Genetic Engineering And The Future Of The Destruction Of...

Genetic Engineering; Path to the Future of the Destruction of Society? Being human, it’s a natural desire to want other things that people have, whether we like it or not. We are always comparing ourselves to other people. We are wanting to be taller, have this hair color, or even want to have better writing skills. When we’re born, you can’t technically choose what you will look like or what traits your parents will pass onto you. Advances in biotechnology have changed the way we see DNA and how we can alter it to the way we want. You can have access to the way you want to look or have the abilities that you desires. The field of genetic engineering has grown in such ways where you can take sequences of DNA that control these certain traits and place them in your sequence, giving you that desired traits. The storyline of any Sci-Fi movie has come to reality. Genetic engineering is the science that gives us the power to alter the very basics of life, and even with the issues and possible negative consequence of the research, this te chnology is something that we need for our benefit. What is Genetic Engineering? Genetic engineering is a very young technology. It is the modification of the traits and characteristics of an organism by changing the DNA of the organism. DNA is seen as a universal language because the code means the same thing in all species of animals. So when a trait is taken from one individual and added to the genome of another individual it has the abilityShow MoreRelatedEssay on Genetic Engineering is Unethical1154 Words   |  5 Pagesmeaningful; (Wald 45). These words were spoken by a Nobel Prize winning biologist and Harvard professor, George Wald, in a lecture given in 1976 on the Dangers of Genetic Engineering. This quotation states that incredible inventions, such as genetic engineering, are not always beneficial to society. Genetic engineering is â€Å"altering the genetic material of cells and/or organisms in order to make them capable of making new substances or performing new functions; (Wald 45). It is also one of the top controversialRead MoreThe Potential Be nefits Of Genetic Engineering1721 Words   |  7 PagesGenetic engineering is a recent development that has gained tremendous commercial appeal. The potential benefits of genetic engineering have captivated the general public and clouded their moral values. The ultimate goal of genetic engineering is to create a utopian society where problems such as disease and world hunger no longer exist. Genetically engineering humans to be ideal beings may eventually lead to the creation of a â€Å"super race.† A super race is a race of strong, healthy, and highly intelligentRead MoreThe Importance of the Wise Use of Genetic Engineering1025 Words   |  4 Pagestechnology called Genetic Engineering to ameliorate human suffering and pain. We should make sure that this technology is only used for the betterment of human species and not selectively. It is indeed horrifying to know that someone wants to use this as a tool for eugenics or to alter the human race altogether. I totally agree with the specter mentioned in the book Babies by Design by Ronald M. Green (2007), that in case a human weakness has been eliminated through genetic engineering, and the few parentsRead MoreThe Giver, And The Real World918 Words   |  4 Pagesworld where everyone is the same; in which she indisputably succeeded. First of all, the story of, The Giver, has many similarities to the founding principles of Nazi Germany. Such as the extermination of all who oppose their rule. As well as the destruction of any that are unfit to work and pull their own weight. The retirement program in The Giver is a release. In Nazi Germany we see the same idea, being those who can and will work get to live, and those who are of no use to the Reich were executedRead MoreWhy Genetic Engineering Is Morally Good Essay1251 Words   |  6 PagesDetermining if genetic engineering is morally good is only half the battle with this ethical issue. Regardless of whether morally good reasons are used to justify it, genetic engineering is an attempt to use human intelligence in order to try to overthrow God’s original creation or plan for humans. Scientist are trying to perfect his creation or change it. God has laid out the way things should happen naturally and humans are attempting to overthrow it. A key word to not e is â€Å"attempt† because ScotusRead MoreGenetic Engineering. Factor X in human beings1515 Words   |  7 PagesRodriguez ï ¿ ½ PAGE * MERGEFORMAT ï ¿ ½1ï ¿ ½ Alex Rodriguez ENC 1102 11/18/2009 Genetic Engineering Were Factor X absent from human beings, all would be deprived of the essential quality underneath that is worthy of a certain minimal level of respect (Fukuyama 149). Factor X is the key factor in human beings that justify our equality. Francis Fukuyama categorizes accidental characteristics by skin color, social class and wealth, gender, cultural background, and even ones natural talents as nonessentialRead MoreDouble-Edged Sword1678 Words   |  7 Pagesevery living organism: genes. Genetic engineering, or gene manipulation, was once but a very popular element of science fictions and films; now, it has been lifted off the pages and television screens, and has become a reality that can actually help humanity overcome many of its imperfections. However, as this truth shows only a small part of the big picture, the capability of modifying the biological makeup of organisms has generated conflicting views from society. It is best to acknowledge theRead More Biotechnology Essay763 Words   |  4 Pagesuntil now, with Genetic-Engineering. I doubt that there have been any real disadvantages with this technology, since it works to heal the patient, but we really cant predict what kind of medical misfits there will be in the future, using this life-saving technology to their own personal, perhaps evil, advantages. nbsp;nbsp;nbsp;nbsp;nbsp;Dealing with politics, Bioengineering has opened a whole new door pertaining to the military, whose use of it may create an ultimate destruction. The alteranceRead MoreDna And Ethics Of Recombinant Dna1601 Words   |  7 Pages Recombinant DNA and Ethics Brooke Boland BIO/410 - Genetics October 23, 2017 Miranda Gauthier Recombinant DNA and Ethics Recombinant DNA technology has become a powerful influence to many fields including medicine, pharmaceuticals and agriculture. Genetic modifications of plants, animals and other organisms have allowed scientists to improve the quality of human life. As genetic engineering continues to rapidly grow, many ethical, social and legal issues arise evaluating the risksRead MoreThe Ethics Of Genetic Engineering Essay1940 Words   |  8 Pagesnot it improves the lives of humans and whether or not it is considered part of the social norm. It stands to reason that Genetic engineering can be accepted and subsequently refined to evolve the human race, as shown with its ability to improve quality of life through advancements in agriculture and medicine. Genetic engineering is the manual modification of an organism’s genetic composition by artificial means in order to transfer the specific traits, genes from one organism into a plant or animal

The Collapse Of Washington Mutual Essay - 1321 Words

J.P. Morgan planned to close branches of Washington Mutual that J.P. Morgan was already settled and successful in. Sidel, Robin, David Enrich, and Dan Fitzpatrick. WaMu Is Seized, Sold Off to J.P. Morgan, In Largest Failure in U.S. Banking History. WSJ. Wsj.com, 26 Sept. 2008, 25 Nov. 2016. Sidel, Enrich, and Fitzpatrick discuss what lead to the collapse of Washington Mutual back in 2008. Leading up to the collapse of Washington Mutual, the downfall of the housing market was impacting the mortgage portfolios of Washington Mutual. A month before the collapse the bank tried to auction itself off, with little to no offers. Washington Mutual’s customers began pulling out their deposits, reaching $16.7 billion in just a couple days after Lehman Brothers had filed for bankruptcy protection on September 15, 2008. Because of the overwhelming amount of deposits that had been pulled from the bank, Washington Mutual did not have enough cash or liquidity resources to meet their obligations and in turn proved to be an unsafe bank to do business with. The FDIC rapidly set a deadline for offers by parties interested in taking over the bank on a Wednesday instead of the usual Friday that the FDIC has been known to do in the past. Eventually on that Thursday, J.P. Morgan bought W ashington Mutual for $1.9 billion. J.P. Morgan was able to start business in states that they had not been apart of before including California and Florida, where Washington Mutual had over 900 branches located.Show MoreRelatedThe Failure of Washington Mutual Essay986 Words   |  4 Pages Founded in Seattle in 1889, Washington Mutual (WaMu) originated as a mutual savings and loan institution that went public in 1983 and as a result of lending practices, hiring techniques, and other poor decisions failed in 2008. A leader in bank acquisitions from 1983 through 1992, the organization surged to 2,200 branches before its failure. Offering innovative technologies, such as ATMs and â€Å"step-rate† loans in the mid-1970’s, and techniques at the time, the firm eventually buckled under theRead MoreHow Did The Gorbachevs Failure Into The Leader Of The USSR?1632 Words   |  7 PagesRussia. International politics was another problem Gorbachev had to resolve since Washington and NATO were pressuring the USSR. Gorbachev’s foreign policy on trade did not aid his indebted country; thus, USSR pulled away from assisting Cuba with supplies at a subsidized rate and providing training for the Cuban’s military. The assistance given by the Soviet Union was an agreement of the 1970’s called the Council for Mutual Economic Assistance (CMEA) in which Cuba, by the 1980’s heavily relied on USSRRead MoreFinancial Crisis Essay834 Words   |  4 PagesThe United States of America experienced one of its biggest financial crisis in history and it all started in 2007 when the real estate market crashed. Real Estate prices began to collapse and early delinquencies in underwritten subprime mortgages began to spike. The financial crisis continued up to October 2008. The Federal Reserve and other organs of the United States government responded by flooding the mar kets with money and other liquidity, reducing interest rates, providing unprecedented assistanceRead MoreWashington Mutual Case Study4322 Words   |  18 PagesWashington Mutual Bank Big Dreams†¦. Poor Implementation ------------------------------------------------- Financial Risk Management ------------------------------------------------- ------------------------------------------------- Prepared By: ------------------------------------------------- Rafia Hanif Butt ------------------------------------------------- Syeda Saba Zaidi ------------------------------------------------- Read MoreThe Failure of Modern Capitalism: Looking at Modern Situations from a Marxist Perspective1728 Words   |  7 Pagespart of his career analyzing capitalism. Marx long ago predicted what he deemed the inevitable downfall of the capitalist society and outlined his reasoning in his infamous Manifesto of the Communist Party. According to Marx, capitalism is bound to collapse due to its inherent internal contradictions of overproduction, concentration of capital and an intelligent working class (Marx 1983:210-214). Interestingly, in looking at current events, examples of these capitalist contradictions are abundant. LookingRead MoreRealist and Liberalist Perspectives of Globalization Essay examples738 Words   |  3 Pageshegemon if individual states account the idea of reciprocity when making decisions about trade. From their perspective, cooperation is the dominant behavior in international trade and investment (Pinnell, Lectu re notes, 3/23). Eras when states sought mutual gain in relations were the most stable and profitable for countries. However, everyone loses when countries only take care of themselves (Pinnell, Lecture notes, 3/23). For example, during the Interwar Period (1920-1940), Britain was taking poundRead MoreBritish Governments Promotion of Disarmament and International Harmony914 Words   |  4 Pagesthe time. In this regard, there was very limited success by British governments, and for every successful disarmament treaty, there were many failed ones. ‘International Harmony’ is defined as a state in which countries have reached mutual agreements to the effect that pacifism was to be held central to all foreign relations. In this respect, in the 1920s, especially towards the end of the decade, there was again measured success. The re-evaluation of the reparations billRead MoreAmerica s First Great Depression : Economic Crisis And Political Disorder Essay856 Words   |  4 Pagesallowed creditors to stay on a mutual yet central based standpoint with all countries. This event eventually allowed America to once again borrow money and revolutionize into yet somewhat of a promising nation. In conclusion, the economic collapse had it s most devastating impact on the state level due to limited power and influence within the federal government. This collapse was a key factor in the formation of major government centers in America such as Washington and New York. Roberts looksRead MoreFall of Enron Essay1430 Words   |  6 PagesQ1- Who were the key stakeholders involved in, or affected by the collapse of Enron? How and to what degree were they hurt or helped by the actions of Enron management? Ans- The key stakeholders affected by the collapse of Enron were its employees and retirees. Stakeholders and mutual funds investors lost $ 70billion market value. Banks were also affected by the meltdown of the company. They included big banks like J P Morgan Chase and Citigroup. Not only the stakeholder and bondholder lose outRead MoreThe Korean Conflict of the Twentieth Century1692 Words   |  7 PagesWar II, two nations were split into two halves. In each instance, the US controlled one half while the Soviet Union controlled the other. Germany, after over forty years and the collapse of the Soviet Union, eventually reunified and now has the largest economy in Europe. Korea, in contrast, remains divided and the collapse of the Soviet Union has severely crippled North Korea while the U.S.-backed South Korea has flourished. Formally still at war, North Korea and South Korea seem destined to remain

Review Of Interlanguage And It Contributions On...

‘Interlanguage and it contributions to our understanding of how a learner’s language develops’ 1. Introduction In this essay, I offer an analysis of the concept of interlanguage and the way in which it contributes to the understanding of the development of learners’ language. To illustrate the actual meaning of this concept and the different stages of learners’ language development, I rely on corpora from CHILDES, especially, Paradis and Liceras corpora. The former concentrates on spontaneous data elicited from children acquiring English as a second language (L2), while the latter consists of naturalistic samples of native speakers of English learning Spanish as an L2. From Paradis corpus, I use the data of a Spanish speaking child called†¦show more content†¦In section 3, I expound the conclusions reached throughout the study. Ultimately, in section 4, you can find a list of previous publications on which I have relied in order to carry out this study. 2. Interlanguage and second language acquisition (SLA) The term ‘interlanguage’, coined by Selinker (1972), tries to describe the competence of L2 learners and the source of that competence. Brown defines interlanguage as â€Å"[†¦] a structurally intermediate status between the native and the target languages† (2000:215). Nevertheless, Brown’s definition omits some nuances of interlanguage, thus, it can be defined as the in-between system used in L2 acquisition which contains aspects of the L1 and the L2, but which is an inherently variable system with its own rules as example (1) below illustrates. (1) She name is Marà ­a. [L1SP/L2EN] Example (1), which is an example typically used to explain interlanguage, is produced by an L1 Spanish speaker who is learning English as L2. This sentence is ungrammatical both in Spanish and English; therefore, the speaker is not using either a Spanish or English structure for the production of this sentence. This led scholars to establish that interlanguage has its own rules odd to either her L1 or L2. This the idea that innate predisposition for language acquisition may result in theShow MoreRelatedError Analysis Efl2447 Words   |  10 PagesSep. 2007, Volume 4, No.9 (Serial No.34) US-China Education Review, ISSN1548-6613, USA Error analysis and the EFL classroom teaching XIE Fang, JIANG Xue-mei (College of Foreign Languages, Liaoning Normal University, Dalian Liaoning 116029, China) Abstract: This paper makes a study of error analysis and its implementation in the EFL (English as Foreign Language) classroom teaching. It starts by giving a systematic review of the concepts and theories concerning EA (Error Analysis), the variousRead MoreTeaching Pragmatics3167 Words   |  13 PagesTeaching Pragmatics explores the teaching of pragmatics through lessons and activities created by teachers of English as a second and foreign language. This book is written for teachers by teachers. Our teacher-contributors teach in seven different countries and are both native-speakers and nonnative speakers of English. Activities reflect ESL and EFL classroom settings. The chapters included here allow teachers to see how other teachers approach the teaching of pragmatics and to appreciate the diversityRead MoreStudies On English Texts Written By Tefl Ma Students : Investigating The Effect Of L1 Interference And L2 Competency2488 Words   |  10 Pages This study intended to investigate by using Error Analysis (EA), the writing errors caused by the interference the first language (Persian language), in two writing kinds: narration, description, by Iranian EFL students that are 20 English paragraphs written by the participants, who study in Torbat Azad University .The results showed that the first language interference errors fell into 11 categories: lexico-semantic errors, error in use of tenses, wrong use of active and passive voiceRead MoreError Analysis : The Field Of Second Language Acquisition Research4697 Words   |  19 PagesAnalysis is one of the major topics in the field of second language acquisition research. Errors are an integral part of language learning. The learner of English as a second language is unaware of the existence of the particular system or rule in English language. The learner s errors have long been interested for second and foreign language researchers. The basic task of error analysis is to describe how learning occurs by examining the learner s output and this includes his/her correct and incorrectRead MoreError Analysis : The Field Of Second Language Acquisition Research4697 Words   |  19 PagesAnalysis is one of the major topics in the field of second language acquisition research. Errors are an integral part of language learning. The learner of English as a second language is unaware of the existence of the particular system or rule in English language. The learner s errors have long been interested for second and foreign language researchers. The basic task of error analysis is to describe how learning occurs by examining the learner s output and this includes his/her correct and incorrectRead MoreError Correction in Second Language Writing33512 Words   |  135 PagesError Correction in Second Language Writing: Teachers’ Beliefs, Practices, and Students’ Preferences Victor Albert Francis S. Corpuz Supervisors: Lynette May Annette Patterson Queensland University of Technology Faculty of Education Master of Education (Research) September 2011 Abstract Error correction is perhaps the most widely used method for responding to student writing. W hile various studies have investigated the effectiveness of providing error correction, there hasRead MoreA Closer Look at Learning Strategies, L2 Proficiency, and Gender14689 Words   |  59 PagesTeachers of English to Speakers of Other Languages, Inc. (TESOL) A Closer Look at Learning Strategies, L2 Proficiency, and Gender Author(s): John M. Green and Rebecca Oxford Source: TESOL Quarterly, Vol. 29, No. 2 (Summer, 1995), pp. 261-297 Published by: Teachers of English to Speakers of Other Languages, Inc. (TESOL) Stable URL: http://www.jstor.org/stable/3587625 Accessed: 03/07/2010 01:44 Your use of the JSTOR archive indicates your acceptance of JSTOR s Terms and Conditions of Use, availableRead MoreThe Benefit of Code Switching14750 Words   |  59 PagesChapter 1 Introduction Code-switching, which may be defined as the alternation between two or more languages in a speaker’s speech, occurs naturally in the scheme of bilingualism. Studies have reported that code-switching often happened subconsciously; ‘people may not be aware that they have switched, or be able to report, following a conversation, which code they used for a particular topic’ (Wardaugh, 1998, p. 103). However, although bilingual speakers claim that code-switching is an unconscious

Mattel Auditors Liablity Essay Example For Students

Mattel Auditors Liablity Essay Mattel Auditors LiablityCertified Public Accountants are expected to conduct themselves at a higher level than most other members of society and are held to the highest of ethical standards. The American Institute of Certified Public Accountants provides general accepted auditing standards and the code of professional conduct as a framework of guidance for CPAs to follow in performing audit procedures. The following audit case demonstrates potential problems that can occur when the client, Mattel, and the auditing firm, Arthur Anderson, are both at fault. In 1945, Mattel Inc. was established by Elliot and Ruth Handler and Harold Matson, who shortly after left the company for other employment opportunities. Elliot Handler invented and produced the toy products for Mattel while Ruth Handler oversaw and controlled the financial status of the company. Ten years after Mattel was introduced, its net worth increased to more than $500,000. Ruth decided to launch advertisements on children’s television networks. Costs for this project were high but the benefits greatly outweighed them. By 1971 market value reached $300 million and , â€Å"financial analysts recognized Mattel as one of the premier growth companies in the United States† (4). The early 1970s also brought about serious problems for Mattel. The company hired Seymour Rosenberg as the company’s executive vice president and chief financial officer. He wanted to make changes in how Mattel operated, so Rosenberg chose to reorganize the structure of the company by breaking down operations into different divisions of business. This process in turn increased operating costs. Rosenberg’s investments and decision-making were unsuccessful and he was dismissed from Mattel a few years later. Three other factors also contributed to the weakening of Mattel’s profitability and a loss of $30 million. First, in 1970, a large warehouse stationed in Mexico was burnt down and destroyed. Followed by a workers’ strike that halted toy shipments from Hong Kong. Finally, the recission of the early 1970s decreased sale for Mattel. â€Å"Mattel issued a press release stating that the company had undergone a dramatic turnaround in fiscal 1973 compared with fiscal 1972 (4). Shortly after, Albert Spear was hired to replace Rosenberg as executive vice-president. After reviewing the financial statements, he quickly noticed several misrepresentations. In actuality, Mattel had sustained an even bigger loss in 1973 as compared to 1972. As Spear revealed this to the public, stockholders and investors immediately sold their stock and filed lawsuits against Mattel. This led to an investigation by the Securities and Exchange Commission. Mattel’s outside directors issued a report stating, â€Å" The company’s executive officers and key officials issued financial statements that were deliberately false and misleading to give an illusion of continued spectacular growth† (5). By the fall of 1975, the Handlers resigned from Mattel. Lawsuits against the company were settled, which left Mattel paying about $30 million and Arthur Anderson, who performed the audits in the early 1970s, paying $900,000 to stockholders. Ruth Handler did not have to serve a prison term, but was given 2,500 hours of community service and $57,000 fine. Elliot Handler was never indicted since he was not in direct connection with the fraud. Price Waterhouse reviewed and the SEC investigated the audits issued by Arthur Anderson during the early 1970s. Both criticized the audit techniques of Arthur Anderson and the lack of professional judgement in accumulating sufficient relevant data and evidence that prevented them from discove ring â€Å"Mattel’s fraudulent earnings manipulation scheme† (5). The audits were conducted poorly, numerous errors were overlooked, inadequate tests were performed, and Mattel’s financial statements were not thoroughly investigated and researched. The following are examples of the deficiencies that occurred in Arthur Anderson’s audits of Mattel. Mattel’s executives created the â€Å"bill and hold† program to expand reported earnings. Customers were charged for future sales and then these sales were recorded immediately. Order forms, invoices and bills were falsely prepared and signed by employees. This eventually led to confusion, errors, and oversights in both the accounting and inventory departments. In attempt to correct this executives reversed sales creating another bigger problem, net sales were in the negative. Arthur Anderson states that they were not aware of the bill and hold program until it was made public. The SEC recognizes th at if sufficient tests were performed, Arthur Anderson would have realized the bill and hold procedure. For instance, copies of the bills had written â€Å"bill and hold† on them and Arthur Anderson failed to address Mattel’s executives as to what that exactly meant. As a result, customers’ accounts were charged improperly and inaccurate sales were recorded. Arthur Anderson also neglected to recognize that the invoices had improper routing and delivery instructions and the signatures were forged by Mattel employees for both customers and the carriers. Arthur Anderson neither understood their client’s internal control nor asked any questions regarding how sales were recorded. August 1971 was tested and this happen to be a month were the largest reversing entry took place to â€Å"eliminate a portion of the bill and hold sales booked in January 1971 (8). This effected the general ledger sales to be $7 million less than the monthly sales figure. Arthur Ande rson willingly accepted the client’s explanations as audit evidence without further investigating the problem themselves. .u965f1c335afd754d8a6740431d337d04 , .u965f1c335afd754d8a6740431d337d04 .postImageUrl , .u965f1c335afd754d8a6740431d337d04 .centered-text-area { min-height: 80px; position: relative; } .u965f1c335afd754d8a6740431d337d04 , .u965f1c335afd754d8a6740431d337d04:hover , .u965f1c335afd754d8a6740431d337d04:visited , .u965f1c335afd754d8a6740431d337d04:active { border:0!important; } .u965f1c335afd754d8a6740431d337d04 .clearfix:after { content: ""; display: table; clear: both; } .u965f1c335afd754d8a6740431d337d04 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u965f1c335afd754d8a6740431d337d04:active , .u965f1c335afd754d8a6740431d337d04:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u965f1c335afd754d8a6740431d337d04 .centered-text-area { width: 100%; position: relative ; } .u965f1c335afd754d8a6740431d337d04 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u965f1c335afd754d8a6740431d337d04 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u965f1c335afd754d8a6740431d337d04 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u965f1c335afd754d8a6740431d337d04:hover .ctaButton { background-color: #34495E!important; } .u965f1c335afd754d8a6740431d337d04 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u965f1c335afd754d8a6740431d337d04 .u965f1c335afd754d8a6740431d337d04-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u965f1c335afd754d8a6740431d337d04:after { content: ""; display: block; clear: both; } READ: A Democratic Society EssayAs new products originated, costs to produce them were deferred and amortized over the products useful life. During 1970 through 1972, Mattel’s management understated these costs by $3.7 million which in turn overstated reported earnings. Arthur Anderson did accumulate and test these deferred costs and amortization amounts and also examined the comparison of annual sales to forecasted sales. Two material overstatements were recognized by Arthur Anderson. However, a more thorough investigation was greatly needed since deferred costs increased immensely in 1971. â€Å"The SEC charged that Arthur Anderson did not properly investigate the cont ractual arrangement between the inventor and Mattel and the related financial statement implications† (10). Once Mattel obtains the production rights of a product, the inventor of that product is to receive royalties when sales reach the break-even point. In 1970, this occurred for the product, Hot Wheels, and Mattel was inclined to pay such royalties but did not fulfill the agreement by charging an additional $4.4 million in expenses. Arthur Anderson neglected to ask what these expenses included and failed to examine and determine the exact amount of royalties due to the inventor. Mattel miscalculated an insurance claim for a large warehouse in Mexico that was destroyed by fire. The policy enables Mattel to gain up to $10 million as result of the loss and damages. This total amount was included in the financial statements for the fiscal year ending January 30, 1971. Both Mattel and Arthur Anderson should not have assumed that the full amount would be recovered. â€Å"The fed eral agency argued that the method used by Mattel to compute the amount recoverable from the insurance company, a method approved by Arthur Anderson, was not credible† (10 ). Six years later Mattel was granted only $4.4 million for the insurance claimPhilosophy

Hemingway Protagonist Soldiers Home Essay Example For Students

Hemingway Protagonist Soldiers Home Essay Hemingway Protagonist Soldiers HomeVarious authors, through years of discipline, develop their own style increating characters. Ernest Hemingway varied his style by establishing anindestructible template for pressing characters into molded protagonists. Thistemplate protagonist follows a unique set of standards unlike anyother character, produced by any other author. In his literary workSoldiers Home, Hemingway creates the character Krebs to abide bythis set of standards. By working within the circumstances presented to him,Krebs fits the mold of a typical Hemingway protagonist by overcoming hisdisillusions through heroic actions. To begin with, Krebs returns home fromWorld War I to a society that he no longer feels attached to. It can be assumedthat before the war Krebs worked within society since he is depicted in acollege photo along with his similarly-dressed fraternity brothers. When heenlists into the Marines though, life becomes simplistic; you eat, sleep, andfight. The probl em arises when Krebs tries to return from a simplistic lifestyleof war, to a much more complicated domestic lifestyle. Ironically, Krebsis disillusioned less by the war than by the normal peacetime world which thewar had made him to see too clearly to accept (Burhans 190). Krebs seeksrefuge from this disillusion by withdrawing from society and engaging himself inindividual activities. A typical day for Krebs consists of going to the libraryfor a book, which he would read until bored, practicing his clarinet, andshooting pool in the middle of the day; this is common for a Hemingwayprotagonist. Hemingway realizes that with the disappearance of thetranscendent and the absolute from mans consciousness, the universe becomesempty of meaning and purpose (Burhans 284); a good basis for testing aprotagonist to see whether or not hes heroic . A more specific way that Krebswithdraws from society is his view of women and love. In a society full of talk,Krebs would have to engage in conversation and interaction in order to win awomans heart. Krebs did not want to go through all of that again. He found itmuch easier during the war to become intimate with a French or German girl,especially considering that there wasnt as much red tape inEuropean relationships. It was just too complicated to adjust himself back to anAmerican relationship which he deemed full of consequences. In other works byHemingway, protagonists are haunted by a sense of how simple it all wasonce, when he could take his Indian girl into the clean-smelling woods, stretchout beside her on the pine-needles (her brother standing guard), and rise to noobligations at all (Fiedler 143). Krebs is much the same way. Heexperienced this obligation-free relationship in Europe and was disgusted by thethought of returning to an obligated relationship in America. Hemingway himselflearned of obligations from four separate marriages; why should any of hisfictional characters escape this dreaded wrath. Another way that Kreb s withdrawsfrom society is the loss of his faith. Before the war Krebs attended a Methodistcollege, which reinforces the idea that he was a man of faith. During the warthough, Krebs experiences a change in his beliefs. It can only be imagined whatunholy things he had seen and done in the midst of battle. Once home, hedenounces existing in Gods Kingdom to his mother and refuses to pray. Hemingwayfelt that it is this determination to be faithful to ones own experience,not to fake emotions or pretend to sentiments that are not there isbrought out in Krebs character (Howe 233). It is this tone, the importance ofones inner beliefs over anyone elses, which pushes Hemingways protagonistaway from society. So how does one become heroic after denouncing so much ofsociety? If alive today, Hemingways answer may very well be grace underpressure. Customary in Hemingways literary works, such as Santiago in TheOld Man and the Sea, the protagonist is always fighting a losing battle. PhilipYoung, a w ell-known critic of Hemingway, says it best when he states that inlife you lose, of course; what counts is how you conduct yourself whileyou are being destroyed (Young 274). A Hemingway hero would take notice ofhis ill fate and make the best of it. The motive behind Hemingways heroicfigures is not glory, or fortune, or the righting of injustice, or the thirstfor experience. They are inspired neither by vanity nor ambition nor a desire tobetter the world. They have no thoughts of reaching a state of higher grace orvirtue. Instead, their behavior is a reaction to the moral emptiness of theuniverse, an emptiness that they feel compelled to fill by their own specialefforts. (Gurko 229) In Soldiers Home, Krebs realizes the problemsthat he faces; he no longer believes in society, particularly love and faith. .ua5599b97d12aa20cce943bc8675d02c7 , .ua5599b97d12aa20cce943bc8675d02c7 .postImageUrl , .ua5599b97d12aa20cce943bc8675d02c7 .centered-text-area { min-height: 80px; position: relative; } .ua5599b97d12aa20cce943bc8675d02c7 , .ua5599b97d12aa20cce943bc8675d02c7:hover , .ua5599b97d12aa20cce943bc8675d02c7:visited , .ua5599b97d12aa20cce943bc8675d02c7:active { border:0!important; } .ua5599b97d12aa20cce943bc8675d02c7 .clearfix:after { content: ""; display: table; clear: both; } .ua5599b97d12aa20cce943bc8675d02c7 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ua5599b97d12aa20cce943bc8675d02c7:active , .ua5599b97d12aa20cce943bc8675d02c7:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ua5599b97d12aa20cce943bc8675d02c7 .centered-text-area { width: 100%; position: relative ; } .ua5599b97d12aa20cce943bc8675d02c7 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ua5599b97d12aa20cce943bc8675d02c7 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ua5599b97d12aa20cce943bc8675d02c7 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ua5599b97d12aa20cce943bc8675d02c7:hover .ctaButton { background-color: #34495E!important; } .ua5599b97d12aa20cce943bc8675d02c7 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ua5599b97d12aa20cce943bc8675d02c7 .ua5599b97d12aa20cce943bc8675d02c7-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ua5599b97d12aa20cce943bc8675d02c7:after { content: ""; display: block; clear: both; } READ: Russian Geography and its affect on Society Essay Krebs heroic deed is displayed when he moves on with his life, rather thanbringing it to a screeching halt. At one point, he denounces loving his ownmother. In order to satisfy his mother and avoid friction, Krebs holds back thenausea and lies, saying that he does love her. Krebs also announces his plans tomove out of town for a job; to get on with his life. No doubt, Krebs displaysgrace under pressure. In the end, the protagonist fromSoldiers Home, Krebs, proves himself to be a typical product ofHemingway. Hemingways mold often required a character to be socially withdrawn,from women and faith, and to overcome these disillusions by becoming heroic. Krebs succeeded in this mold by engaging in non-sociable activities, ridiculingthe complexity of relationships with women, and denouncing his Methodist faith. To top it all off, Krebs can truly be seen as a Hemingway hero by demonstratinggrace under pressure. BibliographyBurhans, Clinton S. Jr. Hemingway and Vonnegut: Diminishing Vision in aDying Age. Modern Fiction Studies (1975): 173-191. Rpt. in ContemporaryLiterary Criticism. Vol 8. Eds. Dedria Bryfonski, Phyllis Carmel Mendelson. Detroit: Gale Research Company. 1978. 284-285. Burhans, Clinton S. Jr. TheComplex Unity of In Our Time. Modern Fiction Studies. 14 (1968). 313-328. Rpt. in Contemporary Literary Criticism. Vol 30. Ed. Jean C. Stine,Daniel G. Marowski. Detroit: Gale Research Company. 1984. 188-191. Fiedler,Leslie. Men without Women. Love and Death in the American Novel(1959). Rpt. in Hemingway: A Collection of Critical Essays. Ed. Robert P. Weeks. Englewood Cliffs: Prentice-Hall, Inc. 1962. 86-92. Gurko, Leo. Ernest Hemingwayand the Pursuit of Heroism. (1968). Rpt. in Contemporary Literary Criticism Vol6. Eds. Carolyn Riley, Phyllis Carmel Mendelson. Detroit: Gale Research Company. 1976. 229. Howe, Irving. A World More Attractive: A View of Modern Literatureand Politics. (1963). 65-70. Rpt. in Contemporary Literary Criticism Vol 3. Ed. Carolyn Riley. Detroit: Gale Research Company. 1975. 232-233. Young, Philip. Ernest Hemingway. American Writers Pamphlet No. 1 (1959). Rpt. inContemporary Literary Criticism. Vol 13. Ed. Dedric Bryfonski. Detroit: GaleResearch Company. 1980. 273-276.