Monday, December 30, 2019

Buddhism and Catholicism Marriage and Beliefs - Free Essay Example

Sample details Pages: 4 Words: 1077 Downloads: 8 Date added: 2019/07/01 Category Religion Essay Level High school Tags: Buddhism Essay Did you like this example? Introduction Religion can be defined as human beliefs towards a particular Supreme Being or deity. Religion guides peoples way of life and their interaction with other living things. Many people in the world owe their creation to gods, but there is a fraction of human beings in the world who do not believe in the existence of a Supreme Being or god. Don’t waste time! Our writers will create an original "Buddhism and Catholicism Marriage and Beliefs" essay for you Create order Other people believe that it is the act of a man and women through procreation that keeps the world going (Bobbie, 5). Religion advocates for marriage as a way of continuing their deitys creation; in Catholicism, this is termed as a holy sacrament. On the contrary, Buddhism considers marriage as a secular affair (Anthony, 22). The History of Catholicism and Buddhism Buddhism religion started in India more than 2500 years ago and currently has around 350 million followers across the world. This religion is based on the concept of joy and freedom; it was named after Buddha who was claimed to have achieved enlightenment. Buddhism teaching has made its followers believe that good deeds lead to reincarnation either in heaven or in the form of another human being. On the other hand, evil deeds according to Buddhism results in a persons rebirth either in hell or as an animal (Bobbie, 24). Catholicism as a religion, on the other hand, believes in the holy trinity that is; God the father, son and the Holy Spirit. Catholicism is the largest religion on earth with over one billion followers. The followers believe a person should lead a holy life without sin but if somebody sins the grace through Gods son (Jesus Christ) can redeem them through partaking of the holy sacrament. Catholicism means a followers cooperation with their God and obedience into his way through acceptance of grace (Ronald, 10). Similarities and Differences between Buddhism and Catholicism Catholicism religion practices worship rituals to a supreme being concerning holy mass, a re-enactment of Holy Thursday to remember when Christ Jesus celebrated the last supper. Another ritual practiced by Catholics is the observation of Good Friday in commemorating the death of Jesus Christ as a sign of their redemption from the bondage of sin. Buddhists also practice rituals to their gods such as visiting the Buddha, confession of sins, practicing Dana, giving an offering, and going for refuge. Finally, marriage rituals are celebrated by the two religions (Ronald, 15). Some of the differences between the two religious include Catholicism emphasizes practicing the above rituals to identify with the death and resurrection of their claimed savior Jesus Christ. On the contrary, in Buddhism there is no perceived savior; the rituals are practiced to enable them to achieve enlightenment. Buddhism advocates for good deeds to achieve comfort and happiness. It is necessary to note that, the two religions practice these rituals in different ways temple and churches (Anthony, 7). Both Buddhism and Catholicism have regard for the marriage rituals where Catholicism treats marriage as a sacrament. According to Catholicism, marriage should be ordained by God for procreation and comfort. In Catholicism, marriages are celebrated in church for the couple to receive blessings from God and the priest. On the other hand, Buddhism advocates for marriage though they treat it as a secular issue, not one that is spiritual. In Buddhism, marriage is carried out in the civil offices, after the ceremony the couple is required to visit the temple to receive a blessing from monks (Anthony, 44). Some of the differences between the two religions include, in Catholicism marriage is for the believers only, the nuns (women) and priests (men) are not allowed to marry. Additionally, same-sex marriage and divorce are highly condemned by Catholicism. Whereas, Buddhism does not forbid the monks from getting married. It is essential to note that though Buddhism has discussed same-sex marriage in their Vinaya, it does not provide laws or clear guidelines that condemn this kind of marriage. Buddhism also is in support of divorce (Anthony, 50). Buddhism and Catholicism religious believe that good and bad actions can determine a persons fate regarding marriage. Buddhism emphasizes that a persons behaviors such as adultery and unfaithfulness in marriage whether in the past or the present can determine their rebirth. A well-behaved person may go to heaven after death or come back in the form of another human being, whereas an evil person may come back as an animal or go to hell after death. This concept of rebirth has made Buddhists strive to live in peace with their marriage partners (Anthony, 30). Catholicism teaches about abstaining from adultery, unfaithfulness, and sin by always engaging in the acceptable behavior. This religion also claims that good deeds may help a believer to become a Saint or go to heaven after their death. On the contrary, if a person lived a sinful life such as adultery, after their death, they might go to hell after the judgment. The two religions concept of marriage, hell, and rebirth after death either by becoming a Saint in Catholicism or reincarnation in Buddhism seems to be almost similar (Anthony, 24). Religious views towards women The Buddhism religion in the ancient time disregarded women; actually, the birth of a girl was interpreted as a misfortune. The women were regarded as sutras; when they were young girls were provided care by their father, after marriage, the husbands were charged with that responsibility, in their old age, the women were taken care of by their son. Currently, this has changed as women and men are being treated as equals where they are all allowed to participate in the Bhikkhuni Sangha, a spiritual, religious teaching (Anthony, 19). In Catholicism, women are allowed to participate in the seminary and church preparation for the priest. Despite this, women are never ordained as a priest; this means they cannot be allowed to fulfill the duties of a priest. Unlike in Catholicism, Buddhism has allowed women to carry out all religious rituals fully (Anthony, 22). Conclusion In conclusion, it is important to mention that, based on the research done on religion; there is no superior religion to the other. Marriage is highly regarded by the two religions though there are differences that exist between them. Religions practice rituals in conformity to their deitys law and also to create peace in the society. Finally, women in the two religions are regarded differently in Buddhism they have been given equal responsibility as men whereas in Catholicism have are only allowed to serve. The New York Times, June 22, 2007, reported that religion is just a people way of life (Anthony, 112).

Sunday, December 22, 2019

Personal Narrative My Favorite Chair - 1045 Words

I was sitting on my favorite chair going through photos of Max, my eldest son, while my husband was putting up photos on the mantel above our fireplace. Quynh, my youngest daughter of three, asked me about the photo with a young woman in a black and white photo wearing a pair of heels. â€Å"Mom who is this?† I took a look, â€Å"She is your grandmother†. She looked down at the photo again, and then she ran to one of the boxes and gave me a pair of blue high heels, â€Å"Are these the shoes she’s wearing?† I answered, â€Å"Yes. Yes they are.† It was about time she knew so I sat down by the fireplace with her. â€Å"Let me tell you a story about your grandmother,† She cuddled up with me and brought our kitten, Mun, with us. I made sure she was comfortable and†¦show more content†¦She would bring in candles to read late at night at her grandmother’s house when she knew that it was worth a whipping. Somehow all of that didn†™t matter because she didn’t look brand new like she did back at home. When she arrived her clothes were torn and her hair had fallen out of her tight bun into a puffy and spiky cloud. After that she stayed in bed for weeks, sick to her stomach. We couldn’t afford medicine so we sold her blue high heels for and equivalence of three USD. We sold them to a rich young man by the name of Hong who felt sympathy for our family. Went my mother was lying in bed we heard a knock on the door. It was Mr. Hong and he was holding my mother’s blue heels. He apologized to us and handed me the shoes and left without me having the chance to say thank you. I brought them to her but she went to sleep without saying goodnight like she always does. The next day I woke up early to see her fixing her hair and walked out of the door swiftly without saying goodbye. I remember the determined look on her face but it was mixed but revenge and anger. She took the heels with her. She came back night after night with no such luck and looked skinnier and skinnier as each day passed. We ate the food from the night before because she didn’t touch a single grain of rice. Was she losing weight for a job? Every day she became more and more tired until she couldn’t take it anymore and passed away on a winter morning. Sooner or later my fatherShow MoreRelatedA Short Story1483 Words   |  6 Pagesschool work. My body sagged with fatigue, arms unable to rise above my waist, and my head drooped in eagerness to meet my bed. Of course I was eager in turn to meet my head’s throbbing expectations, leaping into bed to a night long and full of eventful dreams. Then I heard those fatal words, courtesy of my darling mother ,† Did you have good day? Did you get everything done that you needed to?† â€Å"Mrghm†¦ In-a-bit†¦Ã¢â‚¬ , came my mumbled, muffled, reply. 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Paul Lovejoy, Canada Research Chair in African Diaspora History stated: He claims that when his master, Michael Henry Pascal, gave him the name Gustavus Vassa at age 12 while crossing the Atlantic in 1754, he ‘refused to be called so.’ He apparently had not objected to the names heRead MoreJane Eyre : A State Of Perpetual Limbo1837 Words   |  8 Pagesacross the novel; at one moment, she is willing to accept that a life of teaching poor schoolchildren of the farming class is â€Å"not ignoble- not unworthy- not mentally degrading...† At another, though, she admits to her own failure to prioritize this personal liberty â€Å"at the price of caste.† Jane’s constant rebellion and desire for â€Å"liberty† grows to extend to slaves and those whose agency is diminished by social caste (occasionally referring to a generalized, maltreated â€Å"people†), but Jane uses language

Saturday, December 14, 2019

Angels Demons Chapter 70-73 Free Essays

70 Gunther Glick and Chinita Macri sat parked in the BBC van in the shadows at the far end of Piazza del Popolo. They had arrived shortly after the four Alpha Romeos, just in time to witness an inconceivable chain of events. Chinita still had no idea what it all meant, but she’d made sure the camera was rolling. We will write a custom essay sample on Angels Demons Chapter 70-73 or any similar topic only for you Order Now As soon as they’d arrived, Chinita and Glick had seen a veritable army of young men pour out of the Alpha Romeos and surround the church. Some had weapons drawn. One of them, a stiff older man, led a team up the front steps of the church. The soldiers drew guns and blew the locks off the front doors. Macri heard nothing and figured they must have had silencers. Then the soldiers entered. Chinita had recommended they sit tight and film from the shadows. After all, guns were guns, and they had a clear view of the action from the van. Glick had not argued. Now, across the piazza, men moved in and out of the church. They yelled to each other. Chinita adjusted her camera to follow a team as they searched the surrounding area. All of them, though dressed in civilian clothes, seemed to move with military precision. â€Å"Who do you think they are?† she asked. â€Å"Hell if I know.† Glick looked riveted. â€Å"You getting all this?† â€Å"Every frame.† Glick sounded smug. â€Å"Still think we should go back to Pope-Watch?† Chinita wasn’t sure what to say. There was obviously something going on here, but she had been in journalism long enough to know that there was often a very dull explanation for interesting events. â€Å"This could be nothing,† she said. â€Å"These guys could have gotten the same tip you got and are just checking it out. Could be a false alarm.† Glick grabbed her arm. â€Å"Over there! Focus.† He pointed back to the church. Chinita swung the camera back to the top of the stairs. â€Å"Hello there,† she said, training on the man now emerging from the church. â€Å"Who’s the dapper?† Chinita moved in for a close-up. â€Å"Haven’t seen him before.† She tightened in on the man’s face and smiled. â€Å"But I wouldn’t mind seeing him again.† Robert Langdon dashed down the stairs outside the church and into the middle of the piazza. It was getting dark now, the springtime sun setting late in southern Rome. The sun had dropped below the surrounding buildings, and shadows streaked the square. â€Å"Okay, Bernini,† he said aloud to himself. â€Å"Where the hell is your angel pointing?† He turned and examined the orientation of the church from which he had just come. He pictured the Chigi Chapel inside, and the sculpture of the angel inside that. Without hesitation he turned due west, into the glow of the impending sunset. Time was evaporating. â€Å"Southwest,† he said, scowling at the shops and apartments blocking his view. â€Å"The next marker is out there.† Racking his brain, Langdon pictured page after page of Italian art history. Although very familiar with Bernini’s work, Langdon knew the sculptor had been far too prolific for any nonspecialist to know all of it. Still, considering the relative fame of the first marker – Habakkuk and the Angel – Langdon hoped the second marker was a work he might know from memory. Earth, Air, Fire, Water, he thought. Earth they had found – inside the Chapel of the Earth – Habakkuk, the prophet who predicted the earth’s annihilation. Air is next. Langdon urged himself to think. A Bernini sculpture that has something to do with Air! He was drawing a total blank. Still he felt energized. I’m on the path of Illumination! It is still intact! Looking southwest, Langdon strained to see a spire or cathedral tower jutting up over the obstacles. He saw nothing. He needed a map. If they could figure out what churches were southwest of here, maybe one of them would spark Langdon’s memory. Air, he pressed. Air. Bernini. Sculpture. Air. Think! Langdon turned and headed back up the cathedral stairs. He was met beneath the scaffolding by Vittoria and Olivetti. â€Å"Southwest,† Langdon said, panting. â€Å"The next church is southwest of here.† Olivetti’s whisper was cold. â€Å"You sure this time?† Langdon didn’t bite. â€Å"We need a map. One that shows all the churches in Rome.† The commander studied him a moment, his expression never changing. Langdon checked his watch. â€Å"We only have half an hour.† Olivetti moved past Langdon down the stairs toward his car, parked directly in front of the cathedral. Langdon hoped he was going for a map. Vittoria looked excited. â€Å"So the angel’s pointing southwest? No idea which churches are southwest?† â€Å"I can’t see past the damn buildings.† Langdon turned and faced the square again. â€Å"And I don’t know Rome’s churches well enou – † He stopped. Vittoria looked startled. â€Å"What?† Langdon looked out at the piazza again. Having ascended the church stairs, he was now higher, and his view was better. He still couldn’t see anything, but he realized he was moving in the right direction. His eyes climbed the tower of rickety scaffolding above him. It rose six stories, almost to the top of the church’s rose window, far higher than the other buildings in the square. He knew in an instant where he was headed. Across the square, Chinita Macri and Gunther Glick sat glued to the windshield of the BBC van. â€Å"You getting this?† Gunther asked. Macri tightened her shot on the man now climbing the scaffolding. â€Å"He’s a little well dressed to be playing Spiderman if you ask me.† â€Å"And who’s Ms. Spidey?† Chinita glanced at the attractive woman beneath the scaffolding. â€Å"Bet you’d like to find out.† â€Å"Think I should call editorial?† â€Å"Not yet. Let’s watch. Better to have something in the can before we admit we abandoned conclave.† â€Å"You think somebody really killed one of the old farts in there?† Chinita clucked. â€Å"You’re definitely going to hell.† â€Å"And I’ll be taking the Pulitzer with me.† 71 The scaffolding seemed less stable the higher Langdon climbed. His view of Rome, however, got better with every step. He continued upward. He was breathing harder than he expected when he reached the upper tier. He pulled himself onto the last platform, brushed off the plaster, and stood up. The height did not bother him at all. In fact, it was invigorating. The view was staggering. Like an ocean on fire, the red-tiled rooftops of Rome spread out before him, glowing in the scarlet sunset. From that spot, for the first time in his life, Langdon saw beyond the pollution and traffic of Rome to its ancient roots – Citt di Dio – The city of God. Squinting into the sunset, Langdon scanned the rooftops for a church steeple or bell tower. But as he looked farther and farther toward the horizon, he saw nothing. There are hundreds of churches in Rome, he thought. There must be one southwest of here! If the church is even visible, he reminded himself. Hell, if the church is even still standing! Forcing his eyes to trace the line slowly, he attempted the search again. He knew, of course, that not all churches would have visible spires, especially smaller, out-of-the-way sanctuaries. Not to mention, Rome had changed dramatically since the 1600s when churches were by law the tallest buildings allowed. Now, as Langdon looked out, he saw apartment buildings, high-rises, TV towers. For the second time, Langdon’s eye reached the horizon without seeing anything. Not one single spire. In the distance, on the very edge of Rome, Michelangelo’s massive dome blotted the setting sun. St. Peter’s Basilica. Vatican City. Langdon found himself wondering how the cardinals were faring, and if the Swiss Guards’ search had turned up the antimatter. Something told him it hadn’t†¦ and wouldn’t. The poem was rattling through his head again. He considered it, carefully, line by line. From Santi’s earthly tomb with demon’s hole. They had found Santi’s tomb. ‘Cross Rome the mystic elements unfold. The mystic elements were Earth, Air, Fire, Water. The path of light is laid, the sacred test. The path of Illumination formed by Bernini’s sculptures. Let angels guide you on your lofty quest. The angel was pointing southwest†¦ â€Å"Front stairs!† Glick exclaimed, pointing wildly through the windshield of the BBC van. â€Å"Something’s going on!† Macri dropped her shot back down to the main entrance. Something was definitely going on. At the bottom of the stairs, the military-looking man had pulled one of the Alpha Romeos close to the stairs and opened the trunk. Now he was scanning the square as if checking for onlookers. For a moment, Macri thought the man had spotted them, but his eyes kept moving. Apparently satisfied, he pulled out a walkie-talkie and spoke into it. Almost instantly, it seemed an army emerged from the church. Like an American football team breaking from a huddle, the soldiers formed a straight line across the top of the stairs. Moving like a human wall, they began to descend. Behind them, almost entirely hidden by the wall, four soldiers seemed to be carrying something. Something heavy. Awkward. Glick leaned forward on the dashboard. â€Å"Are they stealing something from the church?† Chinita tightened her shot even more, using the telephoto to probe the wall of men, looking for an opening. One split second, she willed. A single frame. That’s all I need. But the men moved as one. Come on! Macri stayed with them, and it paid off. When the soldiers tried to lift the object into the trunk, Macri found her opening. Ironically, it was the older man who faltered. Only for an instant, but long enough. Macri had her frame. Actually, it was more like ten frames. â€Å"Call editorial,† Chinita said. â€Å"We’ve got a dead body.† Far away, at CERN, Maximilian Kohler maneuvered his wheelchair into Leonardo Vetra’s study. With mechanical efficiency, he began sifting through Vetra’s files. Not finding what he was after, Kohler moved to Vetra’s bedroom. The top drawer of his bedside table was locked. Kohler pried it open with a knife from the kitchen. Inside Kohler found exactly what he was looking for. 72 Langdon swung off the scaffolding and dropped back to the ground. He brushed the plaster dust from his clothes. Vittoria was there to greet him. â€Å"No luck?† she said. He shook his head. â€Å"They put the cardinal in the trunk.† Langdon looked over to the parked car where Olivetti and a group of soldiers now had a map spread out on the hood. â€Å"Are they looking southwest?† She nodded. â€Å"No churches. From here the first one you hit is St. Peter’s.† Langdon grunted. At least they were in agreement. He moved toward Olivetti. The soldiers parted to let him through. Olivetti looked up. â€Å"Nothing. But this doesn’t show every last church. Just the big ones. About fifty of them.† â€Å"Where are we?† Langdon asked. Olivetti pointed to Piazza del Popolo and traced a straight line exactly southwest. The line missed, by a substantial margin, the cluster of black squares indicating Rome’s major churches. Unfortunately, Rome’s major churches were also Rome’s older churches†¦ those that would have been around in the 1600s. â€Å"I’ve got some decisions to make,† Olivetti said. â€Å"Are you certain of the direction?† Langdon pictured the angel’s outstretched finger, the urgency rising in him again. â€Å"Yes, sir. Positive.† Olivetti shrugged and traced the straight line again. The path intersected the Margherita Bridge, Via Cola di Riezo, and passed through Piazza del Risorgimento, hitting no churches at all until it dead-ended abruptly at the center of St. Peter’s Square. â€Å"What’s wrong with St. Peter’s?† one of the soldiers said. He had a deep scar under his left eye. â€Å"It’s a church.† Langdon shook his head. â€Å"Needs to be a public place. Hardly seems public at the moment.† â€Å"But the line goes through St. Peter’s Square,† Vittoria added, looking over Langdon’s shoulder. â€Å"The square is public.† Langdon had already considered it. â€Å"No statues, though.† â€Å"Isn’t there a monolith in the middle?† She was right. There was an Egyptian monolith in St. Peter’s Square. Langdon looked out at the monolith in the piazza in front of them. The lofty pyramid. An odd coincidence, he thought. He shook it off. â€Å"The Vatican’s monolith is not by Bernini. It was brought in by Caligula. And it has nothing to do with Air.† There was another problem as well. â€Å"Besides, the poem says the elements are spread across Rome. St. Peter’s Square is in Vatican City. Not Rome.† â€Å"Depends who you ask,† a guard interjected. Langdon looked up. â€Å"What?† â€Å"Always a bone of contention. Most maps show St. Peter’s Square as part of Vatican City, but because it’s outside the walled city, Roman officials for centuries have claimed it as part of Rome.† â€Å"You’re kidding,† Langdon said. He had never known that. â€Å"I only mention it,† the guard continued, â€Å"because Commander Olivetti and Ms. Vetra were asking about a sculpture that had to do with Air.† Langdon was wide-eyed. â€Å"And you know of one in St. Peter’s Square?† â€Å"Not exactly. It’s not really a sculpture. Probably not relevant.† â€Å"Let’s hear it,† Olivetti pressed. The guard shrugged. â€Å"The only reason I know about it is because I’m usually on piazza duty. I know every corner of St. Peter’s Square.† â€Å"The sculpture,† Langdon urged. â€Å"What does it look like?† Langdon was starting to wonder if the Illuminati could really have been gutsy enough to position their second marker right outside St. Peter’s Church. â€Å"I patrol past it every day,† the guard said. â€Å"It’s in the center, directly where that line is pointing. That’s what made me think of it. As I said, it’s not really a sculpture. It’s more of a†¦ block.† Olivetti looked mad. â€Å"A block?† â€Å"Yes, sir. A marble block embedded in the square. At the base of the monolith. But the block is not a rectangle. It’s an ellipse. And the block is carved with the image of a billowing gust of wind.† He paused. â€Å"Air, I suppose, if you wanted to get scientific about it.† Langdon stared at the young soldier in amazement. â€Å"A relief!† he exclaimed suddenly. Everyone looked at him. â€Å"Relief,† Langdon said, â€Å"is the other half of sculpture!† Sculpture is the art of shaping figures in the round and also in relief. He had written the definition on chalkboards for years. Reliefs were essentially two-dimensional sculptures, like Abraham Lincoln’s profile on the penny. Bernini’s Chigi Chapel medallions were another perfect example. â€Å"Bassorelievo?† the guard asked, using the Italian art term. â€Å"Yes! Bas-relief!† Langdon rapped his knuckles on the hood. â€Å"I wasn’t thinking in those terms! That tile you’re talking about in St. Peter’s Square is called the West Ponente – the West Wind. It’s also known as Respiro di Dio.† â€Å"Breath of God?† â€Å"Yes! Air! And it was carved and put there by the original architect!† Vittoria looked confused. â€Å"But I thought Michelangelo designed St. Peter’s.† â€Å"Yes, the basilica!† Langdon exclaimed, triumph in his voice. â€Å"But St. Peter’s Square was designed by Bernini!† As the caravan of Alpha Romeos tore out of Piazza del Popolo, everyone was in too much of a hurry to notice the BBC van pulling out behind them. 73 Gunther Glick floored the BBC van’s accelerator and swerved through traffic as he tailed the four speeding Alpha Romeos across the Tiber River on Ponte Margherita. Normally Glick would have made an effort to maintain an inconspicuous distance, but today he could barely keep up. These guys were flying. Macri sat in her work area in the back of the van finishing a phone call with London. She hung up and yelled to Glick over the sound of the traffic. â€Å"You want the good news or bad news?† Glick frowned. Nothing was ever simple when dealing with the home office. â€Å"Bad news.† â€Å"Editorial is burned we abandoned our post.† â€Å"Surprise.† â€Å"They also think your tipster is a fraud.† â€Å"Of course.† â€Å"And the boss just warned me that you’re a few crumpets short of a proper tea.† Glick scowled. â€Å"Great. And the good news?† â€Å"They agreed to look at the footage we just shot.† Glick felt his scowl soften into a grin. I guess we’ll see who’s short a few crumpets. â€Å"So fire it off.† â€Å"Can’t transmit until we stop and get a fixed cell read.† Glick gunned the van onto Via Cola di Rienzo. â€Å"Can’t stop now.† He tailed the Alpha Romeos through a hard left swerve around Piazza Risorgimento. Macri held on to her computer gear in back as everything slid. â€Å"Break my transmitter,† she warned, â€Å"and we’ll have to walk this footage to London.† â€Å"Sit tight, love. Something tells me we’re almost there.† Macri looked up. â€Å"Where?† Glick gazed out at the familiar dome now looming directly in front of them. He smiled. â€Å"Right back where we started.† The four Alpha Romeos slipped deftly into traffic surrounding St. Peter’s Square. They split up and spread out along the piazza perimeter, quietly unloading men at select points. The debarking guards moved into the throng of tourists and media vans on the edge of the square and instantly became invisible. Some of the guards entered the forest of pillars encompassing the colonnade. They too seemed to evaporate into the surroundings. As Langdon watched through the windshield, he sensed a noose tightening around St. Peter’s. In addition to the men Olivetti had just dispatched, the commander had radioed ahead to the Vatican and sent additional undercover guards to the center where Bernini’s West Ponente was located. As Langdon looked out at the wide-open spaces of St. Peter’s Square, a familiar question nagged. How does the Illuminati assassin plan to get away with this? How will he get a cardinal through all these people and kill him in plain view? Langdon checked his Mickey Mouse watch. It was 8:54 P.M. Six minutes. In the front seat, Olivetti turned and faced Langdon and Vittoria. â€Å"I want you two right on top of this Bernini brick or block or whatever the hell it is. Same drill. You’re tourists. Use the phone if you see anything.† Before Langdon could respond, Vittoria had his hand and was pulling him out of the car. The springtime sun was setting behind St. Peter’s Basilica, and a massive shadow spread, engulfing the piazza. Langdon felt an ominous chill as he and Vittoria moved into the cool, black umbra. Snaking through the crowd, Langdon found himself searching every face they passed, wondering if the killer was among them. Vittoria’s hand felt warm. As they crossed the open expanse of St. Peter’s Square, Langdon sensed Bernini’s sprawling piazza having the exact effect the artist had been commissioned to create – that of â€Å"humbling all those who entered.† Langdon certainly felt humbled at the moment. Humbled and hungry, he realized, surprised such a mundane thought could enter his head at a moment like this. â€Å"To the obelisk?† Vittoria asked. Langdon nodded, arching left across the piazza. â€Å"Time?† Vittoria asked, walking briskly, but casually. â€Å"Five of.† Vittoria said nothing, but Langdon felt her grip tighten. He was still carrying the gun. He hoped Vittoria would not decide she needed it. He could not imagine her whipping out a weapon in St. Peter’s Square and blowing away the kneecaps of some killer while the global media looked on. Then again, an incident like that would be nothing compared to the branding and murder of a cardinal out here. Air, Langdon thought. The second element of science. He tried to picture the brand. The method of murder. Again he scanned the sprawling expanse of granite beneath his feet – St. Peter’s Square – an open desert surrounded by Swiss Guard. If the Hassassin really dared attempt this, Langdon could not imagine how he would escape. In the center of the piazza rose Caligula’s 350-ton Egyptian obelisk. It stretched eighty-one feet skyward to the pyramidal apex onto which was affixed a hollow iron cross. Sufficiently high to catch the last of the evening sun, the cross shone as if magic†¦ purportedly containing relics of the cross on which Christ was crucified. Two fountains flanked the obelisk in perfect symmetry. Art historians knew the fountains marked the exact geometric focal points of Bernini’s elliptical piazza, but it was an architectural oddity Langdon had never really considered until today. It seemed Rome was suddenly filled with ellipses, pyramids, and startling geometry. As they neared the obelisk, Vittoria slowed. She exhaled heavily, as if coaxing Langdon to relax along with her. Langdon made the effort, lowering his shoulders and loosening his clenched jaw. Somewhere around the obelisk, boldly positioned outside the largest church in the world, was the second altar of science – Bernini’s West Ponente – an elliptical block in St. Peter’s Square. Gunther Glick watched from the shadows of the pillars surrounding St. Peter’s Square. On any other day the man in the tweed jacket and the woman in khaki shorts would not have interested him in the least. They appeared to be nothing but tourists enjoying the square. But today was not any other day. Today had been a day of phone tips, corpses, unmarked cars racing through Rome, and men in tweed jackets climbing scaffolding in search of God only knew what. Glick would stay with them. He looked out across the square and saw Macri. She was exactly where he had told her to go, on the far side of the couple, hovering on their flank. Macri carried her video camera casually, but despite her imitation of a bored member of the press, she stood out more than Glick would have liked. No other reporters were in this far corner of the square, and the acronym â€Å"BBC† stenciled on her camera was drawing some looks from tourists. The tape Macri had shot earlier of the naked body dumped in the trunk was playing at this very moment on the VCR transmitter back in the van. Glick knew the images were sailing over his head right now en route to London. He wondered what editorial would say. He wished he and Macri had reached the body sooner, before the army of plainclothed soldiers had intervened. The same army, he knew, had now fanned out and surrounded this piazza. Something big was about to happen. The media is the right arm of anarchy, the killer had said. Glick wondered if he had missed his chance for a big scoop. He looked out at the other media vans in the distance and watched Macri tailing the mysterious couple across the piazza. Something told Glick he was still in the game†¦ How to cite Angels Demons Chapter 70-73, Essay examples

Friday, December 6, 2019

La Malinche free essay sample

A paper which discusses the Mexican women who became lovers to the Spaniards during Spains conquest of Mexico, and how they are portrayed in Mexicos cultural history. Using as a background Bernal Diaz del Castillos book Historia de Conquista de la Nueva Espaa, written about the Spanish conquest of Mexico in the sixteenth century, the paper discusses the Indian women who were lovers to these Spaniards, the most famous being La Malinche, lover to Hernan Cortes himself. The paper uses the character of Maria lover of one of Cortes officers to show the history of these women and what drove them to so-call betray their people by sleeping with the enemy. The paper shows how La Malinche (and others) have been portrayed in Mexican cultural history as mothers of the mestizo children of mixed Spanish and Indian race. The paper discusses too how public opinion of La Malinche has changed during recent years, mostly due to the influence of feminist movements, who see her as a symbol of the endurance of the Mexican people. We will write a custom essay sample on La Malinche or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page But there is another element to the original and long-enduring disregard and even hatred that has been cast upon La Malinche, and the other women who (like the Maria of our story) shared similar structural positions. Women who produced Mexican mestizo children have been hated by many Mexicans until the most recent generation not because of their betrayal of the Aztecs but because of their engendering of the entire race of Mexicans. It is because Mexicans have for so long hated themselves, hated their own mixed heritage, that they hate La Malinche and other women like her. It is only when Mexicans come to peace with their own mestizo heritage that they can possibly come to terms with La Malinche and revere her as the founder of the race. It seems fairly certain that she was indeed Cortess lover but also that she was faithful to him. This should hardly brand her as a whore.

Thursday, November 28, 2019

Olaudah Equiano Essays (1096 words) - Olaudah Equiano,

Olaudah Equiano The Interesting Narrative of the Life of Olaudah Equiano is a detailed story about the life of a well-educated slave published. One section of the story in particular describes one of his many experiences in the New World with one of his owners. This narrative is a very powerful one telling about the treatment of slaves, but also many of the good things Equiano experienced while he was a slave. He gives a seemingly honest and unbiased account to his travels abroad. Equiano was born in 1745 in an Ibo village located in Nigeria called Essaka and in 1756 captured by British slave traders. He was brought to the West Indies and later to a Virginia Plantation. During the Seven Year's War he was present in many of the important naval battles. At the time he was the property of a British man, Lt. Michael Henry Pascal, who had originally bought him as a gift to a cousin in London. After ten years he was sold to a Quaker named Robert King, who eventually allowed him to buy his freedom for forty pounds. Equiano then traveled the globe, as he was an experienced seaman. He spent much of his time in London, where he was pushing the Queen in 1788 to allow the settlement of blacks back in Africa in the British colony of Sierra Leone. Despite his efforts, he never made it back to his homeland of Africa, though. He was married in London in 1792 and had one daughter, but soon after died in 1797 (Costanzo ?Equiano?) Equaino is most noted though, for his autobiography, which was published nine times, including an American edition in 1791, and German and Dutch editions in 1790 and 1791 respectively. Overall, nine editions were published before 1837. The book was a bestseller for many years and still read today as possibly one of the first influential slave narratives (Costanzo Suprising Narrative) Equaino writes his narrative in a very honest and informal form, as if he is writing to someone that he knows well. The audience however, seems to be the people of the Americas as well as Europe, not just other blacks or slaves. For this reason the book is published in America as well as Europe several times while Equiano is still living. In the narrative, Equiano attempts to tell his story with a very fair and accurate historical tone. By doing this he can gain his reader's trust as an unbiased historian, calling for necessary action, rather than an angry slave trying to get back at the slaveholders. He portrays both of his owners as fair men, appreciative of his hard work and good behavior. They always give him the benefits he deserves, and never leave him short of necessary money or supplies. With this reliable persona, though, Equiano can describe the terrible treatment of fellow slaves that were not so fortunate. The atrocities he speaks of, as well as the general lack of care f or the slaves, paints a very ugly picture of slavery. Any reasonable person not holding slaves would be convinced of the immorality of the slave trade by reading the narrative. He gives many convincing circumstances in which he tells about the horrors of the slave trade. His account of one of the ships he traveled upon reads like this: I was often witness to cruelties of every kind, which were exercised on my unhappy fellow slaves. I used frequently to have different cargoes of new negroes in my care for sale; and it was almost a constant practice with our clerks and other whites, to commit violent depredations on the chastity of the female slaves; and these I was, though with reluctance, obliged to submit to at all times, being unable to help them. (Equiano 697) The horrors that he describes are countless in his narrative. Many portray a much more vivid image, able to turn a staunch supporter of slavery to a committed abolitionist (Kennerly 20-30). Equiano's narrative brings about a new style of literature rarely seen before, the slave narrative. It is similar to that of the earlier Indian captivity narratives, but different in its motives. Slaves worked in terrible conditions; they had no personal freedom, and no

Monday, November 25, 2019

Jimi Hendrix Experience essays

Jimi Hendrix Experience essays Jimi Hendrix was born November 27, 1942 in Seattle Washington. His parents werent the greatest role models for him and they had a lot of problems raising him in a stable environment, so his grandmother helped raise him to become a decent human being. [According to hotshotsdigital.com] Jimis father bought him his first guitar when he was 12 and he pretty much taught himself how to play it on his own. At the age of 16, Jimi was thrown out of high school because he was caught holding hands with a white girl, and since he was black,descrimination became a big problem for him in the early 60s. When he was 17, he enlisted in the paratrooper division of the army and began jumping out of planes and liked it alot. But after 14 months of doing that he began to have little injuries that caused him to be discharged from the army. Now I am going to inform you how Jimis career blossomed significantly and how he started to become very well known. [According to jimihendrix.com] Once he left the army, he began to have an interest in playing guitar again and started playing very well. Four years later he got good enough to start playing backup guitar for Little Richard and Tina Turner and began touring around the states with their bands. Then in 1965, Jimi finally formed a band called the Jimmy James and the Blue Flames. After he toured awhile with that band, the bassist from the Animals named Chas Chandler saw a show of them and became seriously interested in Jimi Hendrix. He loved is guitar style. So Chas asked Jimi if he could be his manager and go to London to form an even greater band. Jimi accepted the offer and they flew over to London and Jimi started in a band called the Jimi Hendrix Experience. Noel Redding was the bass player, and Mitch Mitchell became the drummer. The band toured in Europe for awhile and got a record deal. Now I am going to inform you guys how Jimi became...

Thursday, November 21, 2019

Organizational Leadership Thesis Example | Topics and Well Written Essays - 1250 words

Organizational Leadership - Thesis Example Managing the public sector is relatively difficult and for a leader to be a candidate of future promotions they need to learn how to constantly acquire required leadership skills and competences (Lobel, 2007). Furthermore, the world is undergoing dynamic changes in all sectors including management. This will also call for a manager in DPSS to be alert and have high affinity for change so as to drive the County to the next level. County of Los Angeles has a high potential to grow more than it has but without effective leadership this cannot be a reality. One of the leadership theories useful in managing the affairs of DPSS is the Contingency Theory. Many issues keep on rising and which need to be solved in the department. As such a manager is supposed to use that style of leadership that they feel will be in line with prevailing variables (Goleman, Boyatzis & McKee, 2001). This theory emphasizes that the followers’ attitudes are important in determining the style of leadership to use. One is the autocratic leadership which is not quite desirable in managing affairs in DPSS since it requires the manager to amass all power and rule by decree. Bureaucratic style can fit in situations that require the law to be followed while laissez-faire will not be suitable at all due to the nature of operations in the public sector. It is easy to lose control of a situation where many people do as they wish since laws govern the operations of LA DPSS. The best in this scenario will be the democratic leadership which requires the participation of all stakeholders both in decision making and strategy implementation. An example is the GAIN program that will require full participation of all in order to find employment, offer skills training, substance abuse and counseling among other services (LA DPSS, 2011). A manager in DPSS is required to make numerous decisions that affect many people either positively or adversely. As such the best course of action needs to be formulate d and choices need to be made. It therefore leaves one with minimal choices to make within a short time span. Situational Theory in this case will apply well since a manager has to make the right decision based on the prevailing situational variables (Zaccaro & Klimoski, 2001). As mentioned earlier it is important to involve stakeholders in decision making and implementation of strategic plans more so in the public sector. Participative theories fit in this case to explain that ideal leadership is one that involves the input of others in various management aspects. In this case group formation is used to encourage others to share their ideas and experiences in order to develop highly effective decisions. In LA DPSS under each Bureau there should be committees that formulate policies and design how they are to be implemented. Their recommendations should be relayed afterwards to the Chief Deputy Director to facilitate high level discussions and subsequent approval. Without adequate p articipation such recommendations can be approved but since the implementers’ views had been ignored implementation is rendered ineffective. As a manager one is supposed to assess the available avenues to render punishment and rewards depending on actions of others. These are used as motivational factors and are explained by Management or Transactional Theories. Junior

Wednesday, November 20, 2019

Challenges of Advance Planning in Care-Giving Assignment

Challenges of Advance Planning in Care-Giving - Assignment Example This assignment explores one of the most basic challenges in advanced planning as the misconception that it requires a complex legal documentation process. These make patients reluctant in engaging in the process. In such a situation, a patient may require some time to go and rethink the issue over and prepare for a discussion over the matter. It is necessary at this point to demonstrate the benefits of the plan to their lives and to family members (Laverty, Laverty, & Cindy, 2010). Initiating this program only requires patients to be thoughtful and engage the family in their discussions. Lack of awareness, State laws support advance directives in care giving for all individuals. Nevertheless, there is still no clear process and procedures to allow individual wishes to be known and be fulfilled at the appropriate time. Support studies sponsored by various organizations such as Robert Johnson Foundation in America reported that almost 75% of terminally ill patients do not like cardiop ulmonary resuscitation but less than 50% of their care givers know about this. Even if the patient had documented his preference, less than 42% of the cases are discussed by the actual care giver (Bumagin & Hirn, 2006). These bring lack of awareness as a strong challenge to the process of advanced planning. Denial is also a key problem in advance care planning. The society’s denial of death and dying puts patients in a situation where they cannot make decisions for themselves. These make them unable to heed waning of life just as we acknowledge the waning of birth. Denial about death makes people not to review life. Live in fear and uncertainty when these happens, the patient is unable to make clear directives of his health care preference. Confusion this is also a big challenge that affects advance plans in health care giving. Despite a strong desire for quality life and â€Å"good death†, many people worry about conflicting feelings within them. These conflicts arise from palliative care and doing whatever it takes to extent patient’s life. Research carried out by Regence Foundation shows that almost 50% of the respondent ascertained that emphasizing on palliative and end of life care options can interfere with the processes put in place to extent the patient’s life as long as possible (Bumagin & Hirn, 2006). This creates a misunderstanding of what to take as the best alternative. Majority of patients, who benefit from Medicare of all racial and ethnic groups, argue that in the event of a terminal illness with less than months to live, they would rather stay at home and die. They would not like to use life-prolonging drugs that have uncomfortable side effects to prolong their lives for a week or month hindering advance planning. However, various researchers like Amber Barnato, MD and colleges have discovered different distribution of end life preferences in different races ethnic groups. For example a research done between the whi tes and the blacks shows that more blacks are likely to die in the hospital compared to white.  

Monday, November 18, 2019

The impact of increase in lead times in supply chain activities on Research Paper

The impact of increase in lead times in supply chain activities on retail concerns - Research Paper Example However, for this to happen to any supply chain, the management must enforce some of the basic rules that allow them to compress time to enhance their processes and ensure that the clients receive their orders in due time. Precision and accuracy always work positively as they ensure that the time that lapses between the placement of an order and the delivery of the same is as minimal as possible and at the right time (Chen, et al., 2000, p. 436). This does not imply a reduction in the quality just to satisfy demand. Each employer understands that the employees will always work best if motivated and inspired to keep the quality and time as congruent as possible. As such, working hand in hand with them is not only necessary but advantageous because the management will understand what is required to help them achieve the very best within the shortest time possible (Borzath, Warsing, Flynn and Flynn, 2009, p. 78). Pressurizing them may hinder their full potential and thus failure in the production system because they are not satisfied with what they are doing. However, a clever supply chain manager will always seek innovative means through which they can improve the demand chain performance. To achieve this, they may need to include some of the time-proven ideologies such as lead time reduction, forecasting or customer satisfaction matrix. The report herein will explore the impact of lead time reduction and how this affects the services within a supply chain. The report will also offer some recommendations based on the impacts discussed in relation to the Norwich Nordic and Pulp Company as well as the best means of maintaining this trend. Lead Time This is defined by several researchers as the amount of time that elapses between the start of a process and its completion (Chen, et al. 2000; Borzath, Warsing, Flynn and Flynn 2009; de Treville et al., 2004; Shah and Ward, 2007). Every company wants to encompass the whole system in the supply chain from the consumer de mand to customer satisfaction this means that by all means they have to deal with the total cycle time (TCT) or the lead time. This has three major components that are imperative in meeting the customer demand, information flow and material flow. These attributes are necessities and if well intertwined, could offer the best strategy in meeting the demands of the supply chain management system. The consequent reduction of the lead time is very imperative in the creation of a direct leverage on the bottom-line (Shah and Ward, 2007, p. 786). This will help the chain achieve better competition and allow the management to deal with each of the factors from a more informed position compared to before. By allowing this component, the management will be offering a chance for each of the employees to play to the same music hence minimizing delays and maximizing on the time allocated for each activity. When talking about the lead time there are several components that ought to be considered. They include pre-processing, processing and post-processing. Pre-processing includes the determinations made when resources are required and the steps that allow each of them to be filled in order. It also looks at the final product and how it reflects the current order placed by the client (Ketchen and Hult 2006, p. 575). The processing bit looks at the actual manufacturing of the product and making it like the real product that has been ordered. Post-processing looks at the delivery of the order to the client after the order has been manufactured. Each of this is what the lead time has to be measured against based on the benchmarks set by the company. Reducing the process

Friday, November 15, 2019

Importance of Elasticity Demand

Importance of Elasticity Demand Price Elasticity of Demand (PED) measures the percentage change in the price of a product, to the percentage change of demand for that same product. It is measured through varying degrees of elasticity. An inelastic good means that a change in price will have a very little effect on the demand. Due to PED=%?Q / %?P, inelastic  ­goods have a PED

Wednesday, November 13, 2019

Why Did We Drop the Bombs on Hiroshima and Nagasaki? :: Atomic Bombings of Hiroshima and Nagasaki

Why did we drop the bomb on Hiroshima? There are lots of arguments for and against dropping the bomb’s on Hiroshima and Nagasaki. Since the day that that monumental event took place people have debated whether the U.S.A. should have drooped the bombs on Hiroshima and Nagasaki. Opinions on whether it was right or wrong differ, an absolutist might say that you are killing so it is wrong. But and a relativist would say that in the long run you would be saving thousands of lives both civilian and military. Is that not what all military leaders strive for? But was it fair to pick a civilian target? Is war between soldiers of a nation or the nations them selves? How you answer these questions dictates what you opinion on this controversial subject is. Why did president Truman drop the bomb and was he right to drop it where he did? Why should the U.S.A. have dropped the bomb? With the end to the Japanese role in the war it would effectively bring the war to an end. After pearl harbour the Americans had been humiliated. The government and the people wanted to see someone pay for the tremendous loss of life in that fateful attack. The bombs where the perfect way to get their own back for that incident at Pearl Harbour and show the world that they were boss and should not be challenged or the consequences would be devastating. It spelled out America’s start of the new dominant military power over every other nation. No one would ever challenge America after they had seen what they where destructive power they were capable of. It would also bring an end to the U.S.A’s war with Japan. There is also the fact that the Americans had spent millions of dollars to build the bomb. If they did not use it the public would question whether they should pay tax for something like this to be build and never use it. The public unless shown that it was needed would loose faith in their government's choice of spending. But even after The U.S.A. had inflected such a terrible curse On the people of Hiroshima, they droped a second bomb on another Civilians Area with Just as much horror as the first. Inflicting the same death and destruction on thousands more. The second bomb showed that the USA was prepared to continue using such force if the Japanese did not surrender and admit defeat.

Monday, November 11, 2019

Most Important Life Changing Event Essay

There is one thing that happened in my life that changed it forever. This is the day my stepdad, Taylor, died. It started as a normal school day my freshman year. No one came to school because we were about to get off for a holiday, so everyone that showed up went to the auditorium to watch movies. A teacher came looking for me and said that I had to go to the office. I thought I was in trouble or something. When I walked in and saw my grandma and my aunt, I knew something was wrong. They made me sit down and they told me that Taylor had died. My mind automatically went to my mom and little sister and how badly they would freak out. I knew that I had to put my feelings aside and help them as much as possible. When we got back to my house and got out of the car I could already hear my mom screaming and crying hysterically. I went inside and hugged her and I cried but I didn’t let her see because I knew that it would make her cry even more. They hadn’t picked my little sister, Mackenzie, up from school yet, and my mom was going crazy trying to figure out how to tell her that her dad died. I pulled my mom’s best friend into my room and asked her what I needed to do about how we were gonna get money and that she could help me get a second job. I told her how I knew I would have to take care of my mom and sis, but that I was going to need her help. When it got overwhelming, I went outside with her daughter, Linzy, who was one of my best friends and I finally allowed myself to cry until my sister got home. When my mom told her that her daddy was in heaven and that he could never come back she started crying and said, â€Å"does that mean he can’t take us fishing anymore? † Taylor had bought a boat and promised he would take us fishing. It broke my heart to see her like that. Linzy and I couldn’t take it, so we went outside and both cried. When it came time for the funeral, I couldn’t even stay in the room. I knew how badly I’d lose it, so my friends came sit with me outside almost the whole time. I wanted to get away, as far away as possible, but I knew I had to stay for my mom and sister. The entire time the funeral went one was hell. Seeing Taylor lay in the casket motionless, seeing everyone I care about cry their eyes out, and knowing I’d never get the chance to tell him how much I loved him was all too much. I literally wanted to kill myself. After the funeral was over, I pushed all of my hurt aside to take care of my mom and sister. I watched them lose their minds, and there was nothing I could do but be there for them and take care of them. I was like a parent for both of them for almost a year. Over time, they got better little by little, as I continued to get worse. They’re better now, and I can finally grieve. But I still don’t grieve in front of them, because if I do, it makes their pain come back.

Friday, November 8, 2019

Both of these texts are about the new Tim Burton movie Planet of the Apes and are written by two extremely opinionated women reviewing their personal opinions of the movie Essays

Both of these texts are about the new Tim Burton movie Planet of the Apes and are written by two extremely opinionated women reviewing their personal opinions of the movie Essays Both of these texts are about the new Tim Burton movie Planet of the Apes and are written by two extremely opinionated women reviewing their personal opinions of the movie Essay Both of these texts are about the new Tim Burton movie Planet of the Apes and are written by two extremely opinionated women reviewing their personal opinions of the movie Essay Essay Topic: Little Women Opinion Both of these texts are about the new Tim Burton movie Planet of the Apes and are written by two extremely opinionated women reviewing their personal opinions of the movie. Text A and Text B both use puns concerning Monkeys. For example in Text A the title Gorilla Warfare is a pun on the actual phrase Guerrilla Warfare and in text B they say the movie is more monkey business than show business. This can add an element of humour to the arguments and make them seem less formal. Text A uses quotes from film critics such as the best event movie ever and five star fun! as well as real statistics telling us it earned an amazing five million dollars in its first weekend on release. These statistics give us an idea of just how many people fell in love with this movie, while Text B refers to it as a Box Office flop and tells us of how bored she was while watching the movie. She then goes on to tell us a bit about the movie, with each point she makes giving us her own opinion on why it makes no sense, for example Kris Kristofferson does little more than looking incredibly old and telling us that her favourite character was the one with the fewest lines. Text A also gives us a small taste of the contents of the movie, but she makes it seem exciting and new, after Text B describing it as an ultimately disappointing film whose time has gone, by naming it seat-gripping stuff. Text A makes the film sound witty as well as mind challenging as she tells us how comical she found the scene where the monkey is taking out his false teeth and praises the make-up artists for such a realistic and convincing job they did on the actor. Meanwhile Text B explains how pathetic she found Tim Burtons attempt to bring humour into the film and calls the costumes less than convincing rubber suits and false hair Both texts ask opinions of other people who have been to see the movie. Text A asks 46 year old Michael Henry and 12 year old Gavin woods whereas Text B only asks her daughter, for whom she gives no name or age, except to say she is a teenager. In this I think that Text A gives a more plausible opinion as it has a more personal approach to the text and this makes us feel that other real people out there have loved this movie as much as the writer has. When talking about actually going to the movie, both texts make us feel the comments are aimed at us personally. In Text A it says the movie should appeal to anyone with a taste for adventure, which implies that if you dont go to see this movie, you lack a taste for adventure. Text B uses a different, but equally effective approach by quoting that Monkeys and movies just do not mix-any sensible cinema-goers will agree with me. This use of alliteration is also an effective way of grabbing our attention, as well as the implied notion that we are not sensible if we dont hate this movie. As this quote is right at the beginning of the passage, it immediately lets us know the feelings the writer has about the film. Text B however uses a form of sarcastic humour to show that they are making fun of the text. It is written in such a way that we are immediately agreeing with her and laughing to ourselves about some of the ridiculous ideas which are put forward by the movie. An obvious example of this is No sooner have the opening titles and accompanying tension-ratcheting music passed than it 2029 and (wait for it!) theres a chimpanzee flying a spaceship! Later, when describing the text, the writer uses slang terms so that we feel she is not too formal, but almost like a friend describing the movie, for example yuk!. She makes the movie seem very unrealistic, and the characters unlikely when she describes one of the main characters as a grumpy old space pilot who pretends not to care and calls the story-line paper thin. The use of the word pretends instead of acts shows us that she is trying to put across the point that he was not a particularly good actor either and the reference to the story line makes the movie sound very dull. The use of puns such as Come on, Mr. Burton, what planet are you on? add a comical feel to the piece, rather than just a slanderous one. Text A, however, felt that the Oscar the movie won was Well deserved and also makes references to the actors, but this time describing them as legendary. This makes us think that the movie must have excellent quality acting if such famous people are starring in it and when describing the movie itself, the first make of the movie is described as a classic which tells us that this movie is going to be even better than the last one, especially when the re-make is described as lavish. This text also uses puns, as well as references to other famous movies, such as saying it is set to blow Pearl Harbour out of the water which makes an emphasis on the movie being about a ship. This is a good choice as it is another new and already famous movie. Text A and B both give opposite points of view. Text A says that perhaps (one of the characters) was killed off too soon, adding a sense of realism to what they have been saying. Text B says she must try to be fair and goes on to say that the film was not entirely bad which tells us that there where some decent points in the movie, but she goes on to say it is still ultimately disappointing. Text A, in the end, says that the cinema-goers were satisfied, which makes us think that the movie must have been good, whereas Text B give an ultimatum; lap up the action or be bored, like me showing that if you are not interested in that kind of thing you will thoroughly dislike this movie, especially when she describes the screen as littered with silly visual effects and this says to us if thats what your going for, you will be disappointed. I found it interesting that both writers put the opinions of the other people last. This could be saying that their own opinions are more important and that the reader should listen to their point of view first.

Wednesday, November 6, 2019

Flying Tired Essays - Circadian Rhythm, Sleep, Fatigue, Shift Work

Flying Tired Essays - Circadian Rhythm, Sleep, Fatigue, Shift Work Flying Tired CHAPTER I Introduction Pilots today are working in a 24-hour a day industry. The potential for error when working during the night is higher than working during the day. Humans have an internal clock that prefers you sleep at night; so working at night is a valid safety issue. Pilots today should be considered as shift workers, their schedules can be from early morning one day until the early morning of the next day and any combination in between. The fact that they deal with weather and operational delays can extend their workday by many hours. Many pilots also are flying through different time zones and can end up starting work as the sun rises and then finishing up just in time to get to bed when the sun is rising at the destination time zone. This creates a problem for the body, which resists sleep during the day light hours. The Federal Aviation Administration (FAA) has put regulations on the aviation operators who schedule pilots in an attempt to allow adequate rest for them. Over the last 40 years we have learned much through scientific studies, which have shown that the actual time off required by the regulations, may not allow the proper sleep needed to prevent fatigue. Fortunately the studies have given many helpful strategies for pilots to be self-disciplined, which will reduce the fatigue and increase the quality of sleep obtained. CHAPTER II Night Flying; Shift work for pilots The typical 9:00 to 5:00 workday does not apply to most pilots. Today most of the activities people are engaged in are conducted during daylight hours, whether it is business or social engagements, the reason is, that is how we are designed. The typical person will sleep during the night hours. As with many transportation modes flying is among the ones conducted at night. Though most commercial passenger flights are between 6:00 am and 11:00 PM, the work required to accomplish this is a 24-hour business. For example a pilot having a 6:00 am departure will need to wake-up as early as 3:00 am to make the flight. A pilot who wakes at 3:00 am will have one hour to shower, have a couple of cups of coffee, pack for the trip, and accomplish all the other normal activities prior to leaving for work. This would allow one hour for the drive or commute to work. The hour needed for the drive to work would obviously vary depending on your home location, but the majority of pilots work in larger c itys that will have a heavier traffic level, as in the Los Angeles area where gridlock and bumper-to-bumper traffic is generally experienced on the 405 Highway at 4:00am. You would also need to plan for at least a 10-minute time frame to park and walk to the flight area. This would put you at work 1 hour before take-off time, which is normally required of commercial pilots. Although flying commercial passengers still requires you to awake early it is nothing compared to flying freight, which is conducted almost entirely at night. For example think about Fed Ex, they have delivery people picking packages up all day long and eventually transport it to the airport in the early evenings at which time the flight transports it to the next city where the drivers load their truck for the days deliveries. As a result most freight flying activities are done during night hours. Though pilots can work various shifts we will break them down to the three most common. The first one will be the day shift say from 8:00 AM to 4:00 PM, the second one will be the night shift commonly from 4:00 pm to midnight, and the last one we will call the graveyard shift from midnight to 8:00 am. Nychthemeral it the term used for a combination shift of both day and night. Most common night and graveyard shifts fall into this category, (Akerstedt, 1989). Pilots not only must contend with the required shift-work times, they must also take into consideration a couple of other factors they face. One is that pilots must be able to extend their work time for weather and other delays common to aviation. Another factor is that they

Monday, November 4, 2019

Why I Need to Study Law Scholarship Essay Example | Topics and Well Written Essays - 500 words

Why I Need to Study Law - Scholarship Essay Example Education was once a basic necessity provided by the government to its people; it is given a large portion of the national budget. But in our ever-changing world, the government has to withdraw its support for higher education and tuition fees have to be increased. We have to accept the fact that not everyone in our society is given the chance to have the education they need and deserve. I am lucky to have enough education to be the kind of man I am now. I was able to finish a degree in Business and the opportunity to take my chance in taking up Law. The awards and experiences that I had during my earlier years in school will be very helpful in my future days at the university. Being a member of the debates team has taught me to see and analyze situations clearly. I had to think critically before arriving at a conclusion and express my opinions in the best way I can. Challenges are also part of my everyday life at school. To be a committee member of the English Language Society has challenged me to be good at something I am not used to. But the courage to pursue something has become my weapon in order to win the battle. I became a good speaker of the language and now I can communicate and express myself better. Our world now is becoming demanding. And over time, society’s needs and wants change and tend to multiply (McConnell & Brue 2005, p.23). It now requires more knowledge and skills for us to continue our existence.

Saturday, November 2, 2019

Research Report Essay Example | Topics and Well Written Essays - 1000 words - 3

Research Report - Essay Example g in mind that less that 65 percent of Australian tourist are locals hence the market needs to be invested in and promotions carried to promote international customers. A market share is a contributing factor towards any business achieving certain revenue. The report was design to determine the reason as to why Village Road show Theme Parks have been registering a decline in revenue from international customers. There exist models in which the theme parks should design and adapt tin order to keep their revenue flow at bay. The reports will analyse on the nature at which these models would prove effective. The base of the changing trend will be the year 2003. The negative effects of reduced international customers would be used as a means of innovating marketing strategies to increase the local customers and use the increased number to compensate the amount of revenue lost as a result of reduced number of international clients. There exist emerging trends in the Theme Parks in that the demand for services offered has led to competitors appreciating the market and investing. Village Road show Theme Parks are designed to offer a range of diversified services. The theme benefits from the economies of scale due to its diverse nature. The theme parks operate on the basis that both the local and international tourist would enjoy services provide in the parks. Revenue collected range differently in every theme park under the Village Road show Theme Parks brand name. The park boast of various parks and according to Australasian (2014), the launch of wet and wild Sydney Park, saw the theme park register a 6 million profit within week one of its inauguration. The revenue increased as compared to 2009. The year indicated higher number of local tourist as compared to international tourist, The management decision to venture into the Asian market was a positive move. According to March (2003), Australia was the preferred destination for many of the Asian tourist. Over the

Thursday, October 31, 2019

Why Animal Experimentation Should be Banned Essay

Why Animal Experimentation Should be Banned - Essay Example This essay stresses that animal experimentation is an integral part of medical science. However, it seems to be that this is in part due to it being a scientific institution rather than something which is of great benefit. Medical research has relied on animals and animal models for such a long time that some scientists, perhaps, are unable to see the benefits of alternative means of experimentation. Animal models have been used for decades, and they are familiar, and even if they are not specifically accurate when it comes to modeling human disease, they are at least predictable and well-characterized. may be that many of the new techniques that have the potential to replace animal experimentation are simply not-well known enough to be considered acceptable replacements for animal models that are considered more reliable. This paper makes a conclusion that it is truly impossible to see how using animals in medical experiments can be considered ethical. When the results are so often misleading, sometimes to the point where harm is caused to humans, how can we possibly justify the suffering and slaughter of millions of animals worldwide every year? The simple answer is that we can’t. Animal testing is not effective or reliable enough, it is morally and ethically wrong, and there are increasing numbers of safe, accurate, and reliable alternatives to this practice. Animal experimentation must and should stop.

Monday, October 28, 2019

Make Better Decision Essay Example for Free

Make Better Decision Essay That the current era of economic uncertainty may have been ushered in through a series of poor government and corporate decisions is implied through the rear view mirror. Could some of the events that shaped todays crises have been avoided through better decision making processes? Thomas Davenport (2009, p. 117) presents examples of â€Å"decision making disorder† evident in both the public and private sectors and offers a framework to guide managers in making better decisions in the future. His premise lies in the ineffectiveness of the individual decision-making process resulting in dire consequences for the organization. Davenport provides a framework to guide managers in adopting a more analytical and systematic approach, resulting in greater effectiveness. He posits that the use of data, especially analytics embedded in automated systems can be powerful tools when balanced with informed human judgment. Davenport presents no new information entailing the decision making process. He does, however, raise the question of why the majority of organizations continue to rely on intuition and ignore proven tools and methods without regard for the evidence pointing to their effectiveness. The author warns that without proper prioritization and systematic review of the decision making process, success remains a gamble. Article Highlights According to Davenport (2009), allowing individual managers to make decisions without a systematic analysis has severe consequences that result in languishing profit margins. In spite of the resources available, most organizations fail to implement the recommendations that would help managers employ better decision making processes. The author notes that while these processes do not guarantee better outcomes, they certainly increase the potential (p. 118). Davenport (2009) outlines a four-step process to improve managerial decisions, the components of which are identification, inventory, intervention and institutionalization. He suggests mangers begin by prioritizing the top decisions required to achieve a goal. He states: â€Å"without some prioritization all decisions are treated as equal, which probably means that the important ones won’t be analyzed with sufficient care† (p. 118). He goes on to stress the importance of identifying key decisions in in order to examine all variables through an inventory process to determine effectiveness and lay the groundwork for organizational communication. Subsequent to identification and taking inventory, considering all parameters of the decision, the appropriate intervention should rise to the surface. The final step is the institutionalization of the decision making process, for which Davenport (2009, p. 119) recommends hiring â€Å"decision experts† in guiding managers through the process. Davenport (2009, p. 119-122) cites two examples of organizations who improved the decision making process: Educational Testing Service (ETS) and The Stanley Works. Meeting with great success, ETS has expanded the new processes to evaluate and prioritize all product changes as well as apply the methodology to handle new prospects. A center of excellence was developed at The Stanley Works that created an analytical tool for sales data and new potential sales opportunities. According to the author, due to automated decision processes created by the center of excellence, the company realized a 6% growth in gross margin. Although highly in favor of analytical tools, Davenport (2009) warns of reliance solely on automation, and cautions managers to use their expert human insight to monitor how well analytical tools are working. The decision making process should always be a human endeavor with analytics only a part of the overall toolbox. Significance of the article Davenport (2009) raises a universal concern encompassing the impact of poorly thought out organizational as well as individual decisions. The decisions of today are the realities of tomorrow, and in spite of the myriad of excellent resources available, â€Å"few organizations have reengineered their decisions† (p. 117). The author presents an excellent argument for the necessity of a systematic decision making process as well as the use of analytical tools to provide reliable information in order to make sound decisions. Corporate CEO’s exist that agree with the concepts and actively ngage in systematic decision-making processes. Donna Thompson, CEO of Access Community Health Network in the Chicago area is one example. She shares her ritual of going through the same decision-making process before taking any action, and offers â€Å"good decision making isn’t as much about having all the right answers as is using a process to ask all the right questions† (Reed-Woodard, M. A. 2006p. 164). Gully, Stainer and Stainer (2006), in their study on moral decisions within organizations, have also found a systematic process to yield the best decisions. The authors describe an organized â€Å"balance sheet† designed to prevent disordered thinking as a model of cooperative business behavior. Their findings include the need for systematic decision-making and state â€Å"the moral decision making maze needs ordered steps of asking questions and providing answers that can readily be applied to solving problems and dilemmas in business† (p. 194). Davenport’s (2009) article continues with accolades for analytical tools within automated systems as long as managers thoroughly understand the models. Jim Ciampaglio CEO of NeoSpire exuberantly claims the success of an analytical sales tool used to manage leads and store sales information and states this tool â€Å"helped us change who we are as a sales organization† (McKay, L. 2010). Executive decisions lay the foundation for business strategy: poorly thought out decisions lead to less than optimal results and systematic decision making takes the emotionality out and puts the issue in an objective framework, leading to better outcomes. Organizations integrating this type of framework reduce the risk of moving ahead with a faulty plan. Davenport (2009) states while managers are buying and most likely reading resource material providing the basis for better decision making, few actually adopt the recommendations (p. 118). Conjecture rather than interviews with key decision makers is offered to support this particular viewpoint with the implication that this may be due to the failure to connect bad outcomes to faulty decision making Conclusion Davenport (2009) does an excellent job of tying the process of decision-making to an organization’s ultimate failure or success. His thought provoking discussion as to what exactly transpires during the individual decision making process and why organizations need to gain some control over this process makes intuitive sense. The success of the author’s suggested framework for making decisions is well supported by the organizations cited in his work, with confirmations easily found in other studies such as Gully et al (2006). Further research is recommended examining the decision making processes generally employed by organizations before conclusions that support Davenport’s (2009) negative assumptions can be drawn. The author does not support his claim that only a few companies employ a systematic process and is biased in his perception of the† poor calls made in both the public and private sectors† in recent years. Overall, Making Better Decisions provides food for thought and raises the question that if Davenport’s (2009) assumptions are in fact correct, why is it that corporations continue to allow managers to use more intuition than systematic processes to arrive at decisions that impact the organization’s bottom line?

Saturday, October 26, 2019

Ethics In Business: The Bernard Madoff Investment Scandal

Ethics In Business: The Bernard Madoff Investment Scandal The organizational leadership of Bernard Madoff Investments Securities LLC was held by Bernard Madoff himself. Madoffs charismatic leadership style included seducing friends, those in secluded groups, and even his own employees. He seduced his clients by making them to believe they were investing in something special. He would often turn people away, which helped Bernard in courting people and charities with more assets to offer. Bernard Madoff created a system which was promising high returns in short terms and was nothing else but the Ponzi scheme. The systems idea relied on funds from the new investors to pay misrepresented and extremely high returns to the existing investors. He was doing this for years; tempting billions of dollars from wealthy individuals, charities by getting them to invest in his hedge fund. And they did so because of the extremely high returns, which were promised by Madoffs firm. But if anyone would look deeply into the structure of his firm, it would defin itely show that something is wrong. This is because nobody can make such big money, especially if no one else could at the time. How could one person, Madoff, who held all his clients assets, priced, and managed them. It is clearly a conflict of interest. His company was showing profits year after year, despite most of the companies having looses. In fact, Bernard Madoffs case is absolutely amazing, both in its range and in its list of investors who got caught up in it. Bernard Madoff Case Summary Bernard Madoff opened his firm in 1960. His business began to grow when his father-in-law Saul Alpern, who was an accountant, came to the firm. Because there were a lot of competitive firms at that time, Madoff decided to use innovative computer information technology to spread its quotes, which later on became the NASDAQ. This technology provided his firm with a really good income and at this point his securities become the largest buying and selling market maker at the NASDAQ. Eventually, his scheme reached a staggering 50 billion dollars under his management. It came to an end after market conditions let to a considerable amount of redemptions when investors started to take their money back. After Bernard Madoff, former NASDAQ chairman, was arrested on December 11, 2008, he acknowledged that his performance was nothing but the Ponzi scheme. He pled guilty to the biggest investor fraud ever committed by anyone on March 12, 2009. On June 29, 2009 Bernard Madoff was put in jail, and will spending there long 150 years. Stakeholders Madoff was able to align himself with government, rich individuals, and businessmen. This empowered him to have an unlimited access to different groups of investors. Among Madoffs Ponzi scheme victims, it is easy to find wealthy individuals, charitable organizations, and its stakeholders, such as employees, communities, vendors, and government. Investors that took the biggest losses, which was billions, because of this scheme are marked in the Wall Street Journal; among them are Fairfield Greenwich Group, Tremont Capital Management, Banco Santander, Fortis, and others. Investors lost their money because of their lack of conscious and unwillingness to understand or realize that it is impossible to have such high returns in a legally managed investment operation. They also failed to understand that one day they could lose everything. They would rather believe in a fairy tales about high returns in short terms, without any consequences. 7 Steps 1. What are the facts of the case? Madoffs business had obvious facts that showed he was doing a scheme. First of all, because he was being a pioneer in electronic trading, he refused to provide his clients with the on-line access to their accounts and sent out statements by mail. Though, most hedge funds in that time were e-mailing statements to their investors, in order to provide its customers with convenience and the ability to analyze their account. It should have been an important signal to investors, but it was ignored. Secondly, Madoffs firm processed all of its trades and appeared as its own broker-dealer. This made impossible for the outside investors to verify their actual holdings. In fact, one of Madoffs unusual tactics was to get rid of his holdings by selling them at the end of the period. It helped him to avoid filing disclosures of his holdings with the SEC. As well, he was always refusing to talk to any outside audit for the reason of secrecy of his firm. This should raise questions and concerns amongst its investors, but again it did not. The fact that Madoffs fund only had five down months since 1996 could have shown investors that Madoffs business was at least suspicious and warned them to avoid investing in his hedge fund. It is, for sure, impossible in investment or any business to have only a couple down months in more than 10 years of a companys performance. Besides, there are some known factors that helped Madoff to commit his fraud for years, including the following: Madoff had a good reputation in the investment field over the years. Madoff knew how to create the aura of trust. Madoff constantly promised high and stable returns to his investors. 2. What are the ethical issues? In 1980s Bernard Madoff was providing payments to his brokers to perform the customers orders through his brokerage. Later this system received a name, a legal kickback, and because of this he became the biggest dealer in the U.S. stock market. When academics questioned the ethics of these payments, Madoff replied that those payments did not change the price that the customer received, and were a legal business transaction. The SEC investigated Madoffs fraudulent practices and they had concerns that his firm did not show its customers orders to other traders, but they could not find anything illegal in the period from 1999 till 2000. As well, Madoff was too secretive about his investment performance and kept all financial statements closely protected. He usually refused to meet directly with his investors. After some time, he decided to invent a new investment method that was promising constant returns to selected investors, rather than supplying all new investors with high returns. This new innovation was too complicated for outsiders to understand. That should, for sure, raise some questions in his investors, but they did not demand any information and explanation. Of course, there were some investors in the Madoff case that used caution and could see that something is not really clear in his business, and as well because they did not want to lose their money, they removed it. And it was their best decision in regards to this fraud. 3. What are the norms, principles, values related to the case? The culture of a company is heavily influenced by the actions of upper-level management. Their actions are seen by workers throughout the organization and help develop a cultural norm within the company. When lower level employees witness those above them acting unethically, they will think that those actions are acceptable and the norm. This can lead to all types of unethical actions like, fact concealing, budget twisting, and many other unethical actions that were prevalent in the Madoff case. Ethical boundaries arent always clearly defined. The ethical action is not always perfectly obvious, placing investors money into risky investment while trying to gain in the short term is illegal. However, if not done carefully, it could be viewed as unethical. Because of this, it is necessary to train employees in ethical decision making processes. Then they will be able to make the right decision when the ethical thing to do is not completely obvious. In addition, an ethical environment must be set by management, in order to promote good ethical decision making processes. Making the correct decision in an ethical dilemma requires good judgment. Having a good example to follow definitely helps. However, a persons values and beliefs are important in making an ethical decision. If a decision does not seem morally right, then it is most likely not an ethical business decision. Promoting strong values and internal judgment helps employees at all levels of a company behave ethically. 4. What are the alternative courses of action? a) It is very important to provide education to board members about financial and operational matters, as well as analyze and modify all procedures in governance policy and investment policy areas, and always to remember to avoid conflicts of interest in business practice. b) It is also important to provide investors with companys records, for the purpose of due diligence. Inform and explain to the investors about each companys performance, even though it is a time consuming process. This effort will demonstrate a companys commitment to its investors. 5. What is the best course of action? The best course of the action is definitely to be open and clear with investors and committed to the best practices in governance and operations. This will help the company to succeed in the competitive investment environment. 6. What are the consequences of each possible course of action? These actions will open new horizons to interest new investors and will lead the company to profit and success. 7. What is the decision? The shocking Madoff scandal and an unfavorable economy created challenging times for stakeholders. In order foster a competitive environment that will interest new investors, a company needs to legally make profits and always provide clients with all the information. Laws are the minimum code of conduct to which the company has to abide by. The company can always take further actions, beyond what the law requires, in order to ensure investors confidence. What recommendations would you make to your client about the existing 35% investment with Bernard Madoff? I would explain to the client that keeping 35% investment in one investing company can be very risky, especially if the company is Bernie Madoffs which is not regulated or publicly traded. I would further advise my clients the following: Sell off 30% investment with Bernard Madoff. Invest 20% in equity mutual funds. Invest 5% in equity exchange-traded funds. Invest 5% in individual stocks. What recommendation would you make regarding the $100,000 they currently have in cash? I would advise that the $100,000 in cash cleverly would be to invest in different areas, such as in hedge fund the $15,000, Treasuries $25,000, mutual fund $10,000, Madoffs fund $10,000, and the rest $40,000 to spend on buying fixed asset. How would your recommendation be affected if your client tells you that they would like to give the additional $100,000 to Madoff to invest? My recommendation would not change if my client tells me that they would be interested in investing additional money in Madoffs fund. This is because my recommendation is based on the fundamentals of investments. However, I would spend more time explaining to my client the excessive risk they are taking by putting a significant portion of their eggs in one basket. With the information you have at this point in the case, is there anything else that you should do? Definitely, I have to inform the client of a possible risk of investing in Madoffs fund. I will present one some arguments, such as: Bernard Madoff denied outsiders access to records. The company hedge fund was not registered until 2006. Madoffs fund rarely lost its value, even in times of economic downturn. Should you mention to your client that the $5 million in sales may draw the attention of the IRS, because of the relative size of that number compared to the rest of the return? Based on the AICPAs Statements on Standards for Tax Services (SSTS) and Treasury Department Circular 230, which provides authority to the Treasury allowing disbarment or suspension from practice before the IRS, it is not considered unethical to mention to my client that the $5.0 million investment sales can interest and raise questions of the IRS. Though, I should make the client aware that $5 million in sales will be a red flag for the IRS because of its relative size to the rest of the return. At the same time I would need to let the client know that any sales number must be supported by proper documentation that would unquestionably prove its validity. As a professional tax practitioner, I would refrain from making those kinds of comments without any valid evidence. It can even be misleading to the client to give this kind of unsubstantiated advice. Should you discuss with your client the possibility that their account is being churned? I would not discuss with my client the possibility of the account being churned because it is beyond the scope of regular tax preparation. Additionally, churning, if proven can lead to prosecution of the broker since it is considered a fraudulent practice. Churning has been labeled as a falsified practice in 1934. Churning is when stock-brokers execute a large volume of sales on their customers accounts. Since those brokers are earning a commission on each transaction, they get paid more if they execute more transactions. So, those fraudulent brokers would carry out excessive amounts of small transactions, in order to earn their commissions, which would slowly drain the customers account. After awhile, the investors account would be reduced because of the constant charges. Eventually, the customers account would be drained and they would not know how it occurred, or that they had been defrauded. In fact, if I would have suspicion that the clients account is being churned, I should disclose that to the client. Churning is illegal and unethical, and suspected churning should be addressed. I should share with the client that sometimes brokers and traders maliciously trade securities very actively in a brokerage account in order to increase brokerage commissions rather than customer profits. And in this particular case Madoff may be tempted to churn the clients account because Madoffs income is not transparent and could be directly related to the volume of trading of the clients account. Based on the information you have thus far in the case, what further information do you believe you need in order to prepare the tax return with regard to the Madoff investment? I would need following information: The investment sale prices in order to estimate and accurately report capital gain/losses, and include the result in the gain/loss report. The investment purchase prices in order to correctly calculate and report capital gains/losses, and include the result in the gain/loss report. The date of the investment purchase and sale is also important in order to determine if the capital gain is short-term or long-term. As well, I would need the following data to complete the return: Investment sales price. Investment purchase price. Description of the securities purchased and sold during the year. Gain/Loss from the options. Market value of the open options at year-end. For sure, in order to prepare tax return to the Madoffs investment I should obtain all necessary tax forms from Madoffs accounting firm, including a 1099B for sales, 1099DIV or 1099 INT. I cannot just rely on his accountants explanation on how to calculate dividend and interest. Moreover, since options trading is a very complex subject I must do additional research on how to report income on options trading, and be sure that all the necessary tax forms are provided by Madoffs firm. We now know the Madoff investments for some period of time have been fraudulent. Were there indicators that might have caused you to react differently with regard to your clients investment? There were the following indicators: There was no online access to accounts. There was no issuance of forms a) 1099B (for investment sales transactions), b) 1099 DIV, and c) 1099 INT. David G. Friehling, a sole CPA practitioner, audited the hedge fund. Madoff did not file any disclosures of his holdings to the SEC, because he was easily selling his holdings. The business cannot have only couple down months when operating for years, it is impossible. In other words, the Madoff case was filled with signs of fraud that could have led one to think that something was going on and changed the way the average investor feels about investing. Fraud comes in many forms, it can be as simple as taking money from a companys account, or it can become as complex as the Madoff case. In order to catch fraud in companies as complex as Mr. Madoffs, one must pay attention to more subtle signs that could point to fraud. The transparency of Mr. Madoffs company was minimal and should have alerted someone that something was wrong. Mr. Madoff repeatedly denied outsiders access to records, which should have been available. The companys hedge fund was not registered with the SEC until late in 2006, which should have been another sign that something was amiss. This shows that Mr. Madoff had something to hide, because he did not want the SEC evaluating his hedge funds. In addition, the companys auditor was Mr. Madoffs brother-in-law, which opens the door for fraudulent activity. Auditors are supposed to be independent and definitely not family members of the company that they are auditing. This situation becomes more alarming when you consider that Mr. Madoff was frequently opposed to outside audits of any type. A family member as an auditor and a strong resistance to all other audits should have been the first sign that something fraudulent was occurring. Funds managed by Mr. Madoffs company performed so well, that it could have been another clue to the fraud that was taking place. Forecasts were matching outcomes, in areas like earnings per share, to the point that it became unrealistic to be able to forecast that accurately. Earnings per share figures have so many variables that it is nearly impossible to predict them accurately time and time again. In 2008, one of Mr. Madoffs hedge funds, which invested in the SP 500, gained almost 6% in value, while the SP 500 itself was down over 35%. This was yet another clue that something in this company wasnt right. Mr. Madoffs funds rarely lost value, even in times of economic downturn. So, while most investors were losing money in the market, Madoffs funds continued to profit. With the advantage of hindsight, what additional due diligence could you have performed? In regards to Financial Planning: A quick search on Google could have shown that Madoffs practice starting 1990s was exposed to accusations that he was front-running his investors, and the idea of this practice was to buy or sell shares before filling investors orders. All of the articles and complaints about Madoff in the early 2000s would have been revealed as well. Independently investors have to check the stock prices and trades on a daily basis. Dig into the small accounting Firm that audited Madoffs Fund. To check any Web sites in order to gain more information about his practice, such as the Financial Industry Regulatory Authority, or FINRA. I would quickly come to the conclusion that my client should divest 100% of their investments in Madoffs fund. In regards to tax preparation: Dig further into the multi-page printout of listing of hundreds of transactions. Request for a formal 1099B (for investment sales transactions), 1099 DIV, and 1099 INT. Recalculate the gain/losses reported on the summary sheet. If you run across a similar situation in the future, do you feel any more comfortable about how to handle it? Yes. Would you report such situation to SES, IRS, or other regulatory body? Yes. Madoff stopped trading and has been fabricating investment return of his clients during middle 1990 till 2008. He and his accomplices have committed fraud. The crime was committed based on the value of greed and a get rich quickly scheme. From the investors position, greed is also what fueled billions of dollars to be invested in Madoffs Hedge Fund. Investors should have avoided the following: Invest into an unregulated hedge fund. Too little due diligence. Higher than average returns usually cannot always be realistic. Absence of the audit of financial statements. Now that we know how Madoff performed his Ponzi scheme, we will able to figure out and try to avoid scheme in future, and do not forget to: Broadly analyze the company performance. Watch closely for warning signs. Verify filing with the SEC. Check for the company reputation. 6 Pillars Applied: Responsibility: Though Madoff was performing the investment operations as a Ponzi scheme, but when his investors wanted to have their money back, they got it without any delays. Of course, this does not show his responsibility to all the investors, but a little percentage to those who were smart enough to withdraw their investment from his fund. Those investors definitely were aware that Madoffs firm does not conduct its business transactions according to law and ethics. In fact, Madoff has violated mostly all 6 pillars, such as trustworthiness, respect, responsibility, fairness, caring, and citizenship. His only goal was to benefit himself and his family, while completely ignoring the well-being of others. Madoff cared little about those he harmed and only worked to better himself at the expense of others. Therefore, from an ethical perspective, Madoffs scam was a white color crime. White color crime creates victims by establishing trust and respectability. As in this case, victims of white-color crime trusting clients, who believed there were many checks and balances certified the Madoff investment operation as legitimate. Madoff appears to be the classic white-collar criminal. He was an educated and experienced individual in a position of power, trust, respectability, and responsibility, who abused his trust of personal gains. From the inception of his investment business, he knew he was operating a Ponzi scheme and defrauding his clients. As a result, he is serving jail time and will be paying restitution for the rest of his life. In the end, he knew this day would come.