Tuesday, August 6, 2019
Humor Concept Speech Essay Example for Free
Humor Concept Speech Essay The two clips I showed are ones that I find particularly hilarious. Not for any particular reason other than the fact that I just do. Thatââ¬â¢s the beauty of humor; itââ¬â¢s not a science, itââ¬â¢s an art. There is no magical equation to making an audience or even a person laugh at every presented joke because each person has their own sense of humor. Today, weââ¬â¢ll be exploring the definition, synonyms and antonyms, how different types of humor are linked to our society and central aspects that make humor so individual centered. The word humor has various definitions. Wikipedia defines humor as the tendency of particular cognitive experiences to provoke laughter and provide amusement; whereas theasarus.com merely defines it as comedy and/or funniness. The term derives from the humoral medicine of the ancient Greeks, which taught that the balance of fluids in the human body, known as humors (Latin: humor, body fluid), control human health and emotion. A few synonyms include amusement, banter and happiness. Antonyms include drama, depression and seriousness. Do you know what the films Super Bad, Tropic Thunder, Anchorman, Animal House, The Hangover, Bridesmaids, Zoolander, Air Plane, Talladega Night, Monty Python and the Holy Grail, Juno, Team America: World Police, Wayneââ¬â¢s World and Step Brother have in common? (pause for audience answers, if any) They all ended up on Best comedy lists for their year of release and that decade. Each of these films may have the fact that they are all comedies in common but that is where the similarities end. Each caters to a specific audience and a particular type of humor. Letââ¬â¢s take a look at various television shows of the last few decades. The Cosby Show, Roseanne, The Office, 30 ROCK, Parks and Recreations, Fresh Prince of Bel-Air, Modern Family, Full House, I Love Lucy, Threeââ¬â¢s Company, Will and Grace, Family Guy and Batman. Yes, I said Batman. All of the shows, much like the movies mentioned earlier, apply different techniques and cater to different audiences. The earlier show s such as I Love Lucy, Threeââ¬â¢s Company, Batman rely on slapstick humor and exaggeration in order to entertain. Itââ¬â¢s a more, simplistic and physical style of comedy. These shows were bit farcical which is merely a comedy of errors. One of those ââ¬Å"I overheard part of s conversation and completely misunderstood the context. Let hilarity in sue. Later on though as our society developed so did the comedy. It moved from farcical to more of a situational comedy, focusing on familial discord. Shows in this genre are Full House, Fresh Prince of Bel-Air and Roseanne. These shows still strike a chord today due to their relatable situations. The comedy of the current time demands that you are educated; as we become more sophisticated so does our comedy. Todayââ¬â¢s comedies feature biting wit and pop culture references galore. Many of the most popular shows of today are satires. Weââ¬â¢ve evolved as a society in the west and require than a clever disguise to keep us entertain so why not poke fun at ourselves. Shows like Modern Family, 30 Rock, The Office and Parks and Recreations all re ally on the fact that nothing is funnier than imitating life. Each takes a standard concept and uses exaggeration to make it funny. But that doesnââ¬â¢t explain why we find it funny? What makes these shows humorous? Many of the shows donââ¬â¢t appeal to some and yet others swear by them. What makes people experience humor so differently? According to BBC writer Tom Stafford, itââ¬â¢s a part of the brain that developed before the higher learning complex, so itââ¬â¢s a primal response; a communicative gesture. But itââ¬â¢s unclear as to why. From a sociological standpoint itââ¬â¢s individualized because it stems from our experiences and moral teachings. This is why, according to BBC writer Jonathan Duffy, many shows that try to function in a different culture have a hard time. British shows rarely do well on American Television and vice versa with two exceptions being The Office and Queer as Folk. Each nation developed with different societal teachings. This cannot be said of Asiatic countries, which have various remakes of each otherââ¬â¢s shows with no problem. Everyone has experienced life differently. While some people may enjoy the same types of humor or similar aspects no two persons will find all of the exact same things funny. We may never truly know what makes us respond the way we do to certain situations. For now we might as well sit back, relax and enjoy lifeââ¬â¢s funny moments.
Monday, August 5, 2019
Impact of Audit Quality of Real Earnings Management
Impact of Audit Quality of Real Earnings Management Abstract This study aims to evaluate the influence of audit quality (auditor size and auditor tenure), political connection, and institutional ownership toward real earnings management. Purposive sampling was conducted and 83 manufacturing companies registered in Indonesian Stock Exchange during 2010-2014 were acquired as the samples. For testing the hypotheses, panel data regression random effect model was used. The results showed that auditor size and institutional ownership had positive influence toward real earnings management, while audit tenure and political connections did not influence real earnings management. The control variable testing showed thatà leverage and loss had negative influence toward real earnings management, while cash ratio had positive effect towards real earnings management. These result have implication for the investors to pay attention to operating cash flow average, because there is still a possibility of real earnings management, although the company audito rs were from the big-4 auditors. Keywords: real earnings management, audit quality, auditor size, audit tenure, political connections, institutional ownership.. INTRODUCTION Managers can apply accrual earnings management and real earnings management to achieve the desired profit (Fisher and Rosenzwig, 1995; Roychowdhury, 2006). The real earnings management is impose bigger long-term costs, because it has negative consequences toward future cash flow which reduce firm value (Roychowdhury, 2006; Cohen et al., 2008; Cohen and Zarowin, 2010). Graham et al., (2005) and Cohen et al., (2007) clarify that the reasons why a company using real earnings management is to avoid auditors and regulators detection. The real earnings management is more difficult to detect because it is almost similar to a companys operational activity (Kim et al, 2010). Becker et al. (1998); Johnson et al.( 2002); Balsam et al.,(2003); Chen et al. (2011), and Inaam et al. (2012)à showed that audit quality (auditor size and auditor tenure) reduce accrual earnings management. Therefore, companies that want to conduct earnings management will shift from accrual earnings management to real earnings management (Chi et al., 2011). Auditor size positively affect real earnings management (Chi et al., 2011; Inaam et al., 2012). Meanwhile, Nihlati and Meiranto (2014) showed that the auditors size negatively impact real earnings management. Chi et al. (2010) found that auditor tenure had positive influence toward real earnings management. While Inaam et al.(2012), Herusetya and Pujilestari (2013) found that auditor tenure did not affect real earnings management. Inaam et al., (2012) conducted a research about the influence of audit quality toward the real earnings management in Tunisia and suggested that the future research can include political connection and institutional ownership as independent variables. Pollitically connected companies have bad reporting quality (Chaney et al., 2010). Meanwhile, Batta et al. (2014) found that political connection positively affect the reporting quality. The phenomena of pollitically connected companies in Indonesia is state-owned enterprises became disorganized after were interfered by political parties (Muqoddas, 2012). Indonesian Corruption Watch data showed that there were 48 legislators who were entrepreneurs that were exposed for corruption case (Gabrillin, 2014). Shleifer Vishny (1986); Bathala et al. (1994); Velury Jenkins (2006); Mehrani et al. (2016) showed that institutional ownership reduce accrual earnings management. The institutional investors monitoring toward managerial process and accounting information accuracy are stronger. For avoiding detection by the institutional investors, companies will shift from accrual earnings management to real earnings management. The aim of this research is to evaluate the influence of audit quality, political connection and institutional ownership toward real earnings management. This study contributes in adding political connection and institutional ownerships as independent variables, as suggested by Inaam et al. (2012). Up to now, studies about real earnings management in Indonesia are rarely conducted and, if any, they have not correlated political connection and institutional ownerships toward the real earnings management study yet, so this study will fill in that gap. As the structure of this paper, literature review and hypotheses development will be discussed on the next part. The research method will be discussed in the third section. This is followed by result and discussion and the final section concludes the study. LITERATURE REVIEW AND HYPOTHESES DEVELOPMENT Auditor Size and Real Earnings Management Earnings management can be applied through accrual and real activities (Roychowdhury, 2006; Zang, 2007; Cohen and Zarowin, 2010). The methods of real earnings managements are sale manipulation, overproduction, and reducing discretionary expenses (Roychowdhury, 2006). DeAngelo (1981), Becker et al. (1998) and Krisnan (2003) found that big size auditorsà have better audit qualityà than small auditors.à The Big-4 auditors is considered to be more competent than the non Big-4 auditors if seen from their education, training, and experience (Amijaya and Prastiwi, 2013), their independencies (Zou and Elder, 2003) and their good reputation (Christiani and Nugrahanti, 2014). Big-4 auditors competency will ease the earnings management detection. Therefore, companies tend to choose real earnings management, so it will be more difficult to be identified. Cohen and Zarowin (2010), Chi et al. (2011), Inaam et al. (2012) found out that auditor size positively influences real earnings manag ement. H1: Auditor size has positive influence toward real earnings management. Auditor tenure and Real Earnings Management Auditor tenure is the number of years of an auditor being assigned by a company (Myers et al., 2003). The longer engagement duration, the higher auditors knowledge about that company, so it ease in detecting earnings management (Giri, 2010). The company will shift from accrual earnings management to real earnings management so that it will not be detected easily. The real earnings management tends to be out of the auditors supervision (Chi et al., 2011) and it will be hard to detect because it is almost the same as companys daily operational activity (Kim et al., 2010). Cohen and Zarowin (2010) and Chi et al. (2011) found that auditor tenure has positive influence toward real earnings management. H2: Auditor tenure has positive influence toward real earnings management. Political Connection and Real Earnings Management A company can be called politically connected if the biggest shareholder (has minimum 10% of voting rights) or top officers serves as the parliamenterian, minister, or has close relation with a politician or political party (Faccio, 2006). A company which has political connection will get the benefit such as capital allocation (Fisman, 2001; Goldman et al.,2010), better business opportunities (Fisman, 2001), and bailouts from the government (Faccio et al., 2006). If a company is not able to maintain its reputation and profit, It will loose special previlege from political connection (Braam et al., 2015). For increasing their performance, the companies tend to perform real earnings management. Earnings management detection would lead decreasing in companys reputation, increasing in political cost and the companys external interventions (Watss and Zimerman, 1990; Faccio, 2006; Ramanna and Roychowdhury, 2010; Kothari, 2012). For avoiding that detection, the company will shift the accrual earnings management to real earnings management. Chaney et al.,à (2011) found out that politically connected companies tend to conduct earnings management. H3: Political connection has positive influence toward real earnings management. Institutional Ownership and Real Earnings Management Institutional investors generally have a big number of shares, so they carry out strict monitoring to the companies performance andà companies information quality (Velury and Jenkins, 2006; Pound, 1988; Shleifer and Vishny, 1986). Bushee (1998) and Potter (1992) found out that institutional investors were too focus on the short-term performance, so they force the managers to achieve that short-term profit. For improving their performance and for avoiding the detection from institutional investors , the managers will prefer real earnings management than accrual earnings management. H4: Institutional ownership has positive influence toward real earnings management. RESEARCH METHODOLOGY Samples and Source of Data This study used the manufacturing companies listed in Indonesia Stock Exchange during 2010-2014 periods. The criteria for purposive sampling method are the companies published annual report sequentially during that periods and the annual reports were finished on the December 31st. There were 83 companies were selected as the samples, so there were 415 firm year observations. The annual reports acquired from the Indonesia Stock Exchange website. The political connection data were acquired from (1) annual report and tracing down the Board of Directors and Board of Commissioners biography from the sites in Google, (2) the Indonesian Republic National Portalwebsite (indonesia.go.id), the Indonesian Republic House of Representative website (www.dpr.go.id), and Tokoh Indonesia Indonesian Leaders (www.tokohindonesia.com). Variables Real Earnings Management (Dependent Variable) Abnormal Cash flow from operation will be used as proxy of real earnings management. When the companies apply real earnings management, the average ofà CFO will be negative (Roychowdhury, 2006; Chi et al., 2011., Inaam et al., 2012 and Ratmono, 2010). CFOt= operating cash flow of company i in year t At-1= the total asset of company i in t-1 year St= the total sales of company i during year t ÃŽà µt= abnormal cash flow from operation (regression residual, real earnings management proxies, REM) Independent Variables Political connection, auditor size, auditor tenure and institutional ownership are the independent variables. Table 1: Independent Variables Measurement Independent Variables Measurement Political Connection ( Political connection variable will be measured by calculating the number of Board of Directors and Board of Commissioners, both the chiefs and the members who are also the House of Representative members, ministers or vice ministers, or related to prominent politicians and political party members (Braam et al., 2015) Auditor size (AUDSIZE) A Dummy variable, 1 if the firm was audited by a Big 4 auditor, 0 otherwise (Chi et al., 2011; Inaam et al., 2012.,Christiani and Nugrahanti, 2014). Auditor Tenure (TENURE) The number of engagement years or auditing period assigned in which the auditors from the same Public Accountant Firm conduct audit engagement to the auditee during 2010-2014 periods (Chi et al., 2011; Inaam et al., 2012) Institutional Ownership (INSTOWN) The percentage of shares owned by the institutional investors (Velury Jenkins, 2006; Mehrani et al., 2016; Wiranata and Nugrahanti.,2013) Control Variables Leverage, company loss and cash ratio were used as control variables in this study. Leverage/ LEV (the total debt/ the total asset) positively influence the REM (Herusetya and Pujiletari, 2013). The loss of the company is measured using a dummy variable, 1 if company has net loss and 0 otherwise (Herusetya and Pujilestari, 2013). One of the reasons why a company applies real earnings management is to cover up the company loss (Roychowdhury, 2006). Cash ratio (CCE) is the ratio of the cash and cash equivalents toward the total asset (Herusetya and Pujilestari, 2013). The higher CCE ratio, the faster companys cash flow, so it will ease the manager in utilizing the available cash to have earnings management (Herusetya and Pujilestari, 2013). Regression Model Panel data regression analysis was chosen to perform the hypotheses testing because this study used data combination of time series and data cross section (Winarno, 2015). Hypotheses H1, H2, H3, H4 and control variable in this study will be tested using empirical model as follows: RESULT AND DISCUSSION Descriptive Statistics Table 2 below showed descriptive statistics used in this study. Table 2 Descriptive Statistics (Pooled Sample, n= 415) Variable Mean Maximum Minimum Std .Deviation REM -0.006352 0.659900 -1.217470 0.188328 POLCN 0.245783 2 0 0.468655 AUDSIZE (dummy variable) 1 0 0.485552 TENURE 2.554217 5 1 1.381844 INSTOWN(%) 70.4841 100 0 19.61332 LEV 0.470906 4.189190 0.000265 0.321157 LOSS (dummy variable) 1 0 0.339475 CASH 0.102345 0.500295 0.000078 0.122287 From 415 firm years, 157 companies (37.8%) used the big-4 auditors and 258 companies (62.2%) used the Non-Big 4 auditors. Besides, there were 55 companies (13.3%) reported a loss. Real Earnings Management (REM) Testing Wilcoxon Signed Ranks Test was conducted to confirm whether REM are validly applied in the sample companies.à The result of this test are presented in appendix 1. If the average abnormal CFO was negative, the companies were assumed to apply REM in operating cash flow (Oktorina Hutagaol,2008). The Wilcoxon Signed Ranks Testing result showed that the mean of abnormal CFO was -0.006352 and its significance value was 0.046, so it was confirmed that those companies applied REM through operating cash flow. Panel data Model Testing Chow Test and Hausman Test for determining the appropriate estimation method were presented in appendix 2. Based on the Chow Test and Hausman Test results, the estimation method applied in this study was panel data regression using random effect model. Hypotheses Testing The results of hypotheses testing using panel data regression random effect model within 5% alpha level were presented in Table 3. Table 3 Hypotheses Testing Results Variable Expected sign Coefficient Probability Conclusion Intercept -0.077146 0.0997 AUDSIZE + 0.084373 0.0031*** H1 accepted TENURE + -0.008594 0.0968 H2 rejected POLCN + 0.001902 0.9380 H3 rejected INSTOWN + 0.001100 0.0372** H4 accepted LEV + -0.075769 0.0071*** LOSS + -0.067431 0.0083*** CASH + 0.268174 0.0043*** Dependent variableà à à Real earnings management (REM) R-squaredà à à à à à à à à 0.119266 Adjusted R-squared 0.104118 F-statisticà à à à à à à à à 7.873503 Prob(F-statistic)à à à à à 0.000000 **significant on alpha 5% ***significant on alpha 1% Auditor Size and Real Earnings Management The H1 testing shows that auditor size positively influence REM. This result is in line with Chi et al. (2010), Cohen and Zarowin (2010), Inaam et al. (2012), Nihlati and Meiranto (2014). The big-4 auditors are assumed to have better skills compared to non big-4 auditors, regarding from their educational backgrounds, trainings, and experiences (Amijaya and Prastiwi, 2013), their independencies (Zou and Elder, 2003) and their good reputation (Christiani and Nugrahanti, 2014).à The big-4skills will ease the auditors in detecting the accrual earnings management. Hence, companies will cover up the earnings management from theà auditors and prefer to apply real earnings management. Real earnings management is harder to be identified than accrual earnings management since it is almost the same as the companies daily operational activity (Kim et al., 2010, Graham et al., 2005; Gunny, 2010; Badertscher, 2011). Auditor tenure and Real Earnings Management The H2 testing result shows that auditor tenure did not had an effect toward REM. This result consistent with Inaam et al.(2012), Herusetya and Pujilestari (2013), Nihlati and Meiranto (2014). Gul et al. (2009) categorized the audit placement period into three categories, the short term (2-3 years), medium term (4-8 years), and long term (9 years).à Table 2 show that auditor tenure average is 2.5 years, and the short auditor tenure had not been able to influence real earnings management. By limiting auditor tenure, there will be a gap between the auditor and the company. In order to verify a company, auditors had to identify in advance the companies characteristics and managements, and it usually took quite a long time (Kono and Yuyetta, 2013). Amijaya and Prastiwi (2013) stated that why audit tenure did not have any influence toward earnings management was the auditors incapability in identifying earnings management. Political Connection and Real Earnings Management Based on Table 3, it can be seen that political connection did not had an effect toward REM. This result is in contrast with Braam et al. (2015). Political connection did not had an effect toward real earnings management because the numbers of political connections in the samples was few, which was 27.71% (23 out of 83 companies). There were only one person in board of directors and board of commissioners that were involved in political connection, so political connections did not influence real earnings management. Institutional Ownerships and Real Earnings Management The H4 testing result indicates that institutional ownerships positively influence REM. The institutional ownerships mean was 70.48%. Institutional investors who had a big number of shares will strictly monitor companys performance and companys information quality (Velury and Jenkins, 2006; Pound, 1988; Shleifer and Vishny, 1986). The strict monitoring made the companies that want to apply earnings management shift from accrual earnings management to real earnings management. Institutional investors were too focus on short term performance, so they urged the managers to fulfill that short term profit (Bushee,1998; Potter, 1992). For increasing their performance and for avoiding institutional investors detection, the managers would prefer real earnings management to accrual earnings management. Leverage, Company Loss, Cash Ratio and Real Earnings Management The testing results of control variables show that leverage negatively influenced REM. If a company has high levels of debts, it has to pay principal and high debt interest. The obligatory of those payments limit managers in using cash flow, including for real earnings management (Zamri et al.,2013).The company loss negatively influences REM. This finding is in line with Herusetya and Pujilestari (2013) and Roychowdhury (2006). When the company reported positive earnings, the company was assumed that they were covering up the loss through REM. If the company reported negative earnings, the company would be assumed that they did not apply REM, and the company was considered to not cover up the loss (Herusetya and Pujilestari, 2013). Cash ratio positively influence REM. The higher cash ratio, the better companys liquidity, so it would ease the managers in utilizing the provided cash for real earnings management (Herusetya and Pujilestari, 2013). CONCLUSION Although a study about audit quality and real earnings management has been conducted before, this study contributes in adding new independent variables, which are political connection and institutional ownerships. The testing results show that the auditor size and institutional ownerships can increase real earnings management. Meanwhile, audit tenure and political connection do not influence real earnings management. The testing toward control variables showed that leverage and company loss negatively influence real earnings management, while cash ratio had positive influence. The applied implication of these result is the investors need to see the operating cash flow average , because there is still a possibility of real earnings management, although the company auditors were from the big-4 auditors. The limitation of this study was a few number data of political connection although depth investigation had been carried out by looking at the name of legislative members/ ministers and vice ministers/ kinships to members of political parties. For the future study, the political connection criteria can be added by including the Indonesia National Forces retirees or ministry officials (for example the secretary general, directorate general, staff member of ministry, assistance of ministry). The future study may also add corporate governance mechanism as independent variables, such as managerial ownerships, auditing committee, and independent board of commissioners. REFERENCES Amijaya, M, D., Prastiwi, A., 2013. The impact of audit quality towards earnings management. Diponegoro Journal of Accounting 2 (3), 1-13. Ahsen, H., 2011. Audit firm industry specialization and audit outcomes: insights from academic literature. Research in Accounting Regulation 23 (1), 114-129. Badertscher, B.A., 2011. Overvaluation and choice of alternative earnings managementà mechanisms. The Accounting Review 86 (5), 1491-1518. Balsam, S., Krishnan, J., Young, J., 2003. Auditor industry specialization and earnings quality. Auditing: A Journal of Practice Theory 22 (2), 71-97. Bathala, C. T., Moon, K. P.,à Rao, R.P., 1994. Managerial ownership, debt policy, and impact of institutional holdings: an agency perspective. Financial Management 23 (3), 38-50. Batta, G., Heredia, R., Weidenmier, M., 2014. Political connections and accounting quality under high expropriation risk. European Accounting Review 23 ( 4), 485-517. Becker, C., DeFond,M., Jiambalvo, J., Subramanyam, K.R., 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15 (1), 1-24. Braam, G., Monomita N., Weitzel, U., Lodh, S., 2015. Accrual-based and real earnings management and political connection. International Journal of Accounting 50 (2), 111-141. Challen, A. E., Siregar, S. V., 2011. The Effect of Audit Quality on Earnings Management and Firm Value, Working paper. Chaney, P.K., Faccio, M., and Parsley, D., 2010. The Quality of Accounting Information In Politically Connected Firms. http://paperas.ssrn.com, accessed 10.11.2016. Chen, H., Chen, J.Z., Lobo,G., Wang,Y., 2011. Effects of audit quality on earnings management and cost of equity capital: evidence from China. 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Sunday, August 4, 2019
How does homer use suspense to make the story of the ââ¬ËOdysseyââ¬â¢ more :: Classics
How does homer use suspense to make the story of the ââ¬ËOdysseyââ¬â¢ more exciting in books 13 to 21? To create suspense and tension in the story, Homer uses the aspect of disguise. When Odysseus lands upon the Ireland of Ithika, Athene gives him a disguise so that he will not be recognise by the suitors and killed. The first person he sees when he is on the island is a ââ¬Ëherdsman of sheep.ââ¬â¢ Who is really Athene she is in disguise, Odysseus, thinking she is a herdsman lies to her about whom he is, ââ¬ËI have fled, an exile, because I have killed the son of Idomeneus.ââ¬â¢ His lie continued and although he lied about who he was it did have some truth in it, for example he says he went to Troy as a henchman, he did actually go to Troy so heââ¬â¢s not lying but he was a hero rather than just a henchman. ââ¬Ëthe goddess grey-eyed Athene, smiled on him and stroked him with her hand.ââ¬â¢Athene is please that he lied she feels he showed metis and that it was the right thing to do. ââ¬Ëyet you never recognized Pallas Athene, daughter of Zeus, the one who is always standing beside you.ââ¬â¢ She reveals herself to him she gives him a disguise and advice, and the next person he meets is Eumaois the swine heard.ââ¬â¢ There is a lot written about Odysseus and the swine heard I feel that Homer was digressing and intentionally delays Odysseus going home to create tension. Odysseus tells another lie, again to create the tension ââ¬Ë I announce my origin is from Crete, a spacious land.ââ¬â¢ He does this using metis and to protect himself as he canââ¬â¢t allow anyone to find out whom he really is. The swineheard knows he is lying ââ¬Ënor spell me with your lies.ââ¬â¢ This again makes the reader feel anxiety, in case he knows whom Odysseus really is. Homer keeps emphasising in the disguise, ââ¬Ëbeggar is better begging his dinner in the city.ââ¬â¢ He is referred to as a beggar to really emphasis to the audience that, that is what he comes across as. Another thing that helps build up the tension is of Penelope weaving, as when she finishes she has to marry one of the suitors.ââ¬â¢ Sitting back on a chair and turning yarn on a distaff.ââ¬â¢ Things like this will appear in the text to make the reader nervous, about the time Odysseus is taking to kill the suitors; the delaying helps keep the tension. ââ¬ËThe doe has brought her fawns to the lair of a lion.
Saturday, August 3, 2019
Portents of the Monotheocracy in The Handmaids Tale Essay -- Handmaid
Portents of the Monotheocracy in The Handmaid's Taleà à à à à à American society has had certain cultural and political forces which have proliferated over the past few decades-described as the return to traditional Christian values. Television commercials promoting family values followed by endorsements from specific denominations are on the rise. As the public has become more aware of a shift in the cultural and political climate through the mass media, Margaret Atwood, in writing The Handmaid's Tale, could have been similarly affected by this growing awareness of the public consciousness. This may have led Atwood to write of a bleak future for the country where a new regime is established and one religion becomes so powerful as to take over the nation by a military coup, subjugating women into archaic stereotypical female roles. à à à à Two of these forces, as reflected in the novel, are misogyny among Christian men and the rising political power of the Religious Right. Both are insidious because the real agendas are often couched in the authority of the Bible, and both serve to oppress women and their rights. Christian misogyny, like the brainwashing at the Red Center and ceremonial scripture readings preceding sexual intercourse in The Handmaid's Tale, keeps its foothold on the necks of women by distorting the meaning of Biblical scripture. In the case of the Religious Right, its tenets would abridge not only some of women's rights, such as the availability of abortion, but would also infringe on religious freedom for all Americans. In its forays into the political system, more recently through its Christian Coalition, the Religious Right, like Christian misogynists, interprets scripture to support its movement to meet... ...at Robertson's Agenda for America: a Marriage of Religion and Politics." USA Today. July 1996. 30. Works Cited Atwood, Margaret. The Handmaid's Tale. New York: Fawcett Crest, 1985. Boston, Robert. Why the Religious Right is Wrong: About Separation of Church and State. Buffalo, New York: Prometheus Books, 1993. Doerr, Edd. "Pat Robertson's Agenda for America: a Marriage of Religion and Politics." USA Today. July, 1996. 30 Gushee, Steve. "TV Series Chronicles Rise of Religious Right." The Palm Beach Post. September 27, 1996. 1F. Rinck, Margaret. Christian Men Who Hate Women. Grand Rapids, Michigan: Pyranee Books, 1990. Trotter, F. Thomas. "Bible Frequently Quoted Carelessly for Political Points." The Nashville Banner. September 28, 1995. A7. Wallsten, Peter. "Church Meets State." St. Petersburg Times. February 16, 1997. 1D. Ã
Nietzsche: Moving Beyond Good and Evil Essay -- Philosophy Philosophic
Nietzsche: Moving Beyond Good and Evil We have grown weary of man. Nietzsche wants something better, to believe in human ability once again. Nietzscheââ¬â¢s weariness is based almost entirely in the culmination of ressentiment, the dissolution of Nietzscheââ¬â¢s concept of morality and the prevailing priestly morality. Nietzsche wants to move beyond simple concepts of good and evil, abandon the assessment of individuals through ressentiment, and restore men to their former wonderful ability. Nietzsche begins his discussion of good and moral with an etymological assessment of the designations of ââ¬Å"goodâ⬠coined in various languages. He ââ¬Å"found they all led back to the same conceptual transformationââ¬âthat everywhere ââ¬Ënoble,ââ¬â¢ ââ¬Ëaristocraticââ¬â¢ in the social sense, is the basic concept from which ââ¬Ëgoodââ¬â¢ in the sense of ââ¬Ëwith aristocratic soul,ââ¬â¢Ã¢â¬ ¦ developedâ⬠¦Ã¢â¬ (Nietzsche 909). Instead of looking forward at the achievement for morality, Nietzsche looks backward, trying to find origins and causes of progression. He ultimately comes to the conclusion that strength implies morality, that superiority implies the good man. The powerful nobles, through pathos of difference, construed plebeians and slaves as bad, because of their inferiority in every sense of the word. From this concept of the pathos of difference was born the priestly morality, wherein the nobles were construed in an altogether di fferent and less favorable light. The origins of the priestly morality came from hatred and jealousy. ââ¬Å"It is because of their impotence that in them hatred grows to monstrous and uncanny proportions, to the most spiritual and poisonous kind of hatred. The truly great haters in world history have always been priests; likewise the most ingenuous hat... ... slave morality that has choked the world ever since its inception. Nietzsche has been able to lift himself above the constraints of ressentiment in order to comprehend more fully what a truly great man is, and from what he has seen, he has been disgusted with the individual, wholly disappointed in human beings. He recognizes the nearly endless potential of the human mind, but must sadly turn away from the horror before his eyes that allows the poor, the meek, and the less able to command the respect of society. According to the general public, the birds of prey have become enemies to the world because of their perfect sight, their sharp claws, and their unequivocal ability. Nietzsche sees the lambs as the enemies to the world, the lambs who gaze up at the birds of prey with ressentiment and argue that it is better to be mediocre, it is far more just to be ordinary.
Friday, August 2, 2019
Having Suffered A Heart Attack Health And Social Care Essay
This assignment ââ¬Ës purpose is, to give the reader a really precise apprehension of the medical journey, a male platinum aged 55 old ages of age named Matthew will travel through, after holding suffered a bosom onslaught ( acute myocardial infarction ) . That was diagnosed in infirmary five hours post patient ââ¬Ës initial symptoms while exigency intervention was being implemented. Information both via household and from medical professionals in respects to the platinum ââ¬Ës life style and the platinum ââ¬Ës consequences to allow medical appraisals, usher and find the way the platinum will medically venture down, towards recovery. Much of the information gathered about the platinum ââ¬Ës history will be subjective informations ; this significance information peculiar to our peculiar person that may or may non hold a bearing due to the exactitude, preciseness and proved current cogency ; the information is from the topic or topics household. Still the information mus t be considered. There will besides be information known as nonsubjective informations, intending information that is besides specific to the patient, but more precise, factual, mensurable, not opinionated and demonstrable from professionals in the medical field. The subject of pathophysiology will be explored in several facets associating to the platinum and giving ground to the platinum ââ¬Ës physical status and recent marks and symptoms. Management of the patient and his status, by single wellness attention professional ââ¬Ës and as collaborative squads and or squad in a holistic mode will be outlined and discussed. Finally of class the pharmacological sector of the platinum ââ¬Ës intervention will be delved into, to bespeak the rule characteristics and maps and possible side effects of medicines he was and may be prescribed. The subject of this assignment is highly of import and really relevant due to the current medical tendencies we have in Australia sing coronary art eria disease ( CAD ) , which is incorporated within cardio vascular disease ( CVD ) . ââ¬Å" Cardiovascular disease ( CVD ) A is the taking cause of decease in Australia, accounting for 34 % of all deceases in Australia inA 2006. Cardiovascular disease kills one Australian about every 10 proceedingss. â⬠. â⬠( Heart Foundation of Australia 30/05/09 ) . ââ¬Å" It is estimated that about 4 % of the population over 45 old ages have chronic HF [ Heart Failure ] . Cardiovascular disease is one of the chief causes of decease in both Australia and New Zealand, the incidence dramatically increases with progressing age and, as the aged population additions, HF incidence and prevalence will increase. HF histories for about 2 % of all deceases and is the 3rd largest cause of cardiovascular-related decease. The life-time hazard of developing HF has been estimated at around 20 % for Western states. The addition in prevalence of HF in Australia and New Zealand has been attributed to the ripening of the population, improved endurance from bosom onslaught, and the increased prevalence of diabetes and fleshiness in the population and the wider usage of sensitive diagnostic engineering. â⬠( Brown & A ; Edwards 2ed. 2009 pg 883 )PATHOPHYSIOLOGYIn the bulk of bosom failure state of affairss, the left ventricle non working as it should, Cardio Vascular Disease ( CVD ) . ââ¬Å" Three of the more common causes of reduced LV contractility include coronary arteria disease, aortal stricture and systemic high blood pressure â⬠( Phipps Sands & A ; Marek 6th ed.1999 pg 700 ) . ââ¬Å" Systolic failure, the most common cause of HF, consequences from an inability of the bosom to pump blood. It is a defect in the ability of the ventricles to contract ( pump ) . The left ventricle ( LV ) loses it ââ¬Ës ability to bring forth adequate force per unit area to chuck out blood frontward through the hard-hitting aorta. â⬠( Brown & A ; Edwards 2ed. 2009 pg 884 ) Co ronary arteria disease lowers the Black Marias ability to contract through being the cause of less oxygenated blood being delivered to the chondriosome of the sarcostyles. In aortal stricture, where there is noticeable narrowing of the aortal lms the left ventricle demands to pump harder to acquire the needed volume of blood through the now limited valve. With systemic high blood pressure, where the overall blood force per unit area is already higher than norm, the left ventricle must supply more force per unit area than this overall blood force per unit area to win in pumping out its volume or at least a valid per centum. What finally happens when the left ventricle can non pump out the needed sum of blood ; is blood staying in the left ventricle causes extra blood to stay in the left atrium besides. The effect of excess blood is blood endorsing up into the pneumonic circulation. All this extra blood increases the force per unit area in the pneumonic capillaries coercing blood into the interstitium so the air sac compromising gaseous exchange. High pneumonic force per unit areas negatively effects the blood flow from the right ventricle to the lungs, ensuing in less blood being oxygenated aÃâ à ¦ a barbarous rhythm of deoxygenated blood easy hungering the organic structure of O and taking to an Acute Myocardial Infarction ( AMI ) . The authoritative marks and symptoms that was noticeable with the patient. Was being short of breath and being visible radiation headed after a really small sum of physical activity, which usually the platinum could accomplish without any emphasis. This represents a deficiency of O being circulated finally doing a rise in respiratory rate and visible radiation headedness due to low sums of O to the encephalon. ââ¬Å" Dyspnea, an unnatural uncomfortable consciousness of external respiration, occurs when high pulmonary force per unit areas force fluid out of the pneumonic capillaries into the air sac. The fluid in the air sac interferes with effectual gas exchange. â⬠( Phipps Sands & A ; Marek 6th ed.1999 pg 702 ) ââ¬Å" Dyspnoea ( shortness of breath ) is a common manifestation of chronic HF. It is caused by increased pneumonic force per unit areas secondary to interstitial and alveolar hydrops. Dyspnoea can happen with mild effort or at remainder â⬠. ( Brown & A ; Edwar ds 2ed. 2009 pg 887 ) It makes sense that Matthew our patient was reported to holding felt nauseous and uncomfortable in his thorax after devouring his dinner. His digestive system would be necessitating oxygenated blood to map and his bosom evidently was non able to provide that. Hence feeling nauseated, due to the lessening in cardiac end product ( CO ) impairing perfusion to critical variety meats such as his tummy and bowels. Pain and or disfunction would be noticeable when the peculiar organ ââ¬Ës demands for more oxygenated blood additions. ( Brown & A ; Edwards 2ed. 2009. pg 887 ) An hr subsequently Mathew ââ¬Ës symptoms worsen, increasing in badness. His thorax strivings are much worse and are besides radiating down his left arm. ââ¬Å" Heart Failure can precipitate chest hurting because of reduced coronary perfusion from decreased CO and increased myocardial work. Anginal-type hurting may attach to HF. â⬠( Brown & A ; Edwards 2ed. 2009. pg 888 ) During the execution of exigency interventions, Matthew was diagnosed as holding had an acute myocardial infarction AMI. Information was so gathered both via Matthew his household and via physical medical scrutiny.The information gathered by word of oral cavity through inquiries in interview from Matthew and his household are classified as subjective, of import but ca n't be proven without a shadow of a uncertainty. The information collected via the physical scrutiny is current and can be proven hence classified as aim. Either manner all the information can be categorised as modifiable ( M ) or non modifiable ( NM ) ; mutable or non mutable. The undermentioned appraisal findings are recorded and will now be identified as M or NM. These findings will play a function making the beginnings of a valid attention program. Data is as follows, ââ¬ËA history of coronary arteria disease, specifically high blood pressure ââ¬Ë This is really of import due to his past being now revisited may give us an thought as to what may hold happened and or a prevue of things yet to come. Data classified as NM because it ca n't be changed, you ca n't alter your yesteryear. ââ¬ËStates he late stopped taking his antihypertensives as he ââ¬Ëfelt better â⬠. This information decidedly has a bearing because non taking this medicine would raise Matthews blood force per unit area and increase his high blood pressure which in bend additions his Black Marias work load and perchance puting his bosom up to neglect ensuing in AMI. Data classified as M because it can be changed, Matthew could take his medicine. ââ¬ËMother besides has high blood pressure ââ¬Ë . Proposing this status being inherited and the particulars of the high blood pressure may be similar, casting visible radiation on what is being dealt wi th by Matthew, perchance salvaging much valuable clip as to the way to be investigated. Data classified NM, because cistrons can non be altered. ââ¬ËStates he is marginal diabetic ââ¬Ë Diabetes ââ¬â Peoples with diabetes have a two to eight times greater hazard of bosom failure compared to those without diabetes. Womans with the status have a greater hazard of bosom failure than work forces with diabetes. Part of the hazard comes from the disease ââ¬Ës association with other bosom failure hazard factors, such as high blood force per unit area, fleshiness, and high cholesterin degrees. The disease procedure besides amendss the bosom musculus. ( Symptoms of bosom disease, n.d. ) Heart failure should, nevertheless, be suspected in anyone presenting with a history of new oncoming weariness, hydrops or shortness of breath. This is peculiarly the instance if the patient has a background of diabetes, chronicrenal damage, ischemic bosom disease, high blood pressure. ( Brady.S, n.d. ) This tells us, if true, that diet will be of paramount importance because diet is an of import direction therapy for both HF and Diabetes. Diet instruction and weight direction are critical to the patient ââ¬Ës control of chronic HF. The nurse or dietician should obtain a elaborate diet history, finding non merely what foods the patient chows and when but besides sociocultural value of nutrient. ( Brown & A ; Edwards 2ed. 2009. pg 894 ) Data classified as NM if Matthew is truly without uncertainty diabetic, that ca n't be changed but can be adapted to. ââ¬ËOverweight but late lost 5kg ââ¬Ë . Because it is, late lost 5 kilogram, it could be as a consequence of him being ailing, but from here onwards his diet will be an indispensable portion of his overall attention program. The diet will hold to be specifically tailored to decrease his fleshiness, and will besides hold to suit his diabetic demands it will likely hold to be low Na low fat and be alert of sugars, to ass ist him in respects to his HF position. Data classified as M, can and must alter. ââ¬ËRarely exercises ââ¬Ë detrimental in respects to HF and how he got to where he now is, but his physical activity will hold to be minimised until he is in a healthier place, to so get down remodelling his life style with exercising, ( monitored of class ) , to better his wellness and understate the opportunities of HF re-occurring. Data M aÃâ à ¦very mutable, from inactive to active bit by bit. ââ¬ËHas smoked 15-20 cigarettes/day for the past 18 old ages ââ¬Ë . This would hold had an inauspicious affect on both Matthews ââ¬Ës pneumonic system and cardiovascular system ; smoking deprives the organic structure of O because blood will transport C monoxide in penchant to oxygen plus smoking destroys many of the air sac that absorbs the O for gaseous exchange therefore the lungs are absorbing less O overall for the organic structure, therefore holding damaging consequences on musculuss including the bosom. ââ¬Å" Smoking surcease may non straight cut down BP, but markedly reduces overall cardiovascular hazard. The hazard of myocardial infarction is 2-6 times higher and the hazard of shot is 3 times higher in people who smoke than in non-smokers â⬠( HeartFoundation.2010 ) .Data M aÃâ à ¦Matthew can be helped to discontinue smoke this is modifiable behavior. ââ¬ËHas 3 teenage kids who are doing jobs ââ¬Ë This job is a stress direction job, there have been many surveies done, covering this affair and a Psychologist would be the best port of call to assist Mathew cover with this emphasis. ââ¬Å" Family demands chiefly affect lovingness and supplying for kids of married employees. Number of dependent kids is an nonsubjective index of the degree of household demands ( Rothausen, 1999 ) . â⬠( International Journal of Stress Management 2008 ) Data M this subjective informations can be altered but more specifically can be adapted to by get bying mech anisms being applied aÃâ à ¦ ! ââ¬ËRecently experient loss of best friend and concern spouse who died from malignant neoplastic disease ââ¬Ë . Besides another emphasis get bying job needed, and would best be suited for a psychologist ââ¬Ës expertness. Even though the platinum ââ¬Ës nurse would likely hold more contact hours with the platinum aÃâ à ¦this is where wellness attention professionals can join forces, work together as a squad for the platinum ââ¬Ës ultimate end, of working better and perchance being discharged. Data M the heartache can be dealt with through a assortment of possible intercessions, so this state of affairs is non inalterable, it is decidedly modifiable. ââ¬Ë Oppressing substernal thorax hurting radiating down his left arm and giddiness. Pain mark: 9/10'.This is a text book description of what it feels like to be enduring from an Acute Myocardial Infarction as is described in many pathophysiology texts. ââ¬Å" The hurting typically is terrible and suppression, frequently described as being compressing, smothering or like, ââ¬Å" person sitting on my thorax. â⬠The hurting normally is substernal, radiating to the left arm, cervix, or jaw, although it may be experienced in other countries. Unlike that of angina, the hurting associated with AMI is more drawn-out and non relieved by remainder or nitro-glycerine, and narcotics often are required. â⬠( Porth.C. 2007 pg 395 ) ââ¬Å" Data M this hurting is a tell narrative that an Acute Myocardial Infarction is in procedure. This hurting is frequently mistaken for dyspepsia and is treated with hydrogen carbonate, alkalizers or even pain slayers which in bend could detain seeking professional medical attending. Siting the individual up with legs lower than the bosom, even swinging the legs may give some alleviation prior to medical attending geting. By understating the Black Marias work load via decreasing venous return. ââ¬ËPhysical scrutiny ââ¬Ë Objec tive information is as follows. Diaphoresis, abruptly of breath and sickness. Diaphoresis [ sudating ] is sometimes due to wound or unnatural cells of the bosom motivating the production of pyrogen. This causes the hypothalamus to react to a higher set point, the hypothalamus initiates heat production behaviors ( shuddering and vasoconstriction ) hence the profuse perspiration, anxiousness the feeling of pending day of reckoning, I am certain plays a function in this excessively. ââ¬Å" Many non-infectious upsets, such as myocardial infarction, pneumonic emboli, and tumor ââ¬Ës green goods febrility. â⬠( Porth.C.2007 pg 288 ) Short of breath or Dyspnea can be because of myocardial infarction oncoming because blood is endorsing up into the pneumonic system and holding an inauspicious consequence on the lungs [ alveoli ] being able to absorb O and interchanging it for C dioxide, which so makes one short of breath because O is low and even C dioxide is low so the trigger to d o one breath is besides non available Dyspnea in this instance is a respiratory manifestation â⬠due to congestion of the pneumonic circulation and is one of the major indicants of left sided bosom failure. â⬠( Porth.C.2007 pg 426 Nausea is a feeling of unwellness aÃâ à ¦that is sometimes a precursor to purging. ââ¬Å" Perform complete appraisal of sickness, including frequence, continuance, badness, and precipitating factors, to be after appropriate intercessions. â⬠( Brown & A ; Edwards. 2009. Pg1065 ) ââ¬Å" Nausea often is accompanied by ANS manifestations such as watery salivation and vasoconstriction with pallour, sudating, [ perspiration ] and tachycardia. Nausea may work as an early warning signal of a diseased process. â⬠( Porth.C. 2007 pg 602 ) . Possibly even an acute myocardial infarction. Diaphoresis, Dyspnea and Nausea are all M, O therapy, cold compress, organic structure positioning i.e. sitting up ââ¬â pillows support- take downing li mbs and giving antiemetic if ordered ; to modify these symptoms. The implicit in cause of the symptoms will depend on physician diagnosing perchance drug therapy or surgery.BP 165/100 mmHg ââ¬â Pulse rate 120 beats/min ââ¬â Respiratory rate 26 breaths/min.Bp is rather high this tells us that the force per unit area is high but the ground could be many, could be that the individual is by and large hypertensive, in the procedure of holding an episode of HF, or on drugs that are doing vasodialation of arterias or rushing up the bosom and many many more possible grounds, the most serious being HF. Pulse rate is besides really high this rate is such you would be anticipating the person to be running non at remainder ; the bosom would merely be working this difficult at rest if there was something incorrect, rather perchance oncoming of HF. Body non having adequate O ; musculuss, major variety meats, including encephalon being starved of O and finally the bosom being a musculus wo uld get down experiencing the effects. Respiratory rate is elevated besides, stand foring the organic structure seeking to do up an O debt. All these symptoms can be minimised and a certain sum of comfort can be achieved, so data classified as M. Through O therapy, stockings, take downing limbs and sitting up. O2 Impregnation: 94 % on room air. Is non improbably low but oxygen therapy via rhinal prongs would decidedly be good at no higher than 4 liters per minute to acquire O2 impregnation over 95 % . So this would be considered modifiable M. Electrocardiogram: A premature ventricular contraction with ST lift in anterior thorax leads V1-V3. Signifies a left front tooth wall myocardial infarction. This could mean that the left anterior falling coronary arteria is occluded
Thursday, August 1, 2019
Nick in the opening chapter of ââ¬ÅThe Great Gatsbyââ¬Â Essay
Nick Carraway is the narrator of ââ¬Å"The Great Gatsbyâ⬠. He begins the novel by talking about himself: he says that he is very tolerant, and has a tendency to reserve judgment. The opening paragraphs teach us a lot about Nick and his attitude toward Gatsby and others. Nick introduces himself to us as a young man from the Midwest who has come East to learn. He tells us that heââ¬â¢s tolerant, inclined to reserve judgment about people, and a good listener. People tell him their secrets because they admire and trust him. If you read closely, youââ¬â¢ll see that Nick has an uncertain feeling toward Gatsby, almost as if he himself (who knows the story and its ending) doesnt know what to expect. From the novelââ¬â¢s opening paragraph onward, this will continue create tension in Nickââ¬â¢s narrative. He both loves Gatsby and is critical of him. He hates Gatsbyââ¬â¢s crass and vulgar attitude, but he also admires the man for his aspirations. Specifically, Gatsbys ââ¬Å"romantic readiness,â⬠and his ââ¬Å"extraordinary gift for hope.â⬠The reader realises that Gatsby presented, and still presents, a challenge or opposition to the way in which Nick is accustomed to thinking about the world. It is clear from the storyââ¬â¢s opening moments that Gatsby is not quite how he appears on the outside. Despite being vulgar, Nick describes Gatsbyââ¬â¢s personality as ââ¬Å"gorgeous.â⬠The novelââ¬â¢s characters are obsessed by class and privilege. Its the high-class lives that intrigue the common man, an idea which continues today with the footballers wives culture. Our first view of Tom Buchanan shows a powerful man standing in riding clothes with his legs apart on his front porch. The riding clothes are a classic symbol or high-status. Tom exploits his status. He is horrible, completely lacking positive aspects. His wife describes him as a ââ¬Å"big, hulking physical specimen,â⬠and he seems to use his size to dominate others. The fact that Daisy chooses to comment on his size rather than personality insinuates that there is nothing good about his personality to comment on. We are ushered into the living room with its ââ¬Å"frosted wedding cakeâ⬠ceiling, its wine coloured rug, and its enormous sofa on which are seated two women in white. They are Jordan Baker and Tomââ¬â¢s wife, Daisy Buchanan. Fitzgerald controls the whole scene through his use of colours. White and gold suggest a combination of beauty, cleanliness, innocence and wealth. Underneath this picturesque surface there is something wrong. Jordan is bored and unamused.à She yawns a few times. There is something slightly unpleasant about the atmosphere. The telephone rings, and Tom is called from the room to answer it. When Daisy follows him out, Jordan Baker confides to Nick that the call is from Tomââ¬â¢s woman in New York. Daisy Buchanan stands in contrast to her husband. She is frail and shy, and actually doesnt seem completely shallow. She laughs at every opportunity. This makes me wonder if its an awkward laugh, perhaps she doesnt feel she belongs there? Though she remarks that everything is in decline, she does so only in order to seem to agree with her husband. The visual purity of Daisy and Jordan stands in contrast to their actual decadence and corruption. Nick arrives home, and gets his first glimpse of Gatsby. Gatsby is standing on the lawn, stretching out ââ¬Å"his arms toward the dark water in a curious way.â⬠Nick believes that he can see Gatsby trembling. As Nick looks out at the water, he can see ââ¬Å"â⬠¦nothing except a single green light, minute and far away, that might have been the end of a dock.â⬠Bibliography -F Scott Fitzgerald, ââ¬ËThe Great Gatsbyââ¬â¢ Ch. 1
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