The Indigo Spell Chapter Twelve

I FELT LIKE A FAILURE when I delivered Ms. Terwilliger the news before classes the next day. She told me, her face pale and grim, that there was nothing I could've done. But I didn't know if I believed that. I still berated myself with the same questions as last night. What if I hadn't spent the previous day with Marcus? What if I hadn't spent so much time making sure the Mustang was taken care of? What if I hadn't been engaged in a massive public display of affection on the floor with Adrian? I'd let personal matters interfere, and now a girl had paid with her life. I wanted to skip school and warn the others immediately, but Ms. Terwilliger assured me that Veronica wouldn't be able to feed so quickly. She told me waiting until later in the day would be fine. I gave a reluctant nod and returned to my desk, figuring I'd try to read until class started. I didn't expect to have much success. â€Å"Miss Melbourne?† she called. I glanced back and saw that her sad expression had lightened up a little. She almost looked amused, which seemed weird, given the situation. â€Å"Yes, ma'am?† â€Å"You might want to do something about your neck.† I was totally lost. â€Å"My neck?† She reached into her purse and handed me a compact mirror. I opened it and surveyed my neck, still trying to figure out what she could be talking about. Then I saw it. A small, brownish purple bruise on the side of my neck. â€Å"What on earth is that?† I exclaimed. Ms. Terwilliger snorted. â€Å"Although it's been a while for me, I believe the technical term is a hickey† She paused and arched an eyebrow. â€Å"You do know what that is, don't you?† â€Å"Of course I know!† I lowered the mirror. â€Å"But there's no way – I mean, we barely – that is – â€Å" She held up a hand to silence me. â€Å"You don't have to justify your private life to me. But you might want to consider how you can actually keep it private in the next fifteen minutes.† I was practically out of my seat before she finished speaking. When I emerged from the building, I had the amazing fortune to find the campus shuttle just pulling up. I hurried onto it, and although the ride to my dorm only took a few minutes, it felt like forever. All the while, my mind reeled with what had happened. I have a hickey. I let Adrian Ivashkov give me a hickey. How in the world had that happened? The devastating news about Lynne had allowed me to ignore the full impact of my indiscretion, but there was no avoiding that now. Against every principle I possessed, I'd allowed myself to get drawn into kissing Adrian. And not just kissing. Thinking about the way our bodies had been pressed together made me feel as flushed as I had last night. No, no, no! I couldn't think about that. I had to forget it had happened. I needed to make sure it didn't happen again. What had come over me? I didn't feel the way he felt about me. He was Moroi. And even if he hadn't been, he was undoubtedly the most unsuitable guy for me in the world. I needed someone serious, someone with the potential to get a job that had medical benefits. Someone like Brayden. Yeah, how'd that work out for you, Sydney? What happened with Adrian had been wrong. It had obviously been some twisted act of lust, probably brought on because he was so forbidden. That was it. Women fell for that kind of thing. When I'd researched relationship books, I'd seen one called Bad Boys and the Women Who Love Them. I'd ignored it because Brayden was pretty much the opposite of a bad boy. Maybe it would be worth getting that book now. A flame in the dark. I needed to forget that Adrian had ever called me that. I had to. We had another minute before we would reach my dorm, so I sent a quick text to Adrian: I have a hickey! You can't ever kiss me again. I honestly hadn't expected him to be awake this early so I was surprised to get a response: Okay. I won't kiss you on your neck again. So typical of him. No! You can't ever kiss me ANYWHERE. You said you were going to keep your distance. I'm trying, he wrote back. But you won't keep your distance from me. I didn't dignify that with a response. When we reached my dorm, I asked the driver how long she'd wait before returning to main campus. â€Å"I'm leaving right now,† she said. â€Å"Please,† I begged. â€Å"Wait sixty seconds. I'll pay you.† She looked offended. â€Å"I don't take bribes.† But when I sprinted back out of the dorm – in a scarf – she was still there. I made it back to Ms. Terwilliger's class just as the bell rang. She flashed me a knowing look but said nothing about my wardrobe change. While I was in class, I received a text from Marcus. Can you meet today? San Bernardino, 4 p.m. Well, he'd warned me about short notice. San Bernardino was an hour away. I'd given Eddie a heads-up about the meeting happening this week, and he'd agreed to go. I just hoped he didn't have anything planned this afternoon. I texted back that we'd be there, and Marcus sent me an address. When class ended, a girl from my English class caught my attention and asked if she could borrow some notes since she'd been out sick yesterday. Eddie was gone by the time I finished with her, so I didn't get a chance to ask him about San Bernardino until lunch. â€Å"Sure,† he said, snapping into that fierce guardian mode. Jill already knew about our errand because I'd told Adrian about it. I felt a little bad about taking Eddie from Jill. Okay, really bad. Removing Eddie was a serious risk, though I reminded myself that he wasn't always with her every single second. Sometimes it was impossible, which was why we'd acquired Angeline. Still, if anyone in the Alchemists found out I was using her main bodyguard for personal errands, I'd be in big trouble. Well, actually, I'd probably be in big trouble regardless, seeing as I was meeting with a group of rebels. I turned to Angeline, who was trying to decipher some notes about the quadratic equation. â€Å"Angeline, you need to stay with Jill until we're back,† I said. â€Å"And you should both actually just stay in your dorm, to be extra safe. Don't wander campus.† Jill accepted this, but Angeline looked up in dismay. â€Å"I'm supposed to meet Trey for math. How do you expect me to pass?† I was helpless against an academic argument. â€Å"Study in the dorm lobby. That should be safe enough. Jill can just do homework with you.† Angeline didn't seem entirely pleased about that alternative, but she didn't protest it. She started to return to her notes and then did a double take. â€Å"Why are you wearing that scarf?† she asked. â€Å"It's so hot today.† It was true. The unseasonable temperatures had returned. Eddie, to my surprise, said, â€Å"I wondered the same thing.† â€Å"Oh, um . . . † Please don't blush, please don't blush, I ordered myself. â€Å"I've just been cold today.† â€Å"That's weird,† said Jill, perfectly deadpan. â€Å"For someone who always seems to be so cold, you sure can warm up pretty fast.† It was straight out of Adrian's playbook. Jill knew perfectly well why I had on the scarf, and I gave her a warning look. Eddie and Angeline appeared completely mystified. I stood up, even though I'd barely touched my food. Probably none of them would find that weird. â€Å"Well, I've got to go. I'll find you later, Eddie.† I hurried off before any of them could question me further. I'd been a little hesitant to let Eddie in on Marcus. Eddie certainly wasn't going to turn Marcus or me in to the Alchemists for sideline plotting. That being said, I also didn't want Eddie to think the Alchemists were involved in nefarious schemes against the Moroi. That might very well be something Eddie would relay back to his own people, which could in turn cause all sorts of diplomatic problems. Even this hint of the Alchemists potentially being in contact with the Warriors was dangerous. I decided that having Eddie as protection was worth the risk of him hearing something he shouldn't. He was my friend, and I trusted him. Still, I had to give him a little background information as we made the drive to San Bernardino. â€Å"Who are these people exactly?† he asked. â€Å"Ex-Alchemists,† I said. â€Å"They don't like all the procedures and red tape and just want to interact with Moroi and dhampirs on their own terms.† â€Å"That doesn't sound so bad.† I could hear caution in his voice. Eddie was no fool. â€Å"Why do you want me along?† â€Å"I just don't know much about them. I think their intentions are good, but we'll see.† I thought very carefully on how to phrase my next words. I had to give him a heads-up. â€Å"They've got a lot of conspiracy theories. Some even, um, think there might be Alchemists working with Warriors.† â€Å"What?† It was a wonder Eddie's jaw wasn't on the floor. â€Å"They don't have any hard proof,† I added quickly. â€Å"They've got a Warrior girl who spies for them. She thinks she overheard something . . . but it all sounds sketchy to me. They want me to help, but I don't think there's anything to uncover. I mean, the Alchemists helped raid the Warriors, right? Disrupting their crazy execution ritual wouldn't exactly foster good relations.† â€Å"I suppose not,† he admitted, but it was clear he wasn't entirely at ease. I decided to move on to safer territory. No need to worry about Marcus and his Merry Men (I couldn't get Adrian's name out of my head) until we heard them out. â€Å"How is everything?† I asked. â€Å"With Angeline? Jill? I've been so busy with, uh, stuff that I feel like we haven't talked much.† Eddie didn't answer right away. â€Å"Quiet with Jill, which is good. We want things to be as boring as possible for her. Things are better with her and Micah too. At first, a lot of his friends wouldn't talk to her after the breakup. But he's gotten over her enough that they can just be friends . . . so, the others have decided they can too.† â€Å"That's a relief.† When we'd first come to Amberwood, Jill had had trouble fitting in. Dating Micah had opened up a lot of social circles for her, and I'd worried about what would happen after they split up. Things had worsened when I'd forbidden her from modeling for a local and very assertive fashion designer, Lia DiStefano, who risked exposing Jill. Jill had felt like she'd lost everything, so I was glad to see things were coming together for her again. â€Å"Jill's easy to like,† I added. â€Å"I bet most of them were happy to stay friends with her.† â€Å"Yeah.† It was all he said, but there was a lot of emotion in that one word. I glanced over and saw a dreamy look on his face. So. Micah might be over Jill, but Eddie wasn't. I wondered if he even knew it. â€Å"How's Angeline?† The dreaminess became a frown. â€Å"Confusing.† I laughed. â€Å"That's pretty accurate.† â€Å"She goes from one extreme to another. When we first started going out, she, uh, couldn't stay away from me.† I didn't entirely know what that entailed, and I really didn't want to think about it. â€Å"Now I can hardly get five minutes alone with her. She's started going to basketball games for some reason. I think she's just kind of dumbstruck at a game that's got so many rules, compared to whatever insanity the Keepers do for fun. And she's really into fixing that math grade too. I guess that's a good thing.† He didn't sound too sure. I, however, was thrilled. â€Å"I think the idea of getting kicked out really scared her. Despite all the tough adjustments she's had here, she doesn't want to go back home.† When Rose had been on the run, I'd hidden Dimitri and her with the Keepers. That was where we'd first met Angeline, and even back then, she'd begged Rose to take her away from that rural world. â€Å"Give her time. This'll settle down, and her, uh, enthusiasm will come back.† We reached the address in San Bernardino, a hardware shop that seemed like a strange location for a secret meeting. I pulled into the parking lot and texted Marcus that we were here. No response came. â€Å"That's weird,† I said. â€Å"I hope he didn't change his mind.† Eddie was over his girl troubles and had that sharp guardian look in his eyes again. â€Å"I bet we're being watched. If they're as paranoid as you say, this probably isn't the place we're meeting. They've sent you here and are looking for signs to see if you were followed.† I turned to him in amazement. â€Å"I never would've thought of that.† â€Å"That's why you've got me along,† he said with a smile. Sure enough. Ten minutes later, Marcus texted with another address. We must have passed the test. This new location was in another loud, busy place: a family-friendly restaurant with actors walking around in giant animal costumes. It was, if possible, more absurd than the arcade. â€Å"He picks the weirdest places,† I said. Eddie's eyes were everywhere. â€Å"It's brilliant actually. Too loud to be overheard. One exit in the back, one in the front. And if the Alchemists did show up, I'm guessing they wouldn't create a scene around this many children?† â€Å"I guess.† Marcus met us in the lobby and waved us forward. â€Å"Hey, gorgeous. Come on, we've got a table.† He paused to shake Eddie's hand. â€Å"Nice to meet you. We can always use more for the cause.† I'm not sure what I'd expected of the Merry Men. Maybe a bunch of rough-and-tumble outcasts with battle scars and eye patches, like Wolfe. Instead, what we found were a guy and girl sharing a plate of chicken fingers. They had golden lilies on their cheeks. Marcus directed us to two chairs. â€Å"Sydney, Eddie. This is Amelia and Wade.† We shook hands. â€Å"Sabrina's not with you?† I asked. â€Å"Oh, she's here,† said Marcus, an enigmatic note in his voice. I picked up on the subtext and glanced around. I wasn't the only one who'd brought protection. Sabrina was hidden somewhere in the crowd, watching and waiting. Maybe in an animal costume. I wondered if she'd brought her gun in here. Amelia slid the plate toward us. â€Å"Want some? We've got mozzarella sticks on the way.† I declined. Even with my resolution to eat more, I drew the line at deep fryers. â€Å"Let's talk,† I said. â€Å"You're supposed to tell me about the tattoos and this mysterious task you have for me.† Wade chuckled. â€Å"She gets down to business.† â€Å"That's my girl,† said Marcus. I could almost hear an unspoken That's why we need her for the cause. He waited for our waitress, who was dressed like a cat, to bring the mozzarella sticks and take our drink orders. At least, I think it was a waitress. Gender was a little hard to determine under the mask. â€Å"The tattoo process is simple,† Marcus said, once our privacy was back. â€Å"I told you that the Alchemists are able to put Moroi compulsion in it, right? To limit communication . . . and other things, if needed.† I still didn't know if I bought the idea of mind control in the tattoos, but I let him go on. â€Å"When Moroi help make the blood ink, the earth users put in the compulsion that prevents you from discussing vampires. That earth magic is in harmony with the other three physical elements: air, water, and fire. That harmony gives the tattoo its power. Now, if you can get a hold of charmed ink and have a Moroi undo the earth magic in it, that'll shatter the bond with the other elements and kill any compulsion locked in. Inject that ‘broken' ink into your tattoo, and it breaks the harmony of your elements as well – which in turn breaks any suggestions the Alchemists put in.† Eddie and I stared. â€Å"That's ‘all' I have to do?† I asked in disbelief. â€Å"It's easier than you might think,† said Amelia. â€Å"The hard part is . . . well, Marcus added another part to the process. Not technically necessary . . . but helpful.† We'd been here ten minutes, and I was already getting a headache. â€Å"You decided to do some improvisation?† The laughter that elicited from Marcus was just as infectious as before . . . except, once again, the scene didn't really warrant laughing. He paused, like he was waiting for us to join in, and continued when we didn't. â€Å"That's one way of looking at it. But she's right – it's helpful. Before I'll let anyone do it, they have to perform a task. Some task that involves directly going against the Alchemists.† Eddie couldn't hold back anymore. â€Å"What, like an initiation ritual?† â€Å"More than that,† said Marcus. â€Å"I have a theory that doing something like that, something that challenges all the training you've had, will weaken the compulsion a little. Usually it's something that involves infiltration and helps our cause. That weakening makes it easier for the other ink to take effect. It's also a good test. Deactivating the tattoo doesn't mean you're ready to walk away. It doesn't undo years of mental conditioning. I try to find people who think they're ready to rebel, but sometimes, when they're faced with actually taking action, they crack. Better to know sooner rather than later, before we interfere with the tattoo.† I turned toward Amelia and Wade. â€Å"And you've both done this? You did some dare, and then your tattoos were deactivated?† They nodded in unison. â€Å"We just have to seal it with indigo now.† Seeing my confusion, Wade explained, â€Å"Even after breaking the elements in the tattoo, it can still be repaired. Someone could forcibly re-ink and compel you. Tattooing over it with indigo ink makes sure you can never be controlled again.† â€Å"And here I thought yours was just a style choice,† I said to Marcus. He absentmindedly traced the crescent pattern. â€Å"Oh, the design was. But the ink was mandatory. It's a special concoction that's hard to get a hold of, and I have to go down to a guy in Mexico to get it. I'm taking Amelia and Wade there in a couple weeks to seal theirs. You could come too.† I didn't even acknowledge that crazy idea. â€Å"Seems like that blue ink would kind of be a tip-off to the other Alchemists that something's up.† â€Å"Oh, we ran away from the Alchemists,† said Amelia. â€Å"We're not part of them anymore.† Once again, Eddie jumped in. â€Å"But you were just talking about infiltration. Why not keep doing other covert tasks once you've broken the elements? Especially if it frees you? Your tattoos look the same as Sydney's right now. If you really think there's something suspicious going on, then work from the inside and hold off on sealing with the indigo ink.† â€Å"Too risky,† said Marcus. â€Å"You could slip up and say something that the tattoo wouldn't have let you before. Or, if you're not cautious, they might catch you going off to meet with others. Then you've got a date with re-education – where they could repair the tattoo.† â€Å"Seems like it'd be worth the risk for more information,† I said. â€Å"If you're careful enough.† Marcus shook his head, no longer flippant. â€Å"I've known others who tried that. They thought no one was on to them. They were wrong. We don't make that mistake anymore.† He touched his tattoo again. â€Å"This is the way we do it now. Complete your mission, break the tattoo, leave the Alchemists, and get sealed. Then we work from the outside. Also saves us from getting caught up in all the Alchemist routine and menial tasks.† â€Å"So there are others?† I asked, picking up on what he'd said. â€Å"Of course.† That amusement returned. â€Å"You didn't think it was just the three of us, did you?† I honestly hadn't known. â€Å"So this is what you're offering me. A fairy tale about my tattoo, if I just complete some traitorous mission for you.† â€Å"I'm offering you freedom,† Marcus corrected. â€Å"And the ability to help Moroi and dhampirs in a way that's not part of some larger conspiracy. You can do it on your own terms.† Eddie and I exchanged glances. â€Å"And speaking of conspiracy,† I said. â€Å"I'm guessing this is the part where you tell me about the alleged Alchemist and Warrior connection – the one you need me to prove.† My sarcasm was lost on the threesome because they all grew excited. â€Å"Exactly,† said Marcus. â€Å"Tell her, Wade.† Wade finished off a chicken finger covered in ranch dressing and then leaned toward us. â€Å"Just before I joined Marcus, I was assigned to the St. Louis facility. I worked in operations, handling a lot of visitor access, giving tours . . . not the most interesting work.† I nodded. This, at least, was familiar territory. Being in the Alchemists meant taking on all sorts of roles. Sometimes you destroyed Strigoi bodies. Sometimes you made coffee for visiting officials. It was all part of the greater cause. â€Å"I saw a lot of things. I mean, you can probably guess.† He looked troubled. â€Å"The harsh attitudes. The rigid rules. Moroi visited, you know. I liked them. I was glad we were helping them, even though everyone around me acted as though helping such ‘evil' creatures was a terrible fate that we'd been forced into. I accepted this because, you know, I figured what we're told is true. Anyway, there was one week . . . I swear, it was just nonstop Strigoi attacks all over the country. Just one of those things. The guardians took out most of them, and field Alchemists were pretty busy covering up. Even though most of it was taken care of, I just kept wondering about why we were always dealing with the aftermath when we have so many resources. I mean, I didn't think we should start going after Strigoi, but it just seemed like there should be a way to help the Moroi and guardians be more proactive. So . . . I mentioned it to my supervisor.† Marcus and Amelia wore deadly earnest expressions, and even I was hooked. â€Å"What happened?† I asked softly. Wade's gaze looked off into the past. â€Å"I was chastised pretty bad. Over and over, all my superiors kept telling me how wrong it was for me to even think things like that about the Moroi, let alone talk about them. They didn't send me to re-education, but they suspended me for two weeks, and each day, I had to listen to lectures about what a terrible person I was and how I was on the verge of corruption. By the end, I believed them . . . until I met Marcus. He made me realize I didn't have to be in that life anymore.† â€Å"So you left,† I said, suddenly feeling a little more kindly toward Marcus. â€Å"Yes. But not before completing the mission Marcus gave me. I got a hold of the classified visitor list.† That surprised me. The Alchemists were always hip deep in secrets. While most of our goings-on were recorded diligently, there were some things that our elite leaders didn't want the rest of the society to know about. Again, all for the greater good. The classified list would detail people allowed access – that the higher-ups wanted kept secret. It wasn't something the average Alchemist could see. â€Å"You're young,† I said. â€Å"You wouldn't be allowed access to something like that.† Wade snorted. â€Å"Of course not. That's what made the task so difficult. Marcus doesn't have us do easy assignments. I had to do a lot of dangerous things – things that made me glad to escape afterward. The list showed us the link to the Warriors.† â€Å"Did it say ‘Top Secret Vampire Hunter Meeting'?† asked Eddie. Things like that, aside from his deadly protective skills, were why I liked having him along. Wade flushed at the jibe. â€Å"No. It was all coded, kind of. It didn't list full names, just initials. Even I couldn't get the actual names. But one of the entries? Z. J.† Marcus and his Merry Men all looked at me expectantly, as though that were supposed to mean something to me. I glanced at Eddie again, but he was just as baffled. â€Å"What's that stand for?† I asked. â€Å"Zebulon Jameson,† said Marcus. Once again, there was an expectation. When I didn't answer, Marcus turned disbelieving. â€Å"You were there with the Warriors. Don't you remember him? Master Jameson?† I did, actually. He was one of the Warriors' high officials, an intimidating man with a salt-and-pepper beard who'd worn old-fashioned golden ceremonial robes. â€Å"I never caught his first name,† I said. â€Å"But isn't it kind of a leap to assume that's who Z. J. was? Maybe it was, I don't know, Zachary Johnson.† â€Å"Or Zeke Jones,† supplied Eddie. The cat came by with a refill for Marcus's lemonade, and I soon had proof that it was a woman. â€Å"Thanks, love,† Marcus said, giving her a smile that nearly made her swoon and drop the tray. When he turned back to us, he was all business. â€Å"That's where Sabrina comes in. Not long before Wade got the list, she overheard Master Jameson talking to one of his cronies about an upcoming trip to St. Louis and how he was going to find out about leads on some missing girl. The timing lines up.† â€Å"It's an awfully big coincidence,† I said. Yet even as I spoke, I was reminded of something Sonya Karp always said about the world of Moroi and Alchemists: There are no coincidences. â€Å"What missing girl were they talking about?† asked Eddie carefully. I met his eyes and immediately understood what he wasn't saying. A missing girl that the Warriors were interested in. There was one missing girl that the Moroi were very, very interested in as well. And whom the Alchemists were determined to keep safe. She was the reason I was stationed in Palm Springs in the first place. In fact, I was pretending to be her sister. Jill. I said nothing and focused on Marcus again. He shrugged. â€Å"I don't know, just that finding her would create a lot of problems for the Moroi. The details aren't important yet. First we have to prove the connection.† Those details were immensely important to Eddie and me, but I wasn't sure how much Marcus and friends knew about Jill. I wasn't about to show too much interest. â€Å"And that's what you want me to do?† I asked, recalling the arcade discussion. â€Å"How would you like me to do that? Go visit Master Jameson and ask him?† â€Å"Every visitor is recorded on video if they're going through the secure access point,† said Wade. â€Å"Even the top secret ones. All you have to do is steal a copy of that footage. They store it all in their computers.† These people had a very different idea than me of what â€Å"all you have to do† meant. â€Å"I'm a field Alchemist in Palm Springs,† I reminded them. â€Å"I'm not a computer hacker. I'm not even in St. Louis! How would I walk in and steal something?† Marcus tilted his head to study me, allowing some of that golden hair to slip forward. â€Å"It's more of that resourceful vibe I get off you. Couldn't you find some way to get to St. Louis? Some reason to visit?† â€Å"No! I'd have no . . .† I trailed off, flashing back to the wedding. Ian, with his lovesick eyes, had invited me to visit him in St. Louis. He'd had the audacity to use church services as a way to further his chances with me. Marcus's eyes sparkled. â€Å"You've already thought of something, haven't you? Brilliant, just like I thought.† Amelia looked mildly put out at hearing me complimented. â€Å"It'd be a long shot,† I said. â€Å"That's kind of how we roll,† said Marcus. I still wasn't on board. â€Å"Look, I know someone there, but I'd have to get permission to even go, which wouldn't be easy.† I stared at each of them in turn. â€Å"You know how it is. You were all in the Alchemists. You know we can't just take vacations whenever we want.† Wade and Amelia actually had the grace to look embarrassed, but Marcus was undaunted. â€Å"Can you let this chance pass? Even if you don't want to join us or alter your tattoo, just think about it. You saw the Warriors. You saw what they're capable of. Can you even imagine what could happen if they had access to Alchemist resources?† â€Å"It's all circumstantial,† argued the scientist in me. â€Å"Sydney,† said Eddie. I turned to him and saw something in his eyes I'd never expected to see: pleading. He didn't care about Alchemist conspiracies or Marcus's Merry Men. What he cared about was Jill, and he'd heard something that made him think she was in danger. That was unacceptable in his world. He would do anything in his power to keep her safe, but even he knew stealing information from the Alchemists was out of his league. It was pretty much out of mine too, but he didn't know that. He believed in me, and he was silently begging me to help. Marcus pushed his advantage. â€Å"You have nothing to lose – I mean, if you aren't caught. If you get the footage and we find nothing . . . well, so be it. False alarm. But if we get hard proof that Jameson was there, then I don't have to tell you how big that is. Either way, you should break your tattoo and join us. Besides, after a stunt like this, would you really want to stick around?† He eyed me. â€Å"But that part's up to you. Just help us for now.† Against my better judgment, my mind was starting to figure out how I could pull this off. â€Å"I'd need a lot more information about operations,† I murmured. â€Å"I can get you that,† said Wade promptly. I didn't answer. This was crazy – a crazy idea from a crazy group. But I looked at Marcus's tattoo and the way the others followed him – the way even Sabrina followed him. There was a dedication, an ardent belief that had nothing to do with Marcus's silly flirting. They might really be on to something. â€Å"Sydney,† said Eddie again. And this time: â€Å"Please.† I could feel my resolve weakening. A missing girl, who could cause lots of trouble if found. If they were really talking about Jill, how could I risk anything happening to her? But what if I was caught? Don't get caught, an inner voice said. With a sigh, I looked back up at Wade. â€Å"All right,† I said. â€Å"Give me the scoop.†

Breadfruit Analysis / Reactions

Breadfruit is a short poem written by English poet Philip Larkin. The poem is composed of only two stanzas, each composing of eight lines. The poem is about the failure of men to mature when they dream of unrealistic things, as referred in line14 of the second stanza—the demise of a fantasy of living a life that resembles that of a life in a tropical paradise amidst the reality of life. The title â€Å"Breadfruit† is misleading because the poem is not exactly about the fruit itself. In fact the speaker does not even know what Breadfruits are.â€Å"†¦Whatever they are. † (line 2 and 17). The fruit bears no significance except as an ornament for the native girls. The first line, â€Å"Boys dream of native girls who bring breadfruit. † (line 1) shows readers images of a tropical island paradise where native girls are stereotypically innocent and offer foreigners, in the poem’s case, the boys, a tropical fruit which is breadfruit. As mentioned, the use of breadfruit is insignificant; it may have been just a random tropical fruit that Larkin chose.He could have used coconuts, bananas, or any fruit that is typically found in tropical areas. The third line and fourth lines â€Å"As bribes to teach them how to execute/ Sixteen sexual positions on the sand;† (3-4). This sexual aspiration is of course from the point of view of the day dreaming boys. Although tropical island girls may have been stereotyped (thanks mostly to the movies) as innocent, willing to explore anything types, I don’t think island girls would give an offering as it were, just to satisfy their sexual desires. Specifics again do not matter in this poem.Just as the Breadfruit, at least in my opinion does not bear significance, the number of sexual positions does not really have any symbolic meaning. It could have been just an aesthetic technique of Larkin to relate the number sixteen to the age of the island girls that were willing to offer breadfru it for sex. And again, it is just the product of the boys’ fantasies so the number may be relatively higher to emphasize the unrealistic fantasy. The rest of the lines in the first stanza, lines 5-8, are about the result of the island girls sleeping with the boys.â€Å"This makes them join (the boys) the tennis club,/Jive at the Mecca, use deodorants, and/ On Saturdays squire ex-schoolgirls to the pub/ By private car. † (5-8). The lines suggests that once the island girls have slept with the boys, they would be civilized and let go of their island ways. In a sense, it shows the corruption that sex can possibly do. If the first stanza is all about the dream, then the second stanza is about the realization that these dreams are exactly what they are—dreams. The daydreaming ends, the boys change into men and now they are in churches, probably with their wives, and in offices.â€Å"Such uncorrected visions end in church/ Or registrar:† (9-10). The speaker men tions that these dreams are visions that are â€Å"uncorrected† meaning the speaker too realizes that it is wrong to dream of such things. The rest of the lines, except for the last two which is somewhat a repetition of the first two lines, are all about realities of life in contrast to the fantasies of the first stanza. The lines give examples of negative realities; â€Å"A mortgaged semi†¦, a widowed mum having to scheme with money; illness; age.† These examples show that life has more serious things to attend to other than wandering off in a daydream in an island with innocent, promiscuous girls. The theme of the poem does not have to be thought of that much because the speaker mentions it perfectly at the last lines of the poem. â€Å"Maturity falls, when old men sit and dream/ Of naked native girls who bring breadfruit/ Whatever they are. † (14-16). It is immature for grown men to daydream if they have responsibilities to attend to. Reference Larkin, P . (1961). Breadfruit. Retrieved May 15, 2009. from http://www. philiplarkin. com/pom/pomcurrent. html

Advantages and Disadvantages of Effective Budget Control

Advantages and Disadvantages of Effective Budget Control This paper will look at what is required of an effective budgetary control mechanism and try to assess the advantages and disadvantages of using a system imposed from above, or externally, over a decentralized system controlled by lower level management as task level. Using an empirical case study from the international banking sector, it will be shown that too much managerial autonomy can lead to disaster not just for the manager concerned but also for the whole organization. In contrast the role of the World Bank and International Monetary Fund in imposing nation-state loan budgets will be critiqued to highlight the potential flaws of centralizing and dominating budget control management. Effective budgetary control Henderson (2003) notes that regardless of the situation or workplace, in order to be effective it is crucial that budgetary control systems: Account for money received and spent Make sure that the organization’s financial policies are adhered to Ensure that m oney is not wasted Assist managers to run, and develop, services or departments These controls have developed from the need to account for large sums of money but are equally applicable to any budgetary situation. However, from a managerial perspective they have often been criticised for being insensitive and restrictive at the lower levels of management. As the number of stakeholders increases so does the need to be fully accountable and therefore more controls are also needed. This is particularly noticeable in the public sector National Health Service. Here lower level management are extremely subservient to imposed and tight budgeting restrictions from a distantly senior level. This is arguably a result of the need to satisfy a multitude of stakeholder interests and a concern that empowering lower management with the autonomy to control their own budgets would fail to include the number of interested parties from politicians to doctors and patients. With organisations as comple x as the NHS whether public or private sector – It is safer and easier to plan and control from above using imposed budget control methods. Politically imposed budgeting is preferably because senior managers, directors, or institutions who set the budgets are arguably best placed to recognise the wider implications of budgeting decisions but, according to Marginson (1999), financially imposed budget controls make sense too. Financial losses, which can occur for such damaging reasons as incompetence, error, negligence or fraud, are most likely to be minimised, or avoided altogether, by well constructed control systems. Imposed budgets benefit from the experience, acquired knowledge and full backing of senior management. They arguably encourage a sense of confidence in lower level management to do their job whilst reducing the massive levels of stress that come with having to create and manage your own budget. Another advantage of imposed budgeting is that it encourages regular monitoring, reporting, progress reports and ultimately improvements in the budgetary system. This enables problems to be uncovered and dealt with quickly and efficiently. Henderson (2003) states that it is advantageous to review arrangements occasionally. Even if procedures within your work area operate well, you should ensure that the budgetary responsibilities of staff at all levels are clear and understood by everyone. It would be unfortunate if problems arise because people do not know the extent or limit of their responsibilities (p33).

The matrix Essay Example | Topics and Well Written Essays - 1000 words

The matrix - Essay Example The directors of the movie ‘The Matrix’ are the two Wachowski siblings; they are Andy Wachowski and Lana Wachowski. The two brothers were very enthusiastic about the movie even before the making of it. It was a very ambitious project for them. They have portrayed the religious belief and the conception that they possess in well documented manner in the movie. The religious inclination of the siblings came from their mother. Their mother was originally a catholic, so the directors have got some sort of inclination towards the religious beliefs and conceptions. Moreover, their mother was also a Shamanist, i.e. she believed in reaching to an alternate state of mind. She also used to develop an energy that helped her to communicate with the various spirits. Furthermore, she also used to have the power to enter into the benevolent and malevolent spirits of the universe and can highly influence them. These environments of religion and spiritual beliefs have highly influenced s iblings to have a strong inclination towards it. Hence, they were influenced to make the movie. The movie, ‘The Matrix’, has also shown a suffice presence of the religious and spiritual concepts. Moreover, the two siblings had immensely struggled in their early life of childhood. They also believe that they were able to survive in those struggling days only because of the blessings of the God and the holy spirits (Gerrold 1-257). Literally speaking, ‘The Matrix’ is the development of an object that is influenced by the political, cultural and social environment. There are various religions practiced in this world that believe the concept portrayed in the movie, ‘The Matrix’. Moreover, the religious beliefs conveyed in Christianity and Buddhism shows strong similarity in their doctrines to the message that is being portrayed in the movie. Many people in this world believe that the

The Ethical Process in Solving an Ethical Dilemma Assignment - 79

The Ethical Process in Solving an Ethical Dilemma - Assignment Example The other challenging bit is the fact that, the reason was to save the life of someone else. The second ethical step is to know what or why it happened, that is getting to realize that what happened was wrong and trying to get the story straight as to why it happened. This also involves getting relevant evidence that may have caused the car to be broken into. For this matter, the car was taken for the purpose of saving the life of another human being by rushing them to hospital. It can be argued that, if that intent was not carried out, then the life of another individual would be put at risk and it would have been much worse than taking the car in the first place. Supporting document as to why the car was taken would have been the hospital documents such as receipts, hospital card that show that the patient was really taken to the hospital. The third step is to verify whether the ethical issue is a regulatory issue or a process issue. This relates to why it was carried out. For this case, the car was taken because there were no other possible options at the moment that could have been implemented. It was the only car in the vicinity that could have been used. The fourth step would be to review and compare whether the ethical issue has a rule that is tied to it. This can be referred to a variety of resources such as the ASHAs Code of Ethics. For this case, after the car was taken so as to take someone to the hospital. It would have been procedural to look up the ethical dilemma in the Code of Ethics and find a sound action to incorporate so as to make the situation better or both parties, including the owner of the car. The fifth step in reviewing the ethical process is to know who is in charge and has the control in the situation. For example, the car was taken and the individual in charge was the driver. This is the ideal person who will be able to explain what came along and why he/she had to do it and come up with a  sound judgment based on the storyline.

European Treaties Case Study Example | Topics and Well Written Essays - 1500 words

European Treaties - Case Study Example Lisbon retains the present categories of legislative acts (regulations, directives, decisions), rather than using the categories of framework decisions, decisions and conventions in the Constitution5. The Lisbon Treaty also says explicitly, for the first time, that a country has the right to leave the European Union, something that has always been so under international law, but which has not been formally stated in a European Treaty before. In so doing, the Member States of the European Union have created the largest, and indeed the only, voluntary multinational democracy in human history6. Another major change is the procedure for conferring jurisdiction on the European Union courts to rule on patent disputes between private parties would, in the Reform Treaty, remain (as at present) unanimity in the Council and national ratification, whereas the Constitutional Treaty provided for qualified majority voting in the Council and co decision with the European Parliament7. The provisions for an 'emergency brake' on certain criminal law measures (allowing a Member State to block decision-making on criminal procedure or substantive criminal law, where voting will take place by a qualified majority) would be altered to make it explicit that European Union leaders must act by consensus if the issue is referred to them. The provision on social security for migrant workers, which would also be made subject to qualified majority voting and which also contains a similar emergency brake, would be altered to provide that European Union leaders could decide not to take action on a proposal; a declaration would also confirm that the EU leaders must act by consensus if the issue is referred to... Treaty Of Lisbon: Amendments to the treaty on European Union, House Of Commons Library, 24th January 2008, retrieved on 12th January 2009. Hilary White, Ireland to Hold Second Lisbon Treaty Referendum: Prime Minister Confirms, Lifesitenews.com, 22nd December 2008, retrieved on 13th January 2009. http://www.lifesitenews.com/ldn/2008/dec/08122202.html

Professional Ethics for Computer Science Essay Example | Topics and Well Written Essays - 500 words

Professional Ethics for Computer Science - Essay Example Man can live a morally upright living by following these virtues. Duty ethics focus more on man’s â€Å"obligation† and â€Å"duty† to follow what one might think is right, in spite of the consequences that might happen after. A mother may choose to live abroad to provide financial support to her family even if it means sacrificing the love that she should give to her children and other loved ones. A couple may choose to keep their marriage despite the presence of infidelity for the other half. And lastly, the consequentialist ethics deals the opposite of the duty ethics (also called non-consequentialist). In this ethics, a conduct is right if the consequences favor the greater good man. Good world leaders base their decisions on â€Å"who will benefit more† than to â€Å"please all people†. Based from the three ethical strategies, my decisions are mainly based on the consequentialist ethics, or better yet, for the better good of mankind. Although I am not deeply rooted with any religion, cult, or sect, my ethical perspective is based upon my experiences in life. When I was young, I learned the value of telling a white lie, if it means saving my friend from harm. My family has brought me up freely, allowing me to learn from my mistakes and making better decisions in the end. Growing up, I also learned that I can never please all the people around me. My family also taught me the value of decision-making, of weighing things first before acting upon any situation. Having lived in Hong Kong, I’ve seen a lot of people who became successful because they value what is best for the majority, even if it means sacrificing the minority. Enemies will always be there, but true friends, no matter how few or how far they may be, are the ones who keep me my feet on the ground. Having taken up a major related to computers, I feel the need for every individual who use the World Wide Web, and other computer related

Impact of engineering on natural and social environment Essay

Impact of engineering on natural and social environment - Essay Example This paper discusses some of these issues and focuses on the implications for natural and social environment. Technological growth has given rise to huge cities and many people from villages are moving towards cities looking for new opportunities. In earlier day’s people in the villages were comparatively more self-sufficient than when they reached the cities. For instance, farmers grew the necessary food for their family and the remaining was sold. Today, the agricultural technologies have entered the fields and have made this an expensive affair. Farmers are forced to buy seeds especially the genetically modified seeds [1], pesticides, synthetic fertilizers and machines. Besides, the land, water and atmosphere are contaminated with the over-use of chemical pesticides. In other words, these technological revolutions in the field of agriculture have made it an economical burden for the farmers and are becoming more and more unsustainable. The technological development has incr eased the gap between the rich and the poor. The benefit of technology is only for the rich people in the society [1]. Genetic engineering is another field that has resulted in serious changes in the natural environment. Genetic modification of plants and animals has raised several ethical questions. For instance, the use of transgenic flora for the preparation of vaccines is a recent research.

Income Statement Case Study Example | Topics and Well Written Essays - 1000 words

Income Statement - Case Study Example ' Repairs to flat 420 Repairs to shop floor 575 Cash register repairs 125 Re-painting of exterior of property 2,240 Replacement weighing scales 75 Sundry allowable items 2,100 Total 5,535 9. Sundry expenses ' Tea, coffee and milk for staff 78 Telephone, postage and stationery 284 Calendars for customers @ %2.80 each 560 Window cleaning 500 Cleaning expenses 600 Donation to local Playgroup 250 Sundry small expenses 130 Total 2,402 10. Depreciation Depreciation is calculated on a straight-line basis over 4 years for motor vehicles and equipment. Additional information: 1. Capital allowances The written down values for capital allowance purposes at 6 April 2008 were as follows: ' Motor car (Vauxhall Astra) Private use agreed as 25% 10,500 General Pool 7,200 2. Additions and disposals - fixed assets ' Addition 21 May 2008 Computer equipment 3,200 Disposal 1 July 2008 Computer equipment proceeds (original cost '2,100) 300 3. Goods for own use Ted estimates that fruit and vegetables with a retail price of '10 (cost price '3.50), are taken for the family's use each week. No provision has been made in the accounts. Task 1 Prepare a trading profit computation for Ted's business for the year ended 5 April 2009. Task 2 Net property rental income from the flat has been agreed with HMRC as '4,800 for 2008/2009. Lora received dividends of '2700 for the year 2008/2009 Prepare income tax computations for Ted and Lora, showing Income Tax liabilities and Income Tax payable. Task 3 Ted and Lora are not expecting to pay income tax this year as the Income Statement shows a loss. Write a letter to Ted explaining why you have disallowed each of the Income Statement items in the trading profit computation for income tax purposes, the amount of Income... Write a letter to Ted explaining why you have disallowed each of the Income Statement items in the trading profit computation for income tax purposes, the amount of Income tax payable and the dates due, making any reasonable assumptions you wish. Assuming that Ted goes ahead with his plans to expand the business to include a juice and smoothie bar, prepare a trading profit computation for the new business, for a full year of trading based on the projected results for the year to 5 April 2009 given above, (use 2008/9 tax rates and allowances).

Adobe Frames Interface Essay Example | Topics and Well Written Essays - 3250 words

Adobe Frames Interface - Essay Example Executable files that can be played from a compact disc can also be created using Flash without the need for any additional software.Flash has the capability of capturing user input through the keyboard, mouse, camera or even the microphone.In order to use flash, one does not need to know any programming language even though flash itself contains a scripting language called ActionScript which is object-oriented and offers support for automation through JFL (JavaScript Flash Language). Overview of Action script ActionScript is an object-oriented scripting language which looks much more like JavaScript that is used by Flash to control objects within its movies. It’s based on ECMA-262 specification just like JavaScript. ActionScript enables interactive design in Flash by allowing execution of different actions within a movie (Waldron, 2006). It was initially referred to just as ‘actions’ and was introduced in Flash Player 4. It enabled simple interactivity in Flash a nd it was not as such a complicated language since its semantics and syntax was not anywhere close to ECMAScript. ECMAScript-based syntax was although later applied and thus ActionScript 1.0 was born and introduced in Flash Player 5. ActionScript evolved and its semantics tweaked with the release of Flash Player 6 and 7. In 2003, ActionScript 2.0 was introduced in Flex 1.0 and Flash MX 2004 but it could still work in Flash Player 6 and 7 since it was using an object model similar to that of ActionScript 1.0 (Waldron, 2006). In Flash Player 9, ActionScript 3.0 was introduced as result of a new ActionScript Virtual Machine (AVM2) which is now the main virtual machine for execution of ActionScript code although support for AVM1 is still provided in order to accommodate earlier versions of ActionScript. ActionScript 2.0 and ActionScript 3.0 ActionScript 2.0 was introduced in Flash MX 2004. Although it still utilized the same object model as ActionScript 1.0, it is well equipped for comp lex and larger applications. It adds some few new runtime capability and functionality by improving object-oriented programming in Flash through the introduction of syntax and semantics that is object-oriented. ActionScript 1.0 lacked an official vocabulary for the creation of objects and classes even though it was considered to be object-oriented. In ActionScript 1.0, prototypical objects were used as classes since there was no provision of class keyword for class creation and extend keyword for establishing inheritance which ActionScript 2.0 now provides thus making the language more familiar to those programmers with OOP backgrounds. ActionScript 2.0 has also made it possible for the creation of Java-like interfaces via the use of the interface statement. ActionScript 1.0 did not offer support for user interfaces. In ActionScript 1.0, the file extension for class files was .as which could be defined in in-line code or external files. ActionScript 2.0 now introduces a .class exten sion for class files and requires them to be defined in external class files. This enables editing class files in Flash MX professional 2004 editor or in any other external editor.

Army Profession of Arms Essay Example for Free

Army Profession of Arms Essay The Profession of Arms Campaign is mandated by John M. McHugh, secretary of the Army, and Gen. Martin E. Dempsey, Army chief of staff, to assess the state of the Army and take a critical look at how the past decade of war has impacted the military and civilian workforce. â€Å"The overall objective of the campaign is for Soldiers and leaders to refine their understanding of what it means to be professionals expert members of the Profession of Arms after over nine years of war and to recommit to a culture of service and the responsibilities and behaviors of our profession as articulated in the Army ethic,† Dempsey said. Another Army leader talked about what the campaign means for all those serving in the Army, whether Soldier or civilian, and how it is designed to help transition from the past decade of continuous conflict into a still-uncertain future. â€Å"The Army has decided to introduce the campaign for the Profession of Arms to develop leaders of character and competence required to meet the dynamic challenges of the 21st century,† said Lt. Gen. Robert L. Caslen, U.S. Army Combined Arms Center and Fort Leavenworth, Kan., commanding general. â€Å"This campaign is designed to define and reinvigorate what it means to be a professional in the Profession of Arms. As we embark on this mission, we must reflect on the values and traits that define and distinguish us as a unique profession.† Lt. Gen. Richard P. Formica, U.S. Army Space and Missile Defense Command/Army Forces Strategic Command commanding general, has initiated a command-wide review of what it means to be in the Profession of Arms. This review is part of a broader Army wide effort and leaders across the command are getting involved in this open collaborative process to solicit and capture feedback from its Soldiers and civilians. This campaign will also be a teaching opportunity to help better understand what it means to be in this profession and what it means to be in public service that distinguishes a profession from a career. For the workforce at USASMDC/ARSTRAT, the Profession of Arms Campaign is a chance to give input to the Army on how the past decade has influenced, both good and bad, those serving their nation in wartime. â€Å"For the Army as a whole, this is a chance to assess a lot of what impact the last 10 years of being at war has had on our workforce. It is a chance to take note of what we need to do right now, what we need to do in the future and what direction we need to go in, and I think this could have a great effect on SMDC as a whole,† said Lisa Ratley, Concepts Division, Future Warfare Center-Battle Lab. â€Å"We will conduct some roundtable groups and town hall-type meetings with civilians, officers and noncommissioned officers that will take input from everyone. â€Å"This is a great opportunity for SMDC to gather input and have something to say to the Army as a whole,† she added. In the Profession of Arms Campaign, there are five ‘cohorts’ that the Army is looking at. They are officers, noncommissioned officers, warrant officers, junior enlisted Soldiers and civilians. The campaign focuses on three questions: What does it mean for the Army to be a Profession of Arms? What does it mean to be a professional Soldier? After nine years of war, how are we, as individual professionals and as a profession, meeting these aspirations? â€Å"The Army chief of staff and secretary of the Army are concerned about what effect the last 10 years of war is having on the Army,† said Donald Long, FWC-BL. â€Å"They want to assess the impact of it and to keep ahead of what has actually changed, and how do we implement fixes to any problems or issues that may come up so we can continue to be a professional Army. â€Å"The Profession of Arms Campaign was officially going to end in December but the commanding general of SMDC wants to extend it to include the next 18 to 24 months of professional development for the civilians, Soldiers and officers in the command to provide professional development on what it means to be a professional in this Profession of Arms,† Long added. The Army has also sent out 20,000 surveys to civilians across the Army to get an input from the workforce. â€Å"To me, working for the Army is not just a job, it is an understanding that we are here to serve the American people,† said Ginny Partan, FWC-BL. â€Å"I think the Profession of Arms Campaign is going to help us bridge the gap between 10 years at war and where we need to head in the future. It is going to help us take a hard look at ourselves, across the spectrum from Soldiers to civilians, to see what we are doing right and where we can improve so that we are better in the future.†

Research-based Reading Program Essay Example for Free

Research-based Reading Program Essay The Texas Reading Initiative has outlined a fairly comprehensive statement on the value of reading and the significance of infusing the habit of literacy among the young. Besides teaching/conducting a reading program per se, the quality, depth and integrity of such teaching methodology is equally important. This is the main reason why most reading advocates have bannered the discourse of a â€Å"research based† reading program rather than the traditional teaching methodology for teaching children how to read. It works on the emerging assumption that teaching the young is delicate enough for the reading teacher to adapt a research-based method. The paper on Components of a Research-based Reading Program, part of the Red Book Series by the Texas Education Agency, outlines the fundamental attributes of the recent development of teaching reading among the young. It is composed of a deeper understanding of the recesses of a child’s mind, its formation, development and predictable growth (Hilgard, 2001). Generally, the essential attributes of these Twelve Essential Components comprise an advanced understanding of adult-child training and communication: the Teacher-Trainer, the channel and the recipient (the child). These maybe the basic attributes of ordinary communication but an analysis of the paper can reveal that the communication framework is actually the basis of this research-based program, not to mention that the concept of code interpretation and language are involved and mentioned in that paper. The two ends of this communication curve, the Teacher-trainer and the child are the live working elements of this reading program, which makes the simplest components. What is generally interesting in these Twelve Components is the channel element and how the child decodes the communication. The paper frequently discusses the concept of language and how the child perceives instruction from the teacher, which is its whole point. This is the brunt/meat of the teaching methodology, where the paper discusses â€Å"opportunities† and â€Å"strategies† to aid child development. Such things are stated on the paper as to how to exploit the nature of the language channel, where educators strategically use the oral component to understand the written language-the act of reading. According to the authors, by the oral way, the child is directed into opportunities for appreciating sounds, its differences and â€Å"referents†, a concept used by linguists. They say that children may read aloud and â€Å"understand their building blocks† (www. tea. com), which we assume as auditory building blocks. This may imply that to reinforce one’s reading, one has to learn how to speak it first, using the auditory logic of the language’s construction, thus utilizing the nature of the child’s brain to absorb these â€Å"building blocks† into communicative memory (www. childdevelopmentinfo. com). And of course, there is the written format to contend with. This is where the recipient can visually decode using some of the strategies. Decoding in this context means visually playing with the language construction (â€Å"wordplay† as the paper says) through â€Å"blending† and what they call â€Å"word families† and writing patterns. On a lighter note, there is nothing new about the research-based reading program offered by the Texas Reading Initiative. The allegedly â€Å"new† methodology works much like teaching a foreign language to students in the collegiate level, but in the child’s case, localized and specialized for a kindergarten or grade-schooler. The same opportunities and teaching strategies have existed in basic foreign language class in university, and child psychologists seem to find it effective if made easier for children. Reference: Child Development Institute. Reading Improvement. Retrieved January 27, 2008, from http://www. childdevelopmentinfo. com/store/reading-improvement. htm. Hilgard, E. R. (2001). Introduction to Psychology. New York : Harcourt Brace Jovanovich.

Functionalism, Emile Durkheim 1858-1917

Functionalism, Emile Durkheim 1858-1917 Emile Durkheim is a founding father of Structural-Consensus Theory known as Functionalism. This theory looks as society as a whole, known in sociology as a Macro theory due to not looking at individuals or individual problems but at society as a group or sub cultures. Durkheim would argue that society was characterised by an existence of order, control and constraint of individuals,à ¯Ã†â€™Ã… ¸need to reference with the individual being viewed as less important than the entire group as a whole. It is a Logical and Systematic analysis: It treats us all as being the same and offers no explanation for differences. It explains how society has maintained its existence over time and it tries to influence the children of tomorrow by forcing past beliefs and decisions on them. Durkheim believes socialisation is important to keep society functioning well and that we should pass our rules, norms and values through generations and change nothing to maintain social stability. Durkheim theorises that we all depend on each other and our institutions need each other in order to survive, this is known as Interdependence. Durkheim explains this by his Organic Analogy, for example like the human body if the heart stops working it has a knock on effect onto the lungs, brain and the rest of the organs. This theory can be observed within the recent happenings of the global financial crisis which caused the threat and total collapse of the worlds largest financial institutions; so when the major banks actually did collapse it had a negative effect on the International Monetary Fund (IMF) and damaged employment, education, housing, borrowing and private business around the world. Functionalist theory has weaknesses as it assumes everyone has the same choices and decisions to make in life when in actual fact rich people have more options than poor people: if we consider different nations we observe that poor people in Africa can only afford to eat one bowl of porridge a day whereas rich people in America can eat five times a day whatever they want, also some countries only offer boys education when in other countries education is compulsory for both males and females. It states that we have no free will and that our paths in life are set out for us by our genealogy, meaning the traits and genetics we inherit from our ancestors. Another negative of this theory is it does not explain conflict in our society and does not accept that we are all different and states when people disagree with the consensus they are classed as being dysfunctional, this is unfair to those people as they could form a sub group within our society yet are unable to have a voice or share their opinion for example a functionalist would argue that Gay relationships dont fit in with the nuclear family ideal as a functionalist society these people and their beliefs are excluded and their differences ignored. Marxism Karl Marx (1818-1883) Marxism theory is known in sociology as a Structural Conflict theory like the functionalist theory it looks at society as a whole and the structure of society such as the institutions that keep society stable. However the Marxist theory focuses on the different conflicts that happen within society mainly between the classes. As Marx explains, the predominant class conflict within society occurs between the proletariat (lower class) and the bourgeoisies (upper class). Marx argues that this is due to the bourgeoisie being the owners of production; they therefore own the means to create work by owning the tools, material, trade and stability for their workers. This creates requirement of the bourgeoisie for the proletariat as they require the trade, work and wages in order to feed their families. However the tension is created due to the proletariat being low paid with usually bad standards of work environment and long hours of work. The workers were made to work hard and meet targets every day in order to turn a profit for the owners of production knowing that if their work wasnt up to scratch or they disobeyed the rules they could lose their jobs, the bourgeoisie knew they could replace a worker quiet easily so had the power to make these decisions without thought for the workers. This relationship as Marx describes is reliant on each other and is apparent within all aspects of the economy even today in our present society. Due to such high unempl oyment and an economy in recession, wages and salaries have been frozen for a few years now and not rising with inflation causing more tension between the lower class and upper classes of society and government. Marx explains that this relationship was/is oppressive to the working class individuals due to the low wages, the working classes are restricted in their social mobility as well as their ability to move up through the academic or employment ladder. This is almost certainly relevant in todays society for example mortgages are only available to a small margin of those able to pay large deposits to secure loans and in England educational attainment comes at a high price. Marxist sociologists believe that the education system has been designed and constructed as a training ground for the children of the proletariat. It is dominated by the ruling class to socialize them to accept that individual competition and inevitable inequality is the only system that works. For Marxists this is a powerful form of social control that will legitimise the capitalists economic forms of production and the legitimate political leadership of a capitalist ruling class (hegemony) with this Marxists do not be lieve that the education system provides equal opportunities for the children, even though it comes across as fair and equal, children are often split into groups based on merit and ability. Marxist sociologists would refer to the learning of rules, norms, routines and regulations as the hidden curriculum, Marxists see this as a way of reinforcing the class system to ensure, that pupils learn the skills more suited to their class background. Marx fully believed that in order for this relationship to change that the masses had to come together to overthrow the bourgeoisie from power and take control to make it a fairer society (socialism). Karl Marx and Emile Durkheim Within sociology, Karl Marx and Emile Durkheim have played very influential parts when it comes to looking at society and its structure. They both adopted a structural position from which they saw society as a system made up of similar parts and they believe that culture is as crucial to identity as socialisation. Both believed the social structure controlled the individual through socialisation of values, Durkheim thought positive of this situation, whereas Marx felt this was negative. Karl Marx believed that religious values and beliefs are the basis for the values and beliefs within society. Marx believed that order was achieved through unequal power relations between the bourgeoisie and the proletariat in which the bourgeoisie control the environment and the conditions (economic determinism) that the proletariat are consigned to earn in order to live. This is referring to a capitalist society, where the working class individuals work to a set of rules and guidelines in return for a wage, however turning a higher profit for the owner than what they earn. Marx argues that these roles between the classes are oppressive, exploited, alienated and constrained by the ruling class and believes that revolutionary change would only be possible and take place when the working classes are fully aware of these conditions in which they live, he also believes that the bourgeoisie are the controllers of culture since the economic forces determine everything else and use the sup er structure of society for their own purpose including religion, education and rules. Marx refers to this as a movement from a class in itself to a class for its self, however, before the working class can become a class for itself they need the development of a class identity, the realities and the problems of society are largely hidden from them this Marx states is an illusionary world in which they live and is referred to as a state of false class consciousness in society. This is the aim of Marxist sociology; to exploit and show society for what it really is, by doing so would be to create true class consciousness. For Emile Durkheim, who believed that individual identity was a problem or an issue for society as a whole and if restricted, harmony and social order could continue.

Some Lead, Some Follow, Others Change the World Essay -- Civil Rights

When being asked which Civil Rights activist of the movement was most effective, the answer is quite obvious. This movement originated due to what is called â€Å"Jim Crow† laws. These laws suggested that everyone is separate but equal. Otherwise became blindingly apparent when African Americans were subdued by whites in various ways. For example, the justice system always considered the case of white man over a black one. Also, an African American facility was certainly not comparable to the superior quality of White’s. Soon, organizations began to form in attempts to stop this unjust treatment. One man in particular stands out the most throughout this movement of change: Dr. Martin Luther King Jr. Martin Luther King Jr.’s form of protesting was the more effective than activist Malcolm X and was the reason for the majority of success during the Civil Rights movement. This is because Malcolm X’s cause would only slow progress during the movement, Martin Lu ther King Jr. had more authority, and he understood that peaceful protesting is the very genesis of redefining a nation. Malcolm X’s cause did not support any advancement in the Civil Rights movement. If anything, his efforts deterred any progress by encouraging separation. Malcolm X looked up to the Black Muslim leader Elijah Muhammad. Muhammad’s campaign was based around whites being â€Å"descended from the devil† and â€Å"being born to harm blacks†. Malcolm soon adopted and idolized this ideology that not only reached toward separate nations, but frightened whites. Considering this, the group the Black Panthers in which Malcolm X formed later on created their own schools, businesses and newspapers in order to further segregate themselves from whites. This group was encouraged by the ide... ...t. He built bridges between races, not walls like Malcolm X. Malcolm X’s cause would only dismiss the goals of the Civil Rights movement. Also, Martin Luther King Jr. had more of an impact amongst his public. Lastly, he contributed to the ongoing idea that acting in a peaceful manor will make goals much more attainable. Martin Luther King Jr. had a very positive impact on not only his public, but this nation. He will never be forgotten within history. Works Cited Levy, Peter B. Let Freedom Ring: a Documentary History of the Modern Civil Rights Movement. New York: Praeger, 1992. Glencoe. "Online Student Edition." Glencoe/McGraw-Hill. 2008. Web. . Cruz, Kimberly. "Comparing Martin Luther King, Jr. and Malcolm X." Http://www.polk-fl.net. Web. .

Ronald Reagan, Reagan by Lou Cannon Essay -- essays research papers

Cannon, Lou. Reagan. New York: Putnam, 1982. Lou Cannon has covered Ronald Reagan for thirty-six years, first as a reporter for the San Jose Mercury News, later as the White House correspondent for the Washington Post. He began with covering Reagan's first campaign for governor of California in 1966 and continued until Reagan's recent death in 2004. His other books on Reagan include Ronnie and Jesse: A Political Odyssey, Ronald Reagan: The Presidential Portfolio, President Reagan: The Role of a Lifetime, Governor Reagan: His Rise to Power, and several others. After following and working closely with Reagan, Cannon forms an obvious relationship and opinion of him. Cannon admits that he "like(s) and respect(s) Ronald Reagan while remaining skeptical that his actions will achieve the results he intends," (Cannon, 1981, 15). Cannon writes that he was at first skeptical of Reagan's abilities to perform as president; specifically with foreign policy and his economic theories. However, Cannon argues that Reagan's presidency may mirror his governorship, "he started ineptly but soon evolved into a competent governor who was willing to sacrifice ideology for political achievement," (Cannon, 1981, 15). Because this book was written during Regan's first year as president, Cannon is unable to record complete evidence to support his own theory, although he accomplishes this in his following books about President Reagan. Cannon, an obvious conservative supporter of Reagan, includes criticisms and shortcomings of Reagan as well a s praise. Cannon does not let his personal relationship skew his writings and has thus become known as Reagan's definitive biographer. Cannon's mission to provide an in depth biography of the nation's fortieth president and his ability to lead, begins by tracing Reagan's origins, his hopes and dreams, fears, achievements and failures. Cannon provides the reader with insight to Reagan's childhood and adolescent years and attempts to explain the beginnings of Reagan's motivations, optimism and determination. Cannon argues that much of Reagan's optimism, determination and political motivation spur from living through the Depression. Reagan sees the Depression as a national tragedy, not a personal one, and forever becomes enthralled with Presi... ...f Reagan's life including those listed previously. Reagan offers an insight into the former president's life and presidency prior to 1982. It is well written, providing colorful anecdotes which keep the reader's interest. The personal stories give vivid insight into Reagan's childhood, young adult life and early political career. Although intended to support the idea that Reagan was prepared and qualified for the presidency, Reagan is comprised of over four hundred pages describing Reagan as ill-equipped for the job. Cannon's overcompensation for detachment contradicts his argument that," He (Reagan) belonged in the White House. He had every right to dream heroic dreams," (Cannon, 1981, 411). Though the book is well researched and organized its evidence overwhelms its conclusion. Reference: Cannon, Lou. Reagan. New York: Putnam, 1982. Cooke, Allistair, "Reagan." Review of Reagan, by Lou Cannon. New Yorker, March 14, 1983, 148. Wilkie, Curtis, "Reagan," Review of Reagan, by Lou Cannon. New York Times Book Review, October 3, 1982.

The Physics of Hockey Essay examples -- Essays Papers

The Physics of Hockey Physics is everywhere. Consequently, physics is a part of sports and more specifically, hockey. As the scientific discoveries progressed with time, so did the advancements in the sport of hockey, reflecting on how important and influential science truly is. Physics takes part in the ice, the skates, the protective gear, the shots, goaltending, and all other aspects of ice hockey. Skates used to be more like skis. Players glided on the ice rather than actually skated. Artifacts also show the use of animal bones as skate blades as well. Currently, steal blades are used. There is a small arc groove on the blade that provides the friction needed to counteract the slipperiness of the ice (Hachà © 37). The boot of the skate is hard enough to protect the foot from puck impact but also flexible enough â€Å"to allow the calf muscle to push forward and to ease knee bending when the player crouches† (Hachà © 35). An ice rink is approximately 1,600 meters. Therefore, filling a rink 2 cm requires 32 million grams of water. Cooling this water to 0 ° Celsius requires 2.7 billion joules which is a lot of energy. Turning this liquid into a solid requires more energy called the latent heat of fusion which is equivalent to 340 J/g (Hachà © 4). Pressure on the ice reduces the melting point. If pressure is afterward reduced, water will freeze again. This is called regelation. When a player skates across the ice, he or she applies a lot of pressure, leaving a trail of water where the blades were. Because the pressure leaves quickly, the water freezes to ice again (Hachà © 22). Nevertheless, pressure is not the only factor that causes this melting. Friction also takes part because it creates heat. With help... ... make this possible, goalies observe the body language and facial expressions of opponents to know when a shot is coming. That way, they have more time to position their body accordingly (Hachà © 133). There is no questioning that physics is important in the game of hockey. It explains how all the aspects work including skating, shooting, checking, protective gear and goaltending. It also allows for scientific discoveries which continue to improve the sport in multiple ways. Without a doubt, physics is indeed everywhere. Works Cited - Hachà ©, Alain. The Physics of Hockey. Baltimore: John Hopkins University Press, 2002. - "Rule Book." National Hockey League Officials Association. 13 Nov. 2005 . - "Science of Hockey, The." Exploratorium. 13 Nov. 2005 .

Cartesian Compromise

Cartesian Compromise: Bridging Psyche and Soma Fionna Larcom History and Systems of Psychology Cartesian Compromise: Bridging Psyche and Soma Introduction In 1995, Blaine M. Yorgason published the true story of his adopted daughter, Charity. One Tattered Angel captures the Mind/Body Problem, proclaiming the existence of the spirit (mind) and challenging the connection to the body. On August 31, 1988 the Yorgason family was asked whether they would foster a newborn who â€Å"has some health problems. †(Yorgason, 1995, p. 8) Yorgason’s first impression description of Charity is that of a tiny, adorable infant, who was perfect – at least on the outside. The family agreed to take her into their home – following some medical tests ordered by social services. The nature of Charity’s health issue was revealed accidentally by a family friend. When Kathy told her we had a new foster baby, she began waxing eloquent over a tiny baby that had been born at her h ospital a couple of days before. â€Å"She was so cute! † she exclaimed. Even though she didn’t have a brain, she was the most alert baby in the nursery, holding her head up and looking around just like she knew what she was doing. † (Yorgason, 1995, p. 34) Charity had been born without a brain but with an intact brain stem. The autonomic nervous system, used exclusively by newborn babies, is controlled by the brain stem. This was what gave Charity the illusion of normality; an illusion which would shatter in a few short weeks when function control would shift to the two hemispheres of the brain.Philosophical Mind- Body Dualism From the Materialist perspective, a perspective that denies the existence of a psyche, Charity’s physical limitations would suggest no mind, thus no spirit, no personality; Yorgason would disagree. In her seven years of life, Charity defied the medical assertion that she â€Å"has very little potential for development beyond the in fant stage. † (Yorgason, 1995, p. 43).In her own small ways; her music preferences, her joy at taking a bath, and the radiant smile that attracted strangers, Charity echoed Descartes claim that â€Å"I exist† (Descartes, n. d. ). Descartes concluded that his existence â€Å"did not require any place, or depend on any material thing† therefore, his existence (mind and consciousness) existed on a plane outside of his physical body. The Principle of Nonidentity of Discernibles subscribes to the basic principle that â€Å"if two things do not have exactly the same properties, then they are not identical. (Lanhead, 2006, p. 209) While this may seem a reasonable premise, closer analysis finds that adherence to â€Å"this strict definition of identity, [allows that] so-called identical twins are different persons who have some very basic similarities, if nothing else, they differ (or are discernible) because they occupy different portions of space. † (Lanhead, 2 006, p. 209) Psychological Mind-Body Dualism The mind/body problem has evolved and diversified since the time of Descartes.One source of confusion – and ultimately contention between the differing concepts of dualism – is the inability to test nonphysical properties using the scientific principles of the physical world. While Philosophy has the luxury to entertain beliefs not yet supported by science, Psychology is not as flexible. In its quest for scientific validity, the ‘field’ of Psychology is in constant danger of neglecting the unique and unpredictable nature of human behavior.This danger has escalated in recent years as a result of advances in neuroscience and brain functionality but also from the blending of psychiatry and analytical psychology, i. e. psychoanalysis. W. W. Meissner addresses this blending in his 2007 article, Mind, Brain, and Self in Psychoanalysis, adding the psychological perspective to J. B Martin’s The Integration of Neu rology, Psychiatry, and Neuroscience in the 21st Century. Martin comments: â€Å"A conjoined effort of neurologists and psychiatrists s necessary to understand how a disease of the brain results in an illness of the mind. Clinical attempts to categorize diseases as ‘organic’ or ‘functional’ become somewhat arbitrary† (p. 698) analysts can take this to imply that psychoanalytic efforts to envision pathogenic processes as exclusively mental and not simultaneously neurobiological are not only arbitrary but also increasingly obsolete, and this is not merely in areas of research and theory, but in the clinical work with patients as well. Meissner, 2007) Meissner and Martin may believe it arbitrary to source a diagnosis from the scientific perspective, however a clear understanding of whether an issue is based in the body or the mind is invaluable when it comes to treatment, thus the enduring question of dualism. Isomorphism The Corsini Encyclopedia of Psy chology and Behavioral Science asserts that â€Å"there is [a] general agreement that having a body is at least a part of the nature of being human. It is the mind (psyche, soul) – the question of whether such an entity exists, and how to define it – that is the crux of the mind/body problem. (Reuder, 2001, p. 961) The Berlin School of Gestalt Psychology chose not to define the mind, but rather ascertain the physical properties associated with actual somatic experiences compared with the cognitive (thought) experience, for example, the perception of being in motion while not actually in motion. What they found was that the form and structure of the biophysical and electrochemical processes of the brain were identical; the ‘brain’ in the physical sense could not tell the difference. Nonphysical LawThe Mind/Body Problem is puzzling, granted, however from the psychological point view – the non-therapeutic point of view, there is no difference between the mind and the body. The body will react whether the stimulus originates in the physical or nonphysical realm. The challenge comes in the form of true objectivity. It is easy to dismiss that which cannot be explained, it is also easy to believe that physical law is somehow superior or has more validity to its mysterious nonphysical counterpart. For Blaine M. Yorgason, a tattered angel opened his ‘mind’.References Reuder, M. E. (2001). The Mind-Body Problem. In Craighead, W. E. & Nemeroff, C. B. (Eds. ). The Cosini Encyclopedia of Psychology and Behavioral Science (3rd Ed). New York: John Wiley & Sons. Lanhead, W. F. (2006). The Philosophical Journey: An Interactive Approach (3rd Ed). New York: McGraw-Hill Meissner, W. W. (2007). Mind, Brain, and Self in Psychoanalysis: Therapeutic Implications of the Mind-Body Relation. Psychoanalytic Psychology, 2007, Vol. 24, No. 2, 333-354. Yorgason, B. M. (1995) One Tattered Angel. Utah: Gentle Breeze Publications.

Accounting Information Systems Research Paper Essay

Abstr goThe Sarbanes-Oxley manage of 2002 (SOX) was enacted into fairness in 2002 in the c solely down of stomach monetary inform s messdals involving vainglorious in humans held companies. SOX instituted newfangled strict monetary dominions with the blueprint of astir(p) account avowal practices and protecting investors from integrated misconduct. SOX requires integrated executives to vouch for the verity of pecuniary statements, and to institute and monitor impelling inbred catchs oer fiscal storying. The cost of run doneing an effectual ingrained laterality mental synthesis ar onerous, and SOX inflicts opportunity costs upon an opening move as executives have become more(prenominal) assay adverse due to fears of inculpation.The oert attach to explanation Oversight mesa (PCAOB) was created by SOX to administrate the account statement process and consecrate independence exigencys for attenders and analyseing committees. The PCAOB propos ed regulations must(prenominal) be sanctioned by the SEC before they atomic number 18 enacted. Since the passage of SOX, the IT de spokespersonment has become diminutive in designing and experienceing the internecine take ins in keep companionship news report selective instruction realizements. The tuition Technology Governance work (ITGI) created a mannikin called discover Objectives for study and link up Technology (COBIT) to grant guidance for companies to implement and monitor IT ecesis. report Information Systems look into PaperThe Sarbanes-Oxley Act of 2002 changed the landscape of corporate pecuniary inform and auditing. In the wake of corporate inform scandals, Congress unconquerable the write up profession was unable to self-regulate, and The Sarbanes-Oxley Act of 2002 was signed into police. The legal philosophy addresses corporate rapacity and dis fairishy by requiring companies to implement elongated inbred correspond procedures to deter wile and hold corporate executives accountable. The Public party Accounting Oversight Board is the enforcement build of the legislation, and is under the imprimatur of the SEC to oversee history and auditing processes. Public companies ar necessitateintegrate inbred have gots in their account development clays to en sure as shooting data harshness and security. The Sarbanes-Oxley Act of 2002In the aftermath of several(prenominal) corporate monetary reportage scandals involving large publically held companies such as Enron, WorldCom, and Tyco, the fall in States Congress passed the Sarbanes-Oxley Act of 2002 and enacted it into law on July 30, 2002. The Sarbanes-Oxley Act (SOX) takes its name from its two autochthonic congressional sponsors, Representative Michael Oxley (R-OH) and Senator Paul Sarbanes (D-MD) (Hoffman, 2005, p. 3). SOX instituted new strict fiscal regulations with the intent of improving report practices and protecting investors from corporate miscond uct. The law is intended to protect stakeholders from corporate greed, fraud, and come in monetary reporting. SOX legislation tackles several meaning(a) concerns including corporate responsibility, intimate molds, attendee independence, financial disclosures, criminal and fraud liability, conflicts of interest, and corporate revenue returns (Moffett and Grant, 2011, p. 3).Under the law, independent listeners and corporate officers of publicly traded companies must af mansion twain the accuracy of the financial statements and their supporting processes and data (Hoffman, 2005, p. 3). The law requires corporate officers to vouch for the durability of the follows intimate controls and to be honest and transp atomic number 18nt in financial reporting. SOX is create under eleven titles, with the studyity of the consent principles written under sections 302, 401, 404, and 409 (A Guide to the Sarbanes-Oxley Act, 2006). prick 302 requires companionship officers to certi fy the truthfulness and completeness of quarterly and annual reports. Additionally, the signing officers ar liable for establishing and maintaining the ingrained controls, and must have evaluated the say-so of the controls within 90 days front to certifying the financial statements (Hoffman, 2005, p. 4). office 401 of SOX requires corporations to issue financial statements that argon complete and accurate and admit all stuff off-balance sheet obligations or liabilities (A Guide to the Sarbanes-Oxley Act, 2006).This regulation was instituted to prevent public corporations from hiding liabilities from investors, and thus artificially inflating acquit prices. Section 404 requires public companies to establish essential controls and report annually on their effectiveness over financialreporting. The CFO and chief executive officer atomic number 18 held personally responsible for the indwelling controls via the requirement to sign a statement certifying the sufficiency of the intragroup control system (Moffett and Grant, 2011, p. 3). Additionally, the societys independent listener must issue an attestation regarding forethoughts assessment of the national structure as part of the comp whatsoevers annual report (Bloch, 2003, p. 68). Material changes to a companys financial specificise or operations must be disclosed to the public in a timely manner under the provision of Section 409. Rapid disclosure applies to all types of company info i.e. product recalls, power changes, or loss of a major customer (Hoffman, 2005, p. 4). congenital ControlsEffective internal controls protect a companys assets, maintain compliance, improve operations, prevent fraud, and set ahead accuracy in financial reporting. In 1992 the Committee of Sponsoring Organizations of the Treadway charge (COSO) designed an internal control manikin of five components the control environment, risk assessment, control activities, knowledge and communication, and supervise (Moffett et al, 2011, p. 3). Companies use this framework to implement internal control systems tailored to their own needs. No internal control system is infallible, however, effective controls provide mediocre assurance company assets argon protected and financial reporting is accurate.Section 404 compliance. Section 404 mandates that Securities and Exchange Commission (SEC) registered companies implement and maintain adequate internal control procedures for financial reporting, and besides appropriately assess and report on the internal controls effectiveness (Conway, 2003, p. 19). Company executives and audit committees atomic number 18 expected to take an active single-valued function in defining and evaluating the internal control structure and procedures. The COSO internal control framework is widely accepted as the best(p) criteria for evaluation of a companys internal control structure. financial backing of internal control procedures is essential to the evaluation process. Documentation provides attest that controls have been identified and can be monitored. All relevant financial statement assertions and each of the five COSO internal control components should be documented. Whendocumentation is abstracted or nonexistent, independent listeners willing report either a squ ar neediness or material weakness in internal control (Conway, 2003, p. 19).Furthermore, documentation provides cause that anxiety applies wisdom to protecting company assets and instills integrity in financial reporting in a way that is agreeable to the Lord, as affirmed in Proverbs 243, By wisdom a household is built, and through brain it is established (New world-wide Version). Internal controls should be evaluated to determine whether they argon operating effectively and to substantiate managements assertion on the adequacy of the controls. Internal control testing and results should be documented, with deficiencies tell and remediation plans identified (Con way, 2003, p. 19). Upon completion of the evaluation process, management prepares its assertion on the effectiveness of internal control over the financial reporting process. As part of the independent audit, the out-of-door auditor will test and evaluate the internal control system, and subsequently attest to managements assertion regarding internal controls.Section 404 blow on subaltern business. One of the biggest concerns to small firms is the onerous cost of implementing Section 404 on internal controls. Companies have seen audit fees affix by as much as 30% due to tougher write up and auditing standards essential by SOX (Solomon & Bryan-Low, 2004). In step-up to external auditing expenses, the cost of hiring employees to create, implement and monitor Section 404 compliant internal controls can be burdensome to small businesses.In addition to the financial burden created by SOX compliance, SOX clavers momentous opportunity cost on corporations by making executives mor e risk-adverse by lend in managers a fear of incrimination (Vakkur, McAfee, & Kipperman, 2010, p. 19). SOX inflicts extremely punitive measures on corporate executives to include penalties, incrimination, private litigation, and potential campaign market penalties (Ahmed, McAnally, Rasmussen & Weaver, 2010, p. 354). When managers time is consumed with regulatory compliance, they are not focused on new-product development or growing the business, resulting in glower profits and reduced marketplace competitiveness. The PCAOBThe Public Company Accounting Oversight Board (PCAOB) was created by the Sarbanes-Oxley Act to oversee the chronicle process and dictate independence requirements for auditors and auditing committees (Kim, 2003, p. 236). In order to curb the system of accountants self-regulation, unless two of the five members of the PCAOB may be current or former testify public accountants. The PCAOB conducts annual quality inspections of invoice firms that audit more than one one hundred companies and triennial inspections of all other accounting firms (Kim, 2003, p. 241). The PCAOB has the authority to conduct special inspections of accounting firms at any time, and can impose sanctions on an accountant or accounting firm if the Board finds un fair(a) blow to supervise any person associated with auditing or quality control standards (Kim, 2003, p. 241). The SEC maintains authority over the PCAOB, and must approve PCAOB proposed regulations in order for them to become effective. PCAOB PronouncementsPronouncements tie in to accounting information systems. Auditing standardized No. 12, Identifying and Assessing try of Material Management, addresses the auditors requirement to understand the companys information system, including related business processes, relevant to financial reporting. This includes understanding transactions that are significant to the financial statements, and the procedures by which these transactions are initiated, authori zed, processed, unloaded, and reported. The auditor is to bewilder understanding of related accounting records, supporting information, and specific accounts that are used to initiate, authorize, process and record transactions. The auditor should understand how the information system captures events and conditions that are important to the financial statements and how information engineering affects the companys flow of transactions. Additionally, the auditor should become knowledgeable about the companys period end financial reporting process, including general ledger procedures, practical application of accounting principles, procedures used to process and record journal entries and adjustments, and procedures for preparing financial statements and related disclosures (Auditing warning No. 12, 2010).Pronouncements related to internal controls. Auditing standardised No. 5, An Audit of Internal Control over Financial Reporting thatis combine with an Audit of Financial Statem ents, establishes requirements and provides direction for audit engagements of managements assessment of the effectiveness of internal control over financial reporting that is part of a financial statement audit. Effective internal control over financial reporting provides reasonable assurance regarding the reliability of financial reporting and related financial statements. The auditor is necessitate to plan and perform the audit to obtain appropriate evidence about whether material weaknesses exist in the internal control over financial reporting. General standards accommodate in the audit, including technical progress as an auditor, independence, due pro care, and professional skepticism.The auditor prepares and signs a report expressing whether the company hold effective internal control over financial reporting that is dated and issued in conjunction with the report on the audited financial statements (Auditing Standard No. 5, 2007). Auditing pronouncements. SOX authorized the PCAOB to establish auditing and professional practice standard to be employed by registered public accounting firms. Auditor compliance is mandatory. On an mean date basis, the PCAOB has select the generally accepted auditing standards as described in the American Institute of Certified Public Accountants Auditing Standards Boards Statement on Auditing Standards No. 95, in general Accepted Auditing Standards, in existence on April 16, 2003 (Auditing, 2003). Ethics and independence pronouncements. In accordance with overshadow 3520, the registered accounting firm and auditors must be independent of the firms audit client throughout the audit and the engagement period.In accordance with find oneself 3500T, the registered accounting firm and auditors shall comply with ethics standards as written in AIcertified public accountants Code of Professional Conduct Rule 102, and interpretations and rulings as in existence on April 16, 2003 (Ethics & Independence, 2003). Quality cont rol pronouncements. In April 2003 the PCAOB adopted as interim quality control standards the AIcertified public accountants Auditing Standards Boards Statements on Quality Control Standards, as in existence on April 16, 2003. The section requires that restricted public accounting firms shall have a system of quality control for its accounting and auditing practice that ensures services are only delivered and adequately supervised. Firm personnel are to comply with applicable professional standards and the firms standards of quality (Quality Control, 2003).Attestation pronouncements. In April 2003 the PCAOB adopted as interim attestation standards the AICPAs Auditing Standards Boards Statements on Standards for Attestation Engagements, related interpretations, and statements of position as in existence on April 16, 2003.The practician shall have adequate training and proficiency in the attest function and the humble matter. The practitioner shall maintain independence in mental at titude, and exercise due professional care in the engagement. Work shall be adequately planned and supervised, and sufficient evidence shall be obtained to support a reasonable basis for the conclusion expressed in the report (Attestation, 2003). Future PCAOB pronouncements. The PCAOB is considering including an Auditors Discussion and Analysis (AD&A) with an auditors report. The AD&A could include information related to the audit, including audit risks, audit procedures and results. It could also include discussion related to the auditors views of managements judgments and estimates, accounting policies and practices, and difficult issues. ( catamenia Activities, 2013). SOX and PCAOB Impact on Accounting Information SystemsThe SOX requires that companies evaluate the effectiveness of both the design and operation of internal controls (Holmes & Neubecker, 2006, p. 25). Because of the faith on accounting information systems for financial transactions and reporting, internal controls must be built into in the accounting system infrastructure in order to provide reasonable assurance that financial reporting is valid, complete, and free of fraud. Damianides (2005) stresses, IT will be pivotal to achieving this objective and establishing the foundation for a vowelize internal control environment. antecedent to SOX, thither were no definitive requirements on the cessation of accounting system information technology controls a company was expected to implement. Prior to SOX, invigorated managers and companies that placed high wideness on integrity had already instituted internal control procedures. The bible speaks to this concept of macrocosm good stewards of the property entrusted to us. As noted in Proverbs 2723, Be sure you know the condition of your flocks give special attention to your herds (New outside(a) Version).Once SOX became law, more attention was given to internal controls that should be inherent in accounting information systems. Accountingt ransactions from inception to electric pig are modifyd, resulting in a direct relationship between IT effectiveness and operable effectiveness in companies (Holmes et al., 2006, p. 25). The chief information officer plays a critical subroutine in SOX internal control compliance. IT professionals are tasked to provide accurate, visible, and timely information while ensuring the protection and security of information systems (Damianides, 2005, p. 77).IT governance is a process whereby a companys IT system sustains and supports company goals and objectives (Gelinas, Dull, & Wheeler, 2012, p. 264). The Information Technology Governance Institute (ITGI) created a framework called Control Objectives for Information and related Technology (COBIT) to provide guidance for companies to implement and monitor IT governance. The five key elements of the COBIT framework are strategic alignment, service actors line, resource management, risk management, and performance measurement (Kepczyk, 2012, p. 5).strategic alignment is the integration of the IT infrastructure into an enterprises strategic plans. Service delivery refers to the IT systems ability to securely provide information system access on any company-approved device from any location, on-site or remote. Resource management is the proactive supervise and control of IT hardware and software costs, proactively binding cost-benefit analysis. find management encompasses the identification of threats and vulnerabilities to IT infrastructure, with proactive actions taken to mitigate potential impacts. Lastly, performance management is process of determining the acceptable levels of network performance and monitoring adherence through such tools as balanced scorecards and benchmarks (Kepczyk, 2012, p. 5).Businesses that apply biblical wisdom to learning and understanding legal requirements and how to implement them will be booming in overcoming the tactical challenges of complying with the law. We are reminding in Proverbs 15, let the wise listen and add to their learning, and let the cunning get guidance. ConclusionThe Sarbanes-Oxley Act of 2002 is the near significant legislation concerning market regulation since the Exchange Acts of 1933 and 1934 (Holmes et al., 2006, p. 27). Public corporations are some impacted by the stringent internal control requirements. The PCAOB oversees accounting processes and auditing requirements. Companies that are successful in establishing and maintaining effective internal controls automate them within their accounting information systems. 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