The Chimney Sweeper by William Blake - 515 Words

William Blake’s poem, â€Å"The Chimney Sweeper† is a poem about children losing their innocence and being forced to clean chimneys. The setting is in the industrial period when children in orphanages being sent to work at such a young age. The young boys were usually the ones to be put to work because they were small enough to get into the chimneys and clean them. Children in this era eventually were diagnosed with Black Lung Disease because they inhaled too much soot in their lungs. The poem opens with a child in the industrial period describing how his mother had died when he was very young, showing the readers that he started sweeping chimneys and being forced into labor at a young age. In the quote, â€Å"And my father sold me while yet my tongue† letting readers know that he was sold before he could even speak. In the third line he states that actually it was before he could even really cry because he, â€Å"could scarcely cry weep weep weep weep† th e reader can also pick up on the fact that â€Å"weep† and â€Å"sweep† rhyme giving subtle hints. There was a big class distinction back in the industrial period since the poor children are sweeping the higher-class people’s chimneys. The distinction is shown when the poem says, â€Å"So your chimneys I sweep in soot I sleep†. The words your and I really show the class distinction. It emphasizes the words so that we know that the children have to do the upper-class people’s dirty work. In the second stanza, the writer opens up about how childrenShow MoreRelatedThe Chimney Sweeper By William Blake1487 Words   |  6 Pageschoice but to sell their sons and daughters. Unfortunately, the career that children were forced into was chimney sweeping, which had a terrifyingly high mortality rate. The poem, â€Å"The Chimney Sweeper†, written by William Blake, tells the heartbreaking story of a child who is sold into chimney sweeping at a young age and leads a devastating life. After reading Blake’s poem about the sweepers, one may begin to wonder how it was possible for children to be treated so poorly, and how the king of thatRead MoreThe Chimney Sweeper By William Blake1306 Words   |  6 PagesWilliam Blake published â€Å"The Chimney Sweeper† in 1789 in the first phase of his collection of poems entitled â€Å"Songs of Innocence†. A later poem under the same name was published five years later in his follow up collection, â€Å"Songs of Experience†. The chimney sweeper’s tale begins in Songs of Innocence with the introduction of a young boy who was sold by his father after the death of his mother; the poem then shifts in the next stanza to describe the speaker’s friend Tom Dacre, another chimney sweeperRead MoreThe Chimney Sweepers By William Blake862 Words   |  4 Pages The Chimney Sweepers William Blake has written two poems with the same title of Chimney Sweeper, however each poem was written to portray a different perspective of similar situations. The poem Chimney Sweep (Songs of Experience) is written in a bleaker scope compared to Chimney Sweep (Songs of Innocence) which happens to be much more optimistic.Willaim Blake had written these stories as foils of one another and which has helped readers compare and contrast the messages that the poems are tryingRead MoreThe Chimney Sweeper by William Blake1202 Words   |  5 PagesWilliam Blake, author of Songs of Experience, wrote various poems, which are accompanied by their contradicting Songs of Innocence poems. Through the contradiction of both poems, Blake emphasizes the need for both innocence and experience in order to live a good life. In â€Å"The Chimney Sweeper†, Blake shows the life of a young orphan boy. In the songs of innocence poem, the boy is naive and is unaware of the injustice around him; how ever, the songs of experience poem contradict that life style andRead MoreChimney Sweeper William Blake2301 Words   |  10 PagesWilliam Blake proved himself as one of the most influential artists to spring from the Romantic Era without a doubt. What made Blake so popular may have been his ability to portray his time period in works of art that were beautifully crafted. Blake’s poetry was not appreciated during his lifetime because people were living the lives his works vicariously told, but once his time period ended, a historical book was left behind. The theme of a struggle is most prominently showcased in Blake’s poetryRead MoreThe Chimney Sweeper By William Blake1887 Words   |  8 PagesWilliam Blake, author of The Chimney Sweeper, gives the reader an uncomfortable feeling of the acceptance, and cruelty of child labor. With the use of anecdote, biblical allusions and a very sympathetic and retributive tone—Blake is able to transform the surreal idea of child labor into a visual reality. The poem revolves around a little boy, who the narrator describes as a â€Å"little black thing†, who is working as a sweeper in very poor and hopeless conditions. Through the voice of the child chimneyRead MoreThe Chimney Sweeper by William Blake Essay596 Words   |  3 PagesIn the Chimney Sweeper, William Blake portrays the lack of innocence in these young boys lives since they are expected to have attained the experience to preform such unjust actions. The speaker of the poem begins it by letting us know that after his mother passed away his father gave him up to be a chimneysweeper so he could obtain money. These two figures, his mother and father are whom kids are supposed to depend on and look up for guidance. He feels abandoned because his mother is gone andRead MoreSocial Criticism in William Blakes Chimney Sweeper3015 Words   |  13 PagesSocial Criticism in William Blake’s â€Å"The Chimney Sweeper† ‘The Chimney Sweeper’ by William Blake criticises child labour and especially society that sees the children’s misery but chooses to look away and it reveals the change of the mental state of those children who were forced to do such cruel work at the age of four to nine years. It shows the change from an innocent child that dreams of its rescue to the child that has accepted its fate. Those lives seem to oppose each other and yet if one readsRead MoreWilliam Blake s Inscription On The Young Chimney Sweepers1382 Words   |  6 PagesWilliam Blake s Inscription on the Young Chimney Sweepers By: Kyle Fitch Prof. Joseph McNally Engl. 3312 B April 20, 2015 A key point in the history of mankind was the Industrial Revolution. It was also a difficult time in history in terms of suffering, especially for the lower class that had to work twice as hard as the upper class for minimum wage. A young poet by the name of William Blake became livid and motivated in the late eighteenth century by the coldhearted usage of young boysRead MoreThe Chimney Sweeper and London by William Blake and Tich Miller and Timothy Winters2299 Words   |  10 PagesThe two poems â€Å"The Chimney Sweeper† and â€Å"London† by William Blake, and the two poems â€Å"Tich Miller† and â€Å"Timothy Winters† are all on a theme of childhood, however, they are set in different eras and so childhood should be very different. Discuss this, comparing and contrasting the poems. As a child, William Blake was a loner. He never socialised with other children and sat by himself reading the Bible. His family were very religious, but did not agree with organised religion. This meant

Essay on Why Students Should Go to School - 765 Words

Why should students go to school? There are several reasons why kids need to go to school but to me, the top three reasons are getting an education helps you go farther in life, it’s required by the state that you go till you reach a certain age, and it will help you learn social skills and help you be comfortable to talking to people. Although students may not like going to school, it benefits them in the long run. It is important for students to go to school to get an education. Even though some students may not like to go to school it is required that they go. Even though students may not realize it but they also learn social skills by making friends and talking in front of people. It’s significant for students to go to school so†¦show more content†¦If you ever went into a business where you had to do a presentation on a piece of work you’ve been working on or if you came up with a new idea that you thought could help your business, you would most likely have to present the informati on in front of your boss and coworkers. Having social skills could play a big role in your presentation because if you was not comfortable talking in front of a crowd, then you could either: freeze up while talking, talk too fast cause you’re so nervous and want to get the presentation over with, your face could turn red, etc. But, if you had social skills and were use to talking in front of a group of people then you will be comfortable presenting your project with no worries. Also by socializing students can make friends. By making friends school could also be more enjoyable. You will have friends to eat lunch with; friends to hang out with on the weekends and you will have friends in your classes so they will be less boring. If you went to a school where you didn’t have any friends or where you didn’t like anyone, then you will not enjoy the activities you may do in class and you may want to change schools to find kids that you do like and will enjoy being ar ound. By having social skills it will help you talk to people and make friends. Students may not like going to school but, it is for the best. By going to school students can get an education and get a job or go to college andShow MoreRelatedEssay On School Uniforms1388 Words   |  6 PagesStevens Miss. Windish English II 16 October 2017 Dress for Success Many schools have decided that having school uniforms is the best for their students. Other schools don’t want to limit the student’s freedom of speech. Schools can’t decide which is the best - have uniforms or not. School uniforms should be mandatory for all students considering the cost, right to freedom and academic success. One reason why school uniforms should be mandatory is the cost. It is more economical for people because itRead MoreAdvantages And Disadvantages Of Cell Phones In School970 Words   |  4 PagesShould cell phones or mobile devices be allowed during school hours or through out different classes. Cell phones are not good for students or for teacher to have to deal with while they are trying to do their job and teach. Most kids should be able to go each day without their phones till they get home from school and are allowed then to get on their phones. Most kids do not even have phones to take to school or to look forward to getting on when they get home from school. Schools all over the worldRead MoreShould School Day Start Later? Essay1395 Words   |  6 PagesScruggs English 3 08 December 2016 Should School Day Start Later Even though that schools are starting too early and students aren t getting enough sleep. Schools should start later because teens can get more sleep and teens can get their work on time., That schools should start later so students can learn better. because Teens are falling asleep in class because they are getting to school early. and Schools are starting too early and should start later. Students need more sleep in the morning soRead MoreHigh School Should be Permitted to Have Open Campus Lunch Essay813 Words   |  4 PagesFrench students get 1  ½-2 hour lunch breaks, and many countries including France have off-campus lunch programs, where they can go home or to a restaurant for lunch. Why can’t Oak Creek High School have off-campus lunch? By the time students are in high school, they should be responsible and trusted to have off-campus lunch privileges. To begin, the high school principles and the school district can put restrictions on who’s allowed to leave the campus for lunch. The student’s parents make theRead MoreWhat Do Our Schools Serve The Goals Of A True Education?1362 Words   |  6 PagesTo What Extent Do Our Schools Serve The Goals of a True Education? Many may believe that the United States school system is flawless; that no other countries school system or organization is as advanced as ours, â€Å"just like our government.† Those people need to come into the realization that our school system is broken, we need to be realists and not dreamers when it comes to something as serious as our education. Our school system has not been putting in the needed or required effort to reach theRead MoreIs College For Everyone?843 Words   |  4 PagesNowadays, seniors students in high school are qualified to graduate and peregrinate to college to get a degree for their future jobs. There is an author, Pharinet, who verbally expresses that, â€Å"That there are too many students enrolled in school who simply don’t belong there† (680). Pharinet says that in her article, â€Å"Is College for Everyone?† She argues that college is not for everyone and that students should think deeply afore enrolling. She claims that s tudents who are not academically readyRead MoreWhy Schools Should Be Controlled By State And Federal Level831 Words   |  4 PagesThe argument over should schools be controlled by state /federal or controlled locally is a good question. You can argue that schools should just be controlled at the local level, then you can counter argue why schools should be controlled at the state/federal level. Both sides have great arguments to support their claims. One reason why schools should be controlled locally would be for the fact that students’ needs their accomidations addressed. Every state/city/suburb has its own economic andRead MoreShould Kids Go At A Year Round School?912 Words   |  4 Pages Tabitha Serr Mrs. Misselhorn 7th Hour Language Arts 29 March 2017 â€Å"Should Kids Go to a Year Round School?† When I return to school after summer, I always struggle to remember anything from the months before. For this reason, I personally think kids should go to a year round school. Moreover, kids shouldn’t have such a long summer vacation. Students should go to a year-round school for more intersessions throughout the year, so they have less stress, it will be easier to remembering what they learnedRead MoreEssay on should students be allowed to use cell phones in school1043 Words   |  5 Pages Mount Vernon School Room 218 Persuasive Essay / Cellular Telephone Cell Phones: Many American youth now have cell phones that they carry with them everywhere .Should cell phones be allowed at school ?Many teachers and students claim that phones are distracting while many parents and students insist that phones are necessary. Write a persuasive essay explaining your positionRead MoreBullying Is Good Or Bad?1365 Words   |  6 Pagesquote can strongly imply in the case of bullying because being a bully makes a person stronger and who does not want to be a strong, bad ass person? Everyone should be able to bully and bully whomever they want. Bullying should be taking place in the classroom, online via Facebook, Instagram, and Twitter but why stop there? Bullying should be happening on the road, in the drive thru, at Starbucks, on the golf course, at the football stadiums, at the shopping mall, in the hospital elevator, and of

Essay about Bilingual education The Benefits of Technology

Bilingual education: The Benefits of Technology The topic of discussion will introduce how technology can benefit Bilingual education in classrooms across the United States. Alone, Bilingual education is a controversial issue. There are several people and organizations in this country who, for various reasons, are opposed to bilingual education. Minorities in the Classroom It is estimated that by the turn of the century up to 40 percent of the children in the nation’s classrooms will be non-white, with the majority Latino. Already, multilingual schools exist in practically every major city. Since the teaching source is primarily White, and becoming even more so, it is important to take immediate action to prepare teachers†¦show more content†¦Software packages today include problem-solving and simulation, drill and practice, videotape lessons, trivia games, and computer-animated books. The latest programs contain digitized images of foreign cities and countries accompanied by text in the target language. Many are equipped with Voice Recognition capability, which records the students voice, corrects the pronunciation and allows for several attempts at perfecting the pronunciation of the word or phrase. New Technologies Integrating new technologies into foreign language classes has presented many instructors and software companies with challenges. Foreign language software developers face the enormous task of designing computer programs suited to the learning styles of many students. A look at cognitive styles of learning shows that students performance will be greater when they are taught with methods that reflect their learning style (Genzuk, 2004). How can one produce a computer program to successfully fit the needs of a language lab filled with 20 students? There is where much work has been done to assess the effectiveness of using technology in language instruction. The results are mixed. The assessment of total student gain rather than low-level thinking skills is difficult to do because of lack of resources for controlled groups (Silberman, T). What has been found is that these types of programs exist and have a place in some learning situations but are no longer theShow MoreRelated Bilingual Ed Essays1070 Words   |  5 PagesBilingual Ed BILINGUAL EDUCATION IS BENEFICIAL TO STUDENTS ABILITIES TO ASSIMILATE IN THE MAINSTREAM CULTURE English only--sink or swim? Yeah right! Instead of English Only Advocates worrying about bilingual education cost in our school system, why not take advantage of the skills our ethnic minorities possess to move our economy forward? They are obviously not thinking clearly, because the benefit of bilinguals, significantly outweigh the bad. To deny our youth the opportunity for upwardRead MoreBilingual Education And Bilingualism1102 Words   |  5 Pages Benefits of Bilingual Education and Bilingualism The United States of America is host to a large population of immigrants from all over the globe. For this reason, bilingual education has been a topic of discussion for decades, as children who have migrated with their families need an adequate education that will allow them to succeed. In order to provide English language learners (ELLs) with the best educational experience, it is important to recognize that bilingual education and bilingualismRead MoreBilingual Education System in China Essay1005 Words   |  5 Pagesin today’s world that bilingual education is becoming one of the most significant issues in the sphere of global education. In comparison with the status of bilingual education (BE) in China, a great deal more is known about its development in countries of Europe and North America (Feng 2007, vii). However, BE in China has a lot of varieties determined with the educational context of students and the diversity of languages spoken in regions. But what is bilin gual education in the context of ChinaRead MoreBilingual Education : A Bilingual Classroom1210 Words   |  5 Pagesdelivery of education to ELL’s. For the purpose of this paper, I would first look at what it means to teach in a bilingual classroom. Secondly, I will take an introspective look at a few multimedia tools used in making bilingual education interesting. Moreover, the ensuing paper would give a detailed rationale for the multimedia tools identified, and will show how these tools meet the needs of English Language Learners. The Bilingual Classroom Cohen 1975, defined â€Å"bilingual education as the useRead MoreThe Importance Of Learning A Second Language Essay973 Words   |  4 PagesHello. Nin Hao. Hallo. Ðâ€"Ð ´Ã'€Ð °Ã ²Ã µÃ ¹Ã'‚Ð µ. The art of language is intricate and useful in many aspects of life. The Encyclopedia of Education states â€Å"†¦between 60-75% of the world is bilingual.† When it comes to bilingual education most countries require students to learn their home language and English. The United States only requires two years of foreign language to graduate. This is due to the English language being considered as the universal language. Schools should require students to learn a secondRead MoreBilingual Vs. Bilingual Education1503 Words   |  7 Pagesthey choose to. Since there are a variety of different nationalities in the Unites States, bilingual education can promote learning for people who share distinctive ethnic backgrounds. Bilingual education gives students a sense of cultur al pluralism, not only that, but it has been proven that learning a second language starting from a young age hold cognitive and academic benefits. Children who are bilingual, establish more adequate skills in their first language causing them to learn other languagesRead MoreBilingual Services1748 Words   |  7 Pagesor not, has been a problem for the United States for a long time. In the U.S., promoters of bilingualism have supported the use of other languages for public services, including government documents, hospitals services, voting ballots, and bilingual education. In their essays â€Å"A Nation Divided by One Language† and â€Å"Viva Bilingualism†, James Crawford and James Fallows claim that it is not necessary to declare English the official language of the U.S. On the other hand, in their essays â€Å"English ShouldRead MoreWhat I Know, Assume, Or Imagine? Essay1745 Words   |  7 PagesWhat I know, assume, or imagine: To me, I never heard of bilingual education even though I come from a city that has many Spanish-speaking, Hmong-speaking and Cambodia-speaking students. For me, I assume bilingual education was about teaching students who speak English as their secondary language to speak and learn the English language. It was a program that I thought was to help students to be better at writing, speaking and know the proper grammars to help them success in their classroom. IRead MoreChoosing A Training Intervention Program1564 Words   |  7 Pageslike to analyze step by steps the procedures to obtain the expected outcomes. Training intervention is the method I choose because it complies with the procedures I want to present at SUAGM (Sistema Universitario Ana G. Mà ©ndez) to integrate technology in a bilingual setting with hybrid courses. Developing a training intervention project involves assessing the need, designing materials, developing training presentations and exercises, implementing the program and evaluating the success of the programRead MoreEll Increase Year After Year1721 Words   |  7 Pagesallowed for students to feel more open towards each other. Lori taught us about CATA. CATA stands for Content Activity Technology Assessment. In the getting to know you exercise we implemented the CATA method. The content part of the activity was the information that we would be inputting and communicating with our partner. The activity was the p oster itself. This activity had no technology. Finally, the assessment was the information we shared about ourselves to the class and the class assessed our personality

John Lennon Thesis Essay - 1727 Words

â€Å"My role in society, or any artists or poets role, is to try and express what we all feel. Not to tell people how to feel. Not as a preacher, not as a leader, but as a reflection of us all† (John Lennon Quotes). John Lennon was born in Liverpool, England on October 9, 1940. He was born to Julia and Arthur Lennon but eventually moved and lived with his Aunt Mimi after his parents divorce. Lennon was always drawn into the arts, especially at an older age. Lennon was made into a rock star during his time with the Beatles. Lennon started to drawn attention during his career with the Beatles with some controversial comments. After Lennon’s time with the Beatles, he showed his political activism. He fought against the Vietnam War and†¦show more content†¦In many of these songs John Lennon has a deeper message. All three of these songs support peace and each song may speak to the listener. In Lennon’s top song, Imagine, he discusses how the world w ould be if things that divide us (i.e. race, religion, etc.) did not exist. He continuously describes how much better the world would be. Lennon believed that the song would reach more people if there was a slow peaceful melody. In the music video, Lennon dresses up as a cowboy and Ono as an Indian. He demonstrates how both groups should get along. The song was number one on the U.K. charts for weeks after Lennon’s death. Imagine was voted second on the all-time favorite songs in Britain (Song Facts). John Lennon’s most influential peace song is Give Peace a Chance. This song was the most influential song at the time. The song was used many times at peace concerts and gatherings. The song was recorded during Lennon’s and Oko’s Bed-In for Peace. It got much media attention and helped Lennon get his point across. When John Lennon saw 500,000 people protesting the Vietnam War outside the White House with his song, Give Peace a Chance, he said it was, â€Å"one of the biggest moments of my life† (Song Facts). Lennon’s song was his first hit after The Beatles. This song he became one of the greatest of all-time. The third song that was chosen was Happy Xmas (War is Over). This song is one of the most played Christmas songs of all time (SongShow MoreRelatedAnalysis Of John Lennon, John Jackson Do Celebrities Die Anymore805 Words   |  4 PagesCelebrities The essay â€Å"John Lennon, Michael Jackson: Do Celebrities Die Anymore?† (2011) by Katrina Onstad is informative. It explains the business of dead celebrities and the new possibilities of the current technology brings with it, so that it seems that they are even alive today. Besides the illusive immortality of celebrities, it proves to be a lucrative business. However, Onstad’s writing fails to answer its own thesis and loses its thread throughout the essay. The title of the essay is a rhetoricalRead MoreThe Breakfast Club, Written And Directed By John Hughes1276 Words   |  6 PagesDardaine, Zach Okonowsky Mrs. LeBlanc English 10 January 13th No Exit/The Breakfast Club Writing Prompt No Exit, a play written by Jean-Paul Sartre that debuted in 1944, has many similar themes to the movie The Breakfast Club, written and directed by John Hughes. The play No Exit is perceived as taking place in literal Hell and describes the interactions between those who have died and have been placed in a room together. In The Breakfast Club, students have been put in a metaphorical â€Å"hell,† detentionRead MoreStrategic Essay3725 Words   |  15 PagesGRADES Assignments Assignments must conform to the Faculty’s Guide to Writing Assignments, available from http://www.business.uts.edu.au/teaching/guide/guide.pdf The Guide to Writing Assignments gives information and advice on: †¢ writing of reports and essays †¢ references and referencing †¢ plagiarism †¢ the grading system and its interpretation †¢ Faculty research ethics guidelines 25/02/2013 (Autumn 2013)  © University of Technology, Sydney Page 4 of 10 All assignments must have an Assignment

Satyam Scams - Frauds - Satyam Case Study - Free Sample Solution

Question: Discuss about theSatyam Scam. Answer: Introduction In 1987, Mr. Ramalinga Raju founded Satyam ltd as an IT sector in Hyderabad. In the beginning, there were around twenty employees in the firm but gradually it witnessed progression by rapid movements. The company aimed to offer BPO (Business Processing Outsourcing) and IT solution services to its customers. Due to its hard work over the years, it attained huge rewards for accountability, creativity, and governance in the corporate environment. Even Ramalinga, founder of Satyam was awarded the Entrepreneur of the year award in 2007 and the company was awarded a Global Peacock award in 2008 for possessing effective qualities in fields of accountability and corporate governance (Pilbeam, 2009). Satyam Business had a potential to cater around 310 customers across the world through its 13130 technical associates. The estimation of IT market at that time reported $400 billion and the compounded annual growth stood at a rate of 6.5%. The reason behind such was the extreme necessity of IT services to the corporate world. As a result, influence of e-business developed at a rapid rate and sooner Satyam attained a massive sales figure of around US$470 and by the year 2008, the growth enhanced to US$2.2 billion. The companys aspects were entirely profitable and it attained a growth of approximately 35% in that time (Agrawal Sharma, 2009). This further resulted into an enhancement in the operating profits of the company by 21% that in turn resulted in increment of the companys EPS from $0.13 to $0.64. Furthermore, the stock prices increased from INR 138.08 to INR 562.25 that depicted a leap of 300%. The operating activities and management of Satyam was of immense utilization and hen ce, it could reap such massive profits. However, these figures failed to portray the key apertures prevailing within the company and therefore, Satyam case has always been regarded as Indias Enron (Viney, 2009). Method of Scandal It was clearly observable through Mr. Rajus letter to the Board of Directors of Satyam that huge amount of falsification was done in the company accounts. As per Mr. Raju, he enhanced the balance sheet assets by $1.47 billion, which made it clear that there was approximately $1.05 billion non-existent cash and bank loans in the company accounts. Falsification even prevailed in the company liabilities that went unreported. Furthermore, the company revenues had been so greatly increased that investors did not lose faith upon the company. In other words, the company bluffed about its earned incomes so that the expectations of investors were adequately satisfied. This was done to keep the investor invested. For instance, the outcomes provided by the company in October 2009 portrayed an increase in profit figures by 97% and quarter revenues by more than 75%. Both the internal auditor together with Mr. Raju adopted varied strategies to come up with the falsification (Agrawal Sharma, 2009) . Hence, it can be seen that there was major loophole in the entire working that led to the scam. Mr. Raju even utilized the computer of other people to generate false statements of bank that were the key factors in this fraud. This falsification gave ways to enhancement in figures of balance sheet and income statements of the company. Furthermore, the company also created more than 6000 false salary accounts that were utilized to influence the company accounts and resources. In order to enhance company revenues, the international head of internal audit also assisted in generated false customer identities and invoices (Caraballo et. al, 2010). The resolutions taken in Board meetings were false and loans taken were on an unlawful basis. Cash attained from the ADR (American Depositary Receipts) were absent from the balance sheet and the same was utilized in other fraud motives. Overall, the scam was designed in an effective manner that could not be traced easily. Acquisitiveness of success, power, resources, and fame made Mr. Raju contravene all the statutory rules and regulations binded on him and other officers. This contravention of duties also resulted in cheating the investors of the company. On a whole, the Satyam Scam is a total devastation of moral standards within an organization (Bhasin, 2008). The falsified bank statement of Satyam as on 30 September 2008: Actual Reported Difference Balances in terms of cash and bank 320 5361 5039 Interest accruing on FD Nil 375 375 Liability reduced 1231 Nil 1231 Debtors inflated 2160 2650 490 Total Nil Nil Nil Revenue(Q2) 2113 2701 588 Operating profits 60 650 590 Managing the False System of Accounting The company effectively compromised accounts and since a long time, such irregularities remained undetected and investors were completely unknown to such frauds. From January 2000, PricewaterhouseCoopers or PwC was entrusted with a responsibility to look after Satyams audit procedures. When the fraud was discovered in the year 2009, PwC encountered huge criticism for failure to detect such prevailing frauds in Satyam. PwC easily approved several financial statements of Satyam and therefore, this resulted in a huge blunder. The most important problem was the $1.05 billion claims by Satyam by way of non-interest bearing deposits in the balance sheet. It was clearly observable that the company auditors were ineffective in their duties as they failed to adopt an independent decision and did not crosscheck company operations with that of the bank (Rezaee Kedia, 2012). Both the balance sheet and income statement were influenced in such a way that whenever the expectations of investors could not be met, it generated more fictitious sources and this process continued for a long period. Furthermore, even the company auditors did not took proper steps to track such fraudulent operations. Double audit fees provided to PwC raises the doubts upon the people whether it was involved in the fraud activity or not. Besides, failure to discover this fraud for nearly nine years also establishes a doubt on the honesty of auditors. In contrast to this, the fraud was easily discoverable by Merrill Lynch in just ten days. Although, there remains a huge doubt on PwCs part in the fraud, yet it stated that maintenance of every accounting policies and procedure were adequate. This clears the fact that there are innumerable factors that played a role in the creation of such a fraud. The investors, SEBI, independent board of directors of the company were not provided appr opriate information that resulted in frauds being undetected. Overvaluation and misstatement were consistently done so that none could doubt the effectiveness of the activities of the company, thereby contributing towards such scam. Outcomes of the Scandal Satyams fraud case was very enlightening and witnessed massive variations both domestically and internationally. Merrill Lynch terminated its operations with Satyam after discovery of the fraud. Even Credit Suisse abandoned its association for the company (Bhasin, 2008). The respectful awards warned by the company were also extraneously removed. Even the company shares witnessed a devastating change as it fell down to 11.52 rupees that became the lowest ever since 1998. These shares were attained a height of US$ 29.20 in the year 2008 and by 2009, it came down to US$ 1.90. As a result, the investors suffered a massive loss of $ 2.80 billion. Satyam fraudulently enhanced its assets and revenues over the years and demoted the Indian Stock Market. The greed of Mr. Raju was such that innumerable methods were taken into consideration for duping the innocent shareholders. A rosy picture was highlighted just to bluff the outside world. Besides, Mr. Raju encountered criminal allegations like forgery, criminal conspiracy, and breaking of trust that were the major outcomes of this scandal. The outcomes of Satyam scam witnessed several variations. The investors became careful of the companies audited by PwC and as a result, even these companies encountered serious problems like fall of shares etc (Ramachadran, 2009). Even the impact on Indian stock market was huge when the public knew such news and as a result, it encountered a downfall of more than five percent while Satyam witnessed a share downfall of more than 70%. A new BOD appointed by the Indian government assisted in recovering the company by making it saleable in approximately hundred days. For this purpose, they interacted with accountants, bankers, and lawyers and finally integrated with Avendus Capital and Goldman Sachs. The investigations helped in identifying the culprits and created various charges upon them for such fraudulent activities. The Indian Officials arrested Mr. Raju, together with his brother B. Raju (former managing director). Charges were even put on the internal auditors of the company that facilitated in the creation of this scam (Clarke, 2010). Both the Chief Financial Officer and the company auditors were majorly at default. The holders of ADR in US also filed charges against Satyam for fraud. The affected people consisted of: Indian government- The government of India was at extreme tension as the scam had resulted in the reluctance of IT sectors to progress with investment. There was a severe downfall in the sector and the stock market tanked heavily (Ramachadran, 2009). Employees- Due to this scam, employees encountered problems relating to termination of projects, salary problems, layoffs, and job dissatisfaction. There were utter confusion and failure of governance. Shareholders- The investments in India encountered massive variation as there prevailed doubts associated with the countrys revival because people related were already in a bad state. Client- Clients of the company lost confidence and terminated their contracts. Large international clients like World Bank, Telstra, etc also terminated their contracts while other clients related themselves with the competitors of Satyam. Bankers- A huge doubt prevailed in association with the revival of both financial and non-financial situations. The financial institution was looked upon with suspicion and people lost faith in such institution, as well as auditors. The auditors were looked with hatred and suspicion (Bhasin, 2013). The exposure provided by banks was also at extreme danger due to the scam. Moreover, the loopholes in auditing came to the front that needed the emergence of a strong corporate governance model. Hence, it is significant to possess an appropriate control on the undertaking so that there do not remain any chances of frauds. Prevention of Future Frauds Scandals and frauds result into risks and volatility in the economical sector of any country and ultimately people start fearing to invest in the stock markets. The Satyam scandal of 2009 depicted the various flaws and inaccuracies. Besides, the rules and measures were extremely deprecated because it did not meet the expectations (Timmons Wassener, 2009). Therefore, following measures or policies are referable for avoiding future frauds or scams: Corporate Governance- The requirement for an improvement in corporate governance is essential. Every company must adhere to the corporate governance standards that imply the Board to operate the company in a way investors are given maximum fondness. Duties and roles of top executives must be offered in a moral way and prior importance must be given during selection of these executives in public companies (Bhasin, 2013). Investigation of inefficacies- It is observable that the scam of Satyam initially started on a small note but gradually it enhanced to a devastating level. Therefore, the discovery and removal of frauds are vital at their initial stages before it outrages the environment as a whole. Investigation is extremely necessary at each level so that problems, if any, become easily discoverable. Hence, companies must investigate their books and accounts if they fail to portray a true and fair view of its performance (Damodaran, 2009). Roles and responsibilities must be efficiently allocated so that the team can collectively work for the removal of inefficacies. Conclusion From the above discussion, it is observable that whether it is Lehman Brother scandal or Satyam Fraud, the profession continues to improve the feature so that auditors can track problems with simplicity. Due to these frauds, auditors role was extremely doubtful and came under investigation in ISA 240. It is the duty of auditors to offer an understanding that detection and prevention of frauds depends on the internal accounting measures and accounting policies of the management (Black, 2010). However, it is notable that these strategies can minimize the impact of fraud and not eliminate it. Furthermore, it is not the auditors who must be held liable for such detection and prevention of frauds in the financial statements. Despite that an audit took place, it is the duty of auditors to obtain appropriate evidence clarifying the fact that frauds or errors in financial statements have not generated and if it has, then the auditor must adopt corrective actions to prevent these frauds or er rors. However, auditors encounter an unavoidable risk due to such frauds and errors still being found in the financial statements even if effective audit procedures take place (Gilbert et. al, 2005). After the introduction of ethical standards and corporate governance within a company, frauds and errors can be traced in a more effective way and the enhanced responsibilities of an auditor assists in achieving better results. References Agrawal, S. Sharma, R 2009, Beat this: Satyam won awards for corporate governance, Internal audit, viewed 28 September 2016, https://www.vccircle.com/news/technology/2009/01/09/beat-satyam-won-awards-corp-governance-internal-audit Bhasin, M 2013, Corporate Accounting Fraud: A Case Study of Satyam Computers Limited, viewed 28 September 2016, https://file.scirp.org/pdf/OJAcct_2013042509481787.pdf Bhasin, M. L 2008, Corporate Governance and Role of the Forensic Accountant, The Chartered Secretary Journal, vol. 38, no. 10, pp. 1361-1368. Black, W. K 2010, Epidemics of Control Fraud lead to Recurrent, Intensifying Bubbles and Crises, Working paper, University of Missouri-Kansas City. Caraballo, C., Cheerla, A., Jafari, O 2010, Satyam: The Brotherly Demise, The George Washington University, May. Clarke, T 2010, International Corporate Governance, London and New York, Routledge. Damodaran, M 2009, Listed firms to get new conduct code, viewed 28 September 2016, https://wrd.mydigitalfc.com. Gilbert, W. Joseph J and Terry J. E 2005, The Use of Control Self-Assessment by Independent Auditors, The CPA Journal, vol.3, pp. 66-92 Pilbeam, K 2009, Finance and Financial Markets, Palgrave Macmillan Rezaee, Z Kedia, B. L 2012, Role of Corporate Governance Participants in Preventing and Detecting Financial Statement Fraud, Journal of Forensic Investigative Accounting, vol. 4, no. 2, pp. 176-205. Ramachadran, S 2009, Raju brings down Satyam, shakes India, viewed 28 September 2016, https://www.atimes.com/atimes/South_Asia/KA09Df01.html Timmons, H. Wassener, B 2009, Satyam chief admits huge fraud, viewed 28 September 2016, https://timesofindia.indiatimes.com/business/india-business/Satyam-Chief-Admits-Huge-Fraud/articleshow/4588792.cms Viney, C 2009, McGraths Financial Institutions, Instruments and Markets, Sydney

Forensic Entomology Decomposition

Question: Describe about the Forensic Entomology for Decomposition. Answer: The change in the body as a food resource as it decays from death to skeleton. The process by which organic materials break down into simpler matter is called decomposition. Shortly after death the body of living organisms starts to decompose. Although no organisms decompose in a similar way they all undergo specific steps of decomposition. There are two forms of decomposition namely abiotic and biotic. Abiotic refers to degradation of a matter through physical or chemical processes, for example hydrolysis. Biotic is the metabolic breakdown of substances by living organisms into simpler components practically by microorganisms. There are five general stages that describe the decomposition process of vertebrate animals. These processes are namely fresh, bloat, active decay, advanced decay and dry remains. The five stages work hand in hand with the chemical decomposition stages i.e. putrefaction and autolysis. Fresh Immediately after the heart of a living thing stops beating the fresh stage kicks off. In case an individual with cardiopulmonary resuscitation skills happens to be around during death a person can be revived. After the period of death the body starts warming or cooling to march the ambient environment temperature in staged referred to as algor mortis. Between 3-6 hours muscular tissues become rigid and cannot relax at the rigor mortis stage. As there is no more blood circulation around the body it is caused to drain to the dependent body portions due to the gravity force. A bluish-purple discoloration referred to as livor mortis (lividity) is formed. At this point there is no supply of oxygen or removal of carbon dioxide to and from body tissues. As a result there is decrease in pH which leads to deformity of body cells. Cells therefore release enzymes that are able to start breakdown of surrounding tissues and cells through autolysis. During this stage there are visible changes although sometimes blisters may appear on the body as result of autolysis. Multiplying anaerobic organisms while consuming proteins, lipids and carbohydrates to produce substances like hydrogen sulphide, propionic acid, methane, ammonia and lactic acid. This process is called putrefaction which leads to the bloat stage. Bloat At this stage there is a visual sign that indicated a potential microbial proliferation. Gases accumulation within the body cavity causes a bloated appearance to the cadaver. As a result of the gases, liquids are formed which cause the tissues to be frothy. The formed liquids are force to emanate from natural openings like nose, anus and mouth due to the increased pressure of gases. The pressure might also cause the body to rapture. Haemoglobin is transformed into sulfhemoglobin by intestinal anaerobic bacteria. Sulfhemoglobin circulates through the body giving it a marbled appearance. If insects have access to the body maggots hatch and start to feed on the tissues. The skin slips and hair detachment occurs as a result of the maggot activity. The ruptured skin allows oxygen to enter into the body which facilitates larvae development and microorganism activities. Odors that are associated to decaying are produced by the purging fluids and gases. Active decay At this stage there is a great mass loss to the body. This loss is as a result of the maggot feeding and purging of the fluid into the environment. A cadaver decomposing island (CDI) is created due to accumulation of purged fluids inside the body. The odors become stronger due to the apparent disintegration and liquefaction of tissues. Migration of the maggots from the body signals the end of active decay. Advanced decay At this stage severe occurs causing the loss of cadaveric material that was readily available. Insect activity is reduced at this stage. Vegetation death is seen in the surrounding area if the carcass was placed on the ground. There is improved soil carbon and nutrients in the CDI surrounded by carcass. Such nutrients are calcium, magnesium, phosphorus and potassium. There is also a change in pH and soil nitrogen is increased. Dry remains Cartilage, bones and dry skins are the only remains of cadaver in this stage. They become bleached and dry if they are exposed to the elements. The cadaver is termed as skeletonised if all soft tissue is removed. If only a few parts of bones are showing the cadaver is partially is skeletonised. The change in insect fauna visiting over that same period of time Shortly after death insects are attracted to the corpse and they might lay eggs in it. Different kind of insects can be found on decaying body according to Smith (1986). i) necrophagus species which feed on the body, ii)parasites and predators which eat necrophagous species including schizophagus species which feed on the body and turn to predators on later stages, iii) omnivorous species which feed on the body and fellow arthropods e.g. wasps, beetles and ants. The succession through which insects attack the body depend on the condition of carrion decomposition. At fresh stage insects are attracted to the body within the first ten minutes but there is no laying of eggs at this particular period. Cellular breakdown takes place at this stage with no morpholic alterations. At this early stage chemical resulting from cellular breakdown attracts insects. During the bloated stage carcass internal temperatures rise due to putrefaction and arthropod activities. It is at this stage that the highest numbers of adult Diptera attack the carcass. At the start of the 2nd day a lot of predators of Diptera larvae are present in the carcass. By day four larval stages Diptera are also available. At day ten there is a substantial decrease of the carcass weight. Carcass biomass is converted into dipteran larval biomass. The larvae successively leave the decomposing body to pupate. In the post decay stage which occurs between day ten and day twenty-three a good number of Diptera larvae depart from the carcass leaving behind tiny tissue portion, big wet amount, cartilage, bones, hair, viscous material called by products of decay (BOD). By product of decay is the main arthropod activity at this stage. During remains stage which is between the period of eighteen to ninety plus days, bones with little cartilage remaining and a dried up by product of decay (BOD) are the characteristics observed. Post decay transition remains stage is steady with reducing larval and adult Diptera population. References Halber, D. (2014). The Skeleton Crew: How Amateur Sleuths Are Solving Americas Coldest Cases. New York City: Simon and Schuster. Museum, I. S. (2009). The Living Museum, Volume 61. Chicago: Illinois State Museum, . Payne-James, J. (2005). Encyclopedia of Forensic and Legal Medicine: Cr-H. Cambridge: Elsevier Academic Press,. Shanks, M. (Abingdon-on-Thames). Experiencing the Past: On the Character of Archaeology. 2012: Psychology Press. University, P. (2008). Waldie's Select Circulating Library, Volume 12. Toronto: A. Waldie. Waldie, A. (Toronto). Waldie's Select Circulating Library, Volume 12. 2009: A. Waldie.