Cultural Identity Essay Example | Topics and Well Written Essays - 500 words - 2

Cultural Identity - Essay Example It creates a certain stereotype that is more often not well justified or has no basis at all. My cultural identity is shaped and influenced by an ancient cultural Chinese tradition of filial obedience based on the teachings of Confucius, a feeling of belonging and affiliation with the entire Chinese nation, including the overseas Chinese in many other countries, and it is because of the Chinese civilization being the oldest continuously existing civilization in the world today, with its unique language (the most difficult to learn and master) and system of its writing (based on characters), and pride in resurgent China after two centuries of being under Western colonial powers. There is equality among sexual genders although under the present regime, families prefer baby boys to baby girls because of its one-child per family policy to help contain its ever-increasing large population. Although the Chinese people is composed of many ethnic groups, there is only one national language, which is Mandarin, and despite its huge geographic size, China officially has only one time z one (it covers five time zones) for easier governance and administration. A Chinese person is able to connect and feel an affinity with another Chinese anywhere in the world due to this single language for communication. I have come over to the United States of America as an international student, and one of my subjects in school is inter-cultural communications. This is the first time I experienced the concept of white privilege, in which people of the white race feel a sense of entitlement to all the good things in life, and taking these things for granted as something that is due to them (Martin 55) in a daily pattern of dominance, subordination, and privilege. It is unspoken type of privileged class, with white males looking down on the females (regardless of skin color) as sexual objects, made of

Analysis of the film <Requiem for a Dream (2000) > Research Paper

Analysis of the film - Research Paper Example It speaks of several forms of drug addictions and their consequences. The importance of the film also lies in its ability to understand the ways in which family ties and bonds are severed irreparably through the use of drugs. The ability of the movie to manoeuver through the technical aspects of filmmaking is also brilliant. The movie is noteworthy not only for its deft handling of the theme but also for the team’s ability to use sound and lighting to weave itself into the story. The movie is not a long one and its runtime is just one hundred and one minutes. This means that the story is told without any additional frills. It stands on its own and this is thanks to the excellent editing that was performed on it. The scenes that are shown in the edited version of the movie reveals how details are squeezed into every frame in order to keep the runtime short and the pace quick. The pace of the movie varies according to the mood that its protagonists are in. Given that this is a movie that speaks of the metal states and social positions of drug addicts, there are several changes of pace that the movie undergoes. This is significant as it makes it possible for the viewer to understand better exactly what the mental conditions of the protagonists are. They are also able to understand better the situations that drug addicts put themselves through once they are deprived of what comes to become their lifeblood. This irony is what the changes of pace are able to conve y in the movie without taking the viewer on an unnecessary roller-coaster ride that may have degenerated into melodrama. The movie’s slick editing makes it possible for the viewer to retain the message of the movie without the movie having to be preachy in its tone. This, according to many was one of the major victories of the movie. The lighting of any movie is something that complements its

Identity Rayona Christine

Identity Rayona Christine A Yellow Raft in Blue Water Identity is the ultimate realization of ones true self. It is the culmination of everything that has ever had an impact on a persons life. It is influenced by a persons upbringing and the gradual life experience that they gain. These two factors are both equally necessary parts of what is considered the core of a person. They come together to shape the identities of Rayona, Christine, and Ida, in the novel, A Yellow Raft in Blue Water, by Michael Dorris. Rayonas identity is created through her inability to relate to her mother, Christine, her emotional turmoil concerning her father, and her struggle to escape from it all. â€Å"I read it and I read it and I read it and I see only my own picture again, clearer than ever† (103). For all of her young life, Rayona had never had a real role model. As a result, she does not understand who she is or who she wishes to be. She escapes reality by forcing herself into delusions and fantasies. Her unstable upbringing leads her to seek out a better life and the family she has always wanted. This establishes the part of Rayona that is awkward and lonely. However, she continues on, feeling out of place, but desperately needing to belong. â€Å"This time I stay where I land. I can move if I have to, but theres no place I need to be† (134). At the rodeo she does not just confront Babe, she confronts her disappointments, her uncertainty, and she confronts the society that she has always wanted to be a part, by breaking social norms. She finally accepts the fact that she is not perfect and neither is her family, because she learns that her family will always be her family. This valuable life experience creates the part of Rayona that is confident and strong. She could not have found herself without both the good and bad experiences. She could not have found her true identity without both the burdens of her childhood and the triumphs from her growth. She broke away from her need for acceptance, and instead accepted herself. Christine, however, took a lot longer to learn the same lesson. Christine lived much of her life concerned with appearances and her need to be loved. â€Å"I couldnt help thinking what my friends would say if Lee really did dodge.† (163). Unlike Rayona, Christine didnt want another family; she wanted to force her family to live up to her standards. Her upbringing included a mystery father, a distant mother, and a brother that outshone her. Throughout her childhood, she wanted attention she wanted to feel the love that always eluded her. She even sought Gods love, but was disappointed. Whenever events and circumstances arose that threatened to undermine the love and acceptance she received, she coped in negative ways. She struggled with the churchs betrayal, her guilt over her brothers death, her husbands indifference, and the sickness that was slowly killing her. So, she tried to escape the harsh reality by turning to men and alcohol. She never felt needed, so she neglected he r responsibilities. Her childhood made her irresponsible and unable to cope with lifes hardships. She never thought about living for anyone but herself, until her imminent death helped her find herself. â€Å"I didnt care anything. She was my miracle, and I knelt beside her† (283). Towards the end of her life, Christine wants to live for Rayona, and she truly becomes the mother she had wanted to be. Her life experience makes her loving, selfless, and more grateful for what she has. Her upbringing and experience come together to create her identity. The acceptance she never felt from Ida, she was able to feel from Rayona. Ida gains the same appreciation for family as Rayona and Christine, though her own upbringing shaped her into a cold and distrustful person. â€Å"I wanted to sink into the pillow at her betrayal, at her low opinion of me.† (309). Ida carries the heaviest burden in the novel; the most shattering secret. Her life was ruined because of the betrayal of her family. However, she coped but distancing herself from Christine, a constant reminder of her burden. She became cold to her children and she tries to keep a vestige of her life before Clara by not allowing Christine to call her â€Å"mom†. Her pain and bitterness regarding the way she had to live during her childhood makes her detached and harsh. She refuses to be seen as weak; she refuses to be used and betrayed again. So, when she realizes that Willard is with her out of loyalty, she does not want to end up like her mother, betrayed and married to man who stays with her out of loyalty. So, she leaves, before he can. Ho wever, Ida overcomes the hate she has for her old family in order to embrace the love she has for her new one. â€Å"You call for me †¦if you want to† (275). Ida learns to care again; her new experiences provoke this change in her. Like her daughter and granddaughter before her, she finds a new strength in herself and a greater appreciation for her family. The three generations are tied together though their struggles, their triumphs, their secrets, and their search for their identity. The way they were raised and their childhood blend together with the womens newer life experiences to create who they truly are. Each of them undergoes a profound change by overcoming adversity and becoming testaments to the strength of love in family.

Analysis of The Yellow Wallpaper, The Birthmark, and The Goose Girl

There have been various analysis based on these three stories and the characters involved: â€Å"The Yellow Wallpaper,† â€Å"The Birthmark,† and â€Å"The Goose Girl†. This paper will focus on analysis based on figurative languages used either consciously or unconsciously, the passivity of the characters, motivations, role performed in the story, and the agendas used by the various authors. The point of this analysis is to show how various authors have used short stories to give the world a diverse message that can be spun in many different directions. â€Å"The Yellow Wallpaper† is a short story by Charlotte Perkins Gilman who specialized in poetry, short stories and social reform. Jane in â€Å"The Yellow Wallpaper† is a passive character that shows her passivity in a quite distinct manner. According to a quote from a critic of this short story, â€Å"Visible: the prisoner will constantly have before his eyes the tall outline of the c entral tower from which he is spied upon. Unverifiable: the prisoner must never know whether he is being looked at any one moment; but he must be sure that he may always be so.† â€Å"The Panopticon is a machine for dissociating the see/being seen dyad: in the peripheric ring, one is totally seen, without ever seeing; in the central tower, one sees everything without ever being seen† (Michel Foucault, 1979). This shows that the house where Jane lives in would be considered to be a Prison whereby the prisoners can be observed but they cannot see their observers. He called this method of observation â€Å"Panopticon† (Michel Foucault, 1979). This method regulated the prisoners behavior at all times and in this story, it regulated Jane’s behavior so she was used to taking orders. In addition, this critic also describes the narr... ...unk. "The Birthmark." Literature and the Writing Process. Upper Saddle River, NJ: Pearson/Prentice Hall, 2007. 206-17. Print. Sperry, Lori B., and Liz Grauerholz. "The Pervasiveness and Persistence of the Feminine Beauty Ideal in Children's Fairy Tales." Gender and Society 17.5 (2003): 711-26. JSTOR. Web. 4 July 2015. Suess, Barbara A. "The Writing's on the Wall" Symbolic Orders in 'The Yellow Wallpaper'." Women's Studies 32.1 (2003): 79. Academic Search Complete. EBSCO. Web. 31 July 2015. "SurLaLune Fairy Tales: Annotations for Goose Girl." SurLaLune Fairy Tales: Annotated Fairy Tales, Fairy Tale Books and Illustrations. Web. 05 July 2015. Wang, Lin-lin. "Freed or Destroyed:--A Study on The Yellow Wallpaper from the Perspective of Foucauldian Panopticism." US-China Foreign Language 5.3 (2007): 52-57. Academic Search Complete. EBSCO. Web. 31 July 2015.

Revenue Cycle and Control Activities Essay

The revenue cycle for many companies is considered the primary source to earn revenue from the sale of goods or service. Good controls must be established to maintain the effectiveness of receivables and credit sales, not doing so can harm the company and might be costly to the business. Six classes of internal controls guides us in evaluating and designing transaction processing. They are authorization, supervision, segregation of duties, access control, independent verification, and accounting records. We will discuss each department that is involved in the revenue cycle, it’s activities, and control activities.The first section discusses the departments that make the revenue cycle , starting with Sales Department and ending with Billing Department, knowingly that collections must be received and adjustments must be made. The second section discusses the six activities mentioned earlier. Departments The revenue cycle is composed of five independent (in activities and personnel) departments that are required to make function and make a sale. Each department carry out it’s own, and every department depends on the the preceding department in order to function properly. An additional two activities must be considered in the revenue cycle are collection of receivables and adjustments to sales and receivables. Sales Department Every sales process starts with receiving a customer purchase order- by mail, in person, or telephone. Thus controlling the customer’s orders is carefully done, and operating procedures must be maintained in an adequate manners. The department then identifies and reviews items and quantities to determine whether the order can be placed, then they prepare The Sales Order. The sales order is not the standard format that the seller’s order processing system needs. The sales order has vital information, such as the customer’s name account number, description of the items sold quantities, and prices. A copy of sales order is placed in the open order file, the customer getting the ordered goods might take days or even weeks. The customer might check about the status of his or her order, order file is updated every time the status of the order changes .It also sets instructions to guide various divisions and department, including credit, finished goods, shipping, billing, and accounts receivable units. Credit Approval Department To provide independence to the credit authorization process, the credit department is organizationally and physically separate from the Sales Department. The credit approval department receives a copy of the sales order from the sales department. The document received serves as an authorization to preform a client credit check. The check includes investigating new customers’ ability to pay and creditworthiness, and a line of credit is established. Typically new checking new customers take time more that existing customers. A good control activity is a limit test, which measures the customer have unused credit. This process set an upper limit that the customer must not pass, if passing it the purchase order by the customer will be denied. Warehouse Procedures After a credit check has been performed and approved, and a sales order is received. The warehouse is responsible of issuing merchandise and items that were mentioned in the sales order to the shipping department. In a typical company that have finished goods in it’s inventory, this inventory is supervised and controlled by a storekeeper. He is responsible for issuing the goods. Another control activity must be done is updating the inventory records by the accountant, not by the storekeeper. This separation of duty prevents theft of inventory. The Shipping department When receiving the finished goods from the warehouse, the shipping clerk must reconcile the products received from the warehouse with the products mentioned in the sales order. This is an important control activity, which ensures send the right products and quantities to the customer who ordered them. Then this department prepares shipping documents , such as the bill of lading as they are loaded into the carrier- cars, trucks etc. These documents numerically controlled and are entered in a shipping register before being forwarded to the billing department. A gate control is done when shipments are made by truck, this ensure that goods have been recorded as shipments. The clerk enters these transaction and sends a shipping notice and stock release to the billing department. The Billing Department Upon receiving the Shipping notice and stock release from the shipping department, a sales invoice with any relevant information about the transactions and bills the customer. Billing departments are responsible of serially numbered shipping documents, comparing documents received from other departments, entering data from sales orderers and purchase order on the sales invoice, applying prices and discount to the invoice, make extensions and footing, accumulating total amounts. Controls should be done to ensure the accuracy of sales invoice before sending them to the customer, such as a second person review. The billing clerk enters the transaction into the sales journal and send the documents to the account receivables and inventory control department. Collection of Receivables Most receivables are either consisted of checks, and remittance advice and collected through the mail. The cashier is responsible for checks and depositing them, and the remittance advice will be forwarded to the account receivable or the data processing department, which will be recorded in the appropriate accounts. Reductions in the AR are posted periodically to the general ledger control account. Adjustments to Sales and Receivables All adjustments to sales for allowances, returns, and write-offs of account receivables should be supported by a credit memo which is serially numbered. This memo must be signed by an employee having no cash handling duties or maintenance over the customers’ ledger. Good Internal controls require that goods must be checked and examined before a credit is given, and the memo should have the serial number of the receiving report on the returned shipment. The treasurer give grant the credit manager the authorization to initiate the process of uncollectible receivable write off. Updating Inventory Records The inventory control function updates the inventory subsidiary from the information included in the stock release document which was prepared by the the warehouse. In a typical perpetual system, every item has it’s own record in the ledger containing data, such as units sold, units received m reorder point, EOQ, and standard cost. The stock release document decrease the amount of the inventory. Over a period of time the total reduction in inventory is summarized in a journal voucher and sent to the general ledger function. Revenue Cycle controls As mention earlier every department of the revenue cycle must have it’s own controls over is activities, doing so might prevent theft, error, fraud, and enhancing the it’s operations. Six controls are to be covered in this section regarding various department and activities in the revenue cycle Transaction authorization this ensure that valid transactions are processed only, and it include credit check and return policy for sales processing and remittance list for cash receipts. Credit Check as mentioned is function carry out by the credit department. This department might uses various test and techniques to determine if the customer is trust worthy or not. Different procedures and done to do credit check, depending on the organization, its relationship with the customer, and the materiality of the transactions. Approving for a new customer might take longer time that existing customer, and a decision that falls within the employee authority may be done quickly. However credit check must be done with consistency of the company’s policy. Return Policy is also a credit department task, the returns must be authorized by this department before receiving them. the nature of the sales and the circumstances determine the authorization granted. Again policies set by the organization, such as cash refunds, must be taken into consideration for granting returns. Remittance List verifies that customers checks and remittance advice match. This reconciliation might detect errors, such as an extra remittance advice or and absence of a customers’ check, it also might detect a difference between checks and remittances. This list authorizes the posting of a remittance advice to a customer’s account. Segregation of Duties it ensure that separate individual and department processes the transactions. The size and type of an organization affect this type of control, for instance a personally own small business might not need this kind of control, because the owner is the management. The revenue cycle has three rules about the system designers. First, transaction authorization should be separate from transaction processing, such as the warehouse department. The warehouse department cannot issue goods without the confirmation of the credit and the sales department. Second, asset custody should be separate from the task of asset record keeping. For instance, the warehouse department has physical custody over it’s inventory, but the inventory control is in charge of maintaining the record of inventory levels. Last, the organization must be structured so that fraud require collision between two or more individuals. This means that task should be separated, such as different record keeping individuals. An employee with a total record keeping responsibility, in a collusion with an other employee with custody might commit fraud. Separating task needs more people to commit fraud. Supervision is considered a compensating control for companies who have little number of employees to make a segregation of duties. Supervising those employees detects error made, and inadequate functions. This tool is used also in system with a good segregation function. For instance the mail room is a good place to commit theft for check received, cashing it, and destroying and evidence relating to the theft. Although this might be detected when complaints made by a customer about billing him again, but the best solution is preventing it from the beginning. Therefor a good supervision over employees is considered a good prevention control. Accounting Records this control activity describes how a firm’s documents, journals, and ledgers form the system in various stages of processing. It’s also an important feature of well-designed accounting systems. Prenumbered Documents, are sequentially numbered documents that allow every transaction to be uniquely identified. Tracking event related to documents through t system is easy. Special Journals, The revenue cycle uses a specific journals, such as sales journal and the cash receipts journal. Special journal groups similar transactions into a specific journal. Subsidiary Ledgers, there’s two subsidiary ledgers in the revenue cycle, the inventory and accounts receivables subsidiary ledgers. They provide links to the documents used to capture the events related to each subsidiary. General Ledgers, these are the basis for every accounting system, and for the preparation of every financial statement. Sales, Inventory, Cost of goods sold, AR, and cash are affected by the revenue cycle’s transactions. Files, temporary and permanent files are opened as a result from the revenue cycle. Some examples are, sales order files, shipping log, credit records file, back order file, journal vouchers, . Access Controls it’s used to grant authorization and permission to employee and access to the firm’s assets, such as the physical assets, cash and inventories. Ways in protecting these assets are: warehouse security, Daily cash deposits, safe/night deposit box, using safes. Access control over information involves restricting access to documents that control physical assets, such as journals and ledgers. Examples of the access risk: Removing one’s account from Account receivables ledger, do so he company can’t send the customer monthly statements. Access to sales order might trigger unauthorized shipment of a product. Access to general ledger and cash might steal and cover it up by adjusting the ledgers. Independent Verification the main reason independent verification is to verify and assure how accurate and complete the tasks are. Independent verification occur at various point is the process, so that errors are detected and dealt with quickly. Independent Verification in the revenue cycle occur at the following points. First, The shipping department reconciled the goods sent from warehouse with the quantity and type ordered by the customer. this is done by reconciling the stock release document with the packing slip. Second, The billing department reconciles sales ordered with the shipping notice to ensure sending the right invoice with the quantities and prices ordered by the customer. Last, Before posting to any control accounts, the general ledger function reconciles various journal vouchers and summary reports which were prepared independently. Other Controls include verifying approved buyer, this is not frequently used, but sometimes a purchase order might be completed and signed by and unauthorized person from the client company. Stamp approval on sales order. It is possible for sales orders to be fraudulently routed around the credit department and sent to the warehouse,s o an approval stamp to be used on each sales order. Prenumber sales order forms. Only prenumbered sales order documents should be used. By doing so, the company can track which sales order numbers did not reach the billing department, which may indicate that a delivery was not invoiced. Lock up unused sales order forms. It is possible for someone to enter an order to a shell company on an unused sales order form, fraudulently stamp it as approved by the credit department, and route it to the warehouse as authorization for a delivery. References. 1. Whittington, O.Ray, and Pany,Kurt.(2001).Principles of Auditing and other assurance services.13th edition.New York: Irwin. 2. Hermanson, Roger, and Strawser, Jerry, and Strawser, Robert.(1989).Auditing Theory and Practice.5th edition. Boston: Irwin. 3. Bragg, Steven. 2009. Accounting Control: Best Practices. New Jersey: Wiley & Sons Inc. 4. Hall, James. Accounting Information Systems. 7th edition. Ohio. Cengage Learning. 5. Wilkinson, Joseph and Cerullo, Micheal and Wong-on-Wing, Bernard and Raval, Vasant .2000 .Accounting Information Systems: Essential Concepts and Applications.Wiley 6. Mooney, Kate. 2008. The essential accounting dictionary. 1st edition. Illinois: Sphinx Publishing, An imprint of sourcebooks, inc.

A Family’s Influence in “Death of a Salesman”

Death of a Salesman by Arthur Miller depicts the life of a salesman named Willy Loman and his family in 1950’s New York. Willy Loman reflects on his life in his old age with dissatisfaction, and at the close of the play ends up taking his own life. A family can emotionally hurt each member of it’s content more than any other person because of their closeness and similar thinking, as is shown throughout the play through the Loman family. Arthur Miller uses vividly portrayed flashbacks from Willy’s life to explain how one’s family can influence a person to feel like a failure. One way the author portrays Willy’s regrets is by introducing his older brother, Ben Loman. Ben ventured to Alaska to seek out a fortune and have an adventure, and although he invited Willy, he declined to stay in New York and become a salesman. Willy tells his Boss â€Å"I was almost decided to go when†¦ I realized that selling was the greatest career a man could want. † (p. 1859) He then goes on to say that although it was once a great business, the times have changed and instead of personality and friendship in the job, the people do not know him anymore. Willy also complains to his son, Happy, that he should have gone with Ben and made a fortune, rather than staying behind. â€Å"Why didn’t I go to Alaska with my brother Ben that time! That man was a genius, that man was success incarnate! What a mistake! † (p. 1839). Miller is telling through these passages that older siblings are able to make one feel inferior, when comparing your own successes to theirs. Ben overshadowed Willy with his accomplishments, feeling like he did not live up to expectations from his family. Older siblings create a standard for younger siblings to live up to, and if one does not live up to these standards just like Willy Loman, there is a sense of inferiority and failure. Willy Loman once had a strong relationship with his boys. Miller contrasts Willy’s past relationship with his two sons, Happy and Biff, with their current relationship to illustrate how your children’s dissapproval and strained relationship will affect one’s sense of failure. In Act I, Willy gets lost in a daydream where his boys are laughing and joking with him and hanging on his every word. When he tells them of his travels, they ask to be taken along, and offer to carry his bags. (p. 1835). Miller uses the small gesture of the boys asking to carry their Father’s bag to show that they had a true respect for him once, and would offer to do the smallest things to please him. This instance is contrasted when Biff is speaking to his Mother about Willy’s well being and yells â€Å"I know he’s a fake and he doesn’t like anybody around who knows! † (p. 1848). Throughout their lives, their relationship has become strained and Biff no longer feels the same respect for his Father as he did once before. Willy outwardly resents Biff every time they come in contact, but in reality he is resenting himself inwardly as Biff tells him the things he is starting to believe are true about himself. When a parents child has ceased to believe that their parent is magical and true in every way, that person will feel as though they have failed to teach their children, just as Willy Loman felt he had failed to teach Biff and Happy. The relationship between husband and wife is crucial to a family’s foundation and ultimate happiness. While Linda and Willy Loman have a seemingly wonderful relationship, Willy has an affair with a character simply called The Woman. The author portrays Willy’s deep guilt towards Linda during a daydream when The Woman is introduced. Willy flirts with The Woman, with her saying that he is funny and generous. Willy gives her a new pair of stockings, and she tells him while he kisses her â€Å"You just kill me, Willy. And thanks for the stockings. I love a lot of stockings. † (p. 1838) The scene then changes to Linda mending a pair of old stockings, telling Willy it is because they are so expensive. Willy lashes out at her quickly, telling her to throw them out. Miller uses this contrast between the two women in Willy’s life to portray the guilt he feels towards the affair, and illustrating that his heart does not completely lie in the marriage he is in. Both women are offering Willy adoring comments, but while he is able to buy The Woman new pairs of stockings, his wife is at home mending an old pair. Willy had become unhappy at home, and had therefore tried to find his happiness somewhere else in another woman, offering her new things rather than his wife. The author is telling his audience that marital relationships are very important, and if it is not strong then the rest of the family will continue to suffer, and eventually feel the effect of their failed relationships. In another essay by Arthur Miller, he states that Willy â€Å"gave his life, or sold it, in order to justify the waste of it. † (p. 1892). The failed family relationships from his wife and children, as well as the shadow of his brother hanging over his head, had led Willy to believe he was worth more dead than he was alive. A person’s family has more influence on a person’s self esteem and worth more than any other factor, and can either lead to great self esteem, or in the case of Willy Loman, a sense of intense failure.