Taking the Veil (by Katherine Mansfield) Essay Example for Free

Taking the Veil (by Katherine Mansfield) Essay It seemed impossible that anyone should be unhappy on such a beautiful morning. Nobody was, decided Edna, except herself. The windows were flung wide in the houses. From within there came the sound of pianos, little hands chased after each other and ran away fluttered in the sunny gardens, all bright with spring flowers. Street boys whistled, a little dog barked; people passed by, walking so lightly, so swiftly, they looked as though they wanted to break into a run. Now she actually saw in the distance a parasol of the year. Perhaps even Edna did not look quite as unhappy as she felt. It is not easy to look tragic at eighteen, when you are extremely pretty, with the cheeks and lips and shinning eyes of perfect health. Above all, when you are wearing a French blue frock and your new spring hat trimmed with cornflowers. True, she carried under her arm a book bound in horrid black leather. Perhaps the book provided a gloomy note, but only by accident; it was the ordinary Library binding. For Edna had made going to the Library an excuse for getting out of the house to think, to realize what had happened, to decide somehow what was to be done now. An awful thing happened. Quite suddenly, at the theatre last night, when she and Jimmy were seated side by side in the dress-circle, without a moment’s warning – in fact, she had just finished a chocolate almond and passed the box to him again – she had fallen in love with an actor. But – fallen – in – love†¦Ã¢â‚¬ ¦. The feeling was unlike anything she had ever imagined before. It wasn’t in the least pleasant. It was hardly thrilling. Unless you can call the most dreadful sensation of hopeless misery, despair, agony and wretchedness, thrilling. Combined with the certainty that if that actor met her on the pavement after, while Jimmy was fetching their cab, she would follow him to the ends of the earth, at a nod, at a sign, without giving another thought to Jimmy or her fat her and mother or her happy home and countless friends again†¦.. The play had begun fairly cheerfully. That was at the chocolate almond stage. Then the hero had gone blind. Terrible moment! Edna had cried so much she had to borrow Jimmy’s folded, smooth-feeling handkerchief as well. Not that crying mattered. Whole rows were in tears. Even the men blew their noses with a loud trumpeting noise and tried to peer at the programme instead of looking at the stage. Jimmy, most mercifully dry-eyed – for what would she have done without his handkerchief? – squeezed her free hand, and whispered â€Å"Cheer up, darling girl!† And it was then she had taken a last chocolate almond to please him and passed the box again. Then there had been that ghastly scene with the hero alone on the stage in a deserted room at twilight, with a band playing outside and the sound of cheering coming from the street. He had tried – ah! How painfully, how pitifully! – to grope his way to the window. Hw had succeeded at last. There he stood holding the curtain while one beam of light, just one beam, shone full on his raised sightless face, and the band faded awa y into the distance†¦Ã¢â‚¬ ¦ It was – really, it was absolutely – oh, the most – it was simply – in fact, from that moment Edna knew that life could never be the same. She drew her hand away from Jimmy’s, leaned back, and shut the chocolate box for ever. T his at last was love! Edna and Jimmy were engaged. She had had her hair up for a year and a half, they had been publicly engaged for a year. But, they had known they were going to marry each other ever since they walked in the Botanical Gardens with their nurses, and sat on the grass with a wine biscuit and a piece of barley-sugar each for their tea. It was so much an accepted thing that Edna had worn a wonderfully good imitation of an engagement-ring out of a cracker all the time she was at school. And up till now they had been devoted to each other. But now it was over. It was so completely over that Edna found difficult to believe that Jimmy did not realize it too. She smiled wisely, sadly, as she turned into the gardens of the Convent of the Sacred Heart and mounted the path that led through them to Hill Street. How much better to know it now than to wait until after they were married! Now it was possible that Jimmy would get over it. No, it was no use deceiving herself; he would never get over it! His life was wrecked, was ruined; that was inevitable. But he was young†¦Ã¢â‚¬ ¦.. Time, people always said, Time might make a little, just a little difference. In forty years when he was an old man, he might be able to think of her calmly – perhaps. But she, what did the future hold for her? Edna had reached the top of the path. There under a new-leafed tree, hung with little bunches of white flowers, she sat down on a green bench and looked over the Convent flowerbeds. In the one nearest to her grew tender stocks, with a border of blue, shell-like pansies, with at one corner a clump of creamy freesias, their light spears of green criss-crossed over the flowers. The Convent pigeons were tumbling high in the air, and she could hear the voice of Sister Agnes who was giving a singing lesson. Ah-me, sounded the deep tones of the nun, and Ah-me, they were echoed †¦.. If she did not marry Jimmy, of course s he would marry nobody. The man she was in love with, the famous actor – Edna had far too much common-sense not to realize that would never be. It was very odd. She didn’t even want it to be. Her love was too intense for that. It had to be endured, silently; it had to torment her. It was, she supposed, simply that kind of love. â€Å" But, Edna!† cried Jimmy. â€Å" Can you never change? Can I never hope again?† Oh, what sorrow to have to say it, but it must be said. â€Å" No, Jimmy, I will never change.† Edna bowed her head; and a little flower fell on her lap, and the voice of Sister Agnes cried suddenly Ah-no, and the echo came, Ah-no†¦.. At that moment the future was revealed. Edna saw it all. She was astonished; it took her breath away at first. But, after all, what could be more natural? She would go into a convent†¦. Her father and mother do everything to dissuade her, in vain. As for Jimmy, his state of mind hardly bears thinking about. Why can’t they understand? How can they add to her suffering like this? The world is cruel, terribly cruel! After a last scene when she gives away her jewellery and so on to her best friends – she so calm, they so broken-hearted – into a convent she goes. No, one moment. The very evening of her going is the actor’s last evening at Port Willin. He receives by a strange messenger a box. It is full of white flowers. But there is no name, no card. Nothing? Yes, under the roses, wrapped in a white handkerchief, Edna’s last photograph with, written underneath, The world forgetting, by the world forgot. Edna sat very still under the trees; she clasped the black book in her fingers as though it were her missal. She takes the name of Sister Angela. Snip! Snip! All her lovely hair is cut off. Will she be allowed to send one curl to Jimmy? It is contrived somehow. And in a blue gown with a white headband Sister Angela goes from the convent to the chapel, from the chapel to the convent with something unearthly in her look, in her sorrowful eyes, and in the gentle smile with which they greet the little children who run to her. A saint! She hears it whispered as she paces the chill, wax-smelling corridors. A saint! And visitors to the chapel are told of the nun whose voice is heard above the other voices, of her youth, her beauty, of her tragic, tragic love. â€Å" There is a man in this town whose life is ruined†¦Ã¢â‚¬  A big bee, a golden furry fellow, crept into freesia, and the delicate flower leaned over, swung, shook; and then the bee flew away it fluttered still as though it were laughing. Happy, careless flower! Sister Angela looked at it and said, â€Å" Now it is winter.† One night, lying in her icy cell, she hears a cry. Some stray animal is out there in the garden, a kitten or a lamb or –well, whatever little animal might be there. Up rises the sleepless nun. All in white, shivering but fearless, she goes and brings it in. But next morning, when the bell rings for matins, she is found tossing in her fever†¦. in delirium†¦Ã¢â‚¬ ¦ and she never recovers. In three days all is over. The service has been said in the chapel, and she is buried in the corner of the cemetery reserved for the nuns, where there are plain little crosses of wood. Rest in Peace, Sister Angela†¦.. Now it is evening. Two old people leaning on each other come slowly to the grave and kneel down sobbing, â€Å" Our daughter! Our only daughter!† Now there comes another. He is all in black; he comes slowly. But when he is there and lifts his black hat, Edna sees to her horror his hair is snow-white. Jimmy! Too late, too late! The tears are running down his face; he is crying now. Too late, too late! The wind shakes the leafless trees in the churchyard. He gives one awful bitter cry. Edna’s black book fell with a thud to garden path. She jumped up, her heart beating. My darling! No, it’s not too late. It’s all been a mistake, a terrible dream. Oh, that white hair! How could she have done it? She has not done it. Oh, heavens! Oh, what happiness! She is free, young, and nobody knows her secret. Everything is still possible for her and Jimmy. The house they have planned may still be built, the little solemn boy with hands behind his back watching them plant the standard roses may still be born. His baby sister†¦.. But when Edna got as far as his baby-sister, she stretched out her arms as though the little love came flying through the air to her, and gazing at the garden, at the white sprays on the tree, at those darling pigeons blue against blue, and the Convent with its narrow windows, she realized that now at last for the first time in her life – she had never imagined any feeling like it before – she knew what it was to be in love, but – in – love!

Bulimia and Depression Essay -- Causes of Bulimia, Eating Disorders

Bulimia and Depression The prevalence of eating disorders among American women has increased dramatically in the past decade. In turn, the psychological community has expanded it's scope of research and study by focusing more attention on eating disorders and concentrating on other extended issues related to eating disorders. The desire to distinguish and understand a possible relationship between bulimia nervosa and depression has become a major focus within the field. The purpose of this paper is to introduce the reader to literature from two different journal articles on this relationship. How Are Bulimia and Depression Possibly Related?: Presently, there are two predominant hypotheses on the relationship between bulimia nervosa and depression. The first hypothesis states that bulimia nervosa is an affective variant of depression. (Hinz and Williamson, 1987) This idea came about due to early reports of a high prevalence of clinical depression in bulimics and a high lifetime prevalence of depression in the families of these patients. Recent studies, however, provide evidence that this type of relationship between bulimia and depression is still unconfirmed. (Levy et al., 1989) The second hypothesis constitutes that bulimia is a "distinctive diagnostic entity with a psychopathological process different from that of other mental disorders". (Hinz, et al., 1987) The following articles review the findings of research which effect the level of support for these two hypotheses. Cognitive Comparisons in Defining Bulimia and Depression: Bulimia is characterized by a number of symptoms. Many of these symptoms are also common among depression. Schlesier-Carter, et al., 1989 state that for bulimia, "the distinctiv... ... psychopathological process different from that of other mental disorders". (Hinz, et al., 1987) Further research and study on the relationship between bulimia and depression is highly encouraged. With the high percentage of depression found in bulimic patients, understanding the link between these disorders is essential for treatment development. Bibliography: Hinz, L. and Williamson, D. (1987). "Bulimia and Depression: A Review of the Affective Variant Hypothesis". Psychological Bulletin, 102(1), 150-158. Levy, A., Dixon, K., and Stern, S. (1989). "How are Depression and Bulimia Related". The American Journal of Psychiatry, 146(2), 162-168. Schlesier-Carter, B., Hamilton, S., O'Neil, P., Lydiard, R., and Malcolm, R. "Depression and Bulimia: The Link Between Depression and Bulimic Cognitions". Journal of Abnormal Psychology, 98(3), 322-325.

Calvetta Essay

4. How, if at all, should Calveta’s organization structure and practices be changed to accommodate growth and effective communication, while maintaining the company’s culture? This is a very sticky issue. Growth, along with other factors, seems to have diminishing effects on company culture, popularly referred to as â€Å"Antonio’s way†. Two forms of growth present themselves to the company. They can either expand into the hospital segment (which falls in line with core competencies); or they could buy up GSD consequently growing their SLF customer base. Given the issues listed, I don’t believe purchasing GSD would be profitable, as debt financing would have to be undertaken thus, going against Antonio’s way. However, Frank believes they must grow in order to stay competitive within the industry so the former opportunity should be undertaken. The turnover, and promotion rate for Calveta is too rapid. It’s one of the major issues dissatisfied customers had with the SLF. Frank should consider slowing this down, and perhaps placing new staff members in proper training programs administered by current staff to ensure smooth staff changes. Whilst flexibility and ease of advancement may make the employees happier, the customers will suffer from the constant interrupted changes. Calveta should maintain a degree of normalcy in the workplace, and make it harder to advance (could have positive affects on employees motivation). Another structural issue is the current staff organization. If Frank is worried about the loss of emphasis on his father’s ideals he must communicate this effectively with the staff. Discussion groups, incentive packages, and achievable goals should be established for all staff members, especially new ones, so that company culture is maintained and reinforced. If Calveta are to grow, they will need a larger amount of regional employees. This will most likely lead to the hiring of persons outside of the company. Calveta need not hire them right out of college though. They may obtain them from similar companies with similar values and ideals. As GSD is about to be taken over, perhaps the better staff members may wish to come to Calveta  instead of staying on with a new owner. To ensure continuation of company culture pointed questions in the interview and recruitment process pertaining to it should be asked. Similarly, constant feedback for current employees would reinforce challenge 4, of Antonio’s way.

Social Networking Sites Are Anonymous Essay - 1173 Words

Priyanksinh Kapletiya ENG 112_08 Ms Christine Staco November 18, 2015 Social Networking Sites Are Anonymous Facebook, Twitter, Myspace. Admit it, you know you have one. Chances are you’re probably logged on at this very time. Social networking sites such as these have become such a regular part of daily life, and they’ve probably become part of your daily routine for example: we check our Facebook after wake up and Shower. Drive to the any store, write about it on social network. While Facebook and Twitter are easy ways to communicate with friends, family, and other people. Many people stop to consider the implications its usage may have for them in the future, or the hidden dangers of having an account. Moreover the total loss of privacy that comes with these networks, they can also affect your eligibility for employment, allow unknown predator’s access to private information, and harm peoples’. In addition, studies have shown a negative correlation between Facebook use and college GPA. (Vanden Boogart 57). I am proposing that people delete their Facebook and t heir twitter, take a break from cyber life, and return to their real land living Please do not feel that I am arguing on social networking users or any one of personal level. Myself I’m using Facebook and twitter, and I understand that it easy to spend much more time than planned on the network. With such a dynamic structure and constantly changing status updates, it’s easy to get caught up in the constantly changingShow MoreRelatedFreedom and Constraints in Social Media Essay1587 Words   |  7 Pagesthrough Anonymous A new age has developed and society is altering to adapt to new forms of technological communication. Through the use of the vast Internet through the use of social networking, image boards, blog sites and news media, society is altering in a way never seen before. Over the past couple of decades, the use of the Internet has expanded and grown exponentially as new technology develops. Since the introduction of social networking as well as alternative news media sites, the wayRead MoreAnonymous Social Networks: Nameless Commentary Harming Society865 Words   |  3 PagesSocial networks have evolved from AOL, Myspace, Facebook, and now we have an array of anonymous social networks emerging. I use social media regularly and I notice how anonymous social networks like Yik Yak and Secret are popular on the College of Charleston Campus. Established in 2012, Whisper allows users to send and receive messages anonymously. In addition, Whisper has general posts that are creatively embedded on a picture. Secret differs from most anonymous sites like, Yik Yak and WhisperRead MoreSocial Networking And Its Effects On Society988 Words   |  4 PagesNowadays everyone has accounts on multiple social networking sites and they spend a lot of time on updating the developments in their daily life and uploading various media like pictures and videos. People really enjoy doing this kind of activity, to be able to communicate with their friends, family members, and also meet new people. For certain people who use social networking as a marketing forum, this is an effective method. However social networking comes with its own share of negative effectsRead MoreThe Is An Internet Moral Panic Essay1568 Words   |  7 Pagesor society and are obsessed with love. With the connection of the internet, social media, and teen it has created completely new moral panic; catfishing. According to, to Merriam-Webster catfishing is defined as an individual who creates a fake profile on a socia l networking site to deceive or manipulate others (Catfish). Primarily, those who catfish use their fake profiles to gain romantic relationships with other social network users. Teens began creating fake profiles through their instinct ofRead MoreOnline Activities And Social Media1325 Words   |  6 Pagesbegin targeting social media users who match their profiles with online ads. As a user of social media, I often do online research on a particular topic or item I’m looking to buy to compare features and learn more about it. The next time I check my yahoo mail account, the side banner advertisements have all the items that I’ve recently searched online. It’s creepy. Social media users seem to have a false sense of privacy because it feels somewhat anonymous. It is anything but anonymous. Even the governmentRead MoreAnonymous Group1600 Words   |  7 PagesAnonymous Hacktivist Group Anonymous is an international group that is dedicated to computer hacking, using the Internet as their main weapon. They were formed in the years between 2003 and 2004 originating from an imageboard web site named 4chan. Their members’ real identities are not known, as they are always maintaining anonymity within their operations and messages. They are represented by a logo of a headless suited man, than instead of a head has a question mark. The group has become famousRead MoreEssay High Tech Offenders868 Words   |  4 Pages Social bond theory Roman meydbray 27 from San Jose. A former information technology manager of creative explosions pleads guilty to getting unauthorized access to a computer of his former employer. According to the court after two weeks of his termination he got access to the computer system and deleted an email server domain and accesses the email account of the president of creative explosion. He changed the mail server to reject every Incoming email causing them many losses. Social bondingRead MoreEssay about The Role of Social Media in American Society 1127 Words   |  5 PagesWhen analyzing the role of social media in American society, several questions come to mind. What is social media and are these social media and networking sites helpful to the people of America; can these sites be used to enhance or do they intrude in the relationships people have with others, and can they be integrated into their daily lives successfully. As the world becomes more and more technology friendly, the interne t has transformed into a place that nearly everyone can go to get away. WithRead MoreExploring The Motivations For Using Social Media, And Will Focus On Self Presentation1424 Words   |  6 PagesSocial media sites are taking over our lives and the number of active users has increased dramatically in the last decade. 65% of American adults use social media today, compared with a meagre 7% in 2005 (PewResearchCentre, 2015). Facebook is the largest social networking website, with more than 1,550 million active users as of January 2016 (Statista, 2016). This essay will explore the motivations for using social media, and will particularly focus on self-presentation. One common theory suggestsRead MoreSocial Networking Affects Our Youth939 Words   |  4 Pages Social networking has become a norm in our society. Facebook, Instagram, Twitter, Snapchat, Myspace are but a few examples of the relatively new phenomenon of online social networking that play a significant role in our daily lives. The popularity of online social networking sites is constantly growing having people of all ages signing up for this sites y the million. Social networking has without a doubt contributed to many positive things in our lives, it allows us to share and communicate with

Summary. In This Article, The Most Crucial Part Is Investing

Summary In this article, the most crucial part is investing in reskilling current employees. 65% of the respondents will take on this approach with future workforce strategies. Ryan Frishmann, the author of this article, says that he does somewhat agrees with the statement â€Å"Hire for character, train for skill.† He believes that if you invest in skill and training that character will come out of it because diligence is required when applying these skills. The article mentions two skills that are very important. These are analytical skills and social skills. Analytical skill is the ability to visualize or solve both complex and uncomplicated problems by making decisions that are sensible given the information. Social skill is any skill†¦show more content†¦According to a survey called â€Å"The State of American Jobs†, 54% of workers believe that training/skills development throughout their work will be essential, while 33% says that it is important but not essential. In identifying future candidates, skills should be the focal part of this. The demand for particular occupations or specialties are changing every 5 or 10 years, and this is set to accelerate. Most transferable skills remain constant and are tangible. Skills is the foundation of learning. Many tests have come out in order to test skill competencies. This will help employees identify the best employees for the job. In Bill Taylor’s article Hire for Attitude, Train for Skill, he takes a completely different approach. His approach is that you hire employees with the same personal values as the organization. This what helps to make the organization in sync. They believe that character counts more than credentials. According to the article Should you Hire for Personality or Skill, they believe that you should go through a series of tests to see how well you will fit with the organization. Some of these tests include personality tests, cognitive tests, and skills based tests. They all believed it is based on what type of company you have and the nature of the job. Relevance to the different Industries Different skills are relevant to the different industries because most of them are transferrable. If you lack the direct experience you need, you can still get the jobShow MoreRelatedSuccessful Businesses Derive Their Strength From Skillful Management Strategies And A Positive Financial Position895 Words   |  4 Pagesas a function of how it performs against its own track record over time and within the market in which it operates. Profitable businesses utilize the income statement, balance sheet, owners’ equity calculations, and the statement of cash flows for this purpose. Income Statement The income statement reflects business operations over time. It reports the revenues generated and expenses incurred by a firm over an accounting period (Melicher Norton, 2014). Major expenses that are shown on the statementRead MoreLeadership And Management And Leadership1569 Words   |  7 Pagesinfluencing, guiding in a direction, course, action, opinion. The distinction is crucial.† (Leiding, 2004, p.11) However, it is difficult to draw a clear distinction between leadership and management and create an ultimate formula because they perform simultaneously in an organisation, and the organisation is complex. Sometimes, it is easy to mix the use of leadership and management when the roles interrelate. Therefore, it is crucial to understand the role of each concept and how it can be effective whenRead MoreA Critical Year For The Affordable Care Act Essay1684 Words   |  7 PagesEntry 1: A Critical Year For The Affordable Care Act - Timothy S. Jost This article discusses the progress of the ACA as it enters its sixth year. Jost begins the article by first discussing the success of the act, which include a historical drop in the number uninsured, high levels of satisfaction and a slower growth in health care costs compared to previous years. The paper further discusses how the ACA will roll out in the 2016 year. Individuals and large companies will be taxed for failing toRead MoreAutozone1393 Words   |  6 PagesAutoZone Case Study Analysis Executive Summary: A case brief on AutoZone,Inc is being presented in this article. The paper briefly discusses the history and progress strategy of the company so far. The main idea of the paper is the dilemma faced by a portfolio manager- Mark Johnson- and the wise decision he could make in order to safeguard his client’s portfolio. The paper examines the current position of AutoZone in the market and its growth potential which would help Johnson in making hisRead MoreDifferent Sides Of Education : An Important Part Of One s Life1606 Words   |  7 PagesDifferent Sides of Education Education is vital, in fact the most important part of one’s life. Getting a higher education is very important in order to live in this world. Nelson Mandela, a politician, said â€Å"Education is the most powerful weapon which you can use to change the world† (BrainyQuote). When it comes to living a successful life, I live by this quote. I believe experience is something that will change one’s life. Throughout out our school career, we have experienced something that changedRead MoreCan Contract Theory Explain Social Preferences?1425 Words   |  6 PagesAnalytical Summary: Can Contract Theory Explain Social Preferences? One of the revolutionary changes in the economic thinking is taking into account the effect of social preferences on economic activities. During the last two decades, experimental economics showed that, social preferences play an important role on the economic activities. For example, Knack and Keefer (1997) proved that, trust and civic duty have important contribution to economic growth. Also, Slemrood (2003) find out that, realRead MoreFinancial and Monetary Economics Essay1616 Words   |  7 PagesIn theory the Stock Market is said to be efficient as stock prices should follow a random walk, which, means that stock price changes should be random and unpredictable, If stock prices were predictable then this would prove that the stock market is inefficient as this implies that all available information was not already impounded in stock prices. Hence the notion that stock prices reflect all available information is known as the efficient market hypothesis (EMH). It was Read MoreHow Your Staff And Clients Can Benefit And Obtain Value From The Use Of Technology1426 Words   |  6 PagesAssignment 1 Executive Summary This report was commissioned to inform and emphasise the importance of how your staff and clients can benefit and obtain value from the use of technology. Through research, it is stated that 86 percent of buyers who have had a great customer experience will pay more or come back which is an important factor in maintaining business growth. The importance of a business having great customer satisfaction is crucial for your business to grow, as it promotes customer loyalty-Read MoreEssay On Corporate Social Responsibility1800 Words   |  8 Pageshave there been debates on its importance. This paper will be discussing the effect of corporate social responsibility on the financial performance of a company. This report first addresses the methodology used in searching for relevant resources in the first section of the report, section two summarizes the research while critically analyzing the sources used to answer this paper and the final section will be the conclusion. Methodology of Search: For this report a systematic approach has been usedRead MoreApplication Plan For A Single Software System2375 Words   |  10 PagesLeadtek Corporation September 10 2014 Business Report â€Æ' Table of Contents I. Executive Summary 3 II. Introduction 3 III. Main Body 4 IV. Recommendations 8 V. Reference List 12 I. Executive Summary Anderson (2014) said â€Å"ERP implementations rarely fail in formulation; however, they frequently fail in implementation.† It does not in with just purchasing an ERP system. A well designed implementation plan is the company’s ticket to success. A well designed implementation plan

Corporate Social Responsibility Of The Banana Industry

Chiquita Brands International is a multinational corporation that focuses on the distribution of bananas that are produced in several developing Latin American countries. There is a reoccurring theme of unethical behaviors in the banana industry which in return has made companies such as Chiquita to take on Corporate Social Responsibility (CSR). CSR has been a crucial factor for Chiquita to take attention to for a global turnaround. Important features Chiquita had to consider were obligations to ethical, social standards, legal, and environmental standards. These factors lay a major role in resolving CSR issues. Chiquita faced other problems besides CSR, for example they faced difficulties accessing trade markets in the EU. Several trade†¦show more content†¦Doh, 2012). These human rights groups expect them to behave ethically while contributing to the economic development and quality of life in the workforce. In the 1990’s Chiquita was viewed as a company that was un caring and indifferent. Chiquita suffered with lack of innovation, small profits, and low morale with its employees which lead for the company to be extremely infamous. For instance, in 1998 Chiquita was charged with illegal business practices exposed from an undercover operations (Luthans, P. Doh, 2012). Chiquita was guilty for violations in environmental, human, and political rights. This left an â€Å"unsavory impression of our company† stated by Jeff Zella a corporate responsibility officer at Chiquita (Luthans, P. Doh, 2012). After this it was clear to Chiquita that being socially responsible needed to be an interest for long-term success. Chiquita needed to act immediately if it had any hopes of winning over the community. Chiquita also faced problems with the European Unions decision to impose much larger tariffs and quotas on Chiquita’s imports From Latin American countries. The new tariff’s cut the market share by more than 50 percent but also made it harder to compete in the European Union’s 6.7 billion dollar banana market (Luthans, P. Doh, 2012). Chiquita thought that this regulation of trade was in direct violation of the fair trade principles specified in the World Trade Organization. The fairShow MoreRelatedChiquitas Global Turnaround2720 Words   |  11 Pagespoor image when it came to Corporate and Social responsibility. Over the years Chiquita faced many accusations about the conditions workers were faced with at many of their facilities in Latin America and have also had their environmental policies questioned many times in the press. The company has made great strides in recent years in improving their public image with regards to corporate and social responsibility. In particular Chiquita’s commitment to the Better Bananas Project has helped improveRead MoreBlood Bananas10217 Words   |  41 PagesTB0245 Andreas Schotter Mary Teagarden Blood Bananas: Chiquita in Colombia No one laughs at the banana in its areas of origin. It is too serious a business, on which jobs and lives depend. Peter Chapman, Author of Jungle Capitalists. For Chiquita Brands International, a pioneer in the globalization of the banana industry, bananas are not only serious business, they represent an array of economic, social, environmental, political, and legal hassles. Since its founding more than a hundred yearsRead MoreCorporate Social Responsibility Group Paper1344 Words   |  6 Pages MGMT 2130 (Section 002) Corporate Social Responsibility Group Paper Brenda Lang Marisa Arnholtz, Kyla Mackie, Cassidy Makus October 19, 2015 â€Æ' Corporate Social Responsibility Group Paper In 1955, the McDonald’s franchise was established by Ray Kroc. Since then, it has been a growing success in the food and drink industry, directly and indirectly employing over 200,000 people throughout Canada. (McDonald’s, 2015, para. 2). McDonald’s is generating nearly $4.5 billion in the local annualRead MoreTata Motors Increase in Its Global Footprint Essay580 Words   |  3 PagesBoth very successful global companies, Tata Motors are part of the Tata Group a sprawling conglomerate with a presence across many industries. Chiquita Brands International Inc. is the global market leaders in producing, distributing, and marketer of bananas (Chiquita story). Chiquita’s global expansion came from acquiring existing businesses. Through subsidiaries and associate companies, Tata Motors increased its global footprint operations in the UK, South Korea, Thailand, Spain, South Africa andRead MoreTesco And Society Report 2014837 Words   |  4 Pagesis operating in 12 markets across Europe and Asia. 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Black Out Periods And The Sarbanes Oxley Act Accounting Essay Example For Students

Black Out Periods And The Sarbanes Oxley Act Accounting Essay Who Suckered Who ( Executive Summary ) . The subsequent paper will discourse the Sarbanes-Oxley Act and how it specifically pertains to the Enron instance and their organisation. The former populace traded company that was one time valued at over 60 billion dollars and became one of the quickest and largest houses on Wall Street suffered an even quicker ruin by monopolising the system and interrupting Torahs. This paper will analyze an act that was passed based about entirely on the illegal minutess that transpired during the Enron epoch. It highlights the importance of the Sarbanes Oxley Act, its importance in this instance and specify what this act means for present and future companies. While Enron was surely non the first company to pull strings financess or deficiency concern moralss, their alone state of affairs gave Congress the necessary fuel to ordain this new jurisprudence. This act, every bit good as the Enron instance set new case in points lawfully and ethically and has changed the range of Wall Street. This essay besides emphasizes black out yearss, an of import facet of the Enron instance that provided grounds to their immoral concern behaviour in add-on to more support of implementing the Sarbanes Oxley Act. Blackout yearss involve a period of clip where an employee or stakeholder can non obtain loans, distribute financess or reassign and/or diversify assets for more than three back-to-back concern yearss. During this period, these options are suspended, limited or restricted. If a company needs to entree these options during this period, they must give notice written in apparent English in a timely mode to the issuer of any employer securities. Even though blackout day of the months existed prior to Enron, the Sarbanes Oxley Act of 2002 revised the regulations and new limitations were Enron-Driven. The paper below will besides discourse Enron s disgraceful behaviour and several of the many Torahs that were broken that created the Sarbanes Oxley Act every bit good as how other companies and stakeholders will profit from the act. It will besides explicate that although many will state deficiency of moralss do non needfully intend interrupting Torahs, the alterations in the Sarbanes Oxley Act were set in topographic point due to the immoral actions of Enron executives and their stakeholders. In fact, the Act suggests that its executing was due in portion to contending legal but immoral actions. Finally, the paper will reason with the punishments that a one would confront should they go against any of the regulations in the Sarbanes Oxley Act. It besides draws attending to ways to protect oneself should they go cognizant of a individual or company go againsting the Act. It stresses how Enron s ruin set new legal case in points and sets an illustration of what non make both lawfully and professionally. Outline1 Meet the Crooks ( Situational Analysis )2 What Went Wrong ( Analysis of relevant legal and ethical issues )3 A4 A5 A6 Retribution ( Recommendations A ; Conclusions )7 Beginnings: A8 A9 A Meet the Crooks ( Situational Analysis ) At the clip of its prostration, Enron made history as the largest and most ill-famed bankruptcy in American history. This was of class before the prostration of WorldCom and Leman Brothers, and its failure was straight responsible for the creative activity of the Sarbanes Oxley Act, GAAP ( Generally Accepted Accounting Principles ) and the constitution of the PCAOB ( Public Corporation Accounting Oversight Board ) . Enron was so much at mistake for the constitution of these ordinances that the Sarbanes Oxley Act reads about identically as a prohibition to each now improper action taken by Enron s executives. Overnight, the prostration of Enron destroyed 1000s of pensions, investings and retirement financess. The impact was so terrible that stakeholders were still being compensated every bit tardily as December 2009. In 2001, cardinal Executives of Enron, an highly powerful and influential energy corporation and attached accounting and fiscal houses were found guilty of corporate frau d, obstructor of justness, disproof of paperss, peculation and insider trading. The building of Enron s death began in 1992 when Jeff Skilling the President and COO of Enron convinced Federal regulators to allow Enron utilize an accounting method called grade to market which allowed them to grossly blow up their accounting figures. With the aid of accounting house Arthur Anderson which now Accenture, Enron was able to tacitly hide their losingss by implementing a assortment of unscrupulous accounting patterns. Andy Fastow created 3000 particular involvement keeping corporations, which he used to hide Enron s losingss, implemented distribution of corporate equity disguised as loans and employed complex namelessness patterns which included neglecting to bring forth balance sheets with gaining statements. An illustration includes the materializing of the California energy crisis, where Enron deliberately created the semblance of an energy deficit which they used to drive monetary values upward. Another illustration is when in 1999, Enron sold Merrill Lynch a $ 7 million interest in three energy-generating flatboats in Nigeria. Enron disguised the sale as a loan, yet reported it as a $ 12 million net income. As a consequence of such patterns Enron s stock monetary value grew steadily and by early August 2001 the monetary value was over $ 90 per portion. The SEC announced that they were traveling to look into Enron and by August 15, 2001, the stock monetary value had fallen down to $ 42 per portion, $ 15 by the terminal of October and closed at $ 0.60 per portion in late November before a bankruptcy filing on December 2, 2001. God And Descartes EssayIn Section 306, the Sarbanes-Oxley Act prohibits executives from selling stock during these blackout periods. During the Enron dirt, when employees were unable to sell their portions as the stock monetary value plummeted, but senior executives were. This resulted in many employees 401k s being wiped out. Furthermore, Section 306 ever requires that companies give their employees 30-days notice prior to a blackout period, or face $ 100 per participant for every twenty-four hours of a blackout period ( Grill ) .A A It is of import to understand that these blackout periods are, in most instances, wholly legal. They normally occur when there are administrative alterations in the 401k section. The job in the Enron instance is that while the blackout period was normal in nature and length, it came at a really bad clip, as the company was fighting and head executives were cognizant that things were merely traveling to acquire worse. Legal action can be taken in these state of affairs if it is deemed that Enron executives did non move with their employees best involvements in head when publishing the blackout period ( Marchiz ) .A Class action suits followed on the behalf of Enron employees. These suits were filed against Enron functionaries, Enron s comptroller Arthur Andersen, and Northern Trust, the 401k program s decision maker ( Enron 401 ( K ) Litigation ) . Retribution ( Recommendations A ; Conclusions ) Future companies must larn from the errors made by Enron through the usage of hazard direction safeguards. Since the clip of the Enron dirt, statute law has passed that give companies clearer guidelines to follow and inducements to move consequently. Clearly, one of the most of import stairss companies must take is to ahdere to the Sarbanes-Oxley Act, Section 306, when calculating out how to manage blackout periods. Executives must forbear from trading during blackout periods, and must give proper warning to employees when these periods are nearing. A great trade of the death of Enron was attributed to many people turning a blind oculus to evidently flawed fiscal records. A major issue addressed in the Sarbanes Oxley Act was forestalling such witting turning away. CEO s and CFO must subscribe off on all fiscal statements and letters that are issued to the populace. There was besides the issue of privacy, non revelation, change and straight-out devastation of paperss which is an obstructor of justness. Such actions are now penalized by mulcts and 10 to 20 old ages of prison clip. No longer can a corporation s accounting house provide any other services than accounting to said corporation, as to forestall a struggle of involvement. Most significantly the corporate organisation has been wholly restructured restructured. The board of managers must dwell of a bulk of independent members. The board must keep meetings independent of those with the executives. The compensation, audit and nominating commissions must dwell wholly of independent managers. Last the hearers must describe straight to the audit commission and non the officers and managers. Beyond blackout periods, nevertheless, Sarbanes-Oxley besides requires the Federal Sentencing Commission to observe ways for companies to better ethical civilization. Companies would be well-advised to follow these guidelines, such as: Instill a codification of moralss Train employees in the codification and in moralss, in general A agency for employees to describe misconduct ( ex: hotline ) Follow-up on studies of misconduct submitted by employees Action by the board on ailments Self-reporting and probe on ethical and legal issues Sanctions and expirations for those who violate the jurisprudence and company regulations A high-level officer to be in charge of using the codification of moralss ( Jennings, 61 ) Beginnings: A Enron 401 ( K ) Litigation . JPMorgan Chase. 04/10/2010 lt ; hypertext transfer protocol: //159.53.60.165/cm/cs? pagename=JPM_redesign/JPM_Content_C/Generic_Detail_Page_Template A ; cid=1159307685433 A ; c=JPM_Content_C gt ; .A A Grill, Bennet. Sarbanes-Oxley for Entrepreneurs . Gaebler. 04/10/2010 lt ; hypertext transfer protocol: //www.gaebler.com/The-Sarbanes-Oxley-Act-Title-III-Blackout-Periods.htm gt ; .A Honig, Stephen ; Morris, Duane. Rights and Duties of Public Employers, Executives and Lawyers After Sarbanes-Oxley.A Kautter, David. DOL issues Enron-driven blackout rules. . The Free Library. 04/10/2010 lt ; hypertext transfer protocol: //www.thefreelibrary.com/DOL+issues+Enron-driven+ % 22blackout % 22+rules-a096555837 gt ; .A A Machiz, Mark. PRESERVING Pension . PBS. 04/10/2010 lt ; hypertext transfer protocol: //www.pbs.org/newshour/forum/march02/enron5.html gt ; . SEC Adopts Rules on Provisions of Sarbanes-Oxley Act: Washington, D.C. , January 15, 2003. Welytok, Jill. Sarbanes-Oxley for Dummies. Wiley Publishing, 2008. Jennings, Marianne. Business: Its Legal, Ethical, and Global Environment. Mason, Ohio: Cengage Learning, 2008.A