Getting Laid Off from a Job free essay sample

Getting laid off from a Job Tonya Hunter-Martin comm 215 may 25, 2010 Dr. Williams Abstract Losing a Job is very stressful. This experience leads to depression, worthlessness, and frustration. Losing a Job is disappointing and affects everyone in the household. If he or she has felt that a Job was secure at any time; being removed or laid off could have come as a shock, and the feeling of humiliation and betrayal could be felt. These feelings and all these emotions are real, but in time they will go away. Initially the thought of disappointment may occur, and there is no reason to hide these feeling from friends and especially family. Talking to the spouse and children is an excellent idea. This idea is highly recommended, and may diminish some of the stress. Children may not understand the logistics of being laid off, but they will understand that schedules have changed. A spouse can sometimes understand, and sometimes not. We will write a custom essay sample on Getting Laid Off from a Job or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Discussing the issue will allow an outlet and help release frustration. Men sometimes like to appear to have everything under control, and may refrain from communicating with their wife. Communication is the key and is extremely relevant in a situation like this. The pain of financial burden is recognized nce a layoff has occurred. When either spouse has been laid off and are not able to provide for the family like they have in the past, tension arises. Friction and conflict will cause arguments and disagreements. Anger will also appear and could spiral out of control. The question of maintaining the mortgage, automobile payments and giving up extra activities will be felt. Layoffs only cut into the income, but there are alternate options. A different route will need to be taken to maintain a household, but it wont be the end of the world. Unemployment is an option to choose from as a temporary position. Options such as starting a business, or coursing a hobby, could take place at a time like this. Taking advantage of a layoff by thinking outside the box, could lead to enormous opportunities. These opportunities could lead to greater finances than a previous place of employment. This is a chance to bring the family together and use the familys creative side. Getting together and utilizing everyones ideas could be a productive event. This will allow each family member a chance to feel like he or she have contributed to the forming of the business in which he or she have created. Finding a good time to discuss problems

About Vikings History, Locations, and Characteristics

About Vikings History, Locations, and Characteristics The Vikings were a Scandinavian people highly active in Europe between the ninth and eleventh centuries as raiders, traders, and settlers. A mixture of population pressure and the ease with which they could raid/settle is commonly cited as the reasons why they left their homeland, the regions we now call Sweden, Norway, and Denmark. They settled in Britain, Ireland (they founded Dublin), Iceland, France, Russia, Greenland and even Canada, while their raids took them to the Baltic, Spain, and the Mediterranean. The Vikings in England The first Viking raid on England is recorded as being at Lindisfarne in 793 CE. They began to settle in 865, capturing East Anglia, Northumbria, and related lands before fighting with the kings of Wessex. Their regions of control fluctuated greatly over the next century until England was ruled by Canute the Great who invaded in 1015; he is generally considered one of Englands wisest and most able kings. However, the ruling House which preceded Canute was restored in 1042 under Edward the Confessor and the Viking age in England is considered to have finished with the Norman Conquest in 1066. The Vikings in America The Vikings settled the south and west of Greenland, supposedly in the years following 982 when Eric the Red – who had been outlawed from Iceland for three years – explored the region. The remains of over 400 farms have been found, but the climate of Greenland eventually became too cold for them and the settlement finished. Source material has long mentioned a settlement in Vinland, and recent archaeological discoveries of a short-lived settlement in Newfoundland, at LAnse aux Meadows, have recently born this out, although the topic is still controversial. The Vikings in the East As well as raiding in the Baltic, by the tenth century Vikings settled in Novgorod, Kiev, and other areas, merging with the local Slavic population to become the Rus, the Russians. It was through this eastern expansion that the Vikings had contact with the Byzantine Empire – fighting as mercenaries in Constantinople and forming the Emperors Varangian Guard – and even Baghdad. True and False The most famous Viking characteristics to modern readers are the longship and the horned helmet. Well, there were longships, the Drakkars which were used for war and exploration. They used another craft, the Knarr, for trading. However, there were no horned helmets, that characteristic is entirely false. Famous Vikings King Canute the GreatEric the Red, settler of Greenland.Leif Ericsson, settler of VinlandSweyn Forkbeard, King of England and Denmark.Brodir, active in Ireland.

CONSTRUCTION CONTRACTS AND LAW ( A STRATEGY FOR A WATER COMPANY ) Essay

CONSTRUCTION CONTRACTS AND LAW ( A STRATEGY FOR A WATER COMPANY ) Bonus to the writer - Essay Example In the traditional strategy, the design is conducted by a client that is different from the contractor in charge of constructing the project according to OGC (nd). Other variants of the management contracting strategy include design, manage and construct and construction management. The design and build strategy on the hand is where the consultant that designs a construction is also charged with the responsibility of actualizing it in reality. The other main strategy is the management strategy. This strategy involves contracting an organization to be in charge of ensuring that other contractors in a project deliver predefined goal effectively (OGC nd). The management contractor in most cases is separate from the consultant that completes the design of the construction. There are a number of factors that must be considered when selecting a contract strategy. The main factor involved in this respect include timing, variation, price certainty, competition, quality, complexity profession al responsibility, risk avoidance, and professional responsibility. ... 1. Bestwater Main Rehabilitation Contract Strategy Bestwater’s main rehabilitation project is aimed to replace small diameter water mains with MDPE pipes. The project however involves a lot of liaising with several authorities. The contract will involve a little of risk related to timely completion of the work as there is about five years to complete the tasks involved. The work involves general and specialized activities that may necessitate the contracting of different contractual partners to spread the risks involved as well as to achieve the best possible quality of service. Alternatives In order to accomplish this task, the company may opt to use the traditional and design and build contract strategies. The advantages associated with traditional contract strategy include the competitive tendering, cost certainty at the beginning of the construction process and the existence of clear lines of responsibility as noted by Engineering Construction EDC (1985). The strategy also makes it easy to change designs while making use of the best possible design and construction skills. This strategy can however make it difficult to complete the project in the shortest possible time since decision making is bound to be slow and convoluted. Furthermore, this strategic option requires good organizational interfaces which may not be very easy to achieve. On the other hand, design and build has high buildability levels making the project have short completion times. The company’s responsibility in the process is also reduced which makes the company bear less risks compared to the traditional strategy (Walker and Hampson 2002). The quality provided by this option may however not be as good as that offered by

Can harm reduction strategies provide a viable basis for youth and Essay

Can harm reduction strategies provide a viable basis for youth and community work practice in marginalized communities with significant drug problems - Essay Example e progressive nations in the world is primarily due to the realization that a consistent portion of the population will use drugs which includes alcohol and tobacco however this discussion speaks primarily to the illegal variety. The current illegal drug strategy in the UK is four-fold. One, educating young persons in the dangers of misusing drugs; two, law enforcement initiatives designed to keep communities safe from drug-related and criminal behaviour and three, disrupt the supply of drugs. The fourth part of the strategy is harm reduction techniques (â€Å"Harm Reduction†, 2002). The goal of harm reduction is to do simply that for both individual and community without regard for personal ideological, legal or moral opinions of drug use. Government sponsored programs and treatment for drug users allows an opportunity for early intervention and education or, for the habitual user, a supply source for controlled narcotic distribution and unused syringes. Access to controlled amounts of narcotics or their synthetic equivalent ensures the drug’s pureness and takes away the need to commit crimes for drug money. A ‘clean needle program’ slows the spread of the HIV virus, hepatitis and other blood-borne illnesses. The benefit to both individual and community is clear (â€Å"AIDS and Drug Misuse†, 1988). The community method of harm reduction incorporates outreach services as its main intercession technique. This is opposed to the traditional, functional approach which operates from a fixed and often inconvenient location. Agencies are situated mainly within marginalized communities and open at opportune times so as to be more accessible to the drug user. In addition, agency workers go to the user if necessary. The workers interact differently in the community method. Instead of outlining a prescribed path of wellness to the user, they inquire as to the needs of the user. â€Å"Needs will be expressed, often having nothing to do with the reduction of

William Shakespeare Sonnets Essay Example | Topics and Well Written Essays - 750 words

William Shakespeare Sonnets - Essay Example Sonnet 144, 146, 147 and 152 are a few of his completed works and these sonnets carry with them important themes and messages. The theme of love is evident in these sonnets like all of his works. Sonnet 144 mainly discusses the theme of how women are evil owing to the distraction that they provide to men and hence move men away from their faith. The sonnet explains how men are physically attracted to women and Shakespeare considers this attraction to be of threat to pure love. On the other hand, Sonnet 146 carries a spiritual theme and reflects upon the segregation of the soul from the body upon the death of a person. Sonnet 147 explains the theme of illness and how illness drives a person towards depression. The last sonnet in discussion that is sonnet 152 revolves around the confusion of the poet regarding love and whether the love of the dark lady can be trusted and relied upon. The four sonnets carry with them individually very deep themes and meanings which are to be understood by the reader. Sonnets William Shakespeare is one name that fails to be unknown. From children to elderly, whether associated with Literature or not, everyone knows him as a man, who wrote plays and poetry. As general as that sounds, that is the magnanimity of his reputation and fame. To be more precise, William Shakespeare is a person who has contributed to English Literature more than anyone else. In his life, he was known for his plays, theatres and drama, but after his death, the rest of his published work showed that he was a much more intense and qualified poet. The sixteenth century celebrated him and his talents, nevertheless, any celebration or recognition remains small to the size of his contributions. His poetry remains alive today and his sonnets are a perfect example of it. As deep as his sonnets were, they had a certain mysterious element to it. There is a hidden story in each sonnet, yet they all seem connected and extremely personal at the same time. It’s the typical Shakespeare magic. The sonnets discussed in this paper are Sonnet 144, 146, 147 and 152; their complications, themes, story and their whole Shakespeare affect. Sonnet 144’s main theme is about how a woman is an evil figure when it comes to luring men. In this Sonnet, Shakespeare talks about good and bad people and refers them to as the â€Å"two loves† and the â€Å"two spirits†. He is explaining the human nature of men as to how women attract them physically and damage their faith. It somehow reflects the reality of life that no matter what happens; men will always have a desire for women. Shakespeare writes this sonnet with a feeling of threat that he feels from this evil to his â€Å"pure love.† This sonnet clearly explains the war that rages within a man after he falls in love; a war between his spirit and body. And according to this sonnet, the woman is the evil that supports body over the spirit. In short, the woman is like a wall between he ll and heaven. Moving on, sonnet 146 is said to be the only sonnet which has a grave religious element to it. None of the other sonnets by William Shakespeare have that connection to God. This Sonnet, in particular brings out the feeling of â€Å"impending death.† Even though there is no particular mention of God, there is a spiritual and a meditative feel about this. And once again, we witness a battle between the soul and body but in a completely different way. This battle is the detachment that takes place between the body and soul when a person dies. Sonnet number 147 is a different story in whole. It portrays the poet, that is, William Shakespeare as a sick man who is suffering from a disease that involves an excruciating fever. The expression in the sonnet

History of Accounting Standards in the UK

History of Accounting Standards in the UK Accounting norms and standards, applicable for companies in the UK, emanate from the Companies Act, 1985, amended later by the Companies Act, 1989, and by subsequent statutory instruments. While the Companies Act lays down minimum reporting requirements, such as filing of accounts with the Registrar of Companies, other agencies like the Accounting Standards Board, (ASB) and the Institute of Chartered Accountants of England and Wales, (ICAEW) are responsible for laying down accounting standards, and for the development and regulation of the accounting profession. The ICAEW, the English and Welsh accountancy body for accountants and auditors plays a major role in controlling the accountancy profession, and the conduct of its members. Accounting standards, known as Financial Reporting Standards, (FRSs) are issued by the ASB and form the guidelines for preparation of accounting statements. The Generally Accepted Accounting Principles, known as UK GAAP, governed the preparation of accounts, in the UK, until 2005. Most countries, in the past, had their own national GAAPs, each being quite different from the other. The international initiative for harmonisation of accounting practice has led to the adoption of International Financial reporting Standards, (IFRSs) by all listed companies in Europe. Listed companies in the UK have to prepare accounting and financial statements, in line with IFRS requirements, from 2005. Unlisted companies can continue to prepare their accounting statements under UK GAAP, and can switch to IFRS standards with more comfort. Accounting methods, in the UK, have traditionally depended upon accepted accounting principles, rather than a body of rules. Accounting statements aim to â€Å"portray the nature of accounting entities operating in a free economy characterised by private ownership of property†, (Principles based or rule based accounting standards, 2006) and depend upon concepts like those of ownership, entity and funds. The objectives and concepts of accounting resulted in the establishment of widely accepted accounting principles, namely (a) cost principle, (b) revenue principle, (c) matching principle, (d) objectivity principle (e) consistency principle, (f) full disclosure principle, (g) conservatism principle, (h) materiality principle (i) uniformity principle and (j) comparability principle. (Riahi-Belkaoui, 2004) With time, these principles led to the development of techniques, and rules, to facilitate functioning, and ensure uniformity of treatment, on a large scale, by professionals an d companies. In the US, where accounting developed parallely to the UK, accounting standards were also based upon established principles. However, over time, the demands of the business environment in the US led to the creation of voluminous rules that dictated the preparation of accounting statements. The major reasons for this were easier enforceability, better comparability and consistency, usefulness in situations that were complex and needed sophisticated interpretation, control of earnings management and creative accounting, and resolution of inconsistencies in existing standards. While there is some truth in these assertions, (with rules undoubtedly developing because of the demands and challenges faced by the accounting and business fraternity), this enormous body of rules grew into a multi headed hydra that worked against the basic reasons that had necessitated their creation. The increasing complexity and sheer volume of successive rules led to their adherence becoming more important th an the underlying principles. This, in turn, led to a number of undesirable results including the development of a box ticking approach, the usage of the wording of rules, by unscrupulous manipulators, for window dressing and creative accounting, overloads and delays in preparation of accounting statements, delays in framing of new rules in response to changes in the marketplace, and the propensity for professionals to take refuge in rules rather than in representing difficult and uncomfortable realities. A significant body of opinion relates the numerous frauds that emerged in the US in the late nineties, and the early years of this century, notably the Enron and WorldCom episodes, to the rules based accounting system of the United States. Many experts feel that the accounting system of the UK, based upon adherence to accounting principles rather than rules, has helped in protecting the British economy from such disasters. Principle based accounting standards arise out of a conceptual and theoretical framework of transparency and simplicity with a hierarchical and overriding position of principles in the determination of accounting decisions. Principle based accounting requires three elements (a) overarching concepts, (b) principles that reflect these overarching concepts and (c) limited guidance. Guidances are necessarily limited, in principle based accounting, and apart from a small number of interpretations on major issues, are built in, by way of small explanations, in the standards themselves. Usage of this approach naturally requires much greater involvement and responsibility on the part of the directors of companies, as well as from professional accountants and auditors, and enjoins them to ensure the presentat ion of accounts in strict accordance with principles. The adoption of IFRS, since 2005, has led to the usage of new Financial Reporting Standards in the preparation of accounts in the UK. While some changes have been necessary, especially in the treatment of goodwill and other intangibles, the number of commonalities between UK GAAP and IFRS, (primarily because the IFRS also follows a principle-based approach) have helped in making the change smooth and trouble free. IFRS 1 illustrates the commonality shared by UK GAAP and IFRS on principles. The key principle behind IFRS 1 is full retrospective application of all IFRS, in force at the closing balance sheet date, for the first IFRS financial statements. It provides guidance in the use of hindsight and the application of several versions of the same standards. While it works on principles, with companies given significant flexibility in their reporting, it expects companies to maintain transparency and achieve comparability. The principle-based approach is also the base for the code of ethics governing accounting professionals, and the code of corporate governance in the UK. Over the past fifteen years, the UK government has initiated a number of studies into improving corporate governance by eminent and experienced individuals. The Greenbury Report (1995), the Hampel Report (1998), and the Turnbull Report (1999) followed the Cadbury Report of 1992. The Cadbury report stands out, not just because it was the first of various studies that helped in the development of corporate governance in the UK but also because it was clear in adopting a principle based approach that originated a self regulatory approach â€Å"whereby reporting of compliance (became) part of the listing requirements for public companies.† (Jones and Pollit, 2003) The emphasis on the board as a focal decision point could be said to be led by Cadbury, as could be the emphasis on appropriately constituted board sub-committees (remuneration, audit and nomination), independent non-executive directors and the separation of chairperson and chief executive positions. Many of the recommendations of the Cadbury Code have been incorporated into the OECD Principles of Corporate Governance (OECD, 1999) and into other national Corporate Governance Codes (Cadbury, 2000). (Jones and Pollit, 2003) These various studies, as well as a long running Company Law Review, carried out at the instance of the UK government, led first to the formulation of the Combined Code of Corporate Governance, 2003, and then to its replacement, with the Combined Code of Corporate Governance, 2006, applicable for reporting years beginning on or after November1, 2006. The combined code stresses the primacy of principles, and self-regulation, by company boards. The code contains principles, and supporting provisions, with listing requirements making corporate governance disclosure statements, prepared in two parts, mandatory. While the first part requires companies to report on the application of the principles contained in the code, the second part requires them to confirm compliance with the code’s provisions, with appropriate explanations if they do not. The â€Å"comply or explain† approach helps both companies and investors, and allows shareholders to make their own judgements. Some of the main principles embodied in the combined code require (a) every company to be headed by an effective board, collectively responsible for the success of the company (b) clear division of responsibilities at the head of the company, between the running of the board, and the executive responsible for running the company’s business, (with no individual having unfettered powers of decision), (c) a balance between executive and non-executive (in particular (independent non-executive) directors, (d) formal, rigorous and transparent procedures for appointment of new directors, (e) the provision of information to the board, in a timely manner, and of quality appropriate for it to make proper decisions, (f) the need for the board to evaluate its own performance, as well as that of its directors (g) the regular re-election of directors and planed and progressive refreshment of the board,(h) a remuneration policy, (sufficient but not excessive), and structured to link remuneration with performance, for the executive directors, (i) transparency in fixation of remuneration, with directors not to be involved in fixing their own remuneration, (j) the presentation of a balanced and understandable assessment of the company’s position and (k) a sound system of internal control for safeguarding investor wealth and company assets. While the combined code contains a number of other principles, the ones illustrated above emphasise that company boards are enjoined to act responsibly, and with common sense, be transparent in their actions, and adopt a principled and virtuous path in corporate action. The principle-based approach ensures freedom and flexibility in operations while necessitating the highest codes of corporate conduct. (The combined code on corporate governance, 2006) The code of ethics adopted by the ICAEW, effective September 1, 2006, requires adherence to five key principles, namely, integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. The code, which has three parts, establishes the five fundamental principles that govern professional ethics and provides a conceptual framework for applying these principles. â€Å"It provides examples of safeguards that may be appropriate to address threats to compliance with the fundamental principles and also provides examples of situations where safeguards are not available to address the threats and consequently the activity or relationship creating the threats should be avoided.† (Code of Ethics, 2006) The code elaborates that threats could arise from self-interest, self-review, advocacy, familiarity and intimidation. It is exhaustive in the treatment of fundamental ethical principles, the threats that may arise and compromise these principles and the approach best suited by professional accountants in facing and overcoming these threats. The guidance provided is more than adequate for trained and committed accountants to conduct themselves in the best traditions of ethicality even without having to follow voluminous and complex rules. Shaken by the Enron and WorldCom affairs the American establishment pushed through the Sarbanes Oxley Act (Sox) in 2002, aiming to increase transparency, and rid the US corporate world of potential conflict-of-interest issues between a broad spread of parties, including clients and auditors. Sox has some distinctive features, namely rigorous new reporting requirements for all listed companies, sharply enhanced responsibilities for senior management in the presentation of accounts, (including the spectre of long jail terms for offences like fudging figures and misreporting), and restrictions on auditors dealing with clients for long periods. â€Å"Sox is the most important piece of accounting and corporate governance to have come out of the US since the Great Depression.† (Holliday, 2003) Apart from laying down much greater responsibilities for members of top management, it has also opened a great debate in the USA on effecting a changeover from rule based accounting to princip le based accounting. It does this first in section 108(d), which requires the SEC to study the accounting system to ascertain the extent to which it is principles-based, as opposed to rules-based, and to tell us how long it will take for us to achieve a principles-based system; and second, in section 108(a), which requires the Financial Accounting Standards Board (FASB) and any other approved standards-setting body to adopt procedures ensuring prompt consideration of new rules reflecting international convergence on high quality accounting standards. (Bratton, Abstract, 2003) While significant change on this front is yet to happen, US GAAP and IFRS practices are converging with each other. The IASB and the FASB are working together, since 2002, to reduce and eliminate differences between IFRS and US GAAP. IFRS 3, for example, provides a good example of how IFRS has moved substantially towards US GAAP. The phasing out of the â€Å"pooling of interests† method, under IFRS made it mandatory, from March 31, 2004, for companies in the EU to identify the acquiring entity, adopt the purchase method of accounting, and replace amortisation of goodwill with the impairment method. While the calculation of impairment of goodwill differs under US GAAP, the principles, in both cases, remain the same. IFRS 5, one of the more important standards deals with non current assets held for sale and presentation of discontinued operations. Non current assets need classification as â€Å"held for sale† subject to certain conditions being met, and income statements need to disclose a single amount on the face of the income statement that includes details of profits, capital gains and cash flows from discontinued operations. While the move to reclassify non-current assets appears to be unquestionable, the stripping out of all commercial effects of discontinued operations is sensible and based upon the business entity principle. It will provide a much clearer vision of current economic performance. (Kirk, 2006) As the countries of Europe, along with New Zealand and some other states, move towards adoption of IFRS, the global movement towards implementation of principle based accounting is becoming stronger. Adoption of common standards becomes feasible only if they work upon principles and not rules. It becomes well nigh impossible to find commonality between two sets of voluminous rules that arise out of location and situation specific circumstances. Principles, on the other hand, represent globally common moral and ethical values, and provide opportunities for common grounds for discussion and decision. This is also the main reason why accountants in the UK have found it comparatively easy to adopt IFRS practices. Bibliography Approach, Scope and Authority, 2006, Code of Ethics, ICAEW, Retrieved April 23, 2007 from www.icaew.com/index.cfm?route=143703 Bullen, H, and Cafini, R, 2006, Accounting Standards Regarding Intellectual Assets, UN Department of Economic and Social Affairs, Retrieved April 16, 2007 from unstats.un.org/unsd/nationalaccount/ia10.pdf Bratton, W, 2003, Enron, Sarbanes-Oxley and Accounting: Rules Versus Principles Versus Rents, Abstract, Villa Nova Law Review, Retrieved April 23, 2007 from papers.ssrn.com/sol3/papers.cfm?abstract_id=473242 FASB: Financial Accounting Standard Board, 2006, Retrieved April 16, 2007 from www.fasb.org Code of ethic, 2006, ICAEW, Retrieved April 23, 2007 from www.icaew.com/index.cfm?route=143703 IFRS and US GAAP, 2005, IAS Plus Deloitte, Retrieved April 16, 2007 from deloitte.net/dtt/cda/doc/content/dtt_audit_iasplusgl_073106.pdf Higson, C and Sproul, M, 2005, Coping with IFRS, London Business School, Retrieved April 16, 2007 from www.london.edu/assets/documents/PDF/Chris_Higson_paper_IFRS.pdf Holliday, I, 2003, Why these folks mean business, Financial World, Retrieved April 23, 2007 from www.tavakolistructuredfinance.com/FWOct03.pdf Intangible assets: brand valuation, 2004, IFRS News Brand Valuation, Retrieved April 16, 2007 from www.pwc.com/gx/eng/about/svcs/corporatereporting/IFRSNewsCatalogue.pdf Jones, I, and Pollit, M, 2003, Understanding how issues in corporate governance develop, University of Cambridge, Retrieved April 23, 2007 from www.cbr.cam.ac.uk/pdf/wp277.pdf Kirk, R, 2006, IFRS 5, Non current assets held for sale and presentation of discontinued operations, Financial reporting, Retrieved April 23, 2007 from http://www.cpaireland.ie/UserFiles/File/AccPlus%20IFRS5.pdf. Lycklama, M.P., 2005, Goodwill and value creation of acquisitions, Retrieved April 16, 2007 from www.bedrijfswetenschappen.leidenuniv.nl/content_docs/PDF/goodwill_and_value_creation_of_acquisitions.pdf Nobes, C. and Parker, R., 2004, Comparative International Accounting (9th edition), Prentice Hall Radebaugh, L.H., Gray, S.J., Black, E.L., 2006, International Accounting and Multinational Enterprises, 6th edition, John Wiley and Sons, inc., USA Roberts, C, Weetman, P, and Gordon, P, 2005, International Financial Reporting: A Comparative Approach, 3rd edition, FT Prentice Hall, USA Similarities and Differences, 2005, A comparison of IFRS, US GAAP and Belgian GAAP, PriceWaterhouseCoopers, Retrieved April 16, 2007 from www.pwc.com/extweb/pwcpublications.nsf/docid/74d6c09e0a4ee610802569a1003354c8

Flowers For Algernon :: essays research papers

Flowers for Algernon The main characters of the story are Charlie, who is a mentally retarded person involved in a remarkable experiment which increased his I.Q. Alice, a teacher at the Adult Basic Education Facility at Beekman College who taught Charlie how to read and write, the professors who operated on Charlie. Fay who appeared toward the end of the book , and last but not least Algernon. The novel is exciting and has an original idea. The moods That I felt in the story are ones of sorrow, anger, and guilt. In the story, Charlie, is the subject of an experiment which increases his intelligence. Charlie originally wants the operation to look intelligent and get friends. Unfortunately some of his hopes were not met. The main characters in the novel include Charlie, Alice, Algernon, and Fay, a character who did not make much of an appearance, but he thought that he played an important part in Charlie trying to sort out his past and figure out his present and future plans. Charlie is a mentally retarded person who has impressing people and gaining friends as one of his top priorities. He then hears of an experiment which could possibly make him smart. He makes himself a subject to this human experiment with the hopes of gaining knowledge in a sole purpose of gaining friends. As the book goes on, Charlie goes through dramatic changes mentally, and instead of making him gain friends he actually is looked on in the same way if not worse. For example, at Charlie's old work his "friends" made fun of him and enjoyed his company just because Charlie had amused them. Yet after the operation, Charlie finds out that he had not made his friends like him more, but had pushed them away. Charlie understood now what his friends did to him in the past, and starts to look down upon them. Alice, Charlie's teacher, is the person who gave Charlie to the idea to give the experiment a chance. She thinks that Charlie has the determination and will power to ma ke the experiment work. Then, later on in the book, she gets emotionally involved with Charlie and helps Charlie learn more about himself. Algernon, is a lab animal who also had the experiment done on him and as result makes him smarter than the average mouse. Algernon plays a very important part in the novel because he foreshadows what will happen to Charlie later on in the book.