Of Mice and Men and Oliver Twist Essay Example for Free

Of Mice and Men and Oliver Twist Essay Of mice and men written by John Steinbeck is set in 1930 during the economic depression caused by the stock market crash of 1929. Unlike Oliver Twist, Of mice and men is set in USA, near the Salinas River, in the hot and beautiful state of California. On the other hand, Charles Dickens Oliver Twist is set in the powerful and the majestic city of London, over-ruled with darkness and murky pollution brought about by what was the industrial revolution in 1870, when the novel was set. The Industrial revolution really puts the whole evil and darkness of London into a shadow which adds to the sinister acts that unveil themselves as the novel progresses. The two main characters of of mice and men are two migrant agricultural labourers, George Milton and Lennie Smalls. George, Small and quick, dark of face, with restless eyes and sharp strong features. Every part of him defined : small, strong hands, slender arms and a thin bony face. The second part of an unlikely relationship between these two friends is Lennie, who is a large man, shapeless of face, with large, pale eyes, with wide sloping shoulders. George is Lennies guardian, because of his mental immaturity he is totally reliant on Georges leadership and commanding power, over of which he follows. In my opinion, without George, Lennie would either be dead or locked up in jail, as a result of him doing stupid acts. It is ironic that Lennies surname is Small, because of his huge size, Bear like as the author describes. In the time of which of mice and men is set, there is lots of tension. Social classes, women, people who suffer from racism all suffer at the same expense during this period. Crooks is the only black man In this novel, and it is through him that we can see the position of blacks in America. Crooks, is crippled because he got kicked by a horse, he has his own little room, away from the rest of the hands. The other hands openly refer to Crooks as Nigger, this example directly amplifies the life and times of the Black Americans at this time. Women are also represented through Curleys wife. Curleys wife is one quarter of an unhappy marriage. The other three quarters of the marriage is Curley, the bosses sun, who has full power of his wife and tells her what to do constantly. Steinbeck deliberately doesnt give Curleys wife a name, this representing the insignificance and illustrates ownership over women at this time. Curleys Wife doesnt really love Curley, and didnt really marry him because of love. She married him to prove a point to her mother, who destroyed the relationship she did have with the one she did love. She admitted, that marrying him was a Way Out. Curleys wife is an ambitious, flirtatious, good looking, young women, who the ranch hands try to ignore and avoid. She is trapped in loneliness, in Curleys wrath, she is where she isnt loved, and her only alternative is to make the most out of what she has got. Aint I got a right to talk to nobody? Whatta they think I am, anyways? Youre a nice guy. I dont know why I cant talk to you I aint doin no harm to you. Previous to the murder, in the barn. There, in my opinion, is a hierarchy at the ranch, and at the bottom lies Curleys wife and Crooks, two characters treated insignificantly and are discriminated due to their social classes, a women and a black. In California, the setting for this novel, the atmosphere and the surroundings is very harsh and tough for the workers. The attitude and behaviour of the workers in the novel reflect this well. For the workers, there was no cash benefit for the workers, so If they lose their job then they have to do without and mainly starve. The law, I learned is enforced well, but strangely enough, without any force as we never see any police during the novel. California is described extremely well, it is very interestingly described too, this appeals to the reader and gives the novel a very bright and happy start. The first few pages focus on the setting and commentate on all the happenings that go on, this builds a sense of reality. Steinbeck was born and raised in California, near Salinas, so he had an advantage when attempting to describe it as he can relate to it very well. Oliver Twist is almost exactly the opposite in comparison. It is a very dark novel. London at this time set the scene for the monstrosities that happened and the events that took place. You could almost guess what was to expect when reading the first few pages of Oliver Twist, but to do the same with Of mice and men would be completely different. Of Mice and Men starts on a high, very bright and colourful, but it changes contrasts and horrible happenings crowd the last few chapters of the novel. The two main characters in Oliver Twist are Oliver and Fagin. Oliver is a young orphan, brought into the then cruel world by an unknown mother. Fagin, is an Un-human man, whose features are aged and ugly. He is a ring leader of a gang of thieves that rob the city of London of valuable possessions, such as money, watches and gold. The Artful Dodger is Fagins keen apprentice, willing to learn, who knows all the tricks of the trade, a master of theft and scams. Bill Sikes, Fagins second man, is a ruthless cut throat man, whose large size and aggressive attributes add to the murder later on in the novel. The two murderers, Lennie and Sikes have many similarities. Firstly Sikes and Lennie are two large and intimidating men, whos leader is considerably smaller than them. Secondly, they both receive orders and are followers to their two leaders. Although Sikes doesnt receive commands off Fagin to an extent where he cannot survive without him, like Lennie, one part of the story he does. This is the main event that leads up to the murder of Nancy. In the early hours of the morning, when all the human and civilised world is asleep, London is awake. Fagin is awake in his chair. Waiting. Sikes enters with the loot that he has stolen from peoples houses. Fagin starts to talk about Nancy, Sikes girlfriend. He goes on and explains that Nancy could be a leak and could tell on them to the police. Fagin, knowing that Sikes has the mordacity and the capability of murder, begins to perform reverse psychology. He knows that if he pulls the right strings that Sikes could do anything for him. Sikes quite easily falls into Fagins mastermind trap, as if he had been brainwashed or hypnotised, he is now going to commit Fagins murder for him. Sikes goes to where Nancy is sleeping and severely shouts and screams at her. This traumatises her, to the extent where she doesnt know what is going on. This makes Nancy vulnerable, and this is where Sikes commits his brutal and sick attack on her. We can tell, just by reading these several lines of the story, the evil and cunningness of Sikes. He continuously beats Nancy to death with a wooden stick. Leaning up top the murder of Curleys wife, which was by far not as hellacious and as horrific as this, Lennie was minding his own business and was in the barn, calmly stroking one of Slims pups. Not knowing his own strength Lennie accidentally killed the pup. Lennie began to become sad and at the same time, angry. He repeatedly thought about George not letting him tend the rabbits, at the home of which the whole is dream is based around. An hell say : Now just for that you aint gunna tend no rabbits. Lennie put the pup in the straw, and began to talk to himself, moaning the death of the pup. Curleys wife enters and begins to flirt with Lennie, who confesses to her liking for stroking nice things. She invites him to stroke her long soft hair, but as the stroking becomes harder, she panics; the harder he strokes the more she panics and then Lennie accidentally breaks her neck. He half-buries the body in the hay and runs off to the brush. As you can tell, both the two murders are of a totally different nature. In of mice and men, the murder was unexpected, and didnt really fit into the surrounding story, On the other hand, In Oliver Twist, a murder was almost inevitable. Sikes was a premeditated murder, as he had thought it out and planned the whereabouts etc. Lennies was out of the blue, an accident neither him or anyone else could of prevented. The setting of the two murders, also are totally different. The murder of Curleys wife was in the barn, in the sunny and hot state of California. The murder of Nancy was in the grimy claustrophobic city of London. The descriptions in the stories of the murders, are again totally opposite. In Oliver Twist, Dickens almost runs a post-mortem on the body, and describes Sikes moves in detail after the murderer. In of mice and men, however, Steinbeck runs a bleak vague synopsis on the happenings.

My Mom is the Perfect Role Model Essay -- Personal Narrative, essay ab

"Children have never been very good at listening to their elders, but they have never failed to imitate them." ---― James Baldwin To write about my role models, I could have picked teachers, I could have picked people extremely influential in their field, and I could have picked models and other aesthetically pleasing individuals. But instead, I found the perfect combination of all three: my mother. There isn't one person on this earth more educational, more competent, and more aesthetically pleasing than my mother. And there isn't one person on this earth that can re-direct my role model focus from her. My mother has suffered parental loss, the threat of cancer and what might be one of the hardest things to do, raising two girls. At this stage in her life, my mother is a highly respected woman in the Psychology world, a highly respected woman in the Catholic Church, and a highly respected woman in my family. She's held us together in times... ... in Monopoly and make unfair candy trades at Halloween. I'm still the world-class flutist, playing in my room for hours at a time, tirelessly. She always finds time to go to my concerts and recitals. But I'm so much more now. I'm a young adult. Soon to be a college student. I've transcended that "reprimand and scold" stage to the "friend and daughter" stage. My mother is my life and my soul, someone that will always be a part of me, no matter how old this little bunny gets.

Management Accounting Research

Management accounting research has thrived producing substantive findings relevant to industry, but its’ application in practice is questionable. The requirements for management accountants have changed over the years in terms of the roles, skills and knowledge base required. Thus, arguably, industries should look at greater continued participation into higher education. Management accounting research has gone beyond the traditional costing for large industries. Traditional management accounting roles have been reformed and/or faded away.Burns et al argued that the new reformed roles of management accountants necessitate new education and training. Considering the changes/emergence and popularity of new occupational management accounting roles including business analysts, strategic management accountants and management controllers, less prominence should be placed on traditional learning methods but more on ‘case studies, practical projects and group research assignments ’ (Scapens 1999). If such changes are to be implemented, large challenges lie ahead including cost constraints.Burns et al (2004) looked at management accounting research exploring the changes in terms of the expansion of topics, methods and problems making comparisons with the changes in management accounting practices. Burns et al (2004) also examined the skills and knowledge requirements by management accountants and how these aspects may also require a reform in education and management accounting curriculum. Burns and Yazdifar (2001) asked UK qualified management accountants to highlight the ten most perceived management accounting important tasks, tools and techniques of 1995-00 and 2000-05.They founded that both sets of results, management accountants placed emphasis on traditional management accounting roles such as performance evaluation, budget planning and management, management accounts interpretation and presentation, cost and financial control. It was founded th at management accountants perceived budgets as the most important task also highly ranking variance analysis in the late nineteenth century. Nevertheless, numerous new areas such as ABC, balanced scorecard were attributed as low significance.They also founded the expected importance of future tasks considerably changed with more emphasis being placed on newer tasks particularly in strategic planning and implementation, valued-added identification and implementation, new information system implementation, operational information interpretation. It was also founded that despite budgets and variance analysis being highly rated in the 21st century, more importance was placed on ABC, balanced scorecards. Thus, future years have more emphasis on ‘strategy-aligned analysis’ and less emphasis on ‘cost control and cutting’.Identifying the requirements of management accounting practitioners can enable researchers to place more emphasis on such requirements during inv estigations in order to maintain its currency with practitioners. Burns et al (2001) questioned the reasons for changes in management accounting modelling the tasks as well as roles of management accountants. Consequently, they asked UK qualified management accountants to highlight what they considered to be vitally important contributions to change in management accounting.They founded that information technological advances including accountancy software advances and organisational restructuring as well as the new styles of modern management to be a vital contribution in driving change in the tasks and roles of management accountants. However, Scapens et al (2003) founded that customer orientated initiatives and globalisation were the two fundamental drivers for change. Johnson and Kaplan (1987) argued the existence of a ‘relevance gap’ between management accounting research and practice.They based their argument on fact that companies had one information system and e xternal financial reporting statutory requirements would take preference over the information required by internal management accountants. Burns et al founded modern technological advances including database capabilities enabled the storage of vast amounts of information which can be analysed in various ways meeting the needs of a number of users. Thus, managers can easily access variances and performances.Modern technology has contributed to the change of management accounting roles. Fundamental advances in management operations and productions such as just-in-time have challenged previous methods such as Ford’s mass production. Manufacturing automation has resulted in increased the relation of fixed costs to variable (Bromwich and Bhimani, 1994). New forms of competitiveness such as customer service, differentiation and innovation of products, quality. Hence, more importance is placed on the monitoring of crucial non-financial variables.Scapens et al (1996) argued that mana gers not necessarily management accountants have the necessary technology, access of data and in numerous cases the necessary skills to be their own ‘pseudo’ accountants. Burns et al (2001) founded that globalisation, customer focus and new forms of competitiveness have affected the roles of management accountants. There has been increased global competition, market volatility and shorter product life cycles contributing to the reform of management accounting roles.There has also been an increased focus on overheads as they now contribute to a substantial proportion of business costs. Consequently, there is increased focus on investigating the value added by overhead processes. Nevertheless, the analysis of overheads is a weak section of traditional management accounting. Considering the emphasis placed on traditional methods, it is questionable whether modern management accounting research is gaining recognition by practitioners despite such research anticipating chang es in modern day.Burns et al (2001) argued to the contrary of Johnson and Kaplan stating that a relevance gap does not exist. They argued that management accounting research has highlighted issues concerning management accounting change. Practice frequently searches for a quick fix to problems failing to address fundamental issues. Practitioners and professional sponsors fail to appreciate modern important investigations and management accounting research often seeking solutions to problems using traditional methods.Arguably, the problem does not lie in management accounting research which has accommodated changes but the way in which it is taught and generally accepted. It’s a shame that new management accounting solutions are not thoroughly researched independently in the way new medicines are. Researchers have acknowledged the requirements of incorporating social science theories, other social and economic elements into accounting in order to expand practice effectively. T his was seen with the development of a ‘reward and control systems deriving from micro-economics, in particular agency theory, and social psychology’ (Merchant, 1998).However, professional textbooks do not mention such investigations and the way in which research communicated is questionable to the sustainability of the subject. It is argued that professional bodies place more emphasis on the examination and training of traditional management accounting methods. Thus, practitioners are denied access to vital knowledge relevant to their tasks. Arguably, if practitioners do not possess adequate grasp of knowledge based on modern research and theory, they are more likely to accept new methods with questionable validity only to find limitations following implementation.Burns et al founded a growth in international management accounting researchers in the last 30 years despite it being dominated by the West. Thus, management accounting research is now dealing with new issues such as culture and ethnicity (Harrison and McKinnon, 1999), diverse political system regulation and governance (Puxty et al 1987), dispersion of accounting knowledge internationally (Jones and Dugdale, 2002). Arguably, management accounting research is now broader and more flexible accommodating cultural variations. Management accounting research is now anticipating challenges encountered by practitioners.This includes areas such as ‘contingent system design, motivations and rewards, environmental scanning and strategy, and non financial aspects of control’ (Burns et al 2004, pg. 16). However, it is questionable the level of emphasis placed on new methods anticipating changes in the real world and still the majority of contributions come from traditional methods which have been thoroughly tried and tested. Thus, considering the changes occurring in management accounting research and practice, practitioners need to adopt a cumulative continuous learning approach to upd ate ones knowledge.Langfield-Smith (1997) founded that traditional methods in management accounting have become more automated as supposed to disappearing supporting the findings of Burns et al. They stated that increased and changed forms of competition, combined with technological advances, have resulted in flexibility and flatter organisations reforming the roles of management accountants. Despite Burns et al concluding that researchers are accommodating the changing roles and requirements of practitioners, their research findings can be criticised by the findings of Lawal (2002).Lawal (2002) founded that academics and practitioners have different opinions of the important topics ought to be taught. Lawal (2002) founded that academics highly valued budgets, organisational behaviours and IT in comparison to practitioners. Lawal (2002) also founded that academics placed less importance on skills required by practitioners such as time-management, negotiation and team-working. She al so founded little innovative and participative teaching methods for example videos, field studies and outside business speakers.Thus, Lawal (2002) argued a reform in teaching methods to incorporate case studies, real-life projects, group work and presentations and increased involvement by practitioners in teaching, in-depth research projects. This would arguably help management accounting research maintain its’ currency with practitioners. New managements accounting researches, proposals and methods are criticised by practitioners often highlighting various inadequacies and limitations. Thus, many new proposals are discarded questioning whether management accounting research is maintaining its currency with practitioners.When evaluating new systems, practitioners often fail to refer to academic research findings on the potential obstacles and/or effectiveness. It is questionable as to whether management accounting research has been successful considering its little practical impact. This is vastly to do with the training and education which has excluded modern researches. Arguably, there have been poor mechanisms and incentives for turning research findings into suitable techniques and policies as well as incorporating such findings into teaching programmes as the roles and skills of management accountant’s change.Observations have found that professional accounting courses including many bodies emphasise on facts and methods abandoning fundamental theory and new research. Consequently, practitioners are sceptical of research having unrealistic expectations attempting to find quick and easy explanations/solutions to difficult problems. Practitioners do not obtain sufficient research skills from professional training. Burns et al (2004) founded that academics and practicing management accountants have different career paths obstructing shared interaction as well as understanding.Academics progression is based on research accomplishments as suppose d to professional involvements. Thus, academics place less emphasis on practitioner focussed research considering the little benefit to them. The issues relating to management accounting research maintaining its currency with practitioners lie in the communication. A method needs to be adopted whereby the two are closely interrelated. The research by Burns et al (2004) has helped provide an insight into the changing roles and skills required of management accountants as well as the changes that have occurred in management accounting research.Such research by Burns et al is vital in understanding the reasons for changes in practitioner roles as well as requirements in order for management accounting research to maintain its currency with the practitioners. Arguably, research has kept up with times to accommodate changing requirements of management accountants. However, its application in practice is questionable and whether management accounting research is actually maintaining itâ⠂¬â„¢s currency with practitioners. Thus, methods should be adopted whereby research is accompanied with supporting evidence involving tried and tested methods.Suitable mechanisms and incentives for turning research findings into suitable techniques and policies should be developed and incorporated into teaching programmes. Management accountants are part of professional bodies that can incorporate new developments to the area in teaching. Professional bodies often release publications and this method should be used to communicate new management accounting research theories and findings that can be successful in practice. New management accounting research and theories are available on the internet but it is questionable whether such findings are actually used.Thus, practitioners should be encouraged to read upon new publications of management accounting research. Considering research is constantly developing with roles of management accountants changing, there should be increased p ublications by professional bodies for members in order for research to maintain its currency with practitioners. Management accounting research is crucial to the healthy development of management accounting and maintaining its’ currency with practitioners. Management Accounting Research Management accounting research has thrived producing substantive findings relevant to industry, but its’ application in practice is questionable. The requirements for management accountants have changed over the years in terms of the roles, skills and knowledge base required. Thus, arguably, industries should look at greater continued participation into higher education. Management accounting research has gone beyond the traditional costing for large industries. Traditional management accounting roles have been reformed and/or faded away.Burns et al argued that the new reformed roles of management accountants necessitate new education and training. Considering the changes/emergence and popularity of new occupational management accounting roles including business analysts, strategic management accountants and management controllers, less prominence should be placed on traditional learning methods but more on ‘case studies, practical projects and group research assignments ’ (Scapens 1999). If such changes are to be implemented, large challenges lie ahead including cost constraints.Burns et al (2004) looked at management accounting research exploring the changes in terms of the expansion of topics, methods and problems making comparisons with the changes in management accounting practices. Burns et al (2004) also examined the skills and knowledge requirements by management accountants and how these aspects may also require a reform in education and management accounting curriculum. Burns and Yazdifar (2001) asked UK qualified management accountants to highlight the ten most perceived management accounting important tasks, tools and techniques of 1995-00 and 2000-05.They founded that both sets of results, management accountants placed emphasis on traditional management accounting roles such as performance evaluation, budget planning and management, management accounts interpretation and presentation, cost and financial control. It was founded th at management accountants perceived budgets as the most important task also highly ranking variance analysis in the late nineteenth century. Nevertheless, numerous new areas such as ABC, balanced scorecard were attributed as low significance.They also founded the expected importance of future tasks considerably changed with more emphasis being placed on newer tasks particularly in strategic planning and implementation, valued-added identification and implementation, new information system implementation, operational information interpretation. It was also founded that despite budgets and variance analysis being highly rated in the 21st century, more importance was placed on ABC, balanced scorecards. Thus, future years have more emphasis on ‘strategy-aligned analysis’ and less emphasis on ‘cost control and cutting’.Identifying the requirements of management accounting practitioners can enable researchers to place more emphasis on such requirements during inv estigations in order to maintain its currency with practitioners. Burns et al (2001) questioned the reasons for changes in management accounting modelling the tasks as well as roles of management accountants. Consequently, they asked UK qualified management accountants to highlight what they considered to be vitally important contributions to change in management accounting.They founded that information technological advances including accountancy software advances and organisational restructuring as well as the new styles of modern management to be a vital contribution in driving change in the tasks and roles of management accountants. However, Scapens et al (2003) founded that customer orientated initiatives and globalisation were the two fundamental drivers for change. Johnson and Kaplan (1987) argued the existence of a ‘relevance gap’ between management accounting research and practice.They based their argument on fact that companies had one information system and e xternal financial reporting statutory requirements would take preference over the information required by internal management accountants. Burns et al founded modern technological advances including database capabilities enabled the storage of vast amounts of information which can be analysed in various ways meeting the needs of a number of users. Thus, managers can easily access variances and performances.Modern technology has contributed to the change of management accounting roles. Fundamental advances in management operations and productions such as just-in-time have challenged previous methods such as Ford’s mass production. Manufacturing automation has resulted in increased the relation of fixed costs to variable (Bromwich and Bhimani, 1994). New forms of competitiveness such as customer service, differentiation and innovation of products, quality. Hence, more importance is placed on the monitoring of crucial non-financial variables.Scapens et al (1996) argued that mana gers not necessarily management accountants have the necessary technology, access of data and in numerous cases the necessary skills to be their own ‘pseudo’ accountants. Burns et al (2001) founded that globalisation, customer focus and new forms of competitiveness have affected the roles of management accountants. There has been increased global competition, market volatility and shorter product life cycles contributing to the reform of management accounting roles.There has also been an increased focus on overheads as they now contribute to a substantial proportion of business costs. Consequently, there is increased focus on investigating the value added by overhead processes. Nevertheless, the analysis of overheads is a weak section of traditional management accounting. Considering the emphasis placed on traditional methods, it is questionable whether modern management accounting research is gaining recognition by practitioners despite such research anticipating chang es in modern day.Burns et al (2001) argued to the contrary of Johnson and Kaplan stating that a relevance gap does not exist. They argued that management accounting research has highlighted issues concerning management accounting change. Practice frequently searches for a quick fix to problems failing to address fundamental issues. Practitioners and professional sponsors fail to appreciate modern important investigations and management accounting research often seeking solutions to problems using traditional methods.Arguably, the problem does not lie in management accounting research which has accommodated changes but the way in which it is taught and generally accepted. It’s a shame that new management accounting solutions are not thoroughly researched independently in the way new medicines are. Researchers have acknowledged the requirements of incorporating social science theories, other social and economic elements into accounting in order to expand practice effectively. T his was seen with the development of a ‘reward and control systems deriving from micro-economics, in particular agency theory, and social psychology’ (Merchant, 1998).However, professional textbooks do not mention such investigations and the way in which research communicated is questionable to the sustainability of the subject. It is argued that professional bodies place more emphasis on the examination and training of traditional management accounting methods. Thus, practitioners are denied access to vital knowledge relevant to their tasks. Arguably, if practitioners do not possess adequate grasp of knowledge based on modern research and theory, they are more likely to accept new methods with questionable validity only to find limitations following implementation.Burns et al founded a growth in international management accounting researchers in the last 30 years despite it being dominated by the West. Thus, management accounting research is now dealing with new issues such as culture and ethnicity (Harrison and McKinnon, 1999), diverse political system regulation and governance (Puxty et al 1987), dispersion of accounting knowledge internationally (Jones and Dugdale, 2002). Arguably, management accounting research is now broader and more flexible accommodating cultural variations. Management accounting research is now anticipating challenges encountered by practitioners.This includes areas such as ‘contingent system design, motivations and rewards, environmental scanning and strategy, and non financial aspects of control’ (Burns et al 2004, pg. 16). However, it is questionable the level of emphasis placed on new methods anticipating changes in the real world and still the majority of contributions come from traditional methods which have been thoroughly tried and tested. Thus, considering the changes occurring in management accounting research and practice, practitioners need to adopt a cumulative continuous learning approach to upd ate ones knowledge.Langfield-Smith (1997) founded that traditional methods in management accounting have become more automated as supposed to disappearing supporting the findings of Burns et al. They stated that increased and changed forms of competition, combined with technological advances, have resulted in flexibility and flatter organisations reforming the roles of management accountants. Despite Burns et al concluding that researchers are accommodating the changing roles and requirements of practitioners, their research findings can be criticised by the findings of Lawal (2002).Lawal (2002) founded that academics and practitioners have different opinions of the important topics ought to be taught. Lawal (2002) founded that academics highly valued budgets, organisational behaviours and IT in comparison to practitioners. Lawal (2002) also founded that academics placed less importance on skills required by practitioners such as time-management, negotiation and team-working. She al so founded little innovative and participative teaching methods for example videos, field studies and outside business speakers.Thus, Lawal (2002) argued a reform in teaching methods to incorporate case studies, real-life projects, group work and presentations and increased involvement by practitioners in teaching, in-depth research projects. This would arguably help management accounting research maintain its’ currency with practitioners. New managements accounting researches, proposals and methods are criticised by practitioners often highlighting various inadequacies and limitations. Thus, many new proposals are discarded questioning whether management accounting research is maintaining its currency with practitioners.When evaluating new systems, practitioners often fail to refer to academic research findings on the potential obstacles and/or effectiveness. It is questionable as to whether management accounting research has been successful considering its little practical impact. This is vastly to do with the training and education which has excluded modern researches. Arguably, there have been poor mechanisms and incentives for turning research findings into suitable techniques and policies as well as incorporating such findings into teaching programmes as the roles and skills of management accountant’s change.Observations have found that professional accounting courses including many bodies emphasise on facts and methods abandoning fundamental theory and new research. Consequently, practitioners are sceptical of research having unrealistic expectations attempting to find quick and easy explanations/solutions to difficult problems. Practitioners do not obtain sufficient research skills from professional training. Burns et al (2004) founded that academics and practicing management accountants have different career paths obstructing shared interaction as well as understanding.Academics progression is based on research accomplishments as suppose d to professional involvements. Thus, academics place less emphasis on practitioner focussed research considering the little benefit to them. The issues relating to management accounting research maintaining its currency with practitioners lie in the communication. A method needs to be adopted whereby the two are closely interrelated. The research by Burns et al (2004) has helped provide an insight into the changing roles and skills required of management accountants as well as the changes that have occurred in management accounting research.Such research by Burns et al is vital in understanding the reasons for changes in practitioner roles as well as requirements in order for management accounting research to maintain its currency with the practitioners. Arguably, research has kept up with times to accommodate changing requirements of management accountants. However, its application in practice is questionable and whether management accounting research is actually maintaining itâ⠂¬â„¢s currency with practitioners. Thus, methods should be adopted whereby research is accompanied with supporting evidence involving tried and tested methods.Suitable mechanisms and incentives for turning research findings into suitable techniques and policies should be developed and incorporated into teaching programmes. Management accountants are part of professional bodies that can incorporate new developments to the area in teaching. Professional bodies often release publications and this method should be used to communicate new management accounting research theories and findings that can be successful in practice. New management accounting research and theories are available on the internet but it is questionable whether such findings are actually used.Thus, practitioners should be encouraged to read upon new publications of management accounting research. Considering research is constantly developing with roles of management accountants changing, there should be increased p ublications by professional bodies for members in order for research to maintain its currency with practitioners. Management accounting research is crucial to the healthy development of management accounting and maintaining its’ currency with practitioners.

Discuss the role of John Proctor Essay

Discuss the role of John Proctor in ‘The Crucible’. Why does he choose to die at the end of the play? John Proctor is the protagonist of the play ‘The Crucible’, written by Arthur Miller. This is because Miller uses Proctor as a character to help the audience understand the characters’ experience. He does this by either making sympathetic expressions or the actions that Proctor makes, whether they are violent or confusing. Miller makes us feel sympathetic for Proctor when Proctor’s wife, Elizabeth gets taken away to court for being accused of doing ‘the devil’s work’. Proctor knows she is innocent but nobody will believe him. In Act I, John Proctor’s role is to introduce himself and show his character: ‘Be you deaf? I forbid you leave the house did I not? ‘ (Proctor, Act I) This comment suggests he likes to be powerful and in control, in this case, by being forceful. He feels ‘strong about hypocricy, but is even-tempered. Miller tells us that ‘in the presence of Proctor a fool felt his foolishness instantly’. He also tells us that proctor ‘is a sinner against his own vision of decent conduct’, of which he is talking about the affair with Abigail Williams. This is dramatic irony as, only three characters (including Proctor) are aware of this. When we first meet Proctor he is with Abigail, Mary and Mercy Lewis. Abigail’s first words are: ‘Gah, I’d almost forgotten how strong you are John Proctor! ‘ (Abigail, Act I) John Proctor quickly realises what she is implying and replies: ‘What’s this mischief then? ‘ (Proctor, Act I) This shows he doesn’t want anything to happen between him and Abigail. ‘No, no Abby. That’s done with. ‘ (Proctor, Act I) Later on he replies with this to Abigail, and this shows he is strong-willed, recognises what is happening and the mistake. However Abigail thinks that John is just playing around with her and speaks of how he clutched her back behind his house and sweated like a stallion. ‘I may have looked up. ‘ (Proctor, Act I) This quotation suggests that Proctor is still interested and this brings across a message that people don’t change, in this case Proctor a sinner, but then the strong, powerful part of his character comes across and he threatens to whip her, to which the stage directions say ‘shaking her’. This suggests he regrets the affair and wants no more to do with Abigail. As an affair is more likely to have happened in the 20th century, the audience sympathise with him as the play is set in the late 17th century, so Proctor is a man ahead of his time. When Proctor meets Hale, he wants him to make Salem more realistic. He shows his sensible character, but could also be seen that Proctor is trying to be ‘in charge’ and think he knows too much: ‘He don’t believe in witches. ‘ (Giles, Act I) ‘I never speak of witches one-way or the other. Will you come Giles? ‘ (Proctor, Act I) ‘I’ve heard you to be a sensible man Mr Hales. I hope you’ll leave some of it in Salem. ‘ (Proctor, Act I) Act II shows Proctor’s house, and Proctor is tense, which brings tension upon the audience. He carries a gun, which suggests insecurity among Salem, and himself. He places it leaning on the wall, which is an accessible point, again showing insecurity. It makes the audience feel inferior. AS Elizabeth walks down the stairs he goes to a basin washing his hands and face. This is symbolic as he is trying to forget the affair, because he feels so guilty. This builds more tension: ‘What keeps you so late? It’s almost dark. ‘ (Elizabeth, Act II) This comment of Elizabeth’s shows she is anxious and suspicious of his whereabouts. He replies that he was ‘planting far out the forest edge’. Then goes on to say: ‘Pray now for a fair summer. ‘ (Proctor, Act II) He is trying to please his wife, still feeling guilt. He says with a grin: ‘I mean to please you, Elizabeth. ‘ (Proctor, Act II) Elizabeth replies, although hard to say, which suggests denial or disbelief: ‘I know it, John. ‘ (Elizabeth, Act II) Proctor and Elizabeth fear each other, and this illustrates the feature of the play-fear. Their short sentences and being silent suggests this, and also brings tension upon their marriage, and the audience. Act II is mostly to do with John Proctor, the visiting of Hale to which he is questioned about his religious efforts, his arguments with his wife, his suspicions of the witchcraft in Salem and Abigail, and the arrest of his wife. He grabs the search warrant off Cheever: ‘Proctor, you dare not touch the warrant. ‘ (Cheever, Act II) ‘Ripping the warrant. ‘ (Stage directions, Act II) This is Proctor’s angry side. He knows what Abigail is up to, yet no one will believe him. They go on what Abigail says. As he rips up the warrant, he puts a reputation to his name at the courts of the Witch trials. Act III shows Danforth, a deputy governor, talking to Proctor about witchcraft. He is questioning about the pretence that Mary Warren has confessed. He wants a second view from John Proctor: ‘We burn a hot fire her; it melts down all concealment. ‘ (Danforth, Act III) This relates to the title of the play ‘The Crucible’. It is a metaphor of a crucible, which points out the message of the play. As a crucible is a container in which metals are heated to extract the pure elements. In the play, witches are to be purified and ‘to come back to God’. When Mary is in court, Proctor is determined to get the judges to see what is really happening. He goes into the courts and confesses his sin of adultery with Abigail to try and make the judges see how much of a ‘whore’ she really is. He risks his well-preserved name to save his wife from being hanged. The judges have no proof: ‘In her life, sir, she have never lied. ‘ (Proctor, Act III) Here he talks of Elizabeth, and he thinks she will tell the courts the truth of the affair, but instead she thinks the courts don’t know. She worries that she is risking her husband’s well-dignified name, and lies: ‘Answer the question! Is your husband a lecher! ‘ (Danforth, Act III) ‘No, sir. ‘ (Elizabeth, Act III) Proctor gets taken into jail for perverting the course of justice: ‘Marshal! Take him and Corey with him to the jail! ‘ (Danforth, Act III) Hale realises what is happening and quits the courts. Act IV is tragic, bringing the death of the ‘hero’ of the play. Danforth is doing almost anything he can to get a confession from Proctor. For example he gets Elizabeth, his wife that he tries so hard to please, to go and talk to him. They understand what Proctor meant by all the lies. Abigail ran off the Barbados. When Proctor sees Elizabeth again, it creates a tragic atmosphere. To them it seems almost unreal, like they didn’t think they would see each other again. The short, quick sentences that they exchange give us a sense of tension: ‘You are a – marvel, Elizabeth. ‘ (Proctor, Act IV) ‘You – have been tortured? ‘ (Elizabeth, Act IV) As she asks Proctor this it proves that she wants to forgive him, and that she wants to love him again. He decides to confess about witchery, for Elizabeth’s sake. Once the confession has been written down he grabs it, saying: You have all witnessed it – it is enough. ‘ (Proctor, Act IV) He refuses to sign his confession. He doesn’t want to blacken his name anymore: ‘God knows how black my sins are! It is enough! ‘ (Proctor, Act IV) If he doesn’t give it back, or sign the confession, he will be hanged, he will be killed. Instead he rips it like, just like he did the warrant/ He decides to die. The atmosphere turns tragic and goes still. The audience’s reaction is also tragic, but also understandable – after all, that was the role of John Proctor. He chooses to die because he would blacken his name, and his children’s name – Proctor. He realises he has ruined his reputation from the affair, and that the courts in Salem were finished. He couldn’t lie anymore. He chose his own death rather than betrayal of his conscience. This shows us that he too has come through the fire to be purified, just like the pure elements extracted from the metals in a crucible.

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