should scarlet letter be published :: essays research papers

Dear Perma-Bound,   Ã‚  Ã‚  Ã‚  Ã‚  It has come to my attention that you are currently debating on whether or not you should publish The Scarlet Letter and introduce it into the literary world. I feel that it would be in your best interest for you to go and publish this novel for all to read.   Ã‚  Ã‚  Ã‚  Ã‚  This novel is a superb piece of literature and people all over the world could reap benefit from its contents. Throughout the novel we feel, not only the suffering of being publicly humiliated for one’s sins, but also the suffering of the guilty one who has not yet let his sins known to the world. We feel the shame Hester feels as the other villagers scorn and torment her for her sin. We can sense her strength as she goes through the first few years without ever once lashing out at anyone for the way they treated her. Hester just accepts it has the part of her punishment. Reverend Dimmesdale’s guilt is so strong and runs so deep that we, as the readers, cry out with sympathy for him and his inner turmoil. Not only does this novel bring us into the souls of its characters in order to better understand them, but it also shows us just how easily friends can turn their backs on you. These villagers that were tormenting Hester had, at one point, been her friends. As soon as these â€Å"friends† found out about what Hester had done they became her enemies. All of the virtues about Hester that they had known were forgotten and in its place was put the knowledge of her sin.

Facility Planning Essay

This paper will discuss Virtua’s new ambulatory care clinic in Voorhees, N.J. It will features a surgical center for same-day surgery, cancer center, women’s imaging center, sleep center, diagnostic services and physician’s offices. This new state of the art master will have its unveiling in the spring of May 2012. This new ambulatory center is being built adjacent to a 463-million, eight story replacement hospital. Virtua Voorhees is opening a comprehensive outpatient ambulatory facility and it is massive in size at 300,000 square-foot building will provide care for its patient’s in N.J. and the surrounding Tri-State area(Virtua Voorhees,2011). . In addition to this space there will be a health and wellness center and a cafà © shop along with a retail shop. The goal of the hospital is patient focused and convenience for the patient and their families. The other perks are the sophisticated technology all in one location. The population that this hospital will serve will be infants, children, adults and seniors. Families will be able to make one appointment per visit for the entire family which will save time and money. Instead of having to call out of work, or make multiple trips throughout the year, families will have the convenience of setting up one well-being visit per year. The community outreach program that Virtua has set up is a non-profit program that will enable the community to stay healthy. Virtua will offer free classes to educate the community about their health and disease prevention such as: diabetes, hypertension, stroke prevention and ways to combat obesity. Virtua also has an event calendar that not only trains local paramedics, nurses and physicians, but the community as well in pediatric and adult CPR. As a good neighbor Virtua will take a leadership role in helping other health care providers in the area with their expertise that will benefit the residents in the area. The President/CEO wants the people that he/she hires to share their inspiring stories of volunteer service. Virtua healthcare system has four branches of the hospital located throughout New Jersey. New Jersey is a very large state  and often could not meet the needs of the community for ambulatory services and others. Hence, many of the patients would travel to Philadelphia for comprehension or ambulatory care. This new renovation will allow patients to remain in the comfort of their area. Southern New Jersey population has grown to over 40 percent over this decade alone. Immigrants have been finding jobs and establishing residency for years. Since 2000 Southern New Jersey foreign –born population is increasing according to the U.S. Census and America Survey data. The Press of Atlantic City analyzed census data on foreign-born residents for 69 municipalities in Atlantic, Cape May, Cumberland and southern Ocean counties. In 2000, there were 45,479 foreign-born people in the region. That number has since grown to 63,558, an increase of 18,059. As a percent of the population, the foreign-born has increased regionally from 7 percent to 9 percent, Press analysis shows (Lemongello, S. 2011). Conclusion This paper informed us on the necessity of the need for Southern New Jersey ambulatory care clinic. With the increase in population the need became great and this new addition to the already new hospital will provide convenience to the people in and the surrounding communities. Virtua will not only provide patient care, but also educate the people in the community on public safety and well being such as; diabetes, hypertension and other ailments that plague its citizens. The massive 300,000 square foot of space will accommodate a lot of patients and their families. Hence, providing same day outpatient surgery provided in the ambulatory clinic is an added bonus. Many patients are excited about the new hospital addition and many are saying that it is convenient for them as well as their families. Southern New Jersey is a very large area and it has an equally large population. This will be a great addition to the already renovated hospital. Reference Lemongello, S. (2011). Southern New Jersey’s immigrant population continues to grow. Retrieved from http://quickfacts.census.gov/qfd/states/34000.html Virtua Voorhees. (2011). welcome to Welcome to Virtua Voorhees. Retrieved from http://www.Virtua of Voorhees Southern New Jersey

Truman Capotes In Cold Blood - 1137 Words

Literature, the dictionary defines it being the art of written works that is simultaneously designed to entertain, educate and instruct its audience; writers, using their skill of telling stories, use literature in an attempt to transfer their ideas from paper to the reader; for some, this task means bringing their story to a different place and time that is entirely separate from what the could be perceive as ordinary, on order to serve the writer’s intent. With this, the impossible, becomes the probable, and the worst fear imagined becomes the breathed reality; with no separation between the truth, and fiction. The word â€Å"literature† in itself cannot be accurately defined, and by attempting to do so, it limits the word not only in its†¦show more content†¦The house is silent that Saturday evening in November and with the use of Capote’s scene by scene reconstruction, he allows the reader to be in the room with the characters as they are going abou t their day-to-day. While Mrs. Clutter gets ready to retire for the night, the Family Bible sits on the bedside table: â€Å"†¦ A bookmark lay between its pages, a stiff piece of watered silk upon which an admonition had been embroidered: â€Å"Take ye heed, watch and pray: for ye know not when the time is† (35). In the next room, Nancy Clutter lays out a dress for Sunday morning: â€Å"†¦.having dried and brushed her hair and bound it in a gauzy bandanna, she set out the clothes she intended to wear to church the next morning: nylons, black pumps, a red velveteen dress—her prettiest, which she herself had made. It was the dress in which she was to be buried† (71). Simultaneously, Capote weaves in scenes of two men, Perry Smith and Dick Hickok, on their ominous journey to the Clutter’s family farm. Even before the first page is read, the readers are previously made aware of how the book ends, there is no secret to Capote’s novel. The story the novel provides the description of what took place before, during and after the murder trials, it explains the lives of the murderers themselves, and show how theShow MoreRelatedTruman Capotes In Cold Blood1591 Words   |  7 PagesLiterature attempts to shape or reflect society, and oftentimes literature reveals truths and provides insight into the condition of that society. The American Dream is a dominant theme in American literature, and in Truman Capote’s In Cold Blood, the idealistic dream is critically evaluated. In this paper, I will explain the context of the work, and then I will compare and contrast Dick any Perry (the murderers) with the Clutter family (the murdered) in relation to the theme of the fragility ofRead MoreEssay on Truman Capotes In Cold Blood1778 Words   |  8 PagesTruman Capote wrote In Cold Blo od with the intention of creating a new non-fiction genre, a creative spin on a newspaper article with the author, and his opinions and judgments completely absent from the text, leaving only the truth for the reader to interpret. The pages of In Cold Blood are filled with facts and first-hand accounts of the events surrounding the brutal murder of a wealthy unsuspecting family in Holcomb, Kansas. Author Truman Capote interviewed countless individuals to get an accurateRead MoreCharacters In Truman Capotes In Cold Blood1330 Words   |  6 PagesJoseph Bouchie Honors English 9/1/17 Part 1: In the first chapter of â€Å"In Cold Blood†, Truman Capote switches between stories of the Clutter family, Dick Hickock and Perry Smith. This transition allows Capote to focus on multiple accounts at once, and to connect the lives of the Clutter family to their killers. Dick and Perry are two essential characters in the first chapter as the beginning is told from Perry’s view. Dick Hickock is an uneducated somewhat charming man who didnt regret killingRead MoreJuxtaposition In Truman Capotes In Cold Blood1416 Words   |  6 PagesFor centuries, men and women have murdered each other for greed, lust, revenge, etc. However, in 1959, Truman Capote traveled to Holcomb, Kansas to discover the other side of murder. Truman Capote, author of In Cold Blood, offers a close examination of the horrid murder of the Clutter family. He explored how two men of different backgrounds, ethnicities, and personalities joined together to kill an innocent family for riches. Capote provid es different points of view through each of his character’sRead MoreLiterary Imagery In Truman Capotes In Cold Blood1282 Words   |  6 PagesTruman Capote was a literary genius and had quite the way with words. His book In Cold Blood was a true work of literary art that he created with various rhetorical strategies and the truthful stories told by Garden City’s people and the two murderers of The Clutter Family ,Dick Hickock and Perry Smith. Capote’s use of imagery, tone, and syntax when describing Perry the murderer of the Clutters is undeniably ingenious and brings out a more fiction feel to the story. In this essay I will provideRead MoreAnalysis of Murder in Truman Capote’s In Cold Blood 561 Words   |  2 PagesTruman Capote’s In Cold Blood documents the homicide of the Clutter family, the search for the killers, and the trial and execution of the two convicted murderers Perry Smith and Dick Hickock. Capote gives a detailed insight into th e lives of the four Clutters prior to their untimely deaths, focusing primarily on the daughter, Nancy Clutter. In his description of Nancy, Capote utilizes rhetorical strategies, such as imagery, parenthesis, and allusion, to give the audience a more intimate appeal inRead MoreEssay on Vengeance in Truman Capotes In Cold Blood2075 Words   |  9 Pagesfifty years ago in the [rural] heartland of America, that word evoked emotion out of the entire town’s population. Prior to writing In Cold Blood, Truman Capote had written several pieces that lead him to writing a piece of literature that would infuse fiction and nonfiction, thus In Cold Blood was created, albeit after six years of research (â€Å"Truman† 84). Truman Capote is one of the more fascinating figures on the American literary landscape, being one of the countrys few writers to cross the borderRead MoreEssay on Truman Capotes In Cold Blood2104 Words   |  9 PagesThey can afford to neglect minor details be cause they do not base their stories on factual information. There existed a period when this was the only practiced style when writing a novel. However, Truman Capote pioneered the nonfiction novel, as he called it, when he undertook the writing of In Cold Blood. His book described the well-known murders of the Clutters, a model American family. Due to the fact that Capote was writing a factual account of the crime, he thought it necessary to make his novelRead MoreEssay about Truman Capotes In Cold Blood2090 Words   |  9 Pages In Cold Blood is a novel written by Truman Capote in 1966. In Cold Blood is a true account of a multiple murder case that took place in Kansas in the 1950s. The book outlines a brutal murder case, but it shows the story from many perspectives, not just that of the law. Capote introduces you to the Clutter family, a well known, very hard working and loyal family to the community. The town of Holcomb is a small farming town. There is not much excitement in the town, and that is the way the peopleRead MoreEssay on Chronology in Truman Capote’s In Cold Blood669 Words   |  3 PagesIn Truman Capote’s In Cold Blood the author writes the entire book, overall, in chronological order. Specifically in chapter two, â€Å"Persons unknown†, Capote begins the chapter with the events that happened one after another. As the chapter progresses Capote goes into more specific details and sometimes even goes back into time to give us, the readers, a more thorough understanding. In page 85, in the last paragraph, Capote goes into more details on how K.B.I members have nicknames. The author did

Short Story - 1767 Words

wide round face with a huge smile and short black hair cut straight as if she had a bowl on her head. Like most Flatheads she was reserved. The top accountant, Gertrude, a local girl exemplified all the typical Flathead features, and appeared quite unattractive wearing glasses as thick as the windshield of a car with a complexion reminiscent of the wicked witch of the east. All in all though the bean counters were a pleasure to work with. They pretty much stayed in the back and criticized all the bookkeeping mistakes the desk clerks made during the day. One could say they were the brains of the operation, as they carried out their duties and kept track of all the beans. As Japes became more and more popular with the staff the Flatheads†¦show more content†¦THE STAGE The night shift was now the new domain and he grew determined to make his mark. Several exciting interactions with a host of celebrities thrilled him to the core. Hailing from a small rural community where the only exposure to a celebrity was on television or at the movies only compounded the interactions. The first exciting moment occurred when he greeted Governor Ronald Reagan in the late 70’s while he was campaigning for president. Although not politically inclined, the sheer enormity of the moment proved exciting, a simple hello and a smile was the extent of their meeting. The hotel, located close to a comedy club, frequently highlighted a number of national comedians. The celebrity you see on television is not always the one you deal with in person. Dom DeLuise delighted everyone when checking in, as he would oftentimes practice one of his routines on new desk clerks all just for fun. One of the regular guests, Joan Rivers, traveled with a large entourage wherever she went. Everyone wanted her time as she was at the peak of her career. She could not have been nicer to every server in the hotel, and exceptionally appreciative for all the services she and her group required. Tony Bennet, also a true gentleman, appeared rather reserved for a famous singer and toured with a small crowd. The security department enlightened Japes’ as to why he was so mellow. Apparently, his guest room suite was filledShow MoreRelatedshort story1018 Words   |  5 Pagesï » ¿Short Stories:  Ã‚  Characteristics †¢Short  - Can usually be read in one sitting. †¢Concise:  Ã‚  Information offered in the story is relevant to the tale being told.  Ã‚  This is unlike a novel, where the story can diverge from the main plot †¢Usually tries to leave behind a  single impression  or effect.  Ã‚  Usually, though not always built around one character, place, idea, or act. †¢Because they are concise, writers depend on the reader bringing  personal experiences  and  prior knowledge  to the story. Four MajorRead MoreThe Short Stories Ideas For Writing A Short Story Essay1097 Words   |  5 Pageswriting a short story. Many a time, writers run out of these short story ideas upon exhausting their sources of short story ideas. If you are one of these writers, who have run out of short story ideas, and the deadline you have for coming up with a short story is running out, the short story writing prompts below will surely help you. Additionally, if you are being tormented by the blank Microsoft Word document staring at you because you are not able to come up with the best short story idea, youRead MoreShort Story1804 Words   |  8 PagesShort story: Definition and History. A  short story  like any other term does not have only one definition, it has many definitions, but all of them are similar in a general idea. According to The World Book Encyclopedia (1994, Vol. 12, L-354), â€Å"the short story is a short work of fiction that usually centers around a single incident. Because of its shorter length, the characters and situations are fewer and less complicated than those of a novel.† In the Cambridge Advanced Learner’s DictionaryRead MoreShort Stories648 Words   |  3 Pageswhat the title to the short story is. The short story theme I am going conduct on is â€Å"The Secret Life of Walter Mitty’ by James Thurber (1973). In this short story the literary elements being used is plot and symbols and the theme being full of distractions and disruption. The narrator is giving a third person point of view in sharing the thoughts of the characters. Walter Mitty the daydreamer is very humorous in the different plots of his dr ifting off. In the start of the story the plot, symbols,Read MoreShort Stories1125 Words   |  5 PagesThe themes of short stories are often relevant to real life? To what extent do you agree with this view? In the short stories â€Å"Miss Brill† and â€Å"Frau Brechenmacher attends a wedding† written by Katherine Mansfield, the themes which are relevant to real life in Miss Brill are isolation and appearance versus reality. Likewise Frau Brechenmacher suffers through isolation throughout the story and also male dominance is one of the major themes that are highlighted in the story. These themes areRead MoreShort Story and People1473 Words   |  6 Pagesï » ¿Title: Story Of An Hour Author: Kate Chopin I. On The Elements / Literary Concepts The short story Story Of An Hour is all about the series of emotions that the protagonist, Mrs. Mallard showed to the readers. With the kind of plot of this short story, it actually refers to the moments that Mrs. Mallard knew that all this time, her husband was alive. For the symbol, I like the title of this short story because it actually symbolizes the time where Mrs. Mallard died with joy. And with thatRead MoreShort Story Essay1294 Words   |  6 PagesA short story concentrates on creating a single dynamic effect and is limited in character and situation. It is a language of maximum yet economical effect. Every word must do a job, sometimes several jobs. Short stories are filled with numerous language and sound devices. These language and sound devices create a stronger image of the scenario or the characters within the text, which contribute to the overall pre-designed effect.As it is shown in the metaphor lipstick bleeding gently in CinnamonRead MoreRacism in the Short Stor ies1837 Words   |  7 PagesOften we read stories that tell stories of mixing the grouping may not always be what is legal or what people consider moral at the time. The things that you can learn from someone who is not like you is amazing if people took the time to consider this before judging someone the world as we know it would be a completely different place. The notion to overlook someone because they are not the same race, gender, creed, religion seems to be the way of the world for a long time. Racism is so prevalentRead MoreThe Idol Short Story1728 Words   |  7 PagesThe short stories â€Å"The Idol† by Adolfo Bioy Casares and â€Å"Axolotl† by Julio Cortà ¡zar address the notion of obsession, and the resulting harm that can come from it. Like all addictions, obsession makes one feel overwhelmed, as a single thought comes to continuously intruding our mind, causing the individual to not be able to ignore these thoughts. In â€Å"Axolotl†, the narr ator is drawn upon the axolotls at the Jardin des Plantes aquarium and his fascination towards the axolotls becomes an obsession. InRead MoreGothic Short Story1447 Words   |  6 Pages The End. In the short story, â€Å"Emma Barrett,† the reader follows a search party group searching for a missing girl named Emma deep in a forest in Oregon. The story follows through first person narration by a group member named Holden. This story would be considered a gothic short story because of its use of setting, theme, symbolism, and literary devices used to portray the horror of a missing six-year-old girl. Plot is the literal chronological development of the story, the sequence of events

Analysis Of Willa Cather s Paul s Case - 1009 Words

In Willa Cather’s â€Å"Paul’s Case: A Study in Temperament†, a short story set in Pittsburgh and New York, Cather introduces us to the young Paul. Self-centered, delusional, and some may even argue, narcissistic, Paul is fascinated and encapsulated by the fine arts around him. Whether it be in the theater where he ushers, the art gallery at Carnegie Hall, or the hotel he runs away to in New York, Paul is always finding a way to escape what he considers a hopeless and mundane reality back home, through the arts. What’s interesting to note however is the way that Paul relates to the arts, which seems almost dysfunctional. As mentioned previously, Paul uses the arts as a way to escape from his reality, but it never satisfies him in the long term. The arts become like a drug for him, giving him short lived highs and allowing Paul to lose himself in the moment, even giving him periods of depression and withdrawal in between and ultimately leading him to suicid e. It is interesting to ponder why Paul’s relationship with the arts is this way, and through a close read and analysis of the text, one can infer that Paul never plays an active role (except for himself) in the arts. He never analyzes or interprets, he never finds himself intrigued or provoked. He just allows himself to get lost in the splendor of it all, sequentially enabling a depressed and destructive life as opposed to a potentially satisfying and long-lasting one. plot overview- pauls life at home vs where he escapesShow MoreRelatedAnalysis Of Willa Cather s Paul s Case 1433 Words   |  6 PagesPaul s Case was and still is one of Willa Cather s best stories which reflects the point of view of an underprivileged young man in the old Pittsburg of the 1900s. Willa describes the main character Paul as an overwhelming mystery that no one seems to understand or accept. . Paul s Case is the source of several different themes such as the dangers of misusing money and the addictiveness of art. The theme least analyzed in Cather s short’s is the homosexual nature of the main character which explainsRead More Willa Cathers Paul‟s Case: A Study in Temperament Essay1867 Words   |  8 PagesWilla Cather‟s â€Å"Paul‟s Case: A Study in Temperament† (1905) invites the reader to wonder, â€Å"What really is Paul‟s case?† Cather provides us with ample clues and descriptions of Paul‟s temperament with remar kable detail and insight into the human psyche considering that she had no formal background in psychology and that she was writing when Sigmund Freud was just beginning to publish his theories and was therefore writing by intuitive observation rather than by using a scientific approach. BecauseRead Moredsfsdsfs4469 Words   |  18 Pagespiece of writing written from an author s personal point of view, but the definition is vague, overlapping with those of an article and a short story. Essays can consist of a number of elements, including: literary criticism, political manifestos, learned arguments, observations of daily life, recollections, and reflections of the author. Almost all modern essays are written in prose, but works in verse have been dubbed essays (e.g. Alexander Pope s An Essay on Criticism and An Essay on Man)

Deception Point Page 83 Free Essays

Tolland turned to her. â€Å"You okay? You could have stayed onshore. I told you that. We will write a custom essay sample on Deception Point Page 83 or any similar topic only for you Order Now † I should have stayed onshore, Rachel thought, knowing pride would never have let her. â€Å"No thanks, I’m fine.† Tolland smiled. â€Å"I’ll keep an eye on you.† â€Å"Thanks.† Rachel was surprised how the warmth in his voice made her feel more secure. â€Å"You’ve seen the Goya on television, right?† She nodded. â€Å"It’s a†¦ um†¦ an interesting-looking ship.† Tolland laughed. â€Å"Yeah. She was an extremely progressive prototype in her day, but the design never quite caught on.† â€Å"Can’t imagine why,† Rachel joked, picturing the ship’s bizarre profile. â€Å"Now NBC is pressuring me to use a newer ship. Something†¦ I don’t know, flashier, sexier. Another season or two, and they’ll make me part with her.† Tolland sounded melancholy at the thought. â€Å"You wouldn’t love a brand-new ship?† â€Å"I don’t know†¦ a lot of memories onboard the Goya.† Rachel smiled softly. â€Å"Well, as my mom used to say, sooner or later we’ve all got to let go of our past.† Tolland’s eyes held hers for a long moment. â€Å"Yeah, I know.† 98 â€Å"Shit,† the taxi driver said, looking over his shoulder at Gabrielle. â€Å"Looks like an accident up ahead. We ain’t going nowhere. Not for a while.† Gabrielle glanced out the window and saw the spinning lights of emergency vehicles piercing the night. Several policemen stood in the road ahead, halting traffic around the Mall. â€Å"Must be a hell of an accident,† the driver said, motioning toward some flames near the FDR Memorial. Gabrielle frowned at the flickering glow. Now, of all times. She needed to get to Senator Sexton with this new information about PODS and the Canadian geologist. She wondered if NASA’s lies about how they found the meteorite would be a big enough scandal to breathe life back into Sexton’s campaign. Maybe not for most politicians, she thought, but this was Sedgewick Sexton, a man who had built his campaign on amplifying the failures of others. Gabrielle was not always proud of the senator’s ability to put negative ethical spin on opponents’ political misfortunes, but it was effective. Sexton’s mastery of innuendo and indignity could probably turn this one compartmentalized NASA fib into a sweeping question of character that infected the entire space agency-and by association, the President. Outside the window, the flames at the FDR Memorial seemed to climb higher. Some nearby trees had caught fire, and the fire trucks were now hosing them down. The taxi driver turned on the car radio and began channel-surfing. Sighing, Gabrielle closed her eyes and felt the exhaustion roll over her in waves. When she’d first come to Washington, she’d dreamed of working in politics forever, maybe someday in the White House. At the moment, however, she felt like she’d had enough politics for a lifetime-the duel with Marjorie Tench, the lewd photographs of herself and the senator, all of NASA’s lies†¦ A newscaster on the radio was saying something about a car bomb and possible terrorism. I’ve got to get out of this town, Gabrielle thought for the first time since coming to the nation’s capital. 99 The controller seldom felt weary, but today had taken its toll. Nothing had gone as anticipated-the tragic discovery of the insertion shaft in the ice, the difficulties of keeping the information a secret, and now the growing list of victims. Nobody was supposed to die†¦ except the Canadian. It seemed ironic that the most technically difficult part of the plan had turned out to be the least problematic. The insertion, completed months ago, had come off without a hitch. Once the anomaly was in place, all that remained was to wait for the Polar Orbiting Density Scanner (PODS) satellite to launch. PODS was slated to scan enormous sections of the Arctic Circle, and sooner or later the anomaly software onboard would detect the meteorite and give NASA a major find. But the damned software didn’t work. When the controller learned that the anomaly software had failed and had no chance of being fixed until after the election, the entire plan was in jeopardy. Without PODS, the meteorite would go undetected. The controller had to come up with some way to surreptitiously alert someone in NASA to the meteorite’s existence. The solution involved orchestrating an emergency radio transmission from a Canadian geologist in the general vicinity of the insertion. The geologist, for obvious reasons, had to be killed immediately and his death made to look accidental. Throwing an innocent geologist from a helicopter had been the beginning. Now things were unraveling fast. Wailee Ming. Norah Mangor. Both dead. The bold kill that had just taken place at the FDR Memorial. Soon to be added to the list were Rachel Sexton, Michael Tolland, and Dr. Marlinson. There is no other way, the controller thought, fighting the growing remorse. Far too much is at stake. 100 The Coast Guard Dolphin was still two miles from the Goya’s coordinates and flying at three thousand feet when Tolland yelled up to the pilot. â€Å"Do you have NightSight onboard this thing?† The pilot nodded. â€Å"I’m a rescue unit.† Tolland had expected as much. NightSight was Raytheon’s marine thermal imaging system, capable of locating wreck survivors in the dark. The heat given off by a swimmer’s head would appear as a red speck on an ocean of black. â€Å"Switch it on,† Tolland said. The pilot looked confused. â€Å"Why? You missing someone?† â€Å"No. I want everyone to see something.† â€Å"We won’t see a thing on thermal from this high up unless there’s a burning oil slick.† â€Å"Just switch it on,† Tolland said. The pilot gave Tolland an odd look and then adjusted some dials, commanding the thermal lens beneath the chopper to survey a three-mile swatch of ocean in front of them. An LCD screen on his dashboard lit up. The image came into focus. â€Å"Holy shit!† The helicopter lurched momentarily as the pilot recoiled in surprise and then recovered, staring at the screen. Rachel and Corky leaned forward, looking at the image with equal surprise. The black background of the ocean was illuminated by an enormous swirling spiral of pulsating red. Rachel turned to Tolland with trepidation. â€Å"It looks like a cyclone.† â€Å"It is,† Tolland said. â€Å"A cyclone of warm currents. About a half mile across.† The Coast Guard pilot chuckled in amazement. â€Å"That’s a big one. We see these now and then, but I hadn’t heard about this one yet.† â€Å"Just surfaced last week,† Tolland said. â€Å"Probably won’t last more than another few days.† â€Å"What causes it?† Rachel asked, understandably perplexed by the huge vortex of swirling water in the middle of the ocean. â€Å"Magma dome,† the pilot said. Rachel turned to Tolland, looking wary. â€Å"A volcano?† â€Å"No,† Tolland said. â€Å"The East Coast typically doesn’t have active volcanoes, but occasionally we get rogue pockets of magma that well up under the seafloor and cause hot spots. The hot spot causes a reverse temperature gradient-hot water on the bottom and cooler water on top. It results in these giant spiral currents. They’re called megaplumes. They spin for a couple of weeks and then dissipate.† The pilot looked at the pulsating spiral on his LCD screen. â€Å"Looks like this one’s still going strong.† He paused, checking the coordinates of Tolland’s ship, and then looked over his shoulder in surprise. â€Å"Mr. Tolland, it looks like you’re parked fairly near the middle of it.† Tolland nodded. â€Å"Currents are a little slower near the eye. Eighteen knots. Like anchoring in a fast-moving river. Our chain’s been getting a real workout this week.† How to cite Deception Point Page 83, Essay examples

GASB Statement 34 and Reporting of Expenditures †Free Samples

Questions: 1.Although Statement No. 34 requires that infrastructure assets be accounted for similarly to other capital assets, it allows for a major exception regarding depreciation. What is that exception? 2.A governments interest expenditure as reported in its debt service fund differs significantly from its interest expense, as reported in its government-wide statements. What is the most likely explanation for the difference? Answers: Introduction This report presents solutions to two questions which discuss major exceptions in reporting of government accounts. First solution discusses the exception regarding reporting of depreciation in infrastructure assets. Second solution presents a possible explanation to difference in interest reporting between two categories of government funds. 1.Solution GASB 34 sets out guidelines for reporting of accounts of all local and state governments in United States of America (GASB, 2018). In majority of cases, long lived assets are required to be depreciated over their lives. This solution explains a major exception in reporting of depreciation of infrastructure assets under GASB statement 34 guidelines. Capital assets are assets that can be used in operations of the business for more than one reporting period and are not intended for sale during normal operations of a company. Long lived assets with useful lives significantly more than majority of capital assets and immovable in nature are called as infrastructure assets. Normally all long lived assets are required to be depreciated over their useful lives. Modified approach of depreciation is applied to certain eligible infrastructure assets. These eligible assets are part of a network or subsystem of network. Under modified approach these infrastructure assets are not depreciated if two conditions are met (Ruppel, 2004). First, these assets are managed by the government with help of an asset management system that has following characteristics. Inventory levels of these assets are maintained up to date by the system. Conditional assessment of these assets is performed by the system and uses a measurement scale by which results are summarised. The system also calculates annual maintenance and preservation expenses of the assets. Secondly, the documentation process regarding maintenance of these assets at pre-defined minimum level is carried out. Professional discretion is required to decide about quantity of documentary evidence which required to be maintained by the system. GASB Statement No 34 species things that are required to be documented, such as given below Conditional assessment is conducted consistently at least once in three years using statistical samples. This assessment is considered to be appropriate and complete if carried out on a regular basis. Observations from these assessments ensure that these assets are being maintained at pre-defined minimum levels. Therefore, modified approach is an exception for recording of depreciation of assets, under it these assets are capitalized if above two conditions are met. 2.Solution: GASB 34 sets out condition for financial reporting of governmental accounts. Interest associated with various long term liabilities is reported differently under different circumstances. This solution provides for the possible explanation for difference in interest reporting between debt service fund and government wide funds Government wide statements are prepared using accrual basis of accounting and report financial performance of the government. They report all expenditures, revenues, losses, gains, assets and liabilities of the government. On the other hand governmental fund financial statements are prepared using modified accrual basis of accounting (Crawford Loyd, 2008). Current financial resources are taken into consideration for preparation of these statements. A cash reserve utilized for fulfilling interest and principal payments requirements on a particular category of debt is referred to as debt service fund. The purpose of such reserve is risk reduction for investors. Debt service fund also helps in reducing effective interest rate. Debt service fund is a part of governmental fund financial statements. Expenditures of debt service funds are reported under other expenditure classification. The main difference between the interest expense reported in the debt service fund and that reported in the government-wide statements is due to different accounting approaches being followed. While reporting the interest in the debt service fund, only cash payment is taken into consideration but the interest amount reported in the government-wide statements also takes into account the accrued amounts. The interest amount reported in the government-wide statements is inclusive of amortized amounts (Bogui, 2008). Thus, there is significant difference between the reporting of interest expenditure between government-wide funds and debt service fund. This solution provides the possible explanation for this difference. Conclusion GASB statement 34 sets the guidelines for reporting of accounts of government. However, there are some exceptions in various reporting procedures. The above two solutions discuss and throw light on the possible explanation of two such exceptions. In first solution, it is concluded that long lived infra assets are not depreciated under certain conditions. Second solution provides the explanation that due to different accounting approaches being followed, there is difference in interest reporting between debt service fund and government-wide funds. References Bogui, F. (2008). Handbook of governmental accounting. New York, USA: Crc Press. Crawford, M. A., Loyd, D. S. (2008). Governmental gaap practice manual. Chicago, USA: Cch. GASB. (2018). Summary of statement no 34. Retrieved from https://www.gasb.org/st/summary/gstsm34.html Ruppel, W. (2004). Governmental accounting made easy. New Jersey, USA: John Willey Sons.