Politics of Air essays

Governmental issues of Air papers Air contamination isnt truly something that the occupants of Portland truly consider; everybody assumes that air contamination is something that lone influences urban areas, for example, Los Angeles and New York something that wont influence Portland. In any case, in all actuality if Portland doesnt keep on improving is travel frameworks, and screen the air quality, Portland could transform into another LA. The figure underneath demonstrates the gigantic changes which have been made in the course of recent years and shows exactly how far we have come in such a moderately brief timeframe. As a little history, one must remember; these outflow guidelines for diesel motors are moderately in their earliest stages contrasted with the business by and large. Motor outflow guidelines began for cars in 1970, diesels just began being directed in 1974 and afterward extremely just for smoke until 1978. Genuine discharge testing didnt produce results until the approach of consistent state transient testing that was organized in 1979, from that point forward we have made some amazing progress. Utilizing unregulated motors of the 70s as a base, which would blow dark sediment out the tail pipe all over your vehicle in the event that you were following a travel transport back, at that point. Presently we have the spotless diesel motors of today, which have diminished NOx by over 75% and particulate by ov er 95%. (See EPA figure 1.) Controlling these contaminations is imperative to all that live in this condition is the reason there are norms and guidelines set to control these toxins. An organization called Cummins has had an inguinal part in building motors that fulfill and surpass the guidelines set for every one of these components of directed and non-managed toxins. This organization takes a shot at the motors that run the Tri-Met transports. They have had the option to improve the motors by improving the chamber and cylinder, expanded turbo charging innovation, better electronic fuel infusion and variable planning, alongside upgrades in motor powers and oil technologie... <!

Research paper Essay Example | Topics and Well Written Essays - 1250 words - 3

Research paper - Essay Example Moreover, the course has assisted with warding off my obliviousness about nature, culture, geopolitics, oil, Islam, strife and war in the Middle East district. From the course, I took in the significance of worldwide centrality of the Middle East to the whole world. The Arab world has a huge incentive at political, social, financial, and strict levels locally, territorially and universally. The noteworthiness of religion in the district focuses on the way that it is seen to be the first spot of single or monotheistic Islam (Mohamed n.d). There is changing nature of geopolitics in the Middle East or Arab world as in the effect of Iranian and Turkish rapprochement will make the Middle East countries to encounter pressure from Iran and intensify the circumstance in Iraq, Lebanon, and Syria. These complexities and weight may have been exacerbated by the U.S president’s ongoing moves. Joined, the bad dream in the Middle East has been intensified. The United Arabs Emirates, Jordan, and Saudi Arabia structure a viable political coalition in the Middle East. These nations would before long think of a solitary cash for the Gulf nations along these lines separating certain Middle East nations, for example, Iran, Palestine, and Kuwait. Israel has segregated itself and shaped an imposing connection with the U.S. For example, I discovered that right now, both Israel and the U.S. unmistakably communicated their objective to control their rivals monetarily all through the following 10 years. Moreover, California is as of now a lab for vitality innovative work drove by Israel, for example, the Bright source Company vitality. Note that the U.S. backing to Israel is annihilating the nation. The U.S. is been supporting Israel monetarily when its own inner economy is feeble or battling (Wright 78). Issues and issues in the Middle East The principle issues and issues in the Middle East are the water emergency, war or strife and fascism. In nations of Middle East, water lack is a typical issue. For instance, in Jordan ‘the drying of streams has prompted the bringing down of water levels the nation over. The water shortage or deficiency in the Middle East has been ascribed to the very dry atmosphere and the fast financial advancement of the nation upheld the expansion of populace, which, in its turn, prompted the expansion of requirement for water (Wright 89). Water has an extra financial viewpoint in nations that have rare water assets. Because of this, the Arab world or Middle East import water for both rural and household use. This is exorbitant in light of the fact that in specific situations, the requirements outperform the accessibility of the assets. The above issue is of basic significance if contemplating the way that the requirements for water will in general be expanded in nations where the pace of increment of populace is high; in Middle East nations such patterns have been accounted for the most recent decade. For instance, the number of inhabitants in Abu Dhabi ‘has been expanded with a yearly pace of 6.5% since 1975. What's more, in Jordan, a key individual from the Arab association or Middle East, the requirements for water gracefully are normal persistently increment for the following 27 years. The emergency of water in the Arab world or Middle East has been declined by the falling apart nature of water as of late. The usage of water for mechanical, agrarian,

How to Write an Essay for Medical School Admission

How to Write an Essay for Medical School Admission How to Write a Medical School Admission Essay When writing a medical school admission essay as a part of an application process, you have a unique chance to set yourself apart from other applicants and standout. But how to write an essay for medical school admission that can boost your competitiveness? In this article, we are going to discuss all the things you could do to increase your chances of acceptance and the things you should avoid. What is a medical school personal essay? The candidates have to write essays during the primary and secondary stages of the application process. These essays are little different because when completing a secondary application, you will have to answer specific questions. And primary application essay involves writing a personal statement that reveals your personality and explains why you would become a great doctor. As there is no prompt, your task is to write an essay that would explain why you want to study at med school. So it’s completely your decision what to include in your medical school essay, but the admission officer would want you to show passion for patients. Besides, they would like to see your potential to become a successful student and excel in your future career as a doctor. How to Succeed in Writing Best Medical School Essay You’ll have to make an effort to stand out from most of the other applicants who are likely to have similar backgrounds to yours, so you should go the extra mile to highlight your best skills, unique strengths, experiences, and interests. Here are 5 pointers that will help highlight your unique features that will persuade admissions board to choose you. Be honest when you evaluate your strengths and weaknesses Analyze your character and experience and decide what qualities you want to highlight. Be specific Most applicants have the same basic profile, so if you want to stand out, you should give specific instances that prove your unique qualities. Give the admission board convincing reasons to admit you You should emphasize positive things in your personal essay for medical school. Get outside advice Ask someone to read your draft and provide honest feedback. Keep in mind that good essays require a lot of revising and rewriting. You can write several drafts. Be picky Before submitting your essay, proofread it and make sure there are no grammar and spelling errors and sloppy writing. We have discussed what you should do to impress the admissions committee, but there are also plenty of things that you should avoid when writing your personal statement for medical school. Here are 5 of them. Don’t rewrite your resume into a personal essay. Admission officers do not want to see just a long list of your accomplishments and awards. But they do want specific details and engaging stories that will help them understand what kind of person you are and what kind of doctor you can become. Avoid using clichéd language Clichés will mean that you didn’t put enough original thoughts into your admission essay. Rely on simple words and say what you really mean. Don’t use jargon, clichés or empty expressions. Don’t write much about other people. Focus on you, your experiences and actions, although you can mention how other people have motivated or influenced you. Don’t make excuse. Don’t over-explain the negative things that might be in your personal profile â€" gaps in your resume, low grades or not enough volunteer involvement. Don’t be sloppy Grammar mistakes and typos can show the admissions committee that you don’t care much about the admission process. Don’t give them a reason to reject your essay. In addition to a personal statement, many med schools invite their applicants to describe a unique aspect of their profile when writing a medical school diversity essay. When writing a diversity essay for medical school, young people have a chance to present themselves in a way that sets them apart from other candidates and convince the admission officers that they will make a great addition to the next class. Diversity is much more than race, religion or sexual orientation. Any aspect of your experience or your character can be classified as unique and show that you have something special to contribute. So when answering the diversity question, you can use your life experience or your interests. Writing a strong admission essay is not an easy task. You have to be persuasive and ‘sell’ yourself in such a short piece of writing and at the same time, you should appear modest. Your essay should be well-written and cohesive and you need to get the right tone to be expressive. If you feel that you lack skills for writing a compelling and powerful personal essay, you can hire a professional writer at our custom essay writing service or you can use our medical school essay editing service. Our experienced editors will make necessary changes in the content and in the style and make your personal statement as strong as it can be.

Hair Thesis - 4302 Words

Hair through the ages. Since the beginning of time, hair and hairstyles has been very important to the human race. Hair and the way it is styled is not only an adornment, but it also tells us more about the personalities, social class or the profession of people. Hairstyles have been developing from ancient times and are still in the process of changing today. With every new era comes a new way of creating and styling our hair. Antiquity: The Egyptians Ancient Egyptians are known for their attention to beauty and cleanliness. They used various items and techniques to style their hair. For them the way they wore their hair was based on the social class they were in. They used combs, hairpins, wigs and even dyed their hair and wigs. Blue,†¦show more content†¦Diadems were also used to beautify. The classic period hairstyle of Sparta was the ponytail. The warrior-like mentality Sparta had their hairstyles became less attractive. Both sexes wore ponytails. Men wore to keep the hair while battle. Men focused more on physical athleticism than on the attractiveness of their hair. Women also wore ponytails, because of the simplicity of the hairstyle, although they were more focused on the attractiveness of their hair and adorned their hair with ribbons, pearls and beads. Curls were another very important part of ancient Greek hairstyles. Curls were used to enhance the beauty of the chignon. Curls and blonde hair was seen to be very beautiful, because many Greek gods and goddesses had blonde curly hair. Social class were marked by hairstyles. Wealthier, aristocratic women wore long decorated hair, while female servants wore short, cropped hair. Men wore short hairstyles with clean-shaven faces, they even occasionally preferred to be fully shaved. Hair in ancient Rome Roman fashions did not change much over the centuries and were generally very simple, but hairstyle fashion was ever changing. Their styles are so distinctive that they are still used today, some exactly the same and others are just influences. Like today, hair for the Romans expressed personal identity as much as clothes. Their styles were determined by various factors, namely gender, age, social status, wealth and profession. Hair was a very erotic area ofShow MoreRelatedLife of Pi: the Correlation Between Science and Religion Essay1582 Words   |  7 Pagesarrives in the Lifeboat, Pi says, â€Å"She came floating on an Island of bananas in a halo of light, as lovely as the Virgin Mary. The rising sun was behind her. Her flaming hair looked stunning† (Martle, 111). Pi uses imagery within the quote to describe the physical appearance of the orang-utan, referring to the colour of the orang-utan’s hair as â€Å"Flaming†. Another type of literary device used is allusion; Martle makes a biblical reference to compare the orang-utan to the mother of Jesus Christ, the VirginRead MoreEssay Writing9260 Words   |  38 Pageswas due is either a liar or a genius. This document has been formulated to assist you in learning to write effective, intelligent essays. It is divided into the following parts: PART I: Types of Essays PART II: Developing a Thesis from a Topic PART III: Introductions PART IV: The Body Paragraphs PART V: The Rebuttal PART VI: The Conclusion PART VII: Writing an Exam Essay PART VIII: Stylistic Considerations PARTRead MoreThe Black Woman By Simone De Beauvoir Essay2349 Words   |  10 Pagesembracing their natural hair like no other time. The term â€Å"natural† is often defined differently to the natural hair community than other races. We as black women are making it a point that our hair is beautiful in the way that each hair follicle grows into the various hair textures among us. For many African American women, natural hair is a way to protest society’s expectations of beauty and create a new standard of what it means. This includes the right to wear one’s natural hair as it grows withoutRead MoreDoes A Beard Make A Man Or Does The Man Make The Beard?820 Words   |  4 PagesJessica Roe English 113-2 J. Atil 29 October 2014 Rough Draft: Pogonotrophy Working Thesis: Does a beard make a man, or does the man make the beard? What it Means: Facial hair is a sign of power, adulthood, aggression, masculinity, poor hygiene. Ancient Beard History: In the times of the Greeks and Romans, beards were considered a symbol of great wisdom and testosterone. If you could grow a beard, you had testosterone, and if you had testosterone, you weren’t a eunuch. It was important for menRead MoreThe, Menaka s, And Alexa s Pecha Kuchas1633 Words   |  7 PagesIntro: Hook: beautiful chaos. Preview of ideas: Though Hannah’s, Menaka’s, and Alexa’s Pecha Kuchas, the underlining theme of self expression and Calligraphy- Calligraphy allows self expression make-up brushes- Pottery- Thesis: The Japanese aesthetics of irregularity and simplicity manifest in the artistic creations in calligraphy, make-up brushes and pottery. Through an examination of the both the process by which these items are created as well as the final object made, the soul and personalityRead MoreEssay Outline Practice982 Words   |  4 PagesAn outline of an essay: ï  ® helps make your essay more organized ï  ® A careful plan will help your body paragraphs stay focused on the ideas in your thesis statement. ï  ® saves time for writers ï  ® Preparing an outline can take time, but you will be able to write the rough draft of your essay more quickly Outline format Essay Outline I. Introduction Thesis: _____________________ II. Body Paragraph #1- Topic Sentence: _____________ A. supporting idea reasons, examples B. supporting idea reasons, examplesRead MoreQuine Writes s Two Dogmas Of Empiricism1691 Words   |  7 Pagesimmediate experience, observations. Underdetermination is the thesis explaining that for any scientifically based theory there will always be at least one rival theory that is also supported by the evidence given, and that that theory can also be logically maintained in the face of any new evidence. This theory allows for conflicting things to coexist, they might be consistent by they are not necessarily rational. The Quine-Duhem thesis involves the idea that a â€Å"physicist can never subject an isolatedRead MoreEntrepreneurship And Long-Term Relationships For A Startup Company856 Words   |  4 Pagesto expand this small business into something spectacular. This business is a hair company that sells different origins of hair, from extensions to wigs for all women. ItHair Company, provides high quality hair, with all customers in mind. ItHair Company is a startup company that was established in California a half of year ago. ItHair Company, has so much potential to be extremely successful in the hair world. (2) Thesis Statement - it is an assertion or assumption you make about the subject matterRead MoreReflection Paper On Reflection Of Me834 Words   |  4 Pagesstated thesis and follow an organizational structure discussed in class. I started my thesis by saying,†Today’s community of people allow authority to decide where all rules and order are followed through things like social pressure,acts of violence, and unfair application of laws, which turns people toward not obeying rules†(â€Å"Introduction†).However, my instructor suggested to add specific details to grab the readers attention,also that my thesis was good but I needed to clarify my thesis. So IRead MoreThesis And Antithesis762 Words   |  4 PagesThesis, Antithesis, and Confidence Karl Marx, the late founder of Communism, believed that history had a purpose. There were two opposing forces in the world which created a cycle of conflict when faced with one another, ending in a communist state. This cycle is known as Dialectical Materialism. The name for the cycle is derived from Marx’s idea that all existence was based on economics, so the two forces were purely economically based as well. Thesis was leading force, also known as the status

The Most Incredibly Overlooked Solution for Personal Essay Topics Middle School

The Most Incredibly Overlooked Solution for Personal Essay Topics Middle School The Characteristics of Personal Essay Topics Middle School Essays, generally, covers different topics. Then, it is going to be required to choose a topic for your own personal essay, and after it, you will be prepared to compose your paper. You could be quite surprised to learn that success of a personal essay may greatly rely on the subject you opt for. Your life story can likewise be regarded as a wonderful topic in writing your private essay. If you are aware of what they need to and what they are searching for then you are able to start your essay with a how to tip. Unlike another type of essays, personal essays are somewhat more flexible and versatile. What you aspire to teach your reader will decide the kind of your essay. From time to time, you don't wish to buy a guide, but it's still true that you will need to get help writing a personal essay. The introductory area of the essay should have a strong thesis statement that outlines the key thoughts and arguments of your essay. Analyze what you have to write in the essay and the way you want the readers to react to it. All About Personal Essay Topics Middle School Informative speeches also have to be delivered in a suitable manner by taking advantage of the ideal tones and emotions. The persuasive varieties of writing are definitely the most sophisticated of the four. One of the absolute most important regions of the essay writing process is editing, and editing requires a lot of time. A decent persuasive topic also needs to be interesting, relevant and ought to deal with contemporary troubles. How to Choose Personal Essay Topics Middle School For a student in the center school the typical topics are linked to science and history. Some applications might ask you to provide a personal history, telling about experiences you've undergone which have led you to opt to pursue graduate education in a particular area of study. A bit of research about the institution will be quite valuable. Academic research writings can be extremely helpful when writing descriptive essays. How to Find Personal Essay Topics Middle School Online The ideal way to learn how to begin a personal essay is to get a very clear picture of the primary features it should contain and its key requirements. Essentially, you're going to be explaining exactly why you'd be a good accession to the school or company. It is crucial to prove you're the absolute most suitable candidate from the pool of students who think the exact same way. A student might wind up with the sentence resulting in the next point, but don't enter the information. You won't ever get bored in the plan of wr iting because it is similar to ranting all your thoughts in a scholarly and intellectual method. There are quite a lot of reasons why it's so difficult to set your life story into writing. Your topic sentence is your very first impression and you would like to make it a good one so make sure it grasps your reader immediately so they are equally as interested in what you are going to let them know as you're in what you've got to say. The aim of the essays is to express your own personal capabilities, character traits, ideas and ideas, which will force you to look different from several other applicants and present you as a creative, committed and intelligent individual. As mentioned earlier, writing of an essay demands certain abilities and knowledge. Many students wish to call it a day after writing a very first draft, but editing is a crucial portion of writing a really amazing essay. An essay is a small masterpiece which every student ought to be able to create. It is not a bout camping at all, but about the fragile nature of nature. Type of Personal Essay Topics Middle School There's a specific sort of private essay that, for a very long time, everybody seemed to hate. As a consequence, you get to actively take part in telling your private story without needing to do any of the difficult work. As soon as you get a compelling topic, choose the main idea you wish to communicate and introduce it using a bang. In the end, the very best topics are ones that let you to explain something surprising about yourself. Personal Essay Topics Middle School and Personal Essay Topics Middle School - The Perfect Combination You begin with an introductory paragraph that acts as a form of road map for your essay. The opening or introductory paragraph of essay is similar to an announcement of the entire essay. An effective application essay is constructed on deeds instead of thoughts. So far as essay structure goes, a 4 or 5 paragraph essay based on the number of p oints you might want to argue is a great start.

Accounting Attachment Report Free Essays

string(50) " cheques and deposit slips and going to the bank\." 1. 0 INTRODUCTION 1. 1 The objectives of the Industrial attachment The purpose of industrial attachment is to bridge the gap between the theory and the practise of coursework learnt in the University of Botswana. We will write a custom essay sample on Accounting Attachment Report or any similar topic only for you Order Now It is meant to give students a clearer perspective of concepts learnt in the academic environment and in turn prepare them for the work environment upon completion of the degree programme. Internship is also aimed at give students a chance to apply the material learnt into a practical environment and get to know the work industry. In applying academic material, it is understood more and in familiarising with the work environment, a career option can be chosen. Part of the attachment was for students to create networks. networks are useful in securing jobs and getting information about the industry. 1. 2 Methodology The industrial attachment was conducted over the period between May 10th and July 27th 2012. This period amounted to a total of 10 weeks over the school holidays. It was after the third year of study in the degree. Each student, with the help of the internship coordinator had to find a company of their choice in the relevant field of study to work in. A place was to be secured through an application letter accompanied by a copy of a transcript, a letter of acknowledgement of student status from the University. A letter of acceptance would then be sent to the university by the company that agreed to attach a student and the area in which the student will work. Students were expected to work in various sectors of the company, but within their course of study while under attachment. The students were also to keep weekly log sheets which were to be signed by the supervisor with the work they had conducted. ? 2. 0 BACKGROUND OF THE ORGANISATION . 1 History of Great Advisory Services Dotaka Investments (Pty) Ltd was incorporated in Namibia in the year 2005. It has two businesses operating, an insurance brokerage called Coverage Insurance and an accounting business called Great Advisory Services. The company has two directors namely Alex Mundey and Gracia Hunde. Mr Mundey is a non-executive director while Miss Hunde is an executive direc tor. The insurance brokerage was the first business to be registered by the company in 2005 and has since grown to be one of the most renowned insurance broking firms in Namibia. The business headquarters are situated in the Windhoek International Finance Park while another branch operates in the Caesar International Office Park. This is because all insurance companies are found in the Caesar Office Park, making it convenient to get quotes upon request or to make an inquiry quicker. Having become a success and seeing the need for better accounting practise for the smaller businesses, the company diversified into the accounting field and registered a business named Great Advisory Services. The role of Great Advisory Services is to assist entrepreneurs to sustain their businesses by upholding proper and consistent accounting ethos. Great Advisory Services was registered in September 2011 and has been in operation since then. Not only does the business deal with accounting but it also in company secretarial and consultancy. It registers companies, sits as a director on the board and act as agents on submitting applications for permits. The staff includes Gracia Hunde, Elaine Chatonga and Palesa Mosa. Gracia Hunde is the executive director having gained all her knowledge from experience and is currently pursuing a degree in the University of South Africa. She mainly deals in company secretarial and business consultancy. Elaine Chatonga is the head accountant, having graduated with an Honourary degree in accounting and is pursuing chartered accountancy. She draws up the financial statements and calculates the tax returns due for all the clients and for the business as well. As head accountant, it is also her duty to supervise the work of the cler and make necessary changes. Palesa Mosa is the accounting clerk, having acquired an AAT qualification. As a clerk she does the day to day recording of accounts for the business and for the clients. She is also in charge of the petty cash book, answering calls, submitting tax returns and miscellaneous work. MISSION The mission of Geat Advisory Services is to provide accounting services to small, medium and large enterprises. In providing accounting services, the aim is to also influence the practise of proper accounting ethos and to improve the running and quality of business in the country. This is will be accomplished by building a relationship with the clients and explaining accounting procedures to them. By building relationships with clients and keeping a small number of clients, the company is able to focus on each client and not do a rush job. By targeting smaller businesses, the company is also able to probe into the finer details. Clientele These consist mainly of small businesses with very few employees as these are the main target of the business. Most of the clients are in the motoring industry and have just been contracted; hence there is not much history that has been built. The range of clients runs from auto mechanics to caterers, and interior designers. Clients are drawn in through word of mouth and through networking, as the company barely advertises itself. The biggest client of the firm is its own spear header- Coverage Insurance Brokers. Most of the clients are for accounting services as opposed to the other branches of the business. The business started with a small clientele base of 4, and has since increased to over 10 contracted clients in the accounting branch. 3. 0 MANAGEMENT, TRAINING AND EMPLOYEE INFORMATION 3. 2 Supervisor assistance I was also debriefed on other office duties that I would be taught which would have nothing to do with schoolwork but were skills needed in the office for example, filing, photocopying, faxing, filling bank cheques and deposit slips and going to the bank. You read "Accounting Attachment Report" in category "Essay examples" I was also told that I would not have any specific responsibilities but work would come up as and when needed which I would be given a briefing on how to do what at that moment. 3. 3 Qualities and skills possessed and developed The job called for speed, teamwork capabilities, versatility, fluency, flexibility and grasping concepts quickly. This I had no problem with, having gone through internship before and being a member of clubs that required teamwork. Being tossed around between jobs, and not knowing what to be doing when you get to work in the office ensured that I was always on my toes. As the job went by, I learnt to be quick but thorough, to ask questions; to be accountable- work was tossed form one person to the other. If I was capturing information, I had to be thorough so that the next person, in this case the accountant, would be able to use the information. If I gave her the wrong information, it would mess all the accounts up. I also had to learn to be responsible ? 3. 0 MANAGEMENT, TRAINING AND EMPLOYEE INFORMATION 3. 1 Job orientation A brief meeting was held on the first day of work in which an assessment of my course work and accounting knowledge was made. The information available on the transcript and curriculum vitae was used for the assessment. This same meeting was also used for the purpose of giving me a tour through the company, debriefing on company history and the services offered by the company. I also got the opportunity to familiarise with the business environment and the rest of the staff around. The next step was to test the skills I had I stated that I had. I was shown how to capture information form a receipt, change it, delete it and create a file for a company in the accounting software. After a series of examples, I was asked to do the same. I went through a series of tests in using the accounting system, which in this case was called Quick books. Having shown adequate knowledge, I was informed that I would assist in that part of the job. The main job was capturing, but some more office jobs were to be done, which I was kindly briefed on. I was to be the extra hand in the office; hence I would be tossed around everywhere, having been given a short tutorial prior to execution of a task. There were no specific responsibilities that were given to me; most of the work to be done would be broken down before being done. Having been briefed on the jobs to be done, I was shown the office space that I would use. A few minutes later I was assigned to my primary role for the week- filing, organising documents prior to capturing, checking if transactions had been captured properly and at the correct amounts and banking. In between the small jobs, I was to familiarise myself with the software and practise before I could be given any work concerning that. 3. 2 Supervisor assistance My supervisor adequately explained all duties and responsibilities before I undertook them. The first question before doing anything was an enquiry as to whether I had done any such thing. If I answered in the negative, I was shown how to do it. I would then attempt the same job under her watch until I had perfected my work In cases were computer use was required, a different document altogether would be opened for the sake of demonstration. A supervisor was always ready to help if I did not understand anything. As this is a small company, help was easy to find as my slowing down would also affect the other operations. My supervisors were quick to explain and guide through new processes especially those that involved going to NURS, going to clients and going to Company registration. I would receive office calls whenever I spent more time than usual. During the first days in the office, I would also get momentary calls just to check on progress or if everything under control 3. 3 Qualities needed and qualities gained Versatility and flexibility were needed to succeed in this position as I would be tossed into any work. This meant I would have to be a receptionist, or an accountant, or the driver so adaptation and was needed. There was much work to do in the office so I had to be quick to catch onto the job as I would often receive crash courses to do a new task. In a job where there were had no fixed duties, and work to do decided on each morning, it was critical to grasp the concept quickly. The job also called for an ability to work without supervision as there was a lot of work to be done between the three services offered by the company. There was a need to be organised and to ask questions to do with more clarification to get an understanding as soon as a task was given in order to curb backlog. The amount of work to be done was much so that made round the clock assistance rather impossible. Time keeping was also very critical. We all depended on each other as one person’s slow delivery affected everyone. There was a need to pay attention to detail when doing accounts so as to come up with the correct financial statements and prevent reworking which would waste time. Ten client companies would expected their returns to be calculated every second month so each company had specific time slots for doing their books which had to be maximised in order to prevent a rush job being done or eating into another company’s time. Fluency in English and articulation was a needed quality because there were clients to talk to, going to the Registrar of Companies and calls to be answered when the clerk/receptionist was not around. Qualities gained during the process included the ability to think on my feet, tenacity, responsibility and team working. Concerning the ability to think on my feet, jobs done outside the office required decisions to be made quickly if things did not go according to plan this needed one to exercise discretion and take control without having to call the office first. Thinking on one’s feet required the ability to reason carefully and objectively. Over time, I developed tenacity. It became apparent that not only did the job call for work to be done, but to be completed on or before time. Working after hours became normality and not burdensome and neither was it something to complain over. The key was to understand the importance of completing a task before the next day, regardless of working hours. Honesty and responsibility came with the job. Whenever personal resources were used in incurring company expenses, they had to be accounted for. This called for keeping of receipts and disclosing the corrected amounts actually spent in order to qualify for a refund. These expenses also had to be incurred wholly towards the company and not be mixed with personal expenses. Every business can only achieve its goals through teamwork. Work was passed from one person to the other as processes were interlinked. The clerk and I did most of the primary work- capturing and organising files and it had to be understood by the next user of the information. Having done my part for the day, I would not sit around as others worked but pitch in to also help in order for the task to be completed. ? 4. 0 SPECIFIC JOB INFORMATION 4. 1 Daily Responsibilities There were no specific daily responsibilities given as work arose as and when needed but there were things that became routine, for example filing, faxing and photocopying. The other jobs included capturing invoices and receipts into the accounting system, checking if receipts and invoices had been entered into the system, helping to separate receipts into different expenses and banking. Accounting Capturing accounting information from invoices was a daily task. Expenses had to be separated into cost of sales, company expenses and capital expenditures. That done, a list of all transactions entered would be printed and cross-checked with the corresponding receipts as an internal check on capturing all expenditure and at their correct amounts. Every month end, tax return forms were filled out and withholding tax charges calculated. For those companies which took the liberty to calculate their own taxes, their figures would be matched with those in the tax tables to ensure consistency. The difficult part of this was working with companies that pay employees through commission as they had a different way of calculating applicable charges. Bank reconciliation at the end of each month was a required duty. The task was to go through a monthly bank statement, reconcile the figures with those in the cheque book, adjust for unpresented cheques, account for stop orders and total the bank interest charges for the month. After that the money drawn out for personal use would be calculated for drawings. Filing The first thing upon receipt of files from a client was to sort them out in chronological order. This made it easier to account for the dates on transactions as the date would not be changed with each receipt, it also made it easier to find a missing receipt or to look fo r a query on the receipt if they were in order. The filing work included the tax returns that would come from NURS, documents from the clients in the form of bills, contracts and agreements made between the client and the firm. For withholding taxes, each company had a separate filing place for rental withholding taxes and employee withholding taxes. Printing, copying and faxing Accounting involves a lot of printing, faxing and photocopying. The responsibility assigned was to do exactly that. It was of utmost importance to make sure that the company had one file while the client also had another copy. Banking This involved drawing up cheques for clients, having been given the due amounts, fill in cheque deposit slips whenever a client made a payment via cheque, signing and accounting for the cheque in the company books before going to the bank to deposit it. This also involved cashing some cheques and depositing them in the respective employee accounts at the end of the month for salaries. 4. 2 Other responsibilities Messenger Jobs that were done outside the office included fetching files with client’s receipts and invoices for the month and returning them, submitting and collecting returns forms to NURS, getting clients to stamp taxes due forms. Being a messenger also involved following up on company or business name reservations with the Registrar of Companies. The other tasks at the Registrar of Companies were submission of forms for the change of directors and the transfer of ownership of a firm. All paperwork generated from this would be copied and sent to the concerned client Office jobs Part of the office odd jobs was answering the phone when the person responsible was not available. This would involve taking messages and answering for where the required person was, putting through phone calls and answering whatever questions a client had about the business. When clients arrived before their appointed time had to be attended and entertained until their attendant returned. This was achieved by preparing refreshments and chatting up the client, sitting them comfortably and continuous reassurance that the required person would be with them. Ensuring office security involved locking up doors and cabinets, closing windows, switching off the air conditioners by the last person to leave the office. 4. 3 Knowledge from course work Three years of in the University of Botswana has come with grasping many skills and concepts. Some proved necessary, other premature and some skills use stood out more than others. Knowledge from Accounting Information Systems learnt in BIS309 was the most used and hence the most helpful. It offered a foundation to be able to use any accounting software. BIS309 also helped because it dealt with the daily running of business and how to enter daily transactions into the books of accounts, the separation of bills and invoices and how to create a debit or credit note. BIS309 also included how to account for a refund, how to add an account into the list of accounts. Most accounting now is done by software so the ability to use software and the knowledge of the way around the software was an added advantage Knowledge of basic accounting and bank reconciliations was taught in Financial Accounting I (ACC100) and it offered know how on entering costs into books of accounts and drawing up bank reconciliations and treating unpresented cheques. Some clients, being new, lacked adequate accounting information. This amounted to missing receipts and invoices, misnumbered invoices, missing bank cheques or narrations to the cheques. In order to deal with this one had to work backwards from the bank statement to find missing figures and asking for rough estimates for jobs done. Incomplete Records aught in Financial Accounting II (Acc200) was a useful resource. For the purpose of separation of business costs into cost of sales and expenses Introduction to Cost Accounting (ACC201) was very useful. Some business incurred expenses that had to be charged to their cost of sales, not costs of running the business, for example the cost of delivery, the cost of assembly, etc. One company was a delivery company and conducted trade by going to South Africa and taking goods for delivery into Namibia, the cost of the job did not only include fuel to travel to South Africa but it included the driver’s accommodation and food and the cost of toll gates. Dealing with these expenses was leant in Managaemnt accounting applications ACC303. Final accounts are drawn at the end of each month and they have to be drawn up according to the formats in the accounting standards. Knowledge of accounting standards and presentation formats was acquired in Auditing I (ACC301) and Financial Accounting II (ACC 300. ) Upon the calculation of taxes for individual employees, calculating the gross taxes, doing a bank reconciliation, comparison of figures, checking if all receipts had been entered Microsoft excel was used. BIS 205 dealt with the primary use of computers and plugging in formulae. General Education Courses dealt with the use of computers and communication. Businesses require a lot of communication and etiquette. Gec 121,introduction to Computers was useful for the purpose of using email, Introduction to Communication (GEC111 and 112) helped in articulation and Introduction to Rhetoric and Public Speaking (GEC 364) helped in building confidence and addressing people. For the sake of company registration, the difference between a company and a business grasped in Introduction to Company Law (LAW351) was a critical tool in knowing the difference, lest the two be wrongly interchanged. This difference was also critical whenever capturing expenses, keeping in mind that sole traders were not separated from the business and withdrawals made were charged as drawings. 4. 4 Beneficial things to have learnt It would have been very helpful to have gone through an introductory lesson in tax so as to understand the format, the applicable tax figures had and to fill in a tax from with understanding. Most of the workings in tax were done out of memory, having been briefed on before but with no adequate understanding as to why they were done that way for example amounts exempt from tax and the calculations of allowable deductions. Cash flow Statements are part of the final accounts drawn up at the end of the month. This was also something learnt on the job but without full comprehension of what exactly to be done and what to be done. 4. 5 new skills acquired The reservation of a company name and creation of a shelf company is one of the stand out skills I acquired on the job. A lot of companies open new branches, since Botswana is a developing country and there is positive economic growth, many businesses and companies are being opened as a result and know how in reserving a name and registering a business has become a crucial tool that one may use as an agent. In learning how to reserve company names and creating shelf companies, it was inevitable that I had to learn how to change directors of a company. Some companies do not immediately operate upon been granted approval or even fail to start, these companies can then be taken over by other persons. Forms for changes in directors of a company are retrieved from the Registrar of Companies’ website. The website hosts many forms that can just be downloaded and printed without necessarily collecting them from their offices. I learnt how to collect a tax return form. These forms are collects directly from NURS. A tax return form has to types, one being for VAT and the other being income tax. The person collecting the tax returns forms has to have knowledge of their Tax Identity Number. Other small skills acquired include:- †¢Calculation of PAYE. Pay as You Earn tax is calculated using the tax tables. Each income has a specific tax matched to it and those that go beyond the normal amount have a specific extra amount to apply. †¢How to register a company for tax. The form is collected from NURS and it contains various areas to be filled out including the type of business, the name of the business. The bank needs to also certify that an account by that person exists. †¢How to fax and photocopy. This was part of daily office work. No knowledge of such skills had been possessed before. †¢How to use Quickbooks. This was the accounting software used by the company. Knowledge of Pastel Accounting and the use of Microsoft in Accounting were the only prior knowledge. Most companies use Quickbooks so this is a relevant skill upon job search at the completion of the degree. †¢How to use office stationery properly. There is some stationery designed for office use that we fail to use properly. Documents need to be filed neatly and in an orderly manner. That said, learnt how to align a paper before punching, refill staples and to use the various types of files. ? 5. 0 Conclusions and recommendation 5. 1 Career goals versus industrial attachment The Industrial attachment surely did bring some perspective. The daily work in accounting is significantly different from the theory learnt in school. Day to day accounts is routine and very simple. Within a short period of time, one begins to know the routine of recording and creating financial statements at the end of the year. That said, I realise now that accounting needs to be supplemented with other courses, for example ACCA, CFA, CIMA, etc. These professional courses give one the ability to review policies placed by the business in their accounting. They also help one to become more marketable in the industry and prevent the boredom inherent in most office jobs with routine tasks. Looking at the clientele of the business, there is a dire need for accountants and for people to learn to be ‘accounts smart’. Most companies do not even have a clerk and most small businesses do not have an accounts department as the owner does everything and the results nd up being very poor. I have also come to realise that the lack of consultancy and knowledge of cost versus revenue makes some businesses fail or not realise their full potential as much is taken from the business without replacement via drawings. That said, may career goals really have changed and I would not want to end up sitting in the offi ce, day by day, drawing accounts for people, but instead to give advice on running a business and creating strategies that work. I would like to move into explaining accounts to business owners and creating strategies for the purpose of cost reduction and ensuring longevity in a business. Clients constantly complain about the return on their taxes, some do not even know what it means or how it is calculated and are always disgruntled when they see an accountant coming through. Clients therefore need tutorials in the accounting field so that they just do not accept anything or begin to distrust their accountants. 5. 2 derivations from the attachment Two stand out lessons were derived from internship, the first being that university education alone does not fully equip one for the work environment; one needs a bit of experience. The second lesson being, there is a lot of ignorance concerning accounting in Namibia, to the point of business owners doing their own book-keeping. This comes from a lack of appreciation of the role of accounting in business. Concerning the equipping by the University, there is not enough room for doing accounting practically. There are too many courses from other faculties that students are encouraged to take up in their first year, which leaves little room for proper accounting courses in the degree. The result is that most accounting is taught in a rush manner without adequate understanding and the result is that students cram without grasping concepts fully. This became apparent on the calculation of a business’ daily expenses. In the examples given us in school, the figures are already summed up and apparent, most of the work involves drawing final accounts, but in businesses, final accounts are drawn up only once a month. The recording of a business’ daily expenses is critical and needs to be given attention in the foundation courses of the degree. Concerning ignorance of accounting , most businesses have no accountant and do not keep the relevant information used in drawing up accounts. The use of interns is also a wide spread normality among those who wish to have some form of book-keeping in their business. However, interns are fresh from university and often make mistakes. This results in backlogs during work as some of the books have to be redone. 5. 3 most significant learning experience The most significant learning process was that on the importance of teamwork. Business processes are intertwined that each person relied the other person. Slacking was therefore intolerable as it affected everyone else’s progress. That said, I learnt to rely on other people, and to become a person to be relied upon. I also learnt to value the contribution of other people and the vitality of making a significant contribution in a team. 5. 4 self-evaluation The key strengths I possessed for this job were adaptation and quick-learning. I understood whatever work was assigned to me in a very short space of time. There was a lot of tossing around involved in the job as I had no specific responsibilities, this meant I had to be versatile and ready for anything. The ability to think quickly and summon best judgement in a rash situation was very useful when running errands and things would not go according to plan or clients were late. This required changing things or rearranging with a client on my own without calling the office first. The ability to work without supervision and being self-motivated was an added advantage. Because of the lack of space, I shared the office with the other company branch of Dotaka Investments called Coverage Insurance. This meant I had no round the clock supervision in my work. I however managed to complete all my work before time or on time. Being reliable is another quality I possess that the executive director would allow me to run errands for her with her car while she would be in the office. She relied on me to represent her well wherever she sent me on her behalf. Dress was no problem for me as I made sure I was clad formally and presentable each day. Articulation and fluency in English was an added quality as well that enabled me to win over clients and explain to them adequately what we required of them. im formal. time keeping My time keeping in the morning was not the most efficient. Most of the time i was not punctual to work and i would arrive a little bit after time. I however compensated for this shortfall by personally working during lunch or working late. 5. 5 recomendations for improvement in the organisation Great Advisory Services needs bigger office space. During this period of attachment, there were five employees sharing two rooms. This meant that the main office had three employees which is too large a number for a small space. The room became crowded to the point that clients would notice and either mention in a joking manner or just showed unpleasantness. The company vision has to be printed and stuck on the wall and be used in company stamps. I only knew the vision when I had. A company vision helps in boosting employee morale by showing them that whatever they are doing is contributing to the achievement of the vision. Grievances in the company need to be addressed. There were matters that were swept under the carpet even though they were important. There were times were there would be some tension in the office or gossip over another person over things that were not properly stipulated yet could be solved with a sit down meeting. There needs to be an investment towards the training of employees. An accounts consultant was employed by the firm for enquiries’ sake. However, his availability was after hours which could go on till midnight this was not an efficient way of working. The problem can be overcome by putting one of the accountants through an ACCA program. Also the clerks’ work was not up to standard as most of it had to be redone. Employee training should also be in answering calls, using appropriate register as there was a tendency for employees to use an incorrect tone or a colloquial term in a formal set-up. How to cite Accounting Attachment Report, Essay examples Accounting Attachment Report Free Essays string(50) " cheques and deposit slips and going to the bank\." 1. 0 INTRODUCTION 1. 1 The objectives of the Industrial attachment The purpose of industrial attachment is to bridge the gap between the theory and the practise of coursework learnt in the University of Botswana. We will write a custom essay sample on Accounting Attachment Report or any similar topic only for you Order Now It is meant to give students a clearer perspective of concepts learnt in the academic environment and in turn prepare them for the work environment upon completion of the degree programme. Internship is also aimed at give students a chance to apply the material learnt into a practical environment and get to know the work industry. In applying academic material, it is understood more and in familiarising with the work environment, a career option can be chosen. Part of the attachment was for students to create networks. networks are useful in securing jobs and getting information about the industry. 1. 2 Methodology The industrial attachment was conducted over the period between May 10th and July 27th 2012. This period amounted to a total of 10 weeks over the school holidays. It was after the third year of study in the degree. Each student, with the help of the internship coordinator had to find a company of their choice in the relevant field of study to work in. A place was to be secured through an application letter accompanied by a copy of a transcript, a letter of acknowledgement of student status from the University. A letter of acceptance would then be sent to the university by the company that agreed to attach a student and the area in which the student will work. Students were expected to work in various sectors of the company, but within their course of study while under attachment. The students were also to keep weekly log sheets which were to be signed by the supervisor with the work they had conducted. ? 2. 0 BACKGROUND OF THE ORGANISATION . 1 History of Great Advisory Services Dotaka Investments (Pty) Ltd was incorporated in Namibia in the year 2005. It has two businesses operating, an insurance brokerage called Coverage Insurance and an accounting business called Great Advisory Services. The company has two directors namely Alex Mundey and Gracia Hunde. Mr Mundey is a non-executive director while Miss Hunde is an executive direc tor. The insurance brokerage was the first business to be registered by the company in 2005 and has since grown to be one of the most renowned insurance broking firms in Namibia. The business headquarters are situated in the Windhoek International Finance Park while another branch operates in the Caesar International Office Park. This is because all insurance companies are found in the Caesar Office Park, making it convenient to get quotes upon request or to make an inquiry quicker. Having become a success and seeing the need for better accounting practise for the smaller businesses, the company diversified into the accounting field and registered a business named Great Advisory Services. The role of Great Advisory Services is to assist entrepreneurs to sustain their businesses by upholding proper and consistent accounting ethos. Great Advisory Services was registered in September 2011 and has been in operation since then. Not only does the business deal with accounting but it also in company secretarial and consultancy. It registers companies, sits as a director on the board and act as agents on submitting applications for permits. The staff includes Gracia Hunde, Elaine Chatonga and Palesa Mosa. Gracia Hunde is the executive director having gained all her knowledge from experience and is currently pursuing a degree in the University of South Africa. She mainly deals in company secretarial and business consultancy. Elaine Chatonga is the head accountant, having graduated with an Honourary degree in accounting and is pursuing chartered accountancy. She draws up the financial statements and calculates the tax returns due for all the clients and for the business as well. As head accountant, it is also her duty to supervise the work of the cler and make necessary changes. Palesa Mosa is the accounting clerk, having acquired an AAT qualification. As a clerk she does the day to day recording of accounts for the business and for the clients. She is also in charge of the petty cash book, answering calls, submitting tax returns and miscellaneous work. MISSION The mission of Geat Advisory Services is to provide accounting services to small, medium and large enterprises. In providing accounting services, the aim is to also influence the practise of proper accounting ethos and to improve the running and quality of business in the country. This is will be accomplished by building a relationship with the clients and explaining accounting procedures to them. By building relationships with clients and keeping a small number of clients, the company is able to focus on each client and not do a rush job. By targeting smaller businesses, the company is also able to probe into the finer details. Clientele These consist mainly of small businesses with very few employees as these are the main target of the business. Most of the clients are in the motoring industry and have just been contracted; hence there is not much history that has been built. The range of clients runs from auto mechanics to caterers, and interior designers. Clients are drawn in through word of mouth and through networking, as the company barely advertises itself. The biggest client of the firm is its own spear header- Coverage Insurance Brokers. Most of the clients are for accounting services as opposed to the other branches of the business. The business started with a small clientele base of 4, and has since increased to over 10 contracted clients in the accounting branch. 3. 0 MANAGEMENT, TRAINING AND EMPLOYEE INFORMATION 3. 2 Supervisor assistance I was also debriefed on other office duties that I would be taught which would have nothing to do with schoolwork but were skills needed in the office for example, filing, photocopying, faxing, filling bank cheques and deposit slips and going to the bank. You read "Accounting Attachment Report" in category "Papers" I was also told that I would not have any specific responsibilities but work would come up as and when needed which I would be given a briefing on how to do what at that moment. 3. 3 Qualities and skills possessed and developed The job called for speed, teamwork capabilities, versatility, fluency, flexibility and grasping concepts quickly. This I had no problem with, having gone through internship before and being a member of clubs that required teamwork. Being tossed around between jobs, and not knowing what to be doing when you get to work in the office ensured that I was always on my toes. As the job went by, I learnt to be quick but thorough, to ask questions; to be accountable- work was tossed form one person to the other. If I was capturing information, I had to be thorough so that the next person, in this case the accountant, would be able to use the information. If I gave her the wrong information, it would mess all the accounts up. I also had to learn to be responsible ? 3. 0 MANAGEMENT, TRAINING AND EMPLOYEE INFORMATION 3. 1 Job orientation A brief meeting was held on the first day of work in which an assessment of my course work and accounting knowledge was made. The information available on the transcript and curriculum vitae was used for the assessment. This same meeting was also used for the purpose of giving me a tour through the company, debriefing on company history and the services offered by the company. I also got the opportunity to familiarise with the business environment and the rest of the staff around. The next step was to test the skills I had I stated that I had. I was shown how to capture information form a receipt, change it, delete it and create a file for a company in the accounting software. After a series of examples, I was asked to do the same. I went through a series of tests in using the accounting system, which in this case was called Quick books. Having shown adequate knowledge, I was informed that I would assist in that part of the job. The main job was capturing, but some more office jobs were to be done, which I was kindly briefed on. I was to be the extra hand in the office; hence I would be tossed around everywhere, having been given a short tutorial prior to execution of a task. There were no specific responsibilities that were given to me; most of the work to be done would be broken down before being done. Having been briefed on the jobs to be done, I was shown the office space that I would use. A few minutes later I was assigned to my primary role for the week- filing, organising documents prior to capturing, checking if transactions had been captured properly and at the correct amounts and banking. In between the small jobs, I was to familiarise myself with the software and practise before I could be given any work concerning that. 3. 2 Supervisor assistance My supervisor adequately explained all duties and responsibilities before I undertook them. The first question before doing anything was an enquiry as to whether I had done any such thing. If I answered in the negative, I was shown how to do it. I would then attempt the same job under her watch until I had perfected my work In cases were computer use was required, a different document altogether would be opened for the sake of demonstration. A supervisor was always ready to help if I did not understand anything. As this is a small company, help was easy to find as my slowing down would also affect the other operations. My supervisors were quick to explain and guide through new processes especially those that involved going to NURS, going to clients and going to Company registration. I would receive office calls whenever I spent more time than usual. During the first days in the office, I would also get momentary calls just to check on progress or if everything under control 3. 3 Qualities needed and qualities gained Versatility and flexibility were needed to succeed in this position as I would be tossed into any work. This meant I would have to be a receptionist, or an accountant, or the driver so adaptation and was needed. There was much work to do in the office so I had to be quick to catch onto the job as I would often receive crash courses to do a new task. In a job where there were had no fixed duties, and work to do decided on each morning, it was critical to grasp the concept quickly. The job also called for an ability to work without supervision as there was a lot of work to be done between the three services offered by the company. There was a need to be organised and to ask questions to do with more clarification to get an understanding as soon as a task was given in order to curb backlog. The amount of work to be done was much so that made round the clock assistance rather impossible. Time keeping was also very critical. We all depended on each other as one person’s slow delivery affected everyone. There was a need to pay attention to detail when doing accounts so as to come up with the correct financial statements and prevent reworking which would waste time. Ten client companies would expected their returns to be calculated every second month so each company had specific time slots for doing their books which had to be maximised in order to prevent a rush job being done or eating into another company’s time. Fluency in English and articulation was a needed quality because there were clients to talk to, going to the Registrar of Companies and calls to be answered when the clerk/receptionist was not around. Qualities gained during the process included the ability to think on my feet, tenacity, responsibility and team working. Concerning the ability to think on my feet, jobs done outside the office required decisions to be made quickly if things did not go according to plan this needed one to exercise discretion and take control without having to call the office first. Thinking on one’s feet required the ability to reason carefully and objectively. Over time, I developed tenacity. It became apparent that not only did the job call for work to be done, but to be completed on or before time. Working after hours became normality and not burdensome and neither was it something to complain over. The key was to understand the importance of completing a task before the next day, regardless of working hours. Honesty and responsibility came with the job. Whenever personal resources were used in incurring company expenses, they had to be accounted for. This called for keeping of receipts and disclosing the corrected amounts actually spent in order to qualify for a refund. These expenses also had to be incurred wholly towards the company and not be mixed with personal expenses. Every business can only achieve its goals through teamwork. Work was passed from one person to the other as processes were interlinked. The clerk and I did most of the primary work- capturing and organising files and it had to be understood by the next user of the information. Having done my part for the day, I would not sit around as others worked but pitch in to also help in order for the task to be completed. ? 4. 0 SPECIFIC JOB INFORMATION 4. 1 Daily Responsibilities There were no specific daily responsibilities given as work arose as and when needed but there were things that became routine, for example filing, faxing and photocopying. The other jobs included capturing invoices and receipts into the accounting system, checking if receipts and invoices had been entered into the system, helping to separate receipts into different expenses and banking. Accounting Capturing accounting information from invoices was a daily task. Expenses had to be separated into cost of sales, company expenses and capital expenditures. That done, a list of all transactions entered would be printed and cross-checked with the corresponding receipts as an internal check on capturing all expenditure and at their correct amounts. Every month end, tax return forms were filled out and withholding tax charges calculated. For those companies which took the liberty to calculate their own taxes, their figures would be matched with those in the tax tables to ensure consistency. The difficult part of this was working with companies that pay employees through commission as they had a different way of calculating applicable charges. Bank reconciliation at the end of each month was a required duty. The task was to go through a monthly bank statement, reconcile the figures with those in the cheque book, adjust for unpresented cheques, account for stop orders and total the bank interest charges for the month. After that the money drawn out for personal use would be calculated for drawings. Filing The first thing upon receipt of files from a client was to sort them out in chronological order. This made it easier to account for the dates on transactions as the date would not be changed with each receipt, it also made it easier to find a missing receipt or to look fo r a query on the receipt if they were in order. The filing work included the tax returns that would come from NURS, documents from the clients in the form of bills, contracts and agreements made between the client and the firm. For withholding taxes, each company had a separate filing place for rental withholding taxes and employee withholding taxes. Printing, copying and faxing Accounting involves a lot of printing, faxing and photocopying. The responsibility assigned was to do exactly that. It was of utmost importance to make sure that the company had one file while the client also had another copy. Banking This involved drawing up cheques for clients, having been given the due amounts, fill in cheque deposit slips whenever a client made a payment via cheque, signing and accounting for the cheque in the company books before going to the bank to deposit it. This also involved cashing some cheques and depositing them in the respective employee accounts at the end of the month for salaries. 4. 2 Other responsibilities Messenger Jobs that were done outside the office included fetching files with client’s receipts and invoices for the month and returning them, submitting and collecting returns forms to NURS, getting clients to stamp taxes due forms. Being a messenger also involved following up on company or business name reservations with the Registrar of Companies. The other tasks at the Registrar of Companies were submission of forms for the change of directors and the transfer of ownership of a firm. All paperwork generated from this would be copied and sent to the concerned client Office jobs Part of the office odd jobs was answering the phone when the person responsible was not available. This would involve taking messages and answering for where the required person was, putting through phone calls and answering whatever questions a client had about the business. When clients arrived before their appointed time had to be attended and entertained until their attendant returned. This was achieved by preparing refreshments and chatting up the client, sitting them comfortably and continuous reassurance that the required person would be with them. Ensuring office security involved locking up doors and cabinets, closing windows, switching off the air conditioners by the last person to leave the office. 4. 3 Knowledge from course work Three years of in the University of Botswana has come with grasping many skills and concepts. Some proved necessary, other premature and some skills use stood out more than others. Knowledge from Accounting Information Systems learnt in BIS309 was the most used and hence the most helpful. It offered a foundation to be able to use any accounting software. BIS309 also helped because it dealt with the daily running of business and how to enter daily transactions into the books of accounts, the separation of bills and invoices and how to create a debit or credit note. BIS309 also included how to account for a refund, how to add an account into the list of accounts. Most accounting now is done by software so the ability to use software and the knowledge of the way around the software was an added advantage Knowledge of basic accounting and bank reconciliations was taught in Financial Accounting I (ACC100) and it offered know how on entering costs into books of accounts and drawing up bank reconciliations and treating unpresented cheques. Some clients, being new, lacked adequate accounting information. This amounted to missing receipts and invoices, misnumbered invoices, missing bank cheques or narrations to the cheques. In order to deal with this one had to work backwards from the bank statement to find missing figures and asking for rough estimates for jobs done. Incomplete Records aught in Financial Accounting II (Acc200) was a useful resource. For the purpose of separation of business costs into cost of sales and expenses Introduction to Cost Accounting (ACC201) was very useful. Some business incurred expenses that had to be charged to their cost of sales, not costs of running the business, for example the cost of delivery, the cost of assembly, etc. One company was a delivery company and conducted trade by going to South Africa and taking goods for delivery into Namibia, the cost of the job did not only include fuel to travel to South Africa but it included the driver’s accommodation and food and the cost of toll gates. Dealing with these expenses was leant in Managaemnt accounting applications ACC303. Final accounts are drawn at the end of each month and they have to be drawn up according to the formats in the accounting standards. Knowledge of accounting standards and presentation formats was acquired in Auditing I (ACC301) and Financial Accounting II (ACC 300. ) Upon the calculation of taxes for individual employees, calculating the gross taxes, doing a bank reconciliation, comparison of figures, checking if all receipts had been entered Microsoft excel was used. BIS 205 dealt with the primary use of computers and plugging in formulae. General Education Courses dealt with the use of computers and communication. Businesses require a lot of communication and etiquette. Gec 121,introduction to Computers was useful for the purpose of using email, Introduction to Communication (GEC111 and 112) helped in articulation and Introduction to Rhetoric and Public Speaking (GEC 364) helped in building confidence and addressing people. For the sake of company registration, the difference between a company and a business grasped in Introduction to Company Law (LAW351) was a critical tool in knowing the difference, lest the two be wrongly interchanged. This difference was also critical whenever capturing expenses, keeping in mind that sole traders were not separated from the business and withdrawals made were charged as drawings. 4. 4 Beneficial things to have learnt It would have been very helpful to have gone through an introductory lesson in tax so as to understand the format, the applicable tax figures had and to fill in a tax from with understanding. Most of the workings in tax were done out of memory, having been briefed on before but with no adequate understanding as to why they were done that way for example amounts exempt from tax and the calculations of allowable deductions. Cash flow Statements are part of the final accounts drawn up at the end of the month. This was also something learnt on the job but without full comprehension of what exactly to be done and what to be done. 4. 5 new skills acquired The reservation of a company name and creation of a shelf company is one of the stand out skills I acquired on the job. A lot of companies open new branches, since Botswana is a developing country and there is positive economic growth, many businesses and companies are being opened as a result and know how in reserving a name and registering a business has become a crucial tool that one may use as an agent. In learning how to reserve company names and creating shelf companies, it was inevitable that I had to learn how to change directors of a company. Some companies do not immediately operate upon been granted approval or even fail to start, these companies can then be taken over by other persons. Forms for changes in directors of a company are retrieved from the Registrar of Companies’ website. The website hosts many forms that can just be downloaded and printed without necessarily collecting them from their offices. I learnt how to collect a tax return form. These forms are collects directly from NURS. A tax return form has to types, one being for VAT and the other being income tax. The person collecting the tax returns forms has to have knowledge of their Tax Identity Number. Other small skills acquired include:- †¢Calculation of PAYE. Pay as You Earn tax is calculated using the tax tables. Each income has a specific tax matched to it and those that go beyond the normal amount have a specific extra amount to apply. †¢How to register a company for tax. The form is collected from NURS and it contains various areas to be filled out including the type of business, the name of the business. The bank needs to also certify that an account by that person exists. †¢How to fax and photocopy. This was part of daily office work. No knowledge of such skills had been possessed before. †¢How to use Quickbooks. This was the accounting software used by the company. Knowledge of Pastel Accounting and the use of Microsoft in Accounting were the only prior knowledge. Most companies use Quickbooks so this is a relevant skill upon job search at the completion of the degree. †¢How to use office stationery properly. There is some stationery designed for office use that we fail to use properly. Documents need to be filed neatly and in an orderly manner. That said, learnt how to align a paper before punching, refill staples and to use the various types of files. ? 5. 0 Conclusions and recommendation 5. 1 Career goals versus industrial attachment The Industrial attachment surely did bring some perspective. The daily work in accounting is significantly different from the theory learnt in school. Day to day accounts is routine and very simple. Within a short period of time, one begins to know the routine of recording and creating financial statements at the end of the year. That said, I realise now that accounting needs to be supplemented with other courses, for example ACCA, CFA, CIMA, etc. These professional courses give one the ability to review policies placed by the business in their accounting. They also help one to become more marketable in the industry and prevent the boredom inherent in most office jobs with routine tasks. Looking at the clientele of the business, there is a dire need for accountants and for people to learn to be ‘accounts smart’. Most companies do not even have a clerk and most small businesses do not have an accounts department as the owner does everything and the results nd up being very poor. I have also come to realise that the lack of consultancy and knowledge of cost versus revenue makes some businesses fail or not realise their full potential as much is taken from the business without replacement via drawings. That said, may career goals really have changed and I would not want to end up sitting in the offi ce, day by day, drawing accounts for people, but instead to give advice on running a business and creating strategies that work. I would like to move into explaining accounts to business owners and creating strategies for the purpose of cost reduction and ensuring longevity in a business. Clients constantly complain about the return on their taxes, some do not even know what it means or how it is calculated and are always disgruntled when they see an accountant coming through. Clients therefore need tutorials in the accounting field so that they just do not accept anything or begin to distrust their accountants. 5. 2 derivations from the attachment Two stand out lessons were derived from internship, the first being that university education alone does not fully equip one for the work environment; one needs a bit of experience. The second lesson being, there is a lot of ignorance concerning accounting in Namibia, to the point of business owners doing their own book-keeping. This comes from a lack of appreciation of the role of accounting in business. Concerning the equipping by the University, there is not enough room for doing accounting practically. There are too many courses from other faculties that students are encouraged to take up in their first year, which leaves little room for proper accounting courses in the degree. The result is that most accounting is taught in a rush manner without adequate understanding and the result is that students cram without grasping concepts fully. This became apparent on the calculation of a business’ daily expenses. In the examples given us in school, the figures are already summed up and apparent, most of the work involves drawing final accounts, but in businesses, final accounts are drawn up only once a month. The recording of a business’ daily expenses is critical and needs to be given attention in the foundation courses of the degree. Concerning ignorance of accounting , most businesses have no accountant and do not keep the relevant information used in drawing up accounts. The use of interns is also a wide spread normality among those who wish to have some form of book-keeping in their business. However, interns are fresh from university and often make mistakes. This results in backlogs during work as some of the books have to be redone. 5. 3 most significant learning experience The most significant learning process was that on the importance of teamwork. Business processes are intertwined that each person relied the other person. Slacking was therefore intolerable as it affected everyone else’s progress. That said, I learnt to rely on other people, and to become a person to be relied upon. I also learnt to value the contribution of other people and the vitality of making a significant contribution in a team. 5. 4 self-evaluation The key strengths I possessed for this job were adaptation and quick-learning. I understood whatever work was assigned to me in a very short space of time. There was a lot of tossing around involved in the job as I had no specific responsibilities, this meant I had to be versatile and ready for anything. The ability to think quickly and summon best judgement in a rash situation was very useful when running errands and things would not go according to plan or clients were late. This required changing things or rearranging with a client on my own without calling the office first. The ability to work without supervision and being self-motivated was an added advantage. Because of the lack of space, I shared the office with the other company branch of Dotaka Investments called Coverage Insurance. This meant I had no round the clock supervision in my work. I however managed to complete all my work before time or on time. Being reliable is another quality I possess that the executive director would allow me to run errands for her with her car while she would be in the office. She relied on me to represent her well wherever she sent me on her behalf. Dress was no problem for me as I made sure I was clad formally and presentable each day. Articulation and fluency in English was an added quality as well that enabled me to win over clients and explain to them adequately what we required of them. im formal. time keeping My time keeping in the morning was not the most efficient. Most of the time i was not punctual to work and i would arrive a little bit after time. I however compensated for this shortfall by personally working during lunch or working late. 5. 5 recomendations for improvement in the organisation Great Advisory Services needs bigger office space. During this period of attachment, there were five employees sharing two rooms. This meant that the main office had three employees which is too large a number for a small space. The room became crowded to the point that clients would notice and either mention in a joking manner or just showed unpleasantness. The company vision has to be printed and stuck on the wall and be used in company stamps. I only knew the vision when I had. A company vision helps in boosting employee morale by showing them that whatever they are doing is contributing to the achievement of the vision. Grievances in the company need to be addressed. There were matters that were swept under the carpet even though they were important. There were times were there would be some tension in the office or gossip over another person over things that were not properly stipulated yet could be solved with a sit down meeting. There needs to be an investment towards the training of employees. An accounts consultant was employed by the firm for enquiries’ sake. However, his availability was after hours which could go on till midnight this was not an efficient way of working. The problem can be overcome by putting one of the accountants through an ACCA program. Also the clerks’ work was not up to standard as most of it had to be redone. Employee training should also be in answering calls, using appropriate register as there was a tendency for employees to use an incorrect tone or a colloquial term in a formal set-up. How to cite Accounting Attachment Report, Papers

The short story A Good Man is Hard to Find by Flannery OConnor could be viewed as a comic strip about massacre and martyrdom Essay Example For Students

The short story A Good Man is Hard to Find by Flannery OConnor could be viewed as a comic strip about massacre and martyrdom Essay The short story A Good Man is Hard to Find by Flannery OConnor could be viewed as a comic strip about massacre and martyrdom. What stops it from becoming a solemn story is its intensity, ambition, and unfamiliarity. OConnor blends the line between humor and terror as she uses a reasonable use of the unreasonable. She introduces her audience to the horror of self-love both with Hulga in Good Country People and with the grandmother in A Good Man is Hard to Find. The grandmother is thought of by the community as a good person and appears to be so on the surface, but she is also mean and narcissistic. We will write a custom essay on The short story A Good Man is Hard to Find by Flannery OConnor could be viewed as a comic strip about massacre and martyrdom specifically for you for only $16.38 $13.9/page Order now She forces her family to abide by her wishes; she sees them as an extension of herself; and she seizes every opportunity to get what she wants. By manipulating her grandchildren, she gets her son to go back to the house with the secret panel, causing them to meet The Misfit, and ultimately sealing the entire familys death. OConnor makes the trite seem sweet, the humdrum seem tragic, and the ridiculous seem righteous. The reader can no longer use their textbook ways of interpreting fiction and human behavior because OConnor is constantly throwing our assumptions back at us. Throughout A Good Man is Hard to Find OConnor reinforces the horror of self-love through her images. She contrasts the two houses, The Tower: the restaurant owned by Red Sammy, and the plantation house. The restaurant is a broken-down place, a long dark room with a tiny place to dance. At one time Red Sammy found pleasure from the restaurant but now he is afraid to leave the door unlatched. He has given in to the meanness of the world. In contrast to the horrible Tower is the grandmothers peaceful memory of the plantation house that is filled with wonderful treasures. However, the family never reaches this house because this house does not even exist on the dirt road or even in the same state. Because of the grandmothers pride she cannot admit that she has made a mistake. Its not much farther, the grandmother said and just as she said it, a horrible thought came to her. The thought was so embarrassing that she turned red in the face and her eyes dilated and her feet jumped up.. The grandmothers pride and self-centered wish to see the house causes the Misfit to discover and murder the family. Both houses are, in effect, ruins of the spirit. It is a comic view of the family that the reader receives in the first half of the story. The comedy is in the way OConnor has very nonchalantly reported the characters outlandish actions and appearances. OConnor has made this even more funny by not appearing to tell it in a funny way. The grandmother is the funniest and most colorful of the characters in the story; she is pushy, annoying, and at times an endearing grandmother. OConnor makes the grandmother a target for her  satire right from the beginning by exposing her absurd wardrobe and old-fashioned mannerisms. The grandmother had on a navy blue straw sailor hat with a bunch of white violets on the brim and a navy blue dress with a small white dot in the print. Her collars and cuffs were white organdy trimmed with lace and at her neckline she had pinned a purple spray of cloth violets containing a sachet. In case of an accident, anyone seeing her dead on the highway would know at once that she was a lady.. The last line becomes ironically funny because ultimately this is where the grandmother ends up- in a ditch dead. As a reader, one must then question the seriousness of the author towards her characters and should the reader have a sympathetic view towards these characters when they are being presented to an audience as comical figures and an elaborate joke. The first words uttered in the first pages of A Good Man is Hard to Find are directed to the reader almost as much as they are directed to Bailey: Now look here, see here, read this. The reader themselves are rustling the pages of the story almost simultaneously as the grandmother is shaking the newspaper at Bailey. Cleverly, OConnor has made her reader self-conscious of her printed medium and undoubtedly made the reader aware of the similarities between them and her characters. Once the reader can understand the satirical overtone of the story, the absurdities become less important. For example, the writing is monotone but has a dramatic quality to it which OConnor later uses to describe the family massacre. A man that views murder as a sport will kill the grandmothers family. He can look at a pile of bodies as nonchalantly as Bailey skimming over the weather report. The irony is absurd. .u1f15a28e89283ae48760af8803075157 , .u1f15a28e89283ae48760af8803075157 .postImageUrl , .u1f15a28e89283ae48760af8803075157 .centered-text-area { min-height: 80px; position: relative; } .u1f15a28e89283ae48760af8803075157 , .u1f15a28e89283ae48760af8803075157:hover , .u1f15a28e89283ae48760af8803075157:visited , .u1f15a28e89283ae48760af8803075157:active { border:0!important; } .u1f15a28e89283ae48760af8803075157 .clearfix:after { content: ""; display: table; clear: both; } .u1f15a28e89283ae48760af8803075157 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u1f15a28e89283ae48760af8803075157:active , .u1f15a28e89283ae48760af8803075157:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u1f15a28e89283ae48760af8803075157 .centered-text-area { width: 100%; position: relative ; } .u1f15a28e89283ae48760af8803075157 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u1f15a28e89283ae48760af8803075157 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u1f15a28e89283ae48760af8803075157 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u1f15a28e89283ae48760af8803075157:hover .ctaButton { background-color: #34495E!important; } .u1f15a28e89283ae48760af8803075157 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u1f15a28e89283ae48760af8803075157 .u1f15a28e89283ae48760af8803075157-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u1f15a28e89283ae48760af8803075157:after { content: ""; display: block; clear: both; } READ: This essay is mainly focused on Elizabeth BishopsOConnor is re-enforcing her stylistic approach to the literature by having the children read comic books in the beginning of the short story, all the way through their fateful journey. This story, in many ways, is a verbal comic strip. It mimics that of the frames of a comic strip with small self-contained scenes. There are no smooth transitions in the narrative but rather abrupt juxtapositions. One could almost imagine a bubble over the characters head saying Weve had an ACCIDENT!. Even the names of the characters allude to comic book figures: June Star and Red Sammy. The story could even be said to read like that of a comi c book and imitate its layout. One example is the sign advertising Red Sammys Restaurant. TRY RED SAMMYS FAMOUS BARBECUE. NONE LIKE FAMOUS RED SAMMYS! RED SAM! THE FAT BOY WITH THE HAPPY LAUGH. A VETERAN! RED SAMMYS YOUR MAN!. But then the narrative continues in a comic book like fashion describing the odd and bizarre scene as the family pulls up to the Tower. Red Sammy was lying on the bare ground outside The Tower with his head under a truck while a  gray monkey about a foot high, chained to a small chinaberry tree, chattered nearby,. OConnors satirical irony is apparent in the scene with the little Negro child. While the grandmother tries to beautify this poor pant-less black child living in a shack, OConnor does not allow the reader to see the beautiful picture that the grandmother wants to paint. Oh look at the cute little pickaninny! she said pointing to a Negro child standing in the door of a shack. Wouldnt that make a picture, now? she asked and they all turned and looked at the little Negro out of the back window. He waved. He didnt have any britches on, June Star said. He probably didnt have any, the grandmother explained. Little niggers in the country dont have things like we do. If I could paint that picture, she said. The grandmothers pretty picture is ruined when the little boy shows his bum to her. The old womens attempt to look beyond a blatant reality and make it pretty is being mocked by OConnor. The author has blended the line between the satirical and the lyrical to form a beauty that would not be considered a standard pretty picture. The same blending of the satirical and the lyrical occurs later in the story with the children playing with Red Sammys monkey: The children ran outside into the white sunlight and looked at the monkey in the lacy chinaberry tree. He was busy catching fleas on himself and biting each one carefully between his teeth as if it were a delicacy,. OConnor practically compares the chattering children to the chattering pet. She also subtly mocks the grandmothers concern for manners: Red Sammys monkey eats his fleas as though he were eating a gourmet meal. The white sunlight and the lacy chinaberry tree become the monkeys intelligence and mannerisms. OConnors writing is so clear in this passage, and her entire work for that matter, because she will not separate what pleases her from what disgusts her. OConnor incorporates into her writing tenderness and compassion but these caring qualities are intertwined with caricature and satire to avoid superficiality and insincerity. For example, when the family is traveling through Georgia, the grandmothers ability to nurture is demonstrated but still eluding to her triteness. The grandmother offered to hold the baby and the childrens mother passed him over the front seat to her. She set him on her knee and bounced him and told him about the things they were passingà ¢Ã¢â€š ¬Ã‚ ¦ Occasionally he gave her a faraway smile. They passed a large cotton field with five or six graves fenced in the middle of it, like a small island. Look at the graveyard! the grandmother said, pointing it out. That was the old family burying ground. That belonged to the plantation. Wheres the plantation? John Wesley asked. Gone With the Wind, said the grandmother. Ha. Ha. The contrast between the angelic baby and the old grandmother is apparent, however the feelin g the reader gets  here is not disgust but rather a warm and intimate feeling. Rather abruptly the passing of the graveyard interrupts this gentle exchange. .u2997443fa1d5eeecd0bdf49c6f8e7a55 , .u2997443fa1d5eeecd0bdf49c6f8e7a55 .postImageUrl , .u2997443fa1d5eeecd0bdf49c6f8e7a55 .centered-text-area { min-height: 80px; position: relative; } .u2997443fa1d5eeecd0bdf49c6f8e7a55 , .u2997443fa1d5eeecd0bdf49c6f8e7a55:hover , .u2997443fa1d5eeecd0bdf49c6f8e7a55:visited , .u2997443fa1d5eeecd0bdf49c6f8e7a55:active { border:0!important; } .u2997443fa1d5eeecd0bdf49c6f8e7a55 .clearfix:after { content: ""; display: table; clear: both; } .u2997443fa1d5eeecd0bdf49c6f8e7a55 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u2997443fa1d5eeecd0bdf49c6f8e7a55:active , .u2997443fa1d5eeecd0bdf49c6f8e7a55:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u2997443fa1d5eeecd0bdf49c6f8e7a55 .centered-text-area { width: 100%; position: relative ; } .u2997443fa1d5eeecd0bdf49c6f8e7a55 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u2997443fa1d5eeecd0bdf49c6f8e7a55 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u2997443fa1d5eeecd0bdf49c6f8e7a55 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u2997443fa1d5eeecd0bdf49c6f8e7a55:hover .ctaButton { background-color: #34495E!important; } .u2997443fa1d5eeecd0bdf49c6f8e7a55 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u2997443fa1d5eeecd0bdf49c6f8e7a55 .u2997443fa1d5eeecd0bdf49c6f8e7a55-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u2997443fa1d5eeecd0bdf49c6f8e7a55:after { content: ""; display: block; clear: both; } READ: Supernatural Forces cause the Fall of Man in Macbe EssayThe five or six gravestones are foreshadowing the familys fate with the Misfit. The emotional exchange between the baby and the grandmother is a reminder to the reader of the familys mortality. The grandmothers joking and light- heartedness lighten the tone of the scene. This scene marks an incredible emotional accomplishment for the family. The story never breaks its comic book format, even as the family is dragged off a few at a time to be put to death. The deaths are framed in a series of comic book squares. Irony again sets in when the only survivor is the cat, which the grandmother would not leave home by its self for fear it would brush against one of the gas burners and accidentally asphyxiate himself,. Even the massacre of the family is comically written. The line between tragedy and comedy has become completely blurred by the time the family has gotten into the accident. The Misfit is as much a cartoon as the grandmother. The Misfit is a good man because her grace sees into his soul and glimpses salvation. This moment of grace causes the grandmother to be the ultimate dynamic character, changing from judgmental and superficial to forgiving and compassionate. The missionary tactics she initially uses for her self-preservation result in a spiritual triumph. Due to this encounter, the grandmother finds herself in a significant position and emerges a sort of heroine. This act of grace while facing death is a form of compassion the grandmother takes with her to eternity, and this innate grace allows the grandmother to recognize that spiritual ties of kinship join her and the man who vehemently shot her family. The Misfits response to her grace coincides with his statement, No pleasure but meanness, and when he says, She would of been a good woman if it had been somebody there to shoot her every minute of her life, he only proves his necessity in the grandmothers religious realization and the contrast betwe en the superficial exterior and the spiritual grace of her soul. OConnor saves her most subtle writing for the grandmother. She combines every contradiction that seems to make up the grandmothers personality into one sentence. Jesus! the old lady cried. Youve got good blood! I know you wouldnt shoot a lady! I know you come from nice people! Pray! Jesus, you ought not to shoot a lady! Ill give you all the money Ive got! For the first time in her life, the grandmother experiences a moment of clarity. When she reaches out to touch the Misfit, this is truly an unselfish act. She knows that her fate is sealed and she too will end up dead like the rest of her family. She is waiting for the inevitable to happen. She has nothing to gain by reaching out to the Misfit, and that makes her gesture all  the more amazing. She is not thinking of herself but of the pain and heartache that the Misfit has gone through. After the Misfit shoots the grandmother three times in the chest, the reader is able to see the Misfits eyes when he takes off his glasses they ar e red-rimmed and pale and defenseless looking; this is what provokes the grandmothers selflessness. The point in which OConnor brings her two extremes together is at the very end with one sentence. The Misfit says She would have been a good women if it had been somebody there to shoot her every minute of her life,. The satirical and the saintly have completely blended together in this one sentence. Basically, the only way the grandmother could have been good and sustain that goodness was if someone were to threaten her with death daily. There is something about the grandmother that has made the Misfit uncomfortable. The old womens behavior is a mystery that confronts not only the Misfit but also the readers traditional ideas about goodness.