Compare the Characters of Ralph and Jack. Essay

How does Golding influence the reader’s responses to his characters? In the beginning of Lord of the Flies, Ralph is aware of the fact that he is on a deserted island, but is in a sort of daydream. He’s very rude and immature towards Piggy and acts awkwardly towards Piggy, as if there was no one else on the island. â€Å"This is an island. At least I think it’s an island.† The author tells in that line that Ralph is possibly in a daydream and can’t tell fantasy from reality. When it is only Ralph and Piggy at the start, he is rather lazy, sleepy and quick tempered, but not the least bit worried about being abandoned on an unknown island. â€Å"Now the shell was no longer a thing seen but not to be touched.† Ralph discovers the conch, which’s something that interests him but doesn’t know what it is so he turns to Piggy for knowledge. Ralph realizes that the conch is something valuable just by looking at it, but doesn’t know that it is very significant and would become the symbol of his future leadership. â€Å"The creature was a party of boys marching approximately in step in two parallel lines and dressed in strangely eccentric clothes.† The author places the reader in Ralph’s body so that they see everything he seeing. This gives us an insight into Ralph’s mind, which influence our views about him. Jack appears wearing a ‘cap badge’ and a cloak, which tells the reader that Jack has some type of hierarchy, he is the one leading the choir and they all seem to obey him. The author description of Jack is very unappealing and devilish, and through the description of his eyes we can work out that he probably very short tempered. As soon as he meets Piggy he starts bullying him and putting him down, as if he’s already organized in his mind who should speak and who shouldn’t. â€Å"He’s not fatty,’ cried Ralph, â€Å"his real name’s Piggy.† Ralph defends Piggy because he feels sorry for him, but makes the situation worse by being careless and breaking his promise. Ralph suggests that the children should have a chief because he wants to bring law order to the island. When they are voting for a leader Jack exclaims that he should be chief as if it were a natural thought for him because he comes from a private school, where as Ralph is middle classed, therefore he probably attended a grammar school education. Ralph wins the election, although the choir votes for Jack unhappily, because of his leadership characteristics and mainly due to the blowing of the conch. â€Å"The choir belongs to you of course.† Ralph tries to make peace with Jack after the voting and reminds him that he still in charge of the choir, and this shows that he has got natural leadership qualities although he doesn’t know how lead yet. Jack meets his first hurdle in becoming a savage when he has to cut the throat of a pig but his ideas of civilization prevents him from doing so. Jack has still has sanity in the beginning and agrees with the making of rules, but doesn’t intend to keep them because he wants to punish people and have fun by destroying things in the process. The author introduces the idea of there being a snake on the island, which the little children observe at night, which is slightly in contrast to the Garden of Eden where a snake is the symbol of evil. â€Å"There isn’t a snake thing. But if there was a snake we’d hunt it and kill it.† The author doesn’t actually let us see into Jack’s mind but from the outside we know that he is very cunning and clever, by turning situations to his advantage. He tries to get power by offering protection to the little children and increasing their confidence in him, so that they would support him and not Ralph. â€Å"The conch doesn’t count on top the mountain.† Here Jack is undermining the conch and its importance to annoy and re-establish his assumed superiority over Piggy. Also this way he is attacking Ralph at the same time, because the conch is the main reason why Ralph gets elected. Jack wants everyone else to obey the rules, but doesn’t keep to them and therefore is very hypocritical about what he says and does. He knows the smaller children want to have fun and uses that to his advantage by fooling around and bullying Piggy. The author describes Jack as a sprinter and gives him the characteristics of native hunter when he is in the forest, and gives him animal forms turning from ‘dog-like’ to ‘ape-like’, which gives the reader the impression that Jack is animal and no longer a human. When Jack goes after the pigs you can tell that he is more determined than ever because the author puts in ‘the promise of meat’, which tells the reader that he has gained the hunter’s instinct. When Ralph and Jack interact again they almost get into an argument, but then they talk about the â€Å"little’uns† and open up their feelings to each other and end up agreeing on the construction of the shelters, although Jack is thinking about killing a pig first and not on being rescued, while talking. â€Å"He looked in astonishment, no longer at himself but at an awesome stranger.† Jack paints his face, gets some leaves for his new mask, because he wants to look like savage and the twins, Bill and Roger become frightened of him so he gains a certain control over them. Some of the older boys now enjoy hunting, killing pigs for their meat and boasting about how they participated. The author is making Jack the snake and its like he’s luring them to eat the forbidden fruit, which means there also turning into savages as well. Ralph starts to protect Piggy, this is due to the fact Jack inflicted bodily harm on Piggy. He starts to side with Piggy even when Jack apologized, because he knows that Piggy is being victimized too much. He realizes the importance of Piggy’s brains and has support him to maintain authority. â€Å"Jack, Simon, Maurice, most of the hunters, on Ralph’s right; the rest on the left.† The group has basically separated into two groups, Jack and his loyal hunters and Piggy and the little’uns. This is a very important incident as Jack can now put down Ralph’s authority because he has the backing of half the group. Ralph boosts his authority by giving orders to everyone and starts to plan a decent environment to live in, but Jack is still stirring up trouble. The author has been clever about creating intensity because he has brought in two different characters, which are complete opposites of each other. On coming on the island, Jack already leads the choir, wants to be chief and doesn’t get elected, while on the other hand Ralph doesn’t know anyone, has no wish to be leader but becomes leader and has to mould into the role of being a leader. The author also shows how Jack changes from being civilized to turning into a primitive savage and how other boys follow him. Ralph learns a lot from his mistakes and adjusts so that he can uphold his position. The author also lets us see Ralph innermost thought so we know what type of person he is, but we only get to view Jack from the outside, which influences are sympathy towards Ralph. He also introduces the ‘snake-thing’, which is linked to the Garden of Eden and always gives the reader a sense of evil. The first five chapters are in complete contrast to the book Coral Island, which is a book about children who help each other out, when they are left on a desert island.

The Definition of a Dermal Denticle

The Definition of a Dermal Denticle Dermal denticles (placoid scales) are tough scales that cover the skin of elasmobranchs (sharks and rays). Even though denticles are similar to scales, they are actually just modified teeth and are covered with hard enamel. These structures are packed tightly together and grow with their tips facing backward, giving the skin a rough feel if you run your finger from tail to head, and a smooth feel from head to tail. What Dermal Denticles Do The main function of these denticles is for protection against predators, kind of like a naturally occurring  chainmail armor, although in some sharks they have a hydrodynamic function. The denticles reduce turbulence and drag which allows the shark to swim faster and covertly. Some swimsuit manufacturers are trying to replicate sharks denticles in swimsuit material in order to help swimmers cut through the water faster.   Like our teeth, dermal denticles have an inner core of pulp (made up of connective tissues, blood vessels, and nerves), covered by a layer of dentine (hard calcareous material). This is covered with an enamel-like vitrodentine, which provides a hard outer casing. While scales in bony fish grow as the fish gets large, dermal denticles stop growing after they reach a certain size. More denticles are added later as the fish grows.

Julian Abele

Julian Abele Julian Abele (born April 29, 1881 in Philadelphia, Pennsylvania, according to the University of Pennsylvania University Archives and Records Center) is best known in Durham, North Carolina as the architect of the Duke University campus. The story of Julian Francis Abele is not rags-to-riches but a tale of hard work and dedication. In college Abele called himself Willing and Able. A brilliant and accomplished student, Abele became the first Black graduate of the University of Pennsylvanias School of Architecture. Although not Americas first architect of color, Julian Abele was one of the first prominent Black architects in America, finding success with the Philadelphia architecture firm led by Horace Trumbauer. The Duke University Chapel may be Abeles most famous building. Died: April 23, 1950 in Philadelphia Education, Training, and Professional Life: Institute for Colored Youth and Brown Preparatory School, Philadelphia1898: Pennsylvania Museum and School of Industrial Art1902: B.A. in Arch. - University of Pennsylvania1902-1903: Pennsylvania Academy of the Fine Arts; worked for Philadelphia architect Louis C. Hickman while in school1903-1905: traveled to Western US, worked on a house for his sisters family, Elizabeth Rebecca Abele Cookcirca 1905: three years of travel in Europe and study in France1906: began work for Horace Trumbauer; became chief designer in 1909 until Trumbauers death in 1938. The Office of Horace Trumbauer continued under the leadership of its principals, Julian Abele and William O. Frank1942: Admitted to the American Institute of Architects (AIA) Notable Buildings as Trumbauers Chief Designer: 1909-1912: James Buchanan Duke House, New York Cityc. 1912: Frank P. Mitchell house (Argentine Embassy), Washington, DC1915: Miramar (The George D. Widener Cottage), Newport, RI1915: Widener Library, Harvard University, Cambridge, MA1921: Whitemarsh Hall, Chestnut Hill, Pennsylvania1925: Philadelphia Museum of Art, Philadelphia, PA1927: Central Library, Free Library of Philadelphia, PA1928: James B. Clews Residence, Long Island, NY1930: Perkins Library, Duke University West Campus, Durham, North Carolina1935: Duke University Chapel, West Campus, Durham, North Carolina1938: Duke University Dormitories, West Campus, Durham, NC1940: Cameron Indoor Stadium, Duke University West Campus, Durham, NC At the turn of the twentieth century, many American architects made a good living building Great Homes of the Gilded Age. Horace Trumbauers commission to build a New York City estate for tobacco tycoon James B. Duke really paid off with the much larger projects at Duke University, where Julian Abele made his mark in architecture. Personal Life: 1925: Married to Marguerite Bulle, a French musician; three children, Julian, Jr., Marguerite Marie (died in childhood), and Nadia Boulanger. The marriage dissolved by 1936 when the younger Marguerite became involved with another musician. They never divorced.Julian, Jr. and Abeles sisters child, Julian Abele Cook (1904 - 1986), both became architects Duke University Architecture: In 1892 Trinity College moved 70 miles east to Durham, North Carolina and the Duke family began funding campus building. By 1924, the Duke Endowment was established and Trinity College transformed into Duke University. The original East Campus was renovated with Georgian-style buildings, after the Collegiate Georgian Architecture popular at other universities. Beginning in 1927 a West Campus was added, built in a Gothic-revival architectural style also popular at large, established Ivy League institutions. Architecture was used to bring students, faculty, and prestige to the new Duke institution - if it looked like a university, it must be one. The Philadelphia architecture firm led by Horace Trumbauer began the transformation of Trinity into Duke. Trumbauers head designer Julian Abele, along with William O. Frank, tackled the Duke projects from 1924 to 1958. The pià ¨ce de rà ©sistance of Abeles designs is the iconic Duke Chapel, which became the centerpiece of the West Campus. Collegiate Gothic style is a revival of 12th century Gothic architecture, with soaring ceilings, pointed arches, and flying buttresses. For Dukes Chapel, begun in 1930, Abele employed modern building techniques and materials to eliminate the need to buttress the walls. Steel trusses and structural Guastavino ceramic tile gave strength to the 210 foot structure, while local volcanic Hillsborough bluestone distinguished the distinctive facade of the neo-Gothic design. The Chapel tower, modeled after Englands Canterbury Cathedral, became a prototype for many of the future towers of Duke University. Olmsted landscape architects, from the prestigious firm founded by Frederick Law Olmsted, were employed to create a walkable campus, connecting the architecture with the surrounding natural beauty. If the intent of Duke was to rival the great universities of the northeast, this twentieth century campus, designed in part by a prominent Black architect, accomplished the task. In the Words of Julian Abele: The shadows are all mine. - commenting on the unsigned architectural drawings for the Gothic Revival Duke University Chapel, Duke University Archives Learn More: Out of the Shadows by Susan E. Tifft, Smithsonian Magazine, February 2005Philadelphia Area Architecture of Horace Trumbauer (Images of America) by Rachel Hildebrandt and the Old York Road Historical Society, 2009American Splendor: The Residential Architecture of Horace Trumbauer by Michael C. Kathrens, rev. 2012Duke University: An Architectural Tour by John M. Bryan, 2000Duke University: An Architectural Tour (The Campus Guide) by Ken Friedlein and John Pearce, 2015Friends of Julian Abele Park, Philadelphia, PA Sources: Penn Biographies, University of Pennsylvania University Archives and Records Center; Julian F. Abele, Architect, Free Library of Philadelphia; Biography and Projects from the American Architects and Buildings database, The Athenaeum of Philadelphia; Dukes Architecture, Office of the University Architect, Duke University; Black U.S. Architect Designed a Bond with Argentina, IIP Digital, Bureau of International Information Programs, U.S. Department of State; Frank P. Mitchell House, African American Historic Places Database, National Trust for Historic Preservation; History, The Building at http://chapel.duke.edu/history/building, Duke University Chapel. Websites accessed April 3-4, 2014.

Clinical Map for Success, Essay Example | Topics and Well Written Essays - 250 words

Clinical Map for Success, - Essay Example Secondly, finding a placement at the right location seems to be a bit of a problem for me. I have been relatively choosy when it comes to the location for the institution that I intend to be attached to. I have been avoiding those in distant or remote places for the sake of my convenience. One measure that I hope to take while seeking a preceptor and place for placement is highlighting my learning objectives. By providing learning objectives that mesh with the objectives of the course and the areas of expertise of my potential preceptor and place of placement, I hope that my chances of success will significantly improve. I also intend to be less choosy with regard to location so as to boost my chances of success. What I like about this process is that it makes me learn more about the importance of choosing the right preceptor and sites for placement. This is because the key to gaining the right experience depends on how well a student chooses a clinical placement. However, what I would like to share with other about what made me successful is that I relied much on the preceptors and sites to get the right clinical placement that fits my passion. Regarding my restrictions, I would like my peers to understand that I prefer taking my placements in an institution within an urban center rather than rural

The murder case against Lizzie Borden Research Paper - 1

The murder case against Lizzie Borden - Research Paper Example Her older sister’s name was Emma Lenora who was the daughter of Sarah and Andrew. Emma Lenora was born on 1 March 1851. At the age of two, Lizzie’s mother caught uterine congestion and passed away. After her mother’s death, Lizzie’s father got married to another woman named Abby Durfee. â€Å"In 1884 when Andrew gave his wifes half-sister a house, his daughters objected and fought with their stepmother, refusing thereafter to call her "mother" and calling her simply "Mrs. Borden" instead† (Lewis, 2013). Lizzie was the patient of psychomotor epilepsy that causes the temporal lobe to be seized with a symptom. The patient of psychomotor epilepsy is able to execute the actions in the state of a dream, and is yet aware of all the actions without knowing what he/she is doing. As a result of this, Lizzie developed two personalities that were entirely different from each other; one, she was a sweet daughter, and another, as a mean daughter. As a sweet daughter, Lizzie was a brilliant conversationalist as well as a member of the Congressional Church. As a mean daughter, Lizzie was very resentful of the patriarchy. The family’s contradiction regarding the social statuses explained the development of these two personalities by Lizzie. In addition to this, Lizzie was also habitual of stealing things from the local merchants. J. Borden and his wife got murder while they were in their family home on 4 August 1892. It was a hot day. The Borden family’s maid was resting in her bed after she had washed the outside windows. The time was 11 o’ clock. Lizzie Borden was heard crying asking her elder sister Maggie to come down as she had discovered her father’s dead body. The body of her father had been hacked almost to the point that he could not be recognized. Almost half an hour later, after her father’s body had been discovered, Adelaide Churchill discovered the dead body of Abby Borden, Lizzie’s

Managing Decision Making and decision support Essay - 2

Managing Decision Making and decision support - Essay Example c) The inability of Morse to handle its end-user computing is a structure problem. There company understands the problem and it is recurrent occurrence. There are solutions and potential paths the company can choose to solve the problem if they are willing to invest resources to obtain the solution to the problem. a) The communication model Morse adopted with its SPMT management is a wheel communication model with the SPMT serving as hub control mechanism. There is small liberty to make decision, but the managerial staff in particular the CEO has a lot of power over the decision making. b) The communication and decision making model at Morse has not worked because at times people without the knowledge are getting involved in matters they do not understand. The IT department is a perfect example how defective the decision making model is at Morse. c) Groupthink was not effective at Morse because the staff did not listen to each others ideas and the head of the managers were too confrontational. This caused bad decision making in this organization. d) Group think can have detrimental effects at the ability of a group arriving at a decision because it ignores the objectives, limits the alternatives, reduces the ability to identify and incorporates biases into the decision. a) Process losses of group decision making include: unequal verbal contribution, coordination problems, airtime fragmentation, attenuation blocking, concentration blocking, power relationship issues, socializing, domination and information overload. Information overload means too much data is entering into a meeting without any real evaluation. Unequal verbal contribution means one or two member utilize all the time to expose their ideas while other are not contributing anything. b) At Morse various process losses occurred. Domination occurred against the initiatives of the IT staff as well as information overload from the IT staff to the rest of the managers. There

The Fencing Problem | Mathematics Problem

The Fencing Problem | Mathematics Problem The Fencing Problem. A farmer has exactly 1000 metres of fencing and wants to fence off a plot of level land. She is not concerned about the shape of the plot, but it must have a perimeter of 1000m. Which shape, with a perimeter of 1000m has the maximum possible area? Let us start off with a isosceles triangles. The area of an isosceles triangle can be computed by using the Area=  ½ base x height formula.   Let us start of with the equilateral triangle. Then each side has length 1000/3=333.4. We need to calculate the height. For this we use trigonometry. The height(h) divides the triangle in two identical right angles. All the angles are equal and add up to 180 ° so angle C is 60 °. Then,   since, tan C= height/adjacent we have that height=tanC x adjacent So area of triangle is  ½ x 166.67 x 333.34 x tan 60 = 48114.4 Next suppose we shorten the base so that it’s 300 m in length. Then the other two sides are 350 m each.   Here we don’t know the angles but we can use Pythagoras’ theorem to obtain the height. We get 150^2+h^2=350^2 which means h^2= 350^2-150^2=100000 and h=316.2 So area of triangle is  ½ x 300 x 316.2=47434.2 Next we shorten the base consecutively another four times and perform the same calculation. The results are displayed in the table below. Base m Side m Area m^2 334.34 333.34 48114.4 300 350 47434.2 250 375 44194.2 200 400 38729.8 150 425 31374.8 100 450 22360.7 It is clear from the table that the area decreases and that the equilateral triangle has the largest area. Next we consider rectangles. A square with a perimeter of 1000 m has sides of length 250 m and thus the area   250250=62 500 squared meters. Let us stretch the square by 25 meters to 275. To keep the 1000 m perimeter the horizontal sides shorten to 225. The area is 275225=61875. We repeat this procedure and show the results in the table below. Hight m Width m Area m^2 250 250 62000 275 225 61875 300 200 60000 325 175 56875 350 150 52500 375 125 46875    We can see that the squre has the greatest area and that the area decrases as the square is stretched. We can see that the area would eventually be zero as the wiidth gets smaller and smaller and close to zero. Also we see that the the square has a greater area than the triangle. Let us examine shapes with more sides to see if the area increases. Thus we should calculate the agrea of a   regular pentagon.   It can be divided into 5 isosceles triangles with each of the sides as a base. Using the same procedure as when we calculated the area of the equilateral triangle we can calculte the area of the triangle in the pentagon. Multiplying by 5 we get the area of the pentagon. Each side has length 1000/5= 200. The angle at the centre is 360/5=72. As this is an isosceles triangle we get that the other two angles are (180-72)/2=54. So height=tan54 x 100 and the area of the triangle is  ½ 200 x tan 54 x 100=13763.8. Now we need to multiply by 5 to get the area of the triangle. We get Area= 68819.1 m This is bigger than the square. Let us construct a formula for the general n-sided polygon. The length od each side is 1000/n. The central angle is 360/n. So the other two angles are (180-360/n)/2 which simplifies to   90 –180/n. That gives the formula for the height h=tan(90 –180/n) x (1000/2n) and the area of triangle is    ½ 1000/n x tan(90 –180/n) x (1000/2n). We need to multiply the number of sides which gives Area=500 x tan(90 –180/n) x 500/n. Using this formula we calculate areas for a n sided polygon as n increases. The results are shown in the table below. Number of sides Side length Area 5 200 68819.1 6 166.7 72168.8 7 142.9 74161.5 8 125 75444.2 9 111.1 76318.8 10 100 76942.1 11 90.1 77401.9 15 66 78410.5 30 33.3 79286.4 1000 1 79577.2 It is clear that as the number of sides increases so does the area. But as the number of sides increases we get closer and closer to the shape of a circle which can be thought of as the an infinitely sided polygon. Thus the shape with the largest area is the ciscle. What is the area of a circle with perimeter of 1000m? 2x Pi x radius=1000 so radius=159.2. From the formula for the area of a circle, Pi x r^2, we get the area 79622.53 The Sarbanes–Oxley Act of 2002: Overview and Impact The Sarbanes–Oxley Act of 2002: Overview and Impact Sarbanes Oxley Companies Abstract The Sarbanes–Oxley Act of 2002 was passed on July 30, 2002 and only the public companies are now feeling its impact. This act frequently called the â€Å"most significant accounting or auditing legislation since the securities exchange Act of 1934†. After the implementation it has established its demands to the companies for proper management and disclosure of risk. Nortel networks is a giant corporate in telecom industry and as it is expected they also have faced the challenges come from the SOX act. Some of them are in favor and some are against the Nortel. ‘SOX’ has manipulated a larger impact on Nortel internal employee and external customers as well as their financial statement. The outcome of the Nortel is clearly different from before implementing the SOX. This paper is to develop a deeper understanding of the SOX, how it governs the public corporate, financial disclosure and practice of public accounting in general sense. Besides this it will focus on the outcomes of Nortel network after implementation of SOX and its financial statement. Introduction There have been found a number of corporate financial scandals (e.g. Tyco International) that provides various type of weakness in the governance and auditing practice in the organization. It represents the failures in controlling the reliability and integrity to the stock markets. The scandals cost billions of dollars for the investors when the affected companies were collapsed. As a result, these scandals make upset the public confidence in the nation’s security markets. The Sarbanes–Oxley Act was passed in positive response by the American congress on July 30, 2002 in response to a number of major corporate and accounting scandals and these scandals in result of decreasing the investors or shareholders confident on investing on the share market. To restore their confident, a new regulation from SEC (Security and Exchange Commission) is implemented. The act was granted by a vote of 423-3 by the House and by the Senate 99-0. So, it can be said that the act had not to face approving challenges. The Sarbanes–Oxley Act gives the government a strong control. This act is commonly known as Sox or Sarbox act and it consist of eleven titles. Each title contains different sections and setting from further corporate board tasks to criminal penalties. The Sarbanes–Oxley Act was named after senator Paul Sarbanes and Representative Michael G. Oxley. President George W. Bush signed it into law, stating it included, â€Å"the most far reaching reforms of American business practice since the time of Franklin D. Roosevelt†. The established legislation is applicable for all U.S. public company boards, management and public accounting firms. This new legislation is an enhancement to standardize the process for all US public companies; the companies will become more transparent on company board, Management and public accounting firms. For example, the Tyco International case reduced the confidence and shocked the investors in the listed companies in the share market and the liable reporting authorities. So, the purpose of the act was to recover the confidence and make tight the government rules and regulations on the companies to keep them under control. The consistent financial reporting process is ensured by this act. Consequently, the reliability to the public in accordance with disclosure is increased. The telecom professionals found themselves under the force to fulfill the regulation within a short time. By doing this they can keep away from any criminal accusations. The most important provisions of  the  Sarbanes–Oxley Act include: Accelerated reporting of trades by insiders Public reporting of CEO and CFO compensation and profits. Auditor independence and a prohibition on audit firms offering value-added services. Companies are now required to have an internal audit function, which must be certified by external auditors Certification of financial reports by CEOs and CFOs. This paper presents a real understanding on the Sarbanes–Oxley Act and its impact on the telecom industry. It also provides the controls adopted by the authority to maximize the financial reporting process. Besides these, it would give a clear idea that will act as a guideline on what possible interface control may need to implement to the telecom governance and accounting process. Literature review From a number of financial scandals the act Sarbanes Oxley has been evolved. This act provides some important and practical provisions for the public companies. There are eleven titles under the Sarbanes–Oxley Act of 2002 and these are: Public Company Accounting Oversight Board (PCAOB), Auditor independence, Corporate responsibility, Enhanced financial disclosures, Analyst conflicts of interest, Commissions resources and authority, Studies and reports, Corporate and criminal fraud accountability, White collar crime penalty enhancement, Corporate tax returns, Corporate fraud accountability. All these titles provide fifty seven sections overall. The public accounting, public corporate or financial disclosure, all these are the boundary of Sarbanes–Oxley Act. The impact of Sarbanes Oxley 2002 on the Nortel networks in the telecom industry in regarding to its internal employee and external customer. Moreover, the outcomes of the Nortel telecom after the implementation of Sarbanes–Oxley Act. Some implied recommendations from this act and also some limitations of different sections. An overview of SOX act Public company accounting oversight board (PCAOB) Title one has nine section and it establishes public company accounting oversight board. This public company accounting oversight board is to provide independent oversight of public accounting firms providing audit services. It also deals with the auditors registering, defining the specific process, subject to the securities laws, and related matters. It is to ensure the public confidence in the preparation of informative, accurate and independent audit reports. The board will be termed as a body corporate, operated as a nonprofit organization. Auditor independence Title two also consists of nine sections and it establishes the independence of the auditors. This act provides a standard for the external auditors which limit the conflicts of interest. Furthermore, it also refers the approval requirements for the new auditors. Partner rotation policy, conflict interest issues, auditor reporting programs are in this boundary. According to the section 201, it is not approved to do other kind of business for the auditing companies, which are apart from with the same clients. Corporate responsibility Title three consists of eight sections and it emphasizes on the responsibility of the senior executives. The senior executives will be responsible for the accuracy and validity of corporate financial reports. It also establishes the responsibility by the corporate officers about the accuracy and completeness of the corporate financial reports. Besides this, the interaction between external auditors and corporate audit committees has been specified through this act. There would be no improper manipulation on conduct of audits. Forfeiture of certain bonuses and profits, officer and director bars and penalties, insider trades during pension funds blackout periods, fair funds for investors, all these will be treated as the corporate responsibility. For example, according to the section 302, it is implied that the company should be responsible for approving the integrity of their company financial reports. Enhanced financial disclosures There are nine sections in the title four and it mandates the requirements for financial transactions, such as off balance transaction. In addition, pro-forma figures and stock transactions of corporate officers are described under this act. The accuracy and validity of financial reports and disclosures is dependent on the internal controls to be ensured. There is the possibility of material change in financial condition. It enhanced conflict of interest provisions of personal loans to executives. This act provides the disclosures of transactions involving management and principal stockholders. Management assessment of internal controls, exemption, code of ethics for senior financial officers, disclosure of audit committee financial expert, enhanced review of periodic disclosures by issuers, real time issuer disclosures are the section included in this title. Analyst conflicts of interest This title consist only one section and it emphasizes on to restore the confidence of the investors in the reporting of securities analyst. This title defines the code of conduct that is applicable for the securities analyst and it emphasis the disclosure of knowable conflict of interest. Commissions resources and authority This title six consists of four sections and provides practices to recover the confidence in securities analysts. It also defines the authority of Security Exchange Commission to censure or bar securities professionals from practice. It also provides the information about which person can and cannot be barred from practicing as a broker, advisor or dealer. Studies and reports Title seven consists of five sections and enhances the conducting research to prevent the violence that may occur by the SEC registrants and auditors. Effects of consolidation of public accounting firms or role of credit rating agencies in the operation of securities market or securities violations and enforcement actions, and whether investment banks assisted and others to influence earnings and obfuscate of true financial condition are the boundary of this title. Corporate and criminal fraud accountability Title eight ‘corporate and criminal fraud accountability’ consists of seven sections and it is referred to as the â€Å"corporate and criminal fraud act of 2002†. Specific criminal penalties for fraud manipulation and destruction or alteration of financial records or other interference with investigation all these are provided by this act. White collar crime penalty enhancement Title nine â€Å"white collar crime penalty enhancement† consist of two sections and this section is also known as â€Å"white collar crime penalty enhancement act of 2002†. This section of title nine defines the criminal penalties that associated with white collar crimes and conspiracies. It provides the more reliable guidelines and specially adds failure to certify corporate financial reports as a criminal offense. Corporate tax returns Title ten â€Å"corporate tax returns† consists of only one section which states that the chief executive officer should sign the company tax return. Corporate fraud accountability Title eleven â€Å"corporate fraud accountability† consists of sevens sections. According to the section 1101 it has been recommended that this title can be named as â€Å"corporate fraud accountability act of 2002†. This act is to find out the corporate fraud and records which could temper the criminal offenses. It identifies these offenses and joins those offenses to specific penalties. This not only provides this description but also revises sentencing guidelines and strengthens their penalties. Conceptual framework of this study This paper conducts a study about the impact of SOX act on the telecom company. The Sarbanes Oxley 2002 act is to present a detailed report on a company’s internal controls over the SEC. in addition, the overall review of SOX in a short way to understand deeply is the framework of this study. It would be difficult to get the right information from the respondents. The respondents may be unaware about the significance of the survey. Besides this, complexity in data collecting system may hamper the study paper. Multifaceted questions and difficult language is an obstacle to get the proper records. So, easy and understandable language will be used. Sarbanes–Oxley Act 2002 and the practice of public accounting According to the Sarbanes–Oxley Act 2002 all public accounting firms who wish to provide auditing function for the purpose of publicity traded companies need to register with the board. This act provides the scope of audit practice and reports, details investigation and defines conflict-of-interest prohibition. The SOX itself has changed or affect the practice of public accounting system of Nortel. Nortel believes that all adjustment is necessary for presenting a fair financial statement. It expected to everyone that the practice of public accounting will be fair in a manner. Before the Sarbanes–Oxley Act passage, the firms did not have to usually disclose stock-opinion grants to the Security and Exchange Commission unless the close of the business year. The firms had to disclose the stock-opinion within two business days after issuance. Sarbanes–Oxley Act has become now a law. Accounting, financial reporting and tracking of sales activities all these are affected by this act. Sarbanes Oxley is to be said as a mandatory which is applicable for all listed companies in the U.S. whether foreign or not and compliance is not an option. In case of Nortel the effects of SOX has begun. Like much of the business community, the public financial report is very crucial to present in a systematic way. The growing number of restatement and so many other certain public accounting practices which shake the public confidence in the financial reporting system has been seen for a long time. Although it is difficult to measure the effect of accounting issues on the investor confidence, various efforts to find out investor confidence have been made. For example, a survey based index provides the public opinion in regarding to the accounting practice. Public cite public accounting practice as a difficult and complex issue, which has negative impact on the stock market. Some surveys indicate that after implementation of Sarbanes–Oxley Act in July 2002. â€Å"Other sources such as empirical research studies and academic experts generally suggest accounting issues have negatively affected overall investor confidence and raised questions about the integrity of U.S. markets†. (GAO October, 2002). According to the Sarbanes–Oxley Act 2002 in the audit committee at least one member would be financially literate. The audit committee consists of minimum three members. However, SOX puts a strong emphasis on audit committee function with respect to the company’s relation with an external auditor. As a result the audit committee of each issuer becomes directly responsible appointment, compensation and oversight of the work of any registered public accounting company employed by that issuer. (Didenko Pavel) At first Sarbanes–Oxley Act creates a nonprofit corporation that is â€Å"public company accounting oversight board† or PCAOB. Its â€Å"five SEC-appointed members (of whom two will be CPAs), financed by new public company fees, will register, inspect and discipline public accounting firms, including foreign firms in certain cases, as well as establish and enforce auditing, quality control, and independence standards.†(McTamaney, Aug 9 2002). Because of the new Sarbanes–Oxley Act the audit firm itself now will turn around its guide audit partner every five years. Hence, the sec 103 of the Sarbanes Oxley enhances public accounting firms to prepare, maintain and continue a period of time which is not less than 7 years. Section 104 allows the advisory board to maintain and review all audit papers for a period of 5 years from the end of the fiscal period. The section 105 of SOX provides the authorization to the oversight board to perform a wide investigation of auditing firms. Besides the auditing firms associated persons are to be conducted through broad investigation and the act authorizes the board to â€Å"require the production of audit work papers and any other document or information in the possession of a registered public accounting firm or any associated person thereof.† (Patzakis John, 2003). Accounting did not cause the recent corporate scandals such as Enron and WorldCom. Unreliable financial statements were the results of management decisions, fraudulent or otherwise. To blame management’s misdeeds on fraudulent financial statements casts accountants as the scapegoats and misses the real issue. Reliable financial reports rely to a certain extent on effective internal controls, but effective internal controls rely to a large extent on a reliable management system coupled with strong corporate governance. (A management system is a process of planning, executing, and control for all business processes in an organization.)