Iago in Shakespeares Othello Essay - 1128 Words

Iago in Othello In William Shakespeare’s tragic drama Othello we see a morally depraved character, perhaps a very mentally sick individual, named Iago. His personality and development during the play is the subject of this essay. In Shakespeare’s Four Giants Blanche Coles comments on the mental illness that appears to afflict the despicable Iago: When such old time critics as H. N. Hudson, who wrote nearly a hundred years ago, saw that Iago was not acting from revenge, one is more than surprised to find modern critics, who have had the advantage of the progress that has been made in the study of abnormal psychology, accepting Iago for anything but what he is, and what Shakespeare intended him to be – a psychopathic†¦show more content†¦(1.2) While he and Desdemona and Emilia are lounging about at the port in Cyprus awaiting the arrival of the Moor’s ship, Desdemona tries to analyze how his mind and feelings work, for he seems to be habitually critical of his wife. She concludes that he is a â€Å"slanderer† and that he is full of â€Å"old fond paradoxes to make fools laugh in th’ alehouse.† His clever machinations cause grief for every character who has continued contact with him. He deceives Roderigo about the affections of Desdemona: â€Å"Desdemona is directly in love with him [Cassio].† He deceptively lures Cassio into drunkenness where he is vulnerable to taunts and thus loses his officership. He further lures him into Desdemona’s presence so that Othello can find him there and be more suspicious: â€Å"Was not that Cassio parted from my wife?†. Iago misinforms Montano regarding Cassio (â€Å"And ‘tis great pity that the noble Moor / Should hazard such a place as his own second / With one of an ingraft infirmity.†) Iago uses Emilia to pass the kerchief, which â€Å"so often you did bid me steal,† to him rather than to its owner. He manipulates the Moor into incorrect views about Desdemona, about Iago himself (â€Å"Iago is most honest.†), about Cassio’s relationship with Desdemona, etc. Iago even diverts suspi cion of the ambush against Cassio against his prostitute-friend Bianca. In cold blood he eventually murders his gift-giver, Roderigo, so that the wealthy playboy can’t discover that Iago has beenShow MoreRelatedIago in Shakespeares Othello Essay1381 Words   |  6 PagesWilliam Shakespeares Othello is a remarkable tale of trust, deceitfulness, lust and the most destructive of human emotions: vengeance and hatred. Iago better known as Othellos antagonist embodies vengeance and hatred to move an agenda to squash all who oppose Iagos plans. As defined by Merrium-Webster the definition of a protagonist is a principal character in a literary work or a leading actor, character, or participant in a literary work. Othello by Shakespeare is a play about Othello an exampleRead More Shakespeares Othello - Iago Essay1670 Words   |  7 PagesOthello’s Iago  Ã‚        Ã‚  Ã‚   We find in William Shakespeare’s tragic play Othello an example of personified evil. He is the general’s ancient, Iago, and he wreaks havoc and destruction on all those under his influence.    Louis B. Wright and Virginia A. LaMar in â€Å"The Engaging Qualities of Othello† comment on how the character of Iago is the wholly expected type of villain for an Elizabethan audience:      Iago at once captures the attention of the spectator. He is the personificationRead More Iago, the Outsider of Shakespeare’s Othello1744 Words   |  7 Pagesrecurring dark theme there always must be an outsider from humanity who somehow stands out from the seemingly equal community. In the case of Shakespeare’s Othello the outsider from humanity would be Iago for he truly stands out from the rest of society. Although Othello may be physically put out of the community, it seems that on an emotional and egotistical level Iago puts himself out of society further then Othello’s blackness does. He is not merely manipulative, as other villains are; he turns aspectsRead More Honest Iago of Shakespeares Othello Essay798 Words   |  4 PagesHonest Iago of Othello   Ã‚  Ã‚   To most of the world William Shakespeare is recognized as the greatest dramatist in history.   His plays have been performed for centuries through various interpretations.   Shakespeares vast knowledge, and writing style made his works interesting for both the intellectual, and the illiterate.   One of these styles is the use of motifs, which is seen extensively in Othello.   An important example that runs throughout Othello, is Iagos honesty.   This motif gaveRead More Iago in William Shakespeares Othello Essay1229 Words   |  5 PagesIago in William Shakespeares Othello William Shakespeare, born: 1564 died: 1616, is considered one of the greatest writers who has ever lived. He had a unique way of putting things into words. All of his plays, sonnets, and poems have gotten great recognition. But when Shakespeare wrote Othello he created one of the most controversial villains of all times; Iago. He is best described as disturbing, ruthless, and amoral. No other character can even come close to his evil (Iago: The 1). IagoRead More The Character of Iago in Shakespeares Othello Essay1145 Words   |  5 PagesCharacter of Iago       The old clichà © One bad apple ruins the bunch is what enters ones mind when discussing the villainous, deceitful, protagonist Iago in Shakespeares tragedy Othello. It is amazing how one person alone can completely destroy, or deteriorate a group of good natured, trusting, loyal peoples lives in a matter of days- three to be exact. What is the motive behind Iagos heinous, selfish acts, one may ask? A rather obvious theme in the Shakespeares tragedy, Othello, isRead More Shakespeares Othello - Troubled Iago Essay2005 Words   |  9 PagesTroubled Iago        Ã‚   Unquestionably the most perfidious character within the cast of Shakespeare’s Othello is the cunning Iago. He spends his life, it would seem, taking revenge on the general and destroying nearly everyone around himself. Helen Gardner in â€Å"Othello: A Tragedy of Beauty and Fortune† elaborates on Iago’s exact function and place in the play: . . . Iago ruins Othello by insinuating into his mind the question, ‘How do you know?’ The tragic experience with which this playRead MoreMalignant Iago of Shakespeares Othello Essay1721 Words   |  7 Pages      Pure evil is like a cancerous plague that harms all those who come upon it.   In the tragic play â€Å"Othello† by William Shakespeare, Iago is a character that represents pure evil – a malignant cancer to all those around him.   His evil is exposed through his choice of words, his ability to manipulate people, and his opportunistic ways.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   First, Iago’s evil is shown through his choice of words that demonstrate his vulgarity and his sinister intentions.   Iago’s language is extremely baseRead More Villainous Iago of Shakespeares Othello Essay1841 Words   |  8 PagesVillainous Iago of Othello  Ã‚  Ã‚  Ã‚  Ã‚        Ã‚  Ã‚   Who can compare in depth of evil to the villainous Iago in William Shakespeare’s tragic drama Othello? His villainy is incomparably destructive on all of those around him.    Iago’s very language reveals the level at which his evil mind works. Francis Ferguson in â€Å"Two Worldviews Echo Each Other† describes the types of base, loathsome imagery used by the antagonist Iago when he â€Å"slips his mask aside† while awakening Brabantio:    Iago is lettingRead MoreIago of William Shakespeares Othello Essay885 Words   |  4 PagesIago of William Shakespeares Othello Iago has a great understanding of people and how they will react to different situations and this skill allows him to control the action so neatly that it as if is he himself is the playwright. He has no regard for the thoughts of others and skilfully manipulates those around him to trick them to play a part in a strategy he has so meticulously planned, for example, the brawl scene. But by no means does he carry out his plans regardless

Use Of Prayer And Scripture On Cognitive Behavioral Therapy

Use of Prayer and Scripture in Cognitive-Behavioral Therapy Summary Siang-Yang Tan, a psychologist that has been in the field for over 25 years wrote a journal on the Use of Prayer and Scripture in Cognitive-Behavioral Therapy. This journal â€Å"covers the appropriate and ethical use of prayer, including inner healing prayer, and Scripture in a Christian approach to cognitive-behavioral therapy† (Tan, 2007). In this journal he expounded on the methods he used through his experience to ethically provide prayer and scripture in a suitable fashion. He also went a little further to talk about how, â€Å"Cognitive-behavioral therapy (CBT) is one of the most empirically supported treatments (ESTs) available for a wide variety of psychological disorders† (Tan, 2007). Tan described in part on how the principles of prayer can be merged in the therapy process and in certain circumstances have value in the client’s needs through their receptiveness. Tan, also established 8 key biblical features that he incorporated in cognitive-behavioral therapy (CBT). These features ranged from; agape love, dealing with trauma in children, the meaning of spiritual and experiential and even mystical aspects of life and faith, how to focus on how problems in thought and behavior can be approached biblically, the emphasis on the Holy Spirit’s ministry in inner healing as well as cognitive, the need to pay attention to external factors such as family and society as valued resources, the use of only thoseShow MoreRelatedUse of Prayer and Scripture in Cognitive Behavioral Therapy989 Words   |  4 Pagesï » ¿ Use of Prayer and Scripture in Cognitive-Behavioral Therapy Liberty University Use of Prayer and Scripture in Cognitive Behavior-Therapy Summary Use of Prayer and Scripture in Cognitive-Behavior Therapy can be found in the Journal of Psychology and Christianity. The author, Stan Yang-Tan, covers the apposite use of applying prayer and scripture to the 30-year-old process of Cognitive Behavioral Therapy (CBT) (p.101). With an array of psychologicalRead MoreUse of Prayer and Scripture in Cognitive-Behavioral Therapy Essay1703 Words   |  7 PagesUse of Prayer and Scripture in Cognitive-Behavioral Therapy: A Journal Article Beatrice St.Surin Liberty University COUN-506 September 23, 2012 Abstract According to the article Use of Prayer and Scripture in Cognitive-Behavioral Therapy, published in the Journal of Psychology and Christianity in 2007, Siang-Yang Tan talked about how prayer and scripture can be incorporated into the practice of cognitive-behavioral therapy (CBT). Lately, in the field of CBT, there have been an increasedRead MoreA Review of: The Use of Prayer and Scripture in Cognitive-Behavioral Therapy816 Words   |  4 Pagesof: â€Å"The Use of Prayer and Scripture in Cognitive-Behavioral Therapy† Summary In Tan’s article, â€Å"The Use of Prayer and Scripture in Cognitive-Behavioral Therapy† published by the Journal of Psychology and Theology in 2007, he discusses integrating prayer and scripture with Cognitive Behavioral Therapy. Tan uses examples of integration from real-life counseling sessions that he has been involved in, as a counselor. Tan’s article first discusses the usefulness of CBT and other behavioral techniquesRead MoreUse of Prayer and Scripture in Cognitive-Behavior Therapy Essay638 Words   |  3 PagesReview of Journal Article â€Å"Use of Prayer and Scripture in Cognitive-Behavior Therapy† Review of Journal Article â€Å"Use of Prayer and Scripture in Cognitive-Behavior Therapy† Summary This article talks about Cognitive-Behavior therapy and using prayer and scripture appropriately, how to approach using biblical/ Christian values in therapy. The journal also talks about an historical overview of behavioral therapy, throughout the years. The commentary discusses the two component of mindfulnessRead MoreJournal Of Psychology And Christianity868 Words   |  4 Pagesand Christianity, â€Å"Use of Prayer and Scripture in Cognitive-Behavioral Therapy† by Siang-Yang Tan discusses how prayer and scripture can be incorporated into the practice of cognitive-behavioral therapy (CBT). Expanded CBT described a historical process of behavior therapy that was divided into three generational movements and consisted of a gradual transition from traditional behavior therapy known as; Mindfulness-Based Cognitive Therapy (MBCT), Acceptance and Commitment Therapy (ACT), and (DBT)Read MoreThe Relationship Between Regenerate And Unregenerate Thought Processes Essay1089 Wo rds   |  5 Pagespeople are fundamentally born imperfect; one of the major goals of the therapy assists people to learn to accept their personalities as well as others unconditionally. God s unconditional love for humanity regardless its imperfection is an all-encompassing recurring theme in the Bible. For example, God demonstrated his love for us through the death of his son Jesus when humanity plunged into sin. Similarly, cognitive-based therapy promotes a more realistic view of the self and others, which is in agreementRead MoreUse of Prayer and Scripture in Coginitiv- Behavioral Therapy1247 Words   |  5 PagesUse of Prayer and Scripture in Cognitive-Behavioral Therapy Integration of Psychology and Theology Tamala Rivers February 16, 2012 Summary This article focuses on the use of prayer and scripture in cognitive-behavioral therapy (CBT). First you must focus on the biblical approach which you acknowledge Gods love and deal with past hurts in a proper manner. You also must focus on Gods Holy Spirit and his scriptures. As the therapist you should not be in self, you have to focus on your clientRead MoreReview of Interventions That Apply Scripture in Psychotherapy1048 Words   |  5 PagesApply Scripture in Psychotherapy Summary Garzon (2005) seeks to describe ways in which a therapist may use Scripture within psychotherapy interventions and to increase the awareness of therapists in these techniques. He bases this description by utilizing a case study by the name of George. Garzon contemplates issues surrounding scripture interventions. The article proceeds to relate interventions that use implicit scripture, psycho educational, theo educational, behavioral, cognitive, and affectiveRead MoreThe Cognitive Behavior ( Cbt ) Method2182 Words   |  9 PagesThe Cognitive Behavior (CBT) method is suitable for case study Andrea Conceptualization and Treatment Plan 2; I find this technique to be most applicable to the client’s case. The paper will discuss a summary of the case study to provide clarity as to why this particular process would result in aiding Andrea in focusing on what is going on in her life at this time. The focus of the paper is how CBT is beneficial to the client to bring change. It wil l convey how this method of treatment will be assistingRead MorePsychology, Theology And Spirituality1267 Words   |  6 Pagesbackground when it comes to providing effective and helpful service to their client. McMinn shows his interest in scripture, prayer, confession and sin in this book and even emphasize on ways to try to keep religion out of the sessions while at the same time using your knowledge and word to make the right decision while providing services to a client. McMinn feels that even if you use this form of attitude it can still lead to negative consequences because the majority of disturbances when dealing

Thurgood Marshall Free Essays

string(108) " of the School The First Year The school’s troubles became apparent in the school’s first year\." 9-494-070 NOVEMBER 18, 1993 JOHN J. GABARRO Thurgood Marshall High School On July 15, David Kane became principal of the Thurgood Marshall High School, the newest of the six high schools in Great Falls, Illinois. The school had opened two years earlier amid national acclaim for being an important breakthrough in inner-city education. We will write a custom essay sample on Thurgood Marshall or any similar topic only for you Order Now Among its many features, the school was specially designed and constructed for the â€Å"house system† concept. Marshall High’s organization was broken down into four â€Å"houses,† each of which contained 300 students, a faculty of 18, and a housemaster. The Marshall complex was designed so that each house was in a separate building connected to the â€Å"core facilities†1 and other houses by an enclosed outside passageway. Each house had its own entrance, classrooms, toilets, conference rooms, and housemaster’s office. (See Exhibit 1 for the layout. ) Kane knew that Marshall High was not intended to be an ordinary school. It had been hailed as a major innovation in inner-city education, and a Chicago television station had made a documentary about it shortly after it opened. Marshall High had opened with a carefully selected staff of teachers; many were chosen from other Great Falls schools and at least a dozen had been especially recruited from out-of-state. Indeed, Kane knew his faculty included graduates from several East and West Coast schools such as Stanford, Yale, and Princeton, as well as several of the very best midwestern schools. Even the racial mix of students had been carefully balanced so that African-Americans, whites, and Hispanics each constituted a third of the student body (although Kane also knew— perhaps better than its planners—that Marshall’s students were drawn from the toughest and poorest areas of the city). The building itself was also widely admired for its beauty and functionality and had won several national architectural awards. Despite these careful and elaborate preparations, Marshall High School was in erious difficulty by the time Kane became its principal. It had been wracked by violence the preceding year, having been closed twice by student disturbances and once by a teacher walkout. It was also widely reported (although Kane did not know for sure) that achievement scores of its ninth and tenth grade students had actually declined during the last two years, while no significant improvement could be found in the scores of eleventh and twelfth graders’ test s. Marshall High School had fallen far short of its planners’ hopes and expectations. The core facilities included the cafeteria, nurses’ room, guidance offices, the boys’ and girls’ gyms, the offices, the shops, and auditorium. ________________________________________________________________________________________________________________ Professor John J. Gabarro prepared this case. HBS cases are developed solely as the basis for class discussion. This case is a revised and redisguided version of â€Å"Robert F. Kennedy High School,† HBS No. 474-183. Cases are not intended to serve as endorsements, sources of primary data, or illustrations of effective or ineffective management. Copyright  © 1993 President and Fellows of Harvard College. To order copies or request permission to reproduce materials, call 1-800-545-7685, write Harvard Business School Publishing, Boston, MA 02163, or go to www. hbsp. harvard. edu/educators. This publication may not be digitized, photocopied, or otherwise reproduced, posted, or transmitted, without the permission of Harvard Business School. 494-070 Thurgood Marshall High School David Kane An athletic man who stood over 6 feet 4 inches tall, David Kane was born and raised in Great Falls, Illinois. His father was one of the city’s first African-American principals; thus Kane was not only familiar with the city but with its school system as well. After serving a tour of duty with the U. S. Marine Corps in Viet Nam, Kane decided to follow his father’s footsteps and went to Great Falls State College, from which he received both his bachelor’s and master’s degrees in education. Kane was certified in elementary and secondary school administration, English, and physical education. Kane had taught English and had coached in a predominantly African-American middle school until ten years ago, when he was asked to become the school’s assistant principal. After five years in that post, he was asked to take over the George La Rochelle Middle School, which had 900 pupils and was reputed to be the most difficult middle school in the city. While at La Rochelle, Kane gained a citywide reputation for being a gifted and popular administrator and was credited with turning La Rochelle around from the worst middle school in the system to one of the best. He had been very effective in building community support, recruiting new faculty, and raising academic standards. He was also credited with turning out basketball and baseball teams that won state and county middle school championships. Kane knew that he had been selected for the Marshall job over several more senior candidates because of his ability to handle tough situations. The superintendent had made that clear when he offered Kane the job. The superintendent had also told him that he would need every bit of skill and luck he could muster. Kane knew of the formidable credentials of Dr. Louis Parker, his predecessor at Marshall High. Parker, a white, had been the superintendent of a small, local township school system before becoming Marshall’s first principal. He had also written a book on the house system concept as well as a second book on inner-city education. Parker had earned a Ph. D. from the University of Chicago and a divinity degree from Harvard. Yet despite his impressive background and obvious ability, Parker had resigned in disillusionment and was described by many as a broken man. In fact, Kane remembered seeing the physical change that Parker had undergone over that two-year period. Parker’s appearance had become progressively more fatigued and strained until he developed what appeared to be permanent dark rings under his eyes and a perpetual stoop. Kane remembered how he had pitied him and wondered how Parker could find the job worth the obvious personal toll it was taking. History of the School The First Year The school’s troubles became apparent in the school’s first year. You read "Thurgood Marshall" in category "Papers" Rumors of conflicts between the housemasters and the six subject area department heads were widespread by the middle of the first year. The conflicts stemmed from differences in interpretations of curriculum policy on required learning and course content. In response to these conflicts, Parker had instituted a â€Å"free market† policy by which department heads were to encourage housemasters to offer certain courses, while housemasters were to convince department heads to assign certain teachers to their houses. Many observers in the school system felt that this policy exacerbated the conflicts. To add to this climate of conflict, a teacher was assaulted in her classroom in February. The beating frightened many of the staff, particularly some of the older teachers. A delegation of eight teachers asked Parker to hire security guards a week after the assault. The request precipitated a debate within the faculty about the desirability of having guards in the school. One group felt that the guards would instill a sense of safety within the school and thus promote a better learning climate, while the other group felt that the presence of guards would be repressive and would 2 Thurgood Marshall High School 494-070 estroy the sense of community and trust that was developing. Parker refused the request for security guards because he believed that symbolically they would represent everything the school was trying to change. In April a teacher was robbed and beaten in her classroom after school hours and the debate was rekindled, except this time a group of Latino parents threatened to boycott the school unless better security measures were instituted. Again Parker refused the request for security guards. The Second Year The school’s second year was even more troubled than the first. Because of budget cutbacks ordered during the previous summer, Parker was not able to replace eight teachers who resigned during the summer; it was no longer possible, therefore, for each house to staff all of its courses with its own faculty. Parker therefore instituted a â€Å"flexible staffing† policy whereby some teachers were asked to teach students from outside their assigned house; thus, students in the eleventh and twelfth grades were able to take some elective and required courses in other houses. During this period, Wesley Chase, one of the housemasters, publicly attacked the move as a step toward destroying the house system. In a letter to the Great Falls Times, he accused the Board of Education of subverting the house concept by cutting back funds. The debate over the flexible staffing policy was heightened when two of the other housemasters joined a group of faculty and department chairpersons in opposing Wesley Chase’s criticisms. This group argued that the individual house faculties of 15 to 18 teachers could never offer their students the breadth of courses that a schoolwide faculty of 65 to 70 teachers could offer and that interhouse cross registration should be encouraged for that reason. Further expansion of a cross-registration or flexible staffing policy was halted, however, because of difficulties encountered in the scheduling of classes in the fall. Several errors were found in the master schedule that had been planned during the preceding summer. Various schedule difficulties persisted until November, when the vice principal responsible for the scheduling of classes resigned. Burt Wilkins, a Marshall housemaster who had formerly planned the schedule at Central High, assumed the scheduling function in addition to his duties as housemaster. The scheduling activity took most of Wilkins’s time until February. Security again became an issue when three sophomores were assaulted because they refused to give up their lunch money during a â€Å"shakedown. † It was believed that the assailants were from outside the school. Several teachers approached Parker and asked him to request security guards from the Board of Education. Again he declined, but he asked Bill Jones, a vice principal at the school, to secure all doors except the entrances to each of the four houses, the main entrance to the school, and the cafeteria. This move appeared to reduce the number of outsiders in the school. In May a disturbance occurred in the cafeteria that grew out of a fight between two boys. The fight spread and resulted in considerable damage to the school, including the breaking of classroom windows and desks. The disturbance was severe enough for Parker to close the school. A number of teachers and students reported that outsiders were involved in the fight and in damaging the classrooms. Several students were taken to the hospital for minor injuries but all were released. A similar disturbance occurred two weeks later and again the school was closed. The Board of Education then ordered a temporary detail of municipal police to the school despite Parker’s advice to the contrary. In protest of the assignment of the police detail, 30 of Marshall’s 68 teachers staged a walkout that was joined by over half the student body. The police detail was removed from the school, and an agreement was worked out by an ad hoc subcommittee of the Board of Education with informal representatives of teachers who were for and against assigning a police detail. The compromise called for the temporary stationing of a police cruiser near the school. 3 494-070 Thurgood Marshall High School Kane’s First Week at Marshall High David Kane arrived at Marshall High on Monday, July 15, and spent most of his first week interviewing individually the school’s key administrators. (See Exhibit 2 for a listing of Marshall’s administrative staff as of July 15. ) He also had a meeting with all of his administrators and department heads on Friday of that week. Kane’s purpose in these meetings was to familiarize himself with the school, its problems, and its key people. His first interview was with William Jones, who was one of his vice principals. Jones, an AfricanAmerican, had previously worked as a counselor and then as vice principal of a middle school. Kane knew that Jones had a reputation as a tough disciplinarian and was disliked by many of the younger faculty and students. However, Kane had also heard from several teachers, whose judgment he respected, that Jones had been instrumental in keeping the school from blowing apart in the preceding year. It became clear early in the interview that Jones felt more stringent steps were needed to keep outsiders from entering the building. In particular, Jones urged Kane to consider locking all of the school’s 30 doors, except for the front entrance, so that everyone would enter and leave through one set of doors. Jones also told him that many of the teachers and pupils had become fearful of being in the building and that â€Å"no learning will ever begin to take place until we make it so people don’t have to be afraid anymore. At the end of the interview, Jones told Kane that he had been approached by a nearby school system to become its director of counseling but that he had not yet made up his mind. He said he was committed to Marshall High and did not want to leave, but that his decision depended on how hopeful he felt about its future. As Kane talked with others, he discovered that the â€Å"door question† was one of considerable controversy within the faculty and that both pro and con feelings ran high. Two of the housemasters in particular—Wesley Chase, an African-American, and Frank Kubiak, a white—were strongly against closing the house entrances. The two men felt that such an action would symbolically reduce house autonomy and the feeling of distinctness that was a central aspect of the house identity and pride they were trying to build. Wesley Chase, master of C House, was particularly vehement on this issue as well as on the question of whether students of one house should be allowed to take classes in another house. Chase said that the flexible staffing program introduced the preceding year had nearly destroyed the house concept and that he, Chase, would resign if Kane intended to expand the crosshouse enrollment of students. Chase also complained about what he described as interference from department heads in his teachers’ autonomy. Chase appeared to be an outstanding housemaster from everything Kane had heard about him— even from his many enemies. Chase had an abrasive personality but seemed to have the best operating house in the school and was well liked by most of his teachers and pupils. His program also appeared to be the most innovative of all. However, it was also the program that was most frequently attacked by the department heads for lacking substance and for not covering the requirements outlined in the system’s curriculum guide. Even with these criticisms, Kane imagined how much easier it would be if he had four housemasters like Wesley Chase. During his interviews with the other three housemasters, Kane discovered that they all felt infringed upon by the department heads, but that only Chase and Kubiak were strongly against locking the doors and that the other two housemasters actively favored crosshouse course 4 Thurgood Marshall High School 494-070 enrollments. Kane’s fourth interview was with the housemaster of A House, Burtram Wilkins, an African-American in his late forties who had been an assistant to the principal of Central High before coming to Marshall. Wilkins spent most of the interview discussing how schedule pressures could be relieved. Wilkins was currently involved in developing the schedule for the new school year until an administrative vice principal was appointed. (Marshall High had allocations for two vice principals and two assistants in addition to the housemasters. See Exhibit 2. ) Two pieces of information concerning Wilkins came to Kane’s attention during his first week there. The first was that several teachers were circulating a letter requesting Wilkins’s removal as a housemaster because they felt he could not control the house or direct the faculty. This surprised Kane, since he had heard that Wilkins was widely respected within the faculty and that he had earned a reputation for supporting high academic standards and working tirelessly with new teachers. However, as Kane inquired further he discovered that although Wilkins was greatly liked within the faculty, he was generally recognized as a poor housemaster. The second piece of information concerned how Wilkins’s house compared with the others. Although students had been randomly assigned to each house, Wilkins’s house had the largest absence rate and the greatest number of disciplinary problems. Jones had also told him that Wilkins’s drop-out rate for the previous year was three times that of any other house. While Kane was in the process of interviewing his staff, he was called on by Francis Harvey, chairman of the social studies department. Harvey was a native of Great Falls, white, and in his late forties. He was scheduled for an appointment the following week but asked Kane if he could see him immediately. Harvey had heard that a letter was being circulated asking for Wilkins’s removal and therefore wanted to present the other side of the argument. He became very emotional during the conversation and said that Wilkins was viewed by many of the teachers and department chairpersons as the only housemaster who was making an effort to maintain high academic standards; his transfer would be seen as a blow to those concerned with quality education. Harvey also described in detail Wilkins’s devotion and commitment to the school and the fact that Wilkins was the only administrator with the ability to straighten out the schedule, which he had done in addition to all his other duties. Harvey departed by saying that if Wilkins was transferred, then he, Harvey, would write a letter to the regional accreditation council telling them how standards had sunk at Marshall. Kane assured him that it would not be necessary to take such a drastic measure and that a cooperative resolution would be found. Kane was aware of the accreditation review that Marshall High faced the following April, and he did not wish to complicate the process unnecessarily. Within 20 minutes of Harvey’s departure, Kane was visited by a young white teacher named Tim O’Reilly, who said he had heard that Harvey had come in to see Kane. O’Reilly said he was one of the teachers who organized the movement to get rid of Wilkins. O’Reilly said he liked and admired Wilkins because of his devotion to the school, but that Wilkins’s house was so disorganized and discipline so bad that it was nearly impossible to do any good teaching. O’Reilly said that it was â€Å"a shame to lock the school when stronger leadership is all that’s needed. † Kane’s impressions of his administrators generally matched what he had heard about them before arriving at the school. Wesley Chase seemed to be a very bright, innovative, and charismatic leader whose mere presence generated excitement. Frank Kubiak seemed to be a highly competent though not very imaginative administrator, who had earned the respect of his faculty and students. John Di Napoli, a housemaster who was only 26, seemed very bright and earnest but unseasoned and unsure of himself. Kane felt that with a little guidance and training, Di Napoli might have the greatest promise of all. At the moment, however, Di Napoli appeared to be uncertain, and tentative, and Kane suspected that Di Napoli had difficulty simply coping. Wilkins seemed to be a sincere and devoted person who had a good mind for administrative details but an incapacity for leadership. 494-070 Thurgood Marshall High School Kane knew that he would have the opportunity to make several administrative appointments because of three vacancies that existed. Indeed, should Jones resign as vice principal, Kane could fill both vice principal positions. He knew that his recommendations for these positions would carry a great deal of weight with the central office. The only constraint Kane felt in making these appointments was the need to achieve some kind of racial balance among the Marshall administrative group. With his own appointment as principal, the number of African-American administrators exceeded the number of white administrators by a ratio of two to one, and Marshall did not have a single Latino administrator, even though a third of its pupils had Hispanic surnames. The Friday Afternoon Meeting In contrast to the individual interviews, Kane was surprised to find how quiet and conflict-free these same people were in the staff meeting he called on Friday. He was amazed at how slow, polite, and friendly the conversation appeared to be among people who had so vehemently expressed negative opinions of each other in private. After about 45 minutes of discussion about the upcoming accreditation review, Kane broached the subject of housemaster-department head relations. The ensuing silence was finally broken by a joke Kubiak made about the uselessness of discussing that topic. Kane probed further by asking whether everyone was happy with the current practices. Harvey suggested this was a topic that might be better discussed in a smaller group. Everyone in the room seemed to agree with Harvey except for Betsy Drobna, a white woman in her late twenties who chaired the English department. She said that one of the problems with the school was that no one was willing to tackle tough issues until they exploded. She said that relations between housemasters and department heads were terrible, and it made her job very difficult. She then attacked Wesley Chase for impeding her evaluation of a nontenured teacher in Chase’s house. The two argued for several minutes about the teacher and the quality of the experimental sophomore English course that the teacher was giving. Finally, Chase, who by now was quite angry, coldly warned Drobna that he would break her neck if she stepped into his house again. Kane intervened in an attempt to cool both their tempers and the meeting ended shortly thereafter. The following morning, Drobna called Kane at home and told him that unless Wesley Chase publicly apologized for his threat, she would file a grievance with the teachers’ union and take it to court if necessary. Kane assured Drobna that he would talk with Chase on Monday. Kane then called Eleanor Dodd, one of the school’s math teachers whom he had known well for many years and whose judgment he respected. Dodd was a close friend of both Chase and Drobna and was also vice president of the city’s teachers’ union. He learned from her that both had been long-term adversaries but that she felt both were excellent professionals. She also reported that Drobna would be a formidable opponent and could muster considerable support among the faculty. Dodd, who herself was African-American, feared that a confrontation between Drobna and Chase might create tensions along race lines within the school even though both Drobna and Chase were generally quite popular with students of all races. Dodd strongly urged Kane not to let the matter drop. She also told him she had overheard Bill Jones, the vice principal, say at a party the preceding night hat he felt Kane didn’t have either the stomach or the forcefulness necessary to survive at Marshall. Jones further stated that the only reason he was staying was that he did not expect Kane to last the year. Should that prove to be the case, Jones felt that he would be appointed principal. 6 Exhibit 1 494-070 -7- 494-070 Exhibit 2 Illinois Thurgood Marshall H igh School Administrative Organization, Thurgood Marshall High School, Great Falls, Principal David Kane, 42 (African-American) B. Ed. , M. Ed. , Great Falls State College Vice Principal William Jones, 44 (African-American) B. Ed. , Breakwater State College M. Ed. counseling), Great Falls State College Vice Principal Housemaster, A House Burtram Wilkins, 47 (African-American) B. S. , M. Ed. , University of Illinois Housemaster, B House Frank Kubiak, 36 (white) B. S. , University of Illinois M. Ed. , Great Falls State College Housemaster, C House Wesley Chase, 32 (African-American) A. B. , Wesleyan University B. F. A. , Pratt Institute M. A. T. , Yale University Housemaster, D House John Di Napoli, 26 (Italian-American) B. Ed. , Great Falls State College M. Ed. , Ohio State University Assistant to the Principal Vacant Assistant to the Principal (for community affairs) 8 Vacant Vacant How to cite Thurgood Marshall, Papers

Basic Financial Accounting Theory You Should Know

Question1: newspaper article or web page report of an item of accounting news, i.e. it refers to a current event, consideration, comment or decision that has been published after 15 September 2014. Your article could also come from one of the professional journals such as 'Charter'. The article should not come from an academic journal. Academic journals generally do not contain news articles or articles of less than one page and are usually only published 2 or 4 times a year.Explain the article that you have found in your own words and clearly relate the concepts, ideas and facts within the article to one or more of the theories or topics that you have studied this session. Answer1: Regulation as Accounting Theory Regulation in accounting is important to serve best to the society and optimize the allocation of the resources. The changes in the accounting entries are done to bring the impact of regulation on the accounting principles. The regulation in the accounting theory is essential to provide necessary information to make the economic decisions (Gaffikin, 2015). The article of Accounting News published in the BDO in December 2014 presents news of the changes in the Annual Financial statements for the year 2014. The new reflects that there are not many significant changes in the Annual Financial statements for 31 December 2014. The changes in the Annual Statements will be in the following Disclosing entities There will be certain changes to the individual key management personal disclosures. There will be change in the Investment entity amendments to AASB 10 of the consolidated Financial Statements. There will be change in the recoverable amount disclosure. There will be certain annual improvements. 21 Levies will be interpreted. There will reduction in the disclosure requirements There will be consolidation and joint arrangements for the non-profit entities. The rationale behind financial accounting and the changes in the financial statements for the year 2014 has been reflected in the article. According to the changes made to the Annual Statement reporting for the year 2014 includes deletion of the additional information about the individual key management personnel (KMP) remuneration, information related to option holdings of shares and information related to other transactions that appear in the notes to financial statements. According to the Corporation Act Regulation 2M.3.03 (1), items 17-24, the following information has to be incorporated in the remuneration report that has been audited. Thus the following changes have to be incorporated in the new financial statements. The reasons for the following changes in the financial statements are that it is considered by the Australian Accounting Standards Board (AASB) that the disclosures of KMP represent the disclosures of Corporate Governance. They must be included in the Corporations Act of 2001. There have been certain changes in the amendments regarding the investment entity. There has been certain change in the disclosures of AASB 10 which has included the concept of investment entity. In case of an investment entity, the investments to the subsidiaries must be recognized at fair value via profit or loss calculation. The calculation of fair value must be according to the guidelines represented in AASB 9 and AASB 139. There are certain criteria for a firm to become an investment entity. They have been incorporated in the new financial statements. There have been certain changes in the disclosures of the recoverable amounts. Earlier the recoverable amount had to be disclosed of a cash generating unit. The goodwill and the intangibles are attached with the recoverable amount. But the change that has been implemented in the financial statements states that the recoverable amount must be disclosed in case of individual assets. According to AASB 2013 -3 there are various additional disclosures that have been introduced. In this measure the amount that is recoverable is calculated by deducting cost of disposal from the fair value. This is applicable in which the fair value is at the level of 2 or 3. There have been certain annual improvements in the AASB 2014-1. The changes have been made in the Share based payments. The targets of performance can be based on various metrics. There will be changes in accounting when the metric was a non market condition. There have been changes in the AASB 3 Business combination in which the contingent consideration is measured at fair value via calculation of profit or loss. According to the changes in the representation of the Annual Statements, there have been changes in the interpretation of the 21 Levies. It was initially imposed on the European banks which had to deal with the banking levies. But the area of concern of the particular levy has been widened. It will deal with all types of Government levies. But it will not cover the income taxes under AASB 112 Income Taxes(Asic.gov.au, 2015) The revision in the Annual Statements reports that the RDR is only applicable on or after 1st July 2013. The Reduced disclosure requirement is not applicable for the private companies, charitable organizations and the clubs. The financial statements have to comply with the IFRS or the additional disclosures of RDR. For not for profit organizations, the following standards AASB 10, AASB 11, AASB 12, AASB 127 and AASB 128 will be applicable from 31 December 2014. However it is not easy to apply these measures for NFP. Since the variable return does not flow to the investor via dividend it is tough to apply these measures. The changes implemented in the Financial Statements focuses on the valuation of the assets. It encourages the auditors to consider the need to impair the goodwill and the other assets. It identifies the cash flows that are unrealistic and based on assumptions. The new amendments have been made to identify the mismatch between the cash flow and the assets that has been tested for impairment. It focuses on fair value calculations. The fair value calculations of the financial assets must be based on specific models. The accountants have to abide by the policies of accounting that will have potential impact on the results of reporting. These include arrangements of the balance sheet, recognition of revenue and tax accounting. It is a challenging job to make the financial statements according to the standards of AASB and IFRS. It is a tough job to apply the new changes that takes place every year. The changes impact on the presentation of the financial statements and the disclosures that are accompanying the financial statements. There have been little changes for the profit entities financial statement reporting. But changes have taken place in the annual reporting for not for profit entities. Thus the auditors and the preparers of the financial statements will be posed with challenges while reporting for not for profit sector. Over the next few years there will not be any significant changes in the IFRS and the AASB standards (grantthornton.com.au, 2014). The changes has been made in the reporting standards of the not for profit organizations so that it can suit to wide range of scenarios. But the changes has not been implemented for the profit organizations which will reduce the burden on the preparers and the auditors of the financial statements (bdo.com.au, 2014) ; (ey.com, 2014). Question2: a) Describe in your own words the issues that the exposure draft/proposal and comments letters are dealing with. b) Is there agreement among the various groups? Describe the issues where there is agreement/disagreement and provide examples. c) In your opinion, which of the three theories of regulation (eg, public interest, private interest orcapture theory) best explains the comment letters? Justify your answer. Answer2: Exposure Draft on Investment Entities: Application of the consolidation exception ( proposed amendments to AASB 10 and AASB 128) According to the norms of IFRS 10 norms, clarification has to be provided regarding the consolidation of the financial statements for the subsidiary. The subsidiaries will be measured at fair value. The parent company will be responsible for the preparation for the consolidation of the financial statements. The subsidiary does not have to prepare separate financial statements ( ifrs, 2015) According to IFRS 10, the subsidiary does not have to prepare the financial statements. They are part of the operations of the parent company. They do not have to measure the financial statements at the fair value. The duty of the subsidiary companies is to provide service which is known as the investment activities (Aasb.gov.au, 2015). The measurement of the investment at fair value will be done by the parent company. The subsidiaries will not be involved in the measurement of the financial statements at fair value. According to IFRS 10 , the non investment entity parent of the investment entity cannot retain the fair value measurements as applied by the investment entity to the interest of the subsidiaries. The consolidation of all the investment of the group will be done by the non investment entity (Bryan ,2007). The non investment entity has the full responsibility of the consolidation of the financial statement. The parent company will have to consolidate the financial statements at fair value. The subsidiary companies have to be taken into consideration. The application of this method has been prevented by the IAS 28 for the non investment entities in the subsidiaries. It is not applicable for the joint venture and other major entities of investment (www.aasb.gov.au, 2015). Comment letters 1. Dr Bikram Chatterjee from Deakin Graduate School of Business - The professor of the business school find these changes satisfactory. The changes to IFRS 10 are appropriate. The changes from AASB are satisfactory. The Government of Australia will not form a barrier to the changes that has been made for the investment entity. The proposal will help in the cost of savings for the investment entities. The investors will have information about the performance of the organization. The information will be beneficial for the investors in making their investment decisions. 2. Deloitte Touche Tohmatsu limited - According to them, there will be lack of transparency within the financial statements as a result of fair value considerations for the investment entities. There will be other issues like difference in obtaining information. It will create difference in the equity method of accounting in case of joint venture and the other associates. There will be lack of feasibility which will create huge amount of confusions. 3. PwC - The implications of the exposure draft has been agreed by PwC. According to them the proposal of ED 249 will be helpful for the preparation of the consolidated form of the financial statements. It will be a relevant for the investors and helpful to make their investment decisions. But there have not been significant changes for the nonprofit organizations. The changes has not been implemented for the public entities (Ifrs.org, 2015). 4. Macquarie Group Limited - The group has agreed to the norms presented in the exposure draft. They agree to the fact the parent company will be responsible for the consolidation of the financial statements. They agree to the proposal that the subsidiaries will be involved in the operations but the financial statements will be prepared by the parent company. There are certain issues presented by the group. They do not agree to the fact that the equity method will be used by the non investment entity by using fair value measure. Lack of transparency is the major issue . It is not appropriate on a theoretical aspect. The associates lack consistency as they donot have a legal entity structure. CPA Australia and Chartered accounting Australia and New Zealand - The norms of IFRS 10 is disagreed by CPA Australia. According to them, the different approach will lead to lot of complexity in the calculation using fair value. It will bring lot of complexity within the financial statements. They have suggested that the same method must be used for the calculation. This will reduce the complexity. This means that the same fair value approach must be used by the associate or the joint venture company. The regulation can be described by the Private interest theory. The theory provides solutions that will be beneficial for the company and the investors. According to the Private interest theory, it is applicable for the self interest of the company. The exception to consolidation is favorable for the company as the companies does not have to prepare the financial statements twice. The changes in the structure of AASB 249 and AASB 250 will be helpful for the users and the company. This leads to time saving. The amount of investment is less and the reporting is less complex. The company will be able to save cost. This will be helpful for the economy of Australia as there will be proper allocation of resources (Bryant, 2010); (Ku, 2010). Conclusion From the two assignments it is clear that the company has to abide by certain standards for the preparation of the financial statements. The changes in the financial statements will make reporting transparent. It can be said that the comments from the companies and the other governing bodies is in mixed form. But the application of the equity method by the use of fair value for the non investing entity investor has not been accepted by majority of the group members. Overall it can be said that the members has agreed to the amendments that has been made the AASB and the IFRS 10. References Aasb.gov.au, (2015). News. bdo.com.au, (2014). ACCOUNTING NEWS. Bryan, M. (2007). Private law in theory and practice. London: Routledge-Cavendish. Bryant, W. (2010). General equilibrium. Singapore: World Scientific Pub. Co. grantthornton.com.au, (2014). Technical Accounting Alert. Ifrs.org, (2015). IFRS - Exposure Draft and Comment letters. Ku, M. (2010). Political change in view of the theory of change and balanced, harmonious union of the private interest and the public interest. Lanham, Md.: University Press of America. www.aasb.gov.au/, (2015). Investment Entities: Applying the Consolidation Exception. Gaffikin, M. (2015). Regulation as Accounting Theory. ey.com, (2014). EndeavourTM (International) Limited November 2014 edition An illustration of an Australian companys annual financial report for the 31 December 2014 year end (also applicable to 30 June 2015 year ends). Asic.gov.au, (2015). 14-294MR Focus for 31 December 2014 financial reports | ASIC - Australian Securities and Investments Commission.