Discrimination in Steinbecks Of Mice and Men Essay example

In the literary work Of Mice and Men, the reader is introduced to the ranch as a world of its own, within which prejudice plays a significant part. The characters in this novel act as a community in a world of their own, having no connections to any other type of society. A strong point, enforced through many examples in the book, is the constant ability of the stronger to overcome the weaker. The prejudices of the majority towards the minority, at the ranch are the white-males, who retain power over the lesser groups of people. This inequality, as well as the influence of the time period, causes discrimination against people of color, women, and those that are disabled, either mentally or physically. The crippled, African†¦show more content†¦As Candy, the housekeeper mentions to George, ?Well, I think Curley?s married?a tart.? (p. 14) What the men do not know is that Curley?s wife is just incredibly lonely, once having dreamt to be a star, and marrying Curley after the fai lure of that dream. She is all alone in the secluded world of the ranch. Having a husband who pays no attention to her, she tries to find someone to talk to among the men in the ranch, dressing provocatively for that reason only. Unfortunately, the combination of misunderstanding and their knowledge of only one type of women ? the kind they encounter at ?cat-houses? ? drives the men away from Curley?s wife. The final type of discrimination shown in the novel is discrimination against the physically and mentally disabled, in this case, Candy, Lennie, and once again Crooks. Because of disabilities, they are the weakness on which the stronger majority of the other men prey upon. Candy, the one handed housekeeper, is only allowed to live at the ranch as a compensation, because the loss of his hand occurred there. He gives the men power over him by being overly careful in what he does and says, because if he gets thrown out from the ranch, no one would take him. And just for that reason, he is drawn into George and Lennie?s dream of owning a farm. He wants the security of knowing that he has somewhere to stay for the rest of his life, and that he will not be discardedShow MoreRelatedRacial Discrimination In John Steinbecks Of Mice And Men899 Words   |  4 Pagesto kill a friend, and bury all chances of breaking free from the life of an average migrant worker? How would anybody feel? These situations in John Steinbecks Of Mice and Men illustrates two key points throughout the story; discrimination and loneliness. In Of Mice and Men, Crooks, the black stable hand, is the definition of racial discrimination. He is isolated from the community of white migrant workers because of his racial status. Crook mentioned this point clearly to Lennie when they firstRead MoreJohn Steinbeck s Of Mice And Men897 Words   |  4 Pageswe possess. Many people feel certain emotions based on events that have taken place in their lifetime or how they were raised throughout their childhood. In John Steinbeck’s Of Mice and Men, he portrays the feelings of isolation and loneliness in three different characters. George’s isolation is illustrated in Steinbeck’s, Of Mice and Men. George expresses many hard feelings towards Lennie at the opening of this story. â€Å"‘...you’re a lot of trouble,’ said George. ‘I could get along so easy and so niceRead MoreMice And Men By John Steinbeck880 Words   |  4 Pageswe possess. Many people feel certain emotions based on things that have taken place in their lifetime or how they were raised throughout their childhood. In John Steinbeck’s Mice and Men, he portrays the feelings of isolation and loneliness in three different characters. George’s isolation is also illustrated in Steinbeck’s Mice and Men. George expresses many hard feelings towards Lennie at the opening of this story. â€Å"‘...you’re a lot of trouble,’ said George. ‘I could get along so easy and so niceRead More To what extent is Of Mice and Men a novel of protest? Essay778 Words   |  4 PagesTo what extent is Of Mice and Men a novel of protest? John Steinbecks novel Of Mice and Men conveys the impression, that it is a novel of protest. The character Candy suffers from discrimination because of his age and his disability. Steinbeck uses this character to protest against ageism and the treatment of the disabled during the Great Depression. The repeated reference to Candys hopelessness could be understood as a protest against ageism. He says more than once that if he cant Read MoreThe American Dream1179 Words   |  5 PagesSet during the gruelling Great Depression of the 1930’s, John Steinbeck’s touching novella Of Mice and Men focuses on the working class of America and two men, George Milton and Lennie Small, as they work on a ranch in hopes of owning their own land. Set in the dusty town of Soledad, California, Steinbeck’s classic characters offer a parable about what it means to be human. George and Lennies ambition of owning their own ranch, and the obstacles that stand in the way of that ambition, reveal theRead MoreOf Mice And Men Book Vs Movie Essay1697 Words   |  7 PagesChris Pine, a famous American actor, once said, â€Å"The only thing you sometimes have control over is perspective. You don’t have control over your situation, but you have a choice about how you view it.† John Steinbeck’s 1937 novel and Gary Sinise’s 1992 M GM film adaptation, Of Mice and Men, both illustrate a story about two companions in the Great Depression named George Milton and Lennie Small. They travel together to Soledad, looking for jobs to make money and achieve their dream of owning theirRead MoreThe Colors Of Racism By John Steinbeck And Of Mice And Men 1330 Words   |  6 Pages The Colors of Racism in Of Mice and Men The struggle of racism in America is one which has been regularized in American society. The devaluation and undermining of colored individuals has become commonplace, due to social injustice. In particular, racial discrimination prevails among African American societies due to the color of their skin, and the stereotypical notions of racial superiority that the white race illuminates. For over three-hundred years, the African American communities haveRead MoreUnderdogs in of Mice and MEn1348 Words   |  6 Pages Analysis of ‘Underdog’ Characters in Of Mice and Men â€Å"A guy needs somebody – to be near him.† He whined, â€Å"A guy goes nuts if he ain’t got nobody†¦Ã¢â‚¬  (John Steinbeck 72). Love and belonging, is the third most important need in Maslow’s Hierarchy of Needs. As human beings, being a part of something is crucial to our development as a person. People can go insane if they live a life of isolation. In John Steinbeck’s novella, Of Mice and Men, the characters of Candy, Crooks, and Curley’s wife are drivenRead MoreThe Theme of Loneliness in John Steinbecks Of Mice and Men Essay870 Words   |  4 PagesThe Theme of Loneliness in John Steinbecks Of Mice and Men Of Mice and Men, by John Steinbeck, is set in the farmlands of Salinas Valley in California during the 1930’s. At this time there was a world wide depression caused by the Wall Street crash in America. John Steinbeck was born and brought up in Salinas California, he had lived and experienced a life of a migrant worker and that is what inspired him to write this novel (novella?). This meant he could paint a lot Read MoreAnalysis Of The Novel Of Mice And Men 1530 Words   |  7 Pageswords Introduction Steinbeck’s novel was written and set in the 1930s. In the novella, of Mice and Men, the autor gave his characters The American Dream but the obsacles always seem to get in the way. Steinbeck show us the theme, American Dream, as it is in real life and demonstrates the effect of isolation through prejudice, broken dreams and the setting. Every character from the ranch is discriminated in Of Mice and Men. The book Of mice and men was written in a period when

Beowulf The Epic Hero - 1159 Words

Beowulf, written between the 8th and 10th centuries, is an epic poem set in southern Sweden. The poem illustrates the Anglo-Saxon’s strong belief in the heroic code. The loyalty between the warrior and his king bound the culture together. The warrior was the ultimate hero who represented strength and courage. Beowulf, the hero in the poem, illustrates the Germanic principles of the heroic code. Through the battles and character interactions, Beowulf converges loyalty, strength, courage and forgiveness into the hero archetype. The Anglo-Saxon culture ran on the outline of the heroic code. The warrior pledged allegiance to his lord in exchange for protection (â€Å"Beowulf† 38). Through acts of strength and bravery in battle, the†¦show more content†¦He was a considerate man (Beowulf 1807-12). Beowulf displays a kingly character. Though his fellow man turns on him, he chooses to remain loyal to his warriors and show forgiveness. Beowulf illustrates the both powerful bravery and strength that define the heroic code. The poet describes the Geat warrior as a â€Å"man whose name was known for courage† (Beowulf 330). Beowulf knows he is strong and declares himself capable to King Hrothgar stating, â€Å"I battled and bound five beasts, / raided a troll-nest and in the night-sea / slaughtered sea-brutes† (Beowulf 420-2). His testimonies of strength and battle achievements are not to boast for personal glory but to credit himself worthy and capable of defeating Grendel. Beowulf succeeds in mortally wounding Grendel, but the demon’s mother threatens Hrothgar’s hall again with another attack. Beowulf does not turn away from this set back but rises to the challenge and encourages Hrothgar to avenge the death of his friend, Aeschere . Beowulf expla ins to Hrothgar, â€Å"It is always better / to avenge dear ones than to indulge in mourning. / For every one of us, living in this world / means waiting for our end. Let whoever can / win glory before death† (Beowulf 1384-8). Beowulf’s concerns are largely of loyalty to his lord and obtaining glory no matter the risks. Critic Joseph Weidenboerner writes, â€Å"the clan hero is always conscious of the ‘other,’ focusing on his service to persons or powers greaterShow MoreRelatedThe Epic Of Beowulf As An Epic Hero1519 Words   |  7 Pagesaway following a journey, you have most likely read an epic. An epic by definition is â€Å"a long poem, typically one derived from ancient oral tradition, narrating the deeds and adventures of heroic or legendary figures or the history of a nation†. Every epic has a main character that undergoes the same archetypal journey as all other heroes, an epic hero. There are specific qualities one must have to be consi dered an epic hero. Each epic hero possesses superhuman strength, displays a strong sense ofRead MoreThe Epic Of Beowulf As An Epic Hero711 Words   |  3 Pagesthan the writer. These â€Å"epic heros† are protagonists that fulfill their potential of greatness through using their bravery, strength and humility for good. The near ancient tale of Beowulf is a classic example of an epic story that contains an epic hero. In this tale Hrothgar, the king of the Danes, has been terrorized by a beast known as Grendel. This beast has been murdering the king’s people and no one has come close to stopping this killer. A Geat warrior named Beowulf hears of the King’s predicamentRead MoreBeowulf : An Epic Hero930 Words   |  4 Pages The story of Beowulf shows its reader many characteristics of why this Anglo-Saxon poem is an epic. First of all, Beowulf is a warrior of epic renown by the time he formally introduces himself in the poem. Next, Beowulf is the warrior that many strive to be in life. In addition, Beowulf finds himself tackling many quests that involve dangerous beasts, or as he might call them, demons. The next quality shown by Beowulf is his bravery and honor. The reader is able to easily identify this characteristicRead MoreBeowulf, The Epic Hero1373 Words   |  6 Pages 2015 Beowulf, The Epic Hero In Anglo Saxon times, Beowulf is considered a well known epic hero. â€Å"Epic heroes are literary characters from ancient mythology and other stories, which were written down in the form of long, narrative epic poems. The hero is the main character, or protagonist of the poem†(Epic Hero: Definition, Characteristics Examples.). The epic hero usually battles for accomplishments to a set of tasks to complete important goals. Beowulf is described as an epic hero becauseRead MoreThe Epic Hero Of Beowulf866 Words   |  4 PagesAn epic hero is someone who is of great importance, they have supernatural abilities, have some form of connection with the Gods, and accomplish great deeds. In Beowulf, translated by Seamus Heaney, Beowulf is the epic hero in his tale and he is considered great by those who know of his life. There are two versions of his story which portrays him in a certain way. The video version does not do its best to portray him as an epic hero but instead show that he is a liar, a womanizer, and a coward. TheRead MoreBeowulf : An Epic Hero894 Words   |  4 Pages The character of Beowulf demonstrates several characteristics that make a great epic hero. Throughout his lifetime he displayed several characteristics such as honor, bravery, physical superiority, leadership, and glory. These characteristics all formed how the Anglo-Saxons believed one should live their life. Along with the valorous deeds that Beowulf accomplished he is considered to be a prime example of an epic hero. Beowulf would have even been considered a model human to the Anglo-SaxonsRead MoreBeowulf : An Epic Hero978 Words   |  4 Pages Beowulf is a character that exudes the qualities of an epic hero. Throughout this epic, Beowulf is seen as a hero to many and a major threat to the evils he encounters. The values of the Anglo-Saxons, who would have read and admired this poem, included loyalty, bravery, and honor. Beowulf’s character exemplifies all of these qualities to the highest degree. The values and traditions of the original composers of this story cause Beowulf’s character to be the perfect example of an Anglo-SaxonRead MoreBeowulf: an Epic Hero983 Words   |  4 PagesGauvain British Literature Beowulf Essay 9/22/04 Beowulf: An Epic Hero According to Abrams, the heroic poem is a long verse narrative on a serious subject, told in an elevated style, and centered on a heroic or quasi-divine figure on whose actions depends the fate of a tribe, a nation, or the human race. Beowulf fits Abrams description of an epic, exhibiting all of the characteristics listed throughout the book, thus defining Beowulf as a hero and making the book an epic through its elevatedRead MoreBeowulf, the Epic Hero1431 Words   |  6 PagesBeowulf, the Epic Hero There have been many grand stories about great warriors, and champions; those about epic heroes however, are the truly exceptional tales. One such tale, over a thousand years old, stands out from all the rest: Beowulf, the tale of a great warrior, on his quest to achieve eternal glory, defeating great opponents. Throughout the whole story, Beowulf demonstrates most –if not all- of the qualities that an archetypal hero possesses. He embodies the highest ideals of his cultureRead MoreBeowulf : The Epic Hero960 Words   |  4 PagesPotter, and Beowulf all have in common? They all demonstrate the qualities of epic heroes. Beowulf represents several characteristics of an epic hero and demonstrates the values of the Anglo-Saxons. He is the main character of his story, he has a main goal, he travels and fights with a group of people, and he accomplishes many valorous deeds; the values of the Anglo-Saxons are also shown through the actions of Beowulf, such as courage, loyalty, an d fame. For example, when Beowulf heard a cry

The Worlds Of The Last Man Essay - 2207 Words

In the worlds of The Last Man by Marry Shelly and A Handmaid’s Tale by Margaret Atwood, the lives of the survivors of the apocalypse are thrown into chaos. In The Last Man, the people of England are driven out of their native home by the plague and forced into the desolate wasteland that is Europe. In A Handmaid’s Tale, Gilead society has torn Offred away from her past life and severed all her connections to it. In these troubled times, characters turn to religion either by force or their own free will. In apocalyptic scenarios in literature, the fragmentation of memories make the victims of the event susceptible to the controlling influence of religion. Over the course of the novel, Offred continuously reminds the reader of stories of what she was taught by the Aunts at the Red Center. Offred recalls her old life â€Å"I think about laundromats. What I wore to them: shorts, jeans, jogging pants. What I put into them: my own clothes, my own soap, my own money, money I had earned myself. I think about having such control. Now we walk along the same street, in red pairs, and no man shouts obscenities at us, speaks to us, touches us. No one whistles. There is more than one kind of freedom, said Aunt Lydia. Freedom to and freedom from. In the days of anarchy, it was freedom to. Now you are being given freedom from. Don’t underrate it† (Atwood 24). Here, Offred remembers the objects of her previous life. However, these reminders of the past are not presented in a positive light.Show MoreRelatedAndrew Black s Schooling The World : The White Man s Last Burden Essay1014 Words   |  5 Pagessociety, education becomes significant among almost every country. And with the occurrence of globalization, modern education in the world becomes similar gradually. At the same time, the debates about whether modern education is advantaged or not appears. Based on the schools in Ladakh (the north of Indian Himalayas), Carol Black’s â€Å"Schooli ng the World: The White Man’s Last Burden (2010)† mainly focuses on the consideration of modern education from several aspects: modern education loses the teachingsRead MoreGender and Sexuality in Culture1053 Words   |  5 PagesDiversity or rather, the lack of understanding diversity may be one of the most prevalent issues in the world today. Though the World Wide Web has bridged the cultural gap some, it will never fully or accurately reveal the truth simply because it is difficult to fully understand cultural meanings from an outsider’s perspective. Before the internet, careers in anthropology and similar fields made information available through ethnographic readings and studies. A key inquiry anthropologists seekRead MoreAnalysis Of The Last Man By Thomas Campbell Essay1709 Words   |  7 PagesThe Encompassing of Solitude and the Manifesting of a Post-Apocalyptic Prediction The Earth’s apparent boundary between tangible existence and conceptual objectives consequently ignites curiosity throughout humanity, while the beckoning of man-kind’s search for reason throughout the unexplained components of life, thus, has become inevitable. In contrasting demeanor, some individual beings have lavished in the comfort that is granted to them through faith and religion. The repression of one’sRead MoreThe Last Man, By Thomas Campbell Essay1698 Words   |  7 PagesThe Earth’s apparent boundary between tangible existence and conceptual objectives consequently ignites curiosity throughout humanity, while the beckoning of man-kind’s search for reason throughout the unexplained components of life, thus, has become inevitable. In contrasting demeanor, some individual beings have lavished in the comfort that is granted to them through faith and religion. The repression of one’s inquisitive behavior reaps growth in acceptance of trivial mysteries regarding life.Read MoreThe New World : A Final Examination Of God And Man s Relationship1625 Words   |  7 Pages The New World: a final examination of God and man’s relationship The Bible consists of a wide array of stories and themes that has captured audiences’ attention and interest across borders and time for a number of reasons. However, it is particularly interesting to compare the beginning and end of the Bible – Genesis and Revelation – in order to observe on what terms the dynamic relationship between man and God began and ended. It can be argued that one’s understanding of this relationship betweenRead MoreY the Last Man1405 Words   |  6 PagesJ Boogy Anthropology 101 12/5/09 Y: The Last Man Essay The graphic novel Y: The Last Man by Brian K. Vaughn and Pia Guerra is an interesting story of an epidemic that took place that killed every sperm, fetus, and living mammal with a Y chromosome. This is particularly interesting because if every male human and mammal were to die what would the world be? How would culture change not only in our country but also in every country across the world? Before reading this graphic novel I never would’veRead More The Last Samurai Essay746 Words   |  3 Pages â€Å"The Last Samurai† is a film centered around the idea of journeying physically, spiritually, emotionally and mentally. We witness these journeys not only through observations of a character going through a personal transformation but a whole culture around him who is likewise in turmoil. This film allows us to join in on an adventure and journey of the character, the world he enters and the people he meets. The story is based on a time just after the Civil War, a time when the modern westernRead MoreAnalysis Of The Book Genesis 1592 Words   |  7 Pages Redeemer, defined by Merriam-Webster, means â€Å"a person who brings goodness, honor to something again†. In Catholicism this refers to the person who will carry out the last step of God’s ultimate plan, creation, sin, and salvation. We can see God’s creation in the Book of Genesis. God spent six days creating the universe, earth, animals, land, and humans. Humans were a different creation than the other things God had created. When God created humans, â€Å"God created mankind in his image†¦God blessedRead MoreThe World s More Full Of Weeping Than You Can Understand1395 Words   |  6 Pagesof losing his own family in the process. In â€Å"The Man Who Dreamed of Faeryland†, Yeats uses iambic pentameter to keep the consistency of this narrative poem moving forward. Similarly to the fragments Yeats uses in â€Å"The Stolen Child†, Yeats keeps the reader tethered to â€Å"The Man Who Dreamed† by leaving them with a cliffhanger at the end of each line. He stood among a crowd at Drumahair; His heart hung all upon a silken dress, And he had known at last some tenderness, Before earth took him to her stonyRead MoreAnalysis Of The Jellyfish By Daniel Quinn897 Words   |  4 PagesDjunny Thiersaint Epifanio Honors World Literature IV 12 November 2014 Ishmael As much as humans don’t want to admit it, the world wasn’t solely created for us. The novel, Ishmael, written by Daniel Quinn has given us an insight on how the world has been treated by man and how it could end. In a time where the world is being destroyed we need to step up and protect the earth from total destruction. The Taker culture believes that the world was created for them so therefore they can do whatever they

Slavery Justified By George Fitzhugh - 1728 Words

Section A Industrialization led to a plantation dominated South in America. New inventions, such as the Cotton Gin, and the production capabilities that came with those inventions, made plantations a very lucrative business, with enough manpower. This led to the growth of slavery. Why pay workers when you can just buy a slave that is forced to work for you? Northern abolitionists got wind of the injustice and began to fight the concept of slavery and the cruelty and injustice that came with it. Some Southerners answered their arguments with various justifications for slavery. One of these people was George Fitzhugh. â€Å"Slavery Justified,† by George Fitzhugh, was more than just a pro slavery book. Inside, he wrote that the Southern way of life is the one that G-d wants everyone to be living. He created this ideal society out of Southern living. Calling it a feudal society, Fitzhugh told all about the mutual master slave relationship, and that there is a real connection betwe en the two. With a paternalistic relationship, the masters protect and care for the slaves and in return the slaves work for them with no freedom. In contrast, the Northerners treat their workers terribly. Ever since the American Revolution, the North has been deteriorating and is full of disorder and crime, as a result of mistreated workers. According to him, the same has happened in Europe. Industrialization led to big cities, and those who work there aren t treated well which leads to crime. TextileShow MoreRelatedThe Morality Of Slave Labor Versus Free Market Capitalism1095 Words   |  5 Pages or even socialism, and would argue that slave labor is immoral. Supporters of slavery would argue that Christianity allowed for slave labor, and it also created a more equal society; one much closer to the socialist dream than European philosophers could hope for. The image of â€Å"Lowell Offering† depicts free market labor in which the worker is paid for the fruits of their labor. â€Å"Slavery Justified† by George Fitzhugh is a moral argument in favor of the slave system, suggesting it provides more equalityRead MoreSummary Of George Fitzhugh s The Emancipation Of Slavery Essay1593 Words   |  7 Pagesemancipation of slavery is an issue that I feel most strongly about. Slavery is an evil, and the treatment of these people is the vilest. A man taking it upon himself to own and force into labor another man, and control his every move, is not one that has a hi gh understanding of ethics and morals. We might fight to cease this cruel treatment and allow these people equality and liberty, just like what we bravely fought for against the British. A pro-slavery supporter, George Fitzhugh, makes the claimRead MoreSlavery : The End Of The Civil War1543 Words   |  7 Pagesâ€Å"Slavery is founded in the selfishness of man s nature -- opposition to it is in his love of justice. These principles are an eternal antagonism; and when brought into collision so fiercely, as slavery extension brings them, shocks, and throes, and convulsions must ceaselessly follow. Repeal the Missouri Compromise -- repeal all compromises -- repeal the declaration of independence -- repeal all past history, you still can not repeal human nature. It still will be the abundance of man s heart,Read MoreFrederick Douglas And Solomon Northrup Essay1499 Words   |  6 PagesThroughout the years slaveholders made claims that justified why the institution of slavery was acc eptable, however, many abolitionist made claims that differed the majority opinion. Abolitionist began to publicize stories advocating truths about this institution. Fredrick Douglas and Solomon Northrup shared their life stories where they exposed their experiences as slaves in the Southern world.Slaves holders make several arguments to justify slavery, meanwhile, slaves themselves completely disagreeRead MoreHow Douglass Dispelled the Illusions of Slavery1019 Words   |  5 Pagesprovide a look into the world of a slave. His audience varied, from abolitionists, to whites that were on the fence about the issue, but his purpose remained: to allow non-slaves to learn about the horrors of slavery. In this autobiography, Douglass dispelled readers’ â€Å"illusions about slavery† by merely telling his true story, an everyman tale for slaves. Douglass worked on plantations in the Maryland area, and those plantations were considered to be easier than those of Georgia or Ala bama, as unrulyRead MoreThe Antebellum World View: Assumptions About Slavery Held by Many Southerners939 Words   |  4 PagesView: Assumptions about Slavery held by many Southerners After the end of the Revolutionary War in 1783, issues arose concerning the institution of slavery in the Americas. Most of the inhabitants in the North wanted abolition of the slave trade and of slavery, but there were many who opposed this view, primarily in the Southern States below Virginia. Pro-slavery apologists contributed many different view-points of the argument for slavery. Edmund Ruffin defends slavery from an economic view, JosiahRead MoreThe Civil War Of The United States1270 Words   |  6 Pagesbecome divided down the middle over slavery, a mainstay that helped the economic growth of this country? As the northern states population grew and expanded westward their anti-slavery beliefs began to spread faster than the pro-slavery beliefs of the southern plantation owners. This influx of an anti-slavery population began to use the senate as a platform to question the use of slavery, causing the southern elitists to strengthen their defenses in support of slavery. Many southerners feared theirRead MoreSummary Of George Fitzhugh s The Slave State Of Virginia Essay779 Words   |  4 PagesSlavery Justified I, George Fitzhugh, was born in the slave state of Virginia and I am in support of slavery. As a lawyer, painter, and political writer, I became an advocate for the movement referred to as the â€Å"Reactionary Enlightenment† of the antebellum American South. With two books and countless journals and pamphlets defending the Slave South, my thoughts on not only the legalization of slavery, but also the expansion of it is unique at a time when the abolition movement had gained momentumRead MoreModern Day Racism And Hatred Against African Americans1390 Words   |  6 Pagesracism and hatred against African-Americans can be traced back to slavery in the Colonial Americas. Over 10 million slaves were taken and brought into the New World. These slaves if they were to survive the way would face a harsh life of servitude to their white masters. Africans slaves were and plentiful and cheap labor source in the 1700’s. Slavery was very controversial in the colonies. The pr actice had many believers and critics. Slavery was a brutal but big part of American history. In 1492, ChristopherRead MoreDefending Slavery1997 Words   |  8 PagesCritical Analysis on Defending Slavery, Finkelman Paul Defending slavery demonstrate the opinions and knowledge that the Southerners held concerning blacks and slavery. Paul Finkelman talks about slave legitimacy in colonial America. He argues that the first defense of slavery became visible after the end of American Revolution; it attempted to justify continuous forced labor with the Declaration of Independence. This essay aims at critically analyzing ideologies and racial theories that Southerners

The Concept of Materiality as Applied in Coca-Cola Amatil 2015

Question: Describe "The concept of materiality as applied in coca-cola amatil 2015 report". Answer: Abstract This study is mainly objected on the concept of materiality. Materiality is explained in this study and it is also examined how this concept transforms in the case study. Materiality is always an aspect of accounting where all matters that are considered to be important disclosed in a financial statement while those that are not considered important are not included in the financial statement. Materiality concept is applicable in many fields in the economy. It is applicable in governmental auditing, security regulations and many other fields. This case study is based on Coca-Cola Amatil Limited Annual Report for the year 2015. The implication of the concept of materiality is examined in this report and conclusions have been summarized. The annual report for 2015 (Coca-Cola Amatil Limited) is carefully studied to establish the application of materiality concept. The study is also focused on viewing the problems that are often associated with the concept of materiality. This evaluation on the materiality concept was done basing the standards and frameworks of AASB / IASB. AASB /IASB standards and frameworks tend to evaluate the omissions that are there in the financial statement to make the financial statement appear tricky to use or prepare and difficult to read. The whole study is summarized in brief making deductive sentiments from the observations made in the concept of materiality as a whole. A number of deductions have been made in this study regarding materiality. Materiality is viewed at different perspectives and all these are given a brief summary. The Concept of Materiality as Applied in Coca-Cola Amatil Limited 2015 Report Introduction Whenever the term materiality is mentioned, people always think of some information that is being omitted or left out in the financial statement. Coca-Cola Amatil Limited, just like any other private or public entity in Australia, is required to unleash their financial reports after a given time period usually at least once in a year. The government of Australian Government has developed a body that sets the accounting standards that are usually applicable when financial documents are being prepared e.g. when preparing a financial statement. The body was formed in 1991 and it was abbreviated AASB (Australian Accounting Standards Board). The Australian Accounting Standards Board helps in representing the Australian Society when using a conceptual framework to formulate international standards regarding accounting (Mio, Fasan, 2013, p.123) International Accounting Standards Board (IASB) was formed in 2001 to help in formulating standards of accounting and financial reporting standards. The body IASB is operational and it is administered by International Financial Reporting Standards (IFRS). A well composed financial report gives a summary of the financial conditions and the various cash flows that summarize the transactions that took place within the organization after a period of time, say one year. From these financial conditions and cash flows, the organization can be able to determine the sustainability or the profitability of a company. Thus, the financial reports are always prepared based on the International Standards of accounting. Coca-Cola Amatil Limited is one of the most successful bottlers of non-alcoholic beverages that are ready to drink in Asia-Pacific; it is among the worlds best five major Coca-Cola bottlers. The bottling of Coca- Cola products initially began in 1901 in the US. This study, therefore, focuses on their report unleashed in 2015 as the case study. Coca-Cola Amatil is located in New Zealand, Australia, Indonesia, Papua New Guinea, Fiji, and Samoa. Materiality Concept Materiality is a principle in accounting that unleashes that all matters considered trivial are to b ignored or disregarded, while those matters considered crucial and important are to be disclosed when making a financial statement. Financial information is always considered to be material if its disclosure can actually affect the opinion of an individual or group of individuals intending to use the financial statement, for example, investors. However, not that information that is material to one company may be material to another. Materiality concept is much dependent on the nature and size of the organization that is preparing such financial statements. Example on Nature If a company is making plans to base its operations in some geographical segment in which in the past has been a great source of revenue to the company, then the information should be accounted for or disclosed in the companys financial statement as it is material by its nature for the future operations of this company. Example on Size A default customer of Coca-Cola Amatil Limited owed $2000 to the company in 2015. Coca-Cola Amatil Limited has net assets of worth $56million, the information of the customer owing the company is therefore considered immaterial. However, if the amount was around $45million, the information would have been considered material to the company financial statement since its omission would make the users of the financial statement to make wrong decisions and conclusions. Different terms are often usually applied to identify the likelihood implication in materiality guidance. The consideration of accountants often depend on a number of quantitative and qualitative aspects which may include; type of the organization, its size, aggregate base etc. Materiality is a matter of disclosure and thus, the accountants of a given company have to consider all the transactions and events and try to figure out whether the information is important to be disclosed or trivial to be disregarded. It is a provision of Corporations Act 2001 that, a financial statement that is unleashed by a company should be true and fair. Actually, the information that is presented in the financial report needs not to contain misstatements or omissions of materials that are considered material to the company as this would make the users such as auditors and investors make wrong decisions and conclusions on the companys performance. An example is the Coca-Cola Amatil Limited unleashes all those information that are considered material to the company and to the users of such financial report. Coca-Cola Amatil Limited provides their consolidated balance sheet; the information on the balance sheet can be used by the investors to decide on whether to invest in Coca-Cola Amatil Limited or not (Hess, 2014, p.67). The Australian Accounting Standards Board (AASB) requires that financial statements for a particular company should disclose all the material information. AASB 1031 (paragraph 8) materiality standard identifies that consideration should be made regarding materiality as this is useful to various financial statement users. In this case, the standard guides the organization on the reasonable error of omission that may be tolerated and the extent of disclosure. AASB 1031 (2004) paragraph 15 outlines the procedure for determining the materiality of a given amount that is; it is calculated based on a particular base figure. The procedure is as follows; the base figure is determined, the amount whose materiality is to be established is calculated as the base figure. If the percentage is equal to or greater than 10% of the base figure, the amount is considered to be material. On the other hand, if the percentage is equal to or less than 5%, the amount in question will be concluded as immater ial. For instance, taking Coca-Cola Amatil Limited 2015 Annual Report total revenue ($ 5,093M) as the base revenue, the materiality amount of any item in the organization will be determined by comparing the cost of the item to the base figure (revenue). A value that is between 5% and 10% will need the judgment of the account to whether it is material or immaterial. In this case, to determine whether the revenue ($16.8M) is material, the following procedure is followed: Revenue Reserves Interest/Revenue $5,093.6M $16.8M 0.33% From the above, it can be evident that the omission of the borrowings from banks in the financial report will not affect the economic decisions to be made by the Coca-Cola Amatil Limited 2015 Annual Report financial statement users since revenue is an immaterial item for Coca-Cola Amatil Limited. Problems of Materiality Materiality just as any other concept applicable in financial accounting is usually associated with some challenges and problems. There are always mixed views on whether IASB is the appropriate body to continue providing additional guidance on materiality. Some are in the view that the behavioral change is required amongst auditors, regulators and those who prepare such statements. They claim their behaviors are under the influence of operational and legal constraints that are outside IASB influence. Due to these reasons, a claim has always been there that IASB is not an appropriate body to undertake further work in materiality. In AASB 101 standards, paragraph 7 of the same states that the materiality of an item may vary greatly depends on several factors which may include the size and nature of the omission or misstatement in the financial statement. The variance in materiality may be often associated with some problems or challenges. These challenges may include; 1. Decision on materiality In order to decide on the materiality of information, it is upon the auditors to put into consideration a number of factors before they finally decide. At times, information that may be considered material by one auditor may not be the same case to another auditor due to different levels of experience. Thus, decision making on the materiality of an item is always a difficult task that needs critical thinking. The information that the Coca-Cola Amatil Limited auditor may think of to be material may not be of help at some point to the investors and users of the financial statement thus, it is a challenging task to decide on the materiality of an item. 2. Quantitative Reference Points The existing standards actually, do not provide quantitative reference points on materiality concept. When organizations are provided with such references, it is always organizations make adjustments in their financial report basing on the materiality concept (Legoria, Melendrez, Reynolds, 2013, p.312). Materiality owes its basing on professional judgment and experience of the accountants and auditors which are dependent on quantitative and qualitative measurement aggregate base and size. Materiality will be relative depending on the business entity in that an item may be material in one company and the same item may be immaterial in a different company. This is a clear indication that there is no clear guideline on the materiality aspect. 3. Reluctance or Inability to Use appropriate level of Judgment The use of particular and appropriate level of judgment when materiality concept is being applied in financial statements has been a problem. This often leads to firms and entities disclosing everything that IFRS specifies regardless of the materiality level and its understandability. The response of such entities is always to avoid arguments and debates that may arise among auditors, users, regulators etc. They, therefore, unleash the information required by IFRS without checking on the materiality. Sophisticated languages of Disclosure used by IASB/AASB and IFRS Some language used to describe disclosure on materiality may be difficult to understand. This may imply that some items will have to be disclosed in all situations. In some circumstances, analysts tend to complain that some information that may be useful for economic decisions is missing. This is because such information is not specified in the standards (even though standards clarify entities and firms need to disclose additional information that may be necessary to achieve the objectives a basic financial report). There is, therefore, problem of unclear language between the recipient and the developers of the standards (Schlesinger, Libby, Geiszler, 2013, p.231) It can, therefore, be concluded that the issue of materiality is not well handled with the existing IASB / AASB standards and frameworks as it tends to primarily base its judgment on companys financial auditor. However, International Accounting Standards Board is in the process of dealing with such problem. IASB is in due process of introducing more standards that will help to guide the professionals on how to deal with the materiality concept. A project on materiality needs to take into account the cause of inability, difficulty, or reluctance to use judgment. The project ought to allow dialogue on materiality amongst the parties in financial reporting channel. Despite IASB/AASB viewing the concept of materiality as being clearly described in the conceptual framework, it is evident the term materiality is being used to mean different things for different circumstances or purposes. Evaluation of Materiality Issues A material item is a substance, item or information that may be considered to be of benefit to the users of a financial report of a company. When unleashing a financial report, all the material items are included in the report while the immaterial items are omitted. However, at times misstatement may occur to such statements. Misstatements usually arise as a result of fraud or errors made by the auditors. These misstatements can be classified into two types; 1. Known Misstatements Here, the misstatement arises as a result of Coca-Cola Amatil Limiteds auditor making an incorrect selection or misapplying accounting principles. This may also include overlooking or interpretation of data. Known misstatements comprise of misstatements of facts and misstatements involving subjective decision (Anderson, Doxey, Geiger, Janvrin, Polinski, 2016, p.63). 2. Likely Misstatements The auditor of Coca-Cola Amatil Limited may differ in judgments regarding financial accounting, especially where estimation was to be done and the auditor considers unreasonable or inappropriate approximations. The type of misstatement described by the above statement is a likely misstatement. There are some obvious causes of misstatements. These causes may include; Inaccuracy in data collection or gathering. Omission of an amount or information whose disclosure is required Differences in amount, grouping or description of the financial statement. Materiality concept is important for all decision-making processes and it is essential to understand and apply the General Accepted Accounting Principles (GAAP). In order to measure the level of materiality of item or information, a contextual qualitative and quantitative analysis is always done to such provisions. For instance, Coca-Cola Amatil Limited is a big Company with a revenue base of $5093.6M. In this case, if a particular item in one of the stores costing $10M is damaged it will be immaterial to the company as this represents just 0.1963%. However, if the organization had revenue of $40,400 this will be material to the firm as it will represent a significant figure in their operations (Carlile, Nicolini, Langley, Tsoukas, 2013, p.434). Materiality is determined without regarding the degree of inherent uncertainty that is involved in measuring different aspects. This concept is usually applicable in two steps; Strategy This involves setting on how to carry out a detailed materiality test. Preliminary materiality is acquired and divided into portions. These portions or segments are known as audit segments. Assessment Here, the results are investigated. Total value errors are identified in each edit segment of the preliminary materiality. Comparisons are then made of the total value of error with the level of preliminary materiality. For auditors to effectively decide about the materiality of an item they will need to undertake the following; Document the initial materiality decisions. Understand and test internal controls that are unique to specific opinion units Accumulate different uncorrected misstatements Check the adequacy of the note disclosures Test the budgetary comparison. When carrying out materiality analysis or evaluation a number of factors need to be considered. Some factors that may be considered are; 1. Observation of the surrounding. The relevant economical, social, environmental surroundings have to be considered by the auditors when establishing the materiality of information or item. This will help to know how valuable the information or the item is (Kuznetsov, 2015, p.34). 2. Evaluation and ranking of information or item The company needs to obtain how valuable an item or information to be considered is to Coca-Cola Amatil Company. The rank of such information will be evaluated and will be considered valuable if it is of higher rank. 3. Presentation of issues The issues that have been obtained by Coca-Cola Amatil Company need to be presented in order of priority, with those that are more important being given more priority. This will help the Company to exactly that information that is basically important to include in their annual financial reports. Establishment of Materiality In Coca-Cola Amatil Company, materiality establishment involves phases of planning the financial audit being a very important phase of engagement. When the preliminary materiality at a lower level than necessary is determined, the risk that within the financial audit engagement to be effectuated an additional activity of audit collecting evidence is determined (Eilifsen, Messier Jr, 2013, p.234). When the materiality establishment is at a higher level than it should actually be imposed, then it implies that the risk of not identifying some significant errors is determined. The following steps are followed in determination of materiality of information or item; In the planning stages, preliminary materiality is divided into level accounts or individual transactions. This helps to determine the materiality of the account or that of an individual transaction. The division procedures of the materiality are chosen based on the professional auditors reasoning. The results are then monitored on the preliminary materiality Between the materiality, and the level of the audit risk, there is always an inverse proportion report. That is, a higher material level implies a smaller audit risk and vice-versa. The estimated value of errors can be calculated as (Carey, Potter, Tanewski, 2014, p.108); Estimated value of errors = Errors discovered in the sample x Total value of the analyzed Total Value of the Sample amount (of the audited account) However, these audit risks can be diminished. In order to achieve this, the auditors and financial statement preparers tend to; Reduce the risk of external non-detection by modification of the background control. Attenuation of evaluated risk by making an erroneous presentation. Here, some extended test controls are carried out. Relationship of the Materiality Employed in Coca-Cola Amatil Limited Annual Report for 2015 Materiality has been employed in the preparation of the Coca-Cola Amatil Limited 2015 Annual Report. Non-material items that would rather make the whole document appear difficult to prepare and bulky to analyze are omitted and only the inclusion of material items is done. The basis of the preparation of 2015 Annual Report for Coca-Cola Limited is as listed below; It has been prepared in accordance with Australian Accounting Standards and other pronouncements of the Australian Accounting Standards Board (AASB) and the Corporations Act 2001. The financial report has been prepared on the basis of historical cost except for a few financial assets and liabilities measured at a fair value. The report is outsourced and released as per the Financial Reporting Standards, as issued by International Accounting Standards Board. In context with AASB provisions on materiality, a number of aspects have been deployed in the 2015 Annual Report for Coca-Cola Amatil Limited. Some of the aspects employed include; 1. Presentation of material items. It is a provision of AASB that material items of different types be presented differently in the financial statement. The categories are based on the nature of such material items. This is employed in Coca-Cola Amatil Limited Annual Report for the year 2015. For example, in the statement, there is a section named Additional Statutory Disclosures (Pg. 68). 2. Reporting Frequency It is a provision of AASB that a financial statement is presented yearly. Actually, the financial report for Coca-Cola Amatil Limited is a report capturing 2015 financial year. This actually, means that at least a financial report is subject to provision at least once in a financial year by Coca-Cola Amatil Limited. Conclusion The study basically revolves around materiality. This is actually an important aspect of the financial institutions or organizations in making of standard financial statements. The concept is greatly deployed in the 2015 Annual Report for Coca-Cola Amatil Limited. Despite the existence of ample statistical methods that can be used to carefully in accounting for decision making, most accountants still tend to use qualitative methods that can be used in their routine practices based on their judgments on these accounting practices. They rarely attempt to make innovative processes applied to materiality. This calls for a recommendation of application of non-traditional methods by auditors, accountants and organizations to actually embrace technology and also use such ample methods as materiality. Materiality is essential when executing an approved audit plans provision and helps in making conclusions of a financial audit. References Acito, A., Burks, J. J., Johnson, W. B. (2015). The Materiality of Accounting Errors: Evidence from SEC Comment Letters and Implications for Research Proxies. Available at SSRN 2605993. Alferjani, M. (2013). A study of materiality auditing: case study from Libya (Doctoral dissertation, Deakin University). Anderson, U. L., Doxey, M. M., Geiger, M. A., Gist, W. E., Janvrin, D., Polinski, P. (2016). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on FASB Exposure Draft of Proposed Accounting Standard Update Notes to Financial Statements (Topic 235): Assessing Whether Disclosures Are Material. Current Issues in Auditing. Bailey, E. E. (2013). GAAP and IFRS convergence: The effect on lease accounting. Barker, T. (2014). Sustainability Reporting: An Evaluation of the SASB Framework. Baldauf, J., Steller, M., Steckel, R. (2015). The Influence of Audit Risk and Materiality Guidelines on Auditors Planning Materiality Assessment. Accounting and Finance Research, 4(4), p97. Cameron, R. (2014). Applying the Materiality Concept: The Case of Abnormal Items. CORPORATE OWNERSHIP CONTROL, 428. Carey, P., Potter, B., Tanewski, G. (2014). Application of the Reporting Entity Concept in Australia. Abacus, 50(4), 460-489. Carlile, P. R., Nicolini, D., Langley, A., Tsoukas, H. (2013). and Materiality in Organization Studies. How matter matters: objects, artifacts, and materiality in organization studies, 3, 1. Chong, H. G. (2015). A review on the evolution of the definitions of materiality. International Journal of Economics and Accounting, 6(1), 15-32. Edgley, C., Jones, M. J., Atkins, J. (2015). The adoption of the materiality concept in social and environmental reporting assurance: A field study approach. The British Accounting Review, 47(1), 1-18. Edgley, C. (2014). A genealogy of accounting materiality. Critical Perspectives on Accounting, 25(3), 255-271. Eilifsen, A., Messier Jr, W. F. (2013, May). Materiality guidance of the major auditing firms. In International Symposium on Audit Research Conference. Gaynor, L. M., Kelton, A. S., Mercer, M., Yohn, T. L. (2016). Understanding the Relation between Financial Reporting Quality and Audit Quality. Auditing: A Journal of Practice and Theory. Gaylord, L. (2014). Antelopes and Hieroglyphics: The Inescapable Materiality of Information. Gualandris, J., Klassen, R. D., Vachon, S., Kalchschmidt, M. (2015). Sustainable evaluation and verification in supply chains: Aligning and leveraging accountability to stakeholders. Journal of Operations Management, 38, 1-13. Hess, D. W. (2014). The Framework for CSR Assessment, Measurement, and Reporting. In Christian Ethics and Corporate Culture (pp. 177-192). Springer International Publishing. Hsu, C. W., Lee, W. H., Chao, W. C. (2013). Materiality analysis model in sustainability reporting: a case study at Lite-On Technology Corporation. Journal of Cleaner Production, 57, 142-151. Kuznetsov, N. (2015). Materiality threshold in the software development industry: a comparative study of two organizations in Norway. Legoria, J., Melendrez, K. D., Reynolds, J. K. (2013). Qualitative audit materiality and earnings management. Review of Accounting Studies, 18(2), 414-442.

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