Narrative of the Life of Frederick Douglass and an Invisible Man The Black Revolution has been occurring for quite some time and in many different ways. Two primary examples of the struggle and yearn for change among African Americans include Narrative of the Life of Frederick Douglass, An American Slave, the autobiography of Frederick Douglass and Invisible Man, a novel written by Ralph Ellison. Although both have the same foundation, the difficult task of being black and trying to make something of yourself, many important differences exist between these works. First, the language used by the authors is strikingly dissimilar. Next, the time periods in which these pieces of literature were written have a difference of over one hundred years. Finally, the main characters are faced with different circumstances and injustices. First, the language and literary devices used by the two authors are very different. In his autobiography, Frederick Douglass uses a very educated language and makes his story able to be understood by the reader quite easily. It is exactly what the title states, a narrative, and tells the story of Douglass' life in a simple, yet touching way. However, in Invisible Man, Ellison transforms the English language into something eloquent and beautiful. "Nor is my invisibility exactly a matter of a bio-chemical accident to my epidermis."(193) This is an example of Ellison's wonderful mastery of language and vocabulary. Ellison also utilizes dialect in his description of his own level of Dante's hell. In this section, he also gives reference to the strong Christian roots of African Americans and their sense of religion and belief in God. He also uses vivid imagery with the use of many adjectives describing people and places. For example, the beginning of his description of hell, "...I saw a beautiful girl the color of ivory pleading in a voice like my mother's...."(197) The use of dialect and imagery gives the novel more depth and intensity and intrigues the reader. The next difference between these two pieces of literature is in the time periods in which they were written. Frederick Douglass was born into slavery somewhere around the year 1817 and his autobiography was published in 1845. Though his is a work of fiction, Ralph Ellison writes about the story of a black man living during his time. Ralph Ellison was born in 1914 and lived most of his adult life in New York, which is where the main character in Invisible Man is living. Douglass' story portrays the life of a black slave in the South, whereas Ellison depicts the struggles of a black man living in the eastern United States, specifically New York. Douglass is searching for freedom from slavery while Ellison's character is struggling to establish himself as a free man and fight discrimination. Finally, the injustices faced by the main characters in these two works are different. Douglass is faced with harsh treatment and cruel whippings from his many different owners, "I had been at my new home but one week before Mr. Covey gave me a sever whipping, cutting my back, causing blood to run, and raising ridges on my flesh as large as my little finger."(244) However, the character in Invisible Man is faced with discrimination and being treated as if he were invisible by the white people around him. "That invisibility to which I refer occurs because of a peculiar disposition of the eyes of those with whom I come in contact."(193) In conclusion, the works of Douglass and Ellison portray the struggles of the black man at different periods in history. The difference in time setting causes the main characters to face different problems and injustices. The authors also attain different levels of literary skill, making their works appealing to different readers.
Benevolence instructs the accountant to serve in the best interest of the public. It is described as the extent to which a trusty will want to do good to the trustor aside from an egocentric profit motive (Power Point Presentation 7, n.d.). From a utilitarian perspective, some actions may not be deemed worth the effort when there is a lack of profit to be obtained from the action. The AICPA Code of Professional Conduct is set up to establish professional norms and standards that discourages this type of behavior.
An auditor should keep objectivity at all times. Maire Loughran, a Certified Public Accountant and University Professor, explains “objectivity means the ability to look at facts the client presents, and reviews them with no preconceived notions or prejudices” (52). In other words an auditor has to exercise his ability to review information in a no subjective manner, and perform auditing work free of conflicts of interest. Many instances have occurred when objectivity was not present while performing audits, for instance the case of Bernard Madoff’s auditor, David G. Friehling, from the firm of Friehling & Horowitz, illustrates it well. On 2009, William K. Rashbaum and Diana B. Henriques, both reporters at The New York Times, inform in the online version of their newspaper:
Accounting is a system used to provide financial information about a business or person. Accountants prepare and analyze financial records for individuals, companies, governments, or other organizations. Accounting is a basic need for every business, and the term business has been broadened to mean any operation that deals with money. That includes families and corporations, and also schools, theaters, art galleries, charitable organizations, and even some private persons. People sometimes call accounting “the language of business” because accounting data are used to detail firms activities. Accounting tells the history of a business or person in numbers.
Ralph Ellison’s Invisible Man depicts a realistic society where white people act as if black people are less than human. Ellison uses papers and letters to show the narrator’s poor position in this society.
...e an income statement needs to be looked at to show if the business is making a profit and if the expenses are too high or what has change in revenue from year to year. This is just an example of many other sources need to be looked at before deciding on the financial position of the entity.
I loved the Invisible Man and believe that it has been the most profound pieces of literature that I have read in my years of high school. It has inspired me to read more of Ralph Ellison’s books and has excited me to read outside of school. The article written by Christopher Hanlon did a magnificent job explaining the beauty of that speech and the book. Hanlon’s article and my experience reading Invisible Man has inspired me to read more writing from this time period. I want to read more by Ellison, Richard Wright, and I want to learn more about the writers that stood as artists for African American people during the time period of rebirth.
According to the conceptual framework, the potential users of financial statements are investors, creditors, suppliers, employees, customers, governments and agencies, and the general public (Financial Accounting Standards Board, 2006). The primary users are investors, creditors, and those who advise them. It goes on to define the criteria that make up each potential user, as well as, the limitations of financial reporting. The FASB explicitly states that financial reporting is “but one source of information needed by those who make investment, credit, and similar resource allocation decisions. Users also need to consider pertinent information from other sources, and be aware of the characteristics and limitations of the information in them” (Financial Accounting Standards Board, 2006). With this in mind, it is still particularly difficult to determine whom the financials should be catered towards and what level of prudence is necessary for quality judgment.
Ralph Ellison’s “The Invisible Man”, is a novel that reveals the characters psychological growth. Also, in this novel the story revolves around the narrator as an individual. In this novel the narrator relates the whole story in a first person point of view in which his name is never revealed. The narrator remains a voice throughout the entire novel, never establishing a concrete presence in the story. This is why he is looked at as an “invisible man.” In the novel, he is an African American who is extremely vulnerable to the pressure that society put upon him. The narrator in the story is a dynamic character who does not realize what is really going on around him. He also constantly ignores the truth about everything that is going on in the world around him, although Ellison does make sure that the reader can see the narrator’s blindness. For most of the story, the narrator seems to remain innocent and has no hard feelings towards any of the other characters in the novel. I believe this causes him to miss out on some of the stories true meanings and important events. Early...
First it ensures independence of external auditors. Many believe that providing non-auditing services for audited clients may make auditors reluctant to question too much about their clients when they should have. The prohibition of many non-audit services makes auditors focus on their core business, auditing. It also helps auditors to be independent and objective. The second way is that it enhances the quality of the audit. Through the effective oversight, audit committee can objectively evaluate auditors’ performance and contribute to the reliability of financial reporting. Finally, the Act helps to increase the reliability of the financial information. When auditors evaluate the firm’s internal control system, they will gain a better understating regarding the strengths and weaknesses regarding the client’s financial reporting system. Auditing the effective internal control system will not only help to reduce the scope of audit work but also ensures that the financial statements are
Published in 1952, Ralph Ellison’s Invisible Man is considered one of the most important novels in American literature. Ellison paints a vivid picture of how an African American man lived during 1930s America. Ellison writes about an African American man’s journey to find his place in the world while struggling to overcome the cultural stereotypes that engulf his life. His writing consists of motifs of blindness and invisibility. This book is very controversial, and has been banned from many schools because of its explicit descriptions of African American life during that time period. In Ellison’s Invisible Man, themes of racism and identity are used to portray the struggles of the protagonist as an individual and as a member of an ethnic minority.
According to Accounting Theory: Contemporary Accounting Issues by Evans, accountants have developed two alternative approaches to accounting for income taxes, which are the cash method and the allocation method. The cash method is described as a simple and direct approach. The amount of income taxes actually paid for the year is reported on the Income Statement. The amount comes from the firm's income tax return and fit is not adjusted in any way. Therefore, the firm's actual transaction to record its income tax liability is the basis for the amount of the income tax expense reported on the Income Statement. The allocation method is a bit different. The actual amount of tax that is paid in the year is ignored when it comes to reporting income tax expense on the Income Statement. The amount of income tax expense reported on the Income Statement is based on the on the income tax rate that the firm pays, which is applied to the amount of pretax income. This makes the Income Statement perfectly consistent with the before-tax income. Using the allocation method makes it look like all items on the Income Statement based on the same method.
Ralph Ellison’s writing style illustrates that neath African Americans nor caucasians were prepared to give respect to one another nor receive it around the Great Depression time. He demonstrates the struggle throughout Invisible Man. Ellison used symbolism to make sure his theme is reached across to readers, and he also foreshadows to give the
Auditors audit, rather than recreate, the records of clients. As such, trust is an inherent factor of the audit process (Schaub, 1996). An auditor also needs the information provided by management to be truthful to carry out the audit. Therefore, an auditor must trust the members of management to provide truthful information (Rennie, 2010). Auditors must also provide an overall evaluation of the client’s trustworthiness when planning the audit and evaluating the client’s control environment (Schaub, 1996). However, “The Independence Standards Board identifies auditors’ familiarity with the client as one of five threats to auditor independence. To foster auditor independence and objectivity, the Sarbanes-Oxley Act of 2002 bans auditors
Income statement-: Income statement is the financial statement that measures a company 's financial performance over a specific accounting period. Financial performance is assessed by giving a summary of how the business incurs its revenues and expenses through both operating and non-operating activities.
According to business, or any organization, Accounting plays a major role in developing and growth of the business. Financial standards of the organization expected as the complexities of business growth and expansion. Hence determining the implementation of the standards can vary according to the type of industry, business or organization.