Pronouncing the Spanish B and V

Although the Spanish b and v arent difficult to pronounce, they are often confusing for beginning Spanish students, who are easily tempted to give them the same sounds as they have in English. How B and V Are Pronounced Alike The most important thing to remember about pronouncing the Spanish b and v is that in standard Spanish they are pronounced exactly alike. Although English makes a clear distinction in how the two letters are pronounced, Spanish does not. For all practical purposes, the b and v can be thought of as the same letter in terms of pronunciation. In fact, is isnt unusual for native Spanish speakers, especially children, to confuse them when spelling, and a few words (such as ceviche or cebiche, a type of seafood dish) can be spelled with either letter. What can make matters somewhat complicated for beginning Spanish students is that each of the letters has two distinct sounds that vary depending on the letters or sounds around them, and both are different from (although similar to) the English sounds. The two sounds are: The hard b or v: This sound is known in phonetics as a voiced stop. It is much like the English b but less explosive.The soft b or v: This sound is the more common of the two and is classified as a voiced bilabial fricative, meaning that a voiced sound that is squeezed between the two lips, forming a kind of buzzing sound. In other words it is much like the English v but with the two lips touching instead of the lower lip and upper teeth. The sound of the English v such as in the word victory does not exist in standard Spanish. The hard b or v is used after pauses, such as at the beginning of a sentence or when a word is standing alone and begins with b or v. It is also used after the m or n sounds, the latter of which can sound much like an m when it comes before a b or v. Some speakers also use the hard b or v after the d in words such as advertencia (warning). See the boldfaced examples in these sentences: Vamos a la playa. (Lets go to the beach. The v comes at the beginning of the sentence.)Queremos terminar el embargo contra el paà ­s. (We want to end embargo against the country. The b comes after an m.)Envolvieron los galletas con film transparente. (They wrapped the cookies in plastic wrap. The n in envolvieron sounds much like an m. Note how the only the first v in envolvieron gets the hard sound.) In other situations, the soft b or v is used. Between vowels it can become extremely soft. La evolucià ³n se estudia en clases de biologia. (Evolution is studied in biology classes. Note how the b in biologà ­a gets the soft sound even though it comes at the beginning of the word. In normal speech, there is no pause between biologà ­a and the preceding word.)Cantabamos en la playa. (We were singing on the beach. The b is pronounced because it comes between two vowels.) ¡Brava! (Excellent!) (The first letter gets the hard sound because its at the beginning of an utterance, but the v is between vowels.) In the word obvio (obvious), the b gets the hard sound, while the v gets the soft sound. When spelling out loud in Spanish, the b is sometimes referred to as be alta, be grande, or be larga in order to distinguish it from the v, usually called uve (which became its official name a few years ago), ve baja, ve chica, or ve corta. The Problem of Homophones Although the Latin b and v were pronounced differently, they gradually merged in Spanish. As a result, some words are spelled differently but have the same pronunciation. Usually the context will make clear which word was meant. Here are the most common such homophones: basta (enough), vasta (vast)bello (beautiful), vello (down of a bird)bienes (property), vienes (conjugated form of venir, to come)rebelarse (to rebel), revelarse (to reveal oneself)baca (luggage rack), vaca (cow)acerbo (bitter), acervo (heritage) Key Takeaways In standard Spanish, the b and v are identical in terms of pronunciation.The b and v are pronounced somewhat like a soft version the English b after a pause and after the m sound.In other situations, the b and v are pronounced somewhat like the English v but with the lips touching each other.

Materialism in the Eggs in The Great Gatsby Essay - 997 Words

The society of the mid nineteen-twenties, as depicted by F. Scott Fitzgerald in his novel â€Å"The Great Gatsby†, is one of glamorous parties and shallow, superficial and material-based relations. East Egg is home to the more apathetic portion of New York’s elite, which cares only for their money and view the world around them as disposable. West Egg, however, is full of hardworking people who are willing to peer beyond one’s surface to discover the true potential locked within one’s self. Though both Eggs are similar in the fact that they are both very careless due to their social status, the two vary greatly when it comes to their levels of compassion towards others, as well as their morals. East Egg and West Egg, although similar in nature,†¦show more content†¦Lastly, East Egg exhibits extreme frivolity, and the inability to explore and express a deeper, more interesting meaning to the world around them. Daisy demonstrates this, firstly when she asks of the others, ‘â€Å"What’ll we do with ourselves this afternoon?† cried Daisy, â€Å"and the day after that, and the next thirty years?†Ã¢â‚¬â„¢(118), and then when she cries, saying to Gatsby that â€Å"It makes [her] sad because [she’s] never seen such beautiful shirts before.†(92). This goes to show that in East Egg, relationships are based more on what one can provide in a materialistic sense than what one can give emotionally. All in all, the East can be seen as petty and childish, with little more to them than their money and ostentatious charm. Though it is often shown in different, more thoughtful ways, West Egg still exhibits a strong preference towards the materialistic idealisms of the time in which this novel takes place. Full of the â€Å"New Money,† the West tends to be more thoughtful and cautious when it comes to how they spend their wages. Fitzgerald establishes this while talking about Nick’s cottage , juxtaposed between two massive mansions, saying, â€Å"He found the house, a weather-beaten cardboard bungalow at eighty a month.†(3). This indicates that, though Nick has the funds necessary to afford a nicer place (though not necessarily in either East or West Egg), the stateliness of his home is not important to him, because the West does not base their success in life on theirShow MoreRelatedThe Decay of American Dream in The Great Gatsby1289 Words   |  6 PagesDream in The Great Gatsby The American Dream is a worldwide known idiom and it emphasizes an ideal of a successful and happy lifestyle which is oftentimes symbolized by the phrase â€Å"from rags-to-riches†. It originated out of the ideal of equality, freedom and opportunity that is held to every American. In the last couple of decades the main idea of the American Dream has shifted to becoming a dream in which materialistic values are of a higher importance and status. The Great Gatsby is a novelRead MoreEssay Symbols and Symbolism in The Great Gatsby520 Words   |  3 PagesSymbolism in The Great Gatsby The Great Gatsby is filled with symbols and symbolism, which try to convey Fitzgeralds ideas to the reader. The symbols are uniquely involved in the plot of the story, which makes their implications more real. There are three major symbols that serve very important significance in the symbolism of the novel. They are the valley of the ashes, the reality that represents the corruption in the world, the green light of Daisys lap that Gatsby sees across the bayRead MoreThe Great Gatsby By F. Scott Fitzgerald1294 Words   |  6 PagesJay Gatsby: (protagonist); millionaire who throws parties; mysterious, famous, wealthy, in love with Daisy, dishonest about his past, young, motivated, subject to a lot of people’s gossip from all his gaudy parties, legendary, desperate and pathetic because of his love for Daisy, naà ¯ve, hopeful, loyal, innocent, determined, lovesick for Daisy, always calls people â€Å"old sport† Nick Carraway: (Protagonist); bond businessman, Daisy’s cousin; well-educated, honest, Midwestern, genuine, tolerant, quietRead MoreThe Representation Of The American Dream Essay1535 Words   |  7 PagesThe Representation of the American Dream in The Great Gatsby The American Dream is the dream of achieving success and opportunity, but The Great Gatsby defines the American Dream as unachievable. The characters in the novel are portrayed as the cause of corruption, materialism, and immorality within society. The novel takes place during the 1920’s, an era of prosperity. After World War One, many believed one can achieve the American Dream through any social class. In the novel, the dream is portrayedRead MoreThe Great Gatsby By F. Scott Fitzgerald Essay1546 Words   |  7 Pagesand materialism were both taken to new and extreme heights on the eastern coast of America in the Roaring Twenties. Consumption, and especially materialism were always hallmarks of the elite upper class aristocracy of any culture in any time period, but with the new technology, urbanization, the consolidation of funds via the world stock market, and a brand new breed of elite, called millionaires, evolved the upper class culture beyond anything any human had se en before. In The Great Gatsby, F. ScottRead MoreThe Great Gatsby By F. Scott Fitzgerald778 Words   |  4 PagesMidterm Essay In The Great Gatsby, Scott Fitzgerald depicts The American Dream as a positive meanwhile it gives hope those that want to follow it. The American Dream is something all Americans or incoming immigrants want to have. The Dream includes freedom, opportunities, and responsibility. The dream in its infancy starts when Gatsby relocated himself to West Egg, the dream changes for Gatsby changes when lives across the bay from Daisy, and result of the dream ends when Gatsby dies. Ultimately, JayRead MoreThe Great Gatsby: A Social Satire Essay1276 Words   |  6 PagesThe Great Gatsby can be regarded as a social satire and an observation of The American Dream The Great Gatsby is observed as a social satire of the United States in the roaring twenties, where Fitzgerald exposes the American Dream as a flawed fantasy merely generated by over-indulgence. America was established in the conception of equality, where any individual could have equal opportunities and success on the substratum of their abilities and effort, which can be described as the AmericanRead MoreMaterialism - the Great Gatsby1732 Words   |  7 PagesMaterialism America has been labeled The land of opportunity, a place where it is possible to accomplish anything and everything. This state of mind is known as The American Dream. The American Dream provides a sense of hope and faith that looks forward to the fulfillment of human wishes and desires. This dream, however, originates from a desire for spiritual and material improvement. Unfortunately, the acquisition of material has been tied together with happiness in America. AlthoughRead MoreEssay about Jay Gatsby ´s American Dream in The Great Gatsby974 Words   |  4 Pageslife, nice car, large house, and the ideal family. In The Great Gatsby the main character Jay Gatsby was born into a family with no money, he had to work towards achieving the dream life he wanted. With that dream in mind; a hard working Jay becomes blinded by the luxurious and plentiful possessions that he now has. These distractions take away from what he really is searching for: love and happiness. Is the Americ an dream of materialism, wealth, love, and happiness too good to be true? Can one reallyRead MoreGreat Gatsby essay on relationships806 Words   |  4 Pagesï » ¿Great Gatsby essay: to what extent are relationships doomed Scott Fitzgerald’s famous novel ‘The Great Gatsby’ is set in America of the 1920’s, a predominantly materialistic society revolving around wealth and status above all else. Fitzgerald depicts this obsession with money and luxury through complicated relationships full of trouble, infidelity and sorrow. The relationships Fitzgerald portrays all symbolize the materialism and hedonism of the age; each relationship is doomed to a certain extent

An examination of Patriarchy in Mary Shellys Frankenstein.

Elizabeth, the Monster and Patriarchy. In Mary Shelleys Frankenstein, some blatant parallels are made between Dr. Frankensteins adopted sister, Elizabeth, and the monster he created. Both of these innocent creatures, together represent all of mankind in their similarities and differences, Elizabeth being the picture of womanhood and goodness, the monster representing manhood and evil. Both Elizabeth and the monster belong to and structure their lives in terms of Dr. Frankenstein, leading to overall destruction and, ultimately demonstrating the dangerous properties of patriarchy, which Dr. Frankenstein embodies. Dr. Frankenstein begins his narrative, most logically, in telling the story of his childhood. Dr. Victor Frankensteins†¦show more content†¦During the time in which Dr. Frankenstein is away from home, studying in the University, he receives a multitude of letters from the longing Elizabeth, and replies to none. Elizabeth remains at home in Switzerland, fulfilling her womanly duties to the Frankenstein family, her only hope for future happiness lies in her marriage with Victor, for she is nothing without him. The power that Dr. Frankenstein holds over Elizabeth has striking similarities to the dynamic of power he described as desiring over his creations. The pattern of neglect that Frankenstein demonstrates first with Elizabeth, then with the monster does not seem to phase their unconditional, and unreasonable, love for him. Dr. Frankenstein does not think of Elizabeth as an equal, for she is a woman, and he does not think of the monster as even a man, for he created him. Within a Patriarchy, the government feels justified in its neglectful actions for it feels itself better than the women and low lifes over which it rules. Just as a population allows their government to proceed with its cruel deeds without question, so do Elizabeth and the monster initially turn a blind eye to the evil acts of Dr. Frankenstein. Elizabeth and the monster are not only similar in their actions relative to Dr. Frankenstein, but both seem to occupy quite the opposite end of the spectrum of humanity.

A Doll s House By Henrik Ibsen - 818 Words

Agents of socialization help in dictating what is an acceptable form of gender role. The stage that is already set from birth within a family. Placed in the world then carried on with the world, reinforced by the way that society portrays what is passable, thus maintaining the overall picture that certain roles appear allocated to a certain gender type. As with Nurture – which is the experiences, values, environment in addition to upbringing that defines who we are - along with socialization which is the lifelong process by which through social interaction, we learn our culture, develop our sense of self, then become functioning members of society. The symbolic interactionism in the book A Doll’s House written by Henrik Ibsen looks at the behavior of people along with the effects that affect such behavior, such as the inequalities in marriage. Gender Inequalities – in society, are the different sociological problems encountered by both male along with female. Thi s helps shape then form gender inequalities based upon Gender/Gender identity that can be thought as the social manifestation of sex: it is the personal preference role adopted by someone based on masculine or feminine role. This type of identity, often classified as being a transgender – meaning one who identifies plus simulate both psychological along with emotional with a role opposite to their biological sex. Gender constructed from the social, behavioral patterns of the sexes, is established as GenderShow MoreRelatedHenrik Ibsen s A Doll House1563 Words   |  7 Pages In the play, A Doll House by Henrik Ibsen, the title itself symbolizes the dependent and degraded role of the wife within traditional marriages. Ibsen portrayed the generous nature root into women by society, as well as the significant action of this nature, and lastly the need for them to find their own voice in a world ruled by men. Ibsen wrote this play in 1879, this is the era where women were obedient to men, tend the children until their husband came home, and stood by the Cult of DomesticityRead MoreA Doll s House By Henrik Ibsen1717 Words   |  7 Pagesâ€Å"A Doll, a Partner, and a Change† Social movement of women liberation toward equal rights and independence has been a big subject in human history. It happens not only in Europe but also all over the world. Though making progress, this movement has been advancing slowly and encountered backslashes from time to time. Maybe there is something deeply hidden which the society has not figured out yet, even women themselves. What do women want, freedom or good life? Most of the time, they are notRead MoreA Doll s House By Henrik Ibsen1291 Words   |  6 Pages A Doll s House by Henrik Ibsen, is a play that has been written to withstand all time. In this play Ibsen highlights the importance of women’s rights. During the time period of the play these rights were neglected. Ibsen depicts the role of the woman was to stay at home, raise the children and attend to her husband during the 19th century. Nora is the woman in A Doll House who plays is portrayed as a victim. Michael Meyers said of Henrik Ibsen s plays: The common denominator in many of IbsenRead MoreA Doll s House By Henrik Ibsen1288 Words   |  6 Pages Henrik Ibsen’s A Doll’s House is based in the Victorian society of the 19th century. It assesses the many struggles and hardships that women faced because of marriage â€Å"laws† that were crucial during that time period. The society was male- dominated with no equality. Nora is the protagonist in A Doll’s House and the wife of a man named Torvald. This play is about Nora’s voyage to recognizing her self- determination and independence. She transforms from a traditional, reserved woman to a new, independentRead MoreA Doll s House By Henrik Ibsen1298 Words   |  6 Pagesâ€Å"There is beauty in truth, even if it s painful. Those who lie, twist life so that it looks tasty to the lazy, brilliant to the ignorant, and powerful to the weak. But lies only strengthen our defects. They don t teach anything, help anything, fix anything or cure anything. Nor do they develop one s character, one s mind, one s heart or one s soul.† (Josà © N. Harris). Nora Helmer’s choice to lie and deceive is inappropriate and wrong for women to do to her husband during this time period; itRead MoreA Doll s House By Henrik Ibsen1037 Words   |  5 PagesHenrik Ibsen s A Doll s House is a work of literature genius. This three-act play involves many literary technics that are undermined by the average reader such as the fact that the plot shows the main characters Torvald and his wife Nora live the perfect life. An ironic paradox based around the fact that Nora and Torvald’s relationship is the complete opposite of perfect. Also, bringing upon a conflict as well, appearance versus reality. These little hidden meanings within stories are what areRead MoreHenrik Ibsen s A Doll House Essay1501 Words   |  7 PagesHenrik Ibsen’s play â€Å"A Doll House† was set in the Victorian era, a time where women were highly respected. Women in this time period did not work, they had nannies to take care of their children and maids to take care of their homes. Many women had no real responsibilities, they spent their time having tea parties and socializing with their friends. Henrik Ibsen dared to show the realism of the Victorian era while everyone else would only focus on the romantic aspect. In the play, â€Å"A Doll House†Read MoreA Doll s House : Henrik Ibsen962 Words   |  4 PagesDrama Analysis A Doll’s House (Henrik Ibsen) And Trifles (Susan Glaspell) In comparing both dramas, the overwhelming aspect of convergence between both is the open discussion of gender identity. Both dramas make similar points about what it means to be a woman. Modern society in both dramas is constructed with men holding power over women. This is seen in Trifles in how men like George Henderson and Mr. Hale are myopic. The premise of the drama is how women worry over trifles, and the dismissiveRead MoreA Doll s House By Henrik Ibsen1421 Words   |  6 PagesIn A Doll’s House, Henrik Ibsen examines conventional roles of men and women in the nineteenth century. In the play, Nora exemplifies the conventional feminine standard during that period. She seems to be powerless and confines herself through high standard expectations, demonstrating what the role of a women would be as a wife and mother. The protagonist of A Doll’s House is a woman named Nora Helmer. Ibsen shows how Nora’s design of perfect life gradually transforms when her sec ret unravels. InRead MoreA Doll s House By Henrik Ibsen876 Words   |  4 PagesA Doll’s House by Henrik Ibsen A Doll’s House takes place in the home of Torvald and Nora Helmer. Through conversation with Nora’s good friend Kristine Linde it is revealed that Mr. Helmer was ill around the same time Nora’s father died. Luckily Nora’s father left her enough money that Torvald and Nora could go on a life saving trip to Italy. But the truth comes out when we find out Nora’s father did not leave her a penny. We find out that Nora got a hold of the money through a loan but she signed

Epilepsy And Autistic Spectrum Disorders - 794 Words

Epilepsy and Autistic spectrum disorders (ASDs) are both genetic disorders stemming from multiple possible origins. Both disorders share multiple similarities, including cell growth, synapse development and function, and regulation of gene transcription. An incorrect or non-functioning synaptic protein causes many mutations within genetics that predispose one to both ASD and epilepsy. In addition, a recent study found that epilepsy was diagnosed in some form in 44% of children with ASD. Conversely, 54% of adolescents with epilepsy are later diagnosed with a form of ASD. The University of Montrà ©al conducted a study to further findings in the very under-researched field of neuroscience and to encourage proper diagnosis within their field. Scientists there postulated that the deregulation of the function of the synapse due to a severe genetic mutation of the SYN1 gene was the causal element of disorder in both ASD and epilepsy. This synapse gene focused on is known to be necessary in the formation and development of the synaptic vesicles, which carry out communication between the neurons. . A large Montrà ©al family was used as a sample and microsatellite markers were evenly distributed throughout. To carry out their study, many elements were included to ensure proper level of statistical significance. This included genotyping, linkage analysis, screening of DNA for possible irregularities, and additional research conducted on lab-affected mice through hippocampal cultures andShow MoreRelatedAutism Spectrum1147 Words   |  5 Pagesbroad and inclu des more than just autism itself. A child with an autistic disorder is hard to identify because autism is not easily seen. Autism is more of a mental and social disorder; it doesn’t really have anything to do with a physical outlook. The autism disorder doesn’t only deal with autism; there are five other primary disorders involved with autism. When screening a child for autism, they will find out if any other disorders should be diagnosed. Screening children for autism at a young ageRead MoreNVQ 3 Essay1585 Words   |  7 Pagesï » ¿Understand how to support individuals with autistic spectrum conditions. Understand the main characteristics of autistic spectrum conditions. 1.1 It is important to recognise that each person on the autistic spectrum has their own individual abilities, needs, strengths, gifts and interests because no two individuals are the same. People on the autistic spectrum have their own set of unique characteristics and vary from one to another in terms of their abilities. Some clients may have similarRead MoreChildren With Autism Struggle With Sleep Essay799 Words   |  4 Pages Wide awake: Why children with autism struggle with sleep? Sleep-related difficulties are one of the major concerns among parents with autistic children. About 43-84% of parents have reported that their children face problems with either sleep initiation, maintenance or early awakenings in a study in 1990s1,2.This distressful condition affects not only the child but also the well-being of the entire family. Sleep is essential for restoration and rejuvenation of bodily functions;Read MoreWhy Do Children With Autism Struggle With Sleep? Essay823 Words   |  4 Pages Wide awake: Why do children with autism struggle with sleep? Sleep-related difficulties are one of the major concerns among parents with autistic children. About 43-84% of parents have reported that their children face problems with either sleep initiation, maintenance or early awakenings in a study in 1990s1,2. This distressing condition affects not only the child but also the well-being of the entire family. Sleep is essential for restoration and rejuvenation of bodily functions;Read MoreEssay on Autism Spectrum Disorder and its Comorbidities 985 Words   |  4 PagesAutism spectrum disorder is complex in and of itself but that complexity is only compounded by the comorbid conditions that can come with it. Some of these include sensory processing disorder, obsessive compulsive disorder, and seizures. Understanding the disorder and its comorbid conditions is challenging yet important for parents, medical professionals, and educators. A common comorbidity of autism spectrum disorder is sensory processing disorder. Sensory processing disorder is the breakdownRead MoreTreating Autism Spectrum Disorders1025 Words   |  5 PagesAutism spectrum disorders are a class of developmental brain disorders with symptoms that range widely with each affected individual. Autism is a disorder that varies in severity of social interaction and communication that can benefit from the help of different types of treatment. Asperger syndrome, Rett syndrome, autism, pervasive development disorder, and non pervasive developmental disorder are disorders on the autism spectrum with differing levels of intensity. Treatments for autism includeRead MoreInside Autism Spectrum Disorder Essay1715 Words   |  7 PagesAutism Spectrum Disorder is a neurodevelopmental disorder that is characterized by a number of deficits in verbal and non-verbal communication, social interaction with others, and other behaviors. Usually diagnosed in early inf ancy, this disorder is the most impairing and severe of the neurodevelopmental disorders. Before the publishing and release of the Diagnostic Statistical Manual of Mental Disorders (DSM-5) (American Psychiatric Association, 2013), Autism Spectrum disorder could be diagnosedRead MoreAutism Spectrum Disorder1493 Words   |  6 PagesAutistic spectrum disorder is caused not only by environmental factors but also by genetic inheritability. This disorder can range from mild to severe and is shown in many different forms. Symptoms include speech impairment, disorganized language; sensory processing disorder which causes absent responses, sleep disorders, depression and anxiety, obsessive compulsive disorder and many more. Diagnosing autism does not include medical test but instead a team of physiologists and physicians observe theRead Moreautistic spectrum conditions Essay2224 Words   |  9 Pagesmain characteristics of autistic spectrum conditions 1.1 - Explain why it is important to recognise that each person on the autistic spectrum has their own individual abilities needs strengths gifts and interests. If we know individuals abilities, need, strengths, gifts and interests then we can focus on them, we can create environment, situations, we can pick activities to support and develop individuals. 1.2 - Analyse the main diagnostic features of autistic spectrum conditions commonlyRead MoreHow Autism Affects Regular Brain Functions as Well as Socialization Skills1679 Words   |  7 PagesWhat is the topic about? Introduction Autism is a complex neurological disorder that is the result of the brain abnormality, affecting a persons regular brain function and also the development of a persons communication and social interaction skills. This neurological disorder is also known as Autism Spectrum Disorder (ASD) which include autistic disorder, Asperger Syndrome and Pervasive developmental disorder (PDD). [2] People with ASD share some similar characteristics and symptoms, such

Oedipus Rex And Oedipus At Colonus Essay Example For Students

Oedipus Rex And Oedipus At Colonus Essay Sophocles wrote both Oedipus the King, also known as Oedipus Rex, and Oedipus at Colonus. Although Oedipusat Colonus is looked at to be a continuation of Oedipus the King, the two do differ when dealing with the character himself, Oedipus. Thequestion though being is, did Oedipus acheive redemption by the end of the play?In Oedipus the King, Oedipus had fallen by the end of the play. His life had made a complete 360 after the truth was revealed about the murderof the King and his true father. However, in the continuation of the play, in Oedipus at Colonus, Oedipus begins to make a turn for the better. It was quoted that in the second play the central theme is thetransformation of Oedipus into a hero. In Oedipus at Colonus, Oedipus struggled to acheive death and transformation in accordance withhis oracle. This was seen for the most part in the middle of the play. Sophocles made his second edition of this play very dramatic. The play begins inmisery. This misery helped teach Oedipus resignation.. asking little,receiving less than little, and content with that. Oedpus, a suppliant, isin need of a savior, of which that being Theseus, to help save him from thepursued by his enemy ( Creon ). However, the central paradox of this playis that the suppliant is destined to be the savior. This was seen mostclearly when dealing with the conflicts that took place within this play. Therewas a plea scene in which Oedipus ( suppliant ) commends himself to Theseus (his savior ); an agon between Oedipus and Creon ( enemy ) ending in violence andan agon between Creon and Theseus, ending in Creons expulsion and a battlesequence, ending in the salvation of Oedipus. All the misery and helplessnessthat typify a suppliants condition are present in the character Oedipus, but asthe drama begins to unfold slowly, it quickly becomes apparent that he will notbe confine d to just that role. Oedipus true redemption is seen however whendealing with his stronger faith in his religion seen in the second play. Oedipushad heard that the land on which he trespassed upon was sacred to the all-seeing Eumenides. So, in hearing this to be true, Oedipus standsthere calmly with the wishes that the goddesses receive him as their suppliantand he states for never would I go away from this refuge. Oedipusproves to others that he is no longer the helpless beggar that was seen in thebeginning of Oedipus at Colonus. When stranger asked him and what help can there be from a blind man?, Oedipus replied, what I say will be full of sight. With this response, the stranger, alongwith many others, were quite impressed. After the stranger left, Oedipus onceagain began to pray to the Eumenides. He made a promise to them that his lifewould end at the seat of the Dread Goddesses, bringing benefits to those whoreceived him and ruin to those from whom drove him to exile. By the end of theplay, Oedipus disappears mysteriously, without pain and suffering. Most agreethat this was the best way for life to end. It was quite obvious that Oedipusdid reach redemption in Oedipus at Colonus. However, it was statedthat Sophocles does not bring Oedipus to Colonus to die and be veneratedas a hero, but to become a hero before our eyes.

Business Accounting Manual Business Transactions

Question: Describe about the Business Accounting for Manual Business Transactions. Answer: Introduction There was a time when the all the transactions of the business used to be kept manually. However, huge transformation of technology has taken place in last 30 years and now-a-days, twenty-first century is known as the era of technology. In this era, there is several software which helps to keel all the transactions of a business in a computerized way so that they can be preserved and can be used for further references. Among these various systems, Enterprise Resource Planning, commonly known as ERP, is one of the best systems in the world. The main function of ERP is to keep records of all the accounting transactions as well as other business transaction of an organization (Leon 2014). In todays world, the business operations of a company have become vast with the progress of technology. Companies now-a-days want one centralized system which will record and produce all the activities related to the business. This demand has increased the adoption of ERP system by most of the companies (ERP 2014). There are some industries which use the ERP system a lot. This vast use of ERP has give birth of accounting fraudulent (Brown et al. 2015). This reason has contributed to the development of Sarbanes-Oxley Act of 2002 or SOX which protect the investors from this type of accounting fraudulent. The main objective of this report is to identify the reasons for the high use of ERP system. On the other hand, another objective of this study is to explain the reasons and implications of SOX. Sarbanes-Oxley Act Discussion Sarbanes-Oxley Act, commonly known as SOX, is an act for the purpose of corporate governance in the businesses. This act was introduced in the year of 2002 (Hostak et al. 2013). This Act is also known as Corporate and Auditing Accountability and Responsibility Act. The main purpose of this act is to change the mode of financial practices and corporate governance which has caused much fraudulence in various businesses (Li 2014). There are eleven sections in the act which was developed as a reaction of the many corporate and accounting fraudulent like the Enron scandal, the Worldcom scandal and many others (Roy 2015). The bill contains many responsibilities of the board of directors of the public corporations and also contains a list of penalties for various illegal business practices. As per this act, the Security and Exchange commission needs to develop regulations to make sure that the public corporations are complying with this law. The main reason of the enactment of SOX is the increasing number of fraudulent cases in the public sector corporations. The major examples of corporate accounting scandals are the Enron Case, the Tyco International case, the Adelphia case, the Peregrine System case and the Worldcom case (Wisner and Brown 2015). This accounting and corporate governance scandals cost millions of dollars to the investors and stakeholders of these companies. The stock price of these affected companies collapsed as a result of the fraudulent by the board of directors and the auditors of these companies. This total process shook the security markets of the United States. The major eleven elements of SOX are discussed below: The first title is Public Company Accounting Oversight Board. There are nine sections in this title which provides independent rule regarding the audit of public corporations. This section also provides process and procedures to compliance with the audit rules (Li et al. 2015). The second part is about the independence of the external auditors that means to limit the conflict of interests. The third part is about corporate responsibility that refers to the individual responsibility of the executives towards the financial reports. The fourth part states that the financial reports of the companies must include the details of all the financial transaction of the companies. The fifth and sixth part says how to gain the investors confidence. As per the seventh part, the financial reports should be examined by the respective authority for various findings. The eights section provides various guidelines for the corporate and criminal fraud in the public corporations. The ninth section gives rules and regulations to encounter the white collar criminal activities. All the details about the corporate tax returns are given in the tenth part. The last section includes all the penalties of the corporate fraud (Litvak 2014). Implications The SOX rules and regulations have developed to eradicate various fraudulent and criminal activities in various operations of the public sector corporations. On the other hand, the main function of SAP ERP is to record all the transactions of the business so that the internal and external stakeholders can get all the relevant business information (Monk and Wagner 2012). Thus, it can be clearly observed that there is a bog role of SAP ERP in the success of a business. The huge function of SAP ERP in an organization increases the risk of fraudulent and criminal activities in the organization. Hence, the following modifications have been done as per the SOX Act to prevent the fraudulent. As per the act, there will be new function in the SAP that will help to control business assessment in the organization. The condition is that only the internal staffs with higher SAP knowledge can access this system. This modification has been done as per the United States Public Company Accounting Oversight Boards Auditing Standard No. 5. This is a risk based top down approach (Shin, Lee and Park 2013). Another modification is that the SAP ERP will share reduction of cost related immediate results with the external auditors of the companies. This process will help in conducting the IT Audit earlier. The conduction of earlier IT Audits will help to reduce the organizational fraudulent and criminal activities. According to the SOZ Act, the internal auditors need to be trained about the SAP ERP at the time of the implementation of the SAP system in the organization. This process will make the internal auditors to become a SAP ERP expert. Thus, the SAP ERP operations will be audited by both the external and internal auditors. This process will add an extra benefit to the stakeholders of the companies. The modified SAP ERP will have the security control of ITGCs. That means the ITGC security issues can be controlled through the modified SAP system. This process will help in reducing the security related criminal activities of the organizations. These are the major modifications done in the SAP ERP system as per the SOX act. Success and Failure of SAP ERP SAP ERP is one of the best accounting information software in todays world. There are a lot of reasons behind the popularity of SAP ERP software. A large number of companies around the globe starting from small size to big size are implementing SAP ERP system for the smooth running of their business. Now-a-days, the operation of SAP ERP is not only bound in the accounting areas, but also it has operations in all areas of the business. This is one of the general reasons why companies are adopting the SAP ERP technology for their business (Bernroider and Mitlohner 2015). On the other hand, there are companies that have failed to implement the SAP ERP system in their business operations. The name of a company that has successfully implemented the SAP ERP system is GrainCorp Limited. GrainCorp Limited is an Australian company listed in Australia Securities Exchange. This company receives and store grains and other related commodities and provide logistics solution to market these products. The SAP ERP system in GrainCorp has been implemented by UXC Oxygen. The implementation of SAP ERP has given the company the chance to grow worldwide. The company was facing some major problems like to develop technology to expand offshore, integration of the contract management and financial operations and many others. After the successful implementation of SAP ERP system, the company got rid of these challenges. UXC Solution has designed the SAP ERP system as per the requirement of the company. This aspect indicates that the SAP ERP system is flexible and it has the scope for customization. On the other hand, the installation of SAP ERP system does not include a large cost. The com panies can only ad those systems that are required for their business operations. GrainCorp has been benefitted in several ways after the implementation of the SAP ERP. The business process has been improved due to the removal of inefficient double handling. The system has given Graincorp better visibility of the various business operations of the company (Fallon and Polovina 2013). The financial management has become more efficient due to the implementation of SAP ERP. The streamline reporting has made the financial process easy. On the other hand, daily, weekly and monthly processing has been decreased. The most important aspect is the single source of information (Lee, Chen and Yang 2015). This process makes the decision making process easier. There are various diagrams that show the reason for the popularity of SAP ERP. Though there are success stories of SAP ERP implementation, there are also some shocking incidents where the renowned companies failed to successfully implement the SAP ERP system. As a result, the companies had to face millions of dollars (Zeng and Skibniewski 2013). One of such incident is the case of New York Citys City Time Project. The main reason of this fallback is cost overrun and other criminal activities regarding the SAP ERP system. The budget for the total operation was $ 63 million. However, at the end of the project, the cost incurred was $ 760 million which was more than ten times of the estimated budget. The original costs were more than the estimated costs because of the fraudulent. Some of the top level employees of the company were involved in the criminal activity regarding the project. The responsible employees were charged. Thus, it can be observed that the internal reasons are responsible for the SAP ERP failure of this project (Maier, Laumer and Weinert 2015). Conclusion and Recommendation From the above discussion it can be observed that there is a lot of importance of ERP systems in todays diversifying business world. There was a time when ERP systems were only used for the purpose of maintaining the accounting information of the business. However, the scenario has been totally changed today. Now-a-days, ERP systems are used for various purposes of the business that is managing accounting and other information; control the business operation; keeping the records of all business transactions like sales, purchase and others; maintaining the logistics of the business and many others. These are the reasons why businesses all over the world are choosing ERP systems for their businesses. However, it can be seen that there are many fraudulent and criminal activities are taking place in businesses regarding the accounting activities and many various activities of the business. To protect the business from all these fraudulent and criminal activities, Sarbanes-Oxley Act, commonly known as SOX, was introduced in the year of 2002 by the United States Government. The SOX Act is consists of eleven parts and each part consists of many sections. This law provides all the guidelines, rules and regulations to prevent organizational fraudulent and criminal activities regarding the accounting and auditing factors of an organization. As per the guidelines of this law, the SAP ERP system had to be modified to comply with the rules and regulation of this act. It has been seen that there are many companies all over the world have been successful to implement the SAP ERP system. The many features of SAP ERP help to do that for the companies. There are instances of companies that failed to implement SAP ERP for internal problems and fraudulent among the organizational people. Some recommendations are given below based on the whole report: It is recommended that all the ERP system including SAP ERP must comply with the Sarbanes-Oxley Act in order to run the various business operations smoothly. Thus, it is suggested that the ERP systems must be integrated in accordance with the Sarbanes-Oxley Act. It is recommended that the companies need to determine the budget of the SAP ERP implementation project in an effective way. In case of cost overrun, the company can face a huge amount of loss due to this reason. It is recommended that the companies that have successfully implemented the SAP ERP system need to employ SAP ERP for more operations. This will reduce the dependency on manual system and this process will lead to the minimization of human errors. These are the recommendations and suggestions for this purpose. Thus, it can be concluded that ERP system is becoming an integrated part of business for the purpose of organizational success. References Bernroider, E.W. and Mitlohner, J., 2015. Characteristics of the multiple attribute decision making methodology in enterprise resource planning software decisions.Communications of the IIMA,5(1), p.6. Brown, A.M., Henley, M.G. and Lalonde, C., Ebay Inc., 2015.Identifying fraudulent activities and the perpetrators thereof. U.S. Patent 8,959,637. ERP, B.O., 2014. Enterprise Resource Planning.Sage,2(9), p.4. Fallon, R. and Polovina, S., 2013. REA Analysis of SAP HCM; Some Initial Findings. InCUBIST Workshop(pp. 31-43). Hostak, P., Lys, T., Yang, Y.G. and Carr, E., 2013. An examination of the impact of the SarbanesOxley Act on the attractiveness of US capital markets for foreign firms.Review of Accounting Studies,18(2), pp.522-559. Lee, H., Chen, K.L. and Yang, J., 2015. Teaching enterprise resource planning (ERP) systems in the supply chain management course.Communications of the IIMA,6(3), p.8. Leon, A., 2014.Enterprise resource planning. McGraw-Hill Education. Li, C., Raman, K.K., Sun, L. and Wu, D., 2015. The SOX 404 internal control audit: Key regulatory events.Research in Accounting Regulation,27(2), pp.160-164. Li, X., 2014. The SarbanesOxley act and cross-listed foreign private issuers.Journal of Accounting and Economics,58(1), pp.21-40. Litvak, K., 2014. Defensive Management: Does the Sarbanes-Oxley Act Discourage Corporate Risk-Taking.U. Ill. L. Rev., p.1663. Maier, C., Laumer, S. and Weinert, C., 2015. Enterprise resource planning systems induced stress: a comparative empirical analysis with young and elderly SAP users. InWirtschaftsinformatik(pp. 1391-1406). Monk, E. and Wagner, B., 2012.Concepts in enterprise resource planning. Cengage Learning. Roy, M.N., 2015. Statutory Auditors' Independence in the Context of Corporate Accounting Scandal: A Comparative Study of Enron and Satyam.IUP Journal of Accounting Research Audit Practices,14(2), p.7. Shin, I.H., Lee, M.G. and Park, W., 2013. Implementation of the continuous auditing system in the ERP-based environment.Managerial Auditing Journal,28(7), pp.592-627. Wisner, D.L. and Brown, B.A., 2015. Corporate Toxicity: The WorldCom/MCI Scandal. Zeng, Y. and Skibniewski, M.J., 2013. Risk assessment for enterprise resource planning (ERP) system implementations: a fault tree analysis approach.Enterprise Information Systems,7(3), pp.332-353.