Accounting i a subjective subject Essay Example | Topics and Well Written Essays - 1500 words

Accounting i a subjective subject - Essay Example A theory'Ã'• Ã'•ucceÃ'•Ã'• aÃ'• a theory dependÃ'• on itÃ'• value to uÃ'•erÃ'• in explaining and predicting eventÃ'•.AÃ'• of now there iÃ'• not one theory in accounting that can be called "The Accounting Theory," aÃ'• no one theory can currently explain and/or Ã'•ucceÃ'•Ã'•fully predict all accounting phenomena. However, the paper doeÃ'• take into account the potential value of the poÃ'•itive theory of accounting and itÃ'• limitationÃ'•. Finally, the paper attemptÃ'• to aÃ'•Ã'•eÃ'•Ã'• the need for an accounting theory and to determine whether we need one.If it iÃ'• to be comprehenÃ'•ible and reliable, accounting muÃ'•t be uÃ'•ed in accordance with Ã'•pecific ruleÃ'• and regulationÃ'•. It would be chaoÃ'• of Babylonian proportionÃ'• if each perÃ'•on uÃ'•ed hiÃ'• own grammar and vocabulary - nobody would underÃ'•tand anybody elÃ'•e. LikewiÃ'•e, it iÃ'• eÃ'•Ã'•ential that accounting iÃ'• uÃ'•ed acc ording to generally accepted ruleÃ'•. (ThomaÃ'• , 2003, 10)The hiÃ'•tory of accounting iÃ'• aÃ'• old aÃ'• civilization, key to important phaÃ'•eÃ'• of hiÃ'•tory, among the moÃ'•t important profeÃ'•Ã'•ionÃ'• in economicÃ'• and buÃ'•ineÃ'•Ã'•, and faÃ'•cinating. AccountantÃ'• participated in the development of citieÃ'•, trade, and the conceptÃ'• of wealth and numberÃ'•. AccountantÃ'• invented writing, participated in the development of money and banking, invented double entry bookkeeping that fueled the Italian RenaiÃ'•Ã'•ance, Ã'•aved many InduÃ'•trial Revolution inventorÃ'• and entrepreneurÃ'• from bankruptcy, helped develop the confidence in capital marketÃ'• neceÃ'•Ã'•ary for weÃ'•tern capitaliÃ'•m, and are central to the information revolution... Big buine required capital market that depended on accurate and ueful information. Thi wa upplied by the expanding accounting profeion. Today, a global real-time integrated information ytem i a near reality, uggeting new accounting paradigm. Undertanding hitory i needed to develop the linkage to predict thi future. The firt prerequiite i that accounting hould agree or conform with the baic truth according to which our economic ytem function; the current economic and buine practice and the applicable law a embodied in legilative regulation or common law. Conequently, it i important that uniformity i maintained in accounting practice; in other word, a pecific et of circumtance, wherever it may be encountered mut be dealt with by everyone in exactly the ame way within the accounting proce. Accounting theory create a framework that enure that accounting practice complie with the requirement of conformity and uniformity. Thi theory i embodied in a et of principle, policie, method, procedure and convention. The continuouly increaing cope and complexity of our economic ytem require a correponding proce of adaptation in accounting in order that the relevant information regarding economic activitie may be recorded. It i eential that everyone involved in accounting hould undertand thi proce of adaptation; moreover, a prerequiite for uch undertanding i a grap of not only the theory of accounting, but alo the tructure of that theory. (Thoma , 2003, 10) Accounting theory i baed on a et of baic economic truth that are of a dual nature. Firt, accounting theory i baed on propoition generally accepted in the economic order of a particular ociety. For example, conider the

Human Biological Systems, Gas Exchange & Transport Assignment

Human Biological Systems, Gas Exchange & Transport - Assignment Example Overall, this CNS control determines the depth and frequency of the respiration. (Schwartzstein & Parker, 2006, p.3) 2. Ventilatory Pump a) Muscles of respiration: there are two sets of muscles that are classified either muscles of inspiration or muscles of expiration. Diaphragm and external intercostal muscles are muscles of inspiration whereas internal intercostal muscle is the muscle of expiration. There are some accessory muscles that assist in forceful inspiration or expiration such as sternocleidomastoid, scalenus, pectoralis and abdominal muscles. b) Chest wall skeleton: rib cage provides the major skeleton support for lungs. c) Chest wall connective tissue: d) Airways: nares (nose), larynx, trachea, bronchus and bronchioles. e) Pleura: visceral pleura and parietal pleura. f) Spinal cord and peripheral nerves: C3, C4 and C5 spinal segments provide innervations to diaphragm via phrenic nerve. All the intercostal muscles get segmental innervations through intercostal nerves that run in the intercostal groove along with artery and vein. Most of the structures of Ventilatory pump, such as muscles and skeleton, ensure appropriate movement of the chest wall and adequate change in the intrathoracic pressure during inspiration and expiration. All the components of airway provide an uninterrupted passage of air to and from the alveoli. The passage is also lined with special epithelium that produces mucus and is studded with cilia (Hlastala & Berger, 1996, p.23). Mucus moist or warm the air whereas cilia traps any foreign particles and clear excess mucus. Parietal pleura line the chest wall and visceral pleura cover the outer surface of the lung. In between these two layers is a pleural space that contains a small amount of fluid. This pleural space plays a critical role in changing the intrathoracic pressure. Spinal cord and peripheral nerves provide a communication between controller and muscles of respiration. (Schwartzstein & Parker, 2006, p.15-23) 3. Gas Exch anger a) Alveoli: the terminal bronchioles are studded with hollow grape like structures called alveoli. b) Pulmonary capillaries: these capillaries originate from the branches of pulmonary artery and aggregate to form pulmonary vein. Terminal bronchioles and alveoli are the sites of gas exchange (no gas exchange take place in the rest of the airway and is referred to as dead space). These alveoli provide abundant surface area for adequate diffusion of gases. Understandably, alveoli are surrounded by thousand of blood capillaries to ensure effective transfer of oxygen and carbon dioxide. TAQ 2: 1. Using annotated diagrams explain the processes involved in breathing in and out. Fig 2.1: shows the process of breathing and the structures involved. Breathing In: The process of breathing in is called inspiration. There are two important muscles, diaphragm and external intercostal muscles, that take part in this process. When a person breathes in, diaphragm contracts and chest expands inc reasing volume of the thoracic cavity and creating a negative intrathoracic pressure (fig 2.1). Therefore, air flows from a relatively positive atmospheric pressure towards the negative intrathoracic pressure and fill both lungs. Breathing Out: The process of breathing out is called expiration. Unlike inspiration, expiration at rest is a passive process and do not require muscle support. In fact, the elastic recoil

Orange County Essay Example for Free

Orange County Essay After California passed a proposition limiting revenue generated from local property taxes, pressure was put on local governments to raise enough money to fund services. Orange County, like many others in the US, attempted to raise revenue without increasing taxes. Their treasurer, Robert L. Citron, decided to get involved with a high risk high reward product. He chose to invest in derivatives and gamble with public money. Because interest rates were low at the time, Citrons portfolio was returning at an average rate of 8. 52%. This was 5% higher than what the state of California was earning. Orange County was enjoying the benefits of their treasures investments. In 1994, 35% of the countys revenue was from the portfolios returns. The county continued to increase earnings and therefore no one looked into Citrons practices. He did inform the Board of Supervisors that the value of the county’s portfolio depended on interest rates remaining stable or decreasing. So when interest rates rose, the value of the portfolio diminished, eventually leading to bankruptcy. In December 1994, Orange County announced a loss of $1. 6 billion, the most significant loss recorded by a local government investment pool. This also displayed the negative side of the high risk investments made by Citron who was gambling with a $7. 5 billion portfolio made up of players such as cities, school, water works, and regional transportation. [1] There were many factors that led to the bankruptcy of Orange County. A Board of Supervisors member stated that there was a lack of oversight (not an accountable system) and failure of disclosure to investors. Citron also never met with the investment oversight committee that did exist, and as treasurer he had control over Orange County and their trust. Many have questioned if Citron was ever qualified to hold his position in office. Some even blame the state government. Originally they used to fund local governments, but when they started taking back they were taking $6. 5 million more than they were giving them. Before the county declared bankruptcy, an investor; First Boston, was selling its collateral because they saw that the countys portfolio was declining. This was a hint that problems were around the corner because soon many investors would realize this and pull out. In response, bankruptcy was declared so that the funds would freeze and banks would not be able to liquidate the collateral. Another responsible party was Merrill Lynch, the countys financial advisor. The purpose they serve is to protect the interests of the county. They did warn Citron about the volatility of the investments however they still bought him the same funds and underwrote a bond issue for $600 million. The warning was only sent to Citron and not to the Board of Supervisors. A lawsuit was filed in 1995 against Merrill Lynch by Orange County. [2] Besides the power he held over the county, another reason for the bankruptcy was Citrons use of leveraging. As a leveraged fund, it could borrow money to increase its securities portfolio. Citron was able to leverage $7. 57 billion into $20. 5 billion. In essence, when the investment produces a high return rate, the stockholders will have a very high rate of return. On the other hand, if the investment produces a low return rate, the stockholders will have a very low return. They also used longer term maturities which makes it more sensitive to changing interest rates. So there is a high leverage risk as well as interest rate risk. [3] Duration is interest rate sensitivity and because Citrons portfolio depended on interest rates it is a good measure. Because the portfolio used median term maturities over short term maturities to increase their return, the duration increased. In December 1994 the duration was 2. 74 years. With the leverage ratio at 2. 73, the actual portfolio duration was 7. 4 (2. 74*2. 73). When the interest rates rose in 1994, the estimated loss using duration was $1. 85 million, a little more than the actual amount. interest rates went up about 3. 5 and 5 year bond yield was 5%) VaR could also have been used to find some risks of the portfolio. VaR is a statistical technique used to measure and quantify the level of financial risk within a firm or investment portfolio over a specific time frame. Value at risk is used by risk managers in order to measure and control the level of risk which the firm undertakes. The risk managers job is to ensure that risks are not taken beyond the level at which the firm can absorb the losses of a probable worst outcome. investopedia definition) The portfolio was sensitive to interest rates so a change in the rate can be used in 3 simulation methods and the only impactive factor. Using a historical simulation approach, the VaR equals $1. 24 billion. This is lower then the actual value but it is also using past prices to determine the future. In the delta normal method VaR is calculated as $1. 21 billion. This is a little less accurate then the historical method. The best way in theory to calculate Var would be using the Monte Carlo Simulation. However in this situation it treats the portfolio as one asset and equals about $1 billion. Because none of these prove to be reliable enough, a exponentially weighted moving average can be used to improve the accuracy of VaR. What it does it give more weight to recent data then older data. [4] As a result of the bankruptcy many unfortunate consequences arose. Of course there was the $1. 6 billion in debt that needed to be re-payed to investors. Additionally the lawsuit against Merrill Lynch was draining funds from the community with no promising chance of recovery. The once perfect rating that Orange County held was now downgraded to a default rating by Standard Poor. There were also many political consequences regarding the county and county officials. If the risk of the portfolio was taken into consideration by the appropriate parties, the entire situation could have been avoided. Unfortunately the power to stop Citron was in the hands of Merrill Lynch who did not take the appropriate action. The County also failed to monitor and assess the deal which puts several more people at blame for the bankruptcy.

The Origin Of Gypsies English Language Essay

The Origin Of Gypsies English Language Essay This report will explore the origin of Gypsies, their traditions, culture, and discrimination associated with them. By the end of this report the unique traditions and general culture of the Romani, generally known as Gypsies will be evident. Throughout the centuries, Roma (Gypsies) have been misunderstood by society. Due to their unique and indifferent culture, traditions, and lifestyle. Other cultures have become suspicious and fearful of them. This led to furious speculation, stereotypes and judgment of these misunderstood people. In general, most Europeans presume that Gypsies originate from Romania and although this is not the case, the image of the Romanian people has been maligned for decades. Background Roma (Gypsies) do not originate in Romania or Egypt as is the common belief. The Romas are a nomadic tribe originating in India. In the second half of the 18th century evidence from scholars shows that Gypsies come from northern India. Professor Lub Kalaydjieva of the University of Western Australia and his team did a DNA study of eight to ten million people in Europe known as Gypsies. They have ten years experience studying Romani genetics. They discovered that Romani (Gypsies) originate from India. Another indication that Gypsies come from India are the similarities between Indian language, Sanskrit and the language spoken by the Roma. Language, numerals, kinships terms, names of body parts, music and similarities exist between Indian and Roma. Tradition Traditionally, each Romani family or clan has a trade or profession which is followed and passed on from generation to generation. One of the things Romani are known for are of their skilled trades. Horse dealers and horse breeders are one of them. They could diagnose the illnesses of horses and find ways to heal them. They also are known for their ability to change horse shoes. The Roma also established a good name for themselves by being very skilled blacksmiths. This was one of the oldest and the mainstay of Romani trades. Today not many Romani are committed to blacksmithing but rather making candle holders, mountings, latticework and many other artistic objects. Another well established profession for the Roma is that of a coppersmith. They are well known for their master craftsmanship and currently make pots and tin caldrons. In Romania, Hungary and other Balkan countries they still practice the wood carving profession they brought with them from India. Carving utensils like spoons and troughs for people that are in need of them. A spoon maker in Romania and the Balkans is called Lingurar. Croatia and Hungary they have a different name for a spoon maker, called Bejas. Among other trades such as; leather workers, bear and snake trainers, sharpening knives, making unfired bricks from clay, musician, farmers and other trades they had to master to make a living. It seems surprising to some that some Romani are educated and in highly regarded positions. There are some among us today that have established careers for themselves such as; doctors, lawyers, car mechanics, computer programmers and so on. Culture Engagement One of the Romani traditions is to get married at the age fifteen. To distinguish between non married and married women is to notice that married women have their head covered with a cloth called Batic. The Batic (head-kerchief) represents the symbol of married women. The first step to get married is for the boys parents to send a messenger to the girls parents house with all kinds of gifts. Typically, the girls parents receive wine and money. Once the messenger arrives at the house he confronts the girls father and lets him know who he was sent by. The messenger asks the father if he approves of his daughters marriage. Once he approves the wedding, than he informs Council. The Council is the older man in the community. The girls father asks the council if they approve as well. If they do, than the messenger has to offer to buy all the people in the community drinks. To settle the wedding day the boys parents and relatives go the girls house, except the groom. In the Roma community t here are some strict rules that it must be followed for the marriage to go on. If the father of the bride is not wealthy, he has right to demand money for his daughter. It all depends on the beauty of the bride. If his quantity is not met, than he has the right to call off the wedding. If the father of the bride is wealthy, he doesnt have the right to inquire for any money. Normally upscale people stick with their own kind. They wed their kids with a wealthy family. On no account a poor man will ever ask for bori (daughter in law) from a well-off man. In some cases the mans poor daughter gets married with a wealthy man only if the boy finds her very attractive. The future in-laws negotiate the girls contributions before the completion of the engagement. The following are the normal gifts that the girl gets from the future in-laws: 50 skirts of 5 m long each 50 aprons of 2 m long each skirts of 3 m long each 50 handkerchiefs 50 shirts Three large pillows of 1m stuffed with goose feathers A big necklace with gold coins The smallest necklace has ten golden coins on it. Gradually the necklace gets bigger with gold coins depending of the wealth of the brides father. Usually a necklace will never reach 100 golden coins. Other contributions may be presented such as; various cooking pots, plates, carpets furniture. It is the obligation of the mother of the bride to give her daughter everything that is needed for her new home. The Wedding day For the first day of the wedding, one woman from the brides side and one from grooms side are to help dress the bride with her white dress. Not just any woman can be picked from any sides. They had to have the following criterias; not to be married more the once, she had to be a virgin on her wedding, be wealthy, hard worker, have kids and have unity in her family. The wedding lasts minimum of 3 days to a week eating, drinking and dancing. In this day and age, some Roma enclose their weddings at restaurant having two hundred to three hundred guests. All the wedding guests give gifts to the newly-weds. Once the wedding is finished the bride has to cover her head with a scarf. The only person she is permitted to show her hair to is her husband. These traditions are practiced within many Roma communities, but unfortunately in big towns and cities these traditions are slowly disappearing. Baptism Another Roma tradition is baptism. Once a woman knows she is pregnant she informs her husband and other women in her clan. She becomes isolated and taken care of only by the women. Normally, the pregnancy takes place in someone elses tent, trailer or house so their own home doesnt become sinful. After two weeks or three the baptism takes place. The child is purified by the water at the baptism. Only after the ceremony, people then are allowed to say the childs name and take any pictures of the child. Romani Holocaust Isnt it extraordinary that the majority of us never heard of the Romani Holocaust? Is it because it was not brought to our attention like the Jewish Holocaust? Maybe the education in school has a small part to do with it or the mass media. We all know about the Jewish Holocaust one way or another. The Holocaust started between 1933 to 1945 when Adolf Hitler was in power, and annihilating of more than six million Jews. Jews were the main target but besides them another 5.5 millions of others such as Romani, Sinti, homosexuals, and others that were against Nazi regime, were mass murdered. History shows that Gypsies were hated and persecuted as much as the Jews. In 1935 a new Law came into effect called Nuremberg Law. This Law was created to forbid any Gypsy marriages with white people. In January 1940 at Buchenwald a concentration camp was established. A tragic month, were two hundred and fifty Romani kids are used as experiment the cyanide gas crystal. August 2nd and 3rd of 1944, it w as one of the horrifying days of the Romani history, were several thousand Romani were massacred at the Zigeunerlager in Auschwtiz-Birkenau concentration camp. The number of Romani massacres is unknown due to lack of documentation. Scholars estimated to be between 250,000 to 500,000 thousand, but it could be more. Not many survived as prisoners of war. If they wouldnt die from starvation, they passed away from diseases or brutality. If not killed from the medical experiments they were submitted to, they would die from poisonous gas or execution. Nazis developed a system to speed up the process of the mass elimination. They made six more extermination centers by which they could mass murder people by gas and body disposal threw cremating their bodies. It is sad to say, that 70% to 80% of the Romani population had been annihilated by the Nazi regime by the end of the war in 1945. Population There are more than twelve million Roma located in many countries around the world. Unfortunately, it is hard know the exact numbers of Roma population in the world. Due to the discrimination people fear to disclose their true identity as Romani. Discrimination Romani people have been discriminated throughout history and still nowadays their situation it has not gotten any better than before. They are not given the equal opportunity to advance in our society. Most of us do not know very much about Romani traditions, culture, and history. Therefore, most of the stereotypes come from the stories and the mass media. The discrimination that is still happening all around the world but mostly in Europe is as strong as ever. This has stopped Romani people to get access to jobs, social security systems, services and housing. One incident that occurred in the Czech Republic was highly publicized on CBC News. A young man at 17 year of age, walking home was confronted by prejudiced group of skinheads. Threaten him by saying today he will die. He was thrown on the ground and insolated and beaten so badly that he had to be hospitalized for a week. Now 24 year of age and living in Hamilton, Ontario the victim is happy not to worry that someone will jump him when walking down the street due to his nationality. Discrimination continues to occur in Europe like Bulgaria, Czech Republic and Slovakia and others countries through segregation. There are established separate schools only for Romani children. In other words, they are branded as Gypsy schools. Where there is low standard of teaching and poor material conditions. Governments around Europe need to change policy to end educational segregation of the Romani people. Romani children need to receive equal opportunities in education as the non Romani students so they can achieve the same or better goals in life. Without the right education, they are not able to succeed in our society. With a good education they will be able to succeed through better careers and opportunities, thereby being able to support themselves and their families. Conclusion I believe no race or human being should be discriminated against. We all deserve the right of freedom and equal rights. We should all take some time to read and explore and understand about one another culture and traditions. Lets not be judgmental and jump to conclusions of what we hear in our mass media these days. We are all humans, and we all make mistakes one way or another. Some more than others and some less. If some people from the same nationality like Romani make mistakes and break the law by stealing, mugging, or other acts of violence. We should not stereotype and conclude that all the Romani people are the same. They deserve a chance to show that they are better than what they are exploited by others.

Agents of Socialization Essay -- essays research papers

Agents of socialization in short are the people, groups, and social institutions, as well as the interactions within these groups that influence a person’s social and self-development. Agents of socialization are believed to provide the critical information needed for children to function successfully as a member of society. Some examples of such agents are family, neighborhood, schools, peers, religion, sports, the workplace, and especially the mass media. Each agent of socialization is linked to another. For example, in the media, symbolic images affect both the individual and the society, making the mass media the most controversial socialization agent. One of the most obvious places agents of socialization lay is in the malls of America. Malls are filled with advertisements and consumed by the mass media touching on all levels of society.   Ã‚  Ã‚  Ã‚  Ã‚  No one is immune from the affect of the agents of socialization that exist in malls. Anyone and everyone who is part of a society is a product of socialization. Within every advertisement, clothing store, toy store, arcade, music store, etc, there is a gender preferred subliminal message being sent. The way toys are divided into male sections and female sections and the way advertisements portray all men and women in a certain way contribute to societies â€Å"norm† of gender roles. The mass media is one of the most influential agents of socialization and malls are surrounded by it. The messages given through the media act as the teachers of gender roles, values, ideologies, and beliefs, and individuals who pick up on these messages eventually take on, whats thought to be, the normative roles of society. Both boys and girls rely on society’s expectations in regard to both masculinity and femininity in order to interpret interaction and to develop exp ectations for themselves and those around them. It is because of these agents of socialization, that gender roles are created. Advertisements portray both men and women in characteristically stereotypical fashions that support the various institutions and socialization agents. The women depicted in these advertisements fit the stereotypical roles related to sexuality by focusing on beauty, body image, and physical attractiveness. They are skinny and tan, with teeth as white as paper and hair looking healthy and fresh. Girls in society look up to th... ...re much more scarce. For the more adult cards, those for women all had jokes pertaining to looks, weight and/or sex life, while the men’s cards had jokes pertaining to hair loss, blindness, beer belly’s etc. One card I noticed entailed for women had a picture of a gorgeous, tan, and muscular male with the â€Å"washboard stomach†, and on the inside was a joke saying something along the lines of how one would love this as her present. This send the message to guys that to be a desirable man, they need to be the typical â€Å"tall, dark, and handsome† prince of their dreams, and vise versa for the men’s cards. One card for a male had a picture of a â€Å"Bay Watch Babe† assuming that any typical guy would want a woman like that. This tells women that in order to be desirable to men they need to be skinny, gorgeous, and have a high sexual appeal. Wrapping paper is available to â€Å"fit† both sexes. In one bin there’s a collect ion of wrapping paper with trucks, tractors, bulldozers etc, and in the other there is a collection of wrapping paper with Barbie and friends, dolls, butterflies etc for girls. Anyone would get the message that one bin is entailed for males, and the other is entailed for females.

Graduation Speech: We are Prepared for the Challenges that Await Us :: Graduation Speech, Commencement Address

Today completes the chapter of our lives that we have been comfortable with for the past 13 years. High school may be over, but we still have a long exciting way to go in life. From our four-year experience we will take with us the memories, good and bad, and relationships we have made with each other and the County High School staff. From these experiences we have learned and grown and will continue to do so. Growing up and moving on will be a huge part of our lives in the next few months. The decisions we will make come in-part from the choices we have already made. The past four years have been fun and easy for some and a struggle for others. When I reflect on my high school experience, I think of watching football games, playing softball, homecoming weeks, school trips, parties and time with my friends. Others have spent their time in drama, band, community service, part-time jobs and all sorts of other activities. We have all watched Mr. LHS grow along with us until it became a big part of the high school year. I enjoyed laughing with and at the guys as they showed off their talents. This year’s homecoming football game was one of the most exciting ones we have had, with four quarters and three overtimes when we beat Jackson 48 to 42 for a homecoming victory. No matter what types of experiences we have had, I think they are important to remember and grow from. Through these fun and challenging times each one of us has built strong relationships. Whether it was with friends or a teacher, we have developed connections and memories that will be with us forever, even if we lose contact with those individuals. Some students have discovered they have a passion for writing through a creative writing class or want to have a career in business from taking Mr. Ide’s inspirational marketing classes. Others have participated in CLIP or summer school to catch up and make it possible for them to be here today. I went to Heights Elementary and have spent the last 12 years with the same group of people. Attending school with the people I’ve known since elementary and middle school, and making homecoming posters with them for four years in a row, has given me a chance to get to know the people around me better than I ever thought I would.

Frankenstein Book Report

I. Author and Author Background 1. ) Mary Wollstonecraft Shelley was born on August 30, 1797, and died February 1, 1851, at the age of fifty-four. She was born into a family of literary celebrities. Her mother, Mary Wollstonecraft, and her father, William Godwin, were both distinguished authors. Unfortunately, due to the circumstances of Mary Shelley’s birth, her mother died eleven days after giving birth to her due to puerperal fever. Her mother’s death left Godwin to care for Mary and her three-year-old half-sister, Fanny.Mary Shelley was eighteen, not yet nineteen, when she wrote Frankenstein. She started writing Frankenstein in 1816, which was the same year she married her husband, Percy Shelley. Mary Shelley had four children throughout her life. Unfortunately, three of them died early in their lives. Her fourth child named Percy Florence lived even longer than Mary herself. Of all the heartbreak and miseries that Mary Shelley had gone through, there had to have be en some of her own personal history evident in the novel.Since there were so many deaths in her life: her sister’s suicide, her mother’s death, and her three children’s death, the monster, in my opinion, could have represented the sicknesses and the deaths that she had encountered. She may have felt like the very character she created, Victor Frankenstein, which may be the reason she portrayed the character so well. Although she encountered many deaths, like Victor Frankenstein, I believe that she felt similar to the way the monster had. After all, Mary Shelley was neglected by her father and her step-mother after the death of her birth mother.She often felt alone and unhappy just as the monster had. II. Gothic Novel 1. ) The elements of a gothic novel can be extensive, but they all are mainly the same in some shape or form. A gothic novel should have some type of mystery or suspenseful mood. Some type of supernatural occurrences should be somewhere in the story . Emotions should be on edge for some characters because the characters are often overcome by high emotions, such as sadness or terror. In many gothic novels, there are usually females in distress or some kind of overpowering male that is a threat to them. In gothic novels, something called a metonymy is used.For example, if there was a scene in a novel where the character is filled with great sorrow, there would be a dark and gloomy rainstorm. The vocabulary of a gothic novel can also play a huge role. There are some words in a gothic novel that are used very often. Anguish and hopeless are very popular words used to represent sadness, so popular, in fact, that they were used repeatedly in Mary Shelley’s Frankenstein. It is said that the first gothic novel originated in 1764 when the novel The Castle of Otranto by Horace Walpole was written. The word â€Å"goth† originally came from a Germanic tribe.The Romans regarded goths as crude and unsophisticated. Considering t he meaning of the word Goth is a person of no refinement, the Romans were spot on. Since there is some sort of supernatural beings or occurrences in gothic novels, Frankenstein definitely falls into the gothic literature category. Frankenstein fits because Victor Frankenstein made his monster out of dead people’s body parts and brought it to life. In Gothic novels there are usually horrific elements of terror. In the novel, Frankenstein, the monster instills fear in people because of his threats to Victor and the murders he committed.In fact, two of the people the monster killed consisted of a naive child and an innocent woman. III. Romantic Novel 1. ) Romantic novels usually consist of different elements and characteristics. There is usually some kind of powerful love between characters. It is usually an overwhelming emotion for the character. Love occurred in Frankenstein between Victor and Elizabeth because they wanted to get married and be together. Generally the lovers h ave to part because of some obstacle or event that takes place. Victor and Elizabeth were indeed parted after Victor left to go to Ingolstadt to do research about different philosophical studies.Considering most romantic novels take place in a foreign setting. Frankenstein fits the characteristic, the countries that Frankenstein visits are curious and distant. The monster in Frankenstein sets up an element typically seen in Romantic novels when he threatens Victor by telling him he will be with him on his wedding night. Elizabeth ended up as a target and was killed because of the monster’s revenge towards Victor. This put emotions on edge, which is a very popular characteristic in Romantic novels. The monster is also very bizarre and unusual especially in its appearance and insight.Frankenstein’s monster is not something that would be encountered very often and it is not very believable. IV. Framework Story 1. ) In the beginning of the novel, Captain Walton is writing letters to his sister in order to inform her about the things he had encountered on his voyage. He â€Å"frames† the story because he lays down the makings of how Victor Frankenstein will be telling his story. Captain Walton informs the reader that he starts to become fond of Victor and he could tell he had gone through some hard times that had nearly drained him. 2. Starting at Chapter 1, the story is told by Victor Frankenstein. He is enlightening Captain Walton by telling him his sad and painful story of his past. 3. ) At Chapter 11, the third story was told by none other than the monster himself. His story was framed by Victor’s story because it had taken place during the same period that Victor thought he had gotten rid of the monster. 4. ) Towards the end of the novel, after Victor is finished with telling his story to the captain, he dies. This continues the framework of the main story because it takes place after the story is told.The novel finishes with the st ory being told from Captain Walton’s point of view. He finishes his story just as he started it; he continues to write to his sister telling her about his thoughts and feelings of Victor Frankenstein and his monster. V. Doppelganger 1. ) There are many possibilities why Frankenstein would want the death of his beloved family and friends. Victor is as much of a monster as the thing he created. A. Victor had the knowledge of William’s death and he knew who the murderer was. It was almost as if he wanted the monster to continue killing his family.He never tried hard in order to get rid of the monster he had created. William was almost, in a way, Victor’s way to torture himself for making the monster. William may have caused the death of Victor’s mother; this may have been a reason for Frankenstein wanting the death of William. B. Justine died because she had been set up by Victor’s secret. Justine could have lived, but in order for her vindication, Vi ctor had to tell the truth and stop the menace. Justine had always been in the family and she had so often been accepted and loved by Victor’s family. Which may be why Victor thought it was better she die.C. Clerval died because Victor could not admit to himself that he was the reason that William and Justine both were killed. They could have been spared if Victor wasn’t so secretive and manipulative towards his family and friends. Clerval was one of the only ones who had any idea about what kind of experiments and studies Frankenstein had been orchestrating. Victor may not have wanted Clerval to tell his family and friends of what he was doing. D. Elizabeth died because Victor didn’t want to make a female for the monster. The monster wanted acceptance more than anything but Victor wouldn’t help him.Elizabeth died because of Victor’s trickery and non-acceptance towards his own creation. He didn’t even protect Elizabeth after the monster told him he would be with him on his wedding night. Elizabeth’s death may have been a way for Victor to keep her to himself. If she was dead, then no one else could have her, especially not the monster. E. Victor’s father died because Victor couldn’t come to the self-realization that he was an egotistical and selfish human being who was blaming all of the murders on the monster, when, in reality, Frankenstein was the true reason that so many people were hurt.Victor may have wanted the death of his father because he believed that his father could have done more to save his mother. VI. Allusions 1. ) The Greek myth of â€Å"Prometheus† has a connection and similarities to Mary Shelley’s Frankenstein. Prometheus was one of the Titan gods. He wanted to create a being which was able to â€Å"absorb spirit†, and Prometheus took clay and water and shaped human beings according to the image of the gods. After another god named Athena breathed life into his work, they came alive. Unfortunately, Zeus and some fellow gods found out about the beings and wanted the humans to worship the gods.The gods promised to take care of the human beings if they adored the gods and did what they were told in order to be protected. Prometheus went to Zeus as a watcher of the human-beings to make sure that the conditions would not be too hard. But he tricked Zeus. Due to Prometheus’s trickery, Zeus punished the human beings with despair and sickness and refused them the essential fire. This did not sit well with Prometheus, so he stole a piece of the sun and brought the fire to the humans and as a result, Zeus got very angry and had Prometheus tortured.After the reading of this myth, there was no doubt that Prometheus had a connection to Frankenstein. Both Prometheus and Frankenstein went too far without thinking about the consequences of their actions. In both stories, life was given to self-made bodies. Like Prometheus, Frankenstein wants to create his own species that would be of a wonderful and happy existence. Due to their limitations, Frankenstein and Prometheus both went into isolations of their own kind. Frankenstein chose his, while Prometheus was forced to live out his life by himself, all while both were tortured.The differences between them were that Prometheus cared for his creations, while Frankenstein despised his creation and wanted nothing to do with it. VII. Theme (Universal Truths) and Quotations 1. )Revenge is a very common theme in novels. This is mostly because humans allow their anger to get the best of them at the worst possible times. When a person is overcome with rage and has revenge on their mind, they don’t think rationally. The author conveyed this in her story well because some of the characters experienced great amounts of rage and revenge.Many ambitious people are always in the pursuit of knowledge, but they don’t always find what they are looking for. Sometimes ignorance tr uly is better than what you discover in the long run and you don’t know that until it’s too late. Having a conflict between a child and a parent isn’t always just in teenage years. No matter what a kid and a parent do, they will never see eye to eye all the time and that is just how it is. The truth of the matter is, revenge is a desire that can overcome somebody in retaliation to something or someone who has done harm.There will always be something new to learn, which means more people in pursuit of the unknown. 2. )†You can blast my other passions; but revenge remains — revenge, henceforth dearer than light of food! I may die, but first you, my tyrant and tormentor, shall curse the sun that gazes on your misery. † 1. The monster is talking towards Frankenstein during which time the quote was said. 2. At this point in the book, Frankenstein refused the monster its request to make another creature like him and got rid of the unfinished creatio n. The monster is very upset and tells Frankenstein that he will have his revenge. 3.This quote is on page 123 of the novel. 4. This quote relates to the theme revenge because the monster feels so angry at Frankenstein, that he feels revenge is the only way to solve his problems. Once something angers a being, a passion for revenge is often the retaliation that occurs. 3. ) â€Å"Learn from me, if not by my precepts, at least by my example, how dangerous is the acquirement of knowledge and how much happier that man is who believes his native town to be the world, than he who aspires to become greater than his nature will allow. † 1. Frankenstein is speaking to Captain Walton as he begins his story. 2.Captain Walton is sitting with Frankenstein during which time he is starting to tell the Captain about all of the horrific things that have happened to him and what he should learn and take with him from his story. 3. This quote resides on page 31 of Frankenstein. 4. What Franken stein says in this quote definitely relates to the theme â€Å"pursuit of knowledge† because Victor Frankenstein wanted to learn so much, that he couldn’t see what was happening around him. His pursuit of knowledge took over him, as it does most people who are eager to learn. 4. ) â€Å"Oh! My creator, make me happy; let me feel gratitude towards you for one benefit!Let me see that I excite the sympathy of some existing thing; do not deny me my request! † 1. The monster is speaking to Frankenstein earnestly. 2. The monster is asking Frankenstein for one favor so he may be accepted. He wants him to make another creature like him, only female. 3. This quote is on page 105. 4. This quote relates to the theme conflict with parent and child because it shows how the monster and Frankenstein haven’t gotten along, which is why the monster is pleading so sincerely. This is similar with parents and children today: they don’t always get along or follow each o ther, no matter how desperate they seem.