Cookridge Ltd Essay Example for Free

Cookridge Ltd Essay Inkwell is a Public limited company and was established in 2003, seven years ago by two of its three controlling shareholders, Paul Farnon and Victoria Dawson. Two years ago Anil Gupta bought into the company and joined the board as Finance Director. The company has its head office and warehouse on the industrial estate in Birmingham, where the management team and account department resides, including a large central warehouse. 4.2 The business was set up to offer a part exchange facility online accessible 24 hours a day or physically bring them into one of the 60 shops, and supplies a complete range of re-manufactured inkjet and toner cartridges through nationwide high street shops. Its main competitors are suppliers in the cartridge supplier sector in UK. Its main internal stakeholders are its Board of Directors, being the investors and manager of the organization. Employees, they are the workers of the organization in various departments to run its operations in return for a salary. Its external stakeholders are its: Supplier’s, these are the people that provide the supplies of re-manufactured inkjet and laser toner cartridge after it has been refilled. Customers that pay on cash, order online, or buy at one of the nationwide network of shops. These customers account for 80% of Inkwell Limited revenue. Government of UK, they are interested in the performance of the business in order to be able to collect the taxes on the profit levels. 4.4 The shareholders are still heavily involved in the day to day operations with Paul Fernon as Managing Director with 40% shares with the largest share, Victoria Dawson as Sales Director with 30% shares and Anil Gupta as Finance Director with 30% shares. A qualified Accountant Alex Fox has been employed as the first member of the accountant team that reports to Michael O’Payne but have direct access to the Finance Director as well. 4.5 Inkwell Limited is organized into departments and has an equivalent of 180 employees including  the accounting de partment – see Appendix on page for a structured chart. Analysis and evaluating the system Structure and Function 5.1 The Company Accountant is Michael O’Payne who’s responsible for the running of the accounting department. The first member of the accounts team is Alex Fox with other 5 full time staff. 5.2 The computerized system in the head office is an integrated system which is linked between the different accounting functions. While in other 60 shops they are on a stand-alone basis and data and information are stored separately. 5.3 The different section of the department, its staff and responsibilities: General Ledger and Inventory- Michelle Labelle account clerk. Responsible for entering relevant data into the general ledger, keep financial control over companies inventories. Purchase ledger- Liana Khan accounts clerk. Responsible for liaising with suppliers and other associated transactions. Sales ledger- Greg Morris accounts clerk. Responsible for dealing with customers and other associated transactions. Costing- Alan Cook costing technician. Responsible for dealing with in put costs and other associated transactions. Payroll- Sharon Ward, BA (Hons) is a personnel database and wage clerk. Responsible for preparing monthly salaries and wages for all the employees and all associated transactions and second is to maintain the personnel database. 5.4 The accounting functions in details are: Processing and recording of the financial transactions of the credit customers and credit suppliers of the different sections in the accounts department. Preparation of management information’s on credit sales, credit purchases, costing and payroll associated returns and documents. 5.5 Michelle Labelle in the general ledger and inventory function: Enters all data requiring input directly into company’s cash book and its petty cash imprest system and keep financial control over the company’s inventories. If inventories get above three days’ holding in any shop Michelle has to telephone and get justifications for the variance. 5.6 Liana Khan in the purchase ledger function: Makes sure that all supplier’s invoices and credit notes are entered into the Accounts Payable Ledger, and for Subsequently arranging the payments to suppliers. 5.7 Greg Morris in the sales ledger function Uses a credit reference agency to ensure that potential new credit customers have no history of poor payments. Checks any new customer who applies is always given a line of credit after this trial period. 5.8 Alan Cook in the costing function: Uses a target costing approach, working out what the cost of each component such as ink or plastic, and Supplies management with the monthly basis, and Advises management of variances from target. 5.9 Sharon Ward in the payroll and personnel database function: Operates the company’s two payrolls prepares the pay slips from the rotas prepared by the managers for the staffs. The salaries staffs are paid monthly on the last working day of the month using the Bankers Automated Clearing System (BACS). 6 Review of the accounting system 6.1 Record Keeping System A business needs an effective and manageable recordkeeping system. This is why in the business environment with regulated accounting structures, it is vital that organizations have the necessary records of evidence to support business operations. All transaction is electronically and manually processed to be made available. The necessity to provide access to recorded information is crucial. These are information’s relating to the different accounting function, such as; Purchase Sales Payroll Cash and Banking Record keeping systems are used; To better support the performance of the organization activities and enable better decision making all throughout the structure of the organization. To make sure that information is available for future or current processes, and helps also in the improving and upgrading of the manual or computerized processes. To address any future issues that may arise internally or  externally, such as fraud, lawsuits and other an-ethical accusations. To support the employees in the different functions of the business to be more efficient, productive in the accuracy of delivering the work. Records which are processed and made available are then used to produce other financial reports. Michelle Labelle in the general ledger and inventory function record and process the different inventory, supplier’s data to make available information on: Suppliers Cost prices Selling prices Profit margins Re-order level and quantities The data is used to know the overall cost of inventory, purchase and how much owed to better plan for future costs. Greg Morris in the sales ledger function processes the cash, cheques and other financial data to ensure that information is available on demand for: Customers Selling prices Bad debt Amount customers owed This information is used for different purposes such as; it is used by the debt collection agency for the collections of debt. The use of computerized recording system is more efficient than paper base. This is due to because the use of paper base recording system is more likely to produce errors then having a computerized format that data is just inputted in. Using a computerized system is less costly and time consuming. 6.2 Internal System of Control For an organization to have efficient and effective operation of its activities, internal system of control procedures is used by the management in place to ensure that the organization achieve its goals. This is where policies and procedures come in place to establish an internal control system to maximize the detection of frauds and errors, and to minimize their occurrence also. Existing internal system of control in Inkwell limited are: Supervision of the accounts office by a Company Accountant and Senior accounts member. A staff rota is prepared by the managers to ensure adequate staff coverage for all the opening hours of their shops. An information technology policy exists which sets out rules relevant to securing the computer systems. The computer system throughout the company is password protected. Company cheques are required for authorization by the three directors company accountant and other financial documents for approval. Reconciliation of the purchased stock against recorded inventory level. Purchases duties are segregated to minimize the risk of fraud. A credit rating agency is used to ensure that potentially new credit customers have no history of poor payments. Policy for dealing with non-payment of debt exists, and its state out the actions and procedure. Cheques and cash from customers are kept in office safe until it is banked. Internal control that is missing or can improve is: Company policies and procedures. Disciplinary measure to breach of policy or miss conduct. Management supervision. Segregation of duties Staff Recruitment procedures Staff training and Continual Professional Development. Restriction on accessing of computer systems. Enforcement on Computerize backup of financial documents. Retention and disposal of records throughout the business. Accounting standard and procedures. Risk assessment. Liquidity management. Verification and checks of accounting data. List of authorized access. Checks relating to wages paid out Credit control system. 6.3 Fraud Fraud is the use of deception with the intention of obtaining an advantage, avoiding an obligation or causing loss to someone else or to an  organization; this is the general definition of fraud. It is an unfortunate fact of life and comes in many forms and is recognized as a criminal activity in many countries including UK. Possibility and opportunity of fraud within Inkwell limited is possible due to the internal control is not efficient, efficacious, being deficient and the opportunity of fraud is there for the taking. Fraud covers a wide range of area criminal activity. Common types of fraud are: Theft Dishonestly taking someone else’s property. False accounting – Dishonestly destroying, defacing, concealing or falsifying an accounting record for personal gain or to cause loss to someone else. Bribery and corruption – taking or giving a bribe that might influence the actions of others. Deception – Obtaining property, money, services or evading liability by deception Methods that can be used to detect fraud Fraud can be detected by the experience manager by simple observation and through experience and also through a robust internal control system. Some sigh can include: Employees acting suspiciously – looking shifty and hiding paperwork Employees with higher levels of spending than you would expect from their income Employees working long hours and taking less than the normal holiday entitlement. Employees who have a grudge against the organization. Employees who are known to be short of money. The usage of the internet to for online sale is also at risk of fraud, since customers give Debit and Credit Cards details to pay their debts. Card fraud transaction can be detected by using Business rules. Opportunity and Potential areas of risk of fraud taking place are:  £3000 worth of a particular make of cartridge was unaccounted for during reconciliation of inventory with purchase order. Goods not appearing on the warehouse inventory record. Cash and cheques are entered manually which can be easily be subject to false accounting Complaint’s on wages being underpaid Only one staff operates and have access to payroll system Lack of written instructions Computer are not logged out and locked when not in use. No system in place for warehouse or administrative employees to record and know the time they arrive and when they leave the office The usage of debit or credit card detail by customers over the internet to pay. 6.4 Working Methods and Practices The working methods used in Inkwell Limited are: Computers are attributed to each staff whether part-time or fulltime to work on. The computer systems are run on an integrated network, with all PCs linked to two printers in the department. Every shop has PCs and printers of its own. Microsoft office excel spreadsheets is used in the accounting system for recording of the different data. All computers use Windows Vista operating system and loaded with Microsoft office 2007 consisting of 80-user operating license, and one new computer loaded with Sage Payroll software to unable payroll and personnel system to be run in-house. Internet access is available on every computer with Mozilla Firefox as web browser. Password is used on the computers. Large trade customers are put on a cash-with-order basis for the first three months of business. A credit reference agency is used potentially new customers have no history of bad credit. All cash and cheques are removed from the till, leaving a float of  £50 cash in each for the start of the next day. Staff salaries are paid monthly using the Bankers Automated Clearing System (BACS). Prepared by the wage clerk, signed by the Company Accountant and banked on 24th of each month. The methods and practices can be improved in the following: All 60 computers at the shops operate on a stand-alone system. Excel Spreadsheet being used for recording accounting data. Debt collection agency being used to collect bad debt is expensive. Password used for the computers. The removal of all cash and cheques, from the individual tills are not  practiced. Backing up of computerized data. 6.5 Training Training is essential for every personnel of an organization, as it improve the ability of the staff to perform its work and therefor reducing the amount of errors and hired part time staff used to perform tasks that can’t be done inside the organization. This is why every staff must get the opportunity to continue their professional development and be skilled to perform the task at hand. Inkwell Limited does not have the proper policy and systems in place to encourage employees to be enrolled in a part time or full time course, unless they take it on themselves to address the issue to the management. Benefits of training: Staffs are updated to the accounting standard and regulations. They will be motivated to work and be more efficient due to possibility of a promotion or career opportunity being increased, therefor errors is reduced. Staff will be more skilled to meet the needs of the organization. Professionally regulated staff will be governed by a recognized code of ethics from a professional accountancy body. Will better know how to, manage the time to do the tasks, therefor becoming more flexible and productive. Development of an ethical approach to the work and to employers and clients, acquired by experience and training. WEAKNESSES IDENTIFIED Record keeping system No completion of trial balance, statutory accounts as planned. Window dressing of the accounts. Transaction accounting are not done on a day to day basis Accounting record data entry is not being viewed as apriority by Michael O’Payne and Anil Gupta. Having unusual entries found in the general ledger. Errors may occur in inputting data into the computer. Internal System of Control No proper recruitment procedures in place to hire staff that has dismiss. The existing policies are not fully followed. This includes the Computers information technology policy, with no proper password, and logging off the computer after use. A lack of internal control for detection and fraud prevention Lack of segregation of duties. No proper scheduling back up of all IT systems being followed. No proper security for the shops. No policy for Data protection. No list of authorized personnel to access certain documents. No follow up control in place to the internal controls being followed. No supervision is done to monitor the signing in and signing out in the business. For the 60 shops, computers run on a stand-alone system. No safeguard for the proper security procedures in place/security issues relating to debit and credit cards details over the internet (Identity theft). Fraud Possibility of fraud is high; this may be caused due to: Nothing is done to ensure working practices undergoes a proper way. Inadequate guidance on how to detect and deal with fraud. Low effectiveness of security systems especially the password which does not improved each time is changed and can be guessed easily. A lack of supervision, monitoring and checks of accounting activities and records kept. Debit and Credit cards usage over the internet for customers to pay their debt can be subject to identity theft. Noncompliance to internal control. Unaccounted Cartridge’s worth  £3500, with no record in inventory. Details of transactions being deleted in the database, relating to one-off significant payments. Working Methods and Practices Breach of software and user license for software in use, can bring legal action against the company. No coverage or placement of professional personnel to carry out the work of absent staff. Lack of enforcement of legal requirement trough out the business and working practice is very low due to low standards Liquidity management is very poor. Lack of motivational skills from the directors of the business. No adequate physical controls to ensure the security and safe keeping of the businesses assets so that they do not go missing or are stolen. Working conditions and schedule are not respected by the Directors, having problems prioritizing work Lack of staffs, causing over working of staffs and no coverage or placement of professional personnel to carry out the work of absent staff. Therefor agencies are hired to do the work, which is costly. Job rotation is not practiced in the organization A required computer program needs to be attributed to these functions: Invoicing which is carried out. Data on Excel spreadsheet is manually input. Training More training is needed for operating: Quickcost system Payroll and personal system: Several teething problems experienced with the integrated payroll and personnel database. Need for education is needed for: Professional approach to work. Reliability in terms of competence. How to properly handle a secure credit and debit card transaction. Recommendation Recommendations are done following the various weaknesses identified and mentioned above. Record keeping system The management must ensure that the planned working schedule is followed strictly. If problems meeting the targets occur, it should be communicated to the responsible supervisors so proper action can be taken. Working schedule should be adjusted in so that the review of the payments and all other relating transaction are done earlier so that they don’t have to window dress. Different task must be prioritized by the management, so that conflict does not occur, were task are neglected. Accounting record data entry must be prioritized by the two organization’s directors Michael O’Payne and Anil Gupta. The directors must review the benefits that will be gained. Unsure that the proper records relating to the daily business transaction are entered into the general ledger. Verify the data inputted in the computer to ensure that is correct. Internal System of Control Standard policy and guidelines of hiring staffs should be introduced, pointing out the necessary detailed document that is needed making the  process more transparent and reliable. Staffs should be sensitized of the policies in place and know the importance of respecting them. Setting up a fraud policy which sets out the way to detect and deal with fraud, throughout the different working procedure and practice. Duties should be segregated, by setting up a system, which when combined, could lead to fraud. The existing policy should be re-enforce, so that the record kept on the computers would be backed up on the server regularly to prevent loss of data instead of doing it once a day. Alarm systems should be installed for all the shops of the organization, to better protect the business assets from being stolen. Proper policy and procedures should be introduced. The Data Protection Act should be communicated to all staffs, to better protect the company’s and the customer Data. A list of authorized personnel should be produced and communicated to the staffs. Staff personnel should be put in charge of verifying that all policies in place are being followed. A logging system should be set up to have a record of who comes in the office and at what time. Such system should be monitored to ensure all staff complies. An integrated network should be set up on a server to connect the computers together with proper licensed software. Safeguards should be implemented on the procedure for transaction involving debit and credit card details provided by the customers. A standard and effective Sage Accounting package should be bought to unable: A standard layout of the invoices issued to customers. Enable data to be imported and exported from and to Excel spreadsheets. Enable better detection of errors in the different account ledgers. Fraud To reduce the possibility of fraud and make the internal control system fraud resistant, the various techniques should use: Accounting activities should be supervised on a regular basis. The records and calculation of financial document should be sampled and checked regularly for errors. Make sure that the fraud policy which will be introduced set out the way to detect and deal with fraud, throughout the different working procedure and practice and to make any adjustment necessary. Managers of the various departments should be given areas of responsibilities and answerability to ensure that fraud is kept to a minimum. Value of a business rule management system (BRMS) approach to fraud detection can be implemented. Business rules can be used  to validate various conditions for detecting anomalies that can indicate fraud. Enables institutions to react quickly in their effort to keep pace with fraudsters. Disciplinary measures or penalties should be set up for breaking an internal control or if a staff is practicing fraudulent act. Physical security should be re-enforced, locking up valuable items away, such as cash and cheques. Set up a limit to which a financial transaction should be requiring authorization, by one or more authorized signature. This may range from petty cash or cheques over a certain amount. Doing a regular reconciliation of the accounts to the financial documents to make sure they balance and errors corrected. Management should carry out Risk Assessments as part of the of an effective internal control system. Working Methods and Practices Make sure that all computers use license software in all the shops and departments, monitor that the license are not broken causing legal action to the organization. Adequate number of specialized staffs should be introduced for the coverage of staff that is absent. The business must comply with all relevant External regulations. Such as international accounting standards even government regulation from HMRC. This will aid in raising the standard of working practices. Better management of buying inventory from suppliers. Credit to customers should be reduced. The managers should undergo a management course, to learn how to better manage their business, motivate their employees through training, giving out bonuses, paying for overtime and other incentives. All assets should be recorded and proper management of the assets should be put in place, to know the life cycle. Directors should produce an effective working schedule, reducing the stress on employees. Adequate number of specializ ed staffs should be introduced for the coverage of staff that is absent. Produce an effective rota to unable the staff to rotate to different accounting functions in the organization. A standard and effective Sage Accounting package should be bought to unable: A standard layout of the invoices issued to customers. Enable data to be imported and exported from and to Excel spreadsheets. Enable better detection of errors in the different account ledgers. Training More training should be provided for: Quick cost system Payroll and personal system To ensure that staff has the necessary skills and knowledge to be more effective and reliable in their work, in terms of competence: Staffs Training should be invested in by the management, to better handle the daily tasks. Including Debit Credit cards transactions This should include internal or external training courses for using any newly introduced accounting package. Telephone support lines made available by the software provider. Workshops on the improvement of staffs’ communications skills. Cost benefit analysis Improvement Recommended Cost of Time Benefits Time spent by manager in Training 25 hours Ãâ€" 3 Ãâ€"  £25 per hour Time spent by 5 account staff 25 hours Ãâ€" 5 Ãâ€"  £15 per hour TOTAL TRAINING COST  £ 1875 1875 3750 The work output will be more accurate due to the raise of standard. The organization will appear more professional, more efficient, meanings fewer errors and problems. Cost of hiring new Accounting staffs  £ 192000 The different responsibilities can be segregated and work will be done faster. Setting up of computers on a network Cost of hardware Installation cost  £ 5000 1000 6000 Access to data will be easier which will speed up the work and save time. New accounting Package Cost of the software Installation cost cost of training the staff 10000 3000 3500 16500 Many routine operations will be speeded up, save time and reduces wages bill. 9.2 To carry out a Risk assessment the management will require 2 hours per month. This will discourage and reduce the risk of fraud in the accounting system by identifying the areas of the risk of fraud and then setting up a system in place to detect any possibility of fraud and then deal with it, making the system more reliable. Appendices SWOT Analysis Strengths Record keeping system Using an archiving computer package to store full accounting records. Easy access to past exact copy of company accounting transactions. Sage Payroll software was loaded in the accounts department to enable the new payroll and personnel system to be in house. Excel spreadsheets are used for maintaining the inventory information. Integrated General, Accounts payable and Accounts Receivable set of ledger principal financial accounting system. Internal system of control An information technology policy exist which sets out rules relevant to securing the computer systems. The computer system throughout the company is password protected. A credit rating agency is used to ensure that potentially new credit customers have no history of poor payment. Value of a business rule management system (BRMS) approach to fraud detection benefits: The performance of the rules is high enough to provide real-time detection of anomalies based on several criteria, including multiple sources, transaction values, card-use frequency, merchant and location of the charges. If implemented new detection policies can be activated in hours, instead of months, helping to reduce lost revenue and increase customer satisfaction and provides safety in online transaction.

Folly of Science Exposed in Shelley’s Frankenstein and E.T.A. Hoffman’s

Folly of Science Exposed in Shelley’s Frankenstein and E.T.A. Hoffman’s Sandman In Mary Shelley’s Frankenstein and E.T.A. Hoffman’s Sandman, elements of science are portrayed in a negative light, warning the reader of the dangers of the unknown. Many aspects of science and technology are portrayed from alchemy and robotics in the Sandman to biology and chemistry in Frankenstein. The stories feature similar main characters that break the boundaries of conventional society in order to investigate their desires. Each story features a "living doll", or a creation of man that, while first made for good, results in evil. When we read The Sandman, we are left in doubt as to whether what is happening to Nathaniel is real or merely in his mind. For instance, when Hoffmann introduces Olympia, he does not mention whether she is a human being or a doll; and he does so in such a way the reader may not immediately realize this. We take for granted that Olympia is a real person, because we expect Nathaniel to know the difference. During the course of the story, the Sandman as Copp...

Multicultural Literature Essay- Eleithia Essay

Author, Alice Walker’s, Elethia, is a story of young Elethia who struggles to overcome a legacy of passivity, marginalization, inferiority, and misrepresentation of the Negro. To define her own identity she must break free and simultaneously hold on to the central figure that causes her to doubt her identity. Uncle Albert is a symbol of racism and the blindness that oftentimes presents itself within the Negro culture. There is a quote given by the late Dr. Martin Luther King, Jr., â€Å"there are many Negros who will never fight for freedom, but will gladly accept it when it comes!† Dr. King’s remarks are favored by me in the fight against racism and I understand it to mean this. That while segregation, impartiality, brutality and blatant disrespect are present, there will always be a certain percentage of people, belonging to an oppressed culture, who will idly sit by and accept the countless improprieties set before them while others continuously fight to break down the walls of bigotry. In the town in which Elethia made her home, Uncle Albert had been a fixture in the window of the Old Uncle Albert’s restaurant for good length of time. So long that some of the old-timers, who had known Uncle Albert before his murder, were victims of fading memories, â€Å"perhaps both memory and eyesight were wrong (Brown p.307).† As a humanist, I am annoyed that the story is absent, perhaps accidentally or possibly on purpose, that not one member of the African American community protested or took any actions to give Uncle Albert’s likeness a release. I understand fear. The fear of retribution and death at the hands of white supremacists, however years, an entire generation in fact, had passed and Uncle Albert’s remains still stood smiling in the white-only eatery. Since slavery religious instruction was aimed â€Å"to inculcate meekness and docility (Aptheker 122).† What about after the doors  of the church were closed? Throughout the short story, there is no mention of a revolutionary plot or rebellion by any one person or persons of the community. Elethia, young and still not sure of who she was, made the horrific discovery that Uncle Albert was stuffed as if he were and animal. At that moment, she along with her friends made the conscious decision that smiling Uncle Albert had to be excluded as a fixture in a plated glass window in order to give dignity to the Negro culture. I am a firm believer in non-violence but only when you are dealing with people who share the same view of non-violence. The story does not give the reader any hint that there was a rumble from the community of Negro people at a time when a loud noise should have sounded off. At a time when the Civil Rights Movement was in its infancy, the passiveness of the entire African American community of the small southern town gave credence to the myth of the docile Negro. Throughout American history, any person or persons of the American society, whom skin is deemed to be colored has been marginalized since he has placed his foot on American soil. The Negros place in society has been viewed as less important than those of his white brethrens. In Elethia, a young black boy’s privates were left nailed to a post for the town’s people, which included blacks and whites to see. I will take this crude act and look at in two ways to support my theory of marginalization: the first angle will be taken from a white societal viewpoint in that a young Negro boy is not looked upon as a human being. He is simply a person of color who is absent of pathos, and intellect. His status in the general public is placed the lowest echelon on the societal chain, therefore he does not warrant the right to be buried properly in a grave. The act of inhumanity can secondly be viewed by the African American community as an act of intimidation by the oppressor to furt her propel the theory of marginalization and minimize their self worth as citizens of a so called pluralist society. This marginalization theory leads to societal exclusion, the act of leaving one social class at a disadvantage while elevating another social class to point where there becomes a false sense of superiority. This false sense of superiority can and will result in inferiority, a mental prison. The bedrock of inferiority, that is the views that white America or Americans  have toward their opposites, who are black Americans derived from the words set forth by one of our founding fathers, Thomas Jefferson, in his Letters to the State of Virginia. In its fourteenth query he describes what he perceives the Negro to be: â€Å"The negro differences which are physical and moral. The first difference which strikes us is that of colour. Is it not the foundation of a greater or less share of beauty in the two races? Are not the fine mixtures of red and white, the expressions of every passion by greater or less suffusions of colour in the one, preferable to that eternal monotony, which reigns i n the countenances, that immoveable veil of black which covers all the emotions of the other race? Add to these, flowing hair, a more elegant symmetry of form, their own judgment in favour of the whites, declared by their preference of them, as uniformly as is the preference of the Oranootan for the black women over those of his own species. The circumstance of superior beauty, is thought worthy attention in the propagation of our horses, dogs, and other domestic animals; why not in that of man? Besides those of colour, figure, and hair, there are other physical distinctions proving a difference of race. They have less hair on the face and body. Perhaps too a difference of structure in the pulmonary apparatus, which a late ingenious (1) experimentalist has discovered to be the principal regulator of animal heat, may have disabled them from extricating, in the act of inspiration, so much of that fluid from the outer air, or obliged them in expiration, to part with more of it. They seem to require less sleep. A black, after hard labour through the day, will be induced by the slightest amusements to sit up till midnight, or later, though knowing he must be out with the first dawn of the morning. An animal whose body is at rest, and who does not reflect, must be disposed to sleep of course. Comparing them by their faculties of memory, reason, and imagination, it appears to me, that in memory they are equal to the whites; in reason much inferior, as I think one could scarcely be found capable of tracing and comprehending the investigations of Euclid; and that in imagination they are dull, tasteless, and anomalous. It would be unfair to follow them to Africa for this investigation. We will consider them here, on the same stage with the whites, and where the facts are not apocryphal on which a judgment is to be formed. It will be right to make great allowances for the difference of condition, of education, of conversation, of the sphere in which they move. I find that a black had uttered a thought above the level of plain narration; never see even an elementary trait of painting or sculpture. In music they are more generally gifted than the whites with accurate ears for tune and time, and they have been found capable of imagining a small catch (2). Whether they will be equal to the composition of a more extensive run of melody, or of complicated harmony, is yet to be proved. Misery is often the parent of the most affecting touches in poetry. — Among the blacks is misery enough, God knows, but no poetry. Love is the peculiar ;oestrum of the poet. Their love is ardent, but it kindles the senses only, not the imagination. Religion indeed has produced a Phyllis Whately; but it could not produce a poet (Jefferson).† Mr. Jefferson claims that the Negro is less beautiful than whites and that Negro man desires the free flowing long hair of the white woman over that of the Negro women. He says the Negro lacks intelligence, so much so that he doesn’t know when to lie down when his body calls for rest. The Negro is quite capable of imagining, but lacks the skill to produce works of art. The Negro has a foul odor. The Negro has a different pulmonary apparatus than that of the Anglo- man. Thomas Jefferson’s query is the foundation in which biased racial views were built upon and the home in which inferiority breeds. In the context of Elethia, she was not allowed to eat in the white-only establishment, however, she was permitted to take a menial position as the kitchen help. This added to her as well as the other Negro worker’s persistent feelings of inadequacy. â€Å"Not good enough to eat here but good enough to clean your slop jar (Anderson, 323)!† She was able to look but not touch. In Walker’s, Elethia, Uncle Albert not only was he angry when he and his family learned that slavery had ended a decade prior to his knowledge. He felt inferior because due to the oppression of his owner he became an paradigm of Thomas Jefferson’s statement â€Å"the Negro lacks intelligence (Jefferson query XIV).† Uncle Albert did not possess the skill or intellect that kept him ignorant to the laws and abolishment of slavery. His lack of knowledge perpetuated the feelings of inferiority. Another example of inadequacy came to pass when Elethia learned the truth of Uncle Albert’s remains. She saw this as a mockery and another disregard for a Negro life. She viewed Uncle Albert’s standing in the window as a shadow  of racism. The plate glass window holding Uncle Albert’s smiling remains is a misrepresentation of the African American Community. He was placed there like a caricature advertisement to entice patrons to dine at the all white faci lity where they will be handled with the utmost care by our friendly waiter, Uncle Albert. First, the African American old-timers in the text make it clear that Uncle Albert was nobodies Uncle, â€Å"and wouldn’t sit still for anyone to call him that either (Brown 308)†. Second he never smiled, in fact the text leads the reader to believe that Uncle Albert was a bit of a surly man, who was filled with a lot of anger and nowhere to extinguish it. If occasionally he managed to open his mouth in the form of a smile, there would be vacancies where teeth had once dwelled. When the old timers, who were members of the African American community, talked about Uncle Albert, they used his name Albert Porter. This momentarily afforded a black man a little slice of dignity, a representation of a man lacking inferiorities. With the removing of the young black boy’s genitals from the post, Uncle Albert gave the boy and his family a slice of the same pie of dignity; a slice that represented that someone showed compassion for another human soul. In my opinion, the placing of Uncle Albert in the window of the segregated eatery, it says that the Negro will always be less than, enslaved, and subservient in life or in death so he should â€Å"grin and act like a nigger (Brown 309).† When in slavery, Uncle Albert was beaten severely because his oppressor wanted him to forget his past. This was a blatant misrepresentation of him and every black person housed between the walls of racism. Uncle Albert refused to forget. His refusal brought him additional pain and suffering. Stubbornness would not allow him to forget and succumb to the smiling happy Negro. In finding ones identity, one oftentimes has to look at others. Noted scholoar, WEB DuBois explore the Negro culture. In regards to identity he tells us about the double consciousness. â€Å"This double consciousness is a psychological sense experienced by the African Americans whereby they possess the national identity, â€Å"an American,† within a nation that despises their racial identity and that blacks see themselves only through the eyes of white Americans to measure intelligence beauty, and a sense of self-worth by standards set by others (DuBois 4).† Young Elethia was coming of age and her inquisitive nature uncovered truths and these truths led to more inquiries. Who am I? Who is Uncle Albert? Am I my community? Am I Uncle Albert? Am I going to let someone who keeps my community in oppression define who WE should be? Between the lines of the text these questions rang out to me. The title of the short story is Elethia, which when you search for names for girls you find that Elethia means healer. Was Elethia taking on the role as healer for the entire African American community? Was she only there to heal the memory of Uncle Albert? In a search for Elethia’s identity, I think that maybe the author, Walker, purposely named her character Elethia as a subtle way to aide her in the restorative process against inequality. The removal of the symbol of pain weaved together with a mythological symbol that helps lessen the pain in order to make a society whole, is nothing short of genius. It not only helped in the formation of young Elethia it gave a self-esteem booster to the African American community. The absence of Uncle Albert in effect may have unmasked the veil in which W.E.B. DuBois says the black folk live under (14). Uncle Albert’s persona displayed in the window puts me in the mind of Aunt Jemima, a mammy black face figure, with a big smile, whom is overly obedient, and whose primary goal in life is to be happy and subservient to the Anglo community. This is viewed as a negative stereotype in the African American community, not just in the small southern town, but all over America. Due to the veil worn by the African American community, Aunt Jemima was accepted by the African American community before the veil was lifted. The Aunt Jemima persona was juxtaposed as to what Uncle Albert was in life. With him no longer in the window that element has disappeared and the Negro has the freedom to create his own identity. By removing him from the window and giving him a proper cremation, the ‘young self imposed civil rights activist/reconciliators of the community’ not only released him from the glass plated walls of slavery but they gave him a spiritual release to heal his soul and the souls of the community. Not only was Uncle Albert a remembrance of pain he became a commemoration of healing when Elethia along with her friends decided in an act to resist racism decided to free Uncle Albert it became a cleansing for the African American’s of the town. By keeping his ashes it was a reminder of the past; albeit a past Uncle Albert refused to forget. Uncle Albert was not allowed to be free, to go  off to college to be and do better things. He was trapped. Keeping his ashes was also a symbol of humbleness to not forget where you started from. Elethia saw change that disallowed her and her friends to become trapped. This change allowed members of the African American community everywhere to claim and create who they wanted to be for themselves, as well as their families. In Elethia’s travels in life she had ran into several Uncle Alberts and Aunt Albertas who were not permitted to exist (Brown 309). The African American individuals whom were not permitted to be seen or heard by means of oppression, or their own lack or inability to seek a better life. His ashes are a constant reminder of who she is now in the present, how far she has come, and how much further she needs to maintain the feeling of wholeness. Although Wikipedia is not a scholarly source, it gave me the definition of identity and I believe it is reasonably accurate. Identity is defined as sameness, or whatever makes an entity definable and recognizable. By transcribing the memory of Uncle Albert it did just that and also Elethia also created a legacy. This legacy that can be retold without censure or wrong misgivings which gives legacy gives the African American Community a place in history; a place that says yes our people do and did exist. In addition a legacy is about the way one lived or is living in hopes that the future outcome will have results greater than the past. Elethia’s legacy also provides the African American community with history that mirrors the way they look, traditions that existed, the way they speak, and the way they were forced to live. This culmination of factors adds to Elethia as well as the Negro community and adds to each ones identity. I once read somewhere that without a legacy the meaning of life is sometimes lost. Had some of the Uncle Alberts and Aunt Albertas in Elethia path lost their meaning of life and may that loss caused them to be blind? Maybe or maybe not, however one struggle to overcome the products of racism can definitely effect the way ones views himself. In conclusion a legacy can oftentimes become the catalyst that brings about social change and is a definite component of identity. WORK CITED Anderson, J.D., My Bouquet of Kisses, Esquire Publications, Inc.: 3rd edition (April 2011). Aptheker, Henry., American Negro Slave Revolts, Publisher: Intl Pub; 5 edition (August 1983). Brown, Wesley & Ling, Amy, Imagining America Stories from the Promised Land: Persea Books, Inc.: 1st edition (2002). DuBois, W.E.B., The Souls of Black Folk, Barnes & Nobles Classics with New Introduction (1903) Republished 2003. Jefferson, Thomas, Notes on the State of Virginia, (1781) www.revolutionary-war-and-beyond.com/notes-on-the-state-of-virginia-by-thomas-jefferson-1781-1782-2. www.wikipedia.com Identity. Retrieved August 4, 2012.

This Paper Aimed To Explore The Concept Of Sustainability

This paper aimed to explore the concept of sustainability of nursing innovations guided by the concept analysis framework developed by Wilson (1969). Although attention in the literature of implementation science has arisen in a few decades, there is a need to identify a concrete definition to capture the essential elements in the concept of nursing innovations sustainability. This paper will present the connotative definitions and attributes, operational definition, antecedents, consequences, exemplar cases, contributes to nursing science and practice, and suggestions to further development of the concept. Background There are many intervention study focus on investigating the effectiveness of nursing interventions. The field of†¦show more content†¦Because the sustainability is an essential issue when developing nursing innovations. It is important for nursing scientists to have a clear operational definition and understand the boundary of the concept. Therefore, this analysis isolated questions of concept: (1) What is sustainability of nursing innovations and how is it defined (a question of fact); (2) Is sustainability of nursing innovations directly related to patient outcomes (a question of value) (3) What are the attributes, antecedents, and consequences of the concept (a question of concept). Methods The Wilson’s method of concept analysis was used to understand what’s the critical attributes, and through different cases to illustrate how nursing innovations sustainability been defined in nursing practice and research. While in the current literature, the concept of sustainability of nursing innovation has no clear boundaries of analysis and about the outcomes of sustainability is still in a debate. 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