The Role of Homais in Madame Bovary

The Role of Homais in Madame Bovary Elixir for Decayed Corruption In Madame Bovary, Flaubert expresses the complications that give rise as a result of the unsatisfactory life of a young woman belonging to the socio-economic class. He directly introduces criticism of societys antics through many different characters in the novel, each of which play a significant role in delivering his message. One such character is Homais, an apothecary in the town of Yonville. Although this character appears to at first be a simply an insignificant, nosy character, his corrupt and self-serving nature continues to be revealed through his interactions with the people he meets. The purpose of Homais character in the novel is very direct as he represents the hypocritical and cowardly nature of the masculine middle class. His character also enables the society to behave in a corrupt fashion, supporting Flauberts interpretation of civilization as equally corrupt. Flaubert establishes Homais character in the novel as a device in delivering his criticism and ridicule of th e bourgeoisie and society as a whole during this time period. Initially, Homais character appears to act solely as a vehicle for Flauberts criticisms of the new, progressive middle class as cowardly and self serving. A significant manifestation of the corrupt and cowardly nature of Homais appears during a critical error he made causing the amputation of Hippolytes leg. Homais pretends that he wants to take rash actions to cure Hippolytes club foot purely for the benefit of Hippolyte, claiming that, its not for me. Its for you purely out of goodwill (174). However it is revealed that Homais simply wanted to use Hippolytes injury as a stepping stone for his flourishing in the journalism activity. Homais deceitful and sly nature appears as he attempts to convince Hippolyte by providing false hope of being more cheerful and agile and even hints that women would be more pleased after the procedure (174). Homais is essentially the catalyst for the downfall of Hippolyte by using him for his own benefit and becoming taken over by greed. Flaubert critic izes the nature of the middle class to only take action when benefit comes for them. He expands on the loss of human goodwill and shows the decay and corruption that replaces compassion and benevolence. This incident regarding Hippolyte also depicts the cowardly nature of the middle class in the face of confrontation. After the rapid decline of Hippolytes health, a different doctor was summoned in an attempt to find a cure for Hippolyte. The doctor begins the criticize Charles actions stating that he was an idiot who reduced an unfortunate man to such a state (180). He continues on to derail Charles character exclaiming that they load you down with remedies without worrying about the consequences(180). In the midst of the doctors condemnation of Charles, Homais does not defend Charles even though he was the propeller of the action and essentially lays down his dignity for his greater interests. Homais does not take responsibility for his actions and instead simply observes others ta ke the burden of the blame. His cowardly act manifests Flauberts interpretation of the nature of the middle class. Flaubert denounces how the priorities of the socio-economic class appears to be based on materialistic ideals rather than core human values such as dignity, pride, and honesty. Another incident that displays the corrupt self-serving nature of the middle class depicts by Flaubert is Homais treatment towards the blind beggar. Homais considers himself a cultured, intelligent, important man when in reality he is ultimately at the same level of the peasants and lower class he looks down on. Homais proceeds to regard the beggar with contempt describing him as a scrofulous infection and poses as an intelligent man by giving the beggar advice for his blind condition (280). A notable moment that exhibits the cowardly nature of Homais is the action he takes in retaliation to the blind beggar exposing the harmful actions Homais inflicts upon others in an attempt to add to his own benefit. Homais takes advantage of his resources to launch a secret campaign against the beggar, and ultimately succeeds in jailing the beggar in an asylum. His actions shows his resort to oppression of another mans civil liberties in an attempt to protect his own reputation. Homais character acts as a representation of the corrupt and cowardly aspects of the bourgeoisie. However, a depiction of Flauberts criticisms of society as a whole can be assumed to be an addition to the purpose behind the creation of Homais character. Ironically, Homais character is arguably one of the most corrupt in the novel, yet he is the only one who achieves his goal of social mobility. In comparison to characters who appear morally good such as Charles and Berthe Bovary who end up with tragic endings, Homais is able to achieve most if not all of his ambitions and goals. An example ofÂÂ   Homais success is the fact presented that he had just received the Legion of Honor (322). Flaubert presents this fact in a blunt style as the last line of the novel leaving a foul taste in the readers mouths. Homais achievement is not shown to be a beautiful event but rather a small gain in comparison to the corrupt actions he had taken leading up to his success. As a result, Flaubert criticizes society in its capitulation towards societys accolade to the most unethical figures. He condemns the mechanics behind society and essentially exposes the moral decay that is hidden underneath the gilded surface. Through Homais triumph in acquiring the Legion of Honor, Flaubert reveals the twisted nature of the mechanics behind society. He shows the disappointing reality that those who act in sly and immoral ways often times receive more benefit than those who live an honest life. Homais character depicts the segment of society through Flauberts perspective which prevents his evaluation from being truly objective. Moreover, Flaubert attempts to depict the raw corrupt nature of Homais character through a satirical argument between Homais and the priest: Yet, said Homais, it cant be both ways. Either she died in a state of grace (as the Church puts it), in which case she doesnt need prayers; or she died unrepentant (I believe thats the ecclesiastical term), and in that case- Bournisien interrupted, replying in an irritable tone that one needed to pray, no matter what. But, the pharmacist objected, since God knows all our needs, whats the use of prayer? What do you mean? asked the priest. Prayer! Arent you a Christian? I beg your pardon, said Homais. I admire Christianity. In the first place, it freed the slaves, introduced into the world a morality- Never mind about that! All the texts- Texts, bah! Open up the history books. We know they were falsified by the Jesuits. Charles came in and walked toward the bed. He drew the curtains back slowly. (305) In this piece of dialogue Homais engages in a argument with the priest about religion. This represents the clash in culture during the time between the new science ideas and the conservative ideas of centering life around religion. Homais continues to argue even in the presence of the deceased Emma Bovary. His disregard to the situation at hand shows how he doesnt appear to have any respect towards Madame Bovary. Flaubert creates the satirical conversation between Homais and Bournisien in order to reveal the hypocritical nature of Homais in asserting that he is a religious man but proceeding to denounce the essence of religion. He presents himself as a holy man yet he objects to the statement by the priest that prayer is needed no matter what. Homais claims to admire Christianity but advocates modern ideas including Voltaire and science. Through the dialogue, Homais character is seen once more in negative light as a representation of the middle class. The insensitivity of Homais to t he environment of the deceased is reflected in his insistence in continuing to partake in the squabble with the priest. Homais interrupts and blurts out his own uneducated ideas without giving consideration to the priests words. Another characteristic revealed is in how he disregards the dead in order to win the argument and therefore feel a sense of self-superiority. The childish antics performed by Homais shows the twisted order in his priorities to favor self over the traditional values of respect. As a result of Homais corruption, the moral decay has reached such a deep point in his character that he supports Flauberts intent in depicting the middle class as well as society. Finally, Madame Bovary brings to light Flauberts dissection of society as corrupt and immoral through the character Homais. Throughout the novel Homais perpetrates many unethical actions that displays the mechanics of society through a single person. He reveals his cowardly and corrupt actions which supports the conclusion that his character was essentially devised to be used as a device for Flauberts heavy condemnation towards civilization. The novel also paves way into Flauberts analysis of a specific group, the bourgeoisie, to be equally Madame Bovary reveals the actions that give rise to the decay within the community. Through this manifestation, Flaubert delivers his denunciation of society and the middle class to be impure.

Ch 18

Chapter 18 Ethers & Epoxides; Thiols and Sulfides Assigned Reading from McMurry: Read Sections 18. 1 through 18. 9; not responsible for â€Å"Focus on †¦ Epoxy Resins & Adhesives, pp. 697-698). Recommended Problems from McMurry: 18. 1a-e;18. 18. 2;18. 3a-d; 18. 4; 18. 5a-d; 18. 6a-b; 18. 7a-b; 18. 8; 18. 9; 18. 10; 18. 11; 18. 12a,b; 18. 13a,b; 18. 14a-c; 18. 16a-f; 18. 17; 18. 18; 18. 19a-c; 18. 20; 18. 21; 18. 22; 18. 23a-e; 18. 24a-I; 18. 25a-f; 18. 26a-d; 18. 27; 18. 28; 18. 29ad; 18. 30a-e; 18. 31; 18. 32; 18. 33; 18. 34; 18. 35a-d; 18. 36; 18. 37; 18. 38; 18. 39; 18. 40a,b; 18. 41a-d; 18. 2; 18. 43; 18. 44; 18. 45; 18. 45; 18. 46; 18. 47; 18. 48; 18. 49; 18. 51; 18. 52; 18. 53; 18. 54; 18. 551-e; 18. 56; 18. 57; 18. 58a-b; 18. 59a-b; 18. 60; 18. 61. 18. 1 Names and Properties of Ethers Method A: Simple ethers; alphabetize if two organic substituents. CH3–CH2–O–CH2–CH3 Diethyl ether Methyl propyl ether O CH3–CH2–CH2–O œCH3 CH3 Methyl phenyl ether SP 18. 01 Provide systematic names for the following ethers. CH3–CH2–O–CH2–CH2–CH2–CH3 O SP 18. 02 Provide structures for the following systematic names. Systematic name: Isopropyl phenyl ether Systematic name: Cyclohexyl ethyl etherMethod B: Other functional groups present, ether component is an â€Å"alkoxy† substituent. Alkoxy examples: methoxy -OCH3, ethoxy -OCH2CH3, propoxy -OCH2CH2CH3, etc. O C H3 O CH3 O C H3 para-Dimethoxybenzene 3-Methoxy-1-cyclopentene SP 18. 03 Provide systematic names for the following complex ethers. OCH3 O CH2CH3 Cl SP 18. 04 Provide structures for the following systematic names. Systematic name: meta-Bromopropoxybenzene Systematic name: 1-Isopropoxycyclopentene 18. 2 Synthesis of Ethers The Williamson Ether Synthesis R + O an alkoxide C X R SN2 an alkyl halide methyl & 1o best; X = Cl, Br, I, OTos O C ether productExample: O Na + Sodium phenoxide CH3 Br O CH3 Phenyl methyl e ther (anisole) + Na Br + X SP 18. 05 Complete the following reactions. CH3 CH3 C O Na + CH3 I + Na I CH3 CH3 CH3 C CH3 I + Na O CH3 + Na I SP 18. 06 Provide the suitable alkoxide and alkyl halide necessary to produce 2-ethoxy-2-methyl butane in good yield. CH3 CH3 CH2 C O CH3 CH2 CH3 + Na Br 8. 4 Oxymercuration Intermediates †¢ For laboratory-scale hydration of an alkene †¢ †¢ Use mercuric acetate in THF followed by sodium borohydride Markovnikov orientation – via mercurinium ion Alkoxymercuration of Alkenes General Reaction: R C C 2) NaBH4 H C R EtherAlkene RO Step #1 RO C 1) Hg(OAc)2, ROH H g OA c C C Step #2 R + HOAc Markovnikov addition SP 18. 07 Complete the following reactions by displaying the final major organic product. H C 1) Hg(OAc)2, CH3OH H C 2) NaBH4 H CH3 CH3 C C H CH3 1) Hg(OAc)2, CH3OH 2) NaBH4 SP 18. 08 Specify the alkene and alcohol needed to produce the following ether. Alcohol OCH2CH3 1) Hg(OAc)2, CH3 2) NaBH4 Alkene 18. 3 Reactions of Ethe rs: Acidic Ether Cleavage General Reaction: HX C O C C OH + X C (strong acid) Ether Alcohol Alkyl halide SP 18. 09 Predict the product for the following ether-cleavage reaction. CH3 CH3 C O CH3 HBr CH2CH3 8. 4 Reactions of Ethers: Claisen Rearrangement O OH 1,3 O to C shift Thermodynamically more stable o 250 Allyl phenyl ether C9H10O ortho-Allyl phenol C9H10O Mechanism (involves six-membered transition state): 1 O TS 2 3 1 O 2 H keto-enol tautomerization 3 O H SP 18. 10 Predict the structure for the following Claisen rearrangement. O o 250 2-Butenyl phenyl ether C10H12O 18. 5 Cyclic Ethers: Epoxides (2 methods) General Reaction 1: O C C + R Alkene C O O O O C H A peracid C An epoxide R C O A carboxylic acid Specific Example 1: O Cl C O O H m-CPBA o H O O + CH2Cl2, 25 C H 1,2-Epoxycycloheptane Cl H C O H 18. Cyclic Ethers: Epoxides (2 methods) General Reaction 2: C OH X2, H2O C C C X A halohydrin Alkene O NaOH H2O C + H2O + NaX C An epoxide Review Section 7. 3 Specific Example 2: H CH3 C C H CH3 cis-2-Butene Br2 H2O H CH3 Br C OH C H CH3 NaOH H2O O HC CH3 C H + H2O + NaBr CH3 meso-2,3-Dimethyl-oxirane (or cis-2,3-epoxybutane) SP 18. 11 Fill in the appropriate intermediates showing the correct stereochemistry. H CH3 C C CH3 Br2 NaOH H H2O H2O trans-2-Butene + H2O + NaBr 18. 6 Reactions of Epoxides: Ring-Opening General epoxide structure: O C Since each atom is sp3 there is considerable angle strain in the epoxide ring-system.C Acidic Conditions: Epoxide opening under acidic conditions (aqueous acid) yields 1,2-diols General Reaction: H H O O C H C HO C H2O An epoxide C OH A 1,2-diol (glycol) H O C H C + O H H O C + C H O H H O H Specific Example (using symmetrical epoxide): H + H H3O OH H2O OH O H H trans-1,2-Cyclohexanediol SP 18. 12 Predict the correct structure of the product diol showing the correct stereochemistry. O H CH3 C C CH3 H trans-2,3-epoxybutane H3O+ H2O Note: Epoxide opening under anhydrous acidic conditions yields halohydrins. Specific Example ( 2 ° and 1 ° carbons): o 1 carbon o 2 carbon O CH3 H C C H H 1,2-EpoxypropaneOH HCl Et2O CH3 C Cl CH2 Cl + CH3 H 1-Chloro-2-propanol (90%) C CH2 OH H 2-Chloro-1-propanol (10%) SP 18. 13 Using the above model predict the major halohydrin. O H C H C HCl H Et2O O H C C H H HCl OH C Et2O H Cl CH2 Cl + C CH2 OH H Explanation: In cases where a 2 ° carbon and a 1 ° carbon form the epoxide ring, the major halohydrin product will be the one where the incipient alcohol is 2 ° and the halide is 1 °. Upon protonation of the epoxide oxygen the halide ion simple attacks the less-hindered 1 ° carbon with a greater frequency to give the major regioisomer. Specific Example (3 ° and 1 ° carbons): SP 18. 4 Using the above model predict the major halohydrin. Circle one. O C C H H HCl OH C Et2O + C H Cl Cl H C OH C H H Explanation: In cases where a 3 ° carbon and a 1 ° carbon form the epoxide ring, the major halohydrin product will be the one where the incipient alcohol is 1 ° and the halide is 3 °. Upon protonation of the epoxide oxygen the halogen attacks the more-stabilized (same as moresubstituted) carbon atom to give the major regioisomer described. Basic Conditions: Note: Nucleophile will always attack least-hindered position. Specific Example: o 3 carbon 1o carbon O CH3 CH3 C C H H OH NaOH H2O, ? CH3 C CH2 OH CH3 -Methyl-1,2-propanediol SP 18. 15 Predict the structure of the 1,2-diol from the following reaction. O C C H H NaOH H2O, ? Reaction with Grignard Reagents: O CH3 CH3 C C H H OH 1) CH3CH2MgBr, Et2O 2) (aq) NH4Cl CH3 C CH2 CH3 CH2 CH3 SP 18. 16 Predict the structure of the organic product from the following Grignardepoxide reaction. O H C C H H 1) CH3MgBr, Et2O 2) (aq) NH4Cl Reaction with a 1 ° amine: O H C OH CH2 H H2NCH2CH2CH3 C CH2 N CH2 CH2 H Reaction with a 2 ° amine: O H C OH H H3C CH2 + N H3C H C CH2 N CH3 CH3 CH3 SP 18. 17 Predict the structure of the epoxide and amine needed to generate the amino alcohol shown to the right.OH + C H3 C CH3 Epoxide Amine CH2 N H 18. 7 Crown Ethers †¢ Large rings consisting of repeating (-OCH2CH2-) or similar units †¢ Named as x-crown-y – x is the total number of atoms in the ring – y is the number of oxygen atoms – 18-crown-6 ether: 18-membered ring containing 6 oxygen atoms †¢ Central cavity is electronegative and attracts cations 18. 8 Thiols and Sulfides †¢ Thiols (RSH), are sulfur analogues of alcohols – Named with the suffix -thiol – SH group is called â€Å"mercapto group† (â€Å"capturer of mercury†) Thiols: Formation and Reaction †¢ From alkyl halides by displacement with a sulfur nucleophile such as –SH The alkylthiol product can undergo further reaction with the alkyl halide to give a symmetrical sulfide, giving a poorer yield of the thiol Sulfides †¢ Sulfides (RSR? ), are sulfur analogues of ethers – Named by rules used for ethers, with sulfide in place of ether for simple c ompounds and alkylthio in place of alkoxy Using Thiourea to Form Alkylthiols †¢ Thiols can undergo further reaction with the alkyl halide to give dialkyl sulfides †¢ For a pure alkylthiol use thiourea (NH2(C=S)NH2) as the nucleophile †¢ This gives an intermediate alkylisothiourea salt, which is hydrolyzed cleanly to the alkyl thiourea Oxidation of Thiols to Disulfides Reaction of an alkyl thiol (RSH) with bromine or iodine gives a disulfide (RSSR) †¢ The thiol is oxidized in the process and the halogen is reduced Sulfides †¢ Thiolates (RS? ) are formed by the reaction of a thiol with a base †¢ Thiolates react with primary or secondary alkyl halide to give sulfides (RSR’) †¢ Thiolates are excellent nucleophiles and react with many electrophiles Sulfides as Nucleophiles †¢ Sulfur compounds are more nucleophilic than their oxygen-compound analogues – 3p valence electrons (on S) are less tightly held than 2p electrons (on O) †¢ Sulfides react with primary alkyl halides (SN2) to give rialkylsulfonium salts (R3S+) Oxidation of Sulfides †¢ Sulfides are easily oxidized with H2O2 to the sulfoxide (R2SO) †¢ Oxidation of a sulfoxide with a peroxyacid yields a sulfone (R2SO2) †¢ Dimethyl sulfoxide (DMSO) is often used as a polar aprotic solvent 18. 9 Spectroscopy of Ethers †¢ Infrared: C–O single-bond stretching 1050 to 1150 cm? 1 overlaps many other absorptions. †¢ Proton NMR: H on a C next to ether O is shifted downfield to ? 3. 4 to ? 4. 5 – The 1H NMR spectrum of dipropyl ether shows this signal at ? 3. 4 – In epoxides, these H’s absorb at ? 2. 5 to ? 3. 5 in their 1H NMR spectra Carbon NMR: C’s in ethers exhibit a downfield shift to ? 50 to ? 80 Let’s Work a Problem When 2-methyl-2,5-pentanediol is treated with sulfuric acid, dehydration occurs and 2,2dimethyltetrahydrofuran is formed. Suggest a mechanism for this reaction. Which of the two ox ygen atoms is most likely to be eliminated and why? Answer First, there is protonation of the 3? –OH group, then a 3? carbocation is formed via loss of H2O. Then there is a nucleophilic attack of the carbocation by the 2nd –OH group. The 3? OH group is the one eliminated in all likelihood because its removal involves the formation of the more stable 3? carbocation.

The Secret of Ella and Micha Chapter 4

Micha â€Å"She's already got you all hot and bothered.† Ethan sips on his soda. â€Å"Look at you. Drunk after eight months of sobriety and I don't believe it's a coincidence it happened on the same night she showed up.† I slam another shot back and wipe my lips with the back of my hand. â€Å"I'm fine man. And I can't blame what I do on anyone else but myself. This isn't Ella's fault. â€Å" Ethan laughs, tipping his head back, bumping it on the edge of the cupboard. â€Å"Who the hell are you trying to convince? You know just as well as every single person in the room knows that you two are each other's problem and it's never going to be fixed until you fuck and get it over with.† I punch him in the arm, harder than I planned. â€Å"Watch it. You're walking on thin ice tonight.† He holds up his hands, surrendering. â€Å"Sorry, I forgot how you get when you're like this.† I grab a fist full of his shirt and jerk him toward me. â€Å"Like what?† Again, he forfeits up his hands. â€Å"Micha man, calm down and go drink some coffee or something. You're trashed out of your mind.† I release him and rake my fingers through my hair, frustrated with something I can't grasp. â€Å"Coffee's a myth†¦ And I need something else.† My eyes travel to the back door window, and suddenly I understand what I need. I pat Ethan's shoulder. â€Å"Clear everyone out before my mom gets home, okay?† â€Å"Alright, man will do,† he replies confoundedly. â€Å"But where are you going?† â€Å"On a walk.† I knock people out of my way, and stumble out the back door. Regaining my balance, I trip across the grass and climb over the fence. Ella's dad's Firebird is parked in the driveway, so he must be home from the bar. Doesn't matter, though. He won't notice or care if I sneak in. I've been doing it since we were kids. Although, my intentions did get a bit dirtier the older we got. I stare up at her bedroom window until I reach the tree. After a drunken struggle, I make it to the top and I inch along the branch to the window. Cupping me hands around my eyes, I peek inside. The lights are off, but the glow of the moon lights a trail to her bed. She's fast asleep. I inch open the window, slicing my finger on a rusty nail. â€Å"Mother†¦Ã¢â‚¬  I suck on my finger tip, the taste of blood and vodka bitter against my tongue as I head dive through the window and hit the floor with a soft thud. Her friend shoots upright from the bed on the floor, her eyes wide. â€Å"Oh my God.† I put my finger to my lips as I get to my feet. â€Å"Shh†¦Ã¢â‚¬  She still looks worried so I dazzle her with my most charming smile. That seems to win her over and she settles back in her bed. As carefully as I can, I step over her bed and crawl in with Ella. She's always been a heavy sleeper and doesn't stir. I press my chest against her back, drape my arm over her waist, and feel the rhythm of her breathing. God, I've missed this way too much. It's not healthy. I burrow my face in her neck, smelling the scent of her hair, vanilla mixed with something that's only her. I shut my eyes and for the first time in eight months, I fall into a peaceful sleep. Ella I sleep horribly for half the night, tossing and turning, like the princess sleeping on a pea. Only I am far from a princess and the pea is my guilty conscience. I don't know why I feel guilty about blowing off Micha. I've done it breezily for the past eight months. Although, he wasn't living right next door with his sad puppy dog eyes and charming sexiness. My sleep deprivation only got worse when my dad stumbled into the house in the middle of the night, bumping over cups and bottles, drunk off his ass. Later, I heard him crying in the bathroom my mom died in. It still hurts to hear because his tears are my fault. Once I fall asleep, I am out and it ends up being the best night's rest I've had in ages. When I wake up in the late afternoon, I feel refreshed and calm. Until I realize why. Micha is in my bed and has me in his long, lean arms. His body is curved into mine, so every single part of him is touching me. I know it's him by the smell of his cologne mixed with mint and something else that only belongs to Micha. I pretend to be asleep, engulfed in a wonderful dream, refusing to wake up until he leaves. â€Å"I know you're awake,† he whispers in my ear. His voice is hoarse and his breath is stale with booze. â€Å"So open your eyes and quit avoiding me.† â€Å"You know it's illegal to walk into someone's house without permission,† I say with my eyes shut. â€Å"And sneaking into someone's bed – that's the move of a pervert.† â€Å"I didn't walk in. I fell in,† he says, amused. I pinch his firm chest and he laughs. â€Å"Now there's my feisty girl.† He brushes his soft lips across my forehead. â€Å"I've missed you, Ella May.† Opening my eyes, I wiggle in his arms. â€Å"Please don't start. It's too early.† His eyes are guarded and his hair is a mess. He chuckles lowly, a sound that ripples deep inside my core. â€Å"Pretend all you want, pretty girl. You and I know that deep down you're secretly glad to be pressed up to my body.† He urges our chests together as he snakes his legs around mine. My eyelids flutter against his warmth. God, I've missed this so much. Way too much and so has my body, evidently. â€Å"So where did you go?† he asks, crushing my moment of bliss. â€Å"To school in Vegas? Because it kind of surprises me. You never really liked school.† My mind snaps back to reality. â€Å"I don't want to get into this right now. I just want to have a relaxing summer and then I'm headed back to campus.† He blinks, his eyelashes fluttering against my forehead. The feel of him sends a warm tingle up my thighs and I seal my lips to keep from moaning. His eyebrows knit. â€Å"It's like you've been kidnapped by a bunch of nuns or something.† â€Å"Maybe I was,† I say submissively. â€Å"It wouldn't hurt anyone if I was.† He considers this and an artful smirk curves at his lip. â€Å"That's not true. Nuns can't have sex and I still haven't fulfilled my lifelong dream of having sex with you.† I open my mouth, my tongue locked and loaded with an equally perverted comeback, but I bite down, remembering I'm not that kind of a girl anymore. â€Å"I need to wake Lila up. She's got a long drive ahead of her.† With one swift roll, he has me pinned down beneath his body and my arms trapped above my head. His aqua eyes search mine and it's like staring at the endless ocean. He sucks on his lip ring, lost in thought. â€Å"You're going to tell me, pretty girl,† he asserts, tilting his head so his lips are next to my cheek. â€Å"You always tell me everything.† â€Å"Micha, please†¦.† I despise how breathless I sound. â€Å"You know why I left. You were there that night†¦ you saw me†¦ I can't do it again.† Anxiety claws up my throat and my muscles tense beneath the weight of his body. â€Å"Please let me up. I can't breathe.† He props up on his arms. â€Å"You could have talked to me, instead of running away. You know that.† I shake my head. â€Å"No, I couldn't. Not that time. That time it was different. You were part of the reason I had to leave.† â€Å"Because you kissed me?† he asks, dipping his voice to a husky growl. â€Å"Or because I found you that way†¦ that night.† I swallow the giant lump in my throat. The kiss was part of it. It was an earthshattering kiss, one that stole breaths, stopped hearts, and scared the shit out of me because it surfaced feelings I'd never felt before, ones that rendered me helpless. â€Å"I don't want to talk about it. Now get off of me.† I wiggle my arms between us and push on his chest. He sighs and rolls off me. â€Å"Fine, don't talk about it, but it doesn't mean you can run away from me again. I'll chase you down this time,† he threatens with a wink as he climbs off the bed, and the chain hooked to his studded belt jingles. â€Å"Get dressed and meet me out in the driveway. You have to go visit Grady today.† â€Å"No, thanks,† I decline and tug the blanket over my head. â€Å"And I told you last night I have stuff to do today. Besides aren't you hung over from last night? You were pretty wasted.† â€Å"Don't do that,† he says, aggravated. â€Å"Don't pretend like you have some deep insight into me anymore. You've been gone for eight months and a lot has changed.† I'm speechless. â€Å"Micha, I†¦ â€Å" â€Å"Come on, get out of bed. You're going to see Grady, whether you like it or not.† He yanks the blanket off me and tosses it on the floor, so I'm lying there in my plaid shorts and skin-tight tank top with no bra on underneath. He gives me a prolonged once over, with a dark, lustful glint in his eyes and goosebumps sprout all over my skin. I cover myself with my arms. â€Å"I'm not going to Grady's. I just got home and I have things to do.† â€Å"He's got cancer, Ella.† He backs for the door, tucking his hands into the pockets of his faded jeans. â€Å"So get your bratty, split-personality ass out of bed and go see him before you can't.† My arms fall to my sides as I sit up. â€Å"Why didn't anyone tell me?† â€Å"If you would have told someone where you were, we would have,† he says. â€Å"Although, I'm pretty sure your father knew where you were, he just wouldn't tell anyone.† I don't deny it. â€Å"Besides, I told you in the voicemail I left yesterday,† he says, glancing at my phone on the desk. â€Å"But I'm guessing you haven't listened to that?† I shake my head. â€Å"No, I was too surprised to see your number on the screen.† He bites on his lip ring, something he does when he's nervous. â€Å"Yeah, you should probably just delete that. I don't think you're ready for it yet.† My gaze moves to my phone. What the hell is on it? I climb out of bed, arching my back and stretching like a cat. â€Å"How bad is Grady?† He swallows hard. â€Å"He's dying, so you need to get dressed and let me take you to see him.† I begin to object, but rethink my initial stupidity. Grady is the one part of my past that I could never run from. At one point, he was like a father to Micha and me. I even called him from Vegas once, although I didn't tell him where I was. I nod. â€Å"Let me get dressed and I'll be out in a second.† â€Å"See you in a few.† He winks at me and vanishes into the hall, leaving the door wide open behind him. Lila quickly springs up from the trundle bed, clutching the sheet. â€Å"Oh. My. Hell. What was that about? I mean, he crawled in here through the window in the middle of the night, and just climbed into bed with you.† â€Å"That's what he does.† I open the window letting in the gentle breeze. Loose pieces of my hair dance around the frame of my face. â€Å"Oh, no.† Lila stretches her arms above her head. â€Å"What's wrong?† I reluctantly look at her. â€Å"I think someone might have confused your car for a canvas.† She jumps out of bed and elbows me out of the way to get a look at the damage done to her beautiful, nearly brand new Mercedes. â€Å"My poor baby!† I pull a skirt and a pink tank top out of my duffel bag. â€Å"Get dressed and we'll go check out the damage.† She pouts, looking like she might cry. â€Å"I can't drive it home like that. My parents will kill me.† â€Å"I know plenty of people who can fix it for you,† I say, opening the door. â€Å"Or I use to, but I'm sure it's all the same.† She nods and I go to the downstairs bathroom to change, avoiding the upstairs one. I turn on the shower so the mirror will fog up and hide my reflection. I comb my hair until it flips up at the ends naturally. Then I apply a light shade of lip gloss and head out the door, but run into my dad on the stairway. â€Å"When did you get here?† His breath smells like gin and his eyes are red. His cheeks have sunken in over the last eight months and his skin is wrinkled like leather with sores. He's in his late forties, but looks like he's pushing sixty. â€Å"Last night,† I tell him, taking his arm and helping him up the stairs. â€Å"I was in bed before you got home.† He offers me a pat on the back. â€Å"Well, I'm glad to have you home.† â€Å"I'm glad to be home,† I lie with a smile as we reach the top of the stairs. He moves his arm away from my hand and rubs the back of his neck. â€Å"Do you need anything? Like help carrying in your boxes?† â€Å"I think I can handle it on my own, but thanks.† I decline, sticking my arm out as he teeters toward the stairs. He nods and his eyes drift to the bathroom down the hall. He's probably thinking about how much I look like her. It hurts his eyes, at least that's what he told me the night I went to the bridge. â€Å"I guess I'll talk to you later then. Maybe we could go to dinner or something?† He doesn't leave me time to answer as he zigzags down the hall to his room, slamming the door shut behind him. My dad started drinking when I was about six, a few months after my mom got diagnosed with a bipolar disorder. His drinking habit wasn't that bad back then. He would spend a few nights at the bar and sometimes on the weekends, but after my mom died, beer and vodka took over both our lives. When I return to my room, Lila is dressed in a yellow sundress, with her blonde hair curled up and there is a pair of overly large sunglasses concealing her eyes. â€Å"I feel like crap,† she declares, putting her hands on her hips. â€Å"This place has that effect on most people.† I grab my phone, noting the flashing voicemail as I slip on my flip flops. We go outside, leaving the smoky air behind and step into the bright sunlight, surrounded by the scenery of rundown homes and apartments. The neighborhood is filled with motorcycle engines revving and far in the distance are the sounds of a lovers' quarrel and Micha is nowhere to be seen. A long time ago, it felt like home, back when street racing and running wild felt natural, but now I just feel lost. Lila starts biting at her fingernails as she gapes confoundedly at her car. â€Å"It looks worse up close.† I circle her car with my arms folded, assessing the damage. It looks like a fruit basket, only instead of being filled with fruit it's crammed with innuendos and colorful words. I'm on the verge of laughing for some reason. â€Å"They got you good.† She shakes her head. â€Å"This isn't funny. Do you know how much it's going to cost to fix this?† Lila's dad is a big shot lawyer over in California. Her parents are always sending her things like clothes, money, cars. She has never worked a day in her life and gave me a hard time for my waitressing job at Applebee's, begging me to take time off to go to parties. â€Å"So what do we do?† She chips at some green paint on the headlight with her fingernail. I point up the street. â€Å"There's an auto body shop not too far from here.† She glances down the road, which is covered in potholes and lined with filthy gutters. â€Å"But this is a Mercedes.† â€Å"I'm sure painting a car, no matter who the maker is, is all the same.† â€Å"But what if they do something to it?† â€Å"Like spray paint it again after they paint it?† I say sarcastically and she scowls. â€Å"Sorry. We'll find someone, okay? We can take it to someplace in Alpine. It's a little nicer over there.† â€Å"I can't drive it when it looks like this,† she complains, motioning at the car. â€Å"It's hideous.† â€Å"I'll drive it, then,† I offer my hand out for her to give me the keys. â€Å"Are you joking?† She pats the hood of her car. â€Å"This is my baby. No one drives it but me. You know that.† â€Å"I think your baby is in serious need of some plastic surgery.† Micha strides off the porch of his house and onto the driveway. He's changed into black jeans, a fitted grey t-shirt, and his blonde hair hangs in his eyes. Using his long legs, he jumps over the chain-linked fence between our yards. â€Å"I know the perfect place to get it fixed and it's here in town, so you won't have to drive it so far.† He gives Lila a wink. â€Å"I'm Micha, by the way.† â€Å"Hi, I'm Ella's roommate or old roommate anyway,† she says with a warm smile and slides her sunglasses down the brim of her nose. â€Å"We're not sure if we're sharing a dorm room next semester.† He presents her with his player grin. â€Å"Sharing a room with Ella? That had to be tough.† He shoots me a mischievous look, trying to get a rise out of me. She laughs and returns her glasses over her eyes. â€Å"No, she's a pretty great roommate, actually. She cleans and cooks and everything. It's like having my own house maid.† â€Å"Ella was always good at that stuff,† he agrees, knowing the real reason why. Even before my mom died, she was never good at taking care of the house. I had to learn how to take care of myself at a very young age, otherwise I'd have starved and rotted away in a rat-infested house. â€Å"So do you want me to take your car to that shop I was talking about? Like I said, it's really close.† â€Å"Yeah, that sounds great.† She shuffles her sandals against the concrete. â€Å"I'd rather go someplace close.† I mentally roll my eyes. Leave it to Micha. He can get any woman to contradict herself if he wants to. He swings his arm around my shoulder and kisses me on the forehead. â€Å"But I have to take pretty girl over here to see an old friend first.† â€Å"Please stop calling me that,† I beg. â€Å"I've never liked the nickname and you know that. I never even got why you called me it.† â€Å"And that's the appeal of it, pretty girl.† He tempts me closer to him and caresses my cheek with his lips, giving me a kiss that brings warmth to my skin. â€Å"Now are you ready to go see Grady? You can come, too, if you want†¦ is it Lila?† â€Å"Yeah, it's Lila. Lila Summers.† She offers her hand and Micha shakes it. â€Å"And sure I'll go. This place makes me a little nervous.† â€Å"Isn't your family expecting you to be home tonight?† I escape from underneath Micha's arm. â€Å"I'll text them and tell them I'm not leaving until tomorrow.† She retrieves her cell phone and scrolls through her contacts. â€Å"The car will be done by tomorrow, right?† â€Å"It's hard to say,† Micha says. â€Å"Ethan is the best, but a little slow.† Her head snaps up and there's delight in her eyes. â€Å"Ethan as in Ethan from the party last night? The one with the sexy hair and the really big hands?† Micha bites down on his lip, stifling a laugh, and flicks me a sideways glance. I can't help but smile. â€Å"Yep, that's the one,† he says. â€Å"Do you feel better about taking your car to him now?† â€Å"Well, yeah, if you think it's okay?† she checks. â€Å"I'm very picky about who works on my car or at least my dad is very picky about who works on it.† â€Å"It'll be fine,† he assures her with a wink. â€Å"I've never disappointed a girl yet.† â€Å"Oh yeah?† Lila laughs, glancing at me uneasily, like she's worried she's stepping on my territory. â€Å"So are we going to go or what?† A ping of jealousy pinches inside my chest. â€Å"Yep, let's go, beautiful.† Micha leads the way around the fence and up his driveway to the garage. When I step inside, my mouth falls open. Parked in the middle, between the walls lined with shelves and tools, is a shiny 1969 Chevy Chevelle SS. It's painted in a smoky black with a cherry red racing stripe down the center. â€Å"You finally fixed it up?† He pats the shiny flawless hood, his eyes sparkling with excitement. â€Å"I finally got around to it, after talking about it for four years.† His eyes find mine, seeking my approval. â€Å"So what do you think?† â€Å"It's kind of old.† Lila pulls a face at the car. â€Å"And really big.† â€Å"I thought you liked things big?† Micha teases. I punch him in the arm and he laughs. â€Å"Ow, I meant hands. Jeez get your mind out of the gutter.† I roll my eyes. â€Å"You did not, you pervert.† He shrugs, his eyes lustrous in the sunlight filtering through the gritty windows. â€Å"So what. It got you to lighten up, didn't it?† â€Å"Are we driving it to Grady's?† I opt for a neutral voice. He slips his keys out of his pocket and tosses them to me. â€Å"Yeah, go ahead. It's all yours.† I swiftly shake my head and throw the keys back at him, like they're scorching hot. â€Å"No thanks. I don't want to.† He cocks an eyebrow, looking sexy. â€Å"What do you mean you don't want to?† â€Å"I mean I don't want to drive it.† It nearly kills me to say it. I walk around the front of the car, open the door, and gesture for Lila to get in. â€Å"But it has a blown 572 Big Block in it,† he says astounded with the keys hanging loosely from his fingers. â€Å"How can you not want to drive it?† My insides twitch to drive it, but I won't buckle. â€Å"It's fine, Micha. I'd rather be the passenger.† â€Å"What does that mean? A blown big block or whatever you said?† Lila wonders as she walks to the side of the car. â€Å"Wait, are you guys talking cars? El doesn't like cars. In fact, she made us take the bus most of the time when we left campus.† â€Å"Oh really?† His tone implies otherwise. â€Å"That's news to me.† â€Å"It's a waste of gas,† I lie, attempting to mask the truth; that I miss it. The rush, the speed, the adrenaline high. Lila ducks inside the car and into the backseat. I climb into the passenger side and Micha opens the garage door. He revs up the engine, letting it rumble, teasing me, before backing down the driveway. â€Å"I'm starting to think that the Ella you knew isn't the same one as I know.† Lila buckles her seatbelt up. He spins the tires down the road. â€Å"I think you might be on to something Lila, because the one I knew loved cars. In fact she used to hang out in the garage all day with the guys while the other girls played with their hair and makeup.† He flashes me a dangerous grin. â€Å"She used to get all excited when we'd go racing.† No matter how hard I try to hinder myself from getting energized, I can't. Those hot summer nights, flying down the highway, neck and neck with another car, the rush soaring through my body. Micha trails his finger along my neck and rests it on my pulse. â€Å"You're getting excited just thinking about it.† His touch spreads a longing through my body. I swat his hand away, cross my arms, and focus on the window, watching the neighborhood blur by as he cruises over the speed limit. Micha shifts the gears and the engine thunders louder, begging to burn rubber. â€Å"Is it legal to be driving this fast?† Lila asks nervously. We glance back at her and she grips the edge of the leather seat. â€Å"It just seems like we're going really fast, especially in a neighborhood.† Micha holds my gaze resolutely as he downshifts and pumps up the rpms. â€Å"What do you think? Speed up? Or slow down?† I want to tell him to slow down, pull on my seatbelt, and look away, but a passion that was dead raves. He throttles the gas pedal, keeping his eyes on mine, venturing me to look away first. â€Å"Um†¦ I don't think this is a good idea.† Lila's voice is far away. The car surges faster down the narrow road and his eyes dare me to tell him to slow down and part of me wants to. Desperately. But as he shoves the shifter into the next gear, going faster and faster, my body pleads to let go. Suddenly, Lila screams, â€Å"Stop sign!† Micha's eyes sparkle like sunlight reflecting into the ocean. He slams on the brakes, squealing the car to a halt, and throwing us all forward. My hand shoots out and I brace myself from hitting the dashboard. â€Å"Are you crazy?† Lila's voice cracks as she situates back into the seat and realigns her dress over her legs. â€Å"What is wrong with you two?† Micha and I look at each other and my body is burning with a hidden desire that I won't admit exists. My heart beats in my chest, rock steady and alive again. For a second, I'm back in the place I lost. Then Micha ruins it. â€Å"See, the same old Ella still lives.† He grins arrogantly as he drives through the intersection. â€Å"She just needed a little push out.† I click the seatbelt locked, proving a point. â€Å"No, she doesn't. She's gone forever.† â€Å"Try all you want, but I'm bringing her back.† He bites his lip, refocusing on the street as he mutters, â€Å"I won't let that night ruin you forever.† But it did. It broke me into a million pieces and blew them away in the wind, like crumbled leaves. That night was one of the most incredible nights I've ever had. Then I quickly plummeted toward rock bottom.

This Is What It Means to Say Phoenix, Arizona by Sherman Alexie Free Essay Example, 1250 words

However, the bonds of family cannot be destroyed. They are passed on from one generation to the next. Although Victor has no close contact with him, the father’s death is â€Å"a genetic pain† (Alexie, 7). The title suggests that, as Victor travels to Phoenix and claims the remains of his father, the old man lives on in his son. Victor experiences a sense of closure as he â€Å"searched his mind for memories of his father, found the good ones, found a few bad ones, added it all up, and smiled† (Alexie, 14). His bond with his father is strengthened. This theme of rebirth is emphasized towards the conclusion of the story, when Thomas states his intention of scattering Victor’s father’s ashes in Spokane Falls and his certainty that â€Å"He will rise, Victor, he will rise† (Alexie, 17). As the new offspring rises from the ashes of the old Phoenix, Victor, the son, rises from the ashes of his father. The ashes constitute another powerful symbol in the story. They are related to the myth of the Phoenix above, in which the ashes of the predecessor are the raw material for the rebirth of the progeny. We will write a custom essay sample on This Is What It Means to Say Phoenix, Arizona by Sherman Alexie or any topic specifically for you Only $17.96 $11.86/pageorder now In addition to this, the ashes also stand for the past. Both Victor and his father run away from their past. The father â€Å"wants to run and hide† (Alexie, 14). The father runs away from the reservation to Arizona, while Victor metaphorically runs away from his father. The ashes symbolize connection. The ashes form the bridge which connects Victor to his past and to his father. By accepting the ashes, Victor accepts his father and opens his heart to the enduring legacy of his parent in his life. The ashes stand for family bonds. The father-son relationship which is lost by Victor is reclaimed by him through the ashes. The ashes also symbolize the bond of kinship between Victor and Thomas. Victor is surprised when Thomas says, â€Å"Yeah, I remember your Dad† (Alexie, 14). He learns that Thomas, his cousin, shared a unique relationship with his father. It is Victor’s father who finds the thirteen year old Thomas stranded far fr om home in Spokane and takes care of the boy. The father secures an assurance from Thomas that he will look after Victor. The father thus becomes a bridge between the two cousins. Thomas and his uncle share a special bond founded on their concern for Victor. Thomas reaffirms this commitment when he tells Victor, â€Å"I came because of your father (Alexie, 14). The ashes are not only a bridge between Victor and his father, but also between Victor and Thomas. Victor acknowledges his enduring bond of kinship with his cousin by giving him â€Å"the cardboard box which contained half of his father† (Alexie, 17).

The Psychological Perception Of Aaron And Mentally

With this technique the psychological expert relaxes Aaron and mentally reinstates the context of the crime by introducing herself and makes him feel comfortable, in order to find out what actually happened in the murder. Furthermore, the expert tells him that she will film the sessions and she might probably be called in court. While analyzing him, the expert starts doubting that Aaron is guilty. This is because of his naivety and innocent view. The expert finds out that Aaron had been abused in his childhood by his father, what lead him to create a double personality. Aaron has created a person called Roy, in order to face this abuse and pain. Therefore, the expert reports to Vail that Aaron suffers from multiple personality disorder or dissociative identity disorder (â€Å"MPD/DID†), which proves Aaron’s whole argument. MPD/DID â€Å"is an illness that is characterized by the presence of at least two clear personality states, called alters, which may have different reactions, emotions, and body functioning† than can lead to â€Å"time and memory lapses and blackouts† . This illness is â€Å"is thought to be an effect of severe trauma during early childhood, usually extreme, repetitive physical, sexual, or emotional abuse, which produces a lack of connection in a person s thoughts, memories, feelings, actions, or sense of identity†. Sexual abuse In the middle of the trial, Vail steals from the crime scene a video tape of the archbishop Rushman, in which the archbishop sexually abusesShow MoreRelatedSchlossberg s Transition Theory Model792 Words   |  4 Pageschain of command. The typical soldier learns early on they are part of a team and each member of the squadron brings a different set of strengths and weaknesses to the regiment. 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The Framers Of The Constitution Essay - 1346 Words

Certain interests do not change over time in our society. Over 200 years ago, the prominent concern that led to the framing of the Constitution regarded the establishment of a government that was â€Å"for the people and by the people.† The framers of the Constitution, with concern of an over powering central government in mind, provided a basis for the structure of the federal government of the United States. The powers of the legislative, executive, and judicial branches of government are laid out strategically in a way that no one branch can have more power than the other. The national concern of maintaining a legitimate government has not shifted since the initial days of the framers. Although the capacity of the government has grown over time, the system of checks and balances that was adapted in the framing of the Constitution allows for the structure and powers of the federal government to remain in order today. Other than providing a structural map for how the gov ernment will operate, however, the additional aspects of the Constitution fail to administer practical framework for addressing 21st century interests. This document was written over 200 years ago and it has not been altered substantially since then (Lazare). While certain Amendments have been added to assist the Constitution in staying relevant, such as the abolishment of slavery and the addition of women’s right to vote, there has been practically nothing added to help in applying the framers’ intentionsShow MoreRelatedFramers of the Constitution1047 Words   |  5 PagesThe Framers of the Constitution and the Republicanism The constitution is the supreme law of the land. Even though it is the supreme law of the land, it is not well defined; it isn’t specific on multiple areas. Because of that, the constitution has been misjudged and miss interpreted in the past. However, there are certain parts were the Constitution is specific. 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Qualitative Characteristics of Information- myassignmenthelp

Question: Discuss about theQualitative Characteristics of Financial Information. Answer: Introduction Financial Information is the set of raw accounting data of an entity which is presented in an organised form in the general purpose financial statements. The financial information is used for the financial reporting purposes by an entity hence it must possess the basic qualitative characteristics as prescribed by the Australian Accounting Standard Board in SAC 3, Qualitative Characteristics of Financial Statements. This standard on accounting concepts sets out all the key characteristics of financial information. The basic characteristics of financial information are classified on the basis of two criteria i.e. selection criteria and presentation criteria. On the basis of selection criteria the information must be characterised as relevant and reliable and on the basis of presentation criteria the financial information must be comparable and understandable. Qualitative Characteristics of Financial Information Characteristics on the basis of selection of financial information: Under this set of criteria relevance and reliability are considered as the basic qualitative characteristics required by financial information to be possessed in order to be competent for the financial reporting requirements (FASB, 2010). Relevance and reliability are equally important and therefore can be ranked before one another. Relevance Information to be considered as relevant must be capable of influencing the users decisions. To influence the decision making process of the readers the financial information play two important roles that are the predictive and conformity role (Australian Government, 2001). The predictive value of an information is defined as the ability of financial information contained in general purpose financial statements, to enable the users to make predictions and estimations about the future situation of the concerned company (Jones Smith, 2011). To possess the attribute of predictive value the financial information is not necessarily required to be in explicit forecast form. For example, the reported earnings in the financial statement to have a predictive value must enable the users to predict the level of future earnings of the company (Birt, Muthusamy Bir, 2017). Another example to illustrate the predictive value of financial information can be taken from the current level of asset holdings of the company which will be considered of value if it makes the users able to predict the companys capability to assess the future opportunities in the market. Confirmatory value of information will enable the readers to verify and confirm the past evaluations (Hodge, Hopkins Wood, 2010). Reliability Reliability of information will be achieved when the information is free from any undue error or the biasness and thus representing the true picture of all the transactions and other business situations in a faithful manner. The degree of how reliable an information is determined by the correspondence between the real business transactions and events and the actual presentation in the financial statements. The reliable information would be accurate enough to represent the true and fair picture of underlying events and transactions. While incorporating the financial information in the financial reports the degree of relevance and reliability of information has to be balances as the reliability of information would not make any difference if the information is irrelevant. On the opposite side, no matter how much relevance an information holds if it is not reliable (Rankin, et al., 2012). Materiality test: Once the information is identified as relevant and reliable it must be tested for its materiality level. Materiality of the information is defined as the significance of the information in the overall decision making process of an entity. If immaterial information is incorporated in the financial reports it will distort the quality of information content as a whole and will also contribute to disturb the basic element of understanding of the financial information. The materiality of any information can be assessed either on the basis of size of the information or on the nature of information. The test of materiality is important because an information which is of relevance and is reliable in its general nature but not material in the given circumstances for which the information is prepared and presented. Characteristics on the basis of selection of financial information: Comparability The comparability feature of information makes it comparable with the other relevant information whether from the same company or from another company in the same industry for the analytical procedures (Franco, Kothari Verdi, 2011). For example, the users may make comparisons of companys current financial position with the previous years results or with the financial performance of other companys whose performance is considered as the benchmark in the industry. For an information attributes of relevance and reliability are not sufficient at a particular point of time or in a specific circumstance or for a specific company (Kober, Lee Ng, 2010). The information must be comparable with the information of the other times or another entities. In order to achieve the purpose of comparability, the consistency of information between the different reporting periods and reporting entities is required to be maintained. Comparability of the financial information must not be construed as mere consistency as it would not be acceptable for the entities to report a matter or a transaction in the same manner as is adopted by the other entities if such consistency policy is not in line with the relevance and reliability values of the information (Collier, 2015). Understandable The accounting information contained in the financial statements must be easily understandable to the users provided they possess the requisite knowledge and idea of companys economic activities. Information must be presented in the clear and concise manner so as to provide the users with an ease to understand the true scenario of companys financial statements (Halabi, Barrett Dyt, 2010). However, the preparers should not ignore the incorporation of items which are complex by their very nature merely to make the financial reports simplified and understandable. Rather the information must be prepared and presented keeping in mind that the users can take expert advice on the matters that are complex by nature. The attribute of understanding must be achieved by the company without having the need to compromise with the prime qualities of relevance and reliability of financial information contained in the general purpose financial statements. Conclusion Financial statements of an entity serve various purposes like for financial reporting requirements, compliance of regulations from various regulatory bodies, loan sanctioning from financial institutions and banks. Therefore, the information contained in the financial reports has to be relevant and reliable so that it can influence the decision of readers. If the preparers of the information neglects the importance of the qualitative characteristics of the information, the information will lose its value in the eyes of users. Besides the key qualitative characteristics, timeliness of the information has to be given due importance. An information provided on time only can have its value for the users in their decision making otherwise it is of no use or relevance. Therefore to provide the best outcomes of the reports the information content must possess all the above discussed attributes. Reference List Australian Government, 2001. Qualitative Characteristics of financial information: SAC 3, available at https://www.aasb.gov.au/admin/file/content105/c9/AASB112_07-04_COMPsep11_07-12.pdf (viewed on 21th September, 2017) Birt, J.L., Muthusamy, K. and Bir, P., 2017. XBRL and the Qualitative Characteristics of Useful Financial Information.Accounting Research Journal,30(1). Collier, P.M., 2015.Accounting for managers: Interpreting accounting information for decision making. John Wiley Sons. De Franco, G., Kothari, S.P. and Verdi, R.S., 2011. The benefits of financial statement comparability.Journal of Accounting Research,49(4), pp.895-931. Financial Accounting Standards Board (FASB), 2010. Conceptual Framework for Financial Reporting: Chapter 1, The Objective of General Purpose Financial Reporting, and Chapter 3, Qualitative Characteristics of Useful Financial Information. Statement of Financial Accounting Concept No. 8. Halabi, A.K., Barrett, R. and Dyt, R., 2010. Understanding financial information used to assess small firm performance: An Australian qualitative study.Qualitative Research in Accounting Management,7(2), pp.163-179. Hodge, F.D., Hopkins, P.E. and Wood, D.A., 2010. The effects of financial statement information proximity and feedback on cash flow forecasts.Contemporary Accounting Research,27(1), pp.101-133. Jones, D.A. and Smith, K.J., 2011. Comparing the value relevance, predictive value, and persistence of other comprehensive income and special items.The Accounting Review,86(6), pp.2047-2073. Kober, R., Lee, J. and Ng, J., 2010. Mind your accruals: perceived usefulness of financial information in the Australian public sector under different accounting systems.Financial Accountability Management,26(3), pp.267-298. Rankin, M., Stanton, P.A., McGowan, S.C., Ferlauto, K. and Tilling, M., 2012.Contemporary issues in accounting. Milton, Australia: Wiley.