Account for decision maker Example

Essays on Account for decision maker Essay Account for decision maker Report on drivers for International Accounting Standards and barriers to its adoption by companies globally International accounting standards are sets rules that guide and regulates accounting information for uniform presentation and facilitated understanding of accounting information among stakeholders across the globe. The standards offer guidelines that national accounting bodies apply in developing national accounting standards. This identifies two sets of regulatory frameworks but national laws have tried to integrate the two by allowing companies to apply either or both of the set of rules based on form of business and commercial laws. Many factors however exist that drives organizations into application of IAS. These are: Globalization Increasing number of stakeholders to accounting information Cost efficiencies Globalization is the major driver to adoption of IAS because of its developed intercinectivity among organizations. Competition that occur at international level requires comparative basis for organizations from different countries and this a similar accounting standard is necessary because accounting information is a significant basis for comparison. An example is the use financial ratios to compare performance of firms that compete in the global market. Globalization also drives adoption of IAS because operation in different countries with different domestic laws require common international accounting standards for uniform legal environments. This is because adopting IAS, where domestic laws allows, will ensure application of similar accounting rules irrespective of the jurisdiction in which a company has a subcidiary. Users of financial information may also exist in different regions and a uniform standard for presentation and intepratation of financial information is necessary for meeting the user’s needs. this motivates companies to adopt the uniform IAS (Edrey and Greggi n.d.,p. 30). Application of different rules in different jurisdiction also means that multinational corporations have to change their accounting information for uniformity and this is costly. Application of IAS in different regions resolves this by eliminating the need for conversion of originally prepared financial information (Edrey and Greggi n.d., p. 29). Many factors, despite significance of the drivers, have also limited adoption of IAS by companies across the globe. These are: Differences in accounting and cultural practices across countries Absence of a regulatory body for enforcing the standards Nationalism Time value of money and appraisal techniques that use the concept The concept of time value of money identifies increasing value of money with time and explains people’s preference of immediate payments over future payments. This is because after payment has been made, it can be invested to generate returns over its value. Simple interest and compound interest valuation are some of the appraisal techniques that applies the time value of money concept. The simple interest appraisal accumulates a constant value over the principal amount at equal time intervals while the compound interest approach accumulates value based on cumulative amount with time and informs value of money after a period of time (Porter and Norton 2009, p. 439, 440). DCF method of appraisal is another appraisal technique which uses the concept of time value of money. The appraisal establishes current value of a future income or expenditure item and depend on such factors as discount rate and time. The net present value, a version of the compound interest appraisal, is anot her appraisal that uses the concept. (Wyatt 2013, p. 383, 384). Reference list Edrey, Y and Greggi, M n.d., Tax law and the Mediterranean area, Marco Gregg. Porter, G and Norton, C 2009, Financial accounting: The impact on decision makers, Cengage Learning, Mason. Wyatt, P 2013, Property valuation, John Wiley Sons, Hhoboken.

Dulce Et Decorum est, written by Wilfred Owen is a very realistic and brutal poem about the First World War Essay Example For Students

Dulce Et Decorum est, written by Wilfred Owen is a very realistic and brutal poem about the First World War Essay Dulce Et Decorum est, written by Wilfred Owen is a very realistic and brutal poem about the First World War. In his poem he describes the terrible conditions of which many Soldiers had to live, fight and for many soldiers die in. This contrasts greatly with the poem The Soldier written by Rupert Brooke. The Soldier is a very passionate patriotic poem about The First World War. The Soldier was written at the beginning of The First World War, whilst the whole Country was full with enthusiasm and with a patriotic feel. Although Rupert Brooke wrote about the War, he himself never made it there as he died on the journey there. This again may be another reason for his enthusiasm, as he had never experienced the grim and harsh reality of War. Dulce Et Decorum est was written towards the very end of the War, where most of the Country was tired and bitter of fighting. Wilfred Owen, the writer of Dulce Et Decorum est, had fought in the War and had experienced the horrific conditions of War. This is maybe the reason he decided to use the highly ironic title Dulce Et Decorum Est, which is a famous line created by the well-known academic Horace. It means it is sweet and fitting to fight for your country. This has a great contrast to the poems tone and content. The content of both of these poems has great relevance to the First World War. The Soldier has great means of pride, patriotism and religious content: In hearts at peace, under an English heaven. By concentrating on these elements, Rupert Brooke creates a very different poem to Dulce Et Decorum est. In the first stanza he writes of how if he were to die in war, a corner of a foreign field will be for ever England. This is very patoratic as it shows the reader, that he has no fear. He follows by decribing England as a beautiful land full of freedom, Gave, once, her flowers to love, her ways to roam. This again is very patoratic as it shows the readers,potential soldiers, that England is something worth fighting for. He starts his next stanza by describing his own psyical and mental fight for his country, And think, this heart, all evil shed away. This shows how he is not jut fighting for his Country he is also fighting a mental battle within himself. He follows by describing himself as a pulse in the eternal mind. Which shows he is well aware he is only a very small piece of a large plan. It could also mean he is in pulse with God and that he believes God is backing them. This gives the reader great confidence as it shows that if God is backing them they must be in the right and therefore they will win. He then finishes the poem by using strong passionate personification to describe England, Her sights and sounds; dreams happy as her day. This is another form of patronism as it gives the reader great pride for England. In Wilfred Owens poem his point of view on the War is very different. He writes about treacherous events vividly which causes very clear images: Gas! Gasà ¢Ã¢â€š ¬Ã‚ ¦yelling out and stumbling. This vivid explanation causes a very clear disturbing picture, which makes the reader think of those who fought for their Country and those who died doing it. This therefore sends the reader a very different view of war. He starts Dulce Et Decorum est by describing the shocking state of which all soldiers were in and the horrific condition which they lived and fought in, Bent double, like old beggars under sacks, Knock-kneed, coughing like hags, we cursed through sludge. He then describes a vivid gas attack by using strong description and imagary, Gas! .uc88aa675735baf2a930ac41cf10b8507 , .uc88aa675735baf2a930ac41cf10b8507 .postImageUrl , .uc88aa675735baf2a930ac41cf10b8507 .centered-text-area { min-height: 80px; position: relative; } .uc88aa675735baf2a930ac41cf10b8507 , .uc88aa675735baf2a930ac41cf10b8507:hover , .uc88aa675735baf2a930ac41cf10b8507:visited , .uc88aa675735baf2a930ac41cf10b8507:active { border:0!important; } .uc88aa675735baf2a930ac41cf10b8507 .clearfix:after { content: ""; display: table; clear: both; } .uc88aa675735baf2a930ac41cf10b8507 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uc88aa675735baf2a930ac41cf10b8507:active , .uc88aa675735baf2a930ac41cf10b8507:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uc88aa675735baf2a930ac41cf10b8507 .centered-text-area { width: 100%; position: relative ; } .uc88aa675735baf2a930ac41cf10b8507 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uc88aa675735baf2a930ac41cf10b8507 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uc88aa675735baf2a930ac41cf10b8507 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uc88aa675735baf2a930ac41cf10b8507:hover .ctaButton { background-color: #34495E!important; } .uc88aa675735baf2a930ac41cf10b8507 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uc88aa675735baf2a930ac41cf10b8507 .uc88aa675735baf2a930ac41cf10b8507-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uc88aa675735baf2a930ac41cf10b8507:after { content: ""; display: block; clear: both; } READ: Compare the views of London presented in Blakes' poem London and William Wordsworth's poem Composed upon Westminster Bridge EssayGas! Quick, boys! à ¢Ã¢â€š ¬Ã¢â‚¬Å" An ecstasy of fumbling, Fitting the clumsy helmets just in time; But someone still was yelling out and stumbling, And floundring like a man in fire or lime. This is very penetrating as the strong imagary make you imagine the shocking conditions and the sudden attack. This therefore makes the prospect of the war a reality. His last stanza starts by describing the attack effect of the gas attack, His hanging face, like a devils sick of sin; If you could hear, at every jolt, the blood come gargling from the frot h-corrupted lungs. This is very frightening for the reader as you can vividly imagine it. It would also be frightening if you had family or friends in the war as it is very easy to imagine the horrific death happening to one of them. In the final stanza, Owen enforces that, should readers see what he has seen, the government would cease to send young men to war, all the while instilling visions of glory in their heads. No longer would they tell them the old lie, Dulce Et Decorum est. The language used in The Soldier has many different descriptive techniques. Rupert Brooke decides to use personification to describe England: Her sights and sounds; dreams happy as her day. This effect echances the certain theme of patronism around the poem, this is because the reader thinks of England as a woman and therefore something worth fighting for. He also uses a few examples of alliteration which is very promanent in old English poems. Alliterations has a gratifying effect on the sound, which gives a reinforcement to stresses, and can also serve as a subtle connection or emphasis of key words in a line, And laughter, learnt of friends; and geltleness. Dulce et Decorum est also includes very clever and effective descriptive words which creates imminant images. He uses imagery in his poem so he is albe to create a picture in the readers mind which is needed to feel the full force of the poem Bent double, like old beggars under sacks, knock-kneed, coughing like hags, we cursed through sludge. He also uses repetition, which is very effective and therefore creates a certain feel for the poem, Gas! Gas! Quick, boys! The tone of The Soldier is very different to the one of Dulce et Decorum as it has very different content. The Soldier has a very uplifting tone this is acheived by using patroatic and romantic content. It is also very optimistic as it ideailized England, this is very unrealistic. On the other hand the tone of Dulce et decorum est is very realistic as is it shows the true, depressing facts of war. Both of the poems impact the reader greatly as they are both written about the same topic,War. The Soldiers impacts the reader by showing a patoratic romantic view of the war. This impacts the reader as it shows great courage and the strong proud atmosphere which was drilled into everyone. On the other hand Dulce Et Decorum Est was written towards the very end of the War and impacts the reader by describing the horrific death of a soldier after being attacked by a gas bomb. This impacts the reader greatly as Wilfred Owen uses many strong language tecniques to create a vivid image. Although both poems are very much about World War One, they are both very different. The Soldier was written during the beggining of the war when the whole country was full with patronism and belief. This is the reason for its upbeat tone and optimism. It is full with religious and patroatic content which is created using strong personiication and descriptions. Dulce Et Decorum est was written towards the end of the War,this is the reason for its very harsh realistic view on the war. Wilfred Owen writes about the shocking conditions and how a fellow soldier died whilst he stood their helpless. He uses strong imagary to create vivid images in the readers mind.

Study Guideline Essay Example

Study Guideline Essay How to write your study plan You are more than just a grade report sheet, and the study plan section of your application is your chance to tell us about yourself. Personal statements are not easy to write, and require substantial planning. Entry to Tsukuba is highly competitive, so spending time on writing the best personal statement possible is important. Plan We’re interested in why you chose this course, at Tsukuba, and Japan. Ask yourself; Why did I choose to study this major? Why are you interested in this subject? Is there a specific topic within this field which interests you? Have you studied this before? What do you expect from the program and from the university? Are you aiming to become qualified for a specific job? Why did I choose Tsukuba, rather than another G30 university? Have you investigated the other G30 universities? What was it that attracted you to Tsukuba specifically? Why do I want to study in Japan? Do you have some special attachment to Japan or Japanese culture? What are my long-term goals, and how does studying in Tsukuba help me reach those goals? Do you want to go on to a Masters degree or PhD? Do you want to work in Japan after graduation? We will write a custom essay sample on Study Guideline specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Study Guideline specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Study Guideline specifically for you FOR ONLY $16.38 $13.9/page Hire Writer What makes me a stand-out candidate? Do you have some special skills or passions which make you a more interesting person? What personal qualities do you possess which make you a good choice for this program? Write Drafts You should have a lot of information on paper by now. That information has to be organised and a draft (or two or three) of your study plan will have to be written. Use separate paragraphs for separate sections, and try to impose a logical structure on your writing. Think carefully about how you want to structure your personal statement. Try to be concise when writing your study plan. The use of concrete examples can help you express yourself clearly. We appreciate that English is some applicants’ second language. However, please try your best not to make spelling errors and use correct grammar and punctuation. Keep your sentences short and simple. Get Feedback Finally, when you’ve written your draft, we suggest giving it a few days and re-reading it. Ask for teachers, parents or friends to read it over and give honest feedback. Give yourself plenty of time to work through numerous versions of your draft, until you are completely happy.

Essay on Unit 2

Essay on Unit 2 Essay on Unit 2 -TERMINOLOGY Learn these basic pharmacology terms: (found on textbook page-44, Table 2-8) tolerance synergism antagonism therapeutic prophylactic -MORE on TERMINOLOGY! Terminology is extremely important in the study of Pharmaceuticals. Each of the terms below have very specific definitions which are important to understand. These can be found in chapter-3 of your textbook between pages 48 and 54, including Table 3-1. Here is a partial list: off-label use official name chemical name generic name Trade, Brand, Proprietary name Legend drug OTC name Indication Contraindication Drug nomenclature -METRIC CONVERSIONS Review the Math Slides for Week 2, and know the relationships between metric units and/or memorize them or learn to use the Sliding Metric Visual Conversion Grid posted in docsharing. Review the Unit 2 practice Problem sheet posted in Doc Sharing. If the methods presented in the math slides for weeks 1 & 2 (Also Posted in Doc Sharing) are not clear, then read Chapters 6-8 in your text and find the system that works for you. Remember the 5 steps used to solve a conversion problem: See Sample Problem Below Sample problem 1: Convert 600 mg to kg Step 1: Write the equation – Starting value & unit, Followed by: a. â€Å"x†, b. â€Å"†, for the conversion fraction c. â€Å"=† d. and Ending units Step 2: determine units for denominator (bottom) of conversion factor Step 3: determine units for numerator (top) of conversion factor Step 4: Look up relationship between starting/ending units In this case the relationship between mg and kg. Use the method of your choice, sliding mnemonic, tables, text, etc. The key is you have to be comfortable with the method/way you determine the relationship. Using the Sliding Metric Visual Conversion Grid to solve metric conversions or find relationships: kg hg dag gram dg cg mg * * mcg 1 1 0 0 0 0 0 0 Relationship: 1 kg = 1,000,000 mg or  Now that we know the relationship add it to the equation: Step 5: Solve the equation: When solving first check to make sure that starting units are cancelled! With the starting units cancelled we are left with ending units on both side of the â€Å"=† (equals sign). Alternative method of Metric conversion. Sample problem 1: Convert 600 mg to kg First enter the given value into the Sliding Mnemonic scale. Remember the decimal is to the right of the unit. So the mg decimal is between the mg column and the first â€Å"*† column. See number in RED below kg hg dag gram dg cg mg * * mcg 6 0 0. Now locate the decimal for the kg units, again it is to the right of the unit. So the kg decimal is between the kg column and the hg column. Now bring the numbers down from the above row (containing the 600 mg) into the row to be used for the kg conversion. See numbers in BLUE below. kg hg dag gram dg cg mg * * mcg 6 0 0. 6 0 0 Now add kg decimal and zeros as needed to make the conversion. See GREEN numbers below. Please note that the zeros following the number 6 have been deleted as training zeros should not be used when writing the numbers. kg hg dag gram dg cg mg * * mcg 6 0 0. 0. 0 0 0 6 0 0 Now just read the answer off the Sliding Mnemonic Scale : 600 mg = 0.0006 kg There are many different types of oral drug dosage forms, from capsules and tablets, to quickly dissolving tablets used both on and under the tongue, to various types of syrups and solutions.

Risk But, Wasnt That a Disaster Essay Example | Topics and Well Written Essays - 1250 words

Risk But, Wasnt That a Disaster - Essay Example Turner, from his research work and a later published book â€Å"Man Made Disasters†, establishes that clear patterns can be drawn out of every disaster that takes place due to human negligence (Turner, 1978). These patterns according to him are clearly divisible in six steps. He also argues that humans can do much more than just witness a catastrophe. Similarly, Perrow in his published book â€Å"Normal Accidents† mentions that due to the fact that people are incompetent when it comes to ‘handling complexity’ (Perrow, 1984) therefore accidents at composite facilities come by easily. Both, Turner and Perrow’s work is highly regarded, which were only possible due to society’s resolve to find a way to avoid accidents. Turner also points out in his above-referred works that usually it is the un-tested innovation that causes the disaster. He refers to accidents at Hixon in 1968 and Summerland in 1973. Moving from physical disasters to corporate ones, the writer talks about the opportunity for isomorphic learning wherein firms specialize in a special segment and engineer the best possible way of doing that job. This way significant time is saved as organizations can outsource a particular activity and don’t have to spend the time to learn it to do the right way. Not only this complex processes can be better performed by the taskmasters. Errors in these processes are usually human, and therefore learning to deal with infrequent events is what isomorphic learning is all about. Analyzing these disasters one realizes how similar they are at the time of happening. Human errors are seen to be a major player as far as financial disasters are concerned. Therefore, according to the writer, there is a severe need to learn from these mistakes so that such incidents can be avoided. Although the work that the writer of the article has cited from the authors is pretty much credible, however, more supportive work would make the argument stronger. Incorporating research and studies gives a lot of weight to the examination.  

Marketing And Sponsorship For Events And Sports Essay

Marketing And Sponsorship For Events And Sports - Essay Example The teams will be composed of players from various universities, an all-star game of sorts. Having these players participate in the game will increase the interest of the target audience. Amateurs may draw inspirations from these games, and eventually apply the techniques in their own fields. Part of the organizer’s marketing plans is to do radio advertisements two weeks before the event. Utilizing above-the-line media will expand the organizer’s reach and will definitely elicit interest among listeners. Below-the-line media such as posters and flyers will also be used. To support the marketing budget, sponsorships with media and consumer groups shall be initiated. This will result in support in terms of budget and promotions. At the end of the event, the organizers targets for the audience to have increased interest in sports, consequently increasing inquiries in sports-related courses and programs. II. TARGET MARKET III. SWOT a. Strengths – Middlesex University in London is known for its support to Sports Activities. In fact, its involvement in sports activities goes to the extent of encouraging its students to participate and volunteer in sports-related activities. Further, as stated in its website, picking which sports to participate in is a student’s second major decision after selecting the course to take (Middlesex University London 2012). Its expertise and participation in sports activities in the city is a good work ground in implementing this Sports Open Day. Another factor that may considered as strength is the Londoners’ obvious love for sports, which was probably fueled by the city’s hosting of the 2012 Olympics. The clamor for sports activities is still lingering, and the youth are the best group that considers sports-related activities a one of their priorities. b. Weakness – Activity-related funds are still being built up, with great dependence on sponsorships. Though a lot of organizations and co mpanies have the capacity to pledge support for the program, the university’s challenge is to be able to get the needed funds to ensure success of the event. Further, the organizers should be able to come up with the needed funds within a span of less than two months, a feat that is achievable, but would entail hard work for the marketing committee team. c. Opportunity – The city government of London has promised to put in more support in sports-based activities through the mayor’s legacy projects (Increasing opportunities to play sports 2012). Middlesex Universities’ Sports Event is aligned to this goal, and as such, the situation provides a great opportunity for the marketing and promotions with the support of the local government. Having this kind of supporting environment strengthens opportunities to the event organizers. d. Threats – No known major threat has been identified, though probably, the presence of sports-related campaigns that are m ore commercial in value lessens the attractiveness of this endeavor. The organizers however would still want to capitalize on this threat and use it to the event’s advantage by not antagonizing mainstream efforts. Bringing in sponsors from the mainstream group will address this threat as having consumer companies participate in the Sports Open Day would mean opening doors to a wider market reach. IV. OBJECTIVES The

Postcolonial Novel Essay Example for Free

Postcolonial Novel Essay To fully understand Chinua Achebe’s book Things Fall Apart, one must not fall for the idea that there is one main purpose for the novel. Simply stated the story is much too rich and complex for that. The themes of Okonkwo’s life, and the Ibo culture, are twofold: it is the relation of the conflict between an individual and society, and also the description of the conflict between the larger forces of cultures clashing. Support for this dual thesis is overwhelming. To begin with the text itself demands that interpretation. Things Fall Apart clearly begins with a focus directly aimed upon the main character of Okonkwo. It is going to revolve around his life. However, at the very same time, the protagonist is not mentioned even one time early on without being connected simultaneously with thoughts of both his home village and the larger culture of the Ibo people. This cannot be ignored. One could argue that rather than being a larger purpose book Things Fall Apart is just a novel of the life and growth of one man, but this is rather silly and simple. The title of the book puts one right on the path to refuting this, giving context to a larger meaning. It is clearly encouraging one to look at larger ‘things’ as opposed to a person. This is coupled with the basis for the title itself, quoted on the flyleaf: The Yeats’ poem The Second Coming: Turning and turning in a widening gyre The falcon cannot hear the falconer; Things fall apart; the center cannot hold; Mere anarchy is loosed upon the world. (Quoted in Things Fall Apart). Therefore given the context of a large chaotic world it would be more than naive to assume a different interpretation, that of a more concentrated work based upon an individual. To best prove the ambivalent statement of purpose about Achebe’s novel it is vital to review critical and popular commentary. This book has struck a highly resonant chord with readers in the fifty years since its first publication. It unabashedly describes an African culture in such a way that the power of the society is shown, and the power of the African individual is also demonstrated. Naturally, all minority groups and oppressed people can find inspiration within the pages. As a result, as may be expected, strong opinions have been catalogued as analysis over time. This paper reviews two such supports for each purpose stated in the thesis. The first part deals with the conflict between individuals and society. The primary source naturally is the book itself. Briefly paraphrased Okonkwo is a well known warrior. He is extremely self centered and important at the beginning of the novel. This has as its roots a severe cynicism regarding the life and experiences of his father Unoka. In a world where the society of Ibo is stronger than the individuals, this lack of respect seeps into Okonkwo’s world. The foible is too much and eventually pits him at odds with his society. Charles H. Rowell held a conversation regarding this aspect of Things Fall Apart with the author himself. What resulted was a fine understanding and awareness of this thesis through the words of Achebe. One example of his thought process and the workings of the story of Okonkwo on a personal level is this answer. â€Å"People are expecting from literature serious comment on their lives. They are not expecting frivolity† (250). Or as Rowell comments, the creation of Achebe’s stories such as Okonkwo’s are not made just to entertain. They are to connect with readers about their own experiences and then instruct them from there. Rowell’s interview shows an awareness of the importance of the social story. His questions aim to reveal this oft overlooked aspect of writings such as Things Fall Apart. It is tempting, he relates to merely dismiss (if this is even fair wording) the book as commenting only on the larger theme of Ibo society and what happens when an established social realm is invaded by foreigners. Instead he and Achebe through the discussion point to the power of a narrative surrounding the conflict that one can have on a smaller, more concentrated level: the conflict that occurs when one runs counter to their own society’s expectations. When Okonkwo becomes too heavily involved on a personal level with the sacrifice of the neighboring Mbaino culture, he runs into direct opposition to the world directly around him. That and his character traits create early conflict and show to the world a story based upon that – an important revelation to readers across the spectrum that may find themselves sometimes in this predicament. The biography of Achebe by Ezenwa-Ohaeto reveals this purpose to be true as well. And this comes from a treatment of just where Achebe was in his own personal life and the moods and hopes that he possessed while writing the book. He was working as a controller at the time in Eastern Region when he first began attempting to introduce Things Fall Apart to the publishing world. At this time, he ran into the sort of direct conflict with his own society, ironically, that he would develop in the story of Okonkwo. There was great objection to a book about Africans by Africans at the time. The 1950s were not exactly a compassionate moment for the words of Africans. Independence was on the horizon for many countries, but there was also a great deal of fear. This desire of many to not rock the boat, so to speak, put those who would speak out in a path of intersection with their own society (65). This only encouraged Achebe to produce a vision of that for his protagonist. There must be the strong character trait in one that wishes to change his social culture for the better, he reflects in his novel. The experience of Okonkwo is the experience of an individual in conflict with his society and the results that may come, unexpected or not, from that. The second section concerns itself with the conflict inherent when two cultures clash. This is the broader perspective, necessarily, compared to the experience of the individual. This also is the more basic and popular understanding of the novel. It is very easy to see all of the reasons why. Again, a look at the primary source of the novel is the starting point for any discussion. Commentary on the book will never quite serve the reader as well as the book itself. And what does it indicate? Most of the second section of the story is examining what happened to the Ibo people and their culture when the white culture insidiously worked their way into it. It broke the home culture into pieces. Things did, indeed fall apart. Consider this quote directly from the book: If we fight the stranger we shall hit our brothers and perhaps shed the book of a clansman. But we must do it. Our fathers never dreamed of such a thing, they never killed their brothers. But a white man never came to them. So we must do what our fathers would never have done. (Achebe 203). There is no better analysis of this second theme of Achebe’s work. Two cultures clash. Chaos results. And yet that is only the superficial layer of the problem, as this quote clearly shows. The problem that occurs when cultures come into contact and then conflict with each other is the assimilation effect. There will always be faction that fall prey to the invaders and their attractive ideas. Sometimes that is enough for them to forget the values of their peoples. This conflict then with their own home society can cause open resentment and actual warfare. Then the culture falls into shambles even worse as shared societal values are discarded. In the end there are not only two social cultures left: the home and the invaders. There are three: the home culture, the invaders, and the home culture that is infected by the invaders. None of them are true allies and only further conflict can be expected. Chapter three of John Ball’s book Satire and the Postcolonial Novel (79-114) examines this issue and the breakdown that results from it. He takes the even larger view that is used often as well when looking at the clashing of the Ibo with the whites that have come into their world. He reviews this setting of Things Fall Apart to be a criticism and revelation of the greater issues of colonialism in Africa (and other parts of the world, for that matter) as seen through one African author’s eyes. Rather than look too thoroughly at the early parts of the novel, he focuses rather on the part of the book in which the two cultures come into contact. This is the point of departure for this second theme. It is accurate to say that most of the pages from that spot and onward deal with this cultural clashing issue. I think, too, that it is accurate that this does work as a satire. That is to say that I fully believe that Achebe is trying to achieve this effect. Only too well did he personally understand what happens when two completely variant cultures meet. His hope and the hope of the Africans around him was that if treated peacefully, the foreign culture would come in and only benefit them, but he also saw the harsher side of the realities. This is how Things Fall Apart deals with the situation. Ball is not the only one who could see this expression in the novel and in other works by Achebe. It is a strong defense of the idea that one of the two main themes of the book is that of what happens when two cultures clash. A final proof would use is Isidore Okpewho’s commentary on Achebe in Chinua Achebe’s Things Fall Apart: A Casebook. She sees too this problem with assimilation, cultural conflict and resultant expectations. These are all the values and stories of Things Fall Apart. Seen from the outside she has several comments and thoughts about how these topics are addressed by connecting them to the outside world at the time of the writing. She describes the authorship of this book as being a â€Å"succession of forces controlling his [Achebe’s] development as a writer† (5). This is a great assessment. It sets the stage for understanding the direction of his landmark work Things Fall Apart. It is indeed this stage that the book concerns itself with. There is a succession of forces, to use Okpewho’s words, that are acting upon the Ibo culture. These control the development of the world of that African region and create mass conflict between the two cultures. The assimilation effects, she continues, were strongest in the Ibo part of the world. This is accurately reflected, too, in the sinister ways in which the foreigners crept in with their influences. That is the warning cry of Okonkwo with the text. He sees that the policy of indirect rule is only designed to place one group of people into opposition with another group of their own people. This splinters and fragments the strength of the initial cultures. It created enemies where there weren’t any other, as reflected in the quote concerning the killing of brethren, used above. This was the white way. It is no surprise then, that this theme would find its way so strongly into Things Fall Apart. The topic is addressed as a cautionary tale. Achebe had already seen this happen in his own world. He saw the sad results. He knew how destructive the penetration of home cultures could be. All of these can be found in Part Three of the book. â€Å"It is already too late,† said Obierika sadly. â€Å"Our own men and our sons have joined the ranks of the stranger. They have joined his religion and they help to uphold his government† (176). It is the despondent tone of the theme describing the clash of cultures. All of the above commentary from several sources, combined with a close and analytical reading of Chinua Achebe’s Things Fall Apart reveals the thesis to be strongly supported. Of the novel’s purpose, two things then are true: it aim to relate an expression of conflict between an individual and society, while concurrently exploring the description of conflicts resulting from the larger forces of cultures clashing. References Achebe, Chinua. Things Fall Apart. New York: Anchor Books, 1994. Print. Ball, John C. Satire the Postcolonial Novel: V. S. Naipaul, Chinua Achebe, Salman Rushdie. New York: Routledge, 2003. 79-114. Print. Ohaeto, Ezenwa. Chinua Achebe: A Biography. Oxford: James Currey, 1997. Print. Okpewho, Isidore, Ed. Chinua Achebe’s Things Fall Apart: A Casebook. Oxford: UP, 2003. Print. Rowell, Charles H. â€Å"An Interview with Chinua Achebe. † Chinua Achebe’s Things Fall Apart: A Casebook. Ed. Isidore Okpewho. Oxford: UP, 2003. 249-272. Print. Conversations with Chinua Achebe. Ed. Bernth Lindfors. Jackson, MS: UP, 1997. Print.