Explain and evaluate the significance of the IAASB clarity project for Essay

Explain and evaluate the significance of the IAASB clarity project for UK audits - Essay Example As a result, any case of bankruptcy of corporations whose financial accounts were audited; would directly or indirectly point out the role and possible and probable contribution of auditors. Since the fall of Enron, WorldCom and the most recent global financial crisis, the role and practices of auditors have come under more scrutiny than ever before. And these scandals and termed as ‘audit failures’, defined as an event in which the auditor fails either to implement generally accepted accounting principles or to issue qualified report.( Francis, 2004). But, previous research suggests that audit failures result in the impairment of auditor reputation, as witnesses by a loss in market share (Firth, 1990; Wison and Grimlund, 1990; weber et al.2008), also lower audit fees (Davis and Simon, 1992). The recently emerged financial conditions have put more pressure on the International Auditing and Assurance Standards Board (IAASB) to revisit some of the basic International Stand ards on Auditing (ISAs). Undoubtedly, the use and need of these international auditing standards is never more needed and felt than this time. In the current economic and financial global circumstances, the need and significance is timely understood and realised by the IAASB. In collaboration with other international professional auditing, accounting and other professional bodies, the International Auditing and Assurance Standards Board began its working on the clarity project in the year of 2006 (Smith, 2010). This clarity project is designed and established to reduce the ambiguity in some of the standards on the auditing, and it is designed to enhance clarity on some of the standards. Additionally, another significant aim of this clarity project is introduced to enhancing understandability on some of the auditing standards. The new clarified audit related standards came into force in the UK and in Ireland for the purpose of audit of financial statements for period ending on or aft er the date of 15 December 2010, But, before going to explain and evaluate this clarity project for UK, it is vitally important to understand the main objectives behind the establishment of the International Auditing and Assurance Standards Board. Background of International Auditing and Assurance Standards Board The IAASB is established to develop auditing and assurance standards

Ice and Snow Removal Essay Example for Free

Ice and Snow Removal Essay Ice can affect an airplane’s engine two ways. First, it can form in the carburetor of the engine, blocking the travel of the fuel-air mixture through the carb and possibly resulting in engine failure. Second, ice can also form over the air inlets through which the stream of air must flow on its way to the intake system of the power plant (Eichenberg, 2001 p. 14). Deep inside of the carb, there is a little passageway through increase in its temperature because the compression physically forces the molecules of the gas closer to each other. When the compressive force is removed, as it is when the fuel-air mixture travels back into a wide opening of the venturi, the temperature of the gas drops. Cooling occurs because the compressive force has been removed and the molecules spread out; hence, molecular activity (heat) declines. A small flapper that controls how much fuel air mixture is allowed to go into the cylinders is placed in or very near the venturi tube. This flapper device is called a â€Å"throttle place. † When you push in or pull out the throttle control in the cockpit, the action is to move the throttle plate in the carburetor. In turn, the throttle plate is regulating the amount of the fuel-air mixture that is being fed to the intake system of the engine: more flow, more power; less flow, less power. It works the same way in a car engine (Andersland and Ladanyi, 2004 p. 242). When the air is colder than freezing, ice loves to form on the edges of hard objects that are placed in the stream of the air laden with water vapor. Moreover, the temperature drop in the carburetor can be as much as 90F and the freezing point of water is 32 °F, carburetor ice can be a possibility anytime (Lankford, 2000 p. 68); hence, the removal of ice and snow is necessary . Discussion Ice Formation and the Processes Involved In understanding the concepts of ice and snow removal, it is essential to understand the process behind the rationale of ice formation in these structures to further comprehend the rationale behind the mechanics of ice and snow removal. Icing on the airframe of an airplane is deadly, although severity cannot be overemphasized (Andersland and Ladanyi, 2004 p. 242). Any accumulation is a situation that must be dealt with immediate concern especially is it has been prior to plane functioning. The course of action the pilot takes depends upon many factors, including but certainly not limited to whether the airplane has any ice-protection equipment. Normally the water in the air is in a gaseous state, and we refer to it as water vapor. Water vapor will change to the liquid state at a certain temperature (determined by atmospheric conditions) and become visible, and such temperature is considered as the dew point (Eichenberg, 2001 p. 14). When the dew point is lower than the ambient temperature, the vapor remains a gas, and the water molecules may not be evident in the air. When much vapor is contained in the air that the air cannot hold any more, the humidity has reached or very nearly approached the 100% level (Ashford, Stanton, Moore, 1997 p. 312). When humidity hits 100 percent, dew point and temperature will be the same, and water vapor will start becoming visible. The formation may evidently become fog, clouds, rain, drizzle, or other forms (Eichenberg, 2001 p. 16). Airplanes can fly just fine through most visible moisture as long as the temperature at the flight level is warm enough that the water do not freeze. However, when the ambient temperatures are cold enough that the water in the air is already frozen, it generally will not adhere to the airframe: hence, structural icing is not generally a problem in those conditions. Water can exist in the liquid state at temperatures below 32F. It is called super cooled water (Ashford, Stanton, Moore, 1997 p. 313). The science behind this phenomenon is complex, and it is essential to understand that super cooled water can be present even though the temperature outside the airplane below freezing. When a droplet of super cooled water hits the airplane, the surface tension on the outside of the droplet breaks (Andersland and Ladanyi, 2004 p. 247). Since the airframe is cold and at or below freezing, if the ambient temperature is likewise, the droplet freezes to the airframe upon impact, and ice forms. Ignore the friction heating that occurs on the leading edges of the airframe, when though the space shuttle gets red hot from friction as it reenters the atmosphere, it will not gain any similar effect in a small airplane (Andersland and Ladanyi, 2004 p.246). At speeds faster than about 400 knots, ice seldom adheres to airframes, but does not go that fast either. When your light airplane goes through the applicable atmospheric conditions, ice will form on it (Lankford, 2000 p. 64). Airframe icing can also occur when the clouds or other visible moisture and the surface of the airplane are at a temperature slightly warmer than freezing and the water is not super cooled. As water droplets hit the airframe and splatter, they cool slightly (Eichenberg, 2001 p. 16). Expect airframe ice in temperatures as warm as about 34 °Ã¢â‚¬â€36 °F. Ice that forms on the structure of the airplane falls into three classifications: rime, clear, and mixed. Rime ice is cloudy in appearance due primarily to the fact that it contains air entrained within the ice (Ashford, Stanton, Moore, 1997 p. 312). Clear ice is smooth and much more transparent than is rime because it has little if any air trapped inside. On the other hand, mixed ice is a combination of rime and clear types. The Dangers of Ice and the Rationale for its Removal Ice and snow removal in air crafts post various risks that may affect the passengers and the crew present especially during flight. Our discussion about the effects of ice on the airframe and dealing with icing encounters assumes that flying an airplane that is not approved for flight into known icing conditions. Only a very few light, single engine airplanes are so approved, while the greatest majority of light planes cannot be flown into icing conditions, either legally or safely (Ashford, Stanton, Moore, 1997 p. 314). Accumulations of ice on the airframe do three things, none of which is positive: airfoils change shape, weight is added, and drag increases The worst part of airframe ice is the simple fact that all three negatives act together—you never get just one or two of them (Eichenberg, 2001 p. 16). When ice accumulates, the airplane needs to carry more weight, with a wing that has far less lifting power than it will when clean of ice, and the airplane’s increased drag must be overcome by a propeller that cannot produce its normal thrust, since it is contaminated with ice too (Andersland and Ladanyi, 2004 p. 248). This combination has effects that are exponential in the decreased performance of the airplane. Any amount of Ice on the wings, tail surfaces, and propeller changes the shape of the affected surface. This change of shape changes the airfoil and alters its characteristics. Ice never accumulates exactly the same way twice, so when flying an airplane, not approved for known icing conditions, and get into ice with it (Kazda and Caves, 2007 p. 112). When a factory seeks certification of an airplane for flight into known icing, any experiments and analyses are performed that do not done for a lightplane, which is not going to be certified for known icing (Ashford, Stanton, Moore, 1997 p. 313). The manufacturer will do, or contract to have done, what is known as an impingement analysis. This means that, through the use of computer models and scientific analysis, engineers will look at the airfoils and determine where water droplets of certain sizes will affect the leading edge. After the impingement analysis is completed, the airplane will be flown in natural icing conditions as a part of its certification trials (Vinson, Rooney, 2006 p. 72). Often, a model of the wing will be put into a wind tunnel that can spray water droplets onto it, and further test the results of the impingement analysis. Moreover, the airplane will be flown behind a tanker that sprays water onto it so the flight test people can see how the entire deicing system works in flight (Eichenberg, 2001 p. 18). None of these steps is taken when certifying an airplane that will not be approved for flight into known icing (Andersland and Ladanyi, 2004 p. 248). Such is the reason for precarious position when getting into ice in a typical light plane, which has never been tested or certified for known icing. Nobody knows what shape the airfoils will take as Ice builds on them. As the accumulation progresses, the shapes of the wing, tail surfaces, and prop are continually changing (Kazda and Caves, 2007 p. 114). No one knows the handling qualities, stall speeds, stall characteristics, reduction of prop thrust, or any of the other performance parameters of what is now a totally new and different airplane (Ashford, Stanton, Moore, 1997 p. 314). Ice adds mass to the entire airframe where it adheres. Mass equals weight; therefore, an airplane encountering ice gets heavier as the ice grows. Ice is also very heavy. Water weighs about 64 pounds per cubic foot, and recall that clear ice will be very close to the weight of water (Andersland and Ladanyi, 2004 p. 246). Rime and mixed ice will be a little lighter, but not by much. As the buildup occurs, the drag penalty increases, and again the effects grow at exponential rates. Even small parts of the airplane, like radio antennae, once coated with ice, become producers of large amounts of drag (Vinson, Rooney, 2006 p. 71). Snow and Ice Removal in Ground Areas Occasionally, some will find an airport that will use sand on a runway and other paved areas, but sand can wreak havoc when ingested into turbine engines, it can also be picked up by propellers and heavily abrade them With the increasing jet and turboprop fleets, sand is not used much anymore. Most airports do a very good job of plowing snow from the areas where airplanes operate (Eichenberg, 2001 p. 16). However, plowing alone cannot remove all of the snow, and is little help at clearing ice from the paved areas. Even though the modern chemicals do some good, a runway cannot be rid of ice like a road can where salt is used. Pilots have to expect and deal with ice on the ground.

The role of sales promotion

The role of sales promotion . Sales promotion has been defined as a direct inducement that offers an extra value or incentive for the product to the sales force, distributors, or the ultimate consumer with the primary objectives of creating an immediate sale. ( Blesh,2008 ) . The sales promotion contains two types of inducement that provide extra incentive to buy. The incentive is very important element in the promotional program; it can be couponing, reduction in price, and free samples of the product. ( Blesh,2008 ) . The sales promotion can be allocated also in the marketing intermediaries; the retail and wholesale. By giving they more discount offers by offering them more financial incentives to stock and promote for the manufacture products. Types of sales promotion activities: . The sales promotion is divided into two main categories; the consumer oriented promotion and the trade oriented promotion. . The consumer oriented sales promotion includes sampling, premiums, bonus pack, price offs. This promotion are directed to the consumer, the end purchaser of the good or the service, these activities are designed to create more preferable action in the consumer mind toward the purchasing of the product. . In the consumer-oriented sales promotion they are mainly use also the promotional pull strategy by using some advertising that will be a support for the consumer and motivate him to purchase and create demand for it. . The second types is the trade-oriented sales promotion, thats include the incentives, point of purchase and another activities that also designed to motivate the distributors and the retailers to carry and use this product and then deliver the product to the consumer. Reasons for the increase in sales promotion: . There are many reasons that increase the sales promotion, but from Nestle point of view that there are only two types for increasing in the sales promotion. They are the declining of brand loyalty and the short-term focus. . First the declining brand loyalty, which the consumer become less loyal toward the brand, and the purchase of the product based on the price and value. There are consumers buying the product with in its full price without looking for promotional offers. Also on the other hand there is some consumer that are more loyal to the promotional offers looking for couponing , premiums, bonus pack, or price-offs. . The short- term focus a lot of people see that the increase in the sales promotion based on the short term performance and the increasing in sales volume. The brand managers in Nestle are using the sales promotion routinely, not only for introducing new products to the market or defending against competition, but also to meet the year goal of achieving sales and the market share goal. Consumer-oriented sales promotion objectives: . Obtaining trial and repurchase its one of the most important uses of sales promotion techniques that encourage the consumer to try a new product or service. Nestle will use the technique of the trial for the new product Elite-Tea first in the supermarkets and the hyper market of the modern trade because, a lot of consumers visits the hyper and super market daily and that will let a lot of consumers try the product and gets more information about it and then repurchase it. . Defending current customers because of the new products that enter the market everyday they are trying to do something for defending their current costumer by do a lot of advertising and new sales promotion program, by giving special price promotion, coupons, and bonus packs. . Targeting specific market segments a lot of companies are focusing their efforts mostly on a specific market segments and are always looking for ways to reach the target audience. So the use of the coupons and the sampling is very effective in reaching company specific segment. Based on Elite-tea they are focusing more on the demographic and the psychographic. They focus on the demographic because they are targeting all of the genders even male or female, and they are targeting the age of the teens and seniors. Based on the psychographic they also focus on it because the tea is part of their life style. So Nestle will reach this targeted segment through the most effective tools of sales promotion start by making sampling. Nestle Sale Promotion Distribution: . Nestle Divided the market into two Promotion strategies they are: . The modern Trade, traditional Trade. . Modern Trade divided into three sectors the hypermarket, supermarkets, and discounters . Hyper market Like (Carrfour, Hyper one) . Super market (A-class) (Soudi, Metro) . Discounters super market who sells there product on lower price (El-mahaml, Awalad Ragab) . In the modern Trade they can use the promotion magazine, making advertising for the company and also let the consumer know your offer. . There is something called below the line market, which is contain the display floors, sampling and flyers. . The Traditional trade contains the supermarkets that are limited, which means the super markets that have limited branches like (royal House). Also its containing Kiosks. . Nestle types of promotions is the consumer promotion which is nationwide that means the promotion nestle do it in any supermarket will be in every super market in Egypt. The another type the costumer specific and that means that nestle went to a special super market like Carrefour and ask him to make a deal of promotion offers only for him, something specific, the consumer will find this offer only in Carrefour. . Trade deals, nestle sales people start by making special offer for the super markets by going to each super market and say to buyer today I have an offer, every 10 boxes you buy you will get 1 box for free and a display stand to show the product in professional appearance. Consumer-oriented sales promotion techniques: Nestle consumer-oriented sales promotion techniques Sampling Sampling Methods Premiums Bonus Packs . Sampling is a variety of procedures where by consumers are given some quantity of products for no charge only for trying this new product. Sampling first established to introduce new products in the market. Sampling is one of the most effective techniques in the sales promotional program and the most expensive. Nestle start to launch her new product in the market by first starting using the sampling form. They established there booths in all of the modern trade categories, and that one of the thing that helps them to reach the consumer taste and mind. The real benefits of sampling come to the consumer because that a risk-free because he will not buy the product its free and the consumer tries the brand directly, get more information about the brand and its benefits. Also its generating for Nestle much higher trail rates rather than advertising and Nestle did a brand that is unique and superior in benefits that makes the sampling program worthwhile. The cost of the sampling is very expensive so the cost can be recovered again if the consumer who tried the product can be a regular consumer for this product. . Nestle from here to start to put her sampling methods first because many reasons first the brand manager must take in-depth how the sample program will be distributed. The sampling method is very important because its the one that influence the type of consumer who receives the sample. The best sampling method gets the product to the best prospects for trail and repurchase. The sampling methods divided into four types: . Door-to-door sampling . Sampling through mail . In-store sampling the most effective Method Used by Nestle. . On-package sampling . Nestle in establishing their new product elite-tea used the most effective sampling method and its the in-store sampling. The in-store sampling starts by that the marketer starts to hire some people who set for him booths and then prepare small samples of the products ( for ex: 50 Boxes of tea ), then pass all of this to the shops. This was very effective for Nestle Elite-tea because it first established in the market and the consumer doesnt have any clue about this new product. Also what comes to the consumer mind first that the Tea is very expensive because of Nestle Brand name, so they used the in store sampling method to grape the consumer to taste the product and give them a lot of information about the product price and how its unique from the other products. In the modern Trade nestle used to distribute some flyers that contain all of the information about the new product, if the consumer not interested in sampling the new product they are mostly giving him a flyer thats con tain information about the product. . Premium is an offer of an item of service either free or at low price that have an extra incentive for the purchaser. The free premiums are usually small gifts included in the product package sent to the consumer who buys the product. Nestle used this technique in her new product elite tea by putting inside every package mug and spoon. They also increased their package by 25% for every package the consumer purchase it, he will find that another box stamped with the original package that contain 25 tea bags. . Bonus pack offers the consumer extra amount of packs of the product at a regular price. Nestle did that in Elite tea they was putting with the original pack another pack with the same quantity that have a regular price, that was one of the most important steps letting the consumer start to buy nestle new product because of the bonus offer and that will make the consumer try the product, that will lead him for more purchase and become a regular consumer. This offer most used in the modern trade in the hypermarkets and high class super markets (Metro, Soudi ) Nestle Elite Tea Sampling Promotion Cost: . First it depend on the sales forecast or the budget itself . Then its based on the marketing support percentage of the main budget for example the percentage of the marketing support between 15-20% of the main budget. . If the whole budget is 1000000$ and the marketing support is 20% so they will need 200,000$ for the sales promotion technique. . Then they will dived this 200,000$ based on the methods they will use. For example: . 50,000$ for Sampling . 25,000$ for Premiers. . 25,000$ for Bonus packs.

College Admissions Essay: Moving Beyond Pastry :: College Admissions Essays

Moving Beyond Pastry A few days ago, I innocently happened upon what, according to the bakery sign, was an almond croissant. Delighted, I ordered one, and dreamily handed over my two dollars as memories of bustling Parisian streets and morning bakery smells drifted back to me. However, as I took my first bite a record screeched in my head, violently thrusting me out of my daydream and landing me back into the reality that I was not in Paris, but in the middle of the USA, eating what amounted to a dry piece of wonder bread with two barely distinguishable almond bits on top. Ah, Paris! If you were to ask me why one should live, visit, or return to Paris my answer would undoubtedly be, "Pastry." But on a more serious note, as much as I love pastries and sweets, I didn't take out student loans, search for scholarships and cross the Atlantic Ocean so I could eat a crepe or a pain au chocolat as shamelessly thin, stylish people wearing black walked by. I thought I was going to France to study French. And this I certainly did. My classes were all in French, including a religious studies class at the graduate level (funny how no one mentioned this to me before it was too late to drop it!). But the true benefits of my studies abroad continue to become more and more apparent the longer I am home in the United States. In short, I understand that the world is great big place with all kinds of places and people not in an abstract sense, but as a result of experience. When I see the Mona Lisa on television I think of my first visit to the Louvre as I stared awestruck at her small, mischievous face. When I heard that 200,000 Germans gathered in solidarity at the Brandenburg Gate to express their sympathy for the US citizens in the aftermath of the recent terrorist attacks I think about the German people I met this summer and the day that I walked through that gate myself. And when I heard that the Paris traffic and metro stopped as a display of sympathy and grief, I felt my eyes sting with tears.

The Secondary Education in Britain

The Secondary Education in Britain Introduction The United Kingdom has a completely world-leading education system. The education in the United Kingdom has hundreds years of history, which is quite perfect and complex, and also has a very large flexibility. It is quite different from the education in China. Overall, the education in the UK is divided into three parts: primary education, secondary education and tertiary education. The secondary education in the UK and China The difference of education between the United Kingdom and China is mainly started from secondary education.In the UK, students enter the secondary school by taking the 11 plus exam at the age of 11. Private schools and public schools are the 2 types of British secondary schools. Public School is totally free and private school will cost a lot. But Private schools are usually much better than public schools no matter in facilities or teachers. But in China most secondary schools are public schools, which is better than private schools. British secondary education lasts seven years and it can divide into two stages. One stage is before the age of 16 and the second stage is 16 to 18.The first stage is the period of compulsory education in the UK. British students have to learn many subjects during the secondary education before the age of 14, and then take the Key stage 3 exam. Students from the age of 14, they need to learn the core courses such as English, mathematics and science classes, but also need to learn four to five elective courses. Two years later, when they are 16th, they will take the GCSE exam. But in China, the first three years of secondary education is compulsory education.During this period, Chinese students have no choice to choose courses which they are interested in. They have to learn all the courses which Entrance Exam to Senior High Schools required. So Chinese students usually have much express of examination. After British students complete the first stage of secondar y education, they can choose continue their study or go to work. Of course, most of the students choose the first choice. If they do this, usually they will have two more years to take the A-Level courses.A wide range of subjects opened in the A-Level courses such as business, legal, media and politics etc. Finally they will take an exam to enter the university and finish their secondary education. But it is easier than the College Entrance Examination in China. Chinese students can choose Science or liberal art. But they still need to learn all the subjects of the college entrance examination required. They don’t have a lot of self-selective. Therefore, the secondary education in the UK and China has a lot difference, but they both have their own advantages and disadvantages. The Compulsory educationBritish compulsory education is 11 years, which two years longer than it is in China. And all the tuition of British compulsory education is paid by the government, but in China students have to pay some small parts of it like the cost of the kooks. In China, the compulsory education finished at the age of 15. The government will not pay for their further study; this may result in some of the students in poor families cannot enter junior high school. They cannot find a suitable job with such a young age. It both increased the pressure to individual families but also to the whole society.Longer compulsory education means that British students can get a better education. It not only can solve these problems, but also have a lot of benefits: Firstly, it can relieve some of the pressure on employment. Longer compulsory education can make some people’s employment time delay for years, to avoid the employment peak period and relieve the pressure on employment. Secondly, the children in poor families can get â€Å"knowledge assets†. With the help of â€Å"knowledge assets† they can get more income and then go out of poverty.Thirdly, it can imp rove the quality of all the people. Longer compulsory education can give all the school-age children better education. Result or process? In China, the assessment of student test scores only. In China, the score is the only way to assess the students. In other words, the only standard which decided the university they will go to is the College Entrance Examination scores. Therefore, with the education system in China, some students become abnormal: Academic performance is very good, but the other ability is almost a zero.The original intention of education is to make students smarter, but if the students pay all of attention on their scores, and lost the interest of the subject, it will make the students stupid. But British education always pays more attention to the comprehensive development of students. British schools have fewer exams. However, students have a lot of coursework and presentations. This kind of coursework usually focused on practical problems, and always need teamw ork. It is very helpful to improve the students’ abilities of express and create.Young people’s knowledge composition The different education made the young people have different knowledge composition in different countries. Secondary education opened in the UK has a wide range of courses. With the grade increased, students can gradually find which subjects that they are interested in or they are not good, and then the next semester, they could give up a subject that not interested in or not good at, and keep their favorite subjects. This is just like a pyramid; Students can fully demonstrate their own interests and hobbies with their learning initiative.On the other hand, it is very helpful for future university study. At the same time, this kind of course selection can help students limited their concentrate on their favorite courses and can improve their efficiency of learning. But in China, students in secondary education have to take all the subjects which the Col lege Entrance Examination required. So they may have to learn some courses which they are not interested in. But this kind of education made the foundation of the Chinese students very solid.In other words, Chinese secondary education pays more attention to comprehensive education. So, Chinese students always have comprehensive knowledge. But they are lack of creative ability. If there is a competition, the championship always belongs to China. Conclusion Overall, British secondary education system is pretty perfect. Student study in the UK can cultivate an interest easily. They can choose their favorite courses and learn a really useful knowledge that would be helpful to their whole life. ReferenceA survey by HM Inspectors of Schools, (1979), Aspects of secondary education in England, [online]. Available on http://www. educationengland. org. uk/documents/hmi-secondary/index. html Becky Francis and Louise Archer, (10 November 2003), British–Chinese pupils’ and parentsà ¢â‚¬â„¢ constructions of the value of education, British Educational Research Journal, Vol. 31, No. 1, February 2005, pp. 89–108 Montreal, (November 2008), The UK Education System: a summary input to the Canada UK Colloquia. Organization of the education system in the United Kingdom –England, Wales and Northern Ireland, UKENG/WLS/NIR

The Sound and the Fury Quotes

The Sound and the Fury Quotes The Sound and the Fury is a complex and controversial novel set in the Deep South. Its author, William Faulkner, is considered one of the greatest American writers of the 20th century. The novel is required reading for many high school and college students as an interesting study of humanity. The quotes from the book below have been separated out by chapters for an easy way to get a sense of the storyline and characters. Notice how Faulkner developed his characters further through the use of intentional misspellings and poor punctuation. April Seventh, 1928 Youre not a poor baby. Are you. Are you. Youve got your Caddy. Havent you got your Caddy. Father and Quentin cant hurt you. Carry Maury up the hill, Versh. Versh squatted and I got on his back. They aint no luck on this place. Roskus said. I seen it at first but when they changed his name I knowed it. They aint no luck going be on no place where one of they own chillens name aint never spoke. We watched the muddy bottom of her drawers. You got him started on purpose, because you know Im sick. Caddy held me and I could hear us all, and the darkness, and something I could smell. And then I could see the windows, where the trees were buzzing. Then the dark began to go in smooth, bright shapes, like it always does, even when Caddy says that I have been asleep. June Second, 1910 I give it to you not that you may remember time, but that you might forget it now and then for a moment and not spend all your breath trying to conquer it. Because no battle is ever won he said. They are not even fought. The field only reveals to man his own folly and despair, and victory is an illusion of philosophers and fools. That never had a sister. Because if it were just to hell; if that were all of it. Finished. If things just finished themselves. Nobody else there but her and me. If we could just have done something so dreadful that they would have fled hell except us. I have committed incest I said Father it was I. Its not when you realize that nothing can help you- religion, pride, anything- its when you realize that you dont need any aid. Holding all I used to be sorry about like the new moon holding water. What a sinful waste Dilsey would say. Benjy knew it when Damuddy died. He cried. He smell hit. He smell hit. I didnt mean to speak so sharply but women have no respect for each other for themselves. Father and I protect women from one another from themselves our women. There was something terrible in me sometimes at night I could see it grinning at me I could see it through them grinning at me through their faces its gone now and Im sick. Purity is a negative state and therefore contrary to nature. Its nature is hurting you not Caddy. And maybe when He says Rise the eyes will come floating up too, out of the deep quiet and the sleep, to look on glory. And after a while the flat irons would come floating up. I hid them under the end of the bridge and went back and leaned on the rail. Only you and me then amid the pointing and the horror walled by the clean flame. I could not be a virgin, with so many of them walking along in the shadows and whispering with their soft girl voices lingering in the shadowy places and the words coming out and perfume and eyes you could feel not see, but if it was that simple to do it wouldnt be anything and if it wasnt anything, what was I. Ill tell you how it was it was a crime we did a terrible crime it cannot be hid you think it can but wait. Dont cry Im bad anyway you cant help it. Theres a curse on us its not our fault is it our fault. Listen no good taking it so hard its not your fault kid it would have been some other fellow. I hit him I was still trying to hit him long after he was holding my wrists but I still tried then it was like I was looking at him through a piece of colored glass I could hear my blood. I seemed to be lying neither asleep nor awake looking down a long corridor of gray halflight where all stable things had become shadowy paradoxical all I had done shadows all I had felt suffered taking visible form antic and perverse mocking without relevance inherent themselves. The dungeon was Mother herself she and Father upward into weak light holding hands and us lost somewhere below even them without a ray of light. A fine dead sound we will swap Benjys pasture for a fine dead sound. it was to isolate her out of the loud world so that it would have to flee us of necessity and then the sound of it would be as though it had never been. April Sixth, 1928 Once a bitch always a bitch, what I say. Ask her what became of those checks. You saw her burn one of them, as I remember. Im bad and Im going to hell, and I dont care. Id rather be in hell than anywhere where you are. I never promise a woman anything nor let her know what Im going to give her. Thats the only way to manage them. Always keep them guessing. If you cant think of any other way to surprise them, give them a bust in the jaw. I began to feel sort of funny and so I decided to walk around for a while. Mother was going to fire Dilsey and send Ben to Jackson and take Quentin and go away. Im glad I havent got the sort of conscience Ive got to nurse like a sick puppy all the time. If Im bad, its because I had to be. You made me. I wish I was dead. I wish we were all dead. Sometimes I think she is the judgment of both of them upon me. And just let me have twenty-four hours without any damn New York Jew to advise me what its going to do. I just want an even chance to get my money back. And once Ive done that they can bring all Beale street and all bedlam in here and two of them can sleep in my bed and another one can have my place at my table too. She had been a big woman once but now her skeleton rose, draped loosely in unpadded skin that tightened again upon a paunch almost dropsical, as though muscle and tissue had been courage or fortitude which the days or the years had consumed until only the indomitable skeleton was left rising like a ruin or a landmark above the somnolent and impervious guts. April Eighth, 1928 It was as different as day and dark from his former tone, with a sad, timbrous quality like an alto horn, sinking into their hearts and speaking there again when it had ceased in fading and cumulate echoes. I got de ricklickshun en de blood of de Lamb! I seed de beginnin, en now I sees de endin. harshly recapitulant, seeming to get an actual pleasure out of his outrage and impotence. The sheriff did not appear to be listening at all. Of his niece he did not think at all, nor of the arbitrary valuation of the money. Neither of them had had entity or individuality for him for ten years; together they merely symbolised the job in the bank of which he had been deprived before he ever got it. Caddy! Beller now. Caddy! Caddy! Caddy! There was more than astonishment in it, it was horror; shock; agony eyeless, tongueless; just sound, and Lusters eyes backrolling for a white instant. The broken flower drooped over Bens fist and his eyes were empty and blue and serene again as cornice and faà §ade flowed smoothly once more from left to right, post and tree, window and doorway and signboard each in its ordered place.