Bus 557 Assignment Essay Example for Free

Bus 557 Assignment Essay Ethics behavioral aspect of accounting is a special area of accounting that is developed to address such aspect of human information processing behavior, judgment quality, accounting problems created by users and providers of accounting information as well as their decision making skills. Secondly, paper will describe the organization, the accounting ethical breach and the impact to the organization related to ethical breach. Thirdly, this paper will determine how the organizational ethical issue was detected and how management failed to create an ethical environment. In some cases, some company pledged its own stock to ensure that partnerships would be able to borrow money. And when Enron stock started plummeting, the whole thing fell apart. Fourthly, this paper will analyze the accounts impacted and or accounting guidelines violated and the resulting impact to the business operation. They operated as the masterminds behind the system to defraud investors. The banks, by offering fake, illegal and not approved by regulators deals, played a significant role in helping Enron falsify company financial statements and mislead investors. Finally, the paper will discuss as a CFO which measures could have been taken to prevent this ethical breach and how each measure should be implemented in the future. First of all, there should be analysis of culture within the organization including norms of behavior, standards of conduct, values, perspective of attitudes, perceptions, there seems to be pressure to commit misconduct, communications, risks and vulnerabilities Review of Accounting Ethics Page 3 Given the corporate ethical breaches in recent times, assess whether or not you believe that the current business and regulatory environment is more conducive to ethical behavior. Provide support for your answer. Ethics behavioral aspect of accounting is a special area of accounting that is developed to address such aspect of human information processing behavior, judgment quality, accounting problems created by users and providers of accounting information as well as their decision making skills (Ponema, 2009). Existing businesses and regulatory environment is more conductive behavior because some companies and managers feel as though they can get away with it. The unpredictable increase and collapse of the Enron Company set off a long-burning fire under the American social conscience. From every crevasse and corner, voices rose demanding increased accountability, demanding tighter regulation, and demanding that the unethical be brought to justice. Clearly, in such estimation, those at fault should have been punished business. Many transformations in the business environment have taken place, including immoral conducts and the tendency for corruption. Unethical accounting behavior is also included as a consequence. (Sims, 1992). So the government has been forced to increase regulations and inspect actions taken in business, most especially after the Enron, Tyco, WorldCom and other unethical accounting scandals. As a result of the mentioned scandals, the government then passed the Sarbanes-Oxley Act in 2002 providing regulatory requirements for better precision in business action, accountability and assurance of ethical accounting behavior by publicly held companies and accounting firms. According to White (2000), the total number of boards of directors who set ethical codes of conduct within organizations has increased from 41 percent in 1991 to 78 percent. Review of Accounting Ethics Page 4 According to the Wall Street Journal about 79 percent of youth in the United States do not believe in the presence of moral principles in business. There should be a business foundation, especially in accounting which should provide society with adequate information about companies and industry. Accounting is more and more involved in consulting, so it requires high ethical standards to built trust between clients and companies (White, 2000). Even if society does not believe in the honesty in any business, I think that ethics and ethical behavior are very high priorities for companies today and this is proofed by the increasing number of companies currently applying ethical codes of conducts. Codes of ethics are arrangements that are frequently used as a force to promote ethical behavior. There are many ways that a business could operate ethically. They can impose legal actions and fines. This could then remove destruction to any firm’s reputation, and protect and / or increase the capital of any shareholder. Paying special attention to Shareholder value, cost control, creating a competitive advantage and avoiding internal corruption would also be a help. A firm’s unethical behavior could also contribute to the organization’s productivity level being lower over time. Because of all these aspects I believe that the current business and regulatory environment is more conducive to ethical behavior. Based on your research, describe the organization, the accounting ethical breach and the impact to the organization related to ethical breach. Enron Corp. was an energy company born from a mildly innovative 1985 deal that combined two boring businesses: an Omaha-based natural-gas-pipeline company named InterNorth and a similar Texas company called Houston Natural Gas. Instead of just delivering gas to customers at a modest profit, Enron decided to use newly deregulated pipelines to match other buyers and Review of Accounting Ethics Page 5 sellers in the energy industry. Enron became a gas trader, which would be much more exciting than just building pipes and transporting gas. Moreover, Enron was managing its own employee pension funds. This should not happen because it allowed the company to use these funds for the advantage of the company only, without taking care of their employees. Besides, Enron should have a code of ethics that prohibits managers and executives from being involved in another business entity that does business with their own company. Usually, codes of ethics are voluntary, but the board of directors should set them up as the important restriction of company. According to the Markkula Center for Applied Ethics (2002), legal and regulatory structures would trigger Enron’s bankruptcy. Initially, Arthur Andersen LLP would provide consulting and the audited reporting services noting the financial results of their consulting activities. This occurred because it was allowed by current law and regulations imposed by the Securities Exchange Commission (SEC). I see this as fault of within the legal structure and an evident conflict of interest. Additionally, another conflict of interest occurred in Enron by hiring and paying its own auditors. It is understandable that the auditors did not issue an adverse report on the company that was paying them. The conclusion coming from this situation is that private companies should not be allowed to pay for their own auditors.. Moreover, Enron would also expand into other business areas, including water, fiber optics, newsprint, and telecommunications (Halbert T Ingulli, E. (2009). Legal structure permits managers to enter these arrangements, which constitute a conflict of interest. The managers and executives should take care of the best interest of the company and its shareholders because the law leaves them with freedom, to choose what it is the best interest of the company. There are no doubts that Enron’s officers did not act within the scope of their Review of Accounting Ethics Page 6 authorities. A few days before the outstanding loss of Enron was made public, workers who audited the company books for Arthur Andersen had been given an extraordinary directive to damage all audit material, except for the most basic work papers. Even if, there are no rules for how long company should keep its documents, it was illegal. (Halbert T. Ingulli, E. (2009). Determine how the organizational ethical issue was detected and how management failed to create an ethical environment. Enron Corporation is a classic example of organizational-level corruption. Halbert T Ingulli E. (2009). Enron debacle is not just the story of a company that failed; it is the story of a system that failed. And the system didnt fail through carelessness or laziness; it was corrupted. â€Å" According to Report of Investigation by the Special Investigative Committee of the Board of Directors of Enron Corp (2002), Enron employees involved in the partnerships were enriched, in the aggregate, by tens of millions of dollars they should never have receivedFarrow by at least $30 million, Hooper by at least $10 million, two others by $1 million each. Any of these employees, except Farrow, did not obtain the permission required by Enrons Code of Conduct of Business Affairs to own interest in the partnerships. Moreover, many Enron transactions were designed to accomplish favorable financial statement results. These examples show that Enron’s officers put their own interest ahead of their obligations to Enron. The company allowed chief financial officer Farrow to set up partnerships that enabled Enron to report pretty much whatever numbers it needed to keep Wall Street happy. In some cases, the company pledged its own stock to ensure that partnerships would be able to borrow money. And when Enron stock started plummeting, the whole thing fell apart. (Farrow made off with millions of dollars for himself, but his depredations played no significant role in Enrons fall. ) . When Review of Accounting Ethics Page 7 forensic accountants finally got a look at Enrons books in late 2001, they discovered that the company had been reporting incorrect numbers for at least five years. Analyze the accounts impacted and / or accounting guidelines violated and the resulting impact to the business operation. Perhaps Enron could have been somewhat successful by branching out into the commodities business creating an international, privatized water market. Enron’s leaders in 1998 set up a subsidiary called Azurix with a major water concession in England, but British regulators cut the firms rates-and Enrons style was significantly cramped. Azurixs expansion into Brazil also worked out badly due to local politics. Enron hid the mounting debts in an off-the-balance-sheet partnership. This became a common Enron technique and led to the kind of debt load that became unsustainable when investors lost confidence in Enrons numbers (Snider, 2006), according to Snider (2006), Farrow, the former Enron chief financial officer, said that Enron’s banks played important role in the corporation fraud. They operated as the masterminds behind the system to defraud investors. The banks, by offering fake, illegal and not approved by regulators deals, played a significant role in helping Enron falsify company financial statements and mislead investors. It was the banks that instructed Enron how to deal with the company’s significant financial challenges. If stated, dividend targets could not be met by Enron, and the company would have had to generate more cash flow to maintain its credit ratings. The banks assisted to design the fake and deceptive deals. The banks helped Enron to hide the debt which was not showing up on the books by replacing bad assets through creation shell companies. These shell companies, run by Enron executives who profited richly from them, allowed Enron to keep hundreds of millions of dollars in debt off its books. Also, loan transactions were reported as cash flow instead of debt. These finances were not shown in the financial statements. Review of Accounting Ethics Page 8 This action would lead the company’s stock and hurt most of investors across the country (Halbert T. Ingulli, E. (2009). As a CFO, recommend which measures could have been taken to prevent this ethical breach and how each measure should be implemented in the future. Enron was liable for the action of its agents and employees, because most taken actions, which lead Enron into bankruptcy, were taken inside the corporation. Enron officers and managers repaid the banks by access to special deals; premium payments and insider access to future beneficial transactions (Maximizing Business Performance, 2007). In order to avoid situation that took place in Enron Corp. there are some actions that should be taken within an organization. First of all, there should be analysis of culture within the organization including norms of behavior, standards of conduct, values, perspective of attitudes, perceptions, pressures to commit misconduct, communications, risks and vulnerabilities. The Code of Ethics should be complied by Board Members and Senior Executives as well as by all employees. Measures they recommend should include staff training, evaluations of compliance systems, appropriate funding and staffing of the corporate ethics office. An organization has to make sure that consulting and auditing are separated while financing auditing has its independence with integrity. Moreover, managing proper communication regarding expectations, requirements, goals and roles at all levels is significant to constitute ethical behavior within an organization. Establishing an Ethics Committee helps to focus on ethical conduct and empower employees to make decisions according to organization’s values. Enron and other corporations need better financial disclosure mechanisms. The Financial Accounting Standards Board, responsible for rule making in the area, has to create regulations and standards that are more Review of Accounting Ethics Page 9 forth right and understandable to ordinary people. In addition, corporations need more responsible public servants, instead of creating more laws. We need to teach people to be responsible for what they have done, just as we have held the business people to accountability. Conclusion Since the objective of accounting is to provide relevant, timely information for user decision making, therefore, Accountants must behave in an ethical manner so that the information they provide will be trustworthy and, thus, useful for decision making. The purpose of ethics in accounting is to direct accountants to abide by the code of conduct that facilitates and encourage public confidence in their services. Ethics are moral principles that guide the conduct of individuals but unfortunately, some accountants sometimes behave in an unethical manner. These ethical violations led to fines, firings, and lawsuits. In some cases, accountants were criminally prosecuted, convicted, and sent to prison. References Snider, D. (2006, September 26). University of California, San Francisco. UC Says Farrow Implicated Banks in Enron Fraud. Retrieved April 27, 2013 from http://ucsf. edu/ stories/uc-says-farrow-implicated-banks-in-enron-fraud Halbert T Ingulli, E. (2009). Law Ethics in the Business Environment: 2010 custom edition (6th ed. ). Mason, OH: South-Western Cengage Learning White J. (2000). Ethics in Business. Retrieved April 27, 2013, from http://www. pro2net. com Sims, R. R. (1992). Journal of Business Ethics, 11: 651–662. Committee of the Board of Directors of Enron Corp. Retrieved April 27, 2013, from http://fl1. findlaw. com/news. findlaw. com/wp/docs/enron/specinv020102rpt1. pdf

Sampling and Data Collection Plan Essay Example for Free

Sampling and Data Collection Plan Essay Simple random sampling would be used. The senior, middle, and young customers of the organization would be selected randomly to conduct the survey. Validity and Reliability Validity and reliability is very much important for a research. If the data would not be reliable or valid then the research would be of no use. To maximize the validity and reliability, a pilot testing would be conducted. Moreover, survey would contain questions that support the research question and help to the expected results (Validity and Reliability, n. d). Protection of human subjects The respondents would fill the questionnaire anonymously. Their names would not be leaked out. The questionnaire would also contain the statement that â€Å"All the responses will be treated confidential and used for the purpose of research only†. No one would get a clue that who participated in the study. Data collection The data would be collected with the help of the questionnaire. The questionnaire would be send to the respondents through email. Some of the questionnaire would also be given in person by giving to customers at the same time that they want to try something in the store. Physical collection of the data The questionnaire then would be collected from the respondent after two or three days. Protection and storage of data Hardcopy of the questionnaire would be stored in one box and it would be labeled with key information so that it could be accessed easily. Moreover, the records would be stored in a locked room so that it does not get in wrong hands. The responses that would be obtained through email would also be protected in an effective manner. The computer would have password and it would not be accessed by anyone. Moreover, there would also be the backup copies of all data to prevent any kind of loss (HEI Records Management, 2007). References HEI Records Management. (2007). Retrieved August 10, 2014 fromhttp://tools.jiscinfonet.ac.uk/downloads/bcs-rrs/managing-research-records.pdf Validity and Reliability. (n.d). Retrieved August 10, 2014 fromhttp://www.nationaltechcenter.org/index.php/products/at-research-matters/validity/

Good Morning Vietnam And Apocalypse Now Comparison Film Studies Essay

Good Morning Vietnam And Apocalypse Now Comparison Film Studies Essay In the film Good Morning, Vietnam Adrian Cronauer is described, who arrives in Saigon in 1965 to take the place of a disc jockey at the local military station.  He immediately turns upside down the boring routine radio into the exquisite rock and roll, and adds a sharp sense of humor, becoming a legend among the soldiers, and a headache for authorities.  In his spare time from the radio shows, Adrian meets with Vietnamese girls, drinking beer and having fun, but only until the moment when he leaves the restaurant and it explodes.  He realizes that Vietnam is not a resort, there is a war where people are dying, and about which he is strictly forbidden to speak on the radio because of strict censorship.  He tries to tell the truth, but gets an advice at first not to spoil the format, and then he is sent home.  Adrian is leaving, but on the way to the aircraft he no longer sees the funny guys, but those, who will die soon The main plotline of the movie Apocalypse Now is the story of Special Forces of Captain Willard, who was sent to the jungles of Cambodia to eliminate the insane Colonel Kurtz, who commands a detachment of local residents and accused of killing several Vietnamese.  During the trip to Willard occurred a lot of strange events, and under the influence of the environment he is the closer to the goal of gradually losing the sense of reality and ceases to understand what to do next.  Many critics believe that the film, as Joseph Conrads novella, takes the viewer deep into the human psyche, and the war is only a backdrop for the manifestation of those human qualities that usually do not lie on the surface. And the film Good Morning, Vietnam describes Vietnam in 1965 yet relaxing resort with hot sun, beautiful girls and freely by the service.  But one morning there is a deafening explosion Adrian Cronauer immediately became the enemy of high officials.  And indeed, the humorist with the jokes and unpredictable behavior is a real threat to military discipline. But when on the radio there is heard his famous greeting Good Morning, Vietnam!, it seems that in this sunny country will never come the night The movie Apocalypse Now after its premiere in 1979 caused many conflicting responses from the audience some enthusiastically praised the movie, while others showered it with abuse.  Some critics wrote that the movie is too pretentious, others said that the film ends unclearly.  On the other hand, Roger Ebert, who declared Apocalypse Now the best film of 1979 and added it to your list of great films, wrote: Apocalypse Now is the best film about Vietnam, and one of the greatest ever filmed, because he moves much farther than everyone else in the dark corners of human soul. It is not so much about the war, but about how the war drags on the surface of a truth about the people that they would prefer to never know. As a fact, the film Good Morning, Vietnam received the awards, such as Golden Globe Award for Best Actor (Musical or Comedy) -to Robin Williams, the film was also nominated for an Oscar in the category Best Actor (Robin Williams) and a nominee for British Academy of Film, in the categories of Best Actor (Robin Williams), and Best Sound. And a film Apocalypse Now received such awards as Cannes Film Festival: Grand Prize (Golden Palm), 1979; Oscar for Best Cinematography, 1980; Oscar for best sound, 1980; Golden Globe Award for Best Director (Francis F. Coppola), 1980; Golden Globe Award for Best Supporting Actor (Robert Duvall), 1980, and Golden Globe Award for best music for the film (Carmine Coppola and Francis F. Coppola), 1980. The film Apocalypse Now became widely known in the press long before its release due to the long and difficult process of filming.  Coppolas wife Eleanor later wrote a book that talked about how the film was shot, and she also participated in the creation of the documentary film Heart of Darkness: Apocalypse movie maker, which tells about the making of the film. Both films Apocalypse Now and Good Morning, Vietnam have described the Vietnam War from different angles. These films have common stories lines and different views and understanding of the details of the war. Both films show the sad reality of the war, despite the fact that the directors use the different approaches to describe the war.

Essay --

â€Å"Vision without hard work is just dreaming. Hard work without vision is just wasting time but hard work along with vision creates wonders.† This famous saying has been the ‘Divine Force’ throughout my life, helping me to lead the way to a successful track. Right from my childhood I was captivated by the power of electronics that has been influencing human life. I always thought of its possibility and this curiosity motivated me to learn more about the functioning of the electronic devices. The all time fascinating cell phones attracted and created interest in me towards learning the possible ways of communication that takes place with the help of Satellites. The enthusiastic I was eager to know about the concept behind their functioning and in due course of time the basic questions were answered but many new complex questions started haunting me and so is the reason for me to take up Electronics as my stream during the term of under graduation. During my schooling, I had special interest towards Mathematics and Science. The first sense of my achievement came when I stood among the top two students of my school in the Secondary School Examination (10th standard). I secured 92.16 percentage (%) and scored 97 on a scale of 100 in Mathematics. My predilection for Mathematics prompted me to opt Physics, Chemistry and Math, as my major subjects in the Higher Secondary Examination (10+2) where I worked even harder and could complete it with an aggregate of 89.6 Percentage (%) . I always felt that Engineering would be the right area for me to survey, learn and understand the fundamentals of science in order to create and enhance even the petty aspects of technology and sue for its application both in practical and real purposes. So I had... ...truly shape myself into a professional to reach your standards. It is my desire rather than coincidence that I apply to your university and I believe that I would be a suitable applicant for Research work in the university since I’ve always been inclined towards practical tasks and also exhibits the everlasting quest to learn more all the time. In return, I assure that the university will find me a student, who would contribute to the excellent track record. My admission to your university will provide me to move towards my career objectives. I can perform to my best and meet the high standards set by your university. I request you kindly to consider me for any form of financial assistance, as it would be of great help to me. In an anticipation that you would consider my request so as to pursue my higher education in a well equipped and reputed University as yours.

Free Essays - Tale of Two Cities :: Tale Two Cities Essays

  Tale of two Cities      In the fictitious novel Tale of Two Cities, the author, Charles Dickens lays out a brilliant plot. Charles Dickens was born in England on February 7, 1812 nears the south coast. His family moved to London when he was ten years old and quickly went into debt. To help support him, Charles went to work at a blacking warehouse when he was twelve. His father was soon imprisoned for debt and shortly thereafter the rest of the family split apart. Charles continued to work at the blacking warehouse even after his father inherited some money and got out of prison. When he was thirteen, Dickens went back to school for two years. He later learned shorthand and became a freelance court reporter. He started out as a journalist at the age of twenty and later wrote his first novel, The Pickwick Papers. He went on to write many other novels, including Tale of Two Cities in 1859.   Tale of Two Cities takes place in France and England during the troubled times of the French Revolution. There are travels by the characters between the countries, but most of the action takes place in Paris, France. The wineshop in Paris is the hot spot for the French revolutionists, mostly because the wineshop owner, Ernest Defarge, and his wife, Madame Defarge, are key leaders and officials of the revolution. Action in the book is scattered out in many places; such as the Bastille, Tellson's Bank, the home of the Manettes, and largely, the streets of Paris. These places help to introduce many characters into the plot.   One of the main characters, Madame Therese Defarge, is a major antagonist who seeks revenge, being a key revolutionist. She is very stubborn and unforgiving in her cunning scheme of revenge on the Evermonde family. Throughout the story, she knits shrouds for the intended victims of the revolution. Charles Darnay, one of whom Mrs. Defarge is seeking revenge, is constantly being put on the stand and wants no part of his own lineage. He is a languid protagonist and has a tendency to get arrested and must be bailed out several times during the story. Dr. Alexander Manette, a veteran prisoner of the Bastille and moderate protagonist, cannot escape the memory of being held and sometimes relapses to cobbling shoes. Dr. Manette is somewhat redundant as a character in the novel, but plays a very significant part in the plot.

How the Sonnet Form is Associated with Love and Ardent Expression :: Sonnets Love God Essays

How the Sonnet Form is Associated with Love and Ardent Expression God’s Grandeur is a sonnet associated with the environment and obviously, God. It is an Italian petrarchan sonnet, where there is a noticeable split in the poem which makes up the octave and the sestet. The first four lines of the octave, describes a natural world through which God’s presence runs through like an electric current, becoming at times noticeable is flashes. A metaphor is used to emphasise God’s Grandeur as an electric force. Gerard Hopkins suggest that there is some kind of force not to our attention, which builds up a sort of tension which can be both positive or negative. God’s presence could also be described as a rich oil, which when tapped with a enduring pressure, builds up to a greatness. These comments are stated in the poem, ‘It gathers to a greatness, like the ooze of oil’. It is clear to the reader from this point that the love being expressed here is very much towards God, his presence, and the natural world surrounding us. After the poet, Gerard Hopkins, suggests the fact of God’s presence in the world, he then asks the reader to ask themselves why humans fail to take note of God’s powerful authority. The word ‘rod’ in this poem represents God’s grand authority. The image of electricity also subtlety returns in the fourth line, where the ‘rod’ of God's punishments calls to mind the lightning rod in which excess electricity in the atmosphere will sometimes disappear. The stressed syllables in the fourth line also reinforce to the reader the question which is being asked here by Hopkins. For example, words such as ‘Crushed, why, not’ all contribute to the powerful rhythm, which helps put the question across more efficiently. This all contributes in helping the poet convey such a strong ardent expression, which is needed greatly in order for the full effect of the poem to show. In the next line, the strong, falling rhythm of ‘have trod, have trod, have trod,‘ recreates the sound of marching footsteps in emphatic onomatopoeia. The message here is of what man has done to the environment, God’s environment, by using it over the years for various means of transport. The onomatopoeia and alliteration here helps to put the message across because the tension increases by a large amount, resulting in a more exciting and powerful climax. The word ‘and’ is used often and the start of lines to compound something which is trying to be said. It helps put across the message more efficiently because the same word is being continuously ’drummed’ into the reader ’And all is seared†¦And wears man’s smudge’ etc.

My Ántonia, Individualism Essay

(Individualism: Its Influence over Lena, Jim and à ntonia During Their Childhood, Adolescence and Adulthood) â€Å"The longest journey is the journey inwards. Of him who has chosen his destiny, Who has started upon his quest for the source of his being†Ã¢â‚¬â€ Dag Hammarskjold.1 This individualist journey, Hammarskjold refers to, consists of two very important elements which contribute to individualism: (1) having the awareness of personal accountability before the Lord and Savior and (2) having a self-sufficient nature as a fountainhead of a person’s individuality which was required to settle the American frontier. These key ingredients mixed with an untamed land tempered the settlers into what we know them today as Americans which may be observed within Willa Cather’s My Antonia as the reader follows the lives of three key characters: Lena, Jimmy, and Antonia. Cather herself searched for her own individualism which she juxtaposed in this 1918 literary work with the character Jimmy. Both he and the author of the story were born in Virginia and at an early age were sent to Nebraska to join their grandparents. And much like the author, he had the pleasure of growing up with a variety of immigrants and stories. Such narratives inspired the author throughout her writing career. My Antonia follows the endeavors of the female protagonist, Antonia, and her foil, Lena, as they struggle in a new country, language, and culture seeking happiness and fulfillment in their lives which Cather so often observed in her childhood immigrant neighbors. Likewise, the reader learns about Jimmy with his own personal struggles as he strives for autonomy in a rugged territory with strict moral codes. Willa Cather’s My à ntonia addresses the notion of individualism which is best seen through direct and indirect characterization of three dynamic characters: Lena, Jimmy, and à ntonia by means of analyzing three stages of life: childhood, youth, and adulthood. A remarkable example of individualistic growth is depicted in Lena Lingard who lived in the countryside with her newly transplanted Norwegian family outside Black Hawk, Nebraska. The reader first encounters Lena through direct characterization as she is described as being â€Å"bareheaded and barefooted, scantily dressed in tattered clothing† (106)2 when she was just a child looking after her family’s herd. In the first part of the book she is introduced as a wild, poorly dressed working girl in charge of farm tasks much like other foreign girls: â€Å"Lena lived in the Norwegian settlement west of Squaw Creek, and she used to herd her father’s cattle in the open country between his place and the Shimerdas† (106). Further along in the novel, there is a clear change in this character’s life. She grows-up and changes her worn out rags for dressmaker quality clothing with hat and gloves as she begins a new phase in her life as a dressmaker’s apprentice in the town of Black Hawk: â€Å"’So you have come to town,’ said Mrs. Harling, her eyes still fixed on Lena.  ´Where are you working?’  ´For Mrs. Thomas, the dressmaker. She is going to teach me to sew. She says I have quite a knack’† (104). As a young adult, Lena strikes-out on her own to the city of Lincoln in a supreme final exhibition of the independence she has forged for herself throughout her life through hard work and determination. â€Å"‘I live in Lincoln now, too, Jim. I’m in business for myself. I have a dressmaking shop in the Raleigh Block, out on O Street. I’ve made a real good start’† (170-171). The path Lena has walked since her childhood, through her adolescence, and then adulthood has illustrated a noticeable achievement in becoming a self-sufficient young woman who quested for her destiny in an untamed land far from her native home. Lena’s personal accountability should also be explored, being one of the key elements of individualism, as she never turned her back on her family but always sent them money from her sewing work: â€Å"’After I learn to do sewing, I can make money and help . . . [my mother]’† (104). These individualistic elements were key in developing her character as she was noted in taking care of herself as well as her parents and siblings which was required of those immigrants who founded America and became a new breed of people known as Americans. Individualism was also reached by two other primary characters within this classic American literature novel: Jimmy and Antonia. Jim Burden, the narrator of the story and also one of the major characters of Willa Cather ´s My Antonia, is as well and important example of how a human being can evolve trough his life to find completeness and self-sufficiency. At the beginning of the book, Jim had just suffered the loss of his parents; and sent to his grandparents. While he was in the train on his way to Nebraska he was in deep grieve and uncertain about his future. â€Å" ´ I don’t think I was homesick. If we never arrived anywhere, it did not matter. Between that earth and that sky I felt erased, blotted out. I did not say my prayers that night: here, I felt, what would be would be ´Ã¢â‚¬ . Nevertheless, that sad passage in his life did not let Jim down. In the same train that he was travelling there was a Bohemian family. One of the members of that family was à ntonia Shimerda, who would become his best friend in the near future. When Jim had enough age to start studying at School, coincidentally his grandparents also had to move to Black Hawk due to Mrs. Burden health situation. There he met new friends, worked hard on his studies, and also had fun. Despite being sad and scared in the past, Jim managed to overcome these difficulties and successfully improve at school. So much so, that soon he would move to Lincoln to start his college career. There he met Gaston Cleric who joined him in his new adventure, and helped Jim to get over some obstacles that he had to face while living in Lincoln. â€Å"At the university I had the good fortune to come immediately under the influence of a brilliant and inspiring young scholar. Gaston Cleric had arrived in Lincoln only a few weeks earlier than I . . .† (165). Cleric also convinced him to move to Boston to finish his career, where Jim would finally reach his goal of becoming a professional. â€Å"Two years after I left Lincoln I completed my academic course at Harvard. Before I entered the Law School I went home for the summer vacation.† (191) Just after getting his college degree, Jim travelled back to Black Hawk where he would find everything different, his friends either dead or gone, the kids were not the same, and even the town itself was all changed. He left Black Hawk being an adolescent with dreams and now he had returned as a professional. He felt he was complete, despite of the fact that he still had very present that sorrowful night in which he was moving from Virginia to Nebraska. â€Å" ´I had only to close my eyes to hear the rumbling of the wagons in the dark, and to be again overcome by that obliterating strangeness. The feelings of that night were so near that I could reach out and touch them with my hand. I had the sense of coming home to myself, and of having found out what a little circle man’s experience is ´. (238)† By the time he came back to Black Hawk he knew that he had seized the opportunities he had and felt that his life had been worthy living. While back in town, he went to visit his beloved friend à ntonia, which also was happy. The happenings in Antonia’s life, and how she evolved from being a little girl in a foreign country to the women she became will be thoroughly developed next. à ntonia Shimerda is the main character that we find in Willa Cather’s My à ntonia. As well as Lena and Jim she is characterized during different stages of her life (childhood, adolescence and adulthood). One example of this characterization is portrayed in how à ntonia was developing her new language (English) and how it was influenced by the different periods of time she went through, as well as the places she moved to. At the beginning of the story we find à ntonia and her family moving from Bohemia to the prairie of Nebraska. In the prairie and as a child she met Lena Lingard and Jim Burden who would become one of the most important persons in her life. Jim was going to be the one in charge of teaching English to à ntonia who did not speak much English before the arrival to the prairie; â€Å" ´Ãƒ ntonia had opinions about everything, and she was soon able to make them known. Almost every day she came running across the prairie to have her reading lesson with me. Mrs. Shimerda grumbled, but realized it was important that one member of the family should learn English’† (24). It is evident that Mrs. Shimerda did not like the idea of à ntonia learning English. But, she understood it was important for à ntonia to learn the language in order to adapt herself and to find herself in her new country and home, also this would help à ntonia to take care of her family as she felt it as an obligation. As à ntonia was evolving her English was growing with her and with this some traits of her personality too. As explained before in the paper, Jim had to move to Black Hawk due to study reasons, but it was not going to be a long time before à ntonia also moved to Black Hawk, but with different intentions from one’s of Jim. à ntonia moved to Black Hawk to get a job, here she runs into Jim and Lena again. Now in her adolescence Jim says that à ntonia has very good English, â€Å"Tony learned English so quickly that by the time school began she could speak as well as any of us† (107). This shows that à ntonia kept practicing English to improve herself, as she felt that was one way to become better to help her family, and now in Black Hawk and with her job it was evident how the improvement in her English helped her. However, à ntonia would began to attend to dances with her friend Lena and this would carry a lot of problems with it for her, including losing her job because she did not want to quit attending to dances as requested by her bosses. The story carried on and further ahead in the story, when Jim comes back from Lincoln and the time he spent at Harvard to finish his studies, he finds a happily married grown-up à ntonia with children. à ntonia had married a bohemian guy called Anton and now she has a family, and she is very happy with them. While Jim is talking with à ntonia, he notices that her English has become bad as it used to be when she was a child and she was learning it. à ntonia tells him that now she has many troubles with English because at home they speak almost only in Bohemian, â€Å" ´I can’t think of what I want to say, you’ve got me so stirred up. And then, I’ve forgot my English so. I don’t often talk it any more. I tell the children I used to speak real well. She said they always spoke Bohemian at home. The little ones could not speak English at all—didn’t learn it until they went to school† (224). Now in her adulthood à ntonia was really worried and a good mother as well as a good wife who take care of her family. Here is where the change that à ntonia suffered from childhood to adolescence to adulthood is characterized, how she passed from a little girl to a loving mother. Throughout this essay three fundamental characters that we find in the novel My à ntonia by the author Willa Cather have been characterized, these characters are: Lena Lingard, Jim Burden and à ntonia Shimerda. The characterization of these characters has been done under the perception of individualism that is represented with each one of them. This perception of individualism of the characters has been shown based on the pursuit for autonomy that each character went through. At the same time three different moments in characters lives’ were chosen to describe them; the childhood, adolescence and adulthood. These moments in character’s lives’ were chosen because they are prior important stages in a person’s life. So, it was important to illustrate how the notion of individualism of each character could be characterized in these stages, taking into account crucial aspects that the characters faced in the search for themselves. Examples of these important aspects faced by the characters are a new country, language and culture in the case of Lena and à ntonia. Another example is the personal struggles of Jim as he attempts for autonomy in a rugged territory with strict moral codes.