Gothic elements in The Oval Portrait by Edgar Allan Poe Edgar Poe’s short story The Oval Portrait contains distinct Gothic elements penetrating the setting and the mood of the narration. From the very first line the reader is invited to “the fancy of Mrs. Radcliffe”, the pioneer of the gothic novel. The image of the remote abandoned chateau is given a tint of mystery and gloom. The antiquity of the interior where the “walls (are) hung with tapestry and bedecked with manifold and multiform armorial trophies” resonates with the modern paintings.
The dark setting and shadowy circumstances of the prior events where the narrator acquired the wound provide the impression that the tale has a paranormal twist to it. The reader’s anticipation of a psychic is sustained by the appearance of a lifelike portrait of a woman in one of the darker nooks of the mysterious room. The narrator reassures himself that he could not have taken the image for a living person but the “maiden of rarest beauty, and not more lovely than full of glee” appearing on canvas promises an extraordinary story to tell.
Poe’s tail within a tail delivered in “vague and quaint words” uncovers the tragic events caused by the artist’s fanaticism and reveals more Gothic symbols. This young woman with extraordinary looks is told to have been sitting for the painter in “the dark, high turret-chamber” unsuitable for her beauty, seeing little to no daylight and gaining a classic Gothic paleness to her face.
The astonishing resemblance of the portrait and the unsurpassed talent of the painter seem to be of an eerie nature and with a trace of a daimon (demon). It’s him who is sometimes referred to as genius. It’s his brush that draws the tints of life from the maiden’s cheeks to the canvas finally killing her with the last stroke. And thus driving the story to its climax in the last lines Poe simply leaves room for the reader’s imagination.
What Went Wrong At Westchester
Westchester Dis. 1. What went wrong at Westchester? Summarize the case facts and key causes of the current situation. Your response should EXPLICITLY consider the COSO Framework. Due to an informal corporate environment, Westchester Distributing, Inc. experienced a situation that could have been avoided had the control environment been in place. Carter Mario, a salesman for Westchester, defrauded his employer by falsifying expense reports and bribing a customer. George Pavlov, a sales manager, not only cooperated with Mario, but was also guilty of the same acts.
After having a kickback deal with a customer go bad, Pavlov went to the VP of Administration, Joe Roberts, for help. Since Joe signs all neon signs out of inventory and because Mario had promised the customer three signs, they needed Joe to complete the transaction. Unfortunately, Joe tried to resolve the situation himself and went to the customer and offered him the signs. The customer, feeling as if the situation was inappropriate, had his attorney draw up a letter addressed to Elizabeth Jones, VP Finance, asking to be removed from the situation. At this point Jones and Patton, the two shareholders, meet to discuss how to move forward.
The situation could easily turn volatile, landing Westchester in trouble with the California ABC accompanied by substantial fines and suspension of operations for 45 days. Exacerbating the problem, Mario, sent a formal letter to Patton trying to clear himself of any wrongdoing and placing the blame for his actions on the lack of control measures at Westchester. When comparing the Westchester control environment to the COSO reading, a clear separation between the two is obvious. The following is a list of the five framework components listed in the COSO reading accompanied by the action or lack-of-action by Westchester.
Control Environment: Westchester’s environment was informal, predominately leaving discretion up to the employees (the honor system). Vince put a lot of faith in his employees and hoped they would follow his lead as to how to conduct themselves. Although he tried to define the rules, they were ambiguous at best. Risk Assessment: There were no examples of Westchester doing any analysis of risk assessment. Located in Exhibit 5, in the case, is an internal controls list, which mentions internal auditing as well as having an independent CPA audit.
However, the case itself does not mention if this list was more for show than implementation. Control Activities: Other than loose expense report/reimbursement procedures and inventory counts, Westchester did not have many other procedures to help ensure an effective control environment. Information and Communication: As Mario stated in his letter to Patton, management was so disconnected from actions taking place in the field, he felt that whatever disconnect there was between rules and reality would get overlooked if the outcome benefited the company.
Mario’s letter allows Jones and Patton another perspective. Their rules were just words on paper and worth nothing more. Monitoring: Much like the control activities, little was done with monitoring of internal controls. Any monitoring that took place appeared to be a loose system of reviewing cash disbursements and Roberts approving expense reports, which did not even require proof via receipts. 2. What should Vince Patton do with each of the three employees? Address Joe, Mario and George separately. Why do you believe these are appropriate consequences?
Joe Roberts: Should step down temporarily, if not permanently from the position of VP Administration. Joe is a good and loyal employee who needs retraining and possibly given a second chance. Mario Carter: Should be terminated. A lawyer could draw up a letter that Mario agrees to and signs. Although his own letter places the blame of his actions on the company culture, his past performance suggests he is not interested in following rules. Mario is guilty of stealing, which is a clear violation of the Standards of Conduct.
George Pavlov: Should be terminated. Because George is management, he should be more acutely aware of the Standards of Conduct he violated. This termination will also require a letter to be drawn up by a lawyer. Joe is a good employee and his actions were well intended. Although he did take a neon sign out of inventory, his mistake was a singular event and not a pattern of misconduct. As for Mario and George, their misconduct was intentional, and both were in violation of several company rules and showed little if any regard for their behavior.
By terminating them, a clear message is sent to others at Westchester that similar actions will not be tolerated. 3. What remedial actions should Vince Patton undertake to prevent these sorts of problems from recurring? Your response should recommend specific internal controls. Referencing the Association of Corporate Counsel, Vince Patton should start with the fourth step on their list and apply each of the remaining steps to his company.
Vince needs to set the control tone for the distributorship, meet with his employees to discuss how compliance with the law is essential for being employed at Westchester. Another action Patton needs to take is to hire an outside audit professional/company to execute an investigation to review all employees and how they conduct business on behalf of Westchester to uncover any other possible injustices, and provide a report of recommendations on how to prevent this in the future. This risk assessment should also result in an internal position within Westchester.
Recommendations that might come up include: having employees use credit cards instead of cash for better record keeping, requiring actual invoices instead of blank one that are filled in, better safeguarding of inventory, and reconciling inventory counts to accounting records, formal meetings with employees before they sign the annual Code of Conduct, and Patton being more engaged on the warehouse floor. Patton should also hire a controls professional whose responsibility is to improve internal controls, carry out internal controls training, and monitoring of all control activities for compliance.
As stated in the Greased Palms, Giant Headaches reading, the best approach for business owners/managers to keep their employees from detouring off the straight and narrow path is to train, enforce polices and implement controls. Since Patton had a vague resemblance of the aforementioned, he needs to begin addressing the misconduct with structuring of better internal controls. The keys to keeping Westchester in compliance are supplying his employees with ample information and constant communication, and then monitor compliance (trust, but verify).
Beauty And Sadness Short Summary
Literary Background: A Hawaiian of Chinese and Korean ancestry, Cathy Song centers her verse on island themes and activities and understated pastoral settings. Her language is Standard English inset with words and phrases from Pacific and Asian sources. She has gained credence for lifting the mundane from homely backgrounds to produce a lyric strangeness offset by teasing and, at times, startling analogies. The poem “Beauty and Sadness” is one of the poems in Cathy Song’s collection “Picture Bride” (1983).
It illustriously paints a picture of how Kitagawa Utamaro, a painter of the Edo period in Japan’s history, perceived, and was able to achieve, the fragility of that period’s women in his paintings. Song expresses her own interpretations of his artworks, of the elegant yet often despondent female subjects of his paintings in her poem. By making use of poetic form and metaphorical language, she lays an emphasis on both the attractiveness and the misery of these women. Summary:
The poem starts with the “nimble man” who is unseen and observing the women around him. The poet describes the women in their loveliness and fragility around the society in the eyes of this man who is painting them with such mysterious aura and beauty. Song describes the women in the era with melancholic feeling along with their physical beauty and even their quiet, meekness and elegancy. Highlights: A . as though they were bathing in a mountain pool with irises growing in the silken sunlit water. Or poised like porcelain vases, lender, erect and tall In this line, we can see how the poet depict women as a creature who looks lovely and strong as if they were no vulnerability in their soul.
B. They resembled beautiful iridescent insects, creatures from a floating world. In this stanza, Song uses a metaphor that women are like insects that are exotic but has the power to make you caught your attention whether they may be small and meek. C. Like the dusty ash-winged moths that cling to the screens in summer and that the Japanese venerate as ancestors reincarnated; In this stanza, we see that the author again uses a metaphor of an insect that women are like ash-winged moth and different from what people may depict us. They are creatures from an alien-world and we cannot fully understand them. Reactions: Women despite of their beauty, all have an air of helplessness about them. The subject of Cathy Song Is the issues raised, about the women’s vulnerability, it is evident that she considered their unhappiness stemmed-out from the life of subservience that they were habitually subjected to.
Although dedicated to Utamaro, Song’s “Beauty and Sadness” does not focus only on him and his achievements, but explores the multiple facets of his character, his subjects and his prints. Utamaro’s prints, with their power and ability to “grace these women with immortality”, is depicted by Song as also being fragile, and the conflict of these two ideas is essentially what “Beauty and Sadness” is all about. It’s study of femininity and vulnerability as a reciprocal relationship.
It’s the women’s vulnerability that makes them so beautiful their delicate nature makes us appreciate them but they are inherently sad. They realise that their beauty is the only aspect that matters to the outside world and inside they are left to be nothing, haunted by the fear that one day their beauty, and thus their being, will be lost. They are fully defined by what they seem to be, not what they are.