Why are adjusting entries necessary Essay Example | Topics and Well Written Essays - 1000 words

Why are adjusting entries necessary - Essay Example A situation that requires an adjustment entry is when an amount in the accounting records of the company has already been recorded but the amount is realized that it is far more than the current accounting period. Consequently, there are other situations that the adjusting journal entries may be required before the company issue the financial statements for example a situation when there is nothing that has been entered into the accounting records for a particular expense or revenue that did occur and require that they are included in the income statement and the balance sheet of the current period. Another situation is when some amount of money has already been entered in the accounting records but it needs to be divided between two or more accounting periods. Adjusting entries are used to measure income and financial position of the company or organization in a very useful and relevant way. For example if the management of the company would wish to know the much they earned during the last few months or years and even its liabilities and assets at particular date. This makes it a necessary reason for making the entries that will indicate the actual and realistic positions to the users. The procedure for making these adjustments and entries must be complete and consistent at the end of each accounting period (Lypko, 2013). Therefore the accountants must ensure that they make these adjustments by analyzing thoroughly the accounts and determine which account requires adjustment. Adjusting entries allows financial statements to be compared through different accounting periods (matching rule). Management of the company can use the adjustment entry journal to analyze whether the company is making progress in terms of earning profits or improving its financial position. For example if the accrued salary expense for a given month is

International economics Essay Example | Topics and Well Written Essays - 2500 words

International economics - Essay Example However, the entire practice of import and export has been subjected to multiple trade policies and regulations to maintain international harmony and restrain a control over international trade practices. Over time and under specific conditions, the structuring of the trade practices has also evolved (Davis, 1995). Considering all these aspects, this discussion focuses on analysing the type of commodities imported and exported by Singapore between the periods of 2010 to 2013 to find their alignment with the established international trade practices. The discussion emphasizes multiple crucial facts regarding the international trade practice carried out by Singapore in developing a better competitive advantage. In addition to all these, considerable amount of focus will also be laid on the tariff plans that are being imposed on the goods being imported in Singapore. Supportive facts such as worth of Singapore currency internationally will also be provided in the discussion. A considerable amount of focus needs to be provided on the fact that majority of the goods that are being imported in Singapore are tax-free excluding some of the liquor based commodities. Moreover, by analysing the trading figures between the periods of 2010 to 2013, it can be identified that the trading pattern appears to have dropped to a certain extent during the period of 2013. The graph projected below will help to understand this difference in an appropriate manner. The above mentioned two graphs clearly stated about the import and the export patterns of Singapore at the present currency rate i.e. Singapore $1~ $0.80 USD. Respectively, it can be stated that the export rate within the four fiscal years have elevated, which has apparently brought in huge loads of foreign exchange in comparison to that of the imported rates regardless of the fact that the import rates have also elevated much. However, if the evaluation is conducted depending on the types of import and

Development of Zostavax

Development of Zostavax Shingles vaccine, Zostavax, has been available since 2006, and is gaining in popularity among adults older than fifty years old. In order to alleviate any misconceptions of the vaccine or the disease process, a discussion of the disease, effectiveness of the vaccine, proper administration, safety precautions, complications, and immunity process will be highlighted by utilizing evidenced based studies and practices. It is through proper knowledge and patient education that the adverse effects of shingles, as well as other communicable diseases, can be prevented and provide a better quality of life for those at risk for shingles. Shingles is a debilitating disease caused by the same virus that causes chickenpox and will affect one in three people (Hall, 2010). Chickenpox are caused by the varicella-zoster virus (VZV), and most commonly acquired during childhood (U.S. Department of Health and Human Services, Center for Disease Control and Prevention, 2012). One important point is that one cannot develop shingles unless they have had chickenpox or have received the chickenpox vaccine (Hall, 2010). Shingles is an exacerbation caused by the virus, which hides in the dorsal root ganglion of the central nervous system for years after infection of chickenpox or years after administration of the chickenpox vaccine. Some of the first symptoms of shingles are headache or sensitivity to light, or one may have flu like symptoms without a fever (American Pharmacists Association, 2009). The inflammation reaction of shingles takes place when the dormant virus has the opportunity to become active, commonly in adults over fif ty years old with a weakened immune system (Hall, 2010). When active, the virus will travel down the nerve from the dorsal root ganglion and cause a reaction to take place on the skin. The reaction is concentrated to the nerve root, also known as a dermatome, that is affected, which is presented by a distinctive irritating rash that begins at the midline of the back and follows the nerve root around the torso toward the front in a horizontal fashion. The rash has also been known to affect the face. The rash is usually unilateral, but is some cases the rash may be bilateral (DHHS, CDC, 2012). The rash associated with shingles is very painful and has an intense itching and tingling sensation, which is followed by clusters of blisters. The blisters are filled with fluid and then after some time burst and crust over. These blisters may leave scars on the skin, and may take two to four weeks to heal. The blisters are only contagious to people who have not had chickenpox or have not recei ved the chickenpox vaccine, and one will only contract the chickenpox virus, not shingles (Hall, 2010). When the shingles vaccine was first approved in 2006 by the Food and Drug Administration (FDA), it was intended for those sixty years old and above (Laustsen Neilson, 2007). The potency of Zostavax is at least fourteen times greater than the chickenpox vaccine (DHHS, CDC, 2012). The effectiveness of the vaccine, Zostavax, was studied using eight different randomized controlled trials which included a total of 52,269 participants (Gagliardi, Gomes, Torioni, Soares, 2010). The study concluded that the vaccine was most effective in the sixty to sixty-nine year old age group, although this age group had the greatest number of side effects (Gagliardi et al., 2010). In a more recent study to determine the effectiveness in fifty to fifty-nine year olds, the use of Zostavax was shown to be effective (Schmader et al., 2012). The results of the study proved to be over seventy percent effective in the fifty to fifty-nine age group (Schmader et al., 2012). The use of the Zostavax vaccine to re duce the effects of shingles on activities of daily living has also been proven to be effective for older adults (Singh Subhashni, 2011). Due to this new study the age limit was changed to fifty years old and above. This change by the FDA proves that the vaccine is effective in preventing shingles in the aging population. Therefore proper education of adults fifty and older with regards to shingles should be a mainstay of intervention. Informing these adults of the serious consequences of not being vaccinated against shingles should also be incorporated into community education. The administration of the shingles vaccine Zostavax is a simplistic procedure and starts with proper storage and handling. Zostavax must be stored or shipped at temperatures between -58ÂÂ °F to +5ÂÂ °F (DHHS, CDC, 2012). Before reconstitution, Zostavax is a live attenuated vaccine that is a solid white powder and is brought to room temperature prior to administration (APhA, 2009). The powder is reconstituted with sterile water and should be 0.65mL when diluted. When reconstituting, the use of sterile syringe and needle is required. Once the vaccine is mixed, it is only good for up to thirty minutes. The administration of the vaccine is done by withdrawing the entire contents of the mixed vial, which is 0.65mL, in to a sterile syringe. Once the vaccine is drawn up into the syringe discard the needle use to puncture the seal and replace with a new sterile needle prior to administration. The entire contents of the syringe are to be injected subcutaneously by using a 1mL syring e with a 5/8 23 gauge needle. The injection site suggested by the FDA is the posterolateral aspect of the upper arm using a 45ÂÂ ° angle of entry. Prior to entry of the skin, wipe the site with an alcohol swab and allow to dry. Inject the vaccine at a moderate pace, one to four seconds. After injection remove the needle, activate the safety device and discard in proper sharps container. Next, apply light pressure to the site using a sterile cotton ball to discourage bleeding and apply a bandage if needed or desired. Be sure to keep an eye on the patient for a minimum of fifteen minutes to observe for signs of an adverse reaction. The signs for an adverse reaction can be itching, redness, hives; swelling of the lips, face, or throat; shortness of breath or wheezing; abdominal cramping; or cardiovascular collapse. A request for water, indicating thirst, and difficulty breathing shortly after vaccination are the first hint from a patient that anaphylaxis may occur. Do not give the patient anything to drink, and instruct the patient to sit down. If anaphylaxis is occurring, immediately enact emergency protocols. The use of epinephrine is the first line treatment for acute anaphylaxis. The general dose is based on the patients body weight, 0.01mg/kg up to a maximum dose of 0.5mg per dose. The dose of epinephrine may be repeated every five to twenty minutes, and is based on the patients response (APhA, 2009). Zostavax is classified as a live attenuated vaccine, which means that a wild virus is modified in a laboratory. During the modification process of the wild virus, it is weakened during the production process and therefore usually will not cause the disease. Once the vaccine is injected into the body, the live attenuated viruses must undergo replication in order to produce an immune response. The live vaccine has shown to be effective with one or two doses and have proven to be more effective than inactivated vaccines (APhA, 2009). Zostavax is an artificial active immunity, in which the subject is exposed to the live weakened wild pathogen. The exposure to the vaccine is artificial in nature, meaning the patient is injected with the weakened form of the virus to produce immunity. It is artificial active immunity that produces a prolonged effectiveness against shingles and also protects the patient against the disease without the risk of developing complications from having shingles. The immunity takes a couple of weeks to produce an antibody level sufficient enough to provide protection against shingles (APhA, 2009). The immune response is a complex process. First the subject needs to be exposed to the antigen, in this case the varicella zoster virus. The exposure to the virus allows for replication of the virus in the body. Once the immune system detects the antigen(s), two types of acquired immune responses occur, the humoral and cell-mediated immune responses. Both immune responses usually occur at the same time and cause a cascade of immune responses in order to eliminate the antigen(s). Both immune responses are mediated by many types of lymphocytes. They are two dominant types of lymphocytes, the B lymphocytes and T lymphocytes. The B lymphocytes arise and mature in the bone marrow, while the T lymphocytes arise in the bone marrow and then circulate to the thymus where they mature. Both B and T cells circulate in the blood looking for any foreign antibodies, and if detected an immune response will be activated (APhA, 2009). The humoral response is mediated by the B cells, which contain a unique receptor that is specific to only one antigen. When a B cell finds a matching antigen in the blood, it will bind to the antigen and activate the humoral immune response. This response functions by developing antigen-specific antibodies, which are responsible for recognizing and neutralizing the specific antigen. When the humoral response is begun, the B cells proliferate and mature into plasma cells. It is these plasma cells that make millions of identical antibodies to the specific antigen in which was encountered. The newly formed antibodies are then released into the bloodstream to find and bind to the antigen, which forms an antigen-antibody complex. The antigen-antibody complexes are then cleared by the immune system by phagocytosis and the complement system. After the elimination of the antigens, some of the B cells remain in the immune system as memory B cells; the memory B cells are there to defend agains t a future invasion of the same antigen (APhA, 2009). The cell mediated immune response involves the helper T cells, which are a type of T lymphocyte. The helper T cells do not directly bind to antigens; they are activated when they encounter infected cells that contain antigen fragments on the cells surface. The activated helper T cells secrete cytokines, which are chemical mediators that direct an immune response by recruiting additional immune cells to the area of infection. The cytokines signal helper T cells to perform many different functions. One of which the helper T cells stimulate additional B cells to activate antigen-specific antibodies; this will induce production of antibodies to fight the antigen. Next, the helper T cells will recruit macrophages and other immune cells to the area of infection which complements the destruction and elimination of the antigen. Finally the helper T cells can activate cytotoxic T cells, which can identify and kill infected cells. Once the antigen has been removed from the subject, the body wi ll retain a certain number of B cells and T cells to remember the antigen which results in immunologic memory. It is these remaining cells that can give a subject a specific immunity that can last from years to decades, or even a lifetime (APhA, 2009). Since the introduction of Zostavax in 2006 the CDC is continuing to reach the at risk populations to help educate and vaccinate against shingles as well as other preventable communicable diseases. It is the proper knowledge and education of at risk populations, that we have seen an improvement in quality of life revolving around proper up-to-date vaccination. Through continued community education and proper placement of public and volunteer educators, the misconceptions of shingles and vaccination can be alleviated as long as up-to-date evidenced based healthcare information is provided to the at risk populations.

Essay --

â€Å"Success is no accident. It is hard work, perseverance, learning, studying, sacrifice and most of all, love of what you are doing or learning to do.† This is a quote by Pele that demonstrates soccer in so many ways. Today I will tell you that there are many aspects in the game of soccer, some of which are the history, the rules and how to become a good soccer player. Soccer is the most popular sport evolved from as far back as the Han dynasty in 200-300 B.C. According to the Complete Book of Soccer, the Chinese played with a wet piece of balled up cloth, trying to kick the cloth through the two bamboo poles. This was the start of the great game of soccer. According to the Complete Book of Soccer, in Europe, soccer did not start till the later 14th century. It is said to be a game of kicking rubber balls in the streets of the British Isles for bragging rights. This then lead to teams building up against each other for bragging rights in England. Unfortunately for the United States, the game did not appear till the 1900th century. â€Å"The American Soccer Association was organized in New...

Dominant Management Philosophy of Whirlpool Corporation Essay

I hereby present the analysis of the dominant management philosophy of Whirlpool Corporation for evaluating whether our company shall acquire Whirlpool. Whirlpool’s management is strongly committed to build strong brands and a growing loyal consumer base via its brand value creation strategy based on diversity, innovation, cost productivity and corporate social responsibility. Whirlpool knows the art of leveraging its wide array of strong brands to serve strategically different & geographically widespread markets. Innovation is Whirlpool Corporation’s differentiating strategy giving it a significant competitive advantage. Every Whirlpool Brand aims at understanding the unique consumer needs and converting them into products and services, thus, creating unmatched customer loyalty resulting in high revenue growths and superior return to the global investors. Whirlpool’s revenue has grown by 7. 3 % ; it has returned $ 502 million to shareholders, during the year ended December 2007. Apart from strong brands, Whirlpool has a well diversified customer, product and employee base. A wide range of products allows the company to cater to a large and diverse range of consumers all across the globe, thus, providing it with diversified range of revenue streams. It strategically explores new markets and then uses its strong brands ; value creation strategies to enter those markets where product penetration level is still low. For example, India with a population of 1. billion and an expected home appliances market size of $ 4 billion clicked as a high growth market. Whirlpool has already captured 25% of Indian market. It has well defined code of ethics covering 14 aspects of business and the same is well-embedded throughout the organization. Whirlpool is listed 18th on World 100 Best Corporate Citizens by Business ethics magazine and among the Top 25 Most Respected U. S. Companies by the Reputation Institute. This demonstrates strong consumer trust, which can be leveraged to fuel higher turnover.

Explore the Ways in Which Bullies and Victims Are Present in Lord of the Flies and Dna Essay

English coursework, James Luxton Explore the ways in which bullies and victims are presented in Lord of the Flies and DNA. Bullies and Victims play vital roles in both the novel and the play. The authors, Golding and Kelly, both put their characters through similar trials. In Lord of the Flies, Golding’s characters turn from normal school boys, to savages who are prepared to kill one another to gain power. Golding suggests that under certain circumstances, people will naturally begin to become more violent and savage. In DNA the characters are thrust into a world of secrecy where they have to cover things up to save themselves, Kelly himself wrote this; ‘I don’t think I write characters who are bad, I think I write characters who are trying to do the right thing, but are failing’. Kelly gives no description to the lives of his characters before the death of Adam, suggesting that they may have lead innocent lives, but they have been thrust into a world of violence that spirals out of contro l. In Lord of the Flies, Golding impresses upon the reader how children’s judgements of their peers are based around their physical appearance which will directly impact whether they are seen as possible leaders or victims. In contrast, Kelly gives us no description of his characters’ appearance and offers no real clear reason why Adam is the victim; in this way the violence is less readily understood, and ultimately more frightening. Golding clearly demonstrates to the reader how physical appearance effects a character’s treatment in the opening chapter of Lord of the Flies. Even though they have just survived a plane crash and are apparently the only survivors on the island, Ralph constantly snubs Piggy; based on the fact that Piggy is fat, has asthma, and also wears glasses. Ralph shuns him, despite Piggy being incredibly intelligent, and it is Piggy who suggests most of the things for the boys to do, such as using the conch to call an assembly. Ralph doesn’t realise the true value of Piggy until after his death. ‘There was no Piggy to talk sense’ shows Ralph’s despair. When he really needed help, Piggy was always there to offer advice, whereas now, after his death, Ralph doesn’t know what to do. Through this Golding is inferring that people judge others solely on their appearance, and people who appear weak will always be targeted by society, no matter how intelligent they are. In complete contrast, Kelly gives the reader no description of any character in DNA, and in fact no description of the  scenery. Kelly gives no clear indication of why Adam is the victim, which suggests that any other one of the characters in the play may have been the victim, and on a much wider scale, it suggests that anybody in society may be susceptible to becoming a victim; this makes the violence that the group inflict on Adam much more frightening, because we are more likely to think that this could even happen to us. Kelly shows us through his depiction of Adam just how desperate some people are to become part of a group. Adam must continually show loyalty to them all in order to feel safe. They become so desperate to be popular and accepted by people, they are willing to do anything for the group or the people in power; to the point where they are literally willing to risk their lives. Kelly also depicts just how far a group of ‘bullies’ will go to test loyalty. The group made Adam ‘run across the motorway’ and ‘nick some Vodka’; these criminal and life-threateni ng activities were readily undertaken by Adam even though Jan acknowledges that ‘you could tell he was scared’. Alarmingly, the group were simply testing ‘how far he’ll go’. Kelly demonstrates how groups can manipulate people and exploit their fear and desperation to belong rather than be alone. . Kelly shows this through Mark when he says ‘we can make him do, we can make him do-‘ Mark’s repletion and unfinished sentence suggests that he was possibly so uncomfortable with what was done that he struggles to fully acknowledge it. Although he claims that they were ‘having a laugh, really, he was laughing’, his words give him away. He sounds as if he is trying to convince himself and the separation of the word’ really’ makes him sound desperate. Golding also suggests to the reader just how desperate people are to become part of a group, and how in some situations, becoming part of a group may literally be a life and death decision. Ralph, Jack and Simon set out to explore the island, and Piggy suggests to Ralph that he should go too, because he ‘was with him when he found the conch’ and he ‘was with him before anyone else was’. Ralph seemingly tries to put Piggy down gently by saying ‘you’re no good on a job like this’ implying, again, because Piggy is fat and has asthma, he won’t be able to keep up and he will be a burden to the other boys. In contrast Jack is blunter with Piggy. He simply says ‘we don’t want you, thre e’s enough’. In this, Jack shows obvious contempt for Piggy. When he firsts speaks to Piggy all he has to offer is ‘you’re talking too much, shut up fatty’. Jack’s obvious loathing of Piggy is evident  throughout the novel. Through Jack’s first contact with Piggy it strengthens the idea that children judge people solely on looks, and as well as this it is obvious that the constant name calling and bullying of Piggy will render him the victim of the boys throughout the novel. Both Golding and Kelly alarm their readers with evidence of real violence from the bullies to their chosen victims. Violence with stones occurs both in Lord of the Flies and DNA, but they have different consequences. In Lord of the Flies the violent acts begins with Maurice and Roger kicking through the littleuns’ sandcastles. Before the arrival of Roger and Maurice, the littleuns’ seem content with being detached from the other boys. Three boys played on the beach, ‘if not happily, at least with absorbed attention’. Golding suggests that the littleuns’ had nothing else to do besides eat, sleep and play, so the novelty of the being able to do anything has worn off, but ‘with absorbed at tention’ indicates they still posses the innocence of childhood, so they carry on playing regardless. In contrast, once Roger and Maurice had kicked over their sandcastles, the littleuns’ seemed disinterested, ‘so they made no protest’. Maurice kicks sand into Percival’s eyes, and his reaction to doing this is interesting. Maurice feels guilt through the description of his actions. Instead of staying with Roger, ‘he muttered something about a swim and broke into a trot’. The use of the word ‘muttered’ is significant because it infers that Maurice is trying to create excuses for himself, which shows unease at his actions. In his decision to run to the boys who are swimming, Golding shows that Maurice wants to detach himself from Roger. It is also noteworthy that he runs away from Roger towards the other boys, inferring that Maurice wishes to distance himself from Roger and the possibility of further actions. Johnny, one of the other littleuns’ playing around the sandcastles, then begins to copy the actions of Maurice; he begins to throw sand into Percival’s eyes. This is reminiscent of the Bandura experiment of 1977, in which he placed an adult in a room with a young child. The adult was given a Bobo doll, which he was told to abuse repeatedly in the presence of the child. The adult then left and the Bobo doll was given to the child. Over time the child would begin the re-enact the actions of the adult, the child would begin to abuse the Bobo doll; this suggests that children are influenced by a person in authority, and that they will copy their actions. Johnny repeats the actions undertaken by  Maurice, and this suggests that natural order on the island is beginning to weaken, and that aggression and violence is taking over, now even the youngest children on the island are beginning to experiment with violence. Golding then demonstrates this experimentation of violence t hrough Roger’s ‘stalking’ of Henry, the third littleun’ that was playing around the sandcastles. Henry ‘wandered off along the beach’, he detaches himself from the rest of group, in this sense his exposes himself and leaves himself vulnerable, but in doing this it shows the reader that he still posses childhood innocence and naivety. Roger follows Henry, hiding in the shadows along the beach. Golding creates and air of menace around roger through his ‘stalking’ of Henry. As well as this he suggests to the reader that Roger has no fear, when coconuts ‘as big as rugby balls’ , ‘fell about him with a series of hard thumps’. This lack of care for his own safety is frightening because he doesn’t think in the expected way of a young child. The violent acts Roger then commits are frightening because they are simply not expected of a young child. Roger ‘picked up a stone, aimed, and threw it at Henry-threw to miss’. But then he doesn’t stop there. He continues with these violent acts, he gathers ‘a handful of stones and began to throw them’. Roger’s violent acts tell the reader that now almost all of the expected childhood innocence has gone, and that the victims are starting to become apparent. The young, weaker children will be picked on because they are ‘batty’ and even some of the older boys such as Piggy and Simon will be targeted by looks and personalities. The violen ce on the island becomes more real and much more terrifying because the violence that would normally be expected of adults is being carried out by young children. In DNA the use of stones is much more violent, to the point where it leads to a death. The group continue to humiliate Adam, and they continue to test his loyalty to the group. They ‘went up the grille.’ They force Adam to climb a fence and go walk over a grille covering a hole. This alone is potentially life threatening to Adam. The group see that he is scared, and the group mind set is simply to taunt him and to humiliate him. They then being to start ‘pegging’ stones at him. The use of the word ‘pegging’ is important because it suggest to the reader that the group are actually trying to hit Adam ‘just for a laugh’. Even when the stones hit Adam directly on the head, they carry on laughing at him, because ‘the shock on his face is so†¦funny.’ When Adam slips and falls into the hole underneath the grille, that’s when it becomes evident that Mark, the character describing the ‘stoning’, realises the consequences of their actions. He repeats ‘so he’s†¦Ã¢â‚¬â„¢ a number of times. It is clear that he is unable to come to terms with the fact that he has participated in a murder, and it takes John Tate, the assumed leader of the group, who earlier banned the word ‘dead’, to finish Mark’s sentence. ‘Dead. He’s dead’. In Lord of the Flies the same violent symbol is used by Jack and Roger. The sharpening of a stick at both ends. The symbol first comes into use after the ‘hunters’ kill a pig. He orders Roger to ‘ram on end in the earth’. After doing this, Jack, who has decapitated that dead pig, then ‘jammed the soft throat down on the pointed end if the stick’ this is the first real sign that the boys have transcende d into savages. Jack then says ‘it’s a gift’ for the beast. Through this it suggests that the boys want to pacify the ‘beast’, and in killing the pig and offering its head it’s almost as if they are worshiping it, as if it has become like a god in which they must pay tribute to. When Roger sharpens the stick at two ends, the meaning of this is much more menacing. The boys have now turned into savages, after the deaths of Piggy and Simon, Jack is adamant that Ralph must be captured, and it is evident that Ralph will eventually be killed after torture if he is caught. Ralph is hiding from the rest of the boys, but he meets Sam’n’Eric one night so he can find out what will happen to him. At first the twins are reluctant to tell him what Jack has planned, but then came ‘the incomprehensible reply’, ‘Roger sharpened a stick a both ends’. Ralph is unable to see the true meaning in this, but it is obvious to the reader that Jack wants the same fate for Ralph, as the pigs head earlier in the novel. Roger throughout the novel is presented as the ruthless bully, from when he was throwing stones at Henry, he was the one who released the rock that killed Piggy, and now it is clear that he has been ordered to literally bring back Ralph’s head. The most frightening moment in DNA comes as a threat from Cathy once she has found Adam. She finds him ‘living in a hedge’ and after she tries to coax him out, Cathy openly admits that she ‘used violence’, she ‘threatened to gouge one of his eyes out’ this is a reference to Shakespeare’s King Lear when Goneril and Reagan rip out Gloucester’s eyes. Cathy throughout the play is shown to be the most frightening character. She is solely motivated by becoming famous through  interviews after Adams memorial, she says ‘it’s quite exciting’, suggesting that she enjoys the violence of the situation and she is enjoying the spot light. She has no consideration for Adam’s well being, she is self absorbed. In Richard’s speech at the end of the play, he tells Phil that Cathy is ‘insane’, and that ‘She cut a first year’s finger off’. Cathy and Roger are similar in that they both seem to enjoy inflicting pain on other people; they both come across as sadists. Their actions are terrifying to the audience because their extreme acts of violence would normally have been carried out by adults, but because they are both children, and Roger being so young, the violence is much more frightening. In Richards’s final speech in DNA, he is sitting in a field talking to Phil. This reminds us Leah, who throughout the play has long monologs when she is talking at Phil, in hope of a response. Phil blanks Richard, which tells the audience that he shuts out everybody, and that his silence wasn’t personal to Leah. The scene also suggests that nothing has changed, and it makes the audience reflect on the characters. Golding’s portrayal of the boys stays clearly on the same route. It’s suggested that Jack is evil and that evil continues through the novel, whereas Kelly makes us remember in the final scene of Leah, through Richard, and that Kelly wants to make us reflect on our views of each character, because they could be interchangeable, and they can represent anyone in society.