Safe Haven by Nicholas Spark Essay Example | Topics and Well Written Essays - 500 words

Safe Haven by Nicholas Spark - Essay Example ie ending up in a small North Carolina town, a grief stricken hero in his thirties, leading a dedicated and restrained life until he is bewitched by a cute damsel, a series of miss happenings amply interspersed with love and romance, a mature confidant bent on making the two lovers cherish each other and strike a romantic bond. However, the good thing about Safe Haven is that these similarities end up only here. Over all Spark has managed to contrive an interesting plot, dexterously placing the events and actions in a tactical way, to yield the expected, yet, engaging emotional and artistic effects. The character of Katie initiates a line of action that depends for its fulfillment on the ignorance of the characters, with whom she is designed to interact during the course of the narrative, leading to imaginable yet ingratiating happenings. In that sense the book does manage to grasp the reader interest and attention. One other thing that makes the book a must read is the element of surprise and risk introduced into it by the writer. In that context, the characterization of Kevin, Katie’s husband is indeed praise worthy and complex. It is only when Kevin enters the plot that it makes the readers’ expectations and apprehensions augment to a peak level, leaving them engaged and interested in knowing about the future course of events, and as to how the two central characters that are Katie and Alex will respond to them. In that sense, Spark does manages to build up a sense of uncertainty amongst the readers, making them establish a kind of bond and commitment with Katie and Alex. This ploy gives way to a sense of suspense and apprehension in the novel, irrespective of the readers being able to decipher as to how the story will or should end. Spark does succeed in giving way to a structure that is predictable, yet, replete with a paradoxical tension, ensuing from diverse situations and possibilities, thereby allowing the writer to play with a willing suspension of

Accounting Implications to Enron Corporation Case Study

Accounting Implications to Enron Corporation - Case Study Example It is evidently clear from the discussion that the Enron Company had a robust outlook of accounts; it was highly valued stock, and it had a good reputation for making profits. Being a fast-growing company with high promotion activities, Enron was heading for great heights in business. These characteristics are ideal for any person who wants to invest, and therefore, Enron had many investors coming. The accountants did not lay out their true and fair financial records. The accountant’s application of creative accounting practices to manipulate the accuracy of the records was a common practice. The management did this by establishing many limited liability special purpose entities in order for Enron’s accounting officers to transfer liability. This bid to ensure all accounts appear without liabilities was a strategy that seeks to maintain a robust and increasing stock price, thereby keeping its investment grade credit ratings. The role of the accountant is to ensure the m aintenance of accurate books of accounts, a role that the accountants clearly did not perform. Confidence in the financial information produced by professional accountants is one of the main driving forces for public investments. Accountants have the role of safeguarding the public’s interest by providing information that is true and fair for investors’ decision-making. The manipulation of accounts in order to favor the company and thereby deceive the public to rush to invest is unethical. There is a conflict of interest in these dealings. The accountant has to oversee the maintenance of the image of the organization and at the same time protect the interest of the public. This context becomes worse when an accountant also has personal interests in the dealings of the organization. In such instances, accountants should declare any form of conflicting interests and seek guidance when working during such situations. However, this was the fraud by the organization; the pu blic interest should take precedence over personal and organizational interests.