Analysis of Structuralism in 47 Ronin

Analysis of Structuralism in 47 Ronin THE ANALYSIS OF STRUCTURALISM IN A WESTERN FILM ENTITLED 47 RONIN DIRECTED BY CARL RINSCH AS THE IMAGING OF AMERICAN DREAM Capritia Dirgantari ABSTRACT Media or medium in singular form is the main means of mass communication that addressed to society. The author chooses 47 Ronin directed by Carl Rinsch to be the focus of this analysis which specified to discuss the ‘American dream’ that reflecting from this film. The objectives of this analysis are to identify, describe and analyze influences that given by media to the society. The author uses descriptive as the method of this analysis and applies Structuralism theory to examine the scenes of this film that represents the ‘American dream’. Structuralism theory emphasizes how films deliver its meaning by the utilization of languages that are used to establish purposes in communication. The result findings show that film as one of media represents ‘American dream’ that related to the society mindset, unconsciously or consciously. The author hopes the readers get better understanding of Structuralism theory in analyzing a film and comprehend the m eaning of ‘American dream’ that influencing the societies. Keywords: Media, Film, American dream, Structuralism INTRODUCTION The influence of mass media has grown exponentially with the advance of technology. First there were books, newspapers, magazines, photography, sound recordings, films, radio, television, and internet.Nowadays, everyone depends on information and communication to keep their lives moving through their daily activities like work, education, entertainment, personal relationships, and the other stuff with which we are involved.Societies gather much information that they needed from those media sources. Raymond Williams estimates that media can be defined in three senses: historical sense; technical sense; and etymological sense. Historical sense is an intervening substance or agency and technical sense means medium as communicating message to public. Williams also defines etymological sense of the media as a capitalist sense which developed during the nineteenth century (Williams, 1983). Media became profitable enterprises during this era because its commercials features produce generati ng business for example like advertisements, video clips, and films. America was one of the capitalist states that introduce the famous term of ‘American Dream’ and tons of films have been made in here. The author chooses a western film entitled 47 Ronin directed by Carl Rinsch as the main focus of this analysis to interpret how big ‘American Dream’ influences the public from the structure of this film. 47 Ronin is a 2013 American fantasy action film representing a fictional account of the real group of ronin—a samurai with no master—in 18th era of Japan, who revenged the death of their lord commonly called as ChÃ…Â «shingura. This film was directed by Carl Rinsch and produced by Universal Studios. 47 Ronin costs $152 million for making all scenes and visuals which crowned as the second most expensive box office ever behind The 13th Warrior film (Kit, 2012). Another favored feature of this film is the protagonist character was acted by famous actor Keanu Reeves and other five Japanese actors: Sanada Hiroyuki; Rinko Kikuchi; Tadanobu Asano; Jin Akanishi; and Kou Shibasaki. Universal Studios chooses those five Japanese actors to create better storyline and more genuine than choosing actors who was too mainstream in the United States, even though the scenario in this film giving no resemblance to the origin story of ChÃ…Â «shingura. This film broadly tells about a group of ronin who revenge to the death of their master. The story begins when Lord Asano accompany with samurai of Ako, find an unknown boy—Kai—and allow him to stay in province of Ako. Years later, Lord Asano arranges welcoming event dedicated to the arrival of the Shogun and Lord Kira in Ako. After that, conflicts emerge until Lord Asano penalized to obligating suicide by the Shogun’s order, called as Lord Ieayashu. Time after time the groups of ronin realize this tragedy happened because of Lord Kira, then the group of ronin led by Oishi and Kai sets up for revenge against the Shoguns order (Dresner, 2013). The author chooses this film because it reflects the definition of ‘American Dream’. The definition of ‘American dream’ in this analysis is someone’s struggle for achieving a high position to become recognizable by other people and it has triggered the passion of people from generation to generation (americanradioworks.publicradio.org, 2015). American dream popularized by American people and it is also valid for everyone from other countries to find their opportunities in foreign countries. The American dream offers the freedom of each people to make decisions that render better life; the freedom to wish better dreams; the freedom to gaining prosperity; and the opportunity to lead a dignified life (Adams, 1931). Hence, the author uses Structuralism theory in order to find out the main purpose of this analysis. The structuralism film theory explains in what manner films deliver its meaning by the utilization of languages that are used to establish purp oses in communication (Storey, 2009). An example of this is to understand how combination of scenes can create an additional idea, in this case ‘the American Dream’ portrayed in this film and affecting the societies. ANALYSIS This chapter intends to analyze the implicit meanings from ‘American Dream’ in scenes of 47 Ronin by using Structuralism theory. Structuralism assumes a film or any other kind of media as a signifying system, a set of patterns or relationships within the society. First of all, the author gives a brief explanation about Structuralism theory used in media. Ferdinand de Saussure, the founder of modern structural linguistics in the 1960s, in his essay ‘Object of Study’ theorized his structuralism assessment of language and he also shows the basis of structuralism theory (Eagleton 84). This essay states the role of communication tracts which substituted from one person to other person. Saussure explains that someone must omit the individual act to understand this communication tract, which he has concluded it as social phenomenon (Saussure, 1959). This study related to Claude Levi-Strauss’ the ‘unconscious foundations’ of culture, he argues th at to understand this structure we could correctly comprehend the meaning by discovering the value of myths (Levi-Strauss, 1968: 209). Myths purpose to provide stories that bring peace towards the existence of people. To understand the social meaning of a myth, Will Wright introduces the power of Western which symbolizes deep conceptualization of American social beliefs that contain of three stages: ‘classic’; ‘transition theme’; and ‘professional’ (Wright, 1975). The author describes each stage that mentioned above by proving some scenes taken from 47 Ronin film. According to Wright, the ‘classic’ stage divided into sixteen narrative ‘functions’ (Propp, 1968) which are: The hero enters a social group This happens in the prologue of 47 ronin film when Lord Asano the leader of Ako province saved Kai the protagonist character to live along with Ako society. The hero is unknown to the society In the early beginning of this film, there are scenes that explain the unknown background of the protagonist character. The narrator said, â€Å"No one knows where is he come from or how he arrived in Ako province†. The hero is revealed to have an exceptional ability After Lord Asano takes Kai to his territory, he said that he saw something special inside Kai that no one has seen before. The society recognizes a difference between themselves and the hero. The hero is given a special status This occurs when Oishi, a ronin who asked help from Kai which at the first time Oishi underestimates him. And this recognition continues when Oishi gave him a sword which is inherited from Basho, a comrade who died. The society does not completely accept the hero Unfortunately, one of the other ronin did not accept Kai’s existence in this group. He assumed that Kai is not a samurai and have no clear background of his life. There is a conflict of interests between the villain and the society Meanwhile the antagonist character, Lord Kira has ulterior motive to reigns the Ako province by using witchcraft. The villains are stronger than society. The society is weak In this film, Lord Kira has stronger troops and supernatural beings that can give adverse spells to Ako society. Contrast with Ako society who does not accept any witchcraft and they just rely on human strength. There is a strong respect between the hero and the villain Both Lord Asano and Lord Kira has mutual respect as the leader of province and each year they arrange a friendly competition. The villains threaten the society After Lord Kira made Lord Asano committed suicide—in this context commonly known as hara-kiri, Ako society has no power to avenge his death because it has a big risk to their future. The hero avoids involvement in the conflict When Oishi asked Kai for help, Kai denied it because he feels underestimate at the first time. But then Oishi gives explanation that he was wrong. The villains endanger a friend of the hero Lord Kira launched his second attack by trapping the ronin in a village. This raid laid to two victims of ronin. The hero fights the villains In climax, Kai fight the supernatural beings and Oishi fight Lord Kira. The hero defeats villains The result is the protagonist wins this battle. The society is safe After beheaded Lord Kira’s head, ronin come home and Ako society is safe. The society accepts the hero Ako society and other provinces are accepting Kai as one of the hero who saved Ako province. It is more visible again when Lord Ieyashu gives salute and respect Kai and other ronin as samurai. The hero loses or gives up his special status In the final scene shows that Kai doing hara-kiri as well as the other ronin does in order to uphold the honor as a samurai. These entire sixteen narrative functions give important role to finding the ‘American Dream’ that contains in this film. The author found that entire narrative functions represent the steps of someone’s struggle to achieve recognizable position within the society. And the second stage is ‘transition theme.’ According to Wright, ‘transition theme’ describes about the transition that happened in the protagonist character (Wright, 1975). For example in 47 Ronin, after Kai got banished to a foreign ship, he adapted with his surroundings by keep fighting with other bandits which contrast with his first personality in Ako province. The last is ‘professional’ stage which means as the official position of the protagonist that gives professional identity. This is happened when Kai got recognizable position from the society of Ako province as samurai. Each of the stages that mentioned by Will Wright are interrelated and what has been e xperienced by the protagonist symbolize the definition of ‘American dream.’ According to James Truslow Adams’ book entitled The Epic of America, he states that the American dream is â€Å"a dream which life should be better for everyone, with opportunity for each according to ability or achievement† (Adams, 1931: 214-215). That is to say, anyone have their right for having big dreams which led them strive to realizing their dreams and how fast they could achieve it depends on the ability of each person. CONCLUSION This conclusion intends to follow up the result of this analysis. Structuralism theory that used to analyze a film entitled 47 Ronin is capable in revealing how the western film industries influence the viewers through the three stages mentioned by Will Wright. Each type of these stages articulates its own mythic version of how to achieve the American dream. The first stage is classical plot, it defines the structure of human achievement by bestowing the relationship, respect, and dignity to differentiate yourself from others. The second stage transition theme argues that companionship and love are alongside with the social status of someone and this stage also reveals how someone’s life change and get a different social status. The last stage is professional plot. This stage argues that respect and companionship are to be achieved only by becoming one of the professional groups. The member of professional group must accept any obligation, responsible of the task that is offer ed, has solidarity to the team, and not competing with the same comrades in any social values. These three stages are representing the ‘American dream’ that is influencing the society nowadays. According to Levi-Strauss, he mentioned that the myth of a society through their structure reveals the communication of a theoretical demand to the members of that society (Wright, 1975: 17). Film portrays reality and reality portrays films. Moreover, the readers should notice that the world is the stage itself and everyone is merely the player. People have their own way to achieve their goals whether they become villain to the society like in ‘transitional theme’, become the professional’ group of the society or maybe become both of them. Hopefully, this analysis can give deeper insight to the readers by knowing influences given by the media especially in a film like 47 Ronin. REFERENCES Adams, James Truslow. The Epic of America. New York: Simon Publications, 2001. Dresner, Jonathan. The Many Things 47 Ronin Gets Wrong About Shogun-Era Japan (And the One Thing It Gets Right). http://www.historynewsnetwork.org/article/154304 USA: 2013. Eagleton, Terry. Literary Theory: An Introduction. Minnesota: The University of Minnesota Press, 2001. Ellis, Kate, Ellen Guettler. A Better Life: Creating The American Dream. http://americanradioworks.publicradio.org/features/americandream/ USA: American Public Media, 2015. Kit, Borys. Universal Pushes Back Keanu Reeves 47 Ronin. New York: The Hollywood Reporter, 2012. Levi-Strauss, Claude. Structural Anthropology. Hammondsworth: Penguin Books, 1968. Saussure, Ferdinand. Course in General Linguistics. New York: Philosophical Library, 1959. Storey, John. Cultural Theories and Popular Culture: An Introduction. 5th Ed. Pearson, 2009. Williams, Raymond. A Vocabulary of Culture and Society. Rev. Ed. New York: Oxford University Press,1983. Wright, Will. Sixguns and Society: A Structural Study of the Western. California: University of California Press, 1975.

Father Steals Best: Crime in an American Family Essay

This particular story is about a family of criminals in Oregon and received attention throughout the United States and has been cited by politicians, law enforcement agencies, and researchers in criminology, and psychology. Dale Vincent â€Å"Rooster† Bogle, taught his children to steal, so that by age 10 his sons were already breaking into liquor stores or stealing tractor-trailer trucks. His daughters turned to petty crimes in order to support their drug addictions. By the time of his death in 1998, 28 of the Bogle clan had been convicted of crimes, including several of Rooster’s grandchildren. Tracey Bogle, the youngest of Rooster’s sons, is quoted as saying, â€Å"Rooster raised us to be outlaws†¦There is a domino effect in a family like ours†¦What you’re raised with, you grow to become. You don’t escape.† The Justice Department’s statistics show that approximately 47 percent of inmates in the state prisons have parents o r other close relatives who have also been incarcerated. The Justice Department believes that ignoring this family cycle of criminality may be very difficult, and end up costing tax payers an expediential amount of money. It is astonishing that given all the research that is done about other issues on criminals, there is either no research or very little research regarding this subject of family criminal activity. This I’m sure is due to the limited availability of records that contain the criminal records of multiple generations of families. It is possible that with the proper research and funding, that reducing crime today may also reduce crime in the future. Moreover, research may underestimate the effects of policies that treat or deter criminal behavior by not taking into account the effect on future generations. Although there are studies that provide some evidence of intergenerational criminal correlations, there is no real focus on identifying why this relationship exists. Criminal behavior has always been a focus for psychologists due to the age old debate between nature and nurture. Is it the responsibility of an individual’s genetic makeup that makes them a criminal or is it the environment in which they are raised that determines their outcome? There has been limited research regarding this debate which has resulted in a conclusion that both genes and environment do play a role in the criminality of an individual.

Reflection On Progressivism - 1379 Words

After completing the survey in the Introduction to Teaching textbook, I learned that my philosophy of education closely correlates with the views of progressivism. My understanding of this philosophy highlights the child as a whole and the importance of active learning that readies students for the world ahead of them. Progressivists also believe that experiences are a large part of a students learning which is why active learning is so common allowing students to learn about themselves and learn how to problem solve. Rather than believing in strict common core curriculum, progressivist believe that the interest of students should be the main source of deciding curriculum and activities. John Dewey ‘father of progressive education’ was a†¦show more content†¦A student can be involved in their education and the progress they make rather than being a bystander with a lecture style classroom and are active participants in their learning and evaluations. Overall, th e use of a progressive outlook in the classroom creates a student centered and directed environment that focuses on the student and their interests promoting growth and knowledge rather than testing and repetition. The INTASC that has always stuck out to me and would fit well into a progressive classroom was standard #2: Learning Differences. Council of Chief State School Officers define this strategy as â€Å"the teacher uses understanding of individual differences and diverse cultures and communities to ensure inclusive learning environments that enable each learner to meet high standards† (2011). With a progressive philosophy of education, the main goals are to give students an education that is personal and relates to their life. The focus of meaningful life and education can be explored and expressed in learning differences. To start the year off on a high note, I plan to meet with parents and students as an introductory meeting. These are sometimes held in group settings, but meeting face to face and allowing parents to voice their beliefs separate from peering eyes is a more personal approach. In these initial meetings, I will gather information about diversityShow MoreRelatedWhy I Should Be A Teacher1076 Words   |  5 Pageselementary education. The philosophy of teaching that I have chosen is progressivism. According to Cohen (1999), â€Å"Progressivists believe that education should focus on the whole child, rather than on the content or the teacher. This educational philosophy stresses that students should test ideas by active experimentation. Learning is rooted in the questions of learners that arise through experiencing the world.† The progressivism philosophy is known as a student-centered philosophy which focuses mainlyRead MoreEssay on Teaching: A Priceless Profession994 Words   |  4 Pagesexistentialism, and progressivism. 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The novel Drama High is a representation of what happens when transformational educational experiences occur, and how those experiences increase the possibility of students becoming productive members of societyRead MoreNature vs. Nurture in Language Development1678 Words   |  7 Pagespositive reinforcement for â€Å"correct† responses Let us now bridge the gap between nature and nurture. Learning is a developmental cognitive process, human create/construct knowledge. There are three theories involved in this process; constructivism, progressivism and language acquisition theory. We will discuss first constructivism , the following diagrams will show us. Diagram 1: Psychologist Jean Piaget proposed two kind of interaction: * Simple interactions: putting together * Emergentism: adding

Anna Arnold Hedgeman, Civil Rights Activist, Feminist

article edited with additions by Jone Johnson Lewis Dates: July 5, 1899Â  -Â  January 17, 1990Known for: African-American feminist; civil rights activist; founding member of NOW Anna Arnold Hedgeman was a civil rights activist and an early leader in the National Organization for Women. She worked throughout her life on issues such as education, feminism, social justice, poverty and civil rights. A Pioneer for Civil Rights Anna Arnold Hedgemans lifetime of accomplishments included many firsts: First black woman to graduate from Hamline University (1922) - the university now has a scholarship named for herFirst black woman to serve on a New York City mayoral cabinet (1954-1958)First black person to hold a Federal Security Agency position Anna Arnold Hedgeman was also the only woman on the executive committee that organized Martin Luther King, Jr.s famous March on Washington in 1963. Patrik Henry Bass called her instrumental in organizing the march and the conscience of the march in his book Like A Mighty Stream: The March on Washington August 28, 1963 (Running Press Book Publishers, 2002). When Anna Arnold Hedgeman realized there were going to be no female speakers at the event, she protested the minimal recognition of women who were civil rights heroes. She succeeded in persuading the committee that this oversight was a mistake, which led eventually to Daisy Bates being invited to speak that day at the Lincoln Memorial. NOW Activism Anna Arnold Hedgeman served temporarily as the first executive vice-president of NOW. Aileen Hernandez, who had been serving on the Equal Employment Opportunity Commission, was elected executive vice-president in absentia when the first NOW officers were selected in 1966. Anna Arnold Hedgeman served as temporary executive vice-president until Aileen Hernandez officially stepped down from the EEOC and took the NOW position in March 1967. Anna Arnold Hedgeman was the first chair of NOWs Task Force on Women in Poverty. In her 1967 task force report, she called for a meaningful expansion of economic opportunities for women and said there were no jobs or opportunities for women at the bottom of the heap to move into. Her suggestions included job training, job creation, regional and city planning, attention to high school dropouts and an end to the ignoring of women and girls in federal job and poverty-related programs. Other Activism In addition to NOW, Anna Arnold Hedgeman was involved with organizations including the YWCA, the National Association for the Advancement of Colored People, the National Urban League, the National Council of Churches Commission on Religion and Race and the National Council for a Permanent Fair Employment Practices Commission. She ran for Congress and president of the New York City Council, drawing attention to social issues even when she lost the elections. A 20th Century Life in the United States Anna Arnold was born in Iowa and grew up in Minnesota. Her mother was Mary Ellen Parker Arnold, and her father, William James Arnold II, was a businessman. The family was the only black family in Anoka, Iowa, where Anna Arnold grew up. Â  She graduated from high school in 1918, and then became the first black graduate of Hamline University in Saint Paul, Minnesota. Unable to find a teaching job in Minnesota where a black woman would be hired, Anna Arnold taught in Mississippi at Rust College. She could not accept living under Jim Crow discrimination, so she returned north to work for the YWCA. She worked at black YWCA branches in four states, ending up finally in Harlem, New York City. In New York in 1933, Anna Arnold married Merritt Hedgeman, a musician and performer. Â   During the Depression, she was a consultant on racial problems for the Emergency Relief Bureau of New York City, studying near-slavery conditions of black women who worked in domestic service in the Bronx, and studying Puerto Rican conditions in the city. Â  When World War II began, she worked as a civil defense official, advocating for black workers in war industries. In 1944 she went to work for an organization advocating for fair employment practices. Â  Unsuccessful at getting fair employment legislation passed, she returned to the academic world, working as an assistant dean for women at Howard University in New York. In the 1948 election, she was executive director of the presidential re-election campaign for Harry S Truman. After he was reelected, she went to work for his government, working on issues of race and employment. Â  She was the first woman and the first African American to be part of a mayoral cabinet in New York City, appointed by Robert Wagner, Jr., to advocate for the poor. As a laywoman, she signed a 1966 black power statement by black members of the clergy which appeared in the New York Times. In the 1960s she worked for religious organizations, advocating for higher education and racial reconciliation. Â  It was in her role as a part of religious and womens communities that she advocated strongly for the participation of white Christians in the 1963 March on Washington. She wrote the books The Trumpet Sounds: A Memoir of Negro Leaership (1964) and The Gift of Chaos: Decades of American Discontent (1977).Anna Arnold Hedgeman died in Harlem in 1990.

Apathy And Its Impact On Society - 850 Words

Chap. 1. What is apathy? Before inspecting the root causes and solutions to the problem of apathy, a uniform definition of apathy must be obtained to be used throughout this thesis. In the Oxford English Dictionary, the word apathy is defined as: lack of interest, enthusiasm, or concern. The usage of the word apathy can be traced back to 17th century France, and then still further back to the ancient greek word apathÄ“s, which meant without feeling. As the dictionary makes clear, the concept of apathy has many meanings, but the common link may be summarised as a lack of interest in a certain subject. Although the subject could vary from gardening to engineering, this dissertation thesis will focus on apathy in relation to politics. Having defined apathy, the crucial question is to decide whether apathy has either a positive or negative impact on society. The answer depends, in part at least, on one’s view of human nature. In ancient Athens, Aristotle declared that ‘ man is a political animal’, meaning by this that a full human existence demanded active participation in the public life of the agora. Apathy in this respect would mean being condemned to a subhuman existence. For Christian thinkers of the Medieval Age, by contrast, the highest good is outside politics, being the purely personal quest for religious salvation. From this standpoint, political apathy might well be a desirable thing, since politics is merely a distraction from religion. In the earlyShow MoreRelatedThe Hunger Games By Suzanne Collins1419 Words   |  6 Pagescitizens of the divided dystopia of Panem. This essay will analyze the origins and influence of apathy on a people and an individual, in both a political and personal sense. 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Throughout his speech to Congress, Wiesel uses the persuasive elements ethos, pathos and logosRead MoreProblems Facing Children at School: Apathy 1811 Words   |  7 Pagesapproach to schoolwork and the education system. Children seem not to worry as much about school, but rather about their social lives, or their lives outside of school and how they are accepted by others. Apathy is becoming one of the biggest problems facing children today. One such case of apathy happened to a physical education teacher, Andy Wilson. One class he noticed after he gave instructions on what the kids were to do there was a child who was still sitting around. He told him he had to participateRead MoreThe Effects Of Technology On The Adolescent Brain Essay944 Words   |  4 Pagesdestructive impact on student’s personal lives, but it also affects them academically as well. 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Angels Demons Chapter 109-112 Free Essays

string(88) " feeling they were too late as they watched the mammoth machine slow to a stop over St\." 109 Meanwhile, in St. Peter’s Square, the wall of Swiss Guards yelled orders and fanned outward, trying to push the crowds back to a safer distance. It was no use. We will write a custom essay sample on Angels Demons Chapter 109-112 or any similar topic only for you Order Now The crowd was too dense and seemed far more interested in the Vatican’s impending doom than in their own safety. The towering media screens in the square were now transmitting a live countdown of the antimatter canister – a direct feed from the Swiss Guard security monitor – compliments of the camerlegno. Unfortunately, the image of the canister counting down was doing nothing to repel the crowds. The people in the square apparently looked at the tiny droplet of liquid suspended in the canister and decided it was not as menacing as they had thought. They could also see the countdown clock now – a little under forty-five minutes until detonation. Plenty of time to stay and watch. Nonetheless, the Swiss Guards unanimously agreed that the camerlegno’s bold decision to address the world with the truth and then provide the media with actual visuals of Illuminati treachery had been a savvy maneuver. The Illuminati had no doubt expected the Vatican to be their usual reticent selves in the face of adversity. Not tonight. Camerlegno Carlo Ventresca had proven himself a commanding foe. Inside the Sistine Chapel, Cardinal Mortati was getting restless. It was past 11:15 P.M. Many of the cardinals were continuing to pray, but others had clustered around the exit, clearly unsettled by the hour. Some of the cardinals began pounding on the door with their fists. Outside the door Lieutenant Chartrand heard the pounding and didn’t know what to do. He checked his watch. It was time. Captain Rocher had given strict orders that the cardinals were not to be let out until he gave the word. The pounding on the door became more intense, and Chartrand felt uneasy. He wondered if the captain had simply forgotten. The captain had been acting very erratic since his mysterious phone call. Chartrand pulled out his walkie-talkie. â€Å"Captain? Chartrand here. It is past time. Should I open the Sistine?† â€Å"That door stays shut. I believe I already gave you that order.† â€Å"Yes, sir, I just – â€Å" â€Å"Our guest is arriving shortly. Take a few men upstairs, and guard the door of the Pope’s office. The camerlegno is not to go anywhere.† â€Å"I’m sorry, sir?† â€Å"What is it that you don’t understand, Lieutenant?† â€Å"Nothing, sir. I am on my way.† Upstairs in the Office of the Pope, the camerlegno stared in quiet meditation at the fire. Give me strength, God. Bring us a miracle. He poked at the coals, wondering if he would survive the night. 110 Eleven-twenty-three P.M. Vittoria stood trembling on the balcony of Castle St. Angelo, staring out across Rome, her eyes moist with tears. She wanted badly to embrace Robert Langdon, but she could not. Her body felt anesthetized. Readjusting. Taking stock. The man who had killed her father lay far below, dead, and she had almost been a victim as well. When Langdon’s hand touched her shoulder, the infusion of warmth seemed to magically shatter the ice. Her body shuddered back to life. The fog lifted, and she turned. Robert looked like hell – wet and matted – he had obviously been through purgatory to come rescue her. â€Å"Thank you†¦Ã¢â‚¬  she whispered. Langdon gave an exhausted smile and reminded her that it was she who deserved thanks – her ability to practically dislocate her shoulders had just saved them both. Vittoria wiped her eyes. She could have stood there forever with him, but the reprieve was short-lived. â€Å"We need to get out of here,† Langdon said. Vittoria’s mind was elsewhere. She was staring out toward the Vatican. The world’s smallest country looked unsettlingly close, glowing white under a barrage of media lights. To her shock, much of St. Peter’s Square was still packed with people! The Swiss Guard had apparently been able to clear only about a hundred and fifty feet back – the area directly in front of the basilica – less than one-third of the square. The shell of congestion encompassing the square was compacted now, those at the safer distances pressing for a closer look, trapping the others inside. They are too close! Vittoria thought. Much too close! â€Å"I’m going back in,† Langdon said flatly. Vittoria turned, incredulous. â€Å"Into the Vatican?† Langdon told her about the Samaritan, and how it was a ploy. The Illuminati leader, a man named Janus, was actually coming himself to brand the camerlegno. A final Illuminati act of domination. â€Å"Nobody in Vatican City knows,† Langdon said. â€Å"I have no way to contact them, and this guy is arriving any minute. I have to warn the guards before they let him in.† â€Å"But you’ll never get through the crowd!† Langdon’s voice was confident. â€Å"There’s a way. Trust me.† Vittoria sensed once again that the historian knew something she did not. â€Å"I’m coming.† â€Å"No. Why risk both – â€Å" â€Å"I have to find a way to get those people out of there! They’re in incredible dange – â€Å" Just then, the balcony they were standing on began to shake. A deafening rumble shook the whole castle. Then a white light from the direction of St. Peter’s blinded them. Vittoria had only one thought. Oh my God! The antimatter annihilated early! But instead of an explosion, a huge cheer went up from the crowd. Vittoria squinted into the light. It was a barrage of media lights from the square, now trained, it seemed, on them! Everyone was turned their way, hollering and pointing. The rumble grew louder. The air in the square seemed suddenly joyous. Langdon looked baffled. â€Å"What the devil – â€Å" The sky overhead roared. Emerging from behind the tower, without warning, came the papal helicopter. It thundered fifty feet above them, on a beeline for Vatican City. As it passed overhead, radiant in the media lights, the castle trembled. The lights followed the helicopter as it passed by, and Langdon and Vittoria were suddenly again in the dark. Vittoria had the uneasy feeling they were too late as they watched the mammoth machine slow to a stop over St. You read "Angels Demons Chapter 109-112" in category "Essay examples" Peter’s Square. Kicking up a cloud of dust, the chopper dropped onto the open portion of the square between the crowd and the basilica, touching down at the bottom of the basilica’s staircase. â€Å"Talk about an entrance,† Vittoria said. Against the white marble, she could see a tiny speck of a person emerge from the Vatican and move toward the chopper. She would never have recognized the figure except for the bright red beret on his head. â€Å"Red carpet greeting. That’s Rocher.† Langdon pounded his fist on the banister. â€Å"Somebody’s got to warn them!† He turned to go. Vittoria caught his arm. â€Å"Wait!† She had just seen something else, something her eyes refused to believe. Fingers trembling, she pointed toward the chopper. Even from this distance, there was no mistaking. Descending the gangplank was another figure†¦ a figure who moved so uniquely that it could only be one man. Although the figure was seated, he accelerated across the open square with effortless control and startling speed. A king on an electric throne. It was Maximilian Kohler. 111 Kohler was sickened by the opulence of the Hallway of the Belvedere. The gold leaf in the ceiling alone probably could have funded a year’s worth of cancer research. Rocher led Kohler up a handicapped ramp on a circuitous route into the Apostolic Palace. â€Å"No elevator?† Kohler demanded. â€Å"No power.† Rocher motioned to the candles burning around them in the darkened building. â€Å"Part of our search tactic.† â€Å"Tactics which no doubt failed.† Rocher nodded. Kohler broke into another coughing fit and knew it might be one of his last. It was not an entirely unwelcome thought. When they reached the top floor and started down the hallway toward the Pope’s office, four Swiss Guards ran toward them, looking troubled. â€Å"Captain, what are you doing up here? I thought this man had information that – â€Å" â€Å"He will only speak to the camerlegno.† The guards recoiled, looking suspicious. â€Å"Tell the camerlegno,† Rocher said forcefully, â€Å"that the director of CERN, Maximilian Kohler, is here to see him. Immediately.† â€Å"Yes, sir!† One of the guards ran off in the direction of the camerlegno’s office. The others stood their ground. They studied Rocher, looking uneasy. â€Å"Just one moment, captain. We will announce your guest.† Kohler, however, did not stop. He turned sharply and maneuvered his chair around the sentinels. The guards spun and broke into a jog beside him. â€Å"Fermati! Sir! Stop!† Kohler felt repugnance for them. Not even the most elite security force in the world was immune to the pity everyone felt for cripples. Had Kohler been a healthy man, the guards would have tackled him. Cripples are powerless, Kohler thought. Or so the world believes. Kohler knew he had very little time to accomplish what he had come for. He also knew he might die here tonight. He was surprised how little he cared. Death was a price he was ready to pay. He had endured too much in his life to have his work destroyed by someone like Camerlegno Ventresca. â€Å"Signore!† the guards shouted, running ahead and forming a line across the hallway. â€Å"You must stop!† One of them pulled a sidearm and aimed it at Kohler. Kohler stopped. Rocher stepped in, looking contrite. â€Å"Mr. Kohler, please. It will only be a moment. No one enters the Office of the Pope unannounced.† Kohler could see in Rocher’s eyes that he had no choice but to wait. Fine, Kohler thought. We wait. The guards, cruelly it seemed, had stopped Kohler next to a full-length gilded mirror. The sight of his own twisted form repulsed Kohler. The ancient rage brimmed yet again to the surface. It empowered him. He was among the enemy now. These were the people who had robbed him of his dignity. These were the people. Because of them he had never felt the touch of a woman†¦ had never stood tall to accept an award. What truth do these people possess? What proof, damn it! A book of ancient fables? Promises of miracles to come? Science creates miracles every day! Kohler stared a moment into his own stony eyes. Tonight I may die at the hands of religion, he thought. But it will not be the first time. For a moment, he was eleven years old again, lying in his bed in his parents’ Frankfurt mansion. The sheets beneath him were Europe’s finest linen, but they were soaked with sweat. Young Max felt like he was on fire, the pain wracking his body unimaginable. Kneeling beside his bed, where they had been for two days, were his mother and father. They were praying. In the shadows stood three of Frankfurt’s best doctors. â€Å"I urge you to reconsider!† one of the doctors said. â€Å"Look at the boy! His fever is increasing. He is in terrible pain. And danger!† But Max knew his mother’s reply before she even said it. â€Å"Gott wird ihn beschuetzen.† Yes, Max thought. God will protect me. The conviction in his mother’s voice gave him strength. God will protect me. An hour later, Max felt like his whole body was being crushed beneath a car. He could not even breathe to cry. â€Å"Your son is in great suffering,† another doctor said. â€Å"Let me at least ease his pain. I have in my bag a simple injection of – † â€Å"Ruhe, bitte!† Max’s father silenced the doctor without ever opening his eyes. He simply kept praying. â€Å"Father, please!† Max wanted to scream. â€Å"Let them stop the pain!† But his words were lost in a spasm of coughing. An hour later, the pain had worsened. â€Å"Your son could become paralyzed,† one of the doctors scolded. â€Å"Or even die! We have medicines that will help!† Frau and Herr Kohler would not allow it. They did not believe in medicine. Who were they to interfere with God’s master plan? They prayed harder. After all, God had blessed them with this boy, why would God take the child away? His mother whispered to Max to be strong. She explained that God was testing him†¦ like the Bible story of Abraham†¦ a test of his faith. Max tried to have faith, but the pain was excruciating. â€Å"I cannot watch this!† one of the doctors finally said, running from the room. By dawn, Max was barely conscious. Every muscle in his body spasmed in agony. Where is Jesus? he wondered. Doesn’t he love me? Max felt the life slipping from his body. His mother had fallen asleep at the bedside, her hands still clasped over him. Max’s father stood across the room at the window staring out at the dawn. He seemed to be in a trance. Max could hear the low mumble of his ceaseless prayers for mercy. It was then that Max sensed the figure hovering over him. An angel? Max could barely see. His eyes were swollen shut. The figure whispered in his ear, but it was not the voice of an angel. Max recognized it as one of the doctors†¦ the one who had sat in the corner for two days, never leaving, begging Max’s parents to let him administer some new drug from England. â€Å"I will never forgive myself,† the doctor whispered, â€Å"if I do not do this.† Then the doctor gently took Max’s frail arm. â€Å"I wish I had done it sooner.† Max felt a tiny prick in his arm – barely discernible through the pain. Then the doctor quietly packed his things. Before he left, he put a hand on Max’s forehead. â€Å"This will save your life. I have great faith in the power of medicine.† Within minutes, Max felt as if some sort of magic spirit were flowing through his veins. The warmth spread through his body numbing his pain. Finally, for the first time in days, Max slept. When the fever broke, his mother and father proclaimed a miracle of God. But when it became evident that their son was crippled, they became despondent. They wheeled their son into the church and begged the priest for counseling. â€Å"It was only by the grace of God,† the priest told them, â€Å"that this boy survived.† Max listened, saying nothing. â€Å"But our son cannot walk!† Frau Kohler was weeping. The priest nodded sadly. â€Å"Yes. It seems God has punished him for not having enough faith.† â€Å"Mr. Kohler?† It was the Swiss Guard who had run ahead. â€Å"The camerlegno says he will grant you audience.† Kohler grunted, accelerating again down the hall. â€Å"He is surprised by your visit,† the guard said. â€Å"I’m sure.† Kohler rolled on. â€Å"I would like to see him alone.† â€Å"Impossible,† the guard said. â€Å"No one – â€Å" â€Å"Lieutenant,† Rocher barked. â€Å"The meeting will be as Mr. Kohler wishes.† The guard stared in obvious disbelief. Outside the door to the Pope’s office, Rocher allowed his guards to take standard precautions before letting Kohler in. Their handheld metal detector was rendered worthless by the myriad of electronic devices on Kohler’s wheelchair. The guards frisked him but were obviously too ashamed of his disability to do it properly. They never found the revolver affixed beneath his chair. Nor did they relieve him of the other object†¦ the one that Kohler knew would bring unforgettable closure to this evening’s chain of events. When Kohler entered the Pope’s office, Camerlegno Ventresca was alone, kneeling in prayer beside a dying fire. He did not open his eyes. â€Å"Mr. Kohler,† the camerlegno said. â€Å"Have you come to make me a martyr?† 112 All the while, the narrow tunnel called Il Passetto stretched out before Langdon and Vittoria as they dashed toward Vatican City. The torch in Langdon’s hand threw only enough light to see a few yards ahead. The walls were close on either side, and the ceiling low. The air smelled dank. Langdon raced on into the darkness with Vittoria close at his heels. The tunnel inclined steeply as it left the Castle St. Angelo, proceeding upward into the underside of a stone bastion that looked like a Roman aqueduct. There, the tunnel leveled out and began its secret course toward Vatican City. As Langdon ran, his thoughts turned over and over in a kaleidoscope of confounding images – Kohler, Janus, the Hassassin, Rocher†¦ a sixth brand? I’m sure you’ve heard about the sixth brand, the killer had said. The most brilliant of all. Langdon was quite certain he had not. Even in conspiracy theory lore, Langdon could think of no references to any sixth brand. Real or imagined. There were rumors of a gold bullion and a flawless Illuminati Diamond but never any mention of a sixth brand. â€Å"Kohler can’t be Janus!† Vittoria declared as they ran down the interior of the dike. â€Å"It’s impossible!† Impossible was one word Langdon had stopped using tonight. â€Å"I don’t know,† Langdon yelled as they ran. â€Å"Kohler has a serious grudge, and he also has some serious influence.† â€Å"This crisis has made CERN look like monsters! Max would never do anything to damage CERN’s reputation!† On one count, Langdon knew CERN had taken a public beating tonight, all because of the Illuminati’s insistence on making this a public spectacle. And yet, he wondered how much CERN had really been damaged. Criticism from the church was nothing new for CERN. In fact, the more Langdon thought about it, the more he wondered if this crisis might actually benefit CERN. If publicity were the game, then antimatter was the jackpot winner tonight. The entire planet was talking about it. â€Å"You know what promoter P. T. Barnum said,† Langdon called over his shoulder. â€Å"‘I don’t care what you say about me, just spell my name right!’ I bet people are already secretly lining up to license antimatter technology. And after they see its true power at midnight tonight†¦Ã¢â‚¬  â€Å"Illogical,† Vittoria said. â€Å"Publicizing scientific breakthroughs is not about showing destructive power! This is terrible for antimatter, trust me!† Langdon’s torch was fading now. â€Å"Then maybe it’s all much simpler than that. Maybe Kohler gambled that the Vatican would keep the antimatter a secret – refusing to empower the Illuminati by confirming the weapon’s existence. Kohler expected the Vatican to be their usual tight-lipped selves about the threat, but the camerlegno changed the rules.† Vittoria was silent as they dashed down the tunnel. Suddenly the scenario was making more sense to Langdon. â€Å"Yes! Kohler never counted on the camerlegno’s reaction. The camerlegno broke the Vatican tradition of secrecy and went public about the crisis. He was dead honest. He put the antimatter on TV, for God’s sake. It was a brilliant response, and Kohler never expected it. And the irony of the whole thing is that the Illuminati attack backfired. It inadvertently produced a new church leader in the camerlegno. And now Kohler is coming to kill him!† â€Å"Max is a bastard,† Vittoria declared, â€Å"but he is not a murderer. And he would never have been involved in my father’s assassination.† In Langdon’s mind, it was Kohler’s voice that answered. Leonardo was considered dangerous by many purists at CERN. Fusing science and God is the ultimate scientific blasphemy. â€Å"Maybe Kohler found out about the antimatter project weeks ago and didn’t like the religious implications.† â€Å"So he killed my father over it? Ridiculous! Besides, Max Kohler would never have known the project existed.† â€Å"While you were gone, maybe your father broke down and consulted Kohler, asking for guidance. You yourself said your father was concerned about the moral implications of creating such a deadly substance.† â€Å"Asking moral guidance from Maximilian Kohler?† Vittoria snorted. â€Å"I don’t think so!† The tunnel banked slightly westward. The faster they ran, the dimmer Langdon’s torch became. He began to fear what the place would look like if the light went out. Black. â€Å"Besides,† Vittoria argued, â€Å"why would Kohler have bothered to call you in this morning and ask for help if he is behind the whole thing?† Langdon had already considered it. â€Å"By calling me, Kohler covered his bases. He made sure no one would accuse him of nonaction in the face of crisis. He probably never expected us to get this far.† The thought of being used by Kohler incensed Langdon. Langdon’s involvement had given the Illuminati a level of credibility. His credentials and publications had been quoted all night by the media, and as ridiculous as it was, the presence of a Harvard professor in Vatican City had somehow raised the whole emergency beyond the scope of paranoid delusion and convinced skeptics around the world that the Illuminati brotherhood was not only a historical fact, but a force to be reckoned with. â€Å"That BBC reporter,† Langdon said, â€Å"thinks CERN is the new Illuminati lair.† â€Å"What!† Vittoria stumbled behind him. She pulled herself up and ran on. â€Å"He said that!?† â€Å"On air. He likened CERN to the Masonic lodges – an innocent organization unknowingly harboring the Illuminati brotherhood within.† â€Å"My God, this is going to destroy CERN.† Langdon was not so sure. Either way, the theory suddenly seemed less far-fetched. CERN was the ultimate scientific haven. It was home to scientists from over a dozen countries. They seemed to have endless private funding. And Maximilian Kohler was their director. Kohler is Janus. â€Å"If Kohler’s not involved,† Langdon challenged, â€Å"then what is he doing here?† â€Å"Probably trying to stop this madness. Show support. Maybe he really is acting as the Samaritan! He could have found out who knew about the antimatter project and has come to share information.† â€Å"The killer said he was coming to brand the camerlegno.† â€Å"Listen to yourself! It would be a suicide mission. Max would never get out alive.† Langdon considered it. Maybe that was the point. The outline of a steel gate loomed ahead, blocking their progress down the tunnel. Langdon’s heart almost stopped. When they approached, however, they found the ancient lock hanging open. The gate swung freely. Langdon breathed a sigh of relief, realizing as he had suspected, that the ancient tunnel was in use. Recently. As in today. He now had little doubt that four terrified cardinals had been secreted through here earlier. They ran on. Langdon could now hear the sounds of chaos to his left. It was St. Peter’s Square. They were getting close. They hit another gate, this one heavier. It too was unlocked. The sound of St. Peter’s Square faded behind them now, and Langdon sensed they had passed through the outer wall of Vatican City. He wondered where inside the Vatican this ancient passage would conclude. In the gardens? In the basilica? In the papal residence? Then, without warning, the tunnel ended. The cumbrous door blocking their way was a thick wall of riveted iron. Even by the last flickers of his torch, Langdon could see that the portal was perfectly smooth – no handles, no knobs, no keyholes, no hinges. No entry. He felt a surge of panic. In architect-speak, this rare kind of door was called a senza chiave – a one-way portal, used for security, and only operable from one side – the other side. Langdon’s hope dimmed to black†¦ along with the torch in his hand. He looked at his watch. Mickey glowed. 11:29 P.M. With a scream of frustration, Langdon swung the torch and started pounding on the door. How to cite Angels Demons Chapter 109-112, Essay examples

Small Enterprise Association of Australia

Question: Discuss about the Small Enterprise Association of Australia. Answer: Introduction: As per the Halabi, Barrett and Dyt (2010), small scale companies uses accounting software for the purpose of production of the financial statements such as balance sheet, cash flow statement and income statement. It is also found that the accounting information or knowledge is viewed differently by different companies due to which the accounting software cannot be used to their full potential. The accounting software is used by the Australian Tax Office for the purpose of recording and collecting all the financial information. The main reason behind it is that the accounting software facilitates in gaining knowledge regarding different financial transactions. The owners of the firms are required to submit their taxation return which record the information related to income and expenditures made by the firm and calculates its profit or loss in a year (Halabi, Barrett and Dyt, 2010). In the views of Griff (2014), the taxation returns of each entity records the total number of similar type of transactions carried out by the entity such as bank interest received, costs of goods sold, sales, wages paid and so on. For the purpose of taxation, cash accounting is applied. In addition to this, the business operations can be reflected in an appropriate manner by the use of accrual accounting. The qualitative data analysis software package is being used for the purpose of identification of the keywords and categorizing the text into themes (Griff, 2014). According to Breen, Sciulli and Calvert (2003), there are several accounting software which are used by the organizations for recording operational activities rather than for strategic purposes such as MYOB and CAS. Companies are heavily relied on the accountants for the reviewing of the financial statements and carrying out different book keeping services in spite of the implementation of the CAS software in the organization. Nowadays, companies are encouraged to utilize CAS accounting software for the reviewing of the financial statements as it facilitates in reducing the overall cost incurred to review it. After the implementation of the GST in 2000, companies are accepted the usage of computerized accounting software for the reviewing and formation of the financial statements of the company. Besides this, companies require accounting software for the purpose of creation of financial statements in order to take decisions in an effective manner. Such accounting software are easy to use and can be easily used by untrained accountants (Breen, Sciulli and Calvert, 2003). As per Walker and Oliver (2005), nowadays, firms spend considerable amount on the accounting packaged software for the purpose of framing and reviewing accounting information as it facilitates in reducing the time and cost. Some financial services firms adopt commercial packages that suit their needs for which they incur cost in the way of license fees, sponsored development and maintenance (Walker and Oliver, 2005). Curtis (2012) has stated that MYOB is an accounting software considered best for small scale businesses. This software contains different accounting modules such as sales and purchasing modules and inventory modules. It is considered as easy to use business software and can be applied to any type of business. This software facilitates managers to process and tracking bills payable and receivables, sales and purchases. This software is considered as a powerful tool for managing the inventory in an effective and efficient manner. It also facilitates in communicating the financial information to other related parties by the way of e-mails. This software facilitates in the management of cash receipts and expenditure or inventory in an effective manner. This software facilitates in carrying out different functions of small scale businesses such as banking, accounts, purchases , card file, job management and generation of financial reports. MYOB is not only considered as accounting softwar e but also regarded as business and inventory management solution. This software results in gaining real time data and ex;porting of all reports to MS Excel. This software has more than 1000000 users for managing their different business functions throughout the world. This software and its products are developed in Australia since 1990. Besides this, it is alsio used in Malaysia from 1996 (Curtis, 2012). In the views of Deshmukh (2006) MYOB (Mind Your Own Business) is an Australian multinational company that provides payroll, accounting and retail software and web hosting to small and medium businesses. This software is well known and used by majority of the businesses in Australia and New Zealand. The company is listed on Australian Stock Exchange in 1999. The company has also launched new package of online services in the year 2008 which includes e-mail hosting, web hosting and domain registration. The main competitors of MYOB include Intuit and Xero. There is an existence of the challenges faced by users of MYOB which include data security, however, the company has invest heavily in the security of the data (Deshmukh, 2006). As per the Stolowy and Lebas (2006), the computerized accounting software facilitates in improving the speed and accuracy of processing of the accounting information. In addition to this, the information is rolled back from the server in case of occurrence of disasters and hazards. The use of accounting software facilitates in reducing the labor required in the organization as most of the processes is completed automatically such as plotting graphs, charts and calculations. Nowadays, businesses expand their businesses across national boundaries due to several reason such as presence of cheap resources, better tax regulations and trade liberalization which has resulted in an increase in the bearing on the accounting procedures and processes of the company. The increased volume of the accounting information results in the exposure of the information to errors due to the presence of complexity of the accounting information system. The use of accounting information system helps in storin g large amount of financial information due to presence of large storage and processing capability (Stolowy and Lebas, 2006). According to Needles and Powers (2008), the accounting software packages facilitate in provision of the whole accounting system to be run on computer. The main reason behind it is that it facilitates in keeping accurate and up to date accounting and inventory reports. There is a requirement of maintaining complex financial information in an accurate manner as the businesses expand their businesses across the globe by acquiring new customers, new markets and adoption to the changes taking place in the technology to remain competitive in the market. The computerized Accounting System helps in streamlining, simplify and integrate the business processes and provide a clear picture of all the business processes to the users. The use of accounting software is becoming popular among different businesses due to reduction in the computer prices and accounting software. In Australian, majority of the small businesses uses accounting software and packages to record financial transactions (Needl es and Powers, 2008; Kolitz, 2016). Lewis and Trevitt (2003) has suggested that improvement in technology has resulted in the adoption of the computerized accounting systems and results in the replacement of the manual accounting systems. The computerized accounting system facilitates in processing the information which is earlier performed manually. This has helped in gaining accurate, valid and reliable results from the financial information. Besides this, it also facilitates in improving the overall performance and productivity of the organizations. The computerized accounting system has applied same logic of journal entries, ledger, reports and statements in a manual system. It also facilitates in generation of the financial statements in an easy and quick manner for the purpose of its review by the management of the company. This system helps in combining the accounting concepts and principles with the concept of information system for the purpose of recording, analyze and production of the financial statements to its users so that they can make effective decisions in a quick manner (Lewis and Trevitt, 2003). As per Ahmed (2008), the benefits of CAS such as adoption of the user friendly accounting software, quick, huge storage capacity, provision of accurate and reliable results have forced small and medium enterprises to adopt the system in order to record the financial transactions in an effective manner. Besides this, there is also a need for managers to consider different factors before the adoption of the accounting software and packages such as consistent and timely data in different reporting formats. The computerized Accounting system facilitates in reducing the time to record financial transactions. This facilitates in providing accounting information in a simple manner in the accounting software. This also helps in reducing the time spent by the staff in preparation of the accounts (Ahmed, 2008). Besides this, Turner and Weickgenannt (2008) have suggested that it also helps in reducing the audit expenses by keeping up to date and accurate information. It is important for the organizations to store information in the system for indefinite time so that they can view the information in future for the purpose of making comparisons in future. Besides this, it also facilitates in distribution of the information to different stakeholders of the company in an easy manner. The generation of the financial reports of the company helps managers to monitor its financial performance and make quick and accurate decisions with regard to the business (Turner and Weickgenannt, 2008). References Breen, A.P.J., Sciulli, D.N. and Calvert, C. 2003. The role of external accountant in small firms. 16th Annual Conference of Small Enterprise Association of Australia and New Zealand, pp. 1-11. Halabi, A.K., Barrett, R. and Dyt, R. 2010. Understanding financial information used to assess small firm performance: An Australian qualitative study. Qualitative Research in Accounting Management 7(2), pp. 163-179. Walker, R.G. and Oliver, G.R. 2005. Accounting for Expenditure on Software Development for Internal Use. Abacus 41(1), pp. 66-91. Griff, M. 2014. Professional Accounting Essays and Assignments. Lulu Press. Curtis, V. 2012. MYOB Software For Dummies. John Wiley Sons. Deshmukh, A. 2006. Digital Accounting: The Effects of the Internet and ERP on Accounting. Idea Group Inc. Turner, L. and Weickgenannt, A.B. 2008. Accounting Information Systems: Controls and Processes. John Wiley Sons. Ahmed, N. 2008. Financial Accounting: A Simplified Approach. Atlantic Publishers Dist. Lewis, R. and Trevitt, R. 2003. Vocational Business Financial Accounting. Nelson Thornes. Needles, B.E. and Powers, M. 2008. Financial Accounting. Cengage Learning. Stolowy, H. and Lebas, M. 2006. Financial Accounting and Reporting: A Global Perspective. Cengage Learning EMEA. Kolitz, D. 2016. Financial Accounting: A Concepts-Based Introduction. Routledge.