Friday, December 27, 2019

Benefits of Cloning vs. Antiquated Religious Beliefs Essay

Benefits of Cloning vs. Antiquated Religious Beliefs When one thinks of cloning, what comes to mind? Movies such as Multiplicity can give the lay person a very distorted image of cloning. In this particular movie, actor Michael Keaton plays a father who cannot handle his crazily busy lifestyle. In an effort to be the perfect father, husband and employee, he has himself cloned fairly easily at a nearby medical center. The three clones each have their own personality: one is sarcastic and bitter, one is sweet and sensitive and one is a half-wit- but all are identical. This cloning process is completely false. At this time, scientists have cloned animals including Rhesus monkeys, mice and probably the biggest breakthrough:†¦show more content†¦The suffering candidate is typically put through a battery of tests and interviews by a physician and a psychiatrist so see if he or she is physically and mentally capable for a transplant. Many factors such as blood type, tissue type, weight and age are all deciding factors for a tr ansplant to avoid rejection of the organ. For instance, a 50 year old woman who weighs 250 pounds with type O positive blood would probably not take well to heart harvested from a 19 year old with the same blood type who weighs only 100 pounds. The organ should be in correct proportion with the persons body weight. Many transplant candidates die while waiting for an organ, whether it be a heart, lung, kidney or liver. Yes, it is true that thousands of people are saved each year by organ transplantation, yet even more die each year waiting while their organs shut down. In perhaps the most dramatic example, the American Heart Association reports that only 2,300 of 40,000 Americans who needed a new heart in 1997 got one. (Mikos and Mooney 2). The new strategy which seems promising is the development of what Dr. David J. Mooney of the University of Michigan and Dr. Antonios G. Mikos of the M.D. Anderson Cancer Center in Houston call neo-organs. (3). In one aspiring procedure, the patient receives cells that have been harvested previously and comprised into 3-dimensional molds of biodegradable polymers, such as those used to make dissolvableShow MoreRelatedInternational Management67196 Words   |  269 PagesCultural Training Increase Flexibility and Cooperation 212 212 212 213 213 Managing Cross-Cultural Negotiations Types of Negotiation The Negotiation Process Cultural Differences Affecting Negotiations Negotiation Tactics Negotiating for Mutual Benefit Bargaining Behaviors 215 215 216 217 220 221 223 The World of International Management—Revisited Summary of Key Points Key Terms Review and Discussion Questions Internet Exercise: Working Effectively at Toyota In the International Spotlight:Read MoreHemp Cultivation in China42289 Words   |  170 Pagesharsh climate of Tai Shan, but in other respects they are very similar in appearance to the locally cultivated hemp varieties. A different spontaneously occurring variety of Cannabis is found on the north side of Tai Shan far from the influence of religious pilgrimage. This â€Å"wild† (naturally occurring without the influence of cultivation) variety is characterized by very short stature (less than one meter), reduced leaves with narrow leaflets, tiny dark seeds, and a very compact and highly branched

Thursday, December 19, 2019

Advice to a Friend on Choosing a Mistress - 1250 Words

English 1302 30/11/2013 Rhetorical Analysis of Advice to a Friend on Choosing Mistress Advice to a Friend on Choosing Mistress is a letter written by Benjamin Franklin in June 25th 1745 to his friend. The speech of this letter is essentially communicated to single men. The author gave advices particularly to his friend on which type of woman he should date if he is not ready to get married. Franklin preceded his lustful consulting by an apology for the marriage, recalling his friend how much carnal pleasures are favourable in a legal and recognized union. In his message, Franklin advises his friend that marriage is the best solution not for only sexual desires but also the undisputable source of solid happiness. Having suspicions†¦show more content†¦Franklin defends the idea that a debate with an old woman is rich and interesting, because they had been through many involvements from witch they had retains acquaintance. They have lived longer and have things to communicate to you. Franklin also su pports his preference for older woman by saying that ‘’ To maintain their influence over men, they supply the diminution of beauty by an augmentation of utility’’. This is to illustrate that older woman, with the time spend less time worrying about their appearance, which they use to do more important stuff. To him, when beauty disappears, women improve their service. At their age, they assume their femininity and do so without any complex. Franklin, who was a man of science and also know as ‘’ Lady Man’ also gave bodily motivation for choosing an older woman. He implies that ‘’ because in every animal that walks upright the deficiency of the fluids that fill the muscles appears first in the highest part. The face first grows lank and wrinkled; then the neck; then the breast and arms; the lower parts continuing to the last as plump as ever: so that covering all above with a basket, and regarding only what is below the girdl e, it is impossible of two women to tell an old one from a young one’’. His purpose here is to assure his friend that there are no doubts or fear to have on the corporal pleasure of an old woman. According to him ‘’ as in theShow MoreRelatedAnalysis Of Othello By William Shakespeare Essay1572 Words   |  7 Pageswomen, even his own wife. When he requires a victim to blame his wounding of Cassio during his attempted murder, he is unsatisfied with merely pinning it on a mythical stranger or mercenary working with Rodrigo. Iago deflects blame onto Cassio’s mistress Bianca, and while the tactic is one he uses out of convenience it establishes a pattern. 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(4.1.81-92) Rosalinds masculine disguise essentially allows her to acquire a certain freedom, in which she is able to give advice, and associate as an equal among other men. This freedom also gives her the ability to initiate the courtship with Orlando. Such power does Rosalind possess in this stage of the play, that much like the character of Puck in A Midsummer Nights DreamRead MoreMarriage in William Congreves Way of the World Essay1799 Words   |  8 Pagesshe laughs at his moralized tone and asserts her independence, declaring that she will not endure to be reprimanded nor instructed; tis so dull to act always by advice, and so tedious to be told ones faults - I cant bear it (p.344). Its no wonder that Mirabell is so taken with her. An intelligent woman, Millamant insists on choosing her own marriage partner instead of simply marrying whomever is chosen by her aunt, Lady Wishfort. 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When he reports the loss to a local dignitary (on his co-workers advice--no idea is his own), he is bullied and insulted for his temerity in approaching such an important person. Tellingly, t he Very Important Person demands, Do you realize, sir, who you are talking to? (Gogol 263), as if he didnt know who he was himselfRead More Variety of Love Relationships in Shakespeares As You Like It4426 Words   |  18 Pagesclaiming they feel in the same manner towards their lovers.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Perhaps the most straightforward example of the idea of loves wealth may be observed in Rosalinds words to Phebe when she urges her to accept Silviuss love: But, mistress, know yourself; down on your knees And thank heaven, fasting, for a good mans love; For I must tell you friendly in your ear, Sell when you can. You are not for all markets. Cry the man mercy, love him, take his offer; (III, v,Read MoreEnter Antigone and Ismene from the Palace10899 Words   |  44 Pagesmad or shameful or dishonorable—(5) that is not among your or my sorrows. And now what do they say? The general has just put an edict over the whole city. Have you heard it? Or have you avoided learning how our friends suffer the fate of foes?(10) ISMENE: No word of friends, Antigone, either sweet or painful, has come to me since we two sisters were robbed of our two brothers, both dying the same day by doubled hand. But since the army of the Argives departed last night, I ve seenRead MoreHotel Analysis : Hotel Inn4986 Words   |  20 PagesThe owners where really focused on location and the heritage of buildings with modern design when they created these amazing properties. Location will always be something luxurious yet artistic and central places in the dynamic cities a necessity. Choosing the location of The Set hotels was not random as the owners wanted their guests to feel elements of the city throughout the hotels and the sense of place. Both properties have landmark buildings with a story behind, rich in history and architecturalRead MoreEssay about The Razors Edge Study Guide23742 Words   |  95 Pagesmoney than love, eventually moves back to the U.S. to live a prosperous but spiritually shallow life. W. Somerset Maugham is the author and also a character in the novel, inspiring the conversations that drive the novels narrative. Maughams elitist friend Elliott, opportunistic French artist Suzanne Rouvier and tragic addict Sophie drop in and out of the story, each playing an important role in the process. The novel opens with narrator and author W. Somerset Maugham admitting his apprehension at writing

Wednesday, December 11, 2019

Assurance Services and Ethics in Australia-Samples for Students

Questions: 1.Explain how your results influence your planning decisions for the audit for the year ending 30 June 2015 2.Explain why it is a risk and how it may affect the risk of material misstatement in the financial report. 3.a Based on the background information for DIPL contained in the case, identify and explain two key fraud risk factors relating to misstatements arising from fraudulent financial reporting to which DIPL may be susceptible. b.Explain how the risk factors identified in (a) above would affect the conduct of the (a) audit. Answers: 1.There are several types of analytical processes that can be applied in order to make both financial and non-financial decisions of the company. When it comes to the background information of DIPL Ltd, the same processes can play a key role in ascertaining whether the data forming part of its financial statements depict a true and fair view of its performance. In other words, analytical processes can prove to be of immense benefit in identifying any material misstatements prevalent in the financials of a company (Ghandar Tsahuridu, 2013). Moreover, making use of such analytical procedures can assist an auditor to perform the audit process with more ease and effectiveness. There are many types of analytical processes that can be used in this regard, and it depends upon an auditor to ascertain which process is more suitable for performing the audit function. In the given case of DIPL Ltd, the following analytical processes can be taken into account: There may be a probability that the figures incorporated in the accounts of creditors and debtors are not appropriately settled or collected by the officials of the company. Therefore, it is important to verify the balances of the accounts of debtors and creditors so that any inaccuracies, which are present, can be mitigated to the fullest. Besides, it may happen that the company does not have any adequate information associated with the same. Therefore, if the company is unaware of such a scenario, material misstatement can incur, thereby affecting the decision-making on the part of auditors. Another analytical process that can be implemented in the case of DIPL is by making a comparison of the financial information of present year with that of the previous years. Besides, such comparison of the current year can also be conducted with the forecasts for future or with an industry engaged in the similar line of business (Guan et. al, 2008). With the help of this comparison, the variations in patterns can be taken into account to make relevant decisions for deciding the future course of action. The relevance of using trend can be attributed to the fact that the alterations in accounts can be taken into consideration for making effective decisions. Besides, the reason behind such alterations can also be known and evaluated respectively. For instance, trend analysis can be conducted by making a comparison of sales with that of previous years in order to evaluate the increase or decrease in patterns. Hence, if there is a decrease in sales, it is not a good sign for the company. Similarly, if there is an enhancement in sales figures, it is a good indicator but the auditor must cautiously observe any significant increase in amounts because it may either be influenced or occurred due to some error. It is therefore vital that the auditor take relevant steps to verify the sales amount from the authenticated documents. Furthermore, such comparison can also be conducted with companies engaged in the similar line of businesses so that variations can again be evaluated to identify mana gement problems that persist owing to decline in patterns (Cappelleto, 2010). Another process that can be utilized to identify material misstatements in the financials of DIPL Ltd is ratio analysis. For instance, ratios like profitability ratio, liquidity ratio, solvency ratios, etc can be taken into account to evaluate the pattern of alterations in the financial statements. In the case of DIPL Ltd, ratio analysis has been conducted for identifying such patterns over the period of three years. Firstly, profitability ratios like net profit ratio and gross profit ratio have been shown. Secondly, liquidity ratio like current ratio has been shown. Thirdly, solvency ratio like debt-equity ratio has also been shown. Profitability Ratio Gross profit ratio 2013 2014 2015 Gross profit (I) 6004500 6079500 6604500 Sales (II) 34212000 37699500 43459500 GP ratio (I/II) 17.55% 16.13% 15.19% Net profit ratio 2013 2014 2015 Net profit (I) 2359190 2291362 2972183 Sales (II) 34212000 37699500 43459500 NP ratio (I/II) 6.90% 6.08% 6.84% In relation to the profitability ratios, an auditor can evaluate the changes in ratio to determine whether the company is capable of converting its revenue into profits. From the above computation, it can be seen that the net profit ratio of DIPL have been stagnant over the years as it does not change significantly. This depicts that the company has been effective in this segment (Guerard, 2013). However, the gross profit ratio has shown a declining trend over these years that is not a good sign for the company in relation to profitability. Liquidity Ratio Current Ratio 2013 2014 2015 Current assets 5385938 7509150 9600929 Current liabilities 3780000 5120250 6397500 CA/CL 1.42 1.47 1.50 Quick Ratio 2013 2014 2015 Quick assets 3129750 4837788 5420429 Current liabilities 3780000 5120250 6397500 Quick ratio = Quick assets/ Current liabilities 0.827976 0.944834 0.847273 In relation to the liquidity ratio, the auditor can analyze the patterns to analyze whether the company is capable of paying off its obligations within one year. From the above computation, it can be seen that the current ratio of DIPL have been stagnant over the years, which indicates that it is able to pay off its obligations in the future. Moreover, the normal current ratio of any company must be 1:1 (Guerard, 2013). Going by the quick ratio, it can be commented that the company is near to the ideal ratio and since quick ratio is a better indicator than the current ratio, the ratio indicates high level of liquidity. The ratio has dropped marginally in the year 2015 however, it is closed to the base ratio meaning that the company abounds in liquidity. Solvency Ratio Debt Equity Ratio 2013 2014 2015 Debt 3780000 5120250 13897500 Equity 9150000 10783650 12250491 Debt/Equity 0.41 0.47 1.13 In relation to the solvency ratio, an auditor can evaluate whether the company is capable in addressing its short and long-term liabilities in the future. From the above computation, it can be seen that the debt equity ratio of DIPL has significantly increased over the years, which is not a good indicator because there must be a balance betwixt both equity and debt. Besides, in 2015, the ratio surpassed the normal rate of one that depicts ineffectiveness on the companys part in meeting its liabilities (Northington, 2011). An auditor to evaluate the position of DIPL Ltd can use all the ratios computed above. However, he must apply his expertise and skills in order to arrive at a conclusion. 2.There are few risks that are prevalent in the financial statements of a company, and even though proper internal control functions are in place, yet these risks are not fully mitigated. Such risks are commonly known as inherent risks (Messier, 2013). Besides, in the case of DIPL, the inherent risks that can be witnessed from its business operations are as follows: Termination of the previous information technology system From the given information, it can be viewed that a decision has been made by DIPL Ltd to implement a new information technology system for better accounting measures. Even though the adoption of such system has been made for better accounting strategies, yet proper steps have not been taken by the company to implement the new system in place of the old one. In other words, the company failed to provide adequate training facilities to its workforce and even failed to hire additional employees that were required for the adoption of the new system (Bhasin, 2008). As a result, present employees were not sufficient to cater the requirements of being accustomed to the new system. Besides, there is an inherent risk that every employee has adequate access to the new information technology system. In relation to this, it must be noted that only the executives and accountants must be given prior access to the system so that in case of contingencies, only such individuals can remain answerable to the company (Matthew, 2015). Altogether, because of inadequate steps conducted by the company before the adoption of the new system, few accounting figures were not recorded in the new system, and that might have affected the financial statements on a bad note (Cappelleto, 2010). Appointment being done by person possessing financial interest In relation to the available business information of DIPL Ltd, it can be viewed that the fresh appointment of the Chief Executive Officer is not an effective one because he pursues a financial interest with the company. The reason behind such financial interest can be attributed to the fact that such CEO has been granted an opportunity wherein he will attain a ten percent share in the profits of the company if a growth of more than ten percent revenues can be witnessed. The inherent risk prevalent in this case is that the CEO is in a position wherein he will endeavor to enhance the revenues of the company, and for such purpose, he might make use of fraudulent ways to manipulate the accounts so that an enhancement in revenues can be witnessed (Hoffelder 2012). In addition to this, such CEO has taken steps to appoint an internal audit team for the company who is under his control and may work under him to hide the manipulation being done in the company financials. Therefore, this is al so another inherent risk for DIPL Ltd that can play a key role in altering the planning decisions. Nevertheless, in relation to this, if the CEO had not appointed the internal audit team and instead, the Board would have undertaken such task, such risk would not have incurred (Parker et. al, 2011). Therefore, these two inherent risks pose a big threat to the effective functioning of the company, and corrective actions must be immediately implemented so that such risks do not hamper the entire business operations. 3.aThere are two fraud risks that are prevalent in the financials of DIPL Ltd and that may affect its smooth flow of operations. After the adoption of the new system, it was visible that prior steps were not undertaken by the company to terminate the previous system. As a result, many entries that were conducted last year were not recorded in the new accounting system. However, this fraud might have been done because of fraudulent intention of the managers or the accountants so that the accounting figures could be manipulated and the accounts department could be easily misled (Elder et. al, 2010). This mentioned fraud risk could also be witnessed in the financial statement of DIPL Ltd since its cash balances have depicted a major fall in the year 2015. Since no other reason behind the decline in cash can be witnessed; such risk appropriately suits the scenario. The second fraud risk that can be viewed in the financials of DIPL is the significant increment in the level of inventories. The reason why this increment is aligned to a fraud risk is that the level of sales was also immense over the years, which means that the inventories must depict a declining figure but instead, it depicted an upwards trend that raises dubiousness (Arens et. al, 2013). Therefore, it may be possible that the management fraudulently enhanced its level of inventories in the financial statements so that an increased amount of profits can also be shown. b.If the fraudulent practices mentioned above have been done either by the management or with the permission of the management, not only the quality of audit but also the opinion of auditor will be badly influenced. In relation to the first fraud risk, it may happen that the entries that were not recorded in the new accounting system were of big amounts, thereby creating a big complication for the auditor to detect the same (Arens et. al, 2013). This is because the auditor might require some time to get accustomed to the new system and he may not find detection of amounts from the old system. Thus, the audit report will be influenced due to such fraud. In relation to the second fraud risk mentioned above, if the amounts of inventories had been enhanced by the management in order to depict high profits in the income statement, it may result in inappropriateness because such figures of profits are hypothetical and not the real ones (Heeler, 2009). Therefore, if the auditor does not tak e proper steps to identify the same, there will be material misstatements in the financials of DIPL and as a result, he may prove incapable in ascertaining the truthfulness and completeness of the company financials (Jubb, 2012). Thus, it is relevant to know that the auditor is under an obligation to take into consideration every aspect of the financials so that the truthfulness can be ascertained. Moreover, if he does not prove capable of detecting the risks, a true and fair view of the companys performance cannot be obtained. References Arens, A. A, Best, P. J, Shailer, G. E. P Loebbecke, J. K, 2013, Assurance Services and Ethics in Australia, 9th ed, Australia: Pearson. Bhasin, M. L 2008, Corporate Governance and Role of the Forensic Accountant, The Chartered Secretary Journal, vol. 38, no. 10, pp. 1361-1368. Cappelleto, G. 2010, Challenges Facing Accounting Education in Australia, AFAANZ, Elder, J. R, Beasley S. M. Arens A. A 2010, Auditing and Assurance Services, Person Ghandar, A Tsahuridu, E 2013, The Auditing Handbook 2013, Australia: Pearson. Guan, L, Kaminski, K. A Wetzel, T. S 2008, Can Investors Detect Fraud Using Financial Statements: An Exploratory Study, Advances in Public Interest Accounting vol. 13, pp. 17-34. Guerard, J 2013,Introduction to financial forecasting in investment analysis, New York, NY: Springer, pp. 78-81 Heeler, D 2009, Audit Principles, Risk Assessment Effective Reporting. Pearson Press Hoffelder, K 2012, New Audit Standard Encourages More Talking, Harvard Press. Jubb, C 2012, Auditing: A Business Risk Approach, Australia: Cengage Matthew S. E 2015, Does Internal Audit Function Quality Deter Management Misconduct?, The Accounting Review, vol. 90, no. 2, pp. 495-527 Messier, F. W 2013, Auditing and Assurance Services - A systematic approach, 9th ed. Australia: McGraw Hill. Northington, S 2011, Finance, New York, NY: Ferguson's, pp. 52-55 Parker, L, Guthrie, J Linacre, S 2011, The relationship between academic accounting research and professional practice, Accounting, Auditing Accountability Journal, vol. 24, no. 1, pp. 5-14

Tuesday, December 3, 2019

Scarlet Letter And Pearl Character Essays - English-language Films

Scarlet Letter And Pearl Character In The Scarlet Letter by Nathaniel Hawthorne, many of the characters suffer from the tolls of sin, but none as horribly as Hester's daughter Pearl. She alone suffers from sin that is not her own, but rather that of her mother. From the day she is conceived, Pearl is portrayed as an offspring of evil. She is brought introduced to the pitiless domain of the Puritan religion from inside a jail, a place where no light can touch the depths of her mother's sin. The austere Puritan ways punish Hester through banishment from the community and the church, simultaneously punishing Pearl in the process. This isolation leads to an unspoken detachment and hatred between her and the other Puritan children. Thus we see how Pearl is conceived through sin, and how she suffers when her mother and the community situate this deed upon her like the scarlet letter on her mother's bosom. Pearl is thought of being an evil child with demon like qualities, yet she is spirited and very loving towards her mother. Hester Prynn constantly questions Pearl's existence and purpose asking God, "what is this being which I have brought into the world, evil?" or inquiring to Pearl, "Child, what art thou?" Hester sees Pearl as a reminder of her sin, especially since as an infant Pearl is acutely aware of the scarlet letter A on her mother's chest. When still in her crib, Pearl reached up and grasped the letter, causing "Hester Prynne [to] clutch the fatal token so infinite was the torture inflicted by the intelligent touch of Pearl's baby-hand" (Hawthorne 66). The torture Hester felt was reflected by the significant reminder of the sin that brought Pearl into life. Hester feels guilty whenever she sees Pearl, a feeling she reflects onto her innocent child. In this manner, Hester forces the child to become detached from society. Pearl becomes no more than a manifestation based entirely upon Hester's and Dimmesdale's original sin. She is described as "the scarlet letter in another form; the scarlet letter endowed with life!"(70). Or in other words a living child demonstrating her parents sin. Hester's views toward Pearl changes from merely questioning Pearl's existence to perceiving Pearl as a demon sent to make her suffer. Hawthorne remarks that at times Hester is, "feeling that her penance might best be wrought out by this unutterable pain"(67). Hester even tries to deny that this "imp" is her child, "Thou art not my child! Thou art no Pearl of mine!"(73; 67) It is small wonder that Pearl, who has been raised around sin, becomes little more than a reflection of her environment. Hester believes that Pearl is an instrument of the devil, when in reality she is merely a curious child who cherishes her free nature and wants to be loved by her mother. Pearl is a very spirited child whose love for her mother is deep even though she does not always show it. Hester feels guilty because she truly believes in her heart that it is her sin causing Pearl to become aware of harsh realities of the world. Pearl responds to this harshness by defending her mother, sticking up for Hester against the Puritan children when they start to hurl mud at her. Pearl's lack of friends forces her to imagine the forest as her plaything. However, she is clearly upset about her exclusion from the people of the town, whom she views as enemies. "The pine trees needed little to [become] Puritan elders [and] the ugliest of weeds their children" (65). Pearl acts to use her environment as a basis for her personality: She never created a friend, but seemed always to be sowing, broadcast the dragon's teeth, whence sprung a harvest of armed enemies, against whom she rushed to battle. It was inexpressibly sad- then what depth of sorrow to a mother, who felt her own heart the cause! (65) "sprung a harvest of armed enemies" is a metaphor that Hawthorne uses in a way to display Pearls imagination. Hester knows that her sin is the reason that Pearl has to imagine friends because of the isolation from the Puritan people and their children. By the end of the story, when Hester is finally able to release her sin, Pearl is no longer a creation of a secret passion, but the daughter of a minister and a attractive young woman. She is only from that moment onward able to live her life without the weight of her mother's sin. In fact, Hawthorne