Income Smoothing and Big Bath free essay sample

The accounting literature provides broad evidence that managers use discretion in financial statements for purposeful adjustments of earnings figures beyond the true and fair view (Leuz et al. 2003, cited by U. Schaffer et al. , 2012). There are two methods which are Income Smoothing and Big Bath. â€Å"Income Smoothing involves taking steps to reduce the good years and defer them for use during the business down-turn years† (Gin Chong, 2006). In comparison, Big Bath manipulation in the financial statistics indicates a great fluctuation. However, Income Smoothing is more ethical in accounting practice than Big Bath due to the reasons compared below. Income Smoothing has been applied in financial accounting because of its value. At first, a company uses it as a method to avoid a significant drop in its stake price due to missing a predetermined target. This method can be achieved in the annual financial reporting by accounting measures, like delaying current advertisements fee from the current to the forthcoming period, or gaining the provision of arrangements of bad debts. We will write a custom essay sample on Income Smoothing and Big Bath or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Managers sometimes have to do this; they make a bit change on the financial statements in order to avoid an obvious market reaction in a particular period. Furthermore, if a company’s developing-line fluctuates frequently up and down, its stakeholders and managers will lose their passion or confidence in the long run. An overwhelming 96. 9% of the survey respondents indicate that they prefer a smooth earnings path(Graham et al. , 2005, cited by Tucker and Zarowin, 2006). In most cases, management seeks to have a steady and predictable growing rate, with the hope that the market will associate smooth earnings with lower risk and higher stock prices and managers may personally benefit if incentive plans reward smoother earnings. At last, the theory of Income Smoothing is suitable to the current social trend. Therefore, it is considered to be a creative accounting method and has been widely applied in the company operation. Though Income Smoothing has a few advantages, Big Bath is also ethical in practice and one commonly cited incentive for Big Bath behavior is a change in management. A Big Bath is a way to blame prior management for problems when there is a management change. Prior research shows evidence consistent with incoming executives managing accruals to decrease earnings in the year of the change with a turnaround in earning the following year. Besides this, with big behavior, management delays recognition of discretionary losses and then takes them when earnings are below benchmarks. In summary, Income Smoothing is a more ethical practice than Big Bath since it is applied more widely for three reasons, meeting the forecasts, welcome by managers and apt to social trends. On one hand, income smoothing could be widely adopted by company managers to undergo financial crisis in a particular period. On the other hand, managers should operate within the legal and ethical boundaries, at the same time, they should adopt a strategy that could systematically undermine the quality of financial reporting and manipulate accounting information.

The Complete Teachers Guide to Discipline Referrals

The Complete Teacher's Guide to Discipline Referrals Classroom management and student discipline play a significant role in the daily duties of an educator. Those teachers who have a good handle on these practices find that they can spend more time teaching and less time managing their students.  Every discipline infraction serves as a distraction of some sort for all involved. Effective teachers can resolve an issue quickly and appropriately with minimal disruption of the learning process. Managing Discipline Referrals in the Classroom Teachers must be careful that they do not make a mountain out of a molehill.  They must manage and evaluate a situation correctly. If the situation warrants a discipline referral, then the student should be sent to the office. A teacher should never send a student to the office simply because they need a break or dont want to deal with it.  Students must be held accountable for their actions. However, complete reliance on the principal for handling all discipline issues is indicative of a failure to effectively manage a classroom on the teachers part. It is important to note that it works the opposite way as well. If a teacher never sends a student to the office, then they are not taking full advantage of the resources available to them. A teacher should never refuse to send a student to the office simply because they are worried about what their principal thinks. Sometimes making a discipline referral is necessary and the right decision. Most administrators understand this and will not think anything about it if you occasionally refer a student to them. For these reasons, every principal should develop a simple guide to discipline referrals for their teachers to follow. This guide should indicate what offenses should be dealt with in the classroom by the teacher and which offenses should result in a discipline referral. This guide to discipline referrals will eliminate guessing by the teacher and ultimately makes the principals job easier. Handling Minor Disciplinary Offenses The following offenses should be handled by the teachers themselves. In most cases retraining the students in procedures will be sufficient, though establishing and following through with classrooms consequences will help reinforce and minimize re-occurrences. A student should not be sent to the office for violating a single offense. These offenses are assumed to be of a minor nature. It is important to note that one of these minor issues can become major when it recurs on a regular basis. If this is the case and the teacher has exhausted an array classroom management and discipline techniques including contact of parents, they should go ahead and refer them to the office. Possession of gum, candy, toys, radios, etc.Passing notes.Failure to follow procedures.Cheating on daily assignments.Failure to bring appropriate materials to class.Petty conflicts among students.Disruptive behavior in the classroom, which is of a minor nature.Missing assigned teacher detention the first scheduled time.Not working in class after parent contact.Tardiness to class (first two occurrences).Use of electronic telecommunication devices for non-educational purposes (i.e. texting, social media, etc.) Handling Major Disciplinary Offenses The following offenses should result in an automatic referral to the office for discipline - NO EXCEPTIONS. Blatant disrespect towards the teacher.Bullying another student.Cheating on a quiz, test, or exam.Missing detention twice after parent contact.TheftLeaving class without permission.Obscene language or gesture.FightingObscene pictures or literature.Vandalism.Smoking and/or possession of smoking materials or tobacco.Possession, consumption, sale, or being under the influence of alcohol or drugs.Possession of fireworks, matches, lighter, or another caustic device.Verbal abuse of adults or students.Open defiance/insubordination.Threats by word or deed. Many students never have serious discipline problems. This list will serve as a guideline for teachers who do have policy violations by students in their classrooms. The teacher should use fair and appropriate judgment in the exercise of any discipline. The goal of any teachers disciplinary actions should be to prevent the inappropriate behavior from occurring again. In all cases, the administrator will have the flexibility to respond differently to various situations. The frequency, intensity, and duration of the misconduct are factors that influence the possible consequences.

Discussion and abstract Essay Example | Topics and Well Written Essays - 1000 words

Discussion and abstract - Essay Example After performing a hypothesis test based on the t-test, it was noted that there was a significant difference in the means of the two experimental groups, the result being as follows: t = -3.02, df = 18, p The speed with which people can complete a certain task is normally dependent on a number of factors such as the difficulty of the task and the pressure under which the individuals are performing that particular task (Crisp and Turner, 2010). Another common factor that influences how fast a person can complete a given task is through evaluation apprehension (Minor, 1970). Evaluation apprehension is the name given to the anxious feeling that one normally experiences when being under evaluation. It is the concern that people normally have when there are others assessing how they are doing (Weiss and Miller, 1971). This report evaluates the effect that performance evaluation has on a simple manual dexterity task. Evaluation apprehension does have an impact on an individual’s performance. Participants who believe that they are being evaluated while performing a simple manual task are able to complete their tasks faster when they are in the presence of other people compared to participants who do not think that their performance is the same task is being evaluated (Ferris and Roland, 1983). There have been several studies done to evaluate if a person who perceives that he is being evaluated will perform a task any differently if he thinks that no one is evaluating

Evaluate the impact of media such as video games, film and TV on the Essay - 1

Evaluate the impact of media such as video games, film and TV on the behaviour of teenagers - Essay Example This makes it important to study deeply the influence of media on behaviours of teenagers. There is a lot of research in this field where some studies conclude its negative effects and some conclude presenting the pluses. Most of the studies suggest that the more the teens spent time in front of screen more likely it is that they get exposed to the information that is not useful. Spending more time viewing TV is also harmful to the health of teens as it is known to lead to sedentary lifestyles, unhealthy eat and sleep patterns, and obesity (Council on Communications and Media 2011). Besides the effects on health, over-exposure to media is also known to affect the behaviors of the teenagers. This essay explores the effect of media on the behavior of teens. Starting with discussion on the adverse effects of media on teens, the essay will outline the positive aspects, that is, the counter-argument and refutation to each counter-argument before presenting conclusions. There are several studies that suggest negative effects of media on behaviors of teenagers. Anderson et al (2003) stated that it is now a proven fact that media violence results in transmitting aggressive and violent behavior in youth in both short as well as long term contexts. Researchers concluded that being exposed to media that is full of violent attitudes and behaviors is sure to lead adolescents adopt similar behaviors. This also leads to bullying weak students in school and trying to involve in activities that are considered ‘cool’ among a group. Teens usually adopt such behavior for social acceptance and media has a very important role of play in this classification of social acceptance and ‘cool dude’ attitude. In another study, Huesmann and Taylor (2006) suggested similar findings; they also found that media violence contributes to violent

Impact of Health and Safety Practices in Healthcare Work

Impact of Health and Safety Practices in Healthcare Work Introduction The cases study focuses on the failings in a private hospital due to the non-compliance of health and safety that led to the death of one staff and seriously injuring another. These failings have led to negative impacts on the employees who were affected, the family members and friends of those who affected and the organisation who failed to comply with the health and safety regulations. The impact of the failings on the employees and their relatives Financial In the case study the first employee was financially affected by the failings of the organisation to comply with health and safety regulations. The first employee to be injured by the faulty equipment suffered from third degree burns to their arms. Third degree burns are the most severe burns, which require treatment. (Getty Doyle and George Doyle, 2014) Depending on how badly the burns have affected the function of their arms, the employee will suffer further loss if they have to retire from their job. This will prevent them from bringing in income to support their responsabilities such as family; pay for addition treatment that they may also require in future. It must also be taken into consideration that this employee may never find employment again. If this is the case the individual will either have to depend on their support network or look for other sources of income such as benefits (GOV, 2015). This will also place the family members and relatives of the employee under press ure, having to take on some of the financial responsabilities of the employee not working and having to support them when they may already have their own needs and responsabilities to take care of. Likewise, the second employee to suffer from the non-compliance of health and safety lost their life due to the severity of the incident. This will place a burden and great strain on the family members of the employee. They will have to spend money paying for funeral costs, debts left behind from the person and taking responsibility for any other costs left behind (Cordon et al, 2008). Moral During and after the incident experienced by the first employee, they suffered from pain and will go through trauma of their experience (Osullivan, 2012). Despite the employee reporting the incident it was not taking into consideration that the equipment was unfit to use and the staff member themself was blamed for mishandling the equipment. This in it self was unacceptable as the worker had already suffered without feeling like the incident was their fault. The second employee has lost their life which can not be fixed or replaced, due to the failing of the organisation and the incident that took place could have been prevented had the correct health and safety measures been implemented and practiced. The purpose of health and social care is to prolong life and delay death (McDermid and Bagshaw, 2009) Physical and health implications The first employee to suffer from the non-compliance of health and safety by the hospital, experienced pain and trauma. The physical effects of the incident can also lead to depression and loss in self-confidence due to the change in his appearance. As mentioned, third degree burns are the most severe burns and from this the employees nerves are damaged affecting the way they are able to carry out activities (Getty Doyle and George Doyle, 2014). The health implication to the second worker was that they did not survive the incident, as so therefore that was the end result on their health. The organisation Financial After investigation from the Health and Safety Executives (HSE) and police, it was found that the responsibility of the failings would fall onto the hospital because of the negligence, having no adequate maintenance of equipment and staffs were not trained to a satisfactory level to use the machine. The private hospital will suffer financial loss and have the financial responsibility for the workers who suffered. If the employee who suffered from the third degree burn was to have financial costs to pay for their treatment and any after effects such as depression, it will become the responsibility of the organisation, as it is their fault that this employee sustained those injuries. All organisations have employers liability insurance which will cover these costs, if the organisation failed to have this then they would be breaching the law BBC, 2000) After the imprisonment of the managing director and around one hundred members of staff involved in the incident, the private hospital will lose out on production costs. The organisation will also have to make it a priority to recruit new staff; pay for training and change the way health and safety is implemented and monitored in the organisation. As well as this financial implication the hospitals reputation will also be put on the line due to their negligence, preventing the registration of new clients and also putting off potential staff. Legal Due to the incident being the fault of the hospital, they will be required to pay compensation to the employee who suffered third degree burns. The compensation can be to cover the cost of loss of income and pain caused by the injury (Morris, 2013).   Compensation will also be paid to the family members of the worker who lost their life. This is because of the financial costs they will have and to help support any dependents of the worker. Due to the outcome of the investigation the managing director of the private hospital and almost one hundred members of staff at that hospital were given a sentence of twelve months in prison. This is a form of legal prosecution for their failings and lack of responsibility. Moral When the first incident took place the worker reported it to the hospital. They passed it off as being the workers fault and kept the faulty machine in used for staff, which led to the death of the second worker. Had the organisation followed policies and procedures to monitor equipment and acted on the first incident, the death of the second worker could have been prevented. This shows a lack of care, respect ad consideration for their staff. Conclusion It can be seen how the impact of non-compliance with health and safety measures, policies, procedures and regulations has led to implications on the workers and their family members. Had the hospital followed the health and safety measures, the death of the worker could have been prevented and it could have also prevented all the loss the hospital had to incur due to negligence by a large amount of their staff. 3.2 Analyse the effectiveness of health and safety policies and practices in the workplace in promoting a positive, healthy and safe culture Introduction In my previous employment working as a Support Assistant, there were different policies and practices used to promote a positive health and safety culture. This was achieved through communication, training, providing staff with feedback and reporting health and safety concerns to management. Systems for communicating information and consulting with staff The first practice was to share information on health and safety through different methods of communication. Those methods include appraisals, newsletters, meetings, emails and posters. From my experience I found meetings to be one of the most effective methods used by managers and high level professionals of the organisation to communicate and consult staff. This is due to meetings allowing all levels of staff to make contributions and share their own experiences on health and safety. It also gives professionals the opportunity to communicate and interact directly, minimising the chances of barriers to communicating important information. During each meeting minutes were used to keep records of who attended meetings, what was discussed, what contributions were made and what actions were to be taken on health and safety. This promoted positive health and safety Despite meetings being a way to promote positive health and safety culture in my organisation, some staff failed to make positive contributions and did not achieve the actions that were noted in the minutes. This would often set back the team. For instance, we found that a number of customers who used the service were high risk and staff such as myself bought this up during the team meeting and came up with the solution to make a record of these customers so that we can have the right health and safety measure when they used the service. However, some staff did not take the time to identify the staff, putting others staff and customers at risk. Systems for reporting concerns and addressing feedback Other practices and policies for promoting a positive health and safety culture in the organisation I worked for are systems for reporting health and safety concerns and management addressing feedback from staff. My organisation used meetings and staff surveys. During the team meetings, managers would give feedback to staff about their concerns about health and safety and also took into account the proposals made to staff about methods of improving health and safety in the organisation. Like previously mentioned meetings was an effective system used as what was discussed was recorded as evidence as well as having the whole team present to ensure that everyone was aware. Myself and other staff also had the opportunity to speak directly with managers about our concerns and what the correct procedures were on dealing with health and safety concerns. Although, it was difficult to discuss with one of the managers, this way also meant that the discussion was not recorded and on some occasi ons that manager was not very supportive or active in given staff feedback. Surveys were also provided by other levels of the organisation, which gathered information from every member of staff in the organisation, once the surveys were complete the two-team managers, and the senior manager would give feedback during the team meeting. Training in health and safety Training is another system that was used to promote positive health and safety culture in my organisation. There were multiple forms of training such as distant learning training online and attending training days at a training centre. On my first day of employment I had induction training which introduced me to the organisational structure; fire evacuation plans and fire exit locations; health and safety kit location and the appointed first aider and was given the files introducing me to the customers I would be responsible for. I was given access to an online portal containing the policies and procedures of the organisation such as lone working and Data Protection Act 1998. I had to undergo further training on specific health and safety needs of the customers such as Managing Aggression and Domestic abuse. The training that staff received by the organisation promoted positive health and safety culture as it managers supported staff in selecting their training so that it was focused on the needs of the customers they were providing services for, preventing them from being overloaded with irrelevant information and so that their time was allocated accordingly. Staffs were also required to give feedback at the end of each training session to make contributions to the way that training was provided and if they felt that any changes could be made to improve the training. Conclusion Despite meetings being an effective practice to promote a positive health and safety culture in my organisation, it can be seen that the contribution of staff plays an important role in how positive the health and safety culture is. I also felt that during my experience the way managers and senior professionals in the organisation dealt with addressing feedback from staff was not very effective, despite it increasing staff awareness on health and safety and also increasing their contributions on managing health and safety in the organisation. 3.3 Evaluate  own  contributions  to  placing  the  health  and  safety  needs  of  individuals  at  the  centre  of  practice. Introduction During my experience working as a Support Assistant, I worked with vulnerable customers in the community that needed support for Money; Benefits, debts and rent arrears; Health emotional, physical, substance misuse, sexual; Employment and education; Housing; Loneliness and isolation. (GOV, 2015) In the organisation I worked for it was imperative to place the health and safety needs of the individuals who used the service at the centre of practice. My responsibilities as a Support Assistant that placed the health and safety needs of individuals at the centre of practice My main responsibilities as a Support Assistant in relation to placing the health and safety needs of individuals at the centre of practice, was to work in partnership with other services to provide support to the customers in order to support them in maintaining their accommodation, support them to find accommodation and live independently at home and in the community. I was good at complying with my responsibilities as I actively worked well in multi-agency and multi disciplinary teams, using effective communication, respecting different knowledge, skills and expertise as well as making positive contributions to team work. I executed my responsibilities well always making the individuals the focus of my care and ensuring that through all support provided was for their needs. There were multiple aspects that made it difficult to place the health and safety needs of individuals at the centre of practice, one of those aspects being shortage of staff. During my employment there were periods of high staff turnaround, due to problems with management. This meant that I would have to take on more cases of customers and having to manage a high workload of complex cases. I was still expected to manage my time effectively and work within the same time frames, which I found difficult. I also feel that this limited my ability to placing the health and safety needs of individuals at the centre of practice. My training as a Support Assistant to place  the  health  and  safety  needs  of  individuals  at  the  centre  of  practice On starting my employment I was given an induction training on the organisation as a requirement under the Health and Safety at Work Act (HASAWA) 1974. (GOV. 2012) Some of the training that I received based on the health and safety need of individuals were on The Data Protection Act 1998 which also incorporates confidentiality; Lone working policy and procedures; Fire; Safeguarding of Vulnerable Adults (SOVA); Violence and Aggression policy and procedures; Carrying out risk assessments; Gifts and Gratuities policy and procedures; The Reporting of Injuries, Diseases and Dangerous Occurrences Regulations 2013. During my employment as a Support Worker I attended the training that was chosen by my team manager, to meet the health and safety needs of the individuals using the organisation. Throughout my employment I used my knowledge from training to deal with practical situations. This allowed me to put the needs of individuals at the centre of practice. However, a limited amount of the training required for placing the health and safety needs of individuals at the centre of practice was not available to me as a support worker. Despite this I was able to use my previous experience in health and social care to manage health and safety in order to place the needs of individuals at the centre of practice. For instance, part of my responsibility to placing the health and safety needs of individuals at the centre of practice was to partner up with Support Workers to attend home assessments of the customers. These home assessments involved carrying out risk assessments, asking the customers questions and actively listening to them.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Risk assessments were used to identify the needs of the customers, which through my work I would help to support through working in partnership and with other agencies. Despite training allowing me to contribute towards placing the health and safety needs of individuals at the centre of practice, I found that it was not always effective in every situation. Although training is a form of preparation for health and safety measures, real life situations vary and I had to be able to gain experience in dealing with health and safety through my practical work. My interactions as a Support Assistant with individuals, groups and agencies As a Support Assistant I was required to work with individuals, groups and agencies. I interacted with individuals (customers) in accordance with the organisation policies I used the person centred approach of promoting individuals right to make choices and informed decisions in order to place their health and safety needs at the centre of practice. In order to achieve this I used effective communication skills of listen, being empathetic, clarity, feedback and using appropriate communication methods for the individuals needs (Doyle, 2016). As well as using effective communication I worked in the community to meet individuals at their homes for those with physical and mental needs and upon the request of customers. However, on some occasions my interactions with some of the individuals could have been better. For instance, during an interaction with a customer who wanted permanent housing he became aggressive because he was not getting what he wanted from the service being provided. The customer did not feel that his individuals needs were being met by the service. However, he failed to understand that there was a registration process that was required to gather his information including a risk assessment and needs assessment to be able to meet his needs. During this interaction I feel that I could have been assertive, which would have allowed me to minimise his aggression and interactive with him more effectively to place his health and safety needs at the centre of practice. My interactions as part of a group were one of my strengths that allowed me to make a positive contribution towards placing the health and safety needs of individuals at the centre of practice. The team had a good relationship, which allowed continuous interactions through meetings, group discussions and general discussions on how to promote the health and safety of individuals. During group interactions I was able to contribute my ideas, experiences and knowledge which was always taken into consideration and also interacted with the group to gain information and knowledge and skills that would help me to making more and improved contributions to placing the health and safety needs of individuals at the centre of practice. As effective as my interactions were, the interactions with agencies were not always very effective and made it difficult to place the health and safety needs of individuals at the centre of practice. As mentioned, part of my responsibilities were to work in partnership with other services and agencies, so good interaction was crucial. However, for interactions to be effective and beneficial it requires the cooperation and participation of both parties. From my experience I put full effort into interacting with other agencies, using different methods of communication to interact with the agencies if for any reason they were not available. This included sending emails using Information Communication Technology (ICT), writing letters, making telephone calls and attending the organisation directly. I exhausted all efforts especially when the health and safety needs of the individuals were high. On many occasions the organisations did not interact with me. This was often for many reasons such as having other priorities, having other workloads apart from working with the individuals from my organisation and some agencies were just uncooperative for their own needs. Poor and ineffective interaction meant that the health and safety needs of individuals were not always put at the centre of practice despite my contributions. Conclusion I believe that the contributions I made to placing the health and safety needs of individuals at the centre of practice was done to the best of my ability and for me this was a priority due to the vulnerability of the customers who used the services. This was achieved by encouraging customer involvement; using my training to manage health and safety; complying and following organisational practices and using my communication skills to interact with individuals, groups and agencies. I found that despite the contributions I made to placing the health and safety needs of individuals at the centre of practice there were factors that limited my contributions and made it difficult to effectively achieve such as bad partnership relationships, some interactions being limited due to poor partnership working and some training not being accessible. References BBC. 2000. Personal injuries: How they pay. Available at: http://news.bbc.co.uk/1/hi/uk/687987.stm (Accessed 7 March 2017) Cordem et al. 2008. Financial Implications of Death of a Partner. Available at: https://www.york.ac.uk/inst/spru/research/pdf/Bereavement.pdf (Accessed 7 March 2017) Doyle, A. 2016. Top 10 Communication Skills for Workplace Success. Available at: https://www.thebalance.com/communication-skills-list-2063779 (Accessed 28 February 2017) Doyle G and Doyle G. 2014. Burns: information on first, second and third degree burns and how to treat them. Available at: http://www.netdoctor.co.uk/conditions/accidents-and-first-aid/a5366/burns/ (Accessed 7 March 2017) GOV. 2012. Health and safety training. Available at: http://www.hse.gov.uk/pubns/indg345.pdf (Accessed 28 February 2017) GOV. 2015. Key Support. Available at: http://www.haringey.gov.uk/housing/housing-related-support-supporting-people/housing-related-support-services-and-charges/key-support#problems_and_issues (Accessed 28 February 2017) GOV. 2015. Industrial Injuries Disablement Benefits: technical guidance. Available at: https://www.gov.uk/government/publications/industrial-injuries-disablement-benefits-technical-guidance/industrial-injuries-disablement-)enefits-technical-guidance (Accessed 7 March 2017) McDermid R and Bagshaw S. 2009. Prolonging life and delaying death: The role of physicians in the context of limited intensive care resources. Available at: https://peh-med.biomedcentral.com/articles/10.1186/1747-5341-4-3 (Accessed 7 March 2017) Morris, I. 2013. Your rights after an injury at work and how to claim compensation. Available at: https://dircect2compensation.co.uk/articles/work-accidents/your-rights-after-an-injury-at-work (Accessed 7 March 2017) Nickle, B. 2013. The Train Drain: Why training may not be the solution. Available at: http://www.leanhealthcareexchange.com/?p=3154 (Accessed 28 February 2017) OSullivan, T. 2012. Workplace Trauma Can Trigger PTSD. Available at: http://www.lhsfna.org/index.cfm/lifelines/june-2012/workplace-trauma-can-trigger-ptsd/ (Accessed 7 March 2017)

Oppressed Caribbean Culture Essay

Caribbean culture, in so far as it is conceded to exist, is at once the cause, occasion, and result of evolved and evolving paradoxes. The psychic inheritance of dynamic response to disparate elements interacting to find ideal, form, and purpose within set geographical boundaries over time could not have produced otherwise. The 1990s have witnessed no less of this, precisely because the decade serves to encapsulate contradictions in human development over the past half a millennium. The entire Caribbean, and indeed all of the modern Americas of which the Caribbean, like the United States, is only one part, are the creatures of the awesome process of cross-fertilization following on the encounters between the old civilizations of Europe, Africa, and Asia on foreign soil and they, in turn, with the old Amerindian civilizations developed on American soil long before Christopher Columbus set foot on it. It is a development that has helped to shape the history and modern condition of the world for some half a millennium and one that has resulted in distinctive culture-spheres in the Western hemisphere, each claiming its own inner logic and consistency. The Caribbean, at the core of which are a number of island nations, themselves in sub-regional groupings, is conscious of the dynamics of its development. For it rests firmly on the agonizing and challenging process actualized in simultaneous acts of negating and affirming, demolishing and constructing, rejecting and reshaping. Nowhere is this more evident that in the creative arts, themselves a strong index of a people’s cultural distinctiveness and identity. Admittedly, other indices of culture such as linguistic communication, which underpins the oral and indigenous scribal literatures of the region, religion, and kinship patterns, reveal the texture and internal diversity that are the result of cross-fertilization of differing elements. The result is an emerging lifestyle, worldview, and a nascent ontology and epistemology that all speak to Caribbean historical experience and existential reality, in some cases struggling to gain currency and legitimacy worldwide (and even among some of its own people) for being native-born and nativebred. For this is the original meaning of â€Å"Creole. † Whites born in the American colonies were regarded as â€Å"creoles† by their metropolitan cousins. And the Jamaican-born slaves were similarly differentiated from their â€Å"salt-water Negro† colleagues freshly brought in from West Africa. The term was soon to be hijacked by or attributed to the mulatto (half-caste) who defiantly claimed certified rootedness in the colonies–a status not as easily claimed by the person of African or European descent whose ancestry lay elsewhere, it was felt, other than in the Caribbean or the Americas. An understanding of the shared human thirst for freedom in terms of its cultural significance is critical. For the impulses that drive the Caribbean people (like people anywhere) to freedom within nation states, to the right to choose their own friends and political systems, and to independent paths to development are the same impulses that drive them to the creation of their own music, their own languages and literature, their own gods and religious belief-systems, their own kinship patterns, modes of socialization, and self-perceptions. All plans made for them from outside must take this fact into account, whatever may be the dictates of military and strategic interests or the statistical logic of tabulated growth rates and gross national products. The Caribbean people, faced as they are with the post-colonial imperative of shaping civil society and building nations, expect to be taken seriously in terms of their proven capacities to act creatively in coordinated social interaction over centuries in the Americas. They feel passionately that their history and experience are worthy of theory and explanation and expect others to understand and appreciate this fact. They are unique, paradoxically because they are like everybody else. The Caribbean has been engaged in freedom struggles and its inhabitants have been at the job of creating their own languages, and designing their own appropriate lifestyles for as long as and, in some cases, longer than most parts of what became the United States. Recognition of this and the according of the status due such achievement is a prized wish of all Caribbean people–Black, White, Mestizo, Indian (indigenous and transplanted), Chinese, and Lebanese. By general critical consent, the principal women writers in English to emerge, so far, from the Caribbean are the properly varied trio of Jamaica Kincaid (Elaine Potter Richardson) and Jean Rhys. I say â€Å"properly varied† because the immensely mixed political and social history of the Caribbean is reflected by and in its writers. Kincaid, the most experimental of the three, is seen by her admirers as a deliberate subverted of Dead White European Male modes of narrative. Yet any reader deeply immersed in Western literature will recognize that prose poetry, Kincaid’s medium, always has been one of the staples of literary fantasy or mythological romance, including much of what we call â€Å"children’s literature. † Centering almost always upon the mother-daughter relationship, Kincaid returns us inevitably to perspectives familiar from our experience of the fantasy narratives of childhood. Kincaid genuinely expresses her regard to Caribbean as those that have been â€Å"creolized† into indigenous form and purpose distinctively different from the original elements from which those expressions first sprang. With some of those original elements, especially those from a European source, themselves reinforcing their claims on the region, whether through politics, economic control, or cultural penetration, the Caribbean is becoming even more conscious not only of its own unique expressions but also of the dynamism and nature of the process underlying these expressions. These in turn constitute the basis for the claims made for a Caribbean identity. Jean Rhys, of Creole Dominican descent, is a formidable contrast to Marshall and seems to me the major figure to emerge thus far among Caribbean women writers. Though she lived mostly in Paris and England, the imagination of Rhys came fully alive in her novel of 1966, Wide Sargasso Sea, a remarkable retelling of Charlotte Bronte’s Jane Eyre from the perspective of Bertha Mason, Rochester’s mad first wife. The terrifying predicament of the 19th-century Creole women of the West Indies, regarded as â€Å"white niggers† by colonialists and as European oppressors by blacks, is presented by Rhys with unforgettable poignancy and force. Shrewdly exploiting the modernist formal originalities of her mentor, Ford Maddox Ford, Rhys achieved a near masterpiece in Wide Sargasso Sea. Allusive, parodistic, and intensely wrought, the novel remains the most successful prose fiction in English to emerge from the Caribbean matrix. In Wide Sargasso Sea, the starting point is this placelessness. Although Rhys’s novel starts with Antoinette’s childhood in Coulibri, its boundaries lie outside the novel in another woman’s text. In Jane Eyre we have the madwoman Bertha locked up in the attic of Thornfield Hall. The significant title â€Å"Wide Sargasso Sea† refers to the dangers of the sea voyage. Rochester first crosses the Atlantic alone to a place which threatens to destroy him, then once more, bringing his new wife to England. Both Rochester and Antoinette are transformed through this passage. Rochester gives Antoinette a new name, Bertha, and in England she finally is locked up as mad. Rhys finds her own place in Jane Eyre, â€Å"a prisoner of another’s desire. † She sets out to describe that place and, in doing that, she redefines it as her own. In her challenge to Jane Eyre, Rhys draws on the collective experience of black people as sought out, uprooted, and transported across the Middle Passage and finally locked up and brutally exploited for economic gain. She uses this experience and the black forms of resistance as modes through which the madwoman in Jane Eyre is recreated. In the film version Wide Sargasso Sea develops stereotypes of Black West Indians that strongly mirror Bogle’s discussion of classic film depictions of African Americans. The inner stereotype in the film is that of the â€Å"tragic mulatto† which, the film hints, describes Angelique, the evidently White child who has been raised by Blacks. Although Angelique insists on her â€Å"Whiteness,† a menacing dark skinned stranger claims at diverse points in the film to be her brother through her father’s relationship with a slave. The viewer is left to consider whether the widowed plantation owner seen at the beginning of the film is actually Angelique’s mother. While it does not answer this question directly, it obviously shows through Angelique’s actions that her culture is far more African than European. These suspicions, actions, and Angelique’s reliance on the ex-slave Christophine ultimately destroy her marriage and drive her insane. Christophine, herself, fulfills the â€Å"mammy† role since the film portrays her as a constant presence who fiercely guards Angelique from all dangers. In the West Indian context, though, she is given a twist, as she is not only guardian angel but also a practitioner of the magical art of â€Å"obeah. † This portrayal — a staple of films dealing with the West Indies — is never completely developed. Nevertheless, the film permits us to witness its potency, as Angelique, despairing of keeping her husband’s love, calls on Christophine to develop a magical potion to bind his affections to hers. One opponent for those affections is Emily, a young Black servant who might well be characterized as a female â€Å"Black buck† — a sexual predator who seduces a married White man into interracial unfaithfulness. Finally, there is Nelson, the long-suffering head of the household who intimately approximates Bogle’s â€Å"Tom. In the film, insults of various sorts that are directed towards him result only in silence and a determination to remain a faithful servant. Though, in Dominican novelist Jean Rhys Wide Sargasso Sea (1966), the island’s riotous vegetation and dramatic landscape are depicted with an ominous intensity that prompts the protagonist’s English husband to equate it with evil. Lally, the narrator of another Dominican classic, Phyllis Shand Allfrey The Orchid House ( 1953), faced with the menacing power the island’s nature exerts over Stella and Andrew, ruefully concludes that the island offered nothing but beauty and disease. Rhys’s protagonists, most evidently Antoinette in Wide Sargasso Sea, share a view of England as deadening, grey and emotionally destructive. England is a place of hypocrites, and the English have a ‘bloody, bloody sense of humour’. With a West Indian accent, she goes on, ‘and stupid, lord, lord’ (Wide Sargasso Sea: 134). But it remains Rhys’s place, the source of those English books which provided an early contribution to her construction of herself as writer. The idea of definitive national origin and affiliation is a source of anxiety for Rhys’s protagonists. For Rhys herself nationality was complicated by her exile and her race: also England did not value her Caribbean origins. For Rhys’s women, as perhaps for herself, England is also a place where human emotions, especially those associated with sexuality, are outlawed or repressed; she described sex in a letter of 1949 as a ‘strange Anglo-Saxon word’ (Abalos, David T. 1998, 66). Hemond Brown comments that Rhys’s attitude to England remained remarkably consistent over her whole writing career: ‘For those fifty-odd years, England meant to her everything she despised’ (Bandon, Alexandra. 1995). But despite this, she surely demonstrated in her characterisation of working-class English chorus girls and call girls and Rochester (perhaps informed by her important attachments to Lancelot Grey, Hugh Smith, Leslie Tilden Smith and Max Hamer, all upper- or middle-class Englishmen), that the poor Englishwoman and even the colonizing, socially secure Englishman have their own areas of serious emotional damage. She may have blown off steam sometimes, but in her fiction she took pains to be fair to the country which had both given her sustained literary identity and denied her dignity. In the Caribbean, complex racial narratives are the most powerful signifiers, although class increasingly reverberates now. In England, in Rhys’s lifetime, it was the class narrative which primarily constructed identity, though Rhys clearly writes the importance of race as a formative self-construction from her Dominican childhood. She sometimes sees race and class as equally important even in England, as in the case of Selina, who carries Rhys’s own outlaw status during an important period of her life. In the two explicitly Caribbean novels, Voyage in the Dark and Wide Sargasso Sea, race is evidently a major source of identity. Jean Rhys had long described the cultural dialectic of his region’s historical experience and contemporary reality in the following way: â€Å"But the tribe in bondage learned to fortify itself by cunning assimilation of the religion of the Old World. What seemed to be surrender was redemption. What seemed the loss of tradition was its renewal. What seemed the death of faith was its rebirth†. Caribbean existential reality is here portrayed as a creature of paradox. Surface appearances may well be masks for their opposites. What one sees is not likely to be what one gets. Other similar manuscript was in â€Å"Goodbye Mother† by Reinaldo Arenas, the grief inundated daughters Ofelia, Otilia, Odilia and Onelia kill themselves in front of their dead mum just for their cadavers to occasion a series of triumphant choruses from the legion of rats and maggots who feast on the putrefactory banquet. Neither of these authors, nor the evenly talented Rene Depestre and the former Dominican President Juan Bosch, is Anglophonic. It’s usually believed that the most excellent Caribbean literature in English consists of chronological polemics On the other hand Cristina Garcia novel â€Å"Dreaming In Cuban† tells the stories of the women of a Cuban family, scattered by revolution but still connected through a shared past. The narrative is polyphony of several voices who, in turn, describe their world from their viewpoint. Characters include Lourdes, an anti-Castro exile who runs a chain of â€Å"Yankee Doodle Bakeries,† and Felicia, whose perceptions connect and blur the lines between insanity and santeria. Pillar, Lourdes’s daughter and an aspiring punk artist, is determined to return to Cuba to reconnect with her grandmother and make her present life meaningful. She laments that history does not tell the important stories and longs to recover Cuba for herself: â€Å"[T]here’s only imagination where our history should be† (138). In the title of Dreaming in Cuban, â€Å"Dreaming† includes all the diverse dreams of Garcia’s female protagonists about the nature of being Cuban, what it is to be Cuban, to dream, not in American, but in Cuban. This necessitates Garcia’s taking into account all the conflicting elements of contemporary Cuban-ness for Cuban and Cuban American women. Amazingly, she never invalidates or disputes the diverse and conflicting perspectives of these different dreamers. She succeeds by giving readers a complexity of experience beyond binaries, where many diverse and conflicting perspectives circle around one another endlessly. These differences are constructed by differences in the various ideologies that the characters embrace communism, capitalism, traditional gender relations, voodoo, and feminism–and also by differences in their experiences due to varying historical locations in time and place.

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