Contract and United Airlines free essay sample

Travel Systems, Inc. ACT 1 Russell Smith knew why he had been summoned to the office of A. Walter Rognlien, the 74-year-old chairman of the board and chief executive officer (CEO) of Smith’s employer, Cardillo Travel Systems, Inc. Just two days earlier, Cardillo’s in-house attorney, Raymond Riley, had requested that Smith, the company’s controller, sign an affidavit regarding the nature of a transaction Rognlien had negotiated with the United Airlines. The affidavit stated that the transaction involves $203,000 payment by United Airlines to Cardillo but failed to disclose why the payment was being made or for what specific purpose the funds would be used. The affidavit included a statement indicating that Cardillo’s stockholders’ equity exceeded $3 million, a statement that Smith knew to be incorrect. Smith also knew that Cardillo was involved in a lawsuit and that court injunction issued in the case required the company to maintain stockholders’ equity of at least million. Because of the blatant misrepresentation in the affidavit concerning Cardillo’s stockholders’ equity and a sense of uneasiness regarding United Airlines’ payment to Cardillo, Smith had refused to sign the affidavit. When Smith stepped into Rognlien’s office on that day in May 1985, he found not only Rognlien but also Riley and two other Cardillo executives. One of the other executives was Esther Lawrence, the firm’s energetic 44-year-old persistent and chief operating officer (COO) and Rognlien’s wife and confidante. Lawrence, a long-time employee, had assumed control of Cardillo’s day-to-day operations in 1948. Rognlien’s two sons by a previous marriage had left the company in the early 1980s following a power struggle with Lawrence and their father. As Smith sat waiting for the meeting to begin, his apprehension mounted. Although Cardillo had a long and proud history, in recent years the company had begun experiencing serious financial problems. Founded in 1935 and purchased in 1956 by Rognlien, Cardillo ranked as the fourth-largest company in the travel agency industry and was the first to be listed on a national stock exchange. Cardillo’s annual revenues had steadily increased after Rognlien acquired the company, approaching $100 million by 1984. Unfortunately, the company’s operating expenses had increased more rapidly. Between 1982 and 1984, Cardillo posted collective losses of nearly $1. 5 million. These poor operating results were largely due to an aggressive franchising strategy implemented by Rognlien. In 1984 alone that strategy more than doubled the number of travel agency franchises operated by Cardillo. Shortly after the meeting began, the overbearing and volatile Rognlien demanded that Smith sign the affidavit. When Smith steadfastly refused, Rognlien showed him the first page of an unsigned agreement between United Airlines and Cardillo. Rognlien then explained that the $203,000 payment was intended to cover expenses incurred by Cardillo in changing from American Airlines’ Apollo system. Although the payment was intended to reimburse Cardillo for those expenses and was refundable to United Airlines if not spent, Rognlien wanted Smith to record the payment immediately as revenue. Not surprisingly, Roglien’s suggested treatment of the United Airlines payment would allow Cardillo to meet the $3 million minimum stockholders’ equity threshold established by the court order outstanding against the company. Without hesitation, Smith informed Rognlien that recognizing the United Airlines payment as revenue would be improper. At that point, â€Å"Rognlien told Smith that he was incompetent and unprofessional because he refused to book the united payment as income. Rognlien further told Smith that Cardillo did not need a controller like Smith who would not do what was expected of him†. ACT 2 In November 1985, Helen Shepherd, the audit partner supervising the 1985 audit of Cardillo by Touche Ross, stumbled across information in the client’s files regarding the agreement Rognlien had negotiated with United Airlines earlier that year. When Shepherd asked her subordinates about this agreement, one of them told her of a $ 203,000 adjusting entry Cardillo had recorded in late June. That entry, which follows, had been approved by Lawrence and was apparently linked to the United Airlines-Cardillo transaction: Dr ReceivablesUnited Airlines$203,210 Cr Travel Commissions and Fees203,210 Shepherd’s subordinates had discovered the adjusting entry during their second-quarter review of Cardillo’s form 10-Q statement. When asked, Lawrence explanation without attempting to corroborate it with other audit evidence. After discussing the adjusting entry with her subordinates, Shepherd questioned Lawrence. Lawrence insisted that the adjusting entry had been properly recorded. Shepherd than requested that Lawrence asks United Airlines to provide Touch Ross with a confirmation verifying the key stipulations of the agreement with Cardillo. Shepherd’s concern regarding the adjusting entry stemmed from information she had reviewed in the client’s files that the United Airlines payment to Cardillo was refundable under certain conditions and thus not recognizable immediately as revenue. Shortly after the meeting between Shepherd and Lawrence, Walter Rognlien contacted the audit partner. Like Lawrence, Rognlien maintained that the $203,000 amount had been properly recorded as commission revenue during the second quarter. Rognlien also told Shepherd that the disputed amount, which United Airlines paid to Cardillo during the third quarter of 1985, was not refundable to United Airlines under any circumstances. After some prodding by Shepherd, Rognlien agreed to allow her to request a confirmation from United Airlines concerning certain features of the agreement. Shepherd received the requested confirmation from United Airlines on December 17, 1986. The confirmation stated that the disputed amount was refundable through 1990 if certain stipulations of the contractual agreement between the two parties were not fulfilled. After receiving the confirmation, Shepherd called Rognlien and asked him to explain the obvious difference of opinion between United Airlines and Cardillo regarding the terms of their agreement with the chairman of the board of United Airlines. â€Å"Rognlien claimed that pursuant to this confidential business arrangement, the $203,210 would never have to repaid the United. Shepherd’s conversation with Rognlien refused. In fact, as Rognlien knew, no such agreement existed. † A few days following Shepherd’s conversation with Rognlien, she advised William Kaye, Cardillo’s vice president of finance, that the $203,000 amount could not be recognized as revenue until the contractual agreement with United Airlines expired in 1990. Kaye refused to make the appropriate adjusting entry, explaining that Lawrence had insisted that the payment from United Airlines be credited to a revenue account. On December 30, 1958, Rognlien called Shepherd and told her that he was terminating Cardillo’s relationship with Touche Ross. In early February 1986, Cardillo filled a form 8-K statement with the Securities and Exchange Commission (SEC) notifying that agency of the company’s change in auditors. SEC regulations required Cardillo to disclose in the 8-K statement any disagreements involving accounting, auditing, or financial reporting issues with its former auditor. The 8-K, signed by Lawrence, indicated that no such disagreements preceded Cardillo’s decision to dismiss Touche Ross. SEC regulations also required Touche Ross to draft a letter commenting on the existence of any disagreements with Cardillo. This letter had to be filed as an exhibit to the 8-K statement. In touche Ross’s exhibit letter, Shepherd discussed that the improper accounting treatment given that transaction resulted in misrepresented financial statements for Cardillo for the six months ended June 30, 1985, and the nine months ended September 30, 1985. In late February 1986, Raymond Riley, Cardillo’s legal counsel, wrote Shepherd and insisted that she had misinterpreted the United Airlines-Cardillo transaction in the Touch Ross exhibit letter filed with the company’s 8-K. Riley also informed Shepherd that Cardillo would not pay the $17,500 invoice that Touche Ross had submitted to his company. This invoice was for professional services Touche Ross had rendered prior to being dismissed by Rognlien. ACT 3 On January 21, 1986, Cardillo retained KMG Main Hurdman (KMG) to replace Touche Ross as its independent audit firm. KMG soon addressed the accounting treatment Cardillo had applied to the United Airlines payment. When KMG personnel discussed the payment with Rognlien, he informed them to the alleged secret arrangement with United Airlines that superseded the written contractual agreement. According to Rognlien, the secret arrangement precluded United Airlines from demanding a refund of the $203,000 payment under any circumstances. KMG refused to accept this explanation. Roger Shlonsky, the KMG audit partner responsible for Cardillo engagement, told Rognlien that the payment would have to be recognized as revenue on a pro rata basis over the five-year period of the written contractual agreement with United Airlines. Cardillo began experiencing severe liquidity problems in early 1986. These problems worsened a few months later when a judge imposed a $685,000 judgment on Cardillo to resolve a civil suit filed against the company. Following the judge? s ruling Raymond Riley alerted Rognlien and Lawrence that the adverse judgment qualified as a â€Å"material event† and thus has to be reported to the SEC in a Form 8-K filling. In the memorandum he sent to his superiors, Riley discussed the serious implications of not disclosing the settlement to the SEC: â€Å"My primary concern by not releasing such report and information is that the officers and directors of Cardillo may be subject to violation of rule 10b-5 of the SEC rules by failing to disclose information that may be material to a potential investor. Within 10 days of receiving Riley’s memorandum, Rognlien sold 100,000 shares of Cardillo stock in the open market. Two weeks later, Lawrence issued a press release disclosing for the first time the adverse legal settlement or that Cardillo remained viable only because Rognlien had invested in the company the proceeds from the sale of the 100,000 shares of stock. Additionally, Lawrence’s press release, Roger Shlonsky met with Rognlien and Lawrence. Shlonsky informed them that the press released grossly understated Cardillo’s estimated loss for fiscal 1985. Shortly after that meeting, KMG resigned as Cardillo’s independent audit firm. EPILOGUE In May 1987, the creditors of Cardillo Travel Systems, Inc. forced the company into involuntary bankruptcy proceedings. Later that same year, the SEC concluded a lengthy investigation of the firm. The SEC found that Rognlien, Lawrence, and Kaye had violated several provisions of the federal securities laws. These violations included making false representations to outside auditors, failing to maintain accurate financial records, and failing to file prompt financial reports with the SEC, In addition, the federal agency charged Rognlien with violating the insider trading provisions of the federal securities laws. As a result of these findings, the SEC imposed permanent injunctions on each of the three individuals that prohibit them from engaging in future violations of federal securities laws. The SEC also attempted to recover from Rognlien the $237,000 he received from selling the 100,000 shares of Cardillo stock in April 1986. In January 1989, the two parties resolved this matter when Rognlien agreed to pay the Sec $60,000

Social Justice in Education

Justice in every contemporary society is a matter of concern. Social justice as advocated by the human rights is focused towards ensuring that human rights are equally available to all persons regardless of their ethnic origins, religions, social status and gender (Gigacz, 2007). Religious institutions and schools are then mandated to ensure that schools have included social justice education in their curriculum. The purpose of teaching justice in schools is deeply rooted in the religious teachings (Mananzan, 2002).Advertising We will write a custom essay sample on Social Justice in Education specifically for you for only $16.05 $11/page Learn More The education pertaining to justice subsists to promote and encourage fairness both in schools and in the community. In the New Testament, the Bible through the Christ teachings emphasises on the agape love as justice that goes beyond mere relationship with our friends but with our enemies (Groome, 1997). Ther efore, by maintaining a clear distinction between the education about justice in the classroom and offering various channels of justice execution in the wider school environment is a crucial step towards realizing social justice in the school environment and the community as a whole. With a clear distinction between justice taught in class and justice allowed to thrive in the school environments, teachers can be able to observe how their students perceive and response to social injustices in the society and within the school set up. Through this, students’ behaviours and responses to ethnicity, religions, social status and gender can be closely monitored. This practise then mandates that the school administration provides channels and means through which social justice and fairness can flourish. They are then expected to put relentless effort to counterbalance all tendencies trying to sideline all the marginalized members within the school environment. As such, the school pol icies and strategies should be, free of gender, religious, social status and ethnic biases. This approach will ultimately lead to better appreciation of the minority students. In mono-cultural education, the fellow students and teachers usually look down upon minority students (Mananzan, 2002). However, by clearly differentiating between educating about justice in the classroom and offering the establishment of justice, teachers will promote the acceptance of cultural diversity. Tuohy in his writings illustrates how the catholic teachings promote and advocate thoughts and actions in their social teachings (Tuohy, 2005). Similarly By outlining the distinction between the forms of justice in the classroom set-up and offering the execution of justice in the wider school environment, students should not only depend on their teachers’ opinions, but also equally develop their own opinions in this regard.Advertising Looking for essay on social sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More Tuohy suggest that the world of thought inspired from class work introduces the students to values, principles and ideas that guide them in their daily activities. Likewise the world of actions demands that the principles and ideas learnt in class must be translated practically into the students lives (Tuohy, 2005). By doing so, students will demonstrate that they are respectable thinking beings. Through their class-derived knowledge on social justice, they can examine their own identities in the environment in a just manner. Similarly, by allowing students to learn on their own, we let them to have multiple viewpoints in solving different issues affecting them. Therefore, through the effective appreciation of social justice by students and their teachers, we not only differentiate between the justice taught in class and the justice formed within our settings, but also understand that every person can on their own develop a nd engage with others in a free and just society. With a clear distinction, teachers and the school staff will not only teach their students, but will also serve them by acting as role models. This implies that teachers must demonstrate to students through words and actions the importance of being just by respecting, caring and loving them. Through these acts, teachers will initiate and spark critical thinking and curiosity among their students. The failure to differentiate between the justices taught in the classroom and practiced justice means that we have introduced academic aspects in the social justice education (Mananzan, 2002). With a clear distinction between the two, students would not only put into practice what they have learnt in class, but would also have the chance to understand their real world challenges. Some teachers only focus on teaching their students the social education without emphasizing on the practical justice experiences challenging students such as gende r and racial discrimination. With such teaching methodologies, students will only major on cramming their class work for passing their exams. Normally student under the guidance of such teachers adopt poor social skills (Mananzan, 2002). All types of education including social justice are geared towards making a difference in students’ lives both in school and outside the community (Mananzan, 2002).Advertising We will write a custom essay sample on Social Justice in Education specifically for you for only $16.05 $11/page Learn More It must engender transformative approaches by students, teachers and the community at large. To achieve this cause, social justice education should not only be taught in class, but also be allowed to thrive through practical actions in classrooms, school environment and in the society. This calls for students to be critical, analyze the world from their own perspective, and take actions as per their insights (Mananzan, 2002). As Tuohy suggest, School religious education aims at promoting ethical thinking and actions in the society. In this regard, students are introduced to ethical ideas, values and principles aimed at promoting just behaviours both in school and in the society (Tuohy, 2005). By actions, these students are supposed to demonstrate practically what they have learnt in class. The school as a centre where concepts are develop and conveyed means that religious teachings through clear distinction of forms of justice will be refined. By clearly differentiating between the educations about justice in the classroom and offering the formation for justice in the wider school environment, we encourage students to embrace both Bibliotherapy and case studies (Ferreira, 2008). The Bibliotherapy process allows students to solve their problems through reading class books and other relevant articles. There are several religious books and articles available in our schools. When students assess thes e articles, they are encouraged to become more morally upright and just as the religious education permits. Similarly, through case studies, students stimulate and initiate their own critical thinking to help them in solving their day-to-day problems. In this regard, teachers encourage their students to collect data about social injustices in the society. This data, relative to their moral issues, undergoes critical examination and analysis. Like the previous method, this method permits students to learn acceptable morals and encourages them to uphold justice in their daily endeavours. Thus, the two methods equally contribute to the refining of the religious education in our schools. To highlight the concept taught in the Bible and other religious books, religious education aims at instilling favourable behaviours and habits in students’ lives through teachings of peace and social justice (Groome, 1997). Social justice education permits just and fair environment in our societ y. This implies that through the learning and application of social justice between the students and school workforce, students are moulded into morally upright and just individuals. All these attributes as advocated in religious education imply that students are not only going to enjoy their religious lessons, but also comprehend the message passed by these lessons and employ it bettering themselves.Advertising Looking for essay on social sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More In addition, the emphasis of actions and reflection in these teaching approaches such as need for a critical reflection is eminent as constituted by several religious teachings and ministries (Mananzan, 2002). To ensure the continuation of the work on justice, teachers will conduct further research to understand the background culture of their students hence unmasking their personal insights and prejudices against other cultures and religions. As a result, the teachers will have a preview of those who suffer from injustices including their minority students. In the course of this process, our instincts and guilt are going to convict us to live morally upright and justified lives as advocated by the religious lessons in our schools. Religious education emphasizes on social justice, and a moral society implies that social justice should be design in such a manner as to promote and allow justice to prevail among school set-ups. Likewise, religious lessons and most religious articles en courage readers to maintain a healthy and good relationship with the authorities (Tuohy, 2005). Thus, through the clear distinction of the taught form of justice and the created justice, students learn and foster good relationships among themselves, teachers and the community members. In this regard, the students will have refined their religious lessons teachings and values. References Ferreira, J. (2008). Today’s Catholic Teacher, Essential teaching strategies that facilitate student moral development (pp. 78-83.). no city of publication: no puplisher. Gigacz, S. (2007). â€Å"’See, judge, act’ more than truth by consensus† in Eureka Street. No city of publication: no puplisher. Groome, T. (1997). The church’s ministry of justice and peace. In Sharing faith. San Francisco: HarperSanFrancisco.. Mananzan, M. (2002). Globalisation and the perennial question of justice. In Spiritual  questions for the Twenty-first century. New York: M.H. (Ed), Orbi s. Tuohy, D. (2005). Catholic social teaching in action. Tuohy, D. (2005). Catholic social teaching in education. In Molloy. C. (Ed) (pp. 113-127 ). Dublin: Columba Press.. This essay on Social Justice in Education was written and submitted by user Selah Vang to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

What Is The Difference Between A Good Writing Sample Essay And A Uc Personal Statement Sample?

What Is The Difference Between A Good Writing Sample Essay And A Uc Personal Statement Sample?What is the difference between a good writing sample essay and a Uc personal statement? What can be learned from the former, and what is possible with the latter? This article will explore these questions in more detail.The first lesson is that essay samples should not be taken as gospel. It is hard to tell whether a sample essay is an adequate representation of your own thoughts and experiences, so you should always evaluate how your writer interprets the facts or comments in the essay.The second thing to consider is that the personal statement sample essay that most students study for their Uc's will inevitably be biased towards the students' preferences. The essay will have already been formatted for them in terms of structure, grammar, and spelling, so this is a problem that cannot be avoided.The third thing to remember is that the potential employer reads your essay for four key areas - your abilities, your contributions, your character, and your ambition. The personal statement sample that you choose will reflect your strengths, your abilities, and your contributions to the application process. Your choice of words and the ideas you express should relate to these areas and then allow room for you to discuss your character and ambitions.In short, a Uc personal statement sample should be a reflection of your true self. Do not let someone else's words and opinion shape your essay. Put your best foot forward and express yourself without the prejudices of other people. A good essay sample will show you how to include your full self and allow other people to write about themselves.The student's guide to a personal statement, on the other hand, is an example of how one might write an essay about themselves. It is not written from a particular point of view, but is a reflection of the real person you would be if given the opportunity to write your own essay. The guide of fers suggestions and tips, but it is your responsibility to use them to your advantage, in order to write the best essay that is possible.Students studying for their Uc's should focus on writing personal statements that are able to show their true strengths and abilities, yet remain honest about their faults and failings. Many students have turned their lack of writing skills into a major asset, through the use of well-written essays.Writing personal statements is not a simple task, nor is it easy. It requires work, but can give a student a real advantage when it comes to getting an acceptance letter, no matter what their age or what their academic standing may be.

The Delian League essays

The Delian League essays What where the original provisions of the Delian League? How far did Athens adhere to them between 478 and 445 B.C? The Delian League (478-461) was an affiliation of Greek city-states. When faced with subjugation from Persia, they and the states in the islands in the Aegean turned towards Athens and her powerful navy for aegis and alliance. As it was led by Athens it is sometimes pejoratively referred to as the Athenian Empire. The Delian League had many provisions such as allies, an oath, finance headquarters and Synod. Athens adhered to these necessities for a certain amount of time. However they were soon contravened, so that Athens became an imperial state. Thucydides believed that there was no turning point where Athens transgressed these provisions, rather It was the actual course of events which first compelled us to increase our power to its present extent. The aims of the League were two-fold. Their first objective was to attain a short-term offensive stance, thereby attacking Persian areas in order to, as Thucydides says Compensate themselves for their losses by ravaging the territory of the King of Persia. As well as this there was a long-term offensive intention, to maintain the freedom of the Greeks and to create a defensive association to cope with future attacks. Initially the allies were independent states, they had their own particular forms of government. Conversely, rebellious states soon lost their sovereignty and became subject to Athens. Aristotle believed it was Aristides Who swore the oaths to the Ionians that they should have the same enemies and friends to confirm which they sank lumps of iron in the sea. This oath was sworn bilaterally between the Athenians and their counterparts. It was an indication that Athens was to be the hegemon and that the League was undeviating. In this respect it would therefore be seen that an apostasy is recognised as a rebellion...

Analyse Conan Doyles The Hound of the Baskervilles Essay Example for Free

Analyse Conan Doyle’s The Hound of the Baskervilles Essay Baskervilles (7) , The Hound of the Baskervilles (6) company About StudyMoose Contact Careers Help Center Donate a Paper Legal Terms & Conditions Privacy Policy Complaints These two findings are very important as they provide the reader with shocking information. This is because we discover that Mr and Mrs â€Å"Stapleton† are actually husband and wife. Even more we realise that Mr and Mrs â€Å"Stapleton† are actually the Vandeleurs. As a result of this great deception the finger points to Mr and Mrs Stapleton as being the murderers. This information is the most vital information which will help to solve the mystery. There are points in the novel where events simply provide Watson and Holmes with information. The events which provide information are almost always false leads which create a sense of uncertainty as to who is the criminal. â€Å"Go back to London! Start tonight!†¦ Hush my brother is coming! † chapter 7 This quote is said by Miss. Stapleton to Dr. Watson as she mistakes him for Sir Henry. This prompts Watson to investigate further into the Stapletons as it is very mysterious as to why she would like Sir Henry to go back to London. This is because she doesn’t want her brother Mr. Stapleton to find out that she has said this and when she discovers that she was actually talking to Watson she takes back her comment. This was actually a false lead as we discover in the later part of the investigation, which was put in by Conan Doyle so the reader is kept in suspense as to whether she had a hand in the death of Sir Charles until the di nouement. Even though there is the interviewing of people in â€Å"THOTB†, they don’t provide their own version of events of the crime. Dr. Mortimer is the only person who really provides Holmes with information of what he thought happened at the murder scene. Conan Doyle has used a different approach to the nature of the investigation because most of the information is gathered behind the scenes or events provide information. By doing this Conan Doyle has made his novel unique and perhaps more interesting than the typical investigation as there is a greater anticipation as to whom the killer could be. Sherlock Holmes fits the profile of a classic detective very well and this is evident in â€Å"THOTB† from the start of the novel. The detective is usually more or less socially isolated and referred to as a â€Å"loner†. We can see this in â€Å"THOTB† from the fact that Holmes only â€Å"socialises† with Watson, but then one could argue that he only socialises with Watson because he enhances his intellect by comparison. Holmes does not have any family and the fact that he rests upon the moor for a lengthy period of time suggests that he is used to being alone. â€Å"I knew that seclusion and solitude were very necessary for my friend in these hours of intense mental concentration in which he weighed every particle of evidence†¦ â€Å" Analyse Conan Doyle’s The Hound of the Baskervilles. (2017, Oct 04). We have essays on the following topics that may be of interest to you

Employee Retention in the fast Food Industry Assignment

Employee Retention in the fast Food Industry - Assignment Example According to the paper, presently, variations in trade agreements, technology, global economics and any other such factors are directly affecting employer/employee relationships. For quite some time loyalty has been the basis for that relationship. Losing very talented employees may be very disadvantageous to the future success of the company. Outstanding employees of a company may leave because they are underpaid, dissatisfied or unmotivated, therefore, trying to retain them is likely to present many challenges to the organization. Such employees may demand higher wages; they may fail to comply with the directions of managers, fail to comply with practices of the organization, or not interact well with their colleagues. The organization’s desire to retain such employees may be further complicated by information asymmetry because lack of enough information may not help the organization to differentiate productive employees from unproductive ones. Workers frequently take credit for other employees’ success and deflect failures to others. Thus, employees may be punished or awarded for outcomes that they are not part of. Inadequate information regarding performance of employees may result in adverse selection, outstanding ones may leave, and abysmal ones may stay. The situation is likely to occur when exceptional workers are not rewarded and both productive and nonproductive ending up with the same or almost the same compensation package. The problem of keeping outstanding workers in the company is further complicated due to bounded rationality. This results due to information asymmetry because workers do not know the information to provide and the managers do not know what information to ask from their employees.

Discuss The Metaphor Assignment Example | Topics and Well Written Essays - 250 words

Discuss The Metaphor - Assignment Example In addition, I confirm the idea that squealing is a metaphor for making the pigs cry in pain, when my classmate said: â€Å"By squealing, she means that the current regime will not be happy with her leadership style because there will be no room for them to squander public funds.† I agree that Ernst plans to make them squeal because she will make sure that they can no longer do their expensive or corrupt programs. Finally, I agree that being a mother is a good metaphor for being a caring leader. Ernst is suggesting that she can be a good senator because she knows how to take care of her children. Given these metaphors, I do not think that my classmate missed anything. I think my classmate misunderstands what a metaphor means. My classmate wrote: â€Å"One of the first things that I thought was an example of a metaphor was when Obama says all of us will prosper. This is a metaphor in my opinion because it uses the word will.† Using the word â€Å"will† does not mean that a metaphor is being used. I also did not see the visual metaphor of ships overseas. Obama said that tax incentives will not be given to companies that ship jobs overseas though. A ship is a metaphor for leaving, which applies to lost jobs due to outsourcing. Nevertheless, I agree that showing Americans working can mean that Obama wants for Americans to work hard for America. In addition, I believe my classmate missed the metaphor of the setting of the speech, which is a living room. Obama said it himself that, if he was in his audience’s living room, he would discuss his plan with them. The setting of the speech is inside the house, specifically the living room. For me, this is a visual metaphor for setting up intimacy with Americans. Obama wants Americans to feel that he is right there in their living room to talk about his plan. The setting adds sincerity to his speech. Furthermore, another missed metaphor refers to the words â€Å"double down† on the â€Å"trickle down.† Obama refers to