Gris Grimly’s Frankenstein by Mary Shelley” Essay

Robert Walton writes numerous letters to his sister, who is presently in England about his endeavors at the North Pole. He is currently stuck as the water has since been overridden by ice, making it impossible for him and his crew to continue his dangerous mission. Although his progress was positive at the beginning, he is now unable to move forward because of the ice. It is during this period that the captain meets with Victor, who has been weakened by the ice and is almost dead of cold. Walton the nurses Victor back to health, and hears the tale about the monster that victor has created. Victor, who is a brilliant man, has discovered the secret of life itself and had consequently created his own monster, but as a result of his actions, he fears that the monster will ruin the lives of the people he cares about as well as his. Character Development, Victor, his Father and the Monster                   At the beginning, Victor is an innocent loving boy who is full of life and surrounded by loved ones. As a young boy, he lives with his father, plays with his brother and friend and also loves his future wife Elizabeth. The turn of events occurs when victor’s brilliance in chemistry and his curiosity about life forces him to reanimate a dead body. Throughout the novel, victor changes step by step and the grief he encounters due to the loss of loved ones fuel his heart with hate and remorse. From a young scientist filled with prospects of great future to a guilt-ridden man filled with anger and revenge. As a young boy, victor spent his youth in Geneva. His life as a young person was fulfilling with the loving accompany of his loving sister Elizabeth and his best friend Henry. Upon being of age, Victor enrolls at the University of Ingolstadt, where he studies chemistry and natural philosophy. Being a curios and brilliant person, he is overwhelmed by the unknown knowledge of life and, therefore, revolts his life to finding the true origin of life. Victor then spends his whole time in research with the hope to discover the secret of life. After many years of research, he is able to discover the basics of life. According to (Janowitz and William 938), Victor’s ambition to create life blinds the moral obligations that he should have felt about creating a monster without human emotion and characteristics. Notable, Victor does not evaluate the consequences that might arise as a result of his action. He just spends time creating a creature with the knowledge that he has gained. He uses dead parts of a human body to put together the creature and reanimates him later. The creature, however, does not look as appealing as he expected. The sight of him fills Victor with horror and disgust. Victor is disappointed with his work and becomes contemptuous of the creature. With the creature trying to understand the meaning of the behavior being exhibited by his creator, victor becomes more afraid and runs from him scared and remorseful. According to Vargo (417) the use of dead parts to create a living thing sheds message that the expected creation would not behavior like a normal person. Victor should have recognized that his endeavor would only lead to more death. After creation of the monster, he feels remorseful and decides to return home. Woolley (46) observes that his wish to return home would maybe reconnect him after losing touch with humanity. So, he decides that since the monster has disappeared, he should also return to his family to nurse his remorse and poor health back to normal. However, victor receives an unexpected letter from his father explaining that his brother has been murdered. Victor now rushes home, remorseful as ever to support his family at this moment of grief. As he is about to arrive, he sees the monster he created looming the woods where is brother was killed. With this knowledge, Victor believes that the monster must have killed him. To make matters worse, Victor arrives to find that his adopted sister, a gentle and kind person, is being accused of the crime that his monster dis. She is consequently executed although Victor knows the real murderer. Victor now grows more remorseful and guilty for his actions becaus e he knows that his actions have led t the death of two of his beloved ones. According to 5865, this is the point where Victor begins to get sense of the consequences of his actions. He created death, so death follows him. Levine (490) notes that people tend to run away from their actions’ outcomes after they see that they are not desirable. Instead of dealing with the situation, Victor grief overpowers him and he is unable to withstand the sorrow at his home at Geneva. He decides that it is best to stay away from home by taking a vacation in the mountains; since he knows that the monster is probably tracking him; he knows that by staying away from home the monster would also follow him, and leave the family alone. While at the mountains, the monster approaches Victor and tries to beg for attention. It is evident that the monster is disappointed by the fact that Victor left it after creation. He admits to killing Victor’s brother, and asks that Victor understand his reasons. He says that the death of Victor’s brother William was a payback for leaving him to rot. With this, he asks victor to create another one like him so that he can be happy around someone who understood him, and w ho would not abandon him like Victor did. He says; â€Å"‘I am alone and miserable: man will not associate with me; but one as deformed and horrible as myself would not deny herself to me. My companion must be of the same species and have the same defects. This being you must create'† (Shelley and Maurice 129). His action of acting god, which is pure inhumanness, haunts him from the moment he creates the monster. His obsession to act as a creator finally ruins his life as well as the lives of the people that he cares about. Eventually, Victor changes from a human with feelings to become a person without feelings just as the creature that he created. The basics of human feeling are family and friends. The monster, seeing that victor does not care about him, sought to make him like he is, in an effort to make Victor understand the situation of being in solitude. With this, Victor falls for the monsters please and weighs the odds of creating a second monster, and refuses to grant the creature his wish to have a companion. However, the monster pleads and persuades him until he agrees to make the second, female monster to act as a companion to the first monster. He takes his friend Henry and return to England to prepare the necessary materials and information required for the creation of the female monster. Victor starts the work at a secluded island in company of the monster and is almost done when he feels that his actions are against moral expectations. He, therefore, destroys his progress attracting an outrage from the monster who in turn vows to destroy everything he loves. He even swears to kill Victor’s lover during his wedding night. In this, it is evident that Victor realized and regained his moral ground way too late. At this point, he will have to endure consequences for his actions (Vargo 419). The fist revenge the monster has on victor is killing of his best friend, Henry. When Victor travels to dump the remains of the second monster, He returns in the morning only to be arrested and accused of murdering his own friend. This occurrence finally drives victor to the edge. Losing his humanity is the only thing preventing Victor from becoming the monster he has created (Choice Reviews Online 32). He realizes that Henry was killed by the monster after the fallout they had the previous day. Although he denies having killed his friend, Victor is imprisoned for the time being as investigations are conducted. Overcome by grief of losing the people that he loved the most due to the consequences of his actions, Victor falls sick in the prisons where he is nursed back to health and acquitted. At this point, Victor returns with his father to Geneva, and marries the woman he loves, Elizabeth. (Woolley 50) notes that Elizabeth and Victor’s father are the only things holding him from truly becoming a monster. The monster knows that killing Victor wife would bring them closer. However, although he still remembers the words of the monster about visiting him on his wedding night and sends his bride away to avoid a confrontation. Despite this, the monster catches up with Elizabeth and kills her. At this point, Victor’s father, who has lost many people as well is unable to overcome his grief and dies shortly after the death of Elizabeth. Having lost his wife, his brother, his sister, his father and also his friend to the monster, he vows that it is time to exact revenge. Victor’s father, who was his source of comfort, is now dead, and so are his advices and encouragement. The hunter becomes the hunted as he runs from Victor, who is now murderous after losing his family and friends to the monster. Victor has not undergone a complete metamorphosis and turned into a monster. With no family, friends or siblings, Victor is now as lonely as the monster. The grief, anger, pain and remorse have now exhausted his feeling and behavior of a human being. At one point he almost gets to him but the monster is saved by the sea as the ice cracks and separates them with a gap. At this point, Victor is found by the captain Walton, as he travels through the ice and is almost dead of cold. This story, as the writer intends, enables the reader to have multiple interpretations of the actions of Victor. With these, the reader can decide either to think that Victor was a mad scientist, who crossed human boundaries without concern or an adventurer who lack responsibility of his actions. Either way, the reader can related to the process of Victor turning into his own creation. When Walton meets Victor, he is weak and almost dead of cold for travelling many days in the ice. Unlike the monster, he is human and unable to endure the cold. Walton tries his best to nurse Victor but later he succumbs to death. Walton, having heard the stories of the monster’s cruel acts is astonished to find him weeping over Victor’s body. He tells Walton that now that Victor is dead, he has no one else in this world. He recounts is suffering, remorse, solitude and hatred and concludes that he can now die as his creator has. At this point, he departs to the northernmost cold region to die. It is at this point that the reader finally experiences the solitude of the creature. The creature is Victor’s creation, gathered from old body parts and weird chemicals, energized by a puzzling flash. He enters life as a grown up and immensely strong yet with the psyche of an infant. Relinquished by his maker and befuddled, he tries to bond himself into society, just to be disregarded by everyone. Looking in the mirror, he understands his physical bizarreness, a part of his being that blinds world to his delicate, innocent nature. He mentions that; â€Å"‘When I looked around I saw and heard of none like me. Was I, the, a monster, a blot upon the earth from which all men fled and whom all men disowned?'† (Shelley and Maurice 105 Looking for reprisal on his maker, he executes Victor’s youthful sibling. After Victor wrecks his work on the female beast intended to facilitate the creature’s acceptance to the society, the beast murders Victor’s closest companion and afterward his wife Elizabeth. While Victor feels great disdain for his creation, the beast demonstrates that he is not a malicious being. The creature’s articulate portrayal of occasions (as given by Victor) uncovers his surprising affection and kindheartedness. He helps a gathering of poor laborers and saves a young lady from drowning, but since of his outward appearance, he is remunerated just with beatings and disdain; torn in the middle of vindictiveness and empathy, the beast winds up forlorn and tormented by regret. Indeed the demise of his inventor turned-would-be-destroyer offers just ambivalent alleviation: delight on the grounds that Victor has created him so much enduring, trouble on the grounds that Victor is the main individual with whom he has had any kind of relationship. Conclusion                   In conclusion, the characters of Victor and his father are different from that of the monster, which has no family and friends. The only person who understood his existence, his creator Victor turned his back on him after he created him. Victor realized that his actions were immoral and that he was not supposed to create a monster. The plot develops the character of both Victor and his father to align with that of the monster. With time, the monster ruins the life of Victor just as his suspected by killing his family and best friend. In the end, Victor is filled with hate, remorse and anger just like the monster and dies a bitter man. References Coats, Karen. â€Å"Gris Grimly’s Frankenstein by Mary Shelley.† Bulletin of the Center for Children’s Books: 113-14. Print. Janowitz, Anne F., and William Veeder. â€Å"Mary Shelley and Frankenstein: The Fate of Androgyny.† The Modern Language Review: 938. Print. Levine, George. â€Å"Mary Shelley: Collected Tales and Stories. Charles E. Robinson Mary Shelley’s Monster: The Story of â€Å"Frankenstein.† Martin Tropp.† Nineteenth-Century Fiction: 486-91. Print. Shelley, Mary Wollstonecraft, and Maurice Hindle. Frankenstein, Or, The Modern Prometheus. Rev. ed. London: Penguin, 2003. Print. â€Å"The Other Mary Shelley: Beyond Frankenstein.† Choice Reviews Online (1994): 31-36. Print. Vargo, Lisa. â€Å"Mary Shelley Studies: From â€Å"Author of Frankenstein† To â€Å"the Great Work Of Life†Ã¢â‚¬  Literature Compass: 417-28. Print. Woolley, Rachel. â€Å"Syndy M. Conger, Frederick S. Frank, and Gregory O’Dea, Eds., Iconoclastic Departures: Mary Shelley After ‘Frankenstein’ – Essays in Honor of the Bicentenary of Mary Shelley’s Birth. Madison and London: Associated University Presses, 1997. ISBN: 0-8386-36.† Romanticism on the Net. Print. Source document

Example of Six-Step Decision Plan

Rainier Joseph S. Viacrucis. MBA-1 Managerial Decision Making Using the six-step Decision-Making process: 1. Identifying the Problem and its details: a. A teenager is asking his/her parents to buy a high-end gadget that is the trend/must-have of his/her generation (ex. I-phone or I-pad) as a present for his/her birthday b. The teenager is given an allowance of 200 pesos per school day. c. The family is living on a budget, and is cutting its cost – the parents do not want to spend beyond the allowance of the teenager. d. There are possible part-time jobs available though there are no known detailed facts on them. TASK: Help the parents decide on the best solution to the situation/ what to do in the situation. 2. Developing Possible Alternatives: a. Buy Gadget – Buy the gadget immediately; since it is the birthday of their child; he/she will only be a child once in a lifetime, this will show that you really care about him/her. b. Reward System – Negotiation of a reward system for better grades or exam results. The exams results or better grades must be worth the reward. . Buy Gadget Substitute – Parents can by a substitute of the high-end gadget; which may look like the real thing or have the same functionality with the popular one but with a much lower price. d. Garage sale proceeds – The parent and teenager can agree to sell old items of the teenager via â€Å"Garage Sale† and the proceeds of the endeavor will be used to buy the gadget the teenager wants. e. Part-T ime Job – The teenager can opt to do a part-time job. It may take time to gather up the money needed to buy the gadget. f. Installment Payment of the Gadget – The parents can buy the gadget via â€Å"installment basis† and will cut-off the allowance for a significant amount which will be used to pay/help pay the monthly installment. g. Matching Savings (50/50 savings) – The parent will match the amount of savings per day of the teenager and will deposit the amount to the bank for safekeeping, while the teenager can have the passbook and have a joint signatory with his/her parent. h. Payment by Service – in-house part-time job of the teenager. . Don’t Buy The Gadget – Let the teenager understand that you are living on a budget, and he/she must do his/her part. Make him/her see that the gadget he/she wants to buy is unnecessary. 3. Evaluating the Possible Alternatives: a. Buy Gadget – â€Å"We’ll buy it! Happy birthday†¦ we love you! † i. Positive: The parents can make the teenager know that they care for him/her. ii. Negative: The gesture will just spoil the teenager; he/she will not know the value of money/the gadget bought. iii. Negative: The Family is on a budget; expenses should only be on very necessary items – the gadget is more of a luxury the family can’t afford in this day and age. b. Reward System – â€Å"Good Job! Here’s your Reward! † i. Positive: The teenager will give additional effort in his/her studies and other activities. ii. Positive: The teenager will value more the gadget, since he/she worked hard in studying or do well in other activities to get it. iii. Positive: The System will encourage good behavior and more productive activities. iv. Negative: What if there is no reward? The reward will be the motivation of the teenager and this will complicate relationships, especially when the parent can’t deliver the assumed reward. v. Negative: could foster an unhealthy reliance on adult opinion instead of forming their own because they are constantly looking for reaffirmation or approval via an adult mandated award system. c. Buy Gadget Substitute – â€Å"Here†¦ It has the same features, but it’s more practical†¦Ã¢â‚¬  i. Positive: If the Teenager can well understand the situation of the family-being on budget; he/she will appreciate that he/she was still bought a gadget of the similar functions. i. Positive: The teenager will know the value of money. iii. Positive: the teenager will learn to be content on simpler things. iv. Negative: since the teenager knows that the gadget is cheaper, he/she will not value/take care the gadget. v. Negative: the teenager may become disappointed that he/she is only given a substitute of the one he/she wants. d. Garage Sale Proceeds – â€Å"To buy what you want, you must sell what you don’t need. † i. Positive: The teenager will value the object, since he lost something he had in order to get it. i. Positive: The teenager’s skill in selling items will be exercised – he is practicing to be a new entrepreneur. iii. Positive: The teenager’s room will be more in order. iv. Negative: What if the teenager’s want is not moral/not good? – He/she will sell what he/she has just to get it. Even worse, he/she may sell all the items in your house. v. Negative: Sense of Sentimental value for things will not be recognized by the teenager. e. Part-time job – â€Å"If you really want it, you must work for it. † i. Positive: It gives the sense of independence to the teenager. ii. Positive: The teenager will learn the skills of Time Management. iii. Positive: The teenager will have his/her own source of income. iv. Positive: He/she will learn the value of money – he/she will learn that it is not easy to obtain/earn it. v. Negative: It will be hard for the teenager to focus on his/her studies. vi. Negative: he/she will be tempted to drop out of school, since he/she has already started to earn money. vii. Negative: He/she will be stressed in handling both schools and work. . Installment payment of Gadget – â€Å"You’ll pay for it over a period of time with part of your allowance. † i. Positive: You can put it in your budget. Instead of paying the full amount, you can pay for it over the period of time. ii. Positive: Some networks/Company offers bundles including their service (Post Paid plans of Networks) iii. Positive: The teenager will learn how to budget his finances . iv. Negative: The interest is high when you pay for an item in an installment basis. v. Negative: The teenager may learn of other ways to earn money (which may not be good) – to compensate for the cut in allowance. g. Matching savings – â€Å"I’ll match what you save, so we can buy it. † i. Positive: It gives a sense of partnership between the teenager and the parents. ii. Positive: It teaches the teenager the value of savings. iii. Negative: He/she will be more eager to save; he/she may sacrifice his/her basic needs just to buy the item. iv. Negative: He/she may not exert more effort to extra-curricular activities which could enhance his skills and knowledge. . Negative: Since the teenager is saving, He/she may not mingle more with friends who could hurt the development of his/her social skills. h. Payment by service – â€Å"I’ll buy it, but you’ll have to do this†¦. † i. Positive: The teenager will learn that you need to do something before you can have something. ii. Positive: The teenager will learn how to be patient. iii. Positive: Teenager will learn the basic household skills which are very important in the future. iv. Negative: The teenager will not do anything inside the house if not paid/rewarded of some kind. . Negative: There will be no sense of responsibility for the child – since he/she will do the household chores for a price. i. Don’t Buy The Gadget – â€Å"We don’t need it, we must buy only necessary things† i. Positive: If the teenager will understand that they are in a budget – he/she will learn the value of thriftiness and buying only the necessary things. ii. Positive: The Money will be used to buy more necessary items. iii. Negative: If the teenager will not understand – the teenager may be disappointed and could ruin their relationship 4. Recommendation of An alternative (or Make the Decision) My recommendation is more of a combination of different Alternatives stated above. First is having a conversation with the teenager, it is very necessary to make him understand the situation – the family is on a budget. Second, it is also essential that the teenager has a part in buying the gadget – he/she must have a contribution, preferably money he/she earned. Third, the deal must be designed in a way that establishes more trust between the parents and the teenager, as well as prepare for his/her future. My recommendation is the Matching Savings Alternative combined with Part-time alternative – this motivates the teenager, as well as teaches him to save and to budget his finances. Having the Matching savings alternative minimizes the pressure to the teenager in his work, while the Part-time alternative minimizes the pressure of saving and sacrificing the school day allowance. This combination establishes a partnership between them, as well as teaching the teenager the important mindset and skills he will need in the future. Also this kind of joint venture could work for any other project and/or for his future needs. . What is required for the Alternative (Implementation of the Decision) To implement the combination, you must help the teenager find a part-time job, one that does not conflict with his studies – weekends. You will also want to open an account with the bank; some banks have these kinds of accounts (ex. WISE account of RCBC)- Joint account, while giving the custody of the passbook to the teenager – as a sign of trust. 6. How to Monitor Solution/What are the possible effects of the Alternative (Monitor you solution): It is very important to monitor/tract the progress of the solution, especially for this combination. The monitoring control could either be the weekly or monthly deposit of the Matching savings alternative – check to see whether the money is already enough; this recurring activity could also serve as a bonding moment between the parents and the teenager which could deepen the relationship. It is also very essential that the parent will motivate the teenager from time to time especially with him/her having a part-time job – on the road to his/her independence.

Comparison of Judaism and Islam Research Paper Example | Topics and Well Written Essays - 1750 words

Comparison of Judaism and Islam - Research Paper Example The more understanding we gain with regards to anything, the more broadmindedness we become by evaluating Judaism and Islam. These systems of beliefs share the same thought of worshipping of a supernatural power or god. From this plain word, an enormous figure of individual interpretations has taken place. Religion has not merely turned out to be an arrangement of belief but a source for individualism, pre-eminence and conflict. All the way through the centuries rules have been performed, terrain taken, formed and then ruined and wars have been struggled in an attempt to protect one’s religion. Several religions have close towards nothing in common whereas others have various similarities. As compared with the three foremost western religions: In â€Å"Universal Peace: To Unite a Universal Brotherhood†, Mohammed Talib wrote that â€Å"Judaism and Islam, there have been indications of communal practice, perception and law† (Talib (2005), p. 71). Judaism appears to be one of the ancient religions recognized by man.   Judaism came to view roughly around 4000 years ago.   Several prominent individuals, as said by Arye Forta in the book â€Å"Judaism†, have been â€Å"Jewish citizens like Jesus, Moses, Einstein, Freud, Marx, even Mahler†. This religion is said to be a monotheistic creed, denoting that Jewish natives pray to solely one god.   There weren’t lots of religions like this since it was launched which made Judaism very exceptional during that time.   Nearly all of the religions during those days were polytheistic, meaning that they prayed towards more than one God (Forta (1995), p. 5). On the other hand the â€Å"word "Islam" indicates "obedience to Allah."† This was written in the book of R. W. Maqsood’s â€Å"Islam†. Anybody who does definitely present themselves towards the desires of Allah as obliged by Islam is labeled as a "Muslim," which implies one who has surrendered towards the

Professional Values and Ethics Paper Essay Example | Topics and Well Written Essays - 500 words

Professional Values and Ethics Paper - Essay Example it for work that we have not done.† (OLeary) The struggle for existence is immense in the current world and hence people quiet often keep values and morality at some convenient places alone rather than the entire life situations. Those who stick with morality or values may be seen as fools by the current world. Only those people who have sound insight over their life philosophy may try to adhere with values in their professional life. But it is necessary to keep values at the higher places to avoid unnecessary problems even in the current professional world. â€Å"The concept of Professional Ethics is partly comprised of what a professional should or should not do in the work place† (Mclarty, Mcburney &Stevetuff) I know a person who has been promoted for the high degree of values and ethics exhibited at work place. This fellow was working in the planning department and forced to continue in the second shift because of his reliever’s absenteeism. Unfortunately, even the person who was supposed to come in the third shift was also absent on that particular day and my friend decided to stay back even for the third shift in order to keep the planning processes intact. The plant manager has noticed his commitment and immediately he arranged vehicle and send him back to his home after the essential jobs were completed. In response to the high degree of commitment exhibited by my friend, he has been promoted immediately. â€Å"Professional Ethics concerns ones conduct of behavior and practice when carrying out professional work.† (Davison & Kock) It is possible for an employee to leak out the company secrets to its competitors for individual benefits. But such habits will definitely adversely affect the organization in which he is working. For example, if a company develops a new product to capture the market, the whole things about the new product and its specialties may be needed to keep as a secret up to certain time period for the success of the product. If an

Assess the concept of emotional intelligence and its role in human Essay - 2

Assess the concept of emotional intelligence and its role in human service organisations - Essay Example In contrast, psychologists claim that emption have four major progressive stages, like feeling, motivation, evaluation, and cognition. On the other hand, philosophers are largely interested in the concepts of rationality and emotion (Walton, 2012). This essay analyses the concept of emotional intelligence and its role in human service organisations, in social work practice particularly. The actual explanation of the reasons for emotion-arousals is still unknown till now. Nevertheless, numerous scholars believe that there is a direct connection between recognising major changes in a person’s circumstances and stimulation of emotions. They argue that human beings compare their present circumstances with past ones, and when the extent of present arousal goes beyond the degree they have felt long enough to become used to it, stimulation of emotion occurs (Matthews et al., 2004). Experimental studies report that stimulation of basic and usual emotions, like hatred, love, fear, happiness, sadness, and sexual urge substantiates such reports. It could also be mentioned that the norms of comparisons that human beings use rely on a person’s own source of judgment or belief, and thus is not immune from personal prejudice (Howe, 2008). It could be emphasised that the observed changes in circumstances, which bring about stimulation of emotions, do not have to be r eal at all times. In reality, human beings at times regard imagined scenarios facilitating production of emotions. It is a widely recognised fact that individuals at times are needlessly anxious and fearful of unfamiliar situations. Emotional intelligence (EI) is regarded as a newly developed academic discipline. In a philosophical sense, it means the â€Å"competence to identify and express emotions, understand emotions, assimilate emotions in thought and regulate emotions in the self and in others† (Matthews et

John Morgan and Pharmacy Essay Example | Topics and Well Written Essays - 250 words

John Morgan and Pharmacy - Essay Example John Morgan is considered to be the first teacher and practitioner of pharmacy. He was taught pharmacy, chemistry of pharmaceutical and material medica to students, who were studying medical. He is well known because he had laid down the foundations for separating pharmacy from medicine (Cowen & Helfand, 102). The main objective of this separation was to divide the medical field in to different branches in order to enhance and improve the entire profession. Consequently, pharmacy would be cultivated as a separate branch so that it can have a positive impact on medicine. Another reason for this separation was that pharmacy can be improved so that it could be practiced with precision and proficiency. This separation was essential for the benefit of the public (Crellin, & Scott, 200). John Morgan has made a significant and noteworthy impact on modern pharmacy. He has established the foundations of pharmacy and it has now developed as a separate discipline. After the establishment of pharmacy as a separate discipline, doors for professional pharmacy have opened. John Morgan is considered to be one of the most prominent figures in medical history because he had separated medicine from pharmacy. This separation assisted professional pharmacy to growth and develop as a separate discipline.

Coporate Accounting Research Paper Example | Topics and Well Written Essays - 1000 words

Coporate Accounting - Research Paper Example There are instances in which the subsidiary and the holding company prepare their financial statements using conflicting policies and principles. In these cases, the parent company has the responsibility of making the necessary adjustments in order to have the subsidiary statements restated to become uniform to that of the holding company. This has to be done before the line-by-line consolidation of summing the respective asset and liabilities are done to arrive at the consolidated figure (Deegan, 2010). A breach of this accounting requirement will mean that the financial statements are inconsistent with the set principles, hence making them unreliable and untrue. Consolidation of inventory will be used to show how the adjustments should be done. AASB 102 demands that inventory be measured using the lower of cost and net realizable value to ensure that the financial statements are not over or under valued. The cost here includes the purchase price, import costs and any cost incurred to bring the stock to its current state. Inventory should also be tested for impairment in order to avoid possible overstatement in the financial statement. In case the subsidiary accounts for stock by violating this requirement, the holding company will have to do the necessary adjustment to ensure that the value posted in the financial statements are uniform. ... The second financial statement asset that is susceptible to errors during consolidation is property, plant, and equipment. The property, plant, and equipment are the long-term assets of the business that are utilized in the production of goods or delivery of services in order to earn revenue to the business. Accounting standard requires that in reporting the value of this item in the balance sheet, depreciation be subtracted from the purchase price to arrive at the net value (Deegan, 2010). Similarly, companies should test the property for impairment and expense any impairment losses in the income statement. The impairment value will also be used to reduce the value of the asset in the statement of financial position. It must, however, be noted that in calculating the depreciation amount, the holding company and its subsidiary might use different measurement bases. Depreciation can either be calculated using the straight-line basis or the reducing balance method. The holding company will, therefore, have to make adjustment to have the depreciation value determined using same method. For example, if the holding company calculates its depreciation using the straight-line method while the subsidiary does the same by the use of reducing balance, the parent company will have to adjust the depreciation values according to the straight-line method. The final consolidated value will then be determined by summing the net values of the property, plant, and equipment. In summary, adding the asset values that are arrived at by use of different measurement bases is inappropriate and violates the accounting rules and standards. The preparers of the financial statements must, therefore, make the necessary measurement adjustments before summing the respective assets and