speech in CAT graduation free essay sample

CAT Graduation Speech Commandant Antonio Veron Cruz , To our Principal Dr. Wilma U.Galicia,and to our very special guest Mario Galicia. My Fellow Officers, Midshipman and Midship woman, Parents, Alumni, and Friends, a very warm and pleasant afternoon to all of you. This day is very special for me. I feel deeply honored for having been given this opportunity to speak before my fellow graduates this afternoon. I know some of you want to be a corp commander like me. Honestly, back when I was second year , I told myself that someday I will became the corp commander also.so that I joined the camping and even my first rapel I was scared because of its height I finished it with a very long time time because I am afraid to go down but to the other midshipman or midshipwoman it seems very easy for them.And when I became third year a thought came to my mind that being a Corp Commander is a very boring task. We will write a custom essay sample on speech in CAT graduation or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page So that I focused my self in performing the rifle, I told myself that if there is a reward in best in rifle execution I want to get it. Even though I am a sophomer I did my best as a member of colors. The hardest thing for me that time is having the rifle at my left though I am a left handed. I am very proud to be on top among the other student on the execution of rifle. Winning,I got the award I was thinking having of. The day of CAT Graduation came. Sir veron is watching my fellow men when he announced that the next Corp Commander will be Ruvil Mula. I did not expect that I will be the next Corp Commander because I am not doing the the drills properly except the rifle execution. However I told myself that I will accept this challenge whole heartedly. I want to say that if ever you did not want that position or task, You want it or not, do the job properly and do it what the best you can. I know some of you were getting mad when the officers give you punishment and when you are executing properly and you were given punishment because of your fellowmen’s fault. Like you’re always saying† Bat ako nadamay ako eh, siya lang naman yong nag iingay† that’s the funny part of it, but the one reason that officer doing it is because we are making yo u the best leader. And that’s what the Leadership Trainig is all about. Before I leave the portals to the corps, on behalf of the midshipman and women class2012-2013 I would like to extend my deepest and most precious gratitude and appreciation to our most especially commandant, sir veron. To me , they are not just instructors that I would call†sir†. To me in all my  trials hardship, in my entire honor prestige, all my failures success,they have been always there at my side, always at our side. To me they were â€Å"brothers† I have never had. And its hard to me sir, hard for all of us, that again- another batch of people will be leaving. After we have all crossed the street, I will never forget the way you’ve held us, taught us ,instructed us and molded us into a better person. We salute and will love you. Before we go out there people, this is the last day I would speak to you as your Corps Commander. And maybe this is the right time for my last words. Though I may not the best motivator nor I may not the best teacher to each one of you,my only desire is to feed your minds with words and experience. You only pass this line once: I hope you try to look back. Sooner someday, youll remember this face in front of you , remember the words I utter into your ears, remember the wonders that happened even for single moment that you would not regret for the rest of your life. Before I leave, never forget this, that there are three things in our world that last: Faith, Hope, and Love. In everything that you do, you may have this: (points to head to signify brains), this: (holds fist to signify power), but most of all people, never forget this! (puts fist on the chest to signify heart) Again I would like to congratulate each and every one of you, the Basic, Model, Shore Patrol and especially the officers, for a job well done. And again I want to present to all of you, the Corps of Midshipman and Midshipwoman of Sto. Nino De Praga Academy batch 2012-2013 Goodbye to all of you and thank you very much.

Racial Propositions a Book by Daniel HoSang

Racial Propositions a Book by Daniel HoSang The author of the book unravels some important principles regarding California’s electoral laws for approximately fifty years ago. The scholar argues that citizens of California were tough on immigrants because they could pass laws that barred them from enjoying public services such as health care and free education (HoSang 11).Advertising We will write a custom book review sample on â€Å"Racial Propositions† a Book by Daniel HoSang specifically for you for only $16.05 $11/page Learn More The author observes that undocumented immigrants could not access free services, apart from being harassed. Leaders in California went ahead to repeal programs that aimed at offering services to the public free of charge. The same policies had been passed as part of the affirmative action to end poverty and human suffering within the state. Academic sector was affected because bilingual education was done away with. The researcher notes that the state was end owed with many civil rights movements, multicultural population and liberal political culture. The scholar wonders why leaders would decide to come up with repressive and discriminatory laws in a region that enjoyed a diverse populace. He finally concludes that the nation is not yet appreciative of cultural diversity because laws designed tend to favor the whites and not other races. The author digs deeper to analyze how political ideologies shape policies in any given political arena. He posits that there is something more than a mere conservative-liberal divide. In this regard, the scholar notes that racial inequality is a matter of concern in the country even after the Civil War. He asserts that measures taken by leaders in California show a proposition pertaining to race and racism. Through his analysis, it is clearly understood that racial distinctiveness, inequity and power shapes decision-making processes in any political system. Though the writer presents American character as comprising of a single conflict, his works are valid in understanding American politics. Through review, it is established that blacks and other races have not enjoyed the spoils of society even after the war. The postwar analysis indicates that racism and ethnicity is a big problem to policy makers in America. Leaders are forced to bow down to the wishes of the majority, who are always the whites. Other races are not taken care of because they do not have representatives in government to lobby for them. The scholar analyzes power in a different way. He underscores the fact that power is a relational concept as observed by other scholars. The whites dominate the society implying that other races exist at the mercy of the white race.Advertising Looking for book review on social sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More The black race is perpetually subordinated and subjugated because they are never allowed to own p roperty. In this case, the whites are the bourgeoisies who own everything while the poor are the proletariat, who own their cheap labor. The rich individuals in society use their power and resources to obtain state power and authority. Such powers are further utilized in effecting domination and control. Other races are left with no alternative other than working hard to fulfill their objectives. In industries, workers are alienated, exploited and undermined. These categories are usually races from inferior communities such as Africans and Asians. Inferior races are only allowed time for exercising animal related duties such as eating, sleeping and procreating. The white race, which is dominant, enjoys services such as recreation and travelling to various places. The findings of HoSang are applicable in postwar America because other races continue suffering as the dominant races continue enjoying societal resources. Policies made are always favorable to the white race. For instance, the recent Arizona bill shows that states are still racially controlled. Immigration laws favor the whites, which give them an opportunity to exercise their democratic right of voting. HoSang, Martinez. Racial Propositions: Ballot Initiatives and the Making of Postwar California. Berkeley: University of California Press, 2010.

Genetically Modified Organisms Assignment Example | Topics and Well Written Essays - 1000 words

Genetically Modified Organisms - Assignment Example From the report it is clear that genetic engineering of plants and animal usually involve the modification of genes and DNA of organisms so that they can have more desirable characteristics. The process usually involvesvarious stages. The genetic engineers usually get the desired genes from the genomes of the organisms that are supposed to act as donors. The desired genes are then introduced to the organism that is supposed to be genetically modified. Only the desired genes are always transferred to the genome of the organism that is supposed to undergo genetic modification. The resulting organism is usually very different from the original organisms. According to the discussion findings there are a number of foods that are available in the supermarkets that contain genetically modified organisms. These products include cheese, soya beans oil, corn syrup, bread, snacks, squash, papayas, sugar beet, sweet pepper, polish canola, and petunia. All these foods have been modified with the aim of making them more beneficial to the lives of human beings. There are high numbers of products that contain genetically modified organisms in the market and it would be hard for a person to completely ignore the consumption of such products. Safety of consumption of foods that contain genetically modified organism is something that has been debatable for a long time. Despite the fact that people have always been constantly assured of the safety of GMO products, the uncertainty of the safety of consumption of these products have never been eliminated.

Remote Sensing Assignment Example | Topics and Well Written Essays - 250 words

Remote Sensing - Assignment Example The assignment "Remote Sensing" talks about the topography maps and what colours are used to describe different areas on this kind of maps. The bright color of the area A on a map shows an area on the earth surface without vegetative cover. Featured area A is possibly a snow-capped area in the landscape. Featured area A may also represent a well that has liquids such as natural gas or body of water. The feature A is visible around mountain areas in a streaming shape that shows the flow in the direction towards low altitude areas. Featured area A reflects light to produce a different color from the area B and C. Assuming Landsat scale resolution of 1800 by 1200, the length of the feature at A is 3 miles. The Bright dots beside B show areas of that do not have vegetation cover. Exposed areas appear brown in the satellite image compared to areas at B that have vegetation cover. Although the bright spots do not appear very similar to feature A, they depict relations. Bright dots are a small representation of feature A. The white color suggests C is an area at the mountaintop; the bright color is because of sunlight reflection. The area at the tip of the mountain has no vegetation. The region consists of bare rocks that reflect back sunlight. The topography of the area is mountainous the altitude rises towards C with region C suggestively mountain top with no vegetation characterized by the bright colors. Towards regions A and B, the altitude falls with regions B representing a flat base of the low altitude region.

Structural Frame(Jumeriah hotels ) Assignment Example | Topics and Well Written Essays - 750 words

Structural Frame(Jumeriah hotels ) - Assignment Example All these committees are headed by a chairperson and they involve a chain of employees with defined functions. The investment and allocation committee is further divided into three committees including the asset management committee, the operations committee, and the development committee, all headed by a chairperson. The executive committee is also divided into three groups including the risk management working group, the medical services working group, and the fraud and ethics working group. Authority has been delegated to the executive committee by the board of director. The management committees operate under the executive committee that has delegated authority to them. The working groups also directly report to the executive committee. This approach to management has been effective for Jumeirah Hotels given that it groups individuals with specialized abilities and skills under a single department to uphold efficiency. Each of the functional units in the organization focuses on a particular aspect of the services in an attempt to ensure quality customer service (Daft, 2010, p. 104). The top management, in which case is the board of directors and the executive committee headed by a chairperson, coordinates all the functions of the different committees into a single cohesive effort towards meeting organizational goals (Jumeirah Group, 2014). This approach could be risky to the organization as the hospitality industry fluctuates rapidly, especially in the contemporary society. In addition, the organizational structure is efficient in environments wher e the business environment is not inclined towards updating or changing business operations. This organizational structure could be attributed to the success of the organization as it specific functions to different committees within the organization, all of which are aimed at achieving organizational objectives.

International Accounting Standards (IAS) 37 Requirements

International Accounting Standards (IAS) 37 Requirements Introduction Since IAS 37 is published, companies obeying by international standards can solve the difficulty of how to recognize and measure provision, contingent liability and contingent asset. It provides an explicit direction for companies to disclose incurred transactions associated with liabilities. However, probable or possible such words are involved many times in this standard which can allow options and creative accounting for companies on whether to recognize it as a provision on the balance sheet or a contingent liability under the notes. This will further mislead investors decisions. Thus in this essay, we will re-evaluate it and give an in-depth understanding of it. This report will first give some background of IAS37, and what the major requirements of this standard are and why those requirements are important. Furthermore, the report will critically evaluate the IAS37 from aspects of 1) options allowed; 2) applicability of this standard internationally; 3) opportunities for creative accounting; 4) the weaknesses of this standard; 5) how this standard can be improved. 2. Background of IAS 37 The International Accounting Standards Committee (IASC) issued IAS37 Provisions, Contingent Liabilities and Contingent Assets in September 1998. It replaced parts of IAS10 Contingencies (IAS37 BV2008) and became operative for annual financial statements covering periods beginning on or after 1 July 1999 (IAS37, BV2008). Before the announcement of IAS37, different countries use various ways to verify their provisions, which bring the problem of inconsistency. Some enterprises confirm their provisions, depending on whether to undertake current obligation or not. While some other enterprises are according to managers willingness of proceeding future payments to confirm their preparations. Therefore, the results are: Different types of business enterprises have different classification of provisions, so it creates inconsistency. This jeopardizes comparability of different enterprises financial statements. It provides the opportunity for certain enterprises to manipulate their profits. For example, the cost should be recognized in the period but may be moved to other period to confirm; the cost should be confirmed in future but may be moved to the current period. Therefore, to achieve the balance of profits in each period is one of purposes of this regulation. Some enterprises include some liabilities that do not meet the conditions of the requirements into their balance sheet. This apparently damages the current financial situation of the company. The objective of this standard is to ensure that appropriate recognition criteria and measurement bases are applied to provisions, contingent liabilities and contingent assets and that sufficient information is disclosed in the notes to enable users to understand their nature, timing and amount (International Financial Reporting Standards (IFRS), 2009). The key principle of IAS37 is that a provision should be recognized only when a liability exists. Planned future expenditures are not recognized as provisions or contingencies, even if the board of directors has authorized them. 3. IAS 37 Major requirements An entity should recognize a provision as a liability based on the following three criteria met simultaneously: (a) there is a present obligation or more likely than not that a present obligation exists at the end of the balance sheet date as a result of an obligating event; (b) it is probable (i.e. more likely than not; i.e. 50%95%) that an outflow of the economic benefit of the entity will exist; (c) the amount of the outflow can be estimated reliably (IAS37 BV2008). If the first criterion is met but it is possible (i.e.5%-50%) NOT probable that an outflow of economic benefit of the entity exists and the amount of the outflow cannot be measured reliably OR if possible obligation exists and the outflow of the economic benefit of the entity is not remote (i.e. 0%-5%), then contingent liability will arise. In respect of contingent liability an entity should disclose it instead of recognizing unless the possibility of the outflow of the economic benefit of the entity is remote (IAS37 BV2008). As regards a contingent asset, it should be just disclosed as well as contingent liability, unless the amount of the inflow of the contingent asset is virtually certain (i.e.95%-100%). When the inflow of the contingent asset is virtually certain, then it is appropriate to be recognized as an asset on the balance sheet (IAS37 BV2008). When recognizing a provision, the amount of the outflow of the economic benefit of the entity should be based on the best estimate, i.e. this amount should be the same as the entity needs to pay to settle the obligation in due course (IAS37 BV2008). When measuring a provision, things such as, risks and uncertainties, discounted provisions (if time value of money is material), changes in the law or other cases which can affect provisions, should be taken into account but do not take into account gains from the expected disposal of assets (IAS37 BV2008). When reimbursement happens, an entity recognizes it if it is virtually certain and the amount recognized should not be more than the amount of the provision. The reimbursement should be recognized as a separate asset in the balance sheet. If the reimbursement and the expense relating to a provision are sustained in the same reporting period, then the expenses disclosed in the comprehensive P L can be netted off by the amount recognized as a reimbursement (IAS37 BV2008). The provision should be reviewed annually and adjusted according to latest best estimates. Changes in the provision can only be used for its original intention (IAS37 BV2008). Provisions-three specific applications mentioned by this standard, namely: future operating losses, onerous contracts, restructurings. With regard to future operating losses no recognition should be made as a provision. In terms of onerous contracts, the unavoidable cost in excess of the benefit which can be received by the entity should be recognized as a provision. In related to restructurings, restructuring costs should be recognized when the criteria for provisions are met (IAS37 BV2008). 4. The importance of IAS37 requirements According to Deloitte, IAS37 aims to ensure that recognition of provisions, contingent liabilities and contingent assets are made by using the best methods and measurements, to ensure that users of financial statements receive adequate and appropriate information for investment decision-making processes. In addition, IAS37 aims to ensure that it only deals with the real obligation in the financial statements and future expenditure, even if excluded from recognition by the responsible board. The importance of taking the criteria into account, when the entity recognises the provision, is to prevent any unnecessary provision from being recognised in order to enhance the entitys value in subsequent periods in unsubstantiated ways, leading to provision of unreliable information to financial statement users (ACCA, 2009). The importance of the liability and asset disclosure requirements could be viewed as returning to the Conservatism Principle in accounting which advises on ignoring profits not yet achieved, taking all expected losses into account and not registering potential gains until they occur. In other words this requirement prevents an entity from providing unrealised profits and subsequent information that might mislead users. IAS37 provides guidelines regarding best estimates of provisions associated with its objectives, aiming to provide an appropriate way of measurement in order to represent sufficient and appropriate information. The standard requires the entity to take into account estimating process risks, uncertainties and other elements in order to achieve the best estimate for the provision. Following this requirement can prevent unrealistic values being reported in the entitys financial statement. The requirements for solving the problem of reimbursement and illustrating the three specific applications are equally comprehensive, so that accountants know how to resolve them. Otherwise, it is likely that each entity might adopt its own method of troubleshooting which differs from others when facing such cases in reality, resulting in a lack of comparability among entities. In these instances investors may be misled when making investment decisions. In summary the importance of IAS37 is that it is i ntended to reduce the possibility of deliberate misstatement of an entitys provisions, contingent assets and liabilities. 5. Critical Evaluation of IAS 37 5.1 Options allowed In the measurement of IAS 37, there are several ways to measure provisions in order to make best estimate. Owing to these different ways, companies could control the amount of their provisions. All the information about provisions, such as amount and timing, are realized and disclosed by the companies. So a company could make the number of provision larger on the balance sheet when it is making a profit during the period. In addition, a company could calculate the number of provision smaller to make sure their balance sheets still look good when it is losing money during the year. This is an option that companies can change a number from their balance sheets showing different operating conditions and improve financial performance. In this way, decisions of investors could be misled, because investors of a company will not be possible to discover a present obligation or the estimation of the amount of the payment, companies could use this potential option to hide their real operating condition and make creditors and shareholder believe the companies are performing well. In the second place, contingent liabilities are disclosed in the financial statement, especially in the notes, while provisions are disclosed in balance sheet as provisions are recognized as liabilities. It is absolutely sure that balance sheet will be paid more attention by reports users than notes. In order to make balance sheet attractive, the company will prefer to disclose adverse cases as contingent liabilities in the note on which the information appears less transparent. This action may affect investors decisions. And this kind of action may not be discerned because in general, both provisions and contingent liabilities are uncertain in timing or amount. This is another option under IAS 37 that companies could use to produce an advantageous financial report for them. 5.2 Applicability of IAS37 Internationally Companies from more than 100 countries have been required or permitted to use IFRS since 2001. Meanwhile, remaining countries, such as Japan, have established timelines for harmonization with IFRS. (IASB, 2010)However, IAS 37 may face some difficulties when being applied world widely. Owing to the different cultural attitudes, companies may not voluntarily disclose information about contingent liabilities and contingent assets in notes of their financial reports in some countries whose residents are secretive, such as Switzerland and Japan. On the contrary, Companies from transparent countries will disclose more detail information about their operation. Additionally, some countries have more requirements about provisions, contingent liabilities and contingent assets than IAS 37 does. Because their accounting profession, as well as accounting standards, is well developed. For example, Securities and Exchange Commission (SEC) of America has special requirements about companies who use IAS37 instead of GAAP. First, more information about recognized provisions need to be disclosed with further details about the nature, types and amounts being reported. Additionally, other provisions should be labelled and explained. Second, provisions recorded for estimated product returns, when recognizing revenues, are required to be given in more detail regarding the amount and location, and whether they are properly disclosed. SEC also considers the exact amount of this kind of provision that should be included; the amount when the financial period began and ended, followed by the amount made and used during the period. Third, it is strongly recomme nded that all information about estimated provisions and liabilities should be disclosed clearly. Fines and losses owing to currency allocation and pricing about forward sales, disclosure about these provisions and contingent liabilities is necessary (Deloitte, 2009b). In these countries where the accounting profession is fully developed, companies maybe prefer to use their own accounting standards. The application of IAS 37 could be easier in counties where accounting profession is less developed, such as Russia and Japan. 5.3 Opportunities for creative accounting The essential rule of accounting is to be true; however creative accounting can occur and may be caused by human error, lack of professional ethics, squalid motives and so on. Simply put, the aim of creative accounting is to artificially state profits. Methods of creative accounting can be considered in four aspects: 1. Options give companies opportunities to make creative accounting. Provisions should be reflected in balance sheet but contingent liabilities only be disclosed in the notes. People focus more on balance sheet than the notes. Therefore, accounts may prefer to disclose some contingent liabilities rather than recognise the provisions. 2. Many accounting items need estimation and anticipation. Especially in IAS37, the items are full of uncertainty and arbitrariness. Although IAS37 makes rules for measurement, overrating or underrating still happens. As we mentioned before, the options allowed companies to control the amount of provisions. For instance, when a company wants to calculate the prospective pension liability, they will employ an actuary who should be familiar with the inside background and control the valuation on the basis of the financial performance. 3. A common method of creative accounting is artificial transactions which can be reflected in the balance sheet. This case needs assistance from other entities, for example, supposing entity A pretends to claim indemnity from entity B, so they can form contingent assets and recognise them as assets. 4. Creative accounting also plays tricks on real transactions, for example, suppose an entity has a contingent liability ofà ¯Ã‚ ¿Ã‚ ¡50,000, the accountant may disclose this item in the next year to guarantee the financial situation in that year (Amat et al. 1999). 5.4 Weaknesses of IAS37 There are no prevalent problems existing in IAS37, however, it still has limitations which were discussed at the April 2009 IASB meeting. Inconsistency with other standards, especially the probability of recognition criteria; Liabilities are recognized only if it is probable that there is an outflow of economic benefits according to IAS37 (IAS37 BV2008, p.5) .Contrarily, other standards, such as IFRS 3 Business Combinations, have no requirement to use probability recognition criteria for contingent liabilities when an entity is in a business combination (Deloitte, 2009d). This inconsistency is potentially confusing. The unclarity on explain identification of liabilities. The term contingent liability is used to describe varies things. Specifically, it is puzzling to use one term to represent both possible obligations and unrecognised present obligations in the practical examples (Broad, 2006, p.14). Since the existence of the present obligation is the fundamental feature of a liability, it is misleading to describe a possible obligation as liability even with a adjective contingent .And it is contradictory to use contingent liability to represent a present obligation. However removing it from the standard may hide some potentially significant risks, such as litigation, illegal acts, and environmental laws. These items do not satisfy the definition of liabilities because they are uncertain on the balance sheet date but they are useful for decision making. IAS37 is ambiguous when measuring a single obligation. It is universally interpreted that the most likely outcome may be the best estimate of the liability when measuring a single obligation, (IAS37 BV2008, p. 17).This is contrary to the current settlement notion which states that expected value should be the base when entities measure all liabilities, which may mislead. Basically, the estimation technique of expected value has more merits since it obtains information about the range of possible cash flows and reflects new information about a liability as that information becomes available (Broad, 2006, p.19). The term provisions is useless and there is an existing risk if eliminated. At present, the standard defines a provision as a liability of uncertain timing or amount (IAS37 VB2008, p.10) therefore it is another form of liability. However, the difference between a provision, other liabilities and the new analysis of contingent liabilities is vague. The standard does not offer adequate explanation on how to distinguish them, for example, the uncertainty about timing or amount relates to cash flows .So it is difficult to recognize a liability for a product warranty. In other words, there is a choice between a provision and a contingent liability. 5.5 IMPROVEMENTS In order to improve the standard IAS37, several suggestions can be made: Eliminate the probability of recognition criteria. Eliminate the label contingent liability, and update the guidance in order to help entities to identify liabilities. Attention should be paid to potential liabilities in various scenarios in which a transaction embodies the nature of a liability. The IASB panel should publicise and add new applications to the IAS liability standards to help entities apply it to special cases. Clarify that entities should establish basic measurements of all liabilities based on expected value, not on most likely outcome Eliminate the terminology provision and replace it with another phrase such as non-financial liability which is important to make a clear distinction between liabilities. A clear disclosure need to be established 6. Conclusion ISA37 improves accounting standards as there were no specific regulations or provisions previously (Houillon, 1999). Therefore, the key principle for ISA 37 is the recognition of provisions. It requires that a provision should be recognized when the following conditions are met simultaneously: there is a present obligation or a present obligation exists at the end of the balance sheet date as a result of an obligating event, there is a probable outflow of the economic benefit and the outflow can be estimated reliably. Within these stipulations, IAS37 ensures recognition is made using appropriate measurements and provides valuable information for users of financial statements. Most countries in the world now apply IAS 37 but it may still face some difficulties when being applied globally. IAS37 gives companies options to choose whether recognise provisions or disclose contingent liabilities. Furthermore, some items in IAS37 need estimation and anticipation and provide opportunities fo r creative accounting, for these reasons, IAS37 is not perfect. The inconsistency with other standards and vapoury explanations of liabilities and constructive obligations provide the basis for some suggestions to improve ISA37. The probability of recognition criteria may be eliminated. Meanwhile, we probably need to pay some attention to potential liabilities and update the guidance in order to help entities to identify liabilities.

Madness and Insanity in Shakespeares Hamlet - The Pretended Madness of Hamlet :: Essays on Shakespeare Hamlet

The Pretended Madness of Hamlet Hamlet, knowing that he will get into difficulty, needs to feign madness for the purpose of carrying out his mission. He rehearses his pretended madnesss first with Ophelia, for even if he should fail there in his act of simulation, that failure will not cause him any real harm. The manifestations of insanity that Hamlet will show become predictable - a sure sign that it is a simulated and not a real insanity. When Hamlet is with a trustworthy friend, he is rational and symptom-free; as soon as those persons appear, however, whom he wants to convince that he is mad, he changes his behavior so as to implant different explanations in their minds for his noticeable irrational behavior. With Rosencrantz and Guildenstern, he makes believe that the reason for it is frustrated ambition; with the Queen and King, that it is their marriage that has upset him; and with Polonius and Ophelia, that it is frustrated love that has driven him mad. These rapid and clumsy changes from rational speech with those he trusts to irrational conversation with those whom he wishes to impress are strong evidence of fraud. In a character profile which I read by Max Huhner who has published several literary essays, Huhner reduces the problem of Hamlet to one factor, of the sort that Freud conceptualized as "secondary gain in mental disease." Hamlet, says Huhner, "could not hold his tongue or keep a secret, and was therefore entirely unfitted for diplomatic work. In a sense his feigning insanity was his sole avenue of safety." It is along these same lines that I have tried to prove the reasonableness of Hamlet's cruel dealings with Rosencrantz and Guildenstern, justifying on grounds of practical necessity and the desire to avoid risks the fact Hamlet arranged their execution without heir having had a chance to receive the assistance of the Church. I could summarize my own character analysis of Hamlet as essentially a picture of an impractical man, who has nevertheless proceeded with optimal effect under existing external and internal conditions.