The Banning of Harry Potter at Omaha Christian Academy Essay -- Censor

The Banning of Harry Potter at Omaha Christian Academy Imagine discovering that you’re not an ordinary person, but a wizard with magnificent, magical powers. Imagine attending a school where you’ll study transfiguration and charms instead of trigonometry and chem. Imagine the thrill of flying across the sky on a broomstick. These adventures and many others are waiting to be experienced in Harry Potter and the Sorcerer’s Stone by novelist J. K. Rowling. This fanciful and entertaining tale has taken the youth of the nation by storm, and its sales have only been surpassed by the book’s sequels, Harry Potter and the Chamber of Secrets and Harry Potter and the Prisoner of Azkaban. Unfortunately, not all children are welcome to enjoy the magic of J.K. Rowling’s literature. Because the books discuss witchcraft and wizardry, some parents and teachers have assumed that the books do not reflect religious teachings and must, therefore, be banned. The Omaha Christian Academy in Omaha, Nebraska has recently banned the sale of Harry Potter books at its book fair and refuses to purchase copies for the classrooms or library. However, the administration at Omaha Christian Academy should not prohibit reading books in the Harry Potter series. Potter Gets Cold Shoulder On October 15, 1999 an article was published in the Omaha World-Herald that angered and agitated devoted fans of Harry Potter. Omahans already knew that the Harry Potter books had been challenged in South Carolina and a few other places across the nation. Now, the controversy over the fantasy stories by J. K. Rowling had hit their home town. Apparently, the administration at Omaha Christian Academy learned of the popularity of the books and... ...The kids who read Harry Potter will not grow up to be antireligious witches and warlocks. They will develop into well-adjusted young adults who have a better understanding of how to be a hero. In order to act in the best interest of their students, the administration at Omaha Christian Academy needs to introduce the Harry Potter books into their school as soon as possible. It’s time that Christian schools be made a safe haven for Harry Potter. Works Cited Bettelheim, Bruno. The Uses of Enchantment. New York: Alfred A. Knopf, 1976. Heuscher, Julius. A Psychiatric Study of Myths and Fairy Tales. Illinois: Charles Thomas, 1974. O’Connor, Michael. â€Å"Potter Gets Cold Shoulder.† Omaha World-Herald. 15 October 1999. â€Å"Save Harry Potter!† About.com. 29 October 1999.

Henrik Isbens A Dolls House Essay -- A Dolls House Essays

  Ã‚  Ã‚  Ã‚  Ã‚  A doll house by Henrik Ibsen is a modern drama whose characters fail to understand who they really are. The theme of self-discovery can be viewed throughout the entire play. Nora’s character plays an important role in self-discovery. She is a dynamic character who proves at the end of the play that she accept and discovers who the true Nora is.   Ã‚  Ã‚  Ã‚  Ã‚  The play begins with a direct emphasis on Nora and her husband (Torvald) relationship. One can easily assume that their relationship is based on material things and status. It appears that money is the one thing which is keeping their marriage what is considered to be happy. Throughout the first act Torvald immediately begins referring to his wife with childlike names. In the first opening lines he refers to Nora as â€Å"my squirrel.† Throughout the play, Torvald continues to uses nick names such as â€Å"little song bird†, â€Å"skylark†, â€Å"odd little one† and many more belittling names. The usage of the above nicknames shows that Torvald feels superior to Nora. He wants to keep her small and under him. For this reason, he continues to refer to Nora in this manner throughout the play. Torvald and Nora’s relationship can be viewed at first as a happy and pleasant one. At the same time one may view their relationship as that of the ordinary. Torvald does not see Nora as an equal. He fails to realize that she is a woman and not a child. He continues to speak to her in a childish manner because he views her for her appearance and not for who she really is. It is clearly presented that Torvald takes his position as being superior because he feels that Nora is dependent on him. He believes she is narrow minded and ignorant because she is a woman.   Ã‚  Ã‚  Ã‚  Ã‚  In the first act it is also indicated that money plays an important role throughout the play. Nora proves to be an insensitive and self-centered woman when she is visited by her old friend Mrs. Linde. Her first ignorant questions were whether Mrs. Linde husband left her any money or children. Mrs. Linde states that she was left penniless and that she has struggled. Nora being the self-centered person that she is begins bragging of her good fortune and forgets to acknowledge Mrs. Linde struggles. The above scene provides a vivid understanding of the type o... ...actions he becomes enraged. He worries about the effect this will have on his reputation and not on the consequences his wife may have to face. Through the unraveling of this secret is that Nora is finally able to understand who she is. Nora realizes that Torvald never loved her for who she was but for the things she did. Torvald loved her because she allowed him to play and control her as if she were real a doll. Nora begins to also understand that the love Torvald shared for her was the same to that of her father. Everything was based on what they felt was entertaining and not on loving Nora for who she is. The end of Act III brings Nora to a complete self- discovery. Nora has come to understand herself and the ones around her life.   Ã‚  Ã‚  Ã‚  Ã‚  In conclusion, A Doll House is a modern drama which is derived on self- discovery and understanding. Nora had to take a stand and do something on her own in order to realize that she is capable of being independent. Through her actions she was able to discovery that there is more to her life than being a passive and untrue person. Nora was finally able to come to terms and let out her true self.

The appreciation and feasibility of higher education

As an emerging field of survey there are many challenges and inquiries that evoke when one declares higher instruction as a field of survey. Some people like Dennis Mileti ( 2003 ) could easy declare that since people talked about Emergency Management as a subject, â€Å" therefore it is. â€Å" Philips ( 2003:2 ) . In specifying higher instruction as a field of survey there are inquiries that will prosecute us for old ages to come as they have for the old ages ago. â€Å" Position documents will be written, perspective challenged, arguments entered in course of study commissions, turf conflicts waged in alumnus councils † Phillips ( 2003:2 ) . The argument is sometimes reduced to the inquiry of whose definition of ‘field of survey ‘ to be used. Philips ( 2003:2 ) suggests that we need to hesitate and analyze the yesteryear while contemplating the hereafter. How far we are with higher instruction as a field of survey and what way is it taking. We need to look back and state where we come from. harmonizing to Goodchild ( neodymium ) the survey of higher instruction has non yet reached adulthood but possesses many of the properties of scholarly field. He contests that programmes designed to fix individuals entry in higher instruction exist in profuseness. He besides states that there are about eight hundred professors who think of themselves as professors on higher instruction. This suggests that these professors would hold easy agreed with Mileti ( 2003 ) in that when people talk of something therefore it is. We need to look at what characterizes higher instruction and higher instruction as a field of survey in peculiar. Although in the past few decennaries there was really small literature sing higher instruction as a field of survey, new research suggests the antonym at the present. Hobbs and Francis ( 1973 ) and Francis and Hobbs ( 197 4 ) were able to that the theoretical research available in the disciplinary diaries was rare in the higher instruction. They besides found that there was small evident usage of periodical literature of the theoretical findings Kellems ( 1975 ( 3 ) , 135-154 ) . Goodchild ( neodymium ) suggests that there is a turning literature that deals with assorted parts of higher instruction sphere. So, this suggests that we are so traveling in a way. Let us utilize this definition of a ‘field of survey ‘ so that we can all be at par. This has no purpose to sabotage or pique anyone ‘s mind. Can we hold that as a field of survey, Higher Education is more embracing on the one manus, and does non hold its ain theoretical foundation, on the other? it relies on academic subjects such a societal scientific disciplines to explicate the educational procedure. Maybe it is because of this basic ground that we have seen less funding in the field of survey than in the academic Fieldss. Thingss have changed now, or they promising to alter or we need to alter things around. In the following subject I want us to look at the lively-hood and the sustainability of the field.Appropriateness and feasibleness of research within higher instruction.What can we look at and make up one's mind that we can take higher instruction as a field of survey? The argument comes back once more. When we look at the clip line of higher instruction we recognise many alterations with clip before 1994 and the state of affairs after 1994. By 1994, there were in south Africa 36 higher instruction Institutions, which were structured along racial and cultural lines and characterised by a crisp differentiation between universities ( 21 ) and technikons ( 15 ) OECD, ( 2008 ) . New lines would be drawn or are being drawn off from those of the yesteryear. Universities are get downing to see the bigger image now. Where all establishments want to go Centres of excellence. Some have chosen to go entrepreneurial university and other practical universities. the inquiry remains, how we become specializers in higher instruction if there is no specialization in higher instruction as a field of survey. How are the lectors prepared to run into the organizational aims? Nzimande, ( 2009:3 ) negotiations about the cardinal characteristics of higher Education and Training System. â€Å" aˆÂ ¦the system of HET will be supported by an institutional base that is both diverse and differentiated every bit good as being conceptualized as an integrated and consistent whole in which meaningful acquisition tracts are developed across institutional and workplace instruction and preparation signifiers. † Nzimande ( 2009:3 ) the people responsible for the development of these acquisition tracts are the higher instruction practicians. This sets out a challenge to all talks at Higher Education Institutions to prosecute in research in order to turn to the challenges that the curate of higher instruction negotiations about in the subject policy development. Other subjects in higher instruction would include but non restricted to higher instruction direction and leading, plan planning and development, research, passage surveies ( workplace to larning topographic point and larning topographic point to workplace ) . I view the followers as possible countries of research in higher instruction. The green paper on Skills development ( 1997 ) aimed to develop an â€Å" incorporate accomplishments development system which promoters economic and employment growing and societal development through a focal point on the instruction preparation and employment services † . if no 1 is making research on higher instruction we may ne'er happen out what this means and hence higher instruction establishments may ne'er be able to supply the service as suggested by the authorities. To simplify the above, in 1997 the above was taken frontward in the accomplishments development act ( 97of 1999 ) which aimed to: Develop accomplishments of the south African workforceaˆÂ ¦ . Encourage employers to utilize the workplace as a acquisition site Increase the degrees of investing in instruction and trainingaˆÂ ¦ Ensure the quality of instruction and preparation in and for the workplace ; To me all of the above I the act am research chances for higher instruction practicians. Lecturer and other higher instruction staff need to understand and hold expertness in the accomplishments needed for the work force. The lone manner we know how to break get new cognition is through research. This would assist the higher instruction establishments in footings of support from the authorities and other stakeholders based on the turnaround or the results of the preparation and sort of instruction they provide. This brings me to the quality of instruction and preparation in and for the work force. We need more people in the readying of lectors for covering with the demands of the work force. Through invention and promotion in engineering we may non keep the old cognition and hope that it will be equal for more old ages to come. The curate besides mentioned ‘quality intercessions ‘ which include among other things the debut of formal makings for talk Sers Nzimande ( 2009: 5 ) formal makings now will non needfully be formal makings in the following 10 old ages to come. We have seen state of affairss where establishments, in their quest to be the tbest, stop up bring forthing one line of work force more than any othrer. For illustration the University of Zululand is bring forthing more instructors than any other making at the present. Does it of all time occur to the leaders that at one phase these instructors will see what many people call a bottle cervix state of affairs, where there will be more pedagogues than the schools really necessitate? The Education white paper 3, and the National program for Higher Education ( NPHE ) in their policy paperss, they articulate increased engagement as one of the ends of Higher Education Transformation in South Africa, which is the accomplishment of equity in the higher instruction system.OECD, 2008. The higher instruction practicians are expected to react to this call and I f they are non prepared through research they will non react suitably. By reacting suitably I mean that engagement would be increased, equity achieved, and the quality of instruction non compromised. Increasing engagement and accomplishing equity in footings of gender, race, ethnicity, and socio-economic position is easy because it is a statistical issue. Covering with big Numberss of pupils besides needs a research base reply. A addition it is the duty showing itself as an chance to higher instruction practicians to venture out ways and agencies of covering with big Numberss in limited resources, for illustration. The other issue here that needs to be addressed is that of background. To reason, I would wish to indicate out to other fellow talks and faculty members that there is a brighter hereafter in higher instruction as a field of survey, and there can be more subjects than what I mentioned here.

Income Smoothing

Journal of Economics, Business and Accountancy Ventura Accreditation No. 110/DIKTI/Kep/2009 Volume 14, No. 1, April 2011, pages 59 – 78 THE THEORETICAL CONSTRUCTION OF INCOME SMOOTHING MEASUREMENT Alwan Sri Kustono Jember University E-Mail: [email  protected] com Tegal Besar Permai 2-E1,Jember,Propinsi Jawa Timur,Indonesia ABSTRACT The income smoothing is a dimension of the accounts manipulation theme that has been a ttracting a great attention in the accounting literature. A goal of manipulation widely as cribed to managers is the desire to smooth.Reported income, Income smoothing reflects reducing the possible income fluctuations so as to make it as stable as possible throughout the ism. Almost of income smoothing research in Indonesia used Eckel’s index to clasify smoother non smoother firms. Empirical evidences have provided support for the existence of an income smoothing behavior. The studies showed inconsistent about factors determining this smoothing. The purp ose of the present investigation is twofold. First, we seek to determine if Eckel index is a reliable instrument to measure income smoothing behavior.Second, we pretend to identify the new instrument to measure incidence of income smoothing. Our research sample comprises manufacturing companies listed on the Indonesia Stock Exchange, over period of 1999-2008. This study confirms Eckel’s index is not reliability instru ment. The new proposed index quantifies the incidence of income smoothing without depend on n periods. The results imply that researchers should re-examine the conclusion of previous studies, particularly that determinant, factors and effect of income smoothing practices. Key words: income smoothing, Eckel’s index, c oefficient of variation, reliability.INTRODUCTION It has been noticed that income statement is considered as one of the statements to be presented in financial reporting. For that reason, the company’s earning is considered vital infor mation for it can be used to measure the corporate performance. In other words, information of the earning can be used to assess the performance or accountability of management and also predict the ability of companies in the effort of contributing to the following earning. In general, earning reporting is frequently not free from the accounting manipulation. Yet it appears different from the fraudulence.Accounting manipulation can be still in tolerant when it is put in the accounting rules. In contrast, fraudulence practices tend to be against the rules and accounting standards. Thus, it is delicately different from income smoothing. In fact, one 59 of the practices of accounting manipulation is income smoothing. In connection with the pursuit of analyzing income smoothing in the companies, some definitions of it can be inferred. First of all, income smoothing is defined as the emphasis on the fluctuations in income levels that are considered normal for the company (Barnea et al. 1 976). For another thing, Beidleman, (1973) defines income smoothing as the management efforts to reduce abnormal variations in the earning to the extent permitted by the principles of good management and accounting. Income smoothing in such instances, is as a tool used by management to reduce the variability of reported income stream relative to the target which is intentionally smoothed by using artificial or real variable. In addition, income smoothing is one-dimensional manipulation of accounts that attract the atten- ISSN 2087-3735 The Theoretical Construction †¦ (Alwan Sri Kustono) ion of many accounting literature in the realm of earnings management. Beside, income smoothing reflects the concern to reduce the possibility of fluctuations in income by making a steady flow Research on income smoothing in Indonesia generally examine several factors which are allegedly to motivate management to do income smoothing. They identify the existence of such practices and followed by testing management motivation. The results of these studies have identified those most public companies in Indonesia have conducted income smoothing. All in all, most of the studies are uniform in terms of inferring he end results. Testing the triggering factor of income smoothing policy by the company management has not consistently been recovered. Among the results of such studies are often inconsistent to one another. For example, Kustono (2010) stated that the inconsistency of their findings was caused by the measuring devices. These devices are thought to be unreliable. For example, Index Eckel does not have the ability to capture the practice of income smoothing between periods. In that situation, it shows that some companies are classified by grading only in one particular year.This is considered to have deviated from the definition of income smoothing. The classification based on Eckel index for one company may also change because of changes in the period used to determine t he coefficient of variation. Change of classification shows that the index is not reliable as a tool. In other words, Eckel is as an identifier of smoothing and not merely for smoothing. Kustono (2010) asserted the idea of the need for new instruments. This research is intended to correct weaknesses of the Eckel and construct an index measuring instrument which is more reliable income smoothing factor.This construction is very important because the use of measuring instrument error will cause errors either in the phase of conclusions related to the classification of sample or the determinants and impact of such classification. THEORETICAL FRAMEWORK It is a fact that income smoothing becomes a phenomenon which has been often proved in some previous studies. This practice has been investigated through various levels of different samples. Furthermore, income smoothing is considered to be an important factor. Research by Moses (1987) and Atik & Sensoy (2005) shows that at least 60% of h e sample used in the study can be classified as smoothing the company earnings. Another proponent, such as Barnea et al. (1976) classified accounting income smoothing as inter-temporal smoothing and classification. Inter-temporal smoothing is based on the situation when cost and expenses are recognized and smoothing classification is done with the classification under ordinary cost and extraordinary one in which the ordinary post finally becomes flat. Eckel (1981) distinguishes between income smoothing as a natural smoothing and intended smoothing. Natural smoothing is he alignments resulting from transactions that inherently produce a smoothed earning. In other words, the company's operations to generate income by collecting revenues and expenses are inherently to eliminate fluctuations in income flows. In other words, the process of generating income itself generates a stream of smoothed income. Alignment occurs without the intervention of any party. Income smoothing is accidental ly triggered by the motivation which is based on the management actions. There are two types of income smoothing: intentional, that is income smoothing of the real intention nd the other one is artificial income smoothing. Real income smoothing indicates management actions that seek to control economic conditions that directly affect corporate earnings in the future. In addition, this real income smoothing affects cash flow. On the contrary, artificial income smoothing can show manipulation which is undertaken by management to smooth the earning. Thus, the action of this manipulation resulted in a fundamental or economic condition that can affect cash flow, but shifts 60 Journal of Economics, Business and Accountancy Ventura Accreditation No. 10/DIKTI/Kep/2009 the cost and/or income from one period to another. By taking for granted, such a trend can be traced from several research. Some studies, in fact, have been conducted to identify the smoothing behavior, such as motivation and its impact on future transactions, a company that has been doing income smoothing. This can also be found in other studies such as (Lev & Kunitzky, 1974; Ammihud et al. , 1983, Wang & Williams, 1994; Michelson et al. , 1995; Iniguez & Poveda, 2004). These proponents also provide empirical support toward statement that management reduces he variability of cash flows and earning for the purpose of minimizing the risk of the company. Income smoothing is also intended to increase the value of the firm (Gordon, 1964; Trueman & Titman, 1988; Gibbins et al. , 1990; and Chaney & Lewis, 1995; 1998). Estimator of Income smoothing Income smoothing can only be investigated through some periods by suspecting a certain earning rate of the targeted, e. g. , both highand low-digits earning reports. Some researchers use a two-period model by assuming that the earning target is proportional to the income report in the previous year Copeland, 1968). In other words, the size of alignment is the magnitu de of changes in the earning from one year to the next. Other researchers also evaluated the earning target using multi-period test. The underlying assumption is that it should be an evenly increasing trend (Gordon, 1966). Some of the models used are the exponential model (Dascher and Malcolm, 1970), linear time series models (Barefield and Comiskey, 1972), time trend semi-logaritma (Beidleman, 1973) and model of the market return index (Ronen & Sadan, 1975). For example, Dopuch & Watts (1972) suggest the use ofBox-Jenkins techniques to ensure the alignment model is applicable. Models of earning target are differentiated from the real earning. Often, these models contain errors inherent profit target 61 Volume 14, No. 1, April 2011, pages 59 – 78 because its validity can not be detected empirically. In that case, Ronen & Sadan (1975) suggested that we do income smoothing approach. In particular, income smoothing can be identified if the researcher is faced by the following fo ur questions. 1. What is the object alignment implemented by the management? 2. What is the dimension of management s used to perform smoothing. 3. What instrument of smoothing is used by management 4. What is the object of such smoothing behavior? In connection with the above efforts, Imhoff (1977) and Eckel (1981) developed a methodology based on testing the variability of income associated with the variability of sales. The model used to predict the existence of income smoothing or earnings variation is inter-period variant. They assume that the level of earning depends on the level of sales. The basic idea is that the change in sales can affect the earning. If the variance of income is less than the variance f sales, it can be concluded that the smoothing has been done. Eckel (1981) model of the income smoothing is done by basing on the following premises. 1. Income is a linear function of the sales = sales-cost variable-fixed cost. 2. The ratio of variable costs to sales is in constant currency units 3. Fixed costs are constant or increasing from period to period, but not likely to decline. 4. Gross sales can only be smoothed by real smoothing; gross sales can not be artificially smoothed. Mathematically, Eckel illustrates all the above as the following: when, I=S-VS-FC, and FC;0, and FC t+1 ;=FC t, and 0

Brand Strategy for Supermarket Industry in Hong Kong

Brand Strategy for Supermarket Industry in Hong Kong The advent of computers and technological innovation that has faced mankind in the recent past coupled with varied customers need and aspiration has left the business world to be highly competitive. For this reason, there are a number of strategies that organizations have used to cut for themselves a market edge in this competitive business world. The main strategy is branding usually followed by advertisement and publicity. The concept of branding has come out to be deemed by management of any organization as a top priority (Chaudhuri 2001). Additionally, it has been categorized together with human workforce to be the most valuable assets within an organization. It has been argued that brand building is a long process that utilizes a lot of resources and cannot be separated from advertisement and strong marketing strategies. Organizations have resorted to branding with the belief that it will save them from failing as it will enhance the value of the product/organization. However, many of these organizations fail to have prior knowledge that adequate planning is key to successful branding (Kotler 1997). For this reason, long-term promotion prop up for a brand, on the basis of definitions of the distinctiveness of the target consumers is necessary. Additionally, understanding of customers preferences, aspirations and expectations from the brand need to be considered. History and transition of branding Historically, ‘brand’ was though to mean a hot or burning thing and thus associated with marking of animals with unique symbols so that owners can easily identify them (Gregory, 2003). The process involved burning an iron that has been fashioned into a distinct symbol then pressed on the animal skin leaving a permanent mark. Over the years the term has been used in a wider context especially in the field of business to refer to â€Å"name, term, sign, symbol or design, or a combination of them intended to identify the goods and services of one selle r or group of sellers and to differentiate them from those of other sellers (Chaudhuri 2002). One notable example of earlier use of branding in China, where merchants used branding names â€Å"Misty Mountain Tea†, or â€Å"Garden in the Sky Tea† to sell poor quality garden tea to buyers Oscar Wilde wrote that pessimist is an individual that who is a ware of all things but do not know the price of anything. It is only in the recent past that top management have deem brand to be an important asset to their organization. (Davidson 1998; Ward and Perrier 1998) In simple terms, brand is entity that provides end-users with an added value on the basis based functional performance. All these help distinguish the product or service being offered by a business entity. The four Ps of marketing has been used for a very long time to bring about values associated with a brand (Lancaster 1995; Kotler 1997) As time passed, knowledge possessed by the community that engage in marketing has led to managers being brand leaders. There is recognition of branding strategy as source of competitive advantage in domestic markets (Chaudhuri 2001; De Chernatony 2001; Moore et al 2000).

Bullying in American Schools Assignment Example | Topics and Well Written Essays - 500 words - 1

Bullying in American Schools - Assignment Example According to Vossekuil et al. (2002), the analysis of school shooters in the U.S. (from 1974 to 2002) by Secret Service revealed that the shooters were the victim of chronic bullying (Espelage and Swearer 2). This shows that school violence is rooted in the experience of bullying (Espelage and Swearer 2). Moreover, the negative psychological outcomes of bullying were found to be common among all the victims and bullies (Espelage and Swearer 2). A study by Nansel et al. (2001) has revealed that there are major long term negative effects of bullying that prove detrimental for both, the victims and the bullies (Marsh et al. 66). According to Olweus, the negative outcomes of bullying like â€Å"peer rejection, delinquent behavior, criminality, depression, psychological disturbance, further violence in school† and suicidal tendency, continue in adulthood of both, the victims and perpetrators of bullying (Marsh et al. 66). This shows that bullying not only destroys the lives of the victims but also affects the lives of the perpetrators negatively. Hence, intervention at right time is essential. Intervention Studies have found that â€Å"bullying does not occur in isolation† but is a result of the complex relationship between the individual and his social elements like family, peer group, school, community, culture etc., and is encouraged by individual’s interaction with his social environment (Espelage and Swearer 3).

Zapessay2 Essay Example | Topics and Well Written Essays - 2000 words

Zapessay2 - Essay Example est by Bram Stoker (1914) is the story of Jonathan Haker, who receives an invite to Count Dracula’s castle that is on the borders of Moldavia and Transylvania. He receives various warnings on the way, and when he eventually gets there he realizes, though a little too late, that he is, in fact, a prisoner. The events that unfold within the rest of the novel purely based on Dracula’s superhuman nature, being a vampire and the fight that Jonathan puts up against Dracula (Poe et al 51-62). This paper’s primary focus is to compare the role that Montresor played in the Cask of Amontillado with that of Dracula in Dracula’s guest. The two are the main characters in both stories and despite the fact that the two novels were written during different time frames and different settings. Notably, there are a number of similarities and quite obviously differences that can be drawn from their personas. The following is a layout of their roles and representations, beginni ng with their similarities Both characters illustrate deceitful tendencies. They use friendship and kindness to lure their victims. Montressor carefully tricks Fortunato into thinking that he has the best wine for him knowing very well that Fortunato happens to have a weakness for the drink. This illustrates that Montressor in his selfish quest is willing to use the weaknesses that he is well aware his friend has against him (Espinosa 34). Dracula, on the other hand, uses his sophisticated appearance and educational appeal to lure Jonathan into feeling at home. It is because of this same appearance that it takes Hacker some time to realize that he has been lured into being Dracula’s slave. To capitalize on the extent of their deceitfulness, both characters only show the true nature of their persona’s after their victims are well into their thresholds and their intentions are clearly only in their own best interests (Stoker 28-32). Montresor depicts himself as being very proud. Despite that he is not