Tax Accounting Questions. Assignments Essay Example | Topics and Well Written Essays - 3000 words

Tax Accounting Questions. Assignments - Essay Example For example, the collection of fees in advance will be recorded in GAAP when it earned while according to tax accounting it will be considered as rent taxable income automatically. Another example is the recording of depreciation of fixed assets. Under the GAAP it asset will depreciated using different methods such as straight-line while under the tax accounting only one method is allowed known as MACRS. Under both the depreciation methods, the effect is on the net income. The difference resulting from both the accounting methods may cause differed tax assets or liabilities which can be transferred from one accounting period to the other depending on the financial situation of the company. Another difference between GAAP and tax accounting is the recognition of other revenues or items. For example, the revenue earned from municipal bonds is recognized as interest earned in GAAP whereas such revenues are exempt from federal taxes accounting. The filing status depends on an individual’s marital status and his/her family situation. There are five possible filing statuses. These are married filing jointly, surviving spouse, head of household, single, and married filing separately. Although there are five filing statuses, only four rate schedules or tax tables are used because surviving spouse and married filing jointly usually use the same rate. The characteristics that distinguish each of the filing statuses are based on four factors which also determine how much tax rate is applied to each of them. These factors are maintenance of household, having any dependents, marital status, and citizenship. The characteristic of a surviving spouse is that he/she has to maintain a household, have dependents such as a daughter or a son, the marital status remains the same for atleast two years and is a citizen. The tax rate is that same as that of

Effect of Online Gaming to the Students Essay Example for Free

Effect of Online Gaming to the Students Essay * An online game is a video game played over some form of computer network, using a personal computer or video game console. * Online gaming is a technology rather than a genre, a mechanism for connecting players together rather than a particular pattern of gameplay. Online games are played over some form of computer network, typically on the Internet. One advantage of online games is the ability to connect to multiplayer games, although single-player online games are quite common as well. A second advantage of online games is that a great percentage of games don’t require payment. Also third that is worth noting is the availability of wide variety of games for all type of game players. Can video games make you smarter begins with asking what youre looking to gain by playing them. Did you know that: * Point: Video games are fun, but theyre not very productive or useful. * Counterpoint: One of the biggest benefits of video games and other interactive training techniques is that they offer a type of engaging and interesting activity that can help build and practice new skills * Point: Video games only train you in specific skills, which doesnt impart any greater ability to approach new challenges or obstacles. * Counterpoint: The key here is in the design and goals of the game in question. Whatever the game aims to train is what youll learn. Games that take the problem solving puzzles and critical thinking exercises that most of us remember as schoolchildren and update them with an interactive and adult-targeted medium can still impart those skills to older players. The issue with many brain training video games is that they want you to believe that youre getting smarter by increasing your cognitive ability, or somehow protecting your brain from decay or the effects of aging by playing them. That may not be true, but games carefully designed to build problem solving, critical thinking, and reading comprehension skills will help you build those skills. * Point: If games in general can help you learn specific skills, theres no need for video games specifically. You can just pick up a crossword, textbook, or mystery novel and hone those same skills. * Counterpoint: The big difference between picking up the New York Timescrossword and playing the iPhone version, or playing Scrabble at a table versus with other people in an internet-connected game like Words with Friends, is really in the person who plays the game. Strictly, interactive media are an artifact of our time, and appeal to people who would otherwise reject those older mediums in favor of newer ones. In addition to catering to our desire to be constantly connected and our need for immediate feedback and rapid-fire puzzles and challenges, video games resonate with us in a way that other media doesnt. That isnt to say theres no place for an old-fashioned mystery novel to challenge a reader to decipher an authors carefully laid clues before they get to the last page, but theres certainly room for both. There Are Psychological, Physical, and Therapeutic Benefits to Video Games, Too * In addition to the benefits of learning new things and developing new skills, video games—when properly applied—can have therapeutic and mental health benefits. If you play video games as a hobby or for relaxation, you likely already know that they can help you relieve stress and anxiety and help you relax. Negative effects of online gaming: * Since the advent of coin operated arcade games, video games have come a long way and spread to the homes of many children and teenagers, in both developed and developing countries (Bryant Vorderer, 2006). On one hand, the fierce competitions among the gaming giants such as Nintendo, Sony, and Microsoft can be blamed for this phenomenon; while on the other hand, the internet alone is responsible for placing a universe full of games at arms reach of anyone with a computer and a decent internet connection. However, many games are not suitable for certain age groups. These include games which contain material that is explicit in either the lyrics of its songs, its bloody and gory action scenes, or even scenes that are considered borderline pornographic (in the game Grand Theft Auto: Vice City, the main character can enter strip clubs and receive lap dances) (Allofgta, 2008). Usually, many of the games containing significant amounts of violence are designed for mature audiences; nevertheless, their popularity among teenagers and children, who ironically constitute the largest contributors to the profits reaped from these games, is always on the rise. In Lebanon and many other countries in the middle east, no video game rating system or law exists, which allows children and teenagers to buy any game they want. Consequently, as Vorderer and Bryant explain (2006), young video game players may be exposed to substantially more violent content than ever before * Excessive violence in video games has many significant negative effects on children and teenagers. The nature of todays gaming market doesnt seem to help the situation at all. Every year, hundreds of new games are released into stores, adding to an already abundant library of blood and gore, which leads to a decrease in the price of previous years games. In addition, since the price of CDs and game related hardware is on the decline, it is becoming easier and more economical for children and teenagers to play these games in the comfort of their own home, instead of paying hourly fees at Local area network gaming centers * Other pro-violent video game activists take on a whole different approach in their defense strategy. * Three major negative effects are manifested in the majority of gamers who play violent video games. To begin with, gamers show a weakening in their pro social behavior, which include poorerrelationships and drug related problems. Secondly, users start to exhibit violent behavior which can manifest itself in their thoughts or physically. Finally, desensitization, the loss of proper response to violent images, also lurks behind these games. * Video games are the subject of so many studies, not to mention findings. Some suggest cognitive benefits, others behavioral issues that may or may not persist over time. Importance of the studies * The researcher also believes that not only the students will be benefited from the findings of the study but the instructors and the faculties as well. For they will be advised what to do to give more emphasis to the studies and the learning of the students. They will have an idea on how to get the attention of the students through their studies. Students most specially who has lower grades or failing grades. Definition of Terms There are terms of this study the student researchers defined to help the reader understand well the terms used. * Age. stage of life: a stage or phase in the lifetime of somebody or something length of somebodys or somethings existence | * Dropped. lessen: to decrease to a lower level, rate, or number, or make something do this * Effects of on line games   * Failed. unsuccessful: unsuccessful, or not having done what is expected or needed * Gender. Gender is a range of characteristics of femininity and masculinity.[1] Depending on the context, the term may refer to the sex * Passed. be successful, or declare somebody successful: to be successful in a test or examination, or officially decide that somebody has been successful in a test or examination

Characteristics of an Effective Team Leader

Characteristics of an Effective Team Leader Introduction Most managers are very good controllers, certainly control and leadership drive hand to hand. According to Koontz and O Donnell it is the art of including the subordinates to accomplish their assignments with zeal and confidence. Zeal reflects ardors, earnestness and intensity in execution of work; confidence reflects experience and technical ability. (Leadership PPT, Scribd). Moreover, according to Dwight D. Eisenhower it is the art of getting someone else to do something you want done because he wants to do it (Forssell, D. 2008). We will now discuss in detail about leader leadership and its characteristics as well as team conflicts and its resolutions. Leader: A leader is A person who rules or guides or inspires others. A leader is someone who leads strongly, but is not bossy. Someone, who is admirable but not superior, someone who gets the job done, but does not rush. Leaders should understand and identify the values and recognizes the values of the ethical behaviour. As we know, every business has some ethics. Leader is the one who makes the others to follow the ethics in the work place. If he fails to follow ethics and live up to their expectations, it affects the organizations name and fame. Leader exhibit ethical behaviour powerfully to influence on others actions. Leadership: Leader ship is an interactive speech that influences the people to follow the values and ethics of the leader towards achieving the common goal and monitors the company in order to make more coherent and cohesive. A leadership is a complex procedure, which involves the following three dimensions. The leader. The employee. The demands of the situation. Leadership involves in creation of the new ideas and goals and allows others to apply those ideas and a goal in to reality .leadership is challenged by the ability to motivate others frequently over a long period of time, and effectively guiding others. Management is doing things right; leadership is doing the right things. By Peter Drucker. Leadership is not an individuals action, it is a team effort fostered by group discussions, sharing individual views and influencing power by considering the effective strategies and generating a clear vision. Leadership is a combination of the knowledge, values, skills, and behaviors. Everyone has their own beliefs and views on the characteristics of an effective Leader. A group or team may assess leader ship and its success only by depending on how well the characteristics of the leader are Compatible with the characteristics they believe and they follow. A leader should know his own abilities, and ethics and beliefs, knowledge and value and identify them. For instance, if the team members highly value the quality trust, then the leader should be viewed as a Trust worthy person. By knowing his own strengths and weaknesses he can plan to improve those areas where he seems to be weak. Recognizing strengths and compensating for weaknesses represents the first step in achieving positive self-regard. By (Warren Bennis Burt Nanus) A successful leader will always make effort to learn and practice to improve his skills .the values and ethics that a leader believes defines his character. Trust, confidence, and effective communication are the two most important keys for effective leadership. Characteristics of a leadership Following are some of the characteristics that a leader should possess. Co-existence with followership Responsibility Understanding nature Precedence Situation Co-existence with followership Leadership is not conferred of ordered but is one to be earned. A person cannot be defined as a leader without having followers. As we, all know that no single person has the same attitude in a group.so the leader should approach his team members or followers according to their style of acceptance and motivate them in order to achieve the common goal. Responsibility: A leader has complete responsibility on the team members in all circumstances. Because he is the one who directs them and allocates tasks to them to complete the project. He should direct the group without facing any difficulties. Whether its success or failure he is the one who is responsible for it. Understanding nature: A leader should have the capability of understanding the feelings and problems of the group and also the individuals. This can be done only if he maintains a friendly relation with the group members. Guide a leader is looked upon as a friend and a philosopher. A leader should do his best to fulfill the personal and social needs of his followers. Precedence: Since leader is the one who should guide his followers, he should be capable to deal with any type of technical skills and personality traits and have the ability to deal with his followers who are of different attitudes and influence them by motivating. Even he should be aware of his limitations and ethics to make his followers trust him. Situation: Leadership is not a constant pattern. It changes according to the type of the people in the group and the situation in which the group is operating. A leader should be capable of dealing with any type of situation. In some situations, he should be able to take the decisions instantaneously. Leadership does not exist if there are no leaders and leaders should possess several characteristic to be an effective leader. Some of the characteristic of effective leader are as follows: Mission: Every leader must know what their mission is so they understand why the organization exist. Every leader should be aware about the mission, mission should also be clear, understandable, descriptive so employees can identify that, and they strive to achieve it. Vision: A vision should be intellectual enough to encourage people to visualize it but material enough for supporters to comprehend it, recognize it and be prepared to climb aboard to accomplish it. In simple words, vision can be understood as which direction you want your organization to go? Goal: How organization is going to measure the achievement of its mission and vision? Similar to vision, objectives or goals must be operational; that are precise and quantifiable. If your efforts results are not quantifiable, then it will be challenging to recognize if you require accomplished your task or visualization. You might have wasted vital resources following an approach or design without knowing if it actually prospers. Competency: Your sponsors, staffs, and the community as being a professional in your playing field or an expert in management observe you. If your constituents apprehend you as greatly credentialedeither by educational degree or with specialized experienceand skilled of leading your company to success, it will be more difficult for you to be as appreciated, well regarded, or shadowed. Practically speaking, not all senior managers instantly hold all of the features that spell success. Many front-runners acquire along the way with tough work. As emergencies and tests arise, those at the top of the ladder have key opportunities to exhibit to others that they are in fact, skilled to be front-runners. In reality, greater proficiency achieved as a leader increases more on-the-job involvements. A strong team: Genuinely, few officials hold all of the skills and capabilities obligatory to exhibit total mastery of every requisite area inside the organization. To accompaniment the areas of paleness, a wise leader accumulates effective groups of experienced, credentialed, and skilled personalities who can supplement any empty space in the leaders skill set. This capability is what sets leaders spaced out from others. Yet, the leader is required to be eager to confess he lacks definite abilities and go about discovering reliable coworkers to accompaniment those shortages. After constructing the team, the entrepreneur needs to trust that team to comprehend problems, generate resolutions, and to act on them. Communication skills: It ensures little good to have a solid mission, visualization, and goals and even a concrete budget. If the executive cannot smoothly and effectively deliver his opinions to the investors inside and outside of the business. He must frequently be in touch with important personalities, by email, conferences, or supplementary methods of communication. Of course, the finest method to ensure other individuals receive and comprehend the communication is through face-to-face communications. Receiving out of the workplace or visiting different locations is a unique method of building relationship and sending and receiving communications. Management by Walking Around, or MBWA, gathering workers at their workstations or meeting rooms, or joining them for dine are just an uncommon of the countless effective methodologies leaders can practice to develop positive relations with employees. Interpersonal skills: Successful businesspersons are comfortable connecting to other individuals; they effortlessly create relationship and are at least more overenthusiastic than they are introvert. These features support leaders appear open-minded, pleasant, and calm in their position. Those abilities contribute to staff wanting to work together with their leader. They also support encourage employees to do a better work. When personnel can relate to their manager, they have faith in that their manager is more anxious about them, with their performance, and with their efficiency. Additionally, they have confidence in that they can drive to their manager with difficulties they come across on the work without be afraid of penalties for not knowing in what way to resolve matters. Not all industrialists are skillful at interpersonal abilities. Individuals that are not might discover it supportive to take a way, select a tutor or locate a counselor to help them construct interpersonal e xpertise. The intangible charge is too high to not to develop these abilities. Additionally, here is where a robust team originates into play. The less knowledgeable leader who is still book learning these skills can count on the team to get out and cooperate with workers, and spread an encouraging approach to help cultivate self-confidence. A can do, get it done attitude: Nothing figures an image of success more than accomplishment, and accomplishment is the number one reason that encourages just about everybody across all cultures. When personnel realize that their manager can lead and direct, has a clear visualization and achievable objectives, and in fact gains outcomes in a timely way, then that individuals credibility upsurges throughout the business. Businesspersons must humbly exhibit their abilities to give their constituents lawful reasons to appreciate and value their hard work. Inspiration: Quite frequently, personnel need somebody to look up to for direction, supervision, and inspiration. The businessperson needs to be that individual. I hope that Human Resources have employed enthusiastic individuals. However, there are periods, when many workers need the manager to motivate them by conversation or action. Employees need somebody to look up to, respect, and follow. Even when the production or distribution of services looks like it is all working fine, the leader may perhaps at times required to step in individually to offer a recommendation or reassurance to make sure that workers accomplish their jobs in an optimal manner. Ambition: Sleeping on your achievements is immoral for employee spirits and commercial trustworthiness. Workers need to be repetitively motivated for enhancement and attainment; and they need to see the equivalent and extra in their leaders. When the manager is trailed as somebody who works to accomplish progressively greater goals, personnel will be overwhelmed and more enthusiastic to emulate that behavior. It is a win-win for everybody.

Transformation in Song of Solomon by Toni Morrison Essay -- Song of So

  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  In Song of Solomon by Toni Morrison, the relationships between whites and blacks are a main theme. Throughout the whole novel Morrison adds her own opinions toward the race problems that the characters of Not Doctor Street experience. Poverty is another big issue in the novel and many of the main characters struggle financially. Money becomes a means of escape for many of the characters, especially Milkman and Guitar. For both men their quests for gold leaves them empty handed, but their personalities changed. Milkman’s quest was to be independent, especially since he was still living with his parents. Milkman however, was not poor. His family was considered one of the most financially comfortable black families in town. He was the spoiled son and it was galling but easy to work for his father, easy to be waited on hand and foot by his mother and sisters, far easier than striking out on his own. So his idea of freedom was not really one of working to suppor t himself, but simply having easy money given to him, and not having to give anything to anyone in return. It was his father Macon Jr. who informed Milkman of the possibility of Pilate having millions of dollars in gold wrapped in a green tarp that was suspended from her ceiling. The hidden gold was in Milkman’s opinion his only ticket out of Not Doctor Street, his way of having his own possessions, being free from his parents lending hand. For Guitar it was a way to escape and fund his Seven Days mission.   Ã‚  Ã‚  Ã‚  Ã‚  Though gold was the initial desire, Milkman was able to forget about his quest for money, because his quest for his family history eventually brought him more wealth and happiness than the gold ever would have. When Milkman gives up in his search for gold, he puts himself on a path to discovering his own self, who Milkman was apart from his family. This discovery is what allows him to â€Å"fly† or fall from the cliff at the end of the novel. Guitar however was not able to forget the gold; he believes Milkman has betrayed him so he sets off to follow and to murder his best friend. Poverty led many people like Guitar to join the Seven Days, a racial group that avenges injustices committed against African-Americans by murdering innocent whites. Why if racism and injustice towards blacks rather than economic injustice motivated the group, are all of its member’s poor?   Ã‚  Ã‚  Ã‚  Ã‚  Initially Milkman... ...is past, as well as the mistakes of the people in his community. Milkman fights the oppression much like his great grandfather does by rising above it, and by soaring over his own oppression. Since he used a non-violent stance I felt this could represent Martin Luther King Jr. who helped African Americans to rise above oppression as well. Although he doesn’t bring a change of masses, Milkman himself has changed, and through time he can show others how to ride the wind. Milkman helps to show that flying does not have to be seen as a physical action, but as an ability an individual has to make a life away from oppression, in a world that oppresses many. An individual flying in the novel is seen as a victory over all the obstacles one has to hurdle in life. It’s the character of the individual that determines whether or not you surrender to the wind and fly, or if you stay on the Earth wondering why things never change. Bibliography LeClair, Thomas. "The Language Must Not Sweat: A Conversation with Toni Morrison." Taylor-Guthrie 119-128. Rushdy, Ashraf H.A. "'Rememory': Primal Scenes and Constructions in Toni Morrison's Novels." Contemporary Literature 31.3 (1990): 300-323.

Hih Accounting Strategy Essay

I am going to talk about HIH insurance’s Corporate accounting scandals. Background: HIH insurance was formed as a small insurance company in 1968. Its main business was to underwrite workers compensation insurance in Australia. The company expanded its operations into property, commercial and professional liability from the mid 1980s. During this period, it also moved into the UK and the US insurance markets. In the US, the focus was on workers compensation insurance. Public liability and professional indemnity insurance were its main specialisations in the UK. Corporate governance The HIH Royal Commission Report attributed the failure of the company to two key factors. First, claims arising from insured events in previous years were much greater than the company had provided for in its accounts, thus leading to an overstatement of reported profits. This is known as ‘under-reserving’ or ‘under-provisioning’. The second factor concerns the further mismanagement of HIH through poorly conceived and badly executed acquisitions. The insurance risks were not properly identified and managed. There was an environment where unpleasant information was hidden from the Board or filtered or sanitised to reduce discomfort or undue questioning from the Board. And there was a lack of sceptical questioning and analysis by senior management, by the board and, arguably, by the auditors Accounting issues: Provisions for expected future claims Evidence presented before the HIH Royal Commission indicates that the prudential margin approach is common industry practice due to the inherent uncertainties in predicting claims. Yet HIH almost always employed the central estimate and did not apply a prudential margin. The consequence was not only to take an overly optimistic view of claims provisions but to continually overstate reported earnings. Accordingly, if one assumes a lower amount of claims is likely to be made on outstanding policies this will generally make profits look more substantial than otherwise would be the case, given an inverse relationship between profits and provisions for future claims (that is, liabilities). According to Main (2003, p. 107) and Westfield (2003, pp. 38 and 43) the approach to profit determination at FAI and HIH was to chose a targeted profit number and to alter the provisions to effectively arrive at that arbitrary figure. Not only did this approach appear to violate the spirit of the accounting standard but it would eventually result in large losses being reported should actual claims exceed the amounts that were previously provisioned. Earnings management using reinsurance contracts HIH appears to have obscured its optimistic provisioning by entering into so-called financial reinsurance arrangements with other parties. Reinsurance is a process â€Å"whereby a second insurer, in return for a premium, agrees to indemnify a first insurer against a risk insured by the first insurer in favour of an insured† According to AASB1023, for a transaction to be accounted for as insurance or reinsurance, there must be a transfer of risk to the reinsurer. The standard does not describe, either in qualitative or quantitative terms, what degree of risk transfer is required. Without examining the intricate details of the actual transactions entered into by HIH, these contracts, in effect, â€Å"promised that no claim would be made on a specific reinsurance policy† (Main, 2003, p. 115). The overall objective was to use reinsurance to offset any likely increase in claims liabilities on the balance sheet with a corresponding recovery under a reinsurance contract. Accounting for goodwill In acquiring the shares of FAI, HIH gave consideration which, in total, amounted to $300. 5 million. This acquisition was initially recorded in 1999 in the consolidated financial statements of HIH as comprising $25 million of net tangible assets and $275 million of purchased goodwill. Subsequently, another $163 million of FAI-related â€Å"goodwill† was added to this intangible asset account so that by the year 2000 this goodwill account had a balance of $438 million (HIH Royal Commission Report, 2003, Section 7. 1. 4). Justice Owen contended that the goodwill adjustments (and reinsurance transactions referred to earlier) became techniques for concealing under-reserving problems inherent in FAI’s insurance portfolio. Conclusion: In conclusion, HIH insurance has several factors lead the company collapses- 2 corporate governance problem and 3 accounting issues. ‘under-provisioning’ and mismanagement are two factors of corporate governance. Provisions for expected future claims; Earnings management using reinsurance contracts and Accounting for goodwill are 3 factors of accounting governance.

Weapons of World War 2 essays

Weapons of World War 2 essays If you ever decide to rent the 1989 movie Fat Man and Little Boy, starring Paul Newman, be prepared. Watching this film about the development of the atomic bomb is undeniably disturbing. The film, titled for the nicknames of the two weapons dropped on Japan at the end of World War II, confronts the arguments against creation of the bomb: that Japan seemed defeated by the time it was ready for use; that there was uncertainty over its aftereffects; that if the U.S. stopped the bomb project, the vague possibility existed that the age of nuclear weapons would not begin. But they also address the counter-arguments: that Japan still had the capacity to inflict terrible casualties and remained, in any case, responsible for the war in the Pacific; that any scientific discovery carries a risk; that the theoretical knowledge of how to make atomic weapons meant their practical invention was inevitable. Most of us have seen the movie heroics portrayed John Wayne or Gary Cooper where the hero, armed with only a rifle or sheer determination storms the bunker of the evil Gerrys or the inscrutable Japanese. The mythos attached to World War II almost always falls short of the full-on devastation of two Japanese cities, devastation never before imagined. The argument for fifty years has ranged from we had to to couldnt this have been avoided to my God, never again. What led to the evolution of such a deadly means of irreversible destruction? If World War I was the war to end all wars . . . how can any one ever explain Hiroshima or Nagasaki? World War I (1914-18) began as a war of movement, but after the first few weeks of engagement, troops (and nations) found themselves in the midst of what amounted to a stand-off, or, at the very least, a war of wills. Each side suffered enormous casualties in vain efforts to breach the other's defenses; new weapons such as the airplane a...

Tennessee Williams Essays - English-language Films, Free Essays

Tennessee Williams Essays - English-language Films, Free Essays Tennessee Williams The playwright, Tennessee Williams, allows the main characters in the plays A Streetcar Named Desire and The Glass Menagerie to live miserable lives which they try to deny and later change. The downfall and denial of the Southern gentlewoman is a common theme in both plays. The characters, Blanche from A.S.N.D. and Amanda from T.G.M., are prime examples of this concept. Both Blanche and Amanda have had many struggles in their lives and go through even more through out the rest of the plays. The problem is that Williams never lets the two women work through and move on from these problems. The two ladies are allowed to destroy themselves and he invites us to watch them in the process(Stine and Marowski 474). The downfall, denial, and need to change of the two women is quite evident in these two plays. First the troubles of Blanche and Amanda need to be recognized. Blanche hides her drinking problem so well when she arrives and sneaks a shot of whiskey (William A Streetcar Named Desire, ,Scene1. Page 18. Lines 12-17) that when she is later offered a drink, she acts as though she has no idea where they keep them (Williams, A.S.N.D. 1.19.12-15). Amanda cannot accept that no gentlemen callers are coming for Laura,herdaughter, thus making it harder for Laura to accept it (Williams,The Glass Menagerie, 1.28.1-5). Blanche and Amanda both do not allow themselves to accept their problems and work them out. They deny these problems which feeds them making them larger and even more complicated. When Stella offered Blanche a second drink she stated, ?One?s my limit.? (Williams, A.S.N.D., 1.21.14-15) Blanche is very ?self-destructive? (Hassan 326). She is her own worst enemy because of how she handles her problems. Amanda comments at the end of the play that Tom shouldn?t think about his poor mother and sister in a very sarcastic way (Williams, T.G.M., 9.114.1-3). She tries to push her problems off on him and not deal with them herself. By pushing the blame off on Tom, she feels as though she did nothing wrong and it is everyone else?s fault. If the two women had just accepted that they were at fault too and not just everyone else they could have moved on with their lives. Both Blanche and Amanda?s biggest problem is that they deny the truth. Blanche denies her drinking problem. She also denies the fact that she was a prostitute. She even made such an unbelievable comment that, ?I take for granted that you still have sufficient memeory of Belle Reve to find this place and these poker players impossible to live with.? (Williams, A.S.N.D., 4.70.1-3) She denies that she ever sunk lower than Stella when in truth, she was much worse. She was the one who lost her job for sleeping with a seventeen year old and was kicked out of the town for being a slut by the mayor. She had the gall to lecture Stella on her choice of men. ?You can?t have forgotten that much of our up bringing, Stella, that you just suppose that any part of a gentlemen in his nature!? (Williams, A.S.N.D., 4.71.13-18) Blanche speaks to Stella as though it is absolutely terrible that she married Stanley, of all people, when she slept with more people than she could even remember. She shows the ?do as I say, not as I do? philosophy while though at first, Stella is not even aware of her sister?s past. Amanda on the other hand, just shrinks poor Laura?s self-esteem and confidence more than it already is by bragging about how she had seventeen gentlemen callers over one evening when she was Laura?s age. Amanda also refers to her husband?s leaving her and her childeren as, ?he fell in love with long distances...? (Williams, T.G.M., 1.23.28). She sannot admit the truth that he just left them. She cannot even admit to herself that Laura is crippled, she only refers to her as different. Also, when Amanda looks back at her past, she tends to only remember the good things that happened. She has blocked out the things that she did not enjoy and has exaggerated the past to an extent. At one point