Internal Fraud Investigation at Lakes Inc Assignment

Internal Fraud Investigation at Lakes Inc - Assignment Example Next were co-conspirators then the main suspect. Professionalism was maintained as was respect for the suspects rights. All interviews and proceedings were recorded. A confession was obtained from the key suspect after a leniency deal with the co-conspirator. The investigation recommended an out of court settlement. Introduction Internal fraud is increasingly becoming a major concern for organizations either with staff abusing their positions, making false claims or outrightly obtaining company assets by unauthorized means. While staff should be the first line of defense against fraud attacks, some staff members take advantage of this and become the fraudsters. The UK leading anti-fraud agency, CIFAS reported a 70 percent increase in internal fraud by employees in the half year of 2009 (Jones, 2011). The rise in staff fraud necessitates investigations in the most professional and effective manner to root out the offenders, recover stolen property and mitigate such future occurrences. This paper will give a narrative of Lake Inc. case where the Associate purchasing director was reported to be abusing his position to obtain goods fraudulently. The essay will report on how the investigation was done, the findings and conclusions made. On receiving the tip, the Lakes Inc. management contacted the writer to get to the bottom of the issue by conducting a thorough and professional investigation. The basic steps for investigating internal fraud were conducted to solve the case. The fact that the investigations started almost two months after the staff tip-off could potentially have jeopardized the case. This is because frauds should be reported, verified and investigated as soon as possible. This way tracking evidence is faster and the evidence is still fresh. Sufficient grounds to believe fraud had taken place were established by myself before getting on with the investigation. I used interviewing, document scrutiny and making personal observations to get to the root of the case, and secured control and ownership of the relevant purchase and payment documents. This was essential in ensuring they are not tampered with and that they could be availed and used as evidence. The documents helped form the basis for conducting the investigation at Lakes Inc. I reviewed the obvious information first; that false invoices had been used to obtain refunds by the purchases department amounting to $ 8 795.60, before getting into the details. Getting detailed information involved interviewing neutral third party witnesses to the case after scrutinizing the invoicing documents and authenticating them. The neutral third party witnesses interviewed were dispatch and collection personnel, the stores and inventory clerks, and the IT support department (Coenen, 2009). These were interviewed to verify no computer servers were bought as stated in the invoice and claim documents were actually delivered, entered into the inventory records, and/ or installed. The intervie w took place on the 6th August. From here, witnesses who could corroborate the evidence adduced so far were interviewed on the same day (Coenen, 2009). An evaluation of the requisition system for new equipment or office equipment was done to establish the procedures and who were involved in the process.  

Business environment Assignment Example | Topics and Well Written Essays - 2750 words

Business environment - Assignment Example The purpose of these different types of organizations are: Non-profit Organization: Such organization operate to provide services to the community without working on making any profits. Their aim is to improve the community. Such organizations includes universities and charitable organizations. Governmental Organization: These organizations are owned by the government to provide benefit to the citizens in the country. Another purpose is to utilize the resources in the country for the benefit of the community. IKEA is a for-profit organization just like Tesco. IKEAs vision is to create a better everyday life for many people (IKEA, 2014). They do this by introducing a wide product range which includes all kinds of home and even office products at low affordable prices. The vision of Tesco is ‘to be the most highly valued business by: the customers we serve, the communities in which we operate, our loyal and committed colleagues and of course, our shareholders.’ (McKeown, n.d). Tesco does not specifically deal in one kind of product. Rather Tesco is more of a retail store. IKEA deals with one niche of the retail sector which is home furniture, appliances and accessories. Tesco aims to provide maximum value to its stakeholders which include customers, employees and stakeholders. This vision clearly shows Tesco as a for-profit organization. Even IKEA is a for-profit organization but it has cleverly worded its vision statement to show respect to its customer. This also shows that IKEA is highly customer centric. Organizations today have also begun to include their corporate social responsibility in their vision and mission statement. While the vision statement of IKEA is too broad, Tesco has accepted its corporate social responsibility by including the community in its vision statement. For the customers, IKEA has the objective of increasing their customer base and retaining its

UK Mixed Economy: Advantages and Disadvantages

UK Mixed Economy: Advantages and Disadvantages OBJECTIVES England is a country of 63.7 million people. Her economy is the largest economy of the four countries of the UK. UK has importance in textiles and chemical products, beside these the automobiles, locomotives and aircrafts are also the important industrial products. UNITED KINGDOM has the the 3rd in the Europe and 6th largest national economy in the world by the nominal GDP. ENGLAND is a mixed economy’s country, beside other country such as ICELAND, SWEDEN, FRANCE UNITED STATES, RUSSIA, CHINA and HONG KONG. These are the countries’ economy is mixed, in those economy society some of the part is manged by the government and the rest it controlled by the private firms and the individuals. Being the mixed economy the ENGLAND has to face some advantage and the some disadvantage. In below we will find its total idea. Definition of pure command, free market and the mixed economy Pure command economy: When any economy is fully controlled by the government, the government decide the allocation of the resourses and they answer the three questions of allocation. This type of economy is theoretical extreme example of economy, it the real world it does not exits, we just use this type of theoretical example for the comparison of the real world economy. Through laws, restrictions, regulations and the involuntary taxes the government force all allocation. In this type of economy the Government set the rules for the people, and if they do not follow the rules they will be punished. The communistic CHAINA and the former SOVIET UNION are the good example for the pure command economy. Five characteristics of the pure command economy According to the need of the nations the government provides the goods The government regulated the all price and moreover the public good will be the available for the public needs The salaries, wealth will be the same for every body There will be common goals, the technology will be seen the greater advantage because of the resources are being allocated correctly to achieve the goal No unfinished project, no inflation and the low unemployment. Free market: This type of economy is based on with the little or without any government control on the supply and the demand. In this type of economy market, the buyers and the sellers are allowed to business freely, where the mutual understanding on price is found and we will not find any form of taxes, subsides or regulations. In the simple way a full free market is summary term for an array of exchanges that take place in society, here the agreement is free and mutual understanding for service or good between two parties . Mixed economy: In the mixed economy system we will see variety of the government and the private control, its looks like the combination of the socialism and the capitalism. We can’t find a single mixed economy’s definition, where we will find a degree of the government regulation of the markets and the a degree of the economy freedom. We can describe the mixed economy as the market economies with the strong administrative overlooking. England as a mixed economy England has the one of the biggest economics of the world, in this economy the Private and the Public contribution is same. Here the public ownership has been reducing since last two decades. While England was first industrialization in the 1800, the economy of England has shifted towards the service sectors over the years.While the industrialization was growing up rapidly, the service sectors were also developing significantly. Under the government of Margaret Thatcher in the 1980s, the most of the state owned enterprises in the service and the industrial sectors were privatised since it was nationalised at 1940s. Now UK government owns very few of the industries such as the Royal mail. Advantages of Mixed Economy There are many reasons why many country choose the mixed economy for the economic development. In below we can see some discussion about that. (1) Job security To maximise the profits is the aim of the private firms, they are sensitive to the market.During the boom time, when the demand of service and the goods are going up, the employment of the job market rise quickly, but when the market is down like the recession period the private company will not keep the excess labour as it will increase the production cost, for this reason the private workers works in a higher risk of unemployment. On the other hand the government sector, they have to follow the labour and the laws, in the government sector they have to appointment new employees every year, and the certain number of workers will get the promotion every year. As in the government invested company the chance of unemployment is very slim, people are not in risk in the retrenched. Therefore in the mixed economy, it is very important to have the part of government involvement for the security of the people’s life style. (2) Avoid exploitation As we know that, the private enterprise is always oriented for the profit, so they never give the priority about the basic rights of human being, such as education, health care, may be they give very few concentrations about those matters. If this problems and negligence always continuing, it will widen the gap of literacy rate and income inequality between the two society of lower and the upper social class. For this reason in the mixed economy society, the government setup the many facilities such as NHS and the various higher institution to narrow the gap. (3) Regulation of monopoly firms When there is a single seller for the service or the goods in the market we called it monopolist, if a company has the control on the market over than 25% we can consider it as a monopoly, it is the example of the classic market failure, by the business sense. The cost efficient has less of incentive as in the monopoly market the monopolist don’t have that much competition or no competitions, to over come this problems the government can make the product market bigger. To do this, the government can breaking down the barriers to entry and to make the other firms encourage the government can make contest in the market, this type of tape can boost the market supply and in this way the consumers can get the service or the goods in the cheaper price, the competitions, productivity and the investment can be increase by this type of actions. In UK there are some regulators such as Ofwat.ORR, Ofcom who are doing the privatising . (4) Economic policy In many responsibilities of government the economic policy is the one of the biggest. As  the Government and the state economic advisers are overlooking the economic conditions of the country, they can propose or invest more money for the public sectors, such as they can invest money for the road constrictions, repairing or making building or the bridge, in these ways they can make more job opportunities for the betterment of the public economy or we can say to make more jobs. On the other hand the government can lower the tax for the increase the buying power of the people. We can give here a good example, THE BANK OF ENGLAND has reduced the interest rate for the people as they can borrow more money and can setup more business, that will be increase the job sector. On the other side we can see that the private sectors are only invest for make the money, they are not involving their money for the economy development of the society, in the other way they are not capable to over come the government’s financial capability. (5) Regulation of water and air pollution In aspect environmental matter, the private companies are acting as â€Å" Environmental Villain†, for their own profit the private enterprise always using the dear natural resources, continuously. They are consuming the natural resource and then eject the smoke, dumping the polluted solid wastes insensibly and also pouring out the nature destroying liquid . This type of private enterprise producers are said to be only concern about the MPB (Marginal Private Benefits) and the MPC (Marginal Private costs) in their decision making. This way the government should be mediate, could be set some type of the agreements with the private companies. For paradigm, the UK government is in a agreement to the Global and the European for the reducing target of the emergence of carbon dioxide by 80% in the time of 2050. In the year 2002 the European government introduced a scheme named ETS (Emission carbon trading), in the aim of limiting the outflow of the carbon from the big industries such as the energy, glass, brick making, steel and others. As this emission carbon trading has the positive effect on the nature, many other countries are introducing this type of the program in there country. (6) Narrowing income inequality If we see the in the pure capitalist economy society, we will see that the rich people are getting more richer and the poor are getting more poor. As less or no intervention in this type of economy after a certain time we will see the pyramid of the income distribution, in this pyramid, a large proportion of the people’s wealth and the GDP is control by the very few of the rich people. The income can be distributed by the involving of the state, first is the introduction of the dynamic tax system, where the rich people have to pay greater amount of the tax, beside this the national minimum wage also have the great effects on the economic development. In UK the minimum wage is increasing every year, on the other hand the unemployment, sickness benefits also help to reduce the distance and the bad effects of the economic deference between the poor and the rich people. More over this type of the government involvement can balance the national economy in the mixed economic states. (7) Provision of public goods dynamic there are two features of the public goods, the 1st one is the non rivalry, it means that the amount of the goods for the other users will not decrease even though whatever the consumption of the public goods. Beside this non-excludability is the another one. If one time this type of facility provided, no one will be slipped from the benefit. The private company will not be interested fro this type of the benefits of the free riders or the publics. For the definition of the free rider we know that he who get the benefits from a area but not doing any contribution to it, actually if we count the end result of having the benefited, no one will pay for the facilities. Here the government has to pay it from the money of the taxpayers’, for the example of this type of the benefits is the public road, bridge, lighting on the streets and also we can mention here national defense. Disadvantages of Mixed Economy Even though there are many economic facilities in the mixed economy policy but besides this we can see some of the economic crisis what England have to face for being mixed economy country. In below there is some discussion about the coming disadvantage What collisions could be happen In the mixed economy we can see the balance between the capitalism and the socialism, the mixed economy tries to help for the advantage of the capitalism and the socialism, this aim can be understood if there is good combination and the understanding but the real situation is, there is continuous encounters going on between the two sectors. This can make the situation more bitter and the noncompliance. Some time the private sectors can think that the public sectors are having more priority than them. It could be happen some time that the public sectors tries to avoid their worthleness and the wastefulness to the private sectors. In a one word the faithfulness and the mutual understanding none can really works perfectly in this situation, Insubstantial The mixed economy is base on the two inimical ideologies, those are absolutely opposite to each other. Though the mixed economy tries to combine the two different ideology together but mixed economy can be find doing less to both of them. For the conflict in terms, the mixed economy has been criticized. For detail, there can’t be the middle way in between the central direction and the atomistic competition. For the mixed economy there will be the mixed of the central direction and the competition but the mixed economy can not works good. If they are incomplete, the competition and the central direction become poor, and than they used the inefficient tools. After this, they used the alternative principles to minimized the problems, and the mixer of the two meaning that none of them will work properly. If the two systems relays on each other the result will be worse. Nature of short live From the above discussions we can see that the mixed economy always runs on the risk of the nature of the short lived. As the time passes by, a violent struggle chases between the two sectors for the name of the supremacy. The state may be fall into fail to regulate the private sector properly when this sector is flourishing. On the other hand if the public sector loses the power, the mixed economy can turn in to a capitalist economy, and it can be a socialist economy if the public sectors become more powerful. The symbol of the weakness Some people says that the mixed economy has a disease as the capitalist, and the â€Å"Socialisation of investment† is one of the attempts to restore it. In this way of view the mixed economy is the diseased phase of the capitalist economy, for this reason it called as â€Å" Capitalism in the oxygen tent. By this sense the mixed economy is the spurious capitalism. Endangers freedom Capitalism. It could be happen that a mixed economy can go into or lead to abridgement of freedom of the individual. It also feared that the control of the economic life and the problems into the planning can lead the mixed economy in such a position where the individual could lose the identity. Inefficiency of the public sector There is a record of the poor performance in the mixed economy. Redtapism, waste, corruption and the inefficiency is the main point ; by those, the mixed economy suffers with. Therefore the public sectors suffer from two reason, To increase production volume or Reducing the cost. Failure for pluck up the economic inconstancy The theory of mixed economy has become popular in many countries, spatially in the capitalist; as this economic policy is believe to be the good solution for pluck up the economic inconstancy, but somehow the economic problem still goes all the way. The economic inconstancy can be cut out only when the central plan can cover the entire economy, but in the mixed economy, the kind of regimentations those are assigned on the private sector leaves much to be intention.

Who Is Free To Choose :: essays research papers

Who Is Free To Choose?   Ã‚  Ã‚  Ã‚  Ã‚   The Internet started out as a tool for transmitting information to learn and study. Free expression on the Internet is one of the things that makes the Internet so great. People can get information on a subject from many different areas. This gives the chance for people to see an issue form other points of view. The Internet has developed into a vast medium of knowledge with many users contributing to its growth. With the growth of the Internet, many people have seen it as a source to express their ideas to the public. Some would even view the Internet as a virtual community, and say it is a democracy. People argue that with such freedom, the Internet should be censored to protect children form pornography, and others from sites that may concern 'objectionable'; material. There are people who live under the 1st Amendment and they use the Internet as an outlet to express their ideas and to incorporate ideas from others. Censorship of the Internet is wrong because it obstructs other pe ople from accessing what they want to see and it inhabits people's free speech. Censorship on the Internet has been a growing concern for the past three years. The wide range of information available has made it a tempting target for those who want to control what a person can see and read. The Random House Webster's School and Office Dictionary defines censorship as, 'An official who examines books, films etc., to suppress anything objectionable';. (CD ROM) The next question is who is going to decide for the millions of users on the Internet what is objectionable for them to see and read. The Internet has developed into a vast medium of knowledge with many users contributing to its growth. In this country, many activists for censorship on the Internet mainly have one thing on their minds. They want to protect children from pornography. Although I view this as big concern, there is a grater issue at hand. Since censorship involves all forms of expression, censoring the Internet woul d hurt many people. The Internet is an international community; we must view it as pertaining to other countries, not just the United States. Not all countries have the privilege of living in a democracy and under the Bill of Rights. As a result, the Internet has brought a new sense of freedom to most people who oppressed by tyrannical governments, or those that disagree with a government but are not allowed to express it.

Brand Naming: Kraft Foods’ ‘Isnack 2.O’ Controversy in Australia

Australia; Consumer packaged goods Abstract: This case is about Kraft Foods Inc's decision to launch a breakfast spread with the name ‘iSnack 2. 0' in Australia, and the controversy that followed which forced the company to withdraw the brand name. The company had decided to give the name ‘iSnack 2. 0' to a new version of the Australian food icon – Vegemite – in September 2009. While the company felt that the name it had arrived at after conducting an on-line brand naming contest would appeal to the generation Y segment who were using popular products such as the iPod and the iPhone, the target segment rejected the name outright and there was a huge backlash against the company. Marketing and branding experts were divided in their reactions to Kraft's branding exercise. While some experts felt that this was a genuine misjudgment on the part of the company, others felt that it was a clever marketing ploy to raise awareness about its new product. While the debate on this issue raged on, experts were almost unanimous in their view that this episode would not only be remembered as a horrible example in the history of branding, but would also serve as a valuable lesson in branding strategy for all marketers. The case will help students to: (1) understand the issues and challenges in naming a brand (new brand, brand extension, rebranding); (2) analyze the effectiveness of crowd sourcing in branding decisions; (3) appreciate the importance of marketing research in branding decisions; (4) analyze the pros and cons of using social media as a marketing tool to generate publicity for a product; (5) understand why the target segment rejected the brand name ‘iSnack 2. ‘ for the brand extension of the iconic Vegemite brand; (6) discuss and debate whether Kraft's decision was a deliberate attempt to create controversy to create awareness for its new product and the related ethical issues; and (7) explore ways in which Kraft could have made the branding campaign more effective and also explore branding strategies that Kraft's marketing team can adopt in the future. This case is meant for MBA / MS students as part of the brand management / consumer behavior/ marketing communications curriculum. The teaching note includes the abstract, teaching objectives and methodology, assignment questions, feedback of the case discussion, and additional readings and references. It does not contain an analysis of the case.

Terrorism And Human Rights Abuses

Terrorism and Human Rights Abuses in the Balkans, Eastern Europe and the Persian Gulf The Balkans, despite being a relatively small area, is home to an expansive assortment of nationalities, cultures and religions (Popescu, 2008). Hence, it is inevitable that any changes in the balance between them will have important political, social and economic consequences that will affect the entire region (Popescu, 2008). Terrorist groups took advantage of the instability brought about by the distrust of Balkan societies in their respective governments (Popescu, 2008).As a result, they easily turned the region into a breeding ground for extremist and fundamentalist groups, as well as a â€Å"transit corridor† for missions in third countries (Popescu, 2008). The war in Bosnia-Herzegovina in the 1990s, for instance, originated from the desire of the Bosniaks (Bosnian Muslims) to establish an Islamic state (Popescu, 2008). They used Islam as a â€Å"nationalistic rhetoric,† equating the survival of their country with the restoration of Muslim national identity (Popescu, 2008).The Bosniaks were supported by Islamic countries such as Saudi Arabia, Afghanistan, Kuwait, Libya and Iran, providing them with weapons and soldiers (Popescu, 2008). From 1992 to 1995, 6,000 â€Å"Arab-Afghan† rebels came to the country to fight in the hostility (Popescu, 2008). After 9/11, majority of the charitable institutions in Bosnia-Herzegovina were investigated and closed down due to their alleged ties with terrorist organizations like the Al-Qaeda (Popescu, 2008). In March 2002, police raided the BosanskaIdealna Futura-BIF, a Sarajevo-based humanitarian organization (Popescu, 2008). They found military manuals, forged passports, weapons and personal correspondence between Osama bin Laden and BIF founder Enaam Mahmud Arnaout (Popescu, 2008). Human rights abuses by Persian Gulf nations (Saudi Arabia, Iraq, UAE, Kuwait, etc. ) and terrorist attacks against US interests were b oth intended to supress political opposition. Despite publicly denouncing â€Å"American imperialism,† the aforementioned countries are notorious for grossly violating the human rights of their citizens (Simbulan, 2002).Majority of political prisoners in the Persian gulf nations were detained for speaking out against corruption and totalitarianism in their respective countries (Simbulan, 2002). Prominent Omani playwright and human rights activist Abdullah Ryami was imprisoned on July 2005 for vocally criticizing the Omani government's arrest and trial of 31 Omanis belonging to the Ibadi sect for allegedly plotting a coup (Human Rights Watch, 2005). At the time of his incarceration, he had no contact with his family or a legal counsel (Human Rights Watch, 2005).He was also banned from writing in newspapers and producing plays for television (Human Rights Watch, 2005). On December 2007, activists in Bahrain staged a series of demonstrations to â€Å"mark abuses by security for ces during political unrest in the 1990s† (Human Rights Watch, 2008). Dozens of people were arrested in the violent dispersals that ensued, including opposition political activists who protested the Bahraini government's repression of civil liberties (Human Rights Watch, 2008). In January 2008, detainees complained of being subjected to physical and sexual abuse by interrogators and jailers (Human Rights Watch, 2008).The prisoners' request for independent physicians to examine the extent of their injuries was also denied (Human Rights Watch, 2008). The collapse of the Soviet Union contributed to terrorist activities in Eastern Europe by making its newly-formed republics more vulnerable to American military intervention (Howstuffworks, 2008). After the Soviet bloc fell, the US emerged as the world's remaining superpower (Howstuffworks, 2008). The breakup of the Soviet Union granted the US easy access to its natural resources, particularly oil (Howstuffworks, 2008). The paragrap h below summarized the region's potential:Afghanistan occupies the central position in the U. S. strategy for the economic control of the oil and gas resources in the entire Middle East. The U. S. currently imports 51 per cent of its crude oil – 19. 5 million barrels daily. The Energy Information Administration estimates that by 2020, the U. S. will import 64 per cent of its crude – 25. 8 million barrels a day. Caspian region oil reserves might be the third largest in the world (after Western Siberia and the Persian Gulf) and, within the next 15 to 20 years, may be large enough to offset Persian Gulf oil.Caspian Sea oil and gas are not the only hydrocarbon deposits in the region. Turkmenistan's Karakum Desert holds the world's third largest gas reserves – three trillion cubic meters – and has six billion barrels of estimated oil reserves. Current estimates indicate that, in addition to huge gas deposits, the Caspian basin may hold as much as 200 billion b arrels of oil – 33 times the estimated holdings of Alaska's North Slope and a current value of $4 trillion. It is enough to meet the U. S. ‘ energy needs for 30 years or more (Yechury, 2001).Hence, it was no longer surprising if the US declared war against the Taliban regime of Afghanistan. But majority of the extremist and terrorist groups in the former Soviet Bloc and in Eastern Europe are allied with the Taliban, as the Taliban provided them with weapons, training and manpower (Godoy, 2001). Therefore, the US will have to face a bigger threat of terrorism in Eastern Europe. References __________. (2002, October). The Oil Equation in the US Bid against Iraq. Education for Development, 1, 15-16. Capdevila, G. (2002, October).Outgoing UN Human Rights Chief Repeats Criticisms against US. Education for Development, 1, 30-31. Deen, T. (2002, October). UN Credibility at Stake over Iraq, Warn Diplomats. Education for Development, 1, 10-11. Godoy, J. (2001, November 15). US P olicy Towards Taliban Influenced by Oil – Authors. Retrieved February 28, 2008 from http://www. commondreams. org/headlines01/1115-06. htm. Howstuffworks. (2008). The Fall of the Soviet Union and the Rise of Terrorism. Retrieved February 28, 2008 from http://history. howstuffworks. com/cold-war/the-cold-war-timeline4.htm. Human Rights Watch. (2005, July 18). Oman: Critics Subjected to Injustices They Had Exposed. Retrieved February 28, 2008 from http://hrw. org/english/docs/2005/07/18/oman11343. htm. Human Rights Watch. (2008, January 21). Bahrain: Investigate Alleged Torture of Activists. Retrieved February 28, 2008 from http://hrw. org/english/docs/2008/01/21/bahrai17838. htm. Human Rights Watch. (2008, February 16). Bahrain: New Allegations of Detainee Abuse. Retrieved February 28, 2008 from http://hrw. org/english/docs/2008/02/16/bahrai18083.htm. Lobe, J. (2002, October). US Vision of Might and Right. Education for Development, 1, 3-5. Popescu, Teodora. (2008). Tackling T errorism in the Balkans. PDF File. Retrieved February 28, 2008 from sparky. harvard. edu/kokkalis/GSW9/Popescu_paper. pdf. Simbulan, R. (2002, October). Why the UN Must Defend Iraq against the US War of Aggression. Education for Development, 1, 48-50. Yechury, Sitram. (2001). America, Oil and Afghanistan. Retrieved February 28, 2008 from http://www. hinduonnet. com/2001/10/13/stories/05132524. htm.

Poe Essays - Edgar Allan Poe, The Cask Of Amontillado, Poe

Poe Essays - Edgar Allan Poe, The Cask Of Amontillado, Poe Poe This essay is about how Poe uses the description of environments in his narratives. I shall explain this usage with close reference to several short stories by Poe. A full listing of the stories used appears in the List of Works Consulted at the end of this essay. It is important to note that in all of the stories, the narration is in the first-person. This has deep-reaching effects on how particular environments are described. This will also be commented upon. The first excerpt comes from a story entitled ?MS Found In a Bottle?: Our vessel was a beautiful ship of about four hundred tons, copper-fastened, and built at Bombay of Malabar teak. She was freighted with cotton-wool and oil, from the Lachadive islands. We had also on board coir, jaggeree, ghee, cocoa-nuts, and a few cases of opium. The stowage was clumsily done, and the vessel consequently crank. Poe describes his environments in great detail ? thus giving the reader a clear representation of where the scene is taking place. The above description is short and concise compared to a usual Poe description. Here he has described the ship as beautiful ? this is an opinion and not a description, and Poe often gives opinions in his descriptions. His description consists of the weight of the ship, what it is made of, where it was built, of what it was built, and the cargo it was carrying. A further minute detail is that the ship was lopsided because the cargo wasn?t stowed properly. This is the sort of meticulous detail that Poe generally uses. It is unusual in his works to find a detailed description this short however. This next excerpt is from the same story, and is more typical of Poe?s descriptive style ? particularly the length of the description: I have made many observations lately upon the structure of the vessel. Although well armed, she is not, I think, a ship of war. Her rigging, build, and general equipment, all negative a supposition of this kind. What she is not, I can easily perceive what she is I fear it is impossible to say. I know not how it is, but in scrutinizing her strange model and singular cast of spars, her huge size and overgrown suits of canvas, her severely simple bow and antiquated stern, there will occasionally flash across my mind a sensation of familiar things, and there is always mixed up with such indistinct shadows of recollection, an unaccountable memory of old foreign chronicles and ages long ago. I have been looking at the timbers of the ship. She is built of a material to which I am a stranger. There is a peculiar character about the wood which strikes me as rendering it unfit for the purpose to which it has been applied. I mean its extreme porousness, considered independently by the ! worm-eaten condition which is a consequence of navigation in these seas, and apart from the rottenness attendant upon age. It will appear perhaps an observation somewhat over-curious, but this wood would have every, characteristic of Spanish oak, if Spanish oak were distended by any unnatural means. The introductory sentence to this paragraph forewarns the reader that Poe is about to make a lengthy description, as he proceeds to do. He offers more speculation than actual description here, but he does to eliminate what is unlikely about the true features of the ship and his rambling resembles the thought processes of the ?average? person. Poe meanders a lot. By this I mean that there is no clear logical progression to his description. In his meandering, there is a sense that the reader is not actually meant to follow the meaning, and that it is only for the narrator?s benefit that it has been written at all. This is consistent with the story, as the narrator commented earlier in the story that he was going to record his observations in case he did not survive. He mentioned specifically that it would be a journal, but this paragraph does not read as a journal. I reads more as notes taken down with the intent to organise and elaborate later. This could quite possibly be the effect Poe was looking for when he