Building Support Systems For People With Psychiatric...

Carling, Paul J. Return to Community: Building Support Systems for People with Psychiatric Disabilities. New York: Guilford, 1995. Print. Return to Community: Build Support Systems for People with Psychiatric Disabilities by Paul Carling, explores broad and practical techniques to help people with serious mental illnesses transition back into society. The term used for the transition for people with mental illnesses is community integration. Carling assesses what current and past approaches have done to meet the needs of people with psychiatric disabilities and how the past research has not been sufficient. The author redefines what we think of people who are mentally ill by giving sources from families, survivors, and even medical companies. He explains that it is not just the family and friends of people with psychiatric disabilities that need to help integration, but the community in which the patient lives needs to step up to help. Carling explains ways in which we can change soc ieties attitude or arrogance on mental illnesses to help others transition back into civilization. Miller, Allison B., and Mark F. Lenzenweger. â€Å"Schizotypy, Social Cognition, and Interpersonal Sensitivity.† Journal of Abnormal Psychology Vol. 123 Issue 1 (2014): 190-204. EBSCO Host. Web. 18 Mar. 2015. In Allison’s Millers and Mark Lenzenwegers article â€Å"Schizotypy, Social Cognition, and Interpersonal Sensitivity†, they discus social understanding regarding schizophrenia can be a hard subjectShow MoreRelatedSex Addiction : An Addiction1340 Words   |  6 Pagesfundamental causes. Part of the argument is whether or not addiction is really a disease or just some ongoing desire that a person chooses not to stop indulging in. A dependence on sex, which is still not completely perceived as a genuine habit by numerous people, is still up for debate. 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CCI dogs function in a human services capacity, as therapy and guide dogs for those who are wheelchair bound, individuals who have a physical, emotional or developmental disability and those who are hearing impaired. This nonprofit agency has been in effect since 1975 and has a paid staff as well as volun teers who work well together to train the dogs and the consumer. They conduct fundraisers throughout the communities theyRead MoreAugmentative and Alternative Communication in Children Essay1545 Words   |  7 Pagescommunication may benefit from AAC use. AAC systems provide a way for children with autism to communicate, enhance verbal language, and participate in social interaction. Systems of AAC include both high-tech and low-tech methods. High-tech methods consist of electronic devices such as the Apple iPad or iPod. Low-tech methods consist of non-electronic systems such as a Picture Exchange Communication System (PECS) or manual signing. 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Helping People Succeed have become a leader in the community due to the services they provided in Martin, St. Lucie, Okeechobee and Indian River counties. We serve over five hundred clients per year. Since the Medicaid expansion and mental health changes under the affordable healthcare in 2014. TheRead MoreThe Harriet Tubman Woman s Shelter Essay1708 Words   |  7 Pagesage of 18 who are in urgent need of housing, food or case management† (Catholic Charities Archdiocese of Washington, Inc., 2010). A low-barrier shelter is â€Å"usually primarily short-term shelter for individuals. Low-barrier shelter is designed to keep people safe, is often open only 12 hours a day, and is often in a congregate setting. This type of program is provided, on a first come, first served basis, to any adult pres enting as homeless. It is sometimes also referred to as emergency shelter† (InteragencyRead MoreThe Fountain House And New York945 Words   |  4 Pagesstarted in New York in 1948 with the idea that people with mental illness can effectively participate in their own recovery (The Fountain House, n.d.). Former patients of Rockland State Hospital, a psychiatric hospital in New York, began a self-help group and then formed WAWA (We Are Not Alone) (The Fountain House, n.d.). The first official meeting of We Are Not Alone was held at the Third Street YMCA in Manhattan. It started out as a support system for people with mental illness, but did not includeRead MoreChildren With Mental Illness : Fountain House942 Words   |  4 Pagesstarted in New York in 1948 with the idea that people with mental illness can effectively take part in their own recovery (The Fountain House, n.d.). Former patients of Rockland State Hospital, a psychiatric hospital in New York, began a self-help gr oup and then formed WAWA (We Are Not Alone) (The Fountain House, n.d.). We Are Not Alone held the first official meeting at the Third Street YMCA in Manhattan. It started out as a support system for people with mental disorders, but did not include treatment

The Royal Dutch Shell Oil Company - 1506 Words

A lot has happened over the last 50 years we’ve landed on the moon, saw the Berlin Wall fall, and even had our lives taken over by smartphones. Over all this time one thing has stayed constant, and that is the partnership of The Lego Group and The Royal Dutch Shell Oil Company. The seemingly unbreakable partnership between these two successful companies came crashing down in October of 2014 as a result of a smear campaign that was spearheaded by the environmental activist group Green Peace. Green Peace was able to challenge the partnership through an effective use of video and social media to spread Green Peace’s message. Green Peace created a public relations crisis for both Lego and Shell and forced the toy maker to choose whether to†¦show more content†¦This dark and troubling YouTube video has been viewed about seven million times over the last year (youtube.com, 2015), which shows just how wide spread the campaign has become. To help with their campaign Green Peace hired Don’t Panic, a London based advertisement agency to help produce their viral video (Heltzel, 2014). By outsourcing to an advertisement agency to help with the creation of their video Green Peace insured that the video would be very eye catching and would reach Green Peace’s target audience. Don’t Panic’s final video was more than successful for Green Peace because they succeeded in getting the video to go viral and spread around the world. Green Peace hoped that by producing the video in all Lego’s they would make viewers want to find out more about the connection between Lego and Shell, and this viral video did exactly that. In addition to the viral video, Green Peace mobilized supporters to go out and protest in front of Shell gas stations across the globe to help raise awareness of the proposed drilling plans. The Green Peace supporters dressed as Lego men and women and stood in front of Shell gas stations with signs that read â€Å"Don’t play with the Artic† (Payton, 2014). Green Peace was able to generate much more attention and support behind their campaign to break up the partnership between Lego and Shell by taking their campaignShow MoreRelatedSWOT Analysis of Shell in Nigeria1364 Words   |  5 PagesOverview of Shell and Operations - Shell is a group of energy and petrochemicals companies, which are operating in more than 140 countries and territories. The Royal Dutch/Shell Group, commonly know as Shell, is an amalgam of over 1,700 companies all over the world. 60% of the Group is owned by Royal Dutch of the Netherlands, and 40% is owned by the Shell Transport and Trading Group o f Great Britain. These two companies have worked together since 1903. Shell includes companies like Shell PetroleumRead MorePaper581 Words   |  3 Pagesstructure of Royal Dutch/Shell Group. 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Oil has been Nigeria’s leading export product for more than six decades. Even though, oil has given Nigeria a tremendous economic boost, nearly sixty percent of that oil production has been carried out under Shell’s regulation, and during these past six decades, there has been enormous environmental degradationRead MoreShell Case Study838 Words   |  4 Pagesâ€Å"Organizational change at Royal Dutch/Shell† This case study on â€Å"Organizational Change at Royal Dutch/Shell† deals with the organizational change that the world’s largest non-state-owned oil company made to respond its operating environmental changes in 1990s (Hill, C 2005, pp. 476-477) While there are a few different structures of global organizations such as worldwide area structure, worldwide product divisional structure and global matrix structure, the Anglo-Dutch company Royal Dutch/Shell (hereinafterRead MoreCompetitive Business Environment For Corporate Finance World1782 Words   |  8 Pages1. Introduction Many reasons such as globalization, technical developments, changing political relations between countries and liberalization cause a compelling and competitive business environment for the companies. This pressure to remain standing in corporate finance world makes companies to be in quest of rapidly effective ways to gain strenght and expand their business activities. At this point, Mergers and Acquisitions, which are two of the essential activities in capital markets to restructeRead MoreRoyal Dutch Shell ( Shell )1798 Words   |  8 PagesRoyal Dutch Shell (Shell) is a multinational oil and gas corporation. Founded in 1907 (Who We Are 2016) Royal Dutch Shell has been a leading member of the oil and gas industry for many years, and as of 2015 is ranked sixth in the world. Shell, along with many other oil and gas companies, has been criticised greatly for their social performance regarding their fulfilment of society’s expectations. 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Concept of the True Fair View in Accounting Free Sample for Students

Questions: 1.What is the History of the TFV? How did it come about, where, and when? What has been this Historical Purpose of the TFV? 2.The Extent to which the Australian Regulatory Environment for Financial Reporting Supports the TFV. Answers: Introduction In recent years, the concept of TFV has become one of the most famous principles in accounting. Moreover, the concept of TFV has become a part of English law and also remains elementary importance in IFRS (International Financial Reporting Standards) and GAAP (Generally Accepted Accounting Principles). It is also fundamental to accounting as well as auditing practices. The TFV concept plays a major role to ensure that an organization is providing or not a true fair view as regards to its financial conditions as well as operating results. Along with this, the concept of TFV requires comparative truth instead of absolute truth about the picture of enterprises. It is because of the financial statements of the business firms depends on the judgments and estimations of the managements; and these estimations cannot provide complete truth about the enterprises. It is not something that only provides a separate add-on to accounting standards. But, it is somewhat that provides recognition, d imension, and disclosure for explicit aspects of financial reporting and auditing. In addition to this, this research paper would be helpful to conduct literature review on the concept of true and fair view. It will portray the history and historical purpose of the TFV. Furthermore, the paper would helpful to illustrate the extent to which the Australian regulatory environment for financial reporting supports the true and fair view. 1.History and Historical Purpose of the True Fair View According to the authors, Salihin, Fatima Ousama (2015), the word true fair is one of the most prominent words that are used in the area of accounting finance. It is useful to express the fundamental standards of financial reporting and also to justify the financial decisions in an effectual and a significant manner. Moreover, the term is also used in the instructions as well as guidelines of auditing financial standards to the company law acts. Along with this, in the words of Chambers Wolnizer (1991), the origin of the true and fair view is the result of the constitution. Early in the 19th century, by considering the recourse of legislation as well as constitutive documents, business organization had put their opinions and suggestions about the true and fair view. They also desired that the TFV concept must be involved in the companies legislation of 1844 1856 to do accurate valuation of assets (Salihin, Fatima Ousama, 2015). On the other hand, the authors Nobes Parker, (1991) say that, the meaning of the TFV has never been elucidated by statute. The TFV concept has become a major subject of debate for the people. But, in actual, the fact is that, the incidence of the true and fair view is totally related to the financial statements of the business corporations. moreover, as per the UK joint stock companies act 1844, the directors of the business firma are responsible to prepare balanced book related to the financial transactions statements; and they are also bound to make a true and fair balance sheet to remove financial errors for the growth of the organizations (Salihin, Fatima Ousama, 2015). But, the UK joint stock companies act 1856 removed such types of provisions and also provided new provisions to maintain transparency into the financial statements of the companies. According to this new act, the directors of the companies are obliged to consider the principle of double entry to make true fair accounts related to the companies. Moreover, the auditors were bound to affirm that the balance sheets of the companies are fair and complete to fulfill the financial obligations of the business organizations properly (Chambers Wolnizer, 1991). In addition to this, in the words of Albu, Albu, Alexander (2009), the TFV concept occurred form the Joint Stock Companies Act 1844 as well as 1856. These acts can be seen very relevant to the true and fair view at that time period. Moreover, a TFV view is also considered as one of the base principles of financial accounting that is very much useful in order to prepare financial information and financial statements in an effectual and an accurate manner. Along with this, as declared in financial accounting, the TFV concept is based on the four basic concepts of accounting such as: going concern, reliability, accruals, and discretion. Without these principles of accounting, business organizations may face difficulties to prepare their financial statements and also compare their financial performance with other entities. Moreover, by considering these principles, the true and fair view provide proper instructions as well as guidelines to business organizations; so they can prepare fin ancial statements and also compare financial performance growth of the businesses (Albu, Albu, Alexander, 2009). So, it is clar that, the term TFV is originated from the Companies act 1844 1856 to improve the financial consistency of the business corporations. On the other hand, according to Council (2014), the historical purpose of the TFV concept was to determine the appropriate valuation of the assets of the business organization. But, the purpose of the true and fair view is not limited only to valuation of assets. It is more than decided. For example, the other major purpose of the TFV concept is to ensure that the accounts of the business firms are able to give a true and fair picture about the financial transactions and statements of the companies. The TFV concept is liable to offer additional disclosures at what time obedience with accounting standards are inadequate to portray a true fair view properly (Chambers Dean, 2013). Furthermore, the concept is also valuable to reduce complexities when acquiescence with the standards does not consequence in the appearance of a true and fair view. It is also designed to make sure that the deliberation that they give to these matters is apparent in their considerations as well as documenta tions. So, it is clear that, the historical purpose of the true and fair view is to maintain consistency in the financial functions and also prepare financial statements according the accounting standards as stated in the Companies acts (Council, 2014). Along with this, in the views of Svensson Samuelsson (2004), the true and fair view is an idealistic aim that is required to prepare financial statements correctly within the time frame. It explains the obligatory standards of financial reporting and also validates financial decisions of the corporations. Moreover, the TFV is a legal notion because of it is related to the Companies act. The financial statements as well as book of business firms portrays the true and fair view when the business firms records all the financial transactions accurate in their account books. They are also bound to observe that they have been followed all the mandatory provision of Companies act and related laws to prepare financial statements properly (Gaeremynck Vermoesen, 2009). The TFV concept is also used by auditors to find out that the financial statements of the businesses are showing or not a true fair view of the financial state of affairs of the companies. As a consequence, it can be said tha t, the TFV is a legal term that is required to maintain the consistency and transparency within the financial transactions and statements of the business corporations. 2.Extent to Which the Australian Regulatory Environment for Financial Reporting Supports the TFV In recent years, the popularity of the true and fair view is increasing day by day in all over the world. Most of the nations have used the concept of true and fair view to perform their financial obligations and also prepare financial statements in an accurate manner. Along with this, according to Karan (2002), the Australian regulatory environment is also providing complete support to the true and fair view. In Australia, the true fair view has been in the legislation of companies from the time when the Victorian Companies Act 1890. Moreover, as stated in the ASC (Australian Securities Commission), the he true and fair view is a fundamental part of the Australian financial reporting and auditing. In Australia, as declared in section 297 of Corporations Act, the business corporations are required to make true fair financial statements and financial notes in an appropriate manner (Previts, Walton Wolnizer, 2010). Moreover, it is also true that there is not a specific definition of the TFV. But, according to this concept, the Australian firms are obliged to provide a true fair view about the financial position and financial performance of the businesses. On the other hand, in the views of Livne McNichols (2009), the true fair view that is originated from the Joint Stock Companies Act of 1844 bound the companies to prepare inclusive and complete balance sheets. In Australia, the TFV has become an integral part of the regimes of corporate financial reporting. The TFV observes all the activities of business entities and also restricts the corrupt activities of corporate opportunists to improve the financial competence of the businesses. The high scale of TFV has been supported by the Australian accounting standards (Gay Simnett, 2015). Along with this, according to the Corporations Act 2001, the Australian business organizations must perform all the financial transactions and also prepare financial statements in accordance with the accounting standards mandatory (s296) as well as the TFV requirements. Moreover, by the Australian accounting standards, the TFV concept has been considered as the dominant qualitative standard for financi al reporting and audition; that show that the true and fair view is highly supported by the Australian regulatory authority for financial reporting within nation (Livne McNichols, 2009). In the same manner, in the words of Sheenan (2009), the true and fair view has become legal in Australia that spreads out traditionalism in financial reporting. The view also provided clear shape to the audit functions and balance sheet purposes in the early 20th century. According to this, the auditors are liable to collect and provide reliable information to give respect to the true financial position of the companies. Furthermore, according to the s.297 of the Corporations Act, the annual financial statements of the Australian business corporations must give a true fair view about the financial position of the company (Campbell Houghton, 2005). Apart from this, if the financial statements are not prepared in reference to accounting standards and do not present a true and fair view then the business firms are obliged to include additional information to provide a true fair view in the financial statements of the businesses. A true fair view is required to verify that the financ ial statements are according to the regulations, accounting standards, and also competent to present a fair view in front of the stockholders of the organizations (Sheenan, 2009). In addition to this, according to the author Ramirez (2010), the Australian regulatory environment supports the true and fair view to comply the financial statements with accounting standards. The major reason behind it is to guarantee reliability and comparability of financial information and notes for the enforcement purposes. Moreover, acquiescence with accounting standards is about to escort a true and fair view in the financial statements of the organizations. The accounting standards that are issued by the IASB (International Accounting Standards Board) are principles-based, and scrupulous those promote fair value accounting in the financial statements of the organizations (Kirk, 2001). After 2005, the Australian organizations are continuously implementing all these accounting standards only to present a true and fair view of their financial statements and performance effectively. In opposite to this, deficiencies in the accounting standards will lead inadvertent results in the financial statements and therefore would not be able to lead a true and fair view in the statements of the companies (Ramirez, 2010). On the other hand, in the views of Kilgore, Leahy Mitchell (1999), the Australian firm are obliged to provide a true and fair view in their financial statements and reports. It is because of the financial directors are very strict to meet to the accounting standards and to make sure that their financial statements can give a true and fair view in the financial statements. Along with this, they also observe that how the accounting standards and TFV concept are used by the employees of the organizations. They also ensure that their employees are putting a TFV in the accounting and financial practices (Campbell Houghton, 2005). The Australian finance directors take specific actions to act in accordance with the requirements; so their financial statements may present a true and fair view in front of everyone. As a consequence, it can be assumed that, the Australian regulatory environment for financial reporting supports the true and fair view at a very high extent or degree. The main p urpose of this is only to comply with all the accounting standards to improve the financial performance and efficiency of the businesses in an effectual a significant manner. Conclusion On the premise of the above analysis, it can be concluded that, a true and fair view is achieving more and more popularity on the regular basis. The TFV is a legal term that obliged to business firms to ensure transparency in the financial statements as well as financial notes of the businesses. Along with this, it is also observed that, in current, it has become a core accounting principle that improve the financial efficiency and also reduce discrepancy form the financial statements of the business organizations. Moreover, it is also scrutinized that, the Australian regulatory environment for financial reporting also proving support to the true and fair view to improve the financial conditions and economy of the nation in a more comprehensive manner. References Albu, C. N., Albu, N., Alexander, D. J. (2009). The True and Fair View Concept in Romania: A Case Study of Concept Transferability. Retrieved From: https://halshs.archives-ouvertes.fr/halshs-00458913/document Campbell, T., Houghton, K.A. (2005). Ethics and Auditing. USA: ANU E Press. Chambers, R. J., Wolnizer, P. W. (1991). A true and fair view of position and results: the historical background. Accounting, Business Financial History, 1(2), 197-214. Chambers, R.J., Dean, G.W. (2013). Chambers on Accounting: Logic, Law and Ethics. NY: Routledge. Council, F. R. (2014). True and fair. Retrieved From: https://www.frc.org.uk/FRC-Documents/Accounting-and-Reporting/True-and-Fair-June-2014.pdf Gaeremynck, A., Vermoesen, R. (2009). Guidelines to the Auditor in Prospectus and Other Related Engagements. UK: Maklu. Gay, G., Simnett, R. (2015). Auditing and Assurance Services in Australia, Sixth Edition. Australia: McGraw-Hill Education Australia. Karan, R. (2002). Irreconcilable Legal and Accounting Views of A True and Fair View: An Emerging Alternative from Australian Reforms. Journal of Law and Financial Management, 1(1), 44-52. Kilgore, A., Leahy, S., Mitchell, G. (1999). The true and fair view concept: evidence from Australia. Asian Review of Accounting, 7(1), 96-111. Kirk, N. E. (2001). 'True and fair view'versus' Present fairly in conformity with generally accepted accounting principles'. Retrieved From: https://www.massey.ac.nz/massey/fms/Colleges/College%20of%20Business/School%20of%20Accountancy/Documents/Discussion%20Papers/208.pdf Livne, G., McNichols, M. (2009). An empirical investigation of the true and fair override in the United Kingdom. Journal of Business Finance Accounting, 36(1?2), 1-30. Nobes, C.W. Parker, R. H. (1991). True and Fair: A Survey of Uk Financial Directors, Journal of Business Finance and Accounting 18(3), 359-375. Previts, G.J., Walton, P., Wolnizer P.W. (2010). A Global History of Accounting, Financial Reporting and Public Policy: Europe. USA: Emerald Group Publishing. Ramirez, S. (2010). The Fear of Freedom: Politicians and the Independence and Accountability of Financial Sector Supervisors. Australia: International Monetary Fund. Salihin, A., Fatima, A. H., Ousama, A. A. (2015). Analysis of the true and fair view concept: an Islamic perspective. International Journal of Managerial and Financial Accounting, 7(1), 38-61. Sheenan, K. (2009). The regulatory framework for executive remuneration in Australia. Sydney L. Rev., 31, 273. Svensson, J., Samuelsson, M. (2004). True and Fair View-A study of the implications of this concept within IAS and Swedish GAAP. rapport nr.: Externredovisning och fretagsanalys.

The Scarlet Letter Symbolism Essay Example For Students

The Scarlet Letter Symbolism Essay Webster defined symbol with these words: Something concrete that represents or suggests another thing that cannot in itself be pictured. This concept has been particularly applied to literature and used by writers throughout history. Nathaniel Hawthornes The Scarlet Letter uses multitudes of symbols in such a manner. One of the most prominent, and most complicated, of such symbols is the scarlet letter A. The scarlet letter A is a symbol of a daughters connection to her mother, isolation, and the devil and its associations. The scarlet letter represents Pearls emotional attachment to Hester. For instance, Pearl is as deeply affectionate to the letter as she is to her mother. In chapter ten, Pearl takes a handful of , them along the lines of the scarlet letter. In this instance, Pearl is showing her fondness for her mother by decorating her letter à ¢Ã¢â€š ¬Ã¢â‚¬Å" as if the letter itself were a medium between the two. Additionally, Pearl views the letter and her mother as equals. During chapter fourteen, Hester decides to remove her letter while in the forest. We will write a custom essay on The Scarlet Letter Symbolism specifically for you for only $16.38 $13.9/page Order now Thus, Pearl is reluctant to approach her. Hester, realizing what is wrong, says, Pearl misses that which she has always seen me wear. After she returns the letter her bosom, Pearl kissed brow and both cheeks à ¢Ã¢â€š ¬Ã‚ ¦ but à ¢Ã¢â€š ¬Ã‚ ¦ Pearl put up her mouth, and kissed the scarlet letter too. Because of the fact that Pearl equates the letter to her mother, the letter is as deep a symbol of motherly connection as Hester is herself. In addition to emotional attachment, the scarlet letter represents isolation. Whoever wears the letter will be feared by society. In chapter five, children à ¢Ã¢â€š ¬Ã‚ ¦ would creep nigh enough to behold à ¢Ã¢â€š ¬Ã‚ ¦ and discerning the scarlet letter on her breast, would scamper off with a strange, contagious fear. In this passage, the narrator describes the letter as if it triggers fear in those who see it, and thus these individuals avoid the letters bearer. Also, the letter directly creates isolation of its bearer. The narrator speaks of the letter saying that it has the effect of a spell, taking out of the ordinary relations with humanity, and enclosing her in a sphere by herself. Here, Hester first appears with the letter upon her, and the letter is describes as creating an encompassing zone of isolation around her. Fear is a stimulus of isolation, and the scarlet letter radiates both fear and isolation à ¢Ã¢â€š ¬Ã¢â‚¬Å" therefore making it a powerful symbol of isolation. Although the scarlet letter has several figurative meanings, it also has literal ones as well, such as the devil and its associations. In chapter sixteen, Pearl inquires Hester as to whether or not she has ever met the Black Man, or forest-dwelling devil. She responds, Once in my life I met the Black Man! à ¢Ã¢â€š ¬Ã‚ ¦ This scarlet letter is his mark. Here, Hester is comparing the letter to the devils symbol of previous presence. Moreover, the scarlet letter is an icon of Hell. When Roger Chillingworth and Hester are conversing in chapter three, Chillingworth admits that the adultery was his folly, but he also makes a subtle remark about the letter itself, saying, I might have beheld the bale-fire of that scarlet letter blazing at the end of our path. Because he refers to the letter as having evil fire, he is making an innuendo that the letter is from Hell. In these instances, direct or indirect references to the devil and Hell make it clear that the letter is indeed infernal. The scarlet letter A, the most intricate symbol in the novel, is extremely diverse as its meanings strongly contrast. Often times, these meanings of the symbol are directly stated, but they are frequently indirect as well. The symbols meaning can also be expressed through a variety of methods such as character dialogue, narrative, or allusions through imagery. Despite the differences between maternal love, estrangement, and avernal entities, the letter is still able to encompass these concepts into its symbolism.