John F. Kennedy’s Inaugural Address Essay Example for Free

John F. Kennedy’s Inaugural Address Essay John F. Kennedy’s Inaugural Address The Inaugural Address, by John F. Kennedy is about the people cooperating to make America a better place for everyone. John F. Kennedy’s speech was delivered in the east side of the capitol on January 20, 1961. In John F. Kennedy’s inaugural address, he emphasizes the need for unity among mankind. John F. Kennedy utilizes anaphora to evoke togetherness throughout the world. Throughout his speech, Kennedy repeats, â€Å"we pledge† several times. Kennedy means to convey unity by using â€Å"we† to connect to the people. Because the phrase is repeated so many times it shows how bad he wants the idea grasped in to the peoples minds. By using the word â€Å"pledge† he is able to emphasize the promise that the people made to America. Kennedy also reiterates the phrase, â€Å" we shall† many times. Through the phrase â€Å"we shall† he is able to highlight that everyone is going to help. It makes the people see that they have a part in constructing America, for Kennedy cannot do it on his own. He wants to build a unity where everyone is on the same team; together they will help each other out and strive for the unity of America. Kennedy wants to be on the same side as the people; he constantly say’s â€Å"let both sides† so that he can come into an agreement with them. If Kennedy makes a connection with the people they will do as he says. He wants â€Å"both sides† to collaborate with each other to create a strong nation. If he were able to create a unified nation, the people would live in a civilized manner, all-willing to help. Through anaphora, Kennedy is able to present the theme that together you can conquer all.

Friday :: essays research papers

FRIDAY A handsome, in about 26 years old, with straight and strong limbs, tall and well shaped fellow who bare name Friday which he got for the memory of a day he was rescued. The native who was saved from a certain death by Robinson Crusoe during one of the cannibal rituals of a local tribe. By the man who was actually on his way to Africa to buy Negroes! His hair was long and black but not curled, he had very high forehead and great sparkling sharp eyes. Friday’s appearance was somewhere in between Negro and European, black but tawny skin, round face and small but not flat nose as most of the Negroes have. Of course, like all Negroes have, had he fine teeth well set and white as ivory, but oddly enough – thin lips. To lay his head flat upon ground, close to person’s foot and set other foot upon his head – this was Friday’s way of showing the servitude and submission. Robinson understood him in many things and let him know how very pleased he was with him. This was something Friday understood before he could speak Robinson` s language. Still he was a cannibal in his nature, full of lot abhorrence. We can see how the other culture is suppressed from the very beginning. Robinson cures Friday of his cannibalistic habits and gives him a new Western name. But the first words he taught him in English were words that one servant has to know and use! So Friday was domesticated and incorporated into Western society. The main fear and an idea throughout the book is Crusoe `s goal to re-educate Friday to a civilised human being and if he wouldn’t have, he would have no mercy but to kill him!

Film/novel “True Grit” Essay

Out in a middle of nowhere, a man rides a horse in haste as if it were chasing after something. This is the common image of the cowboy that we have all become familiar with. In fact, it is next to impossible not to recognize the image of the cowboy because it is so powerful in pop cultural myths. It is interesting to examine the myth and image of the cowboy in a comparison of the legendary film/novel â€Å"True Grit† and the unique paintings of Remington Remington. A sparse description is the hallmark of the style of Remington’s usage of blurry touches and specific colors on the painting as seen in â€Å"against the sunset† which portrays a man’s masculinity in the form of a mythical hero figure of west. In the previously mentioned painting, Remington emphasized a man’s masculinity by using the environment of the painting. There is nothing in the frame besides the land and many small bushes. Although these bushes are small as a group they seem like an obstacle for a man. Moreover, their dark colors emit a negative image and even evoke threatening obstructions for a challenger. However, as a man, he seems to be not hesitating to face challenges in front him, but rather to keep going forward even faster. Although it seems like sun is setting, a man still rides a horse and never looks down in twilight. Just like Mattie he must be not â€Å"scared of the dark† (True Grit 60). Also it seems like the unknown man’s image is similar to my opinion of LaBoeuf from â€Å"True Grit†. The unknown man is â€Å"wearing two revolvers† (True Grit 67) just like LaBoeuf. Also, his â€Å"belt [is] thick and wide and bedecked with cartridges† (True Grit 67). Additionally, his appearance matches with LaBoeuf although his face is blurry on the painting. Also he looks like he is â€Å"around thirty years of age† (True Grit 67). There are other similarities, In the novel â€Å"True Grit†, though LaBoeuf was not as good at shooting as Rooster, he did not fear chasing a criminal in Unknown Territory which can be very dangerous for strangers. Also, at the novel’s conclusion, he sacrifices himself for â€Å"little sister Mattie† proving that he is also a man with â€Å"true grit†. As a result, LaBoeuf-like image evokes an essence similar to the unknown man’s masculinity. On the other hand, â€Å"against the sunset† gives an image of changes through its back ground color and empty surroundings. The unknown man seems almost lonely in the painting with no buildings or people around. However, â€Å"An area of free land† (Turner 199) portrays this image of the west during the nineteenth century which was a period of sudden change. By the time when Eastern part of the United States became industrialized, the west still remained a wilderness. However, many people started to immigrate west because the west was the land of opportunity. Therefore, many immigrants and migrants were â€Å"compelled to adapt themselves to the changes†¦ involved in crossing a continent, in defeating a wilderness and in [developing the newly expanded territory] out of the primitive economic and political conditions of the frontier into the complexity of city life† (Turner 199). As Turner said, developing caused many changes in the west including economic status, surroundings, and political view. Now, the portrait â€Å"Sunset† makes distinguishable the day and the night. As sun goes down and the whole colors of surrounding changes. Shadow gets shorter and shorter and by the time the sun sets, it disappears. As visible in Remington’s piece, the background color remains very bright and looks like a strange mix of yellow and orange. It must be right when sun set started. However, if the artist was intended to capture one additional, the image would turn out to be whole different color. Also, it already seems to appear darker because the edges of painting depict themselves darker than the middle. Also, although it is not shown in the painting completely, we can imagine that soon the twilight will be gone. â€Å"Against the sunset† also evokes an image of mythical hero figure by cowboy-like dressed man. It is ironic that even though cowboy does not maintain a particular status and never was what is considered a â€Å"cowboy† by their stereotyped and commonly depicted appearance. Of course, what is real and what we expect are clearly not the same item, but it does not matter. What does matter is that our expectations in the image we have are met (that is, the cowboy wears a cowboy hat and not a derby) and that the character is presented in slightly dissimilar manner as well so that we are not treated to everything we expect. In other words, there must be some deviations and subtle if not outright differences present so we experience something new enough to pique our interested while staying within the framework of our expectations of the genre. For example, Rooster, the narrator from â€Å"True Grit†, never said that he is a cowboy, but we categorize him as a cowboy anyway. He is old, but tall, big, â€Å"one-eyed† man, and â€Å"wear[s]† a dusty black suit of clothes (True Grit 40). It is not described in the book in a detail, but it is clear in the movie that he wears cowboy hats and carries big rifles with him. Just as people categorize native Indians by skin color and appearance, cowboys are categorized by their way of dress, their status and masculinity. In a manner similar to Rooster, the Unknown Man seems to be a â€Å"cowboy† because he wears cowboy hat, leather vest, and dusty pants. By the mere fact that the Unknown Man looks like cowboy makes him very powerful because from the media and books we have always receive impression that cowboys symbolize justice, machism and a heroism. In a way, the novel â€Å"True Grit† portrays Rooster as a super hero who is not a mere human. When Rooster meets Lucky Ned Pepper’s gang, he faces a crisis because it was a showdown between him alone versus three relatively young men. However, by way of a miracle, Rooster stays alive and manages to kill all three of the other men. This determines Rooster’s character as a super hero because in reality such melodrama could never actually happen. (It is more akin to a RAMBO film than a serious treatise on life in the old west) This is similar in how the way of dress makes the Unknown Man’s image similar to the super hero Rooster. From this connection, we provide the Unknown Man with many known traits that we have come to expect from a cowboy. These expectations are overwhelming and they create an image that transfers our positive images from one source (cowboy films, novels, etc) to the portrait. In a way the portrait â€Å"air lifts† imagery from another area that is already established as having certain positive traits. The cowboy image is powerful enough to do this because the cowboy is a character that is the essence of independence and the American spirit. It is a difficult thing to depart from the collective and live the life of the individual. This is what the cowboy does and he gains massive respect and an eternal mythos because of it. The cowboy is a complex individual and this complexity manifests itself in different mediums that borrow from the cowboy’s rich history. This mythos of the cowboy can be seen in novels/films such as â€Å"True Grit† and in the amazing portraits of Remington. The mythos becomes even more interesting when one looks at the mythos and compares it to the portraits and â€Å"True Grit. † From this examination, we learn the mythos is more powerful than we ever imagined.

Discrimination Discrimination And Discrimination Essay

September 29, 2016 Dr. Harrison Everywhere we look in society today, we see differences in wealth, power, and status. Some groups have higher status and greater privilege than others. This inequality in the system is what we call social stratification. In this unequal social system, there is often unfair treatment directed against certain individuals or social groups. This is referred to as discrimination. Discrimination can be based on many different characteristics age, gender, weight, ethnicity, religion, or even politics. For example, prejudice and discrimination based on race is called racism. Oftentimes, gender prejudice or discrimination is referred to as sexism. Discrimination is often the outcome of prejudice pre-formed negative judgment or attitude. Prejudice leads people to view certain individuals or groups as inferior. Discrimination refers to the arbitrary denial of opportunities, rights and privileges on the basis race, gender, sex and other aspects. Discrimination is classified into individual discrimination, institutional discrimination and structural discrimination. Individual discrimination occurs when an individual member of a given racial or ethnic origin treats another individual of a different racial or ethnic in a discriminatory manner. People can act on their negative attitudes toward another race or ethnicity when they come across individuals of that background. Institutional discrimination pervades the management, administrativeShow MoreRelatedDiscrimination : Discrimination And Discrimination1161 Words   |  5 PagesDiscrimination in U.S.A Introduction This term is utilized to highlight the contrast in treatment between individuals from diverse groups when one group is purposefully treated†¦ 1. Gender Discrimination †¢ Although gender discrimination has decreased a lot as compared to past but still the situation is far from ideal†¦ †¢ Several institutions are reluctant to give important and commanding posts to women†¦ †¢ Gender discrimination is also evident in social life of America†¦ 2. Religious DiscriminationRead MoreDiscrimination : Discrimination And Discrimination1169 Words   |  5 PagesII 10/5/2017 Discrimination Of People in the Workplace Does Discrimination still exist in the work environment? You bet. This paper focuses on discrimination laws that help women and men, who are treated differently because of their sexuality, race, religion and gender identity. Federal and State laws forbid discrimination against race, religion, sexual orientation, sex, and gender identity even though it still happens to many people. (Employment Law Handbook. (n.d.).) Discrimination Laws OrganizationsRead MoreDiscrimination : Discrimination And Discrimination1626 Words   |  7 PagesDiscrimination is the concept of treating someone unfairly due to a specific prejudice you have toward them, as stated by Pincus (2006) on distinguishing the two â€Å"prejudice is what people think and discrimination is what people do†[1] thus to discriminate a child would be to act upon your feeling toward them. Within practice this could be shown through singling out a child due to their race, religion, disability and/or gender etc., such behaviours are not condoned nor allowed within the educationRead MoreDiscrimination : Discrimination And Discrimination1513 Words   |  7 PagesDiscrimination In today s lesson, you will be learning about discrimination. First off, you have 30 seconds to think of any reasons why discrimination may occur: Write your answers the text box below: Discrimination: Occurs when a person is subject to unfair treatment, based upon a characteristic that is considered to be abnormal, in association with certain individuals or groups, lifestyle choices, or a personal circumstance that is not desired in the workplace. What laws cover non-discriminationRead MoreDiscrimination : Discrimination And Discrimination1788 Words   |  8 PagesDiscrimination has played a role in humanity from the beginnings of human existence to the modern societies of today. Every individual has experienced an act of discrimination at some point; yet, most questions surrounding this fundamental human flaw remain unanswered. One belief that has overwhelming support is the fact that discrimination can lead to significant negative effects. These effects mediate how an individual is able or unable to deal with discrimination. Thus, the discussion of discriminationRead MoreDiscrimination, Discrimination And Discrimination Essay2406 Words   |  10 PagesUnfortunately, discrimination has been occurring in America for hundreds of years. Evidence proves this when the European settlers began colonizing America and making the Native American people their slaves. It didn’t stop there, discrimination and racism was even more apparent when the Jim Crow Laws were passed. The Jim Crow Laws enforced segregation between the whites and the African Americans. For years, the unlucky Americans of all races, colors, and sexual orientation have endured discrimination at someRead MoreDiscrimination : Discrimination And Discrimination947 Words   |  4 Pages Discrimination is an action or practice that excludes disadvantages or merely differentiates between individuals on the basis of some ascribed or perceived trait. Discrimination can be caused by stereotyping and prejudice. Stereotyping is a widely fixed and oversimplified image or idea of a particular type of person. Prejudice is a preconceived opinion that is not based on a reason or an actual experience. Some groups that are more likely to be discriminated against are; women, ethnic minoritiesRead MoreDiscrimination : Discrimination And Discrimination821 Words   |  4 Pages Discrimination is typically defined as the practice of treating a person differently from other people or groups of people. In terms of economics, discrimination occurs when people with similar economic characteristics, experience different economic outcomes due to their race, sex or other noneconomic attributes. For instance, a black worker whose skills and experience is identical to those of a white worker but receives a much lower wage is a victim of discrimination. A country will not be operatingRead MoreDiscrimination : Discrimination And Discrimination Essay1260 Words   |  6 PagesDiscrimination is an ongoing issue that many individuals experience daily. It affects a numerous amount of diverse beings in a multitude of circumstances and locations. One’s race is not the only presiding factor in being victim to discrimination, often times it can be an individual’s gender, sexual orientation, religious beliefs, personal values, and cultural background. Discrimination is not just about being discriminated against but sometimes it can be an unintentional maltreatment of one differentRead MoreWorkplace Discrimination : Discrimination And Discrimination1588 Words   |  7 Pagestreat others with prejudice because of particular features they possess. Unfortunately, prejudice and discrimination occur even in places which, by definition, should be free of all personal preju dices – specifically, in offices and other business surroundings. This tragedy is called workplace discrimination; not every unfair behavior at work, however, can be assessed as discrimination. Discrimination in the workplace happens when an employee experiences unfair treatment due to their race, gender, age

An Introduction to Italian

What I Had A Grate Class With My Professor Mona - 900 Words

I had a grate class with my Professor Mona, she was a nice instructor and she helped me to improve my English skills. For example, my weaknesses points as an English student, I’m not a good reader, I had a lot of grammatical mistakes, so she helped me by the reading assignments and she asked me to visit the writing center to improve my grammar skills. Also she helped me to improve and develop my strengths points as an English student, I’m good speaker so she improved this skill by presentation and group decision. I really appreciate her help and her support. In this class I learned a lot of new skills such as, the rhetorical, visual argument and proposal. I would like to write about each topic individually. First topic was rhetorical essay, I loved this topic because it clarifies a lot of in the essay such as the appeals and who it is important for any paper in the future. Second topic was the visual argument, this topic helped me to create my first visual argument, present it front my classmate, and try to send my message to people. Third topic was proposal, this topic helped me by find a problem then find a solution and find a counterargument. This is helped me to look at any problem from different views. Now I’m writing the reflection (letter) to my professor, I’m so happy because I can express my feelings and express my thanks and gratitude to the best English teacher ever. I’m so glad that I’m one of her student because that allowed me to learn from her experience and

Contract and United Airlines free essay sample

Travel Systems, Inc. ACT 1 Russell Smith knew why he had been summoned to the office of A. Walter Rognlien, the 74-year-old chairman of the board and chief executive officer (CEO) of Smith’s employer, Cardillo Travel Systems, Inc. Just two days earlier, Cardillo’s in-house attorney, Raymond Riley, had requested that Smith, the company’s controller, sign an affidavit regarding the nature of a transaction Rognlien had negotiated with the United Airlines. The affidavit stated that the transaction involves $203,000 payment by United Airlines to Cardillo but failed to disclose why the payment was being made or for what specific purpose the funds would be used. The affidavit included a statement indicating that Cardillo’s stockholders’ equity exceeded $3 million, a statement that Smith knew to be incorrect. Smith also knew that Cardillo was involved in a lawsuit and that court injunction issued in the case required the company to maintain stockholders’ equity of at least million. Because of the blatant misrepresentation in the affidavit concerning Cardillo’s stockholders’ equity and a sense of uneasiness regarding United Airlines’ payment to Cardillo, Smith had refused to sign the affidavit. When Smith stepped into Rognlien’s office on that day in May 1985, he found not only Rognlien but also Riley and two other Cardillo executives. One of the other executives was Esther Lawrence, the firm’s energetic 44-year-old persistent and chief operating officer (COO) and Rognlien’s wife and confidante. Lawrence, a long-time employee, had assumed control of Cardillo’s day-to-day operations in 1948. Rognlien’s two sons by a previous marriage had left the company in the early 1980s following a power struggle with Lawrence and their father. As Smith sat waiting for the meeting to begin, his apprehension mounted. Although Cardillo had a long and proud history, in recent years the company had begun experiencing serious financial problems. Founded in 1935 and purchased in 1956 by Rognlien, Cardillo ranked as the fourth-largest company in the travel agency industry and was the first to be listed on a national stock exchange. Cardillo’s annual revenues had steadily increased after Rognlien acquired the company, approaching $100 million by 1984. Unfortunately, the company’s operating expenses had increased more rapidly. Between 1982 and 1984, Cardillo posted collective losses of nearly $1. 5 million. These poor operating results were largely due to an aggressive franchising strategy implemented by Rognlien. In 1984 alone that strategy more than doubled the number of travel agency franchises operated by Cardillo. Shortly after the meeting began, the overbearing and volatile Rognlien demanded that Smith sign the affidavit. When Smith steadfastly refused, Rognlien showed him the first page of an unsigned agreement between United Airlines and Cardillo. Rognlien then explained that the $203,000 payment was intended to cover expenses incurred by Cardillo in changing from American Airlines’ Apollo system. Although the payment was intended to reimburse Cardillo for those expenses and was refundable to United Airlines if not spent, Rognlien wanted Smith to record the payment immediately as revenue. Not surprisingly, Roglien’s suggested treatment of the United Airlines payment would allow Cardillo to meet the $3 million minimum stockholders’ equity threshold established by the court order outstanding against the company. Without hesitation, Smith informed Rognlien that recognizing the United Airlines payment as revenue would be improper. At that point, â€Å"Rognlien told Smith that he was incompetent and unprofessional because he refused to book the united payment as income. Rognlien further told Smith that Cardillo did not need a controller like Smith who would not do what was expected of him†. ACT 2 In November 1985, Helen Shepherd, the audit partner supervising the 1985 audit of Cardillo by Touche Ross, stumbled across information in the client’s files regarding the agreement Rognlien had negotiated with United Airlines earlier that year. When Shepherd asked her subordinates about this agreement, one of them told her of a $ 203,000 adjusting entry Cardillo had recorded in late June. That entry, which follows, had been approved by Lawrence and was apparently linked to the United Airlines-Cardillo transaction: Dr ReceivablesUnited Airlines$203,210 Cr Travel Commissions and Fees203,210 Shepherd’s subordinates had discovered the adjusting entry during their second-quarter review of Cardillo’s form 10-Q statement. When asked, Lawrence explanation without attempting to corroborate it with other audit evidence. After discussing the adjusting entry with her subordinates, Shepherd questioned Lawrence. Lawrence insisted that the adjusting entry had been properly recorded. Shepherd than requested that Lawrence asks United Airlines to provide Touch Ross with a confirmation verifying the key stipulations of the agreement with Cardillo. Shepherd’s concern regarding the adjusting entry stemmed from information she had reviewed in the client’s files that the United Airlines payment to Cardillo was refundable under certain conditions and thus not recognizable immediately as revenue. Shortly after the meeting between Shepherd and Lawrence, Walter Rognlien contacted the audit partner. Like Lawrence, Rognlien maintained that the $203,000 amount had been properly recorded as commission revenue during the second quarter. Rognlien also told Shepherd that the disputed amount, which United Airlines paid to Cardillo during the third quarter of 1985, was not refundable to United Airlines under any circumstances. After some prodding by Shepherd, Rognlien agreed to allow her to request a confirmation from United Airlines concerning certain features of the agreement. Shepherd received the requested confirmation from United Airlines on December 17, 1986. The confirmation stated that the disputed amount was refundable through 1990 if certain stipulations of the contractual agreement between the two parties were not fulfilled. After receiving the confirmation, Shepherd called Rognlien and asked him to explain the obvious difference of opinion between United Airlines and Cardillo regarding the terms of their agreement with the chairman of the board of United Airlines. â€Å"Rognlien claimed that pursuant to this confidential business arrangement, the $203,210 would never have to repaid the United. Shepherd’s conversation with Rognlien refused. In fact, as Rognlien knew, no such agreement existed. † A few days following Shepherd’s conversation with Rognlien, she advised William Kaye, Cardillo’s vice president of finance, that the $203,000 amount could not be recognized as revenue until the contractual agreement with United Airlines expired in 1990. Kaye refused to make the appropriate adjusting entry, explaining that Lawrence had insisted that the payment from United Airlines be credited to a revenue account. On December 30, 1958, Rognlien called Shepherd and told her that he was terminating Cardillo’s relationship with Touche Ross. In early February 1986, Cardillo filled a form 8-K statement with the Securities and Exchange Commission (SEC) notifying that agency of the company’s change in auditors. SEC regulations required Cardillo to disclose in the 8-K statement any disagreements involving accounting, auditing, or financial reporting issues with its former auditor. The 8-K, signed by Lawrence, indicated that no such disagreements preceded Cardillo’s decision to dismiss Touche Ross. SEC regulations also required Touche Ross to draft a letter commenting on the existence of any disagreements with Cardillo. This letter had to be filed as an exhibit to the 8-K statement. In touche Ross’s exhibit letter, Shepherd discussed that the improper accounting treatment given that transaction resulted in misrepresented financial statements for Cardillo for the six months ended June 30, 1985, and the nine months ended September 30, 1985. In late February 1986, Raymond Riley, Cardillo’s legal counsel, wrote Shepherd and insisted that she had misinterpreted the United Airlines-Cardillo transaction in the Touch Ross exhibit letter filed with the company’s 8-K. Riley also informed Shepherd that Cardillo would not pay the $17,500 invoice that Touche Ross had submitted to his company. This invoice was for professional services Touche Ross had rendered prior to being dismissed by Rognlien. ACT 3 On January 21, 1986, Cardillo retained KMG Main Hurdman (KMG) to replace Touche Ross as its independent audit firm. KMG soon addressed the accounting treatment Cardillo had applied to the United Airlines payment. When KMG personnel discussed the payment with Rognlien, he informed them to the alleged secret arrangement with United Airlines that superseded the written contractual agreement. According to Rognlien, the secret arrangement precluded United Airlines from demanding a refund of the $203,000 payment under any circumstances. KMG refused to accept this explanation. Roger Shlonsky, the KMG audit partner responsible for Cardillo engagement, told Rognlien that the payment would have to be recognized as revenue on a pro rata basis over the five-year period of the written contractual agreement with United Airlines. Cardillo began experiencing severe liquidity problems in early 1986. These problems worsened a few months later when a judge imposed a $685,000 judgment on Cardillo to resolve a civil suit filed against the company. Following the judge? s ruling Raymond Riley alerted Rognlien and Lawrence that the adverse judgment qualified as a â€Å"material event† and thus has to be reported to the SEC in a Form 8-K filling. In the memorandum he sent to his superiors, Riley discussed the serious implications of not disclosing the settlement to the SEC: â€Å"My primary concern by not releasing such report and information is that the officers and directors of Cardillo may be subject to violation of rule 10b-5 of the SEC rules by failing to disclose information that may be material to a potential investor. Within 10 days of receiving Riley’s memorandum, Rognlien sold 100,000 shares of Cardillo stock in the open market. Two weeks later, Lawrence issued a press release disclosing for the first time the adverse legal settlement or that Cardillo remained viable only because Rognlien had invested in the company the proceeds from the sale of the 100,000 shares of stock. Additionally, Lawrence’s press release, Roger Shlonsky met with Rognlien and Lawrence. Shlonsky informed them that the press released grossly understated Cardillo’s estimated loss for fiscal 1985. Shortly after that meeting, KMG resigned as Cardillo’s independent audit firm. EPILOGUE In May 1987, the creditors of Cardillo Travel Systems, Inc. forced the company into involuntary bankruptcy proceedings. Later that same year, the SEC concluded a lengthy investigation of the firm. The SEC found that Rognlien, Lawrence, and Kaye had violated several provisions of the federal securities laws. These violations included making false representations to outside auditors, failing to maintain accurate financial records, and failing to file prompt financial reports with the SEC, In addition, the federal agency charged Rognlien with violating the insider trading provisions of the federal securities laws. As a result of these findings, the SEC imposed permanent injunctions on each of the three individuals that prohibit them from engaging in future violations of federal securities laws. The SEC also attempted to recover from Rognlien the $237,000 he received from selling the 100,000 shares of Cardillo stock in April 1986. In January 1989, the two parties resolved this matter when Rognlien agreed to pay the Sec $60,000