Financial Accounting Concepts Essay Example | Topics and Well Written Essays - 500 words - 5

Money related Accounting Concepts - Essay Example The higher the present proportion the more noteworthy is the company’s capacity to take care of its tabs. It is additionally an instrument which likewise helps settle on balanced choices with regards to a company’s targets. This is the motivation behind why the bank demanded that they keep up a present proportion of 1.5. This would likewise empower the bank to keep a track on the company’s working. The bookkeeping guideline significant here is conservatism. Traditionalist bookkeeping can just aim brief increment in the company’s income. The impact is transitory and the genuine may vary and thus not thought about a decent marker of resulting income. Preservationist bookkeeping would bring up issues about the accounting report as well as about the pay explanation. Bookkeeping conservatism just assists with decreasing divulgence. As per me it would he unscrupulous to record the income of the new deal in December. It is consistently fitting to be straightforward with the bank in light of the fact that the connection with a bank is a drawn out one. On the off chance that the bank discovered on its own it would ponder gravely the organization and afterward the bank would be careful in every future exchange moreover. Control may not be proposed by the organization yet banks would be wary in all future revealing by the organization incase they discovered. On the off chance that the organization records this income in December the present proportion would increment. They could finish the agreement in December itself and raise the bill. When the bill is raised, regardless of whether they get money for it or it stays as present receivables, the present proportion goes up. For this situation there is not all that much. Yet, as can be seen it is as of now the fifteenth December. Would it be conceivable to finish the agreement inside this period? Furthermore, credit hosts to be given to the get-together so money installments can't be normal. In any case, if the agreement is executed in January and considered in December only for revealing, it would be a bogus

Psychological Assessment I, II, III Essay Example | Topics and Well Written Essays - 1250 words

Mental Assessment I, II, III - Essay Example He was commonly helpful and appeared to give his earnest attempts to the errands introduced to him. It was evident that it was simple for him to comprehend and react to questions and his points of view were for the most part engaged and clear, with the exception of in giving data about his past, which were some of the time deficient and unclear. At the point when he did ineffectively, he became self-basic, irritated and showed up marginally on edge. For instance, in certain things in the Boston Naming test, he would gaze at the image for quite a while before naming it, and when he understands that he wasn't right, would state, â€Å"Stupid, inept, how hard could that be!† while beating on the table. Dr. Anoxia was conceived in Wisconsin to a dad who was an educator and a mother who was a clerk. At the point when he was eight years of age, his family needed to move to New York since his dad has acknowledged a showing post in a school in Queens. At the point when he was seventeen, his dad kicked the bucket of a coronary failure. After four years, his mom kicked the bucket of malignant growth. As per him, he sought after alumni concentrates in Economics in her respect. He met his significant other while going to graduate school at the New York University in 1963. Together, they brought up three youngsters who are at present effective experts. The separation of his marriage started when all the youngsters have developed and ventured out from home to live their autonomous lives. He at long last had a separation following 22 years of marriage. His dad, being an instructor impacted his scholarly presentation, anticipating absolutely greatness from him. His father’s tutoring caused him to exceed expectations in secondary school both in scholastics and in sports, explicitly Golf. His better than expected school records earned him a spot at the University of Vermont where he graduated in 1957 with a bachelor’s qualification in Economics. Upon graduation, he was employed by one of his educators to be one of the analysts for a legislature financed study. The test and achievement he got from his work enlivened

Basic Accounting Principles You Should Know

Basic Accounting Principles You Should Know © Shutterstock.com | ScandinavianStockIf you are doing business, then you need to know the basic accounting principles by heart. Accounting is the language of business. Thus, every entrepreneur, executive, manager or student needs to understand at least the basic accounting principles.BASIC ACCOUNTINGOver time your business will enter into transactions with other businesses, individuals and the tax authority. The business transactions need to be counted (aka accounting ?? ) and categorized accordingly, so you can understand what has driven the change in your financial position.FINANCIAL STATEMENTSThe financial statements show you the categorized transactions that happened at a point in time. A good example for learning purposes are the financial statements of Hugo Boss or Facebook. Let me walk you through the three financial statements.1. Income statementLets assume over the current year you had the following business transactions that could be categorized into income and expenses.I ncomeSales; you sold different types of products and services to B2C and B2B customers and can expect them to pay a known priceTax income; your business was not running very well and your earnings before taxes is negative. The tax authority will give you a type of tax income so you pay less income tax in future years (see tax loss carry forward). Dont be afraid, this is one of the more advanced income types.ExpensePurchases; you used and/or were delivered some goods and services from other businessesEmployees; you hired a bunch of people who worked for youDepreciation; the price of a good used for multiple periods (e.g. machinery, building) is distributed over the periodsInterests; you financed your business with bank debt and need to pay interestTax expenses; when your earnings before taxes is positive (yiehaa!!! you earned some money ?? ), then you will need to pay income taxes to tax authoritiesLets have a look at an examplary income statement. This will help you get familiar wit h the different types of income and expenses that are part of the basic accounting. © Entrepreneurial Insights2. Balance sheetThe balance sheet collects everything you own (=assets) and owe (=liabilities) at a specific point in time resulting from past transactions.A common categorization of assets is as follows:Fixed assets; this is the net value remaining for goods that are used over multiple periodsTrade receivables; this is the amount your customers owe you and includes the value added taxVAT asset; this is the value added tax that was part of the goods and services you purchased, the tax authority owes you this moneyInventory; this is the net remaining value of raw materials, work in progress, finished products and trading goodsCash; this is how much cash you have in the bank and on handThe liabilities can be classified in the following way:Trade payables; this is the gross amount outstanding that you owe your suppliersProvisions; this is the amount you owe suppliers from which you did not receive invoices yet. Provisions are uncertain in timing and amount.VAT liability; this amount is associated with the sales you generated. You owe this amount to the tax authorities.Debt; you owe this amount to your banks as they provided you with debtEquity; this amount is owed to your equity investors and basically consists of capital and retained earningsGenerally speaking, the income from the income statement increases the associated asset. This means that more income will increase the amount you own (= others owe to you). Similarly the expenses from the income statement increase the liabilities. This means that expenses will increase the amount you owe to others.Lets have a look at an example of a balance sheet, so you get a better grasp of the basic accounting principles. © Entrepreneurial InsightsIMPORTANT: The balance always needs to balance, hence the name balance sheet ??At some point you would like your assets to be converted into cash (e.g. your customers pay their bills) or you will have to pay your suppliers. This we will discuss in the next step the cash flow statement.3. Cash flow statementThe cash flow statement explains the change in cash from one period to the next period. The cash flow statement consists of the following parts:OPERATING CASH FLOW;  The operating cash flow shows the cash in-flow and out-flow related to your operative business. There are two ways to calculate the operating cash flow:Indirect method; The indirect method starts with the net income and adds the non-cash charges from the income statement. Then you will add the change in each balance sheet account from last period until this month except for the balance sheet items cash, fixed assets, debt and equity. At last you add net income, income statement adjustments a nd balance sheet adjustments.Direct method; The direct method categorizes all cash payments related to the assets and liabilities on the balance sheet into cash received from customers, cash paid to suppliers, cash paid to employees, and cash paid to tax authorities.INVESTING CASH FLOW;  The investing cash flow shows how much cash you invested into fixed assets. You get the capital expenditures (short: capex) by adding the depreciation to the change in fixed assets found on the balance sheet.FINANCING CASH FLOW;  The financing cash flow explains how much cash was received from and paid to investors like debt and equity investors.The sum of all three cashflows is the change in cash from last period until today.Please study the following example for further understaning the cash flow statement, so become better at understanding the basic accounting principles. © Entrepreneurial InsightsRELATIONSHIP BETWEEN FINANCIAL STATEMENTSThe three financial statements are heavily interconnected as you have seen how the assets and liabilities on the balance sheet will increase based on the incomes and expenses from the income statement and decrease based on the cash flows from the cash flow statement.Let me show you the relationship between the financial statements by looking at the two  most important business processes.1. THE SALES CYCLEThe sales cycle covers the process from sales to receiving cash from customers.First, you sell your product or service to a customer. In addition you give him an invoice with the amount to be paid and the due date of payment. This will trigger an income (e.g. revenue) and an expense (e.g. cost of goods sold) on the income statement.Then, your customer owes you the money and you show that on the balance sheet as a trade receivable. Furthermore, you will decrease your inventory in the amount of cost of goods sold.Lastl y, your customer pays which means your trade receivable (asset) will be non existent, because you received cash from the customer (cash flow statement).2. THE PURCHASE CYCLEThe purchase cycle covers the process from buying a product or service until its depletion from the balance sheet.First, you buy a product or service in a specific month which is then expensed in this month (income statement).Then, a trade liability is created on the balance sheet which needs to be paid to the supplier. If the product is used for multiple periods, then it is put on the asset side of the balance sheet as a fixed asset. This fixed asset will then be decreased every month based on the expected lifetime of the fixed asset and the economic usage of it. This decrease is also called depreciation and is shown in the income statement as an expense.Once, the trade liability is paid, we see a cash outflow to suppliers in the cash flow statement.

What Way Should People Interpret How The Process Of...

In what way should people interpret how the process of genocide works when coming across a statement from Adolf Hitler (1939) saying, â€Å"My pact with the Poles was merely conceived of as a gaining of time. As for the rest gentleman, the fate of Russia will be exactly the same as I am now going through with the case of Poland. After Stalin’s death†¦we will break the Soviet Union. Then there will begin the dawn of the German rule of the earth† (Poland Will Be Depopulated and Settled with Germans† document). Judging by the content of that statement, one may interpret that genocide works as a process to break down another country. To some extent, that is correct but one must learn that this process encompasses strategies in order to achieve the downfall of a country. For one thing, to understand how genocide works, one needs to know what that term means. Genocide is an intentional physical or cultural act of eliminating the population of a specific national, e thnical, racial or religious group (Kiernan). Moving forward, the process of genocide works as a cycle of manipulation and elimination to intentionally remove a certain group of people. This cycle of manipulation was applied towards targeted groups and those who enforced the platform of genocide. Influence was a force intended to manipulate how people think, as well as obedience. Targeted groups were influenced to believe their harsh conditions would eventually come to an end by obeying any given instruction. Also, those whoShow MoreRelatedWe Must Stop The Privacy Of Service From Someone Misusing The Service1537 Words   |  7 Pagestells us what rules we must follow if we want to use a service. The terms and conditions are used to protect the provider of that service from someone misusing the service. Most of the time they are reasonable but in some occasions they include conditions we would never agree to. For example, we give a service like Facebook the right to store informatio n about our personal lives when we use it but we also unknowingly give Facebook the right to use the information for other purposes. Some people who useRead MoreRacism During The Holocaust By Elie Wiesel1285 Words   |  6 PagesRacism in Extreme Ways In 1944-1945, Elie Wiesel was one of the few survivors to witness the lives during the Holocaust. He was only 15 years old to experience many brutal and harsh treatment between the Jews and the non-Jews. Growing up, Wiesel had faced many prejudice in the concentration camp as a prisoner by the Gestapos and other non-Jew workers. In 1960, Wiesel wanted to share his past experiences from the Holocaust by writing his memoir. In his memoir, Night, Elie Wiesel discussesRead MoreFreedom of Expression is Ensured in India1473 Words   |  6 Pagescertification appellate tribunal is also in place to hear appeals against a ruling of the Censor Board. The NFDC is composed of the Directorate of Film festivals and the Film finance corporation. Former Chief Justice M. Hidayatullah, passing judgment on what is still the landmark case on freedom of expression in the cinema that of K. A. Abbas vs Union of India, says: â€Å"It has been almost universally recognised that the treatment of motion pictures must be different from that of other forms of art and expressionRead MoreReflections Of Week 1 : 41399 Words   |  6 Pagesheritage, I truly believed that I had no race, ethnicity or culture. These were only things that people of colour and foreign languages had. In the first tutorial I could not articulate whom I was, where I had come from or why I didn’t completely understand anyone who was not as I was. 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The paper will further discuss and analyze how an individual’s concepts contribute to the development of the modern psychology and how their ideas are employed in the contemporaryRead MoreThe Media And Its Impact On The Modern World Essay1813 Words   |  8 PagesOver the past century, communications media has grown by leaps and bounds, both in terms of technological advancement and the sheer ability to impact society in a greater way. Other factors like globalization notwithstanding, the media moguls h ave definitely played a major role in the development of the communications media over the past century. Media is one of the most powerful and essential part of a country’s economy in the modern world (Vartanova, 2013) Globally, media and media moguls areRead MoreIdentity of African American Men2442 Words   |  10 PagesThe Identity of African American Men: How has it been displayed in the Media; negatively or positively? â€Å"No metaphor can capture completely the complexity of ethnic dynamics in the U.S. ‘Melting pot’ ignores the persistence and reconfiguration of the ethnicity over the generations. ‘Mosaic,’ much more apt for pluralistic societies such as Kenya or India, is too static a metaphor; it fails to take in to account the easy penetration of many ethnic boundaries. Nor is ‘salad bowl’ appropriate; the

Health Policy - 640 Words

As a healthcare system which includes 8 acute care hospitals (one being an academic medical center,) 6 urgent care centers and 2 surgery centers, it is crucial that we stay abreast of current policy and changes to policy as they occur, in an effort to stay competitive in the marketplace. This is the most current research as it relates to the development of ACOs in New Jersey and an overview of how this activity may impact our health system. I am providing this to the board of trustees for review. Cantor, J. C., Chakravarty, S., Tong, J., Yedidia, M. J., Lontok, O., amp; DeLia, D. (2014). The new jersey medicaid ACO demonstration project: Seeking opportunities for better care and lower costs among complex low-income patients. Journal†¦show more content†¦The Medicaid demonstration project attempts to align quality objectives with payment incentives, which is different from traditional ACOs. The ACOs must have a strategy to enhance outcomes. This is a 3 year project whose outcomes have not yet been reported . Skoufalos, A., amp; Cecil, K. (2013). The journey to creating safety net accountable care in new jersey. Population Health Management, 16, S-12 1p. doi:10.1089/pop.2013.1681 This article describes the effort to improve the health outcomes, quality, and access to care for its low-income population (Medicaid patients), and to lower public spending on health care based on the policy Governor Christie signed related to the 3-year Medicaid Accountable Care Organization (ACO) Demonstration Project. It delves into the political and financial climate in the state that sparked legislative interest in this project. It identifies the key stakeholders that were involved in the decision making , and the challenges that the legislation faced . The idea of ACO being challenged based on the assumption that it is too similar to â€Å"Obamacare†. This is significant in identifying the political landscape of the state at the time, republican governor with a democratic president. Conclusion : As compared to many states, New Jersey seems to be moving toward the ACO models more progressively than some other states . This is most likely based on the economicShow MoreRelatedThe Definition Of Health Policy Essay920 Words   |  4 Pagesdiscussed the definition of health policy, the process of making a policy, the laws and legislations involve, the healthcare advocacy of professionals in politics and decision-making, and lastly, explore the advantages and drawbacks of 2 types of decision making models. The learning outcome of this report will further explore and better understand widely the process how the government of any nation undergo a certain procedure before arriving to an outcome. What is Policy? 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Hate Crime Analysis Free Essays

Hate Crime Analysis Terryann Lemonius AJS/542 January 21st 2013 When thinking about hate crime the first thing that would come to mind is crimes against an individual based on the color of their skin. Most often this will be between Blacks and Whites. However there are many other factors that can subject to being a victim of hate crime. We will write a custom essay sample on Hate Crime Analysis or any similar topic only for you Order Now This essay will aim to highlight some of these for a specific group citing specific examples of a hate crime, restorative justice models that can be applied to the group. It will also further go on to explain the benefits and challenges with the use of that particular restorative model, along with a contemporary research method that could be used to measure the victimization of this particular group. Finally an attempt will be made to link the victimization of this group with the criminological theories currently being studied. A group of people who often face hate crimes are Muslims. Although not as popular as some other forms of hate crime that frequent newspapers or news stations. It is also one that in some ways has become a taboo subject when it is brought up around some politicians, community leaders, and private citizens. One of the main factors that have put the Muslim community in the firing line for hate crime is the events of September 11 2001. The leaders and perpetrators behind the attacks were Muslims and as such the religion has taken a brunt of the fallout for the attacks. Statistic by the FBI in 2011 shows that 12. 5% of hate crime of a religious cont want aimed at Muslims (U. S. Department of Justice-Federal Bureau of Investigation, 2012). One example of such crime is that of Mark Stroman in 2001. Stroman on September 21st 2001 walks into a gas station and opened fire on individuals he believed were muslins and Arabs (Somanader, 2011). Stroman killed two people and seriously injured another. However, only two of Stromans victims were actually Muslims (Somanader, 2011). Stroman, after admitting his crime has since been sentenced to death by a Texas court. Another example of hate crimes against Muslims was the attack on Bashir Ahmad, who was the victim of a stabbing by an unknown assailant in November 2012. A devout Muslim, basher was attacked outside a Mosque in Queens, New York by the assailant. Bashir suffered multiple stab wounds in the attack as well as verbal abuse from the perpetrator (Chinese, 2012). Both these offense are just a few of the hate crimes against Muslims that actually get reported. There are many more examples such as these that go unreported and as such do not reflect in any statistics that exist on hate crimes against Muslims. One common thing between the two attacks is that both victims do not hold and sort of ill feeling towards their attackers. They both accept that their religion has been placed in the firing line by the action of some of the more radical believers in the religion, which is not a true depiction or representation of what the religion is about. And both have stayed steadfast and true to their religion despite the attacks. Thinking about restorative justice models that could be applied to this group one would have to lean towards education. The aim of restorative justice is to give the victims a voice and hope to stop future acts from being committed. To address the issue of hate crimes, the source of the problem must be identified. Such as what makes the group/individual a target and them work toward setting in place the necessary elements that could counteract hate crimes against them. Some of the elements include the following: * Education: By educating specific individuals and populations that ere underserved to recognize and report hate crime. As well as the educating those who commit hate crime about the religion/group they are targeting. * Assist Victims: Helping victims to identify and access services that are available to them as victims of a hate crime. These resources could be cultural or linguistic. * Advocate for community: In order to reduce hate crime in the community there must be programs that advocate for the victims and the community. * Recognition: The depth of the problem must be recognized by leaders within the community and addressed accordingly through funding increase programs in the community. These are just a few ways that the Los Angeles County Commission has put forward for restoration justice for hate crimes (â€Å"The Hate Crime Victim Assistance and Advocacy Initiative†, n. ). Partnering with local police departments would also be a way to incorporate restorative justice. As with any other justice models there will be benefits and challenges. The benefits of the suggested elements above are, many will benefit from the extended knowledge provided through education. There will be an increase in understanding on the part of the victim and the offender that will hopefully reduce the hate and increase toleran ce. Challenges that may arise would be how to get the two groups to sit and talk amicably. It would also be a challenge to figure out what would break the ice between the two groups that would make understanding each other much easier. In order to measure the victimization of Muslims a suggest research instrument that would be recommend is the use of qualitative and quantitative research. These could be in the form of surveys that uses both figures and in-depth question that would allow the researcher to have an idea of what percentage of the community is affected. The in depth question would further allow the researcher to determine the reasons behind the attack and the effect the attack had in the victim (Kraska Neuman, 2008). One of the most applicable theories that could be applied to explain the victimization of this particular group is the conflict theory. Emerging from the labeling theory the conflict theory would best explain why this particular group would fit in theory. This theory aims to give minority groups a voice through the movements such as the civil rights movement and other movement that fought for equality (Williams McShane, 2010). Even though this is an argument about religion, some inequality exists in the way the Muslims are treated throughout the United States. To conclude, like many other groups Muslims have the right to express and practice their religion without experiencing any repercussions. However because of the acts of a few individuals the entire Muslim community suffers. Despite the challenges that arises from attempts to find restorative justice for the victims of hate crime the courage and understanding shown to the attackers by the two victims mentioned earlier should be admired. It is also an example of how knowledge, time and education can change the minds and hearts of the most hardened offender in hate crimes as with the case of Mark Stroman, who changed his prospective on Muslims after the surviving victim from his attack fought to save him from execution (Somanader, 2011). References. Williams, F. P. , III, McShane, M. D. (2010). Criminological theory (5th ed. ). Upper Saddle River, NJ: Pearson/Prentice Hall. Kraska, P. B. , Neumann, W. L. (2008). Criminal justice and criminology: Research methods. Boston, MA: Pearson/Allyn and Bacon. Somanader, T. 2011). With one day left, Muslim ate crime victim tries to save his shooter from execution. Retrieved from http://www. thinkprogress. org/justice The hate Crime Victim Assistance ans Advocacy Initiative. (n. d). Retrieved from http://lahumanrelations. org/programs/hcva/hcva. htm U. S. Department of Justice-Federal Bureau of Investigation. (2012). Hate Crime Statistics, 2011. Retrieved from http://www. FBI. gov Chinese, Vera. (2012). Muslim hate crime victim who was stabbed six times in the back says he harbors no ill will against attacker. Retrieved from http://www. nydailynews. com How to cite Hate Crime Analysis, Essay examples

The Crucible and Hale Essay Example

The Crucible and Hale Paper The Crucible Guided Viewing Questions KEY Who are Reverend Parris, Betty, and Abigail? What is their relationship? Rev. Parris is the minister of Salem, Betty is his daughter, and Abigail is his niece. Who is Tituba? What is her relationship to the family? Tituba is the Parris’s slave from Barbados.   What is wrong with Betty? Betty is unconscious after being caught by her father dancing in the woods with other girls from Salem.   Why does Parris suggest calling in Reverend Hale? Rev. Parris thinks the Devil has entered Salem and turned the girls into witches. Who are Ann and Thomas Putnam? What do they suggest is Betty’s problem? What is their motivation for suggesting this? The couple who lost all but one child, Ann. The Putnams believe that Betty is being controlled by the Devil and is suffering the same symptoms as their daughter Ruth related to withcraft.   Who is Ruth? What is her relationship to the Putnams? What is wrong with her? How do the Putnam’s tie her problem to Betty’s? Ruth is the Putnams’ daughter; she is the other girl who is unable to wake after doing black arts in the woods with Tituba.   Who is Mercy Lewis? What is her relationship to the Putnam’s? The Putnams’ servant.   What does the conversation between Abigail, Mercy Lewis, Mary Warren, and Betty reveal about their recent activities? The girls are making the idea of witchcraft up to avoid getting punished for dancing in the woods. Who is John Proctor? What is his relationship to Mary Warren? What is his relationship to Abigail? How does he feel about his relationship with Abigail? John Proctor is a landowner and a farmer, who separates him self from the town. We will write a custom essay sample on The Crucible and Hale specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Crucible and Hale specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Crucible and Hale specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Mary Warren is the Proctors’ servant; she replaced Abigail Williams, with whom he had an affair. Who is Elizabeth Proctor? What does Abigail think of her? How might this affect the outcome of the play? Elizabeth Proctor is John’s wife. Abigail despises Elizabeth because she dismissed her and brought suspicion on her. Abigail targets Elizabeth because she wants to take her place in John’s life.   Who is Giles Corey? Why is he introduced into the play? Giles Corey is an illiterate farmer who is a friend of John Proctor. His wife, Martha, reads books at night, and he says he â€Å"can’t pray.   Who is Rebecca Nurse? What is her role likely to be in the play? Rebecca Nurse is an elder in the town, married to Francis Nurse, who says that the â€Å"witchcraft† is just the girls’ foolishness. All of her children and grandchildren are all still alive.   Why is the issue of Parris’s salary raised? Rev. Parris required that he be given the deed to the minister’s house; he is concerned with temporal, earthly things seemingly more than heavenly things. ? 14. What is the Putnams’ grievance over land? What significance might this have in the play? Thomas Putnam feels as if he was cheated out of land by his father and is always   What do the Puritans think of books other than the Bible? How do you learn about this in Act One? Books other than the Bible are folly and possibly evil.   How does Hale confuse Tituba? What is the significance of their conversation? Hale’s questioning is loaded with biased questions – assuming Tituba’s guilt as a witch which confuses Tituba; Hale also is beating Tituba as he questions her.   How and by whom are the other villagers accused of witchcraft? What is the motivation for the girls’ accusations? What is the significance of the scene between Elizabeth and John Proctor? What does it reveal about their relationship and about each of their characters? Elizabeth and John Proctor have a strained relationship and a â€Å"cold† home due to John’s affair with Abigail. John has not forgiven himself.   What is the gift Mary Warren gives to Elizabeth? Mary Warren gives Elizabeth a poppet, a rag doll. 20. What information does Mary provide about the trials? Why does John forbid her from attending? Elizabeth’s name has been mentioned in connection witchcraft. Mary Warren is an â€Å"official of the court. † John forbids Mary from attending the trial because he knows that it’s a sham because Abigail told him that she made the â€Å"witchcraft† up.   Why does Reverend Hale come to the Proctors’ home? What does this scene reveal about Hale’s role in the trial? Hale visits the Proctors to test the Christian character of the home. Hale is the investigator trying to find the truth.   What relationship does Hale suggest exists between the church and the court? Hale believes that the relationship between the church and the court is too close together – that justice is impossible.   What does Proctor tell Hale about why the children were ill? How does he claim to know? Proctor tell Hale that the children/girls are making the â€Å"witchcraft† up; Abigail told him.   What is the point of the discussion between Hale and the Proctors about whether or not they believe in witches? The Proctors do not believe in witchcraft, this going against what the church says. What does Giles report to the Proctors? What is the significance of his revelations? Giles reports that his wife, Martha, has been arrested.   What event begins to change Hale’s opinion about the arrests? How does he feel about the court? Elizabeth Proctor is arrested based on possession of a poppet that has a needle in its body (Abigail simultaneously stabs herself with a needle). Mary Warren says she made the doll while sitting in court.   What role does Cheever play? What is revealed about his character? Cheever is the arresting officer. He says he has been ordered to do so (he does not question his orders). What do we learn about why Mary Warren gave the poppet to Elizabeth? Why is Elizabeth arrested? On what grounds? What do we learn about Mary Warren’s motives at the end of the scene? How do Proctor, Francis, and Giles plan to use Mary Warren’s testimony to prove that â€Å"Heaven is NOT speaking through the children†? What is the significance of Proctor plowing on?