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Sheila immediately understands and regrets her actions. She is honest and gives all available information to Inspector Goole. (Shown in act 1 in quote: " (miserably) So I’m really responsible? " She doesn't defend herself, just gives herself away.)

Sheila acts very maturely when finding about Gerald's unfaithfulness, where other women may have thrown a fit.
(Notice the calm tone in the quote, " but just in case you forget – or decide not to come back, Gerald, I think you'd better take this with you. (she hands him the ring.)")

Sheila gets discriminated against just because she is a female and younger than most of the household.
(Proven when Mrs Birling says, " (severely) you're behaving like an 

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Sheila is someone who is constantly used by Priestley to challenge the Birling family and interact with them in ways that wouldn't be right with the Inspector. In a way, she's used as a device to create tension. While the Inspector systematically goes through each member of the family (and Gerald) and interrogates them on their involvement in the case, Sheila is constantly there to question how her family acts, for example when her mother joins the conversation and Sheila constantly asks her to stop because she's playing into the hands of the inspector ("And can't you see, both of you, you're making it worse?") and eventually snapping at them once she's tired of their irresponsibility.
Another example is with Gerald having an affair. The Birlings try to send Sheila away, feeling that she can't handle the truth, but she resists and makes comments the rest of the way, this creates tension because they try to silence her and she resists by speaking the entire time.

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In the beginning of the play Sheila is presented as very materialistic and ignorant. However, as the play progresses, Sheila also progresses, she becomes more confident and mature, she stands by her morals as she shows real empathy and takes full responsibility for her actions, she doesn't try to push them away or argue. As an audience, we see how Sheila was very underestimated as a character, by her family. She was constantly being 'protected' by her parents and treated like a little girl, when she is in fact the very mature compared to the other family members.

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In the beginning of the play, Sheila is presented as a very, giggly, superficial young lady, who is treated like a child, However, as the play progresses, we see that Sheila really starts to reveal her true colors. We can see that she is a very mature, grown up. We start to see that she is the only mature character, and is underestimated by her family. Sheila is the only one who seems upset and empathic when the inspector reveals the death, she might be the only one with morals amongst the Birlings; Sheila sees superficial things an important - yet she’s naive. One of the Things she says is “But these girls aren't cheap labour –they're people”. This shows she really does view the importance of humanity, no matter what class they're in; she has empathy for Eva. When Sheila looks at the photo Eva, she tears up and instantly regrets what happened. Sheila also says: "At least, I'm trying to tell the truth. I expect you've done things you're ashamed of too." She feels accountable and responsible for what she’s done. This makes the audience like her and connect with her because they can see that Sheila is the only mature, responsible person. Building on the previous point. Additionally, Sheila is a very perceptive character, she knows what will happen next and can expect events to occur -  she symbolises wisdom and maturity. This is made clear when she tells Mrs. Birling to not get the inspector mad because she can tell that he will eventually get to asking Mrs. Birling soon, and this would make things worse for her.

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Adding onto what Mike said, when Sheila finds out she is partly responsible to for the death of Eva smith she takes full 100% responsibility and doesn't argue.

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At the start of the play Sheila is a ignorant, naive and immature girl but when the inspector arrives she turns into a slightly more mature woman and is demonstrating responsibility and accountability. She starts to show signs of empathy for Eva Smith when she finds out what happened to her and this change of tone and mindset is probably due to her knowing that her family is involved in this case in some way and she wants to take full responsibility for her actions and her family's actions.

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Throughout the play shelia has gone from an immature girl to a responsable adult very quickly. She is the only Birling to apologise and accpet what she has done, she regrets what she did and does not lie to the inspector. This change happens when she hears from the inspector that she was a factor in Eva smiths death. at first she wanted to know weather Eva was pretty and young, which is quite an immature thing to say, but then once the inspector shows Sheila a picture of Eva she completely changes. unlike the rest of the Birlings, she does not try to defend her actions or make herself look better, we see through this one event that she her true morals and values, and that she is a mature person who understands right and wrong.

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Adding to Ziebe's point, Sheila has progressed a lot since the beginning, initially Sheila was presented as a very superficial character, and used to justify her mistakes. She was also treated like a child by her parents. As the play continues, she matures, she also shows us an assertive side by standing up to her parents. She also admires Gerald's honesty, despite him cheating on her: I don't dislike you as I did half an hour ago, Gerald. In fact, in some odd way, I rather respect you more than I've ever done before. I knew anyhow you were lying about those months last year when you hardly came near me. I knew there was something fishy about that time. And now at least you've been honest. And I believe what you told us about the way you helped her at first. Just out of pity. And it was my fault really that she was so desperate when you first met her. But this has made a difference. You and I aren't the same people who sat down to dinner here. We'd have to start all over again, getting to know each other.

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Priestley uses the character of Sheila to represent socialism and how everyone is equal. When Sheila finds out her responsibility in the death of Eva Smith, she instantly regrets her actions unlike Mr and Mrs BIrling (who represent capitalism.) Throughout the play we see her trying to make other realise their mistakes and feel more responsibility. This demonstrates how countries had changed their completely after the war and how everyone was equal and not separated by their wealth status.

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At the beginning of the play, Sheila is presented as, your typical 1912 girl, ignorant and uncaring. However, later in the play, the audience sees that Sheila is quite intelligent and outspoken, the exact opposite of what she was presented as at the beginning of the play. She also gets quite snarky when she finds out that Gerald was cheating on her. If a girl were to have shown that type of attitude in 1912 she would have been punished. We can also see that she is not like her father or her mother. They both have the most responsibility in the young girl's death whereas, Sheila who realises that she is in the wrong, immediately steps up and takes 100% responsibility.

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During the beginning of the play, Sheila starts off as almost a side character, obeying her mothers orders. As the play progresses however, when the inspector reveals to her that she played a part in Eva Smith's death, she begins to speak more and present information to the inspector and thoughts that she has. 'Sheila: (distressed) I went to the manager at Milwards and I told him that if they didn't get rid of that girl, I’d never go near the place again and I’d persuade mother to close our account with them.' She owns up about her actions and doesn't hesitate to reveal information to the inspector as she feels miserable about being part of a suicide. ' // Enter Sheila, who looks as if she's been crying.// '

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Sheila immediately understands and regrets her actions. She is honest and gives all available information to Inspector Goole. (Shown in act 1 in quote: " (miserably) So I’m really responsible? " She doesn't defend herself, just gives herself away.)

Sheila acts very maturely when finding about Gerald's unfaithfulness, where other women may have thrown a fit.
(Notice the calm tone in the quote, " but just in case you forget – or decide not to come back, Gerald, I think you'd better take this with you. (she hands him the ring.)")

Sheila gets discriminated against just because she is a female and younger than most of the household.
(Proven when Mrs Birling says, " (severely) you're behaving like an hysterical child tonight ". She uses the word: "child")

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Sheila is the only member of the Birling family who feels guilty and remorseful about her part in the death of Eva Smith. Priestley uses her to contrast between Mr. Birling who doesn't take any responsibility for his actions and only wants to keep his reputation intact, we can see that when sheila says things such as, "Why should the Inspector apologize? And can't you see, both of you, you're making it worse?"

Throughout the play, we can see that Sheila starts changing, in the beginning, she is just portrayed as the girl who Gerald was going to marry, we see this when she asked if Eva Smith was pretty, Priestley uses that to show that Sheila was just being a typical, naïve girl in the 1910s who cares more about fashion than anything else but as the play goes on, Sheila becomes one of the most important characters.

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Sheila's character developed throughout the play, when it began, she was seen as a typical girl in 1912, girly, naive, and selfish. As the play progresses, she becomes more confident and she starts to act more maturely compared to the rest of her family.
She seems to be the only character in her family who takes full responsibility for her actions, and feels empathy for Eva Smith.
She also starts to realize that everything ties together before the rest of her family does:
Sheila: of course, mother. It was obvious from the start. Go on, Gerald.

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Sheila is presented as the voice of reason and demonstrates how she begins to come to sense with reality. Throughout the play she begins to become more responsible. No one else in the family take accountability for a part of Eva/Daisy's death; As soon as she is told about what had happens, she immediately regrets and owns up to it (in act one). She understands that she is in some way responsible for this girl's death and understands that the rest of her family are too. Additionally, she shows empathy for the girl.

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Priestley presents Sheila as very mature and smart after finding out Gerald cheated on her. She takes responsibility and doesn't't try to justify her mistakes. She feels remorseful and terrible for what she did to Eva.
We see this when Sheila says
"I've told my father – he didn't seem to think it amounted to much – but I felt rotten about it at the time and now I feel a lot worse. Did it make much difference to her?"

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Sheila is the only person in the family who immediately takes accountability for the part she played in Eva Smith's suicide. This can be seen when she founds out about the story and almost instantly explains to the inspector what happened with her in the clothes shop. Priestely uses her as a voice of reason and to show the gender division that was very prominent in the early 20th century, with everyone in the room, apart from the inspector, treating her as this naive young women who needs to talk about clothes and her wedding .whereas  actually she is very aware of the world around her and this in some instances surprises Mr. and Mrs. Birling such as when Gerald is explaining his relation with Eva Smith, or Daisy Renton as he knew her, with Sheila butting in with very intelligent and valid points.

Furthermore, multiple times throughout the play we say Sheila be the first one to understand a situation, and the most blatant example is when Mrs. Birling was saying that the father of Eva Smith's baby should be punished while Sheila was watching it all unravel, as she knew it was Eric who was the father.

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Sheila as a character develops a lot throughout the play. She is first seen as a typical 'girly girl' and 'childish'. This is demonstrated when Mrs. Birling quotes, "you're behaving like a hysterical child."But as the play goes on, she starts to become more confident . She understands what she has done in the past and doesn't justify or conceal anything. I think Priestley uses Sheila as a sign of hope for the audience, and that despite what other people think of you, your voice matters. Priestley also uses Sheila as a voice of reason as she immediately becomes accountable for her actions, and accepts the fact that the inspector knows what has happened to Eva Smith. The other Birlings care more about their personas than their true identity which shows that Sheila is actually the most mature and reasonable out of the family. When Sheila finds about Gerald cheating on her, she handles it very maturely.

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Sheila as a character has changed a lot throughout the play. at the start of the play, Sheila is presented as very innocent and as a typical 'girly girl', we see this in the quote "Oh – it's wonderful! Look – mummy – isn't it a beauty? Oh – darling". This shows how Sheila is all excited about a ring she got from Gerald and how she reacts to getting 'pretty' things. We see her attitude change throughout the story, especially when she learns that she could have possibly caused Eva Smith's suicide, she begins to see the scope of her actions and begins to become more and more mature throughout the story. We see how mature Sheila has become when Sheila says "So I’m really responsible?". This shows how she knows what she did wrong and how she is taking responsibility over her actions and how she is the only one who can take responsibility out of her whole family.

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Sheila becomes more confident and sarcastic especially towards her naive mother when the detective is discussing erics relation to eva smith:
Inspector: (sternly) If he is, then we know what to do, don't we? Mrs Birling has just told us.

Birling: ( thunderstruck) my God! But – look here -

Mrs Birling: (agitated) I don't believe it. I won't believe it . . .

Sheila: Mother – I begged you and begged you to stop-
This is also apparent when gerald is explaining his affair with eva:
Inspector: and then you decided to keep her – as your mistress?

Mrs Birling: what?

Sheila: of course, mother. It was obvious from the start. Go on, gerald. Don't mind mother.
Gerald: better than I'd hoped. She was – very gallant – about it. Sheila: ( with irony) that was nice for you.