Critically discuss the influences from outside accounting which have Essay

Critically discuss the influences from outside accounting which have affected the development of financial reporting in various countries - Essay Example As a point of departure accounting is a product of the environment and all factors attributed to the outside of accounting such as politics, legal framework among others will automatically influence the manner in which the accounting system of a nation operates differently from those of their nations. This brings us to the aspect of political systems. Various nations across the nations embrace diverse types of governance systems which immensely influence the type of accounting systems to be embraced across its borders. For instance, some of the political systems practiced include the multi-party democracy, one-party systems, traditional monarchies, military dictatorships and dominant-party systems (UNITED STATES, 2007). It is imperative to note that, the higher the level of a political system in terms of freedom, the lower the rank of a nation. This immensely influences the standards of the accounting systems that are embraced in a particular nation. For instance, the political syste ms of a nation stand a position of determining the nature of the economic structure a nation embraces hence determining the accounting patterns (TSAMENYI & UDDIN, 2009). Some nations can import or export accounting standards and practices; this brings the discrepancy of the accounting systems embraced by diverse nations. In addition, the element of political freedom of a nation is critical in the development of an accounting and reporting systems guided by the full and fair disclosure principle. In essence, when the populace is not allowed to make independent electoral choices, then the possibility of influencing accountable and transparent governance principles which will enable establishment of an accounting profession or system that is founded on the full and fair disclosure principle is low. Similarly on the side of legal systems, the same case of lack of influence in the formation of these systems defines

The Awakening- Ednas Independence Essay Example for Free

The Awakening- Ednas Independence Essay In Kate Chopin’s The Awakening, Edna Pontellier is a character who is alienated from the rest of society. She carries views which do not coincide with the norm, and in a way establishes her own idea of how women should live and be treated. Not only do her views estrange her from society, but she also physically separates herself from the life she used to live and the Victorian culture into which she was born. During this time, it was expected of a woman to be the perfect picture of a wife and mother, an â€Å"Angel of the House†. Even early on in the novel Edna is shown to be the type of woman that doesn’t fit the bill. While most other mothers, such as Adele Ratignolle, would bend over backwards to take care of their children, Edna is clearly not as much a ‘mother-woman’; her children had learned to be the type to stand up and brush off the dirt rather than run to mommy if they fell down. Her marriage to Leonce was more a social convention than it was a loving relationship, as if she only married because it was the thing to do. This was not an uncommon arrangement, but Edna’s treatment of it was- with little passion and emotional connection in her marriage, she commits emotional adultery finding companionship in the form of Robert Lebrun. Later in rediscovering music and art, she also shirks all responsibility as a wife and mother, ignoring her expected duties in order to concentrate on her painting. This is far from the picture of the perfect Victorian wife. Edna’s physical separation from her old life is symbolic of her opposing views about women and their role in the community. With her husband away and her boys with their grandmother, Edna lives as a single woman. Her choice to remove herself from the life of a mother-woman is contradictory to everything she was taught to do. Her claim of independence is unheard of, and society doesn’t know how to react. In her Victorian culture, women are the belongings of men and have no claims to their own lives, nor have they any means to their own wants and needs; this was the custom everyone had grown up on, the custom everyone was used to. Edna rebels against this belief with her nonconformist decision to live on her own, as her own being, with her own mental and emotional and sexual desires. There is an instance when Edna and Robert are discussing a future together, and Robert notes his wish to free Edna from Leonce, because he is still under the belief that she is an object to be passed from one owner to another. Edna then calls him silly for believing such things, for she is an independent person, whom no one governs but her own self. Edna’s intellectual, emotional, and sexual awakenings, though giving her the independence she craves, isolate her from the rest of society. There is one point in the novel where Edna speaks of walking, how she doesn’t mind walking to get to places farther off and how she feels bad for those women who don’t take the walk because they are missing so much. Edna knows she is the only woman who has taken the walk, taken the chance to discover living outside of societal norms and finding out how freeing it is. As much as she wants someone to join her, in her last ‘awakening’ she realizes no one will- Robert wants to marry her out of convention rather than cross the boundaries and be her lover. Edna realizes she cannot escape the chains of society’s expectations, and she is utterly alone. Edna’s isolation grows as she has more and more revelations about her life and herself. Though starting simply as the odd one out among the mother-women, she becomes the lone rebel across the societal boundaries. Her beliefs about women as independent, intellectual, sexual, and emotional beings contradict the societal views demonstrated along her journey of awakening.

Colonial America Essay -- essays research papers

Religious Freedom in colonial America   Ã‚  Ã‚  Ã‚  Ã‚  Religion was a very important part of everyday life in colonial America. Sometimes people were not allowed to question what they were taught, and if they did so they were punished accordingly. Before 1700 some colonies had more religious freedom then others. While others colonies only allowed religious freedom to a select group, others allowed religious freedom to all different kinds of religions. In the overall there was quite a bit of religious freedom in colonial America   Ã‚  Ã‚  Ã‚  Ã‚  First there is the colony or Rhode Island, which was started by a man, named Roger Williams in (1636). It did not become an official colony until (1644) when it then received a charter from Parliament. Williams welcomed every one; he guaranteed religious freedom to everyone even the Catholics and the Jews. Williams also granted religious freedom to the Quakers, even though his own views were very different from those of the Quakers. This was truly the most democratic of all of the colonies. Williams did not demand mandatory attendance at services, or oaths regarding religious beliefs. Rhode Island was truly the first example of religious tolerance and freedom of opportunity. Second there is the colony or Pennsylvania (1681). Pennsylvania was founded by an English man named William Penn. At first, Pennsylvania guaranteed religious freedom to all residents of the colony. Later on however, London started givi...

The Appeal of Television Chat Shows Essay -- TV Media Papers

The Appeal of Television Chat Shows Chat shows are a very popular and successful modern day television program. Why? It is probably because as humans we are naturally nosey and curious about the lifestyles of others, especially those of the rich and famous. It is this common characteristic that makes the neighbors peep through the curtains to see what the Jones' are up to next, the reason that village gossip spreads so quickly and the cause of the growing number of reality television programs. Whether we admit or not, many have a fascination with those in the public eye. We want to know about their secret to success, the skeletons in their closet and if they really are human like the rest of us. When this curiosity is applied to heroes, idols and people that others look up to and want to be like, that is when the appeal of chat shows is brought to life. Chat shows are the ultimate way of finding out the truth about celebrities not from badly taken paparazzi photos or twisted quotes in magazines but from the celebrity themself. Chat shows are not just popular with the public but also with the celebrities. It is a great way of advertising themselves if they have a new film or book out for instance. Another example is if they have had a lot of bad press recently, maybe over a crime they have committed. The celebrity may appear on a popular chat show to win back the sympathy and popularity of the public. Chat shows are sometimes confused with talk shows but are very different in the style they are run. Chat shows are interviews with celebrities and are considered more promotional television whereas talk shows are basically public ... ...rs Merton who is an old lady is actually a young woman dressed up as on old age pensioner. She cracks jokes to the audience about false hips and dentures and northern accent and dialect add to the humour. I have established that chat shows are very popular and that the appeal from them is becoming more than just the guests. This is because chat shows have turned from just the basic interview to a programme with characters (The Ali G Show) audience participation, for example anecdotes or games (Graham Norton) and performances and humour (The Kumars at Number 42). Entertainment is getting harder to fulfill as each show has to bring something new to appeal and compete with other chat shows to gain and maintain its audience however the base for any chat show will always remain the celebrities that appear on the show.

Creative and innovative management in General Electric cooperation

Introduction â€Å"Management is doing things right, leadership is doing the right things† (Pascale, 1990)John Kotter (1996) defined management as number of procedures which can keep the complex interaction between individuals and technology moving efficiently. He identified several phases of this complex interaction, but the most important pieces are considered to be the â€Å"planning, budgeting, organising, staffing, controlling, and problem solving†. Similarly, leadership has been defined as â€Å"a set of processes that creates organisations in the first place or adapts them to significantly changing circumstances†. Good leadership can help draw a picture for the future, support people with that vision, and motivate them to pass all the obstacles to achieve the targets. Basically, effective management and leadership can lead an organisation to successfully achieve its targets. Leaders are people ‘who inspire with clear vision of how things can be done better’ (Slater, 2001). As personality traits, leadership and management possess many similarities. Both need a certain level of influence, the ability to work as a team with a variety of people, as well as the skill to set goals and manage them realistically. Nevertheless, these two traits might be considered very different in when looking at different fields of expertise. Though leadership and management have been around for centuries, the actual classification and concept of both leadership and management have only been developed in the last 100 years. The key functions of managers have been classified by the theorist Henri Fayol (1949) as: â€Å"Planning, organising, commanding, coordinating and controlling†. Good leadership motivates individuals to perform allocated chores willingly, competently and successfully. Leadership can improve people’s performance at work, thus encouraging them to work harder and achieve high quality results. This increases not onl y job gratification at personal level, but also productivity at company level. Managers can create a positive and encouraging work atmosphere by making the employees understand their responsibility for the work, as well as their role in planning and control. As such, managers can create a positive outlook in their teams. This sense of responsibility at employee level is required to develop and grow a business. â€Å"Leadership is management job† Deming (1997). To be a successful manager, one should take into account six important points concerning quality and competence. These include leadership skills as well as management skills, and they are the foundation for each managerial position. The following list contains additional skills which make a good manager: Building a trusting working environment; Promoting a creative atmosphere without fear of change; Ensuring the highest quality results are achieved in order to meet the needs of clients; Ensuring up to date information is available and making certain clear communication channels are active to support informed decisions; Ensuring all results and activities are completed within planned financial and time limits, whilst guaranteeing quality; Utilising the position of influence to persuade and motivate, as well as achieving personal goals. This aspect of self-management is important as a manager is often seen as a ‘role model ’. Types of Leadership Style Leadership style can be described as: Autocratic: Autocratic leaders often have the following characteristics: – Leader makes decisions without reference or consultation with others – Leader wants to have the final say and considers himself the most important person in any consultation – Due to the limited consultation, the leader might reduce morale and friendliness among other members of the team This type of leadership may be effectives in cases where a quick and bold decision is required. Democratic Democratic leaders often have the following characteristics: – Leader believes in their team and they stimulate others to engage in the decision-making process; – Leader believes that all employees are responsible for the success of the work, and thus ownership of the work may be emphasised throughout the organisation; – Leader takes the view of others into account and all relevant parties are consulted before final decision are made – Leader will try to convince or persuade others of his thoughts when a decision has to be made; – Leader may help the motivation and general morale in the work place through active involvement of employees; -Through the leaders’ efforts, the employees have a sense of belonging to the company’s ideas and ambitions; – Leader helps develop innovative ideas and development within the business. 3. Paternalistic A paternalistic leader often has the following characteristics: – The leader considers himself a ‘father figure’ and acts in this manner; – Leader does not always involve other people in decision-making; – The leader considers it important to guide and support the staff; Case study In this case study we will look Jack Welch, a well-known and influential business leader of the 20th century. Mr Welsh was the Chairman and Chief Executive Officer (CEO) of General Electric Co. (GE) and he is considered a very good example of a born leader. During the 41 years he spent working with GE, he helped transform the company into a very successful, productive and thus valuable business. As a CEO, he is renowned for his creative and innovative leadership style. Jack Welsh commenced his career at GE as a Junior Engineer in 1960, just after receiving a doctorate in chemical engineering from the University of Illinois. Not long after starting work at GE, Mr Welch accepted a different offer from International Minerals and Chemicals, as he was not satisfied with the bureaucracy at GE. However, this plan never materialised as Reuben Geutoff, an executive at GE at the time, convinced him to stay and helped reduce the bureaucracy. As such, Jack Welch remained with GE, and gradually p rogressed through the company, from head of the plastics division in 1968, to group executive in 1973. Only twenty years after starting at the company, Mr Welch became the youngest CEO at GE to date. During this time working in this post, the company grew from a relatively small manufacturer of light bulbs and simple electrical appliances, to a multi-billion industrial conglomerate by the turn of the century. Over 900 acquisitions, worth several billion dollars were under his supervision, and made the company several more billion dollars through the sale of part of businesses. The innovation management process One of Mr Welch’s most important skills was the fact that he was an intuitive strategist. Intuitive leadership sensitively opens opportunities for personal expansion among high value executives, enabling them to connect with and discover the hidden distinctions of transformational change that exist within themselves. For example: Implementation – the turning of prospective ideas into a new product or service, or resulting in a change in a process. Acquiring – the combination of existing as well as new knowledge and insight, both from the organisation itself as from external sources, to find an answer to the problem. Executing – turning information into a product, which can then be marketed and launched. Launching – Show the product to the market and ensure acceptance or adoption Sustaining – Ensuring the use of the project in the longer term Learning – Using the project cycle to develop, improve and change the manner in which the proje ct is managed The streategy used by Mr Welch provides an opportunity to reduce unnecessary rules and continually question the development of different rules, as well as implement a new structure or alter the way in which the organisation operates. Such changes may be necessary because the organisation’s circumstances have changed or it is taking on new activities. Mr Welch was known as a great communicator, skilled at building trust between staff throughout the organisation. At the same time, he was highly competitive. He believed that management should make sure that new ideas are encouraged and that obstackles be removed from product advancement. Companies should create a setting where staff-led initiatives are promoted, and where training and innovation was available to all that worked there. As a result of his competitive edge, Mr Welch believed such innovative projects should be carefully controlled and managed within the company. Innovative ideas can originate from anywhere in an organisational structure, but it is recognised that developing the â€Å"raw idea† to an â€Å"implemented idea† needs careful support. Managers should be provided the opportunity to be creative and try out new ideas and concepts (within pre-considered risks). Of course the manager should remain accountable and as such the project should be implemented with consideration for timing and budgets. Companies should ensure they have the capacity to accurately envisage potential risks and opportunities, and have the ability to act on any necessary changes. As such, they should ensure that their administrative rules provide support to the innovations in the workplace, instead of providing red-tape which may hold back ideas. It is important for leaders to have vision, authority, but it is more important for them to reach out to individuals all along the chain of command to make sure that everyone feels involved in the process o f change. Leaders who don’t do this, and attempt to impose their vision from the top-down instead, might manage to achieve something that looks like their vision, but which is essentially empty. To persuade stakeholders of the benefits of a creative and innovative idea, one must adopt a variety of approaches to make the ideas appear powerful and compelling. If the ideas you are promoting are congruent with your core beliefs and values, it will be easier to promote them with true passion. Hence, it is important to first consider as to why a particular change or improvement needs to happen, and also how you see this happening. The change will only happen if you truly believe in the results. The following notes can be used for guidance: 1. Get all the facts behind your idea 2. Link humen emotions to the facts supporting your idea 3. Describe your idea and support it by example 4. Create a clear implementation roadmap 7. Be ready for any questions Conclusion Mr Welch had a democratic style leadership- he was greater communicator and he shared information with his colleagues and employers. It is considered very important to include the employer in sharing information, as it if often the higher level managers who interact on a face to face level with the customers, and thus they need to have access to all necessary facts. Mr Welch had the ability to make decisions and change the rules and he possessed the has the spirit of competition. This competitive edge helped push the business towards success and his intuitive strategies helped lead the company accomplish a wide set of goals and targets. As a business leader, Jack Welch was able to work in harmony with the larger business entity and his specific business characteristics made him a successful business leader Recommendation I recommend that those who want to become great leaders like Jack Welch, build on their charisma. Every leader wants to be an excellent one, and follow in the footsteps of a good example, I believe Jack is very good example to follow.

How Teachers Can Ease Students First Day Jitters

How Teachers Can Ease Students' First Day Jitters As elementary school teachers, we can sometimes find ourselves easing our young students through times of transition. For some children, the first day of school brings anxiety and an intense desire to cling to parents. This is known as First Day Jitters, and its a natural occurrence that we may even have experienced ourselves when we were children. Beyond whole class Ice Breaker activities, its important to be aware of the following simple strategies that teachers can employ to help young students feel comfortable in their new classrooms and ready to learn in school all year long. Introduce a Buddy Sometimes one friendly face is all it takes to help a child transition from tears to smiles. Find a more outgoing, confident student to introduce to the nervous child as a buddy who will help him or her learn about the new surroundings and routines. Partnering up with a peer is a practical shortcut to helping a child feel more at home in a new classroom. The buddies should stay connected during recess and lunch for at least the first week of school. After that, make sure the student is meeting lots of new people and making several new friends at school. Give the Child Responsibility Help the anxious child feel useful and part of the group by giving him or her a simple responsibility to help you out. It could be something as simple as erasing the whiteboard or counting out colored construction paper. Children often crave acceptance and attention from their new teacher; so by showing them you rely on them for a certain task, you are instilling confidence and purpose during a critical time. Plus, staying busy will help the child focus on something concrete outside of his or her own feelings at that moment. Share Your Own Story Nervous students can make themselves feel even worse by imagining that they are the only ones who feel so worried about the first day of school. Consider sharing your own first day of school story with the child in order to reassure him or her that such feelings are common, natural, and surmountable. Personal stories make teachers appear more human and approachable to children. Make sure you mention specific strategies you used to overcome your feelings of anxiety and suggest the child try the same techniques. Give a Classroom Tour Help the child feel more comfortable in his or her new surroundings by offering a short guided tour of the classroom. Sometimes, just seeing his or her desk can go a long way toward easing uncertainty. Focus on all of the fun activities that will happen around the classroom that day and all year long. If possible, ask the childs advice for a certain detail, such as where best to place a potted plant or what color construction paper to use on a display. Helping the child feel connected to the classroom will help him or she visualizes life in the new space. Set Expectations with Parents Often, parents exacerbate nervous children by hovering, fretting, and refusing to leave the classroom. Children pick up on parental ambivalence and perhaps will be just fine once theyre left on their own with their classmates. Dont indulge these helicopter parents and allow them to stay past the school bell. Politely (but firmly) tell the parents as a group, Ok, parents. Were going to get our school day started now. See you at 2:15 for pickup! Thank you! You are the leader of your classroom and its best to take the lead, setting healthy boundaries and productive routines that will last all year long. Address the Whole Class Once the school day gets started, address the whole class about how were all feeling jittery today. Assure the students that these feelings are normal and will fade with time. Say something along the lines of, Im nervous, too, and Im the teacher! I get nervous every year on the first day! By addressing the whole class as a group, the anxious student wont feel singled out. Read a Book About First Day Jitters: Find a childrens book that covers the topic of first-day anxiety. A popular one is called First Day Jitters. Or, consider Mr. Ouchys First Day which is about a teacher with a bad case of back to school nerves. Literature provides insight and comfort for a wide variety of situations, and first-day jitters are no exception. So work it to your advantage by using the book as a springboard for discussing the issue and how to deal with it effectively Compliment the Student At the end of the first day, reinforce positive behavior by telling the student that you noticed how well he or she did that day. Be specific and sincere, but not overly indulgent. Try something like, I noticed how you played with the other kids at recess today. Im so proud of you! Tomorrows going to be great! You might also try complimenting the student in front of his or her parents at pickup time. Be careful not to give this special attention for a long while; after the first week or so of school, its important for the child to start feeling confident on his or her own, not dependent upon teacher praise.

The eNotes Blog eNotes Book Club March(Spring)

Book Club March(Spring) In this months installment of our book club series, we decided to follow the theme of â€Å"spring.† If youre looking for stories and poems that focus on rebirth, renewal, and new beginnings, read on! â€Å"The Sound Machine† by Roald Dahl When I think of spring, I think about gardening as a child with my grandmother. It’s a peaceful, relaxing time. I was lucky enough to stumble across Roald Dahl’s â€Å"The Sound Machine,† which explored the exact opposite feeling. Klausner, a small old man, builds a machine which he claims will allow him to hear sounds far too high- or low-pitched for the human ear to register, takes it out into the garden, and begins to hear screaming from the garden next door. It’s safe to say that Dahl’s work was a hit with everyone in the group. Some of us grew up reading his stories, and some of us had only been exposed to his adult fiction, but we all agreed that his experience in writing children’s stories came to his aid when writing â€Å"The Sound Machine.† His to-the-point writing style made us laugh out loud and created an access point for all of us to dive right into the story. An excellent balance between humor and horror, â€Å"The Sound Machine† is perfect for any group who wants an easy, delightful, and thought-provoking read. - Kate Five Prose Poems by Alexandr Solzhenitsyn For our spring-themed round of book club, I chose five Ð ºÃ'€Ð ¾Ã'…Ð ¾Ã'‚Ð ºÃ ¸ (translated as little ones) from Stories and Prose Poems by Nobel-Prize in Literature winner Alexsandr Solzhenitsyn: â€Å"Freedom to Breathe† (ДÃ'‹Ã'…Ð °Ã ½Ã ¸Ã µ); â€Å"The Duckling† (Ð £Ã'‚Ã'‘Ð ½Ã ¾Ã º); â€Å"The Elm Log† (Ð’Ã' Ã ·Ã ¾Ã ²Ã ¾Ã µ Ð ±Ã'€Ð µÃ ²Ã ½Ã ¾); â€Å"Reflections† (ОÃ'‚Ã'€Ð °Ã ¶Ã µÃ ½Ã'Å'Ð µ Ð ² Ð ²Ã ¾Ã ´Ã µ); â€Å"A Storm in the Mountains† (ГÃ'€Ð ¾Ã ·Ã ° Ð ² Ð ³Ã ¾Ã'€Ð °Ã'…). Having spent time in Soviet prison and much of his life in exile, Solzhenitsyns poems are tinged with melancholy, with the notion that lifes joys are temporary. Yet, we all found that each expresses a quiet optimism, a resilience in spite of hardship. Whether observing the movements of a duckling or watching a thunderstorm in the mountains, elements of creation, renewal, and freedom abound in his poems. The group favorite was â€Å"Freedom to Breath,† the last line of which we felt most accurately conveys the experience of reading Solzhenitsyns poetry: As long as there is fresh air to breath under an apple tree after a shower, we may survive a little longer. - Wes Selections from English Renaissance Poets For our spring-themed round of readings, I selected a sestet of poems from the English Renaissance. The spring theme finds a threefold reflection in these verses: The Renaissance- literally â€Å"rebirth†- marked a cultural and intellectual replenishment after the comparative winter of the Middle Ages; the English Renaissance stands as the springtime of Modern English, when the language we speak today was first coming into bloom; and, finally, the great subject of English Renaissance poetry is courtship and romance, those most vernal of concerns. All six of the poems we read are love poems. Each takes up the topic of love or addresses a lover- or both. Sir Thomas Wyatt’s â€Å"Whoso List to Hount† is the first sonnet in the English language. The poem’s speaker tells of his failed attempts to capture a precious deer, a metaphor for a woman he cannot have. Lady Mary Wroth’s â€Å"Sonnet 23† depicts the all-consuming state of lovesickness through elegant metaphors of the restless mind at â€Å"hunt† and â€Å"hauke.† Sir John Suckling’s â€Å"I prithee spare me gentle boy† describes an experienced lover’s â€Å"sullen and wise† heart, which â€Å"like old hawks pursues that still / That makes least sport.† Katherine Philips’s â€Å"Against Love† excoriates the madness of men possessed by love: â€Å"raptures which are joys diseas’d.† Philips’s â€Å"Wiston Vault† broods on the tragedy of the human conditi on- â€Å"alike we must / Put off Distinction and put on Dust†- but finds some solace in love and friendship. Fulke Greville’s â€Å"Caelica: Sonnet VII† is a metaphysical musing on the nature of change and the ever-changing quality of nature. To return to the English Renaissance is to find an astonishment of poetic riches. - Zack â€Å"After Silence† and â€Å"The Mushroom Hunters†Ã‚  by Neil Gaiman When I think of spring in a literary sense, I first think of earthy, mossy tonal language- the words should taste like your first deep inhale on a crisp morning hike. I chose two poems by one of my favorite authors, Neil Gaiman, after coming across them on Brain Pickings, which were recommended to be read together as a set. They orbited my sought-after spring tone and, bonus, feminist and science themes. â€Å"After Science† celebrates the life of Rachel Carson (1907–1964), marine biologist and poet laureate of science, whose famous book Silent Spring helped spark todays environmental movement. The poems opening stanza starts us out right on theme: Seasons on seasons. The spring is signaled by birdsong coyotes screech and yammer in the moonlight and the first flowers open. I saw two owls today in the daylight, on silent wings. â€Å"The Mushroom Hunters† pays homage the first, according to the poem, â€Å"scientists,† who were the gatherers and foragers (who were, of course, women). Its closing stanza summarizes the entire work well: The scientists walk more slowly, over to the brow of the hill and down to the water’s edge and past the place where the red clay runs. They are carrying their babies in the slings they made, freeing their hands to pick the mushrooms. While both poems are widely beloved, they split our reading group into a few camps of thought- some raved while others just didnt â€Å"get it.†   All this tension can sometimes generate good discussion, though, and bring about interesting threads and perspectives to pull on and unravel. - Samantha â€Å"The Breeze† by Joshua Ferris Spring is about beginnings, new life, a sense of possibility- freedom stretching before you after â€Å"the sentence of a long winter.† For the protagonist of â€Å"The Breeze,† that freedom is both necessary and terrifying: a touching reminder of her humanity in the dull plod of daily routine and a fleeting moment that must be experienced to its absolute fullest extent in order to validate her choices. â€Å"The Breeze† is written as a series of moments in various timelines, deviating from a common start: Sarah asks her husband, Jay, to come home early so that they can â€Å"do something.† From there, variations of circumstance and choice- whether or not a table is available at a restaurant, whether or not to board a crowded subway car, and so on- split the story into divergent timelines with wildly different outcomes. It isn’t readily apparent which sections belong with which timeline, so that the varied narratives can’t all be clearly mapped as they bob and weave through the story. This sounds complicated, but the story’s anxious, indecisive structure forced us into the state of relaxed acceptance that we all wished for Sarah. â€Å"Night after night she was anxious not to miss out on . . . what? She didn’t know,† but she strives for it all the same, â€Å"trying to engineer spontaneity,† as Sam put it. Of course, this is an impossible task, but it’s one we all empathized with. As unlikeable as both Sarah and Jay are- recurrent across the timelines are the sort of passive aggressive â€Å"what do you want to do† exchanges that made some cringe and some furious- they are sympathetic. Engaging, relevant, and painfully relatable, this is a great story for talking over with some friends- as long as you don’t stress too much about how it’ll all turn out. - Caitlin â€Å"Easter Weekend† by Richard Duggin Springtime in Virginia, the air is â€Å"laced with a fragrance of magnolia and cherry†Ã¢â‚¬ ¦and sometimes a burning body. Richard Duggin’s â€Å"Easter Weekend† may be packed with allusions to Easter, but there are no chocolate bunnies in this selection. This short read follows a young man’s visit to a crematorium where he observes the cremation of a human body. While this selection does not necessarily scream â€Å"Spring,† Duggin’s narrative comments on the cyclical nature of life to which we often associate with the season of rebirth and renewal. The description of the narrator’s experience is enhanced by his vivid details of the cremation process that makes readers feel as though they are witnessing the event alongside him. As the narrator pushes the coffin into the furnace, his initial childlike curiosity disintegrates into a numbing study of a burning corpse. To some, â€Å"Easter Weekend† may raise questions about the human rituals of death. To others, it may spark interest in visiting a crematorium. Regardless of how you interpret this selection, the narrative is a reminder of the ephemeral nature of life. –– Savannah

Law School Admission Essay

Law School Admission Essay Law School Admission Essay Prior to writing law school admission essay you must have the necessary information about the school you are going to submit your documents. For admission essay writing you may be asked to write something about the law school (advantages, impressions, etc). Responding to a similar essay question, keep in mind the factors that are crucial for writing success. This will help you avoid the insincerity and praise statements that are undesirable in law school admission essays. Writing an essay you should be honest and reinforce your thoughts by facts. It is not easy to express your thoughts freely and truthfully at the same time. Do not be too modest or vice verse. Show that you have a thorough knowledge about the law schools while writing an essay. Be honest and explain your views while writing an English essay:http://.com/blog/school-english-essay You may be asked to write about ideal leaders, about your interests and passions. E.g. 'Tell us about one of your hobbies. What would you like to do when you have free time, and why do you enjoy the specified activity?' Such essay questions are a good opportunity to provide more information about you. The comments about your hobbies will help to understand your individuality. Law schools prefer their students to be versatile personalities. Your occupational activity is only a small part of your personality. For law schools, it is important whether or not you are an active person outside of school. It is well known that many of the ideas embodied in successful later life appear when you are not at work. So your work outside business hours often affects your nature. In addition, the funny, unusual and interesting people have the ability to make a revival in everything they do either at work or while studying. Their keenness, enthusiasm and willingness to sacrifice are transferred to ot hers. You have a wonderful opportunity while writing an essay to demonstrate your leadership abilities and uniqueness. Admission Essay Help What would you feel if no one looked at your grades, experience or score on the tests? Imagine for a moment that a representative of the admission committee finds only your custom essay while opening a package of documents. Imagine that the representative of the admission committee will make a decision only on the basis of what is written in your essay, a decision that will affect your destiny. So, admission essay writersmust be very serious about writing law school essay. .com Law school admission essay writing help is a solution to students who want to be successful, however, have no time to devote to writing. Custom admission essay writing is your chance to advance your academic excellence without any efforts. is a network of professional writers who are available 24/7! Read also: Process Essay How to Write a Book Report Favorite Season Essays Online Essay Editing Editing English Paper

Monstrous Mythology Essay Example | Topics and Well Written Essays - 1500 words

Monstrous Mythology - Essay Example A monster when defined through literal terms comes from a Latin word 'Monstrum' which means an indication of what is yet to come, however, the Romans usually used this word to describe a series of unusual occurrences. It is very important for us to acknowledge the apparent relationship between the mythological notion of monstrous and the representation of it in the contemporary culture. The contemporary culture has adopted the mythological existence of monsters mostly through visualization or imagery which serves as a possibility inside human minds regarding the existence of these creatures. Mythology has well preserved the concept of monstrous which holds two attributes for their identification, one of which is that they are not human beings and the other saying that they are an evil force with their distinct objectives to kill humans. (Monster mythology, Carl Sargent, Pg 12-15) Classical mythology has a deep significance in the representation of what really a monster is with all the description that has something or the other constituting an animalistic nature. It is believed that the monsters in classical mythology usually existed either in the form of humans with unnatural attributes or absurd creatures that are part human and part animal. According to classical mythology, monsters were the creatures that violated the cultural values and norms and had their own inhumane and cruel motives. Myth makers and fiction writers have created many monsters but we cannot look through the deep-rooted significance of myth making itself and how it describes the appearance of the monster and the extent of its cruelty, for instance the people in New Guinea promoted a myth that involves monster traits such as shape transformation, inhumane union, thirst for blood and human flesh and other forms of cannibalism. Moreover, Greek Mythology has many relevant monstrous illustrations which prominently include the Stymphalian and evil birds in the Hercules period. (Classical mythology, Helen Morales, Pg 110-116) Monsters according to a culture can be the evil force that has all the wrong and manipulative objectives and perhaps this is why people following distinct cultural and moral values consider people who end up doing or even start believing in evil/malicious paths as the monsters or demons regardless of how a typical horror monster may look like. Classical mythology has preserved monsters time and time again such as the Cerberus, Centaurs, Chimaera, Medusa, Cyclopes, hydra etc. Below is an image of a monstrous creature in Norse mythology which was in the form of a savage wolf named 'Fenrir'. All these monsters were either humans or with a body or skull of an animal which depicts brutality and a hunger for blood gushing inside human bodies. Mythology as an explanation to monstrous creatures that once existed suggests that these creatures were perhaps a translation as to what fear is inside human minds or more like the image of fear and horror. Moving ahead it is extremely notable to understand the human psychology and how they perceive the monsters that they see on television screens or read and imagine about, it is believed that monsters are

Which country builds best cars, Germany or Japan (Mercedes vs Lexus) Assignment

Which country builds best cars, Germany or Japan (Mercedes vs Lexus) - Assignment Example On the other hand Japanese made Lexus has comparatively lesser models in the market (Dawson, 2011). For a better comparison we can select the two top selling Luxury models of both cars, S class Mercedes versus LS class Lexus. The choice of best build cars can be done by setting specific criteria. Customer who wants to make a decision before buying any of these two cars will consider all of the below mentioned aspects. 1. Reliability: In earlier models, Mercedes had some issues in electrical wiring, suspension and brakes but after their out-sourcing, these issues have been resolved. Speaking of today, Mercedes is no doubt a reliable car. Japanese Lexus on the other hand is not equally known for its reliability. 2. Safety: German cars are no doubt much safer then Japanese as proved by crash tests carried out on these cars. 3. Quality: Mercedes and Lexus both are comparable in terms of quality but still Mercedes has an edge over Lexus. 4. Prestige: Mercedes has its origin back in year 1 885 and is the oldest automotive brand still in demand. Over the years, Mercedes has set a bench mark for other companies and a lot of customers are willing to pay extra bucks for its prestige and brand name, while Lexus firstly introduced in 1989 is also making its way to set a better standard for their company. 5. Style: Mercedes Benz has always been famous for its stylish design. Lexus however is not very famous for this, they have few exceptional models but there are many cars which are not very famous because of their outer look. 6. Paint quality: Mercedes and Lexus fall in same category in terms of good paint quality. 7. Performance: Mercedes gives a better performance; it has a upper hand in dealing high speed controls while Lexus falls a little behind at high speed. 8. Technology: Germans pay too much focus on technology, they launch a car with special features one year and the next year same features happen to hit the market by Japanese in their new edition. That is how Jap anese keep their prices cheaper; they don’t have to spend extra on research and development. German cars are very well engineered. 9. Fuel economy: In Japan Gas prices are high, that is why they focus on fuel economy while making a car and Lexus is more fuel efficient then a Mercedes Benz. Mercedes S class proves to be heavy on fuel efficiency. 10. Interior design: Although Lexus offers a very nice interior but since it is affiliated with Toyota, much of it resembles like a Toyota. Mercedes however has a very genuine appealing Interior. It depends on personal taste but Mercedes ranks higher in interior. 11. Spare parts: If a Mercedes car breaks down then one has to pay a lot to get it fixed again in terms of expensive spare parts and labor cost but a Lexus offers much cheaper spare parts and maintenance. 12. Price: Lexus LS is way cheaper then S class Mercedes. If a customers wants features like leathered seats, universal remote transmitter, heated seats then he has to pay ex tra for a Mercedes Benz but these features come as standard in a Lexus series. In view of above mentioned criteria Mercedes leads in most of the aspects while Lexus proves to be more economical. According to Galanes and Adams â€Å"question of policy†, recommendations that can be given to Lexus for improving its market value include i) more focus on innovation and genuine designs ii) focus on safety features iii) focus on technology . Which country builds best cars, Germany or Japan? In this era of global market competitions, it becomes very difficult to make a decision about choosing a brand best suitable for you. Automobile industry over the past few years has grown tremendously but there are still some leading companies who have managed to establish their repute. Mercedes is one of those

Gender Roles and its Effect Essay Example | Topics and Well Written Essays - 1000 words

Gender Roles and its Effect - Essay Example The gender roles as defined by society therefore fail to pay attention to such groups who identify themselves as intersexual and transgender. Intersexual are individuals having male/female anatomical characteristics that deviate from the normal while transgender are those that identify with or express their gender identity through a gender that does not correspond to the sex at birth. In a society where a lot focus is placed on this gender binary, these individuals with characteristics that do not neatly fit the clear-cut male/female dichotomy face similar problems as socially constructed gender roles fail to accommodate them. Perceptions and judgments people hold about others are generally informed by social norms, which consequently leads to them gravitating to individuals that are least hostile to a society’s norms. To perceive and understand reality, people rely on senses, intellect and generally, held social constructs which makes them able to label certain objects and co ncepts. For example, a man is differentiated from a woman according to gender roles and behaviors that have been assigned to genders and are expected of them. Individuals who posses’ characteristics and behaviors regarded as ‘masculine’ by the society are identified as man, and vice versa. There is a complexity when individuals who do not identify themselves within the constraints of this gender binary fail to fit into the male/female duality. In her article, Judith Butler explains that through intelligibility, humans are able to recognize other humans based on â€Å"normal† human social and physical characteristics that are defined by the society. ... at a definable gender is necessary for understanding someone to be human, people hold dominant gender perceptions, which dictate that intersexed persons must conform to either male or female gender roles. Butler rather subverts gender roles, as she asserts that â€Å"justice is not only or exclusively a matter of how persons are treated or how societies are constituted. It also concerns consequential decisions about what a person is, and what social norms must be honored and expressed for ‘personhood’ to become allocated† (Butler, 58). She goes out of the norm to define justice not in terms of law but as the capacity to overlook the social norms that define an individual’s self-worth. According to her, justice is defined by the decisions held by a particular society in defining what it considers ‘human’. These include the accepted appearance, characteristics and behaviors of an individual. Individuals who portray characteristics and behaviors t hat deviate from what the society considers as the ‘normal’, their identity is questioned. A quandary arises since perceptions held by a society are not flexible to change for accommodation of such individuals, rather it is expected of the individuals to readjust and conform to the predefined gender roles. Gender roles are acquired through socialization whereby a society trains individuals to conform and practice certain values and behaviors. Judith Lorber states that, â€Å"gender construction start with assignment to a sex category on the basis of what the genitalia look like at birth†¦Ã¢â‚¬ ¦..a sex category becomes a gender status through naming dress and the use of other gender markers† when a child is born as sex is assigned to the child depending on the anatomical characteristics in particular the sex organs. As

Stat Coursework Example | Topics and Well Written Essays - 1750 words

Stat - Coursework Example From the above table it is observed that the mean filmadmissions of quarter 1 (April-June) is the lowest with 13,173,422.8 and the highest is of the second quarter (July-Septermber) with 14,970,853.11. From the above ANOVA table we observe that there is no significant difference in the mean admission between the quarters as the probability of significance is 0.527 (>0.05). Hence all the seasons are homogeneous (on par) with regard to mean admission. From the above ANOVA table we observe that there is no significant difference in the mean admission between the years as the probability of significance is 0.848 (>0.05). Hence all the years are homogeneous (on par) with regard to mean admission. Interpretation: The regression equation is given by y = -119,506.78x + 1,092,063.39 where x represents weeks on release and y represents weekend total. The correlation is given by -0.33 which is very weak. When there is an increase of weeks, the weekend total gets decreased in general, but still we cannot make a sure conclusion because some other factors may be involved in deciding the weekend total. From the above table it is found that the multiple correlation is 0.33 and R squared is 0.11 which indicates that only 11% of dependent variable weekend total is explained through independent variable weeks after release. From the above table, it is inferred that the regression coefficient is not significant since the probability of significance is 0.23 (>0.05), hence the independent variable weeks on release is not a better predictor for the dependent variable weekend total. From the above table it is inferred that the regression coefficient is not significant whereas the constant (intercept) is significant at 5% level (p value =0.018

SESSION 2 BLOOD GAS ANALYSIS AND OSMOMETRY Lab Report

SESSION 2 BLOOD GAS ANALYSIS AND OSMOMETRY - Lab Report Example rescent molecule, it has to travel through an optical isolator( black coating) to prevent interference by unspecific light with the light detection system. Osmolality measures the total number of osmotically active particles in a solution and is equal to the sum of the molalities of all the solutes present in that solution. The four colligative properties are changed by the dissolving of the solute in solvent. Osmolarity refers to osmoles per litre, whilst osmolality refers to osmoles per kg water( There is a slight difference between plasma molality and molarity because of the non-acqueous components present such as proteins and lipids that make up about 60% of the total volume. Thus serum is only 94% water and the molality of a substance in serum is about 6% higher than its molarity. Molality is preferred because it is independent of temperature). The osmolality of physiological fluids is mainly determined by small molecules that are present in high concentrations. For example in serum, sodium, potassium, chloride, bicarbonate, urea and glucose are the only components present in high enough concentrations to individually affect the osmolality. Together these make up over 95% of total osmolality of serum. Larger serum molecules contribute little to the overall osmolality. A useful estimate of the osmolality is calculated from: The difference between the measured and the calculated osmolality is known as the osmolar gap. If there are unmeasured osmotically active species present then these will increase the gap. The normal osmolar gap is up to 10mmol/L and values in excess of this usually indicate the presence of an exogenous agent. The most common is ethanol, but methanol, the ethylene glycol, acetone and isopropyl alcohol will also contribute if present. Different causes of hyponatraemia can be distinguished by serum osmolality measurement. It is increased in hyperosmolar hyronatraemia(eg: hyperglycaemia), normal in psuedohyponatraemia and decreased in

Stat Coursework Example | Topics and Well Written Essays - 1750 words

Stat - Coursework Example From the above table it is observed that the mean filmadmissions of quarter 1 (April-June) is the lowest with 13,173,422.8 and the highest is of the second quarter (July-Septermber) with 14,970,853.11. From the above ANOVA table we observe that there is no significant difference in the mean admission between the quarters as the probability of significance is 0.527 (>0.05). Hence all the seasons are homogeneous (on par) with regard to mean admission. From the above ANOVA table we observe that there is no significant difference in the mean admission between the years as the probability of significance is 0.848 (>0.05). Hence all the years are homogeneous (on par) with regard to mean admission. Interpretation: The regression equation is given by y = -119,506.78x + 1,092,063.39 where x represents weeks on release and y represents weekend total. The correlation is given by -0.33 which is very weak. When there is an increase of weeks, the weekend total gets decreased in general, but still we cannot make a sure conclusion because some other factors may be involved in deciding the weekend total. From the above table it is found that the multiple correlation is 0.33 and R squared is 0.11 which indicates that only 11% of dependent variable weekend total is explained through independent variable weeks after release. From the above table, it is inferred that the regression coefficient is not significant since the probability of significance is 0.23 (>0.05), hence the independent variable weeks on release is not a better predictor for the dependent variable weekend total. From the above table it is inferred that the regression coefficient is not significant whereas the constant (intercept) is significant at 5% level (p value =0.018

Team-based Programming Skills Essay Example | Topics and Well Written Essays - 500 words

Team-based Programming Skills - Essay Example Each member is dependent on the other and higher the understanding among the members, higher the productivity level of the whole organization. When working in a team as a programmer, the most important skill that you need to have is communication skill. A programmer working in a team may not require a vast amount of knowledge compared to a programmer working alone. (Layman, et al. 2006) In web programming, content is of the utmost importance. When different sets of mind are working together, they produce content that is of high quality, has a lot of variety, attractive, dynamic and is well planned. There are various teams that are made that have a specific task so that they can create something that captivates the audience (Layman, et al. 2006). In teams there is the transference of knowledge as well. A person who is skilled in web programming can share his knowledge and wisdom with the people he is working with. (Sharp & Robinson, 2008) This helps in the overall productivity of the whole team which in turn affects the organization. When a programmer is working alone he needs a vast amount of knowledge concerned with the design of the website. Although communication skills are not that important but still they are required. The programmer must be expert in all areas because he is in charge of all the things. Organizations that are small require web developers that can work alone (Anon., 2014). However there is a downside of working alone as well. The content made is not that captivating when the programmer is working alone because a single mind is working on it. (Burdmann, 1999) There is a lower degree of creativeness as it is born out of interaction. There is limited knowledge and the programmer might lose confidence in his abilities. In today’s world it is important for an organization to build teams and strategies for them. When a team is built up, a specific strategy and specific tasks are allotted to

Causes of the Arab-Israeli Conflict Essay Example for Free

Causes of the Arab-Israeli Conflict Essay The origins of the conflict between Arabs and Israelis lie deeply in religious and historical times. The aftermath of World War Two instigated the rise of Zionism and Arab nationalism, escalating the religious and cultural differences between the two nationalities. Foreign interference from western nations negatively intervened in the tensions between Arabs and Israelis. The decline of the Ottoman Empire gave opportunities for Britain to impose the Mandate System which increased hostilities between Arabs, Israelis and the Western world. Conflict between the Arabs and the Israelis were mainly due to the rise of Zionism and Arab Nationalism. Following the Holocaust and other events in WWII, Jewish people were even more displaced and were encouraged by Herzl and Weizmann’s Zionist movement to migrate back to the homeland, modern day Palestine. This was perceived by the Arab inhabitants as an invasion. The Jewish brought with them international expertise to boost the economy, dominating the finance and agricultural industries. Arabs reacted with violence, attacking Jewish settlements of Tel Aviv and Haifa in 1920. The Jews in response created the Haganah, the Jewish Defence Force dedicated to maintaining the security of the settlements. Another factor was the shared religious interest in Jerusalem and the Dome of the Rock, which is a central focal point in the conflict over borders. The Arabs mobilised very slowly but eventually the Arab Nationalism movement was founded, their aim to establish Arab rule in the Middle East, directly contrasting with Zionism thus inevitably leading to conflict. Their strong religious and cultural differences were crucial to the Arab-Israeli conflict. International interest in the nature of the Arab-Israeli relationship was counterproductive to reconciling the differences between the two ethnicities. Early attempts by interested parties to make agreements ended in failure and abandonment due to contradictory and inconsistent promises. The Hussein-McMahon Correspondence of 1915 was a series of a letters between the Arabs and the British. The correspondence promised British support for an Arab independence if the Arabs revolted against the Ottoman Empire family. This alliance however, was juxtaposed by the next agreement, the Sykes-Picot Agreement of 1916. Made between Britain, France and Russia, it discussed the division of the Middle  East with Arabia as an independent state while Palestine would be jointly ruled by the three co-conspirators. The revelation reinforced the determination of the Arabs to be independent. The Balfour Declaration of 1917 complicated the situation further since it appeared to be promising the establishment of a Jewish National State in a letter between the British and the Jewish. The UN Partition Plan in 1947 gave the opportunity for Zionist leader Ben Gurion to declare the establishment of the State of Israel and was the catalyst for the 1948 Arab-Israeli War, one of many violent conflicts that would perpetuate as the conflict continued to be unresolved. The uncoordinated, duplicitous and irrational efforts by the western world to intervene in the Arab-Israeli conflict were weaknesses clearly thought to be necessary and instead increased the tensions between the two nations. The collapse of the Ottoman Empire left the fate of the Middle East to the League of Nations. They implemented the Mandate System, a form of governance designed to assist the fractured Arab community to establish independence by administering regions until they were ready for self-governance. However, their ulterior motives to maintain access to key resources in the area, mostly oil deposits and the Suez Canal prevented both Arab nationalist and Zionist aims. The actions of these nations were detrimental to the relations between Arabs and Israelis and contributed to the Arab-Israeli conflict. The major causes of the Arab-Israeli conflict were foreign interference, nationalism and the collapse of the Ottoman Empire. These factors were critical to the development and escalation of hostilities between the two nations torn over one land.

Ratio Analysis for Building Company

Ratio Analysis for Building Company Title: Ratio analysis for Bellway Company About Bellway plc The Bellway Group is one of the largest housebuilders in the U.K. It was established in 1946 by John T.Bells and his two sons[1].The Group’s operations are spread throughout the country. The key activities of the Group include: land acquisition, finance, planning, architecture, design, build management, marketing and customer service. Bellway builds low-cost homes and apartment blocks on disused or abandoned sites. Position and Strategy Bellway sells around 6,000 houses every year and has till date provided more than 100,000 homes. The houses are designed, built and marketed by local teams operating from regional offices. These offices are managed and staffed by local people. The company employs about 2,000 people with varying expertise. Corporate Social Responsibility The Group has adopted five principles in their day-to-day operations to minimise the environmental effects of the building process and create sustainable communities: â€Å"Protection of the environment Prudent use of natural resources Creating environments that have the potential to add to economic growth and employment opportunities Social considerations that recognise the needs for a changing and advancing population The creation of communities that will endure and where people will aspire to live† Source: Bellway p.l.c. Annual Report Accounts 2007 The Group reports on these five principles in its Annual Report. Performance Overview of Bellway Group The housing industry has been facing challenging market conditions since the last few months. However the Chairman of the Group has made the following statement in the Annual Report of the Group for the year ended 31 July 2007. â€Å"Bellway has, yet again, produced a very good set of results for the year ended 31 July. The Group continues to deliver organic growth in volumes and earnings despite the challenging market conditions experienced by the housing industry over the last twelve months.† The present paper attempts to examine the reality of the statement by doing a ratio analysis to assess the financial health of the Group based on its Annual Reports for the year ended 31 July 2007. Performance Overview The key highlights of performance in the year ended July 2007 over the previous year are given in the table[2] below: In the next section a detailed analysis of the financial performance and health of the Group has been examined on the basis of: Performance Ratios Working Capital Efficiency Ratios Investment Ratios Financial Status Ratios PERFORMANCE RATIOS Return on capital employed (ROCE) Profit before Tax and Interest Payable = x 100 Total Assets less Current Liabilities * This is taken as equal to operating profit plus interest income The ROCE of the Group is around 22% in the year ended 2007. Despite a 6.5% increase in the Profit before Tax and Interest Payable in 2007, the ROCE stands at the same figure as in 2006. This only indicates that the net assets have also increased in the same proportion as profits. However, there has been no improvement in the efficiency in employing theses net assets to generate profits. Moreover, ROCE for the Group is lower than five year average ROCE achieved by builders over UK which stands at 25–30%[3]. Thus, the efficiency in employing net assets to generate profits for the Group is lower than the Industry average. Asset turnover Sales Turnover = Total Assets less Current Liabilities The asset turnover ratio of 1.165 indicates that a sale of  £1.165 is generated from each  £ invested in assets by the Group. This ratio has increased by around 3.6% in 2007 over 2006 which is a good sign. The increase is primarily due to an increase in total assets and also a corresponding increase in the sales turnover. Net profit margin Profit before Tax and Interest Payable = x 100 Sales turnover *This is taken as equal to operating profit plus interest income Despite the increase in profit before interest and taxes and also sales turnover, there is a slight decline in the net profit margin from 19.5% in the year ended 2006 to 19.1% in the year ended 2007. The decline indicates that proportionate increase in cost of operations has been higher than the increase in sales. Thus, there has been a decline in the efficiency of sales to generate profits. Gross profit margin Gross Profit = x 100 Sales turnover There has been a decrease in the gross profit margin of the Group by 0.6% despite the increase in sales revenue. The decline in the gross profit margin has been due to a larger increase in cost of sales as compared to corresponding increase in sales. Sales revenue has increased by 9.2% over 2006. The corresponding increase in cost of sales has been 9.9%. The decline in the gross profit margin also explains to certain extent the decline in net profit margin. WORKING CAPITAL EFFICIENCY RATIOS Inventories (or stock) turnover Stocks and Work in Progress = x 365 Purchases (or Cost of Sales) The housebuilding industry by its very nature has slow moving stock / inventory. In 2007, as compared to 2006, there has been a decline in the number of days the stock takes to be converted into sales. The stock is getting converted into sales in 538.65 days in 2007 as compared to 552.16 days. This is an improvement of around 2.4% over 2006. Trade receivables (or trade debtors) turnover Trade Debtors = x 365 Sales Turnover * All sales are assumed to be on credit Though it takes less than 1 week to collect receivables, the increase in the time taken to receive payments from customers must be examined carefully before it gets out of hands. An increasing ratio also indicates that the company is taking more time for collecting its payments. Thus, each  £1 of its sales revenue stays tied up in trade receivables for a longer period. Trade payables (or trade creditors) turnover Trade Creditors = x 365 Cost of Sales ** All purchases are assumed to be on credit There has been a decline in the average settlement period for trade creditors by almost 17%. This is not a good sign as trade credit is a type of free finance available to a company. A declining ratio indicates that suppliers in the year ended 2007 gave a lower credit period to the Group as compared to the previous year. This becomes a bigger cause of concern as the Stock Turnover ratio for the Group stands at a high figure. It may also have adverse implications for the Group’s liquidity position. INVESTMENT RATIOS Earnings per share (EPS) Profit before Ordinary Dividend = No. of Ordinary Shares in issue EPS reflects upon share performance. Thus EPS trend of the Group highlights the investment potential of its shares. It also highlights the possibility that the company will pay a dividend[8]. There has been a 6.2% growth in the diluted EPS of the Group in the year ended 2007 as compared to 2006. This indicates that the potential of the shares of the Group is growing. This increase in EPS is primarily due to an increase in the profits with no corresponding increase in tax rates. Price earnings ratio(PE) Market Value per Share = Earning per share In general, if the PE ratio of a company is high it implies that investors are optimistic about the company’s future and are expectinghigher earningsgrowthin the future compared to companies with alower PE. However, the ratio can only be interpreted appropriately when compared to historical PE ratio or industry benchmarks. Group’s historical PE ratio The PE ratio for the Group has been constant over the previous two years. The ratio needs to be examined in light of the deteriorating industry scenario over the last two months. The PE ratio calculated above may not hold true today and would have declined substantially. This is because housebuilding is a cyclical business where earnings fall exponentially as sales prices decline. Recent times have seen a substantial decline in sale prices. If the PE is calculated at the share price of 713.5p[9] as on 25 April 2008, assuming earnings to be constant at 31 July 2007 level, it will be only 4.9. Thus, actual PE will be lower. Industry average The following diagram[10] highlights the PE ratios of 8 leading housebuilders in UK as on 21 July 2007. The diagram clearly indicates that Bellway is towards the lower end of the selected companies in the industry UK with regard to its PE ratio Dividend yield Latest Annual Dividends = x 100 Current market share price The dividend yield at the current price as on 25 April 2008 = (43.125 / 713.5) % = 6% However, the market price of shares for the Group is much lower than it was a year ago. Historically, the dividend yield has been as indicated in the table below: Dividend cover Profit on ordinary activities after taxation = Ordinary Dividend The dividend cover has fallen despite the fact that the profits have increased. A declining trend makes dividend less secure. However it is not a cause of concern for the Group as the dividend cover is much better than many other companies in the industry. For example, housebuilder Persimmon has cover of 2.69[11]. Thus, if the Group has a cover of more than 3, it could maintain its payout more than thrice over. Return on equity (ROE) Profit on ordinary activities after taxation = x 100 Equity shareholders’ funds The Group shows a decline in this ratio in 2007 over 2006. The decline may be primarily due to increase in equity shareholders’ funds. FINANCIAL STATUS RATIOS Working capital ratio (WCR) Current Assets = Current liabilities The accepted norm for the WCR ratio is that current assets should be double the current liabilities. However, the norm varies with industry. In the case of the Group the ratio has declined but it is higher than the accepted norm. However, a closer analysis indicates that the Group faces a liquidity crisis. A close examination of the current assets indicates that inventories constitute more than 95% of the current assets. This, added to a high stock turnover ratio, will not let the Group meet its current obligations. A clearer picture of the liquidity is provided by the Quick Asset ratio. Quick assets ratio (QAR) Current Assets Stocks = Current liabilities The norm for this ratio is 1: 1. However, it again varies from business to business. The ratio is far below the norm. In other words, the Group has no way of covering up its current obligations. This is a cause of concern and can lead to survival problems also if the condition persists. Gearing Long-term Debt + Preference Shares = Total Assets less Current Liabilities *These include preference shares of  £20,000,000 in both the years The gearing or dependence on debt has decreased by about 7% for the Group. Thus, there has been a decline in the Group’s risk as lesser amount is committed for periodic interest and repayment commitments. This is especially welcome in the time of deteriorating housing market conditions. Interest cover Profit before Tax and Interest Payable = Interest payable Despite the decline in gearing, the Group’s interest cover for the year ended 31 July 2007 also shows a slight decline. The decrease in interest cover from last year is due to a higher increase in net interest payable than increase in profit before tax and interest. Conclusion: To conclude it can be said that Bellway has performed well in the year ended July 2007 over 2006 in terms of profitability as well as increased sales. However, it faces a major short-term liquidity crisis. This is a cause of concern as the UKs housebuilding industry, in general, is expected to be facing more difficult times ahead due to credit crunch and declining consumer demand. References: Atrill Peter McLaney Eddie, Financial Accounting for Decision Makers, 5th ed. 2008 , FT Prentice Hall Barker Review Interim Report, The Housebuilding Industry, accessed from http://www.hm-treasury.gov.uk/media/2/9/barkerreview_interim_chapters4to6.pdf Bellway p.l.c. Annual Report Accounts 2007 Elliott B. and J. Elliott, Financial Accounting and Reporting, 11th ed. 2007, FT Prentice Hall HIFIC Barnard Report, Future Trends in Timber Construction and Implications for HIE Region, accessed from www.forestryscotland.com/pages/download2.asp?file=attachments/HIFIC_Forres%2007_Barnard.pdf Steed, Alison, Five ‘safe’ shares for hard times, The Sunday Times 20 April, 2008 Team Limited, The Cartel- Like Industry, accessed from http://www.teamlimited.co.uk/Assets/pdf/Building-Barriers.pdf Yahoo finance, accessed from http://finance.yahoo.com/q/pr?s=BWY.L Hemscott website accessed from www.hemscott.com Brief: 209439Page 1 of 13 [1] Source: http://finance.yahoo.com/q/pr?s=BWY.L [2] Source: Bellway p.l.c. Annual Report Accounts 2007 [3] HIFIC Barnard Report, Future Trends in Timber Construction and Implications for HIE Region, accessed from www.forestryscotland.com/pages/download2.asp?file=attachments/HIFIC_Forres 07_Barnard.pdf [4] Ideally average stock and work in progress figures should be taken for calculating the ratio as they give more accurate ratios as average inventory accounts for any seasonality effects on the ratio. However, in the case of house building industry seasonality effect is not there. Moreover due to non-availability of 2005 figures, end of the year figures are used. . [5] Ideally average trade debtors figures should be taken for calculating the ratio as they give more accurate ratios. However, due to non-availability of 2005 figures, end of the year figures are used.. Trade receivables do not include other receivables not arising from sales (Refer Note 13 of Bellway Annual Report pp 68) [6] Ideally average trade creditors’ figures should be taken for calculating the ratio as they give more accurate ratios. However, due to non-availability of 2005 figures, end of the year figures are used. Trade payables do not include other payables not arising from purchases (Refer Note 15 of Bellway Annual Report pp 69) [7] Diluted EPS is based on the total outstanding shares after all Options and awards have been exercised. [8] EPS only indicates the possibility of a dividend. However, dividend decision is a corporate decision and there is no rule of thumb regarding its size and frequency. [9] http://finance.yahoo.com/q?s=BWY.L [10] Based on PE ratios published on 21 July 2007 by www.hemscott.com [11] Steed, Alison, The Sunday Times, 20 April 2008

Chagnon Debate Essay -- essays papers

Chagnon Debate In Patrick Tierney’s article â€Å"The Fierce Anthropologist,† he discussed the faults that are, or may be, present in Napoleon Chagnon’s anthropological research of the Yanamamo, or â€Å"The Fierce People,† as Chagnon has referred to them in his best-selling book on the people. Due to Chagnon’s unparalleled body of work in terms of quantity and, as many argue, quality, Marvin Harris draws heavily on his research to support his point, which is that the origin of war is ecological and reproductive pressure. One should question Harris’s theories (and all theories), especially in the light of the aforementioned article, but I do not believe his arguments are, or should be, adversely affected by the information presented in this article. The claim that the Yanamamo are an extremely militant people is pervasive in Chagnon’s work, and Harris uses this as the basis for his arguments. However, Tierney claims that â€Å"Chagnon’s account of Yanamami warfare seemed greatly exaggerated.† (Pg. 54). Another integral part of Chagnon’s research, which Harris cites, was that the Yamamamo wage war because of women. John Peters, in Tierney’s article, presented a differing opinion stating that, â€Å"these raids [referring to the four raids carried out in half a century by a group that Chagnon said ‘demonstrated the most extreme form of Yanamami â€Å"treachery.†Ã¢â‚¬â„¢ (Pg. 54).] †¦had been provoked not by competition for women, as Chagnon had written, but by the spread of new diseases, which prompted angry accusations of witchcraft.† These, among a slew of other discrepancies, cast an especially doubtful light on Chagnon’s research, and thus Harris’s conclusions. Harris reasons that if Yanamamo warfare is indeed caused by fights over women that this is caused not only by lack of females due to female infanticide which is legitimized through male supremacy which is legitimized through warfare, but also the males’ failure to bring home meat. In Cannibals and Kings Harris writes, â€Å"From the account of Helena Valero, a Brazilian captured by the Yanomamo, we know that wives make a point of taunting their husbands when the supply of game falters†¦ The men themselves, after returning empty-handed, become touchy about real or imagined insubordination on the part of their wives and younger brothers. At the same time, the failure of the men emboldens wives and unmarried junior males to ... ...logists to verify his data,† and that, â€Å"(pg. 54) he [the German ethnologist Irenaus Eibl-Eibesfeldt] and another Yanomami researcher at the institute wrote a letter to the American Human behavior and Evolution Society, which claimed that Chagnon had got important mortality rate statistics wrong.† (Pg. 54) Even if these claims of deceiving information and others of plain false information (â€Å"In ‘The Fierce People,’ Chagnon wrote that the Yanomami were ‘one of the best nourished populations thus far described in the anthropological/biomedical literature.’ Unlike Chagnon’s ‘burly’ men, the villagers I encountered were – as Rice had observed in 1924 – tiny and scrawny.† [Pg. 54]) Are all true I don’t believe the vast majority of Chagnon’s research was falsified or misleading – nearly 40 years of false, purposefully misleading information would be an absurd, pointless task of monumental proportions. Overall, I do not believe Harris’s theories are, or should be, damaged significantly even in a worst case scenario (described by Tierney). His theory could stand alone without the evidence provided by the Yanomamo and in all probability the conclusions drawn from them were, indeed, valid.

Stereotypes and Stereotyping - Stereotypical Female in Im Your Horse i

A Stereotypical Female in I'm Your Horse in the Night  Ã‚  Ã‚  Ã‚   Luisa Valenzuela's short story titled "I'm Your Horse in the Night" is a thought provoking piece of literature. The story is written in such a way that the reader must interpret what is meant by what is being said. Although it is easy to go into depth when describing the elements of this piece, the storyline is rather simple. The story contains an assortment of characters; with those characters being Chiquita, Beto, Andres, and several policemen. The time and location are unknown. The telephone tells us that the time period is of somewhat modern times, and the Spanish ethnicity would most likely relate to the setting being that of a Spanish colonization. The narration of the story is first person persona told by Chiquita throughout. Aside from the geographic location of the setting, it is the home of a woman who lives on her own. She is in love with a man who she calls Beto. The woman hasn't heard from Beto in months, but she practically fantasizes about him every night. One morning she is awaken by   a mysterious phone call. She thought it was a man she calls Andres, but then the man hangs up and she is left hearing that Beto is dead. Chiquita called the police. They showed up only to harass her and tear apart her house, asking questions about Beto, which Chiquita was unable to answer. The police conclude their search by taking Chiquita to jail. She is left to ponder what is going on with Beto, the man she loved. The short story summarized above illustrates the common stereotypical theme of a female wanting to be loved by a man who in turn only wants the woman for her sex. The characters in this short story would have to be... ...ng and complexities, making it into a complete literary piece. Certain areas of the story were open for interpretation, giving the story line more than one path to go by, making it an ambiguity within itself. Every sentence adds to what the reader is able to see and comprehend as far as this particular story goes. Overall the theme is clearly that of a female simply wanting to be loved, and a male wanting sexual pleasure. This piece just glorifies the common occurrence with the verisimilitude of the main characters making the story come to life for the reader. The main characters within the story are a good example of reality when it comes to seeing the differences between males and females during an event such as this. Valenzuela's story does a good job of taking a common theme, and turning it into an exciting, thought provoking piece to read. Stereotypes and Stereotyping - Stereotypical Female in I'm Your Horse i A Stereotypical Female in I'm Your Horse in the Night  Ã‚  Ã‚  Ã‚   Luisa Valenzuela's short story titled "I'm Your Horse in the Night" is a thought provoking piece of literature. The story is written in such a way that the reader must interpret what is meant by what is being said. Although it is easy to go into depth when describing the elements of this piece, the storyline is rather simple. The story contains an assortment of characters; with those characters being Chiquita, Beto, Andres, and several policemen. The time and location are unknown. The telephone tells us that the time period is of somewhat modern times, and the Spanish ethnicity would most likely relate to the setting being that of a Spanish colonization. The narration of the story is first person persona told by Chiquita throughout. Aside from the geographic location of the setting, it is the home of a woman who lives on her own. She is in love with a man who she calls Beto. The woman hasn't heard from Beto in months, but she practically fantasizes about him every night. One morning she is awaken by   a mysterious phone call. She thought it was a man she calls Andres, but then the man hangs up and she is left hearing that Beto is dead. Chiquita called the police. They showed up only to harass her and tear apart her house, asking questions about Beto, which Chiquita was unable to answer. The police conclude their search by taking Chiquita to jail. She is left to ponder what is going on with Beto, the man she loved. The short story summarized above illustrates the common stereotypical theme of a female wanting to be loved by a man who in turn only wants the woman for her sex. The characters in this short story would have to be... ...ng and complexities, making it into a complete literary piece. Certain areas of the story were open for interpretation, giving the story line more than one path to go by, making it an ambiguity within itself. Every sentence adds to what the reader is able to see and comprehend as far as this particular story goes. Overall the theme is clearly that of a female simply wanting to be loved, and a male wanting sexual pleasure. This piece just glorifies the common occurrence with the verisimilitude of the main characters making the story come to life for the reader. The main characters within the story are a good example of reality when it comes to seeing the differences between males and females during an event such as this. Valenzuela's story does a good job of taking a common theme, and turning it into an exciting, thought provoking piece to read.

Child Labor Essay

Throughout history there have been articles, boycotts, books, poems, and so much more released to raise awareness on child labor. Children work under illegal, hazardous, and exploitative conditions each day risking their lives. Many of these children have their opportunity for an education taken away to work under harmful circumstances. William Blake’s poem â€Å"The Chimney Sweeper† was written to help aware and prevent child labor. William Blake wrote a poem to aware the society of child labor in Britain. A real life event inspired him to write his poem about the injustice being done to the children. Child labor is exploitation to children. They were out in extremely hazardous conditions that threaten their lives. Children began to die because they were stuck in an unsafe place. The ashes that surrounded them threatened their physical health to an extreme. Fires would be set and the children would be stuck in the chimney causing them to burn to death. Blake uses a variety of symbolism through biblical ideas. He uses symbols to represent what he states in his poem. The Chimney Sweeper is based on a true story. This boy was sold and left alone by his father. Tom sweeps chimneys with four other boys: Dick, Joe, Ned, and Jack. One night tom dreams that he and the other children are sleeping in black coffins. Blake says this relating to the black ashes the children are covered in every day from sweeping the chimneys. In his dream an angel appears with a key. She unlocks the coffin the children were in and let them out. â€Å"Were all of them lock’d up in coffins of black. And by came an Angel who had a bright key, And he open’d the coffins & set them all free;† (lines 12-14) Child labor has been a big issue since industrialization began. Like the poem children were being put to work in atrocious conditions. Child labor was used because they do not have to get paid as much as adults. They were working more than a full time job. Some children would end up working for factories when their family could not afford much so they would give them up. Blake’s poem created a well-known issue concerning child labor in the real world. The way Blake described the children’s suffering and harsh living conditions caught the attention of many of his readers. The poem was created with the intention to have laws against child labor. As well as in Britain, there were many places around the world that were creating laws against child labor like the United States. The British act stated the age limit for children to begin working, children should be washed once a week, and prohibited to clean chimneys with fire in them. This act marked part of a beginning into the long battle to fight for the end of child labor. Unfortunately, till this day child labor occurring all around the world. The International Labor Organization estimated that over 215 million children under the age of 17 are currently working under illegal and harmful conditions. Children around the world are still suffering and unprivileged from opportunities of an education. A lot is done around the world to help and reach awareness to people about child labor. William Blake’s â€Å"The Chimney Sweeper† is a great resource created to help inform the people of the suffering and unfortunate life children live. Work Cited Blake, William. â€Å"The Chimney Sweeper.† –Blake. Web. 18 May 2012.. Fried, Milton. â€Å"Child Labor.† History of Child Labor. Amalgamated Clothing Workers of America. Web. 18 May 2012. . Heath, DIanne. â€Å"Social Science Medley.† Analysis of â€Å"The Chimney Sweeper† by William Blake ~. Social Science Medley, 30 Mar. 2011. Web. 18 May 2012. . Songs of Innocence,1789 and Songs of Experience; 1794 http://165.29.91.7/classes/humanities/britlit/97-98/blake/POEMS.htm; â€Å"- Texts in Context.† Imagery, Symbolism and Themes in Blake’s The Chimney Sweeper (I) from Crossref it.info. Web. 18 May 2012. .

Succubus Revealed Chapter 9

It wasn't until I landed in Seattle on Sunday evening that the full surreal nature of my weekend in Las Vegas hit me. Being there had felt so . . . natural. I suppose part of that was just having old friends like Bastien and Luis around. Yet I'd been pleasantly surprised at how easily I got along with my newer acquaintances, like Phoebe and Matthias. I'd even grown to like Jamie, though I never did see him after that night. Despite my efforts to find him and ask him about Milton, the imp had remained elusive for the rest of my trip. And the show . . . how had that happened? I couldn't even get a solid job here in my current hometown, yet hours after walking off the plane in a strange city, I'd landed what was, in many ways, my dream job. By the time we'd finished our second practice, Matthias was already talking about a special part he planned on creating for me, and several of the other dancers were so disappointed at me leaving for a month, you'd think we'd known each other for years. It had, in spite of my misgivings, been a fantastic weekend. Reality set in when I walked into my condo. Roman was out, with only a note reading Bowling practice tomorrow night to mark his passage. Naturally, the cats were as happy to see me as always. Scratching their heads in turn, I began to think about the logistics of moving both of them with me across state lines. I'd be taking them away from Roman, whom they loved, but there was nothing to be done for that. He couldn't come with us. As a nephilim, he was in constant danger of being hunted down by other immortals, and it was only Jerome's protection that allowed him to have a seminormal life in Seattle. Roman certainly wasn't going to give that up, and besides, Las Vegas was probably the worst place in the world for him to attempt to hide out. A vase of pink-tipped white roses sat on the kitchen table, filling the air with sweetness. I opened up the card and read Seth's scrawled writing: Welcome home. I've been counting the minutes. – S I texted him that I was back and received an answer urging me to come over to Terry and Andrea's for dinner. After leaving a note for Roman assuring him I'd be at practice, I headed out, my mind still spinning with more of the consequences of moving. The condo. I'd have to sell it. Unless I wanted to rent it to Roman? Hell would likely compensate any moving costs, but it'd be up to me to start making the actual arrangements now for things like movers and whatnot. I was good at making plans and organizing things, but all of my skills were useless against the one thing I wanted to bring with me to Las Vegas the most: Seth. I still had no solution for what to do with him. I was met with the usual outpouring of love from his nieces when I arrived, just in time for a chaotic family dinner. With the additional family members, they'd given up any pretense of eating at the kitchen table and had simply taken their paper plates and homemade pizza off to the living room. The casualties of food and furniture were ones Terry and Andrea were long since used to, but Margaret couldn't focus on her dinner for fear of constantly watching the girls and what she perceived as imminent tomato-stained disaster. I was happy to see Andrea out with the family, which wasn't something that happened very often lately. She looked tired but was in good spirits, and from the way the girls vied for position next to her, it was clear they were delighted to have her up and around too. â€Å"Seth says you were out of town,† she told me. â€Å"Anywhere fun?† â€Å"Las Vegas,† I replied. â€Å"Visiting friends.† â€Å"Man,† said Ian. â€Å"I wish I had friends in Las Vegas.† â€Å"I figured it'd be too commercial for you,† said Seth, deadpan. Ian swallowed a bite of his pizza – it apparently wasn't a vegan day – before responding. â€Å"Only if you stay on the Strip and their overpriced luxury hotels. If you poke around in some of the out-of-the-way places, you could find some really cool and obscure dives.† It took nine-year-old Kendall to say what the rest of us were thinking. â€Å"I'd rather stay in luxury. Why would you want to stay in a dive, Uncle Ian?† â€Å"Because it's nonmainstream,† he told her. â€Å"Everyone stays at the nice places.† â€Å"But I like nice things,† she argued. â€Å"Don't you?† â€Å"Well, yes,† he said, frowning. â€Å"But that's not the point – â€Å" â€Å"Then why would you want to stay at bad places?† she pressed. â€Å"You're too young to understand,† he said. Seth chuckled. â€Å"Actually, I think she understands perfectly.† Andrea decided to rest shortly after that, but not before extracting a promise that someone deliver her dessert later on. After doing dishes (which was pretty easy with paper plates), our group dispersed into separate activities. Kendall, Brandy, Margaret, and Terry started up a game of Monopoly while Kayla and the twins settled down to watch The Little Mermaid. Ian joined them, excited for the chance to show how the movie was an example of capitalism destroying America. Seth and I curled up on a nearby loveseat, ostensibly to watch the movie, but instead used the time to catch up. â€Å"How was it, really?† he asked me in a low voice. â€Å"I've been worried about you. Was it as bad as you thought?† â€Å"No,† I said, leaning my head against his chest. â€Å"It was actually . . . pretty good. Would you believe I have a job already ? Like . . . one that's not on Hell's payroll.† â€Å"You can't even get one of those here,† remarked Seth. â€Å"Yeah, the irony's not lost on me. I'm going to be a Vegas showgirl, complete with sequins.† Seth trailed his fingers through my hair. â€Å"That's actually kind of awesome. And hot. If you want to practice, I'd be more than happy to give you some constructive criticism.† I smiled. â€Å"We'll see.† There was a long pause. â€Å"So . . . it's real. This whole thing.† â€Å"Yeah,† I said in a small voice. â€Å"It's real.† I felt him tense and sensed the worry radiating off of him. â€Å"It's okay. We'll figure this out. It's still a month away.† â€Å"I know we will,† he said. â€Å"You and I have overcome crazier things than this, right?† â€Å"Crazier doesn't always mean harder,† I pointed out. â€Å"I mean, when Peter tried to make a ‘retro candle sconce' out of a Pringles can last month, that was pretty crazy – but it was also pretty easy to deal with once we found his fire extinguisher.† â€Å"You see?† said Seth. â€Å"This is what I love about you. I don't even consider that crazy. I consider that ordinary life with you, Georgina. You change all the definitions.† He pressed a kiss to my forehead. We fell silent and watched the movie, though I suspected Seth was paying as little attention as I was. We were both lost in our own thoughts, and I didn't really snap out of it until I heard Ian telling Morgan, â€Å"I like the original fairy tale better. It's pretty alternative, so you've probably never heard of it.† I glanced at the clock and sat up. â€Å"I'm going to go check on Andrea and see if she wants her dessert.† Both Margaret and Terry were quick to offer to do it instead, but I waved them off, assuring them I was fine and that they should return to their game. Andrea was awake, propped up on pillows and reading a book when I came in with the pie. â€Å"You didn't have to do that,† she told me. â€Å"You should've asked Terry.† â€Å"He's busy buying and selling property,† I told her, helping her settle the plate on her lap. â€Å"I couldn't ask him to interrupt that. Besides, he does plenty.† â€Å"He does,† she agreed, smiling wistfully. â€Å"They all do. Even you. It's so strange, having others take care of me. I'm too used to looking after everyone else.† I settled down on a chair near her bed, wondering how often it must be filled lately. Andrea always had someone watching over her. â€Å"It's just for a little while longer,† I said. That got me another smile as she chewed a bite of pie. â€Å"You're very optimistic.† â€Å"Hey, why shouldn't I be? You look great today.† â€Å"Great ‘ironically,' as Ian would say.† She ran a hand through her limp blond hair. â€Å"But I do feel better than I have for a while. I don't know. It's deceptive, Georgina. There are days I feel confident I've beat every cancer cell in my body and others when I can't believe I'm still managing to walk this earth.† â€Å"Andrea – â€Å" â€Å"No, no, it's true.† She paused for more pie, but her eyes took on a vast, knowing look that reminded me eerily of Carter. â€Å"I've accepted it, come to terms with the fact that there's still a good chance I'll die. No one else has. No one else will talk about it. I'm okay with that. If that's what God wills for me, then so be it.† I felt a knot clench in my stomach. I couldn't say much about God, but I'd seen enough of Heaven and Hell to get angry when I heard humans accept their fate as part of some higher purpose. Half the time, it seemed to me the divine powers were making up this game as they went along. â€Å"I'm not worried about me,† Andrea continued. â€Å"But I am worried about them.† That serenity faded, replaced by very real human concern, a mother's fear for her children. â€Å"Terry's strong. So wonderfully strong. But this is hard on him. He can't do it alone, which is why I'm so glad Seth's here. I don't know what we would have done without him. He's the rock supporting us all right now.† The anxiety inside me eased for a few moments, replaced by a spreading warmth as I thought about Seth. â€Å"He's wonderful.† Andrea set down the fork, finished, and extended her hand to me. â€Å"So are you. I'm glad you're part of our family, Georgina. If something happens to me – â€Å" â€Å"Stop – â€Å" â€Å"No, listen. I mean it. If something happens to me, I'll rest easy knowing the girls have you in their lives. Seth and Terry are great, but the girls still need a strong woman role model. Someone to help them through growing up.† â€Å"I'm not that good of a role model,† I said, not meeting her eyes. I was a creature of Hell, someone full of weakness and fear. What could I possibly have to offer such bright, promise-filled creatures like the Mortensen girls? â€Å"You are,† said Andrea adamantly, squeezing my hand. â€Å"They love you and admire you so much. I know they're in good hands.† I swallowed back tears that were threatening to overwhelm me. â€Å"Well,† I said. â€Å"They're in even better hands with you, since we all know you're going to get well soon.† Andrea nodded, giving me an indulgent smile that I suspected she'd perfected after weeks of listening to others insist she was on the verge of recovery. A yawn soon betrayed her, and I carefully took the plate away and asked if she needed anything else. She assured me she didn't. I crept back downstairs and returned the plate to the kitchen, where I found Brandy and Margaret eating pie of their own. I did a double take back toward the living room. â€Å"What happened to Monopoly?† â€Å"Kendall bought us out,† said Margaret. â€Å"Man, I hate playing with her,† grumbled Brandy. â€Å"No one her age should be that good.† â€Å"Don't knock it,† said Seth, strolling in. â€Å"She's going to be supporting us all in fifteen years.† He rested a hand on Brandy's shoulder. â€Å"Did you ask Georgina?† Brandy looked at her feet. â€Å"No.† â€Å"Ask me what?† â€Å"It's nothing,† she said. â€Å"Clearly it's something,† I replied, exchanging looks with Seth. â€Å"What's up?† â€Å"Is this the Christmas dance you were talking about before ?† asked Margaret. Brandy flushed. â€Å"A holiday dance. It's nothing.† â€Å"No way,† I said. â€Å"I'm a big fan of dances. But isn't school out?† â€Å"Yeah, but this is at church. It's a formal they have every year.† She was using a It's no big deal tone, but her expression betrayed how interested she was. The church part surprised me, since last I knew, the Mortensens didn't attend one. But obviously that had changed. Maybe Andrea's illness had played a role. Whatever it was, I could see faith wasn't on the line here, so much as a teenage girl's simple desire to participate in something fun with other people her age. It was a normal rite of passage, one I was guessing she didn't feel worthy of, in light of everything else going on right now with her family. No wonder she was hesitant to mention it. I wondered if maybe there was a boy involved too but certainly wasn't going to ask. She looked mortified enough to be having this discussion in front of her uncle and grandmother. â€Å"You need to shop for a dress?† I guessed. People always called me for shopping. I used to be bothered by that but then figured I should accept what I'm good at. Brandy nodded, still looking embarrassed. â€Å"When is it?† â€Å"Tuesday.† â€Å"Tuesday . . .† I frowned, thinking of my schedule. Tomorrow, Monday, was taken up with work and bowling practice. That didn't leave a lot of time. â€Å"We might be cutting it close.† â€Å"If you don't have time, it's fine,† Brandy assured me. â€Å"Really.† â€Å"No way,† I told her. â€Å"We can do it Tuesday morning.† Brandy looked down again. â€Å"My dad can pay you back†¦. I'll ask him how much we can spend.† â€Å"Forget it,† said Seth, rustling her hair. She squirmed out of his reach. â€Å"Send the bill to me. You know where I live.† Brandy protested this, but Seth was firm in his offer – as well as his urging that Brandy not mention it to her father. But once Brandy and Seth were in the other room, Margaret caught hold of my sleeve and pulled me back into the kitchen before I could follow. Our interactions hadn't exactly been antagonistic (aside from our initial meeting with the baseball bat), but they hadn't always been pleasant either. I braced myself for some admonishment about dressing Brandy like a whore. â€Å"Here,† said Margaret, shoving some cash into my hands. I looked down and found two fifty-dollar bills. â€Å"Seth's not the only with income around here. He can't keep funding the whole family. Is that enough for what she needs?† â€Å"Er, yes,† I said, trying to hand it back. I'd actually planned on cutting Seth out as well and carrying the bill myself. â€Å"Definitely. You don't have to do this.† Margaret's response was to give me another bill. â€Å"Get her shoes too.† She closed my hand around the cash. â€Å"I don't know what girls her age need when it comes to clothes, but I know you do. The money I can provide. The rest I rely on you for.† That sentiment – that faith in me – was too much, too fast on the heels of the conversation I'd just had with Andrea. â€Å"It's not enough,† I blurted out. â€Å"What I'm doing, compared to everyone else. They're all giving so much. What's a shopping trip next to that?† Margaret fixed me with a piercing gaze that bore no resemblance to the conservative, sweatshirt-wearing matron I'd categorized her as. â€Å"For a girl growing up too fast, whose life is crumbling around her? Everything.† â€Å"I hate this,† I said. â€Å"I hate that this is happening to them.† â€Å"God only gives us what we have the strength to endure,† she said. I'd always hated that saying, largely because it too seemed to go along with the idea of a universe having a plan for everyone, something I'd seen no evidence of. â€Å"They have the strength to get through this. And they have our strength to help them.† I smiled at that. â€Å"You're a remarkable woman, Margaret. They're lucky you're here.† I meant it. She and I might have different philosophies about premarital sex, but her love for them was undiminished. I wasn't the only role model in the girls' lives. She shrugged, looking both flattered and embarrassed by my praise. â€Å"Like you, I'm just trying to do enough – without wearing out my welcome at Seth's.† â€Å"He loves having you,† I said promptly. She rolled her eyes. â€Å"I'm not stupid. I want to keep helping, but I know I can't stay with him forever. He's a grown man, no matter how much I'd like to pretend otherwise.† That made me smile even more. â€Å"Don't worry. I won't tell him you said so.† Nonetheless, I went home with a heavy heart that night. Seth expected to be up late and hadn't wanted me waiting around for him. We were both conscious of how little time we'd had together recently, though, so he told me he'd join me for tomorrow night's bowling practice. As a general rule, he tried to avoid immortal goings-on, but I think he had a morbid fascination with the idea of bowling for Hellish honor. â€Å"Thank God,† said Roman, when I walked in the door. â€Å"I thought you were going to stay at Seth's. There's soup on the stove.† â€Å"No, thanks,† I said. â€Å"I already ate.† â€Å"Your loss,† he said. Judging from the way the cats were circling him for handouts as he settled down on the couch with a bowl, I guess they agreed with him. â€Å"How was it?† My mind was still on the Mortensens, and for a moment, I thought that's what he meant. Then I remembered his single-minded focus and knew he was referring to Las Vegas. â€Å"Surprisingly good,† I told him, sitting down in an armchair. His eyebrows rose. He hadn't expected that answer. â€Å"Oh? Tell me about it.† I did, and he listened attentively while eating his soup. When I'd finished the weekend's recap, he grilled me on nearly everyone I'd met there, immortal and mortal alike. In two days, I didn't have that much life history to report but gave him what I could. â€Å"Well,† he said, â€Å"isn't that lovely.† He made no effort to hide his sarcasm. I sighed. â€Å"You still think this was part of some greater conspiracy ?† â€Å"I think it's terribly convenient that this seemingly routine transfer is fulfilling every possible wish you might have.† I scoffed. â€Å"Aside from the fact that I'm being transferred in the first place. That's hardly something I wanted.† Roman straightened up, and the cats ran for his abandoned bowl. He ticked off points on his right hand. â€Å"Well, let's do a tally, shall we? When I first met you, I asked what your dream job would be. What did you say? A Vegas dancer. And wow! Look what conveniently falls into your lap. And who put it there? In a city full of conniving, backstabbing succubi, you were fortunate to find one as levelheaded as you, complete with the same sense of humor and interests. Funny thing . . . did you even run into any other succubi that entire weekend? In a city packed with them?† â€Å"Roman – â€Å" â€Å"No, no, wait. There's more. How'd you meet this wonder succubus anyway? Through your closest immortal friend, who just happened to have been coincidentally transferred to Las Vegas, hired on by your favorite boss of all time. Are you following this fantasy so far?† â€Å"But why would – â€Å" â€Å"And,† he continued, â€Å"lest you grow homesick for the wacky idiosyncrasies of your friends back here, Vegas is ready to supply you with new ones. A zany drunken imp. Seth 2.0. If you'd stayed longer, they probably would have unearthed an angel and a couple of vampires for you. And let's not discount the fact that you're going to Las Vegas in the first place! The single easiest place for a succubus to get by.† â€Å"Okay, I get what you're saying.† I threw up my hands in exasperation. â€Å"It is perfect. Maybe too perfect. But you're missing one fundamental point. Supposing this is true, that someone has set up the most perfect scenario for me ever, a situation designed to keep me happy, why would they do it at all when the thing that would make me the most happy is to stay in Seattle? Why bother with this alternative? Why not leave me as I am?† Roman's eyes gleamed. â€Å"Because that's the one thing they don't want you to have. They want you out of Seattle, Georgina. They want you out, and they don't want you to complain or look back.† â€Å"But why?† I protested. â€Å"That's what I can't figure out.† â€Å"Give me something else to work with,† he said. â€Å"Hell's not that good. Even the most picture perfect setup has to have a flaw. Was there anything, anything at all this weekend, that felt disingenuous? That smacked of a lie?† I gave him a wry look. â€Å"I was in Las Vegas, hanging out with servants of Hell. Everything was disingenuous.† â€Å"Georgina, think! Anything that seemed legitimately odd. Any contradiction.† I started to deny it but then paused. â€Å"The timeline.† He leaned forward even more. â€Å"Yes? What about it?† I thought back to my first hours in Las Vegas. â€Å"Luis and Bastien both went out of their way to act as though my transfer and Bastien's had been in the works for a while – like Jerome said. But once, Bastien slipped. He sounded like he hadn't been there for very long at all – not nearly as long as they'd said before.† â€Å"Like that maybe he was suddenly pulled in on a moment's notice – to coincide with your transfer?† â€Å"I don't know,† I said, not liking the thought of Bastien being part of some potential conspiracy centered around me. â€Å"He corrected himself, said he misspoke.† â€Å"I'm sure he would say that.† Roman leaned back now, letting all of this sink in. â€Å"Bastien wouldn't lie to me,† I snapped. â€Å"He's my friend. I trust him. He cares about me.† â€Å"I believe you,† said Roman. â€Å"And I believe that he wouldn't lie to you about something that he thought might harm you. But if his higher-ups asked him to tell a white lie – fudge a few days here and there – don't you think he would?† I nearly denied it – but then had to wonder. Bastien had been in trouble off and on with our superiors, his Seattle venture last year a desperate attempt to restore status. If he were pressured enough – threatened, even – to tell me he'd been transferred longer than he actually had, would he? Especially if he thought it was harmless and knew of no nefarious reason behind it? â€Å"But what nefarious reason would be behind all this?† I muttered, not realizing I'd spoken my thoughts aloud until Roman straightened up again. â€Å"That's what we have to figure out. We have to figure out what's happened to you that would've gotten someone's attention – and that happened recently, to spur such a fast response. We know about your slacker record. And we know about Erik looking into your contract.† I blinked. â€Å"Milton.† I quickly told Roman about Hugh's information, about Milton's secret assassin status and trip to Seattle lining up with Erik's death. I also told him about briefly mentioning Milton to Jamie. Roman leaped to his feet. â€Å"Jesus Christ! Why didn't you tell me about this sooner? I could've investigated Milton while you were gone. Shit. Now I'm trapped here under bowling duty.† Nephilim had the same travel limitations as lesser immortals. They had to physically travel to places. No teleportation like greater immortals. â€Å"I'm sorry,† I said. â€Å"I wasn't thinking. I didn't connect it. And I didn't get a chance to ask Jamie more about Milton. He wasn't around the rest of the time I was in town.† Roman was nodding along with me as he paced. â€Å"Of course he wasn't. I'm sure they made certain he was unavailable before he could tell you any more. And explain again why your initial conversation with him didn't go that far?† I shrugged. â€Å"He was drunk. He got distracted by a debate over gin with Luis.† â€Å"One that Luis initiated, no doubt.† â€Å"I – † I thought about it. â€Å"Yeah. I guess he did. But you're not saying . . . I mean, that's idiotic. Using gin as a distraction to cover up some plot?† Roman's sea green eyes were gazing off in the distance, thoughtful. â€Å"It's not the most ridiculous distraction I've known a demon to use. He could've brought up bowling.† â€Å"Not that again.† Roman snapped his attention back to me, frustration all over his face. â€Å"Georgina, how can you be in denial about this? How can you refuse to believe that Hell is playing some larger game here? After all you've seen and been a part of?† I shot up, angry at the insinuation that had been creeping along here, that I was too oblivious to see what was going on. â€Å"I know! I know they're capable of it. I know they can use means both ingenuous and simple – like gin and bowling – to get what they want. I'm not denying that, Roman. What I just can't grasp yet is the why. Show me that, and I'll get on board with any crazy scheme you want. I need to know why.† Roman came to stand in front of me, resting his hands on my shoulders as he leaned close. â€Å"That is exactly what I intend to find out. And when we do, I have a feeling we'll have blown the lid off of the biggest conspiracy Hell's had in centuries.†