Saturday, May 23, 2020

The Case Study of Andrea Yates Essay - 893 Words

Andrea Yates long history of mental illness did impact what she did to her children as well as an outside influence of Michael and Rachel Woroniecki. In 1993 Rusty and Andrea married and a year later they had their first child a son named Noah. They planned on having many children whatever God intended for them. Their five children were all named after figures from the Bible. After Andrea’s first child Noah was born she began to have violent visions and felt that Satan was speaking to her. Andrea kept all her feelings to herself not realizing how much mental illness was in her family because she and Rusty had Bible inspired notions about family and motherhood. Andrea tried to have a fourth child, but suffered a miscarriage. Not long†¦show more content†¦She truly believed that she was not a good mother due to her feelings and beliefs that her children were not developing correctly. The preacher that Rusty introduced Andrea to judged harshly that if the mother was goin g to Hell so would the children and also emphasized that people were accountable for children and woe to the person who might cause even one stumble. Two days before the horrific incident Andrea’s doctor warned Rusty that she should not be left alone. Andrea was lost in a dark world of depression and felt that by killing her children that she was saving them from going to hell. The Woroniecki’s made a fragile mother believe she and her children were heading to hell and that she was running out of time and she must repent soon before it is too late. Rusty felt torn and mentioned that it was not his wife that killed the children, but her illness. Andrea was taken over by her illness as well as her strong beliefs of her religion. Mental illness needs to be considered a medical illness and taken more seriously in our society. According to www.psyweb.com â€Å"Axis I: Major Depressive Disorder, Catatonic Features, and Postpartum Onset. Axis II: Schizophrenia and Psychotic Dissociative. Axis III: Complications Pregnancy, Childbirth and the Puerperium. Axis IV: Problems with primary support group. Axis V: Behavior is considerably influenced by delusions or hallucinations OR serious impairment inShow MoreRelatedSociological Factors Of Society s Behavior Essay1604 Words   |  7 Pagescommit most violent crimes. Some studies indicate that when a violent crime is committed by a man society has a more acceptable view of the offense. Because of gender stereotypes, women are judged more harshly by society than a man. Women are expected to follow normal behavior as ascribed by their societies current definitions of normal. Society views women as nurturers who are subservient to their husbands and devoted to their children (2008). The Andrea Yates case was chosen as the focus of thisRead MoreCase Analysis : Andrea Yates Trial1061 Words   |  5 PagesJune 20, 2001, Andrea Yates committed one of the evil act in society. She drowned her five children after claiming that a voice told her to do it. Andrea Yates defense attorney enters a plea of not guilty by reason of insanity. The conviction in 2001 was overturned on appeal. First Court of Appeals reverses Yates capital murder conviction and remands it to trial court and found her guilty by reason of insanity in 2006. This paper will relate the facts of the trial and the case study, argument againstRead MoreBiological Criminal Behavior Essay1349 Words   |  6 PagesBiological Criminal Behavior and Angela Yates Ceretha Butler, Angela De Libero, Tameka James, Sam Price, Michael Palazuelos CJA/314 5/20/2013 Professor Judy Mazzucca Biological Criminal Behavior Through-out history criminal intents have escalade from small crime to federal crimes seen in cases today. Research have proven genes influence the outcome of a behavior in a criminal behavior and the type of attach committed to his or her victim. This crimes are taught in the schoolRead More Postpartum Depression and Crime: The Case of Andrea Yates Essay692 Words   |  3 Pages2006, the New York Times published an article on the findings of the retrial of Andrea Yates and her not guilty due to insanity over the drowning deaths of her five children. (Woman Not Guilty, 2006). The court decided to commit her to a state mental hospital until medical experts decide she is not a threat to herself or anyone else. In 2002, an earlier jury rejected her claims she was psychotic and found her guilty. Yates alleged by murdering her children she actually saved them. (Woman Not GuiltyRead MorePostpartum Depression : Post Partum Depression1599 Words   |  7 PagesOn June 20, 2001 Andrea Yat es shocked the nation when she drowned all five of her children in Texas. The press and the public speculated about what could cause a mother to murder her own children. Two words became a significant part of her legal team’s defense: â€Å"postpartum depression† (Cohen). A public dialogue was opened and the issue of postpartum depression saw a significant shift in awareness. This new era of enlightenment would be considerably different from the earlier history of post-partumRead MoreEssay about An Investigation of Postpartum Depression1136 Words   |  5 PagesAn Investigation of Postpartum Depression Missing Works Cited The recent Andrea Yates murder trial brought a firestorm of controversy as the issue of postpartum depression (PPD) became a debated topic throughout the country. Did Andrea truly suffer from psychosis as she drowned her five children in the bathtub or was such defense a scheme to avoid the death sentence? Prosecutors suggested the spousal-revenge theory as a motive for the killings. Could she have committed murder to get back atRead MoreAndrea Yates : Mother Or Monster2426 Words   |  10 PagesAndrea Yates: Mother or Monster Mothers are nurturing caregivers. Caregivers who have always done and thought of what is best for their children. Nevertheless, what happens when the nurturing mother becomes the monster? What causes them to undergo such a drastic transformation? Let us look at Andrea Yates. In Houston, Texas Andrea Yates was born on July 2, 1964, and raised as a devout Roman Catholic. Montaldo (2016) reports that Andrea Yates graduated from Milby High School in 1982 with highRead MoreAndrea Yates : Mother Or Monster Essay2418 Words   |  10 PagesAndrea Yates: Mother or Monster Mothers have always been thought of as nurturing care givers. Caregivers who have always done and thought of what is best for their children. But what happens when the nurturing mother becomes the monster? What causes them to undergo such a drastic change. Let’s take a look at Andrea Yates. In Houston, Texas Andrea Yates was born on July 2, 1964 and raised as a devout Roman Catholic. Montaldo (2016) reports that Andrea Yates graduated from Milby High SchoolRead MoreMental Illness and Criminal Behavior1486 Words   |  6 Pagesright from wrong, while others would argue that â€Å"the issue of right and wrong should not be the guiding principle to determine sanity† (Paqeutte). Many medical professionals study these types of diseases to determine whether or not this makes criminal behavior more likely in a mentally ill individual. It is reported in one study that 83% of mentally ill individuals in a group of 203 were found to have had contact with the legal system (Clark). This debate boils down to the question: Should a mentallyRead MoreOld Woman And Loving Wife Of Rusty Yates975 Words   |  4 PagesOn June 20, 2001, Andrea Yates, a 46 year old woman and loving wife of Rusty Yates, murdered her five children. First, Andrea drowned her three youngest boys in th eir bathtub, removed them from the water, laid them on her bed, and then covered them with a bedsheet. Next she drowned her daughter, Mary, and as she was doing so, her oldest son, Noah, asked what was wrong with his sister. Once he saw that Mary was mangled in the bathtub, he started to run away from Andrea. Andrea chased Noah and forcefully

Tuesday, May 12, 2020

Case Study Alibaba, Com - 1272 Words

Alibaba.com’s Brief Company Background On November 6, 2007, Alibaba.com debuted on the Hong Kong Stock Exchange, raising US$1.5 billion to become the world’s biggest Internet stock offering since Google’s initial public offering (IPO) in 2004. On the first trading day, frenzied purchases of the stock pushed prices up to by 193%, the fourth largest first day gain in Hong Kong’s stock exchange in three years. The closing price of US$5.09 per share gave Alibaba.com a value of about US$25.6 billion, making it the fifth-most-valuable Internet company and the largest in Asia outside Japan. Small and medium-sized enterprises (SME) have been a key driving force in the booming Chinese economy. In 2004, SMEs contributed 68.8 percent to the†¦show more content†¦Alibaba.com also planned to continue organizing regular meetings, training, and offline events for registered users and paying members to further build the sense of community services. Third, that the company would strive not only to convert more users into paying members but also to generate more revenue from existing paying members through sales of value-added services, such as additional keyword listings and premium listings placements. Fourth, the company had already taken the first step by offering Gold Supplier membership packages to Hong Kong suppliers in 2007. Alibaba.com was already in talks with Japanese telecommunications giant Softbank about a joint venture to tap the Japanese market, for which significant upgrades to Alibaba.com’s Japanese languages Websites were already in the pipeline. Fifth, that loyalty of the users by providing business application through the marketplace platform and becoming an integrated part of users’ business operations. For example, it launched an internet based business management application called Alisoft Export Edition, developed by sister company Alisoft, for users based in China. Lastly, the underlying objectives would be expand its users and revenue base, widen geographic coverage, enhance content and service offerings, advance its technology, and strengthen its talent pool. Alibaba.com also considered leveraging itsShow MoreRelatedInternational Trade As A Tool For International Business1707 Words   |  7 PagesThe case study in chapter fourteen asks some very important questions regarding international trade as SME and MNE evolve globally due to technology. Therefore as international business continues to evolve companies are find easier ways to find importers and exporters from the comfort of their offices without the costly methods of travel and due diligences trying to find reputable companies to handle their needs. 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Visit www.ecch.com to subscribe. Economics, Politics and Business Environment 9-407-049 ALLIANZ AG: BECOMING A EUROPEAN COMPANY Lorsch, JW; Chernak, A Harvard

Wednesday, May 6, 2020

The Twilight Saga 3 Eclipse Chapter 2. EVASION Free Essays

string(58) " but something that was every bit as real in its own way\." I FELT ODDLY BUOYANT AS I WALKED FROM SPANISH toward the cafeteria, and it wasn’t just because I was holding hands with the most perfect person on the planet, though that was certainly part of it. Maybe it was the knowledge that my sentence was served and I was a free woman again. Or maybe it wasn’t anything to do with me specifically. We will write a custom essay sample on The Twilight Saga 3: Eclipse Chapter 2. EVASION or any similar topic only for you Order Now Maybe it was the atmosphere of freedom that hung over the entire campus. School was winding down, and, for the senior class especially, there was a perceptible thrill in the air. Freedom was so close it was touchable, taste-able. Signs of it were everywhere. Posters crowded together on the cafeteria walls, and the trashcans wore a colorful skirt of spilled-over fliers: reminders to buy yearbooks, class rings, and announcements; deadlines to order graduation gowns, hats, and tassels; neon- bright sales pitches – the juniors campaigning for class office; ominous, rose-wreathed advertisements for this year’s prom. The big dance was this coming weekend, but I had an ironclad promise from Edward that I would not be subjected to that again. After all, I’d already had that human experience. No, it must be my personal freedom that lightened me today. The ending of the school year did not give me the pleasure it seemed to give the other students. Actually, I felt nervous to the point of nausea whenever I thought of it. I tried to not think of it. But it was hard to escape such an omnipresent topic as graduation. â€Å"Have you sent your announcements, yet?† Angela asked when Edward and I sat down at our table. She had her light brown hair pulled back into a sloppy ponytail instead of her usual smooth hairdo, and there was a slightly frantic look about her eyes. Alice and Ben were already there, too, on either side of Angela. Ben was intent over a comic book, his glasses sliding down his narrow nose. Alice was scrutinizing my boring jeans-and-a-t-shirt outfit in a way that made me self-conscious. Probably plotting another makeover. I sighed. My indifferent attitude to fashion was a constant thorn in her side. If I’d allow it, she’d love to dress me every day – perhaps several times a day – like some oversized three-dimensional paper doll. â€Å"No,† I answered Angela. â€Å"There’s no point, really. Rene knows when I’m graduating. Who else is there?† â€Å"How about you, Alice?† Alice smiled. â€Å"All done.† â€Å"Lucky you.† Angela sighed. â€Å"My mother has a thousand cousins and she expects me to hand-address one to everybody. I’m going to get carpal tunnel. I can’t put it off any longer and I’m just dreading it.† â€Å"I’ll help you,† I volunteered. â€Å"If you don’t mind my awful handwriting.† Charlie would like that. From the corner of my eye, I saw Edward smile. He must like that, too – me fulfilling Charlie’s conditions without involving werewolves. Angela looked relieved. â€Å"That’s so nice of you. I’ll come over any time you want.† â€Å"Actually, I’d rather go to your house if that’s okay – I’m sick of mine. Charlie un-grounded me last night.† I grinned as I announced my good news. â€Å"Really?† Angela asked, mild excitement lighting her always-gentle brown eyes. â€Å"I thought you said you were in for life.† â€Å"I’m more surprised than you are. I was sure I would at least have finished high school before he set me free.† â€Å"Well, this is great, Bella! We’ll have to go out to celebrate.† â€Å"You have no idea how good that sounds.† â€Å"What should we do?† Alice mused, her face lighting up at the possibilities. Alice’s ideas were usually a little grandiose for me, and I could see it in her eyes now – the tendency to take things too far kicking into action. â€Å"Whatever you’re thinking, Alice, I doubt I’m that free.† â€Å"Free is free, right?† she insisted. â€Å"I’m sure I still have boundaries – like the continental U.S., for example.† Angela and Ben laughed, but Alice grimaced in real disappointment. â€Å"So what are we doing tonight?† she persisted. â€Å"Nothing. Look, let’s give it a couple of days to make sure he wasn’t joking. It’s a school night, anyway.† â€Å"We’ll celebrate this weekend, then.† Alice’s enthusiasm was impossible to repress. â€Å"Sure,† I said, hoping to placate her. I knew I wasn’t going to do anything too outlandish; it would be safer to take it slow with Charlie. Give him a chance to appreciate how trustworthy and mature I was before I asked for any favors. Angela and Alice started talking about options; Ben joined the conversation, setting his comics aside. My attention drifted. I was surprised to find that the subject of my freedom was suddenly not as gratifying as it had been just a moment ago. While they discussed things to do in Port Angeles or maybe Hoquiam, I began to feel disgruntled. It didn’t take long to determine where my restlessness stemmed from. Ever since I’d said goodbye to Jacob Black in the forest outside my home, I’d been plagued by a persistent, uncomfortable intrusion of a specific mental picture. It popped into my thoughts at regular intervals like some annoying alarm clock set to sound every half hour, filling my head with the image of Jacob’s face crumpled in pain. This was the last memory I had of him. As the disturbing vision struck again, I knew exactly why I was dissatisfied with my liberty. Because it was incomplete. Sure, I was free to go to anywhere I wanted – except La Push; free to do anything I wanted – except see Jacob. I frowned at the table. There had to be some kind of middle ground. â€Å"Alice? Alice!† Angela’s voice yanked me from my reverie. She was waving her hand back and forth in front of Alice’s blank, staring face. Alice’s expression was something I recognized – an expression that sent an automatic shock of panic through my body. The vacant look in her eyes told me that she was seeing something very different from the mundane lunchroom scene that surrounded us, but something that was every bit as real in its own way. You read "The Twilight Saga 3: Eclipse Chapter 2. EVASION" in category "Essay examples" Something that was coming, something that would happen soon. I felt the blood slither from my face. Then Edward laughed, a very natural, relaxed sound. Angela and Ben looked toward him, but my eyes were locked on Alice. She jumped suddenly, as if someone had kicked her under the table. â€Å"Is it naptime already, Alice?† Edward teased. Alice was herself again. â€Å"Sorry, I was daydreaming, I guess.† â€Å"Daydreaming’s better than facing two more hours of school,† Ben said. Alice threw herself back into the conversation with more animation than before – just a little bit too much. Once I saw her eyes lock with Edward’s, only for a moment, and then she looked back to Angela before anyone else noticed. Edward was quiet, playing absentmindedly with a strand of my hair. I waited anxiously for a chance to ask Edward what Alice had seen in her vision, but the afternoon passed without one minute of alone time. It felt odd to me, almost deliberate. After lunch, Edward slowed his pace to match Ben’s, talking about some assignment I knew he’d already finished. Then there was always someone else there between classes, though we usually had a few minutes to ourselves. When the final bell rang, Edward struck up a conversation with Mike Newton of all people, falling into step beside him as Mike headed for the parking lot. I trailed behind, letting Edward tow me along. I listened, confused, while Mike answered Edward’s unusually friendly queries. It seemed Mike was having car troubles. â€Å". . . but I just replaced the battery,† Mike was saying. His eyes darted ahead and then back to Edward warily. Mystified, just like I was. â€Å"Perhaps it’s the cables?† Edward offered. â€Å"Maybe. I really don’t know anything about cars,† Mike admitted. â€Å"I need to have someone look at it, but I can’t afford to take it to Dowling’s.† I opened my mouth to suggest my mechanic, and then snapped it shut again. My mechanic was busy these days – busy running around as a giant wolf. â€Å"I know a few things – I could take a look, if you like,† Edward offered. â€Å"Just let me drop Alice and Bella at home.† Mike and I both stared at Edward with our mouths hanging open. â€Å"Er . . . thanks,† Mike mumbled when he recovered. â€Å"But I have to get to work. Maybe some other time.† â€Å"Absolutely.† â€Å"See ya.† Mike climbed into his car, shaking his head in disbelief. Edward’s Volvo, with Alice already inside, was just two cars away. â€Å"What was that about?† I muttered as Edward held the passenger door for me. â€Å"Just being helpful,† Edward answered. And then Alice, waiting in the backseat, was babbling at top speed. â€Å"You’re really not that good a mechanic, Edward. Maybe you should have Rosalie take a look at it tonight, just so you look good if Mike decides to let you help, you know. Not that it wouldn’t be fun to watch his face if Rosalie showed up to help. But since Rosalie is supposed to be across the country attending college, I guess that’s not the best idea. Too bad. Though I suppose, for Mike’s car, you’ll do. It’s only within the finer tunings of a good Italian sports car that you’re out of your depth. And speaking of Italy and sports cars that I stole there, you still owe me a yellow Porsche. I don’t know that I want to wait for Christmas. . . .† I stopped listening after a minute, letting her quick voice become just a hum in the background as I settled into my patient mode. It looked to me like Edward was trying to avoid my questions. Fine. He would have to be alone with me soon enough. It was only a matter of time. Edward seemed to realize that, too. He dropped Alice at the mouth of the Cullens’ drive as usual, though by this point I half expected him to drive her to the door and walk her in. As she got out, Alice threw a sharp look at his face. Edward seemed completely at ease. â€Å"See you later,† he said. And then, ever so slightly, he nodded. Alice turned to disappear into the trees. He was quiet as he turned the car around and headed back to Forks. I waited, wondering if he would bring it up himself. He didn’t, and this made me tense. What had Alice seen today at lunch? Something he didn’t want to tell me, and I tried to think of a reason why he would keep secrets. Maybe it would be better to prepare myself before I asked. I didn’t want to freak out and have him think I couldn’t handle it, whatever it was. So we were both silent until we got to back to Charlie’s house. â€Å"Light homework load tonight,† he commented. â€Å"Mmm,† I assented. â€Å"Do you suppose I’m allowed inside again?† â€Å"Charlie didn’t throw a fit when you picked me up for school.† But I was sure Charlie was going to turn sulky fast when he got home and found Edward here. Maybe I should make something extra-special for dinner. Inside, I headed up the stairs, and Edward followed. He lounged on my bed and gazed out the window, seeming oblivious to my edginess. I stowed my bag and turned the computer on. There was an unanswered e-mail from my mom to attend to, and she got panicky when I took too long. I drummed my fingers as I waited for my decrepit computer to wheeze awake; they snapped against the desk, staccato and anxious. And then his fingers were on mine, holding them still. â€Å"Are we a little impatient today?† he murmured. I looked up, intending to make a sarcastic remark, but his face was closer than I’d expected. His golden eyes were smoldering, just inches away, and his breath was cool against my open lips. I could taste his scent on my tongue. I couldn’t remember the witty response I’d been about to make. I couldn’t remember my name. He didn’t give me a chance to recover. If I had my way, I would spend the majority of my time kissing Edward. There wasn’t anything I’d experienced in my life that compared to the feeling of his cool lips, marble hard but always so gentle, moving with mine. I didn’t often get my way. So it surprised me a little when his fingers braided themselves into my hair, securing my face to his. My arms locked behind his neck, and I wished I was stronger – strong enough to keep him prisoner here. One hand slid down my back, pressing me tighter against his stone chest. Even through his sweater, his skin was cold enough to make me shiver – it was a shiver of pleasure, of happiness, but his hands began to loosen in response. I knew I had about three seconds before he would sigh and slide me deftly away, saying something about how we’d risked my life enough for one afternoon. Making the most of my last seconds, I crushed myself closer, molding myself to the shape of him. The tip of my tongue traced the curve of his lower lip; it was as flawlessly smooth as if it had been polished, and the taste – He pulled my face away from his, breaking my hold with ease – he probably didn’t even realize that I was using all my strength. He chuckled once, a low, throaty sound. His eyes were bright with the excitement he so rigidly disciplined. â€Å"Ah, Bella.† He sighed. â€Å"I’d say I’m sorry, but I’m not.† â€Å"And I should feel sorry that you’re not sorry, but I don’t. Maybe I should go sit on the bed.† I exhaled a little dizzily. â€Å"If you think that’s necessary. . . .† He smiled crookedly and disentangled himself. I shook my head a few times, trying to clear it, and turned back to my computer. It was all warmed up and humming now. Well, not as much humming as groaning. â€Å"Tell Rene I said hello.† â€Å"Sure thing.† I scanned through Rene’s e-mail, shaking my head now and then at some of the dippier things she’d done. I was just as entertained and horrified as the first time I’d read this. It was so like my mother to forget exactly how paralyzed she was by heights until she was already strapped to a parachute and a dive instructor. I felt a little frustrated with Phil, her husband of almost two years, for allowing that one. I would have taken better care of her. I knew her so much better. You have to let them go their own way eventually, I reminded myself. You have to let them have their own life. . . . I’d spent most of my life taking care of Rene, patiently guiding her away from her craziest plans, good- naturedly enduring the ones I couldn’t talk her out of. I’d always been indulgent with my mom, amused by her, even a little condescending to her. I saw her cornucopia of mistakes and laughed privately to myself. Scatterbrained Rene. I was a very different person from my mother. Someone thoughtful and cautious. The responsible one, the grown-up. That’s how I saw myself. That was the person I knew. With the blood still pounding inmy head from Edward’s kiss, I couldn’t help but think of my mother’s most life-altering mistake. Silly and romantic, getting married fresh out of high school to a man she barely knew, then producing me a year later. She’d always promised me that she had no regrets, that I was the best gift her life had ever given her. And yet she’d drilled it into me over and over – smart people took marriage seriously. Mature people went to college and started careers before they got deeply involved in a relationship. She knew I would never be as thoughtless and goofy and small-town as she’d been. . . . I gritted my teeth and tried to concentrate as I answered her letter. Then I hit her parting line and remembered why I’d neglected to write sooner. You haven’t said anything about Jacob in a long time, she’d written. What’s he up to these days? Charlie was prompting her, I was sure. I sighed and typed quickly, tucking the answer to her question between two less sensitive paragraphs. Jacob is fine, I guess. I don’t see him much; he spends most of his time with a pack of his friends down at La Push these days. Smiling wryly to myself, I added Edward’s greeting and hit â€Å"send.† I didn’t realize that Edward was standing silently behind me again until after I’d turned off the computer and shoved away from the desk. I was about to scold him for reading over my shoulder when I realized that he wasn’t paying any attention to me. He was examining a flat black box with wires curling crookedly away from the main square in a way that didn’t look healthy for whatever it was. After a second, I recognized the car stereo Emmett, Rosalie, and Jasper had given me for my last birthday. I’d forgotten about the birthday presents hiding under a growing pile of dust on the floor of my closet. â€Å"What did you do to this?† he asked in a horrorstruck voice. â€Å"It didn’t want to come out of the dashboard.† â€Å"So you felt the need to torture it?† â€Å"You know how I am with tools. No pain was inflicted intentionally.† He shook his head, his face a mask of faux tragedy. â€Å"You killed it.† I shrugged. â€Å"Oh, well.† â€Å"It would hurt their feelings if they saw this,† he said. â€Å"I guess it’s a good thing that you’ve been on house arrest. I’ll have to get another one in place before they notice.† â€Å"Thanks, but I don’t need a fancy stereo.† â€Å"It’s not for your sake that I’m going to replace it.† I sighed. â€Å"You didn’t get much good out of your birthday presents last year,† he said in a disgruntled voice. Suddenly, he was fanning himself with a stiff rectangle of paper. I didn’t answer, for fear my voice would shake. My disastrous eighteenth birthday – with all its far- reaching consequences – wasn’t something I cared to remember, and I was surprised that he would bring it up. He was even more sensitive about it than I was. â€Å"Do you realize these are about to expire?† he asked, holding the paper out to me. It was another present – the voucher for airplane tickets that Esme and Carlisle had given me so that I could visit Rene in Florida. I took a deep breath and answered in a flat voice. â€Å"No. I’d forgotten all about them, actually.† His expression was carefully bright and positive; there was no trace of any deep emotion as he continued. â€Å"Well, we still have a little time. You’ve been liberated . . . and we have no plans this weekend, as you refuse to go to the prom with me.† He grinned. â€Å"Why not celebrate your freedom this way?† I gasped. â€Å"By going to Florida?† â€Å"You did say something about the continental U.S. being allowable.† I glared at him, suspicious, trying to understand where this had come from. â€Å"Well?† he demanded. â€Å"Are we going to see Rene or not?† â€Å"Charlie will never allow it.† â€Å"Charlie can’t keep you from visiting your mother. She still has primary custody.† â€Å"Nobody has custody of me. I’m an adult.† He flashed a brilliant smile. â€Å"Exactly.† I thought it over for a short minute before deciding that it wasn’t worth the fight. Charlie would be furious – not that I was going to see Rene, but that Edward was going with me. Charlie wouldn’t speak to me for months, and I’d probably end up grounded again. It was definitely smarter not to even bring it up. Maybe in a few weeks, as a graduation favor or something. But the idea of seeing my mother now, not weeks from now, was hard to resist. It had been so long since I’d seen Rene. And even longer since I’d seen her under pleasant circumstances. The last time I’d been with her in Phoenix, I’d spent the whole time in a hospital bed. The last time she’d come here, I’d been more or less catatonic. Not exactly the best memories to leave her with. And maybe, if she saw how happy I was with Edward, she would tell Charlie to ease up. Edward scrutinized my face while I deliberated. I sighed. â€Å"Not this weekend.† â€Å"Why not?† â€Å"I don’t want to fight with Charlie. Not so soon after he’s forgiven me.† His eyebrows pulled together. â€Å"I think this weekend is perfect,† he muttered. I shook my head. â€Å"Another time.† â€Å"You aren’t the only one who’s been trapped in this house, you know.† He frowned at me. Suspicion returned. This kind of behavior was unlike him. He was always so impossibly selfless; I knew it was making me spoiled. â€Å"You can go anywhere you want,† I pointed out. â€Å"The outside world holds no interest for me without you.† I rolled my eyes at the hyperbole. â€Å"I’m serious,† he said. â€Å"Let’s take the outside world slowly, all right? For example, we could start with a movie in Port Angeles. . . .† He groaned. â€Å"Never mind. We’ll talk about it later.† â€Å"There’s nothing left to talk about.† He shrugged. â€Å"Okay, then, new subject,† I said. I’d almost forgotten my worries about this afternoon – had that been his intention? â€Å"What did Alice see today at lunch?† My eyes were fixed on his face as I spoke, measuring his reaction. His expression was composed; there was only the slightest hardening of his topaz eyes. â€Å"She’s been seeing Jasper in a strange place, somewhere in the southwest, she thinks, near his former . . . family. But he has no conscious intentions to go back.† He sighed. â€Å"It’s got her worried.† â€Å"Oh.† That was nothing close to what I’d been expecting. But of course it made sense that Alice would be watching out for Jasper’s future. He was her soul mate, her true other half, though they weren’t as flamboyant about their relationship as Rosalie and Emmett were. â€Å"Why didn’t you tell me before?† â€Å"I didn’t realize you’d noticed,† he said. â€Å"It’s probably nothing important, in any case.† My imagination was sadly out of control. I’d taken a perfectly normal afternoon and twisted it until it looked like Edward was going out of his way to keep things from me. I needed therapy. We went downstairs to work on our homework, just in case Charlie showed up early. Edward finished in minutes; I slogged laboriously through my calculus until I decided it was time to fix Charlie’s dinner. Edward helped, making faces every so often at the raw ingredients – human food was mildly repulsive to him. I made stroganoff from Grandma Swan’s recipe, because I was sucking up. It wasn’t one of my favorites, but it would please Charlie. Charlie seemed to already be in a good mood when he got home. He didn’t even go out of his way to be rude to Edward. Edward excused himself from eating with us, as usual. The sound of the nightly news drifted from the front room, but I doubted Edward was really watching. After forcing down three helpings, Charlie kicked his feet up on the spare chair and folded his hands contentedly across his distended stomach. â€Å"That was great, Bells.† â€Å"I’m glad you liked it. How was work?† He’d been eating with too much concentration for me to make conversation before. â€Å"Sort of slow. Well, dead slow really. Mark and I played cards for a good part of the afternoon,† he admitted with a grin. â€Å"I won, nineteen hands to seven. And then I was on the phone with Billy for a while.† I tried to keep my expression the same. â€Å"How is he?† â€Å"Good, good. His joints are bothering him a little.† â€Å"Oh. That’s too bad.† â€Å"Yeah. He invited us down to visit this weekend. He was thinking of having the Clearwaters and the Uleys over too. Sort of a playoff party. . . .† â€Å"Huh,† was my genius response. But what could I say? I knew I wouldn’t be allowed to hit a werewolf party, even with parental supervision. I wondered if Edward would have a problem with Charlie hanging out in La Push. Or would he suppose that, since Charlie was mostly spending time with Billy, who was only human, my father wouldn’t be in danger? I got up and piled the dishes together without looking at Charlie. I dumped them into the sink and started the water. Edward appeared silently and grabbed a dishtowel. Charlie sighed and gave up for the moment, though I imagined he would revisit the subject when we were alone again. He heaved himself to his feet and headed for the TV, just like every other night. â€Å"Charlie,† Edward said in a conversational tone. Charlie stopped in the middle of his little kitchen. â€Å"Yeah?† â€Å"Did Bella ever tell you that my parents gave her airplane tickets on her last birthday, so that she could visit Rene?† I dropped the plate I was scrubbing. It glanced off the counter and clattered noisily to the floor. It didn’t break, but it spattered the room, and all three of us, with soapy water. Charlie didn’t even seem to notice. â€Å"Bella?† he asked in a stunned voice. I kept my eyes on the plate as I retrieved it. â€Å"Yeah, they did.† Charlie swallowed loudly, and then his eyes narrowed as he turned back to Edward. â€Å"No, she never mentioned it.† â€Å"Hmm,† Edward murmured. â€Å"Was there a reason you brought it up?† Charlie asked in a hard voice. Edward shrugged. â€Å"They’re about to expire. I think it might hurt Esme’s feelings if Bella doesn’t use her gift. Not that she’d say anything.† I stared at Edward in disbelief. Charlie thought for a minute. â€Å"It’s probably a good idea for you to visit your mom, Bella. She’d love that. I’m surprised you didn’t say anything about this, though.† â€Å"I forgot,† I admitted. He frowned. â€Å"You forgot that someone gave you plane tickets?† â€Å"Mmm,† I murmured vaguely, and turned back to the sink. â€Å"I noticed that you said they’re about to expire, Edward,† Charlie went on. â€Å"How many tickets did your parents give her?† â€Å"Just one for her . . . and one for me.† The plate I dropped this time landed in the sink, so it didn’t make as much noise. I could easily hear the sharp huff as my father exhaled. The blood rushed into my face, fueled by irritation and chagrin. Why was Edward doing this? I glared at the bubbles in the sink, panicking. â€Å"That’s out of the question!† Charlie was abruptly in a rage, shouting the words. â€Å"Why?† Edward asked, his voice saturated with innocent surprise. â€Å"You just said it was a good idea for her to see her mother.† Charlie ignored him. â€Å"You’re not going anywhere with him, young lady!† he yelled. I spun around and he was jabbing a finger at me. Anger pulsed through me automatically, an instinctive reaction to his tone. â€Å"I’m not a child, Dad. And I’m not grounded anymore, remember?† â€Å"Oh yes, you are. Starting now.† â€Å"For what?!† â€Å"Because I said so.† â€Å"Do I need to remind you that I’m a legal adult, Charlie?† â€Å"This is my house – you follow my rules!† My glare turned icy. â€Å"If that’s how you want it. Do you want me to move out tonight? Or can I have a few days to pack?† Charlie’s face went bright red. I instantly felt horrible for playing the move-out card. I took a deep breath and tried to make my tone more reasonable. â€Å"I’ll do my time without complaining when I’ve done something wrong, Dad, but I’m not going to put up with your prejudices.† He sputtered, but managed nothing coherent. â€Å"Now, I know that you know that I have every right to see Mom for the weekend. You can’t honestly tell me you’d object to the plan if I was going with Alice or Angela.† â€Å"Girls,† he grunted, with a nod. â€Å"Would it bother you if I took Jacob?† I’d only picked the name because I knew of my father’s preference for Jacob, but I quickly wished I hadn’t; Edward’s teeth clenched together with an audible snap. My father struggled to compose himself before he answered. â€Å"Yes,† he said in an unconvincing voice. â€Å"That would bother me.† â€Å"You’re a rotten liar, Dad.† â€Å"Bella -â€Å" â€Å"It’s not like I’m headed off to Vegas to be a showgirl or anything. I’m going to see Mom,† I reminded him. â€Å"She’s just as much my parental authority as you are.† He threw me a withering look. â€Å"Are you implying something about Mom’s ability to look after me?† Charlie flinched at the threat implicit in my question. â€Å"You’d better hope I don’t mention this to her,† I said. â€Å"You’d better not,† he warned. â€Å"I’m not happy about this, Bella.† â€Å"There’s no reason for you to be upset.† He rolled his eyes, but I could tell the storm was over. I turned to pull the plug out of the sink. â€Å"So my homework is done, your dinner is done, the dishes are done, and I’m not grounded. I’m going out. I’ll be back before ten-thirty.† â€Å"Where are you going?† His face, almost back to normal, flushed light red again. â€Å"I’m not sure,† I admitted. â€Å"I’ll keep it within a ten-mile radius, though. Okay?† He grunted something that did not sound like approval, and stalked out of the room. Naturally, as soon as I’d won the fight, I began to feel guilty. â€Å"We’re going out?† Edward asked, his voice low but enthusiastic. I turned to glower at him. â€Å"Yes. I think I’d like to speak to you alone.† He didn’t look as apprehensive as I thought he should. I waited to begin until we were safely in his car. â€Å"What was that?† I demanded. â€Å"I know you want to see your mother, Bella – you’ve been talking about her in your sleep. Worrying actually.† â€Å"I have?† He nodded. â€Å"But, clearly, you were too much of a coward to deal with Charlie, so I interceded on your behalf.† â€Å"Interceded? You threw me to the sharks!† He rolled his eyes. â€Å"I don’t think you were in any danger.† â€Å"I told you I didn’t want to fight with Charlie.† â€Å"Nobody said that you had to.† I glowered at him. â€Å"I can’t help myself when he gets all bossy like that – my natural teenage instincts overpower me.† He chuckled. â€Å"Well, that’s not my fault.† I stared at him, speculating. He didn’t seem to notice. His face was serene as he gazed out the windshield. Something was off, but I couldn’t put my finger on it. Or maybe it was just my imagination again, running wild like it had this afternoon. â€Å"Does this sudden urge to see Florida have anything to do with the party at Billy’s place?† His jaw flexed. â€Å"Nothing at all. It wouldn’t matter if you were here or on the other side of the world, you still wouldn’t be going.† It was just like with Charlie before – just like being treated as a misbehaving child. I gritted my teeth together so I wouldn’t start shouting. I didn’t want to fight with Edward, too. Edward sighed, and when he spoke his voice was warm and velvet again. â€Å"So what do you want to do tonight?† he asked. â€Å"Can we go to your house? I haven’t seen Esme in so long.† He smiled. â€Å"She’ll like that. Especially when she hears what we’re doing this weekend.† I groaned in defeat. We didn’t stay out late, as I’d promised. I was not surprised to see the lights still on when we pulled up in front of the house – I knew Charlie would be waiting to yell at me some more. â€Å"You’d better not come inside,† I said. â€Å"It will only make things worse.† â€Å"His thoughts are relatively calm,† Edward teased. His expression made me wonder if there was some additional joke I was missing. The corners of his mouth twitched, fighting a smile. â€Å"I’ll see you later,† I muttered glumly. He laughed and kissed the top of my head. â€Å"I’ll be back when Charlie’s snoring.† The TV was loud when I got inside. I briefly considered trying to sneak past him. â€Å"Could you come in here, Bella?† Charlie called, sinking that plan. My feet dragged as I took the five necessary steps. â€Å"What’s up, Dad?† â€Å"Did you have a nice time tonight?† he asked. He seemed ill at ease. I looked for hidden meanings in his words before I answered. â€Å"Yes,† I said hesitantly. â€Å"What did you do?† I shrugged. â€Å"Hung out with Alice and Jasper. Edward beat Alice at chess, and then I played Jasper. He buried me.† I smiled. Edward and Alice playing chess was one of the funniest things I’d ever seen. They’d sat there nearly motionless, staring at the board, while Alice foresaw the moves he would make and he picked the moves she would make in return out of her head. They played most of the game in their minds; I think they’d each moved two pawns when Alice suddenly flicked her king over and surrendered. It took all of three minutes. Charlie hit the mute button – an unusual action. â€Å"Look, there’s something I need to say.† He frowned, looking very uncomfortable. I sat still, waiting. He met my gaze for a second before shifting his eyes to the floor. He didn’t say anything more. â€Å"What is it, Dad?† He sighed. â€Å"I’m not good at this kind of thing. I don’t know how to start. . . .† I waited again. â€Å"Okay, Bella. Here’s the thing.† He got up from the couch and started pacing back and forth across the room, looking as his feet all the time. â€Å"You and Edward seem pretty serious, and there are some things that you need to be careful about. I know you’re an adult now, but you’re still young, Bella, and there are a lot of important things you need to know when you . . . well, when you’re physically involved with -â€Å" â€Å"Oh, please, please no!† I begged, jumping to my feet. â€Å"Please tell me you are not trying to have a sex talk with me, Charlie.† He glared at the floor. â€Å"I am your father. I have responsibilities. Remember, I’m just as embarrassed as you are.† â€Å"I don’t think that’s humanly possible. Anyway, Mom beat you to the punch about ten years ago. You’re off the hook.† â€Å"Ten years ago you didn’t have a boyfriend,† he muttered unwillingly. I could tell he was battling with his desire to drop the subject. We were both standing up, looking at the floor, and facing away from each other. â€Å"I don’t think the essentials have changed that much,† I mumbled, and my face had to be as red as his. This was beyond the seventh circle of Hades; even worse was realizing that Edward had known this was coming. No wonder he’d seemed so smug in the car. â€Å"Just tell me that you two are being responsible,† Charlie pled, obviously wishing a pit would open in the floor so that he could fall in. â€Å"Don’t worry about it, Dad, it’s not like that.† â€Å"Not that I don’t trust you, Bella, but I know you don’t want to tell me anything about this, and you know I don’t really want to hear it. I will try to be open-minded, though. I know the times have changed.† I laughed awkwardly. â€Å"Maybe the times have, but Edward is very old-fashioned. You have nothing to worry about.† Charlie sighed. â€Å"Sure he is,† he muttered. â€Å"Ugh!† I groaned. â€Å"I really wish you were not forcing me to say this out loud, Dad. Really. But . . . I am a . . . virgin, and I have no immediate plans to change that status.† We both cringed, but then Charlie’s face smoothed out. He seemed to believe me. â€Å"Can I go to bed, now? Please.† â€Å"In a minute,† he said. â€Å"Aw, please, Dad? I’m begging you.† â€Å"The embarrassing part’s over, I promise,† he assured me. I shot a glance at him, and was grateful to see that he looked more relaxed, that his face was back to its regular color. He sank down onto the sofa, sighing with relief that he was past the sex speech. â€Å"What now?† â€Å"I just wanted to know how the balance thing is coming along.† â€Å"Oh. Good, I guess. I made plans with Angela today. I’m going to help her with her graduation announcements. Just us girls.† â€Å"That’s nice. And what about Jake?† I sighed. â€Å"I haven’t figured that one out yet, Dad.† â€Å"Keep trying, Bella. I know you’ll do the right thing. You’re a good person.† Nice. So if I didn’t figure out some way to make things right with Jacob, then I was a bad person? That was below the belt. â€Å"Sure, sure,† I agreed. The automatic response almost made me smile – it was something I’d picked up from Jacob. I even said it in the same patronizing tone he used with his own father. Charlie grinned and turned the sound back on. He slumped lower into the cushions, pleased with his night’s work. I could tell he would be up with the game for a while. â€Å"‘Night, Bells.† â€Å"See you in the morning!† I sprinted for the stairs. Edward was long gone and he wouldn’t be back until Charlie was asleep – he was probably out hunting or something to pass the time – so I was in no hurry to undress for bed. I wasn’t in the mood to be alone, but I certainly wasn’t going to go back downstairs to hang out with my Dad, just in case he thought of some topic of sex education that he hadn’t touched on before; I shuddered. So, thanks to Charlie, I was wound up and anxious. My homework was done and I didn’t feel mellow enough for reading or just listening to music. I considered calling Rene with the news of my visit, but then I realized that it was three hours later in Florida, and she would be asleep. I could call Angela, I supposed. But suddenly I knew that it wasn’t Angela that I wanted to talk to. That I needed to talk to. I stared at the blank black window, biting my lip. I don’t know how long I stood there weighing the pros against the cons – doing the right thing by Jacob, seeing my closest friend again, being a good person, versus making Edward furious with me. Ten minutes maybe. Long enough to decide that the pros were valid while the cons were not. Edward was only concerned about my safety, and I knew that there was really no problem on that count. The phone wasn’t any help; Jacob had refused to answer my phone calls since Edward’s return. Besides, I needed to see him – see him smiling again the way he used to. I needed to replace that awful last memory of his face warped and twisted by pain if I was ever going to have any peace of mind. I had an hour probably. I could make a quick run down to La Push and be back before Edward realized I had gone. It was past my curfew, but would Charlie really care about that when Edward wasn’t involved? One way to find out. I grabbed my jacket and shoved my arms through the sleeves as I ran down the stairs. Charlie looked up from the game, instantly suspicious. â€Å"You care if I go see Jake tonight?† I asked breathlessly. â€Å"I won’t stay long.† As soon as I said Jake’s name, Charlie’s expression relaxed into a smug smile. He didn’t seem surprised at all that his lecture had taken effect so quickly. â€Å"Sure, kid. No problem. Stay as long as you like.† â€Å"Thanks, Dad,† I said as I darted out the door. Like any fugitive, I couldn’t help looking over my shoulder a few times while I jogged to my truck, but the night was so black that there really was no point. I had to feel my way along the side of the truck to the handle. My eyes were just beginning to adjust as I shoved my keys in the ignition. I twisted them hard to the left, but instead of roaring deafeningly to life, the engine just clicked. I tried it again with the same results. And then a small motion in my peripheral vision made me jump. â€Å"Gah!† I gasped in shock when I saw that I was not alone in the cab. Edward sat very still, a faint bright spot in the darkness, only his hands moving as he turned a mysterious black object around and around. He stared at the object as he spoke. â€Å"Alice called,† he murmured. Alice! Damn. I’d forgotten to account for her in my plans. He must have her watching me. â€Å"She got nervous when your future rather abruptly disappeared five minutes ago.† My eyes, already wide with surprise, popped wider. â€Å"Because she can’t see the wolves, you know,† he explained in the same low murmur. â€Å"Had you forgotten that? When you decide to mingle your fate with theirs, you disappear, too. You couldn’t know that part, I realize that. But can you understand why that might make me a little . . . anxious? Alice saw you disappear, and she couldn’t even tell if you’d come home or not. Your future got lost, just like theirs. â€Å"We’re not sure why this is. Some natural defense they’re born with?† He spoke as if he were talking to himself now, still looking at the piece of my truck’s engine as he twirled it in his hands. â€Å"That doesn’t seem entirely likely, since I haven’t had any trouble reading their thoughts. The Blacks’ at least. Carlisle theorizes that it’s because their lives are so ruled by their transformations. It’s more an involuntary reaction than a decision. Utterly unpredictable, and it changes everything about them. In that instant when they shift from one form to the other, they don’t really even exist. The future can’t hold them. . . .† I listened to his musing in stony silence. â€Å"I’ll put your car back together in time for school, in case you’d like to drive yourself,† he assured me after a minute. With my lips mashed together, I retrieved my keys and stiffly climbed out of the truck. â€Å"Shut your window if you want me to stay away tonight. I’ll understand,† he whispered just before I slammed the door. I stomped into the house, slamming that door, too. â€Å"What’s wrong?† Charlie demanded from the couch. â€Å"Truck won’t start,† I growled. â€Å"Want me to look at it?† â€Å"No. I’ll try it in the morning.† â€Å"Want to use my car?† I wasn’t supposed to drive his police cruiser. Charlie must be really desperate to get me to La Push. Nearly as desperate as I was. â€Å"No. I’m tired,† I grumbled. â€Å"‘Night.† I stamped my way up the stairs, and went straight to my window. I shoved the metal frame roughly – it crashed shut and the glass trembled. I stared at the shivering black glass for a long moment, until it was still. Then I sighed, and opened the window as wide as it would go. How to cite The Twilight Saga 3: Eclipse Chapter 2. EVASION, Essay examples

Saturday, May 2, 2020

Management Accounting Establishing plans - Setting targets and Evaluat

Question: Describe about the Management Accounting for establishing plans, setting targets and evaluation? Answer: Introduction Management accounting is vital for smooth operation of the company and it has a major role to play when it comes to the internal point of view. Once management accounting is properly framed, it leads to better cost accounting and budgeting. In this assignment, JB Hifi is selected that deals in electrical and household appliances. It is a retailer of consumer electronics. The main aim of this study is to enhance the operating efficiency by control of cost and the report presented to the Board. It is through management accounting that the operations of the company is managed in an effective way. Importance of Management Accounting Management Accounting is an important function in tracing the cost that accrues internally and helps in moving the organization in the correct direction. In this case, we are considering JB Hifi, a retail division engaged in consumer services. It is engaged in electrical and household appliances. In short, the process can helps in identification of the measurement, interpretation and communication enabling in achievement of the goal. Moreover, it is that branch of accounting that helps in ascertainment of the process of planning, control, and decision making by providing proper information that is important for the internal management (Albrecht et. al, 2011). It helps in proper transmission of information to managers that help in execution of the plan properly. Hence, not compulsory but it a strong tool that enables the management of JB Hifi to strive for the objectives of the company. Management accounting vs. financial accounting Management accounting provides support to the management internally and this support applies mainly to the people those who are within the organization like manager, an employee who guides the organization. On the contrary, financial accounting is mainly concerned with providing information to the external parties like shareholder, creditors, etc (Albrecht et. al, 2011). Secondly, management accounting uses the concept of budget that pertains to weekly and monthly budget. It is used to trace what needs to be sold and the price that needs to be charged so that covering of all expenses can be covered without surpassing the budget. However, management accounting is optional in nature and hence, not needed legally (Needles, 2011). On the other hand, financial accounting is mainly concerned with decision-making process that helps in focusing on reports that cater to a quarter or yearly basis (Drury, 2011). Financial accounting reports are needed to be prepared compulsorily as the reports are needed to be prepared. Classification of cost Cost is called the value of money that is expended to produce something or to buy something. Classification of costs means grouping the items of cost depending upon their nature and specific purposes to render the cost information helpful and useful. On the basis of types Direct Cost- These are those types of costs that can be perfectly traced to any cost object like a product, a department etc and that too with little effort. It refers to the material, labour and expense related to production of various goods and services. For example JB Hifi is engaged in household appliances, then the raw material cost and engineers are direct costs as they are traceable clearly (Needles, 2011). Indirect Cost- These costs cannot be attributed or traced to any product or department directly. They may be fixed or variable but generally, they do not vary substantially and so are considered to be fixed. For example JB Hifi office expenses, accounting and legal expenses, advertising etc. Moreover, such are integral part of the business. On the basis of behavior Fixed Costs- These costs are those which will incur even if the production process is not carried out i.e. none units are produced like rent expense of a factory, insurance premium etc. fixed cost is regular and do not vary with the level of production. It is fixed and hence, not prone to fluctuations. Variable Cost- Costs, which vary with the production outputs, are termed as variable. When the production of a company rises, these costs also tend to rise and vice-versa. Variable cost have a tendency to fluctuate with the level of production. It is not fixed and depends upon the production. For example, commission to salespeople, which is paid only when they sell the products, is clearly variable in nature (Needles, 2011). Mixed Cost- A cost that has both the attributes of a fixed as well as variable cost is referred as Mixed Cost. It is an essential part of any organization. An example of a mixed cost is courier service in which fixed cost like depreciation incurs on the vehicle used and variable cost like fuel expense incurs (William, 2010). On the basis of function Production Cost- Any cost relating to the production of various goods and services whether its direct or indirect are called production costs. This cost is in tune to the development of a product. Examples in JB Hifi are supervisors salary, charges relating to a particular product etc. Administration Cost- Costs of the general management of the business are the administration costs and they are indirect in nature. This cost is for the management and helps in proper functioning. JB Hifi incurs cost like staff salary, rent, taxes etc Selling Cost- Any cost incurred for selling goods and services is called selling cost. JB Hifi incurs expenses of product market research, selling staffs salary etc. Distribution Cost- Any cost incurred from the production point to the customer are termed as distribution cost. This cost is mainly involved with the customer because the benefit is passed through it. Cost of transportation, warehouse charges etc are some of the noteworthy example in JB Hifi (William, 2010). Research and Development Costs- These costs are those that are incurred for development of innovative products. Example: patent cost etc. On the basis of relevance Relevant Cost- Cost that is management specific and is very helpful in removing unwanted information from a decision making process is relevant cost. This cost is important for the organization as it leads to better practice and helps the company to steer forward. Example: Cost incurred by management to accept a special order or to sell or keep a unit etc. Irrelevant Cost- Cost that will not change because of managements decision and can be either positive or negative is irrelevant cost. Such costs have to be incurred as it lays the foundation of the product development. For example in JB Hifi have fixed overheads, sunk costs etc. Variance analysis Variance analysis is used so that control can be maintained over a business. It is a quantitative investigation and identification of cause of any differences that arise between actual and planned behavior. A control mechanism helps in knowing the reason for difference between the current and the pre-determined behaviour. For example in JB Hifi variance analysis will yield a difference of Rs 1000 if a planned sales budget of a firm is Rs 10000 and actual sales is Rs 9000. Some of the most commonly derived variances in variance analysis are: Selling price variance- The difference between the actual selling price and standard selling price, multiplied by number of units sold. Favorable variance shows actual price to be lower than the budgeted price and vice-versa. Purchase price variance- The difference between actual prices paid for the materials in production process and standard cost, multiplied by number of units consumed or used. A positive purchase price variance shows that the actual costs have increased and vice-versa. Labor efficiency variance- The difference between standard quantity of labor consumed and actual amount of labor, remainder multiplied by the standard rate of labor per hour. A favorable labor efficiency variance depicts cost of labor to be less expensive than it was planned while unfavourable shows just the opposite (Horngren, 2013). Material yield variance- The difference between total standard material quantity to be used and actual level of use, remainder multiplied by the standard price of materials per unit. Unfavorable variances depict the units usage greater than expected and vice-versa (Horngren, 2013). Some other commonly derived variances are fixed overhead spending variance, variable overhead spending variance etc. Problems and limitations Variances are useful in the process of production still there are areas that are weak and have problems. Problems and limitations associated with variance analysis are firstly that variances are compiled at the end of the month but in todays world, immediate feedback is required faster than once a month. There is no consideration for the day-to-day activities. Hence, period projects a deficiency. Secondly, the source information problem of variance, many causes for variances cannot be located in accounting records and due to this, the staff has to go through other non-essential records like labor routings etc to find the cause. Thirdly, variance analysis is mainly comprised of overhead expenses instead of production expenses like direct labor cost and as a result, it becomes difficult to apply it to service sector organizations. Therefore, service organizations are not properly supported by variance analysis that remains one of the loopholes of the analysis. Lastly, variance analysis becomes meaningful only when it is derived from a valid standard but it may happen that the standard was not set perfectly or it was set perfectly but the changed conditions made it obsolete. At times, the standard may not live up to the expectation and hence, may create a major dent in the process. Thus to sum up, variance analysis is a correct tool if used properly but it also cannot tell the causes of something alone and instead it only draws attention to those areas which need further investigation. Hence, it must be utilized along with various other tools so that a proper decision can be framed and helps in getting a proper estimation (Robinson last, 2009). Operational Budget An operational budget is a budget that helps in planning operations on a day-to-day basis so that the financial problems do not exist. It combines expenses, future cost that is expected, income that is forecasted over a particular time. It is done prior to the accounting period that is why it is need expenses that are expected and revenues. Hence, it can be said that the operational budget pertains to various areas and is strongly needed in the process of control and management of JB Hifi (Needles Powers, 2013). Service Industry has a major dependency on it. There are various operational budgets pertaining in JB Hifi that pertains to sales, manufacturing, selling expenses and expenses relating to administration. Sales budget is the initial stage of a strong budget that is framed for a business. It is vital to confirm to a sales budget as other budget depends on it. Secondly, the production budget provides the number of units that can be produced. Annual production budget needs three things that is the number of units to be sold, inventory requirement and the units (Lanen et. al, 2008). Thirdly, the direct material budget helps to ascertain the units of raw materials required for the purchase. When the units purchase if ascertained, multiplication is done with the cost per unit to known the budgeted amount. Fourthly, the direct labor budget is prepared that highlights the labor hour (direct) and the labor cost that is used to ascertain the entire cost of direct labor. Fifthly, the manufacturing overhead budget is prepared to identify the variable that is expected and the overhead that is fixed. Sixthly, the selling expenses budget contains the variable, as well as fixed selling expenses (Lanen et. al, 2008). Lastly, the general and administrative expenses budget is determined that leads to detailing of the variable, as well as expenses of operational nature that is linked to the general and the area of administration. Advantages of preparing Operational Budget in JB Hifi The main advantage of different operational budget is that it helps in maintenance of the functioning of a business and more importantly when it comes to service industry. Firstly, it helps in managing the expenses that pertains to the current period. Tracking of the operational expenses helps in finding areas that helps in savings and provide benefit to the budget (Shim Siegel, 2009). It helps in easing the financial problem (Horngren, 2011). The budget helps in business function and helps to align the process of the business. Secondly, it helps in forecasting the expenses that pertains to the future. Evaluation of the performance of the past operational expenses helps in preparation of new operational budget that helps in proper alignment of the business needs. Thirdly, the operational budget is liberating in nature. It can help to limit the debt, as the main goal is establishment of the financial reserves. Saving, investing and even planning for scenario that are adverse are the main traits of an operational budget. Temporary failure can be easily cushioned with the help of budget and it brings accountability into action. Spending beyond a particular limit is restricted if the operational budget is considered with a strong set of action. Conclusion Management accounting is helpful in providing information to management that helps in establishing plans, setting targets and evaluation of the target. It differs from the objective of financial accounting that is concerned with providing financial result and financial position of the business at a specified date (Drury, 2011). Hence, from the above study it can be stated that management accounting plays an important role in stabilizing the internal operation of the company. The costing function, as well as budget is influenced by it. Therefore, managers must ensure that this area is properly maintained. References Albrecht, W., Stice, E. and Stice, J 2011, Financial accounting, Mason, OH: Thomson/South-Western. Drury, C 2011,Cost and management accounting, Andover, Hampshire, UK: South-Western Cengage Learning. Horngren, C 2011, Cost accounting, Frenchs Forest, N.S.W.: Pearson Australia. Horngren, C 2013, Financial accounting, Frenchs Forest, N.S.W.: Pearson Australia Group. Lanen, W. N., Anderson, S Maher, M. W 2008, Fundamentals of cost accounting, NY: Hang Loose press. Needles, B. E. Powers, Marian 2013, Principles of Financial Accounting. Financial Needles, S. C 2011, Managerial Accounting, Nason , USA: South Western Cengage Learning . Vanderbeck, E. J 2013, Principles of Cost Accounting, Oxford university press Robinson, M., Last, D 2009, Budgetary Control Model: The Process of Translation. Accounting, Organization and Society, NY Press Shim, J.K Siegel, J.G 2009, Modern Cost Management and Analysis, Barron's Education Series William, L 2010, Practical Financial Management, South-Western College.

Tuesday, March 24, 2020

Afghanistan Country Facts and History

Afghanistan Country Facts and History Afghanistan has the misfortune of sitting in a strategic position at the crossroads of Central Asia, the Indian subcontinent, and the Middle East. Despite its mountainous terrain and fiercely independent inhabitants, the country has been invaded time after time throughout its history. Today, Afghanistan is once more embroiled in war, pitting NATO troops and the current government against the ousted Taliban and its allies. Afghanistan is a fascinating but violence-wracked country, where East meets West. Capital and Major Cities Capital:  Kabul, population 3,475,000 (2013 estimate) Kandahar, population 491,500Herat, 436,300Mazar-e-Sharif, 375,000Kunduz, 304,600Jalalabad, 205,000 Afghanistan Government Afghanistan is an Islamic Republic, headed by the President. Afghan presidents may serve a maximum of two 5-year terms.  Ashraf Ghani was elected in 2014.   Hamid Karzai  served two terms as president before him. The National Assembly is a bicameral legislature, with a 249-member House of the People (Wolesi Jirga), and a 102-member House of the Elders (Meshrano Jirga). The nine justices of the Supreme Court (Stera Mahkama) are appointed to terms of 10 years by the President. These appointments are subject to approval by the Wolesi Jirga. Afghanistan Population The population of Afghanistan is estimated at 32.6 million. Afghanistan is home to a number of ethnic groups. The largest is the Pashtun, 42 percent of the population. Tajiks make up 27 percent, Hazaras  8 percent, and Uzbeks 9 percent, Aimaks 4 percent, Turkmen 3 percent and Baluchi 2 percent. The remaining 13 percent are tiny populations of Nuristanis, Kizibashis, and other groups. Life expectancy for both men and women within Afghanistan is 60 years. The infant mortality rate is 115 per 1,000 live births, the worst in the world. It also has one of the highest maternal mortality rates. Official Languages Afghanistans official languages are Dari and Pashto, both of which are Indo-European languages in the Iranian sub-family. Written Dari and Pashto both use a modified Arabic script.Other Afghan languages include Hazaragi, Uzbek, and Turkmen. Dari is the Afghan dialect of the Persian language. It is quite similar to Iranian Dari, with slight differences in pronunciation and accent. The two are mutually intelligible. Around 33 percent of Afghanis speak Dari as their first language. About 40 percent of the people of Afghanistan speak Pashto, the language of the Pashtun tribe. It is also spoken in the Pashtun areas of western Pakistan. Religion The overwhelming majority of Afghanistans people are Muslim, around 99 percent. About 80 percent are Sunni, and 19 percent Shia. The final one percent includes about 20,000 Bahais, 3,000-5,000 Christians. Only one Bukharan Jewish man, Zablon Simintov, remained by 2005. All of the other members of the Jewish community fled when the Soviets invaded Afghanistan in 1979. Until the mid-1980s, Afghanistan also had a population of 30,000 to 150,000 Hindus and Sikhs. During the Taliban regime, the Hindu minority was forced to wear yellow badges when they went out in public, and Hindu women had to wear the Islamic-style hijab. Today, only a few Hindus remain. Geography Afghanistan is a land-locked country bordering on Iran to the west, Turkmenistan, Uzbekistan, and Tajikistan to the north, a tiny border with China at the northeast, and Pakistan to the east and south. Its total area is 647,500 square kilometers (almost 250,000 square miles). Most of Afghanistan is in the Hindu Kush Mountains, with some lower-lying desert areas. The highest point is Nowshak, at 7,486 meters (24,560 feet). The lowest is the Amu Darya River Basin, at 258 meters (846 feet). An arid and mountainous country, Afghanistan has little cropland; a scant 12 percent is arable, and only 0.2 percent is under permanent crop-cover. Climate The climate of Afghanistan is very dry and seasonal, with temperatures varying by altitude. Kabuls average January temperature is 0 degrees Celsius (32 Fahrenheit), while noon temperatures in July often reach 38 Celsius (100 Fahrenheit). Jalalabad can hit 46 Celsius (115 Fahrenheit) in the summer. Most of the precipitation that falls in Afghanistan comes in the form of winter snow. The nation-wide annual average is only 25-30 centimeters (10 to 12 inches), but snow drifts in the mountain valleys can reach depths of over 2 meters. The desert experiences sandstorms carried on winds moving at up to 177 kph (110 mph). Economy Afghanistan is among the poorest countries on Earth. The per capita GDP is $1,900 US, and about 36 percent of the population lives under the poverty line. The economy of Afghanistan receives large infusions of foreign aid, totaling billions of U.S. dollars annually. It has been undergoing a recovery, in part by the return of over five million expatriates and new construction projects. The countrys most valuable export is opium; eradication efforts have had mixed success. Other export goods include wheat, cotton, wool, handwoven rugs, and precious stones. Afghanistan imports much of its food and energy. Agriculture employs 80 percent of the labor force, industry, and services 10 percent each. The unemployment rate is 35 percent. The currency is the afghani. As of 2016, $1 US 69 afghani. History of Afghanistan Afghanistan was settled at least 50,000 years ago. Early cities such as Mundigak and Balkh sprang up around 5,000 years ago; they likely were affiliated with the Aryan culture of India. Around 700 B.C., the Median Empire expanded its rule to Afghanistan. The Medes were an Iranian people, rivals of the Persians. By 550 B.C., the Persians had displaced the Medians, establishing the Achaemenid Dynasty. Alexander the Great of Macedonia invaded Afghanistan in 328 B.C., founding a Hellenistic empire with its capital at Bactria (Balkh). The Greeks were displaced around 150 B.C. by the Kushans and later the Parthians, nomadic Iranians. The Parthians ruled until about 300 A.D. when the Sassanians took control. Most Afghans were Hindu, Buddhist or Zoroastrian at that time, but an Arab invasion in 642 A.D. introduced Islam. The Arabs defeated the Sassanians and ruled until 870, at which time they were driven out again by the Persians. In 1220, Mongol warriors under Genghis Khan conquered Afghanistan, and descendants of the Mongols would rule much of the region until 1747. In 1747, the Durrani Dynasty was founded by Ahmad Shah Durrani, an ethnic Pashtun. This marked the origin of modern Afghanistan. The nineteenth century witnessed increasing Russian and British competition for influence in Central Asia, in The Great Game. Britain fought two wars with the Afghans, in 1839-1842 and 1878-1880. The British were routed in the first Anglo-Afghan War but took control of Afghanistans foreign relations after the second. Afghanistan was neutral in World War I, but Crown Prince Habibullah was assassinated for purported pro-British ideas in 1919. Later that year, Afghanistan attacked India, prompting the British to relinquish control over Afghan foreign affairs. Habibullahs younger brother Amanullah reigned from 1919 until his abdication in 1929. His cousin, Nadir Khan, became king but lasted only four years before he was assassinated. Nadir Khans son, Mohammad Zahir Shah, then took the throne, ruling from 1933 to 1973. He was ousted in a coup by his cousin Sardar Daoud, who declared the country a republic. Daoud was ousted in turn in 1978 by the Soviet-backed PDPA, which instituted Marxist rule. The Soviets took advantage of the political instability to invade in 1979; they would remain for ten years. Warlords ruled from 1989 until the extremist Taliban took power in 1996. The Taliban regime was ousted by U.S.-led forces in 2001 for its support of Osama bin Laden and al-Qaeda. A new Afghan government was formed, supported by the International Security Force of the United Nations Security Council. The new government continued to receive help from  US-led NATO troops to battle Taliban insurgencies and shadow governments. The US war in Afghanistan was officially ended December 28, 2014.

Friday, March 6, 2020

Strategies for Motivating English Foreign Language Learners

Strategies for Motivating English Foreign Language Learners Motivational models for English Foreign Language (EFL) improve student motivation. Research has shown that motivation provides the basic impulsion to begin foreign language learning and subsequently the stimulus to keep up the often mind-numbing learning processes. Sound hypothetical consideration supports contemporary motivational strategies. However, no empirical evidence backs up the strategies causing the need for further research.Advertising We will write a custom critical writing sample on Strategies for Motivating English Foreign Language Learners specifically for you for only $16.05 $11/page Learn More Research has revealed the significance of the learning environment in shaping the motivational aspects of learners. The systematic motivation strategy by Dornyei provides a parsimonious system of four dimensions. The first dimension is creating basic motivational conditions. This involves establishing a positive teacher-student relationship, supportive classroom condition, and creating a cohesive learn group. The next dimension is generating initial motivation. The strategy provides that teachers have a role to use appropriate strategies to enhance the learners’ anticipation for success and adopt a positive mindset regarding the language. The other technique is maintaining and protecting motivation through simulations and engaging in enjoyable tasks. This technique aims at promoting learner autonomy and positive culture. The teacher should also encourage students to undertake positive retrospective self-evaluation. The Macro-strategy is effective for teaching English Foreign Learners because it has the four dimensions. It gives priority to appropriate teacher behavior. Both the Taiwan and Hungarian survey provide that presenting a personal role model is an extremely influential device for motivating students. Teachers need to understand their responsibility as leaders in all learner teams. The research confirms the signifi cance of the teachers’ projection of enthusiasm in the subject matter to have a strong influence on the motivational disposition of the learners. Another provision of the macro-strategy is the essentiality of recognizing the efforts of learners and celebrating any of their success. The strategy provides that successful EFL teachers recognize the efforts of their students. This concept concurs with the Confucian ideology that recognition of efforts is an effective motivational tool. Educational psychology researchers have accepted macro-strategy because it provides mechanisms for promoting self-confidence of learners. The manner in which learners perceive their ability determines the efforts they will be willing to devote to accomplish a task. Notably, self-confidence leads to self-efficacy.Advertising Looking for critical writing on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More Another outstanding requirement of the macro-strategy is that teachers must create a pleasant and relaxed learning environment. Learning a second language is certainly one of the most difficult experiences students come across during their erudition. A tense classroom is a powerful negative element that hinders students from achieving their objectives. The strategy reinforces it is the responsibility of the teacher to create a safe learning environment, where participants shy away from social comparison but promote risk-taking. Next, the strategy advocates for presenting tasks properly. The mode of presentation of information apparently bears a strong impact on how the students learn. It is imperative that teachers put in mind why learners should do particular exercises and watchfully put across what the lesson intends the students to learn. Instructional clarify is, therefore, an indispensable motivational medium. The strategy also requires teachers to increase the goal-orientation of learners. English Foreign Learn ers researchers have adopted a more education-specific notion of objectives, illustrating their influential ability on student motivation in classroom settings. The macro-strategy encourages teachers to promote the creation of personal objectives. It suggests that a lack of recognition of the scope of goal setting affects negatively the performance of learners. Besides, the strategy provides that teachers should make the learning tasks stimulating. It recognizes that students are always eager to invest substantial resources in activities that arouse their curiosity. Teachers who do not regard interesting learning tasks imperative motivational aspects risk underperforming. Another provision of the strategy that teachers should use to improve their performance is familiarizing learners with the L2 culture and related values. There is pragmatic evidence that the disposition of English First Learners towards the target culture has significant impact on their achievement. Raising this gr oup of learner’s cross-cultural awareness enables them to appreciate the need to excel in the language, irrespective of any prevailing de-motivating circumstances. Additionally, promoting group cohesiveness and setting group rules also enhances English learning. This provision confirms earlier findings that group behavior determines the development of beliefs and actions of its members. However, experts, including Dornyei and Murphey, have presented a contradicting opinion regarding this provision. They have argued that researchers have not accorded the group-building issues due significance. The provision needs not to gain recognition a major motivation enhancing technique, as research is underway.Advertising We will write a custom critical writing sample on Strategies for Motivating English Foreign Language Learners specifically for you for only $16.05 $11/page Learn More The macro-strategy advocates for learner autonomy. It has heightened that an autonomy-supporting environment influences an increase in intrinsic motivation. The language teachers’ communicative style determines the autonomy of learners. When learners govern their own learning process, they become innovative. Conclusively, most motivational models are transferable across various cultural settings. Promoting learners’ confidence, creating an interesting learning environment, displaying motivational teacher behavior, and presenting tasks properly are components of this strategy that are acceptable universally. Outstanding motivational techniques provide many common outcomes. However, some cultural settings portray promoting learner autonomy, which is an effective motivational technique, as extraneous.

Wednesday, February 19, 2020

Strategic Management (DAVIS Case study) Essay Example | Topics and Well Written Essays - 1250 words

Strategic Management (DAVIS Case study) - Essay Example On the other hand Berendsen is involved in laundry, textile rental and maintenance etc in almost twelve countries in the continent (Davis-a, n.d.). This paper conducts a comprehensive SWOT analysis of the group. The paper also includes porter’s five forces analysis and BCG matrix in the context of Davis group. SWOT analysis is one of the major tools which is used to identify and analyze an organization’s internal strengths, weaknesses and external opportunities and threats which are likely to come up in near future or already has came up. It is useful strategic planning tool for the purpose of strategic decision making at different level in an organization. SWOT analysis tool was actually founded in 1960 by Robert Stewart, Albert Humphrey and their coworkers at the Stanford Research Institute. Strength: Strengths of Davis group is actually the strengths of two of its strategic business units namely Sunlight and Berendsen. Both Berendsen and Sunlight are the market leaders in their respective operating region and this is the major strength of the Davis group. Both Sunlight and Berendsen cover almost entire Europe. As a result market coverage of Davis group is huge. Further more both the units have strong network as there are large number of processing sites. Employee strength is also a major strength of Davis group. In Sunlight there are almost 9000 employees and in Berendsen there are 7000 employees (Sunlight, n.d.).The group needs to utilize this employee strength to achieve higher economies of scale. Weaknesses: Since both Sunlight and Berendsen are two companies working under the Davis group, it would be difficult to make Berendsen operate in UK and Ireland. Similarly the group would face problem to expand Sunlight in regions outside UK and Ireland. Since both the companies are involved in various textile maintenance service they might come to compete among themselves. This is a major weakness for