The Evaluation of Peoples Perception of Self

In the exploration led to decide the manner by which individuals assess themselves, the two models spoke to two sorts of body constitution, a slight and an overwhelming one. By dressing the You_thin and You_curvy models in a similar garments and offering the members to assess the vibes of the models, just as envision what they would glance in these garments like, one could watch the change in people’s impression of their selves.Advertising We will compose a custom exploration paper test on The Evaluation of People’s Perception of Self explicitly for you for just $16.05 $11/page Learn More According to the examination theory, the members will as far as anyone knows assess the vibe of the You_curvy model lower, since they will extend their selves on the models, which will bring about imagining their selves as a substantial and a meager individual correspondingly (Maner et al., 2005). The examination results in part upheld the speculation. As per the examination discoverie s, the majority of the members appraised the You_thin model emphatically, thusly, showing their vision of self on the vibes of the model. As the speculation expected, the members anticipated their selves on the models; in this way, their concept of excellence inclined their judgment of the garments. It is important, in any case, that a portion of the members despite everything decided in favor of the surprising/overwhelming model; indeed, the distinction between the votes isn't unreasonably enormous. Notwithstanding, since the greater part casted a ballot the awe-inspiring/substantial model down, the presumption that their vision of self would drop when identifying with a less appealing model (Darlow Lobel, 2011) has been demonstrated. Note that the overview assumed responding to three inquiries, i.e., assessing the model, the garments and the appearance of the member in the given garments. In this manner, it is important to include that, while considering the participants’ a ssessment of the model allure, the creator of the exploration discovered that the p in the given case was more than 0.5 (p0.5), which implied that the intrigue of the garments really stayed similarly as high. Be that as it may, while considering the model’s appeal, the vast majority of the members reacted contrarily, just as responding to the inquiry concerning whether they would glance great in the garments. The given outcomes show graphically that the participants’ picture of self was not pulverized totally †they despite everything found the model alluring; the garments, in any case, lost their appeal, demonstrating completely pointless to veil the â€Å"chubbiness† (Vos Strache, Strong Peterson, 2004). Mention that the investigation was restricted by the quantity of members. It was for all intents and purposes difficult to grasp the whole assortment of sentiments. The morals of the investigation, be that as it may, relates to the current measures. Each i nstance of interest was deliberate and unbiased.Advertising Looking for research paper on brain research? We should check whether we can support you! Get your first paper with 15% OFF Learn More Reference List Darlow, S. Lobel, D. (2011). Who is observing my magnificence? Slimness goals, weight, and women’s reactions to appearance assessment. Sex Roles, 63(11/12), 833â€843. Maner, Jon K. et al. (2005). Utilitarian projection: How basic social thought processes can inclination relational discernment. Diary of Personality and Functional Psychology, 88(1), 63â€78. Vos Strache, C., Strong, A. Peterson, C. (2004). Te female physical make-up: Model-managing assessment: 1. Ladies in Sport Physical Activity Journal, 13(2), 5. This exploration paper on The Evaluation of People’s Perception of Self was composed and put together by client Ace Levine to help you with your own investigations. You are allowed to utilize it for exploration and reference purposes so as to compose your own paper; be that as it may, you should refer to it appropriately. You can give your paper here.

Developing the Forensics, Continuity, Incident Management, and Case Study

Building up the Forensics, Continuity, Incident Management, and Security Training Capacities for the Enterprise - Case Study Example Data security includes defending the honesty, secrecy and the accessibility of data either in electronic or print structure while data arrangement affirmation is the act of dealing with the hazard related with such information. In any association business coherence plan is significant to give an establishment to avoidance and recuperation from regular and non-cataclysmic event. Asset allotment in this manner comprises the foundation of the business coherence process. The association should join reasonable and handy methods of settling the significant asset designation gives that are well on the way to affect it. This incorporates the individuals, spots and things. Individuals incorporates the workers, insiders, clients, merchants, establishment partnered and outsider specialist organizations. The spots are the offices that the establishment claims, oversees, keeps up and controls while things is involved the benefits, types of gear, supplies, records and reports accessible to an association (Watters, 2010). A compelling and dependable business progression plan is created in a progression of steps. Business sway examination is done to distinguish the touchy and pivotal business capacities and the assets that help them. This procedure diagrams the impacts coming about because of the interference of ordinary business capacities and the recuperation needs and techniques (Gerard Blokdijk, 2008). The data is utilized to settle on the assets to be distributed to the procedure. Proper assignment of arranging exercises and the contribution of the top and lower the board staff in the execution of a BCPhas been seen to essentially yield positive outcomes. As indicated by the 2005 Business Continuity Survey by CPM and Deloitte, association of junior staff wipes out the in any case easygoing methodology towards the BCP and improves the reaction time. After an effect investigation has been

A Higher Power, Spirituality, and Addiction

A Higher Power, Spirituality, and Addiction October 24, 2019 Tom Merton/Getty Images More in Addiction Coping and Recovery Methods and Support Overcoming Addiction Personal Stories Alcohol Use Addictive Behaviors Drug Use Nicotine Use Many people with addictions are put off getting help because they have heard that there is a spiritual element to recovery, and they do not feel that they can function within a spiritual framework. Spirituality and addiction recovery sometimes seem to go hand in hand. The 12 step movement, with its focus on a higher power, can be particularly challenging. Some of the reasons that people with addictions feel strongly about this include: Not having a religious background, and feeling uninformed about religion and spirituality.Feeling that religion is about controlling people, and not wanting to be controlled or to be part of an approach that controls others.Recognizing the role of religions in war and other atrocities, and not wanting to be associated with them.Being an atheist â€" believing that there is no God.Being agnostic â€" believing that there is no way of knowing whether God exists, so it is hypocritical to pretend you know that there is a God.Having had an unpleasant or abusive experience with a member of a church or religious organization, particularly if they were in a leadership position.Having experienced or witnessed such severe abuse, pain or suffering, that the idea of a God who could have prevented this makes no sense in any positive way.Feeling uncomfortable with the idea that some religious doctrines associate human suffering with past failings or wrongdoings, and are somehow deserved. These are all valid reasons for rejecting or refusing involvement in a religious organization. But they do not, in themselves, exclude you from discovering your own spiritual path. Many people are able to connect their spiritual path with organized religion, but many others do not require a religion. What Is Spirituality? Spirituality is part of the human experience in which we explore who were are and what our life is about. This can include some of the following: Getting in touch with your own moral compass â€" a way of knowing what is right and what is wrong according to your own beliefs and principles. These beliefs do not need to be handed to you by religion, you can discover them by exploring your own thoughts and feelings.Learning to use your moral compass as a guide for how to live your life. For example, if you believe it is wrong to lie, finding ways to live more truthfully.Respecting yourself and others. People who grow up in abusive situations may find this difficult, but ultimately very fulfilling when they achieve it.Getting perspective on your problems. This includes recognizing that it is possible to improve your situation with willpower and support.Realizing that we all have human weaknesses, and letting go of the pride that may be getting in the way of asking for help if you need it.Receiving and giving support to others. Taking It Further While these are spiritual activities that can help enormously with most people who are working on overcoming addictions, there are other spiritual activities that a smaller number of people are able to engage in. They are not essential to the recovery process but may lead to a happier life. Dont put yourself under pressure to do this if you are not ready. Discovering your unique gifts and talents, and creating a life that uses them.Forgiving people who hurt or abused you in the past.Seeking forgiveness from others.Gaining new insights â€" learning from your experiences of addiction.Giving back to the community, for example, volunteering or working in the addictions field or related areas. Some of the newer approaches to healing, such as mindfulness-based therapies, incorporate Eastern spiritual practices without a requirement to believe in a higher power or religion. This can be a good way to get in touch with your spirituality without getting embroiled in ambivalence about your beliefs or feelings of inconsistency between the therapy and your beliefs or lack of them.

Duality Themes In Twelfth Night By William Shakespeare

â€Å"An apple cleft in two is not more twin / Than these two creatures† (5.1.218-219). Abundant in parallels, William Shakespeare’s Twelfth Night is a comedy of disguise and confusion. Before it even begins, the theme of doubles emerges in the title, as the play also has the subtitle What You Will. However, this theme reaches beyond clever naming. Shakespeare uses pairs to comment on the similar experiences shared between people despite differences in the total journey. An illustration of the duality theme is between Olivia and Viola. Even without knowing the story, these two ladies seem to be connected as their names are almost anagrams for each other. Although, the true parallel between them is initially revealed in the second scene of Act†¦show more content†¦(3.1.156-159) This rejection of love is doubled between Olivia and Orsino. The duke sends messengers to Olivia to declare his love to her and refuses to give up. She has clearly grown tired of this, and when Viola (Cesario) first arrives, she tells her steward to say she is â€Å"sick, or not at home† (1.5.104). To complicate matters more, both of the ladies suffer from unrequited love. As described previously, Olivia is denied love from Viola. Similarly, Viola herself is denied love from Orsino. In these ways, the parallels between Olivia and Viola’s relationships highlight that being rejected of love and rejecting love are both universal occurrences in the lives of human beings. Besides depicting the theme of doubles with Olivia, Viola is used as the counterpart of her twin, Sebastian. Of course, on the surface, the fact that these two are twins is an example of Shakespeare using doubles. Yet, the purpose of using them as such is revealed in the experiences they face. After the shi pwreck, Viola and Sebastian were separated. However, their stories are almost identical in many ways. For example, the first time they each appear in the play, they are accompanied by a sea captain, both of whom are detained within the timeframe of the story. Antonio’s arrest is a prevalent part of the play,Show MoreRelated A Comparison of Romantic Love in A Midsummer Nights Dream, The Tempest, and Twelfth Night1505 Words   |  7 PagesDream, The Tempest, and Twelfth Night In all of Shakespeares plays, there is a definitive style present, a style he perfected. From his very first play (The Comedy of Errors) to his very last (The Tempest), he uses unique symbolism and descriptive poetry to express and explain the actions and events he writes about. Twelfth Night, The Tempest and A Midsummer Nights Dream are all tragicomedies that epitomise the best use of the themes and ideology that Shakespeare puts forth. NaturallyRead MoreWilliam Shakespeare s A Midsummer Night s Dream And Fool1401 Words   |  6 PagesThe Shakespearean fool is a recurring character type in the works of William Shakespeare. While their individual personalities and functions differ from play to play, the reoccurrence of the Shakespearean fool suggests that fools serve as an important institution of the Shakespearean stage. But what is the role of the Shakespeare’s fools in his works? And how do particular characteristics about these fools help them achieve this purpose? Through an in-depth analysis of Shakespeare’s arguably two

Dan Golemans Social Intelligence Book Review - 3616 Words

Running head: GOLEMAN’S SOCIAL INTELLIGENCE BOOK REVIEW Dan Goleman’s Social Intelligence Book Review Summary of Key Points Unveiling a New Science Goleman contends that the most fundamental revelation of this new discipline is that people are wired to connect. Neuroscience has discovered that our brain’s very design makes it sociable, unavoidably drawn into a neurological connection whenever we interact with another person. This two-way connection allows us to affect everyone we interact with both physically and mentally. The new science of social intelligence should be thought of in terms of being intelligent not just about our personal and professional relationships, but also in them. Goleman explains that this involves†¦show more content†¦It includes first, primal empathy, or feeling with others and sensing nonverbal signals. Second, attunement, or when you listen to others with full attention. Third, empathic accuracy, or when you have an understanding of another person’s thoughts, feelings, and intentions. Fourth, social cognition or knowing how the social world works. Social facility suggests that simply sensing how another person feels, or knowing what they think or intend, does not guarantee fruitful interactions. Social facility builds on social awareness to allow smooth, effective interactions. The scope of social facility includes first, synchrony or interacting smoothly at the nonverbal level. Second, self- presentation or presenting ourselves effectively. Third, influence or shaping the outcome of social interactions. Fourth, is a concern or caring about others’ needs and acting accordingly. Recognizing the Human Being To explain this point, Goleman asks the reader to imagine a doctor, a successful heart surgeon, who is emotionally distant from his patients. Not only is he lacking in compassion, but is also quite dismissive, even disdainful of them and their feelings. Goleman tells the story of a surgeon who had just operated on a patient who had jumped out of a fifth-floor window in a suicide attempt andShow MoreRelatedPsychology Popular Media Paper2807 Words   |  12 Pages show, etc. Conclude by identifying what you believe are the good or bad aspects or results of the construct you observe. | Construct refers to any complex psychological concept. Examples would be a person’s motivation, anger, personality, intelligence, love, attachment, or fear. A Construct’s height, weight or depth cannot be measured because constructs are not concrete materials in the visible world. We know how anger or love look, but we cannot describe in inches or pounds how much there isRead MoreDeveloping Management Skills404131 Words   |  1617 PagesPrinciples of Management, Human Resources, Strategy, and Organizational Behavior that helps you actively study and prepare material for class. Chapter-by-chapter activities, including built-in pretests and posttests, focus on what you need to learn and to review in order to succeed. Visit www.mymanagementlab.com to learn more. DEVELOPING MANAGEMENT SKILLS EIGHTH EDITION David A. Whetten BRIGHAM YOUNG UNIVERSITY Kim S. Cameron UNIVERSITY OF MICHIGAN Prentice Hall Boston Columbus IndianapolisRead MoreProject Mgmt296381 Words   |  1186 PagesTopics Chapter 1 Modern Project Management Chapter 8 Scheduling resources and cost 1.2 Project defined 1.3 Project management defined 1.4 Projects and programs (.2) 2.1 The project life cycle (.2.3) App. G.1 The project manager App. G.7 Political and social environments F.1 Integration of project management processes [3.1] 6.5.2 Setting a schedule baseline [8.1.4] 6.5.3.1 Setting a resource schedule 6.5.2.4 Resource leveling 7.2 Setting a cost and time baseline schedule (1.3.5) [8.1.3] 6.5.2.3 Critical

Strategic Development of Management Accountant’s Role Free Essays

Strategic Development on Management Accountant’s Role: The Impact on Costing and Budgeting Introduction The company’s existent state of affairs has alerted the demand for alteration and invention in the direction technics employed. Therefore, to assist inform future strategic determinations, a procedure of research and development has been initiated in order to reexamine current patterns and assess new techniques. This study addresses how the direction accounting ( MA ) function has changed within strategic determination doing context every bit good as how the usage of modern-day attacks to bing and budgeting can practically impact companies public presentation taking into history strategic direction. We will write a custom essay sample on Strategic Development of Management Accountant’s Role or any similar topic only for you Order Now The altering function of MA within the context of strategic determination devising The direction comptrollers ( MA’s ) function has been traveling through alterations, consisting a diminution in the ‘scorekeeping’ function and, a corresponding addition in ‘business-consultancy’ functions ( Hopper and Scapens et al. , 2007 ) . It shows a alteration from a function as inactive manufacturers of fiscal information, to a more proactive function including active engagement in determination devising and a focal point on a broader set of information than merely entirely fiscal. Therefore, the MA’s function is altering from an administrative degree to the strategic one, i.e. from â€Å"bean counters† to â€Å"business partners† ( Paulsson, 2012 ) . Other faculty members support the altering function of MA, such as Burns and Baldvinsdottir ( 2007 ) who mention globalisation, displacements in engineering, accounting dirts, and corporate tendencies ; while Pierce and O’Dea ( 2003 ) supply a list of factors that inclu de, the grade of decentalisation of the accounting map, development of describing systems, corporate civilization, and debut of new MA tools. However, it is argued that MA’s function had expanded instead than changed ( Burns and Baldvinsdottir, 2005 ) . In fact, it is of import to retrieve the nucleus values of traditional accounting have ne’er truly disappeared ( Baldvinsdottir et al. , 2009 ) . The addition in competition and the outgrowth of more client focused markets have besides driven a alteration in MA function ( Cooper and Dart, 2009 ) . As a consequence, a downswing in gross revenues and an addition in costs could be partly due to non accommodating to those alterations fast plenty. A determination based on traditional accomplishments would non help directors in doing better strategic determinations and accordingly non viing with rivals who seem to hold developed their function. The fact that traditional MA accomplishments have merged with new 1s will add the concerns strategic success in the fast moving concern epoch ( Jarvenpaa, 2007 ) . The handiness of user friendly and analytical package has freed up infinite for the MA’s to execute more sophisticated undertakings such as strategic determination devising and develop the necessary ‘hard skills’ needed, which means going an analyst and concern spouse compared to a simple figure cruncher ( Pauls son, 2012 ) . With MA heading towards a ‘business partner’ type function ( Vaivio, 2006 ) , it has become common for direction comptrollers to be involved in countries such as strategic determination devising ( Sunarni, 2013 ) . Similarly, it is thought that by germinating the traditional function of merely supplying internal information to unifying this with external information, direction comptrollers can help directors more efficaciously when doing a strategic determination for the company ( Kidane, 2012 ) . Once a strategic determination has been made, a specific direction tool can be used to help in doing the tactical determination. In order to heighten the future economic value of the company ( Kaplan and Norton, 1996 ) the balanced scorecard ( BSC ) attack should be used, as it measures public presentation through strategic aims, which so drives betterment in merchandises and market development ( Kaplan and Norton, 1993 ) . It besides will let the company to utilize peculiar scheme to steer determinations at all degrees through communicating, and it can be used to accomplish single and company marks ( Kaplan and Norton, 1996 ) . The practical impact of modern-day attacks to bing and budgeting As a response to the challenges over environmental and internal procedure alterations within MA function, new techniques and constructs have been adopted. Those have helped MA’s to bring forth more elaborate and accurate methods, so that misdirecting signals associated with traditional methods were avoided ( Cooper and Dart, 2009 ) . However, a job associated with the debut of new attacks is that they are significantly more dearly-won to implement and run compared to traditional attacks as staff utilizing them will necessitate advanced preparation and new package will be required ; therefore, being avoided by little administrations ( Hansen et al. , 2009 ) . Although there are high costs associated with these attacks many houses have adopted these new attacks, proposing that the benefits overweigh the operating costs ( Hansen et al. , 2009 ) . An illustration of a modern-day budgeting attack would be Zero-based budgeting ( ZBB ) , which was introduced to get the better of restrictions of incremental budgeting ( Drury, 2012 ) . ZBB allows companies to prioritise and choose plans and degrees of attempt which best meet its aims ; ensuing in an intensive direction engagement in the budgeting procedure, coercing them to research options in budgetary determinations doing ( Dean and Cowen, 1979 ) . In fact, ZBB can advance efficiency as directors need to warrant their undertakings, promoting them to seek for the most efficient every bit good as cost-efficient solutions ( Rasmussen, 2003 ) . It is besides found to restrict the growing of disbursals in the company, unlike those who use traditional attacks, and to arouse the engagement of more line directors in the budget procedure ( Dean and Cowen, 1979 ) . Similarly, the company would profit by following throughput accounting as it is a step of public presentation ( Gregory et al. , 1995 ) and is a time-based costing technique which applies the theory of restraints ( Drury, 2012 ) . It would maximize the company’s ends as the technique focuses on the companies restraints ( Dean and Sharfman, 1996 ) by hiking net incomes sustainably and run intoing the company’s strategic aims ( Gregory et al. , 1995 ) . It encourages determination devising to be communicated on an organizational footing advancing a positive alteration within the administrations civilization. Although the company, by utilizing this technique, can accomplish short term net income maximization ( Dean and Sharfman, 1996 ) with a ‘short term determination horizon’ , it would non profit in the long term because long term net incomes are non sustained ( Robinson, 1990 ) . Activity based costing ( ABC ) was developed in order to battle the restrictions that the traditional technique of soaking up bing carried. This new technique will help the company in bettering strategic determination procedure by bring forthing elaborate and accurate information as it uses a greater figure of cost Centres and different types of cost drivers ; guaranting that misdirecting signals associated with traditional costing methods are avoided ( Drury, 2012 ) .Impacting the firm’s profitableness as it eliminates costs and losingss linked to unprofitable merchandises, services and clients that fail to heighten the worthiness of the house ( Drury, 2012 ) .According to Kennedy and Afflek-Graves ( 2001 ) , it provides a good footing for future hard currency flow projections, which in bend aid houses to take investings in value-added activities and increase stockholders value. Harmonizing to Chea ( 2011 ) , ABC recognises the relationships each driver has with a merchandise or activity ; therefore, bettering merchandise cost truth. This gives the direction of an administration a clear image on chances to cut down costs ( Kaplan and Norton, 2001 ) . ABC has been shown to better firms’ public presentation in market and accounting related steps as it gives directors a better apprehension of cost/resource direction ( Lambert and Sponen, 2011 ) . A survey conducted on UK houses found that the houses utilizing ABC had shown to surpass matched non-ABC houses by 27 % and that ABC adds value to houses through better cost controls and plus use ( Kennedy and Afflek-Graves, 2001 ) . It provides the company with critical information about which services make demands on which duty Centres and functional sections, assisting to place which services add value to the company ( Jabbour, 2009 ) . However, it has been reported that ABC still does incorporate major subje ctive allotments which restricts the truth of it cost information ( Cooper and Kaplan, 1992 ) . Kennedy and Afflek-Graves stated that â€Å"the end of ABC is to increase net incomes, non to obtain more accurate costs† ( 2001 ) . The development of ABB has shown to be an betterment from traditional methods by puting more realistic budgets and besides, improved designation of resource demands. It has besides helped to increase the accent and truth of budget end products ( Huynh et al. , 2003 ) . ABB has shown to be more effectual in pull offing costs as it presents a model which allows a company to calculate out the sum of resources that are required to accomplish the budgeted degree of activity ( Huynh et al. , 2013 ) . This allows them to do appropriate accommodations during the budget scene stage ( Drury, 2012 ) .This will assist the company make up one’s mind what activities should be undertaken in order to run into budgeted production and gross revenues volume. ABB provides critical information in greater item which will assist steer direction comptrollers make right determinations on how much resources should be allocated to each activity, i.e. a more precise manner to project future costs ( Atkin son et al. , 2008 ) . Once this method has been adopted the company will be able to interpret its vision into scheme with determinable marks in order to make value, which includes disbursals, net income borders and productiveness addition, every bit good as cost of capital decreases ( Huynh et al. , 2013 ) . Therefore, it can be used for companies’ efficiency and effectiveness rating. However, it merely accentuate cost management’ control and be aftering intent ( Blocher et al. , 2005 ) . When a company uses ABC and ABB at the same time it normally develops an activity based operational method i.e. activity based direction ( ABM ) , which consequences on an homogenous working environment ; therefore, easing communicating and helping as an effectual theoretical account for strategic decision-making ( Huynh et al. , 2013 ) . By implementing ABM the company is utilizing a strategic cost direction system looking at cost and procedure dimensions for cost decrease ( Blocher et al. , 2005 ) . The use of ABM additions company’s profitableness and fight every bit good as improves operational control because it distinguish value-added from non-value added costs by analyzing managers’ undertaken actions on an activity based base ( Huynh et al. , 2013 ) . Decision Having exposed MA’s to new countries, specifically in the country of concern direction, is doing their function more proactive when it comes to determination devising. Therefore, words like concern and spouse are cardinal as directors and MA’s are going bonded together to do a stronger squad and heighten strategic determination devising. Strategic direction is an of import country which should be developed within this fabrication company ; therefore, BSC should be implemented as it would give the company a strategic acquisition capacity, through roll uping feedback and proving the company’s scheme before doing determinations. It is clear that the debut of modern-day attacks to bing and budgeting have significantly impacted organisations operations, particularly on the function of MA’s within context of strategic determination devising. If the company stop up by utilizing ABC system for product’ costing, it should besides build an activity based budgeting and direction for efficiency intent, as a strategic determination. Therefore, the acceptance of an activity based direction line would give directors a clear position of the companies’ consequences taking directors to run control and do strategic determinations. Contemplation This whole group work was a challenge. Everything started when we are non in our original assigned groups and we end up together after a strategic move by coachs to apportion pupils by attending. We started working under force per unit area ; we were two hebdomads behind other groups and have non worked together antecedently made it even more hard as we did non cognize how to move with each other. When get downing we agreed to work in every point increasingly together, which was decidedly non a reasonable determination as we were already late. All that issues were originating because we wanted to b democratic and allow everyone hold equal authorization in the group, which was taking to inefficiency in organisational degree, task assignment degree and deadline conformity degree. We finally noticed that, ensuing on one of the member self-entitled herself as the leader and started delegating undertakings and making deadlines. We managed to complete the work but it would be better if we had worked determined place from the started. We have learned that leading is a cardinal point for teamwork. Mentions Atkinson, A. , Kaplan, R. , Matsumura, E. and Young ( 2008 )Management AccountingPeking: Tsinghua University Press. Baldvinsdottir, G. , Burns, J. , Norreklit, k. and Scapens, R. ( 2009 ) The direction accountant’s function,Fiscal Management( July/August ) . pp. 34–35. Blocher, E. , Chen, K. , Cokins, G. and Lin, T. ( 2005 )Cost Management: A Strategic Emphasis. 3rdEd. McGraw-Hill. New York. Nathan birnbaums, J. and Baldvinsdottir, G. ( 2005 ) An institutional position of accountant’s new functions: the interplay, of contradictions and practice.The European Accounting Review. 14, ( 4 ) . pp. 725–58. Nathan birnbaums, J. and Baldvinsdottir, G. ( 2007 ) The altering function of direction comptrollers, in T. Hopper, D. Northcott and R.W. Scapens,Issues in Management Accounting3rd ed. , Pearson Education, Harlow. Chea, A. ( 2011 ) Activity-based bing system in the service sector: A strategic attack for heightening managerial determination devising and fight.International Journal of Business and Management[ online ] . 6 ( 11 ) , pp. 3-10. [ Accessed 12 March 2014 ] . Cooper, P. and Dart, E. ( 2009 ) Change in the direction accountant’s function: drivers and diverseness. School of Management. University of Bath. Working Paper Series. Dean, B. and Cowen, S. ( 1979 ) The usage of zero-base budgeting in industry: some observations ‘ .Interfaces. 9, ( 4 ) , pp. 55-60. [ Accessed 1 Mar 2014 ] . Dean, J. and Sharfman, M. ( 1996 ) Does determination procedure affair? A survey of strategic decision- doing effectivity.Academy of Management Journal[ online ] . 39, ( 2 ) , pp.368-396. [ Accessed 2 March 2014 ] . Drury, C. ( 2012 ) Management and cost accounting.8Thursdayerectile dysfunction. Andover: Cengage Learning. Gregory, M. and Neely, A. and Platts, K. ( 1995 ) Performance measuring system design.International Journal of Operations and Production Management[ online ] . 15 ( 4 ) , pp. 80-116. [ Accessed 3 March 2014 ] . Hansen, D. and Mowen, M. ( 2003 ) Cost direction: accounting and control. Peking University Press. Hansen, D. , Mowen, M. and Guan, L. ( 2009 ) Cost direction: accounting and control. 6th erectile dysfunction. United States of America: Cengage Learning. Hopper, T. , Scapens, R. and Northcott, D. ( 2007 )Issues in Management Accounting. Harlean carpenter: Financial Times Prentice Hall. Huynh, T. , Gong, G. and Huynh, H. ( 2013 ) Integration of activity-based budgeting and activity-based direction.International Journal of Economics, Finance and Management Sciences.1, ( 4 ) , pp. 181-187. Jabbour, M. ( 2009 ) The Impact Activity-based Costing as a Management Accounting Technique on Insurance Companies ‘ Performance. [ on-line ] . [ Accessed 10 March 2014 ] . Jarvenpaa, M. ( 2007 ) Making concern spouses: A instance survey on how direction accounting civilization has changed,European Accounting Review. 16, ( 1 ) , pp 99–142. Kaplan, R. and Norton, D. ( 1993 )Puting the Balanced Scorecard to Work[ online ] . Boston: Harvard Business School Publishing. [ Accessed 13 February 2014 ] . Kaplan, R. and Norton, D. ( 1996 )Using the Balanced Scorecard as a Strategic Management System[ online ] . Boston: Harvard Business School Publishing. [ Accessed 21 February 2014 ] . Kaplan, R. and Norton, D. ( 1996 ) The Balanced Scorecard: Translating Strategy Into Action [ online ] . Boston, Mass: Harvard Business School Press. [ Accessed 5 March 2014 ] . Kaplan, R.K. and Norton, D.N. ( 2001 )The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment[ online ] . United States of America: Harvard Business School Publishing Corporation. [ Accessed 12 March 2014 ] . Kennedy, T.K. and Afflek-Graves, J.A. ( 2001 ) The impact of activity-based bing techniques on house public presentation.Journal of Management Accounting Research[ online ] . 13, pp. 19-45. [ Accessed 10 March 2014 ] . Kidane, F. ( 2012 ) Decision Making and the Role of Management Accounting Function – A Review of Empirical Literature. Radix International Journal of Banking, Finance and Accounting. 1, ( 4 ) . Lambert, C. and Sponen, S. ( 2011 ) Roles, authorization and engagement of the direction accounting map: A Multiple Case-Study Perspective. The European Accounting Review. Neely, A.N. , Bourne, M.B. and Adams, C.A. ( 2003 ) Better budgeting or beyond budegting? .Measuring Business Excellence[ online ] . 7 ( 3 ) , pp. 22-28. [ Accessed 10 March 2014 ] . Paulsson, G. ( 2012 ) The function of direction comptrollers in new public direction.Financial Accountability A ; Management.28, ( 4 ) , pp. 378 — 394. Pierce, B. and O’Dea, T. ( 2003 ) Management accounting information and the demands of managers-Perceptions of directors and comptrollers compared.The British Accounting Review.35, ( 4 ) , pp. 257-290. Rasmussen, N. ( 2003 )Procedure betterment for effectual budgeting and fiscal coverage. Hoboken, N.J. : Wiley. Robinson, M. ( 1990 ) Contribution border analysis: No longer relevant/ strategic cost direction: The new paradigm.Journal of Management Accounting Research 2[ online ] . 9 ( 4 ) , pp. 1-32. [ Accessed 4 March 2014 ] . Sunarni, C. ( 2013 ) Management Accounting Practices and the Role of Management Accountant: Evidence from fabricating Companies throughout Yogyakarta, Indonesia.Review of Integrative Business and Economics Research.2, ( 2 ) , pp. 616-626. Vaivio, J. ( 2006 ) â€Å"The Business Controller, Non-Financial Measurement and Tacit Knowledge† .The Finnish Journal of Business Economics. 2, pp.194-212. How to cite Strategic Development of Management Accountant’s Role, Essay examples

Attention Deficit Disorder in Todays Society Essay Example For Students

Attention Deficit Disorder in Todays Society Essay Attention deficit disorder is the subject of two widely challenged debates in medicinal practice and theory. One, the argument for ADD being a clinical and mental disorder, is in favor of medical treatment, claiming the diagnosis is attributable to brain damage or neurological defects. The second gives an alternative idea behind ADD, stating that people showing traits of the disorder often exemplify characteristics such as creativity, inventiveness, and even giftedness. As a rising percentage of children are being diagnosed with the disorder, more and more research has been called for, in an attempt to find an actual cause. ADD is classified as multi-factorial, meaning that multiple reasons are generally attributed to its development and diagnosis. A diagnostic criterion includes hyperactivity, impulsivity, and inattention. The intent of this paper is to provide arguments and evidence on both sides of the issue, followed by standard and alternative methods for dealing with ADD.The hi story of attention deficit disorder goes back to World War 1, when a number of soldiers who experienced head injuries demonstrated hyperactivity as a side effect. It was then that ADD was classified as a disorder related to either brain damage or a defect of some kind. It has been proven, however, that this is false. ADD or attention deficit hyperactive disorder (ADHD) can also be attributed to giftedness. Studies show that ADD is genetic and it runs in families. Years ago, only children exhibiting severe affects of hyperactivity were diagnosed, mostly because they suffered brain damage or trauma. Today, the diagnostic criterion has been expanded so that any underachiever, or inattentive child fits the bill. Subsequently, millions of kids in America are getting labeled as ADD. Most studies show that 3 to 5 percent of the population possesses attention deficit disorder. Symptoms related to the DSM-IV criteria, which includes inattention, impulsivity, and hyperactivity, can show themselves in different ways. The two major types are ADD with hyperactivity, and ADD with inattention. The diagnostic criteria includes:failing to give close attention to details or making careless mistakes appearing not to listen when spoken to directly not following through on instructions and failing to complete tasks avoiding, or not liking, tasks that require sustained mental effort losing things necessary for tasks leaving your seat in situations where remaining in seat is expected feelings of restlessness or excessive activity difficulty engaging in leisure activities quietly feeling as if driven by a motor blurting out answers before questions have been completed impatience or difficulty waiting interrupting others in activities or conversationTraditionally, children diagnosed with ADD have been prescribed with medications previously hailed as miracle drugs. Ritalin , Dexedrine, and Cylert are examples of the powerful stimulants used to correct the disorder. Ritalin, which is in the same family as cocaine, has parents worrying if the quick fix method is the best approach towards the problem. Side effects of Ritalin are weight loss, loss of appetite, head and stomach pains, possible liver damage, and mild depression. CHADD (Children and Adults with Attention-Deficit/Hyperactivity Disorder) is a national organization founded by adults and parents with children diagnosed with ADD. They oppose alternative methods of treating ADD, claiming that these methods are unsupported and lack sufficient evidence and scientific results. They are strong supporters of a multimodal treatment approach, which is a mix of medical, educational, behavioral, and psychological interventions. Attention deficit disorder is increasingly being challenged as a disorder. New studies show that ADD can in fact be representative of creativity, inventiveness, and a different type of temperament. People tend to believe that children with ADD cannot pay attention. This is not true. Interest is needed before the child will focus on anything, and once the interest is sparked these kids can become so involved in what they are doing that they become unaware of their surroundings. Researchers call it hyper-focusing, which means they concentrate on something to exclusion of everything else. It can be hard to decide of this is a positive or negative aspect of ADD. Thomas Edison, the inventor of 1000 things, has been dubbed the poster child of ADD. He is known more than any other historical figure for having exhibited classical hyperactive ADD behavior. Other notables include Ben Franklin, Nikola Tesla, and Albert Einstein. Most often medication is used to manage the symptoms of those diagnosed with ADD or AD/HD. Psychostimulants are most widely used, along with antidepressants and antihypertensives. When a child loses interest, some drugs act so that the child now f inds boring subjects interesting. These medications increase attention and decrease impulsivity, hyperactivity and aggression. (CHADD, 1996) There is a debate, however, that these drugs are being prescribed at an alarming rate to an increasing percentage of the population. One article commented on a psychiatrist that regularly prescribed Ritalin to kids age 3 and up for attitude and behavioral modification. Alternative methods recommend a change of diet, education, and discipline. Some studies have revealed that there is link between Omega-3 fatty acid deficiencies and ADD. Certain aspects of nutrition have also been attributed to ADD. Americas diet today does not include many important nutrients that allow our brains to function as they were meant to. Many neurological problems have been associated with lack of certain vitamins, minerals, and fatty acids. Allergies have been known to cause similar symptoms as well. Beneficial alternatives include home schooling, exercise, and alter native forms of discipline, meditation, and nutritional supplements. The pine bark extract, Pycnogenol, has been known to work wonders on those who exhibit signs of ADD or Omega-3 fatty acid deficiency. The evidence that attention deficit disorder is a problem that needs to be addressed is clear. Yet, the cause of ADD is still unclear. The fact that ADD may be caused by a number of factors, such as genetics, temperament, and nutrition, makes it that much harder to identify and deal with. The educational system may need to take steps in order to compensate for the disorder, and possibly consider a different teaching approach for kids that are diagnosed. Studies show that kids diagnosed with ADD learn in a very different manner than those who excel in the school system today. Medicinal quick fixes may help to manage the problem, but experts are beginning to agree that there is something to ADD that we have overlooked as a society. .u0336193673bbd1e20273ab75d8ad0979 , .u0336193673bbd1e20273ab75d8ad0979 .postImageUrl , .u0336193673bbd1e20273ab75d8ad0979 .centered-text-area { min-height: 80px; position: relative; } .u0336193673bbd1e20273ab75d8ad0979 , .u0336193673bbd1e20273ab75d8ad0979:hover , .u0336193673bbd1e20273ab75d8ad0979:visited , .u0336193673bbd1e20273ab75d8ad0979:active { border:0!important; } .u0336193673bbd1e20273ab75d8ad0979 .clearfix:after { content: ""; display: table; clear: both; } .u0336193673bbd1e20273ab75d8ad0979 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u0336193673bbd1e20273ab75d8ad0979:active , .u0336193673bbd1e20273ab75d8ad0979:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u0336193673bbd1e20273ab75d8ad0979 .centered-text-area { width: 100%; position: relative ; } .u0336193673bbd1e20273ab75d8ad0979 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u0336193673bbd1e20273ab75d8ad0979 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u0336193673bbd1e20273ab75d8ad0979 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u0336193673bbd1e20273ab75d8ad0979:hover .ctaButton { background-color: #34495E!important; } .u0336193673bbd1e20273ab75d8ad0979 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u0336193673bbd1e20273ab75d8ad0979 .u0336193673bbd1e20273ab75d8ad0979-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u0336193673bbd1e20273ab75d8ad0979:after { content: ""; display: block; clear: both; } READ: Essay about The Bias of Communication: Media and Bias EssayFinally, ADD can affect every aspect of your day to day to life. If you believe you are ADD, consult an expert psychiatrist and see about getting evaluated. ADD has a diverse face and can be mistaken for other problems such as depression and anxiety, so take care when getting help. Advancements are moving ahead by leaps and bounds, in both medicine and the field of study. The evidence that a growing percentage of people in America have attention deficit disorder is becoming apparent. As a society we owe this issue its due attention. Until we can find a cause or institute a change as a whole, the solution is depende nt on the individual actions of those diagnosed with ADD. A boys will is the winds will, and the thoughts of the youth are long, long thoughts, by Robert Frost, who daydreamed so much he was expelled from school. Bibliography:Attention Deficit Disorder 7Works CitedGallagher, Teresa (1997). Born to Explore: The Other Side of ADD. http://borntoexplore.org/Anonymous (2000, September). Children and Adults with Attention Deficit Disorderhttp://www.chadd.org/ Long, Phillip (1995-2000). Internet Mental Healthhttp://www.mentalhealth.com/dis/p20-ch01.htmlCramond, Bonnie (1995, March). The Coincidence of ADHD and Creativity

Designation Report on Central Commerce Collegiate Institute

Timeline of the Rulers of France From 840 Until 2017

Timeline of the Rulers of France From 840 Until 2017 France developed out of the Frankish kingdoms that succeeded the Roman Empire, and more directly, out of the declining Carolingian Empire. The latter had been established by the great Charlemagne but began splitting into pieces soon after his death. One of these pieces became the heart of France, and French monarchs would struggle to build a new state out of it. Over time, they succeeded. Opinions vary as to who the first French king was, and the following list includes all of the transitional monarchs, including the Carolingian and not French Louis I. Although Louis wasnt king of the modern entity we call France, all the later French Louis (culminating with Louis XVIII in 1824) were numbered sequentially, using him as the starting point, and its important to remember that Hugh Capet didnt just invent France, there was a long, confused history before him. This is a chronological list of the leaders who have ruled France; the dates given are the periods of said rule. Later Carolingian Transition Although the royal numbering starts with Louis, he was not a king of France but the heir to an empire which covered much of central Europe. His descendants would later fracture the empire. 814 - 840 Louis I (not a king of France)840 - 877 Charles II (the Bald)877 - 879 Louis II (the Stammerer)879 - 882 Louis III (joint with Carloman below)879 - 884 Carloman (joint with Louis III above, until 882)884 - 888 Charles the Fat888 - 898 Eudes (also Odo) of Paris (non-Carolingian)898 - 922 Charles III (the Simple)922 - 923 Robert I (non-Carolingian)923 - 936 Raoul (also Rudolf, non-Carolingian)936 - 954 Louis IV (dOutremer or The Foreigner)954 - 986 Lothar (also Lothaire)986 - 987 Louis V (the Do-Nothing) Capetian Dynasty Hugh Capet is generally considered the first king of France but it took him and his descendants to fight and expand, and fight and survive, to begin to turn a small kingdom into great France. 987 - 996 Hugh Capet996 - 1031 Robert II (the Pious)1031 - 1060 Henry I1060 - 1108 Philip I1108 - 1137 Louis VI (the Fat)1137 - 1180 Louis VII (the Young)1180 - 1223 Philip II Augustus1223 - 1226 Louis VIII (the Lion)1226 - 1270 Louis IX (St. Louis)1270 - 1285 Philip III (the Bold)1285 - 1314 Philip IV (the Fair)1314 - 1316 Louis X (the Stubborn)1316 John I1316 - 1322 Philip V (the Tall)1322 - 1328 Charles IV (the Fair) Valois Dynasty The Valois dynasty would fight the Hundred Years War with England and, at times, looked like they were losing their thrones, and then found themselves facing religious division. 1328 - 1350 Philip VI1350 - 1364 John II (the Good)1364 - 1380 Charles V (the Wise)1380 - 1422 Charles VI (the Mad, Well-Beloved, or Foolish)1422 - 1461 Charles VII (the Well-Served or Victorious)1461 - 1483 Louis XI (the Spider)1483 - 1498 Charles VIII (Father of his People)1498 - 1515 Louis XII1515 - 1547 Francis I1547 - 1559 Henry II1559 - 1560 Francis II1560 - 1574 Charles IX1574 - 1589 Henry III Bourbon Dynasty The Bourbon kings of France included the absolute apogee of a European monarch, the Sun King Louis XIV, and just two people later, the king who would be beheaded by a revolution. 1589 - 1610 Henry IV1610 - 1643 Louis XIII1643 - 1715 Louis XIV (the Sun King)1715 - 1774 Louis XV1774 - 1792 Louis XVI First Republic The French Revolution swept away the monarch and killed their king and queen; the Terror which followed the twisting of the revolutionary ideals was in no sense an improvement. 1792 - 1795 National Convention1795 - 1799 Directory (Directors)1795 - 99 Paul Franà §ois Jean Nicolas de Barras1795 - 99 Jean-Franà §ois Reubell1795 - 99 Louis Marie La Revellà ­ere-Là ©peaux1795 - 97 Lazare Nicolas Marguerite Carnot1795 - 97 Etienne Le Tourneur1797 Franà §ois Marquis de Barthà ©lemy1797 - 99 Philippe Antoine Merlin de Douai1797 - 98 Franà §ois de Neufchà ¢teau1798 - 99 Jean Baptiste Comte de Treilhard1799 Emmanuel Joseph Comte de Sieyà ©s1799 Roger Comte de Ducos1799 Jean Franà §ois Auguste Moulins1799 Louis Gohier1799 - 1804 Consulate1st Consul: 1799 - 1804 Napoleon Bonaparte2nd Consul: 1799 Emmanuel Joseph Comte de Sieyà ©s,1799 - 1804 Jean-Jacques Rà ©gis Cambacà ©rà ¨s3rd Consul: 1799 - 1799 Pierre-Roger Ducos1799 - 1804 Charles Franà §ois Lebrun First Empire (Emperors) The revolution was brought to an end by the conquering soldier-politician Napoleon, but he failed to create a lasting dynasty. 1804 - 1814 Napoleon I1814 - 1815 Louis XVIII (king)1815 Napoleon I (2nd time) Bourbons (Restored) The restoration of the royal family was a compromise, but France remained in social and political flux, leading to yet another change of house. 1814 - 1824 Louis XVIII1824 - 1830 Charles X Orleans Louis Philippe became king, chiefly thanks to the work of his sister; he would fall from grace shortly after she was no longer around to help. 1830 - 1848 Louis Philippe Second Republic (Presidents) The Second Republic didnt last long chiefly because of the imperial pretensions of a certain Louis Napoleon... 1848 Louis Eugà ©ne Cavaignac1848 - 1852 Louis Napoleon (later Napoleon III) Second Empire (Emperors) Napoleon III was related to Napoleon I and traded on family fame, but he was undone by Bismarck and the Franco-Prussian war. 1852 - 1870 (Louis) Napoleon III Third Republic (Presidents) The Third Republic bought stability in terms of the structure of government and managed to adapt to the First World War. 1870 - 1871 Louis Jules Trochu (provisional)1871 - 1873 Adolphe Thiers1873 - 1879 Patrice de MacMahon1879 - 1887 Jules Grà ©vy1887 - 1894 Sadi Carnot1894 - 1895 Jean Casimir-Pà ©rier1895 - 1899 Fà ©lix Faure1899 - 1906 Emile Loubet1906 - 1913 Armand Fallià ¨res1913 - 1920 Raymond Poincarà ©1920 - Paul Deschanel1920 - 1924 Alexandre Millerand1924 - 1931 Gaston Doumergue1931 - 1932 Paul Doumer1932 - 1940 Albert Lebrun Vichy Government (Chief of State) It was the Second World War which destroyed the Third Republic, and a conquered France tried to find some sort of independence under WW1 hero Petain. No one came out well. 1940 - 1944 Henri Philippe Petain Provisional Government (Presidents) France had to be rebuilt after the war, and that started with deciding on the new government. 1944 - 1946 Charles de Gaulle1946 Fà ©lix Gouin1946 Georges Bidault1946 Leon Blum Fourth Republic (Presidents) 1947 - 1954 Vincent Auriol1954 - 1959 Renà © Coty Fifth Republic (Presidents) Charles de Gaulle returned to try and calm social unrest and began the Fifth Republic, which still forms the government structure of contemporary France. 1959 - 1969 Charles de Gaulle1969 - 1974 Georges Pompidou1974 - 1981 Valà ©ry Giscard dEstaing1981 - 1995 Franà §ois Mitterand1995 - 2007 Jacques Chirac2007 - 2012 Nicolas Sarkozy2012 - Francois Hollande2017 - Emmanuel Macron

Creative Accounting Essay Example | Topics and Well Written Essays - 2000 words

Creative Accounting - Essay Example Among the various stakeholders, investors and potential investors constitute the primary group for whom financial statements are basically intended. Investors put their hard earned money with a firm on the basis of the financial information exhibited by statements and their scrutiny. Therefore, accountants are bound to oblige the rules and regulations of accounting practices in the preparation and presentation of financial statements. These rules are framed by accounting bodies of a country in line with international accounting standards. Nevertheless, some accounting standards are violated by accounting professionals/firms for their personal gain. Such practices are illegal and against the ethics of accounting professionalism. Many such practices have been observed from different parts of the world. Such a practice is known as creative accounting. Creative accounting is a sort of accounting scam, which does not follow the accounting rules and principles as such or finds the loop hol es in the accounting rules for the benefit of the preparers and those at the helm of the organization. This essay is meant to detail the basics of creative accounting and the reasons thereof. ... It is the act of using the skill and knowledge of accounting professionals to make advantage of the loopholes of accounting rules so as to manipulate the financial information and thereby deceive the users of such statements. This term is also coined as aggressive accounting since it involves the destruction of current accounting rules and specifications with the intention of deceiving someone. Though, the ultimate intentions of creative accounting are manifold, the fundamental aim is to give unfair and incorrect information about the company and its operational results. Numerous interpretations have been developed on the term 'creative accounting' by eminent authors. In the words of John Blake and Jack Dowds, creative accounting may be defined as a "process whereby accountants use their knowledge of accounting rules to manipulate the figures reported in the accounts of a business" (Blake). Metcalf, L. (US Senate) in his work (The Accounting Establishment, 1977, p.188), interprets " creative accounting is recognized as a synonym for deceptive accounting. Creative accounting methods are noteworthy because they remain in use as generally accepted accounting principles, even though they have been shown to be deceptive in many cases" (Robb, 2007, sl.3). According to Charles W. Mulford, Eugene E. Comiskey in their famous book entitled 'The Financial Numbers Game: Detecting Creative Accounting Practices', "creative accounting practices --a termthe authorschose to encompass any and all steps used to play the financial numbers game -- may be employed in exch ange for a variety of expected rewards. These rewards may include a favorable effect on share prices, lower corporate borrowing costs due to animproved credit rating,

Financial Management Essay Example | Topics and Well Written Essays - 2000 words

Financial Management - Essay Example The small company is usually faced by struggling financially that is the company that is acquired usually financial problems. The large company acquires the all the stock of the smaller company and makes become component of their business, that is, the smaller company usually ends up changing its and adopts the name of the large company. In most cases acquisition are usually friendly, where two parties enter into an agreement but sometimes it involves hostile takeover. For example if the board of directors accept the tender offer. Many scholars have postulated a number of different types of mergers and acquisitions in an effort of delineate the increasing trend of strategic alliances observed in the business world. Nevertheless, there are three main types of mergers and acquisitions which are based on the structure perspective. The main three types of mergers and acquisitions include; Vertical merger refers to a situation where two firms which is in the same industry but in different levels of production combine together to form one firm. For example, a shoe manufacturing company mergers with a shoe retailing company. In this case, the combination motive is to control the supply and distribution channel (Vachon, 2011). A horizontal merger is where two companies which are in the same level of production combines. ... The two companies are unrelated in terms of their operation and production (Carney, 2009). For example, a shoe manufacturing companies, mergers with a road constructing company. In this case the two companies are not related but their unification can only be viewed as diversification strategy (Pablo, Javidan, & Society). A G BARR is company in the food processing sector, producing flavored juices and beverages. Over the past few years the company has experienced increase demand in its product. Therefore, due to the increased demand in the product and the increase in the level of competition in the sector there is need to acquire a firm in the in the food processing sector so as to enhance economic efficiency and scope. After preliminary analysis a horizontal merger was essential where NICHOLS was ascertained as a potential target company. After a careful analysis of Nichols financial stability and the market it was ascertained that a merger was not essential but an acquisition of the company was sufficient. In order, to make the acquisition process successful and also to avoid failures that has hampered many merger and acquisition deals a well constructed plan to acquire shares was formulated together with a study of the financial performance of the company was carried out. The company would acquire the entire share in Nichols. AG BARR goal is to expand its market share in order to satisfy the need of customer as well as venture in to new markets. Nichols was the most suitable company to take over based on its financial health the company performance has not recorded major significant improvements the company has an annual turnover of

Political Application of Liberty and Rights

Political Application of Liberty and Rights The concept of freedom A general definition of liberty or freedom defines it as immunity from subjective exercise of authority. However, philosophers of the seventeenth and eighteenth century seem to explore deeper aspects of this concept. Among these philosophers are Thomas Hobbes and Rousseau, who held strong philosophies of liberty but somewhere along the line, their views differed. To begin with, Hobbes presents two categories of freedom in a persuasive manner where he argues that the first category of freedom is granting individual’s liberty to choose from alternatives, while the second category of freedom is freedom to approve individual’s choice in an instance (Tuckness, 2002, p,105). Analysts claim that Hobbes concept of liberty or freedom is persuasive in nature because the philosopher argues that only the exercise of a power has the ability to reduce people’s freedom. In this case, Hobbes is a determinist because he perceives that any happenings including human action is trig gered by the effect of ancestral or unpreventable causes. Therefore, man exists in a state of withdrawn liberty because the law of nature determines it; hence, freedom is of little use because it benefits no one and that whoever desires to live in freedom end up contradicting oneself (Tuckness, 2002, p, 105). Rousseau on his part brings forth two types of liberties namely, civil or moral liberty and natural liberty. He further explains that natural liberty is the freedom to influence personal desires, while civil liberty is the freedom to convince the general will (Tuckness, 2002, p, 105). Rousseau seems to dig deeper into freedom analysis where he explains that man is extremely free because the cruel state or fellow man does not dominate him nor does the spirituality of artificial needs that exist in the current society enslaves him. However, the scholar claims that man is enslaving himself with needs, which result to the ills experienced in the society today. The concepts outlined by the two scholars present the fact that both of them have similar perception on liberty but they differ in the sense that Hobbes supports negative liberty, while Locke supports the negative side of it. Locke’s positivity exhibits in the sense that he focuses on the positive aspects of what result the law can accomplish because it is only the law that do not restrict freedom (Tuckness, 2002, p, 105). However, this is the point through which differences chip in because Hobbes claims that law restricts peoples many choices; hence, restricting them from freedom (Tuckness, 2002, p, 105). However, he advocates for this kind of freedom by asserting that people should learn how to part with much liberty in order to acquire security and peace. Political application of the theory The two authors seem to disagree on political application of liberty theory. Hobbes believes that liberties must comply and surrender to a sovereign in order to flee the state of nature (Tuckness, 2002, p, 106). He further argues that the government should solely pass rules that govern the society in order to curb human conflicts and that no one should interfere with the government’s business. Hobbes meant that as long as people had basic freedom, acquired after letting go of the much-needed freedom, adhering to the government laws was not a hard task. This is the reason why the philosopher argued that equality is established in covenant form between people and not between people and sovereignty; hence, denying the many the decision making process. Conclusively, Hobbes meant to simplify that people should embrace a little liberty as long as their existed security and peace and grant the sovereign liberty to rule them. Rousseau on his part claims that the most fundamental objective of any government is to allow its citizens exercise freedom. Therefore, the endorsement and existence of certain government codes can grant a certain level of freedom to the society. In this regard, the philosopher meant that the government should not be extremely rigid towards its people in terms of passing laws that could lead to enslavement but rather should advocate for the society’s views and opinions in order to foster the needed freedom (Tuckness, 2002, p, 106). Unlike Hobbes who advocates for sovereign powers to restrict peoples’ freedom, Rousseau seems to advocate for equity and coordination between the sovereign and its people as a form of liberty. The concept of rights According to Hobbes, rights are liberty to do things without facing any sort of restriction and that Man is equal to the other. The philosopher outlines two types of rights namely basic and civil rights, where basic right is the right to cloth, shelter, food and other basic needs, while civil right is the right to freedom of expression, life and other fundamental rights (Edmundson, 2012, p, 23). However, a deeper perspective reflects that Hobbes generalizes the concept of rights on a social platform because he differs with the manner in which rights apply between society and the government. John Locke’s philosophy concerning rights is reviewed in a wider dimension because he believes that human beings are entitled to every necessary right that include the right to live, the right to freedom among other rights (Edmundson, 2012, p, 24). Unlike Hobbes who believes in social rights, Locke differs greatly because he believes that man should posses the right to dominate the society in every means possible. The difference between the two scholars is that Locke involves rights with larger moral complexity compared to Hobbes who views rights as doing whatever one pleased for their own survival. Political application of the rights concept Hobbes clarify that sovereign should safeguards people’s rights but in a shallow dimension because he advocates for government control over its citizens (Edmundson, 2012, p, 24). The reason why the philosopher argues that government should safeguard its people is because people undergo different aspects of conflicts that in one way or another will need superior intervention. The purpose of government at this point is to advocate for equality in the social context because it will ensure that people’s enacted rights are safeguarded (Edmundson, 2012, p, 24). However, sovereign safeguarding of rights occurs due to people’s inferiority and lack of adequate liberty to safeguard their own rights. Hobbes advocates for this type of liberty and the right to protection where the sovereign is the overall determiner of what rights befits the society. This concept drives to the fact that ordinary citizens will suffer because what the sovereign decides is final because no invol vement or negotiations between the two parties exist. Therefore, Hobbes political theory of rights is problematic because it enhances absolute obedience of sovereignty above the rights of millions of people in the society (Edmundson, 2012, p, 24). The philosopher further asserts that once the government is in place, people have no right to criticize or change its form; hence, defying peoples’ right to freedom of expression. Locke seems to challenge Hobbes view on sovereignty and rights because he believed that people had numerous rights that they could safeguard without the dictatorship of the sovereign. Among these rights is the right to challenge the government, which further grants people the right to overthrow an oppressive government (Edmundson, 2012, p, 24). This clarifies the fact that people’s rights should not face any sovereign dictatorship but rather the sovereign should grant its people the right to criticize injustices from any horizon including their rulers because they possess the liberty to do so. The two philosophers differ greatly because Hobbes advocates for the sovereign safeguarding people’s rights while Locke believes in peoples’ empowerment to the extent that they can fight for their own rights. The concept of private property Lock held strong views on property institution due to its importance to humankind and sacredness. Locke begins by reminding everyone that God the creator gave the world to man to dominate it and no one has an elite claim to anything. However, different versions of laws and policies have modified God’s will by allowing man to share the properties of the world according to sovereign constitutions and codes. These institutions grant human beings the right to property because it is the fruit of their labor. In this regard, Locke advocates for the right to own private property through labor and hard work. More so, the scholar advocates for heredity form of property ownership where an individual should not only acquire property through labor but also acquire it through inheritance (Bhargava, 2008, p, 216). This clarifies the point that man has fundamental objectives in the society that include ownership of property because it is beneficial to both the society and the sovereign. Lock ’s theory of property resulted from the reason that man mixes his labor with then earth in order to acquire as much as he needs. On the other hand, Karl Marx held a different view on property ownership because he advocated for its abolishment in all possible means. On his argument, Marx believed that a community should exercise equality in the sense that the community should not undergo any form of separation in form of classes. Resources that include private property ownership bring about these class variations within the society (Bhargava, 2008, p, 216). Marx argued that private property ownership oppressed the poor and should not be encouraged. The communist further differs with Locke’s view on property ownership as man’s own labor because he argues that man did not acquire property through labor, but rather became a victim of this property because it ended up exploiting them (Bhargava, 2008, p, 216). Marx wished to see equity especially on the amount of labor applied as well as its rewarding system because as much as he faced critics concerning man’s labor to acquire property, he saw a vacuum through which workers would face exploitation (Bhargava, 2008, p, 216). This leads to the conclusion that the two philosophers greatly differed on property ownership concept because Locke perceived property ownership as the main fundamental aspect to both the government and the society. This is the reason why he advocated for property ownership right and looked forward to a period when all citizens would acquire their own property. Marx on his perspective argues that property ownership does not necessarily imply to home or land ownership as perceived by many, but rather as a means of production, that ended up contributing to unequal distribution of wealth and exploitation of many. Therefore, as much as Locke campaigned for property ownership, Marx called upon its abolition. Political application of the private property concept Concerning legislative, Locke argues that the government should not interfere with an individual’s property without his consent irrespective of the existing constitution (Bhargava, 2008, p, 216). Such government involvement arises in form of taxes, where the philosopher argues that sovereign should not inflict tax payments on property owners if possible. Locke further argues that government should adhere to the will of the people by meeting their vast needs that include empowerment to acquire property rather than oppressing them through taxation. Marx on the other hand did not contribute much on issues concerning the government but he still depicted his mistrust in it. This came up because Marx claimed that most of the ruling class in the society supported the government and vice versa. This leads to the notion that the government will not foster the much-needed change in the society in terms of class equity but rather the solution lies on the society itself. Therefore, property ownership has led to social class emergence that even the government cannot help equate; hence, abolition of private property seemed to be Marx’s final option (Bhargava, 2008, p, 216). Conclusively, the two scholars seem to agree on government’s inefficiency in handling property ownership issues and the impact it inflicts towards the society. References Bhargava, R. (2008). Political Theory. Pearson Longman. Edmundson, W. A. (2012). An introduction to rights. Cambridge: Cambridge University Press. Tuckness, A. S. (2002). Locke and the legislative point of view: Toleration, contested principles, and law. Princeton, N.J: Princeton University Press.

The Golden Lily Chapter 7

I SPENT MOST OF THE NEXT DAY wrestling with my refusal to help Sonya, ruminating over the decision as I went from class to class. There was a part of me that felt bad about not giving blood for the experiments. After all, I knew what they were doing was useful. If there was a way to protect Moroi from becoming Strigoi, then that could theoretically be applied to humans too. That could revolutionize the way the Alchemists operated. People like that creepy guy Liam being held at the bunker would no longer be a threat. He could be â€Å"sterilized† and released, with no fear of him falling prey to the corruption of Strigoi. I knew also that Sonya and the others were running into walls with their research. They couldn't find any reason for what had made Lee impervious to turning Strigoi. At the same time, despite the worthiness of the cause, I still felt staunchly opposed to giving up my own blood. I really was afraid that doing so would subject me to more and more experiments. And I just couldn't face that. There was nothing special about me. I hadn't undergone a massive transformation via spirit. Lee and I hadn't had anything in common. I was the same as any other human, any other Alchemist. I just apparently had bad tasting blood, which was fine by me. â€Å"Tell me about the charm spell,† Ms. Terwilliger said one afternoon. It was a few days after Clarence's, and I was still mulling over those events even while ostensibly doing work in her independent study. I looked up from the book in front of me. â€Å"Which variant? The charisma one or the meta one?† She was sitting at her desk and smiled at me. â€Å"For someone so against all of this, you certainly learn well. The meta one.† That had been a recent spell I'd had to learn. It was fresh in my mind, but I made sure to sigh heavily and let her know in a passive aggressive way how inconvenient this was for me. â€Å"It allows the caster to have short-term control of someone. The caster has to create a physical amulet that he or she wears†¦Ã¢â‚¬  I frowned as I considered that part of the spell. â€Å"And then recite a short incantation on the person being controlled.† Ms. Terwilliger pushed her glasses up her nose. â€Å"Why the hesitation?† She noticed every slip. I didn't want to engage in this, but she was my teacher, and this was part of my assignment so long as I was stuck in this miserable session. â€Å"It doesn't make sense. Well, none of it makes sense, of course. But logically, I'd think you need something tangible to use on the vict – subject. Maybe they'd have to wear an amulet. Or drink something. It's hard for me to believe the caster is the only one who needs enhancement. I feel like they would need to connect with the subject.† â€Å"You touched on the key word,† she said. â€Å"‘Enhancement.' The amulet enhances the spell caster's will, as does the incantation. If that's been done correctly – and the caster is advanced and strong enough – that'll push the power of command on to the subject. Perhaps it doesn't seem tangible, but the mind is a powerful tool.† â€Å"Power of command,† I muttered. Without thinking about it, I made the Alchemist sign against evil. â€Å"That doesn't seem right.† â€Å"Is it any different from the kind of compulsion your vampire friends do?† I froze. Ms. Terwilliger had long since admitted to knowing about the world of Moroi and Strigoi, but it was still a topic I avoided with her. My tattoo's magic wouldn't stop me from discussing the vampire world with those who knew about it, but I didn't want to accidentally reveal any details about my specific mission with Jill. Nonetheless, her words were startling. This spell was very much like compulsion, very much like what I'd seen Sonya do to soothe Clarence. Vampires could simply wield it unaided. This spell required a physical component, but Ms. Terwilliger had told me that was normal for humans. She said magic was inborn for Moroi but that we had to wrest it from the world. To me, that just seemed like more reason why humans had no business dabbling in such affairs. â€Å"What they do isn't right either,† I said, in a rare acknowledgment of the Moroi with her. I didn't like that the abilities I found so twisted and wrong were allegedly within human reach too. â€Å"No one should have that kind of power over another.† Her lips quirked. â€Å"You're very haughty about something you have no experience with.† â€Å"You don't always need experience. I've never killed anyone, but I know murder is wrong.† â€Å"Don't discount these spells. They could be a useful defense,† she said with a shrug. â€Å"Perhaps it depends on who's using it – much like a gun or other weapon.† I grimaced. â€Å"I don't really like guns either.† â€Å"Then you may find magical means to be a better option.† She made a small, graceful motion with her hands, and a clay pot on the windowsill suddenly exploded. Sharp fragments fell to the floor. I jumped out of my desk and backed up a few feet. Was that something she'd been able to do this whole time? It had seemed effortless. What kind of damage could she do if she really tried? She smiled. â€Å"See? Very efficient.† Efficient and simple, as easy as a vampire wielding elemental magic with a thought. After all the painstaking spells I'd seen in these books, I was stunned to see such â€Å"easy† magic. It kicked what Ms. Terwilliger had been advocating up to a whole new – and dangerous – level. My whole body tensed as I waited for some other horrific act, but judging from the serene look on her face, that was the only show of power she had in mind – for now. Feeling a little foolish at my reaction, I sat back down. I took a deep breath and chose my words carefully, keeping my anger – and fear – pushed down. It wouldn't do to have an outburst in front of a teacher. â€Å"Ma'am, why do you keep doing this?† Ms. Terwilliger tilted her head like a bird. â€Å"Doing what, dear?† â€Å"This.† I jabbed the book in front of me. â€Å"Why do you keep making me work on this against my will? I hate this, and you know it. I don't want anything to do with it! Why do you want me to learn it at all? What do you get out of it? Is there some witch club where you get a finder's fee if you bring in a new recruit?† That quirky smile of hers returned. â€Å"We prefer the term coven, not witch club. Though that does have a nice ring. But, to answer your question, I don't get anything out of it – at least, not in the way you're thinking. My coven can always use strong members, and you have the potential for greatness. It's bigger than that, however. Your perennial argument is that it's wrong for humans to have this kind of power, right?† â€Å"Right,† I said through gritted teeth. I'd made that argument a million times. â€Å"Well, that's absolutely true – for some humans. You worry this power will be abused? You're right. It happens all the time, which is why we need good, moral people who can counter those who would use the magic for selfish and nefarious reasons.† The bell rang, freeing me. I stood up and gathered my things together. â€Å"Sorry, Ms. Terwilliger. I'm flattered that you think I'm such an upstanding person, but I'm already caught up in one epic battle of good versus evil. I don't need another.† I left our session feeling both troubled and angry and hoped the next two months of this semester would speed by. If this Alchemist mission continued into next year, then creative writing or some other elective would become a very viable choice for my schedule. It was a shame too because I'd really loved Ms. Terwilliger when I first met her. She was brilliant and knew her subject area – history, not magic – and had encouraged me in that. If she'd shown the same enthusiasm for teaching me history as she did magic, we wouldn't have ended up in this mess. My dinners were usually spent with Julia and Kristin or â€Å"the family.† Tonight was a family night. I found Eddie and Angeline already at a table when I entered East's cafeteria, and as usual, he seemed grateful for my presence. â€Å"Well, why not?† Angeline was saying as I sat down with my tray. It was Chinese food night, and she held chopsticks, which seemed like a bad idea. I'd tried to teach her how to use them once, with no luck. She'd gotten angry and stabbed an eggroll so hard that the sticks had broken. â€Å"I just†¦ well, it's not my thing,† Eddie said, clearly groping for an answer to whatever her question was about. â€Å"I'm not going at all. With anyone.† â€Å"Jill will be there with Micah,† pointed out Angeline slyly. â€Å"Won't you need to come keep an eye on her since it's not at the school?† Eddie's answer was a pained look. â€Å"What are you talking about?† I finally asked. â€Å"The Halloween Dance,† said Angeline. That was news to me. â€Å"There's a Halloween Dance?† Eddie dragged himself from his misery to give me a surprised look. â€Å"How do you not know? There are signs everywhere.† I stirred around my steamed vegetables. â€Å"They must not be anywhere I've been.† Eddie gestured with his fork to something behind me. Turning, I looked back toward the food line I'd just been in. There, hanging above it on the wall, was an enormous banner that read HALLOWEEN DANCE. It listed the date and time and was decorated with badly drawn pumpkins. â€Å"Huh,† I said. â€Å"How can you memorize entire books but miss something like that?† asked Angeline. â€Å"Because Sydney's brain only records ‘useful' information,† Eddie said with a smile. I didn't deny it. â€Å"Don't you think Eddie should go?† pushed Angeline. â€Å"He needs to watch out for Jill. And if he goes, we might as well go together.† Eddie shot me a desperate look, and I tried to find him a way out of this. â€Å"Well, yeah, of course he'll go†¦ especially if it's off-site.† The banner mentioned some venue I'd never heard of. We'd seen no sign of the Moroi who were after Jill, but an unknown place presented new dangers. Inspiration hit. â€Å"But that's the thing. He'll be on-duty. He'll spend the whole time checking the place out, watching for mysterious people. It'd be a waste for him to, uh, go with you. You probably wouldn't have much fun. Better to go with someone else.† â€Å"But I should be protecting Jill too,† she argued. â€Å"Isn't that why I'm here? I need to learn what to do.† â€Å"Well, yeah,† he said, obviously trapped by her logic. â€Å"You'll have to go with me in order to look after her.† Angeline brightened. â€Å"Really? Then we can go together!† Eddie's look of pain returned. â€Å"No. We're going together. Not together.† Angeline didn't seem to be fazed by the nuances. â€Å"I've never been to a dance,† she admitted. â€Å"Well, I mean, back home, we have them all the time. But I don't think they'll be like the ones here.† That I agreed with. I'd seen the types of social events the Keepers had. They involved raucous music and dancing around bonfires, along with some kind of toxic homemade alcohol that probably even Adrian wouldn't touch. The Keepers also didn't think a social event was a success if at least one fight didn't break out. It was actually kind of amazing that Angeline hadn't gotten into one yet here at Amberwood. I should have counted myself lucky that her only transgressions were dress code violations and talking back to teachers. â€Å"Probably not,† I said neutrally. â€Å"I don't know. I've never been to a dance either.† â€Å"You're going to this one, aren't you?† asked Eddie. â€Å"With Brody?† â€Å"Brayden. And I don't know. We haven't even had our second date. I don't want things to move too fast.† â€Å"Right,† Eddie said. â€Å"Because there's no bigger sign of commitment than a Halloween dance.† I was about to get him back by suggesting maybe he and Angeline should go together after all when Jill and Micah joined us. Both were laughing and had a hard time settling down to explain what was so funny. â€Å"Janna Hall finished a men's suit in sewing club tonight,† said Jill between giggles. Once again, I felt a rush of joy at seeing her so happy. â€Å"Miss Yamani said it's the only guy's outfit she's seen in there in five years. Of course, Janna needed a model, and there's only one guy in there†¦Ã¢â‚¬  Micah attempted a tormented look but was quickly smiling again. â€Å"Yeah, yeah. I did the manly thing and stepped up. That suit was awful.† â€Å"Aw,† said Jill. â€Å"It wasn't that awful – okay, it really was. Janna didn't try to go by any size guidelines, so the pants were huge. Like, tents. And since she didn't make any belt loops, he had to hold it all up with a sash.† â€Å"Which barely held when they made me do a runway walk,† said Micah, shaking his head. Jill gave him a playful nudge. â€Å"Everyone probably would've loved if it hadn't held.† â€Å"Remind me to never ever sign up for an all-girls club again,† said Micah. â€Å"Next semester, I'm taking something like shop or karate.† â€Å"You won't do it again? Not even for me?† Jill managed a look that was amazingly both pouty and alluring. That, I realized, was more effective than any charm spell or compulsion. Micah groaned. â€Å"I'm helpless.† I didn't consider myself particularly sentimental – and still disapproved of their timid romance – but even I smiled at their antics. At least, I did until I caught sight of Eddie's face. He wasn't giving away much, to be fair. Maybe hanging around Dimitri had provided some tips on the guardian poker face. But Eddie wasn't Dimitri yet, and I could see the faintest signs of pain and longing. Why did he do this to himself? He'd refused to tell Jill how he felt. He took the noble stance that he was her protector and nothing more. Some part of me could understand that. What I couldn't understand was why he kept torturing himself by endorsing her going out with his roommate, of all people. Even with his hang-up over Micah and Mason, Eddie was forcing himself to constantly watch the girl he wanted with someone else. I had no relatable experience, but it had to be agonizing. Eddie caught my eye and gave a small shake of his head. Let it go, he seemed to be saying. Don't worry about me. I'll be fine. Angeline soon piped in with more talk about the dance, interrogating Jill and Micah about whether they'd be going. She also brought up her plans to go â€Å"with† Eddie. That pulled him out of his melancholy mood, and although I knew she annoyed him, I wondered if that was better than continually being tormented by Jill and Micah's relationship. Of course, the conversation came to a halt – as did Eddie's problem – when Micah frowned and pointed out what the rest of us had missed. â€Å"Why would you go to the dance together? Aren't you guys cousins?† Eddie, Jill, and I froze. Another cover story mess-up. I couldn't believe this had now slipped past me twice. I should have mentioned this as soon as Angeline brought up the dance. In the school's eyes, we were all related. â€Å"So?† asked Angeline, missing the point. Eddie cleared his throat. â€Å"Um, third cousins. But still. We're not really going together. It's more of a joke.† That effectively killed the topic, and he couldn't help smiling triumphantly. Brayden picked me up immediately after school the next day so that we could make the windmill tour on time. Ms. Terwilliger had even let me go a few minutes early, after promising I'd get her a cappuccino on our way back to Amberwood. I was excited to see Brayden and the tour, yet as I got into his car, I felt a brief pang of doubt. Did I have any business doing these sorts of fun, personal activities? Especially now that the cover story had slipped a couple of times. Maybe I was spending too much time on me and not enough on the mission. Brayden had lots to tell me about the debate competition he'd attended over the weekend. We analyzed some of the more difficult topics he'd come across and laughed at the easy ones that had stumped the opposing team. I'd feared dating for years but was again pleasantly surprised at how easy it was to talk to him. It was a lot like the Shakespearean outing: an endless source of topics that we both knew lots about. It was the rest of the experience that still left me unsettled – the â€Å"date† stuff. The dating books I'd read since our last outing mostly advised on when to have sex, which was completely useless since I had yet to figure out holding hands. The giant windmills were pretty impressive. They didn't have the sleek beauty of cars that I loved, but I felt the same awe at the engineering they represented. Some of the windmills were over a hundred feet tall, with blades half the size of a football field. Moments like these made me marvel at human ingenuity. Who needed magic when we could create these kinds of wonders? Our tour guide was a cheery girl in her mid-twenties who clearly loved her job and all that wind energy represented. She knew all sorts of trivia about it – but not quite enough to satisfy Brayden. â€Å"How do you address the energy inefficiency that comes from the turbines needing wind speeds that fall into such a narrow range?† Then: â€Å"What's your response to studies showing that simply improving the filters in the conversion of fossil fuels would result in less carbon dioxide emissions than this sort of energy production?† And later: â€Å"Can wind power really be treated as a viable option when – after considering the cost of construction and other maintenance – consumers end up paying more than they would for traditional forms of electricity?† I couldn't be certain, but I think our guide wrapped up the tour early. She encouraged some of the other tourists to come back anytime but said nothing as Brayden and I walked past her. â€Å"That woman was sadly uninformed,† he told me, once we were back on the highway. â€Å"She knew plenty about the windmills and their facility,† I pointed out. â€Å"I'm guessing the latest controversies just don't get brought up much on these tours. Or,† I paused, smiling, â€Å"how to deal with, um, forceful tourists.† â€Å"I was forceful?† he asked, seeming legitimately surprised. He had gotten so caught up in his ideas that he didn't even realize it. It was endearing. I tried not to laugh. â€Å"You came on strong, that's all. I don't think they were prepared for someone like you.† â€Å"They should be. Wind power's got promise, true, but for now, there are all sorts of expenses and efficiency problems that need to be addressed. It's useless otherwise.† I sat there for several moments, trying to decide how best I should respond. None of the advice I'd gotten from the books or my friends really prepared me for how to handle discussions about alternative energy sources. One of the books – one I'd chosen not to finish – had a decidedly male-centric view that said women should always make men feel important on dates. I suspected that Kristin and Julia's advice right now would have been to laugh and toss my hair – and not let the discussion progress. But I just couldn't do that. â€Å"You're wrong,† I said. Brayden – who was a big advocate of safe driving – actually took his eyes off the road for a few seconds to stare at me. â€Å"What did you say?† Aside from learning that he had a vast store of extensive and random knowledge like I did, I'd also picked up on something else central to Brayden's personality. He didn't like to be wrong. This was no surprise. I didn't either, and we had a lot in common that way. And, from the way he'd discussed school and even his debate competition, I'd also deduced people never told him he was wrong – even if by chance he was. Maybe it wasn't too late to do the hair-tossing thing. Instead, I just rushed on. â€Å"You're wrong. Maybe wind isn't as efficient as it could be, but the fact that it's even being developed is a vast improvement over the outdated, archaic energy sources our society's been dependent on. Expecting it to be as cost-efficient as something that's been around much, much longer is naive.† â€Å"But – â€Å" â€Å"We can't deny that the cost is worth the benefits. Climate change is increasingly becoming a problem, and wind's reduced carbon dioxide emissions could have a significant impact. Furthermore – and most importantly – wind is renewable. It doesn't matter if other sources are cheap if they're going to run out on us.† â€Å"But – â€Å" â€Å"We need to be progressive and look towards what's going to save us later. To focus strictly on what's cost-efficient now – while ignoring the consequences – is short-sighted and will ultimately lead to the downfall of the human race. Those who think otherwise are only perpetuating the problem, unless they can come up with other solutions. Most don't. They just complain. That's why you're wrong.† I paused to catch my breath and then dared a glance at Brayden. He was watching the road, but his eyes were impossibly wide. I don't think he could have been more shocked if I'd slapped him. Immediately, I berated myself for what I'd said. Sydney, why didn't you just bat your eyelashes? â€Å"Brayden?† I asked tentatively when almost a minute passed with no response. More stunned silence met me. Suddenly, without warning, he pulled the car sharply off the highway and onto the shoulder. Dust and gravel kicked up around us. In that moment, I was absolutely certain he was going to demand I get out and walk back to Palm Springs. And we were still miles from the city. Instead, he caught hold of my hands and leaned toward me. â€Å"You,† he said breathlessly. â€Å"Are amazing. Absolutely, positively, exquisitely amazing.† And then he kissed me. I was so surprised, I couldn't even move. My heart raced, but it was more from anxiety than anything else. Was I doing it right? I tried to relax into the kiss, letting my lips part slightly, but my body stayed rigid. Brayden didn't pull back in revulsion, so that was a good sign. I'd never kissed anyone before and had been worrying a lot about what it'd be like. The mechanics of it turned out not to be so difficult. When he did finally pull away, he was smiling. A good sign, I guessed. I smiled back tentatively because I knew it was expected. Honestly, a secret part of me was a little disappointed. That was it? That's what the big deal was? It hadn't been terrible, but it hadn't sent me soaring to new heights either. It had been exactly what it seemed like, lips on lips. With a great sigh of happiness, he turned and began driving again. I could only watch him with wonder and confusion, unable to form any response. What had just happened? That was my first kiss? â€Å"Spencer's, right?† Brayden asked when we exited to downtown shortly thereafter. I was still so baffled by the kiss that it took me a moment to remember I'd promised Ms. Terwilliger a cappuccino. â€Å"Right.† Just before we turned the corner toward the street Spencer's was on, Brayden suddenly made an unexpected stop at a florist shop. â€Å"Be right back,† he said. I nodded wordlessly, and five minutes later, he returned and handed me a large bouquet of delicate, pale pink roses. â€Å"Thank you?† I said, making it more of a question. Now, in addition to the kiss and â€Å"amazing† declaration, I'd somehow earned flowers too. â€Å"They're not adequate,† he admitted. â€Å"In traditional floral symbolism, orange or red would have been more appropriate. But it was either these or some lavender ones, and you just don't seem like a purple person.† â€Å"Thank you,† I said, more firmly this time. As I breathed in the roses' sweet scent on the way to Spencer's, I realized that no one had ever given me flowers before. We reached the coffee shop soon thereafter. I got out of the car, and in a flash, Brayden was right by my side so that he could shut the door for me. We went inside, and I was almost relieved to see Trey working. His teasing would be a nice return to normality, seeing as my life had just detoured into Crazyland. Trey didn't even notice us at first. He was speaking intently to someone on the other side of the counter, a guy a little older than us. The guy's tanned skin, black hair, and similar facial features tipped me off pretty quickly that he and Trey were related. Brayden and I waited discreetly behind the guy, and Trey finally looked up, an astonishingly grim expression on his face that was pretty out of character. He looked surprised when he saw us, but then seemed to relax a little. â€Å"Melbourne, Cartwright. Here for a little post-windmill caffeine?† â€Å"You know I never drink caffeine after four,† said Brayden. â€Å"But Sydney needs something for her teacher.† â€Å"Ah,† said Trey. â€Å"The usual for you and Ms. T?† â€Å"Yeah, but make mine iced this time.† Trey gave me a knowing look. â€Å"Need to cool down a little, huh?† I rolled my eyes. The guy ahead of us was still standing around, and Trey nodded toward him while grabbing two cups. â€Å"This is my cousin Chris. Chris, this is Sydney and Brayden.† This must have been Trey's â€Å"perfect† cousin. At a glance, I saw little that marked him as better than Trey, except maybe his height. Chris was pretty tall. Not Dimitri-tall, but still tall. Otherwise, they both had similar good looks and an athletic build. Chris even had some of the same bruises and scrapes Trey often sported, making me wonder if there was a family connection to sports as well. Regardless, Chris hardly seemed like anyone Trey should be intimidated by, but then, I was biased by our friendship. â€Å"Where are you here from?† I asked. â€Å"San Francisco,† said Chris. â€Å"How long are you in town?† asked Brayden. Chris gave Brayden a wary look. â€Å"Why do you want to know?† Brayden looked surprised, and I didn't blame him. Before either of us could figure out the next move in the small-talk handbook, Trey hurried back over. â€Å"Relax, C. They're just being nice. It's not like they work for some spy agency.† Well, Brayden didn't. â€Å"Sorry,† said Chris, not actually sounding that sorry. That was a difference between the cousins, I realized. Trey would've laughed off his mistake. He never actually would have made the mistake. There were definitely different levels of friendliness in this family. â€Å"A couple weeks.† Neither Brayden nor I dared say anything after that, and mercifully, Chris chose that opportunity to leave, with a promise to call Trey later. When he was gone, Trey shook his head apologetically and set the completed coffees on the counter. I reached for my wallet, but Brayden waved me away and paid. Trey handed Brayden back his change. â€Å"Next week's schedule's already up.† â€Å"It is?† Brayden glanced over at me. â€Å"Mind if I go in the back room for a second? Figuratively, of course.† â€Å"Go ahead,† I said. As soon as he was gone, I turned frantically to Trey. â€Å"I need your help.† Trey's eyebrows rose. â€Å"Words I never thought I'd hear from you.† That made two of us, but I was at a loss, and Trey was my only source of help right now. â€Å"Brayden got me flowers,† I declared. I wasn't going to mention the kiss. â€Å"And?† â€Å"And, why'd he do it?† â€Å"Because he likes you, Melbourne. That's what guys do. They buy dinner and gifts, hoping that in return you'll – um, like them back.† â€Å"But I argued with him,† I hissed, glancing anxiously at the door Brayden had gone through. â€Å"Like, just before he got me the flowers, I gave him this big lecture about how he was wrong about alternative sources of energy.† â€Å"Wait, wait,† said Trey. â€Å"You told†¦ you told Brayden Cartwright he was wrong?† I nodded. â€Å"So why'd he react like he did?† Trey laughed, a big, full laugh that I was certain would draw Brayden back. â€Å"People don't tell him he's wrong.† â€Å"Yeah, I figured.† â€Å"And girls especially don't tell him he's wrong. You're probably the only girl who's ever done it. You're probably the only girl smart enough to do it.† I was getting impatient. â€Å"I get that. So why the flowers? Why the compliments?† Trey shook his head and looked like he was about to start laughing again. â€Å"Melbourne, if you don't know, then I'm not going to tell you.† I was too worried about Brayden returning to comment further on Trey's useless â€Å"advice.† Instead, I said, â€Å"Is Chris the perfect cousin you were talking about?† Trey's smirk faded. â€Å"That's the one. Anything I can do, he can do better.† I immediately regretted asking. Trey, like Adrian, was one of those people I didn't like seeing troubled. â€Å"Well. He didn't seem so perfect to me. Probably I'm biased from being around you all the time. You set the standard for perfection.† That brought Trey's smile back. â€Å"Sorry about his attitude. He's always been like that. Not the most charming branch of the Juarez family tree. That's me, of course.† â€Å"Of course,† I agreed. He was still smiling when Brayden returned, but when I cast a glance backward as I was leaving the coffee shop, Trey's expression had darkened again. His thoughts were turned inward, and I wished I knew how to help. On the drive back to Amberwood, Brayden said shyly, â€Å"Well. Now I know my schedule for the next two weeks.† â€Å"That's†¦ good,† I said. He hesitated. â€Å"So†¦ I know when I can go out again. If, that is, I mean. If you want to go out again.† That would've surprised me, if I wasn't already stumped by everything else that had happened today. Brayden wanted to go out with me again? Why? Girls especially don't tell him he's wrong. You're probably the only girl who's ever done it. You're probably the only girl smart enough to do it. More importantly, did I want to go out with him again? I glanced over at him and then down at the roses. I thought about his eyes when he'd gazed at me in the stopped car. I realized then the odds of me ever finding a guy who thought Shakespeare and wind farms were fun were pretty infinitesimal. â€Å"Okay,† I said. His narrowed his eyes in thought. â€Å"Isn't there some kind of dance your school's having? Do you want to go to that? People go to those, right?† â€Å"That's what I keep hearing. How'd you know about it?† â€Å"The sign,† he said. Then, as if on cue, he pulled into the driveway in front of my dorm. Hanging over the main door was a sign decorated with cobwebs and bats. GET YOUR SCARE ON AT THE HALLOWEEN DANCE. â€Å"Oh,† I said. â€Å"That sign.† Eddie was right. I really did have selective data storage. â€Å"I guess we can go. If you want to.† â€Å"Sure. I mean, if you want to.† Silence. We both laughed. â€Å"Well, then,† I said. â€Å"I guess we're going.† Brayden leaned toward me, and I panicked until I saw that he was trying to get a better look at the sign. â€Å"A week and a half away.† â€Å"Enough time to get costumes, I suppose.† â€Å"I suppose. Although†¦Ã¢â‚¬  And that's when the next crazy thing happened. He held my hand. I admit, I hadn't been expecting much, especially after my mixed reaction to the roadside kiss. Still, as he laid his hand over mine, I was surprised to feel that it was again just like†¦ well, like touching someone's hand. I'd at least thought there might be goose bumps or a little heart fluttering. My biggest emotional reaction was worry over what to do with my hand. Lace fingers? Squeeze his hand back? â€Å"I'd like to go out sooner,† he said. That hesitancy returned. â€Å"If you want to.† I looked down at our hands and tried to figure out how I felt. He had nice hands. Smooth, warm. I could get used to holding those hands. And of course, he smelled like coffee. Was that enough to build love on? Again, that uncertainty nagged me. What right did I have to any of this? I wasn't in Palm Springs for my own entertainment. There was no â€Å"me† in Alchemy. Well, phonetically there was, but that wasn't the point. I knew my superiors wouldn't approve of any of this. And yet, when would I get this chance again? When would I ever get flowers? When would someone look at me with this kind of fervor? I decided to take the plunge. â€Å"Sure,† I said. â€Å"Let's go out again.†