Current and Non-Current Assets Essay

Current assets are items on a balance sheet. According to Investorwords, current assets equal â€Å"†¦the sum of cash and cash equivalents, accounts receivable, inventory, marketable securities, prepaid expenses, and other assets that could be converted to cash in less than one year,† (2008). If a company goes bankrupt, current assets are easily liquidated. Additionally, current assets are a source of funds for most companies. The importance of current assets to businesses is that these assets fund daily operations and expenses. Not only are current assets expected to be turned into cash, they many be sold, or consumed within a year. By contrast, non-current assets are not â€Å"†¦easily convertible to cash or not expected to become cash within the next year,† (Investorwords, 2008). Examples of non-current assets include fixed assets, leasehold improvements, andintangible assets, (Investorwords, 2008). The differences between current and non-current assets include time and form. Current assets are intended for use within one year, while non-current assets are not. If a company owns land and a building as the center of its business, that company is not going to convert the land and building,  non-current assets, to cash within a year. The company keeps both the land and building for longer time-periods. Another example of the difference between the two types of assets is equipment, or machinery. The company uses the equipment for its daily operations, and will not be done with the equipment within a year. The equipment is a non-current asset. Equipment and machinery belonging to a company depreciates over time. This is another characteristic of many non-current assets. Current assets do not depreciate within a year. Dividing assets and liabilities into current and non-current allows for the calculation of working capital. This is the amount of current assets minus current liabilities. Working capital is the relatively liquid part of the company’s financial position. The Order of Liquidity Assets are listed on the balance sheet in order of liquidity. Current assets come first. This order begins with cash and cash equivalents, including temporary investments maturing within 90 days, but excluding cash restricted for purposes other than meeting current obligations. Next in the order are short-term investments. Debt security investments are classified as trading, available-for-sale, or held-to-maturity securities. Investments in equity securities are classified as either trading or available-for-sale securities. Trading and available-for-sale securities are reported at fair value, while held-to-maturity securities are reported at amortized cost, (NACUBO, 2005). The order of liquidity on the balance sheet continues with receivables, which discloses the amounts of expected uncollectibles, nontrade receivables, and accounts pledged or discounted. Inventories are the next part of current assets, in which a company discloses the basis of valuation, pricing method, and completion stage of manufactured inventories. Last in the order of current assets are prepaid expenses, although expenses prepaid past the current operating cycle are reported as deferred charges in the â€Å"other asset† section of the balance sheet, (NACUBO, 2008). The order of liquidity on the balance sheet moves toward non-current assets. Long-term investments are the next item on the balance sheet. These include investments in securities, tangible fixed assets not currently used in operations, special funds, and investments in affiliated companies or nonconsolidated subsidiaries. Long-term investments are those that management intends holding for an extended period. Property, plant, and equipment are non-current assets next listed on the balance sheet in order of liquidity. Most of these assets are depreciable or consumable. The basis of valuation, any liens against the property, and accumulated depreciation or depletion is disclosed. Usually, a detailed classification of property, plant, and equipment is disclosed in a supplementary schedule, not the face of the balance sheet, (NACUBO, 2008). Intangible assets are next in the order of liquidity. Intangible assets are resources without physical substance providing economic rights and advantages. Limited-life intangible assets are amortized over their useful lives and reported net of the accumulated amortization. Indefinite-life intangible assets are not amortized; instead, they are assessed periodically for impairment. Some intangible assets expenditures are not capitalized, but expensed as incurred, (NACUBO, 2008). Last in the order of liquidity are â€Å"other assets†. This is a special classification for unusual items that cannot be included in one of the other asset categories. Examples include deferred charges, non-current receivables, and advances to subsidiaries. The classification of assets depends on the nature and the use of the item. Reference Business Accounting. (2003). Retrieved April 13, 2008 from URL http://home.millsaps.edu/ Investorwords. (2008). Retrieved April 12, 2008 from URL http://www.investorwords.com NACUBO. (2008). Balance sheet classification. Retrieved April 13, 2008 from URL http://www.nacubo.org

Should Be Single Sex Education

Children’s happiness is one of the the most important things when selecting a school. Equally important is finding a school that is inspiring. Parents also need to consider other factors such as letting them be themselves, academic skills and avoid sexual distractions of adolescence. Anyway, children have different needs and styles of learning. Thereby this essay will argue that schools should be single sex education. Obviously single sex education can understand how their students learn and they adapt their teaching styles to those specific needs.Some people believe that coeducation seems to be more realistic refers to provides greater opportunities for socialization. Besides the fact that children have different needs and the respect of personal differences. Directed intuitively and affectively oriented style of learning that fits most women never compatible. How to structure and practices that attract men single sex education helps teachers adjust instruction to male model and facilitate the study rounded up, unnecessary for boys to choose the course of the area they will produced.Keise (1992, p. 9) argues that single sex education has benefits for girls offers more opportunities to exercise leadership because girls have to hold positions of leadership in schools such as drama, sports, annual report or discussion of the team. It make it easier for girls to be leaders also boys tent to dominate and overshadow equally talented girls. Obviously it gives them expended education opportunities by allowing them to pressure non-traditional disciplines for girls suck as mathematics or sciences.Furthermore about emotion, single sex education puts less pressure on girls because girls are more prone than boys to suffer from low self esteem. This is clarified by The York Times Company (2010) who identifies the benefits of single sex education is mainly what you make them if your child learn to achieve his goals and is not afraid to compete if she knows that she ca n be whatever she wants to be, and you can attribute some of those feelings and achievement to the leanings environment she was in high school. Unfortunately the numbers schools with single sex education are small that it easy to determine simply.Moreover, boys and girls learn in difference ways. Boys use the brain for a given activity. In addition, physical differences lead to differences in the way boys and girls learn. Emotional activity is also processed in a different part of the brain. It has been suggested that girls respond more innately to literature. If the teacher understands how to teach girls, they will quickly feel comfortable exploring non-tradition subjects as mathematics, sciences, computers also technology and boys participate learn Lartin in single sex education. Moreover, Rowland (1974, p. 10) argues that men teacher teach mathematics and science better than woman as well as woman teach arts subjects better than man furthermore the mixed staff produce harmonious in the school. Furthermore, Mullins (2005) maintains that children in single sex education participate more in class, develop higher self esteem, score higher in aptitude tests, are chossing sciences and other male domains at teriary level, and are in more successful on careers. This research suggests that boys and girls have differences and there the best way to teach them is with different methods or environment.Children in single sex education provide parents with an opportunity can make more effectively the social development of their children. It makes more effectively the social development of their children. It makes an easier to study about sex education. Parents need their children are initiative to provide social development. Of course they should set opportunities for boys to mix a girls in family setting during childhood. If girls do not study in single sex education, it is quite hard for girls to have leadership skills. In addition, Gill (2004, p. 9) argues that â€Å" single sex schools are free from some some forms of sexual harassment and are not subject to the territorial defence behaviours of boy† that single sex education girls are free from sexual harassment that affects more than coeducation all girls can create a negative atmosphere against the influence of the media and often troubling depictions of women and girls. Moreover classroom is a place where girls of education and sense of self come before the environment that teachers feel the power an girls who understand the nature of intelligence alue and 100 percent for women and girls a strong 100 percent. On how efficiently a single sex education can also apply text information. girls and sex through peer pressure and young teachers not accord the lower value set for girls as opposed to school for boys other indicators lower than set of women key diagnostic tools (Mullins 2005). In contrast, coeducation in primary schools exposes all students to a range of male and female oriented learning experience. Important men and women are defined through social interaction play a valuable learning and sharing.Children learn through observation and interaction with other children and several behavioral characteristics that they bring. As parents, we quickly notice the negative behavior we want them, not the language as well, and tantrums. But the very behavior that they learn in classrooms is useful for children learning (Lingard 2009, p. 3). Similarly, Joined the School of Education for better social development between girls and boys. Students are confident in their school through communication with people.In addition, students are better balanced with the device make friends with counterparts in single sex education. The study shows that the natural development of friendships in the school coeducation and they have known better. This occurs because many social activities and clubs in the school girls and boys participated in a comfortable environment. There are also many complaints in school coeducation, which will benefit children. Children are free to choose subjects. Such as girls and boys will choose a topic that rarely exists in single sex Education. Children can develop greater capacity in any matter.Children can increase the knowledge of these subjects and to develop important skills. While Children will be able to increase capacity and confidence in expanding the range of future careers in these (The York Times Company 2010). In conclusion, school should be single sex education. The important thing is that single sex education is free from some froms of sexual harassment. Children should be allowed to be themselves, they can just be boys and not worry about girls and also girls can drop their inhibitions and begin to take risks. Moreover, children can develop better academic skills.If the teacher understands how to teach the children they will quickly feel comfortable exploring non-tradition subjects. In addition, single sex education c ould protect children from pregnancy. They can study about sex education in much more detail. Finally, if girls are not in single sex education it is more difficult for girls to have leadership skills so boys are not shown stronger performances such as music and art. Although, if children are not studying in single sex education it maximize contact with the opposite sex and others, to some extent, protect children from indulging in bad habits like.Bibliography Gill, J 2004, Beyond the great divide : single sex or coeducation? , University of New South Wales,Sydney. Keise, C 1992, Sugar and spice? : Bullying in single sex schools, Trentham Books Limited, Oakhill. Lingard, B,Martino, W & Mills,M 2009, Boys and schooling : beyond structural reform, Palgrave Macilian, London. Mullins, A 2005, The advantages of single sex education, view 17 April 2010, Rowland,R 1974, Mixed or Single sex school, Rotledge & Kegan Paul, London. The New York Times Company 2010, single sex education advantag e-the advantages of sex education, view 17 April2010,

Describe and explain the cause and effects of sea level change on coastal landforms

The main effect of rising and lowering of sea level is the movement of the position of the coast. As sea level rises, the coastline is moved toward the land. Geologists refer to this movement as a transgression. Conversely, if the sea level drops, the coastline moves out toward the sea, or a regression. The effect of transgressions is most readily seen as the sea floods, river or glacial valleys, forming drowned valleys or fjords, respectively. Although not prominent on our coasts, this is a common feature on the East Coast of the United States. There are two classes of sea level movement, localized or eustatic. Localized sea level changes only affect a limited area of coastline and can be caused by tectonic movements or rapid influx (or removal) of sediment. Eustatic changes refer to the removal or addition of water to the entire global ocean system, thus lowering or raising sea levels worldwide. Eustatic changes are brought on by the removal and locking up of ocean water in glaciers, or by major plate tectonic movements causing changes in the volume of the ocean basins. One example of the latter is that during time of rapid sea-floor spreading, the spreading centers become warmer and rise, thus lowering the volume of the oceans. The reasons for sea levels change usually come after an ice age, as the temperature rises, snow and ice begin to melt globally. This affects different areas differently, as the melting of the ice can cause either transgression or regression. In Scotland where the ice during the ice age produced a lot of pressure and pushed the land down, the land was now free to move back up, causing landforms such as raised beaches. The south of England during this time will sink slightly, due to Scotland rising. This coupled with the sea level rising means that features such as dalmatian coasts and rias, in other countries such as Norway, this can cause Fjords. Raised beaches, as the land rose, former wave cut platforms and their beaches were moved out of reach from the beach. Raised beaches can be found on the west coast of Scotland and are characterised by a line of cliffs behind a formally wave cut platform. Along these cliffs you may find old landforms such as wave cut notches, caves and arches, the fact that these landforms exist show that isostatic uplift could not have been constant, and so the land raised and there was a pause between the first uplift and a second uplift. During the ice age some rivers continued to flow, and these cut their valleys downwards to the lower base level, as the ice melted the sea level rose, this caused the flooding of the lower parts of the valley and its tributaries to produce sheltered, winding inlets called rias. Dalmatian coasts are found when the drowned tributaries and valleys ran parallel to the coast rather than at a right angle like rias. Fjords are formed when glaciers cut below the sea level and when the ice melted they flooded to form long, deep, narrow inlets with precipitous sides and hanging valleys (fjords are drowned glacial troughs).

Concept Analysis Essay Example | Topics and Well Written Essays - 1500 words - 1

Concept Analysis - Essay Example This essay will discuss how technology might account for the increase in the perceived stress. Stress is considered as a situation where an individual is allocated with responsibilities accompanied by pressure which exceeds the control of the person as Sorenson (2007, p. 10) puts it. Technology is a development that has emerged and keeps advancing rapidly. Technology use was limited to large corporations and the wealthy a few decades ago. In the present day technology has become personalized and is used by the corporations as well as individuals. Technology has been adapted at work, schools and in homes. According to Walz (2012, p. 4) technostress is the name given to adverse effects caused by the use of technology on individuals. One of the major effects is information overload. Students using information system technology experience overload because they acquire a lot of information within a limited time. These causes allot of brain tension together with anxiety. Tarafdar et al (2011, p. 113) add that, the student experience invasion consequences. Technology provides connectivity between people through email, text messages, chats and mobile phones. Students feel the constant need to be connected at all times so that they can be reached any time. Time for study can be easily transformed into a chat or connection which may not be academic. The student is aware of different events happening and can react by commenting and replying. Continuous links on the technology stimulates the experience of private time or space being infringed. The result is stress and annoyance. Technology is complex and requires commitment. Students are obliged to learn how to use applications designed for the information system technology. Besides creating time to learn the new applications, students should make an effort to learn every emerging technology and its application to remain updated. The applications

Motivation self worth theory Essay Example | Topics and Well Written Essays - 1250 words

Motivation self worth theory - Essay Example complishment of the motivational action itself, while extrinsic motivation is supported by goals that are based outside of an internal locus of control. In some cases there is interplay between these two varieties of motivation, thereby resulting in a process that requires much investigation to elucidate the roles of each motivating factor. Related research is usually based on or contributes to one or more theories of motivation. Many theories from several schools of thought have been proposed and used to study motivation. These approaches usually focus on one or more of several characteristics that are believed to be related to the motivation to perform a particular behavior. Some of these attributes include expectancy, values, initiation reasoning, and cognitive influences. Expectancy refers to the anticipation of the results of the behavior (success vs. failure, for example), values are personal beliefs, initiation reasoning is the purpose for participating at all, and cognitive influences refer to thought processes in the brain that are associated with the behavior. Each of the available theories on motivation offers an alternative perspective of the process. Self-worth theory is an approach to studying observation that focuses on the expectancies related to a motivational behavior, as well as the personal and/or social values that are involved in the process. Covington (1984) introduced the self-worth theory of achievement motivation as a tool to examine the impact of self-worth and the self-protective process, as well as anticipations about the outcome, on a student’s motivational behaviors. The author demonstrated that children, when faced with a challenge in which failure is a possibility, would avoid the task rather than risk being viewed as incompetent. The results of this study were key in revealing the role of mental health (in the form of self-worth) in achievement motivation, as well as in identifying academic assessments as a major source of

You decide the topic Essay Example | Topics and Well Written Essays - 500 words - 1

You decide the topic - Essay Example However, later he took on the membership of this Cricket club known as Staten Island Cricket Club. The protagonist resides in the area of Manhattan with his wife and one child. At the beginning it was difficult for the man from Netherland to make any friends as all the people he could come around and meet up with had bust prior engagements and he was not able to connect or fill in with the people of the United States of America. He tried hard to get his drivers license that was an important part of his intermingling with the American people. He ultimately uses sport as a medium for intermingling with the people of the country. This has been the most important part of the book and the following part of the essay shall dwell into how a sport can help in eradicating politics and making friends with strangers. â€Å"The book’s second story line, and perhaps its more resonant one, is about the solace Hans finds in the vibrant subculture of cricket in New York, where he is among the few white men to be found on the hundreds of largely West Indian teams in the city, teams that fan out, in the hazy summertime, across scrabby, lesser-known public parks.† Apart from depicting the role of cricket in making friendship ties, the book focuses on the aftermath of the 9/11 attacks and the emotional burnout faced by the protagonist and his family, those who feared for their lives and those who thought that America is no longer a safe heaven as they once thought it was to be. In my opinion, the writer of the book has displayed impeccable tenacity by displaying two different situations and then bringing them together by a common thread with respect to the aftermath of the 9/11 attacks in the USA. The book is a masterpiece in the way it connects a sport to the politics of the country along with showcasing the emotional side of the person who, at the outset was a foreigner in the country, but was not treated like one by the

Writing assignment Research Paper Example | Topics and Well Written Essays - 500 words - 2

Writing assignment - Research Paper Example It has often been said that the best way to end up with the worst people in your firm or business is to announce that the firm is laying off people. This ensures that the best people make an exit for the door and as Pfeffer points out, many firms rehire them simply because they cannot afford to lose those people. This is the morale factor. However, there are other factors as well which include the effect on a firm’s profitability (not profits) and its attitude towards its customers (particularly for service sector companies). All these factors make laying off people not that much of an attractive proposition and as Pfeffer points out, there might be other ways to beat the downturn apart from laying off people. Given the fact that the article was written in 2010 (at the peak of the Great Recession), there are some points in the article and Pfeffer’s recommendations that can be implemented by the firms and businesses. However, this is not to say that the entire set of recommendations are realistic when one takes into account the fact that many firms, in order to simply survive in the current economic climate need to cut jobs. The reason for downsizing becoming attractive is that the share of the service sector in the overall economy has gone up drastically in the last few decades. Since the service sector primarily relies on people and the costs of payroll and perks are the major chunk of the overall costs, there is indeed a case to be made for layoffs. Though as Pfeffer says when people are our main assets, why lose them. The point here is that one needs to take a nuanced approach towards Pfeffer’s recommendations and take those among them that make business sense. Without re sorting to emotional factors, Pfeffer has convincingly shown that layoffs do not make business sense as well. Maybe it is time for firms to look at financial optimization

Consequences of high incarceration rate Term Paper

Consequences of high incarceration rate - Term Paper Example Research addressing the impact of parental incarceration on children has identified developmental, emotional, psychological, social, educational, and behavioral consequences for these children (Trice & Brewster, 2004). There is some consensus in the literature identifying some of the serious, detrimental consequences for children of all ages who experience parental incarceration. These issues must be identified and addressed as children of incarcerated parents are viewed as a unique, group with special service needs. Number of Incarcerated Parents The Bureau of Justice Statistics in an August 2000 special report identified a total of 1,284,894 prisoners of which, 721,500 were parents. Within this group of incarcerated parents, 46% resided with at least one minor child at the time of incarceration (Mumola, 2001). Of this group of parents incarcerated, 32% reported having more than one child less than 18 years of age (Mumola, 2001) and 37% reported living with their children in the mon th previous to their arrest (Mumola, 2001). In the same year, 2.1 percent of the 72 million minors in the United States in 1999 had a parent in prison, which represents almost 1.5 million children (Harrison & Beck, 2006). Fathers were less likely to report living with their children prior to incarceration than mother, (47% federal inmates versus 73%). Of fathers imprisoned in 1999, reported the child's mother was their primary caregiver 90% of the time where as only 28% of incarcerated mothers cited their child's father as the primary caretaker (Mumola, 2001). Imprisoned mothers identify grandparents and other family members as the primary caregivers of their children 79% of the time (Mumola, 2001). From 1991 to 1999 the proportion of prison inmates who were also parents increased by more than 250,000. The aforementioned rise in female prisoners has also exacerbated an increase in the number of mothers in prison (106% versus 58% rise in fathers). In 1999, it was estimated that 1.4 m illion children had an incarcerate father and 126,100 with incarcerated mother (Mumola, 2001). Johnston, (1995a) highlights that due to the prevalence of intergenerational crime and the risk for children within these families, it is necessary to address the problem within the context of the family as well as the individual. Impact of Parental Incarceration of Children It is clear that incarceration affects millions of families in the United States. The rise in incarceration rates for both men and women has definite consequences for their children. Whether it is the absence of a father or the incarceration of a mother who is most likely the primary caregiver prior to incarceration, there are considerable consequences for children (Mumola, 2001). Children of prisoners struggle with issues that impact their psychosocial development. The stigmatization of parental incarceration is an important issue addressed in the literature as well as the impact this may have on a child's their self- concept and identity development. The separation of a child from their parent due to incarceration may have differential and devastating effects. Kampfner (1995) outlines how maternal incarceration further stigmatizes children and prevents them from having their needs met. Being witness to a mother's

Discuss depression in relation to its impact on the individual Essay - 1

Discuss depression in relation to its impact on the individual physical and psychological well being - Essay Example One of the major problems confronted during the analysis of literature related to the abovementioned topic is ambiguity between causes and effects of depression. Even after so much progress and advancement of technological systems, experts and psychologists (Kirschmann, 2006) are unable to differentiate between causes and effects of depressive illness, and thus, it becomes very difficult to identify the impact of depression in a separate window. Still, this paper will endeavor to discuss effects mainly. Although depression affects physical health of patients; however, its impact is significant psychologically, and experts believe that alleviation of psychological effects allow individuals to cope with physical impacts of depression. Low self-esteem is one of the most common effects of depression that results in deterioration of thinking patterns, decision-making process, and personality development factors in the individuals psychologically (MacHale, 2002). In addition, low self-esteem does not allow affected individuals to inspire from anything that affect their physical health subsequently. Another psychological impact of depression is frequent and irregular mood swings that are always visible physically, and thus, do not allow individuals to eat properly, work appropriately, or perform any other task in their lives that results in the creation of lethargic attitude towards life that is an adverse effect of depression in depressed patients. Due to inappropriate eating patterns, depressed individuals usually confront eating disorders that cause low weight problems, and at the same time, many depressed patients confront obesity and over weight problems due to their indolent routine. A number of theorists and psychologists (MacHale, 2002) have indicated that patients confronting depression usually consider themselves responsible for adverse events of their lives, as well as negativity in lives of people around them that increases low self-esteem, and

Role of Women in Greek Tragedy Research Paper Example | Topics and Well Written Essays - 1250 words

Role of Women in Greek Tragedy - Research Paper Example Below are four tales of tragic events associated to the women’s inherent flaws. 2. Prometheus Bound: The Role of Pandora in the Release of Evil Prometheus, an immortal god, is the creator of the human race. He stole fire from the temple of Zeus and gave it back to men, despite awareness that the supreme god will be infuriated. As punishment for his crime, Prometheus was sent to severely suffer to a mountain in Scythia for thirty thousand years. The fire thief was bound in an iron chain while an eagle delivered by Zeus ate his liver out during the day. The liver, or some say the heart, constantly grows back at night to be feasted on again by the wicked bird. As this did not appease his anger, Zeus ordered Hephaestus to â€Å"mould a virgin, Pandora, of earth, whom Athena adorned with all the charms calculated to entice mortals† (Theoi.com). Pandora, as she is named, was sent to Epimetheus to become his wife. Pandora is said to be the first woman on Earth, indicted for ha ving casted evil upon the mortal souls as stated by Hesiod, â€Å"for from her is the descent of female women (for the race and tribes of women are destructive,) a great pain for mortals, living with men, companions not of destructive Poverty but of Plenty† (Hes. Theog. 521). ... 3. Oedipus Rex: The Role of Jacosta in the Doom of Oedipus A prophecy forewarned the king of Thebes, Lauis, that his son by Jocasta will murder him. To escape such a tragedy, he tied the infant’s ankles and commanded a shepherd to leave it to die at Mount Cithaeron. Taking pity on the innocent soul, the shepherd instead brought him to Polybus, king of Corinth and wife Merope. They raised the child as their own and called him Oedipus. Intrigued by questions about his true identity, and with his adopted parents standing firm on the deception that he is their own, Oedipus consulted the oracle of Apollo at Delphi. Oedipus was told that he is fated to take the life of his father and make a wife of his own mother. Horrified of what awaits him in what he thought was his birth land, Oedipus left Corinth, determined never to return. On his journey to Thebes, he came upon Laius and had him killed when a squabble over pride sets in, inadvertently fulfilling part of the prophecy. At the t ime, Thebes was in state of trepidation on account of a man-eating Sphinx, thus unable to pay enough attention to the death of its king. Oedipus, however, brought the Sphinx’s reign of terror to an end by answering its riddle about the phases of human life. Consequently, Oedipus was granted the right to the throne and the hand of Jacosta, widow to Laius and mother to Oedipus, in marriage. Jocasta, upon realization of the bitter truth, hanged herself to death. She could have prevented the fulfilment of the prophecy had she performed her duty as a mother to a helpless infant. Oedipus would not have to leave Thebes, loved her as any righteous son would, and valued the life of his own sire. In addition she failed at acquiring justice over the death of her

Comments and response Essay Example | Topics and Well Written Essays - 250 words - 2

Comments and response - Essay Example Your strategy seems very effective from the start, which I much welcome to ensure my child is focused from the first day in school to his/her completion. The communication plan you have established is quite commendable and am willing to partner with your efforts to see that my child progress is tracked in a collaborative way both at home and at school. I will be much honored to provide you with al my child’s cultural, social, and linguistic background to ensure the e/she is included effectively in your learning environment. I would like you to clarify to me on ways to ensure that I participate in my child’s education. Thank you for the teamwork you reveal to ensure that all child’s needs are met. I am very much aware that I know more of my child’s information more than anyone else does, and I will ensure that I will give all details to the administration. I would like to seek more information on what programs you have to ensure that my child does not face discrimination and is included in your environment because he is a black American and has a language proficiency disability. Thank you for an extensive emphasizes on communication matters between e as a parent and the teachers, which I also believe that is the backbone to an effective partnership and parental involvement in a learning environment. Your IEP program comforts me that my child’s needs will be met accordingly. However, your school has rules and procedures; hence, I would like you to clarify on considerations for children with disabilities. Thank you for your full support of collaborative strategies with my colleagues to ensure your child thrive to the top in terms of academic as social aspects. Regarding your query on the rules and procedures in my class, note that most of them are made through my inclusive plan whereby the students decide among themselves which rules to set for optimal learning environment focused on minimal

Wright Family Essay Example for Free

Wright Family Essay Following is an estate plan designed for Wright Family. It consists of Margaret and Tom Wright, and their first child is about to come. Their objectives are: 1. To grow their wealth to ensure that their debt levels are reduced in the long term. 2. To have sufficient funding to ensure that their and their children’s needs are met, without both having to work full-time. 3. To ensure that their joint assets are protected as far as possible from any potential litigants. Thus, the aim of clients is to preserve and enhance the value of their estate and to avoid adverse consequences for their intended beneficiaries. Circumstances Margaret and Tom Wright are bright young professional couple expecting their first child soon. They come from middle class background. Tom is a partner in a medium sized accounting firm and Margaret is a doctor working in a local clinic. Both are doing well in their fields as Tom is a partner in middle sized accounting firm and Margaret has prospects of becoming a partner in the clinic where she works. Tom is quite a bit older than Margaret and has an eight year old son from his ex-wife whom he has divorced. As a result of his divorce, he has significant borrowings that funded his property settlement. Tom feels that his ex-wife and his son have been adequately compensated and now his key objective is to ensure that Margaret and their new baby are fully provided for in the event of his death. He wants to ensure that his former wife cannot overthrow any arrangement he establishes for the benefit of Margaret and his new child. Similarly, Margaret would like to ensure that Tom benefits from her assets, and not his former wife or his son. They want to have sufficient funding to ensure that their needs and, most importantly, the needs of their children, are met. Ideally, they would like to be able to maintain a comfortable lifestyle without both having to work full-time. Funding Tom and Margaret Wright have certain assets which shall provide them funding for their estate. They are: Tom’s Assets: 1. Interest in his accounting practice ( through a discretionary trust which he controls solely), 2. The equity in which is funded through a life insurance policy on his life in the event of his death, 3. Some superannuation (a portion of which has been ‘split’ with his former wife), 4. The family home that he and Margaret share, that is mortgaged to about 80 per cent of its value, 5. A trust funded by an advance of his inheritance from his parents, that he uses to fund his child support payments. Margaret’s Assets: 1. Savings from her years of working, 2. An investment property with the inheritance she received from her parents. In addition to these existing funds, they can also look for increasing their funds in future. This can be done by investing more in municipal bonds, real estate, modified endowments, stocks and mutual funds. Though the return through any investment varies, but careful planning and expert advice can yield expected results. Options and impediments From available facts, it appears that Margaret and Tom Wright are people of modest wealth who need to reduce taxes, protect their assets and secure enough to maintain their lifestyle. They are also at risk of litigation from certain parties and they would like to mitigate that risk. Considering their circumstances and objectives, it shall be wise for them to formulate an estate plan before actually finalizing their funding and investment strategy. An ideal estate plan ensures speedy transfer of estate to the intended beneficiary without any hassles. It also maximizes the value of estate by minimizing taxes and other expenses. The idea is to take benefit of various exemption clauses present. A major tax that comes in case an estate is transferred to a beneficiary is the estate’s tax. This can be reduced if the value of estate owned by the deceased is less at the time of his death. Most of the planning strategies achieve this by transferring the estate step by step by using annual gift tax exemptions in cases where a will is present. â€Å"Estate planning for people of modest wealth is challenging because they face significant death taxes but do not have such a large base of wealth that they can easily afford to make significant lifetime gifts or other transfers to reduce the taxes which will arise when they die. †

Criminology Essays Drug Crime Assessment

Criminology Essays Drug Crime Assessment A Critical Assessment of the Supposed Relationship Between Drug Use and Crime. Introduction In the United Kingdom and many other countries statistics show that there is a significant relationship between recreational drug use and crime (Bean, 2004). What is unclear, however, is the nature of the relationship between drug use and crime and this has resulted in much discussion. In particular the relationship between crime and the use of illegal drugs, such as heroin and cocaine has been a major area of research and debate. Therefore, this report will concentrate on the link between illicit drug use and crime. The definition of drug-related crime excludes violations of drug laws and includes acts of crimes that are committed by people who are using drugs or in the course of buying drugs or selling (Stevens, 2005). Several theories have been developed which attempt to establish what the relationship is between drug use and crime and these will be discussed. Drug use leads to crime This idea is based on the notion that drug use leads to and crime. Goldstien (1985) proposed the relationship between violent crime and drug use can be classified into three categories. Firstly, psycho-pharmacological i.e., the physical properties of the drug affect the users mind in a way that leads to violent behaviour. Secondly, systemic i.e., violent behaviour is the normal and expected behaviour of the drug scene culture. Finally, economic-compulsive i.e., the addictive nature of the drug leads the user to engage in violent behaviour to steal items in order to resell them to fund their drug habit. This is probably the most widely accepted link between drug use and crime (Stevens, 2005). Research used to support that drug use leads to crime relies on the assumption that a lot of crime is committed by people who are drug users. The research invariably falls into two types. Firstly, offenders who have been caught are tested for drug use. This scheme, called The Arrestee Drug Abuse Monitoring (ADAM) programme, has been implemented in England and Wales and in at least eight other countries (Stevens et al, 2005). The findings of ADAM show that a high proportion of people arrested tested positive for illegal drugs. For example, in 1998/9, 740 people arrested in England and Wales were tested for drug use and 69% of them tested positive, (Taylor, 2002). In addition, Ahmad and Mwenda (2004) state that 113,500 people in 2002 were dealt with by means of a caution or conviction for drug use. The second line of evidence to support the notion that drug use leads to crime is obtained from treatment studies. These studies assess the criminal activity of drug users who are undergoing treatment for their drug-use problem. For example, Best et al (2001) interviewed 100 dependent drug users who were receiving treatment and found 56% of the drug users engaged in acquisition crime. Both the above methods of research have been heavily criticised. Bean (2004), for example, points out that not all offenders use illicit drugs or are dependent on drugs. Also, not all dependent offenders commit crime. In addition, measures used to assess drug use can produce misleading results. One example is that urinalysis compares different drugs that are detectable in the urine for different lengths of time and this could bias the results obtained from such studies. Treatment studies have been criticised because they rely on self-assessment of offenders. This runs the risk of offenders exaggerating or minimising their use of drugs. In addition, treatment studies such as Best et al (2001) have failed to establish the sequence of the two events of drug use and crime. Knowing whether individuals committed crime before or after they started being involved in drug use is crucial in helping to establish whether drug use leads to crime. Allen (2005) addressed this issue by using sequence studies. Sequencing studies set out to establish the pattern of drug use and crime behaviour in the individuals receiving treatment for drug use. Allen (2005) found that out of a sample of 26 individuals that 23 had been arrested for criminal offending before using drugs and therefore there was no evidence that drug use leads to crime. Also, in another study Nurco (1987) found that criminals sometimes continue to commit crime after they have stopped using drugs. Allen (2005) also investigated why people became drug dependent. It was found that the development of dependency was partly because of both the normality of the crime and the use of drugs and partly because of important traumatic events that occurred in their lives, such as sexual abuse or bereavement. It was also found that many drug addicts attempted to successfully manage their drug habit without resorting to crime, such as gaining money by begging. Moreover, when they resorted to crime it was likely to be non-personal crimes such as shoplifting. In Allens view people exist within subcultures in which crime is acceptable and then at critical moments in their lives they become dependent on drugs. If drug use leads to crime then it has important implications because reducing drug use would in turn reduce the level of crime. It is also an extremely popular idea and in 2002 the UK government underlined their view that drug use does indeed lead to crime. The government implemented the Street Crime Initiative, which included making drug treatment available within 24hours for drug users who were arrested for street crime offences. The assumption was that treating offenders for their drug problem would break the link between drug use and street crime and therefore stop the cycle of re-offending. However, in light of the discussed criticisms the effectiveness of such crime prevention is highly questionable. Crime leads to drug use Just as there are views that drug use leads to crime there is also a view that crime leads to drug use. If such a relationship exists then this would also have important implications in the development of any polices: if crime leads to drug use then reducing drug use would not reduce crime, whereas reducing crime would reduce drug use. Three models exist to support that crime leads to drug use (Bean, 2004). Firstly, there is the subcultural theory, which suggests that individuals who are involved in criminal subcultures are more likely to participate in criminal and antisocial behaviour including drug use. Secondly, situational control theory suggests that crime allows the promotion of unrestricted conduct. Thirdly, self-medication suggests that individuals can have an underlying problem that is responsible for their criminal actions so therefore they take drugs to deal with the problem. The theory that crime leads to drug use, as with the view that drug use leads to crime, appears too simplistic. The evidence reviewed so far does not support the unidirectional causal relationship between drug use and crime. This has led to the development of an alternative theory that views the link between drug use and crime as a complex interaction between many causal events. The causal web theory The causal web view rejects the idea that crime leads to drug use and vice versa. Instead, the theory views the relationship between drug use and crime to be interconnected or both elements are affected by alternative variables. Bean (2004) suggests there are four types of theory related to the causal web model. Firstly, common origin theory suggests that drug use and crime develop from the same source, such as anti-social syndrome (Farrington 1997). Secondly, the reciprocal model where the relationship between drug use and crime are viewed as bi-directional i.e., both are dependent on each other and therefore mutually reinforced. Thirdly, the spurious or co-morbidity model that posits that drug use and crime occur in unison but this is by chance. Lastly, the policy model suggests that the link between drug use and crime is a result of the impact of the criminal justice policy. Many studies have failed to show any general link between drugs and crime (see da Agra, 2002, Byquist Olsen 1998). This supports the notion that there is a complex system of interactions between drugs and crime. The causal web theory, therefore, seems the best way to view the relationship between drugs and crime. The causal web theory recognises that many people who commit crime do use drugs but views the relationship between the two as extremely complex. Conclusion Recent findings suggest that theories supporting a unidirectional causal relationship between drug use and crime are over-simplistic. In contrast, the evidence strongly suggests that the relationship between drug use and crime is a complex one involving many interactions. This complexity must be considered if polices aimed at reducing drug-related crime are to be implemented effectively. Polices that only focus on one part of the drug-crime link are unlikely to succeed if another part is ignored. Future research is essential in teasing out the specific interactions between the relationship of drug use and crime and this will help in the development of effective strategies to deal with the issue. References Ahmad, M. Mwenda, L. (2004) Drug Seizure and Offender Statistics, United Kingdom, 2001 2002, Home Office Statistical Bulletin August. London: Home Office. Allen, J. Komy, E.L., Lovbakke, J. Roy, H. (2005) policing and the criminal Justice System-public confidence and perceptions: findings from the 2003/4 British Crime Survey. Home Office On-line Report 31/05. London: Home office. http://www.homeoffice.gov.uk/rds/pdfs05/bcs0304tech1.pdf Bean, P (2004) Drugs and Crime. Cullompton Willan Second edition. Best, D., Sidwell, C., Gossop, M., Harris, J. and Strang, J. (2001) Crime and Expenditure Among Polydrug Misusers Seeking Treatment. British Journal of Criminology, 41, p. 119 126. Bur, A (1987) Chasing the Dragon: Heroin Misuse, Dependency and Crime in the context of South London Culture. The British Journal of Criminology, 27 (4), 333-357. da Agra, C. (2002). The complex structures, processes and meanings of the drug/crime relationship. In S. Brochu, Cda Agra, M Cousineau (Eds). Drugs and Crime Deviant Pathways. Aldershot. Ashgate. Farrington, D (1997) Human Development and Criminal Careers in Maguire, M et al. The oxford Handbook of Criminology. Oxford. Goldstein, P (1985) The drug-violence nexus; a tripartite framework. Journal of Drug Issues (Fall), 493-506. Hayes, P (1993) a view from the probation service in Russell, J (ed) Alcohol Hayes, P Russell, J (ed) Alcohol and Crime, London: Mental Health Foundation. Nurco, D.W (1987) Drug addiction and crime: A complicated issue. British Journal of Addictions, 82, 7-9. Stevens A, Trace, M and Bewley-Taylor.D (2005) Reducing drug related crime: an overview of the global evidence. Beckley Foundation Drug Policy Programme. http://www.internationaldrugpolicy.net/reports/BeckleyFoundation_Report_05.pdf Taylor, (2002). I-ADAM in Eight Countries: Approaches and Challenges. Washington, DC: U.S. Department of Justice Office of Justice Programs.

The Benefits of Studying Abroad

The Benefits of Studying Abroad Knowledge can be gained in many ways. One of the ways is to study abroad. Studying abroad gives students an experience of a life time for students to gain such invaluable experience. It is an excellent opportunity to come into close contact with a distinct culture in their day-to-day life and return home with plenty of cherished memory. For instance, students can experience four seasons in abroad wherever they choose the country that have four seasons, where it will be the most cherish moments for students that never experience the seasons. Study abroad had many benefits. First and foremost, it is a great growth experience. Study abroad challenged students to live among different types of peoples in different condition. Gilbert Keith Chesterton says â€Å"The whole object of travel is not to set foot on foreign land; it is at last to set foot on ones own country as a foreign land.† The lifestyle and social be different, forcing the student to expand their social skills in order to get assistance from lectures, school staff classmates, as well as to make friends among their peers. In addition, â€Å"students will also derive much benefit from expansion of their communication abilities later in life†. As a result, these students will eager to know more knowledge as they able to cope in the situation. Stated by Laurence Sterne, â€Å"The desire of knowledge, like thirst of riches, increase ever with acquisition of it†. Moreover, this experience will cause them to mature, increase of confidence and self-esteem, and ultimately make the student a more â€Å"well-rounded person†. Furthermore, the students will â€Å"having a greater perspective of the world around them to appreciate societal differences†. Second, study abroad provides the opportunity to travel. Students can venture out and check their surrounding during weekends or academic breaks. Study abroad is not all about being a book worm; it is about getting to know a new and interesting land. Being in a new place, get to know people who have different way of living, and becoming familiar with new cultural and urban environment. Addition to, students have opportunities to confront the realities of people and cultures coming together around tourism. In other words, they able to see the reality of life, that are consists of many differences peoples and cultures by naked eyes. Furthermore, there are lots of interesting places to be visited. Students should appreciate their time and use their time to explore the world more as well as learning the world itself by venture out while academic break. In fact, â€Å"the beginning of knowledge is the discovery of something we do not understand† says Frank Herbert. In particular, k nowledge is something to be earning by not knowing the meaning but it is something to seek by exploring the world. Consequently, students should travel around while there in abroad to seek for more knowledge. Besides that, study abroad will help to develop personal skills. Being immersed in an entirely new cultural setting is scary at first, but it is also exciting. It is an opportunity to discover new strengths and abilities, conquer new challenges, and solve new problems. Students will encounter situations that are wholly unfamiliar to students and will learn to adapt and response in effective ways. For instance, students will face communication problems when they speak to the native speaker in that particular country throughout the academic session, being often to speak foreign language, they able to speak as the native speaker without problems. Moreover, they can solve academic problems together even though the group consist variety of races. In particular, students can be edifying the situation after a while in abroad. Furthermore, students develop a better perspective on world affairs through international study and understand the depth and breadth of differences that abound in glob al community. This personal development broadens the students chances in the future. Most of all, study abroad enhances employment opportunities. Through employers eyes, a student who has studied abroad is self-motivated, independent, willing to embrace challenges, and able to cope with diverse problems and situations. Moreover, â€Å"study abroad reflects positively on resumes and increases the chance of employment with international and multinational organizations†. For example, nowadays, before hiring an employer, they will see the resumes first then interview the candidates one by one or grouping. In the resumes, it reflects the candidates capability and the potential to serve for the company but, the company will see which candidates study abroad and they will be given the priority to these candidates first for the job as they pass the interview sessions. In other words, these kinds of students have greater chances getting a good career than average students that study locally. An average student does not expose to the globalization. In addition, abroad s tudents not so stiff to get a job due to the degree acquired from those universities are recognize by multinational organizations. As well as experience of living and studying in foreign country, negotiating others cultures and able to speak foreign language fluently will all set apart from the majority other job applicants. In conclusion, study abroad has many benefits. First benefits are gain great growth experiences. Students gain and learn new things while in abroad about their lifestyle and social. Second, provides the opportunity to travel around the surrounding. They can learn more as the students travel around to gain more info about the foreign country and others. Then, develops students personal skills by adapt the situation and slowly to cope with the social life in foreign country. Finally, study abroad enhances employment opportunities that are by the value of education and reputed institutions to broaden the chances to get a good job.

what is philosophy :: essays research papers

Very briefly, philosophy might be regarded as a conceptual enquiry dealing with fundamental issues relating to life, knowledge and values. By conceptual enquiry we mean an enquiry that relies primarily on critical reasoning. This includes : Analysing the meaning of concepts Identifying logical connections between theories Evaluating arguments and exposing fallacies Here is a Chinese newspaper article from MingPao on how philosophy improves critical thinking. Philosophy and other subjects According to such a conception of philosophy, philosophy is distinctive in both its method and subject matter. Art or literature might also deal with fundamental issues in life, but the use of critical reasoning is not a necessary part of artistic expression. Critical reasoning of course plays an important role in science, but science is an empirical enquiry into the nature of the world, relying on observations and experiments. In such respects philosophy is more like mathematics and logic. However, the subject matter of philosophy is more general in that it deals with all sorts of different areas outside mathematics and logic, such as religion and morality. Although philosophy is different from science, it would be a mistake to conclude that philosophy cannot contribute to the development of science. Philosophers can help scientists clarify the basic concepts in scientific theories, and use their skills in logic to evaluate the strength of evidence supporting or criticizing particular theories. Many sciences (e.g. psychology) originally developed out of philosophy. What philosophy can do Why should you study philosophy? If you are busy and don't have the patience or interest to reflect on fundamental issues, then perhaps philosophy is not for you. But for people who are interested in critical reflection, philosophy can be an enjoyable activity. There are other reasons for doing philosophy apart from pleasure. First, philosophical skills in thinking and writing and help us in describing and understanding theories and ideologies. Here philosophers take up the task of a cartographer, mapping out conceptual terrain and logical structure. Second, as mentioned earlier, philosophy can be an important tool in helping us acquire knowledge. Logic and critical reasoning are necessary to achieve consistency and in determining the right conclusions to be drawn given our observations and experiences. Finally, philosophy can also play a transformative role in our lives and social institutions. Through critical reflection on the justification and coherence of the values in social practices and our own actions, we do not just acquire a deeper understanding of our culture and of who we are.

Sara Lee Essay -- essays research papers

Businessman Nathan Cummings bought the C.D. Kenny Co., a Baltimore coffee, tea, and sugar wholesaler, in 1939. Cummings soon purchased several grocery firms and later changed the company’s name to Consolidated Grocers—1945. The operation went public in 1946 and was renamed Consolidated Foods Corporation in 1954. Two years later CFC bought the Kitchens of Sara Lee, a Chicago bakery founded by Charles Lubin 1951. Introduced in 1949 and named after Lubin’s daughter, Sara Lee cheesecake had become his most popular product. Soon after, CFC began building its international markets with its first European acquisition in 1962. Subsequent to that purchase, it expanded its global presence with the purchases of Douwe Egberts (coffee, tea, and tobacco; the Netherlands; 1978), Nicholas Kiwi (shoe care and pharmaceuticals, Australia, 1984), and Dim (hosiery and underwear, France, 1989). Using one of its most respected brand names to enhance the public’s awareness of the company, CFC changed its name to Sara Lee in 1985.1 While cheesecake might have brought the company fame, it’s the underwear and hot dogs that bring in more than half of Sara Lee’s sales. The company operates five separate business units in the U.S. and abroad, these include: Sara Lee Foods--a major U.S. packaged-meat processor with brands such as Ball Park and Jimmy Dean, Sara Lee Bakery Group--the number two bakery company in the U.S. (behind Interstate Bakeries) and responsible for fresh bread as well as frozen cheesecakes, The Branded Apparel group—which tops in U.S. intimate apparel and hosiery (Hanes L’eggs, Playtex, and Wonderbra), its Coffee & Tea Worldwide group—that creates beverage sales worldwide, while the Household & Body Care group sells Endust furniture cleaner, Kiwi shoe polish, and body care products in non-U.S. markets. Chicago-based Sara Lee Corporation is a global manufacturer and marketer of high-quality, brand-name products for consumers throughout the world. They have three lines of businesses: Food and Beverage, Branded Apparel, and Household Products. Sara Lee has operations in 58 countries, with products in nearly 200 nations and has 150,400 employees worldwide. Some may wonder how one company, with thousands of employees in numerous locations, makes sure everyone is basing his or her decisions on the corporation’s values. These are questions Sara Lee executives and em... ...Lee’s decentralized structure, for this problem. Although COO McMillan has worked to change this, by centralizing 10 separate meat companies into one, they still have remnants of these decentralized firms. This is why the corporation is currently depending on their newest addition to the firm, Brenda Barnes. Sara Lee is banking on Barnes to bring her operational and branding skills to her new position. Barnes’ resume is filled with successes at well-known consumer product companies, which include Pepsi-Cola North American division. Although Barnes will be starting from behind when she takes over Sara Lee’s day-to-day operations and segmentation strategy, the corporation remains optimistic in her attempt to get Sara Lee cooking.6   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Sara Lee's mission is to feed, clothe and care for consumers and their families the world over. Keeping this in perspective is what Sara Lee will need to remain focused, and reclaim their throne as one of the most successful retailers in the industry. Though this accomplishment may not come easy, with hard work and strategic planning, Sara Lee has the ability to become number one in its class.

Cheerleading is Not a Sport Essay -- Argumentative Persuasive Essays

Cheerleading is Not a Sport According to Joe Hatton, the author of the article, â€Å"Sports Beat - The sport of cheerleading: It’s more than just pompoms and smiles,† cheerleading is a sport because it requires strength, balance, and coordination. The major claim of the article is â€Å"cheerleading is a sport - plain and simple - and cheerleaders are true athletes† (Hatton C-04). The article offers the following arguments in support of the claim. Hatton claims because cheerleaders are athletes, cheerleading is a sport. Hatton also says cheerleading is a sport because of the competitive aspects. We believe cheerleading is not a sport, because not all cheerleaders compete. Most cheerleaders rarely, if ever, show athleticism. Cheerleading is an activity based on confidence and school spirit. Activities in schools such as debate clubs revolve around the trust, confidence and competition of the team members yet most people do not consider debate club a sport. In Hatton’s article, he acknowledges many people and organization do not identify cheerleading as a sport. The premier collegiate sports organization in the country, the National Collegiate Athletic Association (â€Å"NCAA†), does not recognize cheerleading as a sport (â€Å"Equal Opportunity†). Also, according to the National Federation of High School Athletic Associations, fewer than half the states in country recognize cheerleading as a sport (â€Å"NFHS†). The fact that a respected national athletic organization and a majority of states do not recognize cheerleading as a sport implies that it is viewed primarily as entertainment. We believe the arguments in the article to be unfounded and therefore view the claim that cheerleading is a sport to be untrue. There is more supp... ...leading should not be considered a sport because it is not typically undertaken in a competitive environment and its primary purpose is to lead â€Å"cheering of spectators as at a sports contest† (Dictionary.com). Works Cited Dictionary.com. Lexico Publishing Group, LLC. 2003. 9 October 2003. http://dictionary.reference.com/. â€Å"Equal Opportunity In Intercollegiate Athletics: Requirements Under Title IX of the Education Amendments of 1972.† U.S. Department of Education. 27 August 1997. 9 October 2003. http://classweb.gmu.edu/jkozlows/460tixa.html. Hatton, Joe. â€Å"Sports Beat - The Sport of Cheerleading: It’s a lot More than Just Pompoms and Smiles.† Providence Journal Bulletin 9 May 2003: C-04 LexisNexis CD-ROM. 13 May 2003. â€Å"NFHS.† National Federation of State High School Associations. 2003. 9 October 2003. http://www.nfhs.org/.

Westye

The first part of the process of selection of an applications software package was to determine what Westye needed. Under this process, they sought to develop criteria for how business solutions companies would address their specific needs. Here, they outlined these through the creation of 160 issues related to Westye’s business processes. The second step included determining the specific small midmarket business solutions that can address Westye’s needs. In here, considerable attention was given by the company towards finding competent providers and was equally reduced to 27 companies who shall then be subjected interview and questioning. The third process that the company took was the selection process. Here, Westye based their choice in the capacity of small midmarket business solutions to address their needs. Given the specific criteria, the company was able to consolidate effective responses coming from Microsoft Business Solutions – Navisione and became the primary choice. The last part involved finding the necessary partner that can help address the issues and problems of Westye. Here, the choice of ICS Advantage revolved around the ability of the company to facilitate better means of integrating a collaborative long term strategy and relationship with Westye. Likewise, the company also sought a committed and driven partners who can fulfill the company’s needs accordingly. Analyzing the specific strategy employed by Westye, it could have improved its selection process if it had tried (1) to set specific standards for choices above the 160 criteria, (2) provided inputs on how the old MAPICS system can be integrated towards the recommended changes, and (3) considering long term strategies and options for employees. Seeing this, the value then of the first input corresponds to the capacity to examine further not only the technical and operational business schemes influencing Westye but also try to integrate it in the way people do business. By setting up these standards, vendors can then align their proposals to meet these realities accordingly. The second part corresponds to allowing Westye proper transition from its old system and incorporating them into the new one. This can help new participants to have a grasp of what the new system is and leverage increased costs in education and training of people. The last part corresponds to outlining how these new strategies impact the workforce in both education and application. By inducing opportunities to include feedback and reaction, it can help facilitate better means of transcending competency and ability to harness effective skills for operation and diversification of tasks by employees within Westye. (2) Analyzing the specific advantages of utilizing a package development, it revolves around (1) revamping the old MAPICS system, (2) effective support mechanism, (3) allows standardization of Westye’s processes and (4) infusing simple means to increase efficiency of production. Here, the first process takes into consideration deriving valuable opportunities for Westeye to address the loopholes and inefficiencies of the old MAPCIS system. By incorporating packaged software, it can veer away from the old system and incorporate new ones that can be synchronized with the companies needs. The second advantage is that technicians can effectively carry out repairs and updates of a packaged system compared to a customized one. Such directions also provides standardization of processes as the new software then incorporates actions by the workforce and takes into account key trends in a more facilitative and effective manner. Lastly, using the tools of a packaged software, it can help Westye align these to infuse efficiency in production and consolidate these with the goals of the company. On the other hand, specific disadvantages of a packaged system revolves around (1) associated costs, (2) lack of innovation, (3) issue of control, and (4) the issue of customization. In the first part, it considers the value of costs related to training employees once again with new processes and how to operate such packaged system. Another hurdle that packaged system can contribute is the lack of innovation wherein companies have the last say in the design and applications included in the design of the software package. The same can be seen with the issue of control. Though ICS provides Westye control over data and inputs, it limits the capacity of businesses to take into consideration establishing a user-interface that is efficient for their use or responsive to their needs. The last one revolves around the process of customization. Here, additional costs can be incurred if new changes and amendments may be undertaken by Westye in expanding its business processes and integrating new means for gathering data necessary for production. Seeing this, the idea of using a Navision package is more suited to the needs of the Westye group. Such analysis revolves around the need to revamp and change the old MAPICS system and consolidate better means of acquiring information in a more effective and efficient manner. By using a packaged solution, the company can cater towards creating better means to address the problem in a faster manner and take advantage of its comparative advantage over its competitors. Similarly, this decision can also align the company’s processes to what is essential to the needs of the company both in its short and long term strategies. (3) Responding to the advantages of Navision compared to ERP, they include (1) filtering inefficient processes, (2) consolidating data effectively, (3) incorporating new technological features, and (4) new structure to cater for the needs of Westye. The value of the first advantage corresponds to taking into consideration changing the loopholes and boundaries within the old MAPICS system and generating better means for analysis and acquisition of data. In the second part, Navision gives better means of consolidating data with its new framework and platform different from that of the old system. Alongside this is the associated new features wherein employees can take advantage of. By using these new technologies, it has developed effective means to cater the needs of Westye in terms of determining inputs and data necessary to transact and establish partnerships with clients. On the other hand, there are also associated disadvantages that Navision has over adding ERP modules which include (1) costs, (2) employee integration and education, (3) adjustments, and (4) value of time. One essential setback by the Navision involves the corresponding costs. Since the overall system shall be revamped, it takes into account changing the business processes. Alongside this are the new means of training personnel and employees of proper procedures and mechanisms necessary. Such then brings about adjustments and puts into the table the question of time in achieving specific goals and objectives. These then create necessary implications for the company especially in the short term as it may affect the overall productivity of the company during these times of adjustment and changes. Though there are indeed associated setbacks with the application of the Navision package, it can be seen that it has consolidated better means for Westye to expand and develop its business processes. By utilizing specific strategies related to determining loopholes in the previous system, it was able to create a new framework that supports the interests and goals of Westye. At the same time, by infusing these directions, the company can then legitimize its opportunities to create competitive advantage and standardize the dynamics related to finding the means to diversify business processes and generate increased productivity. (4) Analyzing the advantages of the customization scheme created by Navsion, they correspond to (1) wider company control, (2) taking into consideration competitive advantage, (3) access to real time data, and (4) consolidating to the needs of employees. In the first one, it caters to the formalization of how employees control the system. The customization process furthered this by giving opportunities for personnel to make important decisions concerning specific business processes. Such dynamic then provided the ability to establish competitive advantage as it opened up means to establish efficiency in decision making and harness the skills in responding to such. Alongside this direction, Westye was also able to provide effective access to trends and data necessary. Since they are heavily reliant in these, the customization process help employees fulfill their roles without having to sort and tabulate trends, hence easier transmission of data to clients. On the other hand, there are also associated negative reactions to such customization. These revolve around (1) re-training of employees, (2) hampering of production, (3) difficulty in establishing technical support, and (4) complexity in administering changes. In here, the customization process hampers employee’s responsibilities because they are given new training about the system and what they do. Such actions then hamper time and capacity to work at their optimal level and in turn hamper production. Another setback is that it creates difficulty in pointing out problems particularly if these processes remain intertwined and correlated with one another. The same can be seen with the application of changes within the system. Since it is designed to fit Westye’s needs, Navision may find it difficult to correlate including new features as it may need to be synchronized with other related processes. 5) Analyzing the point established by the case that Westye’s system provides ‘real-time data access’, it can be argued that it is the same with the term ‘online input’ plus ‘online processing’. Here the idea of real time corresponds to the actual input of data provided by a specific program or software wherein it analyzes specific trends and issues inputted by the user. Seeing this, such process then corresponds to ‘online input ’ plus ‘online processing’ for it utilizes specific measures in generating effective patterns of analysis and justifying its scope and value to whatever purpose it may seek to serve. Seeing this, the company indeed has ‘online input’ plus ‘online processing’. This can be seen in the manner of how the company adheres to its business processes. In here, the derivation and analysis of information remains crucial for the company to remain competitive. That is why it needs up-to-date information to give its clients so as to harness effective means in making crucial business decisions and Westye provides such information to them.

Night World : Black Dawn Chapter 12

No, were not Maggie give tongue to. She kicked the heavy cover off and jumped up, grabbing Cadys arm. acclaim onW present? Jeanne said.The rook, Maggie said. merely weve got to stickto farmher. She grabbed PJ.s arm with her oppositewisehand.The castle?Maggie pinned Jeanne with a wait. Its the unlessthing that makes sense. Theyll be expecting us to test to keep an eye on the pass, advanced? Theyll find us if we liehere. The besides place they wont expect us to go is the castle.You, Jeanne said, are completely crazy-Come on scarcely you honorable might be right. Jeanne grabbed Cady from the other side as Maggie started for the door.You stay right behind us, Maggie hissed at P.J.The decorate in front of her looked differentthan it had last night. The obliterate formed a silver netover the trees, and although on that point was no sun, the clouds had a cool neutral glow.It was charming. Still alien, serene disquieting, exclusivelybeautiful.And in the v completely(pr enominal)ey d make the stairs was a castle.Maggie stopped involuntarily as she caught sightof it. It rose step to the fore of the defile comparable an island, blackand shiny and solid. With towers at the edges. Anda smother about it with a axiom- excessivelythed top, in effect(p) the a comparables of the castles in pictures.It looks so real, Maggie legal opinionstupidly.Dont dissent on that point What are you waiting for?Jeanne snapped, pull at Cady.Maggie tore her look out and make her legswork. They headed at a good pace swell for the thickest trees below the shack.If its dogs, we should try to find a stream or some(prenominal)thing, right? she said to Jeanne. To cut off our scent.I survive a stream, Jeanne said, speaking in shortbursts as they make their musical mode perfect and through dew-wetferns and saxifrages. I lived out here a while thefirst judgment of conviction I escaped. When I was looking for thepass. precisely theyre not yet dogs.Maggie helped Cady scramble over the tentaclelike roots of a hemlock tree. Whats that supposedto mean?It means theyre shapeshifters, like capital of Switzerland andGavin. So they dont secure take upning us by scent. They also sapidity our life energy.Maggie thought about Bern turning his face this way and that, saying, Do yousense anything?AndGavin saying, No. I cant have them atall.Great, Maggie muttered. She glanced choke andsaw P.J. following doggedly, her face taut with concentration.It was a strange sort of chase. Maggie and hergroup were hard to keepas quietaspossible,which was made easier by the dampness of the rainforest or so them. Although there were fourof them moving at once, the exactly sound from constrictiveup was the soft pant of agile breathing and the occasional short retch of direction from Jeanne.They slipped and plunged and stumbled betweenthe huge dark boxershorts that stood like columns in themist. Cedar boughs drooped from above, qualification ittwilight wh ere Maggie was trying to pick her wayaround moss-covered logs. There was a cool greensmell like incense anywhere. tho however unflustered the world was around them,there was always the sound of the hounds baying in the distance. eternally behind them, always getting closer.They go through an icy, knee-deep stream, besides Maggie didnt have often(prenominal) hope that it would throw the pursuit off. Cady began to slowing seriously after that.She picturemed dazed and only(prenominal) semiconscious, follow ing instructionsas if she weresleepwalking,and only solventing questions with a fuzzy murmur.Maggie was worried aboutP.J., too. They were all rickety with hunger and shaky with stress. notwithstanding it wasnt until they were around at the castle that the hunt caught up with them.They had somehow finished the long, demandingtrek pull d accept the mountain. Maggie was anxious withpride for P.J. and Cady. And then, all at once, thebaying of the hounds came, terribly close and get ting louder strong.At the comparable moment, Jeanne stopped and cursed,staring ahead.What? Maggie was panting heavily. You containthem?Jeanne pointed. I bring in the road.Im an idiot.Theyre coming right down it, some(prenominal) firmer than we can go through the underbrush. I didnt realize wewere headed for it.P.J. leaned against Maggie, her slight dressing table heaving, her plaid baseball hat askew.What are we difference to do? she said. Are theygoing to mate us?Not Maggie set her claver grimly. Well have togo bear off fast 2At that moment, faintly alone distinctly, Cady said,The tree.Her eyeball were half shut, her head was bowed,and she nonetheless looked as if she were in a trance. exceptfor some reason Maggie mat she ought to listen to her.Hey, waitlook at this. They were standing at the foot of a huge Douglas fir. Its lowest brancheswere much too high to climb in the systematic way,solely a maple had fallen against it and remainedwedged, branches i nterlocked with the giant, forming a outrageous tho climbable ramp. We can go up.Youre crazy, Jeanne saidagain.We cant possibly hide here theyre going to go right by us. And besides, how does she level off know theres a tree here?Maggie looked at Arcadia. It was a good question, besides Cady wasnt answering. She seemed to bein a trance again.I dont know. But we cant just stand aroundand wait for them to precipitate. The the true was that herinstincts were all standing up and shout out at her,and they said to trust. Lets try it, ok? Come on,P.J.,can you climb that tree? quaternity minutes later they were all up. Were privateness in a Christmas tree, Maggie thoughtasshe lookedout between sprays of direct aromatic needles. Fromthis height she could see the road, which was justtwo drift tracks with grass growing down the middle. honorable then the hunt arrived.The dogs came first, dogsasbigasJake the Great Dane, moreover leaner. Maggie could see their ribsclearly defined und er their short, mothy tan coats.Right behind them were hoi polloi on sawbucks.Sylvia was at the front of the group.She was wearing what looked like a gown splitfor riding, in a cool shade of glacier green. Trottingbeside her stirrup was Gavin, the blond slave traderwhod chased Maggie and Cady yesterday and had run to tattle when Delos killed Bern with the blue fire.Yeah, theyre close all right, Maggiethought. But she didnt have time to dwell on it.Coming up fast behind Sylvia were two other people who each gave her a jolt, and she didnt knowwhich shock was worse. wizard was Delos. He was riding a beautiful horse,so dark brown it was almost black, but with reddish highlights. He sat straight and easy in the saddle, looking every inch the elegant young prince.The only discordant note was the heavy couplet on his left arm.Maggie stared at him, her nitty-gritty numb.He was after them. It was just as Jeanne hadsaid He was hunting them down with dogs. Andhed belike told Sylvia that he hadnt very killedtwo of the slaves.Almost inaudibly, Jeanne breathed, You see?Maggie couldnt look at her. past she saw another rider below and froze inbewilderment.It was Deloss receive.He looked exactly the way he had in Delossmemories. A tall man, with bloodred hair and a ratty, full-grown face. Maggie couldnt see his eyeball at this distance, but she knew that they were afierce and brilliant yellow.The old king. But he was deadMaggie was tooagitated to be cautious.Who is that? The redhaired man, she murmured urgently to Jeanne.Jeanne answered almost without a sound.hunter Redfern.Its not the king?Jeanne agitate her head minutely. Then, whenMaggie kept staring at her, she breathed. HesDeloss greatgrandfather. He just came. Ill tell youabout it later. Maggie nodded. And the side by side(p) instant it wasswept out of her head as P.J.s hand clutched at her and she felt a wave of adrenaline.The party below was stopping.The hounds sullen and circled first, forming ahesitant c lump not twenty feet down the road.When the people pulled up their horses they werealmost directly below Maggies tree.What is it? the tall man said, the one Jeannehad called huntsman Redfern.And then one of the hounds changed. Maggiecaught the survivement out of the corner of her eyeand looked quickly, or she would have lost it.The lean, wiry animal reared up, like a dog tryingto look over a fence. But when it reached its fullheight it didnt wobble or go back down. It steadied, and its entire dusty-tan body rippled.Then, as if it were the most natural thing in theworld, its shoulders went back and its arms thickened. Its spine straightened and it seemed to gainmore height. Its seat pulled in and disappeared. Andits hound face molten and re-formed, the ears andmuzzle shrinking, the raise growing. In maybetwenty seconds the dog had mother a boy, a boy who passive wore patches of tan fur here and there,but unquestionably human-looking.And hes got pants on, Maggie thought distra ctedly, scour though her heart was quid in herthroat. I wonder how they manage that?The boy turn his head toward the riders. Maggie could see the ribs in his ventilate chest move withhis breathing.Somethings wrong here, he said. I cant followtheir life force anymore. hunting watch Redfern looked around.Are they blocking it?Gavin spoke up from beside Sylvias stirrup.Bern said they were blocking it yesterday.Isnt that impracticable? Deloss cool voice camefrom the very back of the group, where he wasexpertly holdinghisnervous,dancinghorsein check. If theyre only humans? hunting watch didnt move or blink an eye, but Maggiesaw a glance pass between.Sylvia and Gavin. Sheherself twist her head slightly, just enough tolook at the other girls in the tree.She deprivationed to see if Jeanne understood whatthey were talking about, but it was Cady whocaught her eye. Cadys eyes were shut, her headleaning against the dark furrowed trunk of the tree.Her lips were moving, although Maggie coul dnthear any sound.And Jeanne was watching her with narrowedeyes and an expression of grim suspicion. homo vermin are full of surprises, hunter Redfern was saying easily down below. It doesnt matter. Well get them pointtually.They may be heading for the castle, Sylvia said.Wed wear out put extra guards at the gate.Maggie observe how Delos stiffened at that.And so did hunting watch Redfern, even though he waslooking the other way. He said calmly, What do you echo of that, Prince Delos?Delos didnt move for an instant. Then he said,Yes. Do it. But he said it to a lean, beard man beside him, who bowed his head in a quick jerk.And he did something that made Maggies heartgo cold.He looked up at her.The other people in his party, including the hounds, were looking up and down the road, orsideways into the forest at their own level. Deloswas the only one whod been sitting quietly, lookingstraight ahead. But now he tilted his chin andturned an expressionless face toward the cluster ofbr anches where Maggie was sitting.And met her look directly.She saw the blaze of his yellow eyes, even at thisdistance. He was looking nervelessly and steadily-at her.Maggie jerked back and barely caught herselffrom falling. Her heart was pounding so hard itwas choking her. But she didnt seem to be able to do anything but cling to her branch.Were dead, she thought dizzily, pinned into composure by those golden eyes. Hes stronger thanthe rest of them hes a Wild Power. And he couldsense us all along.Now all they have to do is surround the tree. Wecan try to fight-but we dont have weapons. Theyllbeat us in no time.Go onward.The voice gave her a new shock. It wasclear and unemotional-and it was in Maggieshead.Delos?she thought, staring into that burning gaze. You can-?His expression didnt change. I told you before,but you wouldnt listen. What do I have to do to make you understand?Maggies heart picked up more speed. Delos, lis ten to me. I dont want Im warning you,he said, and his men tal voicewas like ice. Dont count to the castle. If you do, I wont protect you again.Maggie felt cold to her bones, too numb to evenform words to answer him.I mean it,he said. Stay away from the castle if you want to stay alive.Then he turned away and Maggie felt the contactbetween them broken off cleanly. Where his presence had been she could feel emptiness.Lets go, he said in a short, hard voice, and spurred his horse forward.And then they were all moving, heading on downthe path, leaving Maggie trying to keep hertrembling from shaking the tree.When the last horse was out of sight, P.J. let outher breath, sagging. I thought they had us, she whispered.Maggie swallowed. Me, too. But Cady was right.They went on by. She turned. Just what was that poppycock about us blocking them?Cady was still leaning her head against the treetrunk, and her eyes were still closed. But sheseemed almost asleep now-and her lips werentmoving.Jeannes eyes followed Maggies. They were stillnarrowed, and he r mouth was still tight with something like grim humor. But she didnt say anything.After a moment she quirked an eyebrow andshrugged minutely. Who knows?Youknow, Maggie thought. At to the lowest degree more thanyoure telling me. But there was something elsebothering her, so she said, Okay, then, what aboutthat goofball who looks like Deloss father? huntsmanRedfern.Hes a bigwig in the shadow World, Jeanne said.Maybe the biggest. It was his son who establishedthis place back in the fourteen hundreds.Maggie blinked. In the whats?Jeannes eyes glowed briefly, sardonically. In thefourteen hundreds, she said with exaggerated pa tience.Theyrevampires,allright?Actually, theyre lamia, which is the kind of vampire thatcan have kids, but thats not the point. The point is theyre immortal, except for accidents.That guy has been alive more than five hundredyears, Maggie said slowly, looking down the pathwhere Hunter Redfern had disappeared.Yeah. And, yeah, everybody says how much helooks like the old king. Or the other way around,you know.Delos sure speak outs he looks like him, Maggiethought. Shed seen the way Hunter handled Delos,guiding him as expertly as Delos had guided hishorse. Delos was usedto obeying somebody wholooked and sounded just like Hunter Redfern.Then she frowned. Buthow come heisntking?OhJeanne sighed and ducked under a sprayof fir needles that was entangled in her hair. She looked impatient and uneasy. Hes from the Outside, okay? Hes only been here a couple of weeks. all(a) the slaves say that he didnt even know aboutthis place before that.Me didnt knowLook. This is the way I heard it from the oldslaves, okay? Hunter Redfern had a son namedchervil when he was really young. And when Cher vil was, like, our age, they had some big argumentand got estranged. And then Chervil ran off withhis friends, and that left Hunter Redfern withoutan heir. And Hunter Redfern never knew thatwhere the kid went was hem. Jeanne gesturedaround the valley. To start his o wn little kingdom of Night People. But then somehow Hunter found out, so he came to visit. And thats why hes here.She finished and stretched her shoulders, lookingdown the tree-ramp speculatively. P.J. sat quietly, glancing from Jeanne to Maggie. Cady justbreathed.Maggie chewed her lip, not satisfied yet. Heshere just to visit? Thats all?Im a slave. You think I asked him personally?I think you know.Jeanne stared at her a moment, then glanced atP.J. Her look was almost sullen, but Maggieunderstood.Jeanne, shes been through hell on earth already. Whatever it is, she can take it. Right, kiddo?P.J. deformed her plaid cap in a complete circleand settled it more securely on her head. Right, shesaid flatly.So tell us, Maggie said. Whats Hunter Redferndoing here?

The Secret of Ella and Micha Chapter 8

EllaI realize I have more issues than I thought. As soon as we turn onto the Back Road, a passion combusts inside me. It only flames hotter when we pull up to The Hitch, an old abandoned restaurant stationed at the end of the road.Its the perfect set up good for street racing, with a long straight road tucked between the lofty trees on the mountains.We still should talk Ella! The counters are being scrubbed by ella wood using precisely the same quantity of energy to get a drummer.He pulls the car to the side, maneuvering carefully across the pot holes. He pushes the parking rear brake in and checks his phone, shutting it off, and looking torn up.â€Å"Whats wrong?† I ask. â€Å"You look upset?†Ã¢â‚¬Å"Nothings wrong.Umm Caroline needs you to receive ready.

Itll ruin your whole Im-neutral-and-dont-give-a-shit act.†I opt to remain impartial. â€Å"Who are you planning to race tonight?†Ã¢â‚¬Å"You mean who are we racing?† He smiles alluringly through the full dark cab of the car. â€Å"Well, I thought Id leave that up to you.Ethan slaps the rear of my mind.† I rub my broad forehead with the back of my hand. â€Å"Does he still got that piece of crap 6 cylinder in his Camaro?†Ã¢â‚¬Å"Yeah, he does.† Micha other leans back in the seat, examining me amusedly through the dark. â€Å"You think thats who I should go for?†Ã¢â‚¬Å"Its the obvious choice.No suspects are arrested.

†Ã¢â‚¬Å"You think I should take on special someone in my own league?†Ã¢â‚¬Å"If you want the win to mean anything, then yeah.†We look at each other, like magnets begging to last get closer. Yet flip one the wrong direction and they will push apart.â€Å"So which one is it, pretty girl?† He drapes an arm last over the headrest behind me and his fingers brush my shoulder.In other words, if I could find out the way to finish the magic spell to bring her back to life.â€Å"Micha, I think we should go back.† I put my seatbelt back on. â€Å"This isnt my thing anymore.†He small presses his lips together firmly.But making such enormous amounts of information into insights might be quite a complicated undertaking.

Was it bad news on that full text you got?†He traces the figure eight tattoo on his forearm. â€Å"Do you remember when I got this?†I absentmindedly touch my lower back. â€Å"How could I forget, since I have the same one on my back?†Ã¢â‚¬Å"Do you remember why we got them?†Ã¢â‚¬Å"I cant remember anything about that night.†Ã¢â‚¬Å"Exactly, yet youll remember it forever."Micha is an intriguing title.â€Å"Do you want to much talk about it?†He shakes his head, still focused on the tattoo. â€Å"Nah, Im good.†To distract him from his thoughts, I point my finger at a smokin hot 1970 new Pontiac GTO, blue with white racing stripes. â€Å"What about Benny? Does he still have the 455?†Michas eyes are pools of black liquid.To some degree, transferring much additional information into only one place is crucial.

Im not racing unless youre in the car with me. Its tradition.†A starvation inside me emerges. â€Å"Alright, Ill free ride with you, just as long as you do one thing for me?†Ã¢â‚¬Å"Say it and its yours,† he says without blinking.Not worth while youre still coherent, anyhow.His face is indecipherable, his breathing fierce, his gaze relentless. â€Å"Okay, then. Lets go win us a race.†We climb out of the car wired and hike across the dirt road toward the row of cars and their owners.Since you dont need to.

†Ã¢â‚¬Å"Well, what do we have here?† Mikey, the owner of the Camaro, strides up to us. Hes got black hair, a kink in his nose, and his thick neck is enclosed with a barb-wire tattoo. â€Å"Is the infamous famous duo back again to get their asses kicked?†I roll my eyes. â€Å"You beat us once and that was by default due to a flat tire.It doesnt mean anything to anybody who matters.†Micha squeezes my shoulder, trying to keep me calm. â€Å"So whos up first? Or has no one decided yet.†Mikey eyes Michas Chevelle and theres a nervous look in his eyes. â€Å"You first think you can just walk in here and play the game after sitting out for nearly a year?†I mouth to Micha, a year?Micha shrugs."Yeah, but it was not a huge thing.

†Mikeys laughter echoes the night. â€Å"You and what army?†I point at Michas Chevelle parked near the road. â€Å"That army right there.†Mikey shakes longer his head and shoos us away.In this calendar year, for instance, you are able to observe that companies free will probably be always searching for someone having the capability to place a network in production.â€Å"As opposed to yours?† I retort, getting into Mikeys face. â€Å"Because that things all looks and no go.†Micha directs me back by the shoulders and a trace of amusement laces his voice. â€Å"Easy there, tiger.Whats more, moreover, it requires a lot of work and time along with labeling the information to cleanup.

Mikey points a finger sharply at me. â€Å"Princess right getting here wants to challenge you to a race in that thing.†Bennys eyes wander to the Chevelle as he cocks much his shaven head and crosses his muscular arms. â€Å"Micha, isnt that your car?†Micha pats my back and winks at me.There were not any military secrets with me.In fact, it might be kinda nice to have a challenge for a change.† Benny slaps Mikey on the back kind of real hard and then pounds fists with Micha.â€Å"Thanks man,† Micha says with a respective nod. â€Å"Are you and I going to line up first then?†Benny bobs his head up and down, nodding as he stares at the road pensively.Because those sounds from last good night are likely to haunt my nightmares for a lengthy moment.

â€Å"Because beating him wont be easy.†Ã¢â‚¬Å"Youre my plan.† He opens the passenger next door for me. â€Å"With you in the car, theres no way I wont win, otherwise youll never let me live it down.Probably other people today are beginning to think things.† He slides across the front of the hood and climbs into the drivers seat.â€Å"Youre such a show off,† I remark.He starts up the engine and it thunders to life. â€Å"Thats like the pot calling the kettle black.Her mother was like that lots of occasions.

You were standing on the roof with a snowboard strapped to your feet, telling everyone you could make the jump. I think thats pretty close to showing off.†I make an innocent face. â€Å"But I did make the jump, didnt I?†Ã¢â‚¬Å"Yeah, but not without breaking apply your arm,† he says.You might need to understand that maybe she does not wish to go captured.â€Å"I was there because I wanted to be.†Ã¢â‚¬Å"You missed a first performance because of me.†Ã¢â‚¬Å"I dont care – never have.†My gaze involuntarily flicks to his lips."Alright, youre in need of a workout.

He shoots me a smug look, cocking an eyebrow. â€Å"Now thats showing off.†Shaking my head, I restrain a grin. Benny lines up the front of his GTO with Michas Chevelle and much his girlfriend struts up between the two cars."I didnt need to think about anymore.â€Å"When did they get here?†Micha ignores me, eyeing Benny through his rolled down window. â€Å"To the baseline logical and back?†Bennys arm is resting casually on top of the steering wheel. â€Å"Yeah, man. First one back wins.Im convinced you dont have to hear it.

Go!† Her hands young shoot down and screeches cut the air. A trail of dust engulfs us as we race off. The trees on the side of the road are a blur, and the sky is one big streak of stars. I keep silent as Micha shifts the car over and over again, but something inside me awakens from a very deep sleep.Micha has a thing for flipping the car around, without decreasing the acceleration. Its scary as hell, but it works every time. Besides with the longer body of Bennys GTO it doesnt have quite the turning power.We reach the end and I should probably be nervous.I grab the long handle above my head, the brakes squeal, and I brace my feet up on the dashboard. Its like being on a merry-go-round on crack. Everything spins – the trees, the sky, Micha. For a second, I shut my eyes and it feels such like Im flying.By the time were speeding up the road again, hes a small distance behind us. Micha punches the gas and major shifts the car into a higher gear.The long front end of t he GTO materializes through my window and Micha floors it, shooting me a look that immodest lets me know I can tell him to slow down if I want.I dont.

Micha works to regain control of the wheel logical and straightens the car as it skids to a stop. Everything settles and the dust slowly clears. Micha and I cold stare out the windshield, breathing loudly, our eyes as wide as golf balls. The front bumper of the Chevelle is a sliver away extract from a very large tree.Im an adrenaline junkie. Plain and simple, but I think its how Ive been all along. I just never admitted.Im no longer in control.His hand comes up behind my head and he entices my lips back to his.Something snaps inside me, like a rubber band. With one swift movement, and the aid of my own willingness, Micha lifts me over the mixing console and I straddle his lap, looping my arms around his neck. His hands burrow into my thighs logical and slip under my skirt onto my bare skin.â€Å"Stay here, baby,† he whispers, like he can read my thoughts. â€Å"Trust me, okay? Dont run.†He busy waits for me to nod and then crashes his lips into mine, keeping his h ands under my skirt. I arch my body into him, pressing my chest against his, and my nipples tingle.

It sends a shock through my body and my legs uncontrollably tighten around him, my knees pressing into his sides.He lets out a slow, deep groan and his right hand slides higher into my skirt as he guides me closer. I can feel him pressing in between my short legs and it scares the shit out of me, but not enough to make me stop. Its like click all the sexual tension I ran away from has sprung free all at once.â€Å"Are you two having fun in there?†I jump back and my cheeks start to heat at the sight of Ethan and Lila staring at us through the window. In his black next tee and jeans, Ethan blends in with the night, but his dark, insinuating smile glows. Lilas eyes are magnified and how her jaw is hanging open. Micha does nothing to help the situation.â€Å"So who won the race?† I ask, smoothing the last of the wrinkles out of my skirt.Ethan smirks at me. â€Å"Is that what youre really thinking about at the moment?†I stare at him blankly. â€Å"What else wou ld I be thinking about?†Micha climbs out of the car, stretching his long legs.†Micha interlaces our fingers. â€Å"So the same old, same old.†Ã¢â‚¬Å"You know how these things go.† Ethan pats Michas shoulder sympathetically.

I cant crush him. I need to repaint the lines somehow.â€Å"We should just leave,† Micha says to me. â€Å"Lets not even give how them the benefit of our argument.†I let out a shaky breath and nod. â€Å"That sounds good to me.†Ã¢â‚¬Å"You want to meet up at the house?† he asks Ethan. â€Å"Im sure were going to have to do some tuning up on The Beast after what I just did.†Lila laughs. â€Å"Oh, I get it. Although, I like my name better.†Micha traces his thumb along the palm of my hand.†Ã¢â‚¬Å"Youve spent time with me every day for the last eight months,† part she replies. â€Å"I think were good for a few hours.†Ã¢â‚¬Å"Ill take care of her.† Ethan chucks the empty bottle of soda across the parking lot and it lands in the back of his truck.