ROWE Program at Best Buy Essay Example | Topics and Well Written Essays - 1000 words

ROWE Program at Best Buy - Essay Example Plachy & Plachy (1998) also confirms that ROWE assists managers to design feasible ways of improving their output. Best Buy, for instance, is an international company that applies the ROWE program. This paper, in effect, explores ROWE program at Best Bay using various subheadings. Culture of Best Buy Best Buy Co., Inc. is an international electronic retailer that majorly sells in the United States, Mexico, United Kingdom, Turkey, China, and Canada. As an important aspect of the culture in Best Buy, the organization holds close social media as a form of empowering its employees. In other words, the company reaps massive productive gain through proper application of social media. Gibson & Billings (2003) points out three important social media tools applied in Best Buy. The Loop Marketplace, as one tool, involves replacing traditional suggestion box, where employees submit and share ideas, with specific market meeting points. Instead of collecting opinions of customers using suggestion boxes, the company identifies specific marketplaces where customers could converge and air out their views. As a second tool, Best Buy applies the Prediction Market tool to predict future market behaviors. Through prediction strategy, the organization designs suitable ways of controlling both supply and price of its products. The third social media tool the company has productively implemented is the Blue Shirt Nation. The latter tool involves diverting focus from improvement of pension schemes to modification of IT systems. Application of modern technological advancements has created a work environment where both employees and employers could freely interact. Approach to Organizational Change that ROWE Program Illustrates Gibson & Billings (2003) asserts that Best Buy has transformed its workplace by demolishing old systems where physical presence of a worker is equated to productivity of the worker. That is, from the name of the program, â€Å"results-only work environment,† Best Buy has focused on productivity of an employee, as an organizational change. Delmont (2005) also supports that the program in Best Buy objects at judging performance of a workforce on its output instead of duration spent in a meeting or in an office. Practically, ROWE program allows employees in the company to enter and exit their workplaces at any time of the day. There is no penalty or fine to an employee arriving after the official opening hours or leaving before the official business hours. Delmont (2005) summarizes that the program perceives work as something to do but not somewhere to go. The company is, therefore, interested in knowing whether work is satisfactorily completed. Through ROWE program, two major positive outcomes have been felt in the company. Overall employee satisfactory has shoot up following improvement in every department. Also report by Gallup, an organization that audits corporate cultures, indicates that the company’s productivity has climb ed up by 35% (Delmont, 2005). Resistance ROWE program at Best Buy Faces Even though ROWE program has significant effects in improvement of overall productivity of an organization and employees satisfaction, it, however, faces certain challenges. Resistance often comes from staffs members who appear to be

Presentation and function of horror Essay Example for Free

Presentation and function of horror Essay I busied myself to think of a story a story to rival those which had excited us to this task. One which would speak to the mysterious fears of our nature and awaken thrilling horror one to make the reader dread to look round, to curdle the blood, and quicken the beatings of the heart. If I did not accomplish these things, my ghost story would be unworthy of its name. In the Authors introduction to the standard novels edition (1831), Mary Shelley conveys her aim of the novel, Frankenstein. Mary Shelley proclaims her novel my ghost story p.8. The proposal of a ghost story relates to supernatural literature, which creates horror with paranormal and occult themes, but Frankenstein in fact has no ghosts. There are no bumps in the night and only the minimum amount of blood with emphasis on telling rather than showing in a story of scientific developments beyond our control. To evoke horror Shelleys novel complies with literature of the gothic genre with its tale of macabre in wild picturesque landscapes but without the ghouls and spirits. Shelley has the ability to horrify us without such paranormal torments but through psychological torments. It is Mary Shelleys method and success of creating horror in the novel that this essay aims to discuss. Shelleys era saw rise to momentous discoveries and advances in science that many feared may lead to disaster. The scientific work of Sir Isaac Newton (1642 1727) coupled with the ideals of philosopher John Locke (1632 1704) saw increased ambition and power in the 17th Century. Parallels can be easily drawn between such ambitious scientists and philosophers, and Mary Shelleys fictional character of Victor Frankenstein. Clearly a large influence to the myth of creation the novel endures is aided by the development of electricity. Shelley uses these advances in technology to make her novel appear more realistic and therefore horrifying. She has replaced the heavenly fire of the Prometheus myth with the spark of newly discovered electricity. Although neglected in the novel, Kenneth Branaghs 1994, film Mary Shelleys Frankenstein draws parallels with Luigi Galvani (1737 -1798), by featuring his work of discovering a frogs legs could twitch in an electric field. The use of electricity plus the amniotic fluid, which Victor uses in his creation, mixes the idea of science with the mythical origins surrounding the birth of human life. As Mr Waldman presents and influences the work of Victor Frankenstein, the likes of Newton and Galvini coupled with discussions between Mary Shelley, husband Percy and Lord Byron at Lake Geneva in 1816 have indeed influenced Shelleys role in creating the horror surrounding Frankenstein. When considering horror, we must consider what actually evokes the horror. Shelleys use of language when Victor is developing his workshop of filthy creation p.52 is disturbing, although not much graphic content is written, it is more what is not said and left out that is horrific. The theme of control is central to this idea of horror. When considering the horrendous incidents of September the 11th 2001 in American, and the horrific images of planes hitting tower blocks, are response is stomach churning but the real horror is the lack of control, nobody knows when and how the attacks are going to happen and this is similar in Frankenstein. Victor is scared of the monster as he has no control over him and this permeates through to the reader. There is surely an eye opening benefit of being horrified in some aspects. We can test our courage and survival and prepare for the future and in this case we are providing with the dangerous premonitions of playing god. Due to Mary Shelleys experiences of death and pregnancy the novel seems to suggest her own mental torments about creation, and the horror of birth and development. Shelley lost most of her children, only one survived. Shelley may be using her novel as a way of voicing her disgust and unhappiness at how childbirth can appear. I kept my workshop of filthy creation p.52, may be referring to the womb, the disgust and pain a mother can feel at such unhappiness. The creation seems to depict mothers worst fears, being capable to accept and have endless love for a child and not reject in the horrific manner that Victor does. The description of the monster is very much similar to that of a newborn baby. Once again the 1994 film adaptation of the novel depicts the monsters first steps similarly to that of a newborn Deer, struggling to find his feet, clutching on to his creator for dear life. As the novel reaches horrific climax in Chapter Five, Victor is awoke from a dream to find one hand was stretched out p.56, as his creation asks for help, like a child would to a mother. The way in which this interaction takes place is horrific in that a monster-like creature standing beside his bed awakens Victor, but the manner in which Victor rejects his monster is equally horrific. The creation has no motive for death yet and he is surely asking for help and is abandoned less than a few hours after birth. The novel could be read as a version of what occurs when a man plays god and upsets nature. Trying to create a child without woman is not natural and the horrific incidents which follow act as a warning not to mes s with the origins of human life.

Sir Gawain and The Green Knight :: Essays Papers

Sir Gawain and The Green Knight Text Analysis: Passages 203-278 Summary Sir Gawain and the Green Knight takes place early in the career of King Arthur. Young and naive, Arthur presides over a court that has great wealth and few problems. The Green Knight is a mysterious and magical character who presents a challenge to the pride and wealth of Arthur's kingdom. However, this challenge is not to the battle-strength of Arthur's court, but to its values. The Green Knight disrupts a Christmas celebration taking place in Camelot, and offers a contest: an exhange of ax-strokes. Gawain takes up the contest and chops off the head of the Green Knight who survives through magical means. Gawain sets forth to accept the return blow which is to take place a year and one day from the first. While Gawain is searching for the Green Knight's chapel, he is taken in by a great lord named Bercilak who puts Gawain's honesty and integrity to the test. In parrying Bercilak's wife's attempts at seduction with gentlemanly skill, Gawain passes this moral test. Finally, we discover that the lord is in fact the Green Knight himself. Instead of being killed at the Green Knight's hands, Gawain returns to Arthur's court with a green girdle: representative of Gawain's only failure. By accepting the girdle from Bercilak's wife and not surrendering it as the wager demanded, Gawain fails in his promise. With love for his own life as his only failure, Bercilak and A rthur find little fault with Gawain, and Gawain's reputation as the most virtuous of the Knights of the Round Table remains unblemished. The following analysis is of a passage early in the story. The Green Knight has just made an impressive entrance into Arthur's court, and is ready to issue his challenge. Passage Synopsis: Passages 203-207: The Green Knight is on his horse in Arthur’s court, and his appearance is being described. He is not wearing battle-gear, and has no armor or shield for defense. He is holding a holly bob which is a symbol of peace. Passages 208-220: He is carrying one weapon: a huge green ax. Many lines are used to describe this awesome looking ax. It’s wound with iron and lace, and tassels and buttons of bright green hang from it. Passage 221-232: The Green Knight rather rudely ignores all the guests and goes directly to look for Arthur, referring to him as "The captain of this crowd. Sir Gawain and The Green Knight :: Essays Papers Sir Gawain and The Green Knight Text Analysis: Passages 203-278 Summary Sir Gawain and the Green Knight takes place early in the career of King Arthur. Young and naive, Arthur presides over a court that has great wealth and few problems. The Green Knight is a mysterious and magical character who presents a challenge to the pride and wealth of Arthur's kingdom. However, this challenge is not to the battle-strength of Arthur's court, but to its values. The Green Knight disrupts a Christmas celebration taking place in Camelot, and offers a contest: an exhange of ax-strokes. Gawain takes up the contest and chops off the head of the Green Knight who survives through magical means. Gawain sets forth to accept the return blow which is to take place a year and one day from the first. While Gawain is searching for the Green Knight's chapel, he is taken in by a great lord named Bercilak who puts Gawain's honesty and integrity to the test. In parrying Bercilak's wife's attempts at seduction with gentlemanly skill, Gawain passes this moral test. Finally, we discover that the lord is in fact the Green Knight himself. Instead of being killed at the Green Knight's hands, Gawain returns to Arthur's court with a green girdle: representative of Gawain's only failure. By accepting the girdle from Bercilak's wife and not surrendering it as the wager demanded, Gawain fails in his promise. With love for his own life as his only failure, Bercilak and A rthur find little fault with Gawain, and Gawain's reputation as the most virtuous of the Knights of the Round Table remains unblemished. The following analysis is of a passage early in the story. The Green Knight has just made an impressive entrance into Arthur's court, and is ready to issue his challenge. Passage Synopsis: Passages 203-207: The Green Knight is on his horse in Arthur’s court, and his appearance is being described. He is not wearing battle-gear, and has no armor or shield for defense. He is holding a holly bob which is a symbol of peace. Passages 208-220: He is carrying one weapon: a huge green ax. Many lines are used to describe this awesome looking ax. It’s wound with iron and lace, and tassels and buttons of bright green hang from it. Passage 221-232: The Green Knight rather rudely ignores all the guests and goes directly to look for Arthur, referring to him as "The captain of this crowd.

Essay on Hardships Expressed in Hughes On the Road and Mother to Son

Hardships Expressed in Hughes On the Road and Mother to Son African-American citizens who live in the United States have experienced a tough life through personal experiences. They have struggled to obtain basic civil rights--a struggle that has spanned many centuries (Mabunda 311). Langston Hughes, author of the short story "On the Road" and the poem "Mother to Son," often illustrated in his writing the hardships experienced by the characters--products of African American life in the United States. While Hughes and other young African-American authors wanted to define and celebrate black art and culture, they were also responsible for changing the preconceived notions of most Americans' erroneous ideas of black life (Mabunda 696). The cultural aspects of Hughes' poems exhibited life as an African-American in the late 1910s to the early 1960s. His views, like many writers in his era, came directly from personal experience, which provided the reader with a sense of communication that illustrated--with art rather than essay--the ills of the racist world. L. Mpho Mabunda proclaims that the issues and grim realities of the African-American "could be experienced through the lives of characters and in verse, and the message delivered more subtly and effectively" (696) . The overall theme and purpose of "On the Road" and "Mother to Son" are centered around an illustration of the hardships experienced by most African-American citizens in the early part of the century. Both genres graphically detail the lifestyle and environment in which the African-American lived. In the 20th century, many of the black communities in America have existed in a perpetual state of crisis ("Black American"). According to Kenneth Clark in his add... ... Robinson. The Condition, Elevation, Emigration, and Destiny of the Colored People of the United States. New York: Arno P, 1968. "Henry McNeal Turner." Online. Internet. 24 Apr. 1998. Hughes, Langston. "Mother to Son." Bridges: Literature across Cultures. Eds. Gilbert H. Muller and John A. Williams. New York: McGraw-Hill, 1994. 52. ---. "On the Road." Bridges: Literature across Cultures. Eds. Gilbert H. Muller and John A.Williams. New York: McGRaw-Hill, 1994. 845-8. Mabunda, L. Mpho, ed. The African American Almanac. 7th ed. Detroit, MI: Gale Research Inc., 1997. Miller, R. Baxter, and Evelyn Nettles. "Langston Hughes." Concise Dictionary of American Literary Biography: The Age of Maturity, 1929-1941. Detroit,  Ã‚  Ã‚   MI: Gale Research Inc., 1989. 150-71. Quarles, Benjamin. The Negro in the Making of America. London: Collier-Macmillan Ltd., 1969.

The Golden Lily Chapter 21

I'D SEEN MOVIES where blindfolded people were able to tell where they were going, based on some innate talent to sense motion and direction. Not me. After a few turns, I couldn't have told you where in Palm Spring we were – especially since I suspected Trey was taking a slightly roundabout way in order to make sure there wasn't a tail. The only thing I was certain of was when we got on I-10, simply because of the feel of the freeway. I didn't know what direction we were headed and had no way to accurately time how long we traveled either. Trey didn't offer much in the way of conversation, though he did give short answers whenever I asked questions. â€Å"When did you join the vampire hunters?† â€Å"Warriors of Light,† he corrected. â€Å"And I was born into it.† â€Å"That's why you're always talking about family pressure and why so much is expected of you, isn't it? It's why your dad is so concerned about your athletic performance.† I took Trey's silence as an affirmative and pushed on, needing to get as much information as possible. â€Å"How often do you guys have your, um, meetings? Are you always having those brutal tests?† Until very recently, there had been nothing to suggest Trey's life was much different from any other high school athlete who kept up with his grades, a job, and an active social life. In fact, thinking of all the things Trey usually did, it was hard to imagine him having any time at all for the Warriors. â€Å"We don't have regular meetings,† he said. â€Å"Well, not someone at my level. We wait until we're called, usually because a hunt's under way. Or sometimes we conduct competitions, in order to test our strength. Our leaders travel around, and then Warriors gather from all different places in order to be ready.† â€Å"Ready for what?† â€Å"The day when we can end the vampire scourge altogether.† â€Å"And you really believe this hunt is the way to do it? That it's the right thing to do?† â€Å"Have you ever seen them?† he asked. â€Å"The evil, undead vampires?† â€Å"I've seen quite a few of them.† â€Å"And you don't think they should be destroyed?† â€Å"That's not what I've been trying to tell you. I don't have any love for Strigoi, believe me. My point is that Sonya's not one of them.† More silence. Eventually, I felt us exit the freeway. We drove for a while longer until the car slowed again and turned, onto a gravel road. We soon came to a stop, and Trey rolled down the window. â€Å"This is her?† asked an unknown man. â€Å"Yes,† said Trey. â€Å"You turned off her cell phone?† â€Å"Yes.† â€Å"Take her in then. They'll do the rest of the search.† I heard a squeaking gate open, and then we continued on the gravel road until turning onto what felt like packed dirt. Trey stopped the car and turned it off. He opened his door at the same time someone on the outside opened mine. A hand on my shoulder nudged me forward. â€Å"Come on. Get out.† â€Å"Be careful with her,† warned Trey. I was led from the car into a building. It wasn't until I heard a door shut and latch that my blindfold was finally taken off. I was in a stark room with unfinished drywall and bare bulb lights in the ceiling. Four other people stood around Trey and me, three men and one woman. All of them looked to be in their twenties, and two were the guys who had stopped me at the cafe. Also, all of them were armed. â€Å"Empty out your purse.† It was Jeff, the guy with buzzed dark hair, wearing a gold earring of the antique sun symbol. I complied, dumping my purse's contents onto a makeshift table composed of plywood set on top of some cinderblocks. While they sifted through it, the woman patted me down for wires. She had hair with a bad bleach job and a perennial snarl on her face, but at least her frisk was professional and efficient. â€Å"What's this?† Blond Hair from the cafe held up a small plastic bag filled with dried herbs and flowers. â€Å"You don't look like the drug type.† â€Å"It's potpourri,† I said promptly. â€Å"You keep potpourri in your purse?† he asked disbelievingly. I shrugged. â€Å"We keep all sorts of things around. I took out all the acids and chemicals before I came here, though.† He dismissed the potpourri as harmless and tossed it into a pile with other cleared items, like my wallet, hand sanitizer, and a plain wooden bracelet. I noticed then that the pile also included a pair of earrings. They were round gold discs, covered in intricate swirls and tiny gems. They were beautiful – but I'd never seen them before. I certainly wasn't going to call attention to anything, however, particularly when the woman snatched up my cell phone. â€Å"We should destroy this.† â€Å"I turned it off,† said Trey. â€Å"She might turn it back on. It can be tracked.† â€Å"She wouldn't,† argued Trey. â€Å"Besides, that's a little paranoid, isn't it? No one has that kind of technology in real life.† â€Å"You'd be surprised,† she said. He held out his hand. â€Å"Give it to me. I'll keep it safe. She's here on good faith.† The woman hesitated until Jeff nodded. Trey slipped the phone into his pocket, and I was grateful. There were a lot of saved numbers that would be a pain to replace. Once my purse was deemed safe, I was allowed to put it back together and take it with me. â€Å"Okay,† said Blond Hair. â€Å"Let's go to the arena.† Arena? I had a hard time picturing what that would entail in a place like this. My vision in the silver plate hadn't shown me much of the building, save that it was single-story and had a ratty, worn look to it. This room seemed to be keeping right along with that theme. If the antiquated brochures were further proof of the Warriors' sense of style, I expected this â€Å"arena† to be in someone's garage. I was wrong. Whatever the Warriors of Light had lacked in other areas of their operation, they'd sunk it into the arena – or, as I was told its official name was, The Arena of Divine Radiance of Holy Gold. The arena had been built upon a clearing surrounded by several buildings. I wouldn't go so far as to call it a courtyard. It was bigger, and the ground was more of that sandy packed dirt we'd driven in on. This setup was far from polished or high tech, yet as I took it all in, I couldn't help but think of Trey saying the Warriors had come to town this week. Because for them to have put this together so quickly†¦ well, it was kind of impressive. And frightening. Two sets of rickety wooden bleachers had been erected on opposite sides of the space. One set held about fifty spectators, mostly men, of varying ages. Their eyes, suspicious and even hostile, were on me as I was led in. I could practically feel their gazes boring into my tattoo. Did they all know about the Alchemists and our history? They were all dressed in ordinary clothing, but here and there, I caught glimmers of gold. Many of them wore some kind of ornament – a pin, an earring, etc. – with either an ancient or modern sun symbol. The other bleachers were nearly empty. Three men – older, closer to my dad's age – sat side by side. They were dressed in yellow robes covered in golden embroidery that glittered in the orange light of the setting sun. Golden helmets covered their heads and were engraved with the old sun symbol, the circle with the dot. They watched me as well, and I kept my head high, hoping I could hide the shaking of my hands. I couldn't present a convincing case for Sonya if I seemed intimidated. Around the arena, draped on poles, were banners of all shapes and sizes. They were made of rich, heavy fabric that reminded me of medieval tapestries. Obviously, these weren't that old, but they nonetheless gave the place a luxurious and ceremonial feel. The banners' designs varied considerably. Some really did look straight out of history, showing stylized knights fighting against vampires. Looking at those gave me chills. I really had stepped back in time, into the fold of a group with a history as old as the Alchemists'. Other banners were more abstract, portraying the ancient alchemical symbols. Still others looked modern, depicting the sun on Trey's back. I wondered if that newer sun interpretation was meant to appeal to today's youth. All the while, I kept thinking, less than a week. They put all this together in less than a week. They travel around with all of this, ready to put it up at a moment's notice in order to conduct these competitions or executions. Maybe they are primitive, but that doesn't make them any less dangerous. Although the large crowd of spectators had a rough-and-tumble look to them, like some sort of backwoods militia, it was a relief that they didn't appear to be armed. Only my escort was. A dozen guns were still too many for my tastes, but I'd take what I could get – and hope that they mostly kept the guns for show. We reached the bottom of the empty stands, and Trey came to stand beside me. â€Å"This is the high council of the Warriors of Light,† said Trey. He pointed to each of them in turn. â€Å"Master Jameson, Master Angeletti, and Master Ortega. This is Sydney Sage.† â€Å"You are very welcome here, little sister,† said Master Angeletti in a grave voice. He had a long and messy beard. â€Å"The time for the healing of our two groups is long overdue. We will be much stronger once we put aside our differences and unite as one.† I gave him the politest smile I could and decided not to point out the Alchemists were unlikely to welcome gun-toting zealots into our ranks. â€Å"It's a pleasure to meet you, sirs. Thank you for allowing me to come. I'd like to talk to you about – † Master Jameson held up a hand to stop me. His eyes looked too small for his face. â€Å"All in good time. First, we'd like to show you just how diligently we train our youth to fight in the great crusade. Just as you encourage excellence and discipline in the mind, so too do we encourage it in the body.† Through some unspoken cue, the door we'd just come through opened. A familiar face walked out to the center of the arena: Chris, Trey's cousin. He was wearing workout pants and no shirt, giving a clear view of the radiating sun tattooed on his back. He had a ferocious look on his face and came to stand in the clearing's center. â€Å"I believe you've met Chris Juarez,† said Master Jameson. â€Å"He's one of the finalists in this last round of combat. The other, of course, you also know. Quite the irony that cousins should be facing off, but also fitting since both failed in the initial attack on the fiend.† I turned to Trey, my jaw dropping. â€Å"You? You're one of the†¦ contenders to kill Sonya?† I could barely get the words out. I turned back to the council in alarm. â€Å"I was told I'd have a chance to plead Sonya's case.† â€Å"You will,† said Master Ortega, in a tone that implied it would be a wasted effort. â€Å"But first, we must determine our champion. Contenders, take your places.† I noticed now that Trey was also in sweatpants, looking as though he could be going off to football practice. He stripped off his shirt as well and, for lack of anything else to do with it, handed it to me. I took it and kept staring at him, still unable to believe what was happening. He met my gaze briefly but couldn't hold it. He walked off to join his cousin, and Master Jameson invited me to sit down. Trey and Chris faced each other. I felt a little embarrassed to be studying two shirtless guys, but it wasn't like there was anything too sordid happening. My impressions of Chris since the first time I'd met him hadn't changed. Both he and Trey were in excellent physical shape, muscled and strong with the kinds of bodies that constantly worked and trained. The only advantage Chris had, if it was one, was his height – which I'd also noticed before. His height. With a jolt, memories of the alley attack came back to me. There'd been little of our attackers to see, but the one wielding the sword had been tall. Chris must have been the one originally assigned to kill Sonya. Another robed man appeared from the door. His robes were cut slightly differently from the council's and somehow sported even more gold embroidery. Rather than a helmet, he wore a headdress more in line with what a priest might have. Indeed, that's what he seemed to be as Chris and Trey knelt before him. The priest marked their foreheads with oill and said some kind of blessing I couldn't hear. Then, to my shock, he made the sign against evil on his shoulder – the Alchemist sign against evil. I think that, more so than any of the spiels about evil vampires or shared usage of ancient symbols, was what really drove home the fact that our two groups had once been related. The sign against evil was a small cross drawn on the shoulder with the right hand. It had survived among the Alchemists since ancient days. A chill ran through me. We really had been one and the same. When the priest was finished, another man came forward and handed each of the cousins a short, blunt wooden club – kind of like what police sometimes used in crowd control. Trey and Chris turned toward each other, locked in aggressive poses, holding the clubs in striking positions. A buzz of excitement ran through the crowd, as it grew eager for violence. Evening breezes stirred up dust devils around the cousins, but neither of them flinched. I turned to the council incredulously. â€Å"They're going to attack each other with those clubs?† I asked. â€Å"They could be killed!† â€Å"Oh no,† said Master Ortega, far too calmly. â€Å"We haven't had a death in these trials in years. They'll take injury, sure, but that just toughens our warriors. All of our young men are taught to endure pain and keep on fighting.† â€Å"Young men,† I repeated. My gaze moved down to the bleach blonde girl who'd brought me in. She was standing near our bleachers, holding her gun at her side. â€Å"What about your women?† â€Å"Our women are tough, too,† said Master Ortega. â€Å"And certainly valued. But we'd never dream of letting them fight in the arenas or actively hunt vampires. Part of the reason we do what we do is to keep them safe. We're fighting this evil for their good and our future children.† The man who'd handed out the clubs also announced the rules in a loud, ringing voice that filled the arena. To my relief, the Juarez cousins wouldn't be beating each other senseless. There was a system to the combat they were about to enter into. They could only hit each other in certain places. Hitting elsewhere would result in penalties. A successful hit would yield a point. The first person to five points was the winner. As soon as it started, however, it was clear this wasn't going to be as civilized as I'd hoped. Chris actually landed the first hit right away, nailing Trey so hard on the shoulder that I winced. Animalistic cheers and whoops rang out from the bloodthirsty crowd, echoed by hisses of dismay from Trey's supporters. Trey didn't even react and kept trying to hit Chris, but I could tell there'd be a nasty bruise there later. Both of them were pretty fast and alert, able to dodge a majority of the attempted blows. They danced around, trying to get through each other's guards. More dirt was kicked up, clinging to their sweaty skin. I found myself leaning forward, fists clenched in nervousness. My mouth felt dry, and I couldn't utter a sound. In a remote way, I was reminded a little of the way Eddie and Angeline trained. Certainly, they walked away with injury too. In their situation, however, they were playing guardian and Strigoi. There was a difference between that and two guys striving to inflict the most damage on other. Watching Chris and Trey, I felt my stomach twist. I disliked violence, particularly this barbaric display. It was like I'd been transported back to the days of the gladiators. The crowd's fervor continued to increase. It was on its feet cheering wildly and urging the cousins on. Their voices rang out in the desert night. Despite being struck first, Trey could clearly hold his own. I watched as he made hit after hit on Chris and wasn't sure which sickened me more: seeing my friend hurt or seeing him hurt someone else. â€Å"This is terrible,† I said, when I could finally find my voice. â€Å"This is excellence in action,† said Master Angeletti. â€Å"No surprise since their fathers are outstanding warriors as well. They sparred quite a bit in their youths, too. That's them, down in the front row.† I looked at where he indicated and saw two middle-aged men, side by side, with gleeful looks on their faces as they shouted encouragement at the cousins. I didn't even need Master Angeletti's guidance to guess that they were related. The Juarez family stamp was strong on these men and their sons. The fathers cheered just as avidly as the crowd, not even flinching when Trey or Chris got injured. It was just like my father and Keith's. Nothing mattered except family pride and playing by the group rules. I'd lost track of the points until Master Jameson said, â€Å"Ah, this will be good. Next point determines the winner. It always makes me proud when the contenders are so evenly matched. Lets me know we've done the right thing.† There was nothing right about this. Tears stung my eyes, but whether it was from the dry, dusty air or simply my anxiety, I couldn't say. Sweat was pouring off Trey and Chris now, their chests rising and falling with the exertion of battle. Both were covered in scrapes and bruises, adding onto old ones from days past. The tension in the arena was palpable as everyone waited to see who would land the final hit. The cousins paused slightly, sizing up each other as they realized this was the moment of truth. This was the blow that had to count. Chris, face excited and alight, acted first, lunging forward to land a hit on the side of Trey's torso. I gasped, jumping to my feet in alarm with most of the crowd. The sound was deafening. It was clear from Chris's expression that he could taste victory, and I wondered if he was already imagining the strike that would kill Sonya. Sunset bathed his face in bloody light. Maybe it was because I'd seen enough of Eddie to learn some of the basics, but I suddenly realized something. Chris's movement was too rash and sloppy. Sure enough, Trey was able to evade the strike, and I breathed a sigh of relief. I sank back down to my seat. Those who had been certain he was about to be taken out roared in outrage. That left Trey with a beautiful opening to get in on Chris. My tension returned. Was this really any better? Trey â€Å"winning† the right to take a life? The point was moot. Trey didn't take the shot. I frowned as I watched. He didn't exactly fumble, but there was something that didn't seem right. There's a rhythm to fighting, where instinct and automatic responses take over. It was almost as though Trey had purposely fought against his next instinctive move, the one that said strike now! And in doing so, Trey left himself open. He took a hit from Chris, which knocked him to the ground. I rested a hand on my own chest, as though I'd also felt the blow. The crowd went crazy. Even the decorous masters jumped up from their seats, screaming approval and dismay. I had to forcibly stay seated. Every part of me wanted to run down there and make sure Trey was okay, but I had a feeling one of the armed members of my escort would shoot me or knock me out before I took two steps. My worry faded a tiny bit when I saw Trey stagger to his feet. Chris clapped Trey good naturedly on the back, grinning from ear to ear as those assembled shouted his name. Trey soon retreated to the crowded stands, yielding the victor's spot. His father met him with a look of disapproval but said nothing. The man who'd given out the clubs approached Chris with the sword I'd returned. Chris held it over his head, earning more applause. Near me, Master Jameson stood up and bellowed, â€Å"Bring out the creature!† Creature was hardly how I'd describe Sonya Karp as four heavily armed Warriors dragged her out across the dusty arena. Her legs barely seemed to work, and even from this distance, I could tell she was drugged. That was why Adrian couldn't reach her in dreams. It also explained why she wouldn't have used any magic to attempt escape. Her hair was a mess, and she wore the same clothes I'd seen her in that last night at Adrian's. They were bedraggled, but otherwise, she didn't seem to have any signs of physical abuse on her. This time, I couldn't stop myself from standing up. The blonde girl immediately put a hand on my shoulder, forcing me down. I stared at Sonya, wanting so desperately to help her, but knew I was powerless. Swallowing back fear and rage, I slowly sat back on the bleachers and turned toward the council. â€Å"You told me I'd have a chance to talk.† I remembered their sense of honor. â€Å"You gave your word. Doesn't that mean anything?† â€Å"Our word means everything,† said Master Ortega, looking offended. â€Å"You'll have your chance.† Behind Sonya's guard came two more men hauling a huge block of wood with arm constraints on it. It looked like it had come straight out of a medieval movie set, and my stomach twisted when I realized it was for: decapitation. The shadows had increased, forcing the men to bring out torches that cast sinister, flickering light around the arena. It was impossible to believe I was in twenty-first-century California. I felt like I'd been transported to some barbarian castle. And really, these hunters were barbarians. One of Sonya's guards pushed her to her knees from behind, forcing her head against the block's surface while he bound her hands with the leather restraints. In her addled state, it didn't require nearly the level of force the guy put into it. I couldn't believe they could act so self-righteous when they were about to end the life of a woman who could offer no resistance, let alone even knew she was here. Everyone was screaming for her blood, and I felt like I was going to get sick. Master Angeletti rose, and a hush fell over the arena. â€Å"We have gathered here from all parts of the country for a great thing. It is a rare and blessed day when we actually have a Strigoi in captivity.† Because she's not a Strigoi, I thought angrily. They'd never be able to capture a live one. â€Å"They plague decent humans like ourselves, but today we shall dispatch one back to Hell – one who's particularly insidious because of her ability to hide her true nature and pretend to be one of the more benign fiends, the Moroi – whom we will deal with one day as well.† Murmurs of approval ran through the crowd. â€Å"Before we commence, however, one of our Alchemist brethren would like to speak out on behalf of this creature.† The approval vanished, replaced by angry mutterings and glaring. I wondered uneasily if the guards who kept their guns pointed at me would turn on one of their associates if I was attacked. Master Angeletti held up his hands and silenced them. â€Å"You will show our little sister respect,† he said. â€Å"The Alchemists are kin, and once, we were one. It would be a momentous event if we could once again join forces.† With that, he sat down and gestured to me. Nothing else was offered, and I assumed this meant the floor was mine. I wasn't entirely sure how I was supposed to make my case or where. The council made the decisions, but this seemed like something everyone should hear. I stood up and waited for the girl with the gun to stop me from moving. She didn't. Slowly, carefully, I made my way down the bleachers and stood in the arena, mindful not to go near Sonya. I didn't think that would go over well. I kept my body angled toward the council but turned my head in a way that would hopefully carry to others. I'd given reports and presentations before but always in a conference room. I'd never addressed an angry mob, let alone spoken to such a large group about vampire affairs. Most of the faces out there were swallowed by shadows, but I could picture all those mad, bloodthirsty eyes fixed on me. My mouth felt dry, and, in what was a very rare occurrence, my mind blanked. A moment later, I was able to push through my fear (though it certainly didn't go away), and remember what I'd wanted to say. â€Å"You're making a mistake,† I began. My voice was small, and I cleared my throat, forcing myself to project and sound stronger. â€Å"Sonya Karp is not a Strigoi.† â€Å"We have records of her in Kentucky,† interrupted Master Jameson. â€Å"Eyewitnesses who saw her kill.† â€Å"That's because she was a Strigoi back then. But she isn't anymore.† I kept thinking the tattoo would stop me from talking, but this group was already well aware of the vampiric world. â€Å"In the last year, the Alchemists have learned a lot about vampires. You must know that the Moroi – your so-called ‘benign fiends' – practice elemental magic. We've recently found out there's a new, rare kind of magic out there, one that's tied to psychic powers and healing. That power has the ability to restore Strigoi back to their original form, be it human, dhampir, or Moroi.† A few angry denials quickly rose to a frenzy. Mob mentality in action. It took Master Jameson to quiet them again. â€Å"That,† he said simply, â€Å"is impossible.† â€Å"We have documented cases of three – no, four – people this has happened to. Three Moroi and a dhampir who once were Strigoi and are now in possession of their original selves and souls.† Speaking about Lee in the present tense wasn't entirely accurate, but there was no need to clarify. Besides, describing a former Strigoi who wanted to become Strigoi again probably wouldn't help my case. â€Å"Look at her. Does she seem Strigoi? She's out in the sun.† There wasn't much of it left, but even these fleeting rays of sunset would kill a Strigoi. With the way I was sweating from fear, I might as well have been out under a blazing midafternoon sun. â€Å"You keep saying this is the work of some twisted magic, but have you ever, even once, seen her in Strigoi form here in Palm Springs?† No one acknowledged that right away. Finally, Master Angeletti said, â€Å"She defeated our forces in the street. Obviously, she turned back into her true form.† I scoffed. â€Å"She didn't do that. Dimitri Belikov did – one of the greatest dhampir warriors out there. No offense, but despite all the training, your soldiers were hopelessly outclassed.† I was met with more aggressive gazes. I realized that probably wasn't the best thing I could've said. â€Å"You've been deceived,† said Master Angeletti. â€Å"No surprise since your people have long since become enmeshed behind the scenes with the Moroi. You aren't like us, down in the trenches. You don't come face-to-face with the Strigoi. They're evil, bloodthirsty creatures who must be destroyed.† â€Å"I agree with that. But Sonya's not one of them. Look at her.† I was gaining courage, my voice growing stronger and clearer in the desert night. â€Å"You keep bragging about capturing some terrible monster, but all I see is a drugged, restrained woman. Nice work. Truly a worthy enemy.† None of the council looked nearly as tolerant of me as they had before. â€Å"We simply subdued her,† said Master Ortega. â€Å"It's a sign of our prowess that we were able to do so.† â€Å"You've subdued an innocent and defenseless woman.† I didn't know if driving home that point would help, but I figured it couldn't hurt if they had twisted, chivalrous views of women. â€Å"And I know you've made mistakes before. I know about Santa Cruz.† I had no idea if this had been the same group whose men had gone after Clarence, but I was gambling the council at least knew about it. â€Å"Some of your more zealous members went after an innocent Moroi. You saw the errors of your way then when Marcus Finch told you the truth. It's not too late to correct this mistake either.† To my astonishment, Master Ortega actually smiled. â€Å"Marcus Finch? You're holding him up as some kind of hero?† Not exactly, no. I didn't even know the guy. But if he was a human that talked these crazy people down, then he must have some kind of integrity. â€Å"Why wouldn't I?† I asked. â€Å"He was able to see right from wrong.† Even Master Angeletti chuckled now. â€Å"I would never have expected an Alchemist to praise his sense of ‘right and wrong.' I thought your own views of that were immovable.† â€Å"What are you talking about?† I didn't mean to get derailed, but these comments were too puzzling. â€Å"Marcus Finch betrayed the Alchemists,† explained Master Angeletti. â€Å"You didn't know? I assumed a rogue Alchemist is the last person you'd use to make your case.† I was momentarily speechless. Was he saying†¦ was he saying that Marcus Finch used to be an Alchemist? No. He couldn't be. If he had been, then Stanton would have known who he was. Unless she lied about not having any record of him, a voice in my head warned. Master Jameson had apparently heard enough from me. â€Å"We appreciate you coming out here and respect your attempt to stand up for what you believe is true. We're also glad you were able to see just how strong we've become. I hope you'll take this news back to your order. If anything, your attempts here have demonstrated what we've long known: our groups need each other. Clearly, the Alchemists have gleaned a lot of knowledge over the years that could be very useful to us – just as our strength could be useful to you. Nonetheless,† he glanced over toward Sonya and scowled, â€Å"the point remains now that whatever your intentions, you truly have been deceived. Even if there's some tiny impossible chance that you're right, that she truly is a Moroi†¦ we can't take the chance that she's still been corrupted. Even if she believes she's been restored, she may still have been subconsciously influenced.† Again, I was speechless – but not because I appeared to have lost my case. Master Jameson's words were nearly identical to what Keith's father had said, when he'd told me Keith would be taken back to Re-education. Mr. Darnell had echoed the sentiment, that they couldn't take the risk of even a subtle bit of influence affectin g Keith. Extreme actions had been required. We're the same, I thought. The Alchemists and the Warriors. Years have divided us, but we came from the same place – in both our goals and blind attitudes. And then Master Jameson said the most shocking thing of all. â€Å"Even if she is just a Moroi, it's no great loss. We'll come for them eventually anyway, once we've defeated the Strigoi.† I froze at those words. The blonde girl came forward and again forced me to sit down on the first row of the bleachers. I offered no resistance, too shocked at what I'd just heard. What did they mean they'd come for the Moroi? Sonya could just be the beginning, then the rest of my friends, and then Adrian†¦ Master Angeletti snapped me back to the present. He made a grand gesture toward Chris as he spoke. â€Å"By the divine power we have been granted to bring light and purity into this world, you are authorized to destroy this creature. Commence.† Chris raised the sword, a fanatical gleam in his eyes. A happy gleam, even. He wanted to do this. He wanted to kill. Dimitri and Rose had killed many, many times, but both had told me there was no joy in it. They were glad to do what was right and defend others, but they didn't take pleasure in bringing death. I'd been taught the existence of vampires was wrong and twisted, but what I was about to witness was the true atrocity. These were the monsters. I wanted to scream or cry or throw myself in front of Sonya. We were a heartbeat away from the death of a bright, caring person. Then, without warning, the silence of the arena was pierced with gunfire. Chris paused and lifted his head in surprise. I flinched and looked immediately toward the armed escort, wondering if they'd take it upon themselves to become a firing squad. They looked just as surprised as me – well, most of them. Two of them didn't show much emotion at all – because they were crumpled on the ground. And that was when Dimitri and Eddie burst into the arena.

Accounting Essays

Accounting Essays Accounting Essay Accounting Essay D2ACC100 FINANCIAL ACCOUNTING MID SEMESTER EXAM REVISION COMPILATION D2 ACC 100 D2 ACC 100 ACKNOWLEDGEMENT: * Extracted from Past Year Mid Term Exam Paper: D2ACC100 – SEM 1, 2006 – SEM 3, 2007 * Original idea belongs to Mr Gooi Chee San * Some of the questions have been modified to cater the needs of current student Sem 3, 2007 Question 3 Cabao is a financial consultancy firm. It updates its accounts everyday. Indicate the immediate effect of the following errors on each of the accounting elements described in the column headings below, using the following code: O=overstated U=understated NE=no effectD2 ACC 100 D2 ACC 100 Copy the table below before answering. Error| Net Income| Total Assets| Total Liabilities| Owner’s equity| Example: Receives $200 cash for services rendered the transaction was recorded as $20. | U| U| NE| U| (a) Cabao bought an office table for $500. It was recorded as purchase. | | | | | (b) The owner withdrew $800 cash. No record was made. | | | | | (c) Cabao provided consultancy service for $2,300. It was recorded as $3,200. | | | | | (d) Recorded electricity expense payment twice. | | | | | (e) Received $6,000 for consultancy service to be provided next year. It was recorded as debit cash and credit consultancy revenue. | | | | | Sem 2, 2007 Question 3 ABC is a firm providing management consultancy services. Indicate the immediate effect of the following errors on each of the accounting elements described in the column headings below, using the following code: O=overstated U=understated NE=no effect Copy the table below before answering. ErrorD2 ACC 100 D2 ACC 100 | Net Income| Total Assets| Total Liabilities| Owner’s equity| Example: Received $200 each for services rendered to a customer, but recorded the transaction as $20. U| U| NE| U| (a) Depreciation expense was $5,000 for the period. It was wrongly charged as $3,000. | | | | | (b) Provided consultancy service to a client on credit basis. It was recorded as DR. Service Revenue CR. Accounts Receivable. | | | | | (c) Bought motor vehicle insurance policy on credit basis. It was recorded DR. Prepaid Insurance CR. Cash. | | | | | (d) Bought office equipment on credit basis. The of fice equipment was received but no payment was made yet. No entry was made at all on this purchase. | | | | | (e) The owner withdrew $2,000 for his family use. It was recorded as DR. Entertainment expense CR. Cash. | | | | | Sem 1, 2007 Question 3 Indicate the immediate effect of the following errors on each of the accounting elements described in the heading below. The business provides consultancy services to clients. Using the following code: O=overstated U=understated NE=no effect (Before answering, copy the table below) Error| NetProfit| TotalAssets| TotalLiaD2 ACC 100 D2 ACC 100 bilities| Owner’sequity| Example: Received $500 cash for consultancy services rendered to a client, but recorded the transaction as $50. U| U| NE| U| (i)Did not record the utilities used. The amount has not yet been paid. | | | | | (ii)Bought and paid $200 for office supplies. The office supplies were kept in the cupboard. No entry has been made. | | | | | (iii)Provided consultancy service to a client for $4,000 on credit basis. No entry was made. No money was received. | | | | | (iv)Depreciation expense of motor vehicle was recorded twice. | | | | | (v )Provided consultancy service to a client for $800 on account. It was correctly recorded. When the $800 was received, it was recorded as DR Cash and CR Revenue. | | | | | Sem 3, 2006 Question 2 Indicate the immediate effect of the following errors on each of the accounting elements described in the column heading below, using the following code: O = overstated U = understated NE = no effect Copy the table below before answering. Error| NetProfit| TotalAssets| TotalLiability| Owner’sequity| Example : Received $200 cash for services rendered to a customer, but recorded the transaction as $20| U| U| NE| U| (a) Billed for electricity used inD2 ACC 100 D2 ACC 100 the month. Not paid and not recorded. | | | | | (b) Bought a computer for office use, terms n/30. It was recorded debit office expense and credit cash| | | | | (c) Provided service to a client and received cash. It was recorded twice| | | | | (d) Forgot to charge the depreciation of building| | | | | (e) Paid wages expense for the month. It was recorded; debit office supplies expense and credit cash. | | | | | Sem 2, 2006 Question 3 (20 marks) Indicate the immediate effect of the following errors on each of the accounting elements described in the column heading below, using the following code: O= overstated U=understated NE=no effect Copy the table below before answering. Error| Net Profit| Total Assets| Total Liability| Owner’s Equity| Example: Received $200 cash for services rendered to a customer, but recorded the transaction as $20. | U| U| NE| U| (a) Did not record purchase of inventory on credit basis, n/60. | | | | | (b) Did not charge depreciation expenD2 ACC 100 D2 ACC 100 se of office equipment. | | | | | (c) Did not record withdrawal of $500 by owner for his family use. | | | | | (d) Paid wages expense once but recorded twice. | | | | | (e) Paid to Radio Station for advertisement to be aired next month, but the payment was not recorded. | | | | Sem 3, 2007 Question 2 Pasig is a trading business. An extract of the ledger balances as at 31 August 2007 is shown below. Pasig uses the periodic inventory system. | $| Cash at D2 ACC 100 D2 ACC 100 bank (DR)Office equipmentMotor vehicleInventoryAccounts payableAccounts receivableCapital| 55,00015,00023,00012,00090,00080,000 95,000370,000| In September 2007, the following events took place: S ept 03| Pasig issued a cheque $2,000 to its supplier for purchases made in August 2007. | Sept 05| Bought inventory for $10,000 on the following terms 10/15, n/60. Sept 10| Pasig received a cheque of $7,000 from its customer for sales made in August 2007. | Sept 14| Pasig issued a cheque to fully settle the purchase made on September 05, 2007. | Sept 17| Sold inventory for $28,000 on the term 2/10, n/45. | Sept 20| The owner of Pasig issued a business cheque of $4,000 for his son to go for a private holiday. | Sept 25| Pasig purchase a computer, $3,000 by cheque, for office use. | Sept 29| Paid $9,000 to its employees for work done in September 2007. | (Ignore Goods Services Tax) REQUIRED: a)Show ALL the ledger accounts (T-account) and post the September transactions. (NO JOURNAL ENTRY IS REQUIRED) (b)Prepare a Trial Balance as at 30 September 2007. Sem 2, 2007 Question 2 Luzon started its business operation in 1824 as a trading enterprise. An extract of its ledger balances as at 3 0 April 2007 is show below. Luzon has been using the period inventory system since inception. All payments and receipts are through its bank account. Ledger balances as at 30 April 2007 Ledger accounts| $| Cash at bank (DR)CapitalBank loanAccounts payableSalary payableOffice equipmenD2 ACC 100 D2 ACC 100 Motor vehiclesAccounts receivableInventory| 80,000149,00050,00044,0003,00018,00064,00059,000 25,000 492,000| In May 2007, the following events took place: May 2| Luzon paid $3,000 to its employee for the salary it owed in April 2007. | May 4| Luzon sold some inventory for $11,000 and received payment immediately. | May 7| It bought $40,000 inventory on the following terms 5/10, n/60. | May 10| The owner of Luzon issued a cheque of $20,000 (from Luzon’s account) for his son to buy a motor vehicle. His son is studing in a French University. | May 14| Luzon sold some inventory for $17,000 on the following terms 3/5, n/30. May 16| Luzon fully settled the amount owed for the purch ase made on May 7. | May 23| Luzon paid $16,000 to its supplier for the purchase incurred in April 2007. No discount was granted. | May 29| Luzon bought a brand new photostat machine for $4,000, it was paid by cheque. | May 31| Luzon paid $6,000 to its workers for work done in May 2007. Luzon also paid $2,000 for the utilities consumed in May 2007. | (Ignore Goods Services Tax) REQUIRED: (a)Show ALL the ledger accounts (T-account) and post the May 2007 transactions. (NO JOURNAL ENTRY IS REQUIRED) (b)Prepare a Trial Balance as at 31 May 2007. Sem 1, 2007 Question 2 SiemReap is a trading business. It buys and sells a standard-sized refrigerator. An extract of the ledger balances as at 31 January 2007 is shown below. The business uses the periodic inventory system. Cash at bank (DR)Office equipmentCapitalAccounts receivableAccounts payableMotor vehiclesTotal| $80,00030,000115,00070,00085,000 20,000 400,000| In February 2007, the following events took place:- February 02| SiemReap received a cheque of $13,000 from its customer for the sales made in January 2007. | February 05| Bought a dozen refrigerator for $50,000 on the following terms 2/10, n/60. February 07| SiemReap paid $35,0D2 ACC 100 D2 ACC 100 00 by cheque for purchases made in January 2007. | February 09| SiemReap sold a few refrigerator for $100,000 on the following terms 3/10, n/45. | February 11| The owner of SiemReap issued a cheque of $8,000 to himself for personal use. | February 14| SiemReap fully settled the purchase made on February 05, 2007| February 18| SiemReap received a cheque of $97,000 from its customer for sales made on February 09, 2007. | February 26| SiemReap paid $6,000 by cheque to a television broadcasting company for advertisement to be aired on 15 March 2007. February 28| SiemReap paid $7,000 to its employee for February 2007 salary. | (Ignore Goods Services Tax) REQUIRED: (a)Show ALL the ledger accounts (T-account) and post the February 2007 transactions. NO JOURNAL ENTRY IS REQUIRED (b)Prepare a trial balance as at 28 February 2007. Sem 3, 2006 Question 3 Karon is a trading business. It buys goods in bulk and retails them in small quantity. The following is an extract of Karon’s ledger balances as at 30 September 2006. Karon uses the periodic inventory system. Karon : Ledger balances as at 30 September 2006. | | Accounts receivables| $50 000| Accounts payables| 70 000| Motor vehicles| 60 000| Accumulated depreciation of motor vehicles| 20 000| Wages and salaries payable| 8 000| Cash at bank (DR)| 35 000| Capital| 72 000| Inventory| 25 000| | $340 000| In October 2006, the following events took place. 2006| | Oct 02| Karon issued a cD2 ACC 100 D2 ACC 100 heque $8000 to pay the salary for September 2006| | | Oct 06| Sold some inventory for $60 000 on the following terms 5/10, n/60| | | Oct 09| Karon collected a $10 000 cheque from its customer for sales made in the previous month. | | | Oct 12| Karon bought some inventory for $100 000 on the following terms 3/5, n/60| | | Oct 14| Karon issued a cheque to fully settle for the purchase made on October 12| | | Oct 15| Karon received a cheque from its customer for the sales made on October 06| | | Oct 19| Karon bought a new computer for business use. It paid by cheque $5000| | | Oct 23| The owner withdrew $6,000 for family use| | | Oct 31| Paid its workers $4,000 for the work done in October 2006| (IGNORE GOODS SERVICES TAX) REQUIRED: (a)Show ALL the ledger accounts (T-account) and post the October transactions (No journal entry is required) (b)Prepare a trial balance as at 31 October 2006. Sem 2, 2006 Question 2 (30 marks) Ubud started its business operation on 1 May 2006. It uses the periodic inventory system. An extract of its Ledger balances as at 31 May 2006 is as follows: Ubud: Ledger balances as at 31 May 2006| Cash at bank (DR)| $ 78,000| Capital| 90,000| Rental expense| 5,000| Sales| 70,000| Accounts receivable| 40,000| Accounts payable| 35,000| Purchases| 60,000| Wages and salaries expense| 2,000| Utilities expense| 3,000| Office equipment| 7,000| | 390,000| In June 2006, the following events took place. All payments and receipts were through the cash at bank account. June 2| Ubud sold some inventory for $12,000 cash. | June 5| Ubud issued a cheque of $9,000 to its supplier for purchases made in May 2006D2 ACC 100 D2 ACC 100 .| June 7| Bought some inventory for $60,000 on the following terms 5/10, n/60. | June 9| Issued a cheque of $38,000 for purchase of a motor vehicle for business use. | June 9| Paid $3,000 for the motor vehicle insurance policy, coverage from June 9, 2006 to June 9, 2007. | June 16| Ubud issued a cheque to fully settle purchase made on June 7, 2006. | June 19| Sold some inventory for $100,000 on the following terms 2/10, n/60. | June 28| Ubud received a cheque from a customer for sales made on June 19. June 30| Paid its workers $2,000 for the work done in June 2006. | REQUIRED: (a)Show all the ledger accounts (T-account) brought down from May 2006 and then post the June 2006 transactions. (No journal entry is required) (b)Prepare a trial balance of Ubud as at 30 June 2006. Sem 1, 2006 Question 2 PWC is a trading business. The merchandise business has been in operation for a numb er of months. The following balances were extracted from the Accounting Records of the business as at 31 May 2005. | $| | Cash at bank | 27,000| (DR)| Premises rent expense| 6,000| | Office equipment| 5,000| | Motor vehicles| 26,000| | Purchases| 42,000| | Accounts payable| 20,000| | Sales| 86,000| | Accounts receivable| 24,000| | Prepaid insurance| 3,000| | Salary expense| 6,000| | Telephone and electricity expense| 4,000| | Capital| 37,000| | | 286,000| | The business continued its operation in June 2005. The following events took place in June 2005. (The business has chosen to apply the Periodic Inventory System and will continue to use it in the future. ) All payments and receipts were through its bank account. June 02| PWC paid $8,000 by cheque for the purchases made in May 2005. June 03| PWC received $12,000 from its customers for sales made in May 2005. | June 08| Sold inventory, $18,000, on the following terms 5/10, n/30| June 12| Bought $1,000 worth of pencils, pens, paper etc for office use. It was paid by cheque. D2 ACC 100 D2 ACC 100 | June 16| Bought inventory, $16,000, on the following terms 3/15, n/30| June 18| PWC issued a $8,000 cheque for the purchase made in May 2005. Th e supplier gave PWC $1,000 discount for early settlement of account. | | | June 20| The owner of PWC bought a computer, $2,000, for his son’s personal use. He issued a cheque of $1,000 using PWC’s bank account. His wife paid $1,000 from her personal savings account. | | | June 29| PWC paid $2,000 for Telephone and Electricity used in June 2005. | | | June 29| PWC paid $3,000 to its workers for the work done in June 2005. | (Ignore Goods and Services Tax) REQUIRED: (a) Show all the Accounting Entries in the Ledger Accounts (T-accounts) and post the above transactions (NO JOURNAL ENTRY IS REQUIRED) (b) Extract a Trial Balance of the business as at 30 June 2005 after the posting of the above transactions in (a). Sem 3,2007 Question 1 Kaloonkan is a trading business. Its financial year end is 31 October each year. An extract of Kaloonkan’s ledger accounts is shown below. Trial balance as at 31 October 2007 | DR $’000| CR $’000| Advertising expenseMachineriesAccounts receivablesLand, at costBuilding, at costCash at bankDiscount allowedDrawingsRepair expenseDiscount receivedCapitalBank Loan, due on 1. 1. 2011Accounts payablesService RevenuePrepaid insuranceUtilities expenseOffice suppliesInteresD2 ACC 100 D2 ACC 100 t expenseBuilding maintenance expenseSundry operatng expenseSalaries and wages expensesOffice equipmentManagement consultancy expense| 271,160340226300401430132011124257515140520 10| 107444361001,800| Other data included: i) The prepaid insurance is valid for a twenty-month period, starting from 01 November 2006. (ii) Supplies worth $20,000 have been used during the year (iii) The utilities consumed in October 2007 was $11,000. No payment has been made and no entry has been made. (iv) Out of the service revnue, $100,000 is yet to be earned REQUIRED: (a)Prepare a detailed Income Statement of Kaloonkan for the year ended 31 October 2007. (b)Prepare a Statement of Owner’s equity for the year ended 31 October 2007. (c)Prepare a Balance Sheet as at 31 October 2007. Sem 2, 2007 Question 1 Clarke Angeles is a sole proprietorship business. Its financial year end is 30 June each year. Below is a trial balance of Clarke Angeles as at 30 June 2007. All in thousand. | DR $’000| CR $’000| Advertisement expenseWages and salaries expenseMotor vehicle expensePrepaid insuranceSundry operating expensesDiscount allowedDelivery chargesAccounts receivableCash at bankDrawingsMotor vehicles, at costLandBuildingInterest expenseAccomodation expenseOffice EquipmentElectricity and Telephone expensesPremises rental revenueDiscount receivedAccounts payableConsultationD2 ACC 100 D2 ACC 100 FeesCapitalCommision RevenueNotes payable, due 29 June 2007| 168018242019138018208010040062341849| 38257076840033 50| (Ignore Goods Services Tax) Other data given: (i) The owner withdrew $4,000 cash on 28 June 2007. No entry has been made. (ii) Clarke Angeles advertised its products over the local radio station on 27 June 2007. It costs the business $5,000. It has not yet paid and no entry has been made at all for this advertisement. (iii) The prepaid insurance is valid from 01 July 2006 to 30 June 2007. (iv) Rental of $4,000 is yet to be received REQUIRED: (a)Prepare a detailed Income Statement of Clarke Angeles for the year ended 30 June 2007, and (b)A statement of Owner’s Equity for the year and a detailed Balance Sheet as at 30 June 2007. Sem 1, 2007 Question 1 Angkor is a trading business. It prepares its financial statements once a year. Its financial year end is 31 January. An extract of its ledger accounts is shown below. Trial balance as at 31 January 2007| | DR $’000| CR $’000| Management fee expense| 72| | Prepaid advertisement| 20| | Wages and salaries expense| 222| | Accomodation charges| 22| | Drawings| 20| | Discount allowD2 ACC 100 D2 ACC 100 ed| 33| | Cash at bank| 40| | Land, at cost| 200| | Building, at cost| 300| | Accounts receivable| 380| | Vehicle| 1,030| | Prepaid insurance| 24| | Utilities expense| 60| | Secretarial fee expense| 50| | Interest expense| 30| | Motor vehicle, at cost| 260| | Beginning inventory, 01 February 2006| 240| | Sundry expense| 18| | Service Fee| | 1,650| Accounts payable| | 170| Loan| | 300| Capital, 1. 2. 2006| | 873| Discount received| _____| 28| Other data given: i) The prepaid insurance was valid for the period 1 February 2006 to 31 January 2007. (ii) The utilities used in January 2007 were $5,000. No entry has been made. (iii) The prepaid advertisement is for 4 days, between 30 January 2007 to 2 February 2007. It was paid for advertising its products in the local newspaper. (iv) 10% of service fee is yet to be earned REQUIRED: (a)Prepare a detailed Income Statement (Profit and Loss) for the year ended 31 Ja nuary 2007. (b)Prepare a Statement of Owner’s Equity for the year ended 31 January 2007. (c)Prepare a Balance Sheet Statement as at 31 January 2007.

Free Essays on Gettysburg

This most famous and most important Civil War Battle occurred over three hot summer days, July 1 to July 3, 1863, around the small market town of Gettysburg, Pennsylvania. It began as a skirmish but by the time it ended, it involved 160,00 Americans. Before the battle, major cities in the North such as Philadelphia, Baltimore and even Washington itself, were under threat of attack from General Robert E. Lee’s Confederate Army of Northern Virginia which had crossed the Potomac River and marched into Pennsylvania. the Union Army of the Potomac under its new and untried commander, General George G. Meade, marched to intercept Lee. On Tuesday morning, June 30, an infantry brigade of Confederate soldiers searching for shoes headed toward Gettysburg (population about 2,400). The Confederate commander looked through his field glasses and spotted a long column of Federal cavalry heading toward the town. He withdrew his brigade and informed his superior, Hen. Henry Heth, who in turn told his superior, A.P. Hill, he would go back the following morning and â€Å"get those shoes†. This kinda of tells you how much of an advantage the North had over the South. Desperate bare-footed men risked their lives for shoes. Wednesday, July 1, two divisions of Confederates headed back to Gettysburg. They ran into Federal cavalry west of the town at Willoughby Run (I have Willoughby Run on my model here) and the skirmish began. Events quickly escalated. Lee rushed 25,000 men to the scene while the Union had less than 20,000. After much fierce fighting and heavy casualties on both sides, the Federals were pushed back through the town of Gettysburg and regrouped south of the town along the high ground near the cemetery (which is here on my map). Lee ordered Confederate General R.S. Ewell to seize the high ground from the battle tired Federals . Gen. Ewell hesitated to attack thereby giving the Union troops a chance to ... Free Essays on Gettysburg Free Essays on Gettysburg This most famous and most important Civil War Battle occurred over three hot summer days, July 1 to July 3, 1863, around the small market town of Gettysburg, Pennsylvania. It began as a skirmish but by the time it ended, it involved 160,00 Americans. Before the battle, major cities in the North such as Philadelphia, Baltimore and even Washington itself, were under threat of attack from General Robert E. Lee’s Confederate Army of Northern Virginia which had crossed the Potomac River and marched into Pennsylvania. the Union Army of the Potomac under its new and untried commander, General George G. Meade, marched to intercept Lee. On Tuesday morning, June 30, an infantry brigade of Confederate soldiers searching for shoes headed toward Gettysburg (population about 2,400). The Confederate commander looked through his field glasses and spotted a long column of Federal cavalry heading toward the town. He withdrew his brigade and informed his superior, Hen. Henry Heth, who in turn told his superior, A.P. Hill, he would go back the following morning and â€Å"get those shoes†. This kinda of tells you how much of an advantage the North had over the South. Desperate bare-footed men risked their lives for shoes. Wednesday, July 1, two divisions of Confederates headed back to Gettysburg. They ran into Federal cavalry west of the town at Willoughby Run (I have Willoughby Run on my model here) and the skirmish began. Events quickly escalated. Lee rushed 25,000 men to the scene while the Union had less than 20,000. After much fierce fighting and heavy casualties on both sides, the Federals were pushed back through the town of Gettysburg and regrouped south of the town along the high ground near the cemetery (which is here on my map). Lee ordered Confederate General R.S. Ewell to seize the high ground from the battle tired Federals . Gen. Ewell hesitated to attack thereby giving the Union troops a chance to ...

IGCSE English Paper 3 Model answers Essay Example

IGCSE English Paper 3 Model answers Essay Example IGCSE English Paper 3 Model answers Essay IGCSE English Paper 3 Model answers Essay IGCSE English Paper 3 Model answers BY Anusha291098 Description of a sunny day:- The freshly watered grass gleams as if it were dotted with sparkling diamonds in the late afternoon day. Beautiful, wild flowers grow untamed and uncultivated on one side of the field while on the other side trees covered the perimeter as far as the eyes could see. A silent stream trickles gently through the clean-cut rocks placed in middle of the field, divided the field into two. Not many knew where to find this sun-dappled, thereal beauty of Gods private chapel and those who did, did not dare to come here for the fear of getting lost from the clearly marked trail. As I lay down on the soft grass I cannot help but wonder how silly people can be, staying away from this beautiful gift provided by nature itself, but at the same time Im glad for the privacy. I place one hand in the stream and watch the water run thorough my fingers, shimmering magically in the fierce sun. Though it seems like Im not the only one njoying this paradise, a shadow looms over me blocking the radiant sun rays. I look up to see a family of four; two parents and their two children trekking in the woods. They mustVe been lost, from the look of their faces. Tear paths show clearly on their mud cover faces and they break out in big smiles when they see me. I stand up, and the mother starts talking, explaining how they got lost in the woods that morning after having wandered what they thought a few meters away from the trail. I quickly ive them my canister of orange Juice, which they quickly gulp down hungrily. After theyVe calmed down considerably I give them directions to the highway where theyVe left their car. They thank me profusely and leave with the extra map and compass I always keep with me. What an interesting day! , I think to myself. The sun retreats below the rim of the turning world, creating an aura of mystery and magic. Indigo hues deepen around the mesmerizing and occasionally surprising field that IVe come to love in the few years IVe known it.

Bussiness Plan for Start-up Restaurant Dissertation

Bussiness Plan for Start-up Restaurant - Dissertation Example This dissertation demonstrates a business plan, that is designed for a restaurant named ChopChop, that deals in organic food items such as salads and health juices in Doha, Qatar. As per the market analysis performed, it was observed that majority population of Qatar is expatriates that increase the scope for continental food flavors among the target customers. A primary analysis performed among the target market customers showed tendency towards consuming healthy food in comparison to fast-food items. Price is not a major issue for the customers of the selected region. The services of Chopchop will be designed in an individual manner wherein the customers can select the ingredients to be put in their salads from a large variety of vegetables in the store. Also, wraps can be served along with the salads with meat, beef and shrimp. The strategic aim of ChopChop is to capture the target market with a differentiation focus. The pricing of the products will be designed with price skimmin g strategy for increasing product life in market. The finical calculations showed that ChopChop can achieve its break-even point by the end of 7 months of its initiation. It has been recommended that the online activities such as website development should be minimized during the first year and replaced with the provision of launching ChopChop with two stores. In conclusion, the researcher recommends a possible future strategy for the company, that will be mostly focused towards identification and penetration of other potential Middle Eastern markets.

Ethical management Research Paper Example | Topics and Well Written Essays - 750 words

Ethical management - Research Paper Example Market culture is one of the corporate cultures that focus on competition, both at the level of the market competitors and its employees. It is a culture characterized by the desire of an organization to dominate the market to be able to have an advantage over their competitors (Scollon & Scollon, 2011). Bodine succeeded in coming up with this culture by assembling a team of hardworking, well informed, aggressive, energetic, innovative, enthusiastic, and highly competitive individuals. In addition, Bodine ensured that his sales team was paid handsomely to motivate them and to keep them off from their competitors. The Pace culture can be considered to be post conventional level of ethical development (Qizilbash, 2005). This is because there is a sense of independence among the employees. Most of them recognize the existence of laws, but they believe that these laws can be easily changed when deemed necessary; a good example is the case of Cody Rudisell possessing Raleigh-Tech’s trade secrets. Ali Sloan should have a forum with Cody Rudisell with the aim of pointing out the risk involved by involving in the illegal and unethical act that is to the contrary of the culture of the organization. She is supposed to point it out categorically to Cody Rudisell that he stands a chance of losing his job in the event that Bodine does not approve his tactics.

Creating and Managing New Venture Essay Example | Topics and Well Written Essays - 2000 words

Creating and Managing New Venture - Essay Example First, the individual who identifies the opportunity to pursue, secondly, the entrepreneur who seeks resources from the society and finally the society who acquires hidden resources in the form of risks and opportunities. Entrepreneurship is critical to enhancing the innovativeness and responsiveness of businesses, to boost productivity and to improve cost structures and trade performance. The entrepreneurial spirit provides the entrepreneur to uphold new opportunities in the form of new developing markets, new products, new methods of production and management, new marketing channels, the discovery of new inputs and the establishment of new businesses and even new organisational forms. Entrepreneurship equips the entrepreneur with the analysis of how new ideas or information for reconfiguring objects in the material and social world can be implemented thereby creating a new venture harnessed to enhance a nation's wealth. (Harper, 2003, p. 1) Creativity, problem solving, and decision making are three keys which are linked together to survive through a new venture successfully. Creative thinking produces outcomes that welcome problems whereas problems require problem solving response. The response calls for creative aspects; therefore we can say that problem solving is actually creativity. That means creativity and problem solving overlaps each other, thereby producing a creative idea that invokes problem solving and decision making. (Kirton, 2003, p. 136) New Initiatives - Opportunity Recognition A recent Academy of Management Review article stated, "We see the field of entrepreneurship in the light of examination in which opportunities are discovered and analysed in context with how, whom, and what. These highlight future goods and services under discovery and exploitation". (Shane and Venkataraman 2000:218). In contrast with this theory, Schumpeter (1942) described entrepreneurship in terms of creative destruction, whereby an innovation disrupts the equilibrium or status quo in the marketplace. Christensen et al. (1989) proposed a new definition of recognising opportunity in the light of entrepreneurship, according to which a new profitable venture can be initiated when a new business innovation is created or when an existing business is improved. Both the cases lead to a profitable venture. (Christensen et al. 1989:3). According to an OpR theoretical Model, opportunity recognition is inherently a creative process. (Welsch, 2003, p. 74) which in the eyes of Christensen et al. (1994) is nothing but a creative step towards the entrepreneurial process. Others have described OpR as the artistic creation of a new venture (Hills, 1995) particularly in the condition in which the opportunity continues to be processed on the basis of market feedback. Five basic elements of creativity that can fit into entrepreneurship according to Csikszentmihalyi (1996) are preparation (OpR initiation process which starts with the knowledge and expertise of the entrepreneur), incubation (Idea consideration), insight (cognitive evaluation of realising profitable opportunity), evaluation (Formation of insights into businesses), and elaboration (where insight is actualised). (Welsch, 2003, p. 75) The contemporary business environment based upon innovation is analysed in terms of increased risk, decreased ability to forecast, fluid firm and industry

Organizational Management Essay Example | Topics and Well Written Essays - 500 words

Organizational Management - Essay Example Perhaps the most overarching consideration is Oliver’s vision. The case study indicates that Oliver has an evangelical-like enthusiasm for his business, particularly the authenticity of his food products. One considers that in terms of leadership theory such an approach is largely akin to a charismatic leadership style, as Oliver leverages his intensity for the business to inspire the employees around him. This approach could be implemented in different management contexts through ensuring that the organization’s mission and purpose is aligned in a socially responsible way. This would encourage employee identification with the leader and the organization’s larger evangelical purposes. Notably, such an evangelical approach has prominently emerged in technology companies such as Apple, Inc. and to a lesser extent Facebook. The study indicates that Oliver and his associates had a rigorous selection process in choosing the trainees. To a degree this process can be an alyzed in terms of prominent OB theories and HRM practices. In terms of OB theories the trainees were chosen based on a belief that their personality could eventually function in the environment Oliver had envisioned. HRM practices were implemented as the interviews took on a structured process, where potential trainees were called back for later interviews.

Creativity in young children Essay Example | Topics and Well Written Essays - 500 words

Creativity in young children - Essay Example The active imaginings of young kids are exceedingly developed and regularly utilized within creativity. Imaginings comes to life as revolutions evolve within play. An early infantile classroom is supposed to encompass opportunities for kids to see and feel beautiful things to offer the inducement for artistic development. Philosophies and models can offer additional ways to comprehend creativity. For instance, the psychoanalytic theory asserts that creativity was the outcome of an involuntary battle between the sensual urges of the individual and the effects of the social principles (superego). Behavioral philosophers have confidence in the significance of support (reward) within scholarship responses to specific stimuli. The humanistic concept states that the creative individual is seen as a self-actualized being who utilizes her abilities to develop into a fully operational and psychologically healthy individual. The constructivist notion concentrates on the expansion of reasoning, and that people are active partakers in the creation of their individual knowledge. Additionally, the social constructivist philosophy is constructed on the conviction that knowledge is too composite to be studied within a vacuum. In its place, it is supposed to be studied within the societal and historical framework wit hin which it takes place. (Isbell & Raines, 2013) Creativity is a fragment of the evolving progression via brain development, affective development, which is the thinking procedure, and holistic progress. The practice is affected by the distinctive characteristics that develop from every child. The environment within which the kid resides interacts with specific abilities to create even more distinctions. Consequently, the child has an impact on his surroundings and, in turn, the surroundings affect the kid. The environment contains of individuals, places, objects, along with

Organizational Management Essay Example | Topics and Well Written Essays - 500 words

Organizational Management - Essay Example Perhaps the most overarching consideration is Oliver’s vision. The case study indicates that Oliver has an evangelical-like enthusiasm for his business, particularly the authenticity of his food products. One considers that in terms of leadership theory such an approach is largely akin to a charismatic leadership style, as Oliver leverages his intensity for the business to inspire the employees around him. This approach could be implemented in different management contexts through ensuring that the organization’s mission and purpose is aligned in a socially responsible way. This would encourage employee identification with the leader and the organization’s larger evangelical purposes. Notably, such an evangelical approach has prominently emerged in technology companies such as Apple, Inc. and to a lesser extent Facebook. The study indicates that Oliver and his associates had a rigorous selection process in choosing the trainees. To a degree this process can be an alyzed in terms of prominent OB theories and HRM practices. In terms of OB theories the trainees were chosen based on a belief that their personality could eventually function in the environment Oliver had envisioned. HRM practices were implemented as the interviews took on a structured process, where potential trainees were called back for later interviews.

MARKET RESEARCH Essay Example | Topics and Well Written Essays - 1500 words

MARKET RESEARCH - Essay Example â€Å"Different kinds of market research need to be conducted during different periods in the life cycle of a company and those of a product† (Hewitt, 2011). For a market oriented company like Kellogg’s, market research adds business value and improves the company’s competitive advantage. Before launching a new product, Kellogg’s usually conducts a market research to understand the preference of consumers concerning new products and this helps them to reduce the chances of failure. The major difference between qualitative and quantitative research are that the qualitative one is subjective and the quantitative one is mainly objective. Inductive method is used in qualitative while the deductive method is used in quantitative research. The qualitative research is text-based whereas the quantitative one is number-based. The method used under qualitative research involves focus groups and in-depth interviews while surveys and structured interviews are the meth ods adopted in quantitative research. Qualitative research focuses on smaller groups, on the other hand, the quantitative one deals with larger groups. The former one spends more time for selecting subjects, while the latter takes more time on data processing. The data collected using qualitative research is unstructured whereas quantitative research collects structured data. â€Å"Kellogg’s has flourished through skilful marketing of good products, and by creating and sustaining a highly valuable brand name† (Kellogg’s: Revitalizing a valued character, n.d). Kellogg’s company faces the problem of innovation when compared to other competitors. Further qualitative and quantitative research is necessary to know the consumer preference and to increase the demand for commodities. Competition from other companies can only be reduced by introducing new innovative products, which is possible through market research. The problem of substitute goods is faced by th e company, which can be tackled only through perfect knowledge about the market and this further increases the need for market research. To expand market internationally, the knowledge of foreign market is a must and so further qualitative and quantitative research is required. Section 2- Findings from marketing research: Critically analyze the 4 stages that Kellogg’s underwent in order to launch the new Crunchy Nut bites. Provide a critical analysis for each stage. Also provide 2 suggestions to improve Kellogg’s marketing research in this instance. Kellogg’s is concentrating on importance of market research during the launch and development of Crunchy Nut bites. Kellogg’s undertook four different stages of research in order to develop this new product. Stage 1: Discovery: Kellogg’s is a market oriented organization, wherein, market oriented means that the entire organization focuses on the needs of its customers. So, in order to find the needs of the customers, Kellogg’s has done a research to identify a set of new food ideas that would be appropriate for developing the new Crunchy Nut product. The company has also conducted secondary research to find out modern trends in the cereal market and to acknowledge new products, flavors and food from around the world. â€Å"Kellogg’s have a world-class food research and development facility, Kellogg’s food scientists, nutritionist and engineers turn wholesome grains and other

The Lifelong Affects and Consequences of Domestic Violence Essay Example for Free

The Lifelong Affects and Consequences of Domestic Violence Essay Domestic Violence has been proven to have an unhealthy impact on the victims exposed to the violence. Most people do not realize the scope of the potential adverse affects that domestic violence has on adult victims, pregnant victims, children and adolescents that are exposed to the type of behavior. When a woman is pregnant and becomes a victim of domestic violence, she is not the only one affected, but her fetus is as well. Domestic violence has been linked to physical, mental and emotional damage to its victims which can result in the development of significant disorders that linger throughout their life. The prevention and assessment for domestic violence is very essential in order to stop the adverse affects that it has on the victims and society as a whole. Domestic violence has been given several names throughout history which includes: intimate partner violence (IPV), partner abuse, abuse, marital abuse, spousal abuse and battering to name a few (Breiding Ziembroski, 2010). Domestic violence is considered to be an event, multiple or pattern of abusive behavior that includes verbal, physical and sexual abuse towards an intimate partner or family member (Breiding Ziembroski, 2010). Domestic violence is not an issue that is associated with any single population. Domestic violence can involve individuals of any gender, race economic status. Domestic violence happens in all socioeconomic statuses, but it has been more of an increased risk when associated with women in a lower socioeconomic status. Women are considered to be the more commonly abused victims, but males can also be victims of abuse. Males are exposed to psychological, verbally and sometimes even physical abuse. Domestic violence can also occur in same sex relationships as well as heterosexual relationships. Most batterers in a relationship are generally very manipulative and controlling. They usually attempt to have power over their partner. There are usually signs that are present when abuse is involved within a relationship. The most common sign is when one partner is afraid of the other. This fear is manifested in an individual’s belief that they must accommodate their partner for apprehension of how their unhappy, abusive mate may retaliate against them. The abusers tend to use this type of violence to facilitate intimidation and to foster compliance from their victims. Minority women and younger single women who are not yet married are usually considered at increased risk as potential victims of domestic violence. The large number of domestic violence relationships usually starts off as what appears as a promising and stable union. Then everything seems to take a turn for the wo rse and the abuse begins. The abuser attempt to have their partners think that they are the only individuals that will ever be there for them and that they are the only person that they can trust. These victims are systematically isolated and removed from family and friends and their support system goes from some to one. When the victims let their guard down and become increasingly comfortable with this situation the abuse then starts. Unfortunately the victims usually stay in the abusive relationship because they are hanging on to the promises of what once was, but what will never return. After explosive abusive episodes that are directed towards the victims the batterer often starts to be remorseful and apologizes. That is followed by the abusive mate making promises and excuses for the inappropriate behaviors that has been displayed. Those promises generally revolve around the wonderful memories that were had in the beginning of the relationship. Battering usually doesn’t just start off by a partner physically beating an individual. It often starts off with verbal abuse and if the behavior is not contested or addressed it can escalate to physical abuse. The physical abuse may start as something considered to be small or insignificant; a pinch, grab or a shove. If that behavior is not correc ted it will lead to more harsh abuse in every subsequent episode. Many times victims are abused as a result of being made to participate in unwanted sex. Emotional abuse can be just as severe or in some cases more brutal than physical abuse. Physical abuse may leave a victim with visible scars, but sometimes emotional abuse has lingering lifelong effects. When a person is emotionally abused it can affect their confidence and perception of the world. The abusive partner will usually identify and focus on things that they perceive to be valuable to the victim in order to control them. One way of controlling a victim is by withholding access to things like money and basic essentials. The goal is to make the victim to feel and in essence become totally dependant upon their mate. No individual should ever be subjected to verbal, emotional, psychological or physical abuse on any level. This is why it is so important for victims to seek help that can remove them from a potentially hostile relationship before it gets violent and someone eventually loses th eir life. There are laws in place in several states that will prosecute abusers and the state will usually pick up the case and only use the victim as a witnesses. These laws have been implemented to save people that have been repeated victims of abuse. When victims are in repeated situations of abuse it usually only gets more serious which may ultimately lead to their death. The laws that are in place in most states will help eliminate those cases of repeat offenders because after a certain amount of arrests they will go to prison. Law Enforcement officials consider this to be a serious concern because it has taken the lives of so many innocent people. Some offenders are charged fines and are required to attend anger management counseling. There have been methods implemented in order to screen for individuals who are involved in domestic violence relationships. One of the most common methods of screening often takes place during physician visits. Even though this practice is not considered to be universal when actually utilized it has been found to discover more case of domestic violence. Some victims have stated that they chose not to disclose their abuse because fear of being blamed, lack of understanding from others, losing their family, their economic dependency of the abuser and lack of confidentiality within the medical home (Bailey, 2010). This simply proves that there is a very urgent need for victims to be provided with more interventions and assistance when dealing with this type of problem. Victims require compassion, sensitivity and confidentially from other individuals including health care providers. It is through this type of support that victims will feel more comfortable disclosing domestic violence within their relationship. This is an area that requires much sincerity and empathy therefore more health care providers may need to be trained in order to accurately assess domestic violence victims. It is evident that more prevention methods need to be implemented in order to teach individuals the negative associations tied to domestic violence. People that are abusers are usually trying to intimidate their victims in some way. Domestic violence should never be considered just a secret family issue. Individuals need to realize that domestic violence does not only affect the victim or the family unit in which it occurs, but it affects the society as a whole. It is a very costly matter for society when you consider social service workers, shelters, police officers that are involved in those situations in various capacities. The most important thing that needs to be focused on in all is the lives that have been lost as well as those that can potentially be lost. For example, a potential case of a domestic violence situation would be where a man beats on a pregnant woman with other children in the home witnessing the behavior. The potential harm that can be had by the fetus inside the mother could lead to short term or long term problems. The woman is at-risk for suffering greatly from psychological problems therefore being pote ntially unfit to raise her children. There is also the possibly having the children pushed into the homes of other family members or the foster care system for the state to cover the bill. The children witnessing the violence can be affected psychologically as well. The children may have to see a psychologist to work out the issues from being exposed to the negative environment. They could suffer from adjustment problems such as behavioral or mental issues. Children that suffer from behavioral or mental issues as a result of being exposed to domestic violence are predisposed to repeat that type of behavior in their future relationships. They will most likely require more skill and on-going mental health counseling to be productive citizens. These individuals may have perceived this type of violence as a learned behavior and feel that it is appropriate as it was commonplace in their upbringing. Unfortunately domestic violence can cycle through many generations of a family. Generally because this is the behavior that has been displayed and possibly condoned in the earlier generations it may continue as part of the family dynamic. This deep rooted dysfunction is very hard to break or change once it has become ingrained in the socially acceptable vi ew of an individual or their family. This cycle of violence will regrettably continue to destroy the lives of other innocent people. When domestic violence occurs it requires a lot of adjustments and it is ultimately an unnecessary strain on society. This type of violence has been going on throughout history, but it can be stopped. This is an issue that can be prevented through education and appropriate assessment. Individuals can be taught that this behavior is not acceptable. Individuals can be educated on how this behavior affects everyone from their immediate family to society as a whole. A health care professional’s ability to screen for cases of domestic violence can be more productive in identifying victims with proper training. Most social service agencies have resources for the victims to utilize. This is helpful so that he or she feels comfortable about making the transition of leaving the abusive home without fears of being homeless or if their basic essential needs would be met. Although pregnancy can seem to some the most exciting time, that is sadly not the case for some pregnant women. A woman that is pregnant is more at-risk for becoming a victim of domestic violence. It is reported that 1 in 5 pregnant women will be experience domestic violence (Bailey, 2010). There are several pregnant women per year have reported to have suffered from domestic violence. Pregnant women are a lot more likely to be abused compared to non-pregnant women. Abuse during pregnancy is not only dangerous to the women, but it is also very harmful to the fetus as well. Insensitive and cruel abuse that is perpetrated upon a woman during pregnancy can cause a number of emotional, physical and psychological issues and concerns. There are several consequences caused by domestic violence during pregnancy. Domestic violence can cause low birth weight and preterm delivery which are the highest causes of mortality (Bailey, 2010). Some of the potential consequences associated with domesti c violence includes: immediate and long term developmental delays, cerebral palsy, academic problems, language delays, attention problems, behavior issues, sudden infant death syndrome, and respiratory problems (Bailey, 2010). Women that are victims are more likely to start with prenatal services later in the pregnancy. Smoking has also been associated with violence during pregnancy, because it is used a stress relief and a coping mechanism for depression. Smoking also then adds to the increased risk factors for low birth weight and other potential health problems. Other children in the home being battered can also be a form of abuse towards the mother in the home. An unfortunate result of the parent being abused is the potential damage that can be caused on the child psychologically. It is estimated that 3.3 to 10 million children have been exposed to domestic violence every year, and 15.5 million children live in homes with violence (Kelly Klostermann, 2009). Children that have witnessed violence among their parents often have feelings of fear, helplessness, and fear for safety, anxiety and sleep disorders (Kelly Klostermann, 2009). The exposure of domestic violence has been known to be associated with many other problems in children. Some of these problems include: â€Å"poor peer relationships, higher loneliness levels during school, less likely to get along with other children, more likely to get into fights, more likely to be disliked by peers and showing more aggression towards the same sex peers† (Hunter, Katz Klowden, 2008). Some of the stress associated with being exposed to domestic violence can lead to health issues. Women victims who report having previously experienced or currently experiencing domestic violence have more likely to have had children that had been diagnosed with asthma and were more to have children that will be diagnosed with asthma in the future. There is research to conclude that a chronically elevated stress response can lead to attenuation of stress hormones that counteract the inflammatory response that causes asthma (Breiding Ziembroski, 2010). A child’s types of maltreatment, gender, age and support systems are all additional factors that affect a child’s response to the exposure of domestic violence (Overlien, 2009). Children that are younger are more vulnerable to be affected by the abuse because they are more likely to view the abuse in the home visually as opposed to older children (Overlien, 2009). Adolescents are also affected by the exposure of domestic violence. Normally adolescence is a time that teenagers are already faced with a lot of issues and it really does not help to expose them to violence. Teenage girls and boys that are violent were more likely to have been exposed to domestic violence. Teenage girls exposed to this behavior may feel that this abuse is acceptable and accept this type of behavior in relationships that she is involved in. â€Å"Majority of the adolescent boys exposed to domestic violence are more likely than unexposed boys to believe aggression is acceptable in intimate rel ationships, and behave more aggressively with intimate partners within a relationship† (Kelley Klostermann, 2009). One issue of concern is that the perception of the abusive parent is almost identical to those of non-abusive parents regarding the effect of their violence on children. The unsuitable behaviors that are displayed by these individuals can have a very severe impact on the entire family but especially the children. Even though in some cases the children are not the ones that are directly abused they may still display some of the same problems as the identified victim. The victim’s often times suffer from stress and fear from being subjected to abuse. As a result they tend to develop anxiety and other forms of issues and problems. Children are very likely to have these same problems after witnessing a parent commit an act of violence on the other parent. Thankfully there are some children that are able to handle the turmoil and chaos that takes place in the home and continue to have normal childhoods. There is a lot of research that suggests that fathers who are abusive often tim es appear to be indifferent with the effects of their actions on their victims or even their children (Rothman, Mandel and Silverman, 2007). These abusive fathers rarely report that their children are having any problems. Children are generally abused by a step-father who has less of a biological incentive to ensure the child’s well-being. Biological fathers are thought to be more likely to be abusive towards their spouse than a step father would be. Abusers that participate in intervention programs generally will show more or less remorse dependent upon their role in the family unit. Compared to step-fathers, biological fathers are thought to be more aware of the negative results of their actions, express more concern about the negative long term effects that result from their abuse, and are more likely to express intentions to change their unacceptable behavior (Mandel, Rothman Silverman, 2007). Additionally, biological fathers are also more likely than step-fathers to have genuine concerns for both male and female children alike. Their fear is that female children will be predisposed to suffering the same type of abuse that they witness at the hands of their abusive parents. In regards to male children, the fear is that they will become abusers based on learned behaviors that they have witnessed. The ability for the partner to effectively parent is also affected negatively. In every case this number is higher for biological fathers than it is for step-fathers. There are also children that are exposed to domestic violence that do not react negatively. A study that was done in a battered women’s shelter showed that one third of the children in this particular shelter had no particular outcomes from being exposed to abuse in the home. It was concluded that those children were members of families that avoided the negative effects of domestic violence (Hunter, Katz Klowden, 2008). One method that parents use in order to avoid their children from being negatively affected is emotion coaching. â€Å"These parents usually use low intensity emotions within their child and themselves, view the child’s negative emotion as a chance for intimacy or a teaching moment, they then validate and label their child’s emotion. And problem solve with the child by discussing goals and strategies for handling the situation that led to the emotional feeling† (Hunter, Katz Klowden, 2008). The children that have experienced emotion coaching usually perform better in an academic setting, incur fewer illnesses and are better equipped to handle their emotions. Women that are subjected to this type and level of abuse generally identify doctors and nurses as a potential support system. Many times their abuse will go unnoticed as there has traditionally been little training regarding identifying and responding to abuse victims. This abuse comes in many forms and can even include emotional, sexual, financial, and physical violence. Domestic violence can result in a myriad of problems for women that can range from health problems to psychological issues. These victims usually suffer recurring health problems and seek some type of assistance in an attempt to manage those problems. Post traumatic stress disorder and depression are the two major psychological issues that are most frequently diagnosed for victims of this level of abuse. These victims are very likely to have a higher level of anxiety than most other people. Unfortunately, if these victims cannot get the help that they need they may seek out alternative solutions to cope with their problems. These solutions may come in the form of illegal drugs and alcohol abuse. These are attempts to mask or pacify the pain and anxiety that they are dealing with. Abuse was the beginning factor for a lot of chain smokers and alcoholics. An extreme but regrettable solution to people that are dealing with domestic violence comes in the form of attempted suicides. Domestic Violence victims do not have an age limit and even the elderly can be involved in disputes. Usually when violence is instigated towards the elderly it is even more crucial because the elderly are more fragile and don’t heal quickly from attac ks. Violence towards the elderly is no more acceptable to for them as it is for the younger individuals. Violence is wrong and it is harmful for individuals from any age. Domestic violence toward the elderly maybe rare and statistics maybe appear unclear because most cases are blanketed under the term elderly abuse. Most victims don’t get the medication and the counseling treatment that they need to help them to regain their status as productive members of society. However, the reality is that these victims will receive the appropriate level of health care or have some type of intervention is highly unlikely. This is in part due to the fact that domestic violence is almost non-existent in most cases because it is not always disclosed or identified on the first office visit. Unless it is disclosed during an office visit there may be no documentation or reports of any type of domestic violence in a victims file. Without the disclosure of the abuse from the victim there is a very slim chance that the victim will be afforded any possible type of assistance from their health care provider that can be supplied for them. There have been some improvements in identifying and asking the appropriate questions that numerous health care providers have been exposed to through training and awareness programs. This is very important as most women will often seek assistance by frequent visits to the doctor’s office for what may seem to be routine issue, all the while it may be a silent cry for help. The education and advocacy for the prevention and assessment of abuse cases can prevent harm for individuals of all ages. Some individuals may have grown up with the assumption that abuse is appropriate and have decided as adults to continue the pattern. Some individuals may think that abuse will keep their partner scared of them and will never leave them. There are also others that choose to resort to violence when under the influence of some type of drug. Regardless of the reason domestic violence should never be acceptable in any degree. Every individual deserves to be treated with respect and allowed to feel safe at all times and in any situation. References Bailey, B. A., (2010, June). Partner Violence During Pregnancy: Prevalence, Efforts, Screening, and Management. International Journal of Women’s Health, 2, 183-197. doi:10.2147/IJWH.S8632 Bogat, G. A., DeJonghe, E.S., Eye, A., Levendosky, A. A., (2008). Symposium: Violence Against Children and Women. Journal of Postgraduate Medicine, 54(4), 294-300. Retrieved from http://www.jpgmonline.com/text.asp?2008/54/4/294/4143 Bogat, G. G., Eye, A.V., Levendosky, A.A., (2007) New Directions for Research on Intimate Partner Violence and Children. American Psychological Association, 12(1) doi: 10.1027/1016-940.12.1.1 Breiding, M. J., Ziembroski, J. S., (2011). The Relationship Between Intimate Partner Violence And Children’s Asthma in 10 States/Territories. Pediatric Allergy and Immunology. 22, 95-100. Doi: 10.1111/j.1399-3038.2010.01087.x Clements, C. M., Hungerford, A., Ogle, R.L., (2010). Exposure to Intimate Partner Violence: Relations Between Partner-Child Concordance and Children’s Adjustment. MEDLINE, 25(2), 185-201. Retrieved from http://www.web.ebschohost.comezproxy.liberty.edu: 2048/ehost/detail?sid=26a34189-af9c-4722- Feder, G., Rutterford, C., Sharp, D., (2010, February 2). Primary Care Identification and Referral to Improve Safety of Women Experiencing Domestic Violence. BMC Public Health, 10(54). Retrieved from http://www.biomedcentral.com/1471-2458/10/54 Hunter, E., Katz, L.F., Klowden, A., (2008). Intimate Partner Violence and Children’s Reaction to Peer Provocation: The moderating Role of Emotion Coaching. Journal of Family Psychology, doi: 10.1037/a0012793. Kelley, M. L., Klostermann, K.,(2009). Alcoholism and Intimate Partner Violence: Effects on Children’s Psychosocial Adjustment. Environmental Research and Public Health, 6, 3156-3168. Doi: 10.3390/ijerph6123156 Mandel, D. G., Rothman, E. F., Silverman, J. G., (2007, November). Children Exposed to Domestic Violence: Conclusions from the Literature and Challenges Ahead. Violence Against Women, 13(11),1179-1191. doi:10.1177/1077801207308260 Overlien, C., (2009, December 8). Children Exposed to Domestic Violence: Conclusions from The Literature and Challenges Ahead. Journal of Social Work, 10(80) doi: 10.1177/1468017309350663