Sunday, December 15, 2019
Succubus Shadows Chapter 13 Free Essays
I woke up next to Seth, and for the space of heartbeat, I thought I truly was waking ââ¬â waking up from an awful, awful dream about the Oneroi and everything else that had happened since Seth and I had broken up. He lay asleep in bed with the sheets tangled around him, his light brown hair glinting reddish in the morning sun. He slept only in boxers, and his chest looked warm and smooth and perfect for cuddling against. We will write a custom essay sample on Succubus Shadows Chapter 13 or any similar topic only for you Order Now His breathing was even, his posture still and relaxed. I drank it all in, all the little Seth details Iââ¬â¢d been missing for months. I swore that I could even smell him. Did dreams have smells? This one did, I was certain. That soft woodsy-apple scent wrapped around me like an embrace. After a few moments, he began to stir and sleepily open his eyes. He squinted at the light and rolled onto his back, stifling a yawn. I wanted to roll right over to him and snuggle against his warmth, telling him all about the nightmares Iââ¬â¢d been having. Then, I realized there was no way I could go to him. I couldnââ¬â¢t move. Well, that wasnââ¬â¢t exactly true. There was more to it than that. I just didnââ¬â¢t have a body. I was an observer only, like the invisible camera Iââ¬â¢d been with Roman and Jerome. This apparently was not a dream I was active in, and the realization of that drove home the terrible truth: this was still an Oneroi dream. I hadnââ¬â¢t imagined them. I hadnââ¬â¢t imagined Seth and me breaking up. He sat up in bed and rubbed his eyes. It was such a familiar, nostalgic sight. Getting up was always hard for him, largely because of the bizarre writing hours he kept. He glanced over at the clock, which was near the direction from which I was ââ¬Å"watching.â⬠His eyes passed right over where I would have been. Yes. I was just a ghost in this. But what was ââ¬Å"thisâ⬠exactly? Truth or lie? The time on the clock ââ¬â nine in the morning ââ¬â must have been motivation enough for him to drag himself out of bed. Still in boxers, he stumbled into the bathroom, miraculously not walking into anything in his sleepy state. While brushing his teeth, he noticed a note on the counter. I immediately recognized the writing because I saw it all the time at the bookstore. Went in early today to get a few things done and should be done by six. Bring Brandy by, if you can, to try on those shoes. Love, Maddie Seeing Maddieââ¬â¢s name jolted me out of the Seth Fantasyland Iââ¬â¢d been living in as he went through his morning routine. Expanding my vision now, I saw changes to his bathroom ââ¬â things that hadnââ¬â¢t been there when weââ¬â¢d dated. Another toothbrush, for one thing. Makeup in the corner. A pink robe on the bathroom hook. On the books, Maddie was still sharing a place with Doug, but we all knew what the reality was. That pain that hadnââ¬â¢t really left since my last dream grew tighter within my chest. She was all over this place. She had left her mark everywhere, everywhere in this space he and I had once shared together. I had been replaced. Seth went through the rest of his routine, including a remarkably fast shower. He was notorious for staying in there forever while plotting some story line. I tried hard not to focus on the sight of him naked and wet and instead pondered where he might be going today. If it was just to write at the bookstore, he wouldnââ¬â¢t have been moving so briskly. He easily found clean boxers and jeans, but the hardest part of his day came next: what T-shirt to wear? When weââ¬â¢d been together, Iââ¬â¢d loved watching this. Iââ¬â¢d lie in bed ââ¬â after all, I had no urgency to ever get ready ââ¬â laughing while he deliberated and deliberated over his massive T-shirt collection. Each had its own hanger, displaying some bit of retro or pop culture novelty. Vanilla Ice. ALF. Mr. T cereal. He flipped through them all, studying each one carefully as his hand touched each sleeve. Then, his fingers suddenly brushed against a sleeve longer than the others. His closet wasnââ¬â¢t all T-shirts. There were a few sweaters and pullovers crammed into the sides. There was also a flannel shirt; it was what heââ¬â¢d stopped and noticed. Pushing the other shirts aside, he took the flannel off of its hanger and held it up, his motions almost reverent. Even without physical form, I had the sensation of my heart going still. I knew this shirt. It was one heââ¬â¢d given me to wear a long time ago, the night Iââ¬â¢d passed out at his place from too much alcohol. Iââ¬â¢d met his family the next day, looking ridiculous with the flannel over my strappy party dress. Even while dating, Iââ¬â¢d totally forgotten all about that shirt. He held it there between his hands, and the look on his faceâ⬠¦there was so much there, I didnââ¬â¢t even know where to start. Seth was so good at keeping his expression neutral and could be extremely short-spoken when he chose. But here, alone, he was unguarded. There was sorrow on his face. Sorrow and regret. And when he held the shirt up and rested his head on it, I saw longing as well. The whole mood was rounded out with a sort of helpless resignation. He inhaled deeply and then hung the shirt back up. As he did, I caught the faintest whiff of tuberose blossoms ââ¬â the leftover scent of my Michael Kors perfume. Seth had never worn or washed it again, I realized with a start. Heââ¬â¢d just kept it like some sort of treasured artifact. After that, he simply grabbed the first T-shirt his hand came across, without even looking. It was an old favorite of his, showing the Tasmanian Devil from Looney Tunes. Sethââ¬â¢s mood had shifted considerably, down to something a little more solemn and thoughtful than when heââ¬â¢d gotten out of the shower. My observations didnââ¬â¢t go into his head, though. I could only judge by outside signs. His reason for getting up turned out to be a trip to his brotherââ¬â¢s house. Like always, the elder Mortensenââ¬â¢s home was chaotic, with small adorable blond girls running around, many of them shrieking when they saw their favorite uncle. Heââ¬â¢d barely stepped inside when Andrea, his sister-in-law, came out to greet him. She wore a corduroy jacket with her jeans and T-shirt, her blond hair slicked back into a neat ponytail. She gave Seth a startled look. ââ¬Å"You didnââ¬â¢t bring your laptop?â⬠Andrea was as cheerful as always but appeared tired. He gestured over to where his twin nieces, McKenna and Morgan, were playing tug of war with a string of Christmas lights. It was odd because Christmas was over a month away and also because the lights were plugged in, which seemed like some sort of electrical risk to me. Apparently Seth felt the same way because he hastily intercepted them and removed the string of lights altogether, amid much protest. ââ¬Å"I donââ¬â¢t think Iââ¬â¢ll get much work done with these guys,â⬠he said dryly. ââ¬Å"Yeah,â⬠she admitted. ââ¬Å"I can see that.â⬠She glanced at her watch. ââ¬Å"Okay, gotta go. I donââ¬â¢t know how long thisââ¬â¢ll take.â⬠ââ¬Å"No problem,â⬠he said. ââ¬Å"Do what you need to.â⬠She scurried out the door. I wanted to ask where she was off to but had no means. Again, I was reminded how out of the loop I was from the Mortensen world now. Once I would have known every detail. Kendall, a precocious nine-year-old, solemnly walked up to Seth. ââ¬Å"Uncle Seth,â⬠she said, ââ¬Å"will you play Loan with me?â⬠Seth arched an eyebrow. ââ¬Å"Loan? Whatââ¬â¢s that?â⬠ââ¬Å"Itââ¬â¢s where Iââ¬â¢m the mortgage broker, and you come to get a loan for a house but donââ¬â¢t have the money for a down payment.â⬠She paused. ââ¬Å"Weââ¬â¢ll have to make a pretend income fax for you.â⬠ââ¬Å"Tax,â⬠he corrected. ââ¬Å"And how about we go to the bookstore instead?â⬠She frowned. ââ¬Å"I want to play Loan.â⬠ââ¬Å"They have real estate books there,â⬠he said. ââ¬Å"I donââ¬â¢t think we can play Loan without sufficient background.â⬠ââ¬Å"Okay,â⬠she conceded. ââ¬Å"We can go.â⬠Brandy strolled into the living room just then with her four-year-old sister in her arms. Kayla looked like sheââ¬â¢d woken up from a nap and sleepily had her head against Brandyââ¬â¢s shoulder. I loved all the girls, but something about Kayla always affected me more strongly. ââ¬Å"Go where?â⬠asked Brandy, shifting Kaylaââ¬â¢s weight. Although she held her sister tenderly, Brandy had a dark cloud around her. ââ¬Å"To Emerald City.â⬠Brandy sighed. ââ¬Å"Donââ¬â¢t you spend enough time there?â⬠ââ¬Å"Maddie got a few pairs of shoes for the dress and needs you to try them on.â⬠Brandy gave him a look that exquisitely expressed all of her feelings on that topic. ââ¬Å"Donââ¬â¢t start,â⬠he warned, in as chastising a tone as Iââ¬â¢d ever heard him use. Welcome to adolescence, Seth. ââ¬Å"Is Georgina working?â⬠she asked. Kendall looked up from where sheââ¬â¢d been starting to color. In orange crayon, a blank piece of paper read ââ¬Å"IRS.â⬠ââ¬Å"Yeah, can we see Georgina?â⬠Kendall piped in. Seth looked pained. ââ¬Å"I donââ¬â¢t know if sheââ¬â¢s there or not.â⬠I didnââ¬â¢t know either. I didnââ¬â¢t know if this was a true or false dream. It felt true so far, but I didnââ¬â¢t trust the Oneroi. Being an observer, I had to think I wouldnââ¬â¢t be there. Certainly I wouldnââ¬â¢t if this were true. I wondered what would happen at the store when I suddenly stopped showing up. ââ¬Å"I can just stay here while youââ¬â¢re gone,â⬠Brandy said. ââ¬Å"Mom doesnââ¬â¢t mind if Iââ¬â¢m alone.â⬠ââ¬Å"Then you canââ¬â¢t try on the shoes. Which defeats the whole purpose.â⬠After a carefully worded ââ¬Å"discussion,â⬠in which Brandy suggested he just bring the shoes to her, she finally conceded. With the whole gang along, they had to take the Mortensen van, which Seth didnââ¬â¢t seem overly thrilled about. But there was no other way to transport five girls, one of whom needed a car seat. The troop arrived at Emerald City. Seth left the four younger ones in the kidsââ¬â¢ section, which was a wonderland of picture books, puzzles, and stuffed animals. Janice was working that area today and told him sheââ¬â¢d keep an eye on the girls. Seth also put Kendall in charge of her sisters, with the bribe that heââ¬â¢d buy her some finance books. That left him and Brandy to find Maddie, who was holed up in an office. Her face lit up when she saw them, and she practically flew from her seat to give him a quick kiss. Brandy scowled, and a troubled feeling burned within me. The love on Maddieââ¬â¢s face was so obvious, so strongâ⬠¦anyone could see it. She made no attempts to hide it, even at work. I hated their relationship, but how could I resent her feelings? How could I resent her loving the man who meant the world to me? ââ¬Å"Howââ¬â¢s work?â⬠he asked her, smiling fondly. Was that his way of showing love too? How had he looked around me? For some reason, I was certain heââ¬â¢d been differentâ⬠¦hadnââ¬â¢t he? I couldnââ¬â¢t remember. Maddie gestured to the desk she shared with Doug. ââ¬Å"A little crazy. Yet strangely boring. Iââ¬â¢m stuck on paperwork all day. Performance reviews.â⬠ââ¬Å"Hey, Iââ¬â¢m stuck on paperwork every day.â⬠She rolled her eyes. ââ¬Å"Bad joke. And not the same at all.â⬠ââ¬Å"Try putting some sex and violence into the reviews, and they might go faster.â⬠I was too disturbed by their banter to pay much attention to the fact that Maddie was doing my job. Brandy looked equally pained by the conversation. As Maddie and Seth spoke, I studied him further, trying to read his feelings. Yes, there was affectionâ⬠¦yet, it reminded me a little of the warm indulgence he showed his nieces. At last, Maddie produced a shopping bag full of shoes. Brandyââ¬â¢s dress was hanging in the office, and Maddie ordered Seth to leave while his niece changed. Just before he was shooed out, Maddie remarked to Brandy, ââ¬Å"Iââ¬â¢m glad this color looks good on you. I decided to do everything purple because of how great it looked on Georgina. I found some awesome flowers that go with it all too.â⬠Oh, fucking fantastic. I had influenced the color scheme for their wedding. Seth left, and I went with him. He wandered through the store, browsing through books ââ¬â an activity he never tired of. Several employees said hello to him as they passed by. Including me. Seeing as the Oneroi had put me in dreams a couple times now, I shouldnââ¬â¢t have been surprised. Except, whenever I was a character in the theatre of these dreams, Iââ¬â¢d always had awareness of it. Iââ¬â¢d watched me and felt me. Now, I saw myself approach Seth exactly the same way Iââ¬â¢d seen Maddie and Brandy approach him. I was still objective. No inner connection. Again, just like watching a movie. I didnââ¬â¢t entirely understand it, but nothing the Oneroi did should really shock me anymore. ââ¬Å"Hey,â⬠I (she?) said, shelving a couple books. They were copies of The Scarlet Letter, and Iââ¬â¢d set them in new releases. ââ¬Å"Hey,â⬠said Seth, a weird mix of shyness and familiarity in his manner. ââ¬Å"Howââ¬â¢s it going?â⬠ââ¬Å"Not bad,â⬠I said. ââ¬Å"Quiet day. Mostly just putting away books.â⬠ââ¬Å"Youââ¬â¢ve got Maddie doing reviews.â⬠ââ¬Å"Yeah, well, I thought she could handle it. Besides, this dress is new. Itââ¬â¢d be a shame to keep it hidden.â⬠My watching self had already noticed the dress because that was second nature to me. It was a great dress but not necessarily one to wear to work. It was a silk sheath that stopped high on the thigh, with straps tying around the neck and a scoop neckline that showed a considerable amount of cleavage. There was no bra anywhere. I looked like I should have been clubbing, not shelving. Seeing as this whole vision was no memory of mine, the dress only furthered the fact that this was one of the lies. I wasnââ¬â¢t afraid to tart it up, but even I had boundaries at work. Seth seemed surprised at the dress but not unappreciative. ââ¬Å"You should be hand-selling,â⬠he said. ââ¬Å"Go outside with a book, and I bet you could push it on anyone.â⬠ââ¬Å"This dress might not work on everyone,â⬠I pointed out. He gave me one of those little smiles of his, and I wondered if the other Georgina melted like I did. ââ¬Å"The dress is only half of it. Youââ¬â¢re charming enough to talk anyone into anything.â⬠I gave him a smile in return, one that was both cheery and sly. ââ¬Å"Anything?â⬠The innuendo didnââ¬â¢t progress because Kayla suddenly pranced over and wrapped her arms around Sethââ¬â¢s legs. He scooped her up and glanced around. ââ¬Å"What happened to Kendall? No finance books for bad babysitters.â⬠My alter ego peered over toward the magazines. ââ¬Å"Is that her?â⬠I sounded uncertain, which was odd because when Seth turned to see, it was perfectly obvious it was Kendall. She was reading Forbes. Seth sighed and called her over. She brightened when she saw me. ââ¬Å"Hi, Georgina! Youââ¬â¢re so pretty today.â⬠ââ¬Å"Thanks,â⬠I said, beaming. ââ¬Å"You were supposed to be in charge,â⬠said Seth. ââ¬Å"Go get the twins. Hopefully they havenââ¬â¢t wandered out into traffic.â⬠Kendall shook her head. ââ¬Å"Theyââ¬â¢re playing with puzzles.â⬠But she raced off nonetheless. Kayla was staring around the store in that distracted way children her age had, watching the people and sights. Seth gave her a slight nudge. ââ¬Å"What about you? Arenââ¬â¢t you going to say hi to Georgina?â⬠Kayla glanced in the direction he indicated, looked me over, and then continued her survey of the store. It wasnââ¬â¢t so much she shunned me or was repulsed by me; it was more like she was disinterested. I didnââ¬â¢t stand out to her more than any other patron or even one of the shelves. ââ¬Å"One of her moods,â⬠said Seth apologetically. Brandy surfaced, still annoyed by the shoes, but immensely happy to see me. The rest of the girls were rustled up, and after a bit more chatting, Seth and the nieces left me to my bad shelving. Heââ¬â¢d continued holding Kayla in his arms, and she suddenly turned to him in all seriousness. ââ¬Å"When are you going to find Georgina?â⬠she asked. Her voice was small and sweet. She rarely spoke, so I always loved the sound of it when she did. He frowned, trying to open the van door with one hand. Brandy helped him. ââ¬Å"We just saw Georgina,â⬠he said. ââ¬Å"Inside.â⬠ââ¬Å"No, we didnââ¬â¢t,â⬠said Kayla. ââ¬Å"We did. You snubbed her,â⬠he teased. ââ¬Å"I told you to say hello.â⬠ââ¬Å"That wasnââ¬â¢t Georgina. You have to find her.â⬠ââ¬Å"What have you been smoking?â⬠Brandy asked, taking over to buckle Kayla into her booster. ââ¬Å"That was Georgina.â⬠Seth sighed. ââ¬Å"Be careful with your choice of expressions.â⬠The topic dropped after that, but as they drove back to Terry and Andreaââ¬â¢s, a chill ran through me. Kayla knew. Kayla knew I was gone. This must be a true dream after all. Weââ¬â¢d learned recently that she had the faintest stirring of psychic powers and the ability to perceive some things on the supernatural plane. She had a vague sense of my aura, and sheââ¬â¢d realized that it wasnââ¬â¢t me in the store. Thatââ¬â¢s why sheââ¬â¢d been so disinterested. It was also why I hadnââ¬â¢t been inside that Georgina. It wasnââ¬â¢t Georgina. Then who was it? With a sinking feeling, I immediately answered my own question. Who else would have an interest in looking like me and flirting with Seth? Simone. Simone was impersonating me in my absence, I was certain of it. Son of a bitch. I couldnââ¬â¢t feel her aura in this dream form, and no mortal could, period. Except for Kayla. Fuck. This was not what I needed. The rest of Sethââ¬â¢s day was uneventful, though he thankfully never ran into ââ¬Å"meâ⬠again. Andrea returned, and it was then I learned sheââ¬â¢d been at a doctorââ¬â¢s appointment. She thanked Seth for his help, though it took a long time for him to leave, due to all the younger girlsââ¬â¢ good-byes. Seth finally returned to his condo and spent the day writing, which was boring for me to watch. I didnââ¬â¢t get why the Oneroi hadnââ¬â¢t pulled me out yet. Sure, it had been disheartening to see that no mortal knew I was gone, but this dream hadnââ¬â¢t had the devastating effects of the others. Evening fell, and Maddie returned home. Seth, engrossed in his work, stayed at his desk until she found him and spun his chair around. She climbed onto his lap, wrapping her legs around him in a way very similar to what I used to do. He smiled at her, wrapping his arms around her as well and returning her hello kiss. ââ¬Å"How was your paperwork?â⬠he asked. Maddie ran her fingers along the side of his face, that love radiating off of her. ââ¬Å"Nonstop. Georgina left it all on me today. I donââ¬â¢t know what was up with that.â⬠ââ¬Å"She said she thought you could handle it.â⬠Maddie pulled a face. ââ¬Å"More like she wanted to take the day off and prance around. Did you see that dress she was wearing? I mean, yeah, she can pull off anything she wants to wear, but that wasnââ¬â¢t really work appropriate.â⬠He laughed and pulled her closer. ââ¬Å"I think Georgina thinks her wit and charm can let her get away with anything she wants.â⬠ââ¬Å"Yeah, well, sheââ¬â¢s not as funny as she always thinks she is,â⬠grumbled Maddie. ââ¬Å"And all she got away with today was looking like she was trying to pick up some guy at the store.â⬠ââ¬Å"Wouldnââ¬â¢t be the first time,â⬠said Seth with a shrug. ââ¬Å"What?â⬠ââ¬Å"You didnââ¬â¢t know? She sleeps with Warren all the time. Usually in his office.â⬠I couldnââ¬â¢t believe what I was hearing. Not only were the two of them mocking me, Seth had also told Maddie about my on-again off-again affair with the storeââ¬â¢s owner Warren. Doug had always had his suspicions, but other than Seth, no one else knew. I had never expected Seth to betray that secret. ââ¬Å"I had no idea,â⬠said Maddie. ââ¬Å"And yetâ⬠¦I donââ¬â¢t know. Maybe I did. I mean, everything she wears is kind of slutty.â⬠ââ¬Å"She sleeps around a lot. Sheââ¬â¢ll pretty much go home with anyone.â⬠He paused. ââ¬Å"She even tried it with me once.â⬠ââ¬Å"Really?â⬠Maddieââ¬â¢s eyes went wide. ââ¬Å"Whatââ¬â¢d you do?â⬠ââ¬Å"Nothing. I have no interest in that. I couldnââ¬â¢t handle being with someone so easy. Sheââ¬â¢d probably sleep with all my friends while we were dating.â⬠He cupped Maddieââ¬â¢s face in his hands. ââ¬Å"Not that it matters. I have no reason to even go looking, not when I have the best thing right here.â⬠He drew her to him, and they kissed again. It wasnââ¬â¢t the earlier hello kiss either. It was deep and ardent, both of them eagerly trying to get as much of the other as they could. His hands gripped hold of the bottom of her tank top and jerked it over her head, revealing a black satin bra I was pretty sure Iââ¬â¢d helped her pick out. Never breaking the kiss, his hands then went around her waist as he half-carried, half-stumbled out of the office and into the bedroom. They fell onto the covers, hands moving all over each otherââ¬â¢s bodies and kisses starting to spread beyond lips. No, I thought, unsure if the Oneroi could hear me or not. No. I donââ¬â¢t want to see this. Take me back. Take me back to the box. Send me to another dream. But if they were there, they werenââ¬â¢t listening. I had no eyes to close. I couldnââ¬â¢t look away. There was no way to unsee what I was seeing. Iââ¬â¢d experienced a lot of heart-wrenching things in my relationship with Seth, things that had hurt me so badly that I swore I wanted to die. But nothing, nothing could have prepared me for seeing him have sex with another woman. And it wasnââ¬â¢t just watching the act itself, the way their naked bodies intertwined with one another and the cries of pleasure elicited in the height of orgasm. It was the look on his face as he did it. There it was. The love Iââ¬â¢d been searching for earlier. Iââ¬â¢d thought before he only regarded her with a strong affection, similar to the fond love he had for his nieces. No. This was passion I saw on his face, the kind of love that burned so deeply, it connected two peopleââ¬â¢s souls. He was looking at her the way heââ¬â¢d once looked at me. I had never thought it was possible. Somewhere, somehow, Iââ¬â¢d been convinced that he loved her in a different way from me. Maybe their love was strong, but Iââ¬â¢d felt certain it could never match what he felt for me. Ours was different. Yet, seeing them now, I saw that wasnââ¬â¢t true. And when, at the end, he told her she was his world ââ¬â just as heââ¬â¢d once told me ââ¬â I knew that I really was nothing special. The love he had for me was gone. And in the terrible, excruciating pain of that moment, I no longer wanted to die. There was no point because I was certain just then that I had died ââ¬â because surely, surely, Hell couldnââ¬â¢t be worse than this. How to cite Succubus Shadows Chapter 13, Essay examples
Saturday, December 7, 2019
Services A Bakery Company Might Provide â⬠Myassignmenthelp.Com
Question: Discuss About The Services A Bakery Company Might Provide? Answer: Introducation The bakery business is the kind of business in which the baker will produce and sell flour based products, by baking them in an oven and make yummy products like bread, cookies, pastries, cakes etc. There are several popular bakeries around the world that provides such services to the people. Along with these products the company will also provide various ancillary services like selling their products to the grocers, households and other multinational stores. It also provides services that are related to caf and areas for dinning out. These are the basic services that a bakery company might provide to the people. The B Bakery is one of the best bakeries with more than 70 employees and earning sales revenue of around $13.5million. Over the years the company has been doing great business but because they lack somewhere in the technological changes that are being incorporated these company is facing stiff competition. New products are being launched and people are shifting to new health y products and this has affected the bakery business a lot. So the companies are trying to launch healthier option of already popular products. But with the increase in the recent years with competition, the company has lost all lot of business and the new accountant is appointed to help the company in taking important steps that would help in improving the economics of the company(Bromwich Scapens, 2016). The major baking process will include, maintaining high volume sales. The products that the company needs like sweets, fruits, coffee, and all these similar items will cost only very less. But to maintain the profitability the company needs to maintain high sales volume. Because the bakery products are perishable, in that cases if the company is not earning enough good sale days, then there are chances that the overall profitability of the company will be affected very badly. It is important that the companies must have a good customer base so that there is no wastage. So the first step that the company needs to take is to make sure that before starting the business proper research must be undertaken and that will have the company in deciding the total cost and the deciding the target customers. The other step will be to indulge in specialty goods that will provide the bakery an edge over its other competitors. The bakery should make a list of the products that it is planning to make and should indulge in little innovation in the products and should that there will be a reduction is the total amount of the cost. Cost cutting is very important for a new bakery and should try that they are able to make the best use of the resources that they have(Belton, 2017). The third method that the bakery business consists of is generating proper information about the product that would help in overall marketing and promotion. Brand promotion is very important in todays time and if the companies do not indulge in promoting their products then the overall business would not improve. In recent days there has been improvement in the technological method that are used by companies to improve their position in the market and thus the bakery company should try to make use of these methods so that they can promote their products. These will be helpful in improving the position of the company and help it getting over their losses. Thus these are the few methods that will help the bakery company. Other methods will include introduction of better software technologies that will help them in improving the overall business structure and the organization of the company(Auken, 2016). The major processes that are indispensible to be performed for the company will include Procurement and management of the raw material The major bakery business runs on the fresh raw materials that it procures and uses for its products. It is important that the company does its research beforehand, before going for products that are high in quality and also helps in effective cost management. The companies needs to a list of the vendors that might supply them with special ingredients that they might need for special products that are healthy and all that the customer might demand. Logistic management- One of the most important features of any business is effective logistics management. It refers to management of the vendors who are supplying the raw material and other services and then delivering finished goods to the customer. Thus the entire process of procurement of raw material and delivering of the final goods is known as logistics management. Keeping proper track record of all the delivering units and the vendors who are delivering the products is very important to prevent unwanted wastage. Automation of major services So many companies nowadays are opting for removal of many manual services that includes, payrolls, time sheets, employee expenses, management of the company budgets, purchase requisition among others(Linden Freeman, 2017). All these features can be effectively managed with the help of better accounting softwares that can help the company and provide better services to the same. These are the few services that the company needs to perfrom and help in better management of their resources. Same can be said for the bakery business, that needs to manage its employees, its resources and make timely delivery of its fixed products if it wants the business to run smoothly. It will help in removing many loopholes from the maangemnt of the company and help in its betterment(Charlton, Ilott, Borgeaud, Drew, 2017). The main outcomes that the company wants to achieve from this processes is growth and development. Automation of the services will help in reducing a large number of issues that is associated with the management of the company that includes management of resources and other factors. Thus if the company goes for effective accounting packages than that will help the company in management of its resources, its services, it will help in timely delivery of goods and services. It will also help in reducing a large amount of cost that might be associated with the company and will help in its overall growth and expansion(Dichev, 2017). The company decsires from the above services is that there is timely disclosures of issues and erros which the system is able to catch again and again. There is a development in the overall demands of the consumer with the new products that the company will launch, it is important that company opts for effective innovation so that the company is in par with it s pears that will help in getting an edge over its competitors(Visinescu, Jones, Sidorova, 2017). So the main objectives that the company wants to achieve from these services will include, better management of resources, goods management, supply of timely products, innovation and skill dveleopment.Automation of the major services will help in provding an edge to the company and help in saving a large amount of cost that might be associated with the company and its development. Using the best accounting software that is as per the needs of the company and helps in better management of the company and its services is very important for long term survival and use of the same(Hall Rapanotti, 2017). Procurement of the ideal accounting software package that can supply the overall needs of the company and help in its development is very important. It is important that before the companies are going to purchase these software they must go for certain specific IT related features that can help in achieving the IT related objectives of the company. Few of such features are given below- Customization The software should be easily customized as per the needs of the management and what are the specific needs and objectives of the company. The company should always opt for such software that always easy customization of forms, reports, system help, screens etc. Automatic Updates The software should be easily updated after considering all the necessary new changes that are requires. Automatic updating is a key feature of any software that the business purchases in todays time. Security The kind of software that the company will use, must be secure and should be safeguarded with efficient amount of antivirus and other security features. The company is using the same for its long term development and management of all its resources, so all the vital data of the company is entered into it. It is thus important that before using such software safety must be considered in relation to the same. Expandability Along with the growth in the business, the accounting vendor should also consider adding further moodle in the accounting packages, this will make the company more brand effective and help in not opting for new packages and spending extra money in cases they are changing their accounting packages(Alexander, 2016). Interoperability The data which is entered into the accounting software can be used by other service lines like HR, sales management, logistics etc. The accounting software should be able to provide software information to all the various related departments that is connected with it. This will help in deciding the effectiveness of the software packages with other with other software before deciding on whether to purchase it. Automation These accounting softwares that are used by the companies must help in automation of many manual services like payroll management, employee management, time sheets, and many other services. Auditing of services will help in reducing a large amount of cost and will help in better functioning of the company. Many companies are now opting for full automation as it will help in saving a lot of time and data. The three software packages that are very much popular in the present business arena include, SAP, MYOB and XERO. After visiting the sites of all these companies, following points can be stated. SAP is accounting based ERP software that is made to support the functionalities of big organizations. It helps in providing variety of services to the consumer that includes supply chain management, logistics management, financial management, human capital management etc. It is used by large number of top companies to manage their accounts and provide them with the best services of account management. It is mostly suited for large organizations that have many resources to manage(Charlton, Ilott, Borgeaud, Drew, 2017). MYOB is a comprehensive all in one business software that aims to provide the needs of medium and small sized companies in which the work load is less. It helps the medium sized organizations in getting the solution to all business problems at all levels of the organization. The key features of the product includes that it can be easily tailored to suit the overall needs of the company, as per their needs and requirements and their business. It has a feature by which access of data and services is possible from anywhere on any device, on the discretion of the company. XERO is software that can be used in place of QuickBooks, and that help in awesome invoice management. The main features of this software package will include a great user interface, affordable monthly and yearly plans, inventory management, invoice management, payroll management etc. Thus it specializes in one area of providing quality services to the company with regards to the overall invoice management. It is mostly suited to small and medium sized organization(Guragai, Hunt, Neri, Taylor, 2017). On the basis on the overall functioning of the company and taking all the details into consideration, it can be said that the company will need high to medium ranged ERP that will help in effective management of the resources of the company. The company is a big bakery business but is not to a multinational level, so company can go for the medium ranged ERP, that will provide all round functions and which will be easy for the company to manage. On the basis of the points provided regarding the needs of the company and the present operational and financial position, it can be said that medium to high ERP software packages can be good for the company. The company can go for software packages like SAP, MYOB that will provide quality assistance to the company in effective management. The company must take into consideration its overall brand features, its overall budget, and should take expert advices before purchasing such software packages for their development(Belton, 2017). The two major accounting software packages that can be used by the company for its account maintenance are SAP and MYOB. Both the products are phenomenal packages and the vendors are providing quality services to the businesses, but there are certain advantages and disadvantages that is associated with these products. The following major differences between both the software packages is given below- SAP MYOB SAP is accounting based ERP software that is made to support the functionalities of big organizations. It helps in providing variety of services to the consumer that includes supply chain management, logistics management, financial management, human capital management etc. It is used by large number of top companies to manage their accounts and provide them with the best services of account management(Kew Stredwick, 2017). The key features include management of the overall cost of the company by procurement of better services. It helps in providing optimum support to the manufacturing process from end to end. It helps in getting better quality assistance from on boarding to the overall career management. It helps in effective management of the finances from customers to the sellers to the other vendors. It helps in improving better customer satisfaction by promoting better and strong customer services. It cannot be canceled easily once installed and the companies have to comply with large number of legal formalities before using these accounting packages(Venezia, 2017). It is more cost expensive and hence the total cost of the company will increase in using these software for data maintenance and data security. It cannot be easily curtailed as per the needs of the company and doesnt carter to the needs of small or medium sized enterprises. MYOB is a comprehensive all in one business software that aims to provide the needs of medium and small sized companies in which the work load is less. It helps the medium sized organizations in getting the solution to all business problems at all levels of the organization(Werner, 2017). The key features of the product includes that it can be easily tailored to suit the overall needs of the company, as per their needs and requirements and their business. It has a feature by which access of data and services is possible from anywhere on any device, on the discretion of the company. It is automatically linked to large number of Australian banks and building societies. It helps I implementing security of the information by providing back up facilities from any given point. It can be cancelled any time as there are no long term contracts with the company, thus if the company doesnt want to use these product it can easily remove it from their system. It relies on full support with compliance with the relevant Australian laws and tax laws(Abbott Kantor, 2017). These software packages are more cost effective and can be easily used by all type of organization. But in comparison to SAP it provides fewer services to its customer. But overall it is a good package suited for all kinds of business. This is the best advantage of the product that it can be customized. On the basis of all the analysis taking into consideration the needs of the company and the various features of all the accounting software and packages that the company might consider for its operations, SAP would be the best choice. SAP is accounting based ERP enterprise sector that provides major services to the top companies on the basis of their demands and needs. In the given case we see that the main aim of the bakery business is To improve the overall sales of the company To perfectly manage the logistic so that goods can be produced and delivered with any extra wastages. To improve the overall market credibility of the company by promoting their products and its advantages those are associated with the same. To get an advantage over their competitors by better product development and management. The company can achieve all the above with the help of the SAP. The vendor is also ready to provide some discounts and there are also options to customize the software as per the needs of the management. The main benefits of using this software that it will all around services to the business, from supply chain management, logistic management to management of the resources. The key features of the SAP package includes many points like procurement processes for all round development, helps in overall manufacturing process from end to end, helps in getting quality assistance that will help in better management of the human resources. It also helps in better management of the overall finances of the company. Thus it provides an all round services to the company that helps in total development of the same. In the given case we see that the bakery company is a large company already with so many employees, earning revenues to the tune of $1.5 million. Now when the company wants to make cha nges in the line of service, the companies can opt for this software. This will help in better management of the company. For small bakeries that are in the initial stages using the MYOB would have been a good option because the overall cost that is associated with it is less, it can be altered as per the needs of the company, and when required the contract can be cancelled, Thus in all those cases the MYOB is a better option, because using the SAP is only fruitful for very large organsations that have to manage large amount of resources, hire large number of people and whose operations are huge. So in the case of this bakery business they can go for SAP if they want an all round high level service for which they are ready to spend a fortune, or they can simply opt for MYOB, but that won,t suffice their all over needs. So initially the should go for SAP when they are looking for growth and innovation and want to expand their business. The vendor must be selected on the basis of vari ous criteria that includes, the total cost, the post sales services, the complications involved in management of the resources of the company, how much is the overall budget of the company. All these factors can contribute in long term development of the company, and they should always go for such vendors that provide them with quality services at the cheapest cost possible and suffice their long term needs, by having a long lifetime. Thus on the basis of all the factors, we can say that SAP software will be the best for the company References Abbott, M., Kantor, A. (2017). Fair Value Measurement and Mandated Accounting Changes: The Case of the Victorian Rail Track Corporation. Australian accounting Review. Alexander, F. (2016). The Changing Face of accounting. The Journal of Higher Education, 71(4), 411-431. Auken, S. (2016). Assessing the role of business faculty values and background in the recognition of an ethical dilemma. Journal of Education for Business, 91(4), 211-218. Belton, P. (2017). Competitive Strategy: Creating and Sustaining Superior Performance. London: Macat International ltd. Bromwich, M., Scapens, R. (2016). Management Accounting Research: 25 years on. Management Accounting Research, 31, 1-9. Charlton, P., Ilott, D., Borgeaud, R., Drew, M. (2017). Risky business: An example of what training load data can add to shared decision making in determining acceptable risk. Journal of Science and Medicine in Sport, 20(6), 526-527. Dichev, I. (2017). On the conceptual foundations of financial reporting. Accounting and Business Research, 47(6), 617-632. Guragai, B., Hunt, N., Neri, M., Taylor, E. (2017). Accounting Information Systems and Ethics Research: Review, Synthesis, and the Future. Journal of Information Systems: Summer 2017, 31(2), 65-81. Hall, J., Rapanotti, L. (2017). A design theory for software engineering. Information and Software Technology, 87, 46-61. Kew, J., Stredwick, J. (2017). Business Environment: Managing in a Strategic Context (second ed.). London: Chartered Institute of Personnel and Development. Linden, B., Freeman, R. (2017). Profit and Other Values: Thick Evaluation in Decision Making.Business Ethics Quarterly, 27(3), 353-379. Venezia, I. (2017). Behavioral Finance: 'Where Do Investors'' Biases Come From?'. Singapore: WORLD SCIENTIFIC. Visinescu, L., Jones, M., Sidorova, A. (2017). Improving Decision Quality: The Role of Business Intelligence. Journal of Computer Information Systems, 57(1), 58-66. Werner, M. (2017). Financial process mining - Accounting data structure dependent control flow inference. International Journal of Accounting Information Systems, 25, 57-80.
Saturday, November 30, 2019
The Scarlet Letter Essays (233 words) - English-language Films
The Scarlet Letter In The Scarlet Letter the author uses several symbolic things. He uses the rose bush that is in the midst of all the grayness. Pearl, Hesters' daughter is also a symbol. The scarlet A that Hester has to wear is a symbol that she is an adulteress. The author goes on to describe these in great detail. The setting in this puritan town, Boston, the author describes everything as being gray. Everything sounds so depressing, but he talks about this rose bush right next to the prison. It symbolizes that nature has some kind of sympathy for these criminals. The rose bush is so beautiful, yet it is outside of a prison. Hester had a daughter, Pearl. Pearl is a child of Dimmesdale, which is not Hesters' husband. Pearl is very beautiful, yet she is often referred to as a demon child. Pearl is very violent, she throws rocks at the other kids. She is symbolic because she was conceived in a very ugly situation, but she is a very beautiful kid. Another symbolic thing is the scarlet A that Hester has to wear. She wears it to let everybody know that she is an adulteress. An A on her clothes changes the way people think of Hester. Something so insignificant such as a piece of cloth changes a whole life and causes a whole lifetime of pain and suffering.
Tuesday, November 26, 2019
ââ¬ÅThe Flyââ¬Â Katherine Mansfield Essay Example
ââ¬Å"The Flyâ⬠Katherine Mansfield Essay Example ââ¬Å"The Flyâ⬠Katherine Mansfield Paper ââ¬Å"The Flyâ⬠Katherine Mansfield Paper ââ¬Å"The Flyâ⬠à à Analysis Death is something most people would want to avoid. Mankind has always been and will continue to be victims of this tragic event. In the short story ââ¬Å"The Fly,â⬠Katherine Mansfield explores many different themes. Such themes center on the struggles that death of loved ones presents to a personââ¬â¢s life. The death of a loved one is not easy to cope with. It may cause one to be trapped by grief, wanting to fight life, and being unable to heal with time. The close relationship that a father may share with his son can bring a manââ¬â¢s mind to war if he were to lose his only son. The author paints this picture of agony and distress through the life of the Boss in this story. Throughout the story there are many deaths first with the bossââ¬â¢s son then with the fly. I believe that the author was trying to show that the concept of death is inevitable, but there are ways to cope with it. You either find the strength to move on or you can sit and let your life pass you by. The Boss from ââ¬Å"The Flyâ⬠reminds me of those that are afflicted by death. The Boss has tortured himself out of a life that could have been good. The Bossââ¬â¢s son was dead, but it is not a reason to forget about the good things in life. The Boss should have realized that suppressing his pain would never bring his son back. Instead the Boss has gone into great lengths to change the environment he was in. But he did not take into consideration that to create a new future he would have to effectively deal with his past. Another theme of ââ¬Å"The Flyâ⬠would have to be not being able to move on. The song ââ¬Å"Itââ¬â¢s So Hard to Say Goodbye To yesterdayâ⬠by Boys2Men reflects solely on how difficult it is to move on after a tragic event. But there is no need to dwell on the past, because dwelling in the past brings no change to the future. If the Boss took the time to move on from that tragic incident in his life he would have been able to visit his sonââ¬â¢s grave. He would not be having mental meltdowns just by hearing about his sonââ¬â¢s grave. Just by hearing the words ââ¬Å"â⬠¦visited sons graveâ⬠from Mr. Woodifield the Bossââ¬â¢ brain basically shuts down, so he asked his office manager not to let anyone in to see him for half an hour. All he was able to think about for the rest of that day was the loss of his child, his only son, who was supposed to gain control of his company, the son who was going to continue his legacy. When I think of fathers I also think of sons. There is never a man who wishes to have only daughters. They would always want to have a son. Sons are the gateway to the next generation carrying on the name tradition. Sons are the ones who will be taking over things when the father is no longer there and with his son gone the Boss was feeling a crippling amount of loss. His first and only son was gone, closing the gate for future generations, the end of a legacy. The Boss felt that his reason for living was lost with the death of his son. He was now a shell of the man that once thought that life was full and had meaning. Fighting with his life, the Boss does not realize he is in a standstill just like the fly in the story that is fighting with life (the ink) to make it. As in the famous quote when life gives you lemons you make lemonade, the Boss should use this concept by turning a bad situation into a good one. In life there are no do overs, once the time has passed it is gone forever. The Boss may have felt like sending death a letter. Explaining the reasons why his son should not have been taken away. The Boss needed to open up his eyes and look within himself to see if he was satisfied with the life he was living. Furthermore, time does not always heal all wounds. There is a saying that states ââ¬Å"time changes things, but you actually have to change things yourself. â⬠I feel like that is true especially when I hear the quote ââ¬Å"time heals all wounds. â⬠I feel that there is a catch. You cannot just sit around then suddenly and miraculously all your pain is gone. You have to work to get your wounds sealed. The Boss felt that if he just ignored the wounds and pretended as if they were not there he would be better in no time at all, because there would not be anything to heal. But he is just overestimating his imagination because the wounds will always be beneath the surface. Even if he does not show his pain it will always be buried deep inside. The Boss did not realize that he was slowing down his healing process by ignoring what was in his face. Another theme would be not giving up. When there is an obstacle in your path that keeps knocking you down. Just get up and try again because there is always a way around it. Do not ever let that obstacle rule your life but vice versa. For example the fly, in the story no matter how many times it was covered in ink. It got back up and cleaned itself off even until its last breath. The fly basically went down fighting it did not let the ink get to his will to live, until it had no other choice but to give up. This is an example the Boss should take and use in his own life. People die every day, he just has to see that there is more to life than just to live. He needs to find something positive to keep him going, rather than dwelling on the thought of losing his only child. Before it was for his son, now it can be for himself or his family and friends. The story can also be read as a confirmation of the brutal horrors of World War I. A representation of the generation that sent its sons to their death beds in a cruel war. The Boss as well as Mr. Woodifield had a son in the war, and it seems that they both lost their sons in that same war, just as many others. Because of the way Mr. Woodifield spoke of the grave site it seemed to have been made to hold fallen soldiers of that war. It shows that war can affect people in many ways. Mr. Woodifield can talk about his son freely. While the Boss cannot even stand to see anything that would remind him of the loss of his sonââ¬â¢s presence let alone hear his name. All in all there are many different themes in ââ¬Å"The Flyâ⬠by Katherine Mansfield. Like how death is a part of life that we cannot get rid of. When life gets difficult sometimes it is hard to move on. Especially when it comes to losing someone you have a special bond with. It also explains how fathers and sons develop a close relationship with one another. How you cannot fight with life because it does not appear to have what you want, that time is not always the sole healer of all wounds, and the brutal horrors of war. Above all life is what you make of it, you either takes it or you leave it.
Friday, November 22, 2019
Business Risk of HIH Insurance Limited Free-Samples for Students
The imperfect record of the financial report is responsible for the breakdown of the company which can be a threat to the business. The non-accurate accounting report can be a major reason for the failure of the business deals. When the company becomes able to submit the proper finance report, then that will define the improvement of the business, and the development of the annual finance report can descry the decreasing material quality which can be the cause of the business risk of HIH insurance limited. According to the auditor's lack of professionals can be a cause of the business risk. The infrastructure and the policies which are responsible for the poor and unreasonable decision can be a reason of great loss and the collapse of the HIH Insurance Company that can push the business to a pick of risk. Through the explanation of the factors, it is clear that this matter is responsible for the business risks. If the development of the money power can be demonstrated correctly, then it can be noticed that the implement of the credit is highly responsible for the business failure and the sales of the assets also a reason of the business risks (Bragg, 2013). The presence of unprofessional and inefficient staffs can be a reason of great loss for the business. Often the staffs were unable to find proper clients for investment or sometimes they engulfed all the money and did not submit the amount of money to the company which is truly harmful to any company.à When the premium is collected from the clients by companies for a long time, then it required a number of efficient workers which produce the shortage of money for the company the can be a reason of the business risks. When the company faced various kinds of risks, then the collapse situation arrived. Due to the lack of proper ethical guidelines and the absence of appropriate insurance policies, the increasing budgets become fall which can be a major risk factor that is affecting the HIH at finance report level. The risks occurring in the annual finance report level is one of the factors influencing the growth of the HIH Insurance and caused business risks. To identify the investment tolerance, it is necessary to clearly describe the implementation of the factors affecting the business risks. The proper protocol of the work and the individual investment shows a stability of the accounting theory of the business. The removal of the risk factors of the HIH Insurance Company it is necessary to separate the person based licensed investment which can be critical for the growth of the business finance report (Britton and Waterston, 2013). The replacement of the assets or the sale of the properties can be a factor affecting HIH Insurance annual report level. Many legal issues between the creditors and the clients can also be changing factor oh the business risks. The company needs to recruit dedicated employees because most of the times the lack of efficient and well-experienced members can also be a significant problem for the company which affecting the annual financial report level (Christensen, Cottrell and Budd, 2016). If suddenly any client denies continuing giving their premium then that will be very much affecting the development of the enterprise. The HIH Insurance annual report level is also influenced or affected by this factor. Insufficient responses to the high pressure and management rising inadequately in the international insurance market were the primary cause of the danger of the company that is the HIH insurance. The interest of many stakeholders that affected the misguiding or false statements was in print. The financial report of the perspective company depicted significant money owing leverage and cover liabilities, the money owing means solution risk of the particular company (Weil, 2017). Now the matter is why this so much irresponsible in such a manner, the directors of act boards are the main responsible for these unjust representations of the financial statements of the company. Only they are not the responsible accountants and auditors are the same responsibility for these false tasks of the monetary declarations of the enterprise (Dauber, 2005). Responsible for this breakdown of these management companies was presented as an evil financial system, the people or group was the same responsibi lity of this initial failure of the company. The clients were facing an enormous problems or losses for this inadequate responsibility. The company was paid responsible accountable to customers for losing their inadequate amount of money.à Not only that if clients think that they can take measures responsibility for the board of directors of the management and cover their insufficient loss of amount. The management's liability to the credit pay was due to the creditors lend money to the company. The company is answerable or pays the due amounts to the suppliers and other creditors. Defendant owes the applicant on the duty of care then the negligence or careless occurs, when the defeated breaches the duty of attention when the candidate suffers an injury or damage when it occurs when the damage or injury causation by the outcome of the violation of the duty of care. In a state of affairs where a specific person owes another obligation of care, causes several damages, injury, loss to each and the particular person. The action of negligence conducted by the accountants or some auditors was responsible for the collapse of the HIH insurance company as per reports. Determination by the court signifies that the breach of the duty of care by reviewing the standard of care, to avoid some causing injuries or harm is the duty of attention is the legal compulsion (Hill, 2012). The boards of directors were the main responsibility for the failure of the company, and it can be stated as breaching the trust duty of care. Therefore, the regulatory framework is not appropriately followed by the organization HIH due to which company had to make this harsh situation. According to the law, which regulates the business system all across Australia, it is instated that this kind of act is considered as a breach in the regime of an organization and is capable of punishment (Waterston, 2006). The company is liable to answer all its customers for the negligence in their behavioral aspect and this maybe another reason for the loss of trust in this organization of the people. Legislative system of the company needed to exhume for the augmentation of the business system. That is why The HIH wants to re-hire its former members of the external audit team. The abnormal development of the organization can be justified by its time of failure. The organization faced the situation due to the enhancement of work since the structuring of a project and reforms are illogically enhanced. It is very clear from this event that the company The HIH did not abide by the regulatory framework approved by the government of Australia and for this reason the organization had to take such harsh a decision (Horngren, 2013). Quite naturally, due to such disorientations in the construction of work, the auditor has blamed for unsuitable performances regarding his duties towards the company altogether. In such a condition, where the regulatory of the government was being challenged, the company was bound to be in the worst of situations (Shim, Siegel and Shim, 2012). It was only beca use of this, that the company needs to hire its ex-employees from the audit team to make a better performance out of them, and proper construction of work can be depicted which shows the enhancement of the works done together by the company so far. In this particular matter, the primary thing that had occurred due to the alteration of the auditing team in the HIH organization is an actual detailed depiction of the amount of work done so far had been reported. The amount of work done and the exact amount of work features can be easily illustrated due to the alteration of the entire auditing team and revamp it with a new team comprising of the ex-employees (Schroeder, Clark and Cathey, 2011). Thus, this new plan of action helps in the improvement of performance and allows proper planning of the research for the further benefit of the company. This had led to the development of profits of the organization in a massive way (Horngren, 2014). Also, the gap that had occurred in the balance of the company was dissolving, and the company was emerging more like a stable structure in the work ethics. The equilibrium that was necessary to maintain as an organization was once again in the process of restoration due to this strategy. Previou sly, the old auditors had breached many of the laws in presenting the financial accounts to the legislative authorities as they have presented many faulty records that had shown incorrect profit and loss, income, expenditure and balance in the finance system of the company (Horngren, 2013). However, the introduction of the new team of auditors who were previously appointed had a fresh start and new and legalized outlook in the business strategy and financial accounting department. The government of Australia has some standard laws regarding the practical ethics of an organization. It was reported by case studies that the HIH Company had desecrated these ethical standards (Schroeder, Clark and Cathey, 2011). The Board of Directors along with the auditors had been found guilty of producing unfair financial statements. According to the government of Australia, business ethics deals with the fair and inequitable means in an organization and any illegal or discriminatory conduct regarding the financial accounting of an organization is punishable as it is a vital aspect of an organization (Jones, 2013). It is considered that any illicit means adopted to represent a faulty financial accounting is the open gate in unlawful inflow or outflow of cash, illegal representation of income, expenditure, profit and loss, assets and liabilities. The guidelines regarding running a business organization are strict and breaching any one of them is liable to be punished for an offe nse. This behavior only represented a lack of integrity and negligence in carrying out the respective duties of the Board of Directors as well as the auditors. This only led to the downfall of the HIH Company. Since the rules and regulations are only meant for the well-being of the company (Libby, Libby and Short, 2012). Hence, it was very clear that the proper image of the company was tarnished and this affected the interest of many people in the organization.à CLERP 9 and Ramsay Report provide government approved guidelines on the proper preparation of a companyââ¬â¢s financial statements and corporate ascendancy. The CLERP 9 is responsible for providing the information on the appropriate standards in the liabilities that occurs due to breaches in the system, the independence of an auditor, compliance controls, and the accounting standards (Oppermann, 2009). The auditors are to bridge the gap between the perspective and expectation of a user on the financial statement of an organization because an accountant prepares the financial declarations of the company and gives it a real standardization. Legislation will always provide clear concepts of representing the account practices of a company, and in no ways, these can be breached. As per the government authorized rules, both the internal and external auditors are equally responsible for maintaining the proper financial statements and the correct valuation of the company, but if these lin e of action is breached in any way, then they are to be blamed for failing in eliminating the misstatements found within the financial accounting (Powers and Needles, 2012). Bragg, S. (2013).à Accounting best practices, seventh edition. Hoboken, N.J.: John Wiley & Sons. Britton, A. and Waterston, C. (2013).à Financial accounting. Harlow: Financial Times Prentice Hall. Christensen, T., Cottrell, D. and Budd, C. (2016).à Advanced financial accounting. New York, NY: McGraw-Hill Education. Dauber, N. (2005).à Generally accepted auditing standards. Mason, OH: Texere. Hill, J. (2012).à Colloidal Silver Medical Uses, Toxicology & Manufacture. Horngren, C. (2013).à Accounting. Frenchs Forest, N.S.W.: Pearson Australia. Horngren, C. (2013).à Financial accounting. Frenchs Forest, N.S.W.: Pearson Australia Group. Horngren, C. (2014).à Accounting. Toronto: Pearson Canada. Jones, M. (2013).à Accounting. Chichester: Wiley. Libby, R., Libby, P. and Short, D. (2012).à Financial accounting. Oppermann, H. (2009).à Accounting standards. Lansdowne: Juta. Powers, M. and Needles, B. (2012).à Financial accounting. [Mason]: South-Western, Cengage Learning. Schroeder, R., Clark, M. and Cathey, J. (2011).à Financial accounting theory and analysis. Hoboken, NJ: Wiley. Schroeder, R., Clark, M. and Cathey, J. (2011).à Financial accounting theory and analysis. Hoboken, NJ: Wiley. Shim, J., Siegel, J. and Shim, J. (2012).à Financial accounting. New York: McGraw-Hill. Waterston, C. (2006).à Financial Accounting. Pearson Education UK. Weil, R. (2017).à Financial accounting. [Place of publication not identified]: Cengage Learning.
Wednesday, November 20, 2019
Government Business Relation GBR Research Paper
Government Business Relation GBR - Research Paper Example The campaign seeks to improve safety in the transport sector by pushing for the ban on the use of mobile phones in motor vehicles. Since the development and incorporation of mobile phone technology, there has been increased occurrence of accidents as a result of drivers using mobile phones when driving (TWU, 2011). Banning the Use of Mobile Phones in Motor Vehicles The submission seeks to address the need to ban the use of mobile phones in motor vehicles, a phenomenon that has led to the rise of accident rates from driver distraction and divided attention. (Zamgba, 2001) Reports indicate that there has been a rise in the number of drivers brought to courts with regards to the use of phones when driving motor vehicles on public roads Recently, the use of phones in motor vehicle has increased significantly with increased driving offences resulting in significant rise in casualty risks irrespective of whether the phones being used are hand-held or hands-free. Drivers who make calls, tex t or even touch mobile phones are proved to have slow reactions and low concentration, thus increasing the risk of accident. US Research has indicates distraction from the use of hands free mobile phones in motor vehicles are more or less the same as distraction caused by handheld mobile phones when driving (Zamgba, 2001, P6). Key Arguments Recently, a number of countries such as Australia and New Zealand have introduced laws that ban the use of handheld mobile phones in motor vehicles. However, passengers and public transport users are still facing the risk of drivers failing to have proper control in driving motor vehicles when using hands-free mobile phones (Maslen, 2008, pg 13). The distraction and divided attention resulting from drivers who use mobile phones when driving causes as much risks as those that result from speeding and drunken drivers (Maslen, 2008, pg 46). However, according to Zamgba (2001, P6), there is need for existence of exceptions in the ban on the use of mo bile phones in motor vehicles with respect to critical issues such as medical emergencies or need to report disabled vehicles. In addition, these are issues of concern in the ban particularly with the introduction of new generation phones where drivers are reported to use applications such as e-mails and even accessing the internet, which is extremely distractive to concentration (Zamgba, 2001). According to International Debate Education Association and Trapp (2009, p. 45), Arguments against a ban on the use of mobile phones as being inapplicable became baseless after the technological improvement in photography where drivers using mobile phones while driving can be automatically detected and apprehended by law enforcers. The photography detection will be effective in enforcing the ban on the use of mobile phones in motor vehicle through evidence. However, other irrelevant criticism against the ban, include the use of phones is vital for economic purposes, appointments and general communications needs given the fact that everyone could cope without phones some few years ago before introduction
Tuesday, November 19, 2019
How Generation Y is Fitting into Today's Workforce Research Paper
How Generation Y is Fitting into Today's Workforce - Research Paper Example Generations values and concerns for an organization will always evolve with time, and employers who understand each generations perspective and the powers that shaped it, will have an upper hand when leveraging talent. Most employers are experiencing intergenerational conflicts; Boomers think Generation X tend to be impatient, Generation X view Boomers as being inflexible, while the both generations, consider generation Y spoilt for choice. Generation Y, on the other hand, view them as conservative and out of fashion (Nicole A. Lipkin 43). Generation Y, also referred to as GenMe or Gen Y can simply be described as the generation aged around eighteen to twenty five years that are motivated and technology savvy. Their behaviors and habits constrain their way of communication, working, acting, and how they relate to people. In other terms, this generation pertains to demographic cohort born between late seventies to mid nineties. This generation is heavily reliant on modern digital tech nology and media and expects fast information and entertainment due to its cultural diversity (Nicole A. Lipkin 45). Generation Y is adapting to the current workforce in several ways. With the current, competitive markets, most jobs require highly competent personnel, and Generation Y seem to always demand leadership roles, or perhaps climb the corporate ladder within a few months of their employment. This generation believes it deserves the position it demands, with or without experience. They expect immediate gratification resulting from their childhood, and do not intend to stay in the same position longer; they demand to be at the top of the organization within a short time. Employees of generation Y prefer performing their tasks remarkably and faster compared to their co-workers (Jean M. Twenge 8). Considering that a majority of the current workforce is headed for retirement, Gen Y is entering the workforce during a demographic shift. Considering that there might be a shortage of skilled workers, after boomers retire. Gen Y have been more tolerant of others opinions enabling them adapt ideas from older generations. With globalization becoming a current world trend, most of the Gen Y prefer being self-employed, rather than work for someone else. Although few among them succeed due to high start up rates. Globalization has encouraged Gen Y employees to join Unions, where they can share their views, exchange ideas, and find solutions concerning employment issues with members of other countries, and also act of a channel for learning new ideas (Jean M. Twenge 12). The current workforce demands vast ideas to be able to compete globally, and Gen Y does not only assist in replacing boomers, they bring with them fresh and better ideas, and tend to be a motivated and enthusiastic workforce. Gen Y is also widely using the media in redefining their career opportunities, ensuring they are up-to date with the relevant, required skills, and are aware of the jobs on dem and. For this generation, a decent job is not only defined by the monetary gains. Their selection for positions is driven by their behaviors. They do not take a job aimlessly, but because they feel motivated working there, implying that Gen Y is more focused on making a difference in their company and the society. As organizations demand, Gen Y appreciates technology only; when it is significant to them. Gen Y prefer filling an employment application online, and
Subscribe to:
Posts (Atom)