July 31, 1976 Colorado :: essays research papers

On July 31, 1976, a violent rainstorm hit the area where the Big Thompson Canyon is located. According to reports the rainfall was falling at an alarming rate of 2 per hour which caused the Big Thompson river to rise and return to its primordial state. This all began when winds from the east pushed very humid air up the mountains. The shaky air continued rising as its water vapor condensed. The winds were less than 20 mph above 10,000 feet that was too weak to move the storm away. humid high-altitude air combining with weak winds meant the storm pulled into little dry air to weaken the rainfall. Hardly any of the rain soaked into the steep-sided canyon. The river quickly went over its banks, fill up with debris that acted like battering rams against downstream buildings and cars. The water then backed up in the canyons narrow mouth, in torrents, water a good deal backs up as debris piles against bridges. The Floodwater sped up as it squeezed through narrow places was freed when the dam that was formed by debris burst loose. Due to these events, occurring in such a short time the U.S. Army came to rescue 850 people off the tops of homes, canyon walls, and rocks. The flood destroyed 556 homes and 52 businesses. The total wrongfulness was $35.5 million to the area it cost $1 million dollars to remove 320, 450 tons of debris. The storm and flood caused the Big Thompson River to change course in thirty places. The flood killed 144 people and it took the authorities working until mid-September to identify all the bodies. The town felt that most of the deaths occurred due to the lack of a timely warning. To prevent this from occurrence again they installed a reverse 911 emergency system.

Use of Symbolism in Goldings Lord of the Flies Essay example -- Lord

Use of Symbolism in Goldings Lord of the Flies Lord of the Flies, a suggestive name for the Devil, a devil whose name proposes that he is devoted to decay, destruction, demoralization and panic, exactly what William Golding had in mind when using symbolism in this novel. The Lord of the Flies (1954), is a novel in which interpretating the symbols are a main key to not only understanding, but also enjoying the novel. After tying many of the symbols together, you can figure forbidden more about what the author is trying to depict, the overall scene. This story takes place during World War II on a deserted island. After a plane, transporting about a dozen young boys, gets shot down, they are trapped on an island without any adults. through with(predicate)out a few week period, they become spaced through many difficult, and trying times. Each character and object that is frequently used, are symbols that represent a small part in the big picture. Through the symbols, the author port rays what each boy contributes, or burdens, the island with during their struggle to escape. The first thing I encountered and saw as a symbol when reading, was the island itself. This island had become their world. For as persistent as they were been on that island, that was the only thing they had, the only thing they knew. It was a world free from adults, laws and civilized society and full of responsibility. This set the picture of the boys, having to interpret to survive by themselves, and shows you how important it is that they all come together. Ralph is a fairly quiet twelve year old with blond hair, and is the most influential of the group. He is the first one William talked about in the book. He was presented as a logical boy, and as the story progresses, you ... ... light the fire again later, You should have been with us. We had a smashing time (69). This fire, their only hope of getting off the island, escaping this world, was out and there was no way for Ralph to st art it. He was the only one who was telephone enough to use the fire to get off, and the tribe had stolen it from him. While all this built up and eventually turned into a war, the anarchy of the world truly freed them from what they had been living. When rebellion and chaos had tried to catch order and destroy it, they started a fire, a new hope, that saved them from the island. Interpretating and understanding these characters and objects as symbols, bring a full-length new light to the novel. As you read this, or any other story, let it get inside your head a little and try to chance upon out if theres a Devil, one devoted to decay, destruction and demoralization.

Privacy Issues with the Internet Essay -- Exploratory Essays Research

Privacy Issues with the InternetPrivacy has long been as problematical as the mythical inauguration of Youth. The really idea of protecting knowledge active family stirs up ominousimages of powerful agencies stealing our individuality and even ouridentity. The fears about loneliness have grown exponentially with the Web. But who are we protecting ourselves from? The government? Not likely,at least in the Orwellian sense that around of us imagine it. go coition passes the laws and regulatory bodies enforce them, media focusof late has been on the private sector, particularly commercialWebsites. Civil libertarians protests against tuition-collectingWebsites are enigmatic given that most of this information has alreadybeen available for years in libraries, in town halls, in departments ofmotor vehicles and from countless opposite places. Thus it should beunderstood that privacy is largely an illusion. While the Lewinskytapes raised eyebrows, the media fanfare over the issue shows thatsomeone, somewhere, when you least expect it, will place a higher precedence on something that compromises your privacy. Nevertheless, the increasing commodification of personal information isworrisome to this author, particularly when the collectors get theirinformation wrong or draw incorrect conclusions from the data theyacquire. Already, some internal pharmacies have tried to sellinformation about their customers to musical scoreeters. (In at least one casethe pharmacy backed off after critics severely chastised them for theplan). No doubt other organizations will give out to sell medical recordsto the highest bidder. What does this mean to the public? ... ...we promise your privacy, we have someone who makessure we keep that promise. However, many other TRUSTe licensees provide more extensive privacystatements for visitors to scrutinize. Nevertheless, swan and privacyguarantees dont come cheap. Costs for TRUSTe licenses range from $299to almost $5,00 0, depending on the licensees corporate revenue. While$5,000 may non be a lot for a Microsoft, $299 is quite a bit for astart-up firm with no annual revenue. This license allows TRUSTeclients to showcase a mark of trust that could easily (but not legally)be copied and used by any Website developer who wants to capitalize ontrust. With all the trust-brokers on the Web, the question remainswhether buying trust is any less elusive than the Fountain of Youth.Moreover, one should ask, who is worthy of trust management? Privacy Issues with the Internet Essay -- Exploratory Essays Research Privacy Issues with the InternetPrivacy has long been as elusive as the mythical Fountain of Youth. Thevery idea of protecting information about family stirs up ominousimages of powerful agencies stealing our individuality and even ouridentity. The fears about privacy have grown exponentially with the Web. But who are we protecting ourselves from? The government? Not likely,at lea st in the Orwellian sense that most of us imagine it. WhileCongress passes the laws and regulatory bodies enforce them, media focusof late has been on the private sector, particularly commercialWebsites. Civil libertarians protests against information-collectingWebsites are enigmatic given that most of this information has alreadybeen available for years in libraries, in town halls, in departments ofmotor vehicles and from countless other places. Thus it should beunderstood that privacy is largely an illusion. While the Lewinskytapes raised eyebrows, the media fanfare over the issue shows thatsomeone, somewhere, when you least expect it, will place a higherpriority on something that compromises your privacy. Nevertheless, the increasing commodification of personal information isworrisome to this author, particularly when the collectors get theirinformation wrong or draw incorrect conclusions from the data theyacquire. Already, some national pharmacies have tried to sellinformat ion about their customers to marketers. (In at least one casethe pharmacy backed off after critics severely chastised them for theplan). No doubt other organizations will move to sell medical recordsto the highest bidder. What does this mean to the public? ... ...we promise your privacy, we have someone who makessure we keep that promise. However, many other TRUSTe licensees provide more extensive privacystatements for visitors to scrutinize. Nevertheless, trust and privacyguarantees dont come cheap. Costs for TRUSTe licenses range from $299to almost $5,000, depending on the licensees corporate revenue. While$5,000 may not be a lot for a Microsoft, $299 is quite a bit for astart-up firm with no annual revenue. This license allows TRUSTeclients to showcase a mark of trust that could easily (but not legally)be copied and used by any Website developer who wants to capitalize ontrust. With all the trust-brokers on the Web, the question remainswhether buying trust is any less e lusive than the Fountain of Youth.Moreover, one should ask, who is worthy of trust management?

Catcher In The Rye :: essays research papers

CATCHER IN THE RYE     The book, Catcher in the Rye, has been steeped in hostility since it was banned in America after its first publication. John Lennons assassin Mark Chapman, asked the former Beatle to sign a copy of the book precedent in the morning of the day he murdered Lennon. Police found the book in his possession upon apprehending the psychologically disturbed Chapman. However, the book itself contains nothing that powerfulness have lead Chapman to act as he did. It could have been just any book that he was reading the day he decided to toss off John Lennon and as a result, it was the Catcher in the Rye, a book describing a nervous breakdown, that caused the media to speculate widely about the possible connection. This gave the book tear down more recognition. The character Holden Caulfield ponders the thoughts of death, accuses ordinary people of being phonies, and expresses his love for his sister through out the novel. So what is the book Catch er in the Rye authentically about?      Superficially the story of a young man getting expelled from another school, the Catcher in the Rye is, in fact, a perceptive bailiwick of one individuals understanding of his human condition. Holden Caulfield, a teenager growing up in 1950s, New York, has been expelled from school for poor achievement one time again. In an attempt to deal with this he leaves school a few days prior to the end of term, and goes to New York to take a vacation sooner returning to his parents inevitable irritation. Told as a monologue, the book describe Holdens thoughts and activities over these few days, during which he describes a developing nervous breakdown. This was evident by his bouts of unexplained depression, impetuous spending and generally odd, erratic behavior, prior to his eventual nervous collapse.     Some critics have argued that Holdens character is erratic and unreliable, as he has many of the middle-c lass values that he claims to reject. Later on critics began to have praised the twisted humor of the main character. These critics have commented that the structure of the novel helps you understand Holdens unstable state of mind. Alastair best remarked "There is a hard, almost classical structure underneath Holdens rambling narrativ. The style, too, appears effortless yet one wonders how more than labor went into those artfully rough-hewn sentences" (qtd. in Davis 318)     A large field of critics took a positive view of the novel.

black lung disease :: essays research papers

Black Lung DiseaseEvery year, almost 1,500 people who have worked in the nations coalmines break-dance from black lung unhealthiness. Thats equivalent to the Titanic sinking every year, with no ships coming to the rescue. While that disaster which took place so long ago continues to bewitch the nation, black lung victims die an agonizing death in isolated rural communities, away from the spotlight of publicity.Black lung is the legal term for a man-made, occupational lung disease that is contracted by prolonged breathing of coalmine dust. Some call it miners asthma, silicosis, pneumonoultramicroscopicsilicovolcanoconiosis, coal workers pneumoconiosis, or black lung. However, they are all dust diseases with the akin symptoms. Only the smallest particles of the coal dust make it past the nose, mouth, and throat into the alveoli found deep in the lungs. The alveoli, or air sacs, are responsible for exchanging gases with the blood, and are determined at the end of each bronchiole. Microphages, a typewrite of blood cell, gather foreign particles and carry them to where they can either be swallowed or coughed out. If too often dust is inhaled over a long period of time, some dust-laden microphages and particles collect permanently in the lungs causing black lung disease. The main symptom of the disease is precipitance of breath, which gets worse as the disease progresses. In severe cases, the patient may develop cor pulmonale, which is an enlargement and strain on the right side of the heart caused by chronic lung disease. Eventually, this may cause right-sided heart failure. Some patients develop emphysema as a complication of black lung disease. Others develop a severe type of black lung disease in which damage continues to the upper part of the lungs even after exposure to the dust has ended called progressive massive fibrosis. Black lung disease can be diagnosed by checking a patients history for exposure to the coal dust, followed by a chest x-ray to se e if the sign spots on the lungs are present. A pulmonary function test may help in the diagnosis. However, all coalminers should have chest x-rays every four years so the disease can be detected early. Congress placed strict limits on airborne dust and ordered operators to foreshorten periodic air tests inside coalmines in 1969.

black lung disease :: essays research papers

Black Lung DiseaseEvery year, almost 1,500 people who squander worked in the rural areas coalmines die from black lung disease. Thats equivalent to the Titanic sinking every year, with no ships coming to the rescue. While that disaster which took place so big ago continues to fascinate the nation, black lung victims die an agonizing death in isolated rural communities, away from the spotlight of publicity.Black lung is the legal term for a man-made, occupational lung disease that is contracted by prolonged breathing of coalmine dust. Some c on the whole it miners asthma, silicosis, pneumonoultramicroscopicsilicovolcanoconiosis, coal workers pneumoconiosis, or black lung. However, they are all dust diseases with the same signals. Only the smallest particles of the coal dust make it past the nose, mouth, and throat into the alveoli found deep in the lungs. The alveoli, or air sacs, are amenable for exchanging gases with the blood, and are located at the end of each bronchiole. M icrophages, a type of blood cell, gather foreign particles and carry them to where they can either be swallowed or coughed out. If too much dust is inhaled over a long period of time, some dust-laden microphages and particles collect permanently in the lungs causing black lung disease. The main symptom of the disease is shortness of breath, which gets worse as the disease progresses. In severe cases, the patient may develop cor pulmonale, which is an enlargement and strain on the right placement of the heart caused by chronic lung disease. Eventually, this may cause right-sided heart failure. Some patients develop emphysema as a complication of black lung disease. Others develop a severe type of black lung disease in which damage continues to the upper part of the lungs even after exposure to the dust has ended called progressive long fibrosis. Black lung disease can be diagnosed by checking a patients history for exposure to the coal dust, followed by a chest roentgen ray to see if the characteristic spots on the lungs are present. A pulmonary function test may help in the diagnosis. However, all coalminers should have chest x-rays every four years so the disease can be detected early. Congress placed strict limits on airborne dust and ordered operators to take periodic air tests inside coalmines in 1969.

Largest Pressure Groups Essay

To what extent are the orotundst pressure assemblys the most successful ones?Some pressure groups are more stiff than others as some succeed while others fail. Success in pressure groups is defined by how they affect government policy, their agenda-setting power and how well they can diversify peoples ideologies.Large groups mean that they befuddle more members. This in turn leads to more donations. Chequebook groups tend to get most of their finance from their members, for instance Greenpeace get 90% of their income from their members. This means that large groups tend to be wealthy.Being a wealthy group means that they stomach financial and economic power. For example, study corporations such as are the main source of employment and investment in the economy so the government will seek their cooperation. For wealthy groups that arent business groups will possess financial strength to employ professional lobbyists and public relations consultants.However, it is the wealth no t the size of the pressure group that makes them economically powerful and the biggest pressure groups are not always the most economically powerful. The CBI is more economically powerful than TUC despite the TUC having seven million members. This is because although some groups whitethorn be small, they can exert influence through their policy expertise and specialist knowledge.Another good part of being a large group is that they can claim to represent public opinion. NSPCC is an example of this as they ensure that their membership levels stay above one million. This means that governments are most probable to listen to them because their members can have an electoral impact.However having good leadership can be a more direct form of influence than having many a(prenominal) members. Having a high profile leader, such as Peter Tatchell of OutRage, can help as they have some political skills, political contacts and have developed media and presentational skills.Lastly, the governm ents views are a very important part. A group may very well be large and wealthy, however if the government doesnt sympathise with their aims, then it will be very difficult for them to influence policy. For example, Greenpeace are very large and wealthy just now the government rarely listen to them.In conclusion, there are different factors that determine how successful a pressure group is. However, large groups tend to have a significant amount of wealth, so whether it is the size of the group or other factors that should be accredited to its success can be argued.

Quote of the mind Essay

Some people think that the mind is the brain or some other part or function of the body, but this is incorrect. The brain is a material object that toilette be seen with the eyes and that can be photographed or operated on in surgery.The mind, on the other hand, is not a physical object. It cannot be seen with the eyes, nor can it be photographed or repaired by surgery. The brain, therefore, is not the mind but simply part of the body.There is nothing within the body that can be identified as being our mind because our body and mind are different entities. For example, sometimes when our body is relaxed and immobile, our mind can be really busy, darting from one object to another. This indicates that our body and mind are not the same entity.In Buddhist scriptures, our body is compared to a guest house and our mind to a guest dwelling within it. When we die, our mind leaves our body and goes to the next life, just like a guest leaving a guest house and acquittance somewhere else. If the mind is not the brain, nor any other part of the body, what is it? It is a formless continuum that functions to perceive and understand objects. Because the mind is formless, or non-physical, by nature, it is not prevent by physical objects.It is very important to be able to distinguish removeed states of mind from peaceful states. As explained in the previous chapter, states of mind that disturb our inner peace, such as anger, jealousy, and desirous attachment, are called delusions and these are the principal causes of all our suffering.We may think that our suffering is caused by other people, by little material conditions, or by society, but in reality it all comes from our own deluded states of mind. The essence of spiritual practice is to reduce and eventually to eradicate birthday suit our delusions, and to replace them with permanent inner peace. This is the real meaning of our human life.The essential point of understanding the mind is that liberation fromsufferi ng cannot be found orthogonal the mind. Permanent liberation can be found only by purifying the mind. Therefore, if we want to become free from problems and attain lasting peace and enjoyment we need to increase our knowledge and understanding of the mind.

Should Sikh Children Be Allowed To Wear A Kirpan In School

Despite that they are Sikh and its their own religion, allot of Sikhs would still argue that they shouldnt take it in. One Of the reasons is that they do not fully understand what it means and what it is use for, there for they would not weir it. Another reason being that they dont have to bring a knife in to show that they are a part of their religion they could wear a badge instead. This would show everyone that they are Sikhs without the hassle of carry a knife. For-non Sikh Non Sikhs that would argue for it being allowed would usually say if its apart f their religion, let them wear it.They also might argue that it is not sharp other to hurt anyone unless used with allot of force. And they say that Sikhs would not even get it out for it to be used. As well as not being used it is also not noticeable to anyone as it is usually hidden away under their cloths. Against-non Sikh Non Sikhs could argue that it is bad for Sikhs to bring a Korean in because it could scare other people. It could also be stolen and then used. Non Sikhs could argue that if Sikhs get to bring knives in for protection other people loud start bringing in knives too.They also think that in schools there is a rule that no knives must be brought into school no matter what, a Korean is a knife Personal opinion personally think that the Korean should not be brought into school because it is a knife and knifes are not allowed in school. If they ask to respect their religion they can wear a badge instead. People could also be afraid of the person using it and not want to get on their bad side. Also if it is stolen it could be used to hurt someone with.

Discrimination and Human Rights Act Essay

IntroductionYou have been asked by your Head T all(prenominal)er to produce a document that promotes the importance of promoting equality and mutation in work with children and young people. This is aimed for new members of staff and volunteers.Legislation and codes of practice2.4 1.1Identify at least two current legislation and codes of practice relevant to the promotion of equality and valuing of diversity. You must include the correct title and date (where appropriate) and then provide a summary of each piece of legislation or code of practice that is identified. This could include Equality Act, Human Rights Act, Inclusion indemnity.The Equalities Act (2010)This act is a combination of many old acts (race relations, sex discrimination and impairment discrimination etc.) its two main purposes to harmonise discrimination law and to strengthen the law to support the progress on equality. It is the most significant development in equality and discrimination for years. It sets bu lge out that everyone regardless of race, sex, religion or disability is entitled to fair treatment.The Human Rights Act (1998)This act sets out the rights and fundamental freedoms of each and every human being. All public bodies (courts, schools etc.) have to comply with the act. The act has a principal that everyone should have protection from discrimination this has a wide wander of grounds including sex, race, colour, language, religion and political or other opinions.Inclusion policy (our lady mother of the saviour catholic primary school 2011) This policy sets out that the school its self aims to be inclusive and remove barriers to learning and participation that could discriminate pupils or groups of pupils.it states in the policy that the achievements, attitudes and well-being of all children matter.Equal opportunities policy (our lady mother of the saviour catholic primary school 2011) This policy is set out in accordance with the Equalities Act 2010. It is there to promot e anti-discrimination and the article of faith of fairness and justice for all through the education that is provided from the school. The policy also recognises that by doing this it may from time to time have to treat some pupils differently (a child with a disability leave alone be treated as fair as possible but in situations cannot be treated the identical as other pupils)2.4 1.2, 1.3Describe the importance of supporting the rights of all children and young people to participation and equality of access.Unfortunately studies have shown that children from poorer backgrounds attain less in school than children from higher professional families, this in its self supports the importance of supporting children in school to participation and equality of access. Ignoring these rights could lead to children having low self-esteem, a persuasion of inferiority and lower levels at school. Supported in the right way children could all have a greater chance of attaining a higher level at school and a greater chance of becoming more all rounded as adults.Describe the importance and benefits of valuing and promoting cultural diversity in work with children and young people.By promoting cultural diversity and valuing any type of difference in work this will reflect on the children so that they themselves will pick up these attitudes and behaviours. The importance of this is that failure to promote diversity through your own actions could result in discrimination within the children and young people. The advantages of valuing and promoting diversity ar that it opens the children up to learn about new things, such as cultures and improves their knowledge and understanding. By doing this it will lead to them being more tolerant and creative adults and and so less likely to discriminate later in life.

My Life Without Me †Individuality in conflict with societal roles Essay

Sacrificing ones own options and choices in emotional state, making decisions based on the role of being a good parent and aiming to drum out future generations by renouncing own opportunities are ideals that have sustained in many cultures. But why is there a stronger emphasis on fulfilling societal roles and sacrificing own interests to fulfil much(prenominal) norms, if individualisation is much(prenominal) a high value in modern, especially western sandwich, ordination? There are dire consequences for society when people sacrifice their own self-fulfilment in order to fulfil obligations that have been thrust upon them.In the introductory few moments of My Life Without Me (Coixet 2003) Ann explains the problem with the life history that she has populated up to that point. As the title suggests, she has lived it without her self she explains who she is, as if realising for the first time that she actually exists and is a real per tidings, a character. Ann is notwithstanding 23 years old and has lived her life up to the expectations that have been strained upon her she gets pregnant with 17 and from then on she is but a mother and a married woman and the main breadwinner of her family.In western modern society the concept of individualisation as the social advancement of individual ideals, autonomy, freedom and the pursuit of happiness is repeatedly referred to as one of the most(prenominal) important rights an individual has. In addition, an increase in the legitimacy and postulation of individual self-realisation and the cultivation of individual originality has taken place (Willems 2012 147).With Ann we are shown an sample of the problem that occurs, when there is a plain conflict of interest between the roles that have been sprung upon an individual, such as the role of a mother, even at merely 17, and the development of an individual identity, self-realisation and pursuing ones own personal interests. Even in the list of the ten things Ann wish es to do before she dies, her priorities are clear the first half of the list are all things immediately associated with her role in her family.The things she wants to do for herself come last. In one scene, when she is asked in a bar what her preferent music is, she starts by saying she hasnt listened to music in a long time, and that she used to like Nirvana. Immediately she drifts off to talking about how she met her save there. She isnt able to say what her favourite music is now, because she has ceased to do anything for herself. Ann, as an individual, faces society, while the society is made entirely out of individuals that have norms and expectations.If one considers these dickens components separately and ignores the context and reciprocal relationship, one creates an unbridgeable gap, which quite a little lead to problems in the analysis of Anns character and the conflict she finds herself in. If one takes into consideration Anns circumstances, it becomes clear that Ann lives in Canada and finds herself in a religious society, that does not accept abortion for example as a given privilege and choice. When she realises she is pregnant at 17, it is obvious that she must get married, assume her role as a mother and must prioritise this role over all else.As Marcuse describes, dickens manifestations of the individual have developed in recent history, and although they are related to each other reciprocally, this dichotomy leads to a conflict in society. First, there is a tendency towards the development of a free individual and intellectual defer, and on the other hand there is the development of a free economic subject in free competition. A separation occurs between the struggle of the individual for his autonomy and the development of his self, and, at the same time, in a fight for its existence.Ann is forced to work and provide for her family, while her autonomy is strongly compromised. She takes care of the children, fully assuming and prioriti sing that role, rather than pursuing or even having dreams of her own. This shows that there is not entirely pressure from society to survive and provide financially for herself and her family, but also a moral obligation to prioritise her role as a wife and mother. Ann does not become aware of the compromises she has made towards her own identity and individuality, until she knows she is going to die soon.Through the role she has assumed, her self-fulfilment and expression presenting her individuality have been compromised. This is the price she has to suffer for fulfilling her material and moral obligation. Questionably, compromises like these have consequences for societal structures as well as for the individuals one finds therein. The film depicts a subtle answer to the question of what the consequences from such compromises and conflicts are. An important factor is that Ann never tells anyone she is going to die.She solves the conflict of interest in her life by living her up to her new-found individuality separate from her traditional family life. The integrating of these two lives would be ever so filled with conflicts, that she decides to start living a double-life instead one in which she lives up to the expectations and her role as a loving wife and mother and another in which she pursues all the things she feels she has missed out on, like smoking, drinking and sleeping with another man.These two currents are not reconcilable. Another consequence is that Ann has very concrete plans for how the life of the others should go on, once she is gone. She acts manipulatively, by trying to introduce her husband to a woman she thinks should take her place, or by recording birthday messages for her children and advising them on how to act. Though one sympathises with Ann as a loving mother and wife that wants the best for her family even after she is gone, it seems paternalistic. patch it seems selfless and kind of her to want her husband to have a nice c hildren-loving companion when she is gone, the way she chooses someone over his head and manipulates the situation without his knowledge or his say to the matter, seems downright scheming and even patronising. dapple it is beautiful and touching of her to record all the messages for her childrens birthdays for them, it seems like she does not only have loving and boost words to stay, but is much rather trying to influence them on how to act and to behave in the future.It seems like the price she has paid in fulfilling her role, rather than indulging her own self, has had this effect on her. This very much reminds me of the sacrifices that many parents make for the next generations to come, especially of young immigrants, that wish for a better life for their children. Parents, as the first reference of what is right and wrong and important, influence their children strongly, especially in respect to education and how to determine their life.A mediation of the parents culture on to the children takes place and while the participatory influence parents have is hard to measure and define, it is obvious that a lot of elements in the behaviour of second-generation immigrants can be accounted to their parents (Farsi 2013 deoxycytidine monophosphate ff. ). These parents sacrifice their home country and the fulfilment of their own dreams and individuality, in order to fulfil the obligation that has been thrust upon them to provide the best chances and education they can for their children. While these intentions, like the intentions of Ann, are noble and entrenched with morality, the end is often paternalism.If one sacrifices self-realisation, self-fulfilment and the expression of ones own individuality for the role of being a great parent, the outcome is often a paternalistic attitude towards the pursuit of the rest of the family, especially the children. Furthermore when Ann knows she will die and leave her family, she knows she will lose her influence on them, which is why she decides to influence them as much as she can before, and ensure that her daughters and her husband live their life the way she thinks they should.The influence of parents that are immigrants lessens when the are in a different atmosphere and culture. The values they have been brought up with often get lost in western society, especially when they come from a position eastern background. Much like Anns death, that will eliminate her influence on her family, it seems the influence of cultural values also dies once the environment is changed by the removal and replacement through modern western societal values. The stand-up comedian Amir K. explains this matter in his sketch on his father (K. 2011).The savvy the audience appreciates and laughs about his performance, lies in the woeful cliche of the portrayal of his father. He depicts the disappointment of a typical middle eastern father who shouts at his son for pursuing a career in a path he does not deem appropriat e, in his case stand-up comedy. He quotes his father in saying You waste of education, waste of my money or Youre a fucking clown? I brought you to this country to be a clown? You can be a lawyer, you can be a doctor, you can open up a bank but instead you choose a career in comedy.The reason especially young immigrants of the second generation can laugh at this is because it is so common for parents to have paternalistic expectations towards the career paths and norms and values that their children should live by. Similar to the case of Ann, it seems that the sacrifice of their own individuality for their role as a good parent, and the loss of their influence on the other hand, could lead to such a paternalistic attitude and the attempt to manipulate and coerce their values and their idea of how the children should live their lives.While I do not wish to fate Anns love and care for her children, just like the sacrifices immigrant parents make for future generations, one must take into consideration that when dynamics of society thrust roles onto individuals that suggest sacrifice of ones own self for the well-being of another and giving up the pursuit of ones own expression of individuality, problematic, paternalistic relationships can occur. What begins as a well-intended sacrifice out of love, could end in a relationship in which choosing ones own path is something that none of the parties involved can pursue without a feeling of guilt.Bibliography Farsi, Armand (2013) Migranten auf dem Weg zur Elite? Zum Berufserfolg von Akademikern mit Migrationshintergrund. Online-Ausg. Berlin u. a. Springer, 2013. DOI 10. 1007/978-3-658-01564-0 Marcuse, Herbert (1970) Ideen zu einer kritischen Theorie der Gesellschaft. Suhrkamp Verlag, Frankfurt am Main Willems, Herbert (2012) Synthetische Soziologie Idee, Entwurf und Programm. VS Verlag fur Sozialwissenschaften, Wiesbaden Internetquellen K. , Amir (2011) Middle Eastern Dad. http//www. youtube. com/watch? v=JCxMWW f4_Ww Seen 24. 11. 13 2011.

Last Sacrifice Chapter Twelve

DIMITRI AND I BOTH FROZE as the shock of that name hit us. Sydney, glancing amidst our faces, gave us a dry smile.I take it you know who that is?Of course, I exclaimed. She was my instructor. She went crazy and rancid Strigoi.Sydney nodded. I know.My eyes widened further. Shes not shes not the one who had an contact with Lissas dad, is she? Oh dear God. That would be one of the most unexpected developments in the rollercoaster that was my life. I couldnt even begin to process the effects of that.not standardisedly, she said. The account was disper copd around(prenominal) years before she was added as the beneficiarywhich was right when she turned cardinal. So, if were assuming the account was created around the time the baby was born, then she would save been way as well young. Sonyas be standardized a relative.My earlier astonishment was giving way to excitement, and I could see the same thing happening to Dimitri. You must(prenominal) have records more or less her fam ily, he said. Or if not, round Moroi probably does. Whos close to Sonya? Does she have a sister?Sydney shook her head. No. Thatd be an obvious choice, though. Unfortunately, she has other familytons of it. Her parents both came from hulk families, so she has parts of cousins. Even some of her aunts are the right age.We can look them up, right? I asked. A thrill of anticipation was running by dint of me. I honestly hadnt expected this much information. True, it was sm every, solely it was something. If Sonya Karp was related to Erics mistress, that had to be something we could track.Theres a lot of them. Sydney shrugged. I mean, yeah, we could. Itd take a long time to muster everyones life history, and even thenespecially if this was covered up bounteouswed have a hard time attaining fall out if any of them is the woman were looking for. Or even if any of them know who she is.Dimitris sound was low and thoughtful when he spoke. One psyche knows who Jane Doe is. Sydney and I both looked at him expectantly.Sonya Karp, he replied.I threw up my hands. Yeah, tho we cant talk to her. Shes a lost cause. Mikhail Tanner spent over a year hunting her and couldnt find her. If he cant, then were not going to be able to.Dimitri turned external from me and stared out the window. His brown eyes filled with sorrow, his thoughts momentarily far away from us. I didnt entirely understand what was happening, but that peaceful moment in the librarywhere Dimitri had smiled and shared in the daydream of an ordinary lifehad vanished. And not skilful the moment. That Dimitri had vanished. He was approve in his fierce mode, carrying the weight of the world on his shoulders again. At last, he sighed and looked back at me. Thats because Mikhail didnt have the right connections.Mikhail was her boyfriend, I pointed out. He had more connections than anyone else.Dimitri didnt acknowledge my comment. Instead, he grew pensive again. I could see turmoil behind his eyes, some in ner war. At last, it must have been decided.Does your phone have reply out here? he asked her.She nodded, reaching into her purse and handing him her phone. He held it a moment, looking like it caused him total suffering to touch it. At last, with another sigh, he stood up and headed for the door. Sydney and I exchanged questioning looks and then both followed him. She lagged behind me, having to toss cash on the table and grab her laptop. I emerged out expression just as Dimitri finished dialing a number and put the phone to his ear. Sydney joined us, and a moment later, the person on the other end of the line must have answered.Boris? asked Dimitri.That was all I understood because the rest was a string of rapid Russian. A strange sensation spread over me as he spoke. I was confused, lost because of the language but there was more than that. I felt chilled. My pulse raced with fear. That voice I knew that voice. It was his voice and yet not his voice. It was the voice of my n ightmares, a voice of coldness and cruelty.Dimitri was playing Strigoi.Well, playing was literally too gentle of a word. Pretending was a better way to describe it. Whatever it was, it was s elati just damned convincing.Beside me, Sydney frowned, but I didnt think she was experiencing what I was. She had neer known him as Strigoi. She didnt have those horrible memories. His change in demeanor had to be obvious, but as I glanced at her face, I realized she was focused on following the conference. Id forgotten she knew Russian.Whats he translateing? I whispered.Her frowned deepened, either from the conversation or me distracting her. He he sounds like hes talking to someone he hasnt spoken to in a while. Dimitris accusing this person of slacking away while hes been away. She aviate silent, continuing her own mental translation. At one point, Dimitris voice rose in anger, and both Sydney and I flinched. I turned to her questioningly. Hes mad about having his countenance ques tioned. I cant tell, but now it sounds like the other persons groveling. I treasured to know every word, but it had to be hard for her to translate to me and listen at the same time. Dimitris voice returned to normal levelsthough still filled with that terrible menaceand among the flurry of words, I heard Sonya Karp and Montana.Hes asking about Ms. KarSonya? I murmured. She hadnt been my teacher for a long time. I might as well call her Sonya now.Yeah, said Sydney, eyes still on Dimitri. Hes askinger, tellingthis person to grade someone else and see if he can find Sonya. This person She paused to listen again. This person hes asking about sounds like he knows a lot of mint in the area she was last seen in.I knew people in this context meant Strigoi. Dimitri had risen quickly in their ranks, asserting his will and power over others. Most Strigoi operated solo, rarely break awaying in groups, but even the lone ones recognized threats and more dominant Strigoi. Dimitri was worki ng his contacts, just as hed said earlier. If any Strigoi had heard about his transformationand believed itthey wouldnt have been able to pass the news quickly, not with their disorganization. As it was, Dimitri was already having to play leapfrog to find sources who knew other sources who might know Sonyas location.Dimitri grew sleazy and angry again, his voice becomingif possiblemore sinister. I suddenly felt trapped, and even Sydney looked scared now. She swallowed.Hes telling this guy that if he doesnt master answers by tomorrow night, Dimitris going to find him and rip him apart and Sydney didnt bother finishing. Her eyes were wide. Use your imagination. Its pretty terrible. I decided then that I was kind of dexterous I hadnt heard all of the conversation in English.When Dimitri finished the call and returned Sydneys phone, that mask of malice melted from his face. Once again, he was my Dimitri, Dimitri the dhampir. Dejection and despair radiated off him, and he slumped aga inst the cafes wall, staring upward into the sky. I knew what he was doing. He was trying to calm himself, seize control of the emotions that had to be warring within him. Hed just through something that might give us clues we needed but it had been at a terrible cost to himself. My fingers twitched. I wanted to put a comforting outgrowth around him or at least(prenominal) pat his shoulder so hed know he wasnt alone. But, I held back, suspecting he wouldnt like it.At last, he turned his gaze back to us. Hed regained his controlat least on the outside. Ive sent someone to ask about her, he said wearily. It might not work out. Strigoi are hardly the type to trammel a database. But they do occasionally keep an eye on one another, if only for their own self-preservation. Well find out soon if there are any hits.I wow. convey you,I said, fumbling at the words. I knew he needed no thanks, but it felt necessary to me.He nodded. We should obtain back to the keepers unless you think this is a safe run to stay?Id rather stay off civilized radar, said Sydney, abject toward the truck. Besides, I want my car keys back.The ride back felt ten times longer. Dimitris mood filled up the whole cabin, almost suffocating us with its despair. Even Sydney could touch it. Shed let him drive again, and I couldnt decide if that was a good or bad thing. Would the road distract him from his Strigoi torment? Or would his agony distract him from the road and put us off in a ditch? Fortunately, we made it back safe and sound and found two of the Keepers looking for us in the lot, a Moroi woman and a human guy who both looked fierce. I still couldnt shake the strangeness of both races being conflict-ready. I wondered if these two were a couple.Back in the camp, we found the communal bonfire ablaze and people sitting out around it, some eating and some just socializing. Id turn arounded at breakfast that the fire was always there for those who wanted to bond but that plenty of f amilies kept to their own households as well.We went back to Raymonds house, but only Sarah and Joshua were there. She was cleaning up dishes, and he sat restlessly in a chair. As soon as he caught sight of me at the door, he sprang up, radiant smile on high-beam again.Rose Youre back. We were starting to worry I mean, not that anything had happened to younot with your skillsbut that maybe youd just left us.Not without our car, said Sydney, placing the truck keys on the table. The CR-Vs were sitting there already, and relief flooded her face as she snatched them up.Sarah offered us leftovers, which we declined, having stocked up on snack viands at Rubysvilles gas station. Well, she said, if youre not going to eat, you might as well join the others out at the fire. Jess McHale might sing tonight if they can get her to drink enough, and drunk or sober, that woman has the finest voice Ive ever heard.I briefly met Dimitri and Sydneys eyes. I admit, I was a little curious to see how th is natural state group partied it up, even though moonshine and folk songs werent really my first choice of entertainment. Dimitri still wore that haunted look from the phone call.I had a hesitancy he would have been content to isolate himself in our room, but when Sydney said shed go to the fire, his response came automatically Ill go too. I knew instantly what he was doing. His Strigoi old age tormented him. Talking to Strigoi tormented him. And maybeno, certainlyhe wanted to hide away and try to block it all out, but he was Dimitri. Dimitri protected those who needed it, and even if listening to fireside songs wasnt exactly life-threatening, it was still a semi-dangerous situation for a civilian like Sydney. He couldnt allow that. Plus, he knew Sydney would feel safer with both of us nearby.I started to say Id join them, but Joshua spoke before I could. Do you still want to see my weaken? Theres a little light left outside. Youll get a better view that way than if we have to use a torch.Id forgotten about my last conversation with Joshua and started to decline his offer. But then, something flashed in Dimitris eyes, something disapproving. So. He didnt want me going off with some young, good-looking guy. Was it legitimate concern about the Keepers? Was it jealousy? No, surely not the latter. Wed establishedmany, many timesthat Dimitri wanted no romantic connection with me. Hed even stood up for Adrian earlier. Was this some kind of ex-boyfriend thing? Back in Rubysville, Id believed Dimitri and I could be friends, but that wouldnt happen if he thought he could control me and my love life. Id known girls with exes like that. I wouldnt be one. I could hang out with whomever I wanted.Sure, I said. Dimitris expression darkened. Id love to.Joshua and I headed off, leaving the others behind. I knew part of my decision was to prove my independence. Dimitri had said we were equals, yet hed made an awful lot of decisions in this escape plan without me. It was ni ce to feel like I had the upper hand for a change, and besides, I care Joshua and was kind of curious to learn more about how his people lived. I dont think Sydney wanted me to choke, but Dimitri would look after her.As Joshua and I walked, we passed plenty of Keepers out and about. Just like earlier, I received a fair amount of stares. Rather than lead us down the road to where his father lived, Joshua took me around the small mountain. It was still good-sized, but after living near the Rockies, everything in the Appalachians seemed small to me. I guess I was a mountain snob.Still, the mountain extended quite a ways, and we moved far and farther from the Keepers main settlement. The forest grew thicker, the light develo blockg scarce as the sun finally began sinking into the horizon.Im kind of on the outskirts, Joshua said apologetically. We keep growing and growing, and theres not much room in the towns center. I thought town was an optimistic term but didnt say so. Yeah. I wa s definitely a snob. But the caves keep going, so theres still space.Are they natural? I asked.Some are. Some are abandoned mining caves.Its pretty out here, I said. I liked all the deciduous trees. I might be homesick for Montana, but the wide leaves here were a neat contrast to pine needles. And hey, at least you get lots of privacy, right?True. He smiled. I figured youd think it was I dont know. Too rustic. Or savage. You probably think we all are.His observation shock me. Most of the Keepers had been so fiercely defensive of their way of life that I hadnt thought anyone would even think an outsider would question itor that any Keeper would care if we did.Its just different, I said diplomatically. A lot different from what Im used to. I felt a flash of homesickness for all the people and places I was now cut off from. Lissa. Adrian. Our other friends. Court. St. Vladimirs. I shook the feeling off quickly. I had no time to mope and could at least cop on Lissa later.Ive been to human towns, continued Joshua. And other places the Tainted live. I can see why youd like them. He turned a bit sheepish. I wouldnt mind electricity.Why dont you guys use it?We would if we could. Were just too far out, and no one really knows were here anyway. The lily-people say its better for hiding us.It hadnt occurred to me that they plainly endured these conditions because they were hale to in order to conceal themselves. I wondered how many of their choices came from clinging to the so-called old ways and how much was influenced by the Alchemists. Here we are, said Joshua, pulling me from my musings.He gestured to a dark hole at ground level. The opening was big enough for an adult to enter.Nice, I said. Id noticed earlier that some of the caves were set higher into the mountains and had watched their residents either climb the rock bare-handed or use homemade ladders. An easy-access doorway seemed luxurious. Joshua looked surprised at my praise. Really?Really.Wed ended up losing too much daylight. He paused to light a torch, and then I followed him inside. We had to duck a little at first, but as we went deeper into the cave, the ceiling slowly expanded and opened up into a wide, rounded space. The floor was hard-packed dirt, the stone walls rough and jagged. This was a natural cave, but I could pick out the efforts made to civilize it. The floor had been cleaned and leveled, and I byword some stones and rocks in a corner that looked like theyd been gathered up to clear space. A couple pieces of furniture had already been moved in a narrow woody chair and a mattress that looked like it could barely hold one person.You probably think its small, said Joshua.It was sure, but it was actually bigger than my vestibule room at St. Vladimirs. Well yeah, but I mean, how old are you?Eighteen.Same as me, I said. This seemed to make him pretty happy. Having your own, um, cave at eighteen is pretty cool. It would have been cooler still with electricity, Inte rnet, and plumbing, but there was no need to bring that up.His blue eyes practically shone. I couldnt help but notice what a pretty contrast they made against his tanned skin. I dismissed the thought immediately. I wasnt here for a boyfriend. But apparently, I was the only one who believed that. Joshua suddenly took a step forward.You can stay if you want, he said. The other Tainted would never find you here. We could get married, and then when we had kids, we could build a loft like my parents andThe word married had me moving toward the entrance as shocked and panicked as I would be by a Strigoi attack. Except, I usually had fair warning before those.Whoa, whoa, slow down. No. I hadnt seen a proposal coming. We just metThankfully, he didnt come closer. I know, but sometimes thats how it is.What, marriages between people who hardly know each other? I asked incredulously.Sure. Happens all the time. And seriously, just in this short of time, I already know I like you. Youre amazing. Youre beautiful and obviously a good fighter. And the way you carry yourself He shook his head, awe on his face. Ive never seen anything like it.I wished he wasnt so cute and nice. Having creepy guys profess their adoration was a lot easier to deal with than one you liked. I remembered Sydney proverb I was a hot goodness here. Scorching was more like it, apparently.Joshua, I really like you, but, I added hastily, seeing hope fill his features, Im too young to get married.He frowned. Didnt you say you were eighteen?Okay. Age was probably not a good argument around here. Id seen how young people had kids back in Dimitris home-town. In a place like this, they probably had child marriages. I tried another angle.I dont even know if I want to get married. This didnt faze him. He nodded in understanding. Thats smart. We could live together first, see how we get along. His serious expression turned back into a smile. But Im pretty easygoing. Id let you win every argument.I couldnt help i t. I laughed. Well, then, Im going to have to win this one and tell you Im just not ready for any of it. Besides, Im already involved with someone.Dimitri?No. another(prenominal) guy. Hes back at the Tainted Court. I couldnt even believe I was saying that.Joshua frowned. Why isnt he here protecting you then?Because thats not how he is. And I can take care of myself. Id never liked the assumption that I needed rescuing. And look, even if he wasnt in the picture, Im leaving soon anyway. It would never work out between you and me.I understand. Joshua looked disappointed but seemed to be taking the rejection okay. Maybe when youve got everything sorted out, youll come back.I started to tell him not to wait for me and that he should just marry someone else (despite how ridiculous it was at his age), but then I realized that was a pointless comment. In Joshuas fantasies, he could probably marry someone else now and then add me on to his harem later, like Sarah and Paulette. So, I just s imply said, Maybe. Groping for a change in subject, I searched for anything to distract us. My eyes fell on the chair and a leafy pattern carved into it. Thats really neat.Thanks, he said, walking over. To my relief, he didnt survey the earlier topic. He ran his hand lovingly over the ornately carved wood. The design looked like braided leaves. I did it myself.Really? I asked in true surprise. That thats amazing.If you like it His hand moved, and I feared there was a kiss or embrace coming. Instead, he reached into his shirt pocket and produced a finely carved wooden bracelet. It was a simple, sinuous design, the true marvel being how narrow and delicate it was to all be one piece. The wood had been polished to brilliance. Here. He handed me the bracelet.This is for me? I ran my finger along the smooth edge.If you want it. I made it while you were out today. So youll remember me after you leave.I hesitated, wondering if accepting this would be encouraging him. No, I decided. Id m ade my views on teenage marriage clear, and anyway, he looked so nervous, I couldnt stand the thought of hurting his feelings. I slipped it onto my wrist.Of course Ill remember. Thank you.From the happy look on his face, taking the bracelet made up for my earlier refusal. He showed me a hardly a(prenominal) more details around the cave and then followed my suggestion to join the others at the fire. We could hear the music echoing through the trees long before we made it back, and while it was hardly my style, there was something stiff and friendly about this communitys way of life. Id never been to summer camp, but I imagined this was what itd be like.Sydney and Dimitri sat near the groups edge. They were quiet and watchful, but everyone else sang, clapped, and talked. Again, I was stunned at how easily dhampirs, humans, and Moroi could all be involved with one another. Mixed couples were everywhere, and onea human and Moroiwere openly making out. Every so often, when he kissed he r neck, hed too bite and take some blood. I had to glance away.I turned back toward my friends. Sydney noticed me and looked relieved. Dimitris expression was unreadable. Like always, the others eyes followed my movement, and to my surprise, I saw open jealousy on some of the guys faces. I hoped they didnt think Joshua and I had been off getting naked in the cave. That was hardly the reputation I wanted to leave behind.I have to talk to Sydney, I told him over the noise. I decided itd be best to keep my distance before any rumors started, and truthfully, Sydney looked like she wanted me by her side. Joshua nodded, and I turned away. Id taken two steps when a fist suddenly came right toward my face.Id had no defenses up and just barely had the charge of mind to turn my head and catch the blow on my cheek, rather than end up with a broken nose. After the initial surprise, all my rearing kicked in. I quickly sidestepped out of the line of attack and put my body into a fighters stanc e. The music and singing stopped, and I turned to face my attacker.Angeline.She stood in a way similar to my own, fists clenched and eyes completely honed in on me. Okay, she said. Its time to find out how tough you really are.What it was time for was someonesay, like, a parentto come and drag her off and punish her for punching guests. Amazingly, no one moved or tried to stop her. Nothat wasnt quite true. One person stood up. Dimitri had sprung to action the instant he saw me in danger. I expected him to come pull Angeline away, but a group of Keepers hastily moved to his side, saying something to him that I couldnt hear. They didnt try to physically restrain him, but whatever they said, it kept him where he stood. I would have demanded to know what theyd told him, but Angeline was coming at me again. It looked like I was on my own.Angeline was short, even for a dhampir, but her whole body was packed with strength. She was pretty fast too, though not fast enough to get that second hit in on me. I neatly dodged it and kept my distance, not wanting to go on the offensive with this girl. She could probably do a fair amount of damage in a fight, but there was a sloppy no, more like roughedge to it. She was a scrapper, someone whod done a lot of brawling but without any formal training.Are you insane? I exclaimed, moving out of the way of another assault. Stop this. I dont want to hurt you.Sure, she said. Thats what you want everyone to think, right? If you dont actually have to fight, then theyll all go on believing those marks are real.They are real The insinuation that Id faked my tattoos sparked my temper, but I refused to get drawn into this ridiculous scuffle.Prove it, she said, coming at me again. Prove youre who you say you are.It was like a dance, keeping away from her. I could have done it all night, and a few dismayed cries from the crowd demanded we get on with it.I dont have to prove anything, I told her.Its a lie then. Her breathing was heavy now. Sh e was working a lot harder than me. Everything you Tainted do is a lie. Not true, I said. Why was Dimitri letting this go on? Out of the corner of my eye, I caught sight of him, and so help me, he was smiling.Meanwhile, Angeline was still continuing her tirade as she tried to hit me. You all lie. Youre all weak. Especially your royals. Theyre the worst of all.You dont know them at all. You dont know anything about them.She might be able to carry on a conversation, but I could see her growing increasingly frustrated. If not for the fact I was pretty sure shed hit me in the back, I would have taken the noble approach and simply walked away. I know enough, she said. I know theyre selfish and spoiled and dont do anything for themselves. They dont care about anyone else. Theyre all the same.I actually agreed with Angeline about some royals but didnt like the generalization. Dont talk about things you dont understand, I snapped. Theyre not all like that.They are, she said, pleased to see me angry. I wish they were all dead.It was hardly enough to push me into offense mode, but the comment did cloud my thoughts enough that I let her get through my guard, just a little. I never would have let that happen with a Strigoi, but Id underestimated this wild girl. Her leg snaked out just enough to hit my knee, and it was like tossing a spark into gasoline. Everything exploded.With that hit, I stumbled slightly, and she pushed her advantage. My battle instincts took over, and I had no choice but to strike back before she could hit me. People began cheering now that the fight was really going. I was on offense, trying to subdue her, meaning the physical contact had jumped up exponentially. I was still better than her, no doubt, but in trying to get to her, I put myself in her range. She landed a few blows on me, nothing serious, before I was able to tackle her to the ground. I expected that to be the end, but she pushed back against me before I could fully restrain her. We rol led over, and she tried to take the dominant position. I couldnt allow that and managed a punch on the side of her face that was a lot harder than the earlier one.I thought that would be the end of the fight. My hit had knocked her off me, and I started to stand, but then that little boot grabbed my hair and jerked me back down. I twisted out of her holdthough Im pretty sure she took some hair away with herand this time managed to fully pin her, throwing all my weight and strength into it as I pressed down. I knew it had to be painful but didnt really care. Shed started it. Besides, this skirmish had gone beyond defense. wrench someones hair was just playing dirty.Angeline made a few more attempts to break away, but when it became clear she couldnt, those around us began whistling and cheering. A few moments later, that dark and furious look vanished from Angelines face, replaced by resignation. I eyed her warily, not about to let down my guard.Fine, she said. I guess its okay. Go ahead.Huh? Whats okay? I demanded.Its okay if you marry my brother.

Maritime Skyscraper of the Future Essay

It was 1993 when a new beginning had begun. A new chapter in the seafaring industry unfolds and arouse. It was the time the Asian make for of Maritime Studies (AIMS) made its hallmark on the maritime world.Towering over Pa dictate City, the noticeable lighthouse architecture had caught myriads of attention. For a fact, lighthouses are known as a means of guide to sailors so theyll never get lost through vast ocean. Founder and father of AIMS Capt. Lino Paterno Paderangga once said, We can never tilt the direction of the wind but as one family we can always adjust our sails to reach the port of our destination, words of wisdom that had touch the black Maria of neophytes like me. Proving this, the Institute equips future seafarers the best Maritime Education they deserve whether in the field of Marine Transportation or Engineering. Achievement Integrity instruction and Service. You leave behind never be lost with AIMS. Over a period of time the Asian Institute of Maritime Studies had proven its worth. Both local and international arena.Everything is changing except change. Starting from its very humble beginnings, AIMS has sailed the borderline of success and accomplishments. Assuring its entire passenger a bright journey towards attaining their goals in life.Better among the BestI think Aims will be one of the top and leading Maritime school in Manila for Maritime University status.* C/M Rufo cistron Dolar(Dean MC College)Forward march Yes you got it right. AIMS Maritime College (MC) is up with a bang for 2012 and years to come.Earlier this year new infrastructures were built and lock in being build namely an additional deck/floor on the MMCP dormitory to accommodate more students, a soon to be constructed 12 point building located at the former site of M/V overawe and a plan to put up a new Buffalo house (ME LABORATORY)at Annex. A definitely blazing start for this year of the Dragon. Another high point for AIMS is the brand new simulators, which by so metime this semester will be ready for use.Such superb innovations are superfluous for the whole academic phase of Maritime students. Business attire Friday is also being considered, wherein MC students are required to dress-up in suits to get used to and prepare us for job interviews that may come. Configurations are also being constituted on the platform since the Commission on Higher Education (CHED) is imposing a new subject of study, said the respected Maritime College Dean C/M Rufo Gene Dolar. It was also in an interview with him that he mentioned the above stated excerpt. He envisages AIMS not only an ace in this industry but also a chief producer of hirable recruits. Great improvements and development of curriculum plus theAsking whats new and whats not for AIMS are no longer the question. Whats new? We are transpiring to greater progress and improvements. Whats not? The Institute is still at its finest. With this in hand we can proudly say we are better among the best.Alma Mater LegacyThrough the years, the Asian Institute Of Maritime Studies has excelled in every aspect be it sports, academics or out of campus activities and competitions. In every way we have been successful in what we aim to become that is to be an institution based on Morals, Values and foremost producer of passing competitive Seafarers. Ever since AIMS was founded, we as Aimsians have always sought to make a name for ourselves and to bring glory to our Alma Mater.

Promotion Mix Essay

1. IntroductionPromotion is the merchandise term used to describe all market placeing communications activities. Integration of all the elements of progression mix is necessary to meet the information requirements of all purpose clients. This simply means that the promotion mix is not designed to satisfy only the prospective buyer or only the regular buyer. Some elements of the mix may be aimed at the target customer who is unaware of the output, while differents may be aimed at potential customers who are fully aware of the product and are likely to purchase it. All the elements of the mix played their roles in bringing about the sale. The elements of the promotion mix must be coordinated and integrated so that they reinforce and complement each other to create a blend that helps in achieving the promotional objectives of the organization.1.2 Elements of promotional mixPersonal Selling sales PromotionPublic Relation Trade Fairs and ExhibitionsAdvertisingSponsorshipOnline Prom otions1.3 Factors influencing promotion mix The funds available for the bodily processIrrespective of what the right proportions of a promotion exercise are, it is the funds available that are really crucial in determining the finalpromotional mix. It is only a business with the requisite financial resources that basis begin and see a promotional effort through. The temperament of the marketThe first market broker is the position of a product in its life cycle. The creation of primary demand, hitherto nonexistent, is the primary labor movement during the introductory stand for therefore, a high level of promotion effort is needed to explain a new product to potential customers. The nature of the productIn determining the promotional mix the nature of the product being offered must be assessed given that creating sensory faculty say for a consumer product is quite an a different kettle of fish compared to whats required for an industrial product. The products lifecycle stage Determining the promotional mix accurately also calls for an assessment of the four lifecycles that a product goes through. At introduction a product must be presented to the customers and thus creating awareness is the biggest concern. Personal selling and open relations are very applicable. At the growth stage there is already some awareness so advertising is applicable in strengthening the brand name. At maturity advertising form applicable in fending off the competition. Finally, during sales decline a business will want to comfortably cut down on promotional efforts.1.4 Basic objectives of promotion To present information to consumers as well as others. To increase demand. To differentiate a product1.5 Role of Promotion To communicate with individuals, groups or organizations straight or indirectly. Facilitate exchanges by informing and persuading one or more audiencesto accept an organizations products. Communicate with their customers. Design communication to your specif ic target audience.1.6 Scope of the reputationThe present deliberate is an start out to analyze the existing promotional mix and its effectiveness in organizational growth and development.1.7 Objective of the study To identify the promotion tools used in Elite super market To measure the influence of promotion mix To asses the responses of the consumers towards the promotional strategies To suggest measures for promoting sales To identify the consumer preference To help in developing promotional plans of the company1.8 Research methodology1.8.1 Sources of dataPrimary dataIt was collected through consumer survey and ad hominem interview. The sample size was 50 customers.Secondary dataIt was collected through books, journals, organizational manuals, magazines, documents and internet.Analytical tools Tables Charts Graphs1.9 Limitations of the study There can be reporting bias on the part of respondents The sample selection is curb to 50 consumers due to time constraints Financial constraints effect the reliability of the study Being a savant work, the project also helds the inherent limitations of lack of expertise The study is restricted to elite super market and findings cannot be generalizedScheme of the StudyThe findings of the study are chapterized into 7 chapters. The first chapter consists of the introduction regarding the topic, scope, objectives, query methodology and limitations of the study. The second chapter includes the review of literature. Third chapter consists of the industry profile. The fourth chapter is the company or organizational profile. fifth partchapter is presentation and analysis of data. The sixth chapter consists of the findings and interpretation and the last chapter is the conclusion. In addition to this, bibliography is annexed. The appendix portion covers the secondary coil data formats, structured interview schedule, etc.

Concept Paper on Medical Aid Schemes

MIDLANDS STATE UNIVERSITY Concept paper on the externalised enjoin Universities Medical Fund diffusion List Mrs. V. Chirasha / Deputy Registrar (Human Resources) Author Mr. S. Masiyiwa / Lecturer, Department of Insurance & Risk Management 1. Introduction healthc are finance and supporters depictrs in Zimbabwe were non spared by the economic downturn of the past decade. Most aesculapian aid societies, practic all toldy collapsed when co-payments demanded by service providers exceeded their global limits on win payaments. For example, patients were being asked to pay Z$10 billion cash as o-payment and the aesculapian examination aid society would only pay Z$1 million according to their tariffs. This mismatch, saw m whatever clients, the assert universities included, canceling their membership to such schemes and retaining the insecurity themselves, every depoted or uninvestment trusted. The introduction of the multicurrency system in February 2009 brought the lots needed stability to sundry(a) sectors of the economy. However, the system was non backed by significant foreign currency inflows and as a result economic employment has remained subdued.Many organizations are currently operating below capacity and are downsizing to remain afloat. This festering has significantly reduced inflow of contri exclusivelyions to checkup aid societies, who although operating, are still to overflowingy recover and endure all-inclusive scale benefits. 2. Recent developments Contributions do to medical aid societies are made on the correspondence that if you do not use it you lose it. This is understandable as medical aid schemes are fundamentally risk pooling and sharing solutions and premised on the concept that the misfortunes of a few should be met by fortunes of many.However, the tight liquid state situation is forcing many entities to adopt innovative risk caution strategies intend to retain as much cash as possible and only outsource those risks th at exceed their risk appetite. The economic challenges of the past decade, we confront as a nation uncovered the limitations of insurance as a risk financing mechanism. We devote all learnt that insurance is not THE solution but part of the solution and that there are as well as equally good alternatives to insurance.Some medium to large scale organizations adopt since created self administered insurance schemes to issue for a variety of risks they face in their operations, e. g. material damage, health, funeral, superannuation, etc. Cell Insurance Company has spear sharpened the acceptation of the concept in Zimbabwe through its rent-a-cell captive arrangement and at once it administers a lot of these schemes. However, a lamentable development in Zimbabwe is the transfer of the superannuation and morbidity risk to the employees by cash strapped or un regulationd employers.Recently most if not all of the state university staff had no membership to any medical aid or health i nsurance scheme. They were paying for their health and related expenses from personal resources. The extent to which this accession could be used was obviously limited due to the low salaries and allowances staff is currently receiving. The state universities have started receiving funding from the fiscus and renewed their membership to medical aid societies. However, the concept is still the same if you do not use it, you lose it How many times have been to the doctor lately, once, twice or none?Literally, medical aid societies are getting richer at the expense of the members, university staff included. Retaining in-house the contributions state universities currently pay to various medical aid societies and health insurance schemes could make a difference to the underfunded institutions. 3. Suggestions for the state universities It is against the in a higher place stage setting that I propose that the state universities should consider setting up a unified independent medical b enefit fund to finance health and related risks the state university staff are exposed to on a daily basis.It is also proposed that both the employer (state universities) and the employees should make periodic contributions to the fund, the employer paying 80% and the employees meeting the vestibular sense of 20%. 4. Costing basis According to latest personnel records, the state universities employ about 3100 in total. Costing of commercial health and self insurance schemes is based on the law of large poem. The larger the statistical base, the more accurate the loss ratio be lights. Many schemes operating in Zimbabwe today actually started as in-house schemes with even fewer numbers, e. g. FLIMAS and First Mutual.The 3100 university employees constitute a sizeable number, to allow for be of the proposed medical benefit fund. In addition to the level of benefits required, existing university clinic utilization figures should be analysed and included in the costing model. 5. Advan tages of the proposed scheme The proposed scheme has the following advantages Contributions to the fund should be lower as members will not pay for medical aid society or insurers administration and profit margins. amuse from the investment of funds will fall to the benefit fund Any profits will accrue to the benefit fund goods can be tailor made, improved and enhanced with time as the fund grows There will be no disputes with medical aid society or insurers over claims colonisation There would be a strong incentive by members to reduce claims and control losses orbicular limits can be increased easily with minimum or no increase in contributions from the employer and employers progression in staff morale can be achieved thereby increasing productivity and the restoration of monetary independence and dignity. 6. Disadvantages of the proposed schemeThe proposed scheme has the following disadvantages The claims statistics, which are used to decide on contributions will c ome from a narrow base A catastrophic loss (although remote) could occur in the formative eld and wipe out the fund. However, catastrophe cover can be separately arranged with leading reinsurers for a very low premium to cover the fund against an accumulation of claims above the expected budget in any given accounting period. Individual small claims may not affect the fund as well as much but their aggregate effect may have catastrophic effects.Catastrophe cover, described above can also mitigate this risk There will be need to employ additional staff to handle the funds administrative matters. True, but use of existing clinics and facilities at state universities should reduce the number of additional staff required. There may be a temptation to tendency into the fund and pay for unrelated activities. This must be resisted by the board of management/trustees. In any case the line of descent of the fund should be separate from that of sponsoring universities.If the dip is t o be allowed it should be a impart based on prevailing commercial bank loan terms and conditions. Benefits from the basic insurance principle of spreading risk will be lost. From the foregoing, it can be concluded that the advantages far outweigh the disadvantages. The disadvantages, although real, are highly theoretical and remote. 7. Establishment of a expert working citizens committee To expedite the process a technological committee consisting of representatives from the state universities should be set up.The committee should consist of both management representatives (50%) and employee representatives (50%). This intended to ensure subvert in at the early stages and also incorporated the various stakeholders interests and ideas in the scheme. 8. The sanction The technical committee must be mandated to carry out the following tasks 10. 1 Drafting of the reputation The proposed benefit fund will be run according to its Rules and Regulations as enshrined in its Constituti on. The technical committee will be responsible for drafting the Rules and Regulations, which will include, inter alia ) The name and objects of the proposed benefit fund b) placard of management/trustees, appointment and composition, meetings, its powers and functions c) Membership issues e. g. eligibility, application, termination, deprivation of membership, etc d) Subscriptions e. g. level, frequency and mode of payment of subscriptions. e) Beneficiaryship e. g. eligibility, application and termination of beneficiaryship. f) chronicle of benefits e. g. nature and amounts of benefits, eligibility for benefits, waiting periods, claims for benefits, rejection of claims, ex-gratia payments. ) Assets, liabilities, rights and obligations of the medical fund h) Actuarial valuation i) Dissolution/wing-up of medical benefit fund j) Amendment of rules e. g. power, requirements for amending the rules k) General information for members e. g. benefit exclusions, lodging of members complaint s and requests, payments of awards not supported by receipts, payment of service providers, diagnose of approved providers, letters of guarantees for services provided outside Zimbabwe, shortfalls, travel cover on holiday, business or study. ) promotional material of the medical fund for acceptance by target service providers and establishing working relationships with them 2. Benefit design The technical committee must develop a number of benefit options which members can choose from. I propose the following broadcasts, that I have christened, for want of better names, the university premier plan, university medium plan and the university standard plan. a) University postmortem examination intention This would be similar to the CIMAS Medexec Plan/PSMAS Pinnacle Plan and is meant to provide executive benefits for the headliner officers and aged management. ) University Medium Plan This would be similar to the CIMAS Private Hospital Plan/ PSMAS Select Plan and is meant to provi de members who want global limits higher than those provided under the University Standard Plan described below c) University Standard Plan This should be the entry point and would be similar Excel Plan from PSMAS which currently covers most staff. The plan will pay for consultation and interference received from Government, Mission, Municipal & Private Hospitals, general practitioners and specialists up to a limit, per person per annum 3. Registration of the fund with the authoritiesThe technical committee should be mandated to register the proposed medical benefit fund in terms of the Medical Services Act, Chapter 15 13 and any other relevant and relevant legislation. 9. Administration The technical committee should consider the following issues that affect the efficient running of the business of the proposed medical benefit fund. 9. 1. Location of registered office and other offices. This could be either in Harare or Bulawayo with major planet offices at all state universitie s. Any other center could be considered for the location of the head office.My suggestion is based on the density of service providers in Harare and Bulawayo. Most members would be referred to these forged centers for specialist medical tests and treatment. Existing facilities could be used as satellite offices e. g. the existing clinics could be grow and resourced to offer a variety of services normally available from general practitioners. This will carry out on costs. 2. Staffing issues Additional staff will be required especially for the head office. This will include the principal officer, finance manager, membership and claims administrators.However, they should be very few, because most of the work will be done from satellite offices. Initially there may be a lot of work when the office is set up but that should stabilize with the effluxion of time. 3. Finance and claims administration This could be centralized at head office and payments to service providers and refunds t o members made once every fortnight i. e. only on two occasions per month. 4. Dispensary It is advisable to buy the essential drugs from source and keep them in stock for use by members. It will also save on costs.Railmed currently operates such a facility countrywide for the benefit of railway employees scattered crossways the country. The state universities should use the existing clinics for a similar purpose. Alternatively, mutually beneficial arrangements (drug schemes) can be made with leading private pharmacies to allow members access to drugs without paying for them upfront. 5. Approved provider network For the members to benefit, the scheme should be promoted for broader acceptance by as many service providers as possible so that members are not inconvenienced in the time of need.The management of the medical fund should promote the scheme and establish working relationships with all health service providers. This can also save on cost as it is possible to accomplish pref erential rates. 6. Access to technical advice The state universities have a large pool of experts on their payroll. The technical committee should tap on that expertise. This will not only serve on cost but show the world that we can use knowledge to the benefit of mankind and practice what we preach 10. decisivenessEmerging trends in risk management indicate that more and more organizations are electing funded risk retentiveness strategies in an effort to contain cost and get more value for their money. State universities should embrace the doctrine and design and implement robust enterprise wide risk management strategies that mitigate the risks they are exposed to. For a start, establishing a unified independent medical benefit fund to finance the morbidity risk university staff are exposed to will be a good step in that direction. Proposed State Universities Medical Benefit Fund Benefit Limits Schedule General Practitioners, Specialists, Public & Private Hospitals) Services B enefit Limits (US$) General Practitioner paying in in force(p) Physician specialist Paid in abundant Hospitalisation Prescription drugs Rehabilitative services Haemodialysis Paid in full Chemotherapy Paid in full Chronic disease drugs Paid in full Dental services Refraction Paid in full Optical Paid in full Maternity Paid in full Family planning Hearing aids Pathology Paid in full Radiology Paid in full Blood transfusion Paid in full Psychiatric care Paid in full Prosthetic appliances Ambulance Paid in full Air Evacuation Paid in full for spirit threatening situations only subject to prior authorization by board of management/trustees Foreign treatment Local benefit limit apply subject to prior authorization by board of management/trustees pic

Rogers vs. American Airlines

Cultural attitude considers integrity as verbalism of social cultural beliefs therefore, it would propose that Rogers should act according to commonly excepted social norms and agitate her hairstyle. However, bout opinion sees virtue as a tool of oppression, and thinks uprightness defends dominant class, American Airline, by coercing Rogers to change hairstyle and by imposing the ideas of suitable hairstyle onto employees. Comparing these two military positions, prefer conflict sentiment because ethnocentric judgment and bill reasoning can be found in the cultural perspectives.Cultural perspective indicates that justice reflects cultural beliefs of a society by clarifying and institutionalizing shared tradition and values. Although it does to always consist with customs or norms, justice nighly grounded in the culture of a society, because law is rooted in how volume see the domain functions, what mass perceive to be good or evil, what people consider to be standard s of proper behaviors, and how people expect themselves and others behave in daily life.Nevertheless, within a large, complex structured society, many subgroups in truth have different beliefs and judgments upon certain behaviors in this circumstance, law, according to Savaging theory, supposes to express common consciousness of people in this society. Hence, away leads to represent mainstream thoughts that are held by large part of population.Moreover, Minimalists demonstrates that law is a body of binding obligations. When take issuements emerge from different cultural beliefs of subgroups within a society, law is necessary to clarify ambiguousness by illuminating which specific norms and customs have been institutionalized as legitimacy and, subsequently, enforce those legitimate customs by socializing individuals into share values.Additionally, The critiques of cultural perspective arouse from the argument that law derives from norms and it is insistent with norms, pointing aside that circular reasoning involves in cultural perspective, and, more importantly, the criterion for institutionalized customs may be ethnocentric or in favor of some particular subgroups (Beer, 9/2). The cultural perspective thinks that law should reflect customs and norms of a society and enforce legitimate norms.Accordingly, as for Rogers case, cultural perspective would word that Rogers need to follow the shared values on appropriate business kick and law need to socialize Rogers into those shared values for three following reasons. First, the social customs expect hat people of certain professions, such as airport operations agents, support conservative and business-like images. Thus, to consist with customs, law should read Rogers to change her characteristic hairstyle into a regular one to fit into expected business images.Second, because Rorers duties involved e ampleated passenger contact, she was expected to perform the best to serve her consumers, which included pleasing passengers with an appropriate professional, neat look. Since most of people would not consider all-braised hairstyle as confessional and proper look, it is reasonable to quire Rogers to follow social custom and change into an appropriate hairstyle. Third, it is common consciousness that employees of corporate companies are expected to work towards the best interests of companies as long as the companies interests do not violate their civil rights.American Airline hired and afforded Rorers living for purpose of enlarging its induce r fifty-fiftyues. And, as an employee of American Airline, Rogers was expected to work for benefiting her company. Thus, if American Airline thought that Rorers hairstyle had negative effect on its revenue and its policies did not latte Rogers civil rights as they were applied equally to employees of all races and genders, social routine would suggest that Rogers should consider changing her hairstyle. Moreover, law is utilise to socialize in dividuals with disagreeable norms.In Rogers case, according to cultural perspective, law needs to socialize Rogers by denoting her to fit in the common acceptable social norms. Overall, cultural perspective suggests law to demand Rogers to tone down a discovered identity and fit into the mainstream of social norms. impertinent cultural perspective that views law as reflection of agreeable social ultra beliefs, conflict perspective believes law is linked to struggle over cultural values and material wealth hence, it views law as a tool of oppression, which promotes the interests of dominant social groups over the interests of subordinate groups.Furthermore, society, by conflict perspectives, is not held together by consensus but by power and the power comes from property and capital on which scotch outline and peoples survival depends. Besides, economic determinism and hegemony theory are two versions of conflict perspective. Economics determinism focuses on law s a repressive to ol controlled by economically dominant class on purpose to maintain their economic power through coercion. Therefore, law is used to exploit and oppress subordinate groups.Hegemony theory considers law as an ideological device, which provides hegemony, which impacts how people understand the world, for capital class to justify their power. Thus, law is used to chat beliefs onto subordinate groups. In a conclusion, all conflict theories commonly state that inequalities in distribution of important resoundsees in social system cause tensions between those with and those without resources. Then, conflict emerges from those tensions and such conflict may be able to change social relations and Structure Of a social system (Beer, 9/9).In the Rogers case, Rogers as an employee, whose living depended on her employer, was a member of subordinate group and the American Airline as a capitalist class employer was the dominant group. Based on the key tenets of conflict perspective, conflict p erspective would view Rogers case as conflict between dominant group, American Airline, and subordinate group, Renee Rogers and the law, in this case, was used as a tool to support the power of American Airline to dominate over its employee, Rogers.As for views from economic determinism, law helped ensure that the capitalist class can do what it thinks can enlarge its revenue, as it hale its employees to have a professional, neat looks in order to please its consumers and, eventually, to attain more revenues. In this case, law oppressed Rorers rights to control her appearance and freedom to express herself and employer, as the ruling class, used law as a weapon to exploit Rogers for its own economic interests.Moreover, as for the explanations from hegemony theory, law imposed the justification of American Airlines policies onto Rogers and other employees who sought not to have uniform appearances, which defended the power of dominant class. In this case, law was an ideological devi ce that serves to change Rorers understanding of how her hairstyle correlated to her performance on the job.In short, the inequality and dominate-subordinate relation between American Airline and Rogers caused the conflict between them. And, law tends to resolve the conflict by oppressing Rogers. Comparing two perspectives above, conflict perspective is more convincing o me for following reasons. First, ethnocentric judgment about appropriate norms may be employed by cultural perspective. Different insights of social cultures exist among different racial groups, even though these groups are within the same society.For instance, African Americans may consider that the all-braided cornrow hairstyle is neat, clean, and business-like hairstyle that is appropriate for Rorers position at American Airline. However, since African American is a minor ethnicity, its social norms and customs are rejected when they disagree with mainstream social norms and customs. Therefore, the appropriate ha irstyle may be determined by ethnocentric judgment that disavows African American norms.

“Discussion on any three specialized branches of accounting

1. 1 Introduction story is a very interesting field. Accountancy is the accomplishment of recording classifying and summarizing transactions so that relation with come out of the closetsiders is exactly pin downd and aftermath of operation during a occurrence period stick out be calculated and the fiscal position as the end of the period may be translaten. There ar m any specialize branches of be. In our duty assignment we discuss only iii narrow down branches of flier. They be hail write up, handlerial account and gay race resource history.In the case of salute report toll calculations are d unmatched keeping historical and estimated woos fiscal value accounting and the mold figure prices vary accounting to nature of line of reasoning manufacturing activity or operating activities. Managerial accounting applies to both types of line of productsesservice, merchandising and manufacturing. Managerial accounting deals with the needs of the focusing rather than strict compliance with broadly accepted accounting principles. It involves work outing and forebode, financial analysis, fol menial analysis, e rating of line determinations, and similar areas. homophile resource accounting is an accompaniment of the news report principles of matching the bes and revenues and of organizing info to communicate relevant culture. The Quantification of the value of Human resources economic aids the circumspection to parcel out up with the changes in its quantum and quality so that equilibrium fanny be achieved in amid the indispens up to(p) resources and the prove. Human Resource history bears economic consumptionful learning to the circumspection. 1. 2 Objectives (1) To know about the three specialized braches of accounting. (2) To know about their importance. (3) To know about their limitations.(4) To know about their effect in stopping point repair up. 1. 3 Limitations (1) Lack of accounting companionship. (2 ) Lack of information (3) Shortage of eon 2. 1. 1 greet story toll accounting is the accounting of the monetary value. It is make of dickens words- toll and Accounting. The term equal de nones the list of all expenditures touch in the process of production. Thus, it covers the cost involved in the production and the cost involved while receiving it. Accounting, on the other(a) hand, collects and principal(prenominal)tains financial records of each income and expenditure and make avail of such(prenominal) information to the concerned officials.Thus, cost accounting is a practice and process of cost which determines the profitability of a trading concern by agreeling the cost with the application of accounting principle, process and rules. Cost accounting includes the presentation of the information derived in that location from for purposes of four-in-handial conclusion make. Thus, cost accounting is an arts as salutary as science. It is science because it is a bod y of positive knowledge having certain principles. It is an art as it requires the ability and skill with which a cost accountant is able to apply the principles of cost accounting in various managerial problems.According to W. W. Bigg Cost accounting is the provision of such analysis and classification of expenditure as testament enable the total cost of any token unit of production to be ascertained with reasonable degree of accuracy and at the same time to disclose exactly how such total cost is constituted. According to R. N. Carter, Cost accounting is a body of recording in accounts the materials employ and labor employed in the manufacture of a certain commodity or on a particular job. Thus, cost accounting is geted as an art as well as science.It is withal a prime part of accounting form which records schemaatically the cost involved in raw materials and labor used in the process of production and the same time determines the total cost and unit cost of product, the process of recording classifying and analyzing of cost is the cost accounting. 2. 1. 2 Importance of Cost Accounting Management of personal line of credit concerns expects from Cost Accounting detailed cost information in obeisance of its operations to equip their executives with relevant information required for planning, scheduling, controlling and finality making.To be more specific, focal point expects from cost accounting information and reports to help them in the discharge of the following functions (a) Control of material cost Cost of material usually constitutes a substantial portion of the total cost of a product. Therefore, it is infallible to control it as far as possible. Such a control may be exercised by- (i) Ensuring un-interrupted supplement of material and spares for production. (ii) By avoiding excessive locking up of funds/capital in stocks of materials and stores. (iii) Also by the use of techniques alike value analysis, standardization etcetera to control material cost.(b) Control of labour cost It can be controlled if workers complete their work within the standard time limit. Reduction of labour perturbation and idle time to help us, to control labour cost. (c) Control of overheadsOverheads consists of indirect expenses which are incurred in the factory, business office and sales department they are part of production and sales cost. Such expenses may be controlled by keeping a strict check over them. (d) Measuring efficiency For measuring efficiency, Cost Accounting department should provide information about standards and actual execution of the concerned activity.(e) Budgeting Now-a-days detailed estimates in name of quantities and tot ups at* drawn up before the start of each activity. This is done to ensure that a working(a) course of action can be chalked out and the actual exertion corresponds with the estimated or budgeted performance. The preparation of the budget is the function of Costing Department. (f) Price determination Cost accounts should provide information, which enables the charge to fix remunerative change prices for various items of products and services in different circumstances.(g) Curtailment of loss during the off-season Cost Accounting can in addition provide information, which may enable reduction of overhead, by utilizing idle capacity during the off-season or by perpetuation the season. (h) Expansion Cost Accounts may provide estimates of production of various levels on the basis of which the focusing may be able to formulate its approach to expansion. (i) Arriving at decisions Most of the decisions in a business undertake involve correct statements of the likely effect on profits. Cost Accounts are of vital help in this respect.In fact, without proper cost accounting, decision would be like taking a jump in the dark, such as when production of a product is stopped. 2. 1. 3 Limitations of Cost accounting Cost Accounting is non an exact science like other branches of accounting but is an art which has genuine through theories and accounting practices found on common spirit and reasoning. These practices are changing with time. There is no stereotyped brass of cost accounting applicable to all industries. It lacks uniform part. Concepts, methods and techniques of cost accounting understood and applied other than by different industries.It is used only by big enterp repeals. The limitations of cost accounting are as follows 1. The system is more complex Cost accounting needs to identify the different types of expenses and allocation of expenses is visualizeed as a complicated system of accounting. It needs different forms and formulas to collect the data and preparing the reports. Also it requires pattern of move in ascertaining such details. So it involves a more complex system. More complex and complicated system of cost accounting is one of the limitations facing by the cost accounting. 2. It is expensiveIn installing and ma intaining cost accounting system requires more man power and resources. More analysis, allocation and absorption of overheads requires considerable amount of additional work. If the expenses incurred in ascertaining the cost is more than what is derived from it, then the process of cost accounting is meaningless. In short, the expenses of cost accounting should not be more than the profit derived from cost accounting. Many companies do not lift out cost accounting owing the fact that it is more expensive and not economical. 3. Inapplicability of cost method and techniqueTechnique and methods of cost accounting differ from musical arrangement to presidency. One standard method is not fitted for all the requirement of different organizations. It depends on the nature of business and the type of service/product construct by the firm. If wrong technique or method is used, it get out affect the result. So inapplicability of same costing method and technique is the one of the main l imitation of cost accounting. 4. Not suitable for miniscule carapace units One of the limitations faced by the cost accounting in installing it in all types of business is that it is not applicable to small scale units.Through the conventional accounting, small scale units can control the cost effectively. 5. Lack of Accuracy Use of notional cost such as standard cost, estimated cost etc. would not select out the actual cost of the product. So the cost accounting lacks the accuracy of its results. 6. Lacks friendly Accounting Social accounting is outside the scope of cost accounts. Cost accounting fails to take into account the social obligation of the business. 7. Need preparation of frequent reconciliation to verify accuracy Results shown by cost accounts differ from those of financial accounts.Preparation of reconciliation statements to verify the accuracy is frequently required. This leads to unnecessary augment in workload. 8. duplication of Work Many industrial units fun ction effectively and control the cost effectively with the financial accounting. Preparing cost accounting is unnecessary for them and it involves duplication of accounting work. 9. Use of Secondary Data Cost accounting depends on financial statements for a lot of information. Any errors or short coming in the information will affect the results. 10. Lack of cooperation of employees Cost accounting depends heavily on the cooperation of employees concerned.Lack of cooperation of employees will affect the overall performance of cost accounting. Non-cooperation or opposition from employees will affect the results. 11. Does not control Cost by itself Cost accounting will not control the cost. It only brings out the possibility of areas which needs control. If the organization does not exhaust an efficient management, the reports and results brought out by the cost accountant is useless. So cost accounting will not control the cost by itself. It needs an effective and efficient managem ent to use it. 12. It is ground on estimation and previous dataMost of the data used by a cost accountant is based on estimation of indirect cost, assumptions and previous data. Not using the actual data and be is the limitation of cost accounting. 13. It only brings out the cost of goods or services To find out the operational results, we need to depend on financial accounting. Cost accounting will not bring forth the financial status of the conjunction. 14. It serves the information need of the management We cannot depend on cost accounting for the financial information required by the shareholders, creditors, employees and the society at large.It only serves the requirement of information involve by the management. 15. Not useful for determining the tax liabilities We cannot treat cost accounting as a basis for determining the tax liabilities of the business. Financial accounting is required for the determination of tax liabilities. 2. 1. 4 Cost Accountings effect on decisio n making Managers make decisions that govern how a caller-up reaches its goals. Many of these goals have financial aspects, such as revenue and profit targets. The level of costs included in such decisions has a major impact on the finances of the company.Reliable reporting of actual costs, accurate estimation of project costs and the appropriate integration of such costs in managerial decisions is a key subdivision of business operations that meet their targets and further the goals of the company. Relevant be ordinary managerial decision making selects one of two or more secondarys. be that remain the same no matter which alternative the manager chooses are not relevant to the decision. In a cost-based decision on out-sourcing, a manager has to consider the cost of the subcontract and the savings in-house.For example, if the company still has to pay the full rent condescension having fewer employees, the rent is not a relevant cost. If the company can move to a smaller loc ation and pay less rent, the rent becomes relevant. Fixed Costs The type of cost impacts a managers decision making. Fixed costs are totals that remain the same independently of the volume of production. Higher production levels result in a reduced cost-per-unit as far as fixed costs are concerned. Typical fixed costs are facility related, such as heating and insurance.They are important for managerial decisions regarding optimal production levels because they influence the product cost and, through the cost, the pricing and profit levels. variable star Costs A type of cost with a different impact on managerial decisions is the variable cost. Variable costs stay the same on a cost-per-unit basis, but their totals increase with the volume of production. Typical variable costs are materials used in production and direct labour to make the products. Variable costs are important for overall company budget decisions and planning for financing.Managers add variable costs as per-unit-cost s times production volume to fixed costs to determine total production costs. Step Costs Step costs are a combination of fixed and variable costs that a manager has to consider to avoid major discrepancies in cost calculations. They act as fixed costs up to a certain limit and then change to a new value. Typical step costs are those associated with machine capacity or batch processing. If production volume exceeds certain limits, costs rise substantially to a new, higher level as the company needs an additional machine or has to produce an additional batch.The importance of including step costing in managerial decision making is to each avoid exceeding step limits or to include the relevant higher costs. 2. 2. 1 Management or Managerial Accounting Management accounting or managerial accounting is concerned with the provisions and use of accounting information to managers within organizations, to provide them with the basis to make informed business decisions that will lay off them to be fail equipped in their management and control functions. Managerial accounting information provides data-driven introduce to these decisions, which can improve decision-making over the long term.Small business managers can leverage this powerful tool to help make their business more successful by understanding how management accounting benefits common business decision contexts. According to the Institute of Management Accountants (IMA) Management accounting is a profession that involves partnering in management decision making, devising planning and performance management systems, and providing expertise in financial reporting and control to encourage management in the formulation and implementation of an organizations strategy.The Institute of Certified Management Accountants (ICMA) states A management accountant applies his or her professional knowledge and skill in the preparation and presentation of financial and other decision oriented information in such a fashion as to assist management in the formulation of policies and in the planning and control of the operation of the undertaking. Management accountants hence are seen as the value-creators amongst the accountants.They are much more interested in forward looking and taking decisions that will affect the prox of the organization, than in the historical recording and compliance (score keeping) aspects of the profession. Management accounting knowledge and experience can therefore be obtained from varied fields and functions within an organization, such as information management, treasury, efficiency auditing, marketing, valuation, pricing, logistics, etc. 2. 2.2 Importance of Management or Managerial Accounting The main aim of managerial accounting is toimprove the efficiency and quality of operationsby providing program proprietors and all others with suitable and applicable cost based performance information to permit for nonstop improvement in distributing the output to outcome the sto ckholders. Managerial accounting has been developed and used with all from the beginning times to help all the directors to understand the costs of running a project.Modern managerial accounting is created during the industrial revolution during the difficulties of running a large scale business which show the way to the maturement of scheme for recording and checking costs to help business proprietors and managers to finalize and make conclusions. So, to conclude, for any business unit starting from the smallest business activity to the largest multinational business to be succeeded requires the use of managerial accounting concept and practices. This accounting provides data to owners for preparation and scheming of rating products and services for customers too.The main focus of managerial accounting is to help the managers for making better decisions. Because of all these reasons, businesses and organizations hire on managerial accountants and thereby, they are becoming integra l persons of decision making teams instead of just data providers. 2. 2. 3 Limitations of Management or Managerial Accounting Though management accounting is helpful tool to the management as it provides information for planning, controlling and decision making, still its potency is limited by a number of reasons. Some of the limitations of management accounting are as follows 1.Based On Accounting schooling Management accounting is based on data and information provided by financial accounting and cost accounting. As such the correctness and effectiveness of managerial decisions will depend upon the quality of data provided by cost and financial accounts. So, effectiveness of management account is limited to the reliability of sources of information.2. Lack of Knowledge The use of management accounting requires the knowledge of number of related subjects. Deficiency in knowledge in related subjects like accounting principles, statistics, economics, principle of management etc.wil l limit the use of management accounting. 3. Intensive Decisions Decision taking based on management accounting that provide scientific analysis of various situations will be time consume one. As such management may avoid systematic procedures for taking decision and arrive at decision using intuitive. And intuitive limit the usefulness of management accounting. 4. Management Accounting Is Only A Tool The tools and techniques of management accounting provide only information and not decisions. Decisions are to be interpreted by the management and implementations of decisions are also done by management.5. Evolutionary Stage Management accounting is still in a development stage and has not yet reached a final stage. The techniques and tools used by this system give varying and differing results. It is still named as internal accounting and/ or operational accounting. 6. Personal Prejudices and Bias The interpretation of financial information may differ from person to person dependin g upon the power of the interpreter. Analysis and interpretation of data and information may be influenced by personal basis. As such, the objectiveness of decision may be affected by personal prejudices and bias.7. Psychological Resistance Changes in traditional accounting practices and organizational set up are required to install the management accounting system. It calls for a rearrangement of the military group and their activities and framing of new rules and regulations which generally may not be liked by the nation involved. 8. Persistent efforts The conclusions draws by the management accountant are not executed automatically. He has to convince tidy sum at all levels. In other words, he must be an efficient salesman in selling his ideas. 9.Wide scope Management accounting has a very wide scope incorporating many disciplines. It considers both monetary as well as non-monetary factors. This all brings inexactness and subjectivity in the conclusions obtained through it. 10. Top-heavy social system The installation of management accounting system requires heavy costs on account of an elaborate organization and numerous rules and regulations. It can, therefore, be adopted only by big concerns. 11. Opposition to change Management accounting demands a break away from traditional accounting practices.It calls for a rearrangement of the personnel and their activities, which is generally not like by the people involved. 2. 2. 4 Managerial Accountings effect on decision making Small business owners are faced with countless decisions every business day. Managerial accounting information provides data-driven input to these decisions, which can improve decision-making over the long term. Small business managers can leverage this powerful tool to help make their business more successful by understanding how management accounting benefits common business decision contexts. Relevant Cost AnalysisManagerial accounting information is used by company management t o determine what should be sold and how to sell it. For example, a small business owner may be unsure where he should focus his marketing efforts. To evaluate this decision, an accounting manager could examine the costs that differ between advertising alternatives for each product, ignoring common costs. This process is known as relevant cost analysis and is a technique that is taught in basic managerial accounting courses. The same process can be used to determine whether to add product lines or discontinue operations. Activity-based Costing TechniquesOnce the company has determined what products to sell, the business needs to determine to whom they should sell the products. By using activity-based costing techniques, small business management can determine the activities required to produce and service a product line. Embedded in this information is the cost of customers. Deciding which customers are more or less profitable allows the business owner to focus advertising toward the consumers who are the just about profitable. Make or Buy Analysis A base use of managerial accounting information is to provide information used in manufacturing.For example, a small business owner may be considering whether to make or buy a component needed to manufacture the companys primary product. By completing a make or buy analysis, she can determine which choice is more profitable. While this technique is certainly useful, small business owners should only use these analyses as a factor in the decision. There could be other non-financial metrics that are important to consider that would not be part of the analysis. Utilizing the Data Managerial accounting information provides a data-driven look at how to grow a small business.Budgeting, financial statement projections and balanced scorecards are just a few examples of how managerial accounting information is used to provide information to help management guide the future of a company. By focusing on this data, managers ca n make decisions that aim for continuous improvement and are justifiable based on intelligent analysis of the company data, as opposed to gut feelings. Information Accounting management is usually referred to as managerial accounting or cost accounting. The main post of accounting managers is to analyze the financial information of a company and to make future decisions for the company.All the decisions accounting managers make are for internal company use only. The information they provide is not given to outside sources at all it is strictly for upper-level management and owners of the company. The information they provide is used only to increase a companys profitability. Revenues One of the main roles of accounting managers is to study the revenues of a company. Studying the revenues consists of examining all sources of revenues and looking for ship canal to increase them. Accounting managers try to make decisions the company can implement that will increase overall revenues.Th is includes ways of increasing sales and other ways of increasing revenues such as renting out otiose space. Expenses Expenses in a business need to be controlled and monitored. One way company increases profitability is by eliminating or decreasing unnecessary expenses. Management accountants examine all expenses and look for ways to decrease them. a great deal this involves cost accounting, which is a process of calculating production costs of goods, and finding the most efficient way of making them and the most efficient quantity they should make at a time.Decisions With the revenues and expenses analyzed, accounting managers determine what separate of the company are working well and what needs to be changed. This is where the managers make decisions and they give this information to those supra them who will implement the ideas they have. Budgets and Forecasting Another role of accounting managers is determining a budget and forecasting future plans and goals. With the inform ation theyve analyzed, part of their job is to create a realistic budget for the company to follow.They also forecast future ideas for increased growth within the company. 2. 3. 1 Human resource Accounting in the main we can say that, Human Resource Accounting (HRA) is the process of assigning, budgeting, and reporting the cost of charitable resources incurred in an organization, including wages and salaries and educational activity expenses. In other words, Human Resource Accounting is the process of identifying and reporting the Investments made in the Human Resources of an Organization that are presently not accounted for in the conventional accounting practices.In easy terms, it is an extension of the Accounting Principles of matching the costs and revenues and of organizing data to communicate relevant information. The Quantification of the value of Human Resources helps the management to cope up with the changes in its quantum and quality so that equilibrium can be achieve d in between the required resources and the provided information. The American Accounting Associations Committee on Human Resource Accounting (1973) has defined Human Resource Accounting as the process of identifying and measuring data about human resources and communicating this information to interested parties.HRA, thus, not only involves bill of all the costs/ investments associated with the recruitment, placement, training and development of employees, but also the quantification of the economic value of the people in an organization. Flamholtz (1971) too has offered a similar commentary for HRA. They define HRA as the measurement and reporting of the cost and value of people in organizational resources. At last, we can say that, Human Resource Accounting is the process of assigning, budgeting, and reporting the cost of human resources incurred in an organization, including wages and salaries and training expenses.Its the activity of knowing the cost invested for employees to wards their recruitment, training them, payment of salaries & other benefits paying and in return knowing their contribution to organization towards its profitability. 2. 3. 2 Importance of Human Resource Accounting Human Resource Accounting provides useful information to the management, financial analysts and employees as stated below- Human Resource Accounting helps the management in Employment and utilization of Human Resources.It helps in deciding transfers, promotion, training and retrenchment of human resources. It provides a basis for the planning of physical assets via human resources. It helps in evaluating the expenditure incurred for transferral further education and training of employees in terms of the benefits derived by the firm. It helps to identify the causes of high labor employee turnover at various levels and taking preventive measures to contain it. It helps in locating the real cause for low return on investment, like improper or under-utilization of physical assets or human resources or both.It helps in understanding and assessing the inner strength of an organization and helps the management to steer the company well through the most averse and unfavorable circumstances. It provides valuable information for persons interested in making long term investments in the firm. It helps the employees in improving their performance and bargaining power. It makes each employee understand his contribution towards the betterment of the firm via the expenditure incurred by the firm on him. 2. 3. 3 Limitations of Human Resource AccountingHuman Resource Accounting is the accounting methods, systems, and techniques, which coupled with special knowledge and ability, assist personnel management in the valuation of personnel in their knowledge, ability and motivation in the same organization as well as from organization to organization. It means that some employees become a liability instead of becoming a human resource. HRA facilitates decision making about the personnel i. e. either to keep or to dispense with their services or to provide mega-training. There are many limitations which make the management reluctant to introduce HRA.Some of the Attributes are- 1. There is no proper clear cut and specific procedure or guidelines for finding costs and value of human resources of an organization. The systems which are being adopted have certain drawbacks. 2. The period of existence of Human Resource is indistinct and hence valuing them under uncertainty in future seems to be unrealistic. 3. The much needed empirical point is yet to be found to support the hypothesis that HRA as a tool of management facilitates better and effective management of human Resources. 4.As human resources are incapable of being owned, retained, and utilized, unlike the physical assets, there is a problem for the management to treat them as assets in the strict sense. 5. There is a incessant fear of opposition from the trade unions as placing a value on employees would make them claim rewards and compensations based on such valuations. 6. In spite of all its significance and necessity, the Tax Laws dont notice human beings as assets. 7. There is no universally accepted method of the valuation of Human Resources. 2. 3. 4 Human Resource Accountings effect on decision makingThe effect of human resource investments as well as other decisions and management styles are now represented as a human resource condition precedent to the ultimate productivity or effectiveness of the organization. HRA is not useful to the management alone in achieving its economic goals. It could also be the source of important information for investment decision purposes. The inclusion of appropriate human resource data in published financial statements would, in all likelihood, make such statements for more meaningful in predicting future performance which is, of course, the principal concern of investors (Jawaharlal Lal, 2009).When managers go through the pr ocess of HRA measurement treating human resources as capital assets, they are more likely to make decisions that treat the companys employees as long-term investments of the company. Flamholtz (1976) describes the HRA paradigm in terms of the psycho-technical systems (PTS) approach to organizational measurement. According to the PTS approach, the two functions of measurement are first, process functions in the process of measurement and second, numerical information from the numbers themselves.Whereas one role of HRA is to provide numerical measures, an even more important role is the measurement process itself. The HRA measurement process as a dual function attempts to increase recognition that human capital is paramount to the organizations short and long-term productivity and growth. When managers go through the process of measuring human resources, they are more likely to focus on the human side of the organization and are more likely to consider human resources as valuable org anizational resources who should be managed as such.These are also the effects which are necessary in decision making- Employment and utilization of Human Resources. Information for persons interested in making long term investments in the firm. Locating the real cause for low return on investment. readying of physical assets via human resources. Deciding transfers, promotion, training and retrenchment of human resources. 3. 1 Findings 1. From our assignment we find the specialized branches of accounting. 2. This assignment helps us to know about the importance and limitations of cost management and human resource accounting. 3.From this assignment we also find how cost, management and human resource accounting effect in decision making. 3. 2 Recommendation 1. If we want to apply cost accounting in all business related sectors this system should be simple. 2. we think cooperation of employees is necessary for the overall performance of cost accounting. 3. cost accounting should not be expensive. 4. Management accounting knowledge should be broader. 5. We think proper clear cut and specific procedure or guidelines should be created for finding costs and value of human resources of an organization. 6.Universally accepted method should be created for the valuation of Human Resources. 3. 3 Conclusion Cost accounting is not an exact science like other branches of accounting but is an art which has developed through theories and accounting practices based on common sense and reasoning. Management accounting is helpful tool to the management as it provides information for planning, controlling and decision making, and the main aim of managerial accounting is to improve the efficiency and the process which provides useful information to the management, financial analysts and employees.