Monday, September 30, 2019

Motorcycle Helmet law debate Essay

Across the United States, every year millions of license drivers choose to ride motorcycles rather than drive automobiles for a variety of reasons; Reasons range from individual pleasure to a much more cost effective way to travel. The universal motorcycle helmet law debate over the past forty years has revolved around whether the federal government should adopt a universal helmet law that mandates all motorcyclists to wear helmets at all times when riding to reduce societies economic cost, or whether the individual rider should have the right to choose rather to wear or not wear a helmet. In 1967, nearly all States implemented a mandatory universal helmet law in order to receive federal funds to repair and improve our Interstate Highways. Once the 1966 National Highway Safety Act was imposed, the history of motorcycle helmet legislation began. Americans have continuously debated over the balance between an individual’s rights, the best interest of the public and when the government should take measures to protect the people of the United States from harm. Four out of five Americans are in support of a universal helmet law, yet motorcyclists represent only about two percent of all registered vehicles in the United States (National Highway Traffic Safety Administration 2008). This suggest that a majority of supporters are either not motorcycle owners and/or seemed to have taken a utilitarianism cost and benefits analysis approach, which according to Michael Sandel â€Å"many argue, that a weakness in utilitarianism is that it fails to respect individual rights. † Supporters believe that wearing a motorcycle helmet protects riders’ by preventing serious head injuries and lowers mortality rates, which results in society saving an immense deal of economic cost, such as taxes, insurance premiums and government funded healthcare expenses. Non-supporters, including myself a registered motorcycle owner, argue that a universal helmet law is unconstitutional, as it violates our right to â€Å"Freedom of Choice† as written in our Bill of Rights. Despite the tremendous amount of statistics, that claim motorcycle helmets may reduce head injuries and lower fatalities, as of now only twenty States and the District of Columbia currently have and enforce a universal motorcycle helmet law, twenty-seven States that do enforce partial motorcycle helmet laws that are directed at riders under a certain age (usually 18) and three States (Illinois, Iowa, and New Hampshire) still currently have no helmet laws in use (National Highway Traffic Safety Administration 2008). In order to have a better understanding of the ratiocination of the universal motorcycle helmet law, you have to know the history of the legislation of the universal motorcycle helmet law. The beginning of motorcycle helmet legislation in the United States was when the 1966 National Highway Safety Act was originally created to generate additional federal funding to States for our Interstate Highway System. However, in order for the States to receive funding, the federal government placed stipulations that influenced States to comply with safety laws that the federal government wanted to be in place. If the States did not comply, they would lose these funds (see Note: a, b, c, d and e in Figure 1, Homer, Jenny and French, Michael 416. ) Prior to 1966, only three States (New York, Massachusetts, and Michigan) had motorcycle helmet use laws, even though motorcycle helmet usage began as early the 1920’s by Motorcycle racers as a form of protection (Jones, Marian Moser, and Ronald Bayer 209). By 1967, after the federal standard for State Highway Safety Programs was implemented requiring States to have a universal motorcycle helmet law in effect in order to qualify for additional federal funds; All but three States (California, New Hampshire and Illinois) complied by implementing and enforcing a universal helmet law that required all motorcycle riders to wear helmets, so they would qualify to receive the additional Interstate Highway funding. Then, By 1975, 47 states and the District of Columbia had adopted universal helmet laws. This trend reversed dramatically in the latter half of 1975 when Congress acquiesced to the pressure exerted by groups such as ABATE, and amended the Act to remove the contingency of federal highway funds on universal helmet laws. The amendment led to the repeal of universal coverage in 27 states shortly thereafter (Derrick, Allison J. , and Lee D. Faucher 229). Between 1989 and 1994, Congress once again began to try and influence the States to mandate a universal motorcycle helmet law by implementing the Intermodal Surface Transportation Efficiency Act of 1991, also known as ISTEA. ISTEA provided special â€Å"incentive† grants to states with both universal motorcycle helmet laws and passenger vehicle safety belt use laws. A state qualified for a first-year grant by having these two laws in effect. In subsequent years, the state also was required to exceed minimum motorcycle helmet and safety belt use levels (helmet use of 75 percent in the second year and 85 percent in the third year). Twenty-three states and the District of Columbia received grants for one or more of the fiscal years 1992, 1993, and 1994 for which the grants were authorized (R. G. Ulmer and D.F. Preusser 5). The ISTEA Act was much more effect on the universal safety belt law rather than the universal helmet laws; States were more successful in implementing and convincing Americans to comply with safety seat belt laws rather than a universal motorcycle helmet law. I agree with Charles Umbenhauer of USA Today who believes â€Å"Unlike seat belts, helmets represent a separate purchase. Helmet laws, on the other hand, are a manifestation of society’s belief that its members lack the wisdom to make decisions about personal safety and must therefore be subjected to arbitrary laws. † Between 1995 and 2001, Congress implemented the National Highway System Designation Act. This Act repealed the ISTEA largely in response to lobbying by the educated and very organized motorcycle groups, such as American Motorcycle Association â€Å"AMA,† Motorcycle Riders Foundation, and American Bikers Aimed Toward Education â€Å"ABATE†. The lobbying of these groups resulted in five States (Arkansas, Florida, Kentucky, Louisiana and Texas) repealing their universal helmet requirements. According to the Congressional Record- Senate on June 20, 1995 that after very much debate over mandating a universal motorcycle helmet law, US Congress decided that States would be required to implement motorcycle rider education programs instead of a universal helmet law to receive funding. Congress acted in accordance to Aristotle belief that â€Å"Legislators make the citizens good by forming habits in them, and this is the wish of every legislator, and those who do not effect it miss their mark, and it is this that a good constitution differs from a bad one† (Sandel, Michael 198). Of the current thirty States that allow adult riders to choose rather they prefer to wear helmets or not, three States require the rider must be 18 years or older; Five States require the rider must be 21 years or older; The remaining nineteen States have other stipulations that require riders to either complete motorcycle training courses, have a helmet in possession, but not required to wear the helmet and/or a minimum of $10,000. 00 of medical insurance that is specifically for injuries resulting from motorcycle crashes (National Highway Traffic Safety Administration 2008). In November 2010, supporters led by safety groups and the insurance industry began to lobby that all States that currently do not have and/or enforce a universal motorcycle helmet law should implement a universal motorcycle helmet law; Aristotle would have most likely supported this act, as he stated â€Å"The purpose of politics is nothing less than to enable people to develop their distinctive human capacities and virtues—to deliberate about the common good, to acquire practical judgment, to share in self-government, to care for the fate of the community as a whole† (Sandel, Michael 194). While on the other hand, universal helmet law opponents like Congressman Jim Sensenbrenner that stated: It is the job of Congress to defend the freedom and individual responsibilities that motorcycle riders across the nation enjoy as they travel the open roads of America,† and â€Å"Mr. Strickland’s plan greatly concerns me as it is not the job of the federal government to create one-size- fits-all helmet laws. Mr. Strickland appears to be intent on pursuing all means possible to enact mandatory helmet laws either at the federal level or by violating the principles of the 10th Amendment and bullying the States into enacting mandatory helmet laws. Motorcyclists under the leadership of very organized motorcycle groups in the United States, since 1967 have continued to lobbying for repeal in the twenty States that currently have a universal helmet law. Most Americans agree there is a need to create laws that set limits and regulations in order to have a civilized society; However, motorcyclist believe this can be done without the government violating our individual â€Å"Freedom of Choice†, which allows a person to decide to take risks as long as they are only risking their own person and their property. According to libertarian theory of rights, Even if riding a motorcycle without a helmet is reckless, and even if helmet laws save lives and prevent devastating injuries, libertarians argue that such laws violate the rights of an individual to decide what risks to assume. As long as no third parties are harmed, and as long as motorcycle riders are responsible for their own medical bills, the state has no rights to dictate what risks they may take with their bodies and lives (Sandel, Michael 60). Despite the overwhelming evidence, some motorcyclists (including myself) refuse to wear helmets all the time when riding and oppose universal helmet laws because universal helmet laws represent government interference and these laws impede an individual’s â€Å"Freedom of Choice. † Most Americans would agree that wearing a motorcycle helmet is probably one of the safest pieces of protective outerwear when riding a motorcycle, but opponents of a universal helmet law, are disagreeing with the idea that the government should not mandate laws that take away an individual’s right to choose what to wear based on the Ninth Amendment: The Ninth Amendment [to the US Constitution] says no law shall be enacted that regulates the individual’s freedom to choose his personal actions and mode of dress so long as it does not in any way affect the life, liberty, and happiness of others. We are being forced to wear a particular type of apparel because we choose to ride motorcycles (Jones, Marian Moser, and Ronald Bayer 212). The United States Constitution is the foundation for the laws written in the United States. Our â€Å"founding fathers† created the constitution to establish a government for the people of the United States of America, but it does not grant you individual rights. The Bill of Rights was created to grant and protector your individual rights by limiting powers of government. A universal helmet law is an act of means ends paternalism based on Immanuel Kant’s distinction made between hypothetical and categorical imperatives. â€Å"Means-ends paternalism mirrors a hypothetical imperative, because it essentially takes the form of requiring people to do things that will lead to the satisfaction of their own goals. † States Legislatures have passed a universal motorcycle helmet law in the past and justified by claiming it would prevent people from exposure of serious head injury, which would cause financial and emotional harm to others, not just to the riders. Those who continue to support and lobby for a universal helmet law, make the claim that helmets are effective in reducing head injuries, which society bears the costs of non-helmet riders’ injuries, thereby establishing a public interest. By requiring the rider to use reasonable safety equipment, such as a motorcycle helmet, it prevents harm to others, not just to the motorcyclist. If the motorcyclist chooses not to wear a helmet, they may increase the risk that when an accident occurs, it could possible result in more severe injuries. The riders is guarantee government funded medical assistant under the United States Constitution, so the costs of those accidents will become a burden not only on the riders, but also on taxpayers, because not all riders have sufficient insurance or savings to pay for all of their medical expenses. According to John Stuart Mill, â€Å"subject to background duties of justice and fair contribution, state coercion is justified only to prevent or punish acts causing harms to other persons, not harms to self. Harm to others can be found in almost any type of behavior; indirect harm is subject to limitless expansion. Those who support apparently paternalistic policies identify superficial harms to others, such as financial burdens associated with risky behaviors. † Examples of this type of behavior would be the costs of emergency response and health care for injuries that could have possibility been prevented by wearing a motorcycle helmet. According to NHTSA Report to Congress regarding the Benefits of Safety Belts and Motorcycle Helmets society would be able to save cost by mandating a universal helmet law. An analysis of linked data from CODES with universal helmet laws showed that without the helmet law, the total extra inpatient charges due to brain injury would have almost doubled from $2,325,000 to $4,095,000; A number of studies have compared hospital costs for helmeted and un-helmeted motorcyclists involved in traffic crashes. These studies have revealed that un-helmeted riders involved in crashes are less likely to have insurance and more likely to have higher hospital costs than helmeted riders involved in similar crashes; Estimates that motorcycle helmet use saved $1. 3 billion in 2002 alone and an additional $853 million would have been saved if all motorcyclists involved in fatal crashes had worn helmets; Estimates that motorcycle helmet use saved $19. 5 billion in economic costs from 1984 through 2002 and an additional $14. 8 billion would have been saved if all motorcyclists had worn helmets during the same period; CODES study also found that brain injury cases were more than twice as costly as non-brain injury cases for the one-year period studied. Among the un-helmeted motorcycle inpatients, charges for those suffering brain injuries were 2. 25 times higher than for those without brain injuries. Long-term costs were not included. (See EXHIBIT 13 National Highway Traffic Safety Administration 1996). Both sides of the debate present strong arguments that support their reasoning’s regarding a universal motorcycle helmet law. Supporters of a Universal motorcycle helmet law continually argue that, a universal helmet law would save not only health care costs; it would in addition also lower taxes, insurance rates and save lives according to NHTSA’s reports. Meanwhile, those who oppose a universal motorcycle helmet law believe â€Å"Despite the strong evidence implicating repeal of helmet use laws as the cause of the large recent increases in fatally injured motorcyclists, the American Motorcyclist Association claimed that â€Å"after an examination of available current data on motorcycle accidents, fatalities, registration and licensure, in addition to such relevant topics as weather conditions, we find that the NHTSA [was] altogether premature in its judgment . . . â€Å"in faulting the widespread repeal of helmet use laws. ’ The Motorcycle Safety Foundation has also recently suggested that the NHTSA has selected information supporting helmet use laws and disregarded information to the contrary† (Watson, Geoffrey S. , Paul L. Zador, and Alan Wilks 580). NHTSA, the insurance industry, and motorcyclist groups use FARS and GES Auxiliary Datasets, which are one-to-one mappings of the Accident, Vehicle, and Person files. When conducting research you have the ability to analyze the data in either its full detail as coded or only the data you want to, it depends on the safety issue that is being questioned and the results that you which to obtain, which can led to biases results. By passing a universal motorcycle helmet law, the Federal Government is suggesting that the average adult motorcyclist does not have enough common sense to make their own choices, therefore they are required to mandate or should I say dictate proper behavior for a motorcyclist. The best solution is to educate both motorcyclist and automobile drivers through safety training that will help prevent motorcycle accidents, rather than mandating a universal motorcycle helmet law that only violates the rights of the motorcyclist right to choice or not to choice to wear a helmet. It is the history of motorcycle legislation debate that demonstrates to me, American motorcyclist have placed a value on their â€Å"Freedom of Choice† and have been successful over the past four decades communicating that they value their â€Å"Freedom of Choice† to the government; For that I am thankful. Motorcyclists in general, enjoy the sense of freedom that we associate with riding and by passing a universal motorcycle helmet law it would strip away that sensation from us. As, when I am riding a motorcycle without a helmet my senses come alive, that includes my sense of freedom! It is the power of the sun warming my skin, the touch of the cooling breeze across my face, the aroma of the salty ocean air or the giant redwoods, the sound of thunder roaring beneath me, which allows me to have the sense of flying freely. Works Cited Derrick, Allison J. , and Lee D.Faucher. â€Å"Motorcycle helmets and rider safety: A legislative crisis. † Journal of Public Health Policy 30. 2 (2009): 226-242. Academic Search Premier. EBSCO. Web. 23 Oct. 2011 Homer, Jenny, and Michael French. â€Å"Motorcycle Helmet Laws in the United States from 1990 to 2005: Politics and Public Health. † American Journal of Public Health 99. 3 (2009): 415-423. Academic Search Premier. EBSCO. Web. 12, Oct. 2011. Hope Gilbert, Neil Chaudhary, Mark Solomon, David Preusser, Linda Cosgrove, â€Å"Evaluation of the reinstatement of the helmet law in Louisiana,† DOT HS 810 956. Washington DC: National Highway Traffic Safety Administration (May 2008) Web 22, Oct. 2011, www. NHTSA. dot. gov. Houston, David J. , and Lilliard E. Richardson Jr. â€Å"Motorcycle Safety and the Repeal of Universal Helmet Laws. † American Journal of Public Health 97. 11 (2007): 2063-2069. Business Source Premier. EBSCO. Web. 12 Oct. 2011. Jones, Marian Moser, and Ronald Bayer. â€Å"Paternalism & Its Discontents. † American Journal of Public Health 97. 2 (2007): 208-217. Academic Search Premier. EBSCO. Web. 20 Oct. 2011. Jim Sensenbrenner Representative. â€Å"Sensenbrenner introduces resolution to defend the rights of motorcycle riders. † FDCH Press Releases (n. d. ): Military & Government Collection. EBSCO. Web. 20 Oct. 2011. Sullum, Jacob. â€Å"Freedom Riders. † Reason 37. 6 (2005): 40. MasterFILE Premier. EBSCO. Web. 01 Oct. 2011. Charles C. , Umbenhauer. â€Å"It’s our right to decide. † USA Today n. d. : Academic Search Premier. EBSCO. Web. 01 Oct. 2011. R. G. Ulmer and D. F. Preusser. â€Å"Evaluation of the Repeal of Motorcycle Helmet Laws in Kentucky and Louisiana,† DOT HS 809 530 Washington DC: National Highway Traffic Safety Administration (October 2003) Web 12, Oct. 2011, www. NHTSA. dot. gov. Sandel, Michael. â€Å"Justice: What’s the Right Thing to do? † New York, Farrar, Straus, and Groux, 2009. United States Department of Transportation. National Health Traffic Safety. â€Å"Report to Congress: Benefits of Safety Belts and Motorcycle Helmets: DOT HS 808 347, Washington DC: National Highway Traffic Safety Administration (February 1996) Web 2, Oct. 2011, www. NHTSA. dot. gov. United States Department of Transportation. National Health Traffic Safety. â€Å"Traffic Safety Facts: DOT HS 810 887W, Washington DC: National Highway Traffic Safety Administration (January 2008) Web 12, Oct. 2011, www. NHTSA. dot. gov. Watson, Geoffrey S. , Paul L. Zador, and Alan Wilks. â€Å"The Repeal of Helmet Use Laws and Increased Motorcyclist Mortality In the United States, 1975-1978. † American Journal of Public Health 70. 6 (1980): 579. Academic Search Premier. EBSCO. Web. 4 Oct. 2011.

Sunday, September 29, 2019

Has the Prime Minister got too much power?

The power of the Prime Minister largely comes from the royal prerogative, where what the monarch said was law. The prime minster is said to be first among equals, which means to describe the Prime Ministers position is largely greater to other ministers of state. However over the last hundred years, this has been less accurate description of the role and influence of the Prime Minister. First among equals implies an equal status among the minsters and that he is simply the ‘first' and represents the ministers and therefore the government and the country. However, the Prime Minister in reality is far more powerful than what he looks to be. The Prime Minister can hire anyone that is a UK citizen to become part of the cabinet through appointing someone as a peer in the House of Lords. Although he picks solely from the House of Lords and Commons, he can appoint anyone who is a peer to then join the cabinet. There is one case, where a former MP, Peter Mandleson, recently joined the cabinet as Secretary of State for Business, Enterprise and Regulatory Reform for a third time in 2008 despite not being an MP or a peer. This power certainly erodes the idea of ‘first among equals'. However, it must be noted that cabinet could have taken this decision as a whole, though it is unlikely. Further the Prime Minister decides the policy of the cabinet and thus the government, the party and the country. Such power, is argues, is too much for one person to comprehend and bear. The Prime Minister as the leader of his political party is subject to the parties support and his ability to whip his majority in the House of Commons to pass his policies and legislation into law. However, the Prime Minister's reliance on the strong party whip system can sometimes be more of a weakness than strength. If his largely loyal party and Members of Parliament vote with his 95% of the time, then they may vote differently on the most important issues that matter to them. If the Prime Minister is always creating a party political vote on legislation going through Parliament, then the occasions when he may need to whip on most may not necessarily be as secure as it would be otherwise, he may be forced to rely on opposition support, an embarrassing political situation that he would be in. One example is the rebellion of over 120 Labour MP's on the plan to partially privatise Royal Mail. However, the Prime Minister can in some cases overcome rebellions by giving concessions to the aggrieved parties i.e. those who rebelled. One example of this was the row over the ‘ten pence' tax rule, a commitment brought in after Labour's success in the 1997 General Election to help poorer wage earners pay taxes, which came to the fore after Prime Minister, Gordon Browns reversed this policy commitment despite it being outlined in Labour's manifesto. The ‘Strong Party Whip System' however, doesn't necessarily exist in the key decisive polices and legislatives proposals presented to Parliament. Indeed, many comments have been made of Tony Blair's proposals of 90-day detention without trial defeat, his first in the House of Commons as Prime Minister; saw a huge blow to his power and ability to rule as Prime Minister. Especially considering when Labour passed every policy and legislation it proposed into law. After the defeat of the 90 day detention without trial legislation in 2005, not only did policies start to become harder to pass into the law system, the actual position of Tony Blair as an actual Prime Minister was called into question. Thus, the Prime Minister is not as powerful as he first appeared – as it can be said that once a Prime Minister has overstepped his power, his ability to lead as Prime Minister becomes substantially limited. This would imply that the Prime Minister is restrained in what he can actu ally do, and therefore is not ‘too powerful' at all. On the other hand, many would argue that the point of ‘overstepping the line' of being powerful is a lot further than other political leaders, especially across the continent, such as the United States where the people are strongly opposed to any sort of detention without trial and the President is restrained by the Constitution. The fact that the point at which the Prime Minister oversteps the moral boundaries is harder to cross than other world leaders is why many want to fragment the power of the PM to institutions like the Cabinet, Parliament and the European Union. However, I would argue that this devolution of power should go to lower institutions such as Borough Councils and Parliament in every aspect except income tax, legislation national law and national security. A greater likelihood of having your views heard has been demonstrated to show an increase in participation, not just in politics, but decision making as a general. Thus, the Prime Minister is too powerful and he must have a fragmentation of his power. Arguably, however, this would be a threat to the leadership of a country. This implied in a modern day world, where the businesses in the UK are global, and interconnected, needed national coordination, and ruling. This on the other hand shows that the Prime Minister should not garment his power, as it is essential to the country to retain is competitive feature. However, like the President in US, there are examples which highlight the fact that a leader doesn't necessarily have to be overly powerful to ensure the prosperity of a nation. Therefore, the Prime Minister is indeed, too powerful.

Saturday, September 28, 2019

DISCUSSION BOARD Essay Example | Topics and Well Written Essays - 500 words

DISCUSSION BOARD - Essay Example al accountants are primarily focused on what the enterprise has done and how it has performed, managerial accountants are also concerned with what is happening now and what may happen in the future. Because they have different roles and different audiences, they also have different reporting methods, statements, and standards. Financial accounting has, as its basic goal, to provide clear and accurate information to external parties that will make decisions on credit and investment. Because this audience is wide and unknown to the preparer of the information, it is mandatory that the financial accountant follows traditional and acceptable conventions. The financial accountant will file income statements, balance sheets, cash flow, and earnings statements. To standardize the reporting process and give credibility to the reports, the financial accountant is required to follow Generally Accepted Accounting Procedures (GAAP). These reports are generated at set intervals, such as quarterly or yearly, and audited by independent auditors. These procedures insure that the decision-makers will have a reference point with which to make an informed decision. Managerial accountants, more focused on current and future business decisions, prepare statements to be used by internal decision-makers. These reports assess past performance as well as forecast the future direction of the enterprise. Because this information is used by management and directors to make daily decisions, it is focused on timeliness and centered on efficiency and return. The frequency that these reports are generated is set by the internal needs of the enterprise and may be daily or even on a real time or as needed basis. The reports are more apt to center on budgets, costs, forecasts, and efficiency than income or cash flow. An enterprise may have many custom statements and reports tailored to their individual requirements and because the information is only used internally, the only reporting standards

Friday, September 27, 2019

Improve implement of transport route planning in SMEs Company in Literature review

Improve implement of transport route planning in SMEs Company in Thailand - Literature review Example This role is thus played by transport route planning players, who get the information to the right people, at the right time, and the right cost – as most of these service packages are offered over the internet and accessible to the general public (Niekerk and Voogd 1999; Paulus, Krch and Scholz 2006; National Public Health Partnership 2001). 1. TRANSPORT ROUTE PLANNING 1.1 Definition of transport route planning A transport route planner is a dedicated electronic search engine system, which is used to find the most appropriate journey between two different locations using some mode of transport. Transport route planners have received wide usage in the travel and transport business and industry in general, since the 1970s. These models are run by booking agents, who are accessed over a user interface model from a computer terminal (Oliveira and Ribeiro 2001; Jassen 1992). The services of these agents are supplemented by call support centers, which offer information on transport means and models. With the continued development and usage of the internet, self-service internet-based transport route planner interfaces have been developed, for use by a given client populations or the general public. Transport route planners are most times used together with reservation systems and ticketing models, or simply to offer information on schedule information. Transport route planning is a model of journey planning, which is carried out to offer information on available transport models (Nelson, Lain and Dillenburg 1993; Powell, et al. 1993). Recently, transport route planning services have been offered over the internet, where the process prompts the entry of information on destinations and places of origin – which are processed using the transport route planning engine to locate a route between the two locations entered into the planning interface. Examples of transport route planning include those of municipal authorities, which oversee the running of rail or bus travel. For instance, there is the case of the London tube route planning, which encompasses the organization of trip planning going through the London tube. In the case of London, there are multimodal route planning services, including those offering cycling travel services. 2. TRANSPORT ROUTE STRATEGY 2.1 Definition of Transport route planning strategy Transport route planning strategy is the formulation of a transport route blueprint, which is created and expected to serve the improvement of the wellbeing and successful everyday travel planning among the community members of a given society, in this case Thailand. The strategy involves set targets related to the development and provision of information on strategic routes, among other available routines along different cities, streets and corridors in the shortest time possible. This involves strategic infrastructure, which covers the area of ensuring that the provision of social and economic infrastructure and information on these resources is adjusted to meet population growth needs and need equitability. The importance of strategic transport route planning is outlined within the context of a number of areas and subjects (Pereira and Perez 2000; Render et al. 2006). These include

Thursday, September 26, 2019

The Birds and Psycho Essay Example | Topics and Well Written Essays - 750 words

The Birds and Psycho - Essay Example Considering that these two movies are horror movies, the sound and the music tracks involved plays a great role in developing the suspense and tension, which are the major reactions elicited by the movies. While moving from one scene to the other, the sound track keeps changing and advancing in their menacing nature, making the audience feel as if the next scene is happening right there with them. This sound technique has been extensively applied in the movie† the Bird.† At the scene where seagulls set themselves on children during Cathy’s party, the soundtrack that precedes the scene is definitely warning. Additionally, when Melanie goes to check on Cathy at school, out of fear that she might be harmed on her way from school, there is sinister sound track that plays, as the crows are amassing themselves in the school’s play ground ready to attack children, raising tension and creating suspense on the audience as they wait to see what happens next (Raubicheck and Walter, 28). The same ominous application of sound can be identified in the movie â€Å"Psycho†. The sound track that is applied in the scene where Marion enters a bathroom to shower is terrifying. The sound track precedes the coming of a shadowed-figure of a woman, who stabs her to death. The sounds playing before the scene where the detective is attacked by the shadowed woman figure , creates great tension and suspension, which makes the audience anticipate, without any doubt that something terrible is going to happen. And sure enough, the suspense and tension is confirmed by the sudden stabbing of the detective to death (Raubicheck and Walter, 56). Strange and undisclosed character use is yet another comparison between the movies, "The Birds" and â€Å"Psycho". In both movies, it is not clear what causes the attacks and deaths that occur. Alfred Hitchcock uses strange characters in both movies, where in â€Å"the Bird†,

Wednesday, September 25, 2019

Leadership Research Paper Example | Topics and Well Written Essays - 1750 words

Leadership - Research Paper Example Lot of research has been carried out for the development of effective management theories that have helped leaders to make efficient and progressive decisions. The research study will investigate the most effective management theories that have been adapted by business leaders. Power inspires some business leaders to play their part for their organizations as well as for the welfare of the society. Management practices cannot be isolated from the failures since every endeavor has two possible outcomes. Successful leadership can be achieved by the adoption of suitable management strategies and theories alongside endeavors for the betterment of the society. Bill Gates is considered to be one of the most successful business leaders of the current times. He is the co-founder and chairman of one of the biggest companies in the world- Microsoft. Microsoft is the most successful software company because it makes efficient software that appeal to the masses due to their usability and performance capabilities. The company has expanded internationally over the past years; it has over 55,000 employees in around 85 countries around the world (â€Å"Business Profile- Bill Gates†). Success of this caliber needs determination and effective management strategies to overcome obstacles in the way. The question that prevails in the mind of almost every layman is: â€Å"How did they do it?†. Some might suggest that the success is due to their love for money or marketing tactics. However, most will agree that if one does not have a vision then nothing can be achieved in life. One of the three aspects of â€Å"Theory of Business† by Peter Drucker (â€Å"Systems Theory†) involves the development of a mission statement and vision since a business without a clear direction and purpose can never succeed. Bill Gates developed the vision of making computers accessible for every common man (Beaumont). His vision was to make computers so common that every house would have at least one

Tuesday, September 24, 2019

Value proposition & Social innovation Essay Example | Topics and Well Written Essays - 500 words

Value proposition & Social innovation - Essay Example For that reason, therefore, in my view, the designing of an effective value proposition should be preceded with a research that aims at understanding the needs, the tastes, and the preferences of one’s potential customers. Through research on the customers’ preferences, one is able to better understand the customers’ preferences, and therefore, be able to empathize with the feelings and the emotions of one’s customers as one designs the value proposition of his or her products. For that reason, therefore, in my view, it is impossible to design an effective value proposition without empathy mapping; this is because I believe that without making a serious effort to understand your customers’ tastes and preferences, it is impossible to design an effective value proposition for your products and services that will capture their attention and their interests. In my reflections on social innovation, I have realized that any business organization that does not take social innovation seriously cannot achieve its intended goals and objectives. This is because, without putting the interests of all the stakeholders of a business organization, and the social and environmental interests, over and above all other interests, a business organization cannot succeed in attaining its goals and objectives. This is because, although, making and maximizing profits is one of the main goals of an organization, an organization that does not put the interests of its stakeholders and its customers cannot succeed in making reasonable profits; the stakeholders and the customers of a business organization need to be treated well so that they can be motivated to serve the business organisation well and to purchase the organization’s products or services. Equally important, without taking good care of the environment, an organization cannot succeed in makin g

Monday, September 23, 2019

Measure and assessment Research Paper Example | Topics and Well Written Essays - 750 words

Measure and assessment - Research Paper Example If they are available from secondary sources, the task becomes easier for the researcher. If not, they have to necessarily resort to collection of primary data. So long as the requirements are confined to quantitative information, they can be collected easily. At the same time, if qualitative information is required, the problem gets compounded. In particular, when a researcher is interested in capturing the behavioral pattern of the chosen samples, task would not be as easy as collective quantitative information. Given the fact that the researcher cannot enter into the minds of respondents, at the best what goes on in the minds of respondents can be captured by designing appropriate questions / statements and eliciting their responses. While the subject matter has been debated over the years, there is a consensus amongst researchers on the usefulness of measurement scales. These scales are tools which sorts or rates or ranks the respondents view points on the pre-determined criteria. They have been used widely in the areas that call for using psychometric exercises. The behavior of respondents thus gets captured by noting the respondents responses on a scale, and these responses when codified become the data for further analysis. Once the researchers decide what kind of measurement scales are to be used, it is equally important to determine if the tools used reliability and validity. Of course, a researcher could use a number of measurement scales, but choosing the right scale is a challenge. Only those scales which are reliable and valid alone will have to be chosen for measurement purposes. When a tool used for measurement produces similar results on repeat, that tool could be considered as reliable. In fact, reliability of a tool is nothing but the degree to which what has been measured yields consistent result each time it get used. Moreover, if what get measured remains free of error, the tool used to measure them is considered as reliable. On the

Sunday, September 22, 2019

Internet Law & Governance Essay Example | Topics and Well Written Essays - 4000 words

Internet Law & Governance - Essay Example The meeting also generated an understanding of the suitability of units established to manage various activities by stakeholders involved the internet use. Stakeholders in the meeting, therefore, discussed that the UN Secretary General gain power to develop WGIG that would research on internet laws. Another outcome of the WGIG meeting was the formation of a private body, ICANN. The functions of ICANN were to manage and oversee significant technical issues and developments regarding internet communication. Among the issues of concern addressed by ICANN is the assignment of names and numbers using IP. Decisions, which ICANN usually makes, are a result of consultations with stakeholders in the sector. Such a statement means that policies and decisions formulated depended on agreements of concerned parties (Reed 56). Many governments, globally, have a realization of the effects of laws that ICANN formulates especially in cases where they fall in line with their national legislation. Among the sections of the laws, which may intersect with the national law are privacy, cyber security, intellectual property and enforcement of the law (Kohl 10). There are claims that some nations request and approve increased control of internet administration through collaborative means. Some nations have an idea that is administering laws would be simple if there are coordinated interstate efforts. Such a move informed the reason for the proposal to have an internet governance body at the UN head offices, Geneva (Drake 50). Proposals by member nations faced opposition from other stakeholders such as America that advocate the suitability of ICANN to ensure internet governance. Currently, America retains the mandate of controlling other speakers of ICANN (Cerf 113). Because of its fundamental contribution to internet governance, America now holds the leadership role of managing DNS because of contractual

Saturday, September 21, 2019

Hamburger and Tropical Hut Essay Example for Free

Hamburger and Tropical Hut Essay This pie chart shows the market shares of a fast food industry that the McDonald’s corporation has 13% share, Yum! Brand’s Inc. 10%, Doctor’s Association Inc. 9%, and Wendy’s have 4% of shares. While the other’s has 64% of share, including the share of a Tropical Hut. I. Introduction Tropical Hut is one, if not the oldest, fast food joint in the Philippines. It started in 1962 when the Que family had this idea of putting up a coffee shop within the confines of their supermarket, thus, Tropical Hut Hamburger was born. Now, it has more than 50 branches nationwide and still growing, proving that it can hold its stance in the fast food arena. Tropical Hut Food Market, Inc. (THFMI) started its operation as a small sari-sari store and is owned by the Que family. In 1962, the business has grown into a grocery store and expanded rapidly into a Supermarket. It was also in this year that the concept of a Coffee Shop within the Supermarket was launched with the introduction of Tropical Hut Hamburger: The Company was incorporated in February 1965. In 1972, Mercury group of Companies, Inc. acquired the Company with the introduction of a Drugstore within the Supermarket. II. Market SituationÃ'Ž Before Jollibee, before McDonalds, before Burger King, before anyone else, it seems, there is Tropical Hut Hamburger. And hamburger it is, indeed the best it could ever be. But that was long ago. Now, Tropical is just a vestige of its former self. Everyone suspects that their hamburger is where Jollibees came from They almost have the same taste. Their fried chicken is also just like Jollibees, but this time it was Tropical who copied it. Tropical has other food selections, like Bistek (a local version of beef steak er strips) and other sandwiches. However, the place is not world class. It is not as clean nor as well kempt as McDonalds or Jollibee. And they have a very poor image. Although food is good, you wouldnt want to be seen there.

Friday, September 20, 2019

Causes and Impact of the Recession on Banking Sector

Causes and Impact of the Recession on Banking Sector Introduction Growth Management: Two Hats Are Better Than One By Andrew Lester page 169 Says there is a definition of an economic recession-two succsive quartets in a year when the economy shrinks rather than grows. In the presence of economic recession, the effected countries are extremely in the state of anxious..The developed countries are trying to do everything to avoid the impact of recession in their country, but, it is true, the developed countries are the first affected of the economic recession because of the economic slowdown. It can be understand with the simple explanation through the different principles of economic, when any country played a big role in international trade market in different sectors; it is true that the economic effect will be more swear on their land. Recession affects the GDP or gross domestic product of the country and the downturn in different economic activities are facing the declination (smith, 2009). Rationale Recession is the phenomena which is not new, but it occurs from time to time. In this dissertation we will focus on the economy of UK under the shade of recession. The economic changes which are being brought by the recession. Banks are the finance provider to the other sectors which in turn provide growth to the economy. This late 2000s recession aggravated the situation. Mortgage rate was high they cut back loans and redundant people. The problem was clear in the late 2000s recession when the international investors and domestic holders withdrawing their deposits and the banks were reducing the availability of loans. It was really hard for the clients to find a reasonable mortgage rate or mortgage offers. In the previous year, the external economic environment has greatly affected UK banking and finance. Globalization linked economies so that economic shifts and changes in one economy affects the other as in the case of the mortgage market in the United States and the banking sector in the United Kingdom. Technological innovation also supported the linkage of economic sectors so that a downturn in one economy is likely to affect other economies. This finds expression in the mortgage market of the United States and its effect on the banking sector in the United Kingdom. The trend in the United States is the engagement in the sub-prime mortgage market to meet growing demand for housing. As such, many banking and finance institutions engaged in sub-prime mortgage, which in effect is approving loans for people who do not necessarily meet the credit rating criteria previously established. As a result, many people purchased homes on mortgage financing. As these loans matured, many were unable to pay the mortgage loans. This resulted to the sub-prime mortgage market crash in 2007. In the meantime, the United Kingdom also experienced housing demand. This encouraged new firms to engage in the sub-prime market or existing banks to establish sub-prime mortgage services such as Northern Rock. The sub-prime mortgage market crash in the United States affected the banking sector in the United Kingdom, particularly the banks that engaged intensively or almost exclusively on the sub-prime market. The crash in the United States signalled the problem that is also starting to heighten in the United Kingdom because of a number of reasons. One, large banks present in the United States and involved in the mortgage market were in the process of consolidating their losses so that these banks refused or had not ability to extend short term loans to other banks, which heavily relied on short-term loans from various banks for its sub-prime mortgage system to work. Another, banks in the United Kingdom also refused to extend further loans to the mortgage market or to financial institutions relying on short-term loans. This led to a credit crunch that eventually led to huge losses and bankruptcy. In this crucial time some banking institutes had effectively exercise of sufficient internal control practices to support its sustainability target by balancing risks with expected returns as well as some important decision taken and implemented by board of directors like to not heavily involve in mortgage market helps them to survive and book enough profit in this time. In this dissertation we will focus on the impact of recession on some financial firms who couldnt survive and book major losses up to close down with the example of Northern Rock, who announced bankruptcy. The Focus will be on the Barclays that how it has bear the pressure of recession and it flourishes. We will find out the policy and the methodology to reflect the waves of recession. Dissertation will also focus on strategies to be implemented and suggest some changes to be made in operation of banking business to not repeat these again. Some other financial firms who survive and balance its profitability by quick important decision and implement of some strategies with the example of Barclays, top banking firm of United Kingdom Literature review This dissertation will also discuses the financial crisis in UK and what is the economic condition at present. Christopher Dow said that   Recession are best defined as shortfalls below the capacity growth rate,thus accompained by growing unemployment. the initial defination of a large recession(that output should fall absoltly) is thus equivalent to a requirment that the rate of out put growth should fall below the norm(or capacity rate) by more than the norm itself. Five periods were identified on theses criteria as major recession;1920-1,1929-32,1973-5,1979-82and 1989-93. On January 24, 2009, Edmund Conway, Economics Editor for The Daily Telegraph, wrote that The plight facing Britain is uncannily similar to the 1930s, since prices of many assets from shares to house prices are falling at record rates [in Britain], but the value of the debt against which they are held remains unchanged. Recession in this age of globalization is not to be kept at a single place it tranfer its effect from one sector to the other and from one country to other . It will also highlight what are the main causes of Northern rock banks down fall due to various factors which are thoroughly discussed in literature review with the help of print media, companys case studies/websits,books,gernerals and websites also what are the affects on consumer.It is also conclude ground realities of global recession as well as enhanced information of worth while recourse in order to understand the matter of crux of world economic globalization. The subprime mortgage crisis has already suggested living standard of people around the world in line with fare of US and global economy and now it threatens to derail the U.S. economy. Origin of economic crisis and how to tackle them, advice to take valuable measures to get over the economic crisis has been revealed by best selling economist Robert Shiller in his book. An aggressive response need to be taken by people in order to restructure the intuitional basis. He also shows in his book that how these economic bubbles can be further dangerous in near future . Northern Rock banks and several of its customers withdrawal their money and savings due to there was news in the market about bankruptcy of bank which are received from Bank of England. This was certain one the reason that the prior consumers of Northern Rock have placed their savings in other banks considered to save better constancy even if the interest rate slightly lower then others. However, these consumers and their experience with Northern Rock mostly affected their future financial planning and decision-making. Barclays bank was formed in 2006 with the forshighted motive to become powerful development platform for Barclays and targeted the rapidly challenging market. The idea was to provide the better services for retail and commercial customers in markets around the globe. In 2008 annual report the group chief executive John Verley reported that that We have managed Barclays carefully through this period. We have remained solidly profitable The main reasons for Barclays survival in credit crunch is followed by its constant approach to make important progress towards success of goal by attracting 9 Million new customers while offering them cost saving packages. Richard Posner in his book describe the way of getting ride vicious credit crunch and the reasons of economic crisis by his in-depth research.   By Marc LaBonte, Thecapitol Net, Patrick Purcell: describes the Recession, Depression, Insolvency, Bankruptcy, and Federal Bailouts and to determin how resession begin or end. By Mark Zandi:give the broad accessible analysis for the economic crisis from 2007-2009.the answer is also give thoroughly in his book related recession and new version is update with latest events regarding fall of 2008 financial collapse. Gjerstad, S.,et al(2009) said in the article ‘In just the past 40 years there were two other housing bubbles, with peaks in 1979 and 1989, but the largest one in U.S. history started in 1997, probably sparked by rising household income that began in 1992 combined with the elimination in 1997 of taxes on residential capital gains up to $500,000. Rising values in an asset market draw investor attention; the early stages of the housing bubble had this usual, self-reinforcing feature. It is noticeable that lower mortgage rates are attracting, but somehow the financial institutions have a big shortfall. They have to suffer for it. In general sense the housing market is the direct centre of the crisis. The Financial disaster had started in USA and spread out to Uk and the rest of Europe. Three years ago when northern rock a mortgage bank was teetering on the brink, the financial authorities considered keeping it float with secret emergency lending but it was bank run(Anon 2009) . The main objection at that time came from the financial services authorities that a listed company should have to disclose the emergency lending to avoid misleading the business market. BBC (Aug2009) reported thatNorthern Rock relied heavily on the markets, rather than savers deposits, to fund its mortgage lending. The onset of the credit crunch has dried up its funding. Schifferes,S. (2007) in his article reported that â€Å"A wave of foreclosures and evictions is about to sweep the United States in the wake of the sub-prime mortgage lending crisis. Another bank to discuss is northern Rock which collapse as a result of recession. Hyun Song Shin in the Journal of Economic Perspectives, said ‘The U.K. bank Northern Rock became the first high-profile casualty of the global financial crisis of 2007‚Äà ¬2008 when it suffered its depositor run in September 2007. In spite of the television images of long lines of depositors outside its branch offices, the run on Northern Rock was unlike the textbook retail depositor run caused by coordination failure. Also, contrary to received wisdom, its reliance on securitization was not an immediate factor in its failure. Rather, its problems stemmed from its high leverage coupled with reliance on institutional investors for short-term funding. When the de-leveraging in the credit markets began in August 2007, Northern Rock was uniquely vulnerable to the shrinking of lender balance sheets arising from the tick-up in measured risks. Aims and objectives. The dissertation aim will be recognise secondary data of global recession effects in the UK economy as well as in primary research study determining first hand information on the recent situation of global recession affecting Uk economy, in terms of banking sector and mortgage sector .The first objective of the research is to find out the most suitable strategy that can be use by the institutions which in return can increase their market performance..For the objective, the need to use collective research and information placing weight to global economic recession facts and figures in the year 2008 and present, and its impact within UK economy. . Research Questions The dissertation will aim to find answers the following research questions through the analytical techniques and the data collections. What causes an economic recession? What are the effects of an economic recession on the financial sector? Northern rock was collapsed during the recession period what was the reason behind? Barclays Plc is not affected by the recession. What are the strategies they adopted? What is the short term and long term strategies adopt by a business in the recent recession? Research Methodology The main objective of this analysis would be to examine the main causes of recession and the impact of recession on the financial sector with detail research on Barclays Plc and Northern rock Bank. This dissertation will discuss the strategies they applied to survive in recession and what are the problems they had faced. The dissertation will also discuss the economic condition of UK banks and housing market. It will also analyse that what are the strategies, which have been adopted by the financial sector. For the research methodology, it is important to bring in related knowledge towards the UK recession and its impact towards the financial sector. Negatively or positively from within the case study interviews to be given by some UK small medium enterpriser and multinational corporations, interviews will not be of less than hundred, these are the ones who are effected by recession regarding their loss of jobs and the status from their employment from the UK business sectors. Types of Data The main type of Data will be collected for this purpose of this report is as follows. Primary Data Primary data is the information, which is collected by the researcher from his own analysis. It could be in the form of analysis questionnaires, interviews, observations, case studies or critical incidents. The primary data, which is collected from the different sources, could be either qualitative which looks at the explanation behind the given responses or quantitative which is in the form of numbers and which can represent in the form of a graph or a table. Secondary Data Secondary data is the information that is already available. This could be including books, reviews, press releases, newspaper, news bulletin, or reports etc. Again secondary data collected could be either quantitative or qualitative. It depends on the source and type of the information collected. Primary Data Questionnaires A research question is a kind of survey where the information is collected with the intension of arriving at the different conclusions on an issue. This kind of survey will help the researcher to get impartial result and if required the researcher can predict an issue or advice changes. Questions will be divided to the employees, managers of big financial companies of selected banks, mortgage companies and the housing sector. The question will be targeting a most specific issue of the discussion and each response would be analysing against each other. Survey may be deals with a variety of media (paper-electronic-verbal). Different kind of method can be used internet, face to face, telephone and mails.. The population will be divided in managers employees and customers. Interviews Interviews will be held on the spot with the people of different sectors. It could be on phone or face to face either when the respondent meets the interviewee over the phone or directly and answer some circumstantial questions relating to circumstantial issue. This kind of interviews is more advantageous since not only respondent can convey himself or herself and interview can ask to elucidate the answer. Secondary Data Sampling method Stratified sampling Stratified sampling is a method where the population is based on groups. For the dissertation purpose, we will divide the populations. Managers of the companies This will include managers who are in direct contact with financial departments, including policy and decisions makers. Employers This group directs to those who help to apply the strategies or changes. Their opinion is indispensible as they are indirectly related with the running of business Customers This group directs to those who are directly and indirectly affects with new changes and strategies. The big advantage of stratified sampling is that question will be related to the details. The interviewer wants to be answered and there will be less chance that the respondent will simply guess an answer because they have already been chosen whether they are in a position to answer the question. There is another advantage of this type of sampling method is that it increases the chance of having a more relevant answers as compared to simple random sampling. It is possible that the disadvantage is that it makes the analysis a bit complex. Simple random sampling This is a method where a small group of samples are selected from a large group of people. the advantage of this method is simplest and straightforward and disadvantage is time scale may be too long. Data analysis There are two major approaches to analysis the data and collect an information qualitative and quantitative research method. Sometime required information is already available and required only be pull out. However, in the analysis sometime information must be collected. This kind of research will call back the second approach. The research needs to be collected and it is not already available. The research mainly relies on the primary data. The nature of the problem which researcher will explore in this report is suitable for both research methods. The secondary data in this research will be gathered from reports, books journals, internet journals-internet websites, companys website, articles and every other written source of data. As primary data will be collected through the interviews and questions, then all of the collected data will be analysis to accomplish the objectives and aims of the dissertation. Qualitative Research Technique Qualitative research means to know why, not the, how, which is collected by many methods like interviews, feedback, forms-emails. Qualitative research is used to understand how people feel and they think-depth interviews or group discussions are two common methods to use for collect qualitative information. Quantitative Research Technique Quantitative research technique where a research method depends less on interviews, questions, observations but it is more focused on the numerical data and statistic collection and analysis. Information collected from the financial sectors, banks, mortgage companies will be combined together and put into tables and graphical charts to view the opinion on different topics and to review overall responses. Limitations of the Study Validity and reliability Validity directs to the truthfulness and accuracy of the research. Research data may be mislead if a question will be misinterpreted or misunderstand. Reliability is a various statistical tests. There is another way to test the reliability is to ask a same question with different wording in the research survey. It will help to collect a right data. Data may be misleading if the interviewee gives a judgment instead of straight facts. Therefore respondent will be bound in many ways from freely expression views with the help of close ended questions. Interviewing It may be challenging to finding the right person at the right time because of the current economic situation. A financial sector would face the different challenges and then an interview for an academic research could end up with a long way wait. Confidentiality As the business market is very competitive and the fact is that bit information about the company can give a rise to the competitors, a company might not want to share data. Although a confidentiality, agreement will be signed and disclaimer will be issued. Response times The response time to the questionnaire and interview setting mostly rely on how busy the management and staff are at the research time. This might make collection process lengthier Recent external factors Economical changes have a direct impact on the financial sectors and therefore theses changes have impact on their staffs as well. It is possible that feed back could be more a response to the recent external changes and not because of the business to ensure employees are happy and content. Time Scale Planning Activities May 05-30 May-June 30-22 June-July 25-02 July 04-14 July 16-26 July-Aug 27-07 Aug-Sep 08-25 Sep 26-30 Project proposal ___ Literature Review ____ Research Methodology ____ Empirical study ____ Empirical result ____ Recommendation ____ Conclusion ____ Thesis submission ____

Thursday, September 19, 2019

The Rise of Democracy in Britain Essay -- British Politics Papers

The Rise of Democracy in Britain The dynamic course of the nineteenth century set off a revolution within the realm of British politics. Foreign influence and domestic transformation created a situation where individual interests were forced into the public sphere for political reconciliation. The shift towards democratic government was largely unscripted because Britain had no written constitution to guide its path. Thus, Britain’s pursuit of democracy was not prescribed by any rules or written precedents. Instead, it was the outgrowth of an immediate national responsibility to fulfill the demands of the disenfranchised. Britain’s journey towards democracy cannot be explained without taking into account the many factors that spurred its development. The forces responsible for advancing democratic government in Great Britain were the diverse products of a unique set of evolving social, economic, and political structures. To understand the forces that propelled Britain towards democracy in the nineteenth century, one must first look back to the preconditions that fostered contemporary social change. The development of democratic government and the rise of capitalism are intrinsically linked. Necessary to the ideology of capitalism was the notion that the free individual was making a personal investment of labor or service and receiving the means with which to purchase property in return. Thus, a person of property was politically invested. Industrialization, however, changed the economic climate that had defined the way politics operated prior to the nineteenth century. Suddenly, society contained groups of people who were worki... ...tension that pushed forward the original reforms of 1832. This spirit of public demand for political representation would be essential in propelling the future advances of British democracy. As the political demands of the middle and working class came into the public sphere for the first time, the second track of political change arose. Political organizations placed their goal at giving public demands a parliamentary voice. The subsequent evolution of political parties and interest groups shaped the composition of Parliament and its attitude towards reform. In the final analysis, the influence of the public and the interests of the parties that had developed to represent their needs came together to push through the great nineteenth century reforms that later stood as buttresses to the structure of British democracy.

Wednesday, September 18, 2019

An Analysis of the Term Actually Incurred in Section 11(a) of Income Tax Action :: Accounting Education Finances Taxes Essays

An Analysis of the Term Actually Incurred in Section 11(a) of Income Tax Action Act No. 58 of 1962 1.SYNOPSIS Generally Accepted Accounting Practice includes statement AC000: Framework for the preparation and presentation of financial statements. This sets out broad and definitive rules governing the recognition of liabilities and income and expenditure in financial statements. Specifically the following paragraphs need to be considered: Recognition of liabilities: 91. A liability is recognised in the balance sheet when it is probable that an outflow of resources embodying economic benefits will result from the settlement of a present obligation and the amount at which the settlement will take place can be measured reliably... Recognition of expenses: 94. Expenses are recognised in the income statement when a decrease in future economic benefits related to a decrease in an asset or an increase of a liability has arisen that can be measured reliably. This means in effect that recognition of expenses occurs simultaneously with the recognition of an increase or a decrease in assets 95. Expenses are recognised in the income statement on the basis of a direct association between the costs incurred and the and the earning of specific items of income. This process, commonly referred to as the matching of costs with revenues, involves the simultaneous or combined recognition of revenues and expenses that result directly and jointly from the same transaction or other events; The fisc takes little notice of these rules when it comes to the recognition of expenditure for the purposes of taxation. It is the part of these rules that govern the general deduction provision that this report will examine. Section 11(a) of the South African Income Tax Act No. 58 of 1962 (as amended) reads as follows: 11. General deductions allowed in the determination of taxable income.- For the purpose of determining the taxable income derived by any person from the carrying on of any trade within the Republic, there shall be allowed as deductions from the income of such person so derived- (a) expenditure and losses actually incurred in the Republic in the production of the income, provided such expenditure and losses are not of a capital nature. The section defines the conditions that must be met for expenditure and losses to be allowed as deductions from income. The expenditure or losses must have been: Actu ssme nt In the Republic of South Africa. In the production of the income. Such expenditure or losses must not be of a capital nature. The section has to be read together with s23(g) 23. Deductions not allowed in the determination of taxable income.- No deductions shall be made in respect of any moneys, claimed as a deduction from trade, to the extent to which such monies

Tuesday, September 17, 2019

History of Rwanda Essay -- Genocide in Rwanda, Politics

Colonial rule in Rwanda began in 1895. It was used as the primary force for governing during that time and led to the emergence of Rwanda’s national identity. During the colonial era German and Belgian officials regarded the Tutsi, Hutu, and Twa as three distinct national groups. The colonial authorities helped the Rwandan monarchy to centralize its control and expand their social system throughout the Rwandan territory. This eliminated the local social and political variations that had been established earlier in the pre-colonial period. By creating new state institutions in Rwanda, colonial officials were able to import the ideas of nationality associated with the modern nation-state. Ensuing social and political issues surround the idea of how Rwandan nationality should be defined. In other words, which ethnic groups should be considered â€Å"true† citizens of Rwanda? This concern is overshadowing the validity of Rwandan as a national identity. The three ethnic groups found within Rwanda come from a combination of a vast amount of immigration and several economic and social differences. Traditionally it is known that the Twa groups were the original inhabitants; the Hutu migrated from the west, and the Tutsi followed much later from the northeast. Each group naturally took on the language and most cultural practices found in Rwanda, although they implemented some of their own practices as well. The differentiation amongst the groups occurred only during the colonial period and stemmed mainly from European ideas about race and identity than from historic cultural patterns. Colonial administrators attempted to organize power in Rwanda along ethnic lines, and began instituting policies that made the Hutu pariahs and favored the Tuts... ...n support of the overall Government of Rwanda’s initiatives for development, the USAID aims to improve the health and living situations of Rwandans as well as increase the economic and political expansion. To achieve this, USAID tries to promote the improvement of maternal and child health, agriculture and tourism, a more democratic Rwanda, and providing food aid to those that suffer the most. The Millennium Challenge Corporation (MCC) (created by the Bush Administration in 2004) works toward granting foreign aid to countries in need. Currently the MCC has collaborated with the USAID to obtain approval of the Threshold Country Plan submitted by the Government of Rwanda in November 2007. Once approved, the plan will be put into use by USAID and will focus on amplifying the forms of justice found in Rwanda; along with civic participation, and human and civil rights. History of Rwanda Essay -- Genocide in Rwanda, Politics Colonial rule in Rwanda began in 1895. It was used as the primary force for governing during that time and led to the emergence of Rwanda’s national identity. During the colonial era German and Belgian officials regarded the Tutsi, Hutu, and Twa as three distinct national groups. The colonial authorities helped the Rwandan monarchy to centralize its control and expand their social system throughout the Rwandan territory. This eliminated the local social and political variations that had been established earlier in the pre-colonial period. By creating new state institutions in Rwanda, colonial officials were able to import the ideas of nationality associated with the modern nation-state. Ensuing social and political issues surround the idea of how Rwandan nationality should be defined. In other words, which ethnic groups should be considered â€Å"true† citizens of Rwanda? This concern is overshadowing the validity of Rwandan as a national identity. The three ethnic groups found within Rwanda come from a combination of a vast amount of immigration and several economic and social differences. Traditionally it is known that the Twa groups were the original inhabitants; the Hutu migrated from the west, and the Tutsi followed much later from the northeast. Each group naturally took on the language and most cultural practices found in Rwanda, although they implemented some of their own practices as well. The differentiation amongst the groups occurred only during the colonial period and stemmed mainly from European ideas about race and identity than from historic cultural patterns. Colonial administrators attempted to organize power in Rwanda along ethnic lines, and began instituting policies that made the Hutu pariahs and favored the Tuts... ...n support of the overall Government of Rwanda’s initiatives for development, the USAID aims to improve the health and living situations of Rwandans as well as increase the economic and political expansion. To achieve this, USAID tries to promote the improvement of maternal and child health, agriculture and tourism, a more democratic Rwanda, and providing food aid to those that suffer the most. The Millennium Challenge Corporation (MCC) (created by the Bush Administration in 2004) works toward granting foreign aid to countries in need. Currently the MCC has collaborated with the USAID to obtain approval of the Threshold Country Plan submitted by the Government of Rwanda in November 2007. Once approved, the plan will be put into use by USAID and will focus on amplifying the forms of justice found in Rwanda; along with civic participation, and human and civil rights.

Monday, September 16, 2019

How to Build Social Media Campaign

How to build social media campaignHow to build an effective social network marketing campaign By :- Gaurav Shah (39) Abstract- Social media is growing rapidly, a study conducted shows that 79 % of big corporation leverage social media to engage their customers and they are using innovative ways to build buzz, foster communication, improve products, and cultivate long-term brand awareness and consumer trust.It doesn’t matter whether you're a seasoned producer of award-winning viral campaigns or are just learning how to create a  Facebook  profile. The beauty of social media is that you don't need experience; you only need to learn a few basic rules. Social media is not so much a new idea as it is a way to communicate ideas, and the nature of a good idea hasn't changed. The same marketing principles from 50 years ago apply today; they are simply communicated in a different way.The basic principles behind a successful social-media campaign – engaging content and authen ticity – apply whether you are launching a celebrity-driven viral campaign or a simple online contest to drive website traffic. Designing the campaign, from concept to content to delivery, is where you can be creative; to design a good one requires careful analysis of your goals and your target audience's behavior in order to deliver a message that engages in the most effective and interesting way possible.Still, even with so many variables, most successful social media campaigns are modeled after prototypes that employ proven promotional tactics and conventional marketing psychology. The challenge is not so much in the concept, but rather in its execution. 1. Raise brand awareness by hosting an online game or contest. 2. Drive valuable traffic to your social network with a free giveaway. 3. Grow consumer loyalty by giving consumers a stake in your brand. 4. Build brand equity by aligning with a higher purpose.

Analysis of Anne Bradstreet’s Poems

ENGL2010 February 10, 2013 Analysis of Anne Bradstreet’s Poems Anne Bradstreet’s poem In Reference to Her Children, 23 June 1659 is a poem telling of her love, care, and worries for her children. In Reference to her Children† is both metaphorical and symbolic, expressing everything from pathos to love and a hope for her eternal reward. (www. papermasters. com) The poem is structured with a single stanza with every other line rhyming. The speaker seems to be speaking to a semi- private audience given the intimacy of the poem, and the way it speaks to the children.The tone of this poem is familiar, using the language in an abstract way by being birds; but the language is also concrete, and it is not hard to understand what this mother is trying to say. In lines 1-40, Bradstreet sets up an image of a mother bird and her nest filled with babies: four girls and four boys, representative of a human mother and her children. The speaker seems to be Bradstreet, speaking th e poem first as a story about her children, as the tone changes near the end of the poem though it is clear she is writing the poem to her children.The speaker tells an emotional story of her time and experiences with her children over the years of them discovering their own independent lives. Bradstreet uses this poem to express her love and worries for her children as they grow and develop their own lives. The tone of this poem seems to be semi joyful, and familiar in the beginning, of a mother telling about her children being born and nursed with pain and care. In line four, the speaker tells of sparing nothing in order to take care of her young; showing how deep her love is for them.At first it sounds joyful as she speaks of how her young â€Å"Mounted the trees, and learned to sing† (Bradstreet) this line gives the sense of joy that comes with learning, nature and singing. The tone then changes, while the speaker is telling of her oldest bird growing up and taking flight , she becomes very sad because she worries for and misses her son. The speaker tells how most of her young have moved on, telling of their ambitions and circumstances of leaving. She makes it clear in lines 11 and 12 she does not want to let her children go, she needs them to be with her where she can enjoy singing and caring for them.There are five children who have left her home, leaving her with three at home. She expresses worries for the three because they soon will â€Å"take their flight† (Bradstreet). This poem shows a sincere care for the children, wishing them well. The speaker talks of praying for her children and only wanting good to come to their lives. Her thoughts stay steady of her children throughout the whole poem, this poem is the result of the endless love and care she has for her children.After telling of how her children came to spread their wings, the tone turns sad, while acknowledging her natural fears as a mother. She says, â€Å"If birds could weep , then my would my tears†; â€Å"Let others know what are my fears† (lines 41, 42) shows how much she fears for the children’s safety. The speaker begins to imagine a sequence of bad events that could happen to the children. The speaker finds herself overwhelmed with sadness and thoughts of how tenderly she cared for her children.The speaker tells of her raw emotions in line 60, expressing the intense pain her worrying is causing her body; â€Å"My throbs such now as ‘fore were never’. One of the speakers concerns are the ignorance’s of danger, because of this concern line 65 warns her children saying 62, â€Å"to your safety have and eye, so happy may you live and die†. This part of the poem makes it more obvious that she is speaking directly to her children. The poem takes a slight turn in tones, the speaker goes from pure worry and stress about her children to a sense of acceptance.Statement that sticks out in showing acceptance are ; â€Å"Meanwhile my days in tunes ill spend Till my weak lays (poems) with me shall end† (lines 67-68); â€Å"In shady woods ill sit and sing, And things that passed to mind ill bring†(69-70). These lines are the first ones in which she really indicated anything of herself and what she will do, without involving the children except by memories. This shows some signs of accepting her children have to do what they will and admitting she will continue to move forward without them in her nest.The speaker goes on to speak of not lamenting her age; this shows she accepts the years that have gone by and has no regrets. The speaker is accepting her age and the fact that her flight is soon to come; but this will be the most important flight, the one to her heaven. After she begins to accept her age and the fact that her children are developing their own lives the poem takes on a sense of contentment. The poem In Reference to Her Children seems to be a sort of therapy for Brads treet as she goes though the stages of grieving for her children.The poem shows all the different stages of acceptance, during a situation that was started with uncertainty. Bradstreet was one of the first American poets since the movement from England. Like many women writers in the nineteenth century, Bradstreet used print to publicize the supposedly private experiences of a woman. (VanEgen) Bradstreet was heavily criticized for this, being as the puritan view saw women as mothers and wives and nothing more, using her poems for reasons to say she must be a bad mother, puritan or wife because of her time used to write.In reality Bradstreet was good at all of those things finding the time to write after her work as a mother. Bradstreet found a way to find a public voice without violating cultural standards of privacy; she brought attention to the experiences of women and helped to re-envision their place in a society centered on the home (VanEgen). She uses her poems as a tool that helps her to accept and analyze the situations she finds herself in. he care and thought she puts into her words are a kind of organizer for her feelings and wants a way to see her life in a new perspective, helping her to cope or accept. Works Cited Bradstreet, Anne. In Reference to her Children, 23 June1659. New York: New York, 2012. Print, 20 Feb. 2013. VanEngen, Abram. â€Å"Advertising the domestic: Anne Bradstreet's sentimental poetics. † Legacy: A Journal of American Women Writers 28. 1 (2011): 47+. Academic OneFile. Web. 27 Feb. 2013. Analysis of â€Å"In Reference to Her Children†. Paper Masters Custom Writing Service Web, 20 Feb. 2013

Sunday, September 15, 2019

Is Life worth living? Essay

A question that raises so much controversy that we have to venture deep into the depths of our own hearts to salvage the opinion of oneself. Despite every one of us knows that someday we will receive our final ultimatum, man as a race has always been in search of a resolution; a meaning to life. Because, when we look back, it disturbs one to think that in the end, nothing will matter. That all achievements, given time, will be forgotten, and buildings, given time, will be forgotten, and buildings, given time, will crumble to nothing but piles of dust and rubble. And even that eventually, your very own descendants, your family, will for get the forebearer of their name. After considering this, it once again brings back to my opening question; is life worth living? What is the significance of life, it’s purpose? Because after all, if all of us are to have no effect on the life of our descendants, to be forgotten, why should man even live? To the majority though, such a question has never really occurred to them, and if it has, the chances are that they forgot it through fear, disbelief, or just plain forgetfulness. However, to a small minority, the question demanded an answer. These people searched for the answer and were not confronted with fear like so many before them, but sorrow and sadness. This was due to the fact that had had a realisation. Man had become the head of the food chain and the talons of birds, using his great intelligence and strength. After having won all battles, he claimed the earth as his own and from here on in, was to determine what had been, and what was to become. Then, the realisation struck him: that he would die one day just like his father, and his father before him. He knew that the day would come when, his arms would become weak, his eyes dim and before long, sleep and never wake up.

Saturday, September 14, 2019

Bag of Bones CHAPTER TWENTY-ONE

I was walking north along The Street. Japanese lanterns lined it, but they were all dark because it was daylight bright daylight. The muggy, smutchy look of mid-July was gone; the sky was that deep sapphire shade which is the sole property of October. The lake was deepest indigo beneath it, sparkling with sunpoints. The trees were just past the peak of their autumn colors, burning like torches. A wind out of the south blew the fallen leaves past me and between my legs in rattly, fragrant gusts. The Japanese lanterns nodded as if in approval of the season. Up ahead, faintly, I could hear music. Sara and the Red-Tops. Sara was belting it out, laughing her way through the lyric as she always had . . . only, how could laughter sound so much like a snarl? ‘White boy, I'd never kill a child of mine. That you'd even think it!' I whirled, expecting to see her right behind me, but there was no one there. Well . . . The Green Lady was there, only she had changed her dress of leaves for autumn and become the Yellow Lady. The bare pine-branch behind her still pointed the way: go north, young man, go north. Not much farther down the path was another birch, the one I'd held onto when that terrible drowning sensation had come over me again. I waited for it to come again now for my mouth and throat to fill up with the iron taste of the lake but it didn't happen. I looked back at the Yellow Lady, then beyond her to Sara Laughs. The house was there, but much reduced: no north wing, no south wing, no second story. No sign of Jo's studio off to the side, either. None of those things had been built yet. The ladybirch had travelled back with me from 1998; so had the one hanging over the lake. Otherwise ‘Where am I?' I asked the Yellow Lady and the nodding Japanese lanterns. Then a better question occurred to me. ‘When am I?' No answer. ‘It's a dream, isn't it? I'm in bed and dreaming.' Somewhere out in the brilliant, gold-sparkling net of the lake, a loon called. Twice. Hoot once for yes, twice for no, I thought. Not a dream, Michael. I don't know exactly what it is spiritual time-travel, maybe but it's not a dream. ‘Is this really happening?' I asked the day, and from somewhere back in the trees, where a track which would eventually come to be known as Lane Forty-two ran toward a dirt road which would eventually come to be known as Route 68, a crow cawed. Just once. I went to the birch hanging over the lake, slipped an arm around it (doing it lit a trace memory of slipping my hands around Mattie's waist, feeling her dress slide over her skin), and peered into the water, half-wanting to see the drowned boy, half-fearing to see him. There was no boy there, but something lay on the bottom where he had been, among the rocks and roots and waterweed. I squinted and just then the wind died a little, stilling the glints on the water. It was a cane, one with a gold head. A Boston Post cane. Wrapped around it in a rising spiral, their ends waving lazily, were what appeared to be a pair of ribbons white ones with bright red edges. Seeing Royce's cane wrapped that way made me think of high-school graduations, and the baton the class marshal waves as he or she leads the gowned seniors to their seats. Now I understood why the old crock hadn't answered the phone. Royce Merrill's phone-answering days were all done. I knew that; I also knew I had come to a time before Royce had even been born. Sara Tidwell was here, I could hear her singing, and when Royce had been born in 1903, Sara had already been gone for two years, she and her whole Red-Top family. ‘Go down, Moses,' I told the ribbon-wrapped cane in the water. ‘You bound for the Promised Land.' I walked on toward the sound of the music, invigorated by the cool air and rushing wind. Now I could hear voices as well, lots of them, talking and shouting and laughing. Rising above them and pumping like a piston was the hoarse cry of a sideshow barker: ‘Come on in, folks, hurr-ay, hurr-ay, hurr-ay! It's all on the inside but you've got to hurr-ay, next show starts in ten minutes! See Angelina the Snake-Woman, she shimmies, she shakes, she'll bewitch your eye and steal your heart, but don't get too close for her bite is poy-son! See Hando the Dog-Faced Boy, terror of the South Seas! See the Human Skeleton! See the Human Gila Monster, relic of a time God forgot! See the Bearded Lady and all the Killer Martians! It's on the inside, yessirree, so hurr-ay, hurr-ay, hurr-ay!' I could hear the steam-driven calliope of a merry-go-round and the bang of the bell at the top of the post as some lumberjack won a stuffed toy for his sweetie. You could tell from the delighted feminine screams that he'd hit it almost hard enough to pop it off the post. There was the snap of. 22s from the shooting gallery, the snoring moo of someone's prize cow . . . and now I began to smell the aromas I have associated with county fairs since I was a boy: sweet fried dough, grilled onions and peppers, cotton candy, manure, hay. I began to walk faster as the strum of guitars and thud of double basses grew louder. My heart kicked into a higher gear. I was going to see them perform, actually see Sara Laughs and the Red-Tops live and on stage. This was no crazy three-part fever-dream, either. This was happening right now, so hurr-ay, hurr-ay, hurr-ay. The Washburn place (the one that would always be the Bricker place to Mrs. M.) was gone. Beyond where it would eventually be, rising up the steep slope on the eastern side of The Street, was a flight of broad wooden stairs. They reminded me of the ones which lead down from the amusement park to the beach at Old Orchard. Here the Japanese lanterns were lit in spite of the brightness of the day, and the music was louder than ever. Sara was singing ‘Jimmy Crack Corn.' I climbed the stairs toward the laughter and shouts, the sounds of the Red-Tops and the calliope, the smells of fried food and farm animals. Above the stairhead was a wooden arch with WELCOME TO FRYEBURG FAIR WELCOME TO THE 20TH CENTURY printed on it. As I watched, a little boy in short pants and a woman wearing a shirtwaist and an ankle-length linen skirt walked under the arch and toward me. They shimmered, grew gauzy. For a moment I could see their skeletons and the bone grins which lurked beneath their laughing faces. A moment later and they were gone. Two farmers one wearing a straw hat, the other gesturing expansively with a corncob pipe appeared on the Fair side of the arch in exactly the same fashion. In this way I understood that there was a barrier between The Street and the Fair. Yet I did not think it was a barrier which would affect me. I was an exception. ‘Is that right?' I asked. ‘Can I go in?' The bell at the top of the Test Your Strength pole banged loud and clear. Bong once for yes, twice for no. I continued on up the stairs. Now I could see the Ferris wheel turning against the brilliant sky, the wheel that had been in the background of the band photo in Osteen's Dark Score Days. The framework was metal, but the brightly painted gondolas were made of wood. Leading up to it like an aisle leading up to an altar was a broad, sawdust-strewn midway. The sawdust was there for a purpose; almost every man I saw was chewing tobacco. I paused for a few seconds at the top of the stairs, still on the lake side of the arch. I was afraid of what might happen to me if I passed under. Afraid of dying or disappearing, yes, but mostly of never being able to return the way I had come, of being condemned to spend eternity as a visitor to the turn-of-the-century Fryeburg Fair. That was also like a Ray Bradbury story, now that I thought of it. In the end what drew me into that other world was Sara Tidwell. I had to see her with my own eyes. I had to watch her sing. Had to. I felt a tingling as I stepped beneath the arch, and there was a sighing in my ears, as of a million voices, very far away. Sighing in relief? Dismay? I couldn't tell. All I knew for sure was that being on the other side was different the difference between looking at a thing through a window and actually being there; the difference between observing and participating. Colors jumped out like ambushers at the moment of attack. The smells which had been sweet and evocative and nostalgic on the lake side of the arch were now rough and sexy, prose instead of poetry. I could smell dense sausages and frying beef and the vast shadowy aroma of boiling chocolate. Two kids walked past me sharing a paper cone of cotton candy. Both of them were clutching knotted hankies with their little bits of change in them. ‘Hey kids!' a barker in a dark blue shirt called to them. He was wearing sleeve-garters and his smile revealed one splendid gold tooth. ‘Knock over the milk-bottles and win a prize! I en't had a loser all day!' Up ahead, the Red-Tops swung into ‘Fishin Blues.' I'd thought the kid on the common in Castle Rock was pretty good, but this version made the kid's sound old and slow and clueless. It wasn't cute, like an antique picture of ladies with their skirts held up to their knees, dancing a decorous version of the black bottom with the edges of their bloomers showing. It wasn't something Alan Lomax had collected with his other folk songs, just one more dusty American butterfly in a glass case full of them; this was smut with just enough shine on it to keep the whole struttin bunch of them out of jail. Sara Tidwell was singing about the dirty boogie, and I guessed that every overalled, straw-hatted, plug-chewing, callus-handed, clod-hopper-wearing farmer standing in front of the stage was dreaming about doing it with her, getting right down to where the sweat forms in the crease and the heat gets hot and the pink comes glimmering through. I started walking in that direction, aware of cows mooing and sheep blatting from the exhibition barns the Fair's version of my childhood Hi-Ho Dairy-O. I walked past the shooting gallery and the ringtoss and the penny-pitch; I walked past a stage where The Handmaidens of Angelina were weaving in a slow, snakelike dance with their hands pressed together as a guy with a turban on his head and shoepolish on his face tooted a flute. The picture painted on stretched canvas suggested that Angelina on view inside for just one tenth of a dollar, neighbor would make these two look like old boots. I walked past the entrance to Freak Alley, the corn-roasting pit, the Ghost House, where more stretched canvas depicted spooks coming out of broken windows and crumbling chimneys. Everything in there is death, I thought . . . but from inside I could hear children who were very much alive laughing and squealing as they bumped into things in the dark. The older among them were likely stealing kisse s. I passed the Test Your Strength pole, where the gradations leading to the brass bell at the top were marked BABY NEEDS HIS BOTTLE, SISSY, TRY AGAIN, BIG BOY, HE-MAN, and, just below the bell itself, in red: HERCULES! Standing at the center of a little crowd a young man with red hair was removing his shirt, revealing a heavily muscled upper torso. A cigar-smoking carny held a hammer out to him. I passed the quilting booth, a tent where people were sitting on benches and playing Bingo, the baseball pitch. I passed them all and hardly noticed. I was in the zone, tranced out. ‘You'll have to call him back,' Jo had sometimes told Harold when he phoned, ‘Michael is currently in the Land of Big Make-Believe.' Only now nothing felt like pretend and the only thing that interested me was the stage at the base of the Ferris wheel. There were eight black folks up there on it, maybe ten. Standing at the front, wearing a guitar and whaling on it as she sang, was Sara Tidwell. She w as alive. She was in her prime. She threw back her head and laughed at the October sky. What brought me out of this daze was a cry from behind me: ‘Wait up, Mike! Wait up!' I turned and saw Kyra running toward me, dodging around the strollers and gamesters and midway gawkers with her pudgy knees pumping. She was wearing a little white sailor dress with red piping and a straw hat with a navy-blue ribbon on it. In one hand she clutched Strickland, and when she got to me she threw herself confidently forward, knowing I would catch her and swing her up. I did, and when her hat started to fall offi caught it and jammed it back on her head. ‘I taggled my own quartermack,' she said, and laughed. ‘Again.' ‘That's right,' I said. ‘You're a regular Mean Joe Green.' I was wearing overalls (the tail of a wash-faded blue bandanna stuck out of the bib pocket) and manure-stained workboots. I looked at Kyra's white socks and saw they were homemade. I would find no discreet little label reading Made in Mexico or Made in China if I took off her straw hat and looked inside, either. This hat had been most likely Made in Motton, by some farmer's wife with red hands and achy joints. ‘Ki, where's Mattie?' ‘Home, I guess. She couldn't come.' ‘How did you get here?' ‘Up the stairs. It was a lot of stairs. You should have waited for me. You could have carrot me, like before. I want to hear the music.' ‘Me too. Do you know who that is, Kyra?' ‘Yes,' she said, ‘Kito's mom. Hurry up, slowpoke!' I walked toward the stage, thinking we'd have to stand at the back of the crowd, but they parted for us as we came forward, me carrying Kyra in my arms the lovely sweet weight of her, a little Gibson Girl in her sailor dress and ribbon-accented straw hat. Her arm was curled around my neck and they parted for us like the Red Sea had parted for Moses. They didn't turn to look at us, either. They were clapping and stomping and bellowing along with the music, totally involved. They stepped aside unconsciously, as if some kind of magnetism were at work here ours positive, theirs negative. The few women in the crowd were blushing but clearly enjoying themselves, one of them laughing so hard tears were streaming down her face. She looked no more than twenty-two or -three. Kyra pointed to her and said matter-of-factly: ‘You know Mattie's boss at the liberry? That's her nana.' Lindy Briggs's grandmother, and fresh as a daisy, I thought. Good Christ. The Red-Tops were spread across the stage and under swags of red, white, and blue bunting like some time-travelling rock band. I recognized all of them from the picture in Edward Osteen's book. The men wore white shirts, arm-garters, dark vests, dark pants. Son Tidwell, at the far end of the stage, was wearing the derby he'd had on in the photo. Sara, though . . . ‘Why is the lady wearing Mattie's dress?' Kyra asked me, and she began to tremble. ‘I don't know, honey. I can't say.' Nor could I argue it was the white sleeveless dress Mattie had been wearing on the common, all right. On stage, the band was smoking through an instrumental break. Reginald ‘Son' Tidwell strolled over to Sara, feet ambling, hands a brown blur on the strings and frets of his guitar, and she turned to face him. They put their foreheads together, she laughing and he solemn; they looked into each other's eyes and tried to play each other down, the crowd cheering and clapping, the rest of the Red-Tops laughing as they played. Seeing them together like that, I realized that I had been right: they were brother and sister. The resemblance was too strong to be missed or mistaken. But mostly what I looked at was the way her hips and butt switched in that white dress. Kyra and I might be dressed in turn-of-the-century country clothes, but Sara was thoroughly modern Millie. No bloomers for her, no petticoats, no cotton stockings. No one seemed to notice that she was wearing a dress that stopped above her knees that she was all but naked by the standards of this time. And under Mattie's dr ess she'd be wearing garments the like of which these people had never seen: a Lycra bra and hip-hugger nylon panties. If I put my hands on her waist, the dress would slip not against an unwet-coming corset but against soft bare skin. Brown skin, not white. What do you want, sugar? Sara backed away from Son, shaking her ungirdled, unbustled fanny and laughing. He strolled back to his spot and she turned to the crowd as the band played the turnaround. She sang the next verse looking directly at me. ‘Before you start in fishin you better check your line. Said before you start in fishin, honey, you better check on your line. I'll pull on yours, darling, and you best tug on mine.' The crowd roared happily. In my arms, Kyra was shaking harder than ever. ‘I'm scared, Mike,' she said. ‘I don't like that lady. She's a scary lady. She stole Mattie's dress. I want to go home.' It was as if Sara heard her, even over the rip and ram of the music. Her head cocked back on her neck, her lips peeled open, and she laughed at the sky. Her teeth were big and yellow. They looked like the teeth of a hungry animal, and I decided I agreed with Kyra: she was a scary lady. ‘Okay, hon,' I murmured in Ki's ear. ‘We're out of here.' But before I could move, the sense of the woman I don't know how else to say it fell upon me and held me. Now I understood what had shot past me in the kitchen to knock away the CARLADEAN letters; the chill was the same. It was almost like identifying a person by the sound of their walk. She led the band to the turnaround once more, then into another verse. Not one you'd find in any written version of the song, though: ‘I ain't gonna hurt her, honey, not for all the treasure in the world'. Said I wouldn't hurt your baby, not for diamonds or for pearls Only one black-hearted bastard dare to touch that little girl.' The crowd roared as if it were the funniest thing they'd ever heard, but Kyra began to cry. Sara saw this and stuck out her breasts much bigger breasts than Mattie's and shook them at her, laughing her trademark laugh as she did. There was a parodic coldness about this gesture . . . and an emptiness, too. A sadness. Yet I could feel no compassion for her. It was as if the heart had been burned out of her and the sadness which remained was just another ghost, the memory of love haunting the bones of hate. And how her laughing teeth leered. Sara raised her arms over her head and this time shook it all the way down, as if reading my thoughts and mocking them. Just like jelly on a plate, as some other old song of the time has it. Her shadow wavered on the canvas backdrop, which was a painting of Fryeburg, and as I looked at it I realized I had found the Shape from my Manderley dreams. It was Sara. Sara was the Shape and always had been. No, Mike. That's close, but it's not right. Right or wrong, I'd had enough. I turned, putting my hand on the back of Ki's head and urging her face down against my chest. Both her arms were around my neck now, clutching with panicky tightness. I thought I'd have to bull my way back through the crowd they had let me in easily enough, but they might be a lot less amenable to letting me back out. Don't fuck with me, boys, I thought. You don't want to do that. And they didn't. On stage Son Tidwell had taken the band from E to G, someone began to bang a tambourine, and Sara went from ‘Fishin Blues' to ‘Dog My Cats' without a single pause. Out here, in front of the stage and below it, the crowd once more drew back from me and my little girl without looking at us or missing a beat as they clapped their work-swollen hands together. One young man with a port-wine stain swimming across the side of his face opened his mouth at twenty he was already missing half his teeth and hollered ‘Yee-HAW!' around a melting glob of tobacco. It was Buddy Jellison from the Village Cafe, I realized . . . Buddy Jellison magically rolled back in age from sixty-eight to eighteen. Then I realized the hair was the wrong shade light brown instead of black (although he was pushing seventy and looking it in every other way, Bud hadn't a single white hair in his head). This was Buddy's grandfather, maybe even his great-grandfather. I didn't give a sh it either way. I only wanted to get out of here. ‘Excuse me,' I said, brushing by him. ‘There's no town drunk here, you meddling son of a bitch,' he said, never looking at me and never missing a beat as he clapped. ‘We all just take turns.' It's a dream after all, I thought. It's a dream and that proves it. But the smell of tobacco on his breath wasn't a dream, the smell of the crowd wasn't a dream, and the weight of the frightened child in my arms wasn't a dream, either. My shirt was hot and wet where her face was pressed. She was crying. ‘Hey, Irish!' Sara called from the stage, and her voice was so like Jo's that I could have screamed. She wanted me to turn back I could feel her will working on the sides of my face like fingers but I wouldn't do it. I dodged around three farmers who were passing a ceramic bottle from hand to hand and then I was free of the crowd. The midway lay ahead, wide as Fifth Avenue, and at the end of it was the arch, the steps, The Street, the lake. Home. If I could get to The Street we'd be safe. I was sure of it. ‘Almost done, Irish!' Sara shrieked after me. She sounded angry, but not too angry to laugh. ‘You gonna get what you want, sugar, all the comfort you need, but you want to let me finish my bi'ness. Do you hear me, boy? Just stand clear! Mind me, now!' I began to hurry back the way I had come, stroking Ki's head, still holding her face against my shirt. Her straw hat fell off and when I grabbed for it, I got nothing but the ribbon, which pulled free of the brim. No matter. We had to get out of here. On our left was the baseball pitch and some little boy shouting ‘Willy hit it over the fence, Ma! Willy hit it over the fence!' with monotonous, brain-croggling regularity. We passed the Bingo, where some woman howled that she had won the turkey, by glory, every number was covered with a button and she had won the turkey. Overhead, the sun dove behind a cloud and the day went dull. Our shadows disappeared. The arch at the end of the midway drew closer with maddening slowness. ‘Are we home yet?' Ki almost moaned. ‘I want to go home, Mike, please take me home to my mommy.' ‘I will,' I said. ‘Everything's going to be all right.' We were passing the Test Your Strength pole, where the young man with the red hair was putting his shirt back on. He looked at me with stolid dislike the instinctive mistrust of a native for an interloper, per-haps and I realized I knew him, too. He'd have a grandson named Dickie who would, toward the end of the century to which this fair had been dedicated, own the All-Purpose Garage on Route 68. A woman coming out of the quilting booth stopped and pointed at me. At the same moment her upper lip lifted in a dog's snarl. I knew that face, too. From where? Somewhere around town. It didn't matter, and I didn't want to know even if it did. ‘We never should have come here,' Ki moaned. ‘I know how you feel,' I said. ‘But I don't think we had any choice, hon. We ‘ They came out of Freak Alley, perhaps twenty yards ahead. I saw them and stopped. There were seven in all, long-striding men dressed in cutters' clothes, but four didn't matter those four looked faded and white and ghostly. They were sick fellows, maybe dead fellows, and no more dangerous than daguerreotypes. The other three, though, were real. As real as the rest of this place, anyway. The leader was an old man wearing a faded blue Union Army cap. He looked at me with eyes I knew. Eyes I had seen measuring me over the top of an oxygen mask. ‘Mike? Why we stoppin?' ‘It's all right, Ki. Just keep your head down. This is all a dream. You'll wake up tomorrow morning in your own bed.' †Kay.' The jacks spread across the midway hand to hand and boot to boot, blocking our way back to the arch and The Street. Old Blue-Cap was in the middle. The ones on either side of him were much younger, some by maybe as much as half a century. Two of the pale ones, the almost-not-there ones, were standing side-by-side to the old man's right, and I wondered if I could burst through that part of their line. I thought they were no more flesh than the thing which had thumped the insulation of the cellar wall . . . but what if I was wrong? ‘Give her over, son,' the old man said. His voice was reedy and implacable. He held out his hands. It was Max Devore, he had come back, even in death he was seeking custody. Yet it wasn't him. I knew it wasn't. The planes of this man's face were subtly different, the cheeks gaunter, the eyes a brighter blue. ‘Where am I?' I called to him, accenting the last word heavily, and in front of Angelina's booth, the man in the turban (a Hindu who perhaps hailed from Sandusky, Ohio) put down his flute and simply watched. The snake-girls stopped dancing and watched, too, slipping their arms around each other and drawing together for comfort. ‘Where am I, Devore? If our great-grandfathers shit in the same pit, then where am I?' ‘Ain't here to answer your questions. Give her over.' ‘I'll take her, Jared,' one of the younger men-one of those who were really there said. He looked at Devore with a kind of fawning eagerness that sickened me, mostly because I knew who he was: Bill Dean's father. A man who had grown up to be one of the most respected elders in Castle County was all but licking Devore's boots. Don't think too badly of him, Jo whispered. Don't think too badly of any of them. They were very young. ‘You don't need to do nothing,' Devore said. His reedy voice was irritated; Fred Dean looked abashed. ‘He's going to hand her over on his own. And if he don't, we'll take her together.' I looked at the man on the far left, the third of those that seemed totally real, totally there. Was this me? It didn't look like me. There was something in the face that seemed familiar but ‘Hand her over, Irish,' Devore said. ‘Last chance.' ‘No.' Devore nodded as if this was exactly what he had expected. ‘Then we'll take her. This has got to end. Come on, boys.' They started toward me and as they did I realized who the one on the end the one in the caulked treewalker boots and flannel loggers' pants reminded me of: Kenny Auster, whose wolfhound would eat cake 'til it busted. Kenny Auster, whose baby brother had been drowned under the pump by Kenny's father. I looked behind me. The Red-Tops were still playing, Sara was still laughing, shaking her hips with her hands in the sky, and the crowd was still plugging the east end of the midway. That way was no good, anyway. if I went that way, I'd end up raising a little girl in the early years of the twentieth century, trying to make a living by writing penny dreadfuls and dime novels. That might not be so bad . . . but there was a lonely young woman miles and years from here who would miss her. Who might even miss us both. I turned back and saw the jackboys were almost on me. Some of them more here than others, more vital, but all of them dead. All of them damned. I looked at the towhead whose descendants would include Kenny Auster and asked him, ‘What did you do? What in Christ's name did you men do?' He held out his hands. ‘Give her over, Irish. That's all you have to do. You and the woman can have more. All the more you want. She's young, she'll pop em out like watermelon seeds.' I was hypnotized, and they would have taken us if not for Kyra. ‘What's happening?' she screamed against my shirt. ‘Something smells! Something smells so bad! Oh Mike, make it stop!' And I realized I could smell it, too. Spoiled meat and swampgas. Burst tissue and simmering guts. Devore was the most alive of all of them, generating the same crude but powerful magnetism I had felt around his great-grandson, but he was as dead as the rest of them, too: as he neared I could see the tiny bugs which were feeding in his nostrils and the pink corners of his eyes. Everything down here is death, I thought. Didn't my own wife tell me so? They reached out their tenebrous hands, first to touch Ki and then to take her. I backed up a step, looked to my right, and saw more ghosts some coming out of busted windows, some slipping from redbrick chimneys. Holding Kyra in my arms, I ran for the Ghost House. ‘Get him!' Jared Devore yelled, startled. ‘Get him, boys! Get that punk! Goddamnit!' I sprinted up the wooden steps, vaguely aware of something soft rubbing against my cheek Ki's little stuffed dog, still clutched in one of her hands. I wanted to look back and see how close they were getting, but I didn't dare. If I stumbled ‘Hey!' the woman in the ticket booth cawed. She had clouds of gingery hair, makeup that appeared to have been applied with a garden-trowel, and mercifully resembled no one I knew. She was just a carny, just passing through this benighted place. Lucky her. ‘Hey, mister, you gotta buy a ticket!' No time, lady, no time. ‘Stop him!' Devore shouted. ‘He's a goddam punk thief! That ain't his young ‘un he's got! Stop him!' But no one did and I rushed into the darkness of the Ghost House with Ki in my arms. Beyond the entry was a passage so narrow I had to turn sideways to get down it. Phosphorescent eyes glared at us in the gloom. Up ahead was a growing wooden rumble, a loose sound with a clacking chain beneath it. Behind us came the clumsy thunder of caulk-equipped loggers' boots rushing up the stairs outside. The ginger-haired carny was hollering at them now, she was telling them that if they broke anything inside they'd have to give up the goods. ‘You mind me, you damned rubes!' she shouted. ‘That place is for kids, not the likes of you!' The rumble was directly ahead of us. Something was turning. At first I couldn't make out what it was. ‘Put me down, Mike!' Kyra sounded excited. ‘I want to go through by myself!' I set her on her feet, then looked nervously back over my shoulder. The bright light at the entryway was blocked out as they tried to cram in. ‘You asses!' Devore yelled. ‘Not all at the same time! Sweet weeping Jesus!' There was a smack and someone cried out. I faced front just in time to see Kyra dart through the rolling barrel, holding her hands out for balance. Incredibly, she was laughing. I followed, got halfway across, then went down with a thump. ‘Ooops!' Kyra called from the far side, then giggled as I tried to get up, fell again, and was tumbled all the way over. The bandanna fell out of my bib pocket. A bag of horehound candy dropped from another pocket. I tried to look back, to see if they had got themselves sorted out and were coming. When I did, the barrel hurled me through another inadvertent somersault. Now I knew how clothes felt in a dryer. I crawled to the end of the barrel, got up, took Ki's hand, and let her lead us deeper into the Ghost House. We got perhaps ten paces before white bloomed around her like a lily and she screamed. Some animal something that sounded like a huge cat hissed heavily. Adrenaline dumped into my bloodstream and I was about to jerk her backward into my arms again when the hiss came once more. I felt hot air on my ankles, and Ki's dress made that bell-shape around her legs again. This time she laughed instead of screaming. ‘Go, Ki!' I whispered. ‘Fast.' We went on, leaving the steam-vent behind. There was a mirrored corridor where we were reflected first as squat dwarves and then as scrawny ectomorphs with long white vampire features. I had to urge Kyra on again; she wanted to make faces at herself. Behind us, I heard cursing lumberjacks trying to negotiate the barrel. I could hear Devore cursing, too, but he no longer seemed so . . . well, so eminent. There was a sliding-pole that landed us on a big canvas pillow. This made a loud farting noise when we hit it, and Ki laughed until fresh tears spilled down her cheeks, rolling around and kicking her feet in glee. I got my hands under her arms and yanked her up. ‘Don't taggle yer own quartermack,' she said, then laughed again. Her fear seemed to have entirely departed. We went down another narrow corridor. It smelled of the fragrant pine from which it had been constructed. Behind one of these walls, two ‘ghosts' were clanking chains as mechanically as men working on a shoe-factory assembly line, talking about where they were going to take their girls tonight and who was going to bring some ‘red-eye engine,' whatever that was. I could no longer hear anyone behind us. Kyra led the way confidently, one of her little hands holding one of my big ones, pulling me along. When we came to a door painted with glowing flames and marked THIS WAY TO HADES, she pushed through it with no hesitation at all. Here red isinglass topped the passage like a tinted skylight, imparting a rosy glow I thought far too pleasant for Hades. We went on for what felt like a very long time, and I realized I could no longer hear the calliope, the hearty bong! of the Test Your Strength bell, or Sara and the Red-Tops. Nor was that exactly surprising. We must have walked a quarter of a mile. How could any county fair Ghost House be so big? We came to three doors then, one on the left, one on the right, and one set into the end of the corridor. On one a little red tricycle was painted. On the door facing it was my green IBM typewriter. The picture on the door at the end looked older, somehow faded and dowdy. It showed a child's sled. That's Scooter Larribee's, I thought. That's the one Devore stole. A rash of gooseflesh broke out on my arms and back. ‘Well,' Kyra said brightly, ‘here are our toys.' She lifted Strickland, presumably so he could see the red trike. ‘Yeah,' I said. ‘I guess so.' ‘Thank you for taking me away,' she said. ‘Those were scary men but the spookyhouse was fun. Nighty-night. Stricken says nighty-night, too.' It still came out sounding exotic tiu like the Vietnamese word for sublime happiness. Before I could say another word, she had pushed open the door with the trike on it and stepped through. It snapped shut behind her, and as it did I saw the ribbon from her hat. It was hanging out of the bib pocket of the overalls I was wearing. I looked at it a moment, then tried the knob of the door she had just gone through. It wouldn't turn, and when I slapped my hand against the wood it was like slapping some hard and fabulously dense metal. I stepped back, then cocked my head in the direction from which we'd come. There was nothing. Total silence. This is the between-time, I thought. When people talk about ‘slipping through the cracks,' this is what they really mean. This is the place where they really go. You better get going yourself, Jo told me. If you don't want to find yourself trapped here, maybe forever, you better get going yourself. I tried the knob of the door with the typewriter painted on it. It turned easily. Behind it was another narrow corridor more wooden walls and the sweet smell of pine. I didn't want to go in there, something about it made me think of a long coffin, but there was nothing else to do, nowhere else to go. I went, and the door slammed shut behind me. Christ, I thought. I'm in the dark, in a closed-in place . . . it's time for one of Michael Noonan' s world-famous panic attacks. But no bands clamped themselves over my chest, and although my heart-rate was high and my muscles were still jacked on adrenaline, I was under control. Also, I realized, it wasn't entirely dark. I could only see a little, but enough to make out the walls and the plank floor. I wrapped the dark blue ribbon from Ki's hat around my wrist, tucking one end underneath so it wouldn't come loose. Then I began to move forward. I went on for a long time, the corridor turning this way and that, seemingly at random. I felt like a microbe slipping through an intestine. At last I came to a pair of wooden arched doorways. I stood before them, wondering which was the correct choice, and realized I could hear Bunter's bell faintly through the one to my left. I went that way and as I walked, the bell grew steadily louder. At some point the sound of the bell was joined by the mutter of thunder. The autumn cool had left the air and it was hot again stifling. I looked down and saw that the biballs and clodhopper shoes were gone. I was wearing thermal underwear and itchy socks. Twice more I came to choices, and each time I picked the opening through which I could hear Bunter's bell. As I stood before the second pair of doorways, I heard a voice somewhere in the dark say quite clearly: ‘No, the President's wife wasn't hit. That's his blood on her stockings.' I walked on, then stopped when I realized my feet and ankles no longer itched, that my thighs were no longer sweating into the longjohns. I was wearing the Jockey shorts I usually slept in. I looked up and saw I was in my own living room, threading my way carefully around the furniture as you do in the dark, trying like hell not to stub your stupid toe. I could see a little better; faint milky light was coming in through the windows. I reached the counter which separates the living room from the kitchen and looked over it at the waggy-cat clock. It was five past five. I went to the sink and turned on the water. When I reached for a glass I saw I was still wearing the ribbon from Ki's straw hat on my wrist. I unwound it and put it on the counter between the coffee-maker and the kitchen TV. Then I drew myself some cold water, drank it down, and made my way cautiously along the north-wing corridor by the pallid yellow glow of the bathroom nightlight. I peed (you-rinated, I could hear Ki saying), then went into the bedroom. The sheets were rumpled, but the bed didn't have the orgiastic look of the morning after my dream of Sara, Mattie, and Jo. Why would it? I'd gotten out of it and had myself a little sleepwalk. An extraordinarily vivid dream of the Fryeburg Fair. Except that was bullshit, and not just because I had the blue silk ribbon from Ki's hat. None of it had the quality of dreams on waking, where what seemed plausible becomes immediately ridiculous and all the colors both those bright and those ominous fade at once. I raised my hands to my face, cupped them over my nose, and breathed deeply. Pine. When I looked, I even saw a little smear of sap on one pinky finger. I sat on the bed, thought about dictating what I'd just experienced into the Memo-Scriber, then flopped back on the pillows instead. I was too tired. Thunder rumbled. I closed my eyes, began to drift away, and then a scream ripped through the house. It was as sharp as the neck of a broken bottle. I sat up with a yell, clutching at my chest. It was Jo. I had never heard her scream like that in our life together, but I knew who it was, just the same. ‘Stop hurting her!' I shouted into the darkness. ‘Whoever you are, stop hurting her!' She screamed again, as if something with a knife, clamp, or hot poker took a malicious delight in disobeying me. It seemed to come from a distance this time, and her third scream, while just as agonized as the first two, was farther away still. They were diminishing as the little boy's sobbing had diminished. A fourth scream floated out of the dark, then Sara was silent. Breathless, the house breathed around me. Alive in the heat, aware in the faint sound of dawn thunder.