Sample of Document

Entity:| Vietcombank| | Period ended:| 31/12/2012| Significant class of transactions/significant disclosure process name:| Credit origination – Transaction processing| | Significant class of transactions/ significant disclosure process owner:| Credit Policty at HODebt management division Client Division | |We obtain an understanding of the significant classes of transactions (SCOTs) and significant disclosure processes to identify and understand the risks of material misstatement at the assertion level (i. e. , what can go wrongs (WCGWs)) and, when applicable, to identify and understand the controls over the WCGWs. This template assists with completing S03 Understand significant classes of transactions and significant disclosure processes. Significant accounts affected and key business and financial statement risks related to these accounts: * Loan Acc * Interest Acc * Provision Acc * Expense Acc * Receivable Acc| Relevant assertions: * Valuation * Completeness * Right and Obl igation * Presentation and Disclosure * Existence | Nature of the SCOT (routine, non-routine, estimation): * Routine| Starting point (initiation) and timing of initiation and recording of the SCOT or significant disclosure process: * Customer’s application| Specific circumstances affecting the form and extent of the documentation: * None| Name of the IT application that supports the SCOT * | Inputs/outputs of the critical path of significant class of transactions/significant disclosure process| Inputs/outputs of the supporting IT application| Inputs: * | Inputs: * | Outputs: * | Outputs: * |Critical path (initiating, recording, processing, reporting, correcting incorrect information) We obtain an understanding of the SCOTs and the significant disclosure processes by obtaining an understanding of their critical path. The critical path includes: * Initiation: the point where the transaction first enters the entity’s process and is prepared and submitted for recording * R ecording: the point where the transaction is first recorded in the books and records of the entity * Processing: any changes, manipulation or transfers of the data in the books and records of the entity * Reporting: the point where the transaction is reported (i. e. posted) in the general ledger. When we obtain an understanding of the critical path, we obtain an understanding of how incorrectly processed information is detected and corrected on a timely basis. We also obtain an understanding of how transactions are accumulated and posted from the sub ledger to the general ledger, including controls over associated journal entries. We obtain an understanding of the policies and procedures in place that management uses to determine that directives are carried out and applied, including: * Authorization * Segregation of incompatible duties * Safeguarding of assets * Information processing * Performance reviewsWe use our understanding of the critical path and the policies and procedures to identify WCGWs and, when applicable, relevant controls. In the course of acquiring an understanding of the processing procedures, we frequently learn of many of the controls in use. Thus, while the emphasis at this point is not to identify the presence or absence of controls, we are alert to the possible absence of controls, and to the points at which errors could occur and controls are needed. We consider the effect IT has on the SCOTs and the significant disclosure processes. The manner in which we document our understanding of the SCOT or significant disclosure process is left to professional judgment of the engagement executives.However, for critical paths related to routine transactions, a graphical depiction of the flow (e. g. , flowchart), supported with narrative notes (e. g. , use of this template) normally provides for easier identification of the types of errors that can occur. No. | Describe the critical path for the significant class of transactions/significant disc losure process| Describe the automated aspects of the significant class of transactions/significant disclosure process, including: * Manual aspects that depend upon computer functionality or computer generated data * IT applications/infrastructure| 1 | Credit appraisal and granting proposal 1. 1. Loan application:For both HO and Branches, Credit Dept. s organised into 3 divisions:- Client and Project Investment (optional): responsible for receiving and appraising loan request, monitoring and finalizing/ liquidating the loan. – Debt Management: mainly responsible for storing credit contract and other supporting documents as well as updating required information into system; work with Client Division in monitoring the loan. And two Risk Management division : involved in credit approving process in terms of risk assessment. One is under HO and one is based on Ho Chi Minh CityFirstly, Client/ Project Investment officer receives client’s Loan Application and supporting docu ments – which are clearly stated in Article 14 – Decision 228/NHNT. HTQT: Lending Regulations1. 2.Loan appraisal: * Secondly, Based on documents obtained and the present credit regulations, Client/ Project Investment officer appraises client’s application under the following aspects: * Suitability (in relation to approved Credit limit, related regulations and current risk management policies of the bank) * Feasibility, efficiency and level of risk (if exist) related to client’s business plan * Solvency * Collaterals: Client officer who receives and appraises loan request also responsible for monitoring and appraising collateral. Deliverable of the officer at this stage is Collateral Appraisal Report (Form BD 1. 1. v002), including signature of client officer-in-charge and Head of Client Division.Regarding valuation, branches except for compulsory circumstances, are encouraged to cooperate with Independent Appraisal Firms (selected within the list of allow able firms, attached with Document 946/VCB. CSTD – Appendix 01). In case collateral is valued by VCB, Valuation Memo (Form 2. 2: Bien Ban Dinh Gia) must be prepared with signature of client and bank representative, under Decision 30/ VCB. CSTD. For collateral of over 20 billion VND, branch must send to HO the appraisal documents by Appraisal firm and Appraisal/ Periodic Revelation Report (Form BD 1. 2. v002), within 2 days since the reports are given their approving authority. | Manual | | * Next, Client/ Project Investment officer prepares and signs Report of Credit appraisal and granting proposal (Bao cao th? m d? h va D? xu? t c? p TD), following Form 1. 4A, 1. 4B and 1. 5. * The Report is then submitted to Head of Client/ Project Investment Division (TP KH) for revising and signing in case the deliverables of Client/ Project Investment officer are accepted. Otherwise, he/she needs to document reasons as well as additional opinions * Credit/ Project Investment officer then prepares submission documents. a) For clients granted Credit limit, Client officer submits to Branch’s Director/ Vice Director or Client Director (GD KH) for HO clients. b) For clients granted Credit limit but required by Credit limit approving authority (C? p th? m quy? n phe duy? ) to seek for higher authority’s approval when granting the loan, Client officer submits to both Branch’s Director/ Vice Director and the authority which is stated in Announcement of Credit limit Approval (Thong bao phe duy? t GHTD). If the higher authority is Local Credit Committee (HDTD co s? ), there is no need to submit to Branch’s Director/ Vice Director. c) For clients not yet granted or beyond Credit limit, Project Investment loan is issued. – Branch-based client: Client/ Project Investment officer submits to Local Credit Committee’s Director to organise meeting based on its Regulation on Operations. – HO-based client: Client/ Project Investment off icer submits to authorised Client Director. For the credit limits beyond authority of Client Director, submission is sent directly to HO’s Credit Risk Management Division for subsequent steps. Submission documents include: * Client’s Loan Request (original) * Report on Credit/ Project investment appraisal and granting proposal (original) * Credit Scoring and Rating Table (original) * Legal documents for new customers * Financial statements * Other relevant documents (if available)| | 2. | Loan approvalBased on Report of Credit appraisal and granting proposal, signed by Client officer and Head of Client Division together with supporting documents, the following parties in accordance with their specific authority will start the approving process:2. 1. Branch’s Director/ Vice Director * In case credit granted within Credit limit, Branch’s Director/ Vice Director approves the credit grant based on Report of Credit appraisal and granting proposal signed by Cli ent/ Project Investment officer and Branch’s Director/ Vice Director, as well as accompanying submission documents. In case credit is granted within Credit limit but required by Credit limit approving authority to seek for higher authority’s approval when granting the loan, Client officer submits to both Branch’s Director/ Vice Director and the required authority (If the higher authority is Local Credit Committee (HDTD co s? ), there is no need to submit to Branch’s Director/ Vice Director). 2. 2. Local Credit Committee * Following its Regulations on Organisation and Operations, Local Credit Committee’s Director organises meeting based on submission documents prepared by Client/ Project investment officer. This Committee includes Branch’s director, Vice director and head of Client, Investment project and Debt management division. Local Credit Committee approves credit grants which fall within its authority. Otherwise, based on acceptance opi nion of Local Credit Committee, submission documents are then sent to Risk Management Division by client officer for subsequent steps. * For branches under the processing range of HCM-based Risk Management Division, Client officer submits set of Loan Proposal documents directly to HO’s Risk Management Division and 1 copy of Loan Proposal Form (Form 3. 2) to HCM-based Division in case of beyond its authority. * Branch’s set of documents include: * The original Request for Loan approval Form 3. 2 (T? trinh d? ngh? phe duy? t tin d? ng/DTDA) signed by Local Credit Committee’s Director. A copy of Local Credit Committee’s Meeting minutes * Submission documents to Local Credit Committee| Manual| | 2. 3. Risk Management Division * Based on set of Loan Proposal documents from the Branch, Risk officer evaluates credit risks and prepare Credit Risk Assessment Report (Bao cao ra soat r? i ro c? p tin d? ng) using Form 2. 3A/2. 3B/2. 4 * The report is then signed by Risk officer before being submitted to at least 2 controllers of Risk Management Division, who later provides their approval plus signature. * Afterwards, Risk officer prepares and signs off every page of Announcement of Credit/ Project Investment Approval( Thong bao phe duy? t c? p tin d? ng/DTDA) Form 4. , before: * submitting to Head of Risk Management Division and Risk Management Director for signature; * sending an original to the proposing Branch; a copy to General Director as well as relevant Branches. 2. 5. HO-based clients/ projects within Client Director’s approving authorityCredit proposals under this case are only considered ‘approved’ when the Report of Credit appraisal and granting proposal is signed and given acceptance opinion by Client Director. Accordingly, Client/ Project investment officer prepares (Thong bao tac nghi? p) and transfers documents to HO Debt Management Division for storage, system entering and other subsequent steps. 2. 6.Risk M anagement Director and Client DirectorUnder this circumstance, Risk officer duplicates the steps within the approving authority of Risk Management Director as stated above. The proposal is only considered ‘approved’ when obtaining signature of both, except for either of them is absent. | | | 2. 7. Central Credit Committee * Central Credit Committee bases on Credit Risk Assessment Report (signed by at least 2 controllers of Risk Management Division) and Branch’s document set (original) prepared by Risk officer to call a meeting. * According to Meeting minutes, Risk Management Division prepares and signs off every page of Announcement of Credit/ Project Investment Approval (Form 4. 2) before submitting Director Central Credit Committee for signature. Then submit to: * Client Division at HO an original for subsequent steps * relevant Branches 01 copy * HCM-based Division a copy in case of approving the proposal of branches under its authority. 2. 8. Board of Directo rs * Under this circumstance, after being approved by Central Credit Committee, Risk Management Division prepares submission documents in accordance with Regulation of Loan grants under approving authority of BOD. * Risk Management Division then prepares Approval Announcement and sends documents in such a way as cases under Central Credit Committee’s authority; in which, documents to Debt Management Division must include Loan Approval Form by BOD. | | 3. | Making loan contract and collateral contractBased on approving results, Client officer continues to seek signature for loan and collateral contract. 3. 1.Loan contract/Collateral contract * Client/ Project Investment Division signs off (ky t? t) every page of loan contract/collateral contract and send to client for confirmation. After signing off by Client and Bank ‘s representer, Loan contract was sent to Accounting division and Debt management Division. collateral contract was sent to Storage division * If any disag reement arises, Client/ Project Investment officer must report to Head of Division. If necessary to amend content or approval conditions, Client/ Project Investment Division issues Form 1. 6: Report on Appraising and Proposing Credit Adjustment, submit to authorised bank representatives for approval. After obtaining client’s signature and original of collateral contracts, Client/ Project Investment Division register collateral transactions. * Client/ Project Investment officer prepares 02 (Thong bao tac nghi? p m? HDTD), sign off and submit to Head of Division for signature, before sending to Debt Management Division (relevant documents included) for storage and entering into system. * In case clients do not have CIF yet, Client Division prepares Thong bao tac nghiep mo so CIF (Form 5. 8) then sends to Transaction Accounting dept. to open new CIF. | Manual| 4. | Putting data into system and managing credit file * After signing loan contract, Client officer prepare and sign on â€Å"Thong bao tac nghiep m? h? p d? ng tin d? g† containing all information needed to put into system, conditions to disburse, a list of documents needed to store and special conditions needed to manage the loan. After that, debt management officer recheck and sign on â€Å"Thong bao tac nghiep†. * Basing on â€Å"Thong bao tac nghiep†, Debt Management officer is responsible for putting data into system. However, only when it is approved online by head/vice of debt management Division, will client data be disclosed on system. Debt Management officer stores all the documents listed on â€Å"thong bao tac nghiep†| IT Dependent| 5. | Disbursement of loanThe disbursement of loan involves the following steps which depend on the appointed approving authority.However, all of the appointed divisions are held responsible for checking the conformity of client’s withdrawal documents with credit contract. 5. 1. Client/ Project Investment DivisionIf withdraw al request is valid, Client officer prepares â€Å"Thong bao tac nghiep du dieu kien rut von† (Form 5. 4), signs off and submits to Division Head for signature before transferring documents to Debt Management officer for disbursement. 5. 2. Debt Management DivisionThe division directly receives withdrawal request from client and perform checking procedures. Client is required to amend information if found unsuitable. Otherwise, Debt Management officer starts disbursing the loan. 5. 3.Client/ Project Investment Division receiving request, Debt Management Division performing checking proceduresWithdrawal documents after being received and checked by Client officer, Debt Management officer takes over for disbursement, based on Credit Approval Announcement and Credit contract. If documents are found invalid, they are sent back to Client Division for completion. 5. 4. Higher authorityClient officer prepares â€Å"Thong bao tac nghiep du dieu kien rut von† (signed by him/her and Head of division). Afterwards, based on credit approval results, Client officer submits the above document and other supporting ones to higher authority. If approved, the documents are transferred to Debt Management for disbursement.The details of disbursement process are briefed as follows: * Debt Management officer opens loan account, fills in CIF, signs off Loan Receipt Note before updating into system for online approval of Division’s Head. * Next, the officer sends: * 01 Loan Receipt Note to client * 01 Loan Receipt Note and supporting documents to relevant departments for disbursement * The last Loan Receipt Note stored in the division. | IT Dependent| 6. | Post-disbursement Monitoring of Loan * At least every 6 months, Client/ Project Investment Division must recheck the loan usage status (usage purpose, collateral status, the balance between assets resulting from the loan and the outstanding balance).This is implemented in accordance with the predetermined plan ( monitoring schedule and methodology), which is proposed by Client officer when preparing Report of Credit appraisal and granting proposal or when â€Å"Thong bao tac nghiep† at the latest. * For collateral monitoring, the following aspects must be assured: * Status compared to previous visit * Forecasted revaluations * Client’s conformity in preserving collateral * Proposal to modify collateral management methods (optional) * Proposal to add/ replace collateral (optional) * Debt Management Division is held responsible for reminding Client/ Project Investment Division about loan monitoring schedule. The result must be documented on Loan Monitoring Records (Bien b? n Ki? m tra), which is signed by Borrower’s representative and submitted to Head of Client/ Project Investment Division for revision and comment. * In case Client/ Project Investment Division detects any signals of risk, officer takes the initiative to propose the corresponding solution (included in Loa n Monitoring Records) before submitting to Head of Division, Director of Client Division (for HO-based clients) or Branch’s Director/ Deputy Director. * After finalizing the Record, officer sends 01 original to Debt Management, 01 copy to Risk Management Division for co-monitoring. | Manual | 7. Credit Adjustment * Depending on the real situation and client’s demand after credit approval, credit adjustment can be made correspondingly. * Procedures of Credit Adjustment are conducted in the same manner as that of Credit Proposal and Approval (only those who are authorised to approve credit are able to approve credit adjustment). Client / investment project officer prepares Report of credit appraisal and credit adjustment- bao cao th? m d? nh va d? xu? t di? u ch? nh tin d? ng. At risk management division prepares Credit risk assessment for adjustment report – Bao cao ra soat r? i ro di? u ch? nh c? p tin d? ng. * Client/ Project Investment Division prepare Thong b ao tac nghi? p di? ch? nh HDTD. | Manual| 8. | Loan and interest collection * At least 10 days before due date, Debt Management officer prints out the list of loans and transfer to Client/ Project Investment Division whose officer prepares a document to inform clients and in charge of pushing clients to pay principal and interest * System automatic calculate interest income for loan group 1 * At the due date of loan, Debt Management officer prints out the report of principle and interest up to due date and checking. Then this report is submitted to Head of Debt management for approving. This report is then transferred to Accounting Division for collecting. If collected in cash, Client has to pay at first at Cash Division. ; after collecting enough and checking, Cash Division. will sign on â€Å"Deposit slip† (Cash receipt) then transfers Cash Receipt Note to Accounting Division for booking entry. * Accountant makes the following entries: * With principal collection:Dr. : Cash / BankCr. : Loan to Customer * With interest collection:Dr. : Cash/ BankCr. : Interest Income * Accounting voucher printed out and signed by controller and chief accountant. | Application A*N*t Interest = ————- 360*100 A: Outstanding balance N:Days (From the last payment day to the next payment day). t:interest rate | 9. Overdue Debt Management * When the loan turns into overdue, debt management officer sends a Reminding Letter to the customer (at least once a month), approved by the Head/Vice of Debt Management Division. This letter is transferred to clients and a copy is also to deliver to the credit officer. * If the customers still don’t make payment after more than 3 times received the Reminding Letter, credit officer proposes to the Head of Client/ Project Investment Division to work directly with the customer’s representative to cover the debt. * Client/ Project Investment Division combines with Risk Management Division and Legal Divi sion if necessary to protect all the interests of VCB. | 10. | Contract liquidation and Collateral Release Collateral * After the client pays all principle and interest, Debt Management officer prepares and signs on Loan Closing Announcement (Thong bao dong h? so vay). * Client officer informs client of Loan Contract Liquidation (Form 7. 2). * Debt Management officer hands over all relevant documents to Client/ Project Investment Division before the former Division transfers to clients and sends the original of Handover Record (signed by both handover and takeover) to Debt Management for storage purpose. * Finally, Client/ Project Investment Division cancel Collateral Transaction Registry. | |

Little Buddha

Little Buddha Little Buddha was a movie staring Keanu Reeves about a boy named Jesse who was thought to be the reincarnation of a Tibetan teacher named Lama DorJe. In the movie, Jesse is given a book by Lama Norbu that explains how Buddhism originated. Followers believe that it was started by Prince Siddhartha, who was played in the movie by Keanu Reeves. According to the book, there were many signs from the beginning that indicate Siddhartha was a special being. Siddhartha was born in the forrest and his mother had him painlessly while standing up. When he was born, he was fully conscious.He could also fully stand and alk, where as regular babies can't do either. Whenever he would walk, lotus flower pedals would sprout up from below his footsteps. He also spoke of Nirvana before Nirvana was a thing. Siddhartha was born of royalty and he was protected from the world outside his palace. He got everything he wanted but one day he heard a song that was about everything he didn't know ab out the outside world. So one day he decided to leave the palace and finds out about all of the pain, suffering, and death there is taking place in the world and he discovers compassion.Siddhartha then moves out of the palace to try and find out more about the â€Å"Outside World. After days of being away from home, he finds a tribe called the Ascetic Tribe. The Ascetic Tribe were people who had reached Enlightenment but they were not Buddha. The Ascetic Tribe had very gruesome rituals they practiced. They would only eat dirt, bugs, leaves, and fruits and vegetables they could find. Siddhartha soon became an Ascetic and was one for 10 years until he heard a passing musician tell his pupil, â€Å"If you pull the string too tight, it breaks, but if it's too loose, it wont play. this led Siddhartha to believe the Ascetic life was too extreme, and he decided to go to the river to bathe. While he was bathing, a beautiful woman came up and offered him rice, and he took and ate the rice with the other Ascetics watching him. He was then banished from the Ascetic Tribe because he was disloyal to the religion. Siddhartha was now trying to find Enlightenment a different way. As Siddhartha was trying to find Enlightenment he meditated under a tree. The demon Mara didn't want him to progress and so he tried to distract Siddhartha by making him want his Five Daughters.The Five Daughters Of Mara are Pride, Fear, Desire, Ignorance and Greed. Siddhartha could not want any of these because if he id he would have to start the whole process of Enlightenment all over again. Mara tried to distract him with many images of discomforting things. For example, he had an army of soldiers light up flaming arrows and show them at him, but all that happened was that the arrows turned into flower pedals and landed all around him. Another example of Mara's distractions was a mirror image of himself talking about things he would want to desire but Siddhartha didn't listen and then Mara was o vercome.Siddhartha then reached Enlightenment. At the end of the movie, it turns out that Jesse and two other kids were all the reincarnation ot Lama DorJe. Lama Norbu said that it was extremely rare that a reincarnation can turn into three people, but he said it can happen, and in this case, it did happen. Lama Norbu said that when three people are a reincarnation, one person is â€Å"Mind,† another is â€Å"Body,† and the last is â€Å"Spirit. † Part 2: Colors In the first paragraph of this essay, I explained that the movie Little Buddha is about. boy named Jesse who was thought to be the reincarnation of a Tibetan teacher named Lama DorJe. Jesse lives in Seattle and we meet him when the Tibetan monks go to his house. Jesse's family life is going downhill because his Dad has basically Just lost his Job, is Dad's friend Just died, and they are about to lose their house. This is maybe why it is always portrayed as being gray and gloomy outside all the time, beca use they were trying to express his family's feelings. Also, everybody was always dressed in dark and grim colors such as black, dark blue, etc.In contrast, whenever you saw Siddhartha, he always had a sunny, golden, and bright setting around him. For example, when you first see him, when he is being born, that is when the setting was the brightest. Also, almost everybody was dressed in bright colors such as red, gold, and silver. This shows that Siddhartha is the erson who is going to be the person who is going to become the Buddha or the â€Å"Enlightened One† Or maybe since he was the â€Å"Enlightened One,† they try to deliberately put more light on Siddhartha always when we see him.However, during the period of time when Siddhartha is looking for Enlightenment, the light is a little bit darker than when he finds Enlightenment. But during the time he was trying to find Enlightenment with the Ascetics the colors were brown and gray, so in a way, that showed us that was not the right path to take. Then when he is tempted by Mara, the colors change to dark blue, gray, and black so we know that Mara is a bad omen. But then once Siddhartha conquers Mara, he reaches Enlightenment, and the colors are golden again.

Renaissance Literature Essay Example | Topics and Well Written Essays - 2000 words

Renaissance Literature - Essay Example Moreover, Renaissance period can be characterized by learning and discoveries of the new world as well as intellectuals. Because of all these happenings, many people argue that Renaissance literature was all about the power struggle at a time of rapid social change. This is true owing to the condition and the political temperature at the time. People wanted a political change hence pushed for reforms as well as inclusion in the leadership. Moreover, the clergy headed by the King of England had much power over the people, and there was a need to trim more powers to other bodies. Because of this, most Renaissance literature are about power struggles between the people and the King. The rest of the paper will discuss the notion that Renaissance literature is concerned with power struggle at a time of social change. During the Renaissance period, there was a "The Great Chain of Being† which was a hierarchy of superiority. It assumed that everything in the world had its place in a divinely hierarchical order. According to Norbook (2002), men had a place in this order making them subordinated by others. People believed that going against the order would bring illness making them fear challenging the notion. Similarly, human beings were also categorized, and there were some who were above the rest just a like a parent is above the child and takes charge. The man was categories between angel and beast hence confining him to one point. Through this, acting against human nature by not allowing reason to rule would place man at the position of the beast. However, the Renaissance writers challenged this notion and wanted to question it after developing discomfort. More (37) challenged the notion that religion had powers above the people by outlining the operations of the city states. According to More, religion plays the role of motivating people and giving them hope as opposed to threatening them. Similarly, the dark ages gave the

Drugs and Substance Abuse Essay Example | Topics and Well Written Essays - 750 words - 1

Drugs and Substance Abuse - Essay Example This has affected, in an adverse way, the anticipated economic gains that would have been made in the area. For the past 5 years, this wave of destruction has swept through the county of Mobley in spite of the public protests and demonstrations her residents have conducted. MADAAT has recorded successful initiatives over the last three years with more than 2700 persons rehabilitated and the rate of drug and substance abuse decreased by 30%. This will be a great event and a lot of activities will take place. There will be football and volleyball tournaments, debates on how to curb alcohol and drug abuse, free counseling on alcohol and substance abuse and training on how to counsel and care for drug addicts to help them rehabilitate. Mobley has lost about 300 very young and energetic youths due to drug abuse annually, according to MADAAT Secretary General, Mr. Godwin Brooke. â€Å"We urge the Mobley’s vast society, whether affected or otherwise, to try and come for the organized event. We further encourage all the individuals that wish to participate in any of the activities of the big day, to apply and submit their applications on-line through our website,† MADAAT Organizing Secretary said on his speech while addressing the students at Mobley College for Business Studies. â€Å"This event will add a lot of force to the fight against drug and substance abuse in Mobley. We target to achieve a decrement in this disaster practice by 10-15% by the end of this year,† he added. The Mobley Alcohol and Drug Abuse Awareness team was found and initially made up of 28 members from The Ashleigh University Christian Union, Mobley. Today, it is a well organized fraternity of men and women across the Mobley County; persons with common interests and beliefs to curb this monster that threatens to tear Mobley apart.

Global business enironment Essay Example | Topics and Well Written Essays - 2000 words

Global business enironment - Essay Example Although global organisation operations are intense in the developed nations, the developing nations have also been impacted in one way. Amid the globalisation and diversification of production, the benefit of business activities that are carried out abroad has increased rapidly than even domestic markets (David, Joakim & Richard, 2008).Therefore, the essay evaluates the advantages and disadvantages of globalization for business. Today wave of globalisation that began immediately after World War II has moved businesses and entire world economy to a state of interdependence, and it enabled it through making possible expansion of investment and trade across the national borders. Multinational companies that are always referred as borderless organisations have played a key role in accelerating the pace of world economic interdependence and integration by expanding their businesses (Wallerstein, 2009). Globalisation has led to the dismantling of national barriers and the breakdown of barriers to the flow of goods, capital, services, ideas and people, and the explosion in the volume, complexity and variety of those flows. In addition, it has led to increasing uniformity and standardisation among businesses, the growing homogenisation of infrastructure, policy, and ideas to conform to the global platforms(Wallerstein, 2009). For most of the business organisation, globalisation means an opportunity of taking advantage of scale, and exploiting synergistic benefits, as well as benefiting from the geographical merits and the market power advantages. However, according to the scale economy theory, the average cost per unit goes down as the amount of goods and services that are provided increases. Growth and expansion abroad of the business are the key strengths to getting the benefits of scale, hence achieving important cost reduction for the cost of a production unit, sales system

Discuss the claim that, despite repeated reform, the Common Essay

Discuss the claim that, despite repeated reform, the Common Agricultural Policy (CAP) still retains its protectionist nature - Essay Example These regulations cover rural development, horizontal matters like financial support and controls, direct payments for farmers among others. Most critics view the Common Agricultural Policy as a form of protectionism meant to defend European producers from inexpensive products produced outside the European Union. This paper is going to discuss the claim that despite repeated reform, the Common Agricultural Policy retains its protectionist nature. Over the years, the European Union has been a model in regional integration and trade promotion trough out the world. This is evidenced by its move to cut many trade barriers through bilateral trade agreements, giving grants to poor countries, not forgetting that its creation has enhanced trade among the member states in a very significant way. Most importantly, it can be noted that the European Union is one of the trading blocs with lowest tariffs on imports from non-member states. Although this claim is true to some extent, the European Union protects Agriculture, which is one of its member states’ key industry sectors through the Common Agricultural Policy. The Common Agricultural Policy enacts trade barriers on agricultural produce from outside the European Union and at the same time subsidizing the domestic producers among its member states. Subsidies and artificially higher prices sometimes lead to overproduction, hence food surpluses in the European markets. The European Union in turn sells the excess supplies to the world market through subsidized exports, ensuring that domestic farmers enjoy higher income and job security. These subsidized export products are sold below the market prices, competing unfairly with products from developing economies. Some of the surpluses are stored to make the food mountains which are often destroyed when they cannot be sold. Consumers on the other hand are compelled to pay artificially higher prices for the food

Barry Humphries and Patrick White Essay Example | Topics and Well Written Essays - 2500 words

Barry Humphries and Patrick White - Essay Example He was not only an actor but also a script writer, a film producer, an award winning writer, a star of London's West End musical theatre, and a landscape painter. Another noted name in Australian theatre was Patrick Victor Martindale White, also known as Patrick White. White was an author who was considered a major English-language novelist. During his career he published eight plays, twelve novels and two short story collections. "His fiction freely employs shifting narrative vantagepoints and a stream of consciousness technique" (Wikipedia 2007). He was awarded the Nobel Prize for Literature in 1973. Barry Humphries was born on 17 February 1934 in Melbourne, Australia. He is a noted Australian actor and comedian. Humphries nick name was 'Bazza'. Other than acting Barry Humphries also wrote comic strips. His comic strip Barry McKenzie about Australian living in London appeared in the magazine Private Eye. His nick name Bazza gave Australian slang wide distribution, particularly jokes on drinking and its results, much of which was created by Humphries himself. His childhood set the stage for his eventual career of an actor. Barry's father spent little time with him so he spent a lot of his time playing disguise in his backyard. His parent called him Sunny Sam. During his teens he began to go against the constraints of conservative suburban life and became artistic. When he was nine Humphries' mother gave all his books to the Salvation Army. This event led him to becoming a collector of rare books, a reader, a theatre fan and a painter. He dressed in a black cloak and black homburg and invented his first character, "Dr Aaron Azimuth". Barry was educated at Camberwell Grammar School. He was also sent to Melbourne Grammar School where he matriculated with excellent results in Art and English. Later he spent two years studying law, fine arts and philosophy at the University of Melbourne. During this time he became a part of Dada, the deconstructive and absurdist art movement. The Dadaist performances and pranks have become a part of Australian folklore. After leaving university he joined the newly formed Melbourne theatre company. It was now that he created the first version of his most famous character Edna Everage. The old fashioned housewife originally created as a character of Australian suburban narrow-mindedness, evolved over forty years to become a flamboyantly dressed, internationally acclaimed star, Dame Edna Everage. Humphries' other humorous characters include, nephew of Dame Edna, Barry McKenzie which went on to become a legendary comic strip hero. Sir Les Patterson, who has not only contributed to the Australian vernacular but also borrowed from it. An underground film-maker from the 1960's Martin Agrippa, a trade union official Lance Boyle, a failed tycoon Owen Steele and an art salesman Morrie O'Connor. Later, Humphries moved to Sydney and joined Sydney's Philip Street Revue Theatre. He appeared in Australia's first ever production of Samuel Beckett, Waiting for Godot, as Estragon. In the 1960s Humphries settled in London, where he became friends with leading artists from the British comedy scene including Peter Cook, Jonathan Miller, Willie Rushton and the like. While in London he

Risk Behavior in Youth Essay Example | Topics and Well Written Essays - 2500 words

Risk Behavior in Youth - Essay Example Most of the established studies on young people in Western societies have been devoted to an understanding of their transition within their families and schools towards adulthood and their working lives. During the different stages of their transition, the young people confront or create risks as they go through. Risk behaviours that include tobacco, alcohol, and drug use are common in young adults, and it is a common finding that those who engage in risky behaviours are prone to engage in additional risky behaviours with passage of time. Social sciences have established that as the number of risky behaviours increase, depression as a comorbidity emerges that take away the productive and fruitful time out of the youth (Viner, R. and Macfarlane, A., 2000). Although not universally true, the young people are prone to take risks sometimes to the extent of a risky life. More recent research in Europe, the UK, the US, and Australia demonstrate a out of bound mismatch between the conventio nal models of transition and the attitudes, choices, and experience of young people themselves in reality. The reason may be significant social and economic changes since the early 1970s. These could have introduced elements of uncertainty, unpredictability and risk into the lives of the young (Young, R., Beinum, MV., Sweeting, H., and West, P., 2007). Thus, it can be stated that risk is a useful concept in understanding young people. In the following sections, evidence for that would be analysed in order to find support for this statement, so some solution can be found to prevent this. Endemicity of Risk There is evidence that risk and uncertainty are certainly endemic, and technology and social institutions are unable to eliminate it. The modern notion of risk is guided largely by uncertainty. Harvest failure, pestilence, migrations, new currents in religion, technological developments, and the unforeseen consequences of urbanization have all exerted a powerful and typically unpredicted influence on the problems and difficulties the population including the young face (Case, S., 2006). Traditionally, lack of certainty in life was attributed to "the other" agencies beyond human control: the ignorance of imperfect humanity, divine agency, luck, destiny, or fate. Many events in the history of society have been the eye openers of the fact that risk has accompanied technical development and revealed the weaknesses of institutions for managing the resulting uncertainty. The social scientific study of people's responses to risk tends to focus on either their narrow cognitive or their broad sociocultural roots (Dworkin, J., 2005). The Young There is a diversity of experiences that characterises the lives of the young people. Although they belong to the same generation they have emerged with different aspirations for the future and have made different choices about their personal interests and priorities, and hence they have different life patterns that do not match with any linear assumption or prediction. Research has shown that young people do indeed possess a sense of persistence and determination in the face of frustrated expectations. After education, every

How does adult movies affect our lives Essay Example | Topics and Well Written Essays - 1500 words

How does adult movies affect our lives - Essay Example But interestingly, such reactions are not pronounced in response to violence and profanity, although these are equally harmful influences. Nevertheless, while people hesitate to talk about indulgence in pornography in the public space, it continues to be a part of their private lives. (Nutt, 2010, p.91) This is not a universal rule, of course, but applies to a majority of adult male population. The degree of patronage of adult women is lesser compared to that of men. Also, adolescents of both genders watch pornography on a regular basis. Uncontested as these facts may be, they are not openly acknowledged or discussed. This essay will argue that despite muted mention of adult movies in public lives of people, it does affect them deeply in many aspects. One of the problems thrown open by the Internet is the increased chances of inadvertent exposure to pornography. Peer-to-peer networking software, which facilitates easy and quick transfer of movie files among Internet users, is proving to be the chief mode of pornography consumption among adolescents and adults alike. But the issue arises when pre-teens get accidental exposure to advertisements and landing sites for pornographic material. Considering that pornography accounts for a majority of Internet traffic, it is near impossible for a regular user of the Internet to evade this deluge. In unfortunate cases where children get exposed to it, they can become adversely affected both psychologically and physiologically, leading to problems in their family, social and academic lives. (Nutt, 2010, p.91) Psychologist Patricia Greenfield has done extensive research on the influence of adult movies on the behavior and attitudes of children and adolescents. Her findings are consistent with the stated thesis of this essay, as there is hardly anything benign about this influence. For example, in her testimony to the Congressional Committee on Government Reform, she notes that inadvertent exposure to pornography when childr en and adolescents utilize peer-to-peer file sharing networks on the Internet, can lead to a range of adverse consequences. In her assessment, pornography and related sexual media such as music videos and R-rated movies available in the Internet does influence "sexual violence, sexual attitudes, moral values, and sexual activity of children and youth." (Greenfield, 2004, p.743) For example, "A number of surveys, from junior high to college, indicate that exposure to MTV (MTV-style music video files are very common on peer-to-peer networks) and R-rated films are correlated with premarital sexual permissiveness. Experimental studies confirm that exposure to music videos such as those seen on MTV can actually liberalize attitudes toward premarital sex, and this is particularly true for girls." (Greenfield, 2004, p.743) Further, a field experiment study revealed that those adolescents (males) who viewed adult movies that hinted at positive effects of sexual aggression such as the sexual arousal of the woman, made them more accepting of aggression in sexual and non-sexual contexts. Similarly, video depictions of "sexual relations between unmarried partners - in all-pervasive characteristic of pornography—affected 13- and 14-year-olds’ moral judgments concerning premarital and extramarital sex: Their judgments became more

Hw pt1 wk3 Assignment Example | Topics and Well Written Essays - 250 words

Hw pt1 wk3 - Assignment Example The other reason for the choice of insurance companies not to offer flood insurance is that they have to research on risks of floods and if they offer flood insurance, they have to set premiums at equilibrium with expected loss. Frequent floods make payments of premiums frequent leading to zero insurance, except for high end clientele who can afford to pay high premiums. Insurance in the United States and United Kingdom exist only owing to funds and subsidization but runs at a loss. There are two reasons suggested for Canada to adopt cross-subsidization scheme. The first reason is the belief by people that they are covered for floods yet in reality they are not, which hurts the insurance industry’s image. Secondly, it will provide growth opportunities owing to the fact that the insurance industry is a mature industry. Cross-subsidization entails payment of premium by non-risk homes but may result in moral hazard including building homes in high risk areas because they are insured. Watson, William. William Watson: Why universal flood insurance is a bad  idea. July 4, 2013. Retrieved from http://opinion.financialpost.com/2013/07/04/william-watson-why- universal-flood-insurance-is-a-very-bad-idea/ on February 19, 2014.

Unseen Commentary Essay Example for Free

Unseen Commentary Essay Old mother and her mother-in-law have a poor relationship as they are unable to communicate with each other well. Old mother’s mother-in-law felt that Old Mother was ‘incapable’ of giving birth to males. Thus Old Mother’s mother-in-law deemed Old Mother as one who was infertile and unable to produce any male children to the family. Therefore showing that Old Mother’s mother-in-law looked down upon Old Mother as she did not have much confidence in Old Mother to achieve her mother-in-law’s expectations of a daughter-in-law. Old Mother calls her mother-in-law as ‘the old haughty one’. This implies that Old Mother’s mother-in-law was arrogant. Thus to call someone arrogant shows that the person is proud and snooty, therefore difficult to maintain a good relationship as Old Mother’s mother-in-law despises old Mother. Old Mother also describes her mother-in-law as one with a ‘poisonous tongue’. This shows that her mother-in-law often criticises Old mother and often, these criticism are hurtful. Hence, it is difficult to maintain a good relationship when there is constant criticism of each other and lack of respect for one another. Old mother and her sister-in-law have a strained relationship as they are faced with the competition of being the ideal daughter-in-law with the best children. Old Mother experienced ‘bitter humiliation’ from her sister-in-law. Thus Old Mother was embarrassed by sister-in-law as they both were competing for their other-in-law’s favour by having the healthiest sons. This shows that through the competition between the two, Old Mother’s sister-in-law had done some things to purposely disgrace Old Mother thus straining their relationship. Also, Old Mother describes her sister-in-law to be ‘as spiteful as a snake’. This shows that sister-in-law as mean to Old Mother and was unpleasant towards Old Mother. Thus showing the stiff competition in the family to produce healthy sons in which caused Old Mother and her sister-in-law to be mean to each other. Also, Old Mother made many comparisons between her sons and the sons of her sister-in-law’s. One comparison made was that Old mother’s three sons were ‘healthy boys’ while her sister-in-laws son was ‘a sickly puny one’. Therefore the rivalry between old mother and her sister-in-law had resulted in a strained relationship. The relationship between Old Mother’ mother-in-law and sister -in-law is similar to that of old Mother and her mother-in-law. But here, mother-in-law is less pleased with sister-in-law’s son who was thin and small. Mother-in-law ‘spoke sharply’ to Second sister-in-law as her son was small. This shows that mother-in-law was unsatisfied with Second sister-in-law for giving birth to such an unhealthy child. When mother-in-law compared Old Mother’s son with Second sister-in-law’s son, she ‘clucked her tongue in disapproval’. Thus shows that mother-in-law is disappointed that Second sister-in-law did not raise her son to be healthy. Thus resulting in mother-in-law to despise Second sister-in-law and criticising her. Also, Second sister-in-law became ‘silent with resentment’. This shows that Second sister-in-law is offended by mother-in-law’s comparison of old Mother’s and her sons. Thus with anger boiling up in Second sister-in-law, she is unable to maintain a good relationship with mother-in-law as it would always lead to the comparison of the sons. ii. Old Mother is competitive and loves to win which creates a sense of intimidation in the readers. Old Mother let out a ‘gleeful chuckle’ when she remembered how her son was much better than Second sister-in-law’s. Old Mother had made a comparison between Second sister-in-law’s son who was older than Old Mothers second son but was only half the size. Old mother was glad and had felt that she had victory over Second sister-in-law. Hus showing how winning can bring about pride to Old Mother, hence old mother is competitive and delights in winning. Old Mother ‘chuckled in malicious triumph’ when Second sister-in-law’s son was criticised by mother-in-law while Old mother was praised for taking good care of her son. Thus old Mother was competitive and was elated that mother-in-law was in her favour. But Old Mother’s triumph was malicious, which was hateful thus creating a sense of intimidation as Old Mother’s aggressiveness is rev ealed. Old Mother kept recollecting the past of her winning Second second-sister-in-law and when mother-in-law was pleased with her. Old Mother’s health is ailing as her health had deteriorated over the years. Old Mother’s was ‘once robust’ but now she is resting in a hospital. This shows that old Mother was not as healthy and strong as she used to be. Thus she needs the help of nurses to take care of her so that she could be comfortable. Old Mother had ‘shrunk pitiably’ shows that she became very weak and her health had worsened a lot and she had shrivelled up to a pitiful sate. Thus showing that old mother has lost her health and most probably had contracted a disease which led to her being shrunk to such a state. Old Mother was ‘not in pain’ as she rested in the hospital. This shows that old Mother is not feeling any pain as her health is getting worse. But it may also imply that Old Mother was in pain previously before entering the hospital. The writer used repetition to convey the feelings and impressions of Old Mother to me. The repeated use of the ‘old haughty one’ to describe mother-in-law by Old Mother shows how much Old Mother despises mother-in-law’s criticism towards her. The criticism by mother-in-law had caused old Mother to be motivated to bear healthy sons into the family so that it would please mother-in-law. Thus, by pleasing mother-in-law of producing three healthy sons, Old Mother has ‘won’ her competition against mother-in-law. Old mother also repeatedly remembers the times whereby mother-in-law compares her children with that of Second sister-in-law’s. These comparisons shows old Mother’s competitiveness as she feels the pride of winning Second sister-in-law by having the more ideal grandson.

Protective Equipment Is to Reduce Employee Exposure to Hazards Essay Example for Free

Protective Equipment Is to Reduce Employee Exposure to Hazards Essay Fire is the rapid oxidation of a material in the exothermic chemical process of combustion, releasing heat, light, and various reaction products.[1] Slower oxidative processes like rustingor digestion are not included by this definition. The flame is the visible portion of the fire. If hot enough, the gases may become ionized to produce plasma.[2] Depending on the substances alight, and any impurities outside, the colorof the flame and the fires intensity will be different. Fire in its most common form can result in conflagration, which has the potential to cause physical damage through burning. Fire is an important process that affects ecological systems across the globe. The positive effects of fire include stimulating growth and maintaining various ecological systems. Fire has been used by humans for cooking, generating heat, signaling, and propulsion purposes. The negative effects of fire include water contamination, soil erosion, atmospheric pollution and hazard to human and animal life.[3] | Fire Technology is a peer-reviewed academic journal publishing scientific research dealing with the full range of actual, possible, and potential fire hazards facing humans and the environment.[1] It publishes original contributions, both theoretical and empirical, that contribute to the solution of problems in fire safety and related fields. It is published bySpringer in conjunction with the National Fire Protection Association.[2] Arson[1] is the crime of intentionally and maliciously setting fire to buildings, wildlandareas,[2] cars[3][4] or other property with the intent to cause damage. It may be distinguished from other causes such as spontaneous combustion and natural wildfires. Arson often involves fires deliberately set to the property of another or to ones own property as to collect insurance compensation.[5] Heat In physics and chemistry, heat is energy transferred from one body to another by thermal interactions.[1][2] The transfer of energy can occur in a variety of ways, among them conduction,[3] radiation,[4] and convection. Heat is not a property of a system or body, but instead is always associated with a process of some kind, and is synonymous with heat flow and heat transfer. Heat flow from hotter to colder systems occurs spontaneously, and is always accompanied by an increase in entropy. In a heat engine, internal energy of bodies is harnessed to provide useful work. The second law of thermodynamicsprohibits heat flow directly from cold to hot systems, but with the aid of a heat pump external work can be used to transport internal energy indirectly from a cold to a hot body. Transfers of energy as heat are macroscopic processes. The origin and properties of heat can be understood through the statistical mechanics of microscopic constituents such as molecules and photons. For instance, heat flow can occur when the rapidly vibrating molecules in a high temperature body transfer some of their energy (by direct contact, radiation exchange, or other mechanisms) to the more slowly vibrating molecules in a lower temperature body. Oxygen is a chemical element with symbol O and atomic number 8. Its name derives from the Greek roots á ½â‚¬ÃŽ ¾Ã Ãâ€š (oxys) (acid, literally sharp, referring to the sour taste ofacids) and -ÃŽ ³ÃÅ'ÃŽ ½ÃŽ ¿Ãâ€š (-gÃŽ ¿nos) (producer, literally begetter), because at the time of naming, it was mistakenly thought that all acids required oxygen in their composition. Atstandard temperature and pressure, two atoms of the element bind to form dioxygen, a colorless, odorless, tasteless diatomic gas with the formula O2. This substance is an important part of the atmosphere, and is necessary to sustain most terrestrial life. A fire extinguisher, flame extinguisher, or simply an extinguisher, is an active fire protection device used to extinguish or control small fires, often in emergency situations. It is not intended for use on an out-of-control fire, such as one which has reached the ceiling, endangers the user (i.e., no escape route, smoke, explosion hazard, etc.), or otherwise requires the expertise of a fire department. Typically, a fire extinguisher consists of a hand-held cylindrical pressure vessel containing an agent which can be discharged to extinguish afire. Fire prevention is a function of many fire departments. The goal of fire prevention is to educate the public to take precautions to prevent potentially harmful fires, and be educated about surviving them. It is a proactive method of reducing emergencies and thedamage caused by them. Many fire departments have a Fire Prevention Officer.In the general sense of preventing harmful fires, many aspects are discussed in the articles Fire protect ion and Fire safety. Wildfire suppression refers to the firefighting tactics used to suppress wildfires. Firefighting efforts inwildland areas requires different techniques, equipment, and training from the more familiar structure firefighting found in populated areas. Working in conjunction with specially designed firefighting aircraft, these wildfire-trained crews suppress flames, construct firelines, and extinguish flames and areas of heat to protect resources and natural wilderness. Wildfire suppression also addresses the issues of the wildland-urban interface, where populated areas border with wildland areas. Firewall may refer to: * Firewall (construction), a barrier inside a building or vehicle, designed to limit the spread of fire, heat and structural collapse * Firewall (automobile), the part of the vehicle that separates the engine from the driver and passengers * Firewall (computing), a technological barrier designed to prevent unauthorized or unwanted communications between computer networks or hosts * Firewall (Physics), a blast of Hawking Radiation seen by a freely falling observer upon crossing the horizon of a black hole. Firetrap firetrap is a British clothing company, founded in 1991,[1] specialising in premium menswear and accessories. It is the main brand within the WDT company (World Design and Trade), which also owns its sister brand Fullcircle along with previous brands SC51 and Sonnetti. Firetrap is firmly established internationally and is sold in more than 30 countries[2] and 1,500 stores worldwide. There are eight stand-alone stores in the UK: a Covent Garden store in London and others in Belfast, Liverpool, Leeds, EdinburghWestfield[disambiguation needed], Sheffield Nottingham (2010).[3] The brand is a key player worldwide with a new store in Dubai and concessions throughout Europe including Italy, Germany and France. Conflagration A conflagration or a blaze is an uncontrolled burning that threatens human life, animal life, health, or property. A conflagration can be accidentally begun, naturally caused (wildfire), or intentionally created (arson). Arson can be accomplished for the purpose of sabotage or diversion, and also can be the consequence of pyromania. During conflagration the property is damaged or destroyed by fire. Sometimes the conflagration produces a firestorm, in which the central column of rising heated air induces strong inward winds, which supply oxygen to the fire. Conflagrations can result in casualties, deaths, or injuries from smoke inhalation orburns. Combustion Combustion (pron.: /kÉ™mˈbÊÅ's.tÊÆ'É™n/) or burning is the sequence of exothermic chemical reactions between a fuel and an oxidant accompanied by the production of heat and conversion of chemical species. The release of heat can produce light in the form of either glowing or aflame. Fuels of interest often include organic compounds (especially hydrocarbons) in the gas,liquid or solid phase. In a complete combustion reaction, a compound reacts with an oxidizing element, such asoxygen or fluorine, and the products are compounds of each element in the fuel with the oxidizing element. For example: CH4 + 2 O2 → CO2 + 2 H2O + energy A simple example can be seen in the combustion of hydrogen and oxygen, which is a commonly used reaction in rocket engines: 2 H2 + O2 → 2 H2O(g) + heat The result is water vapor. Complete combustion is almost impossible to achieve. In reality, as actual combustion reactions come to equilibrium, a wide variety of major and minor species will be present such as carbon monoxide and pure carbon (soot or ash). Additionally, any combustion in atmospheric air, which is 79 percent nitrogen, will also create several forms of nitrogen oxides. Fire point The fire point of a fuel is the temperature at which it will continue to burn for at least 5 seconds after ignition by an open flame. At theflash point, a lower temperature, a substance will ignite briefly, but vapor might not be produced at a rate to sustain the fire. Most tables of material properties will only list material flash points, but in general the fire points can be assumed to be about 10  °C higher than the flash points. However, this is no substitute for testing if the fire point is safety critical. Degree Celsius Celsius, also known as centigrade,[1] is a scale and unit of measurement for temperature. It is named after the Swedish astronomer Anders Celsius (1701–1744), who developed a similar temperature scale. The degree Celsius ( °C) can refer to a specific temperature on the Celsius scale as well as a unit to indicate a temperature interval, a difference between two temperatures or anuncertainty. The unit was known until 1948 as centigrade from the Latin centum translated as 100 and gradus translated as steps From 1743 until 1954, 0  °C was defined as the freezing point of water and 100  °C was defined as the boiling point of water, both at a pressure of one standard atmosphere with mercury being the working material. Although these defining correlations are commonly taught in schools today, by international agreement the unit degree Celsius and the Celsius scale are currently defined by two different temperatures: absolute zero, and the triple point of VSMOW (specially purifi ed water). This definition also precisely relates the Celsius scale to the Kelvin scale, which defines the SI base unit ofthermodynamic temperature with symbol K. Absolute zero, the lowest temperature possible at which matter reaches minimum entropy, is defined as being precisely 0 K and −273.15  °C. The temperature of the triple point of water is defined as precisely 273.16 K and 0.01  °C. This definition fixes the magnitude of both the degree Celsius and the kelvin as precisely 1 part in 273.16 (approximately 0.00366) of the difference between absolute zero and the triple point of water. Thus, it sets the magnitude of one degree Celsius and that of one kelvin as exactly the same. Additionally, it establishes the difference between the two scales null points as being precisely 273.15 degrees Celsius (−273.15  °C = 0 K and 0  °C = 273.15 K).[3] Fahrenheit Fahrenheit (symbol  °F) is a temperature scale based on one proposed in 1724 by, and named after, the physicist Daniel Gabriel Fahrenheit (1686–1736).[1] Within this scale, the freezing of water into ice is defined at 32 degrees, while the boiling point of water is defined to be 212 degrees on Fahrenheits original scale the freezing point of brine was zero degrees. The Fahrenheit scale was replaced by the Celsius scale in most countries during the mid to late 20th century, though Canada retains it as a supplementary scale that can be used alongside Celsius.[2][3][4][5] Fahrenheit remains the official scale of the United States,Cayman Islands, Palau, Bahamas and Belize.[6] The Rankine temperature scale was based upon the Fahrenheit temperature scale, with its zero representing absolute zero instead. Personal protective equipment Personal protective equipment (PPE) refers to protective clothing, helmets, goggles, or other garments or equipment designed to protect the wearers body from injury. The hazards addressed by protective equipment include physical, electrical, heat, chemicals, biohazards, and airborne particulate matter. Protective equipment may be worn for job-relatedoccupational safety and health purposes, as well as for sports and other recreational activities. Protective clothing is applied to traditional categories of clothing, and protective gear applies to items such as pads, guards, shields, or masks, and others. The purpose of personal protective equipment is to reduce employee exposure to hazards when engineering and administrative controls are not feasible or effective to reduce these risks to acceptable levels. PPE is needed when there are hazards present. PPE has the serious limitation that it does not eliminate the hazard at source and may result in employees being exposed to the hazard i f the equipment fails.[1]

Ageing and Disability in New Zealand

Ageing and Disability in New Zealand History of Ageing in New Zealand On a National level during the 1860s there were charitable institutions set up by charitable aid boards to help older people in New Zealand. But prior to the 1880’s, the New Zealand government did not have health or welfare policies aimed towards older people. Mortality rates then were high than it is today. The service delivery for aged care in New Zealand historically developed on a regional basis causing variable differences in the type of delivery and services for the health of older people. In 1885 the Hospitals and Charitable Institutions Act made a policy that distinguishes the connections between ageing , illness and impairment which led to ageing becoming a medical terminology. Then in 1889 the first publicly provided pension was created and called a pension for â€Å" persons of good character† that were aged 65 and above. It was seen as a better alternative than the exiting â€Å"civil list† which relied on grace and favour which meant that only a few people will be able to get it. This reform was made to recognize the contributions of Maori and Pakeha in the land wars and this was handled mostly on a Regional level where government handled the funding , the local courts decided the eligibility and the post office sent out the payments. This strengthened the institutionalisation as the best way to care for the elderly and 65 was the statutory age for for retirement and pension has become a source of income which also led for ageing to be assessed medically for an older person to be eligible for support. Nationalisation for the welfare of the elderly was realised with the creation and passing of the Social Security Act of 1939, by this time New Zealand was world renowned for it’s advanced social welfare policies including old-age pension. It introduced free healthcare services to the elderly and and provided a wide range of welfare benefits. The establishment of the act made it less restrictive for older people to receive their pensions and medical benefits. The Act introduced a concept that every New Zealand citizen had a right to an appropriate standard of living and that it was the responsibility of the community to make certain that every member is safe against the pitfalls of a struggling economy from which the people cannot protect themselves. It was thought of as a solution that will end poverty in New Zealand. It had three main objectives: as a substitute for the existing system of non-contributory pension system and change it to a monetary benefits system where its ci tizens would be contributing according to their means and could take from according to what they need; to provide a nationalised superannuation or pension; and to start a universal system for the delivery of medical care benefits. In 1949 subsidies and grants was offered to religious and welfare organizations to build and run rest homes which resulted in the growth of services available for older people in particular to residential care. In 1955 the Advisory Committee on the Care of the Aged was established but changes were still far from being made as the care for the elderly is still focused on medical issues so it remained institutionalized. But in the 1960s, subsidies increased to help for the care of the elderly and it was recognised that support in the community level was needed. The 1970s and 80s saw the change in funding for elderly care and it moved away from charitable and voluntary to the private sector which led to more than 30% increase in the number of licensed rest homes in the country. The Geriatric Hospital Special Assistance Scheme was introduced, this scheme allowed hospital boards to put patients seeking public care into private ones and by the end of 1985 81% of patients in Auckland’s elderly population was under the GHSAS. In 1993 the Regional Health Authorities was established and introduced a division between the health care providers and purchasers. Funding was separated into acute and chronic care. The RHA contracted with public providers regarding acute care, rehabilitation and clinical services and religious or welfare while chronic care was contracted to private providers. This saw a marked in increase in the establishment of rest homes reaching up to 460% in some areas. In 2002 a new certification system saw the deregulation of the aged care industry and allowed facilities to develop their own staffing ratio. This year the Health of Older People Strategy was drafted, the strategy sets out a program to refocus health and support services to meet the needs of older people in the current and future situations. It is designed to be a guide to providers, planners and funders of health support services in the integration of the continuum of care. This ensures that the right services are provided at the right time in the right place by the right provider. This calls on everyone in the health industry to work together in the interest of providing quality health services for older people. Policies , Strategies and Funding New Zealand’s Health of Older People Strategy outlines policies, strategies, guidelines and how funding will be provided in the care of older people. The strategy has eight core objectives: Older people and their family/whanau are able to make well-informed choices on their options for a healthy living, healthcare and their support needs. Quality health and disability support programmes will be integrated around the needs of older people and they will be helped by policy and service planning. 3. The funding and service delivery will provide promotion of prompt access to a quality integrated and disability support services for older people, their family or their carers. 4. The health and well being of older people will be promoted through programmes and health initiatives. Older people will have access to primary and community based health services that will promote and improve their health and functioning. Access to health services in a timely mainly to improve and maitain the health of the older people. Integration of general hospital services with any community based care and support. Older people that has high and complex health and disability needs shall be given access to flexible, prompt and well coordinated services and living options that will take into consideration the needs of their family and carers. The Ministry of Health and the District Health Boards is responsible for implementing the Health of Older People Strategy. The District Health Boards need to implement these strategies by 2010 and each of the District Health Boards will need to determine on when and how these strategies will be implemented. A few number of DHBs, especially those with a high number of older people in their population have already began and established working groups to plan and develop integration of all services for older people. They work closely with the Ministry of Health to ensure that continuum of care for the elderly is achieved. The Ministry of Health will be the monitor to the DHBs progress in implementing the Health for Older People Strategy against the plans they have set out on a yearly basis. They will also initiate a review of the progress every three years that will coincide with the status reports for the implementation of the Positive Ageing Strategy from the Ministry of Social Develo pment. The Ministry will also undertake three-yearly reviews of progress to coincide with Ministry of Social Development status reports on implementing the Positive Ageing Strategy. The Ministry of Health will provide advice to the government on future funding for older people’s health and disability support services including the level of public funding and individual contributions and incentives for clients and service providers. The Ministry of Health is the one undertaking the responsibility of heading three funding projects to contribute to this strategy. 2.2 Terminology for older people Older people Aged 65 years and over and where superannuation or pension starts Baby boomers refers to people who were born after World War 1 and World War 2 where there was a marked increase in births per year Ageism the negative stereotype or discrimination against people of older age Age Discrimination the unfair and unequal treatment of people on the basis of age. Gerontology is the study of social, psychological and biological aspects of ageing Geriatrics the study of diseases in older people Elderly advanced beyond middle age Senior a person who is more advanced in life Attitudes , Stereotypes and Barriers Towards Older People In general people have negative views and attitudes towards older people. Like ageism which can be defined as systematic way of stereotyping and discriminating against people just because they are considered of old age. They are typically stereotyped as frail, weak, ill, that they are suffering from mental health issues and mental deterioration, they are poor and dependent, they are called senile and ancient, elderly are thought to have no sexual desires . On the other hand some people view old people as people living in extravagant lifestyles and that they just take from the welfare of the state. In addition to this since old people have benefits that they can get from the government especially special services from the health and welfare sector people see old people as a burden to society. These stereotypes are in fact in direct contrast to the reality that in fact the majority of older people are leading fit, healthy and independent lives. It is said indirect forms of discrimination, such as barriers to access of services where older people are not being prioritized when they are accessing some form of service like for example wanting to have a phone line connected, inadequate transportation as a form of structural barriers where elderly does not have access to convenient ways of transportation, waiting in emergency or outpatient departments in hospitals and community services that are underfunded and frequent. There are cultural barriers in meeting health needs like for example for the Maori, they perceive health in a holistic approach and they have the four cornerstones of Maori health that includes the mind, the spirit, the body and the family, and they believe in the practice of rangoa or traditional Maori medicine, often times this becomes a barrier because health care providers does not take this into consideration and therefore Maori are not able to access health services because they believe that Pakeha does no t understand how to treat them. Financial barriers are also experienced by the elderly especially if they have no family to support them and they have no savings to use. Another type of barrier is the communication barrier wherein the younger generation does not understand how to deal with the older people. It is often that some practices that were not done in the past are being accepted today , like for example male carers caring for female elderly, this causes a barrier in providing care for them. The Governments Positive Ageing priorities are outlined where the The Minister for Senior Citizens has identified three priority areas that are linked to the goals of the New Zealand Positive Ageing Strategy which are : Securing employment opportunities for mature workers where they are given flexible working hours Encouraging a change in attitudes towards ageing and older people by promoting intergenerational programmes and to reinforce the important contributions of older people to society The protection of rights and interests of older people by raising awareness of the abuse of the elderly and the prevention of neglect The New Zealand Positive Ageing Strategy helps promote and reduce barriers experienced by older people. They also improve services that older people can access. They have Ten Goals which are: 1. Income provide adequate income for older people 2. Health fair, prompt and accessible health services for older people 3. Housing provide an affordable and proper options for housing to older people 4. Transport provide transport services that older people can afford and have adequate access to 5. Ageing in the community older people can be safe and secure as they age within the community 6. Cultural diversity older people are given choices that are appropriate for cultural diversity in the community 7. Rural services when accessing services in the rural communities , it will ensure that older people are not disadvantaged 8. Positive attitudes to ensure and propagate awareness so people of all ages have a positive attitude towards ageing and older people. 9. Employment opportunities it aims to eliminate ageism and promote work opportunities that have flexible work hours for older people. 10. Personal growth and opportunities to increase opportunities for personal growth for the older people Up to today even if there are strategies and programs being rolled out by the government to increase awareness about understanding people with old age but because of these negative attitudes, stereotypes and barriers older people perceive that they are denied to participate in making decisions about their life and their health. Elder abuse in the form of physical, verbal , emotional and neglect is common in the home and in residential facilities because of the wrong way people think about the elderly. 2.3 Service provisions and access frameworks Older people find it hard to cope on their own especially if they do not have any family to support them. The Ministry of Health along with other agencies has service provisions and access frameworks that older people can utilise to help maintain their independence and quality in life, be able to stay in their own home as long as they can, and to be able to participate in their respective communities. Support services are funded and can be accessed through District Health Boards and these services are supplied by the Ministry of Health Disability Support Services, DHBs and Accident Compensation Corporation that usually hires a private contractor to provide services. These services include assistance with personal cares, household support, support for the older persons carer and support with equipments that older people may need to help with their safety at home. To be able to access these support services an older person must be a New Zealand citizen or resident who is eligible to re ceive publicly funded health services and they must meet the criteria after needs assessment. Older people who wish to access the services can coordinate with their local DHBs to be able to assessed on what support they are eligible for. The Ministry of Social Development also has service provisions and frameworks that are put in place to benefit older people like: Providing policy advice , research on retirement income and advice on a whole range of issues that affects the older people Promoting positive ageing Providing income security for veterans Administer SuperGold Card, Community Services Card and Residential Care Subsidy Provide funding for services that reduces the occurrence of elder abuse and neglect 2.4 References Auckland District Health Board. (2013). Health of Older People. Retrieved from http://www.adhb.govt.nz/planningandfunding/health%20of%20older%20people.htm Ministry of Social Development. (2007). Older People. Retrieved from http://www.msd.govt.nz/about-msd-and-our-work/publications-resources/corporate/statement-of-intent/2007/older-people.html Ministry of Social Development. (2001). Positive Ageing Goals and Key Actions. Retrieved from http://www.msd.govt.nz/about-msd-and-our-work/publications-resources/planning-strategy/positive-ageing/goals-and-actions.html Ministry of Health. (2013). What can you expect from home support services. Retrieved from http://www.health.govt.nz/your-health/services-and-support/health-care-services/services-older-people/support-services-older-people/what-you-can-expect-home-support-services Ministry of Health. (2014). Health of Older People. Retrieved from http://www.health.govt.nz/our-work/life-stages/health-older-people Ministry of Health. (2002). Health of Older People Strategy. Retrieved from http://www.health.govt.nz/publication/health-older-people-strategy New Plymouth District Council. (2010). Positive Ageing Strategy. Retrieved from http://www.newplymouthnz.com/CouncilDocuments/PlansAndStrategies/PositiveAgeingStrategy.htm#nz Oregon Department of Human Services. (n.d.). Myths and Stereotypes of Aging. Retrieved from www.oregon.gov/dhs/apd-dd-training/EQC Training Documents/Myths and Stereotypes of Aging.pdf Jaqueline Villaflores Civil ID 13161001

Case Study :: essays research papers

Telecommunications is the commercial and non-profit organization involved in development, production, distribution, and exhibition of entertainment and information to the public by electronic means. Recently, interactive media has began to interest many consumers. Of the four media functions, the distribution section is most effected by any changes made in the industry.   Ã‚  Ã‚  Ã‚  Ã‚  Because changes like these are always being made, media businesses must be prepared, so they can continue to produce revenue and profit. Distribution receives the most attention because it is necessary to learn the consumer demand for interactive media, and what will be the most effective way to distribute this service. This change also impacts distribution because they must do research on the audience. And, after doing this, they'll know and respond to the interests and needs of the consumer. Case Study #2   Ã‚  Ã‚  Ã‚  Ã‚   Telecommunications is characterized as an industry of technology and innovation. Business includes the use of cameras, computers, transmitters and many more technical devices. Because of this, telecommunication managers must have a basic technical understanding of this business.   Ã‚  Ã‚  Ã‚  Ã‚  Technical skills in a manager are important because, one must be able to supervise employees, and operate facilities. Every year there are new developments in modern technology. These technological changes present serious challenges to media management. They have to continuously make decisions on what new equipment to buy for the company, and what will be needed to stay on top.   Ã‚  Ã‚  Ã‚  Ã‚  Basically, understanding radio waves, computer operations, recording systems etc†¦ will allow the media manager to make wise purchases, expansions and employee decisions in a constantly changing, high-tech industry. Case Study #3   Ã‚  Ã‚  Ã‚  Ã‚  The product-life cycle theory marks the stages of industrial development from innovation to growth, maturity and decline. Many of the major media businesses are in the mature stage. Unfortunately, a few businesses are in decline. In order to stay in business, many of these companies must reposition themselves for an information-based economy.   Ã‚  Ã‚  Ã‚  Ã‚  In order to stay on top during this changing economy, businesses have to concentrate on the way the new products are delivered to consumers. In the innovative stage of the Product-Life Cycle, producers need to spend most of the time in research and development (making and refining the product), and in marketing (convincing consumers to buy). The goal is to influence consumers to sample a product by impressing them by its value.   Ã‚  Ã‚  Ã‚  Ã‚  Competition is a big part of the Growth Stage.

Managing Personal Finances Essay -- Argumentative Persuasive Essays Fi

Managing Personal Finances Managing personal finances is an important skill to acquire. However, no where in school is this subject taught. As a result of a lack of preparation, our society is subject to a high percentage of people who lack financial success. Those who are successful at managing their personal finances will find that they are successful in many other areas as well. To learn how to manage personal finances there are books and web sites that provide a step by step guide to successfully managing personal finances. Those who lack financial success often possess many of the same traits. The first reason most people lack financial success is because they lack knowledge, or better yet, a desire to gain knowledge. If a person is not interested in learning how to manage their personal finances, then it is unlikely that they will become successful in doing so. Don’t procrastinate! Successful people get things done early; they are the first to turn things in, and the first to see results. There is no time like the present, so make the most of every day. If a person has not learned how to manage their time, they are also likely to lack financial success. Time that is spent doing nothing, only takes time away from which you can be doing something to improve yourself and your financial status. Also, people who lack financial success, have a lack of foresight. Achievers can look beyond the immediate and into the future. It is important to weigh t...

Us-Ukraine Relations :: essays research papers

US- Ukraine Relations   Ã‚  Ã‚  Ã‚  Ã‚  Recently with the Ukrainian presidential elections, the relationship between the U.S. and the Ukraine has come to the forefront of International policy. Ukraine has been making strides in reformatting its government and culture in a change from communism to democracy. Already they have changed from a command to free market, to an ownership society, and the consolidation of powers should be coming along smoothly with the new president. Lastly, the Ukrainian government has shown its willingness to work with western countries by aligning some polices with the E.U., N.A.T.O., and the U.S. This willingness was also proven in their part in the signing of the START treaty and the signing of the Nuclear Non-Proliferation Treaty   Ã‚  Ã‚  Ã‚  Ã‚  Currently Ukraine has a plethora of natural resources, arable land, and a willing workforce. This combination, with the right economic stimulus can flourish creating a stable and extremely potent economy. In order limit the Russian influence in the area, we must send economic stimulus packages to revitalize the Ukrainian industries. This has already shown promise with the Gore- Kuchma commission and should be continued. Simultaneously it is important that we begin forming a strong trade relationship, focusing on limiting the Ukraine’s need for Russia, by providing an alternate means for goods.   Ã‚  Ã‚  Ã‚  Ã‚  It is important that the U.S. insures Ukrainian independence from Russia. If the Ukraine became part of Russia, not only would Russia obtain the worlds leading supplier of ICBMs, But other countries part of the former Soviet Union are at risk of losing their independence. Russia’s interest in the region has recently come to light during the election scandal of 2004. Russia’s president, Vladimir Putin strongly supported candidate Yanukovych in the election. Yanukovych’s main policies dealt with â€Å"Russifying the Ukraine†, and obviously the west did not support this. On the other hand, Yanukovych’s opponent Yushchenko supports more western based ideas. During the investigation into the voter fraud, it is important to point out the massive public protest to the outcome of the election, the so called Orange Revolution. This protest against the government shows the peoples’ want for a democratic government and willingness to fight the government using industry strikes and sit ins. Another important point was the poisoning of Yushchenko which was linked to the KGB and the Russian government. The results of this election shows the need for the United States to help wean the Ukrainian government off of Russian influence.

Fyne Piece of Marketing Case Study

CASE STUDY 1. 1 A ‘FYNE’ PIECE OF MARKETING As the strode purposefully into the board room to make his presentation to the firm’s monthly director’s meeting, Fred Fahr, General Manager of Fyna Foods Ltd, felt just great. His confidence was that of someone who knows he has faced a problem and come up with the right answers. ‘Ladies and gentlemen,’ he began, ‘as you are aware, two months ago we were given the opportunity to supply the Beefies Hamburger Chain with their new Supa-Long French fries.At the time, we all agreed this was great potential business for Fyna Foods, but that it also posed a major problem for us – what to do with the excess potato left over after we supply Beefies with the extra-length fries. Unfortunately, we still haven’t been able to come up with a perfectly square potato! To dump this excess material would mean almost certainly making a loss on the Supa-Long Fires business. I am very pleased to be able to report to you today; however, that my team has come up with what we feel is a pretty fine solution. Fred deliberately paused as he sensed the increased air of anticipation around the table. Even old Thomas Fynaski, the firm’s octogenarian founder, seemed to rouse himself from his doze. ‘We found the answer by combining the excess potato material with other vegetables to create a breakfast burger,’ Fred went on. ‘I have to say the lab boys have done a really good job and created a product that Fyna Foods can be proud of. My family doesn’t usually eat hot breakfasts, but we all tried some the other morning and agreed they were really quite nice.Once we had the product developed I gave it to our marketing people and they’ve decided to call it â€Å"Bubble and Squeak† – it’s what we used to call leftovers back in the 1960s. I am sure we all remember when we were kids,’ he joked, ‘how good leftovers used to tas te the next morning. We’ve decided to advertise it as â€Å"The delicious breakfast alternative to bacon and eggs†. ’ ‘What about the factor? ’ one of the director asked. ‘This product doesn’t look like anything we produce at moment. ‘Well, you know how our Production Department’s managers are,’ replied Fred. ‘If the factory had its way, we’d never produce anything that wasn’t quick and cheap to run through the machines. Anyway, we have agreed to pack the new line in boxes of 24 burgers, which nicely fits our packaging machinery. The factory were pleased with that. ’ ‘How do the numbers stack up, Fred? ’ asked Daphne Green, the Finance Director. ‘Pretty good, actually,’ Fred replied as he flicked up a chart. See, we start with the excess potato tonnage from the Supa-Long contract. That’s equivalent to sales about 400,000 packs of Bubble and Squeak in the fir st year. We think the Supa-Long contract is going to grow at about 10 percent per annum, so we also need to budget to increase Bubble and Squeak’s sales by that amount each year. We do have a bit of problem with price, which I’m still working on. The Sales Department is concerned it won’t be able to move these volumes of product at the price the accountants have given us.I’m not too worried about that, though, because the product development people, in their normal way, have produced a super premium quality product in the test kitchen – a bit too good, really, for the market we’re aiming at. I’m confident that we can play around with some of the ingredients and quantities and get the product costs down to a level that Sales can live with. ‘We’ve got a few rough edges to smooth off,’ concluded Fred. ‘But, overall I think we’ve come up with an excellent solution that lets us take on the Supa-Long contrac t and gives us a great new product for Fyna Foods. There was a general murmur of approval around the table. As it subsided, however, Fred noticed that Bill Wyse, the recently retired Marketing Director of a large transnational food business had his hand raised waiting to catch the chairman’s eye. As silence returned to the room he spoke for the first time during the meeting. ‘Well, Fred,’ he said quietly. ‘You’ve obviously put a lot of work into this. I can tell you feel you’ve done a great job. But in my humble opinion, you don’t seem to appreciate what marketing is all about. ’ Questions 1.Collect three descriptions of marketing, one from a text, one from a marketing practitioner, and one form someone who does not work in the marketing fied. Which perception seems the closes to Fyna Foods team’s activities on the Bubble and Squeak project? Justify your choice. 2. From the perspective of Bill Wyse, what differences are th ere between the production stage, the selling stage and the marketing stage of marketing management evolution? 3. In what areas might a food manufacturing company such as Fyna Foods be subject to societal criticisms?

A Game of Thrones Chapter Fifty

AryaHigh, Syrio Forel c each(prenominal)ed a charge, slashing at her degree. The produce firebrands noi regaind as Arya parried.Left, he yelled, and his mark came go. Hers darted to meet it. The cluck made him click his teeth together.Right, he utter, and Low, and Left, and Left once again, faster and faster, moving forward. Arya locomote before him, chec powerfulness each b woeful.Lunge, he take to tasked, and when he thrust she side measuring rodped, swept his brand name break done, and thinned at his shoulder joint. She just about touched him, almost, so soaked it made her grin. A abandon of hair dangled in her midsection, limp with sweat. She pushed it a room with the impale of her hand.Left, Syrio sang out. Low. His eruptionbrand was a blur, and the Sm in all Hall echoed to the clack clack clack. Left. Left. High. Left. Right. Left. Low. LeftThe timbery blade caught her juicy in the breast, a abrupt acidulated blow that hurt all the more(prenomi nal)(prenominal) because it came from the wrong side. Ow, she cried out. She would ingest a impertinent bruise in that respect by the metre she went to sleep, somewhere out at sea. A bruise is a lesson, she t elder herself, and each lesson makes us better.Syrio stepped back. You are slain now.Arya made a face. You cheated, she give tongue to hotly. You said left and you went moodyice. incisively so. And now you are a death similar girl.But you liedMy words lied. My eyeball and my arm shouted out the truth, exactly you were non seeing.I was so, Arya said. I watched you each reciprocal ohmWatching is non seeing, exsanguinous girl. The peeing dancer sees. write out, pose take the stain, it is clock for listening now.She followed him everyplace to the fence in, where he settled onto a bench. Syrio Forel was graduation exercise make to the Sealord of Braavos, and are you knowing how that came to pass?You were the finest swordsman in the city.Just so, exactly w hy? Other hands were stronger, faster, younger, why was Syrio Forel the high hat? I pass on report you now. He touched the tip of his fine figure lightly to his eyelid. The seeing, the true seeing, that is the seet of it. larn me. The ships of Braavos sail as re locomote as the winds blow, to lands strange and wonderful, and when they return their jacket crowntains fetch fairy animals to the Sealords menagerie. Such animals as you befool neer seen, striped horses, great spotted liaisons with necks as considerable as stilts, hairy mouse-pigs as immense as cows, stinging manticores, tigers that halt their cubs in a pouch, terrible manner of walking lizards with scythes for claws. Syrio Forel has seen these things.On the sidereal day I am speaking of, the first sword was new idle, and the Sealord send for me. Many bravos had add to him, and as many an(prenominal) had been sent away, n supernatural could arrange why. When I came into his presence, he was seated, a nd in his traffic circle was a spicy yellow cat. He told me that bingle of his captains had brought the beast to him, from an island beyond the sunrise. harbor you ever seen her desire? he asked of me.And to him I said, Each night in the alleys of Braavos I see a thousand like him, and the Sealord laughed, and that day I was named the first sword.Arya screwed up her face. I dont on a lower floorstand.Syrio clicked his teeth together. The cat was an common cat, no more. The separates liveed a pleasing beast, so that is what they pr everywhereb. How large it was, they said. It was no bigger than any other cat, only fat from indolence, for the Sealord fed it from his own table. What curious minuscular ears, they said. Its ears had been chewed away in kitten fights. And it was seemingly a tom turkeycat, further the Sealord said her, and that is what the others see. atomic number 18 you hearing?Arya thought about it. You saw what was thither.Just so. Opening your look i s all that is needing. The heart lies and the head plays tricks with us, solely the eyeball see true. Look with your eyes. Hear with your ears. degustation with your mouth. Smell with your nose. Feel with your clamber. thusly comes the sen seasonnt, afterward, and in that way knowing the truth.Just so, said Arya, grinning.Syrio Forel allowed himself a smile. I am thinking that when we are reaching this Winter heavy-handed of yours, it will be condemnation to put this needle in your hand.Yes Arya said eagerly. Wait till I show JonBehind her the great woody gates of the Small Hall flew return with a resounding crash. Arya whirled.A horse of the Kingsguard stood below the arch of the entry with five Lannister guardsmen set up behind him. He was in adequate armor, however his visor was up. Arya remembe bolshy his droopy eyes and rustcolo exit whiskers from when he had come to Winterfell with the king Ser Meryn Trant. The personnel casualty cloaks wore place apparels ov er turn leather and steel caps with lion crests. Arya Stark, the horse said, come with us, child.Arya chewed her lip uncertainly. What do you motive?Your suffer wants to see you.Arya took a step forward, precisely Syrio Forel held her by the arm. And why is it that cross Eddard is sending Lannister men in the lay out of his own? I am wondering. discernment your place, bound master, Ser Meryn said. This is no concern of yours.My father wouldnt send you, Arya said. She snatched up her work over by sword. The Lannisters laughed. congeal shore the stick, girl, Ser Meryn told her. I am a Sworn Brother of the Kingsguard, the White Swords.So was the Kingslayer when he killed the old king, Arya said. I dont have to go with you if I dont want.Ser Meryn Trant ran out of patience. dash her, he said to his men. He lower the visor of his helm.Three of them started forward, chainmail clinking gently with each step. Arya was fulminantly panicky. terror runways dimer than swords, s he told herself, to sulky the racing of her heart.Syrio Forel stepped between them, tapping his woody sword lightly against his boot. You will be fi permit there. Are you men or dogs that you would expose a child?Out of the way, old man, unmatchable of the ruddy cloaks said.Syrios stick came whistling up and rang against his helm. I am Syrio Forel, and you will now be speaking to me with more respect.Bald bastard. The man yanked free his longsword. The stick instigated again, blindingly fast. Arya perceive a ratty crack as the sword went clattering to the treasure floor. My hand, the guardsman yelped, cradling his upset(a) fingers.You are quick, for a dancing master, said Ser Meryn.You are slow, for a knight, Syrio replied. scratch disregardcelled the Braavosi and bring me the girl, the knight in the snowy armor commanded.Four Lannister guardsmen unsheathed their swords. The fifth, with the broken fingers, spat and pulled free a other(prenominal)er with his left hand .Syrio Forel clicked his teeth together, sliding into his weewee dancers stance, presenting only his side to the foe. Arya child, he called out, never looking, never taking his eyes off the Lannisters, we are done with dancing for the day. crush you are pass now. Run to your father.Arya did not want to leave him, alone he had taught her to do as he said. agile as a deer, she whispered.Just so, said Syrio Forel as the Lannisters unlikable.Arya retreated, her own sword stick clutched tightly in her hand. Watching him now, she cognize that Syrio had only been toying with her when they dueled. The red cloaks came at him from triple sides with steel in their manpower. They had chainmail over their chest and arm, and steel codpieces sewn into their pants, further only leather on their legs. Their hands were bare, and the caps they wore had noseguards, hardly no visor over the eyes.Syrio did not wait for them to reach him, exactly spun to his left. Arya had never seen a man mo ve as fast. He examine one sword with his stick and whirled away from a second. Off balance, the second man lurched into the first. Syrio put a boot to his back and the red cloaks went win together. The third guard came saltation over them, slashing at the peeing dancers head. Syrio ducked under his blade and thrust upward. The guardsman fell screaming as blood welled from the nettled red hole where his left eye had been. The move men were acquiring up. Syrio kicked one in the face and snatched the steel cap off the others head. The dagger man stabbed at him. Syrio caught the thrust in the helmet and shattered the mans pa prescribea with his stick. The last red cloak shouted a curse and charged, hacking guttle with both(prenominal) hands on his sword. Syrio rolled right, and the thochers cut caught the helmetless man between neck and shoulder as he struggled to his knees. The longsword crunched by mail and leather and figure of speech. The man on his knees shrieked. ear lier his killer could wrench free his blade, Syrio jabbed him in the apple of his throat. The guardsman gave a choked emit and staggered back, clutching at his neck, his face vagueening.Five men were down, dead, or dying by the time Arya reached the back door that opened on the kitchen. She hear Ser Meryn Trant curse. Bloody oafs, he swore, draftsmanship his longsword from its scabbard.Syrio Forel resumed his stance and clicked his teeth together. Arya child, he called out, never looking at her, be asleep(p) now.Look with your eyes, he had said. She saw the knight in his pale armor head to foot, legs, throat, and hands sheathed in metallic element, eyes hidden behind his high etiolate helm, and in his hand cruel steel. Against that Syrio, in a leather vest, with a woody sword in his hand. Syrio, run, she screamed.The first sword of Braavos does not run, he sang as Ser Meryn slashed at him. Syrio danced away from his cut, his stick a blur. In a heartbeat, he had bounced blows o ff the knights temple, elbow, and throat, the wood ringing against the metal of helm, gauntlet, and gorget. Arya stood frozen. Ser Meryn advanced Syrio backed away. He checked the next blow, spun away from the second, deflected the third.The fourth slice his stick in two, splintering the wood and shearing by dint of the lead core.Sobbing, Arya spun and ran.She plunged done the kitchens and furthertery, blind with panic, weaving between cooks and potboys. A bakers helper stepped in expect of her, retention a wooden tray. Arya bowled her over, scattering scented loaves of fresh-baked bread on the floor. She heard cheering behind her as she spun or so a portly neverthelesscher who stood gaping at her with a cleaver in his hands. His arms were red to the elbow.All that Syrio Forel had taught her went racing through her head. Swift as a deer. pacify as a shadow. misgiving cuts deeper than swords. ready as a snake. Calm as still water. Fear cuts deeper than swords. Strong as a bear. Fierce as a wolverine. Fear cuts deeper than swords. The man who fears losing has already lost. Fear cuts deeper than swords. Fear cuts deeper than swords. Fear cuts deeper than swords. The grip of her wooden sword was slick with sweat, and Arya was traceing herculean when she reached the turret stair. For an instant she froze. Up or down? Up would take her to the cover bridge that spanned the smoothish court to the rule of the Hand, but that would be the way theyd expect her to go, for certain. Never do what they expect, Syrio once said. Arya went down, well-nigh and round, saltation over the narrow pit steps two and three at a time. She emerged in a hollow vaulted cellar, surrounded by casks of ale luscious twenty feet tall. The only light came through narrow sloping windows high in the wall.The cellar was a dead end. at that place was no way out but the way she had come in. She dare not go back up those steps, but she couldnt stay here, either. She had to look her father and tell him what had happened. Her father would nurse her.Arya thrust her wooden sword through her belt and began to climb, leaping from cask to cask until she could reach the window. take hold the rock and roll with both hands, she pulled herself up. The wall was three feet thick, the window a tunnel slanting up and out. Arya wriggled toward daylight. When her head reached ground level, she peered across the bailey to the Tower of the Hand.The stout wooden door hung splintered and broken, as if by axes. A dead man sprawled facedown on the steps, his cloak conglomerate at a lower place him, the back of his mailed shirt soaked red. The corpses cloak was grey woolen trimmed with washcloth satin, she saw with sudden terror. She could not tell who he was.No, she whispered. What was occurrent? Where was her father? Why had the red cloaks come for her? She remembered what the man with the yellow beard had said, the day she had prove the monsters. If one Hand can d ie, why not a second? Arya felt tears in her eyes. She held her breath to listen. She heard the sounds of fighting, shouts, screams, the clang of steel on steel, coming through the windows of the Tower of the Hand.She could not go back. Her father . . .Arya closed her eyes. For a blink of an eye she was too frightened to move. They had killed Jory and Wyl and Heward, and that guardsman on the step, whoever he had been. They could kill her father too, and her if they caught her. Fear cuts deeper than swords, she said aloud, but it was no dandy pretending to be a water dancer, Syrio had been a water dancer and the white knight had probably killed him, and anyhow she was only a wee girl with a wooden stick, alone and afraid.She squirmed out into the yard, glancing about warily as she climbed to her feet. The palace seemed deserted. The reddened Keep was never deserted. All the mess must be hiding inside, their doors barred. Arya glanced up longingly at her bedchamber, then go a way from the Tower of the Hand, keeping close to the wall as she slid from shadow to shadow. She fictional she was chasing cats . . . except she was the cat now, and if they caught her, they would kill her. pitiable between buildings and over walls, keeping stone to her back wherever possible so no one could surprise her, Arya reached the endurings almost without incident. A dozen gold cloaks in mail and plate ran past as she was edging across the inner bailey, but without knowing whose side they were on, she hunched down low in the shadows and let them pass.Hullen, who had been master of horse at Winterfell as long as Arya could remember, was slumped on the ground by the stable door. He had been stabbed so many times it looked as if his tunica was imitate with scarlet flowers. Arya was certain he was dead, but when she crept closer, his eyes opened. Arya Underfoot, he whispered. You must . . . warn your . . . your lord father . . . Frothy red spittle bubbled from his mouth. Th e master of horse closed his eyes again and said no more.Inside were more bodies a aim she had played with, and three of her fathers household guard. A wagon, laden with crates and chests, stood abandoned near the door of the stable. The dead men must have been loading it for the trip to the docks when they were attacked. Arya snuck closer. One of the corpses was Desmond, whod shown her his longsword and promised to protect her father. He lay on his back, staring blindly at the ceiling as flies crawled across his eyes. Close to him was a dead man in the red cloak and lion-crest helm of the Lannisters. Only one, though. all(prenominal) northerner is worth ten of these southron swords, Desmond had told her. You liar she said, iron boot his body in a sudden fury.The animals were restless in their stalls, whickering and snorting at the scent of blood. Aryas only plan was to attach a horse and flee, away from the go and the city. All she had to do was stay on the kingsroad and it w ould take her back to Winterfell. She took a hold and harness off the wall.As she pass over in back of the wagon, a fallen chest caught her eye. It must have been knocked down in the fight or dropped as it was being loaded. The wood had split, the lid outset to spill the chests contents across the ground. Arya recognise silks and satins and velvets she never wore. She might need agile clothes on the kingsroad, though . . . and at any rate . . .Arya knelt in the dirt among the scattered clothes. She ensnare a heavy woolen cloak, a velvet skirt and a silk tunic and some smallclothes, a dress her commence had embroidered for her, a silver baby watch bracelet she might sell. Shoving the broken lid out of the way, she groped inside the chest for chivvy. She had hidden it way down at the bottom, under everything, but her stuff had all been jumbled roughly when the chest was dropped. For a moment Arya was afraid someone had found the sword and stolen it. Then her fingers felt th e hardness of metal under a satin gown. at that place she is, a parting hissed close behind her.Startled, Arya whirled. A groom stood behind her, a smirk on his face, his filthy white undertunic peeking out from beneath a soiled jerkin. His boots were covered with manure, and he had a pitchfork in one hand. Who are you? she asked.She dont know me, he said, but I knows her, oh, yes. The wolf girl.Help me shoot down a horse, Arya pleaded, reaching back into the chest, grope for chivy. My fathers the Hand of the King, hell reward you.Fathers dead, the boy said. He shuffled toward her. Its the queen wholl be rewarding me. Come here, girl.Stay away Her fingers closed well-nigh chivvys hilt.I says, come. He childs playbed her arm, hard.Everything Syrio Forel had ever taught her vanished in a heartbeat. In that instant of sudden terror, the only lesson Arya could remember was the one Jon reversal had given her, the very first.She stuck him with the pointy end, driving the blade upwa rd with a wild, hysterical strength.Needle went through his leather jerkin and the white flesh of his belly and came out between his shoulder blades. The boy dropped the pitchfork and made a soft noise, something between a heft up and a sigh. His hands closed around the blade. Oh, gods, he moaned, as his undertunic began to redden. Take it out.When she took it out, he died.The horses were screaming. Arya stood over the body, still and frightened in the face of death. Blood had gushed from the boys mouth as he collapsed, and more was seeping from the cunt in his belly, pooling beneath his body. His palms were cut where hed grabbed at the blade. She backed away slowly, Needle red in her hand. She had to get away, someplace farther from here, someplace safe away from the stableboys accusatory eyes.She snatched up the bridle and harness again and ran to her mare, but as she lifted the saddleback to the horses back, Arya realized with a sudden huffy dread that the castle gates would be closed. Even the postern doors would likely be guarded. possibly the guards wouldnt recognize her. If they thought she was a boy, perchance theyd let her . . . no, theyd have orders not to let anyone out, it wouldnt matter whether they knew her or not.But there was another way out of the castle . . .The saddle slipped from Aryas fingers and fell to the dirt with a thump and a puff of dust. Could she find the room with the monsters again? She wasnt certain, yet she knew she had to try.She found the clothing shed gathered and slipped into the cloak, concealing Needle beneath its folds. The rest of her things she tied in a roll. With the good deal under her arm, she crept to the far end of the stable. Unlatching the back door, she peeked out anxiously. She could hear the distant sound of swordplay, and the shivery bellow of a man screaming in pain across the bailey. She would need to go down the serpentine steps, past the small kitchen and the pig yard, that was how shed gone l ast time, chasing the black tomcat . . . only that would take her right past the barracks of the gold cloaks. She couldnt go that way. Arya move to think of another way. If she crossed to the other side of the castle, she could creep along the river wall and through the little godswood . . . but first shed have to cross the yard, in the unvarnished view of the guards on the walls.She had never seen so many men on the walls. meretricious cloaks, most of them, armed with spears. Some of them knew her by sight. What would they do if they saw her running across the yard? Shed look so small from up there, would they be able to tell who she was? Would they care?She had to leave now, she told herself, but when the moment came, she was too frightened to move.Calm as still water, a small contribution whispered in her ear. Arya was so ball over she almost dropped her bundle. She looked around wildly, but there was no one in the stable but her, and the horses, and the dead men.Quiet as a shadow, she heard. Was it her own vocalization, or Syrios? She could not tell, yet somehow it calmed her fears.She stepped out of the stable.It was the scariest thing shed ever done. She precious to run and hide, but she made herself walk across the yard, slowly, put one foot in front of the other as if she had all the time in the world and no indicate to be afraid of anyone. She thought she could olfaction their eyes, like bugs crawling on her skin under her clothes. Arya never looked up. If she saw them watching, all her courage would desert her, she knew, and she would drop the bundle of clothes and run and cry like a baby, and then they would have her. She unbroken her gaze on the ground. By the time she reached the shadow of the royal sept on the far side of the yard, Arya was cold with sweat, but no one had raised the modify and cry.The sept was open and empty. Inside, half a hundred prayer certificate of deposits burned in a fragrant silence. Arya figured the gods woul d never miss two. She stuffed them up her sleeves, and left by a back window. Sneaking back to the alley where she had cornered the one-eared tom was motiveless, but after that she got lost. She crawled in and out of windows, hopped over walls, and felt her way through dark cellars, quiet as a shadow. Once she heard a charr weeping. It took her more than an hour to find the low narrow window that slanted down to the dungeon where the monsters waited.She tossed her bundle through and treble back to light her compact disk. That was chancy the fire shed remembered seeing had burnt down to embers, and she heard voices as she was blowing on the coals. Cupping her fingers around the flickering cd, she went out the window as they were coming in the door, without ever getting a glimpse of who it was.This time the monsters did not frighten her. They seemed almost old friends. Arya held the candle over her head. With each step she took, the shadows moved against the walls, as if they wer e turning to watch her pass. Dragons, she whispered. She slid Needle out from under her cloak. The slender blade seemed very small and the dragons very big, yet somehow Arya felt better with steel in her hand.The long windowless hall beyond the door was as black as she remembered. She held Needle in her left hand, her sword hand, the candle in her right fist. acid wax ran down across her knuckles. The entrance to the well had been to the left, so Arya went right. Part of her wanted to run, but she was afraid of snuffing out her candle. She heard the faint squeaking of rats and glimpsed a brace of tiny glowing eyes on the edge of the light, but rats did not stir her. Other things did. It would be so easy to hide here, as she had hidden from the wizard and the man with the forked beard. She could almost see the stableboy standing against the wall, his hands curled into claws with the blood still dripping from the deep gashes in his palms where Needle had cut him. He might be waitin g to grab her as she passed. He would see her candle coming a long way off. Maybe she would be better off without the light . . .Fear cuts deeper than swords, the quiet voice inside her whispered. Suddenly Arya remembered the crypts at Winterfell. They were a lot scarier than this place, she told herself. Shed been just a little girl the first time she saw them. Her brother Robb had taken them down, her and Sansa and baby Bran, whod been no bigger than Rickon was now. Theyd only had one candle between them, and Brans eyes had gotten as big as saucers as he stared at the stone faces of the Kings of Winter, with their wolves at their feet and their iron swords across their laps.Robb took them all the way down to the end, past Grandfather and Brandon and Lyanna, to show them their own tombs. Sansa unplowed looking at the stubby little candle, anxious that it might go out. old Nan had told her there were spiders down here, and rats as big as dogs. Robb smiled when she said that. There are worse things than spiders and rats, he whispered. This is where the dead walk. That was when they heard the sound, low and deep and shivery. itch Bran had clutched at Aryas hand.When the spirit stepped out of the open tomb, pale white and moaning for blood, Sansa ran shrieking for the stairs, and Bran wrap himself around Robbs leg, sobbing. Arya stood her ground and gave the spirit a punch. It was only Jon, covered with flour. You stupid, she told him, you scared the baby, but Jon and Robb just laughed and laughed, and pretty soon Bran and Arya were express feelings too.The memory made Arya smile, and after that the fantasm held no more terrors for her. The stableboy was dead, shed killed him, and if he jumped out at her shed kill him again. She was going topographic point. Everything would be better once she was home again, safe behind Winterfells grey granite walls.Her footsteps sent soft echoes hurrying ahead of her as Arya plunged deeper into the darkness.