Wednesday, July 31, 2019

Analysis of the Novel the Broken Boot

The     Broken     Boot by John   Galsworthy The English novelist and playwright John   Galsworthy   (1867-1933) was one of the most popular writers of the early 20th century. His work explores the transitions and contrasts between pre-and post-World War I England. As his popularity increased,   Galsworthy   published other novels of the Forsyte series: Indian Summer of a Forsyte (1918), In Chancery (1920), Awakening (1920), and To Let (1921). Although   Galsworthy   is best known for his novels, he was also a successful playwright.He constructed his drama on a legalistic basis, and the plays typically start from a social or ethical impulse and reach a resolution after different viewpoints have been expressed. This short story by the title   The     Broken     Boot  (1923) and by the author John   Galsworthy   begins with Gilbert Caister, an actor who had been â€Å"out† for six months, emerging from his lodging about noon. The opening of a play, on tour, in which he was playing a part in the last act rewarded him with four pounds a week.He stepped before a fishmonger's and regarded a lobster. The pleasure of looking at the lobster was not enough to detain him so he moved upstreet. Next he stopped before a tailor's window. He could see a reflection of himself in the faded brown suit gotten from a production the year before the war. The sunlight was very hard on seams and buttonholes. He walked on and became conscious of a face he knew—Bryce-Green. He says to come with him and have lunch. Bryce-Green was a wealthy patron in that South Coast convalescent camp.Caister answered that he'd be delighted. He asks Caister if he knows this place and proceeds to order cocktails. Caister thanks him for the lobster and says to himself that he's an amateur, but a nice man. They sat opposite one another at one of the two small tables. Bryce-Green says luck and Caister replies the same. Bryce-Green then asks Caister what he t hinks of the state of the drama. Caister replies awful. Green says yes there's nobody with any genius. Green then asks if he's been playing anything great. Caister says nothing particular.Green then says to have some more omelette. He then says that it must be a topping life, if you've talent like him. Green then says that he shall come and see him that night. Just six inches off the ground was Caister's boot which inspired the question of whether or not Caister was at all â€Å"rocky†. Caister's eyes met the object of the boot. The boot was split right across between lace and toecap. Caister replies to all of this, â€Å"not at all†. Green then states that he has an engagement that afternoon and pays the bill.

Tuesday, July 30, 2019

My first day of College Essay

a) This course is a study of elementary algebra, which will include the set of real numbers, linear sentences, linear functions and their graphs, and operations and factoring with polynomials. b) MATH 0989 is a first semester developmental course which will prepare the student for MATH 1111 and its co-requisite course MATH 0999. c) To do well in the course, one must practice many problems outside of class, ask questions in class until there is a complete understanding of each concept, and prepare for tests by reviewing problems worked in class. d) A notebook needs to maintained and brought to class each day. All of the MyMathLab assignments need to labeled with the section and work placed in your notebook. 2. COURSE OBJECTIVES a) General education objective: Students will demonstrate a basic knowledge of the fundamentals of college level mathematics. b) Learning Support Math Program Goal: Mathematics students will be provided the knowledge and skills needed for successful college level work. c) Outcomes: Successful MATH0 099 students will demonstrate an understanding of solving linear equations and inequalities, operating and factoring with polynomials, and graphing linear equations. 3. ADDITIONAL RESOURCES a) Free tutoring available in the Student Success Center b) Study groups with fellow classmates c) Individual help during instructor’s office hours 4. OFFICE PROCEDURES FOR EXTRA HELP a) Bring lesson notes. b) Make sure the lesson has been read and the examples studied. c) Be prepared to show at least two problems that have been attempted. d) Bring incomplete or incorrect work for each problem. e) Ask for help as early as possible. Do not wait until the day of the test. 5. ATTENDANCE a) Attendance is very important. All students are expected and urged to attend all classes. Each absence makes it more difficult to acquire knowledge and increase learning. You will be contacted, if lack of attendance is becoming a problem. b) Students are responsible for every assignment and all material covered in class, whether present or absent. c) Obtain the name and phone number of a reliable classmate to contact, if there is an unavoidable absence. d) Tardiness to class is not allowed after the first week of classes. When the door is closed, no one is to enter. If you know you are going to be late due to a doctor’s appointment or such, please email me ahead of time. 6. CLASSROOM ETIQUETTE a) Treat the instructor and other students with respect. b) Talk to other students only during group activities. c) Leave the classroom during class time only after having spoken to the instructor. d) Cell phones must be silenced and out of sight during class time. 7. CALCULATOR a) Only scientific calculators may be used. b) Scientific calculators which will allow simplification of radical expressions may not be used. c) Phone calculators may not be used. d) Texas Instruments â€Å"TI-30XIIS† is recommended. 8. METHOD OF EVALUATION a) Unit Tests and Quizzes – 70%. There will be four unit tests. b) MyMathLab – 15%. c) Final Exam (Comprehensive) – 15%. 9. GRADES Average below 70, good attendance, effort, and some progress, and first semester in Learning Support Math F% Average below 70, poor attendance, lack of effort, or no progress WF% Withdrawn after midterm or stopped attending after midterm without officially withdrawing from the class W% Withdrawn before midterm 10. Learning Support Standards of Progress In addition to the Academic Standards of Progress (See the on-line Gordon State College Academic Catalog.) and in accordance with policies of the University System of Georgia, students enrolled in one or more Learning Support courses (See Learning Support Program in the on-line catalog for more information.) must comply with progression requirements of the Learning Support program.Learning Support students who need intensive remediation will begin with one of the 3- credit Foundations Learning Support courses (ENGL 0099, MATH 0097, or MATH 0099). Upon completion of Foundations courses(s) students will be required to register for the co-requisite academic support lab and gateway course to complete Learning Support requirements. A maximum of three attempts is allowed to complete both the Foundations course and the co-requisite pair. Students who fail two attempts at any of the 3-credit Foundations Learning Support courses will be placed on Learning Support Suspension. Students who only require support in their degree-credit gateway course will begin in one of the co-requisite pairs (ENGL 0098 / ENGL 1101, MATH 0097 / MATH 1001, or MATH 0099 / MATH  1111). Students who begin in a co-requisite pair are allowed a maximum of two attempts to complete the Learning Support Requirement. Failing to exit from Learning Support after a second attempt will result in Learning Support Suspension. The student may be considered for readmission before the end of one year of the suspension, if the student can provide evidence that he/she has taken measures to improve his or her skills. Time spent in Learning Support Course work in a disciplinary area shall be cumulative within the University System of Georgia. A transfer Learning Support student may be granted an additional semester if that student was making appropriate progress at the sending institution and is ready for the exit level course at the receiving institution and has not exceeded the allowed number of attempts. Students who have accumulated 30 semester hours or more of college level credit will be allowed to take only the required Learning Support classes. No other classes may be taken. 11 . ADDITIONAL INFORMATION a) Should students find it necessary at any time to see their instructor or the Coordinator of the Learning Support Program for clarification of any course related or departmental policy, to discuss their progress, or to request additional help, they should feel free to ask for an appointment. b) Any student who is certified as disabled or who qualifies for special accommodations must provide appropriate evidence of such certification immediately. Any student who intends to request special accommodations for this course because of a learning disability of any kind must immediately declare his or her intention to the college ADA officer – Student Center Room 212 – 678-359-5585. Foundations for College Algebra – MATH 0989

Packaging as an Effective Communication Tool in Marketing

This has led to an enormous increase in the variety of packaging equipment, materials and design techniques. Prior to this, in Ghana, people had thought of corks and bottles only as packaging components. Ghanaian had seen packaging only as a protective tool rather than a communication tool and It had centered on boxes, containers, bottles, etc. With the growth of merchandising and self-service however, manufacturers and for that matter Ghanaian have come to realize the value of packaging as an effective communication tool in marketing than Just a container or wrapper because of intense intention on the market.Packaging is to be considered as an aspect of the actual product when seen in the light of the three major components of a product; the core, augmented and extended product. These essential features, benefits, quality level, styling, brand name, logo plus a host of related offerings are what the buyer expects to find and all these are carefully embodied in packaging and labeling . It should be realized that people now purchase products not necessarily because of its functional aspects but because of packaging, Drank, logo, colors etc.Evidence of good packaging is demonstrated by most of the foreign goods we see on our markets – a display of very bright and attractive labels and pack designs that catch the eyes of buyers easily and instantly. In 1996, consumer criticism led to the passage of the federal fair packaging and labeling Act which requires that consumer goods be clearly labeled in easy – to – understand terms to give consumers more information. Due to this most companies today, now place great emphasis on the registration and protection of their brands and labels and distinctive features.Some f them even have centralized departments that control the use of brand names so as prevent imitation especially by trade mark. Another significant point to consider has to do with the consumer and how he or she recognizes brands to which h e has become loyal. In the market these days, consumers do not have time to consider every aspect of the product. As a result, they normally pick the brand they are familiar with. In this respect, manufacturers in Ghana should strife to make packages that are attractive and different from others which will give maximum and handy information to customers to make purchase sessions.The size, shape, design and closure of the pack should also go a long way to enhance the image of the product and give a visual appeal. The Cocoa Processing Company Limited has been chosen as an area for the study because this company is seen as a model to others. The main concerns are the Golden Tree Chocolate Products. Packaging is becoming an increasingly important aspect of marketing strategy. Companies are seeking packaging as a way to attract customers to new and existing products or brands.For existing brands there is growing tendency to repackage, that s to redesign the existing package, wrapper or c ontainer. In 1989, the Cocoa Processing Company developed or repackaged its Golden Tree Chocolates to enhance the image of the products. Redesigns cost as little as CHIC,OHO to CHOUGH and are seen as potentially cost effective way to boost sales. There are two different trends in packaging; one involves reducing the packaging size and the other is increasing the size. A significant packaging issue facing marketers is the environmental impact of packages.Concern is growing about the effect of plastic packaging on animals and human beings. Sea animals and birds mistake discarded plastic packaging and bags for food which results in the destruction of their digestive tracts. Some of these plastic packages have been found to be harmful to the earth's ozone layer. Today's plastic package can remain intact for up to four centuries, and for this reason packaging producers are putting millions of money into research to find biodegradable plastic packaging.Packaging is designed to protect a p roduct from spoilage and maintain its functional form. It is to offer convenience for consumers to ensure portability and helps in identifying the product with the company. Most importantly, packaging and labeling go a long way in communicating the product features, characteristics, benefits and others to the customers and the outside world. A bad packaging automatically depicts a bad product. A package therefore, must be able to attract attention instantly and create intent to buy.A package must tell the consumer all he or she wants to know about a product to enable her make purchase decision, so that a package and its labeling should act as a silent salesman. Packaging in Ghana had not really developed as with the international markets and this had hampered the effective marketing of goods made in Ghana. These goods are sometimes very high in quality and should sell well on the international market but the packaging of these products leaves much to be desired.

Monday, July 29, 2019

Ethics Essay Example | Topics and Well Written Essays - 1750 words

Ethics - Essay Example Moreover, the organizations can preserve a sustainable working environment by taking into concern the aspect of ethics in the current business context. Introduction Ethics is principally described as a philosophy of study which is particularly concerned with the assessment of human behavior. The aspect of ethics involves the learning about determining the correct as well as the incorrect activities which occur in the workplace (Singer, 1993). In this context, it can be stated that it is quite important particularly for the business organizations to manage ethics in a specific workplace in order to gain broad variety of benefits. The benefits include cultivating strong output as well as teamwork, supporting the growth of the employees and effectively organizing as well as managing the values linked with quality, diversity and strategic planning management (Guha, 2008). In this paper, a current ethical issue which is faced by Apple Inc. associated with one of its suppliers i.e. Foxconn will be taken into concern. Moreover, a detailed analysis about the emergence of the ethical issue along with formulating an effective plan in order to deal with the issue will also be depicted in the discussion. A Brief Overview of Apple Inc. Apple Inc. is an American based multinational business organization which designs as well as sells broad assortment of consumer electronics, personal computers and computer software. The various standardized products of the company include iPod, iTunes, iPad and iPhone among others (Apple Inc., 2012). The company pays much attention and significantly focuses upon designing its products in such a way so that there lays a minimum affect upon the environment (Apple Inc., 2012). Moreover, the company remains much committed to preserve the highest benchmark of social responsibility by delivering safe working atmosphere and treating the working personnel with equal dignity as well as respect (Apple Inc., 2012). Analysis of Current Ethical Issue It has been viewed that Apple faced an ethical issue associated with one of its key suppliers named Foxconn while producing the valuable products of the company. According to the investigation made by Fair Labor Association (FLA), Foxconn has been involved with few ethical issues which include the working hours of the employees, health as well as safety, compensation and worker integration along with industrial relations. The report of the investigation which is conducted by FLA has revealed that Foxconn has failed to comply with the ‘Workplace Code of Conduct’ as well as labor law which prevails in China. From the perspective of the ethical issue relating with the working hours of the employees, FLA has identified that the standard amount of working hours of the employees per week at the factories of Foxconn surpassed the standard guidelines of FLA. This particular issue was observed in every factory of Foxconn (Scribd Inc., 2012). The principal causes behind the increase d rate of the working hours which surpassed the legal guidelines

Sunday, July 28, 2019

Developing a Manager Essay Example | Topics and Well Written Essays - 3000 words

Developing a Manager - Essay Example From an employee perspective, management cannot be seen as a function which is pivotal to the enterprise alone because a manager helps employees to improve their overall performance and effectiveness (Zott and Amit, 2004). Due to this reason, a manager needs to constantly communicate with its subordinate employees and must maintain a positive relation with them. Along with that, organizational plans, performance measurement, psychological and analytical tools and economic measures are some of the necessary components which need to be effectively managed by organizational leaders. This essay will focus on how important managers are to a company and how they can develop organizational employees into intangible assets. Within the context of organizational development, roles and responsibilities of a manager are never limited merely to integrate employee activities with business goals and they may not always be able to bring the best out of an individual’s talent. From a broader perspective, a leader focuses on employee management and tries to influence the business environment, reduces the communication gap between employees, elucidates organizational strategies and helps employees to achieve their performance objectives by fulfilling organizational goals. This helps in achieving quality for the company and helps in producing a highly committed and hardworking workforce. With regard to employee management, it is the core duty of the organization’s management to select an appropriate team which can help in building considerable team relation and in providing appropriate training for their team members and thus building a highly productive and agile workforce. According to Woods (2010) , it is the duty of the organizational managers to coordinate and communicate with their workforce in an effective manner and explain the vision and mission of a company and defines

Saturday, July 27, 2019

Energy drinks Essay Example | Topics and Well Written Essays - 1000 words - 4

Energy drinks - Essay Example Other components of energy drinks include water, minerals, and ions among other. Many researchers have found them quite harmful and helpful in equal measures. This article analyzes several benefits and risks of energy drinks has on a person. In addition, the essay stimulates other researchers to conduct more studies on this subject and illustrate how to deal with energy drinks. Energy Drinks are associated with a variety of benefits especially for athletes, which are related with the stimulation of the muscles to enable the athletes perform at their optimum. However, there have been recent concerns over the possibility of caffeine intoxication of the energy drinks, owing to the fact that some of the energy drinks range their caffeine content from â€Å"50 mg to an alarming 505 mg† (Reissiga, Straina & Griffithsb, 2009). The major aim of the energy drink consumption is to provide energy for sustenance, endurance, concentration and performance, thus the energy drinks are manufactured and advertized targeting athletes, students and individuals in professions requiring high concentration (Gunja & Brown, 2012). Basically, the benefit associated with energy drinks is that they provide sustained and prolonged energy that can enable individuals to continue undertaking certain activities for a long time. Therefore, energy drinks have not only been used by at hletes and students, but also by people in dance parties, who are seeking to sustain the party activities into late hours (Gunja & Brown, 2012). Despite the fact that caffeine is a safe substance according to the Food and Drug Administration (FDA), it should be limited to maximum of 71 mg per serving (Johnson, Foster & McDowe, 2014). This simply means that the excessive content of caffeine contained in the energy drinks, up to a maximum of 500 mg per serving, has the potential of causing caffeine intoxication (Johnson, Foster & McDowe, 2014). The major target of the

Friday, July 26, 2019

The Impact of Leadership on the Growth and Performance Research Paper

The Impact of Leadership on the Growth and Performance - Research Paper Example Issues such as cultural values combined with the personal experiences of the individual have a profound influence on all the aspects that the above-mentioned topic tends to deal with. Above all, the individual personality of the leader cum moderator is another aspect that goes a long way in determining the extent of success that the group can experience by way of one’s actions. In fact, all these theories have functioned as the basis for the theory of the upper echelon over a number of decades and have been based on the principle of bounded rationality. One of the many such places where leadership is nurtured and inspired from a very young age is at our very day care centres, where inspired yet simple leaders take the responsibility of bringing together young minds and leaders of tomorrow under a common roof and teach them the importance of thinking, motivation and self-confidence and instil the notion of participation and group work right from an early age. As such, the proposed research study aims to evaluate all these three theories that are considered as the primary elements of leadership at a daycare center (David Ketchen, 2006). The reasons behind choosing such a topic are deemed important as it allows me to relate my experiences as a daycare worker over a period of 2 decades in using leadership to foster growth and involvement amongst children. Speaking specifically, there are a number of different elements that assist a worker within a daycare center to influence and shape the strategic direction of the group (of children), thus providing a direct impact on the performance and growth of all children within this group. The first and the foremost step in this process is to ensure the collective participation of every child and take the right decisions depending on the level of response from every child  and the ability in these responses by instilling the faith in every child over their relevance and importance to the success of the group.  

Thursday, July 25, 2019

Reflection Essay Example | Topics and Well Written Essays - 250 words - 60

Reflection - Essay Example By studying English 102, I managed to acquire outstanding skills essential in research. These encompass structuring my work into relevant and specific sections that will enable it understandable not only to me but also to those who may refer it in future. Being a law student, this experience coupled with varied skills that I have so far acquired will be extremely helpful throughout my academic life. This is especially in terms of research whereby in law one cannot in anyway manage to be both proficient and competent if he or she lacks strong research foundation. This is because he or she will have to consult varied already determined cases meant to convince and put forth certain aspects when arguing or trying to relay certain verdict (Albright & Putman 6). This encompasses skimming enormous chucks of information to get the right and viable data meant to support one’s argument. Since, this is what determines a competent law person. Besides competency and proficiency in research, I will also take away with me impeccable English. However, this is a journey whereby each day I have work on with intention of adequate improvement as well as acquiring new aspects. Similar to any phase of life that presents both easy and challenging periods, mine was no different. I realized that I was devoid of convincing power. Hence, not managing to relay my arguments coupled with supporting facts even if they seem unrealistic. This prompted me opting to be silent in some situations especially when I was very new but have improved whereby in future I will be an excellent debater. What I have acquired throughout this process was that, each trait or proficiency one intends to have entails hard work coupled with sheer resolution to keep on improving daily. Therefore, suppose I had to take this class for the second time, I will not opt to remain silent as I did

Wednesday, July 24, 2019

Corporate finance Assignment Example | Topics and Well Written Essays - 2750 words

Corporate finance - Assignment Example Stock market index is considered as one of the important economic indicators for the government to watch and formulate its economic policies and strategies to appropriately deal with the economic situation in a country. The benefits of capital markets in a country are multifarious. The capital markets play an important role in capital formation of the country which is essential for the governments’ plans with regard to investment in various sectors of the economy for a balanced economic growth. The governments are not in a position to effectively intervene in the economic process of the nations due to ever-increasing proportion of non-plan expenditure in the budgets. Government spending is very important for generating employment when there is slowdown in economy, to prevent recession. Therefore, the diminishing proportion of funds allocated to plan expenditure by the government should be compensated by private investment through stock markets for maintaining the pace of economic growth. Due to inefficiency of the public sector undertakings and their poor contribution to the economic development in spite of heavy investments made in these undertakings in countries like China and India there has been perceptible shift in policy making by the governments. Most of the public sector undertakings have been privatized by selling their shares in the open market by listing these companies in the stock exchanges by these governments. It has also been noticed that these undertakings’ performances have increased significantly after privatization. These companies are now competing with private companies and are able to mobilize funds for their expansion through the stock markets. This has reduced the financial burden of the respective governments considerably. The stock markets play a crucial role in developing the savings habit of the people. The stock markets are responsible to a considerable extent for entrepreneurial development

The earnings report management in the United Kingdom Essay

The earnings report management in the United Kingdom - Essay Example This research aims to evaluate and present the aspects that include adverse market reactions to the share price put on a listed entity incase outcomes fall short of the expectations of the market, the relationship of executive managers; salaries to results, stock options and capital gains, compliance with loan covenants and understating profits for the reduction of tax liabilities among others. In the United States of America, financial reporting has been strengthened with vigorous investigations of earnings manipulation and manager dealings. This was highly used by US SEC and other regulatory authorities. This was done mainly because financial frauds that have occurred recently have been due to insider trade relationships and earnings manipulation. In addition, there have been changes in accounting discretion, which influence issues that touch on accounting and financial earnings. One of the most famous methods that managers can use to manage earnings is through the administration o f accruals with avoidance of direct cash flow outcomes. Some examples are unjustifiable dreadful debts requirements, delay in asset write-offs and opportunistic assortment of accounting techniques among others. However, the discretionary element of accruals has created a loophole for executive to manipulate the accrual element of earnings. Because of the flexibility provided by Generally Accepted Accounting Principles (GAAP), accrual earnings management could result to managerial discretion.

Tuesday, July 23, 2019

Compare and contrast how two named health care systems deal with one Essay

Compare and contrast how two named health care systems deal with one specific health issue - Essay Example The society-associated MRSA (CA-MRSA), frequently starts as a painful skin boil. Thereafter, it spreads through skin-to-skin contact (Ayliffe & English, 2003). Groups such as child care workers, people living in congested and contaminated places as well as conditions high school are prone to this infection. It is relatively difficult to treat MRSA infections than most strains of staphylococcus Aureus due to its resistance to some of the antibiotics that are commonly used. The resistance of antibiotics can happen in several ways. Strains of bacteria can mutate and over a long period develops resistance to a certain antibiotic (Bischofberger,  2011). Similarly, if one is treated with an antibiotic, there is a high chance that it will destroy many of the undamaging strains of bacteria that live on and in the body. Thus, allowing resistant bacteria to multiply rapidly and take their place in the body. Recently, the overuse of antibiotic is the primary reason why there is resistance of antibiotic and superbugs (Weigelt,  2008). Others factors are; not completing recommended doses of antibiotics and also using antibiotics to treat minor situations that could have been well without using such them. The concern about the effects of hospital-acquired infections has a significant European dimension. It has been projected that 8 to 12% of the patients admitted to hospitals within the European states suffer from severe infections while receiving medication (McCartney & Health Protection Agency, 2009). The European Center for Disease Prevention and Control (ECDC) stated that about 4.1 million patients in EU are affected (European Commission, 2009). According to ECDC, this infection result to the deaths of 37,000 people per year. Another concern is the use of multi-drug resistant bacteria in various health care institutions. The possibility of developing MRSA in a care homes or hospitals

Monday, July 22, 2019

Should Israel be viewed as a state for Jews or a Jewish State Essay Example for Free

Should Israel be viewed as a state for Jews or a Jewish State Essay What do you think are the key issues at stake in the discussion within the Jewish world over whether the modern State of Israel should be understood as a state for Jews or a Jewish state? Is it posbbile for it both to be a ‘Jewish and Democratic state’. The two main viewpoints are split between those of the secular Zionists that believe the Jews have a right to self determination, and therefore need a safe haven to be protected from damaging anti semitic attacks that can cause many attrocities, such as the holocaust. The religious zionists agree with the secular zionists, but go further and believe that religious be-liefs should be encorporated in the state. They do not believe Israel should simply be a state for jews, but should have a mandate to promote Judaism to their jews. opinions on the issue: Professor Ariel Rosen Zvi, an observant jews, believes that reli- gion should not be imposed by force as the whole beauty of religion is that it is one that people choose out of their own intellect. He does however believe that both sides should compromise to find a common solution. Aviezer Ravitsky is a liberal minded professor and believes that the sexcular jew re- quires the country to be free and that the religious jew must go along with that, but the secular jew must cooperate in keeping the nation jewish. He believes the govern- ment should sway more to the side of Jewish law. Rabbi Zvi Weinman â€Å"if we dont believe in religion, what are we doing in this land? Hashem promised it to our ancestors on condition that we observe the Torah. If we do not, then we are here as conquerors. We were united over the ages not by common ethnic descent nor by a common history but by a common faith† Contriversial topics: Contriversy lies in specific topics such as busses on the Jewish day of rest (Shabbat). Many religious people do not want to pay for ireleigous people to break the special commandment of the Sabbath, through taxes. it’s not necesarily the money aspect, but more the fact that they are invariably causing another fellow jew to disobey a commandment. However, ithis method may cause many ireleghious jews to resent the torah. another contribersial topic is the Kosher commandment. whether or not israel should promote the sale of non kosher food within its borders, for example pork. there are over a million non jews in israel, it seems almost discriminatory to disallow these peo- ple the leisure of favourite foods. there is a major rift over the secular and hareidim arguments. Reasons for this is due to the fact that many hareidis want to eradicate women in public billboards due to the immodest representation that influences many religious men. they want to detatch is- rael from typical western civilization that has made many people very vulnerable to the unconcious influences that advertisement induces on the physical attitudes of the population. Benjamin Netanyahu wants the arabs to recognize Israel as a Jewish state. A Jewish state sounds like a theocracy, and theocracys are conviversial in respects to democratic states run by accountable people. it seems discrimonatory and racist the idea of having a state with one religion. it is governmed by a democraticalted parliament, yet still holds jewish values and religous customs. but this is just like the ones made in the UK with the recognition of Christmas and Easter as holidayhs. i believe that it is just attacked for its jewish character which emblems zionism. Is Israel a state of the Jews, united by shared histrocial traditions and experience , or is it a Jewish state, whose essence is integrally related to religious faith? We can stem this right from the root of Israel, the declaration of independence does not mention god. Troen believes that if ISrael is a jew- ish state, then democracy cannot exist; but israel does have Jewish elements, and still resides to be the only democratic country in the middle east. Israel’s essentially can be originated back to many sources of importance. The very fact that it can be originated all the way back to the foundation of Judaism is signifi- cant: the first words uttered by G-d to the first jew, Abraham was to leave his home- land and go to Israel. G-d then promised Abraham that he would have a multitude of nations and many descendants of whom would make a nation and a ‘Eretz Yisrael’ which translates as Israel- to be a land to live in. Abrahams response was to keep the land forever. This laid the basis for zionism in the Jewish religion. The importance of Israel even remains the focus of every day life. Each day, the focus of prayer is the land of Israel. It is the conscious direction of Israel that a jew faces whilst praying, regardless of where the Jew is in the world. The land of Israeel is clearly the focus of Judaism and without a belief in Judaism as a religion, all validity of Israel as a land for the people is gone.. The holiness of the land is at such an extent due to the biblical events that happened there. Jewish history is based on Israel. The hard- ships experiences by pharoh and other perseuctions were all legistimised by the even- tual redemption of gaining the land of Israel. The Shema which is a prayer recited twice a day states that if the jewish people observe the commandments and behave morally, the land will respond by having enough rain and produce enough crops in Is- rael. However, if the jews stray from the land, they will loose it . thus , the quality and quantity of crops in Israel depends on the behavior of its inhabitants. Every jew agrees that the land is holy and it is promised. However, the concept of the state and modern day zionism is argued.the stories of the patriachs (Gen. , chs. 12 to 50) form the first chapter in that great theological history of Is- rael’s origins which we find in the first six books of the Bible. Religious Zionists believe that the establishment of national sovereignty in Israel will hasten the messiah. They believe that if settling in the land of Israel hastens the mes- siah, how much more so would enticing all jews to settle in Israel. Thus they focus on the similarities between secular Zionists to try minimise the differences. Just like ignaz maybaum, they focus on the correlation between the Nazi holocaust and the establish-ment of Israel. They believe that the principle message of the holocaust to be there is now a clear signal from g-d that it s time for the exile to end. They believe that the STATE IS AN OPPORTUNITY BY G-D TO STATE THAT THE MESSIAH IS CLOSER. CLASSICAL RAB- BINICAL LITERATURE TEACHES THAT BEFORE SOMETHING MAGNIFICENT OR GREAT OCCURS, THERE MUST BE A GREAT TRAGEDY. IN THIS CASE, THE HOLO- CAUST HAD TO OCCUR IN ORDER FOR THE STATE OF ISRAEL TO BE FOUNDED. THIS THEORY SUPPORTS THE ACTUAL EVENTS, AS MANY HISTORIANS BELIEVE THAT WITHOUT THE HOLOCAUST, ISRAEL WOULD NEVER HAVE COME INTO EXIS- TENCE. (NETEUREI KARTA WONT LIVE IN ISRAEL BECAUSE THEY DO NOT BELIEVE A JEWISH STATE SHOULD BE ESTABLISHED WITHOUT MESSIAH) The rebirth of the state of Israel is contemporary revelation; I is the voice of g-d speaking forth from history, and for some evokes the essence of G-d even stronger in relation to the holococaust. The return to zion is the ultimate vindication of G-ds presence in history and his providential gov- ernance of man and the world. The Jew witnessed Auschwitz as ‘the hiding of the face of g-d’, yet the rebirth of the state of Israel allows the same jew to witness the smile on the face of G-d which is proof of his quintessence. Eliezer Berkowitz. statehood is the repudiation of powerlessness in exile,†1 The history of Israel would continue in the history of the Jewish people, a people claimed by the God of Israel to live under his law to the last generation of mankind. 2 When the second world war ended, contact between the Yishuv in Palestine and the remnants of European Jewry, which imme- diately created a fateful mutual relationship. The institutions of the Zionist movement and the Yishuv made every effort to bring the survivors of the death camps back to life and hope, while the latter became an active factor in the determination of Jewish policy, with the unequivocal objective for the entire Jew- ish people of establishing a Jewish state in Palestine. After the capitulation of the Nazi’s, thousands of Jews assembled in the Displaced Persons camps of Germany. But the borders were not yet closed, and a movement westwards began from Eatern Eu- ope. Survivors returned to their home in the hope of findings those members of their families from whom they had been seperated during the Holocaust. The non Jewish population generally did not welcome the Jews. and the problem of restor- ing houses, apartments or property that had been confiscated arose. Some 150,000 Jews returned to Poland in 1946 from Rus- sia alone. And swiftly consequences followed as in June 1946, a terrible pogrom broke out in Kielce in which docens of Jews were murdered. It had become apparent that the Holocast had not only failed to soften the traditional anti-semitism of the pol- ish people, but had even intensified it. Even in Kiev, riots broke out over the question of restoring apartments to their rightful owners. In Bratislava there were actual pogroms. As a result, Jews began to flee Westords. Some 200,000 Jewish refugees were assembled in the DP camps in Germany by the end of 1946, most of them looking forward to the one thing- peace and security among their bretheren, that could be only attained through emigration to Palestine. But the gates were closed. 1 Berkovits, Faith After the Holocaust, 4-5. 2 Old Testament Library. John Bright. A history of Israel. Second Edition. SCM Press LTD Bloomsbury St Loindon. Hugh Dalton 1945 announced at the LAbour partt conference ‘it was morally wrong to restrict entry of Palestine of Jews. it was indispensble tht steps be taken to get common support for the policy of giving facilities for the crreation of a free, happy and prosperous Jewish State of Palestine. Truman of the US declared in mid august 1945 of his support for the right to free Jewish immigration and on 2 september he sent a missive to Clement Attlee demanding 100,000 Jewish refugees be granted immediate entry. The labour government ignoredthese demands. AS a result, ha’apalah (illegal immigration) was beginning to be carried out. As early as August and September 1945, small boats from Italian ports began to arrive to Palestine with sur- vivors. On the night of 2 November 1945 an attack on railway lines was launched to demonstrate to the British that they could not rule the country against the wishes of the Jewish. Yishuve. In the meantime, illegal immigration was increasing. The british began to apprehend immigration ships at Sea. The Hagana reacredby blowing up radar installations and policy cars. Two basic facts have determined the development of the young State of Israel: mass immi- gration, which flooded the country immediately after its establishment and brought hun- dreds of thousands of Jews from different countries, united in religion, historical origin and emotional identity, but seperated in language and social values. immigration served as a diversifying factor, creating tensions and undermining the stability of israel society. The mass immigation in the first years of statehood was the result of pressure exerted by Jews waiting in DP camps in Germany and Cyprus and of refugees from Eastern Europe. It was aimed at fulfilling the Basle Programme, the central aim of Zionism. The very establish- ment of the State of Israel and international support for this act came from the recognition that there was no other place for Jewish Refugees, and the disturbing realization that had such a refuge existed in the 1930s at least part of European Jewry might have been saved. By the end of 1950, some 45,000 Yemenite Jews had arrived- gathered from their places of residence to Aden whence they were flown to Israel in ‘Operation Magic Carpet’. In 1950 some 122,000 Iraqi Jews immigrated. 30,000 from Libya, 37,000 from Bulgaria. By the end of 1951, 104,000 from Poland and 119,000 from Romania. All in all immigrants in the first three and a half years of statehood totalled 685,000 of whom 304,000 from East- ern Europe. The new arribals were greeted as part of the biblical narrative of ‘Ingathering of the Exiles’ . 3 3 a hist of j p sasson Zionism is distinct from Biblical return to Israel. It represented a transfoermation of this tra-ditional form of self understanding. it fundamental message was: if you wish to change your exilic condition, you must learn how nations emerge and survive. Don’t wait for the miracle but act on instinct. Secular Zionism demythologized the Jewish people’s sense of who they were. It contradicted accepted patterns of thought by asserting that exile was not necessarily gorounded in sin or Torah commandments , but the result of a failure to explpi- ot the political, social and eocnomic conditions required for nation building. In the period following the establishment of Israel, the Bible served as a foundaitonal text for Israeli society. Although religious and secular Zionists had different attitudes toward it, they shared a common passion for it. The bible opened the seculsar Zionists to a broader vision of community efined by social justice and ethics. It anchored them to the land and energied them to discover the beauty of the Hebrew language. The bible was a light that illuminated new ways of living in the world as Jews. For secular zionists, the Bible was the basis for new anthropology, how to live ones life in the prescence of G-d. For religious Zionists, the bible supported their con-viction that there was religious significance to their return to the promised land. Just as the bible had provided observant Jews iwht a frame of reference to make sense of exile, it now gave meaning to their return. After the 6 Day war, the feeling of the religious Zionists towards the Bible depened when the land of the bible, the promised Land, suddenly opened up before them. the Greater Land of Israel movement which opposes yielfindg soverignty over the entire Land of IS- rael, began in response to the feeling that Jewish peoples long history of wairing was now being vindicated by God through an open miracle. The footsteps towards the Messiah were approaching and God had retuened the land through SIraels democratic vistory through the asserted theme that god was returning his kingdom in victory. The older generations of Israelis loved the Bible. Today, that generation is dying, and what had once been the national literature of the country is slowly being discarded as irrelevant. For the religious Zionist community, the current peace process has destroyed a fundamen- tal part of their religious appreciation of the state of ISrael. Giving up the Promised land that the government are willing to do means that you are turning back on what was sup-posed to be a redemptive biblical drama. For the Ultra Orthodox Jewish continuiity entails the repudiation of modernity. Our survival in the apst was due to seperation and insulation from the world. ‘The weakeneing of Jewish histrocial solidarity among Israeli youth is due to the loss of the bible as the foundational text of Israeli society. Israelis concerned about the assimilation facing diaspora Jewry are losing their faith that the state of Israel willl provide a viable sec- ular alternative to the traditional religious forms of Jewish identity the 1950 law of return codified this mission to gather Jews from around the world by grant-ing them the right to settle in Israel, gain automatic citizenship. Official israeli policy re- garding the law of return is explicit: no commitments of faith as long as no alternative faith is adopted. A Jew is adopted whether he or she is athiest, secularist, or unitnterested in Judaism. (shows that it’s a state for Jews) popwer point: Israeli foreign minister Tzipi Livni 2008 reaffirmed the fact that ‘a jewish state is not a mo- nopoly of Rabbis, it is about the nature of the state of Israel. it is about Jewish tradition and history, regardless of religion. ‘ Avigdor Liberman feb 2014.the term Jewish State refers primiarily to nationality. isnce their emergence in antiquity, the jewish people have constituted a nation, a people and a civilization, anchored in basic aspcts of their identity, such as Judaism and the hebrew lan- guage. israel is to the jewish people what france is to the french. israel defines itself as the Jewish state. the jewish affinity for the land of israel has its roots in continuous jewish presence over the past 3500 years. while the desire to re establish a jewish state in the land of israel was intensified by harsh persecution and repeated massacres, it mostly de-rived from the belief that only in a soveingty jewish state could the jewish poeple epress it- self commpletely. Even in the declaration of Israel’s indepedence 1948, it begins with the claim that ISrael is the birthplace of the Jewish people. ‘Here their spiritual, relgiious and national identity was formed; here they wrote and gave the bible to the world’ persecering until the restoration of their national freedom. The ‘Jewish’ nature is first defined within the Declaration of indepe- dence and influenced by its affinity towards Jewish heritage and tradition (as cosidied in the Emblem of Israel, the flag and certain official instrirtutions) The deomcratic character was only added in 1985 ecause of the need to legallly define the Jewish nature and demo- cratic character of the State of Israel arose because of attempts to cancel the democratic nature o Israel. 1994 question whether the israel government is permitted to limit hte import of non kosher meat, despite the basic law: freedom of occupation, arose. initially, the high court of justice ruled that the government cannot limit such imports; however after the knesset past some amendments to the basic laws, the limit was incldued. Similarly, ultra orthodox are exempted from taking part in the military on grounds of reli- gious admission to yeshivot. It is thought that just as the military provides the physical strength of ISrael, the ones in yeshiva provide the spiritual guarding of G-d. The State for Jews was acknowledge by the Balfour Declaration of November 1917 and reaffirmed by the mandate of the LON, giving explicit international recognition to the his- toric connection of the Jewish people with Palestine, and their right to reconsitute their Na- tional Home. The nai holocaust proved the urgency for a soloution to Jewish homeless- ness. Hertlzs speach from Der Judenstaat 1896 asserted that the JEwish question is ‘neither a social, nor a religious one’ but instead a ‘national question’ in response to mass anti semitism. ‘we are still decried as aliens. oppression and persecution cannot exterminate us. no nation has endured such struggles. ‘ but he claims that Palestine is our unforget- table historic homeland. however during operation margic carpet in 1948, a jew in yemen Sliman Jaradi stated that ‘we hate israel because it is a ionist state, not a jewish state. Jaradi claimed to have refused to immigrate to Israel because he believed the state had lost its jewish character. ISrael has no religion, Torah or morals. Modernity granted them citizenship from the ghetto but also led to the holo- caust. For many Jews. For the first time, your position in life wasn’t fate- decided by G-d, but decided by yourself. Jewish population thought how quickly can we assimilate and cast off these tired Jewish rituals- many thought that modernity would promise that much lib- eration and that if you were a Jewish German, you could be German before Jew- ish. The rise of socialism emerged; Jews thought that the suffering they are current- ly enduring can ultimately be drawn back to class warfare. Their peoples suffer-ing was just an issue of class warfare. People had the freedom to decide who to rule them. Moses Hess wrote the first book on Zionism in 1962. He would differ from the socialist camp by saying history is a racial struggle. They belong in a homeland of their own. Assimilation was a false sense of security that would lead to dead Jews. He rejected the idea that Judaism could be a cultural tradition Those things can be bent and moulded. They were ethnically distinct. Any idea that you could convert away was just illusionary. This was no longer adequate be- cause Germany stuck by the mantra that you cannot change your blood. Hertzl. Even during Hertzl’s life- the idea of a Jewish state was a fantasy. He thought the idea of assimilation was great, then the Dreyfus Affair happened. The Dreyfus affair set him straight. Anti Semitism was eternal, it was a joke to act like the Jews could pledge allegiance to their nation. He was in favor of a secular Jewish state, not religious. In terms of potential places to go, Argentina was still high on the list. So long as the Jewish question is not solved on the po- litical level. He’s saying because racial struggle is eternal, the natural and justi- fied logical response of those people is hostility. So, when the Jews go to Eng-land, it’s logical that they would encounter Anti Sem. To consolidate Ottoman debt if they were offered ottoman support. While the Pope met him respectful- ly, he told Hertzl that ‘he couldn’t support the people that killed Jesus. ’ Hertzl was charismatic but he wasn’t that fanatical compared with the other nationalists of that era. His rhetoric was flaming but it was exactly what you needed to start a worldwide movement. Unfortunately, the first generation of Zionist farmers were unprepared and unskilled but more came, learnt and were traded up. Hertzl made a public journey to TLV to meet Kaiser Wilhem of Ger- many 1870. Another reason why Jews supported Israel was due to pogroms- This stiumlated the first round of immigration to Palestine between 1881-85. Most of them were litterally fleeing hteir home as opposed to due to a zionist mantra. 1897 First great Zionist congress. He preached the doctrine of racial distinc- tion and the need for Jews to have their own distinctiveness, he insisted that everyone wore their finest Top and Tails that set the standard very high for the zionist world. The Uganda Offer 1903 The zionist sent a research team in Uganda, the locals were not willing to accept europeans moving it, but also the animals were scary. Uganda still has a Jewish population. Tel Aviv founded in 1909. Jewish settlers buy plots of land from local bedouins. Balfour declaration 1917; James Robert Balfour was influenced by Christian Zionism, compelled by his ideology to support the Zionists. He had been lobbeyd into this position for at least a decade. A national home, as distinct from a Jewish state. Interested in a national home, not a Jewish state necessari- ly. The Ottoman position on Israel was good compared to the British people. Chaim Weizmann talking Christian Zionism= The zionism by Christians. Essential for Jews to have a state so as for the apoc-oplyse to come about. New reading of the bible saw the apololypse as immi- nent and the Jews seeking a homeland as a sign that a new world was coming. Many of the most powerful people, like Lloyd George. Vast majority of Zionist entrance into Palestine was financial, they would buy their way into owning the land. Much of that land while it was ‘palestinian land’, it was not really being used. To this day, The vast majority of Israel purchases is because no one else will buy it. For the Zionist back home, it was only a tiny portion of them that would maybe have a problem. Palestinian society was not united and it would take them up until maybe the 60s for them to be fully unit- ed and it meant that it took the Palestinians a long time to mobilize and ocme to terms with there being this massive population moving in. Major arab protests and strikes which were too late. The White Paper, 1922. Churchill issued a torn resonponsibility between Arab and Jewish sides. The British government taking their Balfour declaration back. On the one hand you had the genuine British desire for a homeland, yet there was also a desire to unite the arabs. The white paper did not satisfy anyone, the arabs still end up siding up with Hitler. In 1922, Britain took over. 1929- Massacre in Hebron, both the Sephardic Jewish population had generally lived in peace with Arab nations, but with the ever growing prescience of Zion- ist immigrants, things finally peaked and led to bloody murder. Hagannah, zionist military force. They claimed to help the Zionist movement, didn’t engage in warfare. The Irgun led by Zev Jabotinsky he was in favour of the annihilation of Palestines Arab population and would carry on until the formation of the state. His group was responsible for the KD hotel bombings killing a significant amount of British forces. 36-39 the Arab revolt. Took a v long time to mobilize the group. 21st Zionist Congress 1939 in Geneva.. Following the Second WHITE Paper ab- solved Britain of responsibility to the jewish people. all forthe purposees of a vain attempt to regain arab loyalty so that they didnt side with hitler. Chaim Weizzman was Hertzls right hand man. At this point the world didnt real- ize that the holocaust was going on, and saw the eradication of european Ger- many as a goal because in 1939 Macdonald white paper was published. In it it said that the Balfour declaration has been fulfilled. It is now obselete. Even at this point when Jews were being killed, the British made it clear that immigra- tion to Palestine was limited. The most effective way of gaining land for the Zionists was to buy it- they were not permitted to do so either. This provoked many of the zionist leaders to establish a legal immigration, to hide the immi- grants in boats and smuggle. Zev Jabotinsky was involved. Churchill was outraged. The new white paper was a step too far. he voted against his own party. They thought if they supported Hitler, that this region could be theirs. Haj Amin Al Husseini, responsible for Hitler to go through with the final solution. Roosevelt during WW2 he fought anti semitism by conflating anti semitism with nazism, as an american, u do not want to do what nazis do. this campaign was successful. amogn much of american soiety, non jews started supporting the jewish state en masse. powerpoint: reasons why israel must be recognized as a jewish state former mossad chief meir dagan thinks the demand to recognize isrtael as a jewish state is nonsnse. but it is not nonsense- itis the most natural and justi- fied demand imaginable. 1) for decades Zionism refused to see the palestinian people, and the palestini-an national movement refuses to see the jewish people and recognize in this way its right to a jewish state. the souble and continuing lindness is what ig- nites the ongoing tension. peace will be possible when both realize the need for recognition for eachother 2) the camp david epace summit and oslo ocurds saw a new vision in israel, with many israelis opening up new modern acceptance to the other people in the land. 3) palestinians will not give up on the demand for the right of return. the trau- ma of the nakba is their foundational trauma the jewish people is a poeople of this land and it did not arrive from mars. It is neesary to demand of them to admit that the jewish people has a history of its own and a tragedy of its own and its own justification. the jews are not colonialists but legal neough- bours. there will not be eace until thechildren growing in deheisheh refusee camp will knwo that the country accross the borderis a legitimate jewish state of a jewish people whom they are to live side by side. 4) an israeli palestinain pece agreement is to an extent a one sided agreement in which israel gives and palestinainsrecieve. only te recognition of israel as a jewish state would turn the longed for agreement into a two sidedone.while israel will transfer concrete assets to its neighbours, the palestinians will give the only give they can: legitimacy. Toren pointed out that most Zionists in the generation that prceded Herzl were Rabbis, but many founders of the state of Israel were in rebellion against the religious tradition because, they felt, if G-d was omnipresent in the lives of Jews, how was Jewish suffering accounted for. The founders were people who said we cant wait for G-d for salvation, we can’t wait for the end of history, we must take our fate in our own hands. it was a secular humanist revoloution that understood that this would be a state for the jews, a refuge. But it also under- stood that this would be a Jewish state, a state where the language would be Hebrew, a state that would draw on the traditions that had been formed over the centuries. Asher Susser, a senior fellow at Brandeis Crown Centre for Strategic Studies said he sees Israel as the state of Jews rather than a Jewish state. However, he claims that in terms of Arab affairs, it doesn’t really matter whether Israel is considered the state of the Jews or a Jewish state. The religious thesis for Arabs is considered to be irelevant, it is the Zionist elements that causes the rift. However, this contradicts with Meir Kahunas point that ISrael cannot be a democratic state and Jewish state at the same time as Jewish state conflicts with the Arabs and other religions that reside in ISrael while democratic con- flicts with the whole point of the need for Israel, if it became focused on a democratic state for Jews, then the Law of Return should have to include Arabs too, and the whole point of having a safety haven for Jews would be dimin- ished. Susser however agrees with this by ctizieing Arabs who are calling for Is- rael to change in fundamental ways so that they can feel it is a state for all citi-zens. This is a euphemism for the destruction of Israel as the sate of the Jewish people. ‘one of these Arab intellectuals said ISrael should be as Jewish as Swe- den is Christian. that is a complete rejection of my national identity israel is as jewish as sweden is swidish. our jewishness is parallel to swdenishness, not to swedens christianity’. Salman Masalha there is a fundamental misunderstanding that underlies his concluding declaration: ‘There is no such thing as a Jewish democratic state, just as there is no Muslim democratic state’ At the root of this sentence lies a deep, tragic misunderstanding that characterizes many Arab positions on Is- raels identity. in the standard arab view, ‘Jews’ are comparable to ‘Christians’ or ‘Muslims’ in other words, they are a religous group, not a nation. And it is not only arabs who thinks that way. there is no dobut that for hundreds of years, Jewish identity was percieved by Jews and non jews alike primarily as a reli- gious identity. This is where they contradict with the Zionist revoloution that the Jews are a nation, and as such, they have the right to national self determination in a po-litical framework as accepted by the UN on Nov 29 1947, in its decision to parti- tution British Mandatory Palestine into two states- Jewish and Arab. Israel views itself as a Jewish nation state; jewish identity has a religious component, histor- ically. AND THIS IS THE PROBLEM THAT COMPLICATES ATTEMPTS TO RESOLVE THE ISRAELI PALESTINIAN CONFLICT the fact that the arab side has difficulty in recognizing that Jews view themselves as a nation. identtity is a matter of self definition, not external definition. Just as jews are not the ones who will de- termine whether the palestinians are a people or not, Masalha cannot deter- mine whether the jews are a people or not. It is a question of self determina- tion. Arabs refusal to accept Israel as a jewish state attests to an unwillingness to accept the jewish people right to self determination. because what is at is- sue is national identtity, not religious identity, there can indeed by a jewish democratic state, just as there can be an arab democratic state, just like Lebanon and Egypt, an arab stte that maintains a political system with demo- cratic principals. Yair Lapid claims that ‘the problem is that israel is defined. both by law and by a decisive major.

Sunday, July 21, 2019

Small Company Financial Statement Example

Small Company Financial Statement Example Management System DJs Ltd is a private limited company that is run in the style of a regular partnership firm. The two directors David Golding and John Selwood have divided the operating responsibilities of the company into two distinct areas and take care of their individual functions, while doubling up for each other if the need arises. While functional responsibilities are clearly defined, the organisation is otherwise loosely managed with four employees, two managers, (one for sales and front ending responsibilities, and the other for operational management), the chef, and a part time bookkeeper being the key operating persons. Operating systems, rules and procedures lack clarity and are, on occasion, ignored. Recording, accounting, and custodial functions are weak, possibly because of the small size of the business, its single location, and the presence of two hands on owners who exercise their own informal controls and checks to ensure the smooth functioning of the business. Risk of Fraud The risks of fraud, as in any business without structured control and checking systems, are significant. Fraud deterrence and control occurs mainly because of the presence of the two owners of the business, its small size and its compact single locational operations. Frauds can occur, and that too very easily in purchasing, inventory operations, cash management, payment of wages, cash sales and through tampering with the accounting system. Detection of Fraud While the current recording and accounting system is too loose to be of much help in immediately spotting frauds and throwing up alerts, the presence of irregularities and potential fraud can be detected through a number of overall checks in different operational areas. Tracking of movement of goods from the placing of purchase orders through inventory receipts, issues for consumption, and closing stock balances followed by reconciliation of opening and closing inventories with purchases and consumption, will reveal buying, consumption, and pilferage irregularities. Similarly tallying of total sales with cash, credit card and cheque payments, as well as of cash sales with money receipts will give an indication of the accuracy if records and the presence of dishonesty in the sales and collection function. Daily checks may well be unhelpful in this area as the guilty employees may become alert and become careful. It is best to do such checks for fairly long past periods to get accurate results. Overpayment of wages can again come to light if attendance records are tallied with actual wages paid for a specific number of months. Small companies in the UK, while they are mandated to prepare and file annual accounts that represent a true and fair picture of the operations and financial condition of the company, are exempted from statutory audit if their turnover does not exceed 5.6 million GBP or their balance sheet total remains at less than 2.8 million GBP. Considering the size of DJs Ltd and the nature of its business, the company will, in all probability, not be required to face statutory audit. The audit plan should commence with a detailed understanding of the operations of the company and progress to laying out the audit objectives. The audit objectives should include the ascertainment of the reliability of accounts, the legality and validity of company transactions and the adequacy of financial management under practice. The scope of the audit should thus incorporate two separate issues, the assessment of the financial accounting status, as evidenced by (a) the correct recording of assets and liabilities, including off balance sheet items, (b) the existence, ownership, valuation, description, classification and disclosure of assets (c) the legality and correctness of transactions, (d) the completeness and accuracy of recording entries pertaining to the period, as well as their description, classification and disclosure, and the financial management procedures, which need to ascertain economy, efficiency and effectiveness through an analysis of input/output ratios, cash m anagement practices, financial ratio analysis, and the availability of resources in time, as well as their effective utilisation. Apart from laying down the objectives and scope of the audit the audit plan will need to provide for time planning, (based upon a quantification of necessary audit tasks), the criteria for choosing transactions and items for audit scrutiny, the audit methodology to be followed, (involving procedures for checking of vouchers and postings, carrying out reconciliations of bank and supplier accounts, taking physical stock of inventory items, and checking accounts receivables and payable balances with the external parties), the required audit tests, and the allocation of manpower resources. The establishment of materiality is significant in the formulation of a plan. A proper understanding of the business will help in identifying matters of significance and will enable the plan to incorporate materiality factors vis-a-vis nature, amount and significance of transactions. Identification of areas where controls and checks are loose, as elaborated in task 1, will throw up the possibility of r isks and frauds. These areas will warrant more detailed and intensive scrutiny, as well as the need for overall and input/output checks. Formulation and execution of appropriate audit tests are integral to the successful execution of an audit. While audit tests are mainly framed in accordance with established accounting and auditing procedures they need to be adapted to the nature of the industry and provide for the peculiarities of the business. In the subject case the company uses standard SAGE accounting software, which eliminates to a great degree the need to check for manual accuracy and the correctness of posting entries and arithmetical accuracy of generated accounts. However, errors and irregularities can arise in many other areas and a number of audit tests will need to be included in the required audit methodology. Audit tests should start with a sample checking of the accounting correctness of vouchers to ensure that correct accounts have been debited and credited for both revenue and capital transactions. A sample testing procedure involving complete checking of three months vouchers and varying percentage checks for the other nine months should serve the purpose adequately. Journal vouchers need to be checked to test whether proper accounting procedures have been followed for incorporating extraordinary entries or corrections. Audit tests should include checking of purchases for rates accepted, with those available in the market, tallying of purchase orders, goods inward notes and bills, both for value and quantity, as well as reconciliation of inventory, checking of book and actual balances, sales bills for billing accuracy, both for rates and quantities, sales and collection totals. Apart from these tests, bank and supplier reconciliations, and carrying out of ratio analyses for operating and profit margins, debt and liquidity, will help in providing the auditors with an idea of the financial condition of the company. The following statement outlines the details of work to be carried out and its manner of recording for incorporation in the audit report. The scope of the audit will cover work involved in ascertaining whether the prepared accounts reveal a true and fair picture of the operations of the company for the specified period, the financial condition of the company at the end of the period, and whether financial management practices are appropriate for the efficient and effective running of the company’s operations. Audit activity will include assessing the scope of audit, checking of accounts for accuracy and adherence to stipulated accounting requirements and the appropriate financial framework, through standard auditing procedures involving sample and complete checking, carrying out of audit tests, interviewing and questioning required company officials, use of reconciliations, and other analytical tools like input/output studies, ratios and trends. The results of the audit will be recorded in different sections of the audit report, namely in (a) an introduction identifying the accounts that were the subject of the exercise and the relevant financial framework, (b) an explanation of the scope of the audit, (c) an assessment of the preparation of the accounts in accordance with the Companies Act, (d) a section on inconsistencies, if any between the directors report and the actual position, and (e) a description of irregularities, which, if material will find place in qualifications to the report. Companies registered in the UK companies with turnover exceeding 5.6 million GBP or with net assets more than 2.8 million GBP need to undergo statutory audits conducted by registered auditors. Statutory audit reports are part of the annual financial statements prepared by the company for the use of people who wish to obtain reliable information about the operations and financial condition of companies. They are as such used by all stakeholders, namely investors, banks, lenders, buyers, customers and employees for information checked, verified, and certified by independent, external, registered professionals with domain knowledge about their subject. A statutory audit report must begin with an introduction describing the accounts that were the focus of the audit and the financial structure that has been applied in their preparation (i.e. either UK GAPP or IAS) and further contain (a) a clarification on the audit scope along with the accounting standards used in the audit, (b) the opinion of the auditors on whether the accounts have been prepared in accordance with the Companies Act (and, if appropriate, Article 4 of the IAS Regulation), and whether they give a true and fair view of the company’s financial affairs. The auditors must also include their opinion on whether the directors’ report is inconsistent with the accounts, and can, if so warranted, contain qualifications to the prepared accounts. Irrespective of the qualifications the report must include references to matters to which attention needs to be drawn without qualifying the report. Quoted companies also need the statutory report to contain details on di rectors’ remuneration and the consistency of the operational and financial review with the prepared accounts. Provided below is the draft of a suitable letter to the management in relation to the audit of the business under discussion. DJs Limited, Address Dear Sirs, We are glad to inform you that the financial audit of your company has commenced and is proceeding as planned. The scope of the audit has been defined and agreed between the undersigned and your directors, Mr. Golding and Selwood. Our staff will visit your offices on Monday, July 30 to begin the audit work and convey to your officials the details of documents required. We shall be obliged if the required documents are provided and they are given the cooperation required. Yours truly XYZ and Associates Signature Name of Signatory Partner Reference ICAEW, 2007, Institute of Chartered Accountants of England and Wales, Retrieved July 25, 2007 from www.icaew.co.uk

Motivation of Self-determination Theory

Motivation of Self-determination Theory Summary of Findings This study explore the different type of motivations of Self Determination Theory, and its three key needs (competence, relatedness, autonomy) towards the social networking game. Therefore, the research question â€Å"What motivates college students to play social networking game?† is explained according to the results of the study. It was found that although more people play the game to spend their leisure time, but the major needs for them is the competence as we can see from the data collected, competence has the highest overall mean value. According to Ryan and Deci (2002) humans thrive to experience mastery and to get a sense of confidence. It is also the search for optimal challenge that motivates people to maintain their performance and to improve their skills so that they could reach another higher level. The need for competence is satisfied if an individual feels masterful, efficient, and confident towards the thing that they are doing for example in playing the game. So from this study, we found that competence needs is the major reason that they engaged in the social networking game. In this study, we found that both needs competence and autonomy are partially related with each other as need of competence is satisfied if an individual feel masterful, efficient, and confident towards the thing that they are doing and when he/she successfully reached the goal after overcoming many obstacles, the sense of competence will formed (Takatalo, 2010). This is similar to the characteristic of the needs of autonomy as it is also mean that having a feeling of control over a particular performance and the way they are performed. In Section A which is aimed to test the competence level of the players, we found that most respondent think that they are only have least motivation if their rank in the game has been dropped. Which mean the rank in the game will not affect much of the engagement of the players in game. Not only that, we can see that rank is not a very important element that why players engage in the game as they not necessary will continue to play the game even if they successfully maintain in the high ranking in the leader board. However, most of the players are still feeling quite happy when they successfully achieve their favourite position on the leader board in social networking game. As according to Sweetser and Wyeth (2005), positive feeling towards the game and sense of competence could be form when the players are feeling in control in the game, and thus, players are feeling happy when they completed the task and reach their favourable rank. We can also see that most of the players are ver y enjoy in playing those social networking game. Social networking successfully provides the happiness for the players to engage in them. Although many college students will not be motivated to play the game when their ranking is dropped, but if once they reach their rank and successfully in high rank, they will feel more motivated to play. In Autonomy, from the study we can also see that most of the players seldom search for information before they play social networking game. They are also seldom spend the time to search for all the information or guideline such as blog, cheats and many others in order to win the games. This shows that they are barely play the game for their own sake without searching for the information. Peers play an important in influencing the people to play a particular social networking game. This can be proved by the results as more respondent are influenced by the friends to engage in the game. However, people do not spend much of their time to play social networking game in a day as they do not like to engage in the game for very long hour. Not only that, they also seldom send the help request to friends to overcome the difficult task. They might think that they are able to challenge the tasks by themselves in order to get the feeling of control over a particular game and this, they will feel autonomous. As mentioned by Ryan and Deci (2002), Autonomy is also means that having a feeling of control over a particular performance and the way they are performed. In order for an individual to feel autonomous, an individual need to feel satisfied or accepted with the actions that they select to engage in. We can also see that from the statistic they are prefer the game that are more challenging in order to get the sense of autonomous. They do not like to play the game which is easy as it may lead to boredom. The need for relatedness is the need to feel meaningfully connected to important others (Ryan Deci, 2002). In our results, we can see that people are seldom interacting with their friends or gaming partner in social networking game. According to Rigby and Ryan (2011), an individual’s sense of relatedness will be diminished if he or she is feeling isolated or having the indifference by the others. In this case, the need of relatedness will be reduced as they do not often engaging with the other players. Besides, they also seldom play the game that related to their daily life as they think that it is not important element to decide whether they should play a particular game or not. Most of the respondents also do not learn certain life skill by playing those social networking game as they are only play the game for their own sake. By the way, they do feel that by playing the games, their friendship among each other will become closer. It means the social networking game provide a good platform for the people to stay closely to their relationship. Lastly, they will feel sense of accomplishment when their friend ask them do help in the game which able to make them happy. Implications of Findings Implications of findings on this Self-Determination Theory and practice are discussed in this section. Implication of theory This study aimed to test the validity of the construct in the Self-Determination Theory especially with the three key needs on social networking gaming. This theory might be functional for researcher to develop the motivational theory based on the results that have done in this study. The three elements in Self-Determination Theory (autonomy, competence, relatedness) provide different results to study different needs of college student on social networking gaming and thus, this theory provided a guideline for the researcher to further investigate. The three constructs in this theory might give the inspiration for the scholars to develop their new theory based on the constructs. Implication of practice Our results can provide a guideline for the social networking gaming developer to create the game that can really motivate or engage those college students to play in. Based on the statistics with the result of three different needs (competence, autonomy, relatedness) of Self Determination Theory, social networking developers are able to evaluate it and develop the game according to these so that they will produce an interesting game to the people. From this study, major need is competence as most of the people are motivated to play the game which is challenging so that they can challenge themselves to overcome the difficult tasks. So, future game developers are able to refer this direction to create the games which are good enough to motivate the people to engage in it. Limitations of Study In of progress of this research, a few limitations were found. The research method that we used is non-probability sampling method. Samples selected to participate in the research but the result of the research could not represent what other population’s thought. Snowball sample is one type of non-probability sampling method, we used snowball sample in this research as we distributed our questionnaire to our peers who are engaging with the social networking game and ask them to send the survey to their peers who are gamers too. In this case, the first person we distribute is important as he or she might influence others answer and influence the final result. This is because the first person has the strong impact on the sample. In the other words, snowball sampling might lead to bias in result and thus, it affects the overall statistics. Thus, this result could not be generalized. Suggestion for future research Our study is based on the sample of college student collected in our country. In order to generalize the results, a future research should be carry out and adjust the model with different samples such as segmented by age or geography. This is to see whether the different age groups like children or adult have the similar motivations in social networking game or not. Motivation of college students on social networking game is an interesting topic to study as it is very broad for researchers to discuss. But this aspect of research was seldom done by the researchers because more of the researches are focusing on the impact that social networking game bring to the teenagers or college students. So, more future studies are needed to examine the relationship between the motivation and teenager’s behaviour in order to figure out more significant and specific results. Local researchers needed to put more effort in studying this aspect, this is because there are a few number of researches have done the study about this kind of topic in other countries, but as the cultural background are different among the cultures, it is important to do a cross-culture student of social networking games so that we can determine the difference among cultures. Besides that, there are a lot more theories that are suitable to use to study the motivation of people in engaging the game. Researchers are able to use different theories to study about the topic so that we will see different result which might be fresh in this industry. Self-Determination Theory is a broad theory which contains a lot of sub theories. These sub theories are also very useful in determining the motivations of the people towards the game. Perhaps a future research study can be done by using all these theories to get a new result and see whether the relationship of the theories that used in the study are functional or interesting or not. The examples of the mini theories under Self Determination Theory are Cognitive Evaluation Theory, Organismic Integration Theory, Causality Orientations Theory, Basic Psychological Needs Theory and many others.

Saturday, July 20, 2019

Capital Punishment Essay -- essays research papers fc

Getting Rid of the Death Penalty Capital punishment was a corrective measure that was widely used all over the world. It is difficult to pin point the exact date of it's origin but it is a fact that it was practiced intensely during medieval times. Crimes have occurred probably since the beginning of time and therefore there was a need for a counter attack to minimize if not eradicate it completely. Laws were created for this purpose, but like everything man creates they have proved imperfect and in some cases entirely unacceptable. In Britain, as James B Christoph[1] points out, the major cause for this trend was the social and economic chaos brought about by the Industrial Revolution. The spread of poverty as well as child labor, prostitution and other social evils went hand in hand with unexpected wealth, which sparked off crime. The amazing existence of both these extremes caused insecurity among the lawmakers in Britain resulting in the creation of strict rules, making any offense from stealing turnips to cutting down a tree punishable by death. Some examples he sites show just how obscure the law was. In 1801, a 13-year-old boy was publicly hanged for breaking into a house and stealing a spoon. In 1808, a 7-year-old girl was hang at Lynn for setting a house on fire. To express concern over the above examples, surely these minors did not deserve the kind of punishment they received. Were these crimes so heinous and diabolically evil that only through execution would everyone else understand the gravity of contemplating such an act? Passage of time is usually synonymous with change and as usual man is looking for more innovative ways to carry out his daily activities. This pursuit for perfection did not exclude the death penalty. Other methods of carrying out this punishment emerged, some, more blood curdling than the next but still deemed fit by our ancestral "law makers. " Beheading was a common practice for the Romans and the Greeks. They considered it honorable and therefore preferred it to hanging. The instruments used were the axe and the sword. Later on, the English also employed beheading as sited by John Lawrence.1[2] He states that William the Conqueror introduced beheading to England and the first unfortunate person to experience it was a man named Waltheof, Earl of Northumberland, in 1076. Differing from the Rom... ...ifferent countries aborting the act as well as the emergence of more and more organizations against this form of punishment. Recent countries that have abolished capital punishment6 include Azerbaijan, Bulgaria, Canada, Estonia, Lithuania and The United Kingdom all in 1998. The various organizations currently involved include Amnesty International, Equal Justice USA, Canadian Coalition Against the Death Penalty and Catholics Against Capital Punishment. WORKS CITED 1. Christoph, James, page 14, "Capital Punishment and British Politics," The University of Chicago Press, 1962. 2. Lawrence, John, page 28, "A History of Capital Punishment," The Citadel Press, New York, 1960. 3. Lawrence, John, page 69," A History of Capital Punishment," The Citadel Press, New York, 1960. 4. Harpers Magazine, page 29"China's Crimes and Punishment," November 1997. 5. Bradgon, David. "Bring Back Capital Punishment Page," http://www.geocities.com/capitolHill/Lobby/5258/index.html 6. Amnesty International. "List of Abolitionist and Retentionis Countries," http://www.amnesty.org/ailib/intcam/dp/abrelist.htm Capital Punishment Essay -- essays research papers fc Getting Rid of the Death Penalty Capital punishment was a corrective measure that was widely used all over the world. It is difficult to pin point the exact date of it's origin but it is a fact that it was practiced intensely during medieval times. Crimes have occurred probably since the beginning of time and therefore there was a need for a counter attack to minimize if not eradicate it completely. Laws were created for this purpose, but like everything man creates they have proved imperfect and in some cases entirely unacceptable. In Britain, as James B Christoph[1] points out, the major cause for this trend was the social and economic chaos brought about by the Industrial Revolution. The spread of poverty as well as child labor, prostitution and other social evils went hand in hand with unexpected wealth, which sparked off crime. The amazing existence of both these extremes caused insecurity among the lawmakers in Britain resulting in the creation of strict rules, making any offense from stealing turnips to cutting down a tree punishable by death. Some examples he sites show just how obscure the law was. In 1801, a 13-year-old boy was publicly hanged for breaking into a house and stealing a spoon. In 1808, a 7-year-old girl was hang at Lynn for setting a house on fire. To express concern over the above examples, surely these minors did not deserve the kind of punishment they received. Were these crimes so heinous and diabolically evil that only through execution would everyone else understand the gravity of contemplating such an act? Passage of time is usually synonymous with change and as usual man is looking for more innovative ways to carry out his daily activities. This pursuit for perfection did not exclude the death penalty. Other methods of carrying out this punishment emerged, some, more blood curdling than the next but still deemed fit by our ancestral "law makers. " Beheading was a common practice for the Romans and the Greeks. They considered it honorable and therefore preferred it to hanging. The instruments used were the axe and the sword. Later on, the English also employed beheading as sited by John Lawrence.1[2] He states that William the Conqueror introduced beheading to England and the first unfortunate person to experience it was a man named Waltheof, Earl of Northumberland, in 1076. Differing from the Rom... ...ifferent countries aborting the act as well as the emergence of more and more organizations against this form of punishment. Recent countries that have abolished capital punishment6 include Azerbaijan, Bulgaria, Canada, Estonia, Lithuania and The United Kingdom all in 1998. The various organizations currently involved include Amnesty International, Equal Justice USA, Canadian Coalition Against the Death Penalty and Catholics Against Capital Punishment. WORKS CITED 1. Christoph, James, page 14, "Capital Punishment and British Politics," The University of Chicago Press, 1962. 2. Lawrence, John, page 28, "A History of Capital Punishment," The Citadel Press, New York, 1960. 3. Lawrence, John, page 69," A History of Capital Punishment," The Citadel Press, New York, 1960. 4. Harpers Magazine, page 29"China's Crimes and Punishment," November 1997. 5. Bradgon, David. "Bring Back Capital Punishment Page," http://www.geocities.com/capitolHill/Lobby/5258/index.html 6. Amnesty International. "List of Abolitionist and Retentionis Countries," http://www.amnesty.org/ailib/intcam/dp/abrelist.htm

Friday, July 19, 2019

William Bradford :: essays research papers

"If a tree falls but no one is there to see it, does it really fall?" This quote explains the very logic of history. Throughout the course of history, many significant occurrences have shaped our society to what it is today: free. William Bradford not only lived through a symbolic historical cornerstone of America, but wrote about it too. William Bradford, the second governor of Plymouth colony elected, was accountable for the young colony’s success through great hardships. The Pilgrims were signified as complete abdicates from the Church of England. The success of the Plymouth was based on covenantalism - the belief that men could form compacts or covenants in the sight of God as a basis for government without the consent of a higher authority. According to Bradford’s exposé, the Pilgrims: shook off this yoke of antichristian bondage, and as the Lord's free people joined themselves (by a covenant of the Lord) into a church estate, in the fellowship of the gospel, to walk in all His ways made known, or to be made known unto them, according to their best endeavors, whatsoever it should cost them, the Lord assisting them. And that it cost them something this ensuing history will declare. But after these things they could not long continue in any peaceable condition, but were hunted and persecuted on every side, so as their former afflictions were but as flea-bitings in comparison of these, which now came upon them. For some were taken and clapped up in prison, others had their houses beset and watched night and day, and hardly escaped their hands; and the most were fain to flee and leave their houses and habitations, and the means of their livelihood. Yet these and many other sharper things which afterward befell them, were no other than they looked for, and therefore were the better prepared to bear them by the assistance of God's grace and Spirit. Yet seeing themselves thus molested, and that there was no hope of their continuance there, by a joint consent they resolved to go into the Low Countries, where they heard was freedom of religion for all men; they resolved to get over into Holland as they could. (W. Brad Home Page). Once in Holland, the Pilgrims discovered that religious persecution was being diffused. They picked up once again on another brave journey in search for a land that was seemingly impossible to find: a land of religious freedom.

Thursday, July 18, 2019

The Vampire Diaries: Dark Reunion Chapter Seven

Stefan approached the corner house reluctantly, almost afraid of what he might find. He half expected that Damon would have abandoned his post by now. He'd probably been an idiot to rely on Damon in the first place. But when he reached the backyard, there was a shimmer of motion among the black walnut trees. His eyes, sharper than a human's because they were adapted for hunting, made out the darker shadow leaning against a trunk. â€Å"You took your time getting back.† â€Å"I had to see the others home safe. And I had to eat.† â€Å"Animal blood,† Damon said contemptuously, eyes fixed on a tiny round stain on Stefan's T-shirt. â€Å"Rabbit, from the smell of it. That seems appropriate somehow, doesn't it?† â€Å"Damon-I've given Bonnie and Meredith vervain too.† â€Å"A wise precaution,† Damon said distinctly, and showed his teeth. A familiar surge of irritation welled up in Stefan. Why did Damon always have to be so difficult? Talking with him was like walking between land mines. â€Å"I'll be going now,† Damon continued, swinging his jacket over one shoulder. â€Å"I've got business of my own to take care of.† He tossed a devastating grin over his shoulder. â€Å"Don't wait up.† â€Å"Damon.† Damon half turned, not looking but listening. â€Å"The last thing we need is some girl in this town screaming ‘Vampire!' † Stefan said. â€Å"Or showing the signs, either. These people have been through it before; they're not ignorant.† â€Å"I'll bear that in mind.† It was said ironically, but it was the closest thing to a promise Stefan had ever gotten from his brother in his life. â€Å"And, Damon?† â€Å"Now what?† â€Å"Thank you.† It was too much. Damon whipped around, his eyes cold and uninviting, a stranger's eyes. â€Å"Don't expect anything of me, little brother,† he said dangerously. â€Å"Because you'll be wrong every time. And don't think you can manipulate me, either. Those three humans may follow you, but I won't. I'm here for reasons of my own.† He was gone before Stefan could gather words for a reply. It wouldn't have mattered anyway. Damon never listened to anything he said. Damon never even called him by name. It was always the scornful â€Å"little brother.† And now Damon was off to prove how unreliable he was, Stefan thought. Wonderful. He'd do something particularly vicious just to show Stefan he was capable of it. It was no use. He couldn't keep his mind on the puzzle. He was tired and lonely and in desperate need of comfort. And the stark truth was that there was no comfort to be had. Elena, he thought, you lied to me. It was the one thing she'd insisted on, the one thing she'd always promised. â€Å"Whatever happens, Stefan, I'll be with you. Tell me you believe that.† And he had answered, helpless in her spell, â€Å"Oh, Elena, I believe it. Whatever happens, we'll be together.† But she had left him. Not by choice maybe, but what did that matter in the end? She had left him and gone away. There were times when all he wanted was to follow her. Think about something else, anything else, he told himself, but it was too late. Once unleashed, the images of Elena swirled around him, too painful to bear, too beautiful to push away. The first time he'd kissed her. The shock of dizzy sweetness when his mouth met hers. And after that, shock after shock, but at some deeper level. As if she were reaching down to the core of himself, a core he'd almost forgotten. Frightened, he'd felt his defenses tear away. All his secrets, all his resistance, all the tricks he used to keep other people at arm's length. Elena had ripped through them all, exposing his vulnerability. Exposing his soul. And in the end, he found that it was what he wanted. He wanted Elena to see him without defenses, without walls. He wanted her to know him for what he was. Terrifying? Yes. When she'd discovered his secret at last, when she'd found him feeding on that bird, he had cringed in shame. He was sure that she'd turn away from the blood on his mouth in horror. In disgust. But when he looked into her eyes that night, he saw understanding. Forgiveness. Love. Her love had healed him. And that was when he knew they could never be apart. Other memories surged up and Stefan held on to them, even though the pain tore into him like claws. Sensations. The feel of Elena against him, supple in his arms. The brush of her hair on his cheek, light as a moth's wing. The curve of her lips, the taste of them. The impossible midnight blue of her eyes. But Bonnie had reached Elena. Elena's spirit, her soul, was still somewhere near. Of anyone, he should be able to summon it. He had Power at his command. And he had more right than anyone to seek her. He knew how it was done. Shut your eyes. Picture the person you want to draw near. That was easy. He could see Elena, feel her, smell her. Then call them, let your longing reach out into the emptiness. Open yourself and let your need be felt. Easier still. He didn't give a damn about the danger. He gathered all his yearning, all his pain, and sent it out searching like a prayer. And felt†¦ nothing. Only void and his own loneliness. Only silence. His Power wasn't the same as Bonnie's. He couldn't reach the one thing he loved most, the one thing that mattered to him. He had never felt so alone in his life. â€Å"You want what?† Bonnie said. â€Å"Some sort of records about the history of Fell's Church. Particularly about the founders,† Stefan said. They were all sitting in Meredith's car, which was parked a discreet distance behind Vickie's house. It was dusk of the next day and they had just returned from Sue's funeral-all but Stefan. â€Å"This has something to do with Sue, doesn't it?† Meredith's dark eyes, always so level and intelligent, probed Stefan's. â€Å"You think you've solved the mystery.† â€Å"Possibly,† he admitted. He had spent the day thinking. He'd put the pain of last night behind him, and once again he was in control. Although he could not reach Elena, he could justify her faith in him-he could do what she wanted done. And there was a comfort in work, in concentration. In keeping all emotion away. He added, â€Å"I have an idea about what might have happened, but it's a long shot and I don't want to talk about it until I'm sure.† â€Å"Why?† demanded Bonnie. Such a contrast to Meredith, Stefan thought. Hair as red as fire and a spirit to go with it. That delicate heart-shaped face and fair, translucent skin were deceptive, though. Bonnie was smart and resourceful-even if she was only beginning to find that out herself. â€Å"Because if I'm wrong, an innocent person might get hurt. Look, at this point it's just an idea. But I promise if I find any evidence tonight to back it up, I'll tell you all about it.† â€Å"You could talk with Mrs. Grimesby,† Meredith suggested. â€Å"She's the town librarian, and she knows a lot about the founding of Fell's Church.† â€Å"Or there's always Honoria,† Bonnie said. â€Å"I mean, she was one of the founders.† Stefan looked at her quickly. â€Å"I thought Honoria Fell had stopped communicating with you,† he said carefully. Stefan was surprised. He didn't entirely like the idea of Elena's journal on display. But Honoria's records might be exactly what he was looking for. Honoria had not just been a wise woman; she had been well versed in the supernatural. A witch. â€Å"The library's closed by now, though,† Meredith said. â€Å"That's even better,† said Stefan. â€Å"No one will know what information we're interested in. Two of us can go down there and break in, and the other two can stay here. Meredith, if you'll come with me-â€Å" â€Å"I'd like to stay here, if you don't mind,† she said. â€Å"I'm tired,† she added in explanation, seeing his expression. â€Å"And this way I can get my watch over with and get home earlier. Why don't you and Matt go and Bonnie and I stay here?† Stefan was still looking at her. â€Å"Okay,† he said slowly. â€Å"Fine. If it's all right with Matt.† Matt shrugged. â€Å"That's it, then. It might take us a couple of hours or more. You two stay in the car with the doors locked. You should be safe enough that way.† If he was right in his suspicions, there wouldn't be any more attacks for a while-a few days at least. Bonnie and Meredith should be safe. But he couldn't help wonder what was behind Meredith's suggestion. Not simple tiredness, he was sure. â€Å"By the way, where's Damon?† Bonnie asked as he and Matt started to leave. Stefan felt his stomach muscles tighten. â€Å"I don't know.† He had been waiting for someone to ask that. He hadn't seen his brother since last night, and he had no idea what Damon might be doing. â€Å"He'll show up eventually,† he said, and closed the door on Meredith's, â€Å"That's what I'm afraid of.† He and Matt walked to the library in silence, keeping to the shadows, skirting areas of light. He couldn't afford to be seen. Stefan had come back to help Fell's Church, but he felt sure Fell's Church didn't want his help. He was a stranger again, an intruder here. They would hurt him if they caught him. The library lock was easy to pick, just a simple spring mechanism. And the journals were right where Bonnie had said they would be. Stefan forced his hand away from Elena's journal. Inside was the record of Elena's last days, in her own handwriting. If he started thinking about that now†¦ He concentrated on the leather-bound book beside it. The faded ink on the yellowing pages was hard to read, but after a few minutes his eyes got accustomed to the dense, intricate writing with its elaborate curlicues. It was the story of Honoria Fell and her husband, who with the Smallwoods and a few other families had come to this place when it was still virgin wilderness. They had faced not only the dangers of isolation and hunger but of native wildlife. Honoria told the story of their battle to survive simply and clearly, without sentimentality. With a prickling at the back of his neck, he reread the entry carefully. At last he leaned back and shut his eyes. He'd been right. There was no longer any doubt in his mind. And that meant he must also be right about what was going on in Fell's Church now. For an instant, bright sickness washed over him, and an anger that made him want to rip and tear and hurt something. Sue. Pretty Sue who had been Elena's friend had died for†¦ that. A blood ritual, an obscene initiation. It made him want to kill. But then the rage faded, replaced by a fierce determination to stop what was happening and set things right. I promise you, he whispered to Elena in his own mind. I will stop it somehow. No matter what. He looked up to find Matt looking at him. Elena's journal was in Matt's hand, closing itself over his thumb. Just then Matt's eyes looked as dark a blue as Elena's. Too dark, full of turmoil and grief and something like bitterness. â€Å"You found it,† Matt said. â€Å"And it's bad.† â€Å"Yes.† â€Å"It would be.† Matt pushed Elena's journal back into the case and stood. There was a ring almost of satisfaction in his voice. Like somebody who's just proved a point. â€Å"I could have saved you the trouble of coming here.† Matt surveyed the darkened library, jingling change in his pocket. A casual observer might have thought he was relaxed, but his voice betrayed him. It was raw with strain. â€Å"You just think of the worst thing you can imagine and that's always the truth,† he said. â€Å"Matt†¦Ã¢â‚¬  Sudden concern stabbed at Stefan. He'd been too preoccupied since coming back to Fell's Church to look at Matt properly. Now he realized that he'd been unforgivably stupid. Something was terribly wrong. Matt's whole body was rigid with tension lying just under the surface. And Stefan could sense the anguish, the desperation in his mind. â€Å"Matt, what is it?† he said quietly. He got up and crossed to the other boy. â€Å"Is it something I did?† â€Å"I'm fine.† â€Å"You're shaking.† It was true. Fine tremors were running through the taut muscles. â€Å"I said I'm fine!† Matt swung away from him, shoulders hunched defensively. â€Å"Anyway, what could you have done to upset me? Besides taking my girl and getting her killed, I mean?† This stab was different, it was somewhere around Stefan's heart and it went straight through. Like the blade that had killed him once upon a time. He tried to breathe around it, not trusting himself to speak. â€Å"It was the truth.† Stefan waited a moment and then added, levelly, â€Å"But it's not the whole problem, is it?† Matt didn't answer. He stared at the floor, pushing something invisible with the side of one shoe. Just when Stefan was about to give up, he turned with a question of his own. â€Å"What's the world really like?† â€Å"What's†¦ what?† â€Å"The world. You've seen a lot of it, Stefan. You've got four or five centuries on the rest of us, right? So what's the deal? I mean, is it basically the kind of place worth saving or is it essentially a pile of crap?† Stefan shut his eyes. â€Å"Oh.† â€Å"And what about people, huh, Stefan? The human race. Are we the disease or just a symptom? I mean, you take somebody like-like Elena.† Matt's voice shook briefly, but he went on. â€Å"Elena died to keep the town safe for girls like Sue. And now Sue's dead. And it's all happening again. It's never over. We can't win. So what does that tell you?† â€Å"Matt.† â€Å"What I'm really asking is, what's the point? Is there some cosmic joke I'm not getting? Or is the whole thing just one big freaking mistake? Do you understand what I'm trying to say here?† â€Å"I understand, Matt.† Stefan sat down and ran his hands through his hair. â€Å"If you'll shut up a minute, I'll try to answer you.† Matt drew up a chair and straddled it. â€Å"Great. Take your best shot.† His eyes were hard and challenging, but underneath Stefan saw the bewildered hurt that had been festering there. â€Å"I've seen a lot of evil, Matt, more than you can imagine,† Stefan said. â€Å"I've even lived it. It's always going to be a part of me, no matter how I fight it. Sometimes I think the whole human race is evil, much less my kind. And sometimes I think that enough of both our races is evil that it doesn't matter what happens to the rest. â€Å"When you get down to it, though, I don't know any more than you do. I can't tell you if there's a point or if things are ever going to turn out all right.† Stefan looked straight into Matt's eyes and spoke deliberately. â€Å"But I've got another question for you. So what?† Matt stared. â€Å"So what?† â€Å"Yeah. So what.† â€Å"Yeah, so what?† Stefan leaned forward. â€Å"So what are you going to do, Matt Honeycutt, if every bad thing you've said is true? What are you going to do personally? Are you going to stop fighting and swim with the sharks?† Matt was grasping the back of his chair. â€Å"What are you talking about?† â€Å"You can do that, you know. Damon says so all the time. You can join up with the evil side, the winning side. And nobody can really blame you, because if the universe is that way, why shouldn't you be that way too?† â€Å"Like hell!† Matt exploded. His blue eyes were searing and he had half risen from his chair. â€Å"That's Damon's way, maybe! But just because it's hopeless doesn't mean it's all right to stop fighting. Even if I knew it was hopeless, I'd still have to try. I have to try, damn it!† â€Å"I know.† Stefan settled back and smiled faintly. It was a tired smile, but it showed the kinship he felt right then with Matt. And in a moment he saw by Matt's face that Matt understood. â€Å"I know because I feel the same way,† Stefan continued. â€Å"There's no excuse for giving up just because it looks like we're going to lose. We have to try-because the other choice is to surrender.† â€Å"I'm not ready to surrender anything,† Matt said through his teeth. He looked as if he'd fought his way back to a fire inside him that had been burning all along. â€Å"Ever,† he said. â€Å"Yeah, well, ‘ever' is a long time,† Stefan said. â€Å"But for what it's worth, I'm going to try not to either. I don't know if it's possible, but I'm going to try.† â€Å"That's all anybody can do,† Matt said. Slowly, he pushed himself off the chair and stood straight. The tension was gone from his muscles, and his eyes were the clear, almost piercing blue eyes Stefan remembered. â€Å"Okay,† he said quietly. â€Å"If you found what you came for, we'd better get back to the girls.† Stefan thought, his mind switching gears. â€Å"Matt, if I'm right about what's going on, the girls should be okay for a while. But you go ahead and take over the watch from them. As long as I'm here there's something I'd like to read up on-by a guy named Gervase of Tilbury, who lived in the early 1200s.† â€Å"Even before your time, eh?† Matt said, and Stefan gave him the ghost of a smile. They stood for a moment, looking at each other. â€Å"All right. I guess I'll see you at Vickie's.† Matt turned to the door, then hesitated. Abruptly, he turned again and held out his hand. â€Å"Stefan-I'm glad you came back.† Stefan gripped it. â€Å"I'm glad to hear it† was all he said, but inside he felt a warmth that took away the stabbing pain. And some of the loneliness, too.