Essay on Depreciation Methods

Memorandum To From Subject Depreciation Value of your surplus Purpose Machine Date Congratulations on your purchase of this special purpose cable car. With every purchase of a new railway carry comes the depreciation appraise of the machine. In order to report the look on of this machine, we first must build out the total amount paid for your machine. It says here you purchased the machine for an explanation price of $1,200,000 and the freight follow was $6000 and the terms for install(a)ation was $64000.We would add all that up and bring in a total machine cost of $1,270,000. there are 3 types of depreciation methods we can use to formula out the annual depreciation jimmy of your machine Straight Line rule, Units of productions Method, and parallel Declining Method. The Straight Line Method is plain and simple. This will tell us what to report at the end of every socio-economic class for the depreciation honour of your machine. First we would discipline the cost of the machine negatively charged the salvage value divided by the reclaimable biography of the machine.I believe the salvage value would be the use of the machine in that year. For modelling the total cost of machine is 1270000-200000/5=214000 200000 would be the salvage life and 5 would be the useful life of the machine and 214000 would be our depreciation value for the year. So after the first year of use the book value of the machine would be 1270000-214000=1056000. Every year we would subtract 214000 from the previous book value. The Units of Productions Method is a little more complicated.This will tell us the pass judgment depreciation value of the machine. First we would take the cost of the machine minus estimated salvage value divided by the predicted units of production that your machine would modernize and we would get a cost per unit (depreciable). After we get the cost per unit (CPU), we would procreate it by the units stated in the period and we will get the d epreciation for the period, also in the last year of the useful life of the machinery we would depreciate to the estimated salvage value and never depreciate down the stairs the value.For vitrine the cost of the machine is 1270000 minus the salvage 200000 divided by the expect units that your machine would produce in its useful life which is 1000000. 1270000-200000/1000000 = $1. 07 per unit, this would be the cost per unit. Lets say your machine will produce 200000 in its first year, so we would take the depreciation per unit multiply the number of units produced in the period, 1. 07200000=214000. 214000 would be the depreciation expense for the first year and we would minus that from the spring book value of the machine.If the machine produced 250000 the next year, we would go thru the same process again but this time we would subtract the depreciation value from the previous year book value and not the beginning book value. The Double Declining Method is the last method we woul d use to figure of the depreciation value of the machine. First we need to figure the straight-line charge per unit and in order to do that we need the percent life of the machine and the useful life of the machine.We would divide each other and come up with the Straight-line rate. For example 100% divided by 5 years equals 20% that the machine would depreciate very year if we should the straight-line rate. Second step we would double that rate, 20% x 2 = 40%. 40% would be the double declining eternal sleep rate (ddb). The final exam step we take the double declining balance rate multiply by the beginning period book value. For example 40%x1270000=508000. 08000 would be the first year depreciation expense. The book value at the end of the first year would be 1270000-580000=762000. The next year we would take 40% of 762000 and come up with the depreciation expense for that year. In its final year of useful life the machine would never depreciate below the estimated salvage value an d we would just have to adjust our books. Mr. Abella, now you pick out how to depreciate the value of your machine. Once again I congratulate you on your purchase.

Sample Question

Sample Question 5312 F any 2009 Student___________________________________________________________________ 1. Corporate constitution include concerns round A. business ethics and social right. B. the responsibilities of the board of designateors. C. straightforward treatment of stakeholders. D. disclosures and transp atomic number 18ncy. E. each(prenominal) of the above. 2. The most powerful corporate governance order to date has been A. the Sarbanes-Oxley Act (SOX) of 2002. B. the creation of the Ameri potful Institute of Certified human beings Accountants. C. Corporate Ethics Code of 2005. D. the regulation of stock-take solicitude practices by the SEC. . The Sarbanes-Oxley Act (SOX) of 2002 does not specific completelyy prohibit an individualistic auditor from perform the sideline non-audit function(s) for an audit client A. m unrivaledtary instruction systems design and carrying out. B. internal audit outsourcing services. C. tax services. D. expert services. E. SOX specific entirelyy prohibits an in imagineent auditor from do all of all of the non-audit services for an audit client. 4. Which is the pursual descriptions is not sensation of the Seven m adepttary Shenanigans identified by Howard Schilit and listed in Exhibit 10-1 A. ecording tax too soon or that is of a questionable quality. B. boosting income with wizard-time gains. C. failing to memorialise intangible assets which the company has ownership rights to. D. shifting future day expenses to the current burden as a special charge. E. failing to record or improperly reducing liabilities. 5. The explanatory line of businesss to the financial rehearsals A. should be referred to if to a greater extent than a cursory, and possibly misleading impression of a pie-eyeds financial position and its results of ope balancens is to be achieved. B. argon not an integral part of the financial statements. C. nclude a long deal of detailed information that is potentially helpful tho to a financial analyst making a detailed appraisal of the future prospects of the entity. D. be apply by many entities to hide information from the commentator of the financial statements by including in the explanatory notes information that should be shown in detail on the financial statements themselves. 6. The nature and content of disclosures relate to all of the following except A. rule of be changes. B. segment information. C. fair market nourish. D. contingencies and commitments. E. events attendant to the balance sheet date. . Which of the following is nota topic that is liable(predicate) to be discussed as a significant accounting policy? A. Depreciation method. B. Earnings per partake of special K teleph one(a) line calculation details. C. Inventory valuation method. D. Method of estimating regretful accounts due. 8. The explanatory notes to the financial statements A. be not an integral part of the financial statements. B. explain the significant acco unting policies of the company. C. normally disclose the amount of the companys big debts expense. D. describe troubles product development plans for the coming social class. 9.Significant accounting policies atomic number 18 depict in the explanatory notes to the financial statements because A. there isnt enough space for them to be include in the captions of the financial statements. B. if the accrual basis of accounting is used, unified of revenues and expenses whitethorn not take place. C. the reader mustiness be cognizant of which of the alternate(a) generally reliable accounting practices meet been used. D. none of the above. 10. When an entity changes its accounting from one generally accepted method to another generally accepted method A. financial statements of all prior social classs are changed to conserve comparability. B. n explanatory note stating that the change was approved by the fiscal Accounting Standards Board is needed. C. the dollar effect of the change on both the balance sheet and income statement must be disclosed. D. changes like this are not permitted. 11. The impact of changing legal injury directs on amounts narrativeed in financial statements is A. reported as a separate item on the balance sheet. B. accomplished by reporting assets at their replacement personify. C. required to be described in the explanatory notes to the financial statements. D. encouraged, but not required to be described in the explanatory notes to the financial statements. 2. prudences statement of responsibility A. explains that the entitys financial statements are the responsibility of the entitys auditors. B. states that the financial statements are uninvolved of significant error. C. affirms that management is responsible for assuring adherence to internal maintain policies and procedures. D. guarantees that the firm has operated in a highly ethical manner. 13. Firms that issue registered securities are required to file, with the SEC on an annual basis, which of the following? A. An annual report. B. A prospectus. C. A form 10-K. D. A set of financial statements. E. both of the above. 14. A firms property dividends were $3. 96 per dispense of super C bank line for calendar 2006. In 2007 the dividing line was split 3 for 1, and in 2008 a 10% descent dividend was issued. Dividends per appropriate for 2006, to be reported in the firms annual report for 2008, are A. $3. 96 B. $1. 45 C. $1. 32 D. $1. 20 15. Business segment information is included in the explanatory notes to financial statements because A. the amounts shown on the financial statements of most companies are just too large to comprehend. B. current and potential investors can fool more informed judgments about the company. C. et income from various geographic areas can be clearly curbd. D. by combining these amounts for each segment, ROI and funds flows for the company as a whole can be de terminalined. 16. For 2006, Skresso Co. reported $3. 6 4 of gelt per share of greenness timeworn. During 2007 the firm had a 4% common decline dividend. 2006 dough per share to be reported in the annual report for 2007 are A. $3. 79 B. $3. 64 C. $3. 50 D. $3. 49 17. solicitudes statement of responsibility A. usually refers to the companys system of internal controls. B. emphasizes that the auditors are responsible for the financial statements. C. ncludes a disclaimer of responsibility for the level of the P/E proportionality of the companys common occupation. D. gives the president of the company an opport building blocky to explain why profits changed. 18. Which of the following is the proper paragraph sequence for an independent Auditors Report? A. Scope, introduction, cerebproportionn. B. Introduction, scope, opinion. C. Opinion, scope, summary. D. Introduction, opinion, scope. 19. A firms independent auditors gravel the responsibility to A. assess the firms accounting policies. B. ascertain the firms profit potential. C. queer all fraudulent activities. D. assess managements discussion and analysis. 0. The independent auditors report usually A. presents a clean bill of health for the company. B. refers to the quality of the companys products or services. C. includes an opinion that the financial statements are correct. D. includes an opinion that the financial statements present fairly, in all natural respects, financial information about the company. 21. An audit conducted in amity with generally accepted auditing standards includes each of the following except A. examination, on a test basis, of evidence supporting the amounts and disclosures in the financial statements. B. valuation of the strength and effectiveness of management. C. assessment of the accounting principles used and significant estimates do by management. D. planning and performance of the audit to obtain reasonable assurance that the financial statements are free of material misstatements. 22. Which one of the following metho ds is no perennial a Generally Accepted Accounting Method? A. Purchase accounting. B. uncontaminating market order method. C. Pooling method. D. None of the Above. 23. Which of the following require an explanatory note in the independent auditors report. A. basing the opinion on the school of another auditor.B. Uncertainties about the outcome of a significant event that would have affected the unveiling of the financial statement. C. Substantial doubt about the entitys viability to continue as a going concern. D. None of the above. E. Items a, b and c are correct. 24. A management that wanted to augment the financial supplement of its firm would A. raise surplus capital by merchandising common tune. B. use excess hard funds to purchase preferred stock for the treasury. C. raise add upitional capital by exchange inflexible fill rate long-term bonds. D. try to extend its ROI by increasing asset swage. 25.For the fiscal year ended process 31, 2007, a company reported pelf per share of $3. 25 and property dividends per share of $0. 50. During fiscal 2008, the company had a 3 for 2 stock split. In the annual report for the fiscal year ended swear out 31, 2008, earnings per share and cash dividends for fiscal 2007 would be reported, respectively, as A. $3. 25 and $0. 50 B. $4. 85 and $0. 75 C. $2. 17 and $0. 33 D. $1. 09 and $0. 17 26. monetary leverage A. arises because most borrowed funds have a ameliorate interest rate. B. arises because most borrowed funds have a protean interest rate. C. usually has no bearing on the risk associated with a company.D. is a pattern that does not apply to individuals. 27. A potential identificationors judgment about granting credit would be most influenced by the potential customers A. current dimension at the end of the prior fiscal year. B. most juvenile acid-test ratio. C. path of acid-test ratio over the past three years. D. practice with respect to taking cash discounts arrive atered by current suppliers. 28. Another term for the price/earnings ratio is A. monetary think of ratio. B. gross revenue quadruple. C. earnings multiple. D. profit ratio. 29. An entitys current ratio go away be influenced by A. the inventory approach flow assumption used. B. riting off an overdue account receivable against the allowance for uncollectible accounts. C. the depreciation method used. D. issuance of a stock dividend. 30. If a firms debt ratio were 25%, its debt/ honor ratio would be A. 25%. B. 50%. C. 33. 33%. D. 75%. 31. An individual interested in making a judgment about the positivity of a company should A. review the trend of working capital for some(prenominal)(prenominal) years. B. calculate the companys ROI for the most recent year. C. review the trend of the companys ROI for several years. D. oppose the companys ROI for the most recent year with the industry average ROI for the most recent year. 2. Which of the following is not a category of financial statement ratios? A . Financial leverage. B. Liquidity. C. Profitability. D. Prospectus. 33. When a firm has financial leverage A. ROI depart be great than ROE. B. ROI allow usually be less than it would be without leverage. C. risk is greater than if there isnt any leverage. D. the firm pull up stakes always have a high ROE than it would without leverage. 34. When a corporation has both common stock and preferred stock outstanding A. dividends on preferred stock are give only if the company has current earnings. B. ividends on preferred stock must be paid before dividends on common stock can be paid. C. preferred stockholders receive the very(prenominal) dividend per share as common stockholders. D. dividends on preferred stock are paid only if dividends are to be paid on the common stock. 35. A leverage buyout refers to A. one firm issues stock to take over another firm. B. one firm trades its stock for the stock of another firm. C. a firm goes hard into debt in order to obtain the funds to p urchase the shares of the public stockholders. D. one firm pays cash for the shares of a takeover firms shares. 36.The dividend payout ratio describes A. the proportion of earnings paid as dividends. B. the relationship of dividends per share to market price per share. C. the character change in dividends this year compared to last year. D. dividends as a region of the price/earnings ratio. 37. The price/earnings ratio A. is a amount of the relative expensiveness of a firms common stock. B. does not usually change by more than 1. 0 (e. g. 8. 2 to 9. 2) during the year. C. can be used to determine the cash dividend to be received during the year. D. is calculated by dividing the earnings multiple by net income. 38.If a firms payment terms for gross revenue made on account to its customers were 2/10, n30, the number of days sales in accounts receivable would be expected to be A. less than 10. B. mingled with 10 and 25. C. mingled with 25 and 40. D. over 40. 39. A common size inc ome statement A. uses the kindred dollar amount of revenues for each year. B. expresses items as a percentage of revenues. C. makes comparisons between years more difficult. D. is useful in estimating the impact of inflation. 40. watchfulnesss use of resources can best be evaluated by foc utilize on measures of A. liquidity. B. bodily function. C. leverage. D. book value. 41.Asset turnover calculations A. are made by dividing the average asset balance during the year by the sales for the year. B. are made by dividing sales for the year by the asset balance at the end of the year. C. communicate information about how promptly the entity pays its bills. D. should be evaluated by observing the turnover trend over a plosive speech sound of time. 42. The comparison of application measures of different companies is confused by the fact that A. different inventory monetary value flow assumptions may be used. B. dollar amounts of assets may be significantly different. C. only one of t he companies may have preferred stock outstanding.D. the number of shares of common stock issued may be significantly different. 43. A higher P/E ratio means that A. the stock is more reasonably priced. B. the stock is comparatively expensive. C. investors are wary of the stock. D. earnings are expected to decrease. 44. Which of the following is(are) an sample of a measure of leverage? A. Debt yield. B. Debt payout ratio. C. Preferred dividend coverage ratio. D. Debt/equity ratio. E. All of the above. 45. The inventory turnover calculation A. is wrong unless monetary value of goods sold is used in the numerator. B. is wrong unless sales is used in the numerator. C. s an alternative way of expressing the number of days sales in inventory. D. requires knowledge of the inventory constitute flow assumption being used. 46. Book value per share of common stock of a manufacturing company A. is not a very useful measure most of the time. B. is calculated by dividing market value per share by earnings per share. C. reflects the fair market value of the companys stock. D. is the same as the entirety balance sheet asset value per share of common stock. 47. If the P/E ratio of a companys common stock were 12, and its earnings were $ 2. 50 per common share A. the market value of the common stock would be $20. 3 per share. B. the market value of the common stock would be $25. 00 per share. C. an add in earnings of $0. 20 per share, with no change in the multiple, would result in a market price increase of $2. 40 per share. D. an increase in earnings of $0. 20 per share, with no change in the multiple, would result in a market price increase of $1. 67 per share. 48. The concept of operate leverage refers to which of the following? A. operating(a) income changes proportionally more than revenues for any given change in exercise level. B. Operating income changes proportionately less than revenues for any given change in body process level.C. Operating income changes p roportionately more than income for any given change in activity level. D. Operating income changes proportionately less than income for any given change in activity level. 49. As the amount of money ledger of activity changes A. the total of protean greets changes. B. the total of hardened bells changes. C. variable represents per whole change. D. fixed monetary values per unit stay the same. 50. A firm has revenues of $120,000, a voice valuation reserve ratio of 30%, and fixed expenses that total $56,000. If revenues increase $20,000, then A. operating income go out increase by $6000. B. operating income provide be 0.C. fixed expenses will increase $8000. D. the parcel adjustment ratio will increase by 1/8. 51. Each of a companys several product lines has a different contribution margin ratio. wide-cut sales in 2007 were 20% higher than total sales in 2006. Total contribution margin for 2007 will be A. the same as it was in 2006, careless(predicate) of changes in s ales mix. B. 20% higher than it was in 2006, regardless of changes in sales mix. C. more than 20% higher than it was in 2006, if the sales mix changes and proportionately more high contribution margin ratio products are sold in 2007 than in 2006. D. ess than 20% higher than it was in 2006, if the sales mix changes and proportionately more high contribution margin ratio products are sold in 2007 than in 2006. For questions 52, 53, 66, 79 and 84 the following graph is needed. pic 52. If sales mass were to decrease 10%, from 4,000 units per month to 3,600 units per month, operating income would A. not change B. decrease $10,000 C. decrease $24,000 D. decrease $40,000 53. If the interchange price per unit were to drop $2, from $ ascorbic acid to $98, the sales volume were to increase 500 units to 4,500 units per month, and advertising expense were to increase by $1,000 A. he break-even foreshadow would increase. B. the break-even point would decrease. C. the contribution margin rati o would increase. D. operating income would decrease. 54. The damage of a single unit of production in excess of the breakeven point in units is A. its fixed toll and variable cost. B. its fixed cost only. C. its variable cost only. D. none of the above. For questions 55 and 64 the following graph is needed. pic 55. Using the high-low method, the variable rate for maintenance is A. $0. 40 B. $0. 80 C. $1. 20 D. $2. 50 56. The term relevant throw refers to A. the range of activity where cost will fluctuate. B. he range of activity where fixed be change as activity changes. C. the range of activity where total variable cost remains changeless as activity changes. D. the range of activity where cost relationships are valid. 57. A firms products have an average contribution margin ratio of 40%, which will be maintained for the next month even though fixed expenses are expected to rise by $20,000. In order to go by operating income for the month from being affected, revenues will h ave to increase by A. $ 8,000 B. $12,000 C. $20,000 D. $50,000 58. The cost conventionalism for monthly customer order touch on cost has been established as $100 + $0. 5 per order. It is expected that 5,600 orders will be processed in May and 6,400 in June. Total order processing cost for May and June combined will be estimated to be A. $ 940 B. $1,060 C. $2,000 D. $2,500 59. The contribution margin ratio always decreases when the A. breakeven point decreases. B. fixed expenses increase. C. selling price increases and the variable be remain immutable. D. variable cost increase and the selling price remains constant. 60. Knowledge about the demeanour pattern of a cost is important to understanding the effect on net income of a change in sales volume because as sales volume changes A. et income will change proportionately. B. the effect on net income will depend on the behavior pattern of various be. C. fixed costs will rise proportionately. D. variable costs will not change. 61 . Management accounting is A. a highly technical subject that people in military obligate or engineering should not be expected to understand. B. performed by individuals who rarely work with people in other functional areas of the organization. C. the principal activity involved in determining the goals and objectives of the entity. D. an activity that gets involved with virtually all of the other functional areas of the organization. 62.What percentage of the contribution margin is profit on units sold in excess of the breakeven point? A. Its 50% to the contribution margin ratio. B. Its equal to the variable cost ratio. C. Its equal of the gross profit ratio. D. Its 100%. 63. ABU Co. has several products, each with a different contribution margin ratio. If the same number of units were sold in July as in June, but the sales mix changed A. operating income would be the same in June and July. B. fixed expenses in July would be in a different relevant range than in June. C. the co mpanys overall contribution margin ratio would be the same in June and July.D. total contribution margin in July would be different from that in June. 64. Using the high-low method, the monthly fixed component of maintenance cost is A. $1,600 B. $1,200 C. $1,100 D. $1,300 65. When the cost behavior pattern has been identified as fixed at a certain volume of activity A. any change in volume will probably cause the cost to change. B. it is appropriate to express the cost on a per unit of activity basis. C. the total cost will not change even if the volume of activity changes substantially. D. the total cost may change if the volume of activity changes substantially. 66.The break-even point volume of units is A. 0 B. 360 C. 720 D. 1000 67. An example of a cost likely to have a fixed behavior pattern is A. sales fury commission. B. production industry wages. C. advertising cost. D. electricity cost for incase equipment. 68. The formula for expressing the total of a fixed, variable, o r mixed cost at any level of activity is A. total cost = fixed cost + (variable rate * volume of activity) B. total cost = fixed cost * volume of activity C. total cost = fixed cost * variable rate D. total cost = fixed cost variable cost 69. As the level of activity decreases A. fixed cost per unit decrease.B. variable cost per unit decrease. C. fixed cost remains constant in total. D. variable cost remains constant in total. 70. The contribution margin format income statement is organized by A. responsibility centers. B. functional classifications. C. sales territories. D. cost behavior classifications. 71. As the level of activity increases A. fixed cost per unit increase. B. variable cost per unit increase. C. variable cost per unit decrease. D. fixed cost per unit decrease. 72. managerial accounting supports the management process most significantly by A. meter and reporting financial results after the fact.B. determining the goals and objectives of the entity. C. providing e stimates of financial results for various plans. D. establishing operating policies to be followed during a period of time. 73. An example of a cost that is likely to have a variable behavior pattern is A. sales force salaries. B. depreciation of production equipment. C. salaries of production supervisors. D. production labor wages. 74. A 10% change in a firms revenues is likely to result in a change of more than 10% in the firms operating income because A. not all of the firms costs will change in proportion to the revenue change.B. the firm has financial leverage. C. the contribution margin ratio will change in proportion to the revenue change. D. only fixed expenses will change in proportion to the revenue change. 75. An example of a cost likely to have a mixed behavior pattern is A. sales force commission. B. sore material cost. C. depreciation of production equipment. D. electricity cost for the manufacturing plant. 76. Cost behavior refers to A. costs that are both good and b ad. B. costs that increase at a quicker rate than others. C. costs that decrease at a quicker rate than others. D. costs that are variable or fixed. E. one of the above. 77. Which of the following statements doesnot describe a characteristic of management accounting? A. Management accounting must conform to GAAP. B. Approximate amounts rather than accurate amounts or refined estimates are often used in management accounting. C. Management accounting places a great deal of emphasis on the future. D. Management accounting is more concerned with units of the organization rather than with the organization as a whole. 78. Simplifying assumptions made when using cost behavior pattern selective information include A. relevant range and liquidity. B. fixed activity and linearity.C. relevant range and linearity. D. activity range and variability. 79. The contribution margin ratio is A. 40% B. 60% C. 62. 5% D. 70% 80. Which of the following terms do not turn out on the contribution margin fo rmat income statement A. gross profit. B. contribution margin. C. operating income. D. variable expenses. 81. A management decision that would have a long term influence on the operating leverage of a firm would be A. increasing the advertising budget. B. substituting robots for hourly paid production workers. C. increasing prices in proportion to raw material cost increases.D. having a season-end sale of seasonal products. 82. Which of the following activities is not part of the management planning and control cycle A. data collection and performance feedback. B. implementation of plans. C. providing information to investors and creditors. D. revisiting plans. 83. The relevant range concept refers to A. a firms range of profitability. B. a firms range of sales. C. a firms range of rates of return. D. a firms range of activity. 84. The break-even point in terms of total revenues per month is A. $30,000 B. $60,000 C. $75,000 D. $100,000 85.When the high-low method of estimating a cos t behavior pattern is used A. cost and volume data must be reviewed for outliers. B. the direct result of the high-low calculations is the fixed expense amount. C. the highest and lowest sales price and volume amounts are used in the calculation. D. the resulting cost formula will explain total cost accurately for all value between the high and low volumes. 86. The shift in the amount of manufacturing bash costs applied to the mix of products produced that occurs when using a single cost driver rate as compared to using activity-based costing rates is know as A. nderapplied strike B. overapplied bang C. cost dousing D. cost optical aberration 87. An excess of cost of goods make over cost of goods sold for the period represents A. an increase in gross profit. B. a decrease in work in process inventory. C. overapplied manufacturing overhead. D. an increase in finished goods inventory. 88. A predetermine overhead rate is used to A. keep track of actual overhead costs as they ar e incurred. B. assign indirect costs to cost objects. C. establish prices for manufactured products. D. allocate selling and administrative expenses to manufactured products. 9. Which of the following will cause income determined with absorption costing to be higher than income determined with direct costing? A. units produced equals units sold. B. units produced is greater than units sold. C. units produced is less than units sold. D. income determined with absorption costing will always equal income determined with direct costing. 90. The overhead component of product cost is A. the sum of the actual overhead costs incurred in the manufacture of the product. B. likely to be the same amount for every product made by the company. C. n estimated amount based on labor hours, machine hours, or some other activity. D. determined at the end of the year when actual costs and actual production are known. 91. For the partial value chain functions given below, which sequence is correct? A. d esign, production, marketing B. marketing, production, distribution C. research and development, production, distribution D. customer service, marketing, distribution 92. Total manufacturing costs for the month on the statement of costs of goods manufactured equals A. variable costs + fixed costs + mixed costs. B. work in process inventory finished goods inventory.C. cost of goods sold cost of goods manufactured. D. cost of raw material used + direct labor cost incurred + manufacturing overhead applied. 93. An example of a cost likely to have an indirect relationship with products being manufactured A. production labor costs. B. raw material costs. C. electricity costs for packaging equipment. D. none of the above. 94. Costs may be allocated to a product or activity for many purposes, but care must be exercised when using allocated costs because A. direct costs identified with the product or activity may not be accurately assigned.B. fixed costs will change in total if the volume of activity changes. C. all costs may not have been allocated to the product or activity. D. arbitrarily allocated costs may not behave in the way assumed in the allocation method. 95. The production cost of a single unit of a manufactured product is determined by A. dividing total direct materials and direct labor for a production run by the number of units made. B. dividing total direct materials, direct labor, and manufacturing overhead for a production run by the number of units made. C. ividing total direct materials, direct labor, manufacturing overhead and selling expenses for a production run by the number of units made. D. dividing the selling price by the gross profit ratio. 96. An example of a cost that is likely to have a direct relationship with products being manufactured A. sales force salaries. B. depreciation of production equipment. C. salaries of production supervisors. D. production labor costs. 97. The sequence of activities that add value to the organization ar e A. the value processes. B. the chain of production events. C. the value chain. D. the strategic cost initiatives. 8. Which of the following activities is not included in the organizations value chain? A. marketing. B. finance. C. customer service. D. research and development 99. Cost accounting is a subset of A. financial accounting. B. process cost accounting. C. job order cost accounting. D. managerial accounting. 100. The three components of product costs are A. direct material, supervisor salaries, selling expenses. B. direct labor, manufacturing overhead, indirect material. C. direct material, manufacturing overhead, direct labor. D. manufacturing overhead, indirect material, indirect labor.

Meaning of Life Essay

We ask ourselves everyday if our carriage has convey. We view our broods and others lives in several(predicate) ways. I pair with biography being viewed as a crippled, and vitality as learning is minimal brain damageing means to our living. I disagree with emotional state having no meaning at totally. Every human being views behavior divers(prenominal)ly and conceptualises your living is influenced by different papers and lessons. look as a game creates a theory that we laughingstockt except portion disclose our lives too seriously or else we wont be quick and feel as if we hand over fulfilled our lives and/or our purpose on country.In our textbook it says if you trust your deportment is a game, you must weft the type of game you wish to hightail it in your manners. You entirelyt find games that argon purely for fun, for superiority, social, hurting your enemys, or to help others. If you fill to cook your game of liveness to be played just for f un wherefore this could possibly be the happiest way to play your game of life. When being commensurate to play a game for fun it excludes the worry of being judged and having to subordinate other opp angiotensin converting enzyments to become the winner in your game of life.Your opponents could be your friends, family, co-workers, peers, mentors throughout your life and this could make you a miserable person if they turn their backs on you, or fight against your game of life. If we pick to play our life in a game to hurt our opponents and then(prenominal) do we find out who our opponent is? Our opponents could be people in our lives who we do not indigence. They could become our friends and family and if we disagree, then do they become an opponent to us be vitrine we dont look at eye to eye?There ar so many different ways you could pick to play your game of life. And only you john pick your game, but others around us do influence our plectron of what we involve for a game. We dont want to pick a game to which we are setting ourselves up to become targeted as a loser. We all want to be the winner. I believe in our game of life we should be able to choose if we are breathing out to be the winner in our game of life and who the losers will be. Or should everyone be a winner? almost games in particular could cause chaos in our lives.If we choose to play our life as a competitive game then this could end up giving us enemies, and then what is life really rough when you pull in people against you. In a competitive game it is hard to see the windup upshot of the game, so it is constantly a gamble to what your life or so far the abutting day superpower bring. When you dont know what the next day will bring, does the rules in your game of life metamorphose? It is come-at-able when playing a game, the rules will convert and parvenu ones apprise be created and taken away. As little kids playing games, when they dont equal a rule, or merely forget a rule, this transposes the game.And these changes affect the effect of your ending result. Unfortunately I think the rules of your game can change because you learn new things and new technology comes out every day. Life as learning is something we all are introduced to throughout our lives. But do we pay attention to the things life is trying to teach us? Our textbook refers to having a bad experience and turning it into a situation we can learn from. I think we take all situations we are deposit into and get some kind of lesson or moral meaning out of it.If you view life in different ways then it could change how you react to your life lessons and the idea you should get out of the story. I believe we should all try everything once if it is presented to us and it is morally right. If you cant live your life to the fullest, then are you actually learning everything you can from your life? Do we encounter things in our life because we should learn from them? Is life supp osed to nurse tarnishs so we can become a best person and make ourselves better prepared for the next time the chore arises?We can ask ourselves all theses questions and if we listen to the ending result and want to see then we will take something out of the issue as a life learning situation. But can we shut the ideas and ending decisions out, and ignore the life lesson? I think that each and every essence that happens in our life was presented to us to teach us a new life lesson and prepare us better for the next time if it comes up in our life again. These life lessons can hurt us but if life was perfect all the time, then when faced with a flaw in our life we wouldnt know how to respond and cope with the problem.Some people in life cant face their flaws of life and walk away or give up. People might do this because they cant deal with the pain and suffering they believe they are being faced with. With the two philosophies above I do agree that our life is a game, and life i s learning. We pick what we want to believe and understand. And in our life we play a game where we can pick the winners and losers. We believe that we make the ending decision in our life and pick what our life stories and experiences actually mean.When we are surprised with conflict and a sudden problem, we might not be able to control our life until we can understand what is going on. And if we take time to understand, then arent we still controlling our life? We could always walk away and ignore the new problem. The idea I disagree with the most is life has no meaning at all. Albert Camus said in his book The Myth of Sisyphus that the absurd had become a widespread sensibility in our times. He also relates life having no meaning at all to atheism. If in that respect is no external meaning, then he believes there is no point in life.If life had no meaning then wouldnt we careless about our future and live for that moment. If life has no meaning then would we be in schoolhouse trying to receive a quality education? Albert Camus believes that most populace are frightened by the idea of living on earth with no purpose to life. And this allows humans to create a purpose to live. In our textbook it states a quote from his book, The gods had condemned Sisyphus to ceaselessly rolling a persuade to the top of a mountain, whence the stone would fall back of it give birth weight.They had thought with some reason that there is no more horrifying punishment than futile and hopeless labor. This to me means that when you are asked to conquer something that is unworkable for you to accomplish, then it is the worse thing that would happen in your life. This makes you feel like you have failed at what god has asked you to do. I believe we all have a meaningful life. Each and every one of us affects individual in the world, either if its a positive way or sometimes in a negative way. We wont always realize our affect on others unless it is pointed out to us.As we discussed in class, a drug addict might share his story, and affect children and teenagers and show them the life they lived and how they are now. I think as a teacher you add meaning to your life by teaching others about a potpourri of topics in life and history. The question does life have a meaning is worth answering. Each and every one of us has our own sound judgement of life and if it has meaning. We truly cant look up the translation in the dictionary and believe that is what life is. We need to look at our personal situations, as well as experiences to see how it molds our view of what life means.The definition of life from The American College Dictionary states a corresponding state, existence, or principle of existence conceived as be presbyopicing to the soul. This to me means that as long as we have a presence on earth they have life on earth. This definition isnt the only one about life we create our own meaning which is molded to our life. If life is just about exi stence, then life may have no meaning. We are here on earth to impact people in comparable way and form. If we are here just for existence then we arent living life.In reality I think life can be looked at in many different ways and there is not just one definition. Is their just one definition and would this change the way we live our lives? Would we be different people than who we are straight off? Life is a special thing, and we can view our life in different perspectives. As mentioned in my paper we can view life as a game, as learning, and life can have no meaning at all. I dont agree with all the ways we can view our life, but each and every one of us can pick our own way to view life.For me I agree with the concomitant that life is a game. We pick if we want to play a game for fun, or to be the king of the world. The way we decide to play our life game determines who we are as a person and it helps affect the mood we are in. I also believe life as learning. In life we are given many different life lessons. And what we take from these life lessons is teaching us life. If we dont take the time to learn, then our life isnt complete. Or we at least arent living our life to the fullest. I disagree with the fact that our life has no meaning.We make our having meaning, and if we dont put meaning in our life, then it will be meaningless. You might view your life as meaningless, and to others your life could be filled with meaning. Your view of your life can be different than the way others view your life. Life can have many different meanings and can affect our lives in different ways. In the end we choose what our life will be, and how we will live our life. No one else can choose how you should live your life. In the end it is your choice and your choice alone. We can be influenced by others, but they cant make the final decisions.

Prayer should be allowed in Public Schools Essay

The issue regarding the constitutionality of mandatary school requester in schools in hinged on the judicial separation betwixt the church service and the state that has been decreed by the constitution. On one side, in that respect are those who argue that prayer in unexclusive school classrooms should be declared unconstitutional because it involves excessive entanglement, which is prohibited under the doctrine of separation of church and state (Clark 35). The other view is based more on the argument that such act is permissible because even the Pledge of loyalty contains the phrase under matinee idol.(Clark 35) It is humbly submitted in this position paper, however, that the more go down view remains to be that prayer in classrooms should be tolerated as long as it is not mandatory. In arriving at a get out understanding of this issue, it is first-class honours degree important to define the constitutional issue at hand. The phrase, separation of Church and State, is ac tually from a letter that was indite by one of the founding fathers, Thomas Jefferson, to a group that called themselves the Danbury Baptists (Busher 13).In the letter, Thomas Jefferson wrote that, I contemplate with sovereign reverence that act of the tout ensemble American peck which declared that their legislature should make no right respecting an establishment of religion, or prohibiting the free exercise thereof, thus building a wall of separation between Church and State. This was of course in extension phone to the First Amendment of the United States Constitution (Whitsitt 186). The basic precept of this doctrine is founded on a firm belief that religion and state should be separate.It covers a very wide spectrum, as mentioned in the previous sections of this discussion, ranging from the secularization or elimination of the church to theocracy wherein the state works in tandem with a religion in order to govern over the acts of people (Bradley 199) The worry is that while the church and state do maintain that there is so a necessity to abide by the doctrine of the separation of church and state there is no undetermined way of delineating the boundaries between the spheres of these twain institutions (Bradley 199).There are still certain acts that require entanglement between the church and the state because of the duty of the government to cater to the welfare of its people who invariably belong to some form of religion, in most cases. unmatchable of these instances is when prayer is allowed in public school classrooms. To argue that prayer is unconstitutional would be to deny the people the right to their rich American history. The first settlers were Pilgrims and even the first thanksgiving meal, though not seemingly a prayer by conventional means, was actually an act of thanking the almighty divinity fudge for all the blessings (Bradley 199).If prayer is to be considered as a religious instruction that is offensive to the constitution then other forms such as the confidence of allegiance and the In God We Trust declaration on the horse extremum must also be struck down (Bradley 199). It cannot because be argued prayer in public school classrooms is a clear violation of the establishment clause when even the humble horse bill has the sign in God we trust written on it. If it is to be argued that prayer is a violation of the establishment clause then so must the dollar bill be struck down as a violation (Bradley 199). Yet time and again the almighty dollar has prevailed.The reason for this is because such a declaration is not an endorsement of a single religion, which is exactly what the establishment clause prohibits, but rather it is a declaration by the American people of their belief in a superior being. This argument is not limited to a single God but to all Gods of whatever beliefs. The beauty of the American democracy is that it empowers sooner of stifles. It encourages instead of denies. To argue that prayer should not be allowed is unpatriotic, it is un-American. A prayer is a sign of thanks for everything that has been given to everyone.A single battle cry or phrase isolated and taken out of context does a great deal to remove the original intent from it. Reciting a prayer in public school classrooms does not further the cause of any single religion. Instead, it serves to carry the rest of the world the pride that Americans have for their great nation. It shows unity. It shows strength. It shows the American way.ReferencesClark, jam R. (1965). Messages of the First Presidency. Brigham Young University, Department of Educational Leadership & Foundations. Retrieved on 2007-1-30. battle the Establishment (Clause).Bradley, Jennifer, The American Prospect, September 1, 1996. Available at http//www. prospect. org/print/V7/28/bradley-j. hypertext mark-up language Religion in the Public Schools A Joint relation of Current Law. The American Civil Liberties Union, 1996. Available at http//aclu. org/issues/religion/relig7. html West Encyclopedia of American Law. West Group, 1998. Busher, Leonard (1614). Religious Peace or, a Plea for Liberty of Conscience. Whitsitt, Dr. William (1896). A Question in Baptist History Whether the Anabaptists in England Practiced Immersion Before the Year 1641?. C. T. Dearing, pp. 69-70.

Health Cruises Homework Essay

1. What is the minimum be of passengers wellness Cruises must sign up by November 20th to give away even? *Fixed costs = $220,000 (Ship rental and crew) + $65,000(initial advertisement expense) +$10,000(administrative expense) = $295000 *Contribution per unit of measurement = $1500 -$cc = $1300 *Breakeven transfer (in units)= 295000/1300 = 226.92 At least 227 passengers should sign up for Health Cruises by November 20th.2. Should Health Cruises go ahead with the cruise since 200 passel have signed up by November 14th? why or why not? Though I concede that Health Cruises do not reach the break-even catamenia and is very likely to confine detriment at this situation, I purport them to keep running this trip from a long term perspective. The company should not conceptualise only monetary issue in in operation(p) business and miss an opportunity to repair huge profits and create new spectrum of service. If Health Cruise efficiently proceed this trip and offer fine quality of service to these 200 passengers, this package cruises would go famous through word of mouth and get to effective advertising effect. Also, the company can better understand the operating system of its return and reconstruct its business and financial system to make profit. Therefore, instead of losing enormous amount of fixed costs by cancelling this wholly cruise, I believe Health Cruises should present its product regardless of its authoritative financial status.3. The advertising agency has proposed two alternative campaigns to help carry through the boat. One will cost $6000 and the other would cost $15,000. Which would you suggest? *Breakeven point including = 295000+6000/1300 = 232another ads cost $6,000(in units)* Breakeven point including = 295000+15000/1300 = 239another ads cost $15,000(in units) I suggest the corporation to choose the campaign that costs $15,000 since, as calculation shown in a higher place proves, it has higher possibility of bringing enough scr ap of passengers to exceed breakeven point in units and earn profit. 4. Should Health Cruises consider cutting its prices for this trip? Why or why not? What other factors could impact the go/no-go decision in addition to the break even? The corporation should not cut its price for this trip because considering the fixed and variable costs its menstruum price which ranges from $1500 to $2200 seems reasonable and at this point where this trip is the first product presenting and only 200 passengers signed up for it, we cannot guarantee that enough number of passengers would come to make profit even if we drop the price. Moreover, Health cruises should consider other internal and external factors to make this trip successful much(prenominal) as other ways to reduce its fixed and variable cost, its competitors prices and products and states economic status.

Friend Vs Family Member Essay

Everyone dreams to have a dear companion. Some find the experience with the family members. Some find it with jocks. There ar adopts and wants that that a family member or a friend could give. For example, you be in need money or other(a) material things, your family leave behind be the set-back ones to provide it for you. In addition to that , your family is in charge in the expression of your meal,household management and the worry. When you need somebody to talk to and your parents are busy on the job(p) and your brothers and sisters are busy with studying or doing other things, it is a friend that you should call.Friends, outside of family bonds, quite a little be our greatest comfort and allies. When it comes to keeping a secret, it is the job of a friend. Friends accept us for who we are. They listen when we need someone to talk to. They share the similar interest and they are not triskaidekaphobic to tell whats on their mind. Most of the times, we cannot share the secret to the other members of the family because they might react negatively on that matter. It is best to keep it with friends. Friends tending us to ad on the dot in a different environment scarce like in school.According to a study done by Buote, results indicated a significant positive relation between quality of virgin friendships and adjustment to university this association was loyaler for students living in residence than for those commuting to university. The oppugn data provided insight into the processes with which the relation between quality of in the altogether friendships and adjustment occurs. Results are discussed in terms of the importance of new friendships in serve uping individuals to adjust to a new social environment. Friends may overly help you live longer than your family.According to the Journal of Epidemiology and Community Health, researchers hazard that friends may influence mickle to engage in more hygienic behavior, such as not smoking or not inebriety too much friends may also help boost peoples self-esteem. Close friends may get the longevity nod because they are islands of love outside of the bickering, resentments and subtle abuses that occur all too very much at bottom many families. On the other hand,there are characteristics that only a family member can do and have. A person is connected to a family member through blood and relation.Accidents may happen and a donor closest to your preferences are your family. You could also solve a family problem like macrocosm scolded by constantly communicating with your family. Through communication we can correct bad behavior and internalize rules of good behavior within the family. By the time we are born, our family is with us. Our parents and the other family members guide us through our helplessness as a baby and continuously provides things and advices so that we will be resilient when we reach adulthood. Sometimes, a person can be a family member and a frie nd to someone.For example,our brothers or sisters often are our roughly intimate friends. You grew in the same environment , share the same sentiments and interests and you rely on each other when big challenges come. Friends and family members help in the formation of the character of an individual. We are introduced and acquainted with values from our family members and we experience it, run into it and acquire it with friends. According to psychoanalysts,Miss Neumann and Dr. Myerson , in the personality development of the electric shaver, the family is by chance the most important shaping influence.It is of course only one particle of the social heritage, only one of a number of groups that influence the tike the school and the play groups are also very important. But the family is first base in point of time and, during the more plastic and impressionable ears of child life, provides almost the only stimulations and patterns to which he is exposed. Understanding the impor tance of the strength of family, and strong relationships, can be a critical tool for youth as they emerge as a good citizen through some of the most influential years of their lives.When the children receive support and understanding from the family members, it will help a lot in his character formation. Moreover,the need for friends continued as they we grew into teenagers and began to find our own identities. Friends were a big part of forming our personalities and supporting who we had become. We cannot contain the members of the family. They are with us when we have nothing and continues to give us everything. Sometimes, we just dont see their sacrifices for us.We can definitely choose our friends, they are our mirrors. We can determine whom is more important not on being here all the time but who is present when fate decrees your crises. provide your friends stay with you? Or your family? They are put to a test and only you can decide who wins your heart.Works CitedBuote, Va nessa et al. The splendour of Friends Friendship and registration Among 1st- Year University Students. Journal of Adolescent Research. 2007 22 665-689. Cochran, M. , ed. Personal Social Networks as a Focus of Support.In D. O. Unger and D. R. Powell, eds. , Families as Nurturing Systems Support across a Lifespan. Binghampton, N. Y. The Haworth Press. 1991. 45-67. Mercola, Joseph. Friends May Help You Live Longer Than Family. Journal of Epidemiology and Community Health. July 2005 59(7)574-9. Radun, Lori. Importance of Family Rules in Developing Child Self Esteem. http//ezinearticles. com/ Runner, Jessie R. The Family Source Materials for the look at of Family and Personality. New YorkMcGraw-Hill,1931. 73.

Futile dreams in Of mice and men Essay

How far do you think Steinbeck presents stargazes as futile in of mice and men?Steinbeck presents a lot of fancys as futile in his refreshful of Mice and Men. All the characters hallucinations are several(predicate) in their proclaim personal agency solely solely of their moons interpose to be in a different place to where they are at now. They all yearn for some social occasion better in their roll in the hays. The underlying theme of futile dreams in this newfangled is expressed passim Steinbecks novel finishedout many characters.The main dream in the novel of mice and men is that of George and Lennie living of the fatta the lan getting their own place, being independent and not direct to work on the ranch. The two of them are better(p) friends and how different they may seem in the novel they both allocate this common goalSome day were gonna get the laborer together and were gonna have a little house and a couple of acres an a cow and some pigs andThis shows the y have sentiment about what they want in every little detail and rattling believe it will happen.Their ambition, as they put it, is to Get the jack together, leveraging a few acres of land and clamor it their own. They want to be in their own little place where they are not scrutinised by society to be away for others in the big wide public where it seems Lennie is not supposed to be.George and Lennie are not unique in abstracted this dream but unique in the fact that they have separately other and can succour on each other through their dream. They want to be in a place with no rules or regulations. This dream is so appealing that confect and Crooks want to jointure the dream of owning their own farm. This is because George and Lennie are close to reaching their dream so Candy and Crooks can actually be part of it for once instead of aspiration it they can create it. This dream of George and Lennie also appeals to them as they can relate to the same things that they want for themselves but have never had the chance to go ahead with or the chance to achieve that goal. However, perhaps this dream exclusively appeals to them because they see it as something that can be reached and will not extend a dream. They want to be able to live out this dream even if it is some nonpareil elses. In section three, a section of autobiography shows how ofttimes they all want this dreamThey all sat still, all bemused by the beauty of the thing each mind was popped into the future(a) when this lovely thing should place about.This quote shows that they all want this dream so much and really believe it will happen as it is no longer a dream as it says when it will come about and not if.Steinbeck presents this dream of Lennie and George as being futile by speaking through Crooks when he says that hesseen hundreds of men come by road an on the ranches,with bindles on their backs an that same damn thing in their heads. Hundreds of them. They come, an they quit an go o n every damn one of ems got a little put up of land in his head. An never a god damn one of the get it. merely wish Heaven,by this quote I feel that Crooks has best summed up this dream as futile as he shows he has wised up to the dream and is starting to have second thoughts of joining them in the dream. He is brought back to the present when he figures that Lennie and George are just like the rest of the men that come on the ranch with a little piece of land in his head and that their goal is never achieved. He is treating Lennie and George like their stereotype.Candy and Crooks want to join in this dream for different reasons Crooks does not want to be an outcast anymore and wants to feel accepted in some way, Candy wants to join to have something to take his mind of his chase after(prenominal) (his only companion) being killed. Although these are the main reasons Crooks and Candy want to join in these dreams they both come down to one thing. They dont want to be alone.Unlik e Lennie, Curleys married woman wants to experience the public for herself and has already had the opportunity of becoming the next up and coming movie star where she coulda been in the pitchers snatched away from herHe says he was gonna put me in the movies. Says I was a natural. Soon he got back to Hollywood he was gonna write to me about it.Se is a virtual prisoner in her own home with which she has no power to change her fate. Curleys wife will never live out this dream as she has consecrated the rest if her life to her husband who is unbeknown to her capabilities. She once had a dream but when she married her entire life changed, and not for the better. Curleys wife has resigned herself to an unfulfilling marriage.What makes all of these dreams typically futile is that the dreamers wish for unbreakable happiness, for the freedom to look on their own desires. George and Lennies dream of owning a farm, which would enable them to look after themselves, and, most important, off er them protection from an unwelcoming world, represents a prototypically ideal life. Their journey, which shows George the impossibility of the dream, lamentably proves that the bitter Crooks was right such freedom, contentment, and safety are not to be found.By killing Lennie, George gets rid of a huge hindrance and a threat to his own life. He is forced to shoot both his companion, who make him different from the other lonely workers, as well as his own dream and admit that it has gone hopelessly wrong. He has the new burden of hopelessness and loneliness. subdues comfort at the end of the novelYou hadda Georgeindicates the sad truth that one has to surrender ones dreams in order to survive, not the easiest thing to do but something that one has no choice but to do in circumstances.Curleys wife has already had her dream of being an actress pass her by and now must live a life of no hope. Crooks situation hints at a much deeper one than that of the white person in a place where shady people are discriminated. Through Crooks, Steinbeck exposes the bitterness, the anger, and the helplessness of the black man who struggles to be recognized as a human being, let alone have a place of his own. Crooks hopelessness underlies that of Georges and Lennies and Candys and Curleys wifes. But all share the despair of absent to change the way they live and attain something better to have a dream. Even Slim, despite his wisdom and confidence towards this unattainable dream, has nothing to call his own and will remain a migrant worker until his death. Slim differs from the others in the fact that he does not seem to want something international of what he has, he is not beaten by a dream, and he has not relied on a dream to fulfill his life and is glad for what he has. Slim seems to have somehow reached the sad conclusion indicated by the novel that to dream leads to, despair and ineffective, Futile dreams that lead to nothing but disappointment. This book makes you d ecide, should I be realistic or should I hear and make my dreams come true?

Homosexuality in School Essay

Of the humanityy emotions a merry man or woman feel, perhaps the most powerful pervasive is reverence. The fear of being found out ir real affluent, but the problem does not end there. There ar the fears of being bullied by your peers, being make fun of and scour been killed. For a lesbian and animated teenager, who inadequacy experience and life skills to cope with them, such fears lot be everyplacewhelming. Lesbian, sprightly and effeminate youth face some(prenominal) problems as they realize they be lesbian. And they have to face all this problems at believe where many teenagers argon judg psychogenic. Many of these teens cant handle the strong-arm and abused so they sour to homeschooling, running away from home and all the same suicide.It is unaccept adapted for youthful gay men and lesbians to experience levels of prejudice and discrimination that mar their developing eld and their school experiences. They, just as much as any one(a), should be fitting to look back warmly on their school days, without rembering bully, name calling, and exclusion. It is familiar for young people to use words associated with homointimateity as insults or, more than generally, as negative adjectives.The prejudice can cause great distraint for gay or lesbian pupils, who, gradually bonny aw be of their sexuality, set about to realize that they be a member of a despised group. This can affect self-stem badly and be a very upsetting time. As they grow older, gay pupils be faced with they very difficult finis of whether to come out and be openly gay at school, or whether to try to hide their sexual identity form their peers.Many homosexual teenager get intot know how to deal with this problems, so they much recurred to drugs in search for some outlet. Many start developing mental problems like depression and anxiety. Because fo the prejudice and the bullying in school that homosexual teens received they dont get help, they dont want to tell thei r teachers as they are afraid they will approximate them. By not getting help many of them feel they dont have an opposite option than ending their life. According to pflagphoenix.org over 30% of all pass overed teen suicides each year are committed by gay and lesbian youth.Various sexual health issues, specifically HIV, for young gay men are disproportionally affect the pretermit of assertation there. They need to receive the information that eill enable them to identify risks, and to take action to protect themselves before they reach an age when they will induce sexually active. An education system that falls in this regard is one that puts live at risk. Schools do not always do enough to address these problems, and in some cases, can even add to them. alone too often, even if sexual health education does exist, it doesnt even mention gay people.According to statistics by yotuhprideri.org a website made to inform about the problems that young homosexual faced. According to them 84% of homosexual students report being verbally harassed (name calling, threats, etc.) because of their sexual orientation. And 80% of gay and bisexual youth report severe problems with cognitive, social or emotional isolation.What is indispensable to help improve their situation? The school system exists to educate and coiffe young people for place in adult society. If foes not bring home the bacon gay pupils with the information they need to have safe sexual relationship, and allows other pupils to leave school with prejudice and a lack of understanding of gay issues, then the school system has failed some education providers have interpreted s steps to ensure young people receive sexual health education that contains a component for gay pupils. There are also an increasing number of schools that have specific policies for tackling homophobic bullying and discrimination. In such an environment, gay and lesbian teachers are more able to come out to students and staff, act ing as vital role models for young peopleThere are still problem for homosexual students in school, but we have to look at the things that are changing. For example media is becoming more aware and open to the problem and represented homosexuality in teenagers as a good thing. In many of the big cities they are being more opened to homosexuality, many school are even bringing more information about sexuality. More school are hiring homosexual teachers to show there more open minded state. These are small steps to achieve more freedom for homosexual teenagers in school and in society, but still remember that they are many who are suffering and we can not stop until this problem is ended.

Colleges should provide as much money for sports

In todays generation book is not the however knowledge which is enough for practical life, practical knowledge is equally substantial as the knowledge which we get from books. In context of Nepal schools and colleges dont seem to come through as much money for sports activities as they provide for libraries. Many stack think that book gives us all the cognition however I disagree. We live in a generation filled with competing students. Yes, it is true that studies ar the most important pillar for students slap-up uture that sports is equally important.Regular society in sport activities will help a student to funding his/her body fit and mind fresh. If students are involved in sports therefore they will know what theyre good at, because there is a very good career in sports too and they may fifty-fifty choose to attach to that career. Colleges fleet too much money for libraries but hesitate to spend money for sports but it is not healthy to do so even biologically becau se if a student only studies and doesnt take part in ny sports activities then his mind automatically becomes dull and all that he has canvas might not get inside his head, which will be useless.Its twenty-first century, a modernized while, where tidy sum are interested in people who are good at both education as hale as sports. It isnt enough for people to be good bonnie studies they should as well be good at sports. As it is said A rifle soul dwells within a vocalize mind and a sound body, Just like that sports helps us our maintain our physical fitness nd mental abilities come to the conclusion that a good physical trail creates a strong mental power.Just studying makes people dull and Just sitting in one place for a long time makes us lazy and physically unfit. I know we students should study but we should also give our body some time to relax by playing games so that it can get some break by all that studying. Some parents might think sports are unnecessary but it is a ctually very important for a child to go erupt and play and have some fun.

Customer Service Policies Essay

Research has indicated that there atomic number 18 a number of areas of node go that are a priority for people. In particular, delivery, timeliness, instruction, master keyism and staff attitude are deemed important. Aspects of these key areas include a prompt initial contact with the node and the ability to keep to agreed timescales, provision of accurate and detailed discipline with regular development updates, keeping promises and dealing with problems and issues in a professional and timely manner. Throughout every last(predicate) contact with guests, staff should aim to go steady their inevitably through professional, courteous and efficient operate.Staff go forth* apportion every guests with respect and courtesy* listen to what clients have to say* individualise receipts to the needs and circumstances of each return userwhere functional* always do what they say they are going to do, or update the appropriate people promptly if things change, offering an exp lanation for the change* reply to enquiries promptly and efficiently* consult clients about their gain needs guest service is an organizations ability to supply their customers wants and needs. Excellent customer service is the ability of an organization to constantly and consistently exceed the customers turn outations. Accepting this definition means expanding our thinking about customer service if were going to consistently exceed customers packations, we have to fill in that every aspect of our business has an impact on customer service, not just those aspects of our business that involve face-to-face customer contact. Improving customer service involves making a commitment to learning what our customers needs and wants are, and create action plans that implement customer friendly processes.Talmac delay constitution If your aircraft body on the tarmac no later than two hours later divergence the doorway for a departure, or touches down after an arrival, we will reser ve food and potable water from the normal on board catering. Whilst the aircraft carcass on the tarmac, medical checkup attention will be given if needed. node service plan Our staff is dedicated to ensure always a safe and enjoyable journey. Flights delays Will provide customers at the airport and onboard a delayed aircraft with timely and frequent updates regarding the delay, beginning 30 minutes after we become aware of much(prenominal) a delay. Essential customer needs during extraordinary delays On very rare occasions ,extraordinary events whitethorn expiry in lengthy onboard delays in this lineament we will make fair efforts to ensure that your essential needs, such as food, water, restroom facilities, and basic medical assistance are met. Cancelling reservation policy A reservation may be cancelled online or through the troupe call shopping centre deep down 24 hours of ticketing, for a full refund. Assistance in case of delayed races policy Our company will take all the sensible measures necessary to avoid delays on carrying you and your luggage. If a flight is being cancelled, or delayed by five hours or much, fail to stop at your place of stopover or destination, you can choose one of the common chord remedies set up below1. We will carry you as shortly as we can to the destination shown on your ticket, without charging you extra.2. Giving you or dominate for you an involuntary fare refund , without charging you extra.3. Giving you additional assistance , such as compensation ,refreshments and other care . Baggage delivery In the event that your checked bags do not arrive on your flight ,we will make reasonable efforts to ensure that the bag is returned to you within 24 hours. Baggage liability Liability for lost, damaged or delayed baggage is 1,131 Special Drawing Rights(SDR) per passenger. Ticket refunds Foe all tickets and services barter ford from our company with a credit card or cash, refunds will be provided within 7 business da ys of receipt of the required refund information. alteration of customers with special needs We provide passengers with disabilities and all other special needs dignified, professional and courteous service and proper accommodation at all times ,including during lengthy tarmac delays. Flights with oversales If at departure time more customers with confirmed reservations are present than there are offices available, gate agents will first ask for volunteers who are willing to give up their seats in exchange for compensation and a confirmed seat on a later flight. Lowest fare availability Customers job our reservation office or visiting our ticket offices or counters to purchase a ticket for a specific day and time will be offered the lowest fare available through our company, exclusive of earnings only fares.Reasons for Customer Service PolicyDeveloping customer service policies are the life blood of any business. Although customer policies are fantastic to each business ,there are still some guiding principles that all corporations should adopt. Successful customer service policies are guided by the side by side(p) principle receipting what your customers want and delivering on it .Having only a feeble idea of what customers want means there can be no concrete policy in place for when problems or misunderstanding arise. intimate what customers want will also lead to correct business decisions. In order to be competitive ,all businesses must have outstanding customer service practices and policies.Customer policies and relationship standards should be part of your mission statement, incomplete receiving substandard or preferential treatment over employees, contractors ,or even stakeholders. Providing gigantic customer service is a great step in construct a relationship with your clients. The greater the relationship you develop ,the more seeming it is that your client will become an evangelist for your brand and your organization. Customer service department need way to measure their success. Employees cant expect to provide your idea of great service if they dont know what that means. In the book Award-Winning Customer Service, Renee Evenson writes Before you can expect the people in your organization to provide outstanding customer service ,they have to know how to give outstanding customer service.Policies set service guidelines and train employees. Customers demand to be treated like their money matters .Having a policy is a pre-requisite to business. Just providing a body in a store to answer questions or having enough staff in a call centre to answer calls quickly will go unnoticed. A customer service policy is a way to design a standard to go beyond expectations. A customer service policy is a tool to give guidance to employees on how to solicit information from customers to improve products. Train your staff to be problem-solvers and to incorporate up-sell tactics to benefit on the doors theyve open by providing gre at service.

Importance of Technology for an English Class Essay

I am a true believer that engineering has become part of our daily life, especially when it comes to training a glossa Franca just like the position Language. It is a utensil that we as teachers cannot go for isolated it is on that point to contribute in the principle and learning process. However, when talk of the t receive astir(predicate) teaching English fully online, it whitethorn have its advantages as well as its disadvantages. First, I would like to highlight some of the advantages assimilators and teachers may encounter or face when dealing with this type of device. For example, often students wager full or part time jobs while going to college so their time is valuable. So these students make some decisions in choosing classes online because these classes give flexibleness, so this is convenient for students when not having enough time . In addition, a student can usually take the line any time during the day or week. They can also take the class based on their schedules.Many students work on their course during the middle of the night or early in the morning. The flexibility of the course makes it possible for a soulfulness to complete the course, while attending college courses in person might be impossible due to their work schedules. Another great advantage of English online courses is that almost any type of skills can be found online. outstrip learning courses ar often available from a number of colleges. A person can simply use the Google to find a class. Furthermore, many another(prenominal) another(prenominal) students enjoy classes on line because they avoid facing the instructor and sapidity free to ask questions and master answers back almost immediately Online courses are convenient for most undergraduate and graduate students who can study when they emergency and they can finish writing or researching assignments based on their own personal schedules. The fact is as I mentioned above online courses offer flexibility a nd convenience that are often vital to students who work and have families.Second, teachers teaching English online have the great advantage of using helpful tools by just clicking on , tools that may help us to keep students interested, prompt and eager to learn. On line teachers have access to so many things that sometimes are not check up onn in a regular classroom. In many cases, online avoid monotony and the environment is completely different to what we see every single day. I have heard many experiences from teachers and students about teaching online and some of them are good, just a few exceptions . As I mentioned at the beginning, teaching online also has its negative side, for example the omit of supervision, the cost of online courses, which are often expensive. Another disadvantage of online courses is the complete inadequacy of supervision. If a person is not motivated to finish what they start, then it is probably not a good idea to take an online course.While t here may be deadlines and predictations from the online course instructor, there is no one there to remind him/her to do the assignments or to take the tests. Besides, a student or teacher who does not have computer or internet skills cannot expect to do well with an online course. A student or teacher pickings or giving an online course must have access to a computer. These are two requirements that need to be considered before taking an online course. A large disadvantage in taking online courses is whether they are accepted by other colleges. It is important to check out whether the course will be accepted by others? Who actually offers the course? Does a college offer this course? Another important disadvantage of taking an online course is found in students who have the tendency to procrastinate.Do they procrastinate when it comes to completing their writing assignments? Do they finish their goals? If the answer is yes, then it is probably not a orthogonal idea for them to tak e an online course. Teaching English online is a great tool for teachers and students who have good skills at computers and internet. For example in our case if we do not have a good command on this , we cannot furious our students time trying to understand or learn how to use real tools. That is why we should be prepared for the new modalities in teaching, we have to get updated in order to go at the same speed of our students. The teaching online demands from teachers and students to have a good computer equipment, as well as good headphones, microphones, etc. for a good development of the class. Finally, everything is possible in teaching it is just a matter of a good expression to break down the barriers of this century.

Mademoiselle Magazine: a Christmas Memory Essay

A Christmas memory board, which was written by Truman Ca tummye and originally published in silver perch Magazine in December 1956, is a meaningful and emotional write up about family. In which, the characters of a family are defined especially Family is non only a shelter but besides a in force(p) place to care, share memories, sacrifice, and love. There are many definitions about family. single of them is A family consists of two or more people (one of whom is the householder) related by birth, marriage, or adoption residing in the same housing unit (US nosecount Bureau. Its main functions are to produce and reproduce persons, biologically and/or socially share material substances (such as food, shelter. )However, two family members ( pal and his cousin-german) in A Christmas retention are connected with each another(prenominal) not only by consanguinity but also by love and associateship. The story employs a first-person narrator who is called comrade a seven-year-ol d boy, but it is not his real name. It was prone by his distant cousin who is cardinalty-something and is get outd as still a child. Though it is so sad that the more brother grows up, the older his booster unit is. His friend used to realize I guess I shun to experience you grow up. When youre grown up, will we still be friends? But, their innocence keeps them be best friends despite age. Besides, both of them are shortsighted and lonely.They are considered externalrs by their family. Other people inhabit the house, relatives and though they overhear power over us, and frequently make us cry, we are not, on the whole, too much aware of them. (A Christmas repositing, p. ) Throughout the story, other family members did not appear too much except for two cause One is when the chum salmons friend let Buddy salute the leftover whiskey, the relatives yelled at her and brought up cousins and uncles who were involved in s tushdals and upset the family. This hurts Buddys f riend and makes she cried all night. Another is on the Christmas cockcrow when they gave Buddy gifts which make him angry hand-me-downs, a church shirt, and a subscription to a religious magazine. Both of these appearances only bring sadness, tears and disappointment rather of charm or love.Moreover, they do not know about Buddys urgencys and desire a bicycle. An interesting detail is Buddy and his friend are very poor but why do they save every penny to make fruitcakes every year? kind of of selling fruitcakes to feel some money or keeping them for themselves, Buddy and his cousin transmit these fruitcakes away to strangers President Roosevelt, a knife pulverizationing machinery who comes through town twice a year, a driver of the six oclock bus from Mobile who exchanges waves with them every day, a atomic number 20 couple whose car one afternoon broke down outside the house and chatted with them on the porch.Especially, although Mr. Haha Johnes is described as a giant with razor scars crossways his cheeks and never smiles, when Buddy and his cousin purchase whiskey for their fruitcakes from him, he gives it for free with a smile that means there is good in all people. People cannot be judged on their appearance. Sadly, these warm gestures are devoted to Buddy and his cousin by outsiders instead of their family. They are lonely and need love especially at Christmas a season for giving and reunite. It is a wonderful time of greetings, gifts, joy, care and sharing that their relatives never give them.Family is also where members sacrifice for each other. The story is a bittersweet reminiscence pedigree with Imagine a morning in later November. A plan of attack of winter morning more than twenty years ago. Consider the kitchen of a spreading old house in a country town. (A Christmas Memory, p. 1) This places the story during the Great Depression- a time of great scantness which then results in many emotional details. The way Buddy and his cousin h ide their money is so impressive These money we keep out of sight in an ancient bead purse under a slack up board under the floor under a chamber pot under my friends bed. (A Christmas Memory, p. 6)This purse seems very fundamental and valuable with them and the women saves money and keep it carefully. She has never traveled more than quint miles from homes and eaten in a restaurant. She still gives Buddy a dime to stay the movie show every Saturday. Even when Buddy is in forces shoal, in every letter she also encloses a dime wadded in toilet paper. She wants to enhance Buddys skills. Buddy likes her eyes to describe the world outside for her. She is strong with morals and purity- innocent and trusts in the Lord. Moreover, she is fine like a mother or grandmother.Family is where people share gratification and sadness which become the most beautiful memories in their lives. Buddy and his friends live many unforgettable Christmas holidays together. They save money by selling fruits and flowers, violent death flies, holding their own shows with pictures and a three-legged biddy chicken. And when the fruitcake live comes, they buy ingredients to make fruitcakes and present it to their neighbors, friends or also strangers. Next, they venture into the timber and cut down a majestic tree. When a rich mill owners lazy wife offers to buy it, Buddys friend insists on refusing. They respect the Christmas spirit.It is much more valuable than money. Then, they illustrate the tree with homemade ornaments and odds and ends found in the attic. Finally, they create gifts for their relatives. Buddy wishes he could give his friend a knife, a radio, and the chocolate-covered cherries she craves. His cousin wants to give Buddy a new bicycle. However, they embarrass to confess that they only have increases for each other like the previous Christmas. Despite that, Buddy and his friend are happy with their kites rather than what their relatives gave them. They spend Ch ristmas day happily reflection their homemade kites soar in the breeze.Buddy soon forgets disappointed gifts from his relatives and is provoke as if wed already won the fifty-thousand-dollar Grand Prize in that coffee-naming contest while his friend happy as if she could see the Lord. (A Christmas Memory, p. 20). It is their last perfect Christmas together. Those who Know Best the adults who do not care much about Buddys life as well as his dream- send Buddy to a military school where he is separated from his friend forever. Although Buddy has a new home, in his mind Home is where my friend is, and there I never go. (A Christmas Memory, p. 21) Home is not defined as a shelter.It is where he can find love and safety. Another meaningful in this story is the kite which is a symbol of freedom, heart, friendship, and dream to fly up high to bear upon the sky. Kites are also memories of their beautiful days together. Memories are something passing by our life that we cannot touch the m again except for remembering them sometimes. However, they are strategic parts in our heart eternally. Thus, even when Buddy is far from his house, his puerilitys memories about his lovely friend, his dog- Queenie, Christmas holidays, and the kites always alive in his person that make him strong and keep forward.That is why when his friend dies, Buddy feels as if he lost an irreplaceable part and while walking across the campus on December morning- Christmas time, Buddy still searches the sky with hope to see a pair of kites- his unforgettable memories about his lovely friend. A Christmas Memory is a vivid picture of family and lovely friendship of Buddy and his cousin that leaves a message for the reader Family likes a house which has the base build by love, four walls connected by care, the roof made by shareand the furniture inside are sacrifice.

Women in Public Space

The founding fathers and e real American official during the 1700s illustrated the massive extent that men dominated politics. Even with the Declaration of Independence, which proclaimed that wholly men are created equal, women did not pip voting rights for nearly one hundred fifty years after the document was written. Through the 1800s and early 1900s, women gained confidence and complete organizations to assert their own rights. They formed effective strikes and voting groups that coincided with political events in the 1900s and aided in passing the 19th Amendment in 1920, granting women the vote.The path to suffrage began as early as the 1830s when the mill girls of the Lowell, Massachusetts textile accompanimentory, delivered perfervid speeches over their poor workings conditions, instilling a sense of requirement to gain power. In 1909 New York City women shirtwaist workers began picketing in battlefront of their factories, demanding better working conditions. By this time, newspapers had the technology to illustrate their stories with photographs. Unfortunately, the technology wasnt advanced enough to capture action moments, so most photos were post and action moments were drawn. catch 8. is an illustration that appeared in the New York Evening diary on November 10, 1909. The photographs caption says, Girl Strikers each of whom has been arrested five times for picketing. The present photo is coupled with a drawing showing the action of legal philosophy arresting the women. When controversy sparked due to the womens formal dresses and elaborate hats, Clara Lemlich responded, Were each(prenominal) human, all of us girls, and were young. We like new hats as well as any other(a) young women. Why shouldnt we? The shirtwaist strike sparked dozens of garment industry strikes in other cities, including Rochester, New York.Figure 8. 2 portrays members of Rochesters branch of Garment Workers kernel picketing in the winter of 1912 for a cut in hours . The photograph shows both women keeping a sign that says, Striking Garment Workers, while holding mops in there hand. Another woman stands in front of the sign, very well urbane and confident. After overcoming great difficulties and four months of striking, the workers won all of their demands, except union recognition. Figure 8. 1 and 8. 2 are resembling because they both show very strong and confident women, fashionably dressed and serious in their demands.Leisure-class suffragists also faced many difficulties with trying to instigate their demonstrations into public spaces. Trying to gain publicity and documentation, they used unique techniques, such(prenominal) as, turning up on tugboats and in touring cars, they appeared in department terminus windows and movie theatres, they had bonfires and dramatic pageants. Figure 8. 3 is a photograph from the 1915 pop state campaign, featuring a suffragist speaking before a group of working men at a factory gate. In the photograp h she holds a map indicating suffrage victories.The most successful way of gaining publicity and support was with parades. One of the largest and most well-funded suffrage movement parades was in New York City. These parades feature the participation of women of all classes, including men who supported the cause. Figure 8. 4 shows the suffragists walk down Fifth Avenue, New York City in 1913. Both Figure 8. 4 and 8. 5 show parades that drew huge crowds and a luck of publicity supporting their cause. Figure 8. 5 is the Suffrage parade that Alice capital of Minnesota organized in Washington D.C going down atomic number 91 Avenue in March 1913. The parade drew five g-force women from around the country who marched in groups with banners identifying them by their professions. Unfortunately the parade was interrupt by crowds of drunken men who opposed the suffrage movement. Ironically, the disruption altogether gained them more publicity, sympathy, and support because of the police s failure to protect the marchers against the men. The culture photo, Figure 8. 6, shows the suffrage militants of the National Womans Party picketing in front of the White House during World War I.The college graduates identified themselves with their alma maters, nevertheless like the working-class women in Figures 8. 1 and 8. 2 did in hopes to depict publicity to their case. Their purpose was to embarrass President Wilson by graphically pointing erupt the hypocrisy of a war fought for democracy while women at al-Qaida were not enfranchised. The photos that I mentioned are all similar in the fact that they all illustrate strong, brave women fighting for their rights. The only way that they are different was the women themselves some were working class while others were more privileged. among the 1800s and 1900s, an accumulation of skills and tactics gave women the confidence needed to lead a nationwide suffrage movement. These movements gained momentum through the 1900s and with the help of publicity and WWI, succeeded in force the government to pass the Nineteenth Amendment. Because the country realized the power women could gain by pursuing their rights, other underrepresented groups of Americans took the lead to push for their own freedoms and emanation in society. View as multi-pages

The Hunters: Phantom Chapter 9

clean winced at the nasty metalic taste in her m bug placeh and blinked s foreveral times, until the room al nearly her came back into focus. Ugh, she give tongue to. I hate doing that.E actually maven was sta c entirely off at her, their attends white and shocked.What? she give tongue to uneasily. Whatd I verify?Elena was sitting very stil . You give tongue to it was my fault, she give tongue to slowly. whatsoever is coming by and by us, I brought it here.Stefan reached protrude to cover her go with his consume. Unbidden, the meanest, narrowest musical composition of comelys mind model process wearily, Of course. Its always ab stunned Elena, isnt it?Meredith and Matt fil ed Bonnie in on the rest of what shed said in her trance, notwithstanding their fount kept returning to Elenas stricken face, and as soon as they terminate tel ing her what shed preoccupied, they turned away from Bonnie, back to Elena.We posit to make a plan, Meredith said to her softly.Wel al sine qua non some refreshment, Mrs. Flowers said, rising to her feet, and Bonnie fol owed her into the kitchen, impetuous to bleed the tension of the room.She wasnt rattling y a plan young woman, anyway, she told herself. Shed make her theatrical role adept by being the vision girl. Elena and Meredith were the ones everyone looked to for making the decisions. unless it wasnt fair, was it? She wasnt a fool, despite the fact that her friends al treated her aforesaid(prenominal) the baby of the group. Everyone concept Elena and Meredith were so clever and so strong, entirely Bonnie had salved the mean solar day again and again non that anyone ever remembered that. She ran her tongue along the edges of her teeth, trying to scrape onward the nasty sour taste stil in her sass.Mrs. Flowers had headstrong that what the group needed to soothe them was some of her special elder-flower lemonade. While she fil ed the glass with ice, poured the drinks, and set them extin ct on a tray, Bonnie watched her restlessly. thither was a rough, empty feeling inside Bonnie, similar something was missing. It wasnt fair, she thought again. none of them appreciated her or realize al shed done for them.Mrs. Flowers, she said suddenly. How do you run out to your mother?Mrs. Flowers turned to her, surprised. Why, my dear,she said, its very easy to speak to ghosts, if they call for to speak to you, or if they are the spirits of someone you turn ind. Ghosts, you run across, render not left our plane precisely taking into custody close to us.But stil , Bonnie pressed on, you basin do to a greater extent than that, a lot more. She fancy Mrs. Flowers, young again, look flashing, hair flying, fighting the kitsunes malevolent Power with an compare Power of her own. Youre a very regent(postnominal) witch.Mrs. Flowerss expression was reserved. Its kind of you to say so, dear.Bonnie twirled a ringlet of her hair close to one hitch anxiously, weighing her next words. Wel if you would, of course however if you rescue time Id corresponding you to train me. Whatever youd be wil ing to teach me. I can tell things and Ive gotten better at that, alone Id like to learn everything, anything else you can immortalise me. Divining, and about herbs. Protection spel s. The works, I guess. I feel like theres so much I dont know, and I think I faculty go on talent, you know?I hope so, anyway.Mrs. Flowers looked at her appraisingly for one long consequence and therefore nodded once more.I wil teach you, she said. With pleasure. You possess great pictorial talent.Real y? Bonnie said shyly. A warm smatter of happiness rose inside her, fil ing the emptiness that had engulfed her just moments ago. consequently she cleared her throat and added, as casual y as she could manage, And I was inquire can you talk to anyone whos dead? Or just your mother?Mrs. Flowers didnt swear out for a few moments. Bonnie mat up like the older womans great sorry gaze was looking straight through and through her and analyzing the mind and eye inside. When Mrs. Flowers did speak, her voice was gentle.Who is it you want to contact, dear?Bonnie flinched. No one in particular, she said quickly, erasing an image of Damons black-on-black eyeball from her mind. It just seems like something that would be useful. And interesting, too. Like, I could learn al about Fel s Churchs history. She turned away from Mrs. Flowers and busied herself with the lemonade glasses, button away the subject behind for now.There would be time to ask again, she thought. Soon.The most important thing, Elena was saying earnestly, is to protect Meredith. Weve gotten a warning, and we need to take gain of it, not sit around worrying about where it came from. If something terrible something I brought somehow is coming, wel deal with it when it gets here. Right now, we look out for Meredith.She was so beautiful, she made Stefan dizzy. Quite literal y Sometimes he wo uld look at her, catch her at a certain angle, and would see, as if for the first time, the touchy curve of her cheek, the lightest rose-petal blush in her creamy skin, the soft seriousness of her mouth. In those moments, every time, his head and stomach would swoop as if hed just gotten off a rol er coaster. Elena. He belonged to her it was as simple as that. As if for hundreds of historic period he had been journeying toward this one mortal girl, and now that he had found her, his long, long life final y had found its purpose.You dont read her, though, something inside him said. Not all of her. Not really.Stefan shook off the treasonable thought. Elena loved him. She loved him bravely and desperately and passionately and far more than he deserved. And he loved her. That was what mattered.And refine now, this sweet mortal girl he loved was efficiently organizing a schedule for guarding Meredith, assigning duties with the allay expectation that she would be obeyed. Matt, she s aid, if youre working tomorrow night, you and Alaric can take the daytime shift. Stefan wil take over at night, and Bonnie and I wil pick up in the morning.You should have been a general, Stefan murmured to her, earning himself a quick make a face.I dont need guards, Meredith said irritably. Ive been trained in martial arts and Ive faced the eerie before. It seemed to Stefan that her eye rested speculatively on him for a second, and he pressure himself not to bristle under her scrutiny. My stave is al the protection I need.A stave like yours couldnt have protected Celia, Elena bespeakd. Without Stefan there to intervene, she would have been kil ed. On the couch, Celia closed her eyeball and rested her head against Alarics arm.Fine, then. Meredith spoke in a clipped timbre, her eyes on Celia. Its true, out of al of us, only Stefan could have saved her. And thats the other reason this whole team motion to protect me is ridiculous. Do you have the speciality and speed these day s to save me from a moving train, Elena? Does Bonnie? Stefan motto Bonnie, coming in with a tray of lemonade glasses, pause and frown as she heard Merediths words.He had known, of course, that with Damon dead and Elenas Powers gone, he was the only one left to protect the group. Wel , Mrs. Flowers and Bonnie had some bound magical ability. Then Stefan amended the thought further. Mrs. Flowers was actual y quite powerful, but her powers were stil depleted from fighting the kitsune. It came to the same thing, then Stefan was the only one who could protect them now. Meredith might talk about her responsibilities as a lamia hunter, but in the end, despite her training and heritage, she was just another mortal. His eyes scanned the group, al the mortals, his mortals. Meredith, serious gray eyes and a steely resolve. Matt, eager and boyish and decent down to the bone. Bonnie, sunny and sweet, and with a core of strength perhaps counterbalance she didnt know she had. Mrs. Flowers, a w ise matriarch. Alaric and Celia wel , they werent his mortals the way the others were, but they fel under his protection while they were here. He had sworn to protect humans, when he could. If he could.He remembered Damon saying to him once, laughing in one of his fits of sober good humor, his face gleeful,Theyre just so fragile, Stefan You can break them without horizontal meaning toAnd Elena, his Elena. She was as vulnerable as the rest of them now. He flinched. If anything ever happened to her, Stefan knew beyond a doubt that he would take off the ring that let him walk in the day, lie down in the bay window higher up her grave, and wait for the sun.But the same hol ow voice inside that questioned Elenas love for him whispered darkly in his ear She would not do the same for you. You are not her everything. As Elena and Meredith, with occasional interjections from Matt and Bonnie, continued to argue about whether Meredith needed the efforts of the group to guard her, Stefan cl osed his eyes and slipped into his memories of Damons death.Stefan watched, vacuous and uncomprehending and just not fast enough, as Damon, quicker than him bowl the last, dashed toward the huge tree and flung Bonnie, light as dandelion fluff, out of the reach of the barbed kickoffes already plummeting toward her.As he threw her, a branch caught Damon through his chest, pinning him to the ground. Stefan saw the moment of shock in his chum salmons eyes before they rolled backward. A single drop of blood ran from his mouth down his chin.Damon, open your eyes Elena was screaming. There was a rough tone in her voice, an agony Stefan had never heard from her before. Her hands jerked at Damons shoulders, as if she wanted to raise up him hard, and Stefan pulled her away. He cant, Elena, he cant, he said, half sobbing.Couldnt she see that Damon was dying? The branch had stop his heart and the trees poison was spreading through his veins and arteries. He was gone. Stefan had gently lowe red Damons head to the ground. He would let his brother go.But Elena wouldnt.Turning to take her in his arms and comfort her, Stefan saw that she had forgotten him. Her eyes were closed and her lips were moving soundlessly. All her muscles were taut, straining toward Damon, and Stefan cognize with a dull shock that she and Damon were connected still, that a last talk was being carried on along some private frequency that excluded him.Her face was wet with tears, and she suddenly fumbled for her knife and with one swift, sure movement, nicked her own jugular vein vein, starting blood flowing across her neck. Drink, Damon, she said in a desperate, prayerlike voice, prying his mouth open with her hands and angling her neck above it.The smell of Elenas blood was rich and tangy, making Stefans canines itch with desire even in his horror at her carelessness in cutting her own throat. Damon did not drink. The blood ran out of his mouth and down his neck, soaking his shirt and pooling on his black leather jacket. Elena sobbed and threw herself on top of Damon, kissing his icy lips, her eyes clenched shut. Stefan could tell she was still in communion with Damons spirit, a telepathic exchange of love and secrets private between them, the two race he loved most. The only people he loved. A refrigerating tendril of envy, the feeling of being the outsider looking in, the one who was left all alone, kink along Stefans spine even as tears of distress ran down his face. A phone rang, and Stefan snapped back to the present. Elena glanced at her cel and then answered, Hi, aunt Judith. She paused. At the boardinghouse with everybody. We picked up Alaric and his friend from the train. Another pause and she grimaced. Im sorry, I forgot. Yes, I wil . In just a few minutes, al adjust? Okay. Bye.She hung up and got to her feet. Apparently at some point I promised auntie Judith I would be home for dinner tonight. Roberts getting out the fondu set and Margaret wants me to sho w her how to dip bread in cheese. She rol ed her eyes, but Stefan wasnt fooled. He could see how delighted Elena was to have her baby sister idolizing her again.Elena went on, frowning, Im not sure Il be able to get out again tonight, but someone needs to be with Meredith at al times. Can you stay here tonight, Meredith, instead of at home?Meredith nodded slowly, her long legs drawn up under her on the couch. She looked tired and apprehensive, despite her earlier bravado. Elena touched her hand in farewel , and Meredith smiled at her. Im sure your minions wil take good care of me, queen mole rat Elena, she said lightly.Id expect nothing less, Elena answered in the same tone, turning her smile on the rest of the room. Stefan got to his feet. Il walk you home, he said. Matt rose, too. I can drive you, he offered, and Stefan was surprised to find that he had to suppress the pep up to shove Matt back into his seat. Stefan would take care of Elena. She was his responsibility.No, stay he re, both of you, Elena said firmly. Its only a few blocks, and its stil broad daylight out. You look after Meredith.Stefan settled back in his chair, eyeing Matt. With a wave, Elena was gone, and Stefan stretched out his senses to fol ow her as far as he could, pushing his Power to sense whether anything dangerous, anything at al , lurked nearby. His Powers werent strong enough, though, to reach al the way to Elenas house. He curled his hands into tight, frustrated fists. He had been so much more powerful when he al owed himself to drink human blood. Meredith was watching him, gray eyes sympathetic.Shel be okay, she said. You cant watch her al the time.But I can try, thought Stefan.When Elena strol ed up her walk, Caleb was clipping the glossy green leaves of the flowering camel ia bushes in front of the house.Hi, she said, surprised. Have you been here al day?He stopped trimming and wiped the sweat off his forehead. With his blond hair and healthy tan, he looked like a California surfer transplanted to a Virginia lawn. Elena thought Caleb seemed just right on a perfect summer day like this one, a lawn mower humming in the distance somewhere, the sky unconsolable and high above them.Sure, he said cheerful y. Lots to do. It looks good, right?It real y does, she said. And it did. The grass was mowed, the hedges were perfectly trimmed, and he had set out some daisies in the flower beds near the house.Whatve you been up to today? Caleb asked. vigour as energetic as this, Elena said, suppressing the memory of the desperate race to save Celia. My friends and I just picked someone up at the train send out and hung out inside for the rest of the day. I hope the weather holds, though. We want to take a picnic up to Hot Springs tomorrow.Sounds like fun, Caleb said agreeably. Elena was tempted for a moment to invite him along. Despite Stefans reservations, he seemed like a nice guy, and he probably didnt know many people in town. Maybe Bonnie would hit it off with him . He was pretty cute, after al . And Bonnie hadnt real y been interested in anyone for a while. Anyone other than Damon, a secret undersized voice said in the back of her mind.But of course she couldnt invite Caleb. What was she thinking? She and her friends couldnt have outsiders around while they talked about what supernatural entity had it in for them now.A little stinging of longing hit her. Would she ever be a girl who could have a picnic and swim and flirt and be able to talk to anyone she liked, because she had no dark secrets to conceal?Arent you exhausted? she asked, quickly changing the subject.She thought she saw a flicker of disappointment in his eyes. Had he realized she was thinking of inviting him along on the picnic and then changed her mind? But he answered readily enough. Oh, your aunt ran me out a couple of glasses of lemonade, and I had a sandwich with your sister at lunchtime. He grinned. Shes a cutie. And an excel ent conversationalist. She told me al about t igers.She talked to you? Elena said with surprise. Shes usual y real y shy around new people. She wouldnt talk to my boyfriend, Stefan, until hed been around for months.Oh, wel , he said, and shrugged. Once I showed her a couple of magic tricks, she was so spell-bound she forgot to be shy. Shes going to be a master magician by the time she starts first grade. Shes a natural.Real y? said Elena. She felt a sharp shift in her stomach, a sense of loss. She had missed so much of her little sisters life. Shed noticed at breakfast that she looked and sounded older. It was like Margaret had grown into a different person without her. Elena gave herself a mental shake She needed to stop being such a whiner. She was unbelievably successful just to be here now.Oh, yeah, he said. Look, I taught her this. He held out a tanned fist, turned it over, and opened his hand to reveal a camel ia blossom, waxy and white, closed his hand, then opened it again to reveal a tightly furled bud.Wow, said Elen a, intrigued. Do it again.She watched intently as he opened and closed his hand several times, revealing flower then bud, flower then bud.I showed Margaret how to do it with coins, switching between a quarter and a penny, he said, but its the same principle.Ive seen tricks like that before, she said, but I cant figure out where youre hiding the one that isnt showing. How do you do it?Magic, of course, he said, smiling, and opened his hand to let the camel ia blossom fal at Elenas feet.Do you believe in magic? she said, looking up into his warm blue eyes. He was flirting with her, she knew guys always flirted with Elena if she let them.Wel , I ought to, he said softly. Im from New Orleans, you know, the home of voodoo.Voodoo? she said, a cold shiver going down her spine. Caleb laughed. Im just playing with you, he said.Voodoo. Jeez, what a load of crap.Oh, right. constitutional y, Elena said, forcing a giggle.One time, though, Caleb continued, back before my parents died, Tyler was visiting, and the two of us went to the french Quarter to get our fortunes told by this old voudon priestess.Your parents died? Elena asked, surprised. Caleb lowered his head for a moment, and Elena reached out to touch him, her hand lingering on his. Mine did, too, she said.Caleb was very stil . I know, he said.Their eyes met, and Elena winced in sympathy. There was such painful sensation in Calebs warm blue eyes when she looked for it, despite his easy smile.It was years ago, he said softly. I stil miss them sometimes, though, you know.She squeezed his hand. I know, she said quietly. Then Caleb smiled and shook his head a little, and the moment between them was over. This was before that, though, he said. We were maybe twelve years old when Tyler visited. Calebs slight Southern emphasise got stronger as he went on, his tone lazy and rich. I didnt believe in that stuff back then, either, and I dont think Tyler did, but we thought it might be kind of fun. You know how its fun to scare yourself a little sometimes. He paused. It was pretty creepy, actual y. She had al these black candles burning and eldritch charms everywhere, stuff made of bones and hair. She threw some powder on the storey around us and looked at the different patterns. She told Tyler she saw a huge change coming for him and that he needed to think careful y before he put himself in someone elses power.Elena flinched involuntarily. A great change had certainly come for Tyler, and he had put himself in the vampire Klauss power. Wherever Tyler was now, things hadnt turned out the way hed planned.And what did she tel you? she asked.Nothing much, real y, he answered. Mostly just to be good. Stay out of trouble, look out for my family. That kind of thing. Stuff I try to do. My aunt and uncle need me here now, with Tyler missing. He looked down at her again, shrugged, and smiled. Like I said, though, it was mostly just a load of crap. Magic and al that nutty stuff.Yeah, Elena said hol owly. Al that nutty stuff.The sun went behind a cloud and Elena shivered once more. Caleb move closer to her.Are you cold? he said, and reached a hand out toward her shoulder.At that moment a raucous caw burst from the trees by the house, and a big black crow flew toward them, low and fast. Caleb dropped his hand and ducked, screen his face, but the crow angled up at the last minute, disturbance furiously, and soared away over their heads.Did you see that? Caleb cried. It almost hit us.I did, Elena answered, watching as the graceful winged silhouette disappeared into the sky. I did.