External-Internal Factors Paper

There ar many familiar and remote factors that poop scratch how a contrast is developed and maintained. virago. com has been shape from many of these factors that exist within their business and their macroenvironment. Macroenvironment is defined as the most general elements in the external environment that potentially influence strategic decisions (Bateman & adenylic acid Snell, 2009). Internal business factors can take on in the altogether entrants, buyers, suppliers, rivals, substitutes and complements, and the belligerent environment virago is faced with.The macroenvironment introduces the economy, technology, laws and politics, demographics, and social values that may affect amazons progress as a leading, online retail provider. In planning their business, amazon had to take into key out all internal and external factors to avoid catastrophic troubles while beginning their company. The same concept holds true, withal today. Internal and external factors affect the planning, organizing, leading, and controlling (four functions of management) functions of management involved in the successful and continuous growth of viragos company.Their company began as a planned rival to Google and Microsoft, for lead in the online retail industry. With their authorized focus, Amazon used four different key values to patron their business off-the-ground, and stay focused on their personalise progress. Their ability to zone-in on guests, dynamic pricing, personalized service, and brand variety was their plan for success (Amazon, 2011). It became a primary goal for Amazon to make their customers online shop experience easier and to a greater extent enjoyable while supplying dynamic pricing options and the convenience of a one-stop retail ordering system.The business model of Amazon included merchandising books, compact discs, movies, electronics, and games. Currently, Amazon has the largest online retail selection because it extends its inventory kayoed to support home goods, clothing, food, automotive, and jewelry products (Amazon, 2011). Amazons clearsite is specifically designed for e-commerce. The features are consumer-friendly and guide the customer through product listings that rival any major(ip) department store. Their website allows the recommendation of future product leverages based on consumer shopping/browsing history saved through their advanced customer kin management (CRM) system.Amazons initial desire was to foreclose the fair consumer from inviteing to leave the comfort of their own home to accomplish their normal and continual shopping needs. This desire continues to be the driving-point for Amazons foundation. Amazon has nonionized their human resources to provide personalized customer service that readily matches other online retailers. Amazon does not declare in-store customer-service because they are an online business entity however, they do offer e-mail, phone, and online live-chat customer service support.To enhance Amazons website structure, there was need for more consumer options than rival competitors that supported the customer fail. Amazon provides other go to include developer, advertising, and self-publishing service. Developer services allow Amazon to use the in the raw intellect of incorporating human intelligence tasks into their companys services, now Amazon is better able to provide for their consumers and their consumers business needs. Advertising services alter web developers the use of Amazons advertisements on their own websites, for easier customer fulfillment capabilities.Self-publishing services allow on-demand publishing for any novice-to-intermediate non-published authors to display their written content publicly for sale on Amazon. com. To fulfill shipping requirements on retail goods sold, Amazon had to build more than four million warehouses to prevent large add togethers of backorders (Amazon, 2011). For dynamic pricing, Amazon conducted re al-time price tests to measure out customer responses and ad unless prices accordingly for better customer satisfaction.Amazon encourages refreshing retail seller affiliates to sell on their marketplace to expand the purchase options and avenues for its customers. Amazon has remained the leading e-retail provider for the entire world since early 2009 (Stores Magazine, 2010). Amazon hasnt been affected by new entrants into the retail industry as much as a smaller retail company could. Although new companies do take a slight portion of the industry, Amazon has withal to be financially scathed in a troubling way.In rise to power to sales, Amazon also provides community support to disaster relief, tools for non lolly organizations, and grants for non profit author and publisher groups. This allows the public community to see and understand that Amazon does care for its customers in the furthest sense of the word. Additionally, Amazon is proud to be a business party involved in environ mentally assured programs that discern Amazon as an eco-friendly company, by enacting a Frustration-Free packaging model.This makes products easier to capable because it uses 100% recyclable cardboard packaging and the product remains the same, just in streamlined packaging (Amazon, 2011). Amazon does its best to render personalized service to their customers. The Recommendations feature on their website tracks the purchases each customer makes, so on the next visit to Amazon. com they can see similar products based on previous purchases. Amazon also sends personalized e-mails to customers informing them on new items that fall into their recommended categories.When concerning pricing and branding, Amazon places online customer valued selections, convenience, and good services above pricing (Amazon, 2011). Amazon has instituted several controls to ensure a complex, except user-friendly website and business. They have supplied their website with enough graphical descriptions and pi ctures of purchasable goods to ensure more accurate product purchases. By designing a more contented one-click ordering system, the need to re-enter customer payment information had been eliminated.Amazon takes studious care in the ethics, legal, and security issues of their customers. By limiting the amount of internal and external parties that have access to personal customer account information, stating their legal responsibilities for quality of merchandise sold, and educating consumer patrons on security measures, Amazon can better protect Internet purchase transactions. Amazon has expanded to include tools on their website to further assist intermediate consumers. Tools such as the simpleton Storage Service (S3), the Elastic Compute Cloud (EC2), and the Mechanical Turk.With the shaping of these services, Amazon can revolutionize their productivity of their storage space, processing power, and non-automated web services by lending space and processing power in their network. This allows Amazon to store, manage, and collect other businesses data and information, on their daily business processes and human intelligence tasks, and Amazon takes a percentage of the profit (Amazon, 2011). Whether purchasing services or goods through Amazon, this combined market strategy allows Amazon to continue to excel at retail leadership and control.ReferencesAmazon (2011). Amazon. Retrieved from http//www. amazon. com/ Amazon (2011). Amazon and our planet. Retrieved from http//www. amazon. com/b/ref=gw_m_b_corpres? ie=UTF8&node=13786321 Bateman, T. S. , & Snell, S. A. (2009). Management Leading and collaborating in a rivalrous world (8th ed. ). Chapter 1 Managing. Retrieved from https//portal. phoenix. edu/classroom/coursematerials/mgt_330/20110425/. Bateman, T. S. , & Snell, S. A. (2009). Management Leading and collaborating in a competitive world (8th ed. ). Chapter 2 The External Environment and Organizational Culture. Retrieved from https//portal. phoenix. edu/classroom/coursematerials/mgt_330/20110425/.

Analysis of Country School

Country discipline Allen Curnow By Abdulla Al-Muhannadi In this verse Country School, Curnow basks in reminiscence of his darkened give instruction where he drifts away in recalling his childhood. As this poem re? ects childhood reminiscence, the fibber searchs to realise that things arnt as dull and bad as they seemed before, on with the portrayal of the boilers suit issue of aging. However, the timber of the narrator seems to sway between enthusiastic and immaterial as there argon many ms when the tones seem to discord between two extremes. The epitome is describing a country schooling that seems to be somewhat dilapidated in condition.The vivid image drawn by the alliterative dialect paint all natural supports the fact that the school is indeed deteriorating. Tufts pass enables the reader to visualise a country school architecture, with genus Pinus tufts on its hood ridge, establishing an image of a normal country school. Through the usage of colloquial langua ge, these vivid images hold more detail then one might think they do at ? rst. For instance, the word dunny evolves a picture of local Australian toilets enlightening the interview to the low-tonedest of details.Furthermore, girls squeal skipping conjures up an auditory image as the little children are playing around him (supported by the sibilance). Several kinds of onomatopoeia help to describe what the figure is experiencing. THe ? uid r sounds in rank and roof-ridge help to integrate the ideas, linking them and helping discrepancy a wider image of the country school. Also, the b sounds in bargeboard, weatherboard and gibbet belfry calls attention to the detailed observation, helping build up a solid image. Curnow employs parallelism as well as repetition in order to create links in this poem.The parallel equality, or contrast, of how small how sad, draws a link with how he seems to be recalling his days rearwards in school. The passing of magazine and his ageing is revela ed as the rattling doors that seemed gigantic from a childs point of view, are now set forth as being kind of small. The persona refers to himself as a third person and this is deduced through and through the repetition of the word you. Perhaps the persona had a rough time reconnecting with his old school that he snarl more comfortable referring to himself as a third person rather than ? rst. The rhyme scheme is irregular mayhap something that re? cts his irregular chemical formula of this recollection of memories. It also reveals the lack of assurance, and the hard time he seems to subscribe re-adjusting to his past. ALthough is does follow an imperfect rhyme scheme (e. g. topping-skipping waves-eaves than-began small-wall), the ? uctuating rhymes and discordant sounds allows the audience to label his discomfort while re yelling his school. Curnow has make use of an unstable structure (so to speak), for the poem doesnt hold a constant number of stanzas, rather it begins wit h 3 and 5-lined stanzas and ends with two 4-lined stanzas.This growth of stability, signi? ed by the proper structure of the give way two stanzas, re? ects the growth or the increase in the poets clarity of understanding. Its as though he ? nally realised that the very things that were unsettling or intimidating to him as a child (e. g. terrible doors) are non as bad as they looked. This minor epiphany seems to be mimicked by the structure of the poem itself. Similarly, the narrator seems to subscribe to distracted momentarily and this stinker be shown in the second stanza after Pinus betrays. While observing the pinus he drifts away into talking about how they function.However, he does get back on track in the third stanza (for scantling pinus) as his focus shifts back to the tall channelises that seem to be guarding the school. in that respect is the use of enjambment as well paint all peeled on bargeboard, scattering bravely Nor West gale, etc. This suggests the pace at wh ich the narrator seems to be remembering his past and the sense of excitement is formal with this upbeat pace. The poet employs colloquial language, chie? y to perhaps connect with his audience and go on on an informal level by talking about something as casual as school. Gibbet belfry would be an instance of his simplistic yet local language helping the reader upgrade visualise the school and its locality in detail. The idea that the school started along with the persona himself brings into notice that it might not be as old as one would think. you call it old further suggests that he is scarce just referring to the school as being old when its not in actuality. The idea of ageing has been linked to the pinus trees that grow right in less than the life of a man. This line suggests that the time period for a tree to gain maturity is lesser than the time taken for humans.The word scantling further backs this idea for as it describes the cadence of the maturity of the tree and to deduce its time of harvest. Similarly, the word terrible implies that the poet wasnt actually fond of the tiny doors when he was a child, and its reference as being sad suggests its dilapidated state. Its through words the likes of these that the audience is able to sense a hint of unpleasantness in the poets past as he fails to hold an optimistic approach to this straits down memory lane. Rather the tone seems to be somber and melancholic. Furthermore, it insinuates that the narrator pities the state of his school.This poem holds a variety of ? gures of speech used and this perhaps re? ects the variety of emotions he himself goes through in this nostalgic visit to his old school. Alliterative phrases such as paint peeled, roof-ridge and tufts topping all help the audience in building up a vivid image of the school. A similar imagery effect is achieved through the series bargeboard, weatherboard and gibbet belfry. Using neologism (made-up word), the phrase snub-worn points out t hat the school isnt in the best of its condition as the ? oors have worn out. The pinus trees that portray the same pace of ageing have been personi? d as theyve been accused of betraying the school and not guarding the roof rom the rattling Nor West gale. However, the trees have also been described as scattering bravely, perhaps an attempt to denote the nobility of what the tree is doing for the school (by scattering the strong confidential informations and defending the meek school structure). This business of the trees has been compared to the reef through the analogy as a reef its waves for the wind is scattered just as the tidal waves are scattered by the reef, drawing an interesting comparison with the two elements wind and water.In addition, the comparison of the ages between the narrator himself and the trees establishes through the usage of polyptoton (where words/phrases derived from the same stem turn are repeated) less than a life of a man and in concert your lives be gan further stating the common point in time as they concurrently began this process of ageing. The poet holds a humorous, as well as a sarcastic, tone when introduceing O sweet antiquity as its been made clear that theyre not so old, let alone antique. Curnow has successfully, in my opinion, demonstrated through this persona, someone who seems to be in denial of emergence old.Its obvious that the narrator is just as old as the school, but we ? nd him calling the school antique, suggesting that he doesnt detect like hes getting older but ? nds it very well to exaggerate others age (sort of comedically hypocritical I would say ). Through the poem, Ive realised that its still possible to bask the past without having to hold the same perspective. In that sense, times change and so does ones perspective, however, it doesnt mean that things remain the same throughout and the very things that seemed unpleasant once upon a time might seem laughable now (as Curnow clearly demonstrated in the poem).

Ferguson Foundry Limited

&8212&8212&8212&8212&8212&8212&8212&8212&8212&8212&8212&8212&8212&8212&8212&8212- Case Ferguson metalworks Limited (FFL) EXECUTIVE SUMMARY Date March 10 2013 To distinguish Ferguson, President From Carl Holitzner Re FFLs Lower-Than-Budgeted Profit for the Fiscal year cease May 31 2010 The study issue is determining why Ferguson metalworks Limiteds (FFL) existent profit was $367,600 move than work outed, despite interchange 2,000 more wood stoves (12,000 instead of 10,000 units). This forget be explained using partition Analysis to demonstrate the underlying reasons why the caller-out failed to meet its professorships expectations.FFL profit for 2010 was below budget due to some(prenominal) factors twain production and marketing related. From a production perspective, there were 3 study areas of clientele all of which were unfavor adequate with respect to air division Analysis (As shown in disclose 3) 1. accost application 2. vari sufficient quantity Overhead 3. firm approach The $139,200 unfavorable consider hollow variate batch be attributed to umteen reasons however it is most likely linked to the management team. Due to the azoic retirement of the gross sales manager, the production manager being hospitalized and the accountant quitting, it spate be understood that inefficiencies were bound to arise.Without proper management, labor trim down oerall productivity of the company, as these workers took 121,200 hours to produce 12,00 stoves rather than the standard 120,000 hours that it should have taken. This bring down wampum Income by $18,000 (Labor Yield magnetic variation calculation). Secondly, the occupation arising from trail Labor as well transcends to the multivariate Overhead, as it is used as its cost driver. As a result, the $69,600 unfavorable Variable Overhead Variance cease besides be attributed to the more hours undertaken to produce the 12,000 stoves.With the lack of an inefficient management team, bash could have accumulated through inefficient use and/or the budget could have not even accurately portrayed current pass judgment for smash-up items. The third problem with regards to the production perspective stage businesss the amplification in stiff costs. In particular, the touch on manufacturing cost change magnituded by $30,000 everyplace budgeted costs, which in turn resulted in a decline of net income by the same amount. This could have resulted due to several reasons such as surplus machinery being required to handle the increased sales volume.However at this heighten it is unclear given the information provided and so further investigation essential be conducted in an effort to better budget for future intractable costs. From a marketing perspective, there were also 3 major areas of concern all of which were unfavorable with respect to Variance Analysis 1. Price 2. indomitable follow 3. sales flick In analyzing the footing changes, although it was benef icial to increase the sell price of the raw material timber orbit ($300 to $325), this income cash advance was significantly outweighed by the decrease in sell price of the opulent wood image ($800 to $700).In the end, the price changes of two products resulted in a $300,000 step-down in profit ( gross sales Price Variance). Another reason for FFLs lower than budgeted profit, although obvious and minor, had to do with the increase in selling and administration cost. As can be seen in debunk 3 by the ameliorate sell & Administration Budget Variance, an increase in the rigid costs reduced net profit by $7,000. The third problem area, concerning the marketing perspective, convoluted the variety in sales mix from real to budget.FFL actually sell more basic Wood range of mountainss and fewer lofty Wood mountain chains than budgeted. Unfortunately, the idealistic Wood grasp possessed a risqueer(prenominal)(prenominal) standard contribution margin per unit than the Basic ($210 to $80). Therefore the contrast in the mix of sales caused FFLs net profit to be reduced by $234,000 (gross revenue merge Variance). Ultimately, more market research mustinessiness be conducted to better understand consumer wants and needs and thus be able to efficiently budget company products accordingly to reach profitability goals. vermiform appendix EXHIBIT 1 BASIC (Actual) BASIC (Std. DELUXE (Actual) DELUXE (Std. ) tradeing Price $325 $300 $700 $800 Variable be come in Materials $67. 50 $70. 00 $171. 00 $190. 00 Direct Labor $104. 00 $90. 00 $248. 00 $240. 00 Overhead $52. 00 $45. 00 $124. 00 $120. 00 change & Admin $15. 00 $15. 00 $40. 00 $40. 00 impart Variable be $238. 50 $220. 00 $583. 00 $590. 00 Contribution Margin $86. 50 $80. 00 $117. 00 $210. 00 CONTRIBUTION MARGINS TABLE metaphor of some calculations tangled * using the Actual Results Table Provided in presentation AActual social unit marketing (Basic) = gross revenue Revenue ? sales Volume (units) = $2,340,000 / 7,200 units = $325 unit Direct Materials (Basic) = Direct Materials damage ? gross sales Volume (units) = $486,000 / 7,200 units = $67. 50 * using the building block Cost Standards Table Provided in attest B Std. unit Direct Labor (Basic) = DL Std. Qty. Per unit of measurement x DL Std. say Per Hr. = 6 hrs. x $15. 00 per hr. = $90 accompaniment EXHIBIT 2 For the grade cease May 31 2010 ACTUAL turn- cypher discrepancy wring compute SALES-VOLUME air division STATIC BUDGET TOTAL difference mensuration (units) 12,000 12,000 10,000 gross sales Revenue $5,700,000 ($300,000) $6,000,000 $250,000 $5,750,000 ($50,000) Variable be $4,515,600 ($99,600) $4,416,000 ($181,000) $4,235,000 ($280,600) CM $1,184,400 ($399,600) $1,584,000 $69,000 $1,515,000 ($330,600) intractable cost $919,500 ($37,000) $882,500 $882,500 ($37,000) enlighten Income $264,900 ($436,600) $701,500 $69,000 $632,500 ($367,600) FLEXIBLE BUDGET REPORT GIVEN CALCULATE D FILL IN THE BLANK deviationS ($) = UNFAVORABLE & $ = FAVORABLE deterrent example of some calculations involved for Flex Budget Flex gross revenue Revenue = Std.Sell Price Per unit x Actual gross revenue volume (units) Basic Wood chain of mountains = $300 x 7,200 units = $2,160,000 rarefied Wood Stove = $800 x 4,800 units = $3,840,000 entire Flex sales Revenue = $6,000,000 Flex Variable Costs = Std. Variable Price Per Unit x Actual Sales Volume (units) Basic Wood Stove = $220 x 7,200 = $1,548,000 Deluxe Wood Stove = $590 x 4,800 = $2,832,000 issue forth Flex Variable Costs = $4,416,000 Flex Fixed Costs = Static Fixed Costs vermiform appendix EXHIBIT 3 FLEX BUDGET naval division SALES VOLUME VARIANCE SALES VARIANCES Sales Price $300,000 U - Sales Mix - $234,000 USales quantity - $303,000 F Sales Volume - $69,000 F TOTAL SALES VARIANCE $300,000 U $69,000 F VARIABLE COST VARIANCES Direct Materials $109,000 F - Direct Labor $139,200 U - Overhead $69,60 0 U - change & Admin $0 - TOTAL VARIABLE COST VARIANCE $399,600 U - TOTAL CM VARIANCE $399,600 U - FIXED COST VARIANCES Mfg. Budget $30,000 U - Sell & Admin Budget $7,000 U - TOTAL FIXED COST VARIANCE $37,000 U - TOTAL VARIANCE $436,600 U $69,000 F VARIANCES TABLE U = negativeF = halcyon cecal appendage Illustration of some calculations involved in creating Exhibit 3 SALES VARIANCE Section Sales Price Variance = Actual Units sold x (Actual Sell Price Budgeted) Basic Wood Stove = 7,200 x ($325-$300) = $180,000 F Deluxe Wood Stove = 4,800 x ($700-$800) = $480,000 U Total Sales Price Variance = $300,000 U Sales Mix Variance = (Actual Sales Mix % Budgeted) x Actual fare units sold x Budgeted CM per unit Basic Wood Stove = (7,200/12,000)-(4,500/10,000) x 12,000 x $80 = $144,000 F Deluxe Wood Stove = (4,800/12,000)-(5,500/10,000) x 12,000 x $210 = $378,000 UTotal Sales Mix Variance = $234,000 U Sales Quantity Variance = (Actual essential units sold Budgeted) x Budgeted Sales Mix % x Budgeted CM per unit Basic Wood Stove = (12,000-10,000) x (4,500/10,000) x $80 = $72,000 F Deluxe Wood Stove = (12,000=10,000) x (5,500/10,000) x $210 = $231,000 F Total Sales Quantity Variance = $303,000 F Sales Volume Variance = (Actual Sales Volume Budgeted) x Budgeted Cm per unit Basic Wood Stove = (7,200-4,500) x $80 = $216,000 F Deluxe Wood Stove = (4,800-5,500) x $210 = $147,000 U Total Sales Volume Variance = $69,000 FFerguson foundry Limited&8212&8212&8212&8212&8212&8212&8212&8212&8212&8212&8212&8212&8212&8212&8212&8212- Case Ferguson foundry Limited (FFL) EXECUTIVE SUMMARY Date March 10 2013 To crisscross Ferguson, President From Carl Holitzner Re FFLs Lower-Than-Budgeted Profit for the Fiscal Year Ended May 31 2010 The major issue is determining why Ferguson metalworks Limiteds (FFL) actual profit was $367,600 lower than budgeted, despite selling 2,000 more wood stoves (12,000 instead of 10,000 units). This will be explained using Va riance Analysis to demonstrate the underlying reasons why the company failed to meet its presidents expectations.FFL profit for 2010 was below budget due to many factors both production and marketing related. From a production perspective, there were 3 major areas of concern all of which were unfavorable with respect to Variance Analysis (As shown in Exhibit 3) 1. Direct Labor 2. Variable Overhead 3. Fixed Cost The $139,200 unfavorable Direct Labor Variance can be attributed to many reasons however it is most likely linked to the management team. Due to the proto(prenominal) retirement of the sales manager, the production manager being hospitalized and the accountant quitting, it can be understood that inefficiencies were bound to arise.Without proper management, labor reduced general productivity of the company, as these workers took 121,200 hours to produce 12,00 stoves rather than the standard 120,000 hours that it should have taken. This reduced Net Income by $18,000 (Labor Yi eld Variance calculation). Secondly, the problem arising from Direct Labor also transcends to the Variable Overhead, as it is used as its cost driver. As a result, the $69,600 unfavorable Variable Overhead Variance can also be attributed to the more hours undertaken to produce the 12,000 stoves.With the lack of an inefficient management team, overhead could have accumulated through inefficient use and/or the budget could have not even accurately portrayed current rank for overhead items. The third problem with regards to the production perspective concerns the increase in fixed costs. In particular, the fixed manufacturing cost increased by $30,000 over budgeted costs, which in turn resulted in a reduction of net income by the same amount. This could have resulted due to several reasons such as supernumerary machinery being required to handle the increased sales volume.However at this lead it is unclear given the information provided and so further investigation must be conducted in an effort to better budget for future fixed costs. From a marketing perspective, there were also 3 major areas of concern all of which were unfavorable with respect to Variance Analysis 1. Price 2. Fixed Cost 3. Sales Mix In analyzing the price changes, although it was beneficial to increase the sell price of the Basic Wood Stove ($300 to $325), this income profit was significantly outweighed by the reduction in sell price of the Deluxe Wood Stove ($800 to $700).In the end, the price changes of both products resulted in a $300,000 reduction in profit (Sales Price Variance). Another reason for FFLs lower than budgeted profit, although obvious and minor, had to do with the increase in selling and administration cost. As can be seen in Exhibit 3 by the Fixed Selling & Administration Budget Variance, an increase in the fixed costs reduced net profit by $7,000. The third problem area, concerning the marketing perspective, involved the difference in sales mix from actual to budget .FFL actually sold more Basic Wood Stoves and fewer Deluxe Wood Stoves than budgeted. Unfortunately, the Deluxe Wood Stove possessed a higher(prenominal) standard contribution margin per unit than the Basic ($210 to $80). Therefore the difference in the mix of sales caused FFLs net profit to be reduced by $234,000 (Sales Mix Variance). Ultimately, more market research must be conducted to better understand consumer wants and needs and thus be able to efficiently budget company products accordingly to reach profitability goals. APPENDIX EXHIBIT 1 BASIC (Actual) BASIC (Std. DELUXE (Actual) DELUXE (Std. ) Selling Price $325 $300 $700 $800 Variable Costs Direct Materials $67. 50 $70. 00 $171. 00 $190. 00 Direct Labor $104. 00 $90. 00 $248. 00 $240. 00 Overhead $52. 00 $45. 00 $124. 00 $120. 00 Sell & Admin $15. 00 $15. 00 $40. 00 $40. 00 Total Variable Costs $238. 50 $220. 00 $583. 00 $590. 00 Contribution Margin $86. 50 $80. 00 $117. 00 $210. 00 CONTRIBUTION MARGINS TABLE Illustra tion of some calculations involved *Using the Actual Results Table Provided in Exhibit AActual Unit Selling (Basic) = Sales Revenue ? Sales Volume (units) = $2,340,000 / 7,200 units = $325 Unit Direct Materials (Basic) = Direct Materials Cost ? Sales Volume (units) = $486,000 / 7,200 units = $67. 50 *Using the Unit Cost Standards Table Provided in Exhibit B Std. Unit Direct Labor (Basic) = DL Std. Qty. Per Unit x DL Std. estimate Per Hr. = 6 hrs. x $15. 00 per hr. = $90 APPENDIX EXHIBIT 2 For the Year Ended May 31 2010 ACTUAL FLEX-BUDGET VARIANCE FLEX BUDGET SALES-VOLUME VARIANCE STATIC BUDGET TOTAL VARIANCE Quantity (units) 12,000 12,000 10,000 Sales Revenue $5,700,000 ($300,000) $6,000,000 $250,000 $5,750,000 ($50,000) Variable Costs $4,515,600 ($99,600) $4,416,000 ($181,000) $4,235,000 ($280,600) CM $1,184,400 ($399,600) $1,584,000 $69,000 $1,515,000 ($330,600) Fixed Costs $919,500 ($37,000) $882,500 $882,500 ($37,000) Net Income $264,900 ($436,600) $701,500 $69,000 $632,500 ($367,600) FLEXIBLE BUDGET REPORT GIVEN CALCULATED FILL IN THE BLANK VARIANCES ($) = UNFAVORABLE & $ = FAVORABLE Illustration of some calculations involved for Flex Budget Flex Sales Revenue = Std.Sell Price Per Unit x Actual Sales volume (units) Basic Wood Stove = $300 x 7,200 units = $2,160,000 Deluxe Wood Stove = $800 x 4,800 units = $3,840,000 Total Flex Sales Revenue = $6,000,000 Flex Variable Costs = Std. Variable Price Per Unit x Actual Sales Volume (units) Basic Wood Stove = $220 x 7,200 = $1,548,000 Deluxe Wood Stove = $590 x 4,800 = $2,832,000 Total Flex Variable Costs = $4,416,000 Flex Fixed Costs = Static Fixed Costs APPENDIX EXHIBIT 3 FLEX BUDGET VARIANCE SALES VOLUME VARIANCE SALES VARIANCES Sales Price $300,000 U - Sales Mix - $234,000 USales Quantity - $303,000 F Sales Volume - $69,000 F TOTAL SALES VARIANCE $300,000 U $69,000 F VARIABLE COST VARIANCES Direct Materials $109,000 F - Direct Labor $139,200 U - Overhead $69,600 U - Selling & Ad min $0 - TOTAL VARIABLE COST VARIANCE $399,600 U - TOTAL CM VARIANCE $399,600 U - FIXED COST VARIANCES Mfg. Budget $30,000 U - Sell & Admin Budget $7,000 U - TOTAL FIXED COST VARIANCE $37,000 U - TOTAL VARIANCE $436,600 U $69,000 F VARIANCES TABLE U = badF = Favorable APPENDIX Illustration of some calculations involved in creating Exhibit 3 SALES VARIANCE Section Sales Price Variance = Actual Units sold x (Actual Sell Price Budgeted) Basic Wood Stove = 7,200 x ($325-$300) = $180,000 F Deluxe Wood Stove = 4,800 x ($700-$800) = $480,000 U Total Sales Price Variance = $300,000 U Sales Mix Variance = (Actual Sales Mix % Budgeted) x Actual total units sold x Budgeted CM per unit Basic Wood Stove = (7,200/12,000)-(4,500/10,000) x 12,000 x $80 = $144,000 F Deluxe Wood Stove = (4,800/12,000)-(5,500/10,000) x 12,000 x $210 = $378,000 UTotal Sales Mix Variance = $234,000 U Sales Quantity Variance = (Actual total units sold Budgeted) x Budgeted Sales Mix % x Bu dgeted CM per unit Basic Wood Stove = (12,000-10,000) x (4,500/10,000) x $80 = $72,000 F Deluxe Wood Stove = (12,000=10,000) x (5,500/10,000) x $210 = $231,000 F Total Sales Quantity Variance = $303,000 F Sales Volume Variance = (Actual Sales Volume Budgeted) x Budgeted Cm per unit Basic Wood Stove = (7,200-4,500) x $80 = $216,000 F Deluxe Wood Stove = (4,800-5,500) x $210 = $147,000 U Total Sales Volume Variance = $69,000 FFerguson Foundry LimitedCASE abridgment FERGUSON FOUNDRY LIMITED (FFL) EXECUTIVE SUMMARY Introduction After reviewing the monetary statements for the fiscal year ended May 31, 2010, Mark Ferguson, President of Ferguson Foundry Limiteds (FFL), was disappointed with the results. Operating Income was $367,600 below expectation, despite having sold 2,000 wood stove units greater than budgeted. To determine which areas FFLs actual act was better or worse than judge, a form analysis will be conducted.However, it is important to note that variance analysis alone c an moreover emphasize areas that need improvement, and not determine the reason for these discrepancies. A further investigation is warranted once determining the issues outlined through variance analysis. Analysis Qualitative and Quantitative There are many areas at bottom FFLs production which have been proven to be admonishing, and where immediate improvement is necessary. Of particular concern is the shifting overhead, where an unfavorable variance of $180,600 was discovered ( adjunct F).Within this variance, the variable overhead costs, both manufacturing and non-manufacturing of the Deluxe model are what seem to be causing inefficiencies. The Deluxe model accounts for $157,200 of the $180,600U mentioned above. Other Key Areas of Concern adumbrate Through Variance Analysis * Appendix I Although the selling price of the basic model increased by $25, a $100 reduction in the selling price of the Deluxe model counterbalanced this increase, and negatively affected income. Appe ndix E The difference between the budgeted and actual sales mix had an adverse effect on revenues. The Deluxe model had a greater CM/unit of 210, and was budgeted at 55% of the sales mix, however, it only ended up accounting for 40% of the actual sales mix. * Appendix H The market share of FFL resulted in being less than expected (10% to 9%), in a market which was larger than expected/budgeted (133,333 to 100,000 units). passport and Implementation We recommend a proper rectification of the issues with regards to FFLs unfavourable variances.Firstly, is it of utmost importance to have all the necessary components of management (i. e. supervisors, directors, and managers) on the job and ready to manage. Once FFL has the personnel to solve these significant issues, the following(a) must be corrected, in order Direct labor inefficiencies and high overhead costs, most importantly. Then, they can fine tune and solve higher than usual selling and administrative expenses and high fixed ove rhead costs. and instructions with regards to solving these issues are outlined in Appendix K.However, if FFL is not capable of reorganising the company by itself, external help is necessary to fulfill specific changes that will improve FFLs bottom line. REFERENCES Bhimani, Alnoor et al. Management and Cost Accounting. Pearson Education Limited, 2012. Print. APPENDIX A DIRECT literal VARIANCES Note F = Favorable and U = bad APPENDIX B DIRECT MATERIAL VARIANCES CONTINUED *540,000 + 912,000 = 1,452,000 *315,000 + 1,045,000 = 1,360,000 Note F = Favorable and U = untoward APPENDIX C DIRECT LABOR VARIANCESNote F = Favorable and U = unfavorable APPENDIX D DIRECT LABOR VARIANCES CONTINUED Note F = Favorable and U = Unfavorable APPENDIX E SALES VARIANCES 7200/12000 = 0. 6 4500/10000 = 0. 45 Note F = Favorable and U = Unfavorable APPENDIX F VARIABLE OVERHEAD VARIANCE *Variable Selling & Administrative Expenses are labeled as Non-Manufacturing in this table. Total Variable Overhead f or Basic and Deluxe = 27,000U + 18,000F = 9,000U Note F = Favorable and U = Unfavorable APPENDIX G FIXED OVERHEAD VARIANCE *750,000 ? 115,000 = 6. 217 Note F = Favorable and U = Unfavorable APPENDIX H MARKET VARIANCES Note F = Favorable and U = Unfavorable APPENDIX I VARIANCE OVERVIEW Note F = Favorable and U = Unfavorable Note F = Favorable and U = Unfavorable APPENDIX J ANALYSIS OF THE UNFAVORABLE VARIANCES Note F = Favorable and U = Unfavorable Note $421,300 represents the sum of all unfavorable variances that have brought down the companys annual earnings. Note F = Favorable and U = Unfavorable APPENDIX K RECOMMENDATIONS REDUCING THE TOTAL UNFAVOURABLE VARIANCE

Ww2 Introduction

psychiatric hospital World War II began on September 3rd, 1939, two age after Germany invaded Poland. Britain and France declared war on Germany because they promised to help Poland if anything happened. From the end of the inaugural World War, the Germans carried hate in their hearts for all Allied commonwealth leaders. This was because of a peace treaty called, The Versailles agreement. The Versailles Treaty blamed Germany for everything. It allowed them not to curb submarines or an air force.Land was taken away from them, and they were only allowed to have a small army. On top of it all, the Germans had to pay for all insurance the war had caused and take full responsibility for causing it. The Germans thought this was rattling unfair, and never forgave their government for this. Most of them joined new parties that promised to get r howeverge. matchless of the party leaders was an ex-soldier in the German army who swore to destroy two Weimar Republic and the Versailles Treaty. His name was Adolf Hitler. A HISTORY OF THE TWENTIETH CENTURY-BRYN O CALLAGHAN) When Hitler came into power, he started with creating a stronger, new and improved German army. Although the Versailles Treaty said that Germany should cease from all of this, he still went on. He made weapons, build warships and even a German air force. The treaty also said that the Rhineland should be demilitarized by the Germans. But in 1936, they marched into the Rhineland expecting a fight from either Britain or France. But to Hitlers surprise no one tried to continue them.This gave Germany a boost of confidence that lasted throughout World War II. The compact of Nations tried to prevent World War Two from happening scarce couldnt, only made matters worse. Firstly, they couldnt prevent a country from doing what they wanted. Secondly, if countries fought, the conference could not do anything about it. Thirdly, Germany never liked them from the beginning. So if the Versailles Treaty made up the League of Nations, it was destined to fail. The treaty couldnt corroborate tabs on one country, so how was it going to on many countries?

Political Corruption and Empowerment Essay

affair is combat-ready process aimed at involving the pack so that they posterior formulate their own end goals and head for the hills together to understand them. Masses can non be forced to compositionicipate in projects which affect their lives precisely should be given the opportunity where possible. authorisation authorisation is an initiated process that enables the volumees to gain power and extend it in much(prenominal) a expression that they can use this power to sh atomic number 18 in changing social, economic and political structures. mandate is successful if the participants regard the result of their action as beneficial. Therefore participation is a cornerstone of authorization. It is a preessential for achieving empowerment. Empowerment is one of the consequences of participation, which means that if we necessitate masses to gain power, they must participate. Empowerment is generally seen as a key for good quality of life, increase human dignity, good governance, pro- ugly growth, project effectiveness and improved service bringing (Narayan. 2002. 8.).Bureaucracy It means the structure and set of regulations that control the activities of bulk that work for these organizations. It is characterized by standardized procedure (rule-following), formal division of responsibility, hierarchy, and impersonal relationships. bureaucratic leader ar concerned with ensuring workers follow rules and procedures accurately and consistently. The bureaucratism does non create or initiate policy, but it does implement policy decisions. wherefore mass participation and empowerment atomic number 18 important Empowerment puts batch at the centre of the growth process it implies a participatory attack to intermitment focusing on bottom-up approaches rather than top-down bureaucratic methods. Empowerment increases the capabilities of the poor to influence and hold accountable the institutions that provide for them. To this end, empowerment at tempts to give power and knowledge to farming(prenominal) communities to assist in creating a disclose quality of life, so that in the future they leave oblige the skills to rely less(prenominal) on away forces to provide vital serve and infrastructure.Mass participation is an essential part of the process of good topical anaesthetic governance, and empowerment. To be meaningful, these processes must be seen as fundamental values of sizeable Cities and so must be developed as an integral part of long-term strategic increase. Empowerment of mass is associated with cleaner business and organisation, and better governance. Specifically, the owing(p)er their involvement in public life, the lower the direct of corruption, withal in countries with the same in coiffe, civil liberties, reproduction, and legal institutions.Masses Empowerment by means of inclusion, voice, and accountability can also promote social cohesion and trust, qualities that booster reduce corruption, reinforce government and project performance, and provide a causative environment for reform, with consequential gains for development effectiveness and economic growth. Finally, empowerment or wish of it can also concord positive or blackball socio-political effects on the outcomes of countries poverty reduction efforts.Why the concept of mass participation has been illusive in the third worldThere are roughly serious failures of the international biotic lodge to contribute meaningfully to empowerment and participatory approaches. If countries are not willing to support countries that need help, wherefore the future is bleak. Aid allocations need to increase if meaningful solutions are to occur. reservation the rustic poor refer in empowerment and participatory programs is dense to achieve due to their social exclusion. The gap amidst the poor in republic areas and those who are more wealthy is large and wideningBecause the outlandish poor are socially excluded, oft en development organisations such as the World Bank think of the poor are ignorant and complacent. to a greater extent often they are not excluded from participating in projects in a meaningful way, due to pre existing biased views that they are not worthy, or indeed, have the skills to participate effectively. (Courtney et all in Godinot and Wodon (ed). 2006. 3).Lack of empowerment amongst rural people leads to their vulnerability and thus most development projects tend to benefit the benefactors rather than the beneficiaries. In light of this sustainable development is not achieved because non-participation of local people means that rural development is not self-sustaining. Therefore, local rural people play an important role in rural development because they understand their feature and problems better than the government, aid agencies and other stakeholders.This highlights the gap between the reality and ideal of empowerment and participatory development where the poor themse lves are considered the centre of the process and the most vital players. Rural areas in evolution countries experience large problems associated with access to basic amenities and function. Attempts to resolve this situation involve development programs using confederacy empowerment in rural areas of developing nations to ameliorate instances of poverty.The aspirations deep inside the poor can only be brought out by making them the centre of the development process. They have difficulty expressing them due to their exclusion.How mass participation and empowerment are promoted or discouraged by the action of bureaucracyThe problem with bureaucracy is that Executives want to control everything even the simplest administrative decision has to be approved at the top. . oneness problem is unnecessary delays in outputs (Waterston 1965259) , for even though at that place are more than enough officials in the lower administrative ranks, they are not effectively employed in the posts t o which they were appointed.Political involvement of officials when bureaucracy becomes involved in politics, this stimulates corruption. Officials start taking decision and performing actions that will benefit themselves, or throngs in which they have an interest.Corruption is out of control. emergence funds are siphoned off to hire friends or relatives. In some cases the money simply disappears.The misuse of office by government functionaries is comparatively common in areas of public procurement, revenue collection, government appointments and contracts, licensing and permits. In these areas of specialty, join and venality are readily executed through anyone of the following activitiesThe civil retainer receives from a private contractor a fixed percentage of awarded government contracts the kickback may be in kind, such as free education for the children in foreign institutions, or in cash, paid directly into swear account.Police or other virtue enforcement agents use the threat of sanctions to rack bribes in lieu of official slants or taxes. But paying bribes to fend off taxes or fees is equally damaging to society since governments depend on such revenues to provide public goods. The relative absence of revenues from taxes and fees also means less compensation for civil servants, which leads to more corrupt practices. One of the reasons adduced by low- level government employees for demanding bribes is the infrequency of their monthly salary. Government employees in essential services, e.g. law enforcement, electric power supply, telecommunication etc.Customs agents insist on payments above the official rates or side payments before providing requisite services to both importers and exporters. Those unwilling to pay bribes stand the chance of losing their trade in through forfeiture or theft.Civil servants award large contracts to companies owned by relatives or partners, and in return receive an agreed upon fee or lavish hospitality.Officials responsible for permits and licenses demand extra payment for services ordinarily called for by their office in cases where expediency is requested, a great deal more is demanded to speed-up the process.Bureaucracies themselves create the causes of corruption. Salaries are low, housing is poor, officials lack victor qualification and status, all of which means that officials do not line up cause to do good work, or to be loyal to the organisation.When a countrys resources are continually misallocated by corrupt government officials exercise set on maximizing their short-run selfish interests, development is severely hindered through a multitude of social and economic dislocations. The bureaucracy is unresponsive to the ask of the public there is an atmosphere of officials indifference and unsympathetic attitude toward the needs of the people. This is caused by the strictly centralised nature of the bureaucracies, the lack of mass participation and consequent lack of contact wi th the populace.A bureaucracy, crucially, is not only a structure, a mere organigramme with functional relationships and roles. It is a group of people with lives, emotions, aspirations, energy, passion and values. Those that work in them often have hale values, great intentions and good ideas. Most want to do good and not be negative. Somehow, however, good intent can evaporate as the dynamic of the organizational system unfolds. Can the positive virtues and potential of public sector bureaucracies and the people working in them be rediscovered? These include fostering fairness, equity, and equivalence of opportunity, being neutral and transparent. These are important achievements of democracy, yet the focus on efficiency can obscure these intentions.The most effective organizations are those where people feel they can be engaged and where their commitment to the organization lies beyond a contractual relationship and where a deeper emotional bond can be established both to the work itself and the organization. In these situations people feel they are able to be our true selves and to have a seminal presence so that working gives the awareness of pregnant possibilities and where they can develop an intensity that feels and appears effortless. Here energy and passion can come into alignment.Conclusion /My viewThe participation of communities in development projects is a study aspect of an empowering approach. Participation works well at the small scale. companionship based organisations if trained correctly can manage and supervise locally based construction and maintenance activities very effectively (Meshack. 2004. 61). There is a fine balance between success and failure of participation in that it needs to be locally based with little input from external forces.Governments and donors can in fact undermine contributions made by the community in that they take over projects and locals lose their sense of ownership (Meshack. 2004. 61).Participation in development projects does however need outside stakeholders but the community needs to be the one driving the project, as there are many people who can contribute to a development project.Empowerment involves expanding the capabilities of the poor. Its main process involves putting the community at the centre of the development process. The community becomes empowered due to the fact that they have a plastered degree of control over their own resources, they gain a sense of ownership over the service or infrastructure being provided.One of the main concepts involved in creating efficient empowering projects include the access of the community to information, as informed citizens make better development decisions.Accountability in the development process is another crucial aspect of an empowering approach. Increasing the capabilities of the poor specifically refers to local organisational capacity. This is when a community works together to beat up resources and tackle problems as a group. This is another major process involved in community empowerment.

Shareholder Activism Essay

Can sh be averer activism actu solelyy hit the hay the desired change? IntroductionThe increasing awareness of stock earners and their level of importance to the modern organisation have raised multiple questions as to the cap great power economic consumption which shareholders dejection play in influencing the decision making of the way group and their willingness to engage with a broad range of stakeholders. Where shareholders have an force to every(prenominal) degree, this is referred to as shareholder activism and is largely described as existence the aim that shareholders play in dominating the decisions made by guidance teams (Bainbridge, 1995). Whilst it is readily accepted that shareholders get the alliance, whereas directors manage the company, there has historically been a misapprehension that shareholders are simply interested in the financial moolah that the company produces. It is argued in this paper that this is not the typesetters case and shareholders are fair much more involved in ensuring a balanced begin and that organisations have a wider awareness of issues such as in incorporatedd affectionate responsibility (Schacht, 1995). The purpose of this paper is to consider whether or not this eccentric of shareholder activism lowlife actually be seen to be delivering a domineering change, specifically in the area of corporate social responsibility. In enounce to look at this issue and the development of CSR, shareholder activism in its total needs to be looked at, before then considering the legal regime which encourages such activism and any specific cases that are relevant, before drawing conclusions on the primeval question.Shareholder activism the Theoretical PerspectiveThe watchfulness of an organisation has, for a ample time, accepted that the performance of a business is down to them and that, if the shareholders are wretched about the performance or the returns of the business they may potentially passing ga me outside from the organisation or the position of the manager may be in jeopardy. Where shareholders take this type of action on board, it whoremaster be suggested that shareholder activism is in operation. Broadly speaking, there are several get wind reasons why which investors may pursue the shareholder active approach.Firstly, shareholder activism occurs in order to procure a better return on shareholder investment secondly, to hold back that the company pursues a different corporate strategy that will ultimately improve performance and profitability, a key case of this macrocosm the suggestion that the company should demerge thirdly, to make changes in the trouble team fourthly in order to pursue some form of superfluous interest, such as a social and ethical order of business (it is this agenda which will be looked at in more detail in the paper below). Finally, shareholder activism is signn to influence the outcome of some form of corporate agenda that has already been pursued (Tarrow, 1994).Shareholders have always had the option of essentially voting with their feet, when they disapprove of the decisions of the counseling team. For example, they can simply sell their shares, where traditionally the criticisms of management decisions would take place in esoteric, with shareholders simply moving away when they were displeased. Although the concept of shareholder activism is not necessarily new, in modern years, it has for certain increased in its operation and belong much more prevalent.Examples of recent shareholder activism include action by an institutional investor, Knight Vinke addition Management which lobbied for changes in the HSBC strategy, or in Tesco where shareholders became involved in motiveing changes in working conditions relating to clothes suppliers in Asia. Interestingly, shareholder activism does not depend on the size of the market, with shareholder activism being a tool that can be apply in any type of organisat ion. Those holding shares are similarly potentially satisfactory to act in this way and therefore this lends a considerably more diverse meaning to the notion of shareholder activism, which can be derived from a much broader range of sources (Roe, 2003).With this potential diversity in mind, the next step is to look at the tools that are available for the activist shareholder and to identify the statutory basis upon which such action can take place.Legal BasisOne of the key statutory powers which are available in order to support shareholder activism is that of the Companies human action 2006 (the Act). This Act lays down the legal framework which enables a shareholder to exercise any of their legal chastens when they are pursuing an activist agenda. The precise options available to the shareholder will depend on the type of company in which they hold shares for example, there are different rights attached to public companies. For the purpose of this analysis, all potential lega l rights will be looked at and it should be borne in mind that these may not always be available, limitedly to shareholders of private companies ( struggleneryd, 2005).In accordance with sections 303 to 305 of the Act, shareholders are able to call a usual strike. This is a strong element of the shareholder activism as it provides members with a course of study in which they can make their requirements known. In the aftermath of the Shareholder Rights directive 2009, members and groups of shareholders representing a minimum of 5% of the public companies voting rights are able to demand that the directors call a general brush of the company. Similarly, where the directors choose to forgather a general meeting there are rules associated with giving carte to the individual shareholders. This allows shareholders the luck to bring a platform upon which to discuss their own issues.Secondly, in accordance with sections 314 317, members with a shareholding of at least 5% or share holders or that have at least 100 shares with an average of at least ?100 per member are entitled to demand that the company circulates a statement to shareholders of up to 1,000 words regarding a protruded resolution or any other business that is going to take place at the meeting. This a cook provides the shareholders with the tuition that they need in order to be potentially active. It is overly noted that estimable owners of shares can count towards the threshold in order to meet the 5% trigger (Belloc and Pagano, 2009).As tumesce as the ability to gain access to the meeting and information in relation to the meeting, shareholders are withal entitled to be active within the meeting itself. In accordance with section 338, shareholders holding a total of 5% shares can propose a resolution, a strategy that was used by the investor efficient capital structures but they requisite a resolution as part of the 2007 AGM of Vodafone plc to pursue a specific strategy. Furthermore, section 168 provides shareholders with the ability to propose the remotion of the directors. Arguably, this is one of the greater sanctions available to shareholders, from the perspective of the individual directors. Where this extremity is being initiated, special notice of 28 days must be given of the intention to propose this resolution and to reasonably work in line with the articles of association of the company (Filatotchev, et al 2006).Importantly, section 116 of the Act allows any shareholders to gain access to the shareholder register which then may extend them the opportunity for the shareholders to join forces in order to deal with a particular agenda, making the ability to reach the 5% thresholds somewhat easier. in that respect are, however, requirements for shareholders to turn back that when they are canvassing support they are doing so for the proper purpose.There are certain thresholds which allow shareholders to have rights, with 5% offering the opportunity to propose a resolution, to require an independent report in the case of quoted companies, the power to require companies to publish audit concerns, again in quoted companies, and also the power to include a guinea pig that should be considered at AGM. When the required percent of the shareholders join forces, the power becomes much more threatening to the management team, as this is the requisite amount required a specific resolution. For example, at 75%, the shareholders can require a special resolution to be passed.The regime associated with proxies can play a very important role when it comes to shareholder activism with the 2006 Act making changes as to the way in which proxies can operate, allowing the property to be much more effective. For example, members have an absolute right to appoint a proxy who can attend a meeting and vote on their behalf.Another key area of shareholder activism emerged from the ability to use corporate representation, rather than victimisation a prox y, as this allows shareholders a much greater degree of practical flexibility when they are unable(p) to comply with proxy deadlines, or some other form of formality. corporeal shareholders are also able to appoint representatives by virtue of their own board resolution.Finally, it is worth noting that shareholders rights can be utilised by mediate investors. For example, under the 2006 Act, it is possible for the beneficial shareholders holding shares to enjoy information rights, i.e. to dumbfound information in relation to the company and in many cases the beneficial shareholders can count towards reaching the 5% thresholds. Although this goes beyond the scope of the news here, it is worth noting that these beneficial shareholders can have a direct impact on any agenda for shareholder activism.Examples of Shareholder ActivismIn order to gain an understanding of just how effective these legal provisions can be, the state of affairs in Tesco can be looked at. In 2007, the pove rty charity War on Want used the fact that it held a 5% shareholding in order to present a resolution at the 2007 AGM, with a enamor to ensuring a better deal for suppliers, in particular across Asia. The matter did not rest there and in June 2008 Tesco was targeted once again by a group of shareholders who were headed by an individual high- profile shareholder, to look at the living conditions of chickens, prior to their purchase by Tesco for sale.The shareholders in both(prenominal) these cases used section 338 of the Companies Act 2006, in order to demand resolutions relating to their individual issues. at one time this resolution had been demanded, the company was required to circulate information relating to the resolution, as well as any supporting statements (Aguilera, 2005). This type of shareholder activism was seen to be successful in these individual cases and provided a real forum for the shareholders with a comparatively minimal percentage to change the strategy and activities of the organisation itself.Tesco is not unsocial in facing these types of issues and many other large companies have also faced action from minimal shareholders, relating to specific issues such as wage for staff or supplier issues. This shows a clear indication of the willingness of shareholders to become much more active in putting their points forward and being willing to take on corporations by forcing resolutions to be placed and information to be provided to the broader shareholding (Hendry et al 2007).Analysis and ConclusionsThe question presented here is to consider whether or not shareholder activism can truly have an impact on organisations, when it comes to load-bearing(a) changes and improving corporate social responsibility within the organisation. By flavour at the history of shareholder activism and the way in which shareholders are change state much more willing to engage in the operation of the company, as well as examining the provisions of the 200 6 Act which provide shareholders with the ability to undertake these activities, it is argued here that shareholder activism is a growing and real threat to management teams of all sizes.In particular, the 2006 Act offers a considerable opportunity for shareholders to demand information and to have certain items discussed at the AGM. By merely providing this platform for discussion, shareholders can become more active in order to ensure their ultimate agenda is not pursued. By looking at this and using a company such as Tesco as an example, it can be seen that groups of shareholders are gaining real attention and are able to have a direct and dramatic impact on the decisions made by the management teams, particularly when faced with the ultimate sanction that shareholders can request the removal of those directors who fails to comply (Gillan and Starks, 2000).It is concluded here, therefore, that shareholder activism is a real and direct method whereby shareholder groups can encour age changes in the strategy of the organisation relating to both corporate, social responsibility and any other relevant issues.ReferencesAguilera, R.V. (2005) Corporate giving medication and director accountability An institutional comparative perspective British daybook of Management, 16 S39S53.Bainbridge, S. M. (1995) The politics of corporate governance, Harvard Journal of Law and Public Policy, Vol. 18 (3), pp. 671-735.Belloc, M. and Pagano, U. (2009) Co-evolution of politics and corporate governance, International Review of Law and Economics, Vol. 29 (2), pp. 106-114. Filatotchev, I., Jackson, G., Gospel, H., and Allcock, D. (2006) hear Drivers of Good Corporate Governance and the Appropriateness of UK Policy Responses The Department of switch and Industry and Kings College London.Gillan, S.L. and Starks, L.T (2000) Corporate governance proposals and shareholder activism The role of institutional investors Journal of Financial Economics, 57 (2) 275- 305.Hendry, J., Sanders on, P., Barker, R. and Roberts, J. (2007) Responsible ownership, shareholder respect and the new shareholder activism Competition &038 Change,11 (3) 223-240.Roe, M.J. (2003) political Determinants of Corporate Governance Political Context, Corporate Impact Oxford University Press.Schacht, K.N. (1995) Institutional investors and shareholder activism Dealing with demanding shareholders Directorship, 21 (5) 8-12.Tarrow, S. (1994) force-out in Movement Collective Action, Social Movements, and Politics in Marens, R. (2002) Inventing corporate governance The mid-century emergence of shareholder activism Journal of Business &038 Management, 8 (4) 365.Warneryd, K. (2005) particular issue on the politics of corporate governance Introduction, Economics of Governance, Vol. 6 (2), pp. 91-92.

Hiv Voluntary Counseling and Testing

Cyber-VCT course The 2010 UN back up report on the global AIDS pestilent states that based on the 2009 data, 33. 3 one million million people are living with human immunodeficiency virus ecumenical and Sub-Saharan Africa makes up 68% of the global total with 22. 5 million people living with human immunodeficiency virus. 1 In an effort to portion out this epidemic, leadful discuss and exam (VCT) planmes have been implemented in many of coarse and remote areas. VCT serves as the admission to human immunodeficiency virus prevention, treatment, care and support by allowing people to learn their HIV status.According to dry land wellness Organization (WHO), familiarity of ones HIV status benefits the individuals, community, and population through cognizance and education. 2 Therefore, there have been great efforts to expand VCT run since inception all over 20 years ago. Unfortunately, global participation remains low, specially in the remote areas. 3 Studies show that there are mingled reasons why people do not recruit. Some of the main reasons are stigma, lack of awareness, lack of entry, make up of the test, and test-related fears. Several VCT models have been implemented to acknowledgment these repairs but search suggests that further work requirements to be done. organic wellness Response (OHR) has piloted an innovative Cyber-VCT Program in Mfangano Island by development technology to attract residents to infix. The Cyber-VCT Program uses entry to solar-powered internet as an fillip to attract people to do HIV interrogatory. The people who participate ferment part of the Post-Test Club and have free access to the labs in the Cyber-VCT induction called Ekialo Kiona Center (EKC).The facility has confidential VCT rooms, solar-powered computer lab with satellite Internet, receiving set studio, seminar rooms, and an Global report UNAIDS report on the global AIDS epidemic 2010 (UNAIDS, 2010 http//www. unaids. org/globalreport/docum ents/20101123_GlobalReport_full_en. pdf). 2 World health Organization, Scaling-up HIV exam and discuss services a toolkit for course of studymeme managers. (WHO Press, 2005 http//www. who. nt/hiv/pub/vct/counsellingtestingtoolkit. pdf) 3 Information from World Health Organization on HIV testing and counselling accessed whitethorn 4, 2011 http//www. who. int/hiv/topics/vct/en/ 4 Joseph K. B. Matovu and Frederick E. Makumbi, Expanding access to voluntary HIV counselling and testing in sub-Saharan Africa alternative approaches for improving uptake, 20012007, Tropical euphony and external Health, 122 (November 2007), pp. 1315-1322. Page 1 of 6 1 Cyber-VCT Program open-air amphitheater.The platform leave behinds access to the only internet / program library facility on the island and according to OHR, needs assessment and ethnographic research have shown that residents are enthusiastic about having access to technology, which suggest the capableness for program hard-hittingne ss. 5 There is a bi-annual membership renewal regale where residents need to do individualized VCT session with a counselor from the International Medical Corps. This renewal process will provide the structure for more than(prenominal) longitudinal effects.The ultimate goal of Cyber-VCT Program is to encourage voluntary counsellor and testing, facilitate the process of referrals to Ministry of Health and FACES treatment programs, connect those who are HIV positive with topical anaestheticly formed psycho-social support, and improve dissemination of HIV education. It is more nationwide and effective than community stand-alone VCT centers, mobile VCT, Routine liberty chit of VCT or better known as provider-initiated HIV testing and counseling (PITC), and central office-based VCT. These other VCT models have increased uptake but they have limitations that the Cyber-VCT program helps address.Stand-alone VCT centers values client initiation people have to travel and access the services on their own but the stigma associated with it is a broad barrier that limits people from utilizing the services at the centers. The mobile VCT provides services with a mobile team traveling to communities in a van render with HIV-testing facilities. It addresses the issue of appeal and accessibility but stigma and fears related to testing were not addressed. 6 PITC has proven to be effective in increase participation through recommendations by providers to those attending health facilities.These patients are provided with the favorions to opt out but there were ethical concerns as to whether testing was real voluntary because providers were not broodently counseling the patients Information from Organic Health Response website http//organichealthresponse. org/cyber-vct-pilot. Jan Ostermann et al. , Who tests, who doesnt, and why? Uptake of mobile HIV counseling and testing in the Kilimanjaro Region of Tanzania, PLoS One 61 (January 2011) e16488. 6 5 Page 2 of 6 Cyber -VCT Program 7 thoroughly.Home-based VCT provides services at residents homes which addresses accessibility and price concerns, in addition to eliminates the stigma resulting from being seen at a testing site, but it does not eliminate peoples fear of being stigmatized and rejected by their own family members. 8 The Cyber-VCT program is superior to these models because it helps to eliminate the stigma attached to getting HIV testing, ensures confidentiality, provide proper education, and focuses on sustainability through micro-clinic networks. The Cyber-VCT program has been pilot tested in Mfangano Island in Suba District Lake Victoria (West Kenya).OHRs vision is to implement an effective comprehensive model starting with Mfangano Island and expanding it to the entire Lake Victoria through micro-clinic networks in hopes that the model can be implemented in other unsophisticated impoverished areas to continue fighting the HIV/AIDS epidemic worldwide. Mfangano Island is the counten ance pilot site because it has a population of 19,000 people with an estimate of over 30% local anesthetic prevalence of HIV/AIDS. One of the major threats of the HIV/AIDS epidemic in the island is the possible extinction of the indigenous Suba terminology and way of life.In addition, the neglected people of the island face various health, economic, political, environmental, and social issues. The island has no electricity and there is one road that circles the base of the island. The primary occupancy is fishing and subsistence tillage. The impoverished people rely on the Nile perch storage that has been the source of many other issues. The industrial Nile perch export piscary has resulted in unsafe fish-for-sex practices and natural resource depletion. The Nile perch stock has also caused interstate resource conflicts betwixt Kenya and Uganda.Even worse is that Mercy K. Njeru et al. , Practicing provider-initiated HIV testing in high prevalence settings Consent concerns an d missed preventive opportunities, BMC Health Services Research, 1187 (April 2011) http//www. biomedcentral. com/1472-6963/11/87. 8 Edgar M. Mulogo et al. , Facility and home based HIV Counseling and Testing a comparative abbreviation of uptake of services by rural communities in southwestern Uganda, BMC Health Services Research, 1154 (March 2011) http//www. iomedcentral. com/1472-6963/11/54. Page 3 of 6 7 Cyber-VCT Program overfishing and the environmental issues are endangering the existence of the Nile perch stock. Overpopulation, deforestation, and unsustainable farming practices are the cause of these environmental issues. 9 OHR is taking a comprehensive multi-step approach starting with the Cyber-VCT program to address the complex interconnected issues eating into the HIV/AIDS problem. OHR plans to sustain the program by building a local infrastructure with micro-clinic networks that empowers the communities.The Cyber-VCT program is the first layer that serves as the gateway to these networks. The networks are formed to encourage people to support each other in an organic way and make the program attractive to residents. kindle participants will go through a five-week social solidarity program to adjoin education and dressing on tools to address the HIV/AIDS epidemic. The workshops will take place at EKC. The goal is for the program participants to provide invariable support to their communities in micro-clinic teams of 5-25 people.In this way, an infrastructure is established for future innovation, such as organic farm plots, composting bio-gas latrines, solar cooking ovens, youth radio, and other sustainable projects, to occur. Most importantly, the infrastructure empowers local communities rather than merely looking western. The documentary is to develop a mutually beneficial connection between the local community-based organizations and the international health governance systems rather than having the impoverished rural communities seem onl y on international assistance.Global scalability will depend on proving the intensity level of the comprehensive model because the model required a great bar of resources. Obtaining support and acquiring funding from various entities will be crucial. The cost of building the center (sustainable ferro Ripples of Dispute Surround Tiny Island in eastern Africa, New York Times, August 16, 2009 (http//www. nytimes. com/2009/08/17/world/africa/17victoria. html). Page 4 of 6 9 Cyber-VCT Program ement design), research, program design, curriculum development, program staffing, implementation (community mobilization, training workshops) is estimated to be $339,000. This amount does not include the cost of land because it was donated by a community leader so the estimated cost for implementation at other areas may be higher. In addition, the $339,000 includes mostly upfront cost and further detailing of maintenance cost will need to be considered. Some of the maintenance cost will be rela ted to proficient equipment or systems, security, and infrastructure sustainability.A comparative study is necessary to show improvements in VCT uptake and HIV prevention, treatment, care and support, to attract funding for implementation in other remote impoverish areas that are affected by the HIV/AIDS epidemic. Furthermore, each workshop within the solidarity program will need to be closely evaluated to make improvements or eliminate any unable training and education. Beyond funding, the mutual beneficial relationship between the local communities and international organizations will also play an important role in scalability for resource stability.Strong local ownership of the program will also be invaluable. The networks will likely serve to engage residents organically because the micro-teams will consist of residents neighbors, friends, family members. Perhaps, to further encourage local ownership and stabilize the infrastructure, it may be effective to consider creating jo bs for local residents to maintain the EKC and microclinics networks. Another layer to the program can be to train local residents to take on positions that may be initially be filled by international partners.OHRs Cyber-VCT program strives to provide an innovation solution to address the HIV/AIDS epidemic in remote impoverished areas by using technology. The program is more innovative than other VCT models in that people are incentivized to participate and become part of a network that is intended to build itself in an organic way. Furthermore, Cyber-VCT Page 5 of 6 Cyber-VCT Program program uses access to technology as cover and ensures confidentiality to address the peoples concern of being stigmatized, which is on the top of list of the many reasons why VCT participate rate remains low.Another way the program is more innovative is that it has a high chance of sustainability because of OHRs focus on building a local infrastructure. The added benefit of establishing a local infras tructure is that it allows for further innovations to address other social, environmental, economic, political issues that are connected to the HIV/AIDS problem. In regards to scalability, securing funding by proving the effectiveness of the program, maintaining the mutually beneficial relationship between the local and nternational organizations, encouraging strong local empowerment, and other considerations such as creating local job opportunities for residents can help drive down cost and make the program scalable. As detailed in this paper, OHRs Cyber-VCT program incorporated in the comprehensive model meets the five Tech face evaluation criteria outlined on their website10 and is a great candidate for the award. 10 The Tech Awards Criteria http//www. techawards. thetech. org/nominate/criteria/. Page 6 of 6

Differnce between IBO Religion and Christianity Essay

After reading, Things Fall unconnected, we might ask what ar the differences amongst the organized religions that the Ibo Clan normal, comp ared to a highly practiced religion, Christianity. Some of the differences are how the Ibo religion practice polytheism, depression in more thence unity beau ideal, and the Christians practice mo nonheism, belief in only peerless God, the creator of heaven and Earth, his name is God. Others are, how they hope in anim taked Gods, which are alive and thither Gods can be seen, and Christianity believes in inanimate gods, which their God is eternal. There is a huge difference between the Ibo Clan religion and Christianity, it will be shown.When Mr. dark-brown, the missionary, comes to the village of Umuofia to spread the word of God to the Ibo Clan, he met Akunna. Mr. Brown and Akunna has a conversation about their differences in religion, Akunna telling Mr. Brown that the Ibo Clan believes in adept supreme God but had others that they f aith, the name of their God is Chucku, because he made all the world and not other Gods. Akunna also mentions to Mr. Brown that they also worship carved wood, they tree from which it came was made by Chukwu, as indeed other minor God were Akunna tells Mr. Brown that the Ibo religion appoint sacrifices to the little gods, but when all else fails there is no atomic number 53 to offer to they go to Chuckw. (180)Another God, besides the carved wood, that the Ibo worship, is the Oracle of the Hills and Caves. The Ibo believe that they mustiness do whatever the Oracle of the Hills says, if the dont the earthywealth of the village will be punished. An example of this is when the Oracle of the Hills pronounces that Ikemefuma, the boy living with Okonkwo, guide to be killed. Since the Oracle of the Hills and Caves says that it must be done, the men of Umuofia took the boy after-school(prenominal) the village and killed him (57). The Ibo religion is very different from Christianity. S ince Christianity only believes in one God, they dont have all of these other Gods as the people of Umuofia believed in, such as the carved wood, and the Oracle of the Hills and Caves.Sometimes thinking that the Ibo religion would only have one or two gods, but they didnt. include with the other Gods that they worship, there was another which was the snake known as the blessed python. When the Christian missionaries come to the village, the son of the snake priest says that he ate and killed the taboo python (185). The son of the snake priest was named Enoch, he did eat the sacred python, when he decided to convert to Christianity. This is one huge difference between the Ibo Clan and Christianity, of how and what they worship.However there are some differences between Ibo and Christianity is the belief in animate Gods, and inanimate Gods. Christians have an inanimate God, which means that He cannot be seen, and Christians also believe that God is eternal. Unlike Christianity, the Ibo believe in animated Gods, which are alive and their Gods can be seen, such as the spirits. When the Ibo Clan would talk to their spirits, as when the egwugwu had emerged once again from their underground home, they saluted on another and then reappeared on the ilo (92).The Ibo Clan Gods emerged from underground, and that they speak to them just as hu firearms would. Comparing that to the Christians way, is different. Christians dont believe of having spirits progression from the dead, or from the underground to come and solve problems. Christians just believe that God is number one, and that they pray to God for helping them solve problems, but not face to face as the Ibo Clan claims to do with their Gods.Another communication channel between the two religions is the practice of polygamy compared to monogamy. Polygamy is what the Ibo Clan practice, which is having many wives at one time. In Umuofia, the more wives a man had, the better, just like Okonkwo, he had three wive s, and another man in the village was a loaded man who had three barns and nine wives with thirty children (18). But this is all common practice for the men in Umuofia to have more then one wife. Each wife and her children would live in different huts, and the man lives by himself in his obi. In contrast, Christians practice monogamy and thats being wed to one wife at a time, Christians believe that when a man and women become united in Christ, they become one.In conclusion, Things Fall Apart portrays, social, culture, and religious aspects of Africa. Christianity and Ibo are both types of religions, but they are practiced in very different ways. A difference was the practice of polytheism, which would be the believe in more then one God and monotheism, belief in one God which is practiced by the Christians. The second difference was the Ibo worship animate Gods, unlike the Christians who worship inanimate God. In addition is that the Christians practice monogamy, being marrie d to only one wife, and the Ibo practice polygamy, more then one wife. Here were two very different religions and practices but severally had the choice of which one they wanted to follow, some stayed with the Ibo Clan religion, but others converted to Christianity, its their choice.

Penny Byrne Essay

Penny Byrne is an Australian born(p) artist. She was born in Mildura, Victoria, Australia. She lives in Melbourne and owns her own studio. She is interested in ceramics and deeds as a ceramics conservator. She did a bachelor of fine arts ceramics in Melbourne in 1987 and graduated from west Dean College in the UK after doing ceramics and chalk conservation and restoration. She also did a bachelor of laws at La Trobe uni in Melbourne and roles her intimacy of political and social issues in her art.Penny Byrne usages her experience of ceramics and knowledge of world issues combined with simpleness and in your face messages in her artistry how much can a polar direct 2 (2008, sculpture, ceramic, 9. 5x7x11cm). Her art makes a public comment on the melting polar methamphetamine caps due to global warming and the effect that this is having on the polar bears. Byrne uses her knowledge of ceramics in this sculpture as she appropriates this ready-made ceramic polar bear figure. Sh e has taken a polar bear figure and put scuba diving gear on it to make it innocent and helpless.She uses relevant choices of clobber as she isnt creating more waste, putting across this environmentally prosperous message. The message she is putting across is made obvious through her use of scuba diving gear and the title of the work. She wants people to think around the polar bears and the environment she c ares so much about and she achieves this through simplicity and easy understanding. The overall meaning of this artwork is that the polar bears are struggling, to have food sources, to adapt to new climate and that we arent helping, in circumstance we are making it worse.This is obviously a topic that Byrne feels strongly about. I find that she works well to channel her person-to-person interests into the work and her uses of materials are appropriate to her knowledge, and the message she is putting across. Overall with the simplicity of the message and the use of appropria te materials are effective and work well with the knowledge and personal interest shown in her work. She uses this in many of her of her other works much(prenominal) as the four horse men of the 21st century revelation.

Practical Demonkeeping Chapter 3-4

3TRAVISTravis OHearn was driving a fifteen- course of study- overage Chevy Impala he had bought in L.A. with m matchlessy the goliath had taken from a pimp. The deuce was rest on the passenger seat with his spot aside the window, panting into the speed coastal wind with the slobbering exuberance of an Irish setter. From cadence to time he press outed his transport inside the railroad car, looked at Travis, and sang, Your m otherwise sucks cocks in he-ell, Your mother sucks cocks in he-ell, in a teasing, child resembling way. Then he would spin his head around several times for effect.They had spent the night in a cheap motel north of San Junipero, and the fiend had tuned the television to a cable expect that played an uncut version of The Exorcist. It was the demons favorite movie. At least(prenominal), Travis imagination, it was better than the cultivation time, when the demon had imaginen The Wizard of Oz and had spent an entire day pretending to be a flying monkey, or screaming, And that goes for your brusk dog, too.Sit still, taking into custody, Travis said. Im testing to drive.The demon had been wi crimson since he had eaten the hitchhiker the night forward. The guy must suck been on cocaine or speed. Why did drugs affect the demon when poisons did not build him? It was a mystery.The demon tapped Travis on the shoulder with a long reptile claw. I want to ride on the poke bonnet, he said. His voice was uniform rusted nails rattling in a suffer.Enjoy, Travis said, waving across the dashboard.The demon climbed pop the window and across the front, where he perched akin a hood ornament from hell, his forked tongue flying in the wind like a storm-swept pennon, spattering the windshield with saliva. Travis off-key on the wipers and was grateful to husking that the Chevy was equipped with an interval delay feature.It had taken him a spacious day in Los Angeles to find a pimp who looked as if he were carrying tolerable cash to get t hem a car, and another day for the demon to run across the guy in a place isolated enough to eat him. Travis insisted that the demon eat in private. When he was eating he became visible to other people. He as well tripled in coat.Travis had a pass rancid nightmargon somewhat creation asked to explain the eating habits of his traveling companion.In the dream Travis is walking bulge out the street when a ships officer taps him on the shoulder.Excuse me, sir, the policeman says.Travis does a slow-mo Sam Peckenpah turn. Yes, he says.The policeman says, I dont mean to bother you scarce that large, scaly fellow oer at that place munching on the mayor do you know him? The policeman points toward the demon, who is acrimonious off the head of a man in a pinstriped polyester suit.Why, yes, I do, Travis says. Thats interpret, hes a demon. He has to eat approximatelyone every equate of days or he gets cranky. Ive known him for seventy years. Ill vouch for his pretermit of char phone numberer.The policeman, who has heard it all before, says, on that points a city ordinance once against eating an take official without a permit. May I keep an eye on your permit, cheer?Im sorry, Travis says, I dont have a permit, nevertheless Ill be glad to get one if youll split me where to go.The cop sighs and begins writing on a shred pad. You stop only get a permit from the mayor, and your friend seems to be end him off now. We dont like strangers eating our mayor around here. Im afraid Ill have to cite you.Travis protests, still if I get another ticket, theyll usher outcel my insurance. He always wondered about this part of the dream hed neer carried insurance. The cop ignores him and continues to drop a line out the ticket. Even in a dream, he is only doing his job.Travis thought it terribly unfair that Catch even invaded his dreams. Sleep, at least, should provide some es punke from the demon, who had been with him for seventy years, and would be wi th him forever unless he could find a way to send him sanction to hell.For a man of ninety, Travis was remarkably soundly preserved. In fact, he did not appear to be much everywhere twenty, his age when he had bellyacheed up the demon. Dark with dark eyeball and lean, Travis had lemony features that would have seemed evil if not for the constant look of confusion he wore, as if in that location were one answer that would make everything in b instruct and butter clear to him if he could only remember the question.He had never bargained for the unfailing days on the pass with the demon, essay to figure out how to suss out the killing. sometimes the demon ate daily, sometimes he would go for weeks without killing. Travis had never establish a reason, a connection, or a pattern to it. Sometimes he could dissuade the demon from killing, sometimes he could only operate him toward certain victims. When he could, he had the demon eat pimps or pushers, those that homo could do without. and other times he had to choose vagrants and vagabonds, those that would not be missed.There was a time when he had cried plot of land move Catch after a hobo or a bag-lady. Hed make friends among the homeless when he was riding the rails with the demon, bottom before there were so many automobiles. Often a bum who didnt know where his succeeding(a) roof or intoxication was coming from had shared a boxcar and a store with Travis. And Travis had learned that there was no evil in being poor p overty merely opened one up to evil. But over the years he had learned to push aside the remorse, and time and again Catch dined on bums.He wondered what went through with(predicate) the minds of Catchs victims just before they died. He had seen them roll out their pass on before their eyes as if the monster looming before them was an illusion, a trick of the lighten up. He wondered what would happen now, if oncoming drivers could see Catch perched on the front of the Che vy waving like a parade queen from the Black Lagoon.They would panic, swerve off the take road and over the ocean-side bank. Windshields would shatter, and gasoline would explode, and people would die. Death and the demon were never quarantined for long. Coming soon to a town near you, Travis thought. But maybe this is the last one.As a seagull cry dopplered off to Traviss left-hand(a), he turned to look out the window over the ocean. The morning solarize was reflecting off the face of the waves, illuminating a sparkling halo of spray. For a trice he forgot about Catch and drank in the beauty of the scene, but when he turned to look at the road again, there was the demon, stand up on the bumper, reminding him of his responsibility.Travis pushed the accelerator to the floor and the Impalas engine hesitated, then roared as the willing transmission dropped into passing gear. When the speedometer hit sixty he locked up the brakes.Catch hit the roadway face first and skidded head long, throwing up sparks where his scales scraped the asphalt. He bounced off a signpost and into a forsake, where he lay for a moment trying to gather his thoughts. The Impala fishtailed and came to a stop aslant in the road.Travis slammed the Chevy into reverse, righted the car, then threw it into drive and screeched toward the demon, keeping the wheels out of the ditch until the moment of impact. The Impalas headlights shattered against Catchs actors assistant. The corner of the bumper caught him in the waist and drove him fatheaded into the mud of the ditch. The engine s come intered to a stop and the damaged radiator hissed a rusty cloud of steamer into Catchs face.The drivers side ingress was jammed against the ditch, so Travis crawled out the window and ran around the car to see what damage he had done. Catch was lying in the ditch with the bumper against his chest.Nice driving, A.J., Catch said. You pass to try for Indy next year?Travis was disappointed. He hadnt reall y expected to hurt Catch, he k invigorated from experience that the demon was virtually indestructible, but he had hoped at least to piss him off. Just trying to keep you on your toes, he said. A half-size test to see how you hold up under stress.Catch lifted the car, crawled out, and stood next to Travis in the ditch. Whats the verdict? Did I pass?argon you dead?Nope, I feel great.Then you have failed miserably. Im sorry but Ill have to run you over again.Not with this car, the demon said, shaking his head.Travis surveyed the steam rising from the radiator and wondered whether he might not have been a micro hasty in giving way to his anger. loafer you get it out of the ditch?Piece of cake. The demon hoisted the front of the car and began to walk it up onto the berm. But youre not going to get far without a new radiator.Oh, youre all of a fast an expert mechanic. Mr. help-me-I-cant-change-the-channel-while-the-magic-fingers-is-on all of a sudden has a degree in automotive diagno stics?Well, what do you judge?I think theres a town just ahead where we can get it fixed. Didnt you read that sign you bounced off of? It was a dig. Travis knew the demon couldnt read in fact, he often watched subtitled movies with the sound off just to devil Catch.Whats it say?It says, Pine Cove, five miles. Thats where were going. I think we can enlistment the car five miles with a bad radiator. If not, you can push.You run over me and wreck the car and I get to push?Correct, Travis said, crawling back through the car window.At your command, master, Catch said sarcastically.Travis tried the ignition. The car whined and died. It wont start. Get behind and push.Okay, Catch said. He went around to the back of the car, put his shoulder to the bumper, and began force it the rest of the way out of the ditch. But pushing cars is very hungry work.4ROBERTRobert Masterson had drunk a gallon of red wine, most of a five-liter Coors minikeg, and a half-pint of tequila, and still the dream c ame.A desert. A largish, bright, sandy bastard. The Sahara. He is naked, tied to a chair with bitter wire. Before him is a great canopied bed covered in black sitin. Under the cool shade of the canopy his wife, Jennifer, is making grapple to a stranger a young, muscular, dark-haired man. Tears run down Roberts cheeks and crystallize into salt. He cannot close his eyes or turn away. He tries to scream, but every time he opens his mouth a squat, lizardlike monster, the size of a chimpanzee, shoves a saltine cracker into his mouth. The heat and the pain in his chest are agonizing. The lovers are oblivious to his pain. The little reptile man tightens the alter wire around his chest by twisting a stick. both time he sobs, the wire cuts deeper. The lovers turn to him in slow motion, maintaining their embrace. They wave to him, a big home-movie wave, postcard smiles. Greetings from the heart of anguish.Awake, the dream-pain in his chest replaced by a real pain in his head. Light is the enemy. Its out there waiting for you to open your eyes. No. No way.Thirst brave the light to slake the thirst it must be done.He opened his eyes to a dim, forgiving light. Must be cloudy out. He looked around. Pillows, exuberant ashtrays, empty wine bottles, a chair, a calendar from the wrong year with a picture of a surfer riding a gigantic swell, pizza boxes. This wasnt home. He didnt brisk like this. Humans dont live like this.He was on someones purge. Where?He sat up and waited in giddiness until his brain snapped back into his head, which it did with a vengeful impact. Ah, yes, he knew where he was. This was holdover Hangover, California. Pine Cove, where he was thrown out of the house by his wife. Heartbreak, California. jenny, call Jenny. Tell her that humans dont live this way. No one lives this way. Except The duck soup. He was in The Breezes trailer.He looked around for water. There was the kitchen, fourteen miles away, over there at the end of the cou ch. Water was in the kitchen.He crawled naked off the couch, across the floor of the kitchen to the sink, and pulled himself up. The faucet was foregone, or at least interred under a stack of corruptive dishes. He reached into an opening, cautiously seek for the faucet like a diver reaching into an underwater snap for a moray eel. Plates skidded down the pile and crashed on the floor. He looked at the china shards scattered around his knees and spotted the mirage of a Coors minikeg. He managed a controlled fall toward the mirage and his hand struck the nozzle. It was real. Salvation hair of the dog in a handy, five-liter disposable package.He started to drunkenness from the nozzle and instantly change his mouth, throat, sinuses, aural cavity, and chest hair with foam.Use a facial expression glass, Jenny would say. What are you, an animal? He must call Jenny and apologize as soon as the thirst was gone.First, a glass. Dirty dishes were strewn across every horizontal surface i n the kitchen the counter, stove, table, breakfast bar, and the top of the refrigerator. The oven was filled with dirty dishes. nothing lives like this. He spotted a glass among the miasma. The holy Grail. He grabbed it and filled it with beer. Mold floated on the settling foam. He threw the glass into the oven and slammed the gateway before an avalanche could gain momentum.A clean glass, perhaps. He checked the cupboard where the dishes had once been kept. A single cereal curl stared out at him. From the bottom of the bowl Fred Flintstone congratulated him, corking kid Youre a clean-plater Robert filled the bowl and sat cross-legged on the floor amid the humble dishes while he drank.Fred Flintstone congratulated him three times before his thirst abated. Good old Fred. The mans a saint. Saint Fred of Bedrock.Fred, how could she do this to me? Nobody can live like this.Good kid Youre a clean-plater Fred said.Call Jenny, Robert said, reminding himself. He stood and staggered thr ough the offal toward the phone. Nausea swept over him and he bounced back through the trailers narrow hallway and fell into the bathroom, where he retched into the toilet until he passed out. The Breeze called it public lecture to Ralph on the Big White Phone. This one was a toll call. cinque minutes later he came to and found the phone. It seemed a superhuman bm to hit the right buttons. Why did they have to keep moving? At last he connected and someone answered on the first ring. Jenny, honey, Im sorry. Can I-Thank you for calling Pizza on Wheels. We will open at eleven A.M. and deliveries begin at four P.M. Why cook when-Robert hung up. Hed dialed the effect written on the phones extremity numbers sticker instead of his home. once again he chased down the buttons and pegged them one by one. It was like shot skeet, you had to lead them a little.Hello. Jenny sounded sleepy.Honey, Im sorry. Ill never do it again. Can I come home?Robert? What time is it?He thought for a moment then guessed, Noon?Its five in the morning, Robert. Ive been asleep about an hour, Robert. There were dogs barking in the neighborhood all night long, Robert. Im not ready for this. Good-bye, Robert.But Jenny, how could you do it? You dont even like the desert. And you know how I hate saltines.Youre drunk, Robert.Who is this guy, Jenny? What does he have that I dont have?There is no other guy. I told you yesterday, I just cant live with you anymore. I dont think I love you anymore.Who do you love? Who is he?Myself, Robert. Im doing it for myself. Now Im reprieve up for myself. Say good-bye so I dont feel like Im hanging up on you.But, Jenny-Its over. Get on with your life, Robert. Im hanging up now. Good-bye.But- She hung up. Nobody lives like this, Robert said to the dial tone.Get on with your life. Okay, thats a plan. He would clean up this place and clean up his life. Never crisp again. Things were going to change. Soon she would remember what a great guy he was. But first he had to go to the bathroom to answer an emergency call from Ralph.The mourning band alarm was screaming like a hag-ridden lamb. Robert, now back on the couch, pulled a cushion over his head and wondered why the Breeze didnt have a sleeper button on his smoke alarm. Then the pounding started. It was a door buzzer, not the smoke alarm.Breeze, answer the door Robert shouted into the cushion. The pounding continued. He crawled off the couch and waded through the litter to the door.Hold on a minute, man. Im coming. He threw the door open and caught the man outside with his fist poised for another pounding. He was a sharp-faced Latino in a raw silk suit. His hair was sleek back and tied in a ponytail with a black silk ribbon. Robert could see a flagship model BMW parked in the driveway.Shit. Jehovahs Witnesses must make a lot of money, Robert said.The Hispanic was not amused. I need to talk to The Breeze.At that point Robert realized that he was naked and picked an empty, gallon wine b ottle from the floor to cover his privates.Come in, Robert said, backing away from the door. Ill see if hes awake.The Hispanic stepped in. Robert stumbled down the narrow hall to The Breezes room. He knocked on the door. Breeze, theres some big money here to see you. No answer. He opened the door and went in and searched through the piles of blankets, sheets, pillows, beer cans, and wine bottles, but found no Breeze.On the way back to the living room Robert grabbed a mildewed towel from the bathroom and wrapped it around his hips. The Hispanic was standing in the center of a venial clearing, peering around the trailer with concentrated disgust. It looked to Robert as if he were trying to levitate to avoid having his Italian shoes contact the lubricating oil on the floor.Hes not here, Robert said.How do you live like this? the Hispanic said. He had no discernible accent. This is subhuman, man.Did my mother send you?The Hispanic ignored the question. Where is The Breeze? We had a m eeting this morning. He put an extra emphasis on the word meeting. Robert got the message. The Breeze had been hinting that he had some big deal going down. The guy must be the buyer. Silk suits and BMWs were not the usual accouterments of The Breezes clientele.He left last night. I dont know where he went. You could check down at the Slug.The Slug?Head of the Slug Saloon, on Cypress. He hangs out there sometimes.The Hispanic tiptoed through the garbage to the door, then paused on the step. Tell him Im looking for him. He should call me. Tell him I do not do task this way.Robert didnt like the commanding tone in the Hispanics voice. He abnormal the obsequious tone of an English butler, And whom shall I say has called, sir?Dont fuck with me, cabron. This is business.Robert took a deep breath, then sighed. Look, Pancho. Im hung over, my wife just threw me out, and my life is not outlay shit. So if you want me to take messages, you can damn well tell me who the fuck you are. Or shou ld I tell The Breeze to look for a Mexican with a Gucci loafer shoved up his ass? Comprende, Pachuco?The Hispanic turned on the step and started to reach into his suit coat. Robert tangle adrenaline admit through his body, and he tightened his grip on the towel. Oh, yeah, he thought, pull a gun and Ill snap your eyes out with this towel. He suddenly felt extremely helpless.The Hispanic kept his hand in his coat. Who are you?Im The Breezes decorator. Were redoing the substantial place in an abstract expressionist motif. Robert wondered if he wasnt really trying to get shot.Well, smart ass, when The Breeze shows up, you tell him to call Rivera. And you tell him that when the business is done, his decorator is mine. You understand?Robert nodded wishy-washyly.Adios, dogmeat. Rivera turned and walked toward the BMW.Robert closed the door and leaned against it, trying to catch his breath. The Breeze was going to be pissed when he heard about this. Roberts fear was replaced by self-loa thing. Maybe Jenny was right. Maybe he had no idea how to maintain a relationship with anybody. He was worthless and weak and dehydrated.He looked around for something to drink and vaguely remembered having done this before. D??j?? vu?Nobody lives like this. It was going to change, goddammit. As soon as he found his clothes, he was going to change it.RIVERA Detective Sergeant Alphonso Rivera of the San Junipero County Sheriffs incision sat in the rented BMW and cursed. Fuck, fuck, and double fuck. Then he remembered the transmitter attach to his chest. Okay, cowboys, hes not here. I should have known. The vans been gone for a week. Call it off.In the distance he could hear cars starting. Two beige Plymouths drove by a few seconds later, the drivers conspicuously not looking at the BMW as they passed.What could have gone wrong? Three months setting it all up. Hed gone out on a limb with the chief to convince him that Charles L. Belew, a.k.a. The Breeze, was their ticket into th e Big Sur growers business.Hes gone down twice for cocaine. If we pop him for dealing, hell snap off us everything but his favorite recipe to stay out of Soledad.Hes small time, the captain had said.Yeah, but he knows everybody, and hes hungry. Best of all, he knows hes small time, so he thinks we wouldnt bother with him.Finally the captain had relented and it had been set up. Rivera could hear him now. Rivera, if you got do by a drugged-out loser like Belew, maybe we should put you back in uniform, where your high visibility will be an asset. Maybe we can put you in P.R. or recruitment.Riveras ass was hanging out worse than that drunken jerk in the trailer. Who was he, anyway? As far as anyone knew, The Breeze lived alone. But this guy seemed to know something. Why else would he give Rivera such a hard time? Maybe he could pull this off with the drunk. Desperate thinking. A long shot.Rivera memorized the license number of the old Ford truck parked outside The Breezes trailer. H e would run it through the computer when he got back to the station. Maybe he could convince the captain that he still had something. Maybe he did. And then again, maybe he could just climb a stream of angel piss to heaven.Rivera sat in the file room of the sheriffs office drinking coffee and ceremonial a mental picture put down. After running the license number through the computer, Rivera found that the pickup belonged to a Robert Masterson, age twenty-nine. Born in Ohio, married to Jennifer Masterson, also twenty-nine. His only prior was a drunk-driving conviction two years ago.The video was a record of Mastersons breathalyzer test. Several years ago the discussion section had begun taping all breathalyzer tests to avoid legal-defense strategies based on adjectival mistakes made by arresting officers during testing.On the television diffuse a very drunk Robert W. Masterson (6 ft., 180 lbs., eyes green, hair brown) was spouting falderol to two uniformed deputies.We work for a common purpose. You serve the secern with your minds and bodies. I serve the state by opposing it. Drinking is an act of civil disobedience. I drink to end world hunger. I drink to protest the United States involvement in Central America. I drink to protest nuclear power. I drinkA sense of denominate descended on Rivera as he watched. Unless The Breeze reappeared, his career was in the hands of this tightly wound, loosely wrapped, drunken idiot. He wondered what life might be like as a bank security guard.On the screen the two officers looked away from their prisoner to the door of the testing room. The camera was mount in the corner and fitted with a wide-angle lens to cover anything that happened without having to be adjusted. A little Arab man in a red stocking cap had come through the door, and the deputies were telling him that he had the wrong room and to please leave.Could I trouble you for a small quantity of salt? the little man asked. Then he blinked off the screen as if the tape had been stopped and he had been edited out.Rivera rewound the tape and ran it again. The second time, Masterson performed the test without interruption. The door did not open and there was no little man. Rivera ran it back again no little man.He must have dozed off while the tape was running. His subconscious had continued the tape while he slept, inserting the little mans entrance. That was the only viable explanation.I dont need this shit, he said. Then he ejected the tape and drained his coffee, his tenth cup of the day.