Impact of divorce and remarriage on intergenerational relationships Essay

Any stressful event always constitutes negative effect on an individual that experienced crisis like divorce; the experience was traumatic especially with children. Memories of a painful divorce can offer ambivalence in the child which rankles into emotional problems in adulthood. â€Å"Children of divorced parents often feel cheated of the happy intact homes in which they imagine how other children with intact parents grow up. † And this kind of feelings can be prolonged. Divorce is much more complex than it appears on the surface, ending a marriage relationship does not end in four corners of the court room. It is a series of events and negative behavior on the part of their children and also on the couples. The emotional stress that takes a period of time heal, the affection of love was alter with anger, frustration, hurt resentment and hatred. Divorced parents and children suffer from their own and others, perception that their family assemblage is deviant and inferior. Divorce and remarriage reshapes relations in the child’s immediate family. But the data from different studies revealed that marital disruption restructures the boundaries of the extended family as well. Divorce, particularly when it attenuates the link between the outside parent and child, reduces the child’s access to one line of the family. Or from the perspective of grandparents, it can weaken intergenerational bonds between the families of the non-custodial parent of the child. This finding must be qualified in certain respects. In a substantial minority of cases, the grandparents continue to see the child on a fairly regular basis. If the non-custodial parent maintains regular contact with the child, then the link to the grandparents is often preserved. Even when contact slackens between the outside parents and child, the grandparents typically continue to see the child if they live close by and maintain reasonably amicable relations with the custodial parents are committed to preserving these intergenerational ties; some even continue to see the child if they live close be and maintain reasonably amicable relations with the custodial parent. Most custodial parents are committed to preserving these intergenerational ties; some even continue to regard their former in-laws as their relatives because they are the child’s kin. Despite these commitments, relation between the non-custodial grandparents and their grandchildren are rarely as active as they might have been had the divorce not occurred. Their children who personally witness all this stressful events will definitely developed problem even how supple they may be. Usually the end result of these experiences has resulted to another social problem such as juvenile delinquencies, in the research most this young offenders is product of broken family. For they have experience fears of betrayal, abandonment, loss and rejection. They also developed less capability to developed and maintain supportive relationship since they have fear of experiencing divorce in their future families. So what can we do if this matter is inevitable, if your kids are old enough to understand your situation talk to them and explain everything, resolve divorce-related anxiety and confusion. Let them express their feeling on this matters, always be there for them. Let them know they are loved and they will never be neglected even their parents are now separated. Though divorce and re-marriage are socially acceptable and commonplace in American society, but remarriage is an incomplete institution. The rights and obligations of parents and stepchildren in reconstituted families are open to negotiation and interpretation. The same holds for relationships between step-grandparents and their step-children. There are no social norms of inheritance for step-grandchildren or for grandchildren who have been estranged through divorce and custody battles. Many say the older Americans must now confront stepgrandparenting issues without clear cut norms or role-models. The result is that their estate planning is often tentative and confused not a situation which lends itself to easy communication with heirs of beneficiaries. During the separation and divorce process and continuing for at least a year after divorce, single mothers are often preoccupied with their own depression, anger or emotional needs and are unable to respond sensitively to their children. We hypothesize that such dysfunctions in maternal adjustment result in a lowered tolerance of the child’s behavior, which directly impacts maternal perceptions are a product of both the child’s behavior and the parent’s tolerance level. It appears plausible that depression influences individual differences between parents in their tolerance for a range of child behaviors. Clinical symptoms that covary with depression, such as distractibility and insomnia, may increase the probability that single mother will selectively attend to relatively low frequency inappropriate behavior, creating impressions of the children’s adjustment that are not warranted by objective counts of behavior. Alternately, parental depression and distress may increase attention to relatively high frequency non-complaint behaviors that were not interpreted as bothersome prior to the onset of personal distress. On a behavior level, changes in perceptions may result in the disproportionate use of ineffective child-management strategies and authoritarian control at a time when parents seek to limit interactions with their children. By contrast, divorce frequently intensifies the child’s bonds with the custodial parent’s family. Often, the parent turns to relatives for help at the time of divorce. Divorce is a smidgen of an emotional roller coater ride, it consist of variation of mixed emotions. One minute you are relieved that your traumatic quarrel has finally ended and the next minute you’re feeling panic-stricken about how you are going to survive financially. Yes as mention above it is something negative for it has a great impact to both parents and their children. The above mentioned effects is their children ways of fighting against the sadness of the loss, against the anxiety of helplessness, as warding off threatening aspects of the self and as defiance against the abandonment. Divorce is also a change in the development of a family. In reality there are relationships that suffer in domestic violence, for in most of these cases, the children would almost certainly have greatly affected so if they file for divorce their children will also have benefited from the parents staying together,† These are the cases for which it makes sense to talk about negative consequences of divorce. For persons whose parents had high conflict marriages, it makes sense to talk about negative consequences of failed parental marriages, but the divorces themselves may typically lessen those consequences. This type is called good divorce, the agreeable divorce that avoids pitfalls such as involving children in parental disagreement. It has been reflected to avoid or significantly lessen the unhelpful consequences on children, supporting the notion that divorce itself is less imperative than the way parents handle it. Though, this is not relatively proper in terms of the effects on children for it still have impact on their personalities, it is a better option than continuously suffer on this kind of situation. Managing a relationship is one of the hardest tasks we encounter in our lives; each person has its own characteristics, identity and views in life. Combining two unique personalities sometimes may result to clash; especially when the issues involve touches one’s values or principles. So when people involve feels abuse or being hurt the argument is whether you should incline to divorce or stick to the values on keeping one family and resolving its differences. Accepting one’s view or personality is the key sign on how you should think and behave, in the process of psychotherapy being you need to take every thing slowly. For many people who ask for opinion in such matter doesn’t want to take what is most suitable for the situation they only want to hear what they prefer to hear. Or sometimes they already knew what to do but they just want permission for them to pursue their plans. Maturity is one of the bases of a successful marriage, as an adult you should know better what will benefit y our family, why continue acts that you know bothers your partner, both of you must have communication for you to settle issues that matters in your relationship. With that conversation, you should be able to explain why you have been doing such act, you should be able to scrutinize the root of this behavior, both of you must recognize if such act can be change for the better or just accept it as it was for you both think that it has no solution. If in case that you agree that it has to be eliminated, partners must support each other in taking this task. While if there are no choice would you go for changing of one’ partner to the interest of your spouse no matter what is your decision it really depends on you since you are the only one involve her. I believe no trouble in this world that can’t be resolved in a diplomatic communication. The impact of divorce varies across the dimensions of the relationship and generally differs for sons and daughters. However parents own earlier lack of custody for their now adult children matters importantly: Compared to parents with continuous childhood custody, non-custodial parents report less closeness to their adult children. This finding suggests that a pathway should be added to the model, a direct connection between parental divorce and subsequent intergenerational ties. The norms governing remarried parents and what they owe to children from their previous marriages are even more ambiguous. The most revealing data on how little reciprocity there is between remarried parents and their children from prior marriages. The attitudes of divorced parents and those of step grandparents are ambivalent at best. This is why divorce and remarriage may well be creating vast numbers of heirs and spares. When in comes to changing one’s self, I personally think that there is nothing wrong with it as long it wont hurt your partner, if this is for the betterment of your partner then why not. It doest mean that when you do the same interest of your partner you will follow him on what he’s been doing for example in the case of this study when the wife complain of his husband attitude on reading while having dinner and the adviser told her to do the same. This is possible but such act needs proper places like I have said communicate then tell your husband to act adequately so that you two won’t have any trouble. The focal relationship is between offspring divorce and subsequent intergenerational family ties. From this perspective, having been a non-custodial parent during the childhood of one’s now adult children occupies the role of antecedent variable. Parental divorce to adult children’s divorce, they do not explicitly report effects of parental divorce on intergenerational family ties, the probable presence of this connection is revealed by bringing together results from these two studies. Divorce affects contact with parents among daughters but not among sons. Specifically, divorced daughter with custody of children visit and talk to parents on the telephone more often than married daughter; remarried daughters talk to parents on the telephone slightly less often than married daughters. Divorce and remarriage are weakening the intergenerational cement in many families, but other social and demographic changes have the opposite effect as they strengthen intergenerational linkages and make families more cohesive. Perhaps the single most important change is the increased life expectancy of the U. S. population. The impact has been especially pronounced in middle-income and upper-income families, the very families which were most likely to be evasive about inheritance. There will be more communication about inheritance in such families because the graying of America has produced new reciprocities and obligations between aging parents and their adult children. Marriage, divorce and remarriage are part of reorganization process that entails a series of major changes in the family. The cleavages created in the nuclear family during this dynamic period have ramifications that affect the kinship system and ultimately the status of the older generation. It is also likely that divorced individual receive fewer supports from family and friends than do the widowed. Intergenerational patterns are disturbed, they are likely than married their counterpart to be available to their children and grandchildren, some of whom are also likely to be divorced. It is not possible to quantify the impact of such intergenerational effects on the prospects for divorce rates. The dissolution of marriage is unlikely to be the realization of some lifetime plan, but rather a consequence of disappointed expectations. The high rates of dissolution in the first few years of marriage support this view. In a relationship one’s sovereignty in the family is respected by both partners, it was never like before that man is the only have the autonomy, yes we do have changes now but still some values are still intact and must be observed. But also we must be aware that these changes are one of the reasons why we have numerous divorces in the country, if only the people will accept and understand each other these things won’t happen. Sometimes also we can find oneself by other person, we discover some of our capabilities in dealing with other person. There is a cliche in a relationship that one person is complete when they find they partner in life, so it only means that in some ways husband and wives are connected with each other. But it is different when the marriage is arrange and if things wont go well, couple in this situation often resolve to divorce, so to prevent this from happening even if the marriage is fix, the couple must be given an due time to know each other better and let them fall in love the natural way, with this solution factors such adultery, abuse and other marital problem can be prevented. Another factor, which is idyllic to our culture, is mutuality. We don’t accept notion that compromise to the abuse of women, equality is vital so that selfish partners can be eradicate. Though some wives are defenseless and they require rescue from other person this is under special case that another issue will tackle, but it will surely end up forcing self-assertion to filing a divorce. However even we acknowledge the disgust in divorce, in reality we have a thousand of cases allover the nation, and because of this it represent our values with regards with our modern marriages. Thorough studies of one self-entrusting our principles with all the ambiguity and we are able to put up with the system. Being in love or have been or might think you will be in time is what matters most for love is continuous passion and understanding, sweeping off your feet. Value the investment of emotion, the time you spent together and those creative efforts you both have put into your relationship. Intimacy must always be intact along with your values that would help in developing your relationship for the better and controlling all the problems that you may encounter. Remember that God bonds your relationship so you must value it. Reference: Mclanahan, S. Bumpass, L. (1988). Intergenerational Consequences of Family Disruption.. The American Journal of Sociology. Vol. 94, No. 1 pp. 130-152 Amato, P. R. (1996). Explaining the Intergenerational Transmission of Divorce. Journal of Marriage and the Family, Vol. 58, No. 3. pp. 628-640 Furstenberg, F. F. Jr. , Hoffman, S. D. and Shrestha, L. (1995). Demography, Vol. 32 No. 3. Family and Household Demography. pp. 319-333 Booth, A. Brinkerhoff, D. B. and White, L. K. (1984). The Impact of Parental Divorce of Courtship. Journal of Marriage and the Family. Vol. , 46 No. 1 pp. 85-94 Lamanna, M. A. and Reidmann, A. (2005). Marriages & Families: Making Choices in a Diverse Society. Belmont, CA. Thomson Wadsworth. p. 510 Adams, B. N. and Trost, J. (2005). Handbook of World Families. Sage Publications inc. p. 190 Segrin, C. and Flora, J. (2005). Family Communication. New York, NY. Routledge. p. 181.

Irony Essay

Both â€Å"The Necklace† and â€Å"The Gift of the Magi† have plots that depend in large measure on the use of situational irony to create a surprise ending. â€Å"The Necklace† tells the story of Madame Mathilde Loise, a lowly clerk’s wife, who, in an effort to appear more debonaire than she is, borrows expensive jewels from Madame Jeanne Forestier, a wealthy friend. After the inevitable loss of the jewels, Madame Loisel and her husband secretly replace the jewels. Years later, Madame Loise, now impoverished, encounters Madame Forestier on the streets of Paris and admits to the secret. Madame Forestier, shocked by the change in Loise, explains that the necklace was merely costume jewelry. The situational irony that both the reader and Madame Loise experience simultaneously is the twist, the unexpected turn of events that is both a perfect example of irony and the very element that makes the plot so original and memorable. Similarly, â€Å"The Gift of the Magi† employs irony to provide the unexpected ending. A young couple, barely able to feed and house themselves, sells their most valuable possessions to buy presents for each other. In an ironic catch typical of O’Henry, Della sells her hair to buy a watch fob for Jim, her husband. Jim, in turn has secretly sold his watch to buy the tortoise-shell combs Della dreamed of running through her long, dark hair. The story makes use of both dramatic irony and situational irony to create the literally-doubly ironic ending: both â€Å"sacrifice for each other the greatest treasures of their house. †

HIV And Migration Health And Social Care Essay

The AIDS epidemic was foremost recognized on June 5, 1981, in the United States when the U.S. Centers for Disease Control and Prevention ( CDC ) , reported bunchs of Pneumocystis pneumonia caused by a signifier of Pneumocystitis carinii in five homosexual work forces in Los Angeles. Over the following 18 months more PCP bunchs were recognized along with timeserving diseases like Kaposi ‘s Sarcoma and relentless lymphadenopathy nowadays in immunosuppressed patients. It was suggested in 1982 that a sexually transmitted infective agent might be the causative factor and the presence in bunchs of cheery work forces resulted in the initial term â€Å" GRID † or gay-related immune lack. Health governments shortly realized that about half of the instances recognized were non homosexual work forces and therefore the term GRID was abandoned. Same form of timeserving infections were besides recognized amongst Intravenous drug users, haemophiliac and Haitian immigrants. By August 1982 the disease was being recognized by its new CDC given name Acquired Immune Deficiency Syndrome ( AIDS ) . Research work had started by this clip on finding the causative agent. In 1983 a squad of Gallic physicians isolated the a virus which was confirmed by research workers in US and after work on the new strains identified from AIDS patients the International Committee on Taxonomy of Viruses coined the name HIV ( Human Immunodeficiency Virus ) . It was subsequently established that AIDS spread had started decennaries before these first bunchs were recognized in 1981. Earliest Samples Four of the earliest studied specimen known to hold HIV were, A plasma sample taken in 1959 from a adult male life in Congo, from a lymph node sample from an grownup female besides from Congo, an American adolescent who died in 1969 and a tissue sample from a Norse crewman who died around 1976. After these surveies it was suggested that first instances of HIV were introduced into human around 1940s or the early 1950s. It was farther suggested as a consequence of a new survey that the first instance of HIV-1 occurred around 1931 in West Africa based on a complex computing machine theoretical account of HIV development. Subsequently a survey in 2008 dated the beginning of HIV to be between 1884 and 1924 and demonstrated that variegation of HIV-1 occurred long earlier AIDS pandemic was recognized. It is suggested that when AIDS was foremost noted in 1981 there were an approximative figure of 100,000 to 300,000 bing instances of AIDS. In these old ages of soundless spread one of the major factors which played a function was international travel. In the US for case, international travel undertaken by immature work forces doing the most of the homosexual sexual revolution of the late seventies and early 80s surely played a big portion in taking the virus worldwide. Similarly in Africa travel within the towns, metropoliss etc. resulted in the spread of the disease.MigrationMigration is the motion of people across a specified boundary for the intent of set uping a new or semi-permanent abode. There are assorted types of migrations Cyclic Movement – Involves transposing, seasonal motion and nomadism Periodic Movement – Migrant labour, Military Service related and pastoral agriculture Transhumance Migratory Movement – Includes motion of people from one portion of the universe to another, e.g. from China to Southeast Asia, from Europe or Africa to north America and from Eastern US to Western portion Rural Exodus – Migration from rural countries to metropoliss Forced Migration – Due to disease, war, dearth & A ; catastrophe All of these types of migration played a important function in spread of the HIV/AIDS pandemic. Migration is governed by certain Torahs of societal scientific disciplines which have following cardinal points. Every migration flow generates a return or counter migration Majority of migrators move a short distance Migrants traveling long distances choose large metropoliss Urban occupants are less migratory than rural dwellers Young grownups are more likely to travel so households Migration occurs because persons search for nutrient, sex and security outside their usual habitation Labor markets in industrialised economic systems are regulated by migration. There are certain factors which force people to travel out of their bing home ground to topographic points which are attractive. These factors are known as push and pull factors as shown in the tabular array.Pull FactorsJob chances, Better life conditions, Political and/or spiritual freedom, Enjoyment, Education, Better medical attention, Security, Family links, Industry, Better opportunities of happening wooingPush FactorsNot plenty occupations, Few chances, â€Å" Crude † conditions, Desertification, Famine/drought, Political fear/persecution, Poor medical attention, Loss of wealth, Natural Disasters, Death menaces, Slavery, Pollution, Poor lodging, Landlords, Bullying, Poor opportunities of happening wooingRelationship between HIV/AIDS and MigrationLinkss between HIV/AIDS and migration are close and complex. The current geographics of the AIDS epidemic is besides the hint to its nexus with mobility. It has been observed in surveies that the highest incidence of HIV/AIDS is non in the poorest states but those with good conveyance substructure, comparatively high degrees of economic development and considerable internal and cross-border migration. Understanding the relationship between mobility and AIDS can therefore aid in the anticipation and therefore the bar of spread elsewhere. There are four cardinal ways in which migration is tied to the rapid spread and High prevalence of HIV/AIDS: There is a higher rate of infection in ‘migrant communities ‘ which are frequently socially, economically and politically marginalized. The societal webs of migrators create chance for nomadic sexual networking. Migration gives in itself as mentioned above chance to people and do them more vulnerable to high hazard sexual behaviour. Migration makes people hard to make through intercessions such as instruction, rubber proviso, HIV proving and post infection intervention and attention.Empirical grounds of the nexus between HIV/AIDS and migrationIn South Africa the incidence of HIV has been found to be higher near roads and amongst people who either have personal migration experience or have sexual spouses who are migrators. In Southern and West Africa, migratory workers and their sexual spouses have a higher degree of infection rates than general population. Traveling Traders and truck drivers often show stunningly high rates of infection as reported in another South African Study. Boundary line towns have higher rates of HIV prevalence, being topographic points where transients such as truck drivers etc come in contact with local population which is distant from centrally oriented national AIDS control plans.High Hazard GroupsYoung labourers seeking employment in center or high income states after making as labour immigrants and going economically feasible tend to indulge in active sexual patterns including unprotected commercial sex with multiple spouses. Refugees and internally displaced individuals have besides been found to be particularly vulnerable to HIV infection because of the same break that caused them to migrate. e.g. refuge adult females raped by soldiers. Sexual activity is portion of certain labour civilizations in which migrators from really low socioeconomic backgrounds arrive in countries where physical labour like mining etc is required. These labourers are forced into sex by supervisors and chance suppliers. This includes homosexualism and heterosexualism and so the person has sex with the spouse at place. Peoples who spend clip off from place due to the nature of their work and autumn into multiple short term relationships inclusive of commercial sex, vitamin E g in Zambia low income work forces populating off from place for one or two months a twelvemonth are twice every bit likely to get HIV so work forces populating at place. Gender kineticss besides have different hazards of exposures to HIV in migration as adult females are peculiarly at hazard of transactional sex.AIDS patients and MigrationPeoples with AIDS normally return to populate with households to obtain attention. This includes traveling from Urban to rural or from a high income to a low income state. e.g. South Africa to Lesotho Some migrate back to supply attention to patient at place Loss of household income due to decease of a gaining household member by AIDS causes other household members to migrate seeking work chances. In countries where decease and enervation due to HIV is doing diminution in productiveness and addition in poorness, dwellers are forced to travel out. High rates of decease in certain labour sectors forces people to migrate from other parts into that country. Peoples with diagnosed HIV may migrate to avoid stigmatisation by their ain community or to seek better wellness attention for their unwellness. This involves cross-border motions to a state perceived to hold better wellness attention installations. HIV/AIDS decease toll consequences in spreads and economical deficits taking states to seek replacing accomplishments from other parts of the universe. AIDS orphans and widows or widowmans who sometimes are septic themselves besides migrate to populate with other relations or have to remarry confronting resettlement.HIV & A ; Migration – Regional impactEurope Harmonizing to important migratory tracts there are considerable differences across Europe. Greece, Portugal. Serbia and Spain provide beginnings casting HIV-1 as these states attract tourers and therefore HIV migrate from southern to Central Europe by agencies of septic travellers. Migratory marks are Austria, Belgium and Luxembourg and therefore highlighted as HIV migratory marks. Bidirectional motion occurs across Denmark, Germany, Italy, Norway, Netherland, Sweden, Switzerland and the UK. Luxembourg has the highest rate of imported infections with most tracts arising in Portugal, while Netherlands has been found to hold the most diverse geographical beginning of HIV research workers have found that HIV migration from bi directional states was important. Asia In Asia the most important states in context of AIDS are Bangladesh, China, Srilanka, North Korea, India, Indonesia, Thailand and Mongolia. Although in remainder of Asia the pandemic degree is comparatively low but the nature of socio-economic characteristics can take to an detonation of an epidemic. In India entirely there are 5.1 million people populating with HIV i.e. 2nd largest after South Africa. There are migrators within this part who really frequently face poverty favoritism and development. They besides suffer from disaffection and a sense of namelessness and small entree to healthcare services instruction and separation from households. All these factors make them more vulnerable to get HIV. There is a big incidence of harlotry amongst migrators in these countries along with pattern of unprotected sex and cross boundary line commercial sex work farther lending to distribute of HIV. United states In North America there is high motion of immigrants from all parts of the Earth. USA and Brazil are of import in this context. USA for the past 20 old ages had a policy of prohibition over entry of anyone who is HIV positive. On October 31 2009 the US president announced that the prohibition was traveling to be lifted and from January 2010 anyone positive with HIV will non be denied entry to US on this footing. This proclamation was taken with a positive response in relation to cut downing the stigma associated with HIV. The figure of people populating in Brazil with HIV is 727601 the spread of HIV in Brazil is mostly attributed to the frequent migration of the population within the national boundary lines as opposed to international migration. Australia Australia best exemplifies the relationship of AIDS and migration as because of its independent geographical state of affairs and regulated in-migration Torahs the control of AIDS epidemic has been extremely successful. Australia besides has a policy harmonizing to which any immigrant who is HIV positive at clip of application is denied in-migration or is put in to a procedure of entreaty which is long plenty for the applier to retreat from the procedure. Africa Seventy per cent of the 36 million people septic worldwide with HIV live in Sub-Saharan Africa and within this part the states of Southern Africa are the worst affected. The eight states with the highest rates of infection are in Southern Africa, followed by six states in East Africa, and so five other states, merely one exterior Africa. The grounds why the highest rates of infection in the universe occur in Southern Africa are ill-defined. Although the states of the part have much in common, their histories over the last 20 old ages have been really different. AIDS in Africa is a pandemic affecting lives of over 22.5 million people in Sub Saharan Africa entirely. Swaziland, Botswana, Lesotho, Zimbabwe, South Africa, Namibia, Zambia, Malawi, Central African Republic, Mozambique, United Republic of Tanzania, Equatorial Guinea, Cote di Ivoire, Cameroon, Kenya, Burundi, Liberia, Haiti and Nigeria have the highest Numberss of HIV positive patients. Significant illustration of Zimbabwean migration to neighbouring provinces is disputed, estimations range from more than three million people to a few hundred 1000, doing it hard to do an overall appraisal of the spread of HIV/AIDS transference Similarly South African migration undertaking ( SAMP ) found that migration was one of the chief factors lendingProposed Solutions towards cut downing the hazard of HIV spread through migrationHIV has been recognized as one of the taking wellness challenges in the universe today so most of the stairss mentioned are already implemented in some states but still spreads in policies and wellness systems need to be filled As proposed by UNAIDS Labor migration policies need to be implemented and integrated in all facets of wellness system including Government statute law, actions by Civil Society, Workers organisations and concerns and international spouses to give maximal protection and services to migrating labour from HIV as a vulnerable group. Health programmes in states should aim non merely the national populations but besides be aimed at migrators, travellers and tourers who are both major beginning and marks of HIV. It is of import non to stigmatise migrators as carriers of disease. Peoples to be kept out is short sighted and encourages xenophobia farther marginalising already vulnerable migratory communities and exacerbates the socio-economic conditions that contribute to distribute of HIV. Legal limitations that attempt to forestall migration create clandestine flows of people, excluded from entree to medical and societal services. Alternatively of ineffectual efforts to forestall people from traveling, there need to be HIV/AIDS intercessions from instruction and bar through proving and reding to intervention and attention that are designed for and targeted at peculiar migratory populations. Focused intercessions in new locations for migrators until they become incorporate good into the new societies. Trans-migrants who have more than one places need intercessions at all their occupant topographic points. Mobile population are the most hard to make but can be given intercessions harmonizing to motions like rubbers at truck Michigans, Education stuff in coachs and nomadic clinics. Rapid response in extremely nomadic signifier for communities seeking safety in conditions like war. Inculcating migrators with instruction, bar, proving and intervention is the best manner of supplying protection to vulnerable communities seeking support through migration.

Bank of America or McDonald's Case Study Research Paper

Bank of America or McDonald's Case Study - Research Paper Example 1. Outlining the Talent Management Program That Led to Success for the Company McDonald's talent management program is behind the company's success, and its multipronged nature can be divided into five stages, as shall be seen. The first step of McDonald's talent management program is the redesigning of the company's performance development system for McDonald's rank and file, as a way of instilling accountability (Goldsmith and Carter, 2010). According to Goldsmith and Carter (2010), the second step of McDonald's talent management program involved designing the global talent review process, in order to help the company's staff align itself with changes that are taking place in the global market. There is the diagnosing of individual employees' ability and actual performance in different circumstances, as a way of determining an employee's inherent skills. The step above will be followed up with the analysis of the results that have been displayed by the employee being examined in or der to interpret the actual extent of the employee's talents and skills. The final step may involve action planning which portends, factoring the manner in which the displayed talents and skills by a particular employee can be consolidated and nurtured, so that newer skills are acquired without nascent talents being forfeited. This step may also involve integrating the talents detected into organizational (or McDonald's) synergy and operations. 2. Identifying Strengths of the Program and How They Led to Goal Accomplishment According to Handfield-Jones, Michaels and Axelrod (2001), the strengths attributable to the programs above led to the accomplishment of McDonald's goals. Particularly, redesigning the company's performance development system for McDonald's employees helped foster accountability at the intrapersonal level. Thus, this paves way for the eradication of abuse of office, underperformance, and professional negligence. In the same manner, the step served as an important artifice to encourage efforts towards the attainment of goals relevant to a particular office and officer, since these officers are accountable. All these are factors that fast-track optimal performance and thereby helping in the realization of the previously set performance target. Designing the global talent review process also serves as a point of strength, for talent management, since it gives talent management a wider and more global scope. Instead of focusing on employees' performance ability and skills at the intra-organizational level, employees' talents and abilities are weighed against global expectations and thereby helping McDonald's employees focus on maintaining the competence that is needed to thrive in a competitive global business environment. In the same wavelength, embarking on the global talent review process empowers employees to be abreast with the challenges and requirements that characterize the global market. In this case, by engaging its employees in the gl obal talent review process will help McDonald employees navigate complex matters in the global market, with these matters ranging from cultural restrictions on diet, local trade laws and commercial laws on multinationals, regional technological disparity, the local market's structure, competition and purchasing power. Another strength in engaging employees in designing the globa

What requirements Texas Courts impose for someone to be an expert in Research Paper - 1

What requirements Texas Courts impose for someone to be an expert in medical malpractice - Research Paper Example Legal statutes, and laws in America, and to be more precise, in the state of Texas, have continued to change, as some parts of this statutes, have exhibited signs and mannerisms that are not entirely right, as of today. Other parts on the other hand have suffered judicial refining, that has sorted them either demolished, and some being re-structured to come out in a very different approach. As mentioned above, one statute often cited in court rulings meant to deal with the issue of medical malpractice in Texas is that of a two-year statute of limitations. When narrowed down, this is translated that, no medical malpractice issue in the state of Texas, may be brought fourth, after a period exceeding two years from the date of completion of treatment (Austin, 2012). For one to rightfully assume the title of an expert in medical malpractice, and in this case, in the state of Texas, it is of utmost importance that the individual follows the basic rules, as per the constitution of America. Many may ask the question, why is this? Primarily, such level of expertise has to be legal, and in accordance with the law. Any act that done contrary to the law, is consequently punishable in a court of law, and with this, there would not be any consideration of one being an expert, while behind bars. The Texas legislature in the year 1977 passed a well-debated and conclusively deliberated act that provided for victims medical liability as well as insurance. This statute put up with the main intention to offer subsequent response in occasion of a needy situation, to a particular case perceived with crisis in medical malpractice, was just what the public needed. The article of law that ruled over such scenarios brought with it pre-suit notification to the particular parties involved, professional reports that came by early, in the litigation process, as well as what would be

Businesses are not Behaving Ethically Essay Example | Topics and Well Written Essays - 1000 words

Businesses are not Behaving Ethically - Essay Example Also, if a company follows ethical practices in its operations it is able to gain customer loyalty. And it is not necessary that to be ethical a company incurs more costs than one that doesn't. It's a win-win situation for ethical companies (Rupal). There may be numerous reasons for businesses to be considered as acting unethically. Actions used to cut down costs, access more resources, raise their profit earnings, or simply to enter into a new market could be taken in an unethical manner. The prime example could be of Wal-Mart. Wal-Mart has captured the U.S. market for retailers. But in its search for cheaper products to beat out its competition with, it offers its laborers in developing countries with barely subsistence wages due to which laborers put in hundreds of man-hours yet still earn an income which could barely support them (Nassar). Their entrance into foreign markets bring business to that country but the conditions of the people living there do not improve as they are still below their poverty line and there is no rise in their gdp/capita. To provide their consumers with the cheapest products in the market Wal-Mart is abusing its workers and providing them with miserable working conditions. A similar sweatshop case was witnessed when people found out that the "lovable" Disney franchise was using laborers working in miserable conditions to manufacture the products which helped sustain the multi-billion dollar industry that relied on Disney products such as their clothing line and the other products sold at their theme parks. In our immediate present we can see how Lehman Bros. helped cause the economic collapse which sent tremors all over the world. By giving mortgages to people who could not afford them they created the sudden defaults which would later cause a chain reaction which would not only affect the U.S. but the entire world. Whole economies collapsed and the tax payer's money was diverted towards the protection of these banks rather than on any infrastructural projects for which they should have been spent. Immense unemployment arose worldwide, countries had trouble importing items since they did not have sufficient funds, defaults in payments for national debts, and fall in investments were observed. This whole incident single handedly brought down the GDP of many European nations as well as the U.S. The state of our national healthcare system is ample proof that businesses on a whole are unethical if given the choice and freedom to be. Given the slightest laxness from the government and the assurance of no action to be taken on them on legal grounds corporations begin to adapt behaviors which are unethical. Why Act Unethically Most businesses act unethically when they know that their actions would result in no consequences to harm them. If they had the fear that they would be persecuted or that they might face negative opinions in the market then they would not resort to unethical means to jump ahead of their competition. This could probably be a reason why unethical practices are observed more in developing countries where the government regulations are weak and corruption

Racial Profiling Goes Beyond Black and White by Polakow-Suransky, Essay

Racial Profiling Goes Beyond Black and White by Polakow-Suransky, (Pages.200-205) - Essay Example rican Americans, especially young males, are more likely than are whites to be involved in the commission of a crime.   Racial profiling is illegal but police are allowed to stop and search drivers if they have reason to believe that person may be in possession of drugs or weapons so therefore, this practice continues. Since September 11, 2001, law enforcement agencies around the country are practicing a new type of racial profiling which has the approval of most all citizens. It is referred to as ‘flying while Arab.’ â€Å"In the post-September 11 climate, ‘driving while black’ has become ‘flying while brown’† (204). Many cases have been reported where Arab, or ‘Arab looking’ Americans have been ordered to depart airplanes simply because their appearance was making some of the other passengers uneasy. Decisions regarding what person to hire, which people will be admitted and who will be detained by airport security as their suitcase is ransacked while they are trying to catch a plane is based upon characteristic generalities that are either observable or perceived. However, even when generalizations are statistically legitimate, they can be very erroneous in particular cases. For example, many black students are more prepared, scholastically speaking, to enter a university than many white students. Racial profiling is, by anyone’s definition, a rational method of discrimination. While most would have agreed prior to September 11, 2001 that racial discrimination is morally wrong and cannot be justified for any reason, those following the tragic events which killed more than 3000 Americans and the continued threat of terrorism has made this practice more palatable and even desirable. Had the terrorists that committed these acts not been of Arab descent, then the profiling of airplane passengers and the widespread fear of this particular ethnic group would not be a matter of discussion. Profiling Arabs is an easy sell to a country made up

Any recent news from wall street journal Essay Example | Topics and Well Written Essays - 250 words

Any recent news from wall street journal - Essay Example My reasoning relies on the fact that housing is amongst the most significant contributors of our economy and yet the mortgage rates that are in place are not affordable to the low-income earners. The idea of adopting mortgages has always been meant to make the reality of building homes easier (Green 6). Nevertheless, according to the Department of Housing and Urban Development reports, though the housing sector has registered far-reaching improvement in recent years, a considerable section of the new homeowners resorted to constructing their homes instead of embracing the mortgage plan. Comparing both population growth and the need to replace older houses to the development of the housing sector, one will not fail to recognize the fact that more houses should be put up. This can only be achieved if the housing rates are reviewed in favor of the market. By putting in place, favorable housing policies will create not only more jobs for the unemployed, but also boosts our economy and result in the housing sector recording its highest sales value

Build team effectiveness Essay Example | Topics and Well Written Essays - 500 words

Build team effectiveness - Essay Example Ineffective teams have low unity of purpose; the group members show a great deal of indifference, disagreements are dealt with ineffectively. To build team in a new team that has never worked each team member must engage themselves in a number of team building activities that will assess the strengths and improvement opportunities of the new members of a team, and thereafter formulate and implement plans designed to increase the overall effectiveness of a team (Parker and Kropp, viii). According to Heinemann and Zeiss (79), conflict is considered to be part of group development. Without effective conflict management mechanisms, conflicts between the members of a group can result in hostility, anger and misunderstandings. The members of a team are encouraged to not suppress their discomfort as suppressed or unresolved conflict can serve to increase hostility in team in addition to greatly polarizing the team members. Team leaders on the other hand should ensure that they create an atmosphere where the team members can be able to express their discomfort or give their opinion. The leaders can also employ the use of some of the conflict management styles such as accommodating, compromising and competing method where suitable to resolve conflict in the team. For a team to be highly effective, it must first set goals that are designed to be specific, measurable, achievable, relevant and time bond. As much as possible, all the team members should be allowed to make their input during the designing and wording of these goals. Individual team members should consistently communicate with each other to ensure that all the members are able to receive and understand similar information pertaining to the group. The team leader should work to ensure that the team is well staffed, each members understands the purpose of the group as well as their respective roles within the group. In addition to this the group leader should be able to

Fullers Principle Essay Example | Topics and Well Written Essays - 750 words

Fullers Principle - Essay Example Therefore, if someone sees some people doing this activity, he/she should report the activity to the officials whatever the relationship he/she has with the people involved in the illegal activity. According to law, a police officer has the professional obligation to respond to the illegal activities instantly by taking appropriate action against the lawbreakers. If I would be the police officer, I would use both professional discretion and the law to handle the issue. First, I would call my friend to make him aware of the activities of his/her friends. I would give a chance to my friend to make his/her friends stop the activity immediately. However, in case of display of delaying tactics by my friend, I would call my law enforcement agency to take appropriate action. To me, professional and moral obligations come first. Therefore, I would not put my professional and moral obligations aside to allow an illegal activity even at my friend’s place. I do not think there is any moral problem related to this scenario. Anyone can present anything to the other person as a reward. Giving a free shopping card and a fruit basket to an officer as a reward for his/her services is not against any law. The only problem associated with the scenario is that if a police officer accepts a gift from a shopkeeper, it builds respect in the mind of the police officer regarding that shopkeeper. Although the element of respect between two people has no issues, but it can lead to discrimination if any of those persons has some form of authority. In the given scenario, after accepting the gift from the shopkeeper, the police officer may provide illegal support to that shopkeeper if, in future, a dispute occurs between that shopkeeper and some other person. Police officers take oath to perform their duties honestly (Pomper, 2012). Other than this concern, I do not think there is any

Management Accounting - bereaucracy Essay Example | Topics and Well Written Essays - 1000 words

Management Accounting - bereaucracy - Essay Example The same history acknowledges the fact that many businesses and organisation had been in bad postures in the early years of the 1970's. This, according to many business analysts, was mainly owing to improper performance analysis techniques which would reflect real business situation. Importantly, stakeholders, especially shareholders, were putting incessant pressure on management team to reach good end of year figures. If some theorists agree that this was mainly due to principle emphasis on external financial reporting and management accountant neglected the need for internal accounting and financial monitoring in management accounting basic functions; others argue that this effect was attributable to other contextual factors. Management accounting has always been seen as a vital activity which reflects the health of the business, and the efficient use of resources. This performance measuring technique is an important internally-based financial monitoring tool, which could guide corrective measures to be taken on many emerging departmental or process deviations. If many businesses have been part of the drastic changes involved in business process reengineering aiming at streamlining business processes at varied levels, the analysis and creation of management accounting data has also greatly evolved. The evolution of technology in the early years of the 1960's as well as changes in the mode of production have changed mindset to production-oriented management owing to the event of mass production. It has increasingly been recognised as from the second distinctive evolutionary stage of management accounting that, the need to appropriately use resources could influence the overall cost or production cost in many manufacturing companies, especially where machineries are concerned and that their fixed costs could influence greatly margins at year end. In this context, there have been drastic changes to scrutinise costs associated to each activity or process which is referred to as Activity-Based Costing. The main aim was to decrease the overall seemingly inaccurate overhead allocation based on standard American costing, especially cost of running machineries in period where large scale production and customisation was becoming popular as strategy. Management accounting at this particular stage inherently focus on data to facilitate control which was a vitally important function in conventional management approach. Line management laying emphasis on production had as main objective s to satisfy orders and the critical data required was to better control and monitor processes both in machineries and labour. The focus was to establish strategy mixes that support organisational objectives, and develop and maintain the organisational capabilities necessary for strategy realisation. Furthermore, enormous consideration on

City and Farm Life Essay Example for Free

City and Farm Life Essay Comparing and contrasting city and farm life has been a common theme of situation comedies, movies as well as novels for decades. Many people find themselves, at some point, questioning the advantages of living on a farm life to living in the city. While a case can be made for both locations as to which is the best place to live, it is vital to consider how the options, farm life versus city life, are similar as well as different. There are a number of ways to make such comparisons that include firsthand experience of each type of the city and farm living environments. One such contrast is that people living farm lives and those living city lives have different social constructs as far as health and physical activities are concerned. This is as a result of the various social circumstances of the communities in addition to the locations in which they reside. People living farm lives, live a typical farming or country life as compared to those living in the cities (Smith 1). Living a city life often has the advantage of sufficient access to health services, recreational facilities in addition to having relatively sufficient health education in comparison to farm life. see more:city life vs country life essay People living in the city have therefore an advantage of health benefits, developed knowledge of physical activities, are exposed to health promotion campaigns in addition to having higher socio-economic status. All these factors have contributed to people living a city lives experiencing superior health compared to those living farm lives (Recomparison 1). Another key issue to be considered in any comparison between city and farm life is the quality of life. People living city lives have many more choices they can make regarding various aspects of their day-to-day lives. For example, people living city lives are more likely to find various kinds of foods and this could probably result in overall good health as there is greater diversity in terms of diet. Moreover, those living city lives enjoy opportunities to take a great number of social events since they always have a long list to choose from. As a result of this, they always have an opportunity to get more cultured and therefore more likely to meet other people from other cultural and ethnic groups. Parents have also many options available for their childrens education and can always pick from a long list of both private and public schools, which results in potential for better education. It is also important to note that city life offer their residents the opportunity to choose from a wide range of job options in a number of companies or organizations. On the other hand, people living farm lives do not enjoy same level of choices and in very remote areas one may forced to walk for long distances (Recomparison 1). Another contrast between city and farm life is their surrounding environment. Farm life is often best described as a more peaceful as well as a healthy way of living. For example, farm life offers residents an opportunity to take pleasure in the natural world instead of having to go to places such as parks. Individuals are surrounded by the gifts of nature such as trees, sun, wind, animals, natural cycles etc. Moreover, people living farm lives do not have to struggle with the every day stresses associated with city life, for instance getting stuck in traffic, coping with high crime rates, and in most cases, having to pay higher taxes. The absence such stressors are known to have a significant effect on the overall quality of life. Alternatively, city life is often portrayed as fast-paced, modern, polluted, and full of work pressure as well as financial pressure (Recomparison 1). On the whole, if there is any testimonial to be made regarding the quality of life in the farm, it is that, there is high probability to connect with the people as well as the landscape. However, one similarity between farm life and city life is that both entail a high level of socialization, even though on a cursory level E-how 1). The discrepancy of what an individual wants and needs has also something to do with where they are to be found. Individuals living a farm life identify as well as prioritize their needs much more than their wants. They are therefore familiar with what is essential for them to live a standard of living further different from others and closer to natural cycles that gives priority to things that are of greater im portance. Their wants are simple and they do not cling to the life they cannot afford. On the other hand, with the attractive as well as the competition inducing advertisements they watch on television along with the peer persuasions that urge them to acquire specific items, one cannot avoid feeling pressured to possess the items. City is therefore more complicated as compared to the farm life (E-how 1). Lastly, a contrast between city and farm life can be seen in the types of housing available. In general, city residents have choices of living in apartments, townhouses and condominium. In contrast, those living farm lives often have housing options that includes mobile homes, single family detached homes in addition to the low-rise apartment building.Moreover; housing is more often than not cheaper for those living farm lives due to decreased demand (Herlihy 1). Conclusion As a conclusion, both city and farm lives have their own draw backs which form the basis of their contrasts. Thus, individuals ought to think carefully before making decisions to live in the city or live a farm life since its their decisions that bring differences in their lives.

Conceptual Framework in Accounting Board

Conceptual Framework in Accounting Board Introduction A conceptual framework has its basis in a set of concepts. These concepts are linked to a system of methods, behaviors, functions, relationships and objects. The conceptual framework for financial reporting â€Å"†¦..seeks to identify the nature, subject, purpose and broad content of general-purpose financial reporting and the qualitative characteristics that financial information should possess†. (Deegan, 2005, p.1184). It is of fundamental importance to the future development of International Financial Reporting Standards (IFRS). Conceptual framework of an Accounting Board: Defines the objective of financial statements Identifies the qualitative characteristics that make information in financial statements useful Defines the basic elements of financial statements Specify how the elements are recognised and measured in financial statements. The focus of this essay is on conceptual frameworks propounded by Accounting Standards Board (ASB), the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) and also the improvements proposed in the IASB and FASB Joint Discussion Paper. ASB is a subsidiary company of the Financial Reporting Council (FRC) responsible for formulating Financial Reporting Standards. FASB is an Accounting Board that establishes rules governing accounting practices throughout the US. The mission of the FASB is to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information. IASB is the youngest Accounting Board of the three. It was founded on April 1, 2001 as the successor of International Accounting Standards Committee (IASC) based in London, UK. IASB is responsible for setting International Accounting Standards. IASB has adopted many of the regulations of its predecessor. It uses IASCs 1989 ‘Framework for the Preparation and Presentation of Financial Statements’. Thus, IASB’s conceptual framework of accounting standards are outdated as the accounting standards prescribed by IASB reflect the accounting thought in1989. In contrast, ASB pronouncements are more contemporary. IASB and FASB Joint Discussion Paper In October 2004, US FASB and the IASB accepted that their existing frameworks move in different directions and were not complete and up to date. They decided to develop a single common conceptual framework that converges and improves the existing individual conceptual frameworks of the boards. They published a consultative document in 2006 setting out their preliminary views on an enhanced conceptual framework. Differences between Conceptual Frameworks The conceptual frameworks put forward by the three Boards can be compared on the basis of: Purpose of the framework Objectives of financial statements Qualitative characteristics Elements of financial statements Recognition and measurement criteria These are examined in detail below: Purpose of the Framework The three conceptual frameworks have similar purpose. The purpose of each framework is described below: ASB: The framework seeks to describe the fundamental approach propounded by ASB to strengthen the financial statements of profit-oriented entities. It provides a reference point to help ASB in developing new accounting standards and reviewing existing ones. IASB: Like ASB, IASB’s framework also serves as a guide to the Board in developing accounting standards. It also acts as a guide to resolving accounting issues that are not addressed directly in an IAS or IFRS or Interpretation. With a revision to IAS 8 in 2003, the importance of conceptual framework has increased further. The IASB framework applies to all business entities both in the private or public sector. FASB: The purpose of the FASB framework is also to assist standard setters in developing and revising accounting standards. The framework does not override accounting standards, and therefore in this respect it has a lower status than specific accounting standards. The FASB framework applies to both business and not-for-profit entities in the private sector. Despite the similar purpose of all frameworks, the emphasis of the framework differs from board to board. For instance, the IASB framework has a broader purpose than the FASB framework. The IASB framework not only assists IASB in developing or revising accounting standards but also assists preparers, auditors, and users of financial statements. There is also a difference in the status of the frameworks. For instance, the IASB framework is considered at a higher level in its GAAP hierarchy than the FASB framework in the U.S. GAAP hierarchy. The management of entities preparing financial statements under IFRS is expressly required to follow the IASB framework. IASB and FASB Joint Discussion Paper: The Discussion Paper states the purpose of conceptual framework to establish a common framework of the concepts that underlie financial reporting. The common framework is expected to suit the requirements of both FASB and IASB. However, this may lead to a problem. If the arguments contained in the discussion paper are adopted as the common framework, this will distance preparers and auditors as the framework will become theoretical and long and act only as a reference manual for standard setters. Objectives of Financial Statements Conceptual frameworks put forward by Accounting Boards put forward similar objectives of financial statement. ASB: According to ASB â€Å"†¦the objective of financial statements is to provide information about the financial position, performance and the financial adaptability of an enterprise that is useful to a wide range of users† (1999:1) FASB: The FASB framework specify objectives for business entities and non-business entities. According to FASB in SFAC 1 â€Å"†¦financial reporting is not an end in itself but is intended to provide information that is useful in making business and economic decisions†. (1978:9) IASB: According to the IASB’s Framework for the Preparation and Presentation of Financial Statements â€Å"†¦the objective of financial statements is to provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions.† (2001:12)Unlike FASB framework, the IASB framework has a more limited scope. It discusses objectives in the context of business entities only. IASB and FASB Joint Discussion Paper: The discussion paper states that the objectives of financial reporting are to provide information: Useful to present and potential investors and creditors and others in making investment, credit, and similar resource allocation decisions. Useful in assessing cash flow prospects About an entity’s resources, claims to those resources, and changes in resources and claims Despite the similarity of objectives propounded by the various frameworks, the differences may arise due to the focus on users. The focus depends on the body producing the statements and establishing parameters. Qualitative characteristics The conceptual frameworks identify primarily four principal qualitative characteristics in common: Understandability Relevance, Reliability and Comparability. However there are differences in terms of what constitute ‘relevant’ and ‘reliable’ information and which characteristic is more important than others. ASB: The ASB narrow down the scope of their conceptual framework by establishing parameters which clearly defines the inclusions and exclusions. It defines the qualitative characteristics of the information which merits inclusion, for example, relevance, reliability, and comparability. UK ASB treats information to be reliable if it is free from material errors. Though freedom from material error is included as a sub-quality of reliability, the framework excludes verifiability as an essential element for reliability of information. The conceptual framework of ASB favours relevance over reliability if there is a conflict between relevance and reliability concept. IASB: According to IASB, information is relevant when it influences the economic decisions of users and is reliable if it is free from material error and bias and can be depended upon by users to represent events and transactions faithfully. IASB framework treats all four qualitative characteristics as primary qualitative characteristics. It treats materiality of information and its timeliness as a component of relevance. IASB does not give importance to one characteristic over the other. There is sometimes a tradeoff between relevance and reliability and judgement is required to provide the appropriate balance. IASB expects management to exercise prudence or conservatism to provide this balance. FASB: Unlike IASB, FASB framework set out the qualitative characteristics in a hierarchy, treating understandability as a user-specific quality separate from the others, relevance and reliability as the primary qualities, and comparability as a secondary quality. IASB and FASB Joint Discussion Paper: The discussion paper proposes replacing the qualitative characteristic of ‘reliability’ in the current frameworks with ‘faithful representation’. The paper also highlights areas where the qualitative characteristics of both IASB and FASB conceptual framework can be improved. For example, both frameworks emphasise neutrality, prudence or conservatism and expect that the exercise of prudence or conservatism does not allow the deliberate understatement of net assets and profits. However, the hard fact is that a concept of prudence or conservatism is inconsistent with the concept of neutrality. Elements of Financial Statements There are differences, though not major, between frameworks in relation to elements of financial statements ASB: ASB classifies transactions and other events into 5 elements: assets, liabilities, ownership interests, gains and losses. Assets, liabilities and ownership interest are included in the Balance Sheet and gains and losses in the Profit Loss Account. IASB: Like ASB, IASB framework also has 5 elements of financial statements: Assets, Liabilities, Equity, Liabilities, Income and Expenses. The first three elements form a part of the Balance Sheet and the last two a part of the Income Statement or Profit Loss Account. The assets, defined as a resource controlled by the enterprise as a result of past events and from which future economic benefits are expected to flow to the enterprise, has a central role. All other element definitions are based on the definition of assets. FASB: FASB framework has seven elements in all. Elements, such as assets, liabilities, and equity are for describing the financial position. Unlike two elements for IASB, the FASB framework includes five elements relating to financial performance: revenue, gains, expenses, losses, and comprehensive income. Though assets definition is still primary, there are differences in terms of how assets are defined by IASB and FASB. The FASB framework includes â€Å"probable† as part of the definition of assets and liabilities, whereas the IASB framework includes the term in its recognition criteria, and the meaning of the word is not the same. In addition to this, as per IASB, the asset is the resource from which future economic benefits are expected to flow, whereas as per FASB, the asset is the future economic benefits themselves. IASB and FASB Joint Discussion Paper: The discussion paper finds gaps in the existing frameworks in respect of the following aspects of elements of financial statements and requires the converged conceptual framework to focus on these: The distinction between liabilities and equity Definition of a liability The effect of conditions, contingencies, or uncertainties Accounting for contractual rights and obligations Recognition criteria for financial reporting The objective of financial statements is achieved by depicting in the primary financial statements the effects that transactions and other events have on the elements. This process is known as recognition. Frameworks differ with regard to recognition of effects of transactions. ASB: According to ASB framework, if a transaction leads to creation of a new asset or liability or to adds to an existing asset or liability, the effect will be recognised in the balance sheet. This recognition will happen only if there is sufficient evidence that the asset or liability exists and can be measured reliably enough in monetary terms. Except when there has been no change in the total net assets or the whole of the change is the result of capital contributions or distributions, a gain or loss will be recognised at the same time. ASB does not take into account probable effects. IASB: Unlike ASB, IASB framework includes ‘probable’ test for recognizing effects of transactions. For example, the IASB framework requires that an asset is recognised in the balance sheet when it is probable that the future economic benefits will flow to the enterprise and the asset has a cost or value that can be measured reliably. Similarly, a liability is recognised in the balance sheet when it is probable that an outflow of resources embodying economic benefits will result from the settlement of a present obligation and the amount at which the settlement will take place can be measured reliably. FASB: FASB framework also specifies a criteria to be satisfied before items are recognized in the financial statements. The framework also requires that only items that are relevant should be recognised. Like ASB, FASB framework also does not include probability as a recognition criterion. Measurement of the Elements of Financial Statements Measurement of elements of financial statements means assigning a monetary value to it. Frameworks differ on this account. ASB: ASB uses ‘value to the business’ (VTB), or ‘deprival value’ of the asset for measurement of asset. Similarly, liabilities are measured on the basis of the ‘relief value’. Moreover, ASB adopts mixed measurement system as against outdated frameworks that adopt a single consistent system. Mixed measurement system is flexible and allows the historical cost and current value to be changed as accounting thought develops and markets evolve. This implies that the use of current value will become more prevalent as markets develop and evolve. This approach is used by the majority of large UK listed companies and involves measuring some balance sheet categories at historical cost and some at current value. IASB: The IASB Framework acknowledges different measurement bases including: historical cost, current cost, net realisable value, present value. However, it does not recommend a preferred technique for measurement of assets and liabilities. The most common basis of measurement adopted by the framework is historical cost. Thus, there is no formal recognition of a ‘mixed measurement’ system in the framework. This is its biggest drawback and makes it an outdated framework as it belongs to a different period. This approach was abandoned by the ASB in favour of a ‘mixed measurement’ system. Even though many existing IFRSs are based on the concept of ‘fair value’, it is not referred to in the Framework. Again, such an omission suggests that the international framework measurement provisions are limited and out-of-date. FASB: Like IASB, measurement is one of the most underdeveloped areas of FASB framework. FASB frameworks also provides a list of measurement attributes similar to ones prescribed by IASB that are used in practice. However, like IASB, FASB framework does not recommend measurement criteria for any element. In other words, it too lacks fully developed measurement concepts. IASB and FASB Joint Discussion Paper: The discussion paper clearly highlights a need to consider whether the conceptual framework should include not just measurement concepts, but also guidance on the techniques of measurement. Conclusion The conceptual framework(s) contained in the ASB, the FASB, and the IASB have formed the basis of accounting standards for some time. The current IASB and FASB frameworks are increasingly out-of-date, as they ignore many of the developments that have been undertaken by national standards. There are certain limitations that need to addressed in a way that issues that cross-cut across standards are taken care of. For instance, a new framework is required which is not based on a single value-based model but a ‘mixed measurement system’. References Accounting Standards Board. (1999), An Introduction to the Statement of Principles for Financial Reporting, ASB Publications, London. Financial Accounting Standards Board, (2001- 2004) ‘Business Combinations: Purchase Method Procedures and (including Combinations between Mutual Enterprises) Certain Issues Related to the Accounting for and Reporting of Noncontrolling (Minority) Interests Solomons, D. (1988), Guidelines for financial reporting London, UK: ICAEW. Hines, R. (1991). The FASBs conceptual framework, financial accounting and the maintenance of the social world. Accounting, Organisations and Society, 16, 313-331. Research Memorandum (April 2004), Standard-setting and the myth of neutrality : Boundaries, discourse and the exercise of power, accessed from http://www.hull.ac.uk/hubs/05/research/memoranda/Memorandum%2047.pdf, accessed on 18 January 2007.

Extremely Loud And Incredibly Close Analysis

Extremely Loud And Incredibly Close Analysis While writing about Oscar, Foer drew upon the emotions Oskar faces after his fathers death. He writes about an anger, fear, confusion, love, grief, hope, and uncertainty with unflinching clarity. In my opinion, Foer realizes that although the details of intense experiences vary between people, the emotions behind them are universal. The crossroads between hope and grief are at their most poignant long after Oskar has started looking for the lock to the key he discovered in his fathers closet. In Oskars vocabulary, the words extremely and incredibly occupy a great deal of space. For instance, Oskar turns the dials on Abe Blacks hearing aid extremely slowly (Foer 165). The birds fly by the window extremely fast and incredibly close (Foer 165). Oskar has an extremely important rehearsal for Hamlet (Foer 168). He tells his mother he is extremely brave (Foer 169). He writes EXTREMELY DEPRESSED and then INCREDIBLY ALONE to describe his feelings (Foer 171). All of this describes a boy who i s living in a heightened state of anxiety. Events do not just happen in Oskars world. They take on an exaggerated sense of importance or nearness or loudness; he is overreacting in the face of a terrible tragedy that is also a very personal one. He worries that his mother will not be there in the morning. Try as she might to convince him otherwise, he knows from experience that the possibility of her not returning from work one day is real. So everything in his life is critical because it may be the last time and thus Oskar transfers this to his feelings of grief, not recognizing that others, especially his mother, might have similar feelings and be of some comfort to him. That is why he feels incredibly alone or, to use his metaphor, has heavy boots. In the same section as above, his mother mentions that she cries too. Oskar asks her why she rarely lets him see her cry, a question that really means he needs to know that she hurts as much as he does (Foer 171). Oskar is refusing to let go of his dad because of his emotional attachment to his father. I opened the coffin. I was surprised again, although again I shouldnt have been. I was surprised that Dad wasnt there. In my brain I knew he wouldnt be, obviously, But I guess my heart believed something else. Or maybe I was surprised by how incredibly empty it was. (Foer 320) Even with his intelligence level Oskar is not able to get over the emotions running his head because of this tragedy. He cant let go of father and when he goes to dig up his grave with the renter he is hoping that somehow his dad will magically appear in front of his eyes or yet thats what his heart believes. Digging up his fathers empty coffin constructs the climax of the story as it centers around Oskars sadness and reaction to the loss of a loved one. The empty coffin shows how symbolically he cannot accept his father not being in the coffin. When Oscar digs the grave he is surprised at how the coffin is damaged already and knows that his father would not like his coffin to be in this condition. One thing that surprised me was that the coffin was wet. I guess I wasnt excepting that, because how could so much water get underground? (Foer 320) Another thing that surprised me was that the coffin was cracked in a few places, probably from the weight of all that dirt. If Dad had been in there, ants and worms could have gotten in through the cracks and eaten him, or at least microscopic bacteria would have. I knew it shouldnt matter, because one youre dead, you dont feel anything. So why it feels like it mattered? (Foer 320) Another thing that surprised me was how the coffin wasnt even locke d or even nailed shut. The lid just rested on top of it, so that anyone who wanted to could open it up. That didnt seem right. Oskar is starting to accept the fact that his dads body could have been in the coffin, and comes to realize that he isnt because of how they coffin is treated already. The physical and emotional journey Oskar goes on in order to connect once more with his father demonstrates how intertwined hope and grief are regardless of the age at which one experiences loss. Oskar states: I turned on the radio and found a station playing Hey Jude. It was true, I didnt want to make it bad. I wanted to take a sad song and make it better. Its just that I didnt know how (Foer 207). This is an incredibly heartfelt moment: Oskar wants to feel good again, but he does not know how to do so. He does not know how to be happy but remember his father; he does not know how to forgive his mother for trying to move on; he does not know how to live anymore. Everything he had known up until September 11th is foreign to him. Such feelings are not only poignant, but empathetic. Foer tries to portray that Oskars and everyone experiences are unique to their life, but that their emotions are universally inescapable. Everyone goes through a trying time in life, regardless of age, nati onality, wealth, or title.

Economical Events That Lead Up To The Great Depression Essay -- essays

Information: In the 1920's, things were really rocking in the US and around the world. The rapid increase in industrialization was fueling growth in the economy, and technology improvements had the leading economists believing that the up rise would continue. During this boom period, wages increased along with consumer spending, and stock prices began to rise as well. Billions of dollars were invested in the stock market as people began speculating on the rising stock prices and buying on margin. The enormous amount of unsecured consumer debt created by this speculation left the stock market essentially off-balance. Many investors, caught up in the race to make a killing, invested their life savings, mortgaged their homes, and cashed in safer investments such as treasury bonds and bank accounts. As the prices continued to rise, some economic analysts began to warn of an impending correction, but the leading pundits largely ignored them. Many banks, eager to increase their profits, began speculating dangerously with their investments as well. Finally, in October 1929, the buying craze began to dwindle, and was followed by an even wilder selling craze. The Great Depression was the worst economic slump ever in U.S. history, and one, which spread to virtually the entire industrialized world. The sock market crash was the start of an economical downturn. Numerous people bought their stocks on margin. They also purchased stock with borrowed money. When there was a drop in the st...

Legislation is NOT the Best Way to Ban Smoking :: Argumentative Persuasive Example Essays

Legislation is NOT the Best Way to Ban Smoking A market represents the private forces of demand and supply. Consumers aim to consume goods and services with lower prices and greater quantities while producers want to maximize their profits. A market diagram uses demand and supply curves to show the relationship between market demand and supply. These demand and supply curves are labeled as â€Å"private demand† and â€Å"private supply†, that is, the private benefits and the private costs. But those private activities always affect others, both positively and negatively. Those positive and negative effects are not represented in the market model; they are external to the market, known as externalities[1]. There are two kinds of externalities: positive externalities and negative externalities. In the extract, cigarettes are negative externality, which means they have bad effects on others and those effects are not paid by the producers. For example, when people smoke, especially in public places, e.g. restaurants and department stores, they pollute the air rounded and threaten others’ health. No one pays for the bad feelings caused by smokers and cigarettes. In this way, â€Å"market failure† exists. If the external costs could be measured and valued a new supply curve could be drown to present this. In this figure, the social costs have been added to the private costs to produce a new supply curve. The private supply curve shifts to left. When the supply curve shifts from Smpc to Smsc, the market prices increase from pp to ps and the quantity traded is reduced from qp to qs. Cigarettes are demerit goods which cause negative externalities. Because of their characters, producers get huge profits from them. So they are overprovided in the market, just like alcohol. The consumption of cigarettes always has negative effects on other people. It causes cancer, and may cut down human life-span. In order to internalize the negative externalities, government should interfere in the market. There are several ways to do that. One method government may employ is negative advertising to reduce private demand for demerit goods. People will consider the bad effects caused by demerit goods before purchasing or reduce the consumption on such goods that means private demand curve will shift to right. On the other hand, the supply curve shifts to left because of the costs of bad effects added to the factor costs of the products. The transaction of that goods decreases. After government applying negative advertising to public, the total transaction will decrease again because demand decreases. According to the diagram above, the quantity transferred in the market drops from qp to qs first, and then, to qt. This method is very common nowadays, especially for Legislation is NOT the Best Way to Ban Smoking :: Argumentative Persuasive Example Essays Legislation is NOT the Best Way to Ban Smoking A market represents the private forces of demand and supply. Consumers aim to consume goods and services with lower prices and greater quantities while producers want to maximize their profits. A market diagram uses demand and supply curves to show the relationship between market demand and supply. These demand and supply curves are labeled as â€Å"private demand† and â€Å"private supply†, that is, the private benefits and the private costs. But those private activities always affect others, both positively and negatively. Those positive and negative effects are not represented in the market model; they are external to the market, known as externalities[1]. There are two kinds of externalities: positive externalities and negative externalities. In the extract, cigarettes are negative externality, which means they have bad effects on others and those effects are not paid by the producers. For example, when people smoke, especially in public places, e.g. restaurants and department stores, they pollute the air rounded and threaten others’ health. No one pays for the bad feelings caused by smokers and cigarettes. In this way, â€Å"market failure† exists. If the external costs could be measured and valued a new supply curve could be drown to present this. In this figure, the social costs have been added to the private costs to produce a new supply curve. The private supply curve shifts to left. When the supply curve shifts from Smpc to Smsc, the market prices increase from pp to ps and the quantity traded is reduced from qp to qs. Cigarettes are demerit goods which cause negative externalities. Because of their characters, producers get huge profits from them. So they are overprovided in the market, just like alcohol. The consumption of cigarettes always has negative effects on other people. It causes cancer, and may cut down human life-span. In order to internalize the negative externalities, government should interfere in the market. There are several ways to do that. One method government may employ is negative advertising to reduce private demand for demerit goods. People will consider the bad effects caused by demerit goods before purchasing or reduce the consumption on such goods that means private demand curve will shift to right. On the other hand, the supply curve shifts to left because of the costs of bad effects added to the factor costs of the products. The transaction of that goods decreases. After government applying negative advertising to public, the total transaction will decrease again because demand decreases. According to the diagram above, the quantity transferred in the market drops from qp to qs first, and then, to qt. This method is very common nowadays, especially for

The Host Chapter 5: Uncomforted

Hello there, Wanderer! Won't you take a seat and make yourself at home?† I hesitated on the threshold of the Comforter's office, one foot in and one foot out. She smiled, just a tiny movement at the corners of her mouth. It was much easier to read facial expressions now; the little muscle twitches and shifts had become familiar through months of exposure. I could see that the Comforter found my reluctance a bit amusing. At the same time, I could sense her frustration that I was still uneasy coming to her. With a quiet sigh of resignation, I walked into the small brightly colored room and took my usual seat-the puffy red one, the one farthest from where she sat. Her lips pursed. To avoid her gaze, I stared through the open windows at the clouds scuttling past the sun. The faint tang of ocean brine blew softly through the room. â€Å"So, Wanderer. It's been a while since you've come to see me.† I met her eyes guiltily. â€Å"I did leave a message about that last appointment. I had a student who requested some of my time†¦Ã¢â‚¬  â€Å"Yes, I know.† She smiled the tiny smile again. â€Å"I got your message.† She was attractive for an older woman, as humans went. She'd let her hair stay a natural gray-it was soft, tending toward white rather than silver, and she wore it long, pulled back in a loose ponytail. Her eyes were an interesting green color I'd never seen on anyone else. â€Å"I'm sorry,† I said, since she seemed to be waiting for a response. â€Å"That's all right. I understand. It's difficult for you to come here. You wish so much that it wasn't necessary. It's never been necessary for you before. This frightens you.† I stared down at the wooden floor. â€Å"Yes, Comforter.† â€Å"I know I've asked you to call me Kathy.† â€Å"Yes†¦ Kathy.† She laughed lightly. â€Å"You are not at ease with human names yet, are you, Wanderer?† â€Å"No. To be honest, it seems†¦ like a surrender.† I looked up to see her nod slowly. â€Å"Well, I can understand why you, especially, would feel that way.† I swallowed loudly when she said that, and stared again at the floor. â€Å"Let's talk about something easier for a moment,† Kathy suggested. â€Å"Do you continue to enjoy your Calling?† â€Å"I do.† This was easier. â€Å"I've begun a new semester. I wondered if it would get tiresome, repeating the same material, but so far it doesn't. Having new ears makes the stories new again.† â€Å"I hear good things about you from Curt. He says your class is among the most requested at the university.† My cheeks warmed a bit at this praise. â€Å"That's nice to hear. How is your partner?† â€Å"Curt is wonderful, thank you. Our hosts are in excellent shape for their ages. We have many years ahead of us, I think.† I was curious if she would stay on this world, if she would move to another human host when the time came, or if she would leave. But I didn't want to ask any questions that might move us into the more difficult areas of discussion. â€Å"I enjoy teaching,† I said instead. â€Å"It's somewhat related to my Calling with the See Weeds, so that makes it easier than something unfamiliar. I'm indebted to Curt for requesting me.† â€Å"They're lucky to have you.† Kathy smiled warmly. â€Å"Do you know how rare it is for a Professor of History to have experienced even two planets in the curriculum? Yet you've lived a term on almost all of them. And the Origin, to boot! There isn't a school on this planet that wouldn't love to steal you away from us. Curt plots ways to keep you busy so you have no time to consider moving.† â€Å"Honorary Professor,† I corrected her. Kathy smiled and then took a deep breath, her smile fading. â€Å"You haven't been to see me in so long, I was wondering if your problems were resolving themselves. But then it occurred to me that perhaps the reason for your absence was that they were getting worse.† I stared down at my hands and said nothing. My hands were light brown-a tan that never faded whether I spent time in the sun or not. One dark freckle marked the skin just above my left wrist. My nails were cut short. I disliked the feeling of long nails. They were unpleasant when they brushed the skin wrong. And my fingers were so long and thin-the added length of fingernails made them look strange. Even for a human. She cleared her throat after a minute. â€Å"I'm guessing my intuition was right.† â€Å"Kathy.† I said her name slowly. Stalling. â€Å"Why did you keep your human name? Did it make you feel†¦ more at one? With your host, I mean?† I would have liked to know about Curt's choice as well, but it was such a personal question. It would have been wrong to ask anyone besides Curt for the answer, even his partner. I worried that I'd already been too impolite, but she laughed. â€Å"Heavens, no, Wanderer. Haven't I told you this? Hmm. Maybe not, since it's not my job to talk, but to listen. Most of the souls I speak with don't need as much encouragement as you do. Did you know I came to Earth in one of the very first placements, before the humans had any idea we were here? I had human neighbors on both sides. Curt and I had to pretend to be our hosts for several years. Even after we'd settled the immediate area, you never knew when a human might be near. So Kathy just became who I was. Besides, the translation of my former name was fourteen words long and did not shorten prettily.† She grinned. The sunlight slanting through the window caught her eyes and sent their silver green reflection dancing on the wall. For a moment, the emerald irises glowed iridescent. I'd had no idea that this soft, cozy woman had been a part of the front line. It took me a minute to process that. I stared at her, surprised and suddenly more respectful. I'd never taken Comforters very seriously-never had a need before now. They were for those who struggled, for the weak, and it shamed me to be here. Knowing Kathy's history made me feel slightly less awkward with her. She understood strength. â€Å"Did it bother you?† I asked. â€Å"Pretending to be one of them?† â€Å"No, not really. You see, this host was a lot to get used to-there was so much that was new. Sensory overload. Following the set pattern was quite as much as I could handle at first.† â€Å"And Curt†¦ You chose to stay with your host's spouse? After it was over?† This question was more pointed, and Kathy grasped that at once. She shifted in her seat, pulling her legs up and folding them under her. She gazed thoughtfully at a spot just over my head as she answered. â€Å"Yes, I chose Curt-and he chose me. At first, of course, it was random chance, an assignment. We bonded, naturally, from spending so much time together, sharing the danger of our mission. As the university's president, Curt had many contacts, you see. Our house was an insertion facility. We would entertain often. Humans would come through our door and our kind would leave. It all had to be very quick and quiet-you know the violence these hosts are prone to. We lived every day with the knowledge that we could meet a final end at any moment. There was constant excitement and frequent fear. â€Å"All very good reasons why Curt and I might have formed an attachment and decided to stay together when secrecy was no longer necessary. And I could lie to you, assuage your fears, by telling you that these were the reasons. But†¦Ã¢â‚¬  She shook her head and then seemed to settle deeper into her chair, her eyes boring into me. â€Å"In so many millennia, the humans never did figure love out. How much is physical, how much in the mind? How much accident and how much fate? Why did perfect matches crumble and impossible couples thrive? I don't know the answers any better than they did. Love simply is where it is. My host loved Curt's host, and that love did not die when the ownership of the minds changed.† She watched me carefully, reacting with a slight frown when I slumped in my seat. â€Å"Melanie still grieves for Jared,† she stated. I felt my head nod without willing the action. â€Å"You grieve for him.† I closed my eyes. â€Å"The dreams continue?† â€Å"Every night,† I mumbled. â€Å"Tell me about them.† Her voice was soft, persuasive. â€Å"I don't like to think about them.† â€Å"I know. Try. It might help.† â€Å"How? How will it help to tell you that I see his face every time I close my eyes? That I wake up and cry when he's not there? That the memories are so strong I can't separate hers from mine anymore?† I stopped abruptly, clenching my teeth. Kathy pulled a white handkerchief from her pocket and offered it to me. When I didn't move, she got up, walked over to me, and dropped it in my lap. She sat on the arm of my chair and waited. I held on stubbornly for half a minute. Then I snatched the little square of fabric angrily and wiped my eyes. â€Å"I hate this.† â€Å"Everybody cries their first year. These emotions are so impossible. We're all children for a bit, whether we intended that or not. I used to tear up every time I saw a pretty sunset. The taste of peanut butter would sometimes do that, too.† She patted the top of my head, then trailed her fingers gently through the lock of hair I always kept tucked behind my ear. â€Å"Such pretty, shiny hair,† she noted. â€Å"Every time I see you it's shorter. Why do you keep it that way?† Already in tears, I didn't feel like I had much dignity to defend. Why claim that it was easier to care for, as I usually did? After all, I'd come here to confess and get help-I might as well get on with it. â€Å"It bothers her. She likes it long.† She didn't gasp, as I half expected she would. Kathy was good at her job. Her response was only a second late and only slightly incoherent. â€Å"You†¦ She†¦ she's still that†¦ present?† The appalling truth tumbled from my lips. â€Å"When she wants to be. Our history bores her. She's more dormant while I'm working. But she's there, all right. Sometimes I feel like she's as present as I am.† My voice was only a whisper by the time I was done. â€Å"Wanderer!† Kathy exclaimed, horrified. â€Å"Why didn't you tell me it was that bad? How long has it been this way?† â€Å"It's getting worse. Instead of fading, she seems to be growing stronger. It's not as bad as the Healer's case yet-we spoke of Kevin, do you remember? She hasn't taken control. She won't. I won't let that happen!† The pitch of my voice climbed. â€Å"Of course it won't happen,† she assured me. â€Å"Of course not. But if you're this†¦ unhappy, you should have told me earlier. We need to get you to a Healer.† It took me a moment, emotionally distracted as I was, to understand. â€Å"A Healer? You want me to skip?† â€Å"No one would think badly of that choice, Wanderer. It's understood, if a host is defective -â€Å" â€Å"Defective? She's not defective. I am. I'm too weak for this world!† My head fell into my hands as the humiliation washed through me. Fresh tears welled in my eyes. Kathy's arm settled around my shoulders. I was struggling so hard to control my wild emotions that I didn't pull away, though it felt too intimate. It bothered Melanie, too. She didn't like being hugged by an alien. Of course Melanie was very much present in this moment, and unbearably smug as I finally admitted to her power. She was gleeful. It was always harder to control her when I was distracted by emotion like this. I tried to calm myself so that I would be able to put her in her place. You are in my place. Her thought was faint but intelligible. How much worse it was getting; she was strong enough to speak to me now whenever she wished. It was as bad as that first minute of consciousness. Go away. It's my place now. Never. â€Å"Wanderer, dear, no. You are not weak, and we both know that.† â€Å"Hmph.† â€Å"Listen to me. You are strong. Surprisingly strong. Our kind are always so much the same, but you exceed the norm. You're so brave it astonishes me. Your past lives are a testament to that.† My past lives maybe, but this life? Where was my strength now? â€Å"But humans are more individualized than we are,† Kathy went on. â€Å"There's quite a range, and some of them are much stronger than others. I truly believe that if anyone else had been put into this host, Melanie would have crushed them in days. Maybe it's an accident, maybe it's fate, but it appears to me that the strongest of our kind is being hosted by the strongest of theirs.† â€Å"Doesn't say much for our kind, does it?† She heard the implication behind my words. â€Å"She's not winning, Wanderer. You are this lovely person beside me. She's just a shadow in the corner of your mind.† â€Å"She speaks to me, Kathy. She still thinks her own thoughts. She still keeps her secrets.† â€Å"But she doesn't speak for you, does she? I doubt I would be able to say as much in your place.† I didn't respond. I was feeling too miserable. â€Å"I think you should consider reimplantation.† â€Å"Kathy, you just said that she would crush a different soul. I don't know if I believe that-you're probably just trying to do your job and comfort me. But if she is so strong, it wouldn't be fair to hand her off to someone else because I can't subdue her. Who would you choose to take her on?† â€Å"I didn't say that to comfort you, dear.† â€Å"Then what -â€Å" â€Å"I don't think this host would be considered for reuse.† â€Å"Oh!† A shiver of horror jolted down my spine. And I wasn't the only one who was staggered by the idea. I was immediately repulsed. I was no quitter. Through the long revolutions around the suns of my last planet-the world of the See Weeds, as they were known here-I had waited. Though the permanence of being rooted began to wear long before I'd thought it would, though the lives of the See Weeds would measure in centuries on this planet, I had not skipped out on the life term of my host. To do so was wasteful, wrong, ungrateful. It mocked the very essence of who we were as souls. We made our worlds better places; that was absolutely essential or we did not deserve them. But we were not wasteful. We did make whatever we took better, more peaceful and beautiful. And the humans were brutish and ungovernable. They had killed one another so frequently that murder had been an accepted part of life. The various tortures they'd devised over the few millennia they'd lasted had been too much for me; I hadn't been able to bear even the dry official overviews. Wars had raged over the face of nearly every continent. Sanctioned murder, ordered and viciously effective. Those who lived in peaceful nations had looked the other way as members of their own species starved on their doorstep. There was no equality to the distribution of the planet's bounteous resources. Most vile yet, their offspring-the next generation, which my kind nearly worshipped for their promise-had all too often been victims of heinous crimes. And not just at the hands of strangers, but at the hands of the caretakers they were entrusted to. Even the huge sphere of the planet had been put into j eopardy through their careless and greedy mistakes. No one could compare what had been and what was now and not admit that Earth was a better place thanks to us. You murder an entire species and then pat yourselves on the back. My hands balled up into fists. I could have you disposed of, I reminded her. Go ahead. Make my murder official. I was bluffing, but so was Melanie. Oh, she thought she wanted to die. She'd thrown herself into the elevator shaft, after all. But that was in a moment of panic and defeat. To consider it calmly from a comfortable chair was something else altogether. I could feel the adrenaline-adrenaline called into being by her fear-shoot through my limbs as I contemplated switching to a more pliant body. It would be nice to be alone again. To have my mind to myself. This world was very pleasant in so many novel ways, and it would be wonderful to be able to appreciate it without the distractions of an angry, displaced nonentity who should have had better sense than to linger unwanted this way. Melanie squirmed, figuratively, in the recesses of my head as I tried to consider it rationally. Maybe I should give up†¦ The words themselves made me flinch. I, Wanderer, give up? Quit? Admit failure and try again with a weak, spineless host who wouldn't give me any trouble? I shook my head. I could barely stand to think of it. And†¦ this was my body. I was used to the feel of it. I liked the way the muscles moved over the bones, the bend of the joints and the pull of the tendons. I knew the reflection in the mirror. The sun-browned skin, the high, sharp bones of my face, the short silk cap of mahogany hair, the muddy green brown hazel of my eyes-this was me. I wanted myself. I wouldn't let what was mine be destroyed.