The different types of fraud that were committed by Enron.

TABLE OF CONTENTS Introduction..........................................................................................1 Who Committed Fraud?.....................................................................1 - 2 How Was Fraud Committed?...............................................................2 - 4 Why Was Fraud Committed?...............................................................4 - 5 Penalties Of Committing Fraud.............................................................. 6 Ways Of Preventing Fraud............................................................... 6 - 10 Conclusion...................................................................................... 10†¦show more content†¦Here are two example partnerships, which show how Fastow, Kopper, and Skilling worked together to commit this fraud. One of the first partnerships that they made was called LJM. LJM was a project that was started to fix a so called problem Enron had of not being able to sell, or put in paper an Internet start-up company that would make Enron look good. Because of not being able to do so Enron started a risky partnership with a company in the islands called LJM. Enron funded LJM with its own stock in order to fake the books. The second partnership was called Chewco. The main story with Chewco was that Fastow wanted to run Chewco but he couldnt because of a conflict of interest. So what Fastow did was put Kopper in control of Chewco. Here is where the fraud comes in, in order to cover up the connection between Chewco and Enron, the investments done by Kopper to Chewco was done under a partners name. When Enron decided to buy Chewco, Fastow made Kopper drive up the price of it in order make profits for himself and Kopper, and any other money Kopper received from the selling of Chewco to Enron he shared with Fastow, this is how they committed their money laundering and wire fraud. The next key player who committed fraud was Jeffrey Richter, the former head of Enrons Short-term California energy trading desk. He also committed wire fraud. Richter committed wire fraud specifically in one way. He was the one in charge of supervising the department of Enron thatShow MoreRelatedMethods Of Aggressive Accounting By Issuing Financial Statements1199 Words   |  5 Pagesflows, or understating any debts and expenses are examples of this type of fraud. These accounting swindles allow companies to have an efficient public appearance to investors and potential creditors. Nevertheless, according to a recent journal article from (Chen Huang, 2013), these deceitful activities led to abnormal stock returns and unfavorable open-market purchases and repurchases. The statements from the financial disclosures were so unclear, yet seemed too good to be true. Consequently, a wideRead MoreAccounting Is The Most Boring1478 Words   |  6 Pagesauditors, corporations still manage to circumvent the proper accounting techniques that prevent fraudulent behaviors. Because of the consequences observed from the Enron and WorldCom scandals, stronger laws and stricter regulating requirements for businesses are a necessary issuance to address the causes of fraud and how it is committed. Current rules applied to corporations in regards to their financial statements are insufficient. Corporations are viewed as a public entity, and appear to have noRead MoreEthical Codes Of Conduct Are Secondary Thoughts1531 Words   |  7 PagesEnron, WorldCom and Bank of Credit and Commerce, just to name a few, runs chills up and down the spines of, well, just about everybody. These scandals swirled around several large businesses, and hinged on unethical practices – unethical accounting practices, specifically. The idea of ethics is a hot button these days in all genres. In fact, universities and colleges are including ethics in the curriculum of every discipline instead of offering an ethics major, per se (Kanaiah Kumar, 2009).Read MoreEssay on White-Collar Crime Vs. Street Crime1070 Words   |  5 Pagespunishments than street crime. This paper will first discuss the similarities between the two types of crime and then explain why their punishments are strongly diff erent. Lets first start off by defining each one of these types of crime. Street crime is a loosely defined term that usually refers to criminal acts that are done in public. Currently, society is more aware and familiar with this type of crime. Examples of street crime include homicides, shootings, robberies, etc; crimes that areRead MoreWhite Collar Crime1407 Words   |  6 Pagesto late 1990s. With the downfall of companies such as Enron, Tyco Toys and WorldCom MCI white collar criminals are facing lengthy prison sentences. Greed and personal vendettas are what have led our country to understand and gain more knowledge about these corporations and the corrupt CEOs that have brought them to their demise. â€Å"White collar crime is defined as various crimes, as embezzlement, fraud, or stealing office equipment, committed by business or professional people while working. GenerallyRead MoreThe Sarbanes Oxley Act Of 20021274 Words   |  6 Pagesrecently the financial crisis of 2008. The government has tried to learn from these past events and implement new procedures that would prevent from occurring once again. However, it seems like there is always something new to learn from when these type of events occurs. As such, the government always tries to addressed the issues, but in some instances are praised and in some criticized. Two of the most important legislature that have been passed in order to prevent financial crisis and protect theRead MoreHow Fraud in the Financial Markets Influence Government Action1255 Words   |  6 Pagespotential investments. Unfortunately, as we have seen in recent history with Enron and Bernie Madoff, there are companies and/or individuals that are a mong us trying to take advantage of what they feel is an opportunity to make easy money. Essentially, these companies and/or individuals are committing some type of financial fraud to cover up their â€Å"robbing Peter to pay Paul† type schemes (Museum of†¦, 2010). This [financial fraud] epidemic is not something that is new to the financial world, it’s beenRead MoreWhite Collar Crimes And Criminal Offences1238 Words   |  5 Pages â€Å"Bank robbery is down by half over the last decade, check fraud has declined in recent years, and cyber crime is surging† (Scanio and Ludwig). Fraudulent activity is everywhere. It is a crime even though there are no victims. Scams, price fixing, wiring accounts, fraud of all sorts, etc are all types of white-collar crimes. Not all crimes that are committed are even performed by the Chief Financial Officer. It has become more accessible, to commit these crimes, with the mass amounts of internetRead MoreThe Sarbanes Oxley Act : Unexpected Benefits Essay1517 Words   |  7 Pagesin, which held a majority of the portfolio of stock, has been participating in financial fraud. While they had been presenting themselves well, under the surface deceptive accounting and financial practices were being use d and now the company is broke. All of your hard earned money which was invested in that company is now gone-down to the last penny. Does this sound vaguely familiar? It should. In 2001, Enron, a United States company, became the very largest bankruptcy and stock collapse in historyRead MoreOverview of Forensic Accounting Essay2975 Words   |  12 Pagespeople really know what it is. Well look no more; you came to the right place. This paper will discuss the ends and outs of forensic accounting. For example, the certifications required to become one, the history of forensic accounting and many different types of crimes that forensic accounts handle. Forensic accounting is an investigative style of accounting used to verify whether a single or company has occupied with any illegal financial movement (Forensic Accounting Online, 2013). It is used to

Fenders Supply Chain Management - 2494 Words

The worlds manufacturing leader--Fender Guitar Company which was established in 1946, the full name of Fender Musical Instruments Corporation. In the past 60 years, Fender has become one of the hallmarks of the United States. The contribution of Fender sounds modern music development has already been spread in global and still continuing. Through the first to introduce the commercialization solid electric guitar, produced the first electric bass and numerous classic speaker. The style of Fender musical instruments includes jazz, pop, rock, country music and so on. Everyone from beginners to enthusiasts and even the world-renowned performers all can find the suitable musical instruments for them. Fender intends to position itself in the†¦show more content†¦2003 early, Fender made some adjustment for its family of products Gretsch and started the production and distribution of new Gretsch guitars. 2.3 Fenders new supply chain strategyFender plans to promote their products can be more clearly conveyed. They announced in Feb. 2007 will be to produce a product guide with illustrations of replace the traditional front-line journal of the year. This change in order to give publicity by its supply chain cost considerations, The traditional cost of printing, as well as the most trend copyright convenient substitute for internet magazine, which can solve the printing, distribution, copyright issue of cost and time. The guide contains a set of new Fender product introduction and picture. The new Fender Frontline In-Home will be conveyed to customers the latest products of Fender, and the provision of mail to customers if they need and have registered in the Fender website. This shows that the Fender was constantly improving its customer service systems to optimize their supply chain management. 2.4 Fenders Australia supply chainFender in Australia has a complete supply chain system, but it still has a few aspects need to improve. Fender established more than 92 local authorized dealers in the Australia, 26 in NSW (HREF 2). Fender distributes Recommended Retail Price (RRP) information to all of itsShow MoreRelatedFedex Case Study on Creating Value1256 Words   |  6 Pagesglobal, knowledge-based logistics business. An increasing number of companies, some of which have been loyal FedEx customers that rely on the value FedExs speed and reliability competencies create for them, are carefully studying the supply part of their value chains. By more effectively coordinating all of their inbound and outbound logistics activities, firms can reduce a number of their costs, including those associated with purchasing raw materials as well as expenses that are incurred to storeRead MoreAccounting Information System Chapter 1137115 Words   |  549 Pagessuccessful transfer. Doing so may enable the organization to take steps to mitigate likely causes of resistance. The design of an AIS, however, itself can influence and change an organization’s culture and philosophy. Therefore, with adequate top management support, implementation of a new AIS can be used as a vehicle to change an organization. The reciprocal effects of technology and organizational culture on one another, however, mean that it is unrealistic to expect that the introduction of a

Organic and GMO Essay Sample free essay sample

Before the organic nutrient concern started to take its up ascent. consumers did non give much dither to the ingredients of their procedure nutrient. Peoples did non look to care that much on reading labels. non detecting the batch of chemical names listed at the dorsum of the processed nutrient bundle. These chemicals. more frequently than non. are derived from non-food stuffs. Processed nutrient normally has unreal chemicals for colourising. several compounds for flavorers. and at least one chemical to move as preservative. Yet. people still loaded their kitchen with sausages and french friess. But times have changed and in recent old ages. consumers have started to go health-conscious. in the nutrient they eat. Organic nutrients easy became popular non merely to parents but to those who want better and natural nutrients. A 2006 survey conducted by market research house The Hartman Group revealed that in a span of five old ages. organic nutrient purchase have grown significantly in the United States ( The Hartman Group 2006 ) . In fact. 49 % of American consumers have started to replace their nutrient and drink with organic 1s ( 2006 ) . Furthermore. 23 % of these consumers purchase organic merchandises on a regular ( hebdomadal ) footing ) . While purchasing organic goods at food market shops have dropped ( 63 % in 2000 to 58 % in 2005 ) . consumers purchasing at price reduction shops and super centres have grown- up to 15 % from 9 % ( 2006 ) . It besides reports that two cultural and racial groups are at the nucleus of purchasing organic products- Asiatic Americans and Latino Americans ( 2006 ) . Latino Americans are more likely to purchase organic nutrient than Caucasians ( 2006 ) . One of the emerging grounds for traveling organic is the impact of endocrines in nutrient merchandises and their consequence on one’s wellness. particularly the kids ( 2006 ) . In another study conducted by The Organic Trade Association released in 2005. the study province that by 2025. the organic industry would boom. albeit at a slower gait ( The Organic Trade Association 2005 ) . It besides estimates that in the aforesaid twelvemonth. organic merchandises would hold been sold â€Å"anywhere and everywhere† ( 2005 ) . Restaurants would besides fall in the bandwagon. with increased gross revenues in organic merchandises ( 2005 ) . When asked which organic nutrient merchandise class would see the biggest growing. meat. fruit and veggies topped the list. followed by babe nutrient. grain merchandises and bites ( 2005 ) . Furthermore. the study stresses the function of organic products’ makers and distributers in the success of the organic industry through instruction. selling and debut of new merchandises ( 2005 ) . Internet’s popularity would besides play in cut downing cost. therefore conserving natural resources in the procedure ( 2005 ) . By 2025. organic merchandise purchase would be done online or via ecommerce and the supermarkets would function as a kind of school where the populace would be educated on organic merchandises ( 2005 ) . In short. consumers would no longer travel to supermarkets to purchase goods but to hold a wider understanding on wellness concerns such as pubescence and climacteric. malignant neoplastic disease. etc. ( 2005 ) . The study besides concurs with The Hartman Group’s happening in stating that Asiatic Americans and Latino Americans make up the largest ball of organic merchandises consumers ( 2005 ) . Furthermore. The Organic Trade Association says that involvement in organic nutrient would no longer be limited to older people but would include the younger set of the population ( 2005 ) . It ends the study by underlining the importance of authoriti es support in the growing of organic agribusiness and the industry every bit good ( 2005 ) . So what is organic nutrient? Ask a chemist and his reply would be nutrient that has C ( Anderson A ; Deskins 1995 ) . However. the popular definition is nutrient produced sans the usage of man-made fertilisers. pesticides. or other procedures ( US Department of Agriculture 2007 ) . Furthermore. husbandmans that produce organic nutrient continue the environment by utilizing â€Å"renewable resources† through preservation of dirt and H2O ( 2007 ) . Animals raised on organic farms are merely fed with organically grown provender. without the usage of antibiotics and man-made growing endocrines ( DeCostole. 2007 ) . The authorities. US authorities in this instance. would hold to O.K. a merchandise before it could be labeled as â€Å"organic† . Organic-labeled merchandises are those that have passed the US Department of Agriculture criterions ( 2007 ) . The Organic Food Production Act ( OFPA ) . which was portion of the 1990 farm measure served as the foundation for Torahs regulating organic nutrients ( 1995 ) . The National Organic Standards Board came up with a list of demands. Among the major commissariats: Additionally. in order for processed nutrient to be labeled as â€Å"organic† . 95 % of ingredients must be organic. non including the salt and H2O ( Anderson and Deskins 1995 ) . However. if the per centum falls above 50. the merchandise may label the organic ingredient used ( 1995 ) . For illustration. a chili processed merchandise may stipulate the organically adult beans used ( 1995 ) . When organic nutrient is concern. consumers frequently find nutrient merchandises with the label â€Å"Non GMO. † GMO is short for Genetically Modified Organism. A GMO is an being that has undergone technology procedure to achieve a specific consequence ( US Department of Agriculture 2007 ) . To understand GMO. it is better to get down from the start- familial technology. Familial technology is a signifier of biotechnology. embracing procedures such as cross-breeding. works hybridisation and agitation ( Genetically engineered nutrient 2000 ) . Familial technology has been used for a assortment of applications from medical applications to nutrient production ( 2000 ) . It has been given much ballyhoo. particularly in the country of nutrient production. Genetic technology offers a long list of promised benefits from decrease in the usage of pesticides. weedkillers. and fertilisers to disease opposition and addition in nutrient supply ( 2000 ) . However. several concerns have been raised with familial technology such as deficiency of long term surveies on nutrient safety and its impact on the environment ; pesticide and weedkiller tolerance ; carnal inhuman treatment. increased toxic degrees in nutrients ; and ethical and religious concerns ( 2000 ) . The Organic Trade Association is inexorable in its base against GMO ( Organic Trade Association 2007 ) . In its web site. the organisation believes that scientific informations on long –term effects of GMO is deficient ( 2007 ) . The organisation is non entirely. In a random canvass conducted by ABCNews. com in 2001. 57 % of the 1. 024 respondents said they would less likely to buy genetically modified nutrients ( 2007 ) . Furthermore. 52 % of the respondents would instead purchase organically adult nutrients instead than genetically modified 1s ( 2007 ) . What makes organic nutrient the healthier pick for ingestion is the absence of pesticides. Without fertilisers. workss heighten the production of phytochemicals. which self-praise of vitamins and antioxidants ( DeCostole 2007 ) . Farmers use pesticides for a figure of reasons- plague control. better nutrient visual aspect. widen shelf life. and increase production volume ( Whitford and Mason 2008 ) . Pesticides besides enable husbandmans to increase their nutrient production into new countries ( 2008 ) . However. one major drawback found from utilizing pesticides is the consequence of it on the consumer’s wellness. There have been assorted scientific and medical surveies conducted on the effects of pesticides on animate beings. Results show that pesticides cause malignant neoplastic disease in research lab animate beings ( Whitford and Mason 2008 ) . In another study by the National Academy of Sciences. it found that even pesticide exposure in low degrees is toxic for foetuss and kids ( Decostole 2007 ) . Children. specifically. are more vulnerable because of their weakened immune systems ( 2007 ) . The Food and Drug Administration ( FDA ) . together with the United States Department of Agriculture ( USDA ) have created a pesticide residue monitoring plans ( 2008 ) . The plan is established to observe residues. Food samples. domestic and imported merchandises. are retrieved every twelvemonth and are analyzed to observe pesticides or metabolites ( 2008 ) . Furthermore. the monitoring plan offers a glance of â€Å"potential exposures to pesticide residues† ( 2008 ) . But the plan is limite d to such. It does non give information on the effects of rinsing. desquamation and processing of the pesticide residues ( 2008 ) . Consequences show that pesticides residues are still within the â€Å"legal tolerance† ( Whitford and Mason 2008 ) . This is good for it means that husbandmans know the proper direction of pesticides ( 2008 ) . But pesticide taint is non every bit much concern in meat and dairy merchandises. Harmonizing to Chuck Benbrook. main scientist at The Organic Center. a non-profit-making research organisation. provinces that scientists express their concerns on the antibiotics given to farm animate beings ( DeCostole 2007 ) . Benbrook explains that the overexploitation of antibiotics allow animate beings to be immune to them. therefore may non be able to contend the infection. To assist consumers. Environmental Working Group. a non-government organisation. has produced a usher on the green goods ranking on pesticides ( Environmental Working Group 2006 ) . The usher inside informations what it calls the â€Å"dirty dozen† . bring forth that requires more pesticide: Prunus persicas. strawberries. Prunus persica nectarinas. apples. Spinacia oleracea. Apium graveolens dulce. pears. Sweet bell Piper nigrums. cherries. murphies. boodle and imported grapes ( 2006 ) . The cleanest green goods or those that have the lowest sum of pesticides are onions. alligator pear. sweet maize. Asparagus officinales. Chinese gooseberry. bananas. chou. Brassica oleracea italica and aubergine ( 2006 ) . Aside from the promised wellness benefits of organic good. advocates of organic nutrient besides say that organic agriculture is better for the environment. Harmonizing to The Organic Trade Association. organic agriculture is good to the environment ( DeCostole 2007 ) . It decreases groundwater pollutants and allows richer dirt to cultivate workss better ( 2007 ) . Organic agriculture besides helps in cut downing eroding ( 2007 ) In a survey published in the Proceedings of the National Academy of Sciences ( PNAS ) . Stanford University research workers found that conventional agribusiness. one that uses fertilisers. can bring forth inauspicious consequence in the environment such as nitrogen pollution ( Scwartz 2006 ) . Nitrogen pollution is caused by the nitrogen-based agricultural fertilisers. which the survey says. would treble by 2050 ( 2006 ) . Harold Mooney. one of the co-authors of the survey. explains that N taint is risky to major rivers. fouling H2O tabular arraies ( 2006 ) . The survey involves researching on the effects of fertiliser and organic provenders on apple trees ( 2006 ) . Analyzing the groundwater taint and N gas emanation. consequences show that man-made fertilisers leak inordinate N. This extra N leaks through the dirt and groundwater. impacting the aquatic ecosystem ( 2006 ) . On the other manus. the organic feed-grown tree does non increase the production of N ( 2006 ) . This leads t o the decision that organic agriculture is good to the environment. The research workers endorse the usage of organic agriculture in lending to the sustainability safe and environment-friendly agribusiness. As Mooney adds. organic agriculture is an of import tool is continuing the agricultural system and it is of import to research such techniques to diminish the planetary job of feeding 6 billion people ( 2006 ) . Plants Cited Anderson and Barbara Deskins.The Nutrition Bible.New York: Quill William Morrow. 1995 ) . DeCostole. Jessica. â€Å"The Truth about organic nutrients. †Redbook Magazine. September 2007. Environmental Working Group. 2006. Get the Guide. 24 March 2008. lt ; hypertext transfer protocol: //foodnews. org gt ; â€Å"Genetically engineered nutrient ; your right to cognize. †Healthy Options News Digest January/February 2000: 7. Organic Trade Association. 2007. Familial Engineering and Agriculture. 24 March 2008 lt ; hypertext transfer protocol: //ota. org gt ; The Hartman Group.Organic2006: Consumer Attitudes A ; Behavior. Five Old ages Later A ; Into the Future.United statess: The Hartman Group. 2006. Scwartz. Mark. 2006. New Studies Confirms the Ecological Virtues of Organic Farming. 24 March 2008. lt ; hypertext transfer protocol: // hypertext transfer protocol: //news-service. Stanford. edu gt ; US Department of Agriculture. 2007. Organic Food Standards and Labels: The Facts. 24 March 2008 lt ; hypertext transfer protocol: // Ams. usda/gov/nop/Consumers/brochure. hypertext markup language gt ; Whitford. Fred and Linda Mason. 2008. Pesticides and Food Safety. 24 March 2008. lt ; hypertext transfer protocol: // hypertext transfer protocol: //www. btny. purdue. edu/pubs/PPP/PPP22. hypertext markup language gt ;

Insole In Order To Bring Fairness In Matter-Myassignmenthelp.Com

Question: Discuss About The Insole In Order To Bring Fairness In Matter? Answer: Introduction In Australia, it is the Corporation Act 2001 that guides and regulates Insolvency of a company. Insolvency is no where defined but absence of solvency is considered to be the most precise definition of Insolvency. Now, the question arises is what is solvency of a company. It is submitted that a company is said to be solvent when it has the capacity to pay all of its liability and debt whenever the same fell due. (Swaab, 2009) The basic aim for the enactment of the insolvent law in Australia is to bring out a balance of interest of creditors, debtor, and public at large. The Insolvency laws try to lay down a fair procedure so that the assets of the company can be distributed equitably and equally. The procedure of insolvency must be such so that the debts so arises can be paid without much delay and adequate. Both the creditors and debtors of the company must be involved in the management of insole in order to bring fairness in the matter. It is now important to understand the concepts and law behind insolvency. Insolvency What is insolvency is the main question that needs to be target first? Section 95A of the Act tries to explain the true meaning of Insolvency. As per section 95 A, sub section 1 , a company is solvent when it has the ability to pay all of its debts when the same become payable. As per sub section 2 of section 95A, any organization or a person is considered to be insolvent when the same is not solvent in nature. In Sutherland v Hanson Construction Materials Pty Ltd (2009), the Supreme Court of New South Wales has submitted that what is solvent can be determined as per the cash flows of the company. (Latimer, 2012) Thus, the two main elements that must be looked into in order to determine the insolvency of the company are: Debts - That the company is at the obligation to pay its dues; Due and Payable - That the financial position of the company is not such that it is able to pay its debts when the same became dues and payable. It is thus submitted that the contrary of solvent results in insolvency of any organization/individual. In recent times the insolvency of the companies has been tremendous in nature. The rate with which the insolvency of the companies is increasing is tremendous. Around 10,000 companies go into administration every year. In around April 2011, there were around 9747 companies that went into insolvency. Compared with the previous five years, the increase is approximately 16%.. compared with 2010, there is an increase of 6%. The secured creditors ahs appointed 1356 in 2011 which is 73% increase from the last five years. In 2011, the first seven months saw 5852 administrations. In June 211, there were around 1027 insolvencies that took place. There were around 240 companies that went into court liquidation, 3835 in creditors voluntary liquidation, 1219 in receivership and 1332 in voluntary administration. (Insolvency, 2016) Thus, the rate with which the insolvency of the courts is increasing is tremendous. Once it is established that a company is insolvent then what is the actions that must be taken by the company. At this stage, the role of a director is very important. It is necessary to understand the actions and proactively that is required of the directors in insolvency. As per section 124 of the Act, a company is an artificial legal person but has the capacity to enter into contracts, sue and be sued, purchase assets etc. However, a company does not have a mind to think and thus it acts through its officers. As per section 198E (1) of the Act, the company director is the person who mainly manages and controls the affairs of the company. (Bottomley, 2016) Thus, when any company is insolvent or on the verge of insolvency then there are various action that are expected from the director because he is the main authorized person who commands the acts of the company. The prime acts of the director include, firstly, he must make sure that no further liability or debt is incurred by the company; secondly, if there are no chances that restructuring of the company can be done, or there is availability of refinance or equity funding, then, the director must either appoint a liquidator or a voluntary administrator; thirdly, as per section 588G of the Act, it is necessary that there must be no trading when the company is insolvent by the company director; fourthly, every Director must ensure that all the specific and general laws must be comply with; fifthly, every duty and power of the director must be complying with utmost care and diligence; sixthly, the financial position of the company must be clear and in the knowledge of the director; seve nthly, as per section 182 and 183 the position and information of the company must be used by the director in order to bring benefit to himself; eighthly, that the books and records of the company must be properly maintained by the director; It is ths very important that every action of the director must be carried out keeping in mind the interest of the stakeholders, employees and the creditors. The acts of the director must be in the best interest of the company and in good faith. Now, if the company still becomes insolvent then there are few liabilities that are faced by the company director in all manners. When a company becomes insolvent then there are series of consequences and penalties that are faced by the directors of the company, firstly, there are civil penalties which includes, firstly, a director may face pecuniary penalties of an amount up to $200,000; secondly, the creditors may initiate compensation proceedings against the directors; thirdly, ASIC and the liquidator are also authorized to commence compensation proceedings; fourthly, the compensation proceedings many a time results in the bankruptcy of the director which ultimately results in the disqualification of the director. Also, there are criminal penalties which includes, firstly, if insolvent trading is incurred and the major reason for insolvent trading is found to dishonesty on the part of the director then such director may be fined for an amount up to $220,000. He may also be send to jail for five years or both; secondly, the director can be disqualified from his post. (ASIC, 2017) So, a company director must be very diligent while carrying out his actions so that no insolvent trading is incurred. Now, once a company is found to be insolvent then what are the various avenues that are available to such insolvent company? What are the options that are available to the director if the company is presumed to be insolvent? The company director is the main officer of the company who is assigned with the tasks of managing the affairs of the company. If the company is unable to pay its debt when become due then it is considered to be insolvent in nature. In such cases, the first question that comes in the mid of the directors is the next step that should be taken in order to protect the interest of the shareholders, creditors and investors of the company. There are mainly three avenues in front of the company director to choose from. The same are: Firstly, Voluntary administration and it is the quickest method that can be availed by an insolvent company in order to decide the future course of the company. In Voluntary administration, administer is appointed who is a qualified person and is independent in his operations. It is necessary to seek the written consent of the liquidator who agrees to act as a voluntary administrator. He takes the full control of the company and the main tasks of the voluntary administered are to conduct his actions in such manner so that the company can be saved or the business of the company can be protected. If there is no scope of protecting the company or its business then the next target of the administrator should be manage the company affairs in such manner so that maximum advantage can be provided to the creditors. This can be done with the help of formulating Deed of Company arrangement. (Hanrahan Et al, 2017) Secondly, Liquidation and when the company is insolvent and the only option that is left is the wound up of the company, then, the most beneficial way is to liquidate the company. The director calls a meeting of the members wherein voting for the winding of the company is carried on and there is an appointment of a qualified and independent person who acts as the liquidator of the company. He takes the control of the company and carries the conduct of the company in such manner so that maximum benefits can be attained by the creditors of the company. Now there are voluntary and involuntary interventions by different parties concerned by the potential insolvency of the company. The same are of two kinds a) Voluntary or Creditors Voluntary Liquidation and carried when the business is insolvent and requires cease trading then Creditors Voluntary Liquidation is carried out. The members and directors pass a resolution for winding up and appoint a liquidator. The liquidator sells out all t he company assets and repays the secured creditors; b) A creditor can seek the help of the court for involuntary wining up of the company. The court may appoint a liquidator (IMF, 2012) Thirdly, Receivership wherein the secured creditor appoints a receiver who holds security over the assets of the company. He sells the assets in order to repay the liabilities of the secured creditor. (Hanrahan Et al, 2017) However, It is submitted that apart from being liquidated, there are two best methods that can be attained when the company is declared insolvent. The same are firstly, Deed of Company Arrangement (DOCA), wherein a contract that is established amid the creditors and the company are called DOCA. At the second creditors meeting approval of the creditors is required. The deed is binding upon the shareholders, company, unsecured creditors and directors of the company. The deed is binding upon only those secured creditors who voted in favor of the DOCA at the meeting. If the DOCA is approved by majority creditors then there is no need for any approval from the court. As soon as DOCA is executed, there is termination of the voluntary administration; secondly, Schemes of arrangement wherein restructuring tool and is applicable regardless whether the company is insolvent or solvent. It is a kind of proposal which is laid down wherein the stakeholders compromise their rights. This proposal re quires the confirmation of the creditors and by the time the confirmation comes the pre existing management controls the company. In order for the scheme to work, it is necessary that the same must be confirmed by at least 75% in form of creditors value and at least 50% in number in each class of creditors. The class of creditors is those whose rights are affected by the scheme. This approval scheme must be approved by the court so that it becomes effective. The main outcome of the scheme is that the company is still floating but with the compromises auditing made part of the scheme. (Australia, 2016) Thus, the insolvency of the company is not a good thing for all the parties that are associated with the company. Apart from winding up, DOCA and scheme of arrangements are the two methods with which the company can be remain floating. ASIC is Australian Securities and Investment Commission with main aim to regulate the financial services, markets and corporate in Australia. When the company is insolvent the ASIC also plays a significant role. The same are firstly, when a company is declared insolvent and there is compensation proceeding to be initiated, then, ASIC is authorized to initiate proceedings in favor of the creditors who have lost their money; secondly, several programme are run by ASIV to make the directors aware of the consensuses, rights, liabilities and duties that must be performed by the directors in case of insolvency; thirdly, directors are prosecuted by ASIC who are found to be involved in insolvent trading; fourthly, it has the task of registration of the liquidators and the administrators there by giving authenticity to the process of insolvency; fifthly, lays down proper procedural framework in case a company is found to be insolvent. Thus, ASIC plays a significant role when there is insolvency. (ASIC, 2017) Conclusion It is thus concluded that a company when is not able to pay its debt when they become payable results in the insolvency of the company. Once a company is insolvent it lays down several responsibilities on the shoulders of the directors which if not performed by them results in raising several liabilities upon them. It is thus very important that instead of looking for options after the company insolvency, it is necessary that steps should be taken so that a company does not become insolvent at the first place itself. Reference List Books/Articles/Journals ASIC (2017) Directors - What are my duties as a director?. Bottomley, S, (2016). The Constitutional Corporation: Rethinking Corporate Governance. Routledge. Hanrahan Et al, (2017) Commercial applications of business law (2017)18th Edn. IMF (2012) Australia: Insurance Core PrinciplesDetailed Assessment of Observance, International Monetary Fund,21-Nov-2012. Latimer, P (2012). Australian Business Law 2012. CCH Australia Limited, 2012. Case laws Sutherland v Hanson Construction Materials Pty Ltd (2009), Online Material Australia (2016) Restructuring and Insolvency (Online) Available at: https://gettingthedealthrough.com/area/35/jurisdiction/5/shareholder-activism-engagement-israel/. Accessed on 14th September 2017. ASIC (2017) Directors - Consequences of insolvent trading (Online) Available at: https://asic.gov.au/regulatory-resources/insolvency/insolvency-for-directors/directors-consequences-of-insolvent-trading/. marketing on 14th September 2017. ASIC (2017) our role (Online) Available at: https://asic.gov.au/about-asic/what-we-do/our-role/. Accessed on 14th September 2017. Insolvency (2016) (Online) Available at: https://www.rebuildnow.com.au/insolvency-statistics/. Accessed on 14th September 2017. Swaab (2009) Australia: An Introduction To Insolvency Law - Part One (Online) Available at: https://www.mondaq.com/australia/x/79816/Insolvency+Bankruptcy/An+Introduction+To+Insolvency+Law+Part+One. Accessed on 14th September 2017.

The Glass Castle Character Change free essay sample

The Glass Castle In the autobiographical novel The Glass Castle by Jennette Walls, Jennette is a young girl growing up in a dysfunctional family full of hard circumstances and extreme poverty. Yet her experiences are still very exciting; having many adventures. Her father is an alcoholic, but when sober is expressive and brilliant, teaching Jennette and her two siblings Brian and Lori about the wonders of life. Jennette changes throughout her struggles from being a wondering naà ¯ve child, to becoming bitter towards her parents for the lifestyle they have put her in to finally developing into a resilient and independent young lady finally accepting her parents for who they are. In the beginning Jennette is a wide-eyed innocuous child who doesn’t realize that her family is different. She trusts her father with her whole being not understanding that his actions and drunkenness affect her. She is innocent and trusting, believing that the limited food, unstable homes and neglectful treatment is all an adventure. We will write a custom essay sample on The Glass Castle Character Change or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page â€Å"Here goes the adventure! I whispered †¦Ã¢â‚¬ ¦ After a while it got cold and uncomfortable in the back of the dark U-Haul. Several hours passed. By then we were all dying to pee and wondering if dad was ever going to pull over.† (49) Every unusual thing her family does is treated like no big deal, and trusting Jennette believes it to be normal, part of everyday life. It takes the Walls’ move to Welsh to open Jennette’s eyes to her family’s irregularities and as a result of her realization, becomes independent. The Walls family is impoverished, living in a 3-room house with no electricity, running water or heat. Her father often doesn’t come home from drinking. Jennette gets a job and vows to leave Welch as soon as possible. She wants to get away from the parents she now resents. â€Å" I had almost $100 saved enough to get me out of there in under 5 months† (89) She takes initiative for her life and saves money to move away and make something of herself. Because of the trying physical and mental conditions she often had to endure she is now stronger as a person. Finally Jennette’s independence and resilience triumph and she moves to New York. She goes to college, acquires a job and has aspirations to become a writer. Because of all the  ordeals they put her through Jennette still resents her parents. One day she realizes: They couldn’t help the way they had raised her. One of the final struggles she has to overcome is the emotional one of watching her parents live by choice, homeless in New York. â€Å"Brian was right, they did have options† (190). She realizes that her parents lived the way they wanted to live their whole lives and if they wanted to change their lifestyle they could. As a result she manages to forgive her parents fully. Despite all of the trials Jennette Walls faces in her autobiography The Glass Castle, she develops in the face of the problems she has to endure. She goes from being an unknowing child, to starting to resent her parents and becoming independent. Finally she becomes completely resilient, managing to come to terms with who her parents are and forgive them.

Free Essays on Sports Psyc

Sports Psychology is â€Å"psychological and mental factors that influence and are influenced by participation and performance in sport, exercise, and physical activity.†( AAASP online, 2002, â€Å"What is sports psychology†, para.1) A sports psychologist also uses the knowledge gained through his/her studies of sports psychology and tries to apply it to everyday settings. When one thinks of the word psychology, a sport isn’t the first thing they associate with it. To better understand what sports psychology is, we first have to understand what exactly a sports psychologist is and what service he or she provide for a patient. And to further understand the topic we have to outline a few of their techniques and methods in treating a patient. A sports psychologist has two main areas of focus. The first one is helping an athlete use psychological factors to optimize his or her own mental health, and to help that person to reach his/her peak performance level. The second is understanding how the participation in sports and exercise effects the psychological development throughout an individuals lifespan. A sports psychologist’s job is to try and get an athlete into the zone of optimal functioning (ZOF). To do this they first have to figure out what the mental or physical block that is preventing a person from reaching that zone. Some examples of these mental and physical blocks are, a football player that just recovered from an ankle sprain might be afraid to make a cut-back or plant their feet and block, because they think they could sprain their ankle again. Another is maybe a softball player who is in a serious hitting slump. The sports psychologist might have these people do mental exercises or have them change the way they approach a physical activity. To reach the zone of optimal functioning we first have to understand what the â€Å"zone† is. When someone says he/she is in the zone they are usually referring to whe... Free Essays on Sports Psyc Free Essays on Sports Psyc Sports Psychology is â€Å"psychological and mental factors that influence and are influenced by participation and performance in sport, exercise, and physical activity.†( AAASP online, 2002, â€Å"What is sports psychology†, para.1) A sports psychologist also uses the knowledge gained through his/her studies of sports psychology and tries to apply it to everyday settings. When one thinks of the word psychology, a sport isn’t the first thing they associate with it. To better understand what sports psychology is, we first have to understand what exactly a sports psychologist is and what service he or she provide for a patient. And to further understand the topic we have to outline a few of their techniques and methods in treating a patient. A sports psychologist has two main areas of focus. The first one is helping an athlete use psychological factors to optimize his or her own mental health, and to help that person to reach his/her peak performance level. The second is understanding how the participation in sports and exercise effects the psychological development throughout an individuals lifespan. A sports psychologist’s job is to try and get an athlete into the zone of optimal functioning (ZOF). To do this they first have to figure out what the mental or physical block that is preventing a person from reaching that zone. Some examples of these mental and physical blocks are, a football player that just recovered from an ankle sprain might be afraid to make a cut-back or plant their feet and block, because they think they could sprain their ankle again. Another is maybe a softball player who is in a serious hitting slump. The sports psychologist might have these people do mental exercises or have them change the way they approach a physical activity. To reach the zone of optimal functioning we first have to understand what the â€Å"zone† is. When someone says he/she is in the zone they are usually referring to whe...

Public vs. Private school Essay Example | Topics and Well Written Essays - 1000 words

Public vs. Private school - Essay Example Moving further ahead, one should believe that the private schools are faring better than the public schools because the private entities work to provide benefits to a select mix of students and thus the community premise is pretty apparent within the same. The public and private schools are different in their manifestations and this is the most basic reason why the public and private schools are seen with a sense of skepticism when the talk goes out loud regarding their combination at certain places (Fabry, 2001). What needs to be understood here is the fact hat both public and private schools will have to play a larger role than just getting combined for no solid reason. It is a fact that the combination might not bring the value that is expected out of their entireties but what it shall do is to form a core syllabus or curriculum for them, which will in return mean that both the public and private school mechanisms have a sense of uniformity within their aegis. The need is to prope rly combine the two so that the alignment factor does not seem to be a missing one, because this is important at the end of the day. The reason why private schools seem to work better for the students and the entire community in meticulous is because the private schools are geared to look after the selected few and does not take into consideration just about any segment of the society, which wants to attain education (Wang, 2001). Also the private schools are very much inclined towards quality which seems to be a problem for the public school enterprises – focusing more on quantity than the other way around. The private schools look after the needs and requirements of the students in a proactive way. What this means is the fact that the private schools are focusing on the quality tangent and are relying on how the students will advance into their professional domains over a period of time. Since the private schools do not require governmental funding, it becomes easier for th ese schools to bring about their thoughts into serious actions (Burke, 2003). This is not the case with the public schools where even the smallest of actions and steps take maximum amount of time. The public schools therefore lose out on a number of contexts when it comes to understanding their nuances in light of the private schools, and more specifically in the time and age of today. The argument for the sake pf the private schools seem to be a winning one because the private schools look to hire the best faculties, train teachers whilst they are on the job and give infrastructure and support to the students which seem unheard of when one compares the same with the public schools. However many public schools do seem to come up with different grants and scholarships for their students, the fact of the matter is that nepotism and like-mindedness seem to rule the roost there. These are some of the most depressing scenarios and situations that one can easily witness within the folds o f the public schools (Smith, 1949). The argument gains weight when one comes to the reckoning that the quality education does come with a price on its head. This means that the private

Heated debate, Article Example | Topics and Well Written Essays - 250 words

Heated debate, - Article Example Rossi-Hansberg of Princeton University in their working paper are wondering whether there are ways of managing the impact of changing weather patterns by moving the location of economic activity. These writers note that about 90% of global production makes use of only 10% of the land available. When that 10% is threatened, activity may at least theoretically shift to bits of the 90% made more hospitable by climate change. Thus Messrs Desmet and Rossi-Hansberg created a model economy and battered it with various temperature rises to gauge its reaction. In this analysis, the two writers allow people to move around as they want in this response. In worst situations, freedom from movement does not make much difference since temperatures lead to a reduction of global agricultural productivity to almost zero, meaning â€Å"the end of human life on earth†. Nevertheless, in more moderate situations, rising global temperatures enhance agricultural productivity in northerly climes. Restrictions on movement on the other hand, dramatically increase the cost of welfare. This model is simplistic and suggests that limits on migration have a huge impact on the global warming costs. Mr. Mathew Kahn (University of California) claims that warming of the climate, will lead to vulnerable areas such as lower Manhattan to become less desirable in relation to rival centres such as New York’s suburbs, Manhattan and Chicago. It is therefore important that rational firms and workers to assess the dangers of floods or such and migrate, so as to raise the productivity of the destination locations as they appear. This move would come with its own costs and investors in places such as lower Manhattan property would for instance suffer big losses. Nevertheless Mr. Kahn argues that there may also be gains as activity shifts from ancient cities to more modernized areas. The conclusion of the article points to government involvement through such things as food flood insurance, for those living

Career Information #2 Essay Example | Topics and Well Written Essays - 500 words

Career Information #2 - Essay Example (US Bureau of Labor Statistics) In order to pursue a career in carpentry in general it is necessary to have a â€Å"preference for physical work†, to know how to read and interpret blue prints and to have an â€Å"interest in working with power tools.† (Today’s Military) A military carpenter is referred to as a Construction Specialists and this job entails the construction of foundations, floor slabs, walls, food framing, roof laying, tile laying, step and stair construction and the construction of â€Å"temporary shelters.† (Today’s Military) The military provides training which combines carpentry with masonry. (Today’s Military) In any case training is gained by virtue of hands-on experience and â€Å"advanced courses.† (Today’s Military) Civilian carpenters are required to have at least three to four years on the job experience as well as course training to qualify as a carpenter. (Occupational Outlook Handbook, 2008-2009) Carpenters can become certified with sufficient training as journeypersons, scaffold building, pump work or high torque bolting. (Occupational Outlook Handbook, 2008-2009) While there is an obvious need for carpenters in the military since they continuously construct temporary shelters for storage and other military needs, civilian demand for carpenters will correspond with construction activities. The more construction that takes place the greater the need for carpenters. (Occupational Outlook Handbook, 2008-2009) Likewise the demand for carpentry corresponds with the size of the population in any geographical area. For example a highly populated area will likely have a greater demand for carpentry than a sparsely populated area. (Occupational Outlook Handbook, 2008-2009) The home construction carpenter earn the highest hourly wage at US$17.38 in 2006. (Occupational Outlook Handbook, 2008-2009) â€Å"Foundation, structure, and building exterior contractors† earned US$17.03

Importance of Site Investigation for Development

Importance of Site Investigation for Development Lolita Misjune Contents (Jump to) Case study Introduction Objectives of the site investigation Procedure Benefits of a Desk Study and ground investigation In-situ test Cone penetration test Laboratory testing Calculations Soil profile Introduction The land on which development takes place has the fundamental influence on the behaviour of the structure which it supports and risks to which the future owners, users and occupiers will be exposed. The adequate investigation of any site is essential to the design of safe and economic foundations and to the detection of any contamination which may be present, with the associated responsibilities for control, protection or removal. Objectives of the site investigation To find out if the site and environment are suitable for target it has been determined. To provide adequate economical and commercial requirements as well as temporary works design. Plan and investigate the best way of construction and what materials are necessary. Predict physical or chemical changes which may occur during work process in site. If there are several possible ways suggest best. Design ways which may cause failure. Procedure The sequence of a site investigation is as follows: Planning Desk Study Site Reconnaissance/ Walk over survey Desk study/Preliminary information An important part in soil investigation is desk study. Collecting preliminary information is invaluable in assessing the requirements of a ground investigation for both environmental and geotechnical purposes. Well performed desk study helps in formulation of investigation work, pointing explicit places of contamination or geotechnical parameters. A well, executed desk study can help to formulate investigation work, targeting specific areas of contamination or geotechnical parameters, concluding in a cost effective and aimed investigation. Site assessment Site inspection Ground investigation Preliminary ground investigation Assessment Main ground investigation Laboratory testing Benefits of a Desk Study and ground investigation Mitigate/minimise risk Understanding of potential variations in ground conditions Can lead to economical design of foundations / geotechnical structures Reduce likelihood of unforeseen ground conditions Reduce chances of delays on site Quantify / qualify risk Accurate forecast of budgets In ground investigation it is possible to design and conduct geotechnical and environmental investigation. Ground investigation work is conducted closely together with clients and engineering team to discuss and provide a cost effective program of exploratory work. There is wide range of exploratory methods available for site ground investigation. Trial Pitting Window Sampling and Dynamic Probe Testing Cable Percussive Boreholes Rotary Drilled Boreholes Laboratory Testing Site work is followed by both geotechnical and chemical testing. For ground investigation in given situation could be used Cable Percussive Boreholes. These are appropriate for most projects. Cable percussive boreholes are a usual method of site investigation. This method offer a cost effective way of drilling within a range of soils varying from low strength alluvium to very stiff over consolidated clays, very weak to weak rock and dense granular soils. Cable percussive boreholes are also proficient of proceeding boreholes in different Made Ground soils, containing engineered fill and landfill materials where obstructions may come across. Using this method can be achieved 50m borehole. Drilling and trial pitting are normally carried out for a number of reasons, such as: to establish the general nature of the strata below a site to establish the vertical or lateral variability of soil conditions verify the interpretation of geophysical surveys to obtain samples for laboratory testing to allow in situ tests to be carried out to install instruments such as piezometers, or extensometers. In-situ test That testing is valuable for soil property information, gaging groundwater pressure, gathering moisture content data and other important data points. In-situ soil testing can be done in a variety of different ways. Depending on place and aim of analysis each test has its own benefit. That is very important for cost effectiveness and data preciseness to determine what test is appropriate for you. In the UK in situ testing is carried out when: Good quality sampling is impossible (for example, in granular soils, in fractured rock masses, in very soft or sensitive clays, or in stoney soils) the parameter required cannot be obtained from laboratory tests (for example, in situ horizontal stress); when in situ tests are cheap and quick, relative to the process of sampling and laboratory testing (for example, the use of the SPT in London clay, to determine undrained shear strength); and most importantly, for profiling and classification of soils (for example, with the cone test, or with dynamic penetration tests). Options for In-Situ Soil Testing Procedures Astandard penetration test Acone penetration test A piezocone penetrometer probe A flat plate dilatometer test Etc. Cone penetration test However, the most precise anddetailed in-situ soil testing for determining a wide variety of technical data is Cone Penetration Testing (CPT), for this reason I would carry on this test in given situation. This test is dynamic, cost effective and has been broadly accepted as a simplified solution that provides useful information. Laboratory testing Laboratory testing is part of the physical survey. As an essential part of site investigation, the need for laboratory tests will often dictate the type and frequency of sample to be taken, and will therefore control the method of forming boreholes In laboratories can be done wide variety of tests which can`t be done in site, however economical side of investigation has an important role. For example more complex tests require a longer testing time and for reasons of time and economy these tests are carried in laboratories. During test can be measured both – direct properties of soil or index properties used to deliver useful information about the soil without taking any direct measurements of property. Laboratory tests are such as Atterberg limits California bearing ratio Hydraulic conductivity tests Expansion Index test etc In given example one used was falling head permeameter test, from results of that were calculated hydraulic conductivity and permeability cofficient. Calculations After performing permeameter test in order to find the vertical permeability of the sand were calculated coefficient of permeability and hydraulic conductivity. L: the height of the soil sample column A: the sample cross section a: the cross section of the standpipe Δt: the recorded time for the water column to flow though the sample h1= hydraulic head on specimen at time t1, cm, h2= hydraulic head on specimen at time t2, cm Nd: number of potential drops Nf: number of flow channels Nd=11-1=10 Nf=3*2=6 Soil profile In soil science and assessment key concept is soil profile. Knowing soil profile helps to investigate processes that have taken in soil development, assess soil features and types of soil which appear and is foundation for their classification. Scientists have developed methods to define the various components and characteristics of the soil profile. Soil profile helps to predict how the soil might be used By using common terminology, soil profile descriptions are valuable for deciding how the soil might be used and/or predicting how the soil might react to its intended use. Soil profiles, a more scientific test, evaluate three critical aspects of the soil that may have the potential to cause an on-site sewage system to malfunction. The texture of soil in area of the proposed on-site sewage system The presence or absence of water saturated soils The depth to an impervious soil layer (rock) All three parameters are used to design the most appropriate on-site system for your property. Bag samples of the predominant soil types encountered shall be collected from selected soil profile borings to provide specimens for engineering classification, moisture-density (standard or modified Proctor), and California bearing ratio (CBR) testing. These samples also consist of soil cuttings generated by the augering process. Care should be exercised not to combine different soil types for the same bag sample. Samples that will be used for a combination of classification, moisture-density, and CBR testing shall be a minimum of 50 pounds. One of methods of determining soil profile is cone penetration method. CPT truck is fast and low-cost method to conduct subsurface examination. Results are available directly, allowing on the fly mapping of stratigraphy and other subsurface features. A CPT sounding is made by pushing a small probe into the ground. Typically, a 3.6-centimeter-diameter probe (cone) is pushed into the ground to depths ranging from 15 to 30 meters. The cone is advanced downward at a constant velocity of 2 centimeters per second, using hydraulic rams that apply the full 23-ton weight of the CPT truck to push the probe rods to depth. In typical CPT soundings, the resistance to penetration is measured. Continuous measurements are made of the resistance to penetration of the tip and the frictional sliding resistance of the sleeve of the cone. Report Preliminary report or feasibility study Planning of main Preliminary report Financial report (Return of investment) Final report Lolita Misjune March 2015

Analysis of Richard Cory by Edwin Arlington Robinson Essay -- Richard

In â€Å"Richard Cory†, Edwin Arlington Robinson uses irony, simplicity, and perfect rhyme to depict the theme of the poem. The rhyme in â€Å"Richard Cory† is almost song-like, and it continues throughout the whole poem. The theme of the poem is that appearances are deceiving. The poem is about a man who everyone thinks is a â€Å"gentleman from sole to crown†, who then commits suicide. Irony is used in the poem very skillfully to show that appearances may be deceiving. When reading the poem, you get caught up in the song-like rhythm and it intensifies the effect of the tragedy. You think that everything is going perfectly, and that the poem is going to have a happy ending until you get to the last two lines, which are, â€Å"And Richard Cory, one calm summer night,/ Went home and put a bullet through his head.† When Richard Cory kills himself at the end of the poem, it is as shocking to the reader as it is to everyone else in the poem who assumed him to be the all around perfect guy. It is ironical that the man who everyone else thought was â€Å"perfect†, was missing something, and took his life Why does everyone want to be like someone else? It is human nature to want to be admired and honored. This is not right, though. Each and everyone person should be happy with who they are because just imagine if everyone were perfect and the same. The world would be quite boring. Edwin Robinson clearly shows us in his poem "Richard Cory" that the life of someone else may not be all what it is cracked up...

Organ Donation Essay

Organ Donation The process of taking functional organs and tissues from one person for transplantation into another individual is called organ donation. Whereas, any part of the body that performs a different and special function is referred to as an organ. Transplantation takes places quite successfully today between well-matched human beings. Majority of the organ recipients are able to live five or more years. Skin, cornea, bone marrow and kidney transplants are the most common today. Moreover, lung and heart transplants are also gaining precedence. In commonplace terms, organ donation is the removal of working, healthy organs from the body of an individual who had pledged while being alive that his organs could be donated to a person requiring it. Usually the tissues or organs are taken out in a manner similar to surgery. Moreover, all the incisions are clogged at the end. Organ donors can include people of all ages. It is not restricted to any particular group, nor is it restricted to any cert ain age limit. In the present era, organ transplantation is widely recognized as of the most gripping medical advancements. It is almost the elixir of life to individuals with deteriorating organs who require other fellow beings to donate them organs. With the increasing cases of organ failure in society and the insufficient supply of organs, there is an enormous gap between organ supply and organ demand. Subsequently, it takes ages for a person with deteriorating organs to get functioning organs from another being. Moreover, numerous deaths have been reported in that waiting. Thus, these events have aroused moral, societal and ethical concerns regarding the allocation of organs, supply and the use of surviving donors as volunteers,  including those who qualify as minors. Unfortunately, it has spurred the practice of selling organs by money-makers for their own monetary gains and vested interests in many parts of the world by exploiting the poor. This has spurred corrupt practices where organ donation is concerned (Shroff, 2009). While we are on the subject of organ donation, an ethical issue is the procurement of organs and tissues. Firstly, this includes the buying and selling of human organs and tissues: There are some people who believe that human organs and tissues ought to be bought and sold in order to quantify the supply and show deference for other people’s autonomy. On the other hand, there are people who believe that treating any part of the body like a saleable good is a violation of human dignity. Organ donation has evolved considerably in the last 50 years. Following is a history of the procurement of organs and tissues. †¢ Successful transplantation of various organs Initially, organ transplantation started with kidneys, but now it has diversified to lungs, livers, hearts and other organs. It has slowly evolved to encompass various parts of the body. Progress in organ donation and cadaveric practices To decide who can donate organs has been a continuously evolving process. Firstly, it started with living donors and later moved on to include dead and brain dead donors. Even today, there are debates about growing and limiting the qualified donors. In the year of 2001, the surviving donors managed to even outnumber cadaveric donors. This was a milestone in the history of the United States. Formulation of anti-rejection drugs to enhance development and success The formulation of anti-rejection drugs has compounded the success of organ transplants. In the 1960s and 1970s, immunosuppressant drugs were used to increase the success rate of organ transplants (Flaman, 2008). Cyclosporine was stumbled upon in the 1980s. It greatly improved the success rate for patients undergoing transplants. The overall results were also improved. A phenomenon called xenotransplantation also became well-known – this entails the usage of animal organs for human transplantation. Subsequently, the firs t xenotransplantation was conducted  in 1986. This breakthrough means of transplantation started gaining popularity and researchers started performing more intensive studies on it. The number of people who required organ transplantation started to multiply. The discovery of the first artificial organs In the 1980, the first artificial heart transplant took place which was followed closely by the American public and the news media. This basically involved segmenting organs into pieces (either from cadaveric donors or surviving donors). In 1996, the first split liver transplant too place. It permitted one cadaveric liver to be used among several patients who required a transplant. Stem cell research: This basically involves the examination of human embryo and adult’s cell in an endeavor to find out how organs are development and what stimulates their development. There are certain ethical concerns regarding how organs and tissues are obtained. For instance: a pharmaceutical company in France buys placentas from 110 Canadian hospitals in order to produce blood products and vaccines. However, there are some poor people in countries, such as India, who sell their kidneys for $700 or even more than that. There have also been cases reported in India where people have gained consci ousness after a kidnapping incident, only to discover that one of their organs has been removed in that process (Caplan, 2010). In regards to this issue, there are people who draw a difference between waste matter of humans, certain body parts that happen to regenerate such as blood and non-regenerative human organs such as kidneys. There are many people who differentiate profit making from covering the donor’s expenses. If a donor has to pay for organs, this can put undue pressure on him. It nullifies a contract or free consent. There are some people who are also fearful of the fact that if the buying and selling of organs became a notorious business, then it would undermine the nobility associated with organ transplants. It could be detrimental if the organ just went to the highest bidder. The equity would be compromised upon as donating organs would depend upon the ability to pay rather than finding out how they should be distributed. There are some people who argue that this can be brought under control by monitoring sales. If the buying and selling of organs and human tissues is completely restric ted, then it would drive the market underground. Since there are numerous controversies associated with  the buying and selling of human parts, there are many who believe that other alternatives should be adopted (Thomas, 2009). Media Publicity There are several instances when an organ or tissue is acquired for a person by showcasing their need through the media. This could negate the other transplant channels through which it is normally obtained. Moreover, the correct criterion of selecting recipients, which is usually done on the basis of greatest needs and greater likelihood of benefit, can also be overlooked. However, publicity through media creates awareness in the public domain about the need for transplants and in the long run will increase the supply of organs and tissues. Voluntary consent basically entails a person making an intended offer to donate their organs after their demise. In the case of cadaver donation, a person can intimate their consent by advanced directives, such as by filling out the Universal Donor Card, part of their driver’s license. When the transplant is from a living donor, free consent is necessitated. However, it is best to have established consent regarding a deceased donor because this act exhibits love and responsible stewardship over one’s body. Moreover, it also communicates the wishes of health care professionals and family to the individual as well as others. When there is no pre-existing consent, the person who holds responsibility for the dead body should be approached regarding donation. It is imperative that the wish of the deceased person should be upheld. Medical ethics in organ donation has become imperative. This is basically a system comprising of moral principles that applies judgments and values to the process of organ donation. Autonomy is the sole prerogative of the individual to choose what happens to him/her even if this means dying in the process. In this regard, even if a person wishes to contribute his organs to another and thus die, he should not be prevented from doing so. On the other hand, fidelity entails adhering to the choices of someone, even if paying no heed to them would save another person’s life. Confidentiality means protecting the names of the donor from being let out in public or as per the desire of the patient. Hence, if a person prefers to remain unnamed while consenting to donate organs, his wish should be upheld. The team performing the transplantation can ask questions, but foremost it is imperative to prioritize the desire of the patient over anyone else (Truog, 2005). In order to address the ethical issues associated with organ donation stated above, it is important for health care professionals to be acquainted with the meaning of organ and tissue donation. They should be well-versed with the procedure of organ donation and to perform it in the best and most efficient manner possible. It would also be a good idea to render training to members of the health care team so that they can approach potential donors and families in a sensitive manner. To facilitate the process smoothly, they should be able enough to provide the necessary social and personal support during the process of mourning. Providers of health care also need to learn that respecting a dead person is a prerequisite of our humanity. It is also pertinent to mention that any reference to the deceased should be done with utmost sensitivity and using the most appropriate names. Furthermore, to compound the potential for transplants, providers of health care have a fundamental duty of rai sing the general level of awareness of needs. It should be done in a way that protects the rights and privacy of the patient, does not tamper with the medical process in any way and also does not remove attention from other urgent matters (NHMRC, 2012). References Shroff, Sunil, NCBI Legal and ethical aspects of organ donation and transplantation, (2009), Retrieved from: http://www.ncbi.nlm.nih.gov/pmc/articles/PMC2779960/ Flaman, Paul, Organ and Tissue Transplants: Some ethical issues, (2008), Retrieved from: http://www.ualberta.ca/~pflaman/organtr.htm Truog, Robert, The Ethics of Organ Donation by living Donors, (2005), Retrieved from: http://www.nejm.org/doi/full/10.1056/NEJMp058155 Thomas, Chris, Ethics around Organ Donation, (2009), Retrieved from: https://www.chf.org.au/pdfs/hvo/hvo-2008-1-ethics-organ-donation.pdf NHMRC, Donating organs after death, (2012), Retrieved from: http://www.nhmrc.gov.au/_files_nhmrc/publications/attachments/e29.pdf Caplan, Arthur, Organ Procurement and Transplantation: Ethical and Practical Issues, (2010), Retrieved from: http://www.upenn.edu/ldi/issuebrief2_5.html

Evaluating an essay in Everythings An Argument text

Evaluating an essay in Everythings An Argument text Introduction The book â€Å"Everything’s an Argument with Readings† was edited for the forth time by Keith Waters and published in December 2006. The authors of this rhetoric book are Andrea Lunsford, John Ruszkiewicz and Keith Walters. The main idea brought out to students in this book is that there must be an argument about everything. The arguments arise as a result of different ways of viewing things by different individuals. As the saying goes, â€Å"ones man’s meat is another man’s poison† so people have different views (Inness, 52).Advertising We will write a custom essay sample on Evaluating an essay in Everythings An Argument text specifically for you for only $16.05 $11/page Learn More In evaluating an essay, a website or any other work, there are some things that must be considered. The author or authors and publisher of the work must be considered. We have to know whether the writer is qualified to do the writin g in that field. We also look at the theme of the work and how evidence has been used in the source. It is also important to look at the relevance of the work to the study that has been conducted. In evaluating a work, we look at the timeliness and the credibility of the work (Inness, 68). This book is very useful to students as it helps them to know that their environment is full of arguments and thus they ought to make their own arguments. The aim of this discussion is to evaluate the essay, â€Å"Evictions at Sorority Raise Issue of Bias† by Sam Dillon (Lunsford, Ruszkiewicz and Walters 135). Discussion The essay â€Å"Evictions at Sorority Raise Issue of Bias† by Sam Dillon is written in a simple language and in the correct procedure that makes it a suitable source of information regarding the topic. The writer also uses evidence in his writing making the book a well-researched source of information. The writer also brings out both opposing and proposing points tha t make the argument progress. The essay is relevant to the topic and the purpose of the essay is brought out well. In the essay, the argument is about the data of a survey by a psychology professor at DePauw University. In the survey, the daughters of Delta Zeta were categorized into two groups, the daddy’s little princesses and the off-beat hippies meaning the chubby girls and the slender girls. 35 members of DePauw were interviewed on their dedication to recruitment (Lunsford, Ruszkiewicz and Walters 34). After the interview, 23 of the girls were told to vacate the sorority house. It was found that all the girls told to vacate were overweight and they were black. It was also found that the same girls were from Korea or Vietnam. The rest of the twelve girls who remained in house were slender and they were light skinned. The twelve girls were popular and social to the men in the fraternity too. Unfortunately, six of the twelve remaining girls opted to quit due to pressure and the unfair treatment (Inness, 82). These biased evictions resulted into many arguments that brought about deeper feelings to some (Lunsford, Ruszkiewicz and Walters 13). Ms. Holloway, a senior who had withdrawn from the department, was very bitter about this and pointed out the process was unfair because it meant that the overweight were not needed. The overweight were being rendered useless as Holloway puts it in her argument. Many people were annoyed by the argument.Advertising Looking for essay on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More Despite the many who were opposing this, some people were seen to propose the same. Some people said that the university was private and therefore they were free to decide what to do without consulting the government or any other department concerned with the same. Some observers also argued that the chubby girls were known to be stupid and thick. This was a stereotype that cou ld have advocated for the evictions. This meant that chubby girls could not qualify to be in Universities and they therefore had to be evicted. Some proposers of the evictions said that University was only to keep beautiful and slender girls who could party and not the chubby girls. As many people grew angry because of this, the ones who supported it were seen to be at the front. This turned to a serious argument that involved many Greeks (Inness, 27). Many of those who opposed this argued that Universities were places of learning and not for socialization and beauty. They said that the girls should have been helped to regain their body sizes and not to expel them from the University. This could also mean that the chubby people will be evicted from the country if the government does not take the necessary actions. Some could not accept this and they said that private Universities were to make their own rules and the chubby girls should join the public Universities. This was also und erstood by some to mean that the chubby were not allowed to be wealthy. When they are denied education, then it means they have to struggle to get their daily living. In addition, people are supposed to use their brains at work and not their body sizes. Thus, people are employed according to their level of education and not the size of their bodies. The president opposed this and he wrote a two page letter condemning the action. He said that this was against the laws of the nation and all people were supposed to be accorded same and fair treatment. At this point, the Dean of the University Cynthia Babington received many calls from parents and stakeholders condemning the evictions. The girls who remained in hostage were also very annoyed and Joanna Kieschnick, one of those remained, said that she could not stay and watch this happen (Inness, 82). Conclusion It can be inferred from the evaluation of this essay that this piece of writing is a good and reliable source. First, the autho r is qualified personnel making him worthy to do the writing. The author is also using evidence to prove his points, both the opposing and the proposing arguments. In any kind of argument, evidence must be included. The dean and other parties included in the essay by Sam Dillon make the essay well-researched. In arguing, the opposers and the proposers are giving reasons for the direction they have taken in the argument. The survey and the data got from it is also a reliable source of evidence as it can be proved. This could have been thought to be a small issue but due to the arguments, it became big to a point were the president had to intervene and state his position. It is therefore vey clear that everything is an argument.Advertising We will write a custom essay sample on Evaluating an essay in Everythings An Argument text specifically for you for only $16.05 $11/page Learn More Inness, Sherrie. American women and ethnic food. New York: University of M assachusetts Press, 2001. Lunsford, Andrea, Ruszkiewicz, John and Walters, Keith. Everythings an argument with readings. 4Edn. New Jersey: Paperback, 2006.

Life of Al Capone essays

Life of Al Capone essays Imagine a city where gangster ruled. In the 1920s, Chicago was a town known for being controlled by its criminal element. Half of the police force was paid by mob rulers; illegal alcohol was flowing free in the streets during the Prohibition Era; and the fire of tommy guns was a familiar sound to everyone who lived in downtown Chicago. In the windy city, Al Capone was the epitome of a gangster whose lifestyle involved crime, prostitution, and bootlegged alcohol. In his youth, Al Capone already started a life of crime which led to his being a notorious gangster as an adult; however, it was not his violence but his lifestyle that brought about his demise. As a child, Al started to become involved with some gang-related activities and also met some people that helped develop a lifestyle that shaped the way he would live. Al Capone came from a humble beginning. Gabriele Capone, a barber, and Teresina Raiola, a seamstress, were both born in Naples, Italy, where they were married. (Al Capone) They had three children in Italy, but desired a better life for their family. They decided to move to America, the land of the free. Once, in America they made their home in Brooklyn, New York. This is where their fourth son, Alphonse Capone, was born on January 17, 1899. Though living in poverty, their parents provided a decent standard of living for their children. When Capone was old enough to start school Als parents sent him to a public school in Brooklyn. Later he dropped out at the age of fourteen due to a fight with his teacher and the schools principal. Now, Capone had plenty of free time on his hands. Family members and friend s noticed that Al was very wise when it came to living on the streets of New York. He had a clever and somewhat ingenious mind when it came to life on the street. He had what most people called street smarts. Now that Capone was spending more time on the streets, he starte...

Service marketing report 2 Essay Example | Topics and Well Written Essays - 750 words

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Describe the particular business and its operations, as well as Essay

Describe the particular business and its operations, as well as industry challenges and opportunities it faces - Essay Example It is one of the largest luxury hotel chain headquartered in Maryland. Hospitality industry is one of the emerging industries around the globe. The hospitality & tourism sector is one of the major global economic growth drivers (Papatheodorou 2006). Company’s product, services and facilities Marriott International has nearly 3,800 properties around the globe. The organization has employed almost 144,000 employees globally. Marriott International is considered as one of the most ethical companies. The organization is recognized as a US based MNC. The organization manages and franchises an extensive portfolio of hotels, resorts and lodging facilities. The organization operates its business practices in more than 74 countries around the globe. Marriott Hotels & Resorts, JW Marriott Hotels & Resorts, Renaissance Hotels and Gaylord Hotels are the successful and popular properties of Marriott International. All the properties and extended brands provide simple, elegance and inviting atmosphere to its guests. As these are luxurious hotels they provide several premium services to its guests including fine dining, signature service amenities, twice-daily housekeeping, 24-hour room service, business & fitness centers, concierge services and deluxe & suit level of comfort-personal services. JW Marriott is one of the leading and popular brands of Marriott International. The properties of Marriott International are considered as one of the largest accommodator in global luxurious hotel chain industry. Discussion It is clear from the above discussion that the luxury hotel chain has a significant client base. The organization is popular for providing luxurious and premium hospitality services to its customers. Target Market Luxury, comfort and premium customer service are the major business mantras of Marriott International. People of upper income level are the major target customers of Marriott International. They mainly target business executives as their potential c ustomers. In addition to these Marriott International tries to influence several people of middle class income level through select services. Fairfield Inn and Suits is the example of select service lodging group that influence the people of middle class income group to experience the facilities and services of Marriott International (Tranter 74). However, it can be stated that effective product and service differentiation and effective customer satisfaction help Marriott International to achieve a potential competitive edge within hospitality and tourism industry. Effective marketing mix strategy helped Marriott International to reach its chosen target market. Marketing Mix Marketing Mix is one of the important strategic tools that help an organization to develop

Extended commentary of During Wind and Rain by Thomas Hardy Essay Example for Free

Extended commentary of During Wind and Rain by Thomas Hardy Essay On the Title: An ambiguous and interesting choice of title, in that it is – as I will show – both incongruous with the tense (or time-scale) used in the poem and draws the reader’s attention to descriptions of the weather. The word â€Å"during† makes the weather conditions affect the present. However, the poem is mostly written in the historic present and many of the stanzas depict images of bright, pleasant days – not the â€Å"wind and rain† alluded to in the title. There is clearly an intentional discrepancy being orchestrated here by Hardy. Quote SLS: â€Å"Beware â€Å"during†, the incongruous preposition.† Overall Structure: Four stanzas of seven lines, with a very strange (but regular) rhyme scheme. Hardy uses a very odd structure indeed. The rhyme scheme utilised in the poem consists of: ABCBCDA. There are multiple effects of this: * The sixth line in the stanza breaks the poetic flow of the stanza, as it is the only line not to rhyme with another – hence acting like a mid-stanzaic volta. It draws attention to itself. Therefore, it should come as no surprise that the sixth line of every stanza breaks away from the theme of familial happiness painted in the previous five lines, and turns the subject to the contrasting theme of death. Observe the refrains used! * The drawn out â€Å"A† rhyme encompasses the entirety of each stanza. Given that the last line (about death) is linked to the first (about life), is Hardy trying to show the unavoidable connection of life and death? * Seven lines to each stanza perhaps represent a week, just as the four stanzas represent the seasons? Very poor allusion. Themes: Death, Family life, Time, The Seasons. Difficult Language Notes: â€Å"Blithely† means â€Å"happily†. First Stanza Notes: â€Å"They sing their dearest songs – He, she, all of them – yea, Treble and tenor and bass, And one to play; With the candles mooning each face Ah, no, the years O! How the sick leaves reel down in throngs!† This poem is one full of repetition and refrain. The general layout of each stanza, in terms of theme, organisation and repetition of certain lines, remains constant. Each stanza, for example, opens with an image of a family – presumably the same one throughout – in a place, or carrying out an action, in a unified and â€Å"happy† way. This stanza evokes a scene of the Victorian family gathered, singing, around a piano (â€Å"one to play†), as piano playing and â€Å"sing-a-long† was, of course, very common in Hardy’s time. Note how he only uses personal pronouns; distancing effect? Hardy goes to perhaps extreme lengths to show the family’s unity. On a critical note, one could criticise his rather inefficient use of the first four lines of this poem, but that is not our aim. Some analysis: * â€Å"They sing their dearest songs†. Note the use of a superlative adjective in â€Å"dearest†. It is the first of many. We may query its meaning; perhaps it indicates a certain reverence to familial attitude, both in Hardy and in the family itself. They are enjoying it! * â€Å"He, she, all of them.† Illustrates a togetherness within the family – one which (as Hardy will later comment upon) Death inevitably overcomes. The following line regarding the different musical voice (â€Å"Treble and tenor and bass†) illustrates a similar thing, but is used to point out that Death affects all elements of family, regardless of age. How very depressing – we’re only at line 3! Even better, he does this in all stanzas. * â€Å"– yea† Note use of colloquial (conversational) affirmative. Not only is it used to force the rhyme scheme, but it contrasts with the later â€Å"Ah, no†, which is negative. Hardy does this in all stanzas. Without jumping ahead, however, it is simply a friendly comment of approval. * â€Å"With the candles mooning each face† Night time scene. Interesting, seeing as it contrasts with the other images presented, which are all in bright daylight. * â€Å"Ah, no; the years O!† Thus we encounter the â€Å"inter-stanzaic volta†. Not only does the rhyme scheme depart from regularity (We label the sixth line in all stanzas the ‘D’ rhyme, as it is the only line not to have a rhyming companion). It signifies a departure from the pleasant theme of the unadulterated joy of family life, and an arrival at the theme of its death – or the fact that it is all going â€Å"to pass† eventually. As before mentioned, the â€Å"Ah, no;† contrasts with the previous affirmative. The actual sense of this line is rather obscure. We assume that Hardy is implicitly commenting on the fact that â€Å"the years† take away/ damage the family life – as they pass, so does the family and its happiness. â€Å"O!† is an ejaculation, expressing sadness or mourning for the family. * â€Å"How the sick leaves reel down in throngs!† Hardy furthers his ideas about death. Here is a line referring to the autumnal decay of life – leaves falling – and the way in which it precedes Death. Note how the leaves, when considered in â€Å"throngs†, may represent people? In the same way, a â€Å"reel† is a type of dance; is this (a slightly sick) dance of death? Unlikely, but we must remember that Hardy has no qualms with tragic irony. Second Stanza Notes: â€Å"They clear the creeping moss – Elders and juniors – aye, Making the pathways neat and the garden gay; And they build a shady seat Ah, no; the years, the years; See the white storm-birds wing across!† Once again, Hardy begins his stanza with an image of the family, this time in the garden – presumably in spring, as suggested by the fact that they are clearing the remains of winter (â€Å"the creeping moss†), whilst he describes the garden as â€Å"gay†. One can immediately recognise the structural similarities shared with the first stanza, as well as the meaning behind the â€Å"pleasant† image. * Note that Hardy now observes that both â€Å"Elders and juniors† participate – again, he differentiates between the different members of the family, but now uses the factor of age, as opposed to musical voices. This serves only to strengthen the original analysis; that unity may be visible and, indeed, enjoyable, but it is only fleeting in the face of Death. Lovely * Observe how the family’s actions are arranged around both â€Å"making the place neat/pretty† and around comfort. â€Å"Making pathways neat† and â€Å"building a shady seat† have only temporary effects upon happiness – the â€Å"moss† will grow back, the pathways will become untidy in time, when Winter (representing Death and decay) comes. Thus we find that Hardy is setting up, within his â€Å"pleasant† image, the backdrop upon which he wishes to point out that all happiness, joy – and life itself – is fleeting. * Or is it an image of the â€Å"futility of human endeavour† – the weather will erode the order imposed upon it, and ultimately Death will prevail? * On an aside: evidence for the scene being set in spring: if the seat is shady, then surely the sun must be out in broad daylight – not a symptom commonly associated with the Wintry illness! Ah, no; the years, the years; See the white storm-birds wing across! And yet, on cue, Hardy revives his alternative theme – this time with a slightly different D rhyme/phrase. The colloquial negative remains, but Hardy uses the echo of â€Å"the years† to emphasize the passage of time. He uses the same phrase in the fourth stanza, yet repeats the primary ejaculation in the third stanza (they alternate). The final line of the stanza is rather interesting. â€Å"Storm-birds† sound like mythical beasts – perhaps the extremity of phrase reflects that of Death? – yet they are most likely geese, flying away before Winter comes. It is not as disturbing an image as that of the leaves â€Å"reeling†, but it again points to the same idea. The use of strong verbs in all final lines in all stanza adds to their strength: â€Å"reel† in Stanza One, â€Å"wing† in the second, etc. â€Å"To wing† itself is an unusual choice, perhaps adding to a sense of the supernatural. Think back to â€Å"Neutral Tones† and the â€Å"ominous bird a-wing†. The verb has the same effect here. Third Stanza Notes: â€Å"They are blithely breakfasting all – Men and maidens – yea, Under the summer tree, With a glimpse of the bay, While pet fowl come to the knee Ah, no; the years O! And the rotten rose is ript from the wall.† Here Hardy is at last explicit about the season and its effects; much as Autumn and Winter are representative of Death and decay, spring and summer bear idyllic delights. In this stanza, we find ourselves in the latter. One cannot â€Å"overdo† the emphasis which Hardy applies to the seasons. He pictures human life as tragically linear, whilst comparing it to the inevitably cyclical seasons. In the end, the seasons – especially Winter – bring about the decay of a finite life. And yet, to begin with, this stanza suggests that the family are blissfully unaware of that fact. * Once again, we find the family in unity and happy – seeing as they are â€Å"blithely breakfasting† – suggesting a disregard for the potential decay and sadness. They appear to live in the happy present. * It has been suggested that the family have now grown up, seeing as they are now described as â€Å"Men and maidens† as opposed to â€Å"Elders and juniors†. Side point – no way to substantiate claim. Of course, now Hardy differentiates between them using sex – all the more differences which Death can overcome. * Allusions to an Arcadian ideal – a perfect landscape, full of happiness – are impossible to avoid. â€Å"Under the summer tree / With a glimpse of the bay†; it sounds more like Tuscany than Britain! Of course, Hardy is not that explicit. The â€Å"bay† may just as well be a bay tree, as much as a bit of coastland. Still, the image remains idyllic. And yet, â€Å"I [Death] am here†. * â€Å"The pet fowl† may represent a further source of happiness – domesticated or agricultural livestock have always been kept for the happiness of one’s stomach or one’s heart. Either will do. More human endeavour to be laid waste to by Death? Here, as usual, the poem breaks away and returns to the original ejaculation about the years passing. Note how the â€Å"O!† lengthens the line – it slows the reader down. Otherwise analysed above. The final image evocative of Death, however, is of our greatest interest: â€Å"The rotten rose is ript from the wall.† Again, an ambiguous phrase creates the sense of sickening mystery which Death itself possesses. Not only does the obvious alliteration of the â€Å"r† sound mount both the tension and force placed upon the final verb, but it also mirrors the ugly nature of the act itself. â€Å"Ript† is merely an archaic spelling of â€Å"ripped† – the sense is the same and bears the same strength. Yet who, or what, rips up the rose? Obviously, the image is representative of Death claiming a life; the verb suggests an unpleasant or untimely death. Quote SLS: â€Å"A complete severance from life†. Perhaps we can extrapolate this further to make a comment on the cruelty of Death in Hardy’s eyes? It may well be the wind. This would fit with the title, although we must still ponder the incongruous preposition, â€Å"during†. Perhaps the entire image is metaphorical, and Death is simply tearing a previously beautiful flower (â€Å"rotten† is probably representative of â€Å"old†) away from life? Fourth Stanza Notes: â€Å"They change to a high new house, He, she, all of them – aye, Clocks and carpets and chairs On the lawn all day, And the brightest things that are theirs Ah, no; the years, the years; Down their carved names the rain-drop ploughs.† Clearly the family have grown wealthier, to move house – and, it seems, they have moved quite literally â€Å"up† in the world, as it is a â€Å"high† one. One may question whether this stanza overly reflects upon the materialistic joys of the world. Maybe that is Hardy’s intention. I doubt, however, that this is an explicit attack upon those who value material objects; rather a memento mori, in that, despite the temporary pleasure of wealth and possessions, Death will always claim victory. Deeper analysis: * Note how we have returned to â€Å"He, she, all of them†. Have we come round in a full generational cycle? * The weather remains good, as the family display their possessions on the lawn, presumably as they either prepare to move them to the new house from the old, or simply before they have been properly installed. Clearly Hardy is using summer to represent joy and prosperity. * The language bears little complexity – hence little analysis! Is this done to reflect the simple, but enjoyable, pleasures of materialistic desires and good weather? * â€Å"Brightest things which are theirs†. Note another superlative. Relevance/ importance, other than to add emphasis? (Have previously analysed the secondary ejaculation. Now repeated.) The final image of the poem is possibly the most interesting, dramatic and explicit. â€Å"Down their carved names the rain-drop ploughs.† Here Hardy at last makes an explicit reference to the subject of death, in that their â€Å"carved names† are grave stones, whilst also tying in the title (with the reference to the weather). Primarily, we are shocked by the contrast; clearly, Hardy is imagining the same individuals with whom we are now familiar (as â€Å"the family†) as being dead. They have been buried. This is a very sudden and rather upsetting realisation. Hardy very successfully makes his point about the frailty and temporal nature of life. Their successes and happiness are irrelevant. How depressing! Worse, Hardy suggests that the weather erodes them not only in life, but also destroys (â€Å"ploughs†) their memory in death; the rain drop appears to be eroding away the names from the stones. This insensitivity contrasts with the use of â€Å"names†, which are highly personal. Perhaps, however, Hardy intends â€Å"ploughs† to be positive. As in the agricultural sense, the rain drop prepares for new growth? Final note: Is the narrator writing the poem in the grave-yard? Are the images he recollects merely his memories of a family now dead – the images of Death are all happening around him â€Å"during wind and rain†? Clever point. Perhaps.