Globalization and its impact on the Public Sector Essay Example for Free

Globalization and its impact on the Public Sector Essay INTRODUCTION Globalization can be seen as a new phase of internationalization of forcing companies and countries reciprocally depend on degrees in the past. Here you can have globalization as the third phase of the internationalization of markets, the first of these phases properly called internationalization, ranging from late nineteenth century to the First World War, in which no economic sovereignty and international exchange and the second phase of Globalization, which runs from the end of World War II until about seventy years, time in which multinational companies begin to operate on a truly global basis (Peter, 2006). With the globalization of the modern world, businesses and government entities are forced to confront their results beyond its borders, in the fields of production quality and public administration, being necessary to rethink traditional management schemes within organizations. High competition forces that improve the quality of products and services and modernize the processes required must necessarily create a culture of modernity and innovation, on the staff of the entities in the public and private sector. The goal of globalization is no longer penetration neighboring market, but world trade, and standardizing it is the best instrument to achieve new trade realities. Thus, this brings to light what is public administration, since it is closely linked to what is trade and market. _DISCUSSION_ Administrators agree perceive the organizational environment as uncertain and turbulent of increasing complexity, and draw attention to the shape or style of thinking required to address more effectively the change phenomena. At present, the intensity and speed of global changes in the economic and social environment determines the need to know in advance the direction you point these changes and megatrends. The major changes are slow to form and once installed, its influence is felt for a long time in individuals and organizations. In terms of some management specialists, the adaptability of the organization and therefore their ability to survive depends on its ability to learn and act upon the changeable environmental conditions. In understanding the phenomena that affect the public-private sphere, the State-Society is the major element in understanding the context in which hatch and informational processes and flows of the social world are developed. The State in its historic role as sociopolitical computer centralizer actions and decisions of socio-economic and cultural development of a country, is characterized by being constituted by institutional relevance actors: political parties and groups, trade unions, universities, media communication, among others, all active and engaged in the debate of major national issues participants. In this context, information channels are open and thus in the debate and discussion agendas are present from major structural changes to the discussion of basic problems of society, creating an interaction between all actors identified (Peters, 2001). From the change in the political system two elements characterize the new process: the role of the state comes into question, and the discussion focuses on the redefinition of it. Moreover, the market emerges as a new player with that also produces a redefinition of public-private relationships. The private sector breaks into many fields hitherto proprietary state action, the most notorious health, education and social security, resulting in double circuits of information: public and private. Radical changes in the early affect state-society relations are produced.  The state is directing its own administrative decentralization process and starts a new institutional framework. All these situations create new information flows in new directions and to new target groups. Centralized information becomes part of the State surpassed role. The legitimacy of the information is questionable and of course the reliability of it is also debatable. However, the changes that occur within the state and therefore in society begin to produce positive impacts on productivity levels, service efficiency, technological upgrade that streamlines the bureaucratic processes and a series of other events in the reformulation of the role of the state is designated as a profound reshaping of the state apparatus and at the same time, a substantial improvement of the State, as being able to regulate the production and processing of lead in achieving social equity. _Changes in Management Due to Globalization_ Within this perspective comes hard on the concept of intelligence, applied to the social field in general as well as to a particular organization. Concept defined as the ability to understand and even anticipate the behavior of the various environmental factors that affect or influence negatively or positively the development of a program or project. This advance knowledge is a prerequisite for organizing and planning the activities of organizations and individuals, in order to anticipate, minimize or neutralize impact or influence of changes in the internal activities of the organization and its relations with the surrounding frame of reference . Some organizations have the ability to adapt quickly to change, naturally occurring in the joints between the various work areas. It allows them to survive in the turbulent environment, among other conditions, your creativity or ability to conceive and imagine alternatives and new solutions beyond the traditional frames or thought patterns (Farazmand, 2012). The organization ceases to be regarded as a mechanism and tends to be conceived as a living organism, endowed with intelligence. In this context we can speak of a corporate intelligence internally structure the organizations and allows them to react to changes in their environment also based on the use of information. Such organizations, also known as the third typeenterprises, the authors G. Archier and H Serieyx have the following characteristics: Be constantly alert to events in the environment. Have organizational structures and rules that ensure flexibility and speed of adaptation. Individuals and groups articulate the organization and contribute to their full potential. Each member of the organization is constantly exposed to market pressures and customer expectations. The organizations projects are conceived, shared and accepted by all members of the organization. The work structures are focused on problems without choking the hierarchy. The organization ensures each official smart, useful, challenging work, also investing in the continuing education of staff. _Productive Transformation Process_ The marked acceleration of scientific and technological change brings many challenges in the economic field, the need for flexibility from the production system to make competitive adjustments, to expand trade by way of differentiation. Each country must seek to create in the international market its own space on the basis of new technologies (Farazmand, 2004). In the field of production of goods and services, the world is in one of the greatest moments of innovation and change, based on the knowledge-defined as the most expensive of the products of the modern era. Knowledge management supported by advances in information, computing and communications, offers possibilities of radical change, creating opportunities for new technologies, competitiveness, new markets. In the public sector, production processes undergo changes to adapt to the new demands generated by the private sector in those areas in which the State assumed key roles in development. The scope, variety and extent of the changes, which are generated in the information sector, the new organizational paradigms, should trigger an intensive process of studies and research in the area, so as to make the necessary adjustments in the production processes of information current and / or, when necessary, to design new components in these processes (James Van, 2004). Oriented training human resources policy focuses on the essential aspects of productive transformation: growth and equity. The training of human resources in this context should also increase productivity, support worker flexibility to adapt to the changing needs of the productive sector. Technology policy should aim at strengthening the productive transformation policies and strengthen national and regional innovation system. Must be well integrated with the industrial, agricultural, educational and trade policy. You can achieve your goals if a suitable economic and social environment, since the innovation process has a systemic character and requires several interrelated elements. The strategic dialogue, as proposed by ECLAC, comprises a set of explicit and implicit reaching agreements between the state and the main political and social actors around the productive transformation with equity, and also about the consequences policy and institutional innovations needed to achieve it. The economic transformation strategy posed ECLAC is conceived as part of the conditions of the international economy in the outer and maintaining macroeconomic stability, development financing, maintaining  social cohesion and consolidation of democratic processes within (Gareth, 1988). _Transforming the Work Environment_ Associated with global changes in the organizational structures should be considered external factors: economic, social, political, technological and other as competition, labor market, etc. Such administrative language in examining the opportunities and threats presented by the environment to the organization and its members, comprising also analyze the implications that the forces of change are internal work processes in the organization. The work environment is undergoing major changes due to the impact of external factors among other aspects of the new objectives that organizations are posed by the internationalization of the same, the transition from production companies to utilities, the need for human resources in technologies, by increasing interrelationships of public and private sector, etc. It is argued that the technological revolution affects the levels of employment, working conditions and social organization and the application of computer science, robotics and other automation involving a small group of overspecialized workers and a large number of unqualified workers. However, the forces of change can also arise within the organization or individuals that compose themselves. The work environment of the organization is under pressure from those who want change and those who oppose tenaciously (Robert, 2009). The organization must adapt or fundamentally change strategies and plans created for different situations and contexts. In this scenario, the training of human resources is a must for the new management style component. Learning new technologies and developing new skills conducive to the efficient performance of individuals can not be absent from any policy to improve the work environment. While it is not the intent of this document describe enter multiple situations affecting the organizational structure and respective management approaches in solving  problems, mainstreaming workplace transformation aims to support the understanding of the issues new organizational forms, examining the competitive environment, adaptation to the new, the educational needs of human resources and the occurrence of the information sector in all strategies of the organization. _CONCLUSION_ Globalisation has catalysed the need to accelerate public sector reforms in developing countries and the need to set up correctly-working institutions. The time is ripe for reform. The challenge will be to adapt the model to different social, economic, political, legal and cultural contexts. REFERENCES Farazmand (2012), Chaos and Transformation Theories: Implications for Organization Theory. _Public Organization Review_ 3(4)/2003: 339-372; James Van (2004). Resistance to Change and the Language of Public Organizations:†¦_Public Organization Review_ 4 (1): 47-74. Farazmand (2004). Innovation in Strategic Human Resource Management: Building Capacity in the Age of Globalization. _Public Organization Review_ 4 (1): 3-24. Gareth Morgan (1988). _Riding the Waves of Change._ San Francisco, CA: Jossey-Bass (HR). Robert Golembiwski (2009). _Handbook of Organizational Behavior_, new edition. NY: Marcel Dekker. French and Bell (1999). _Organization Development_ Englewood Cliff, NJ: Prentice-Hall (HR). Connor and lake, _Managing Organizational Change_, 2nd ed. (1994) Peters, Guy (2001). _The Future of Governing_, 2nd ed., or the latest. Lawrence, KS: University of Kansas PressSenge. Peter (2006). _The Fifth Discipline: The Art and Practice of Learning Organization._ NY: Random House/Garden City, NY: Doubleday.Skinner, B.F. (1948, 1986, 2005), _Walden Two_ (small paperback$2-3 online), Hackett Publisher.

The Perks Of Being A Wallflower

The Perks Of Being A Wallflower The Perks of Being a Wallflower takes us to adolescent places we either know or remember well: the heart-fluttering first crush or the high-school obsession with an SAT score. Yet despite the familiar material in The Perks of Being a Wallflower material that will be especially recognizable to those who have read the young-adult novel on which it is based the disjointed but refreshingly earnest movie ultimately establishes itself as a charmer. While Stephen Chbosky directing from his screenplay, based on his 1999 book occasionally leans a little hard on the overtly sentimental, he succeeds at the most important element in any film about that bumpy path from pubescence to adulthood: He makes us feel young. Charlie (Logan Lerman of Percy Jackson the Olympians: The Lightning Thief), having recently lost his best friend to suicide, is entering high school with no acquaintances and no notable romantic history but an enormous appetite for making mix tapes and reading every classic work of fiction that his affable English teacher (Paul Rudd) slips him for extra credit. When Charlie meets Patrick (Ezra Miller) and Sam (Emma Watson) seniors, stepsiblings and self-defined misfit toys he suddenly finds himself with two spirit guides willing to usher him into a world of Rocky Horror Picture Show screenings, marijuana brownies and the first glimmers of unrequited love. One could argue that Chbosky adheres to his original work a bi t too closely; there are moments in Perks when scenes flow abruptly from one to the next, as if the filmmaker is racing to squeeze the most crucial plot points into a 103-minute running time. Still, the performances by the charismatic young actors particularly the uber-confident Miller compensate for any missteps. The other star of the movie is the soundtrack, which, in keeping with the early-90s setting, spills forth a parade of melodies from the Cocteau Twins, Cracker and the Smiths. That makes Perks a film designed both for nostalgic Generations and the text-addicted kids of today. It is a movie for anyone who has ever ridden in a car beside his closest high-school friends with his hair whipping in a liberating weekend-night wind and his heart filled with a sense of the infinite. According to Charlie, since the dawn of motion pictures, music has played an integral part of the cinematic experience. Before the advent of talkies, music quickly became a necessary tool to aid the narrative. These conventions have become moviemaking standards and are still used today. The use of music is a vital part of a movie. It helps create the emotion in the viewers; where as a film with no music would be flat. Not only is it used to convey the emotion but to: heighten drama, establish time, advance the story or even mislead the viewers. Since the movie the perks of being a wild flower was written in the late 90s, the directors choice in music was well suited for the movie. For example, in the scene where the trio enters the tunnel and Sam (Watson) stands up; all of a sudden the song Heroes by David Bowie come on the radio and later or ends up being blasted through it. This song is significant there because Sam was standing up in the car while entering the tunnel, which gives the viewers the feeling that even for one day they could be heroes and lovers. If any other song was played in place of that, it would not have created the same feeling. Similarly, the song Asleep by Smiths is one of the many songs that Charlie likes to listen to. This song fits well in this movie because the lyrics of the song repeat itself, as it does in Charlies playlist. Acting is equally or even more important than sound. Just because the sound is great doesnt make much difference if the actors and the acting is not there. The roles of Sam, Patrick and Charlie are played equally talented teens. Sam played by Emma Watson was an outstanding performance by her. Ms. Watson is known for her character, Hermione from the Harry Potter Series. Although she has an accent, she worked on it and strived to sound like any old American teenager. Emma Watson was a good choice for this role because of her short hair; she fit the character as a rebellious, doing whatever they want kind of teenager. Logan Lerner plays the role of Charlie, a lonely soul, does a fantastic job in playing in playing the part. He is famous for is fabulous role in Percy Jackson and the Olympians. Charlie is a delicate character and has to be portrayed in a delicate manner. Although, other roles were important, the most critical role in the movie is that off Charlies. Mr. Lerners character h as to quickly gain attraction and be likeable by the viewers; otherwise the movie would seem pointless. Another major character in the movie, Patrick played by Ezra Miller, is to help guide the other characters to final destination so to speak. Millers ability to be comical and serious fits the character he played. He does an outstanding job as a scene-stealing, impossibly cool, life-of-the-party, openly gay senior Patrick. The three actors did a phenomenal job at playing the part. In my opinion, The Perks of Being a Wildflower is a fantastic movie that takes me back to my high school days. I can relate to the movie because I too was a lonely freshman entering high school, with the hopes of making one friend other than my physics and math teachers. However, this movie falls into a lot of clichà ©s. Just because this movie is set in the 90s, doesnt make the bells and whistle gays and drug abuse, more superior to other films in the same genre. The teen-film genre about a teen trying to fit in with others is a popular genre, but what made me like this movie is the personal connection I felt with the character Charlie. Being one of his first films, the author and director of this book and movie, Stephen Chbosky, does a phenomenal job at representing the book. Being based on a book, there are some differences between the two to a certain extent. For instance, in the book Patrick and Charlies relationship is much tenser than that portrayed in the movie. If I had to guess, the director probably didnt have enough screen time to have that scene develop, or perhaps to have a more emotional connection to the director. All in all, this movie was fantastic and would recommend anyone to go watch. One thing I know for sure is that I wouldnt mind watching it a second or third time.

William Faulkner’s An Odor of Verbena †An Act of Courage :: Odor Verbena

William Faulkner’s An Odor of Verbena – An Act of Courage William Faulkner’s short story "An Odor of Verbena" is the tale of a young, Southern man, Baynard Sartoris, who must come to terms with his father’s sudden (but not entirely unexpected) murder. Because this murder takes place in the decade following the Civil War, young Baynard is faced with the South’s ancient honorary code. This code dictates that, as the only son of his father, he must avenge this death. Should Baynard fail to retaliate on his father’s behalf by confronting the murderer, Redmond, who once was his father’s business partner, both Baynard and his family would lose face within their community. Faulkner uses the two primary women of the story to represent the two options open to young Baynard—each is trying to pull him in an opposite direction. Drusilla, Baynard’s stepmother, and his Aunt Jenny represent the two conflicting views and solutions that Baynard must struggle with. Does he challenge Redmond to a duel? or merely walk away from the situation. Both women try to work on Baynard’s emotions and intellect in their attempt to sway him to their conflicting points of view. Either choice could have a lasting or fatal consequence for Baynard and his family. In this story Faulkner appears to be using Drusilla as the primary voice representing the old Southern honor system, an honor system that is distinctly masculine. As the grieving widow, it is Drusilla who seems to be pushing the hardest for retribution in the form of a duel—an option that would put Baynard’s life at risk. Baynard is barely home after his long ride back from college when Drusilla directs, not asks, him to take the dueling pistols (Faulkner 459). Drusilla expects Baynard to challenge her husband’s killer with "the long true [dueling] barrels true as justice" (Faulkner 459). She is inflamed and passionate about Baynard’s chance to kill and speaks glowingly of what so many Southern men in the same position must have thought: "to be permitted to kill, to be permitted vengeance, to take into your bare hands the fire of heaven that cast down Lucifer" (Faulkner 460). Drusilla expects that Baynard one day will be grateful for her support. She tells him that "you will remember me who put into your hands what they say is an attribute only of God’s, who took what belongs to heaven and gave it to you" (Faulkner 459).

Use of Ethos in Political Campaigning :: Persuasion Rhetorical Analysis Essays

Use of Ethos in Political Campaigning Political campaigning, is it annoying? Many people would agree that it is, but if one looks closely behind the face value of the so-called annoying promotion, one may find a soon to be political figure using a perfect example of persuasion known as rhetoric. Breaking down the rhetorical theories applied to a campaign image can make the political figure seem a lot more interesting. Al Gore and the Democratic party, for example, used name and reputation to run for president of the United States in 2000. An advertisement found on the internet in 1999/2000 proves use of the three theories of rhetoric- ethos, pathos, and logos. Aristotle was one of the first persons to use rhetoric as well as apply it to speech and writing. By referencing to the rhetoric used, one can see how this ancient style of persuasion has lasted long into the twenty-first century. One can also see how rhetoric works on us as a society today. In a photogragh produced by the Democratic party of 1999/2000 situated ethos was used to promote Al Gore. He was vice president in the same year the advertisement was promoting him, and was using his reputation as vice president to run for president. So it was only fitting that Al Gore would be centered in the photograph. He was not the main focus of the photograph, but definitely big part of the advertisement. The main focus of the advertisement was the text. The text was very easy to notice with a background that appeared to be a hand-painted city of many colors. The city seemed to be something much like what one would see on a cartoon. In large, white print painted over the colorful city were the words A Voice for Working Families. By using this text the Democratic party was using honorific language (pathos). The colorful background could be interpreted as pathos by appealing to the audience visually. The text was being used as a tool to relate and speak to primarily middle Americans also known as the blue collars of society. With this text Al Gore was saying without speaking, he could relate on their level and he was willing to be their voice in government. Al Gore was using positive text by letting the Americans in the middle class know that he was taking their concerns seriously. As well as the city of colors, the white text, and Al Gore there were four people in the advertisement.

Mosquito :: essays research papers

In the article â€Å"The Mosquito in the Net,† author Marc Gunther explores the impact of a small environmental group, Rainforest Action Network, on corporate giants such as Citigroup, Home Depot, Ford, and others. Gunther provides examples of how corporations are influenced by RAN’s less than conventional campaigns and how corporate environmental polices are changed in response. By applying the six theories, one can gain a better understanding of how RAN’s tactics are justified and effective. The utilitarian theory seeks the greatest good for the greatest number of people. In the article, the effort of RAN to hold corporations to a higher environmental standard appears to support the utilitarian theory. For example, RAN targeted Citigroup for its support of logging, mining, and oil-drilling projects due to the impact on rainforests, indigenous people, and the acceleration of global warming (Gunther, 2). Global warming, although a very long term problem, clearly has a world wide impact. Thus, by applying a utilitarian approach it appears that the greatest good for the greatest number of people is met by RAN’s efforts to stop global warming. Under the rights theory, consumers and corporations have the right to choose. Consumers must have the ability of choosing what is good or what is bad, without influence from third parties (Weiss, 88). From the article, it appears that RAN is a third party influencing both corporate decisions. For instance, RAN turned buyers against Boise Paper in order to influence where and how Boise purchases wood for their production of paper (Gunther, 4). However, most Americans have a low regard for big business, and most believe that RAN’s efforts are protecting the environment, thus RAN is essentially protecting the consumers’ rights from big business (Gunter, 3). The justice theory states that one must verify whether RAN’s efforts to influence corporate policy and decisions are a violation of the law (Weiss, 87). With a budget of $2.4 million and a staff under 30, RAN has to resort to some unique techniques to influence corporations that rank on the Fortune 500. These techniques include street theater, internet organizing, celebrity endorsement, and others, all for the purpose of bothering corporations until they give in (Gunther, 2). As long as the tactics used by RAN are legal, they are justified under the justice theory. The application of the free market theory assumes that as long as corporate action is not breaking any law; no interference by the government is essential (Weiss, 168).

Succubus Blues CHAPTER 24

â€Å"Well?† Roman asked softly. â€Å"What do you think? Will you go with me?† â€Å"I don't know,† I replied, looking down. â€Å"I'm afraid.† A tremulous note hung in my voice. He turned my face toward his, obviously concerned. â€Å"Afraid of what?† I looked at him through my lashes. It was a demure action. Vulnerable, even. Hard to resist. I hoped. â€Å"Of†¦ of them. I want to†¦ but I don't think†¦ I don't think we could ever be free. You can't hide from them, Roman. Not forever.† â€Å"We can,† he breathed, putting his arms around me, his heart swelling at my fear. I didn't resist at all, letting him press his body up against mine. â€Å"I told you. I can protect you. I'll find the angel tomorrow, and we'll leave the next day. It's that easy.† â€Å"Roman†¦Ã¢â‚¬  I stared up at him, my eyes wide, the look of one overcome with some emotion. Hope, maybe. Passion. Wonder. I saw my expression mirrored in his own, and when he leaned down to kiss me, I didn't stop him this time. I even kissed him back. It had been a long time since I'd kissed simply for the sake of kissing, for the feel of his tongue gently pushing into my mouth, lips caressing mine as his hands held me tightly to him. I could have kissed like that forever, just enjoying the physical sensation, devoid of any succubus feeding. It was magnificent. Intoxicating, even. There was no fear. Roman wanted more than kissing, however, and when he pulled me down, right onto my living room carpet, I didn't stop him then either. Obvious heat and yearning filled his body. Yet, he moved carefully and slowly over me, showing a restraint that surprised and impressed me. I slept with so many guys that yielded right away to their own needs that it was downright astonishing to have someone apparently concerned with my fulfillment. No way was I complaining. He kept his body against mine, so there was no space between us as he continued kissing me. Eventually he moved from my mouth to my ear, tracing it with his tongue and lips before shifting to my neck. My neck has always been one of my more erogenous places, and I exhaled a trembling breath as that clever tongue slowly stroked the sensitive skin, making gooseflesh rise. I arched my body into his, letting him know he could have expedited things if he wanted, but he seemed to be in no hurry. Down, down he moved, kissing my breasts through the delicate charmeuse of my shirt until the fabric was wet and clung to my nipples. I sat up so he could pull the shirt off me entirely. While he was at it, he slid off the skirt too, so I was left only in panties. Still focused on my breasts, however, he continued kissing and touching them, varying between soft, feathery kisses and hard, biting ones that threatened to leave flowering purple bruises. At last he slid down, trailing his tongue along the smooth skin of my stomach, pausing when he finally reached my thighs. Meanwhile, I was a wreck, aching and desperate to touch his body in return. But when I reached for him, he gently pushed my wrists to the floor. â€Å"Not yet,† he admonished. I guess that was just as well since I was supposed to be doing something with time here. Buying it, right? Yeah, that was it. I was delaying so I could figure out a plan. A plan that I'd get to†¦ later. â€Å"Magenta,† he observed, running his fingers along the panties. They were flimsy, barely a collection of scraps of lace and sheer material. â€Å"Who'd have guessed?† â€Å"I almost never wear any clothes in the pink and magenta family,† I admitted, â€Å"but for some reason I love lingerie in those colors. And black, of course.† â€Å"It suits you. You can shape-shift these on anytime, right?† â€Å"Yeah, why?† He reached out and, with one deft motion, ripped them off. â€Å"Because they're in my way.† Bending down, he pushed my thighs apart and buried his face between them. His tongue moved slowly over the edges of my lips and then darted forward to stroke my burning, swollen clit. Moaning, I lifted and ground my hips into him, trying to get more of my aching need fulfilled. Once again, he pushed me back to the floor, taking his time, letting his tongue circle and tease me, driving me into higher and higher pleasure. Every time I seemed about to peak, he would pull back and move his tongue down, letting it actually probe inside me where I was growing wetter. When he finally let me come, I did so loudly and wildly, my body practically thrashing as he held me down and continued sucking and tasting through my spasms. By then, I was so sensitive and dizzy that his touch was almost too much. I heard myself begging him to stop, even as he made me come again. Easing up, he released me and backed off, watching as the blissful spasms in my body slowed down. Between us, we had his clothes off in about two seconds, and he laid his body over mine, pressing bare skin against bare skin. When my hands slid down, grasping and stroking his erection, he sighed with palpable bliss. â€Å"Oh God, Georgina,† he breathed, eyes on mine. â€Å"Oh God. You have no idea how much I want you.† Didn't I? I guided him toward me, sliding him inside. My body opened to him, welcoming him like a piece of myself I'd been missing, and he moved in and out of me with long, controlled strokes, watching my face and gauging how each angle and motion affected me. I'm buying time,I thought sagely, but as he pinned my wrists to the floor, claiming ownership of my body with each thrust, I knew I lied to myself. This was about more than just buying time to warn Jerome and Carter. This was about me. It was selfish. I had continuously craved Roman over the last few weeks, and now I had him. Not only that, but it was exactly as he had said: there was no survival here, only pleasure. I had had sex with other immortals before but not in some time. I had forgotten what it was like to not have someone else's thoughts in my head, to simply luxuriate in my own sensations. We moved with a practiced rhythm, like our bodies did this together all the time. Those controlled strokes grew more savage, less precise. Harder and fiercer he brought himself into me, like he was going to go through the floor. Someone was making a lot of noise, and I realized distantly that it was me. I was sort of losing track of what was around me, of coherent thought. There was only my body's response, the building force that consumed me and set me on fire and still made me demand more. I longed for completion and urged him on, bringing my body up to meet his and clenching the muscles around him. He gasped as he felt me grow tighter. His eyes burned with a near-primitive passion. â€Å"I want to see you come again,† he gasped out. â€Å"Come for me.† For whatever reason, it only took that command to finish me off, to plunge me over the edge of that dizzying ecstasy. I cried out more loudly, my throat long since gone hoarse. Whatever expression I wore, it was enough to drive him into his own finish. No sound came out as his lips parted, but he closed his eyes and held himself inside me after a final hard thrust, shaking with pleasure. When he had finished, his body still trembling with the force of his orgasm, he rolled off me onto his back, sweaty and satisfied. I turned toward him, splaying my fingers on his chest, admiring the lean muscles and tanned flesh of his body. â€Å"You're beautiful,† I told him, taking a nipple into my mouth. â€Å"You aren't so bad yourself,† he murmured, stroking my hair. Perspiration rolled off my body too, making some of the strands damp and curl up more than usual. â€Å"Is this you? Your real shape?† I shook my head, surprised by the question. I trailed my lips up to his neck. â€Å"I've only worn that body once since becoming a succubus. A long time ago.† Pausing mid-kiss, I asked, â€Å"You want something different? I can be anything you want me to be, you know.† He grinned, flashing those white teeth. â€Å"One of the perks of loving a succubus, no doubt.† Sitting up, he scooped me into his arms and then rose, slightly wobbly with the added weight. â€Å"But no. Ask me in another century, maybe, and I might have a different answer. For now, I've got a lot more to learn about this body.† He carried me off to my bedroom, where we made love in a slower, slightly more civilized manner, our bodies twining together like ribbons of liquid fire. With that initial animalism somewhat satisfied, we lingered longer now, exploring the different ways each person's body responded. We spent most of the night cycling through a pattern: slow and loving, fast and furious, rest, repeat. I grew exhausted somewhere around three and finally gave in to sleep, resting my head against his chest, ignoring the nagging worries in the back of my mind. I woke up a few hours later, sitting bolt upright as the previous night's events came slamming back into me with sharper clarity. I'd gone to sleep in a nephilim's arms. Talk about vulnerability. Yet†¦ here I was, still alive. Roman lay beside me, snug and warm, Aubrey at his feet. Both of them regarded me with tired, squinty eyes, wondering at my sudden motion. â€Å"What's the matter?† he asked, stifling a yawn. â€Å"N-nothing,† I assured him. Removed from passion, I found myself able to think a bit more clearly. What had I done ? Sleeping with Roman might have bought me time, but I was no closer to finding some way out of this crazy situation. Lying there, I caught sight of Carter's daffodils, and they jolted me into a decision. The flowers themselves had only been part of a small act, but something about them made me realize I could not sit passively by and let Roman kill Carter. I had to act, no matter the risk, no matter the likelihood of failure. We all have moments of weakness. It's how we recover from them that really counts. It didn't matter if I loved the nephilim and hated the angel, neither of which was entirely true. This was more about me, about the kind of person I was. I had spent centuries hurting men for my own survival, often devastatingly so, but I could not be a part of premeditated murder, no matter how noble the cause. I hadn't reached that stage of life. Not yet. I blinked back sudden tears, overwhelmed by what I had to do. What I had to do to Roman. â€Å"Then go back to sleep,† he murmured, running a hand along my body, from waist to thigh. Yes, I knew what I had to do. It was a long shot, hardly a solid plan, but I couldn't think of anything else to take advantage of Roman's current, off-guard mood. â€Å"I can't,† I explained, starting to get out of bed. â€Å"I have to work.† His eyes opened wider. â€Å"What? When?† â€Å"I open. I need to be there in a half hour.† He sat up, dismayed. â€Å"You work all day?† â€Å"Yup.† â€Å"I still had a few more things I wanted to do to you,† he mumbled, sliding an arm around my waist to pull me back, cupping a breast in his hand. I leaned back into him, feigning being caught up in passion. All right, I wasn't exactly feigning. † Mmm†¦Ã¢â‚¬  I turned my face toward his, brushing our lips together. â€Å"I could call in sick maybe†¦ not that they'd believe it. I'm never sick, and they know it.† â€Å"Fuck them,† he mumbled, pushing me back down into the bed, his hands growing bolder. â€Å"Fuck them so I can fuck you again.† â€Å"Then let me up,† I laughed. â€Å"I can't call in like this.† Reluctantly he released me, and I slid out of the bed, grinning back at him as I went. He watched me hungrily, like a cat sizing up prey. Honestly, I liked it. That desire quickly melted into apprehension as I walked into the living room and picked up my portable phone. I had left all the room doors open, acting as casual and relaxed as possible, giving Roman no cause for alarm. Knowing he could probably hear me in the living room, I mentally rehearsed my words as I dialed Jerome's cell phone number. Not surprisingly, however, the demon did not answer. Damn him. What good was our bond if I couldn't use it at will? Having anticipated this, I tried my next option: Hugh. If I got his cell's voice mail, I would be out of luck. I could not pull off my plan if I had to call his office number and wade through his arsenal of secretaries. â€Å"Hugh Mitchell speaking.† â€Å"Hey, Doug, it's Georgina.† A pause. â€Å"Did you just call me Doug?† â€Å"Look, I can't come in today. I think I've caught that bug that's been going around.† Roman wandered out of my bedroom, and I smiled at him as he made his way to my refrigerator. Meanwhile, Hugh tried to make sense of my nonsense. â€Å"Uh, Georgina†¦ I think you dialed the wrong number.† â€Å"No, I'm serious, Doug, so don't get smart with me. I can't come in, okay?† Dead silence. Finally Hugh asked, â€Å"Georgina, are you all right?† â€Å"No. I already told you that. Look, will you just pass it on?† â€Å"Georgina, what's going on – â€Å" â€Å"Well, I'm sure you'll figure out something,† I continued, â€Å"but it'll have to be without me. I'll try to be in tomorrow.† I disconnected and looked up at Roman, shaking my head. â€Å"It would figure Doug was there. He definitely didn't believe me.† â€Å"Knows you too well, huh?† he asked, drinking a glass of orange juice. â€Å"Yeah, but he'll cover for me, despite his complaining. He's good like that.† I tossed the phone onto the couch and approached Roman. Time for more distraction. I doubted Hugh would fully grasp the situation, but he would at least assume something wasn't right. As I had noted in the past, one couldn't live as long as an immortal did and be stupid. He would suspect something and hopefully hunt down Jerome. My job now was to keep the nephilim busy until the cavalry came. â€Å"So what exactly was it you wanted to do to me?† I purred. A number of things, as it turned out. We wound up back in my bedroom, and I discovered waiting out the time until Hugh could take action wasn't nearly as difficult as I had feared. Slight twinges of guilt tugged at me over enjoying Roman so much, especially now that I'd made my decision and called for help. He had murdered untold numbers of immortals and had designs on a near-friend. Still, I couldn't help my feelings. I was attracted to him – had been for a long time, even – and he was really, really good in bed. â€Å"Eternity doesn't seem so bad with you in my arms,† he murmured later, stroking my hair as I curled up against him. Turning my face toward his, I saw a somber expression in his eyes. â€Å"What's wrong?† â€Å"Georgina†¦ do you†¦ do you really want me to leave this angel alone?† â€Å"Yes,† I blurted out after a moment of surprise. â€Å"I don't want you to hurt anyone else.† He studied me for a long time before speaking. â€Å"Last night, when you asked me, I didn't think I could. I didn't think I could let it go. Now†¦ after being with you†¦ being like this. It just seems petty. Well, maybe petty isn't the right word. I mean, what they did to us was terrible†¦ but maybe if I keep going after them, I let them win. I become what they say I am. I let them keep dictating the parameters of my life. I'd be conforming to nonconformity, I guess, and missing what's really important. Like loving and being in love.† â€Å"Wh-what are you saying?† He cupped my cheek. â€Å"I'm saying, I'll do it, love. The past will not rule my present. For you, I'll walk away. You and me. We'll go today and leave all this behind. Get a home somewhere and start a life together. We can go to Vegas.† I turned rigid in his arms, my eyes widening. Oh God. A knock sounded at my door, and I nearly jumped ten feet. Only about forty minutes had passed. No, no, I thought. It was too soon. Especially in light of this sudden turnabout. Hugh couldn't have acted so fast. I didn't know what to do. Roman raised an eyebrow, curious more than anything else. â€Å"Expecting anyone?† I shook my head, trying to hide the racing of my heart. â€Å"Doug's always threatened to come get me,† I joked. â€Å"I hope he didn't finally decide to act on it.† Getting out of bed, I went to my closet, urging every nerve in my body to look nonchalant. I put on a deep red kimono, ran a hand self-consciously through my messy hair, and walked out to the living room, trying not to hyperventilate once out of Roman's sight. Oh Lord, I thought, approaching the door. What am I going to do? What am I going to – â€Å"Seth?† The writer stood outside, a bakery box in hand, his own face registering as much shock as mine undoubtedly did. I watched his eyes quickly slip up the length of me, and I suddenly became aware of how short my robe was and just how much the clinging silk revealed. His eyes snapped up to my face, and he swallowed. â€Å"Hi. I.,.that is†¦Ã¢â‚¬  One of my neighbors walked by, stopping and staring when he saw me in the robe. â€Å"Come in,† I urged Seth with a grimace, closing the door behind him. Having expected a cavalcade of immortals, I felt more confused than ever now. â€Å"I'm sorry,† he managed at last, trying to keep his eyes from drifting to my body. â€Å"I hope I didn't wake you†¦Ã¢â‚¬  â€Å"No†¦ no†¦ it's not a problem†¦Ã¢â‚¬  Naturally Roman chose that moment to make an appearance, coming down the hall from my bedroom in only boxers. â€Å"So what's – oh hey, how's it going? Seth, right?† â€Å"Right,† said Seth flatly, looking from me to Roman and then back to me. In the wake of that gaze, I didn't care about nephilim, immortals, or saving Carter. All I could think of was how this must look to Seth. Poor Seth, who had done nothing but be nice to me since I'd met him, yet who nonetheless managed to get hurt over and over by my insensitivity – not to mention an unfortunate set of circumstances. I didn't know what to say; I felt as mortified as he apparently did. I did not want him to see me like this, all of my lies and inconsistent signals coming to light. â€Å"Is that breakfast?† the nephilim asked cheerfully. He was the only one of us at ease. â€Å"Huh?† Seth still looked stunned beyond words. â€Å"Oh yeah.† He set the box down on my coffee table. â€Å"Keep it. It's a coffee cake. Maple pecan. As for me†¦ I'm going to†¦ I'm just going to leave now. I'm sorry to bother you. Really sorry. I knew it was your day off and just thought we could†¦ I don't know. You'd said yesterday†¦ well. It was stupid. I should have called. It was stupid. I'm sorry.† He started to turn, but the damage was done. Of all the possible scenarios, this would be the one in which short-spoken Seth chose to ramble. I knew it was your day off. Shit. Roman turned on me, the incredulity on his face transforming to fury before my eyes. â€Å"Who,† he gasped, voice barely coming out in his anger, â€Å"who did you call? Who the fuck did you call?† I stepped backward. â€Å"Seth, get out of – â€Å" Too late. A wave of power, not unlike the one Jerome had used on me, slammed against both Seth and me, thrusting us against my living room wall. Roman strode up to us, glaring at me, his eyes like blue flame. â€Å"Who did you call?† he roared. I didn't answer. â€Å"Do you have any idea what you've done?† Turning from us, he grabbed my phone and dialed. â€Å"I need you to get over here right now†¦.yes, yes, I don't fucking care. Leave it.† He recited my address and disconnected. I didn't need to ask who he had called. I knew. The other nephilim. His sister. Running a hand through his hair, Roman paced frantically around my living room. â€Å"Shit. Shit. You may have ruined everything!† he yelled at me. â€Å"Do you realize that? Do you realize that, you lying bitch? How could you do this to me?† I didn't respond. I couldn't. Movement, even talking, was too hard in that psychic net. I couldn't even look at Seth. God only knew what he must think of all of this. Ten minutes later, I heard another knock. If I had any sort of divine favor left, it would be Jerome and Carter, ready to come to my rescue. Surely even a succubus deserved a break now and then, I thought as I watched Roman open the door. Helena walked in. Oh, man. â€Å"About time,† Roman snapped, slamming the door behind her. â€Å"What's going – † She cut her words off, eyes widening at the sight of Seth and me. Turning back to Roman, she gave him and his boxers a once-over. â€Å"For crying out loud, what have you done now?† â€Å"Someone's coming,† he hissed, ignoring her question. â€Å"Right now.† â€Å"Who?† she demanded, hands on hips. There was no rasp in her voice now, and she looked amazingly competent. If I hadn't already been rendered speechless, the sight of her would have done it. â€Å"I don't know,† he admitted. â€Å"Probably our exalted sire. She called someone.† Helena turned and approached me, making terror sink into my bones as I realized my danger. Helena was the other nephilim. Crazy, swindling Helena. Helena, whom I had insulted on a number of occasions, mocked behind her back, and stolen employees from. The look on her face informed me she was considering all of those things as she stared me down. â€Å"Drop the field,† she snapped to Roman, and a moment later, Seth and I slumped forward, gasping, as the power released us. â€Å"Is he right? Did you call our father?† â€Å"I†¦ didn't call†¦ anyone†¦Ã¢â‚¬  â€Å"She's lying,† Roman observed mildly. â€Å"Who did you call, Georgina?† When I didn't answer, she walked over and slapped me hard, the impact making a loud crack. There was something oddly familiar about it, but then, there would be. Helena was the one who had beat me up that night on the street. I realized then she must have known it was me when I went to Krystal Starz, in spite of my disguise. Recognizing my signature, she had chosen to play with me, feeding me the lines about having a great future as she pushed titles and workshops on me. â€Å"Always difficult, aren't you?† she scoffed. â€Å"For years, I've put up with you and others like you, those who mock my lifestyle and teachings. I should have done something about you a long time ago.† â€Å"Why?† I wondered aloud, gaining control of my voice again. â€Å"Why do you do it? You, of all people, who know about angels and demons†¦ why do you tout the New Age bullshit?† She eyed me scathingly. â€Å"Is it really? Is it bullshit to encourage people to seize control of their own lives, to view themselves as sources of power instead of getting caught up in all the guilt of what's right and what's wrong?† When I didn't answer, she continued, â€Å"I teach people to empower themselves. I teach them to let go of sin and salvation, to learn how to find happiness now – in this world. True, some of it is†¦ embellished for the sake of creating wonder and awe, but what does that matter, if the ends are achieved? People walk away from my classes feeling like gods and goddesses. They find that within themselves, rather than selling out to some cold, hypocritical institution.† I couldn't even begin to formulate a response, and it occurred to me that Helena and Roman thought exactly alike, both of them dissatisfied with the system that had spawned them, each of them rebelling against it in different ways. â€Å"I know what you think of me. I've heard what you say about me. I saw you throw away the materials I gave you that night, no doubt thinking I was just some crazy, babbling New Age crackpot. And yet†¦ for someone so smugly confident, so critically self-righteous, you are one of the most unhappy people I've ever met. You hate the game, and yet you play it. You play it, and you defend it because you don't have the courage to do anything else.† She shook her head, chuckling dryly. â€Å"I didn't have to be psychic to give you any of those predictions. You are gifted, but you waste it. You are wasting your life, and you will spend it miserable and alone.† â€Å"I can't change what I am,† I told her hotly, stung by her words. â€Å"Spoken like a slave to the system.† â€Å"Fuck you,† I shot back. Having one's pride and self-identity shattered will often make a person irrationally angry, regardless if the point was well made. â€Å"Better a comfortable slave than some freakish divine bastard. It's no wonder your kind is being hunted to extinction.† She hit me again, this time packing nephilim power with the punch, not unlike that night in the alley. It hurt – a lot. â€Å"You little whore. You have no idea what you're talking about.† She moved to hit me again but was stopped as Seth suddenly pushed himself in front of me. â€Å"Stop it,† he exclaimed. â€Å"Stop it, all of – â€Å" A blast of power – from Roman or Helena, I didn't know – pushed Seth across the room, to the other wall. I flinched. â€Å"How dare you – † began Helena, her blue eyes flashing angrily. â€Å"You, a mortal, who have no idea what you're – â€Å" I was already moving before the words could even come out of her mouth. Seeing Seth abused sparked something in me, an angry response I knew to be hopeless but which I couldn't really prevent. I sprang at Helena, taking on the first shape that came to mind, no doubt thanks to seeing Aubrey earlier: a tiger. The transformation only took a second but hurt like hell, as my human body expanded, feet and hands turning to heavy, clawed paws. I had the element of surprise, but only for a moment, as I slammed into her, knocking her slight body to the floor. My victory was short lived. Before I could sink teeth into her neck, a hurricane-worthy force blew me from her into my china cabinet. The impact was ten times harder than the one that had pinned Seth and me earlier, and the pain jolted me back into my normal shape as glass and crystal broke behind me, pieces falling around me, cutting my skin. I moved again, frantic, knowing the futility but needing to do something, too caught up in battle lust. I lunged at Roman this time, urging my body to take on the shape of†¦ well, I didn't even know what. I had no specific form in mind, only features: claws, teeth, scales, muscles. Sharp. Large. Dangerous. A creature of nightmares, a true demon of hell. I never even came close to touching the nephilim, however. One or both of them anticipated me, mid-leap, throwing me back to land near Seth this time, his wide eyes watching me with terror and wonder. Bolts of power struck me, making me cry out in pain, shattering every nerve within me. My new shape's hide protected me only briefly, and then hurt and exhaustion made me lose control of the transformation. I slipped back into the slim, human body just as another net of power pinned me into place, ensuring I couldn't move anymore. My entire shape-shifting attack had lasted all of a minute, and I now felt completely drained and worn, my reserve of Martin Miller power finally dried up. So much for bravery. A nephilimcould easily blow one of you out of the water. â€Å"Valiantly done, Georgina,† chuckled Roman, wiping sweat off his brow. He had expended a great deal of power too, but he had a lot more of it to spend than I did. â€Å"Valiant, but foolish.† Walking over, he looked me up and down and shook his head with bitter amusement. â€Å"You don't know how to ration your energy. You've burned yourself out.† â€Å"Roman†¦ I'm so sorry†¦Ã¢â‚¬  I didn't need him to tell me how low on energy I was. I could feel it. I wasn't just low, I was empty. Running on fumes, so to speak. Looking at my hands, I saw my appearance flicker slightly, shimmering almost like a heat mirage. That was bad. Wearing a body for long enough, even if it isn't your original, becomes ingrained after a few years, and I had had this one for fifteen. It was second nature to me. I thought of it as my own; it was what I always unconsciously returned to. Yet, I was fighting to hold on to it right now, to not slip back to the body of my birth. This was bad – very bad. â€Å"Sorry?† Roman asked, and I saw on his face just how terribly I'd hurt him. â€Å"You can't even begin to imagine – â€Å" We all felt it at the same time. Roman and Helena spun around to shoot each other alarmed looks, and then my front door blew open. The bonds holding me dropped as the nephilim redirected their power at the apocalypse coming through. Brilliant light spilled inside, light so brilliant it hurt. Familiar light. The same terrible shape I'd seen in the alley appeared once more, only there were two of them this time. Mirror images. Indistinguishable. I didn't know who was who, but I remembered Carter's offhand observation from a week ago: an angel in full form will freak most beings out – it'll kill a mortal†¦ â€Å"Seth,† I whispered, turning from that glorious spectacle to look at the writer. He was staring at it, brown eyes wide with awe and fear as the glory of it drew him in. â€Å"Seth, don't look at them.† With my fleeting strength, I lifted a shimmering hand and turned his face toward mine. â€Å"Seth, don't look at them. Look at me. Only at me.† Somewhere beyond us, someone screamed. The world was blowing apart. â€Å"Georgina†¦Ã¢â‚¬  breathed Seth, gingerly touching my face. â€Å"What's wrong with you?† Focusing all of my will, I urged my body to fight and hold on to the shape he had first come to know me in. It was a losing battle. A dying one even. I could not survive much longer like this. Seth leaned closer to me, and I tuned out the sounds of chaos and destruction raging around us, instead focusing all the world, all of my perception, toward his face. I had said Roman was beautiful, but he was nothing – nothing at all – compared to Seth in that moment. Seth, with those long-lashed, quizzical brown eyes, kindness made manifest in all of his actions. Seth, his messy hair and slightly unkempt facial hair, framing a face which could not hide his nature, the strength of his character shining out at me, his soul like a beacon on a foggy night. â€Å"Seth,† I whispered. â€Å"Seth.† He leaned toward me, letting me draw him closer and closer, and then, as heaven and hell raged beyond, I kissed him.

Balance Sheet Notes Preparation and Discussion Essay

This week paper requires our team to prepare three notes to the balance sheet and income statement. Also, request us to discuss why footnotes are useful and important to financial statements. Below we have included the requested footnotes (prepared based on our experience working with a CPA Firm in public accounting) and our discussion related in relation to the footnotes: Inventory: Inventory is stated at the lower of cost or market using the first-in, first-out method of inventory accounting. Inventory includes certain costs associated with the preparation of inventory for resale, including distribution costs, labor, and freight. The Company records a reserve for the anticipated loss associated with selling inventories below cost. This reserve is based on management’s current knowledge with respect to inventory levels, sales trends and historical experience (Lowe’s). Property and Equipment and Depreciation Policy: Property and equipment are stated at cost. Expenditures for maintenance and repairs are charged against operations. Renewals and betterment’s that materially extend the life of the assets are capitalized. Depreciation is computed on a straight-line basis over the estimated useful life of the related assets. For income tax purposes, depreciation is computed using the accelerated cost method (AICPA). The Company periodically reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an  asset may not be recoverable. No evidence of impairment is evident as a result of such review. Income Taxes: The Company establishes deferred income tax assets and liabilities for temporary differences between the tax and financial accounting bases of assets and liabilities. The tax effects of such differences are reflected in the balance sheet at the enacted tax rates expected to be in effect when the differences reverse. A valuation allowance is recorded to reduce the carrying amount of deferred tax assets if it is more likely than not that all or a portion of the asset will not be realized. The tax balances and income tax expense recognized by the Company are based on management’s interpretation of the tax statutes of multiple jurisdictions (Lowe’s). Team Discussion First of all, it is a fact that footnotes are an integral part of the financial statements (F/S). They contain information that otherwise cannot be included in the body of the F/S, but important enough to influence the judgment of a user or reader (Kieso, Weygrandt & Warfield). Such information could be express either as an explanatory paragraph, schedule or timetables, useful to help users have a better understanding of how the company he intend to invest or extend credit operates, its environment, industry, and how it measure and records transactions. Additional information like going concern issues, contingencies, and subsequent events, which are relevant to reach a conclusion, are included in the footnotes as well. When this happens, it raises red flags to readers, because they provide information and events they may have been occurred after the end of the financial statement’s period, which is necessary for timely accuracy (â€Å"Chron†, 2015). References AICPA (2015). Illustrative Financial Statements Prepared Using the Financial Reporting Framework for Small and Medium Entities. Retrieved from: http://www.aicpa.org/InterestAreas/FRC/AccountingFinancialReporting/PCFR/DownloadableDocuments/FRF-SME/FRFforSMEs_Illustrative_Financial_Statements.pdf â€Å"Chron† Small Business. (2015). Guide-making Footnotes to Financial Statements. Retrieved from: