Research on H - Free Essay Example

Sample details Pages: 10 Words: 3020 Downloads: 7 Date added: 2017/09/14 Category Advertising Essay Did you like this example? INDEX * Background Of The Entrepreneur * Reasons For Selecting The Entrepreneurial Career * Starting The Enterprise * The Type Of Enterprise * Process Of Setting This Enterprise, Products/Services * Investment Made * Growth Profile * Marketing Practices Followed * Profit Or Loss * Problems Faced * Environmental Concerns Undertaken * Social Responsibility * Future Expansion/ Projects Background of the Entrepreneur: Stefan Persson  (born October 4, 1947) is the son of Erling Persson who founded the  Swedish  fashion company  Hennes Mauritz  (HM). Persson was born the same year, 1947, as HM. His father, Erling, was the son of a butcher in Vasteras, an hour or so outside of Stockholm. Stefan Persson chairs the hugely successful clothing retailer Hennes Mauritz AB, a company founded by his father in Sweden in 1947. Known informally as HM, the international chain of nearly 900 stores has mastered the art of delivering cheap but chic styles and is poised to corner this segment of the United States market. Ranked Swedens richest private citizen, Persson is widely credited with taking the company global when he succeeded his father as chief executive officer in 1982. Don’t waste time! Our writers will create an original "Research on H" essay for you Create order Since 1982 Stefan has been the main shareholder of H;M. According to  Forbes Magazine, Persson has worth  US$22. 4  billion  in  2010, making him the second  richest person  in Sweden and the 13th richest person in the world. In 2009 his son  Karl-Johan Persson  took over as President and  CEO  of Hennes ; Mauritz. Stefan lives in  Stockholm,  Sweden. Reasons for Selecting the Entrepreneurial Career: As an entrepreneur, the senior Persson traveled to New York City just after World War II and was impressed by large department stores like Macys and the range of womens apparel they offered. Returning to Vasteras, he opened a womens clothing store, Hennes (hers in Swedish), which offered inexpensive but stylish apparel. It proved a hit with locals, and was soon able to open a Stockholm store, where lines around the block formed on its first day of business. The idea of providing such garments for the average woman fitted in well with the egalitarian mood of post–war Sweden, noted  Financial Times  writer Nicholas George, who wrote that the Scandinavian countrys thriving economy helped make it rise quickly to the list of the worlds most affluent nations. It is often said that if Per–Albin Hansson, the legendary Social Democratic leader, created Swedens peoples home with welfare and security, Ingvar Kamprad, founder of IKEA, furnished it and Erling Persson clothed it. Perssons father, Erling, died at age 85 in October of 2002. He and his sister, Lottie, hold some 70 percent of H;M voting shares, and 37 percent of its capital. Starting the Enterprise: H;M was established in Vasteras, Sweden in 1947 by Erling Persson. At the very beginning, when the first store was opened, it was actually given the name Hennes (the Swedish word for â€Å"hers†) because only women’s clothes were sold there at that time. The Hennes company became HM in 1968 when it bought Mauritz Widforss, a Swedish hunting and gun retailer, which gave them a mens clothing line. By then, it had cautiously ventured abroad, opening stores in Norway and Denmark. Persson joined his fathers company in 1972, and helped out at the launch of H;Ms first London store four years later by standing outside and handing out ABBA records as a promotional stunt. He became board chair in 1979, with his father remaining chief executive officer (CEO), and began to accelerate the expansion process soon afterward. The company moved into West Germany in 1980, and by 1985 had 200 stores across the continent and in the United Kingdom. In the following years, HM kept expanding continuously. Especially after 1982, it expanded with a high speed. Stefan became Chairman of the Board in 1998. Today the majority of HMs clothing is manufactured in Asia and Europe including   China,   Turkey,   India,   Bangladesh and Egypt. The Type of Enterprise: At the very beginning, when the first store was opened, it was actually given the name Hennes (the Swedish word for â€Å"hers†) because only women’s clothes were sold there at that time. Later in 1968, Erling Persson bought Mauritz Widforss, a hunting and gun store in Stockholm. Just from then, the men’s clothes began to be sold in the stores. Included in the inventory was a supply of mens clothing, prompting Persson to expand into menswear. Accordingly, he renamed the store  Hennes Mauritz, later abbreviated to HM. During the first 30 years of its existence, the company had a low-end image, and price was the most important element of marketing-mix. The positioning has been changed in 1980’s, when Stefan Persson became Managing Director and focused on improving quality, bringing new designs, advertising and reducing operational costs. He also employed the new design director – Margareta van den Bosch. Process Of Setting This Enterprise, Products/Services: HM expanded through organic growth, and it financed new market entries with own cash reserves. In 2007 the company managed more then 1,500 stores in 28 countries. Its development is not only fast but also profitable – during the last five years sales including VAT has increased by 73% and profit after tax by 139%. HM aims at increasing the number of stores by 10-15% a year, and to increase sales at the existing stores. Designing: Until the 1980’s the company mostly bought products from its agents in Asian countries and then re-sold them in its stores. In 1987, the company striving to improve its positioning employed new design director Margereta van den Bosch and started to build a designers team. The new idea was to design and produce items that customers were demanding in the stores. Today, the headquarters in Sweden employ around 100 internal designers and cooperate with around 50 pattern designers and 100 buyers. Together, they create the company’s collections, considering the three basic factors: fashion, quality and price. The basis for each collection are customer demands. Although there are two main collections every year – the spring and the autumn one, HM release many sub-collections in every season, so that each week customers can find something new in the HM stores. Every concept, like Women, Men, Kids, Divided and Denim has its own team of designers, buyers, pattern makers, assistants 29 and controllers. Their common goal is to produce garments according to consumer demands. Buying and production: HM does not own any factories and relies on network of external suppliers Buyers, who are part of designer process are in contact with 22 production offices, located in all countries with significant amount of production. Personnel working there have been selected locally, and their main task is to mediate between buying department and external suppliers. The initial reason for establishing production offices was that it helped avoiding miscommunications, because there were often differences between designers suggestions and final products. In 2007, about two-thirds of the suppliers were based in Asia; half of these in China and half in Bangladesh, Cambodia, India, Indonesia, South Korea, Pakistan and Sri Lanka. The remaining one-third of suppliers had production in Europe, mainly in Turkey. The remaining countries of manufacturing were Italy, Portugal, Greece, Bulgaria, Romania, Lithuania, Poland and England. Distribution: HM controls all the stages of the logistics, as it acts as an importer and wholesaler, and then as a retailer (with exception of the Middle East countries), and the process is managed centrally from Stockholm (ICFAI, 2008). There are about 3,200 people employed in the logistics department in HM. For transport, HM uses external contract companies, and goods produced in Asia are shipped mainly by sea in order to minimize costs. Almost all finished goods, from all suppliers around the world are shipped to the central warehouse – stock terminal in Hamburg, Germany and then are distributed to the destination countries. However, in 2006 HM started implementing the concept of regional grouping, which means that goods should not be distributed in each country individually, but in several groups of countries. Thus, the company was going to place some centralized functions like designing, buying, production and logistics with another buying company. Store management: When planning new stores or new market entries, HM carry out extensive research, including consumers demographics, purchasing power, competition and local shopping areas (ICFAI, 208). In countries with important market potential the company acquires local chains. Store locations are considered an important element of the expansion strategy. Stores should be located in prime locations i. e. in main shopping areas of major cities and towns. The headquarters analyses best locations for prospect stores and wait until they are available. All the stores are self-service stores, and can be divided into full range stores and concept stores, with area between 200 and 700 sq meter. Restocking takes place every day between 7. 00 and 9. 00 am, and in case of stores with particularly high demand it is dome up to three times a day. There is also a general rule, that an item should not stay in a store longer than one month. HM largely practices job rotation. Stores staff must carry out various duties such as cash desk, displaying and customer assistance, and they have possibilities of promotion, for positions like production coordinators, quality controllers, auditors, etc. On the other hand, people who work in offices are sent from time to time to stores in order to maintain contact with clients. Stores personnel are recruited locally, because they have knowledge about the local market and are considered important when deciding about the strategy. All new employees must participate in a three week long introduction course and are assigned a mentor. In case of entering a new market or opening a new shop, both recruitment and training are carried out by experienced staff from other locations. It is considered important to transfer and implement knowledge, skills and HM culture in new locations. * Investment Made: HMs Board of Directors Stefan Persson Chairman of the Board and member of the Auditing Committee. Born 1947. Year elected  :1979 Primary occupation  :Chairman of the Board of H;M. Other significant board assignments  :Member of the Association of MSAB and board assignments in family-owned companies. Education  :Stockholm University ; Lund University, 1969–1973. Work experience:1976–1982 Country Manager for H;M in the UK and responsible for H;M’s expansion abroad. 1982–1998 Managing Director and Chief Executive Officer of H;M. 1998– Chairman of the Board of H;M. Shareholding:  372,548,800 Mia Brunell Livfors Board member. Born 1965. Year elected:2008 Primary occupation:  President and Chief Executive Officer at Investment AB Kinnevik. Other significant board assignments:  Member of the Board of Efva Attling Stockholm AB, Metro International S. A. , Tele2 AB, Transcom WorldWide S. A. , Korsnas AB and Mellersta Sveriges Lantbruks AB since 2006, as well as Millicom International Cellular S. A. and Modern Times Group MTG AB since 2007. Education:Studies in Business Administration, Stockholm University. Work experience:  1989-1992 Consensus AB. 1992-2006 Various managerial positions within Modern Times Group MTG AB 1992-2001 and Chief Financial Officer 2001-2006. 2006- Managing Director and Chief Executive Officer, Investment AB Kinnevik. Shareholding:  Shares held together with related parties 600 Anders Dahlvig Board member. Born 1957 Year elected:  2010 Primary Occupation:  Board assignments Other significant board assignments:Chairman of the New Wave Group. Member of the Board of Kingfisher plc Education:Bachelor of Science degree in Business Administration, Lund University 1980 Masters of Arts degree in Economics, University of California Santa Barbara, 1982 Work experience:1983-1993 Various roles within IKEA in Sweden, Germany, Switzerland and Belgium. 1993-1997 Managing Director of IKEA UK 1997-1999 Vice President of IKEA Europe 999-2009 CEO and President of the IKEA Group Shareholding:9,000 Lottie Knutson Board member. Born 1964. Year elected  2006 Primary occupation  Marketing Director at Fritidsresor Group Nordic, with responsibility for marketing, communications as well as corporate and social responsibility. Other significant board assignments  None except member of the Board of H;M. Educationà ‚  Universite de Paris III, Diplome de Culture Francaise, 1985-1986. Theatre history, Stockholm University, 1989, The Department of Journalism at Stockholm University, 1987-1989. Work experience 1988-1989 Journalist, Svenska Dagbladet 989-1995 The communications department at SAS Group 1995-1996 PR consultant, Johansson ; Co 1996-1998 PR- and communications responsible consultant, Bates Sweden   1998-1999 Communications consultant, JKL 1999- Marketing Director at Fritidsresor Group for the Nordic countries   Shareholding  1,200 Shares held by related parties  0 Independent of the company and the company management as defined by the Swedish Code of Corporate Governance  Yes Independent of major shareholders in the company as defined by the Swedish Code of Corporate Governance  Yes Sussi Kvart Board member and member of the Auditing Committee. Born 1956. Year elected  1998 Primary occupation  Consulting, with a focus on strategic business advice, corporate governance and board procedures. Other significant board assignments  Chairman of Kvinvest AB, member of the boards of Healthcare Provision – Stockholm County Council, Stockholms Stadshus AB, Transparency International Sweden and DGC One AB. Education  Bachelor of Laws, Lund University 1980. Work experience 1983–1989 Lagerlof (now Linklaters) law firm, as lawyer from 1986. 1989–1991 Political expert, riksdagen (Swedish parliament), parliamentary office of the Swedish Liberal Party. 991–1993 Political expert, Swedish Cabinet Office. 1993–1999 Company solicitor, LM Ericsson. 1997–2001 Member of the Aktiebolagskommitten (Swedish Companies Act Committee). 2000–2001 Working as a solicitor and with business development at LM Ericsson, Corporate Marketing and Strategic Business Development. 2002– Sussi Kvart AB. Sh areholding  4,400 Shares held by related parties  1,700 Independent of the company and the company management as defined by the Swedish Code of Corporate Governance  Yes Independent of major shareholders in the company as defined by the Swedish Code of Corporate Governance  Yes Bo Lundquist Board member and Chairman of the Auditing Committee. Born 1942. Year elected  1995 Primary occupation  Head of family-owned investment company. Board assignments. Other significant board assignments  Chairman of the boards of Stockholm University College of Physical Education and Sports (GIH), Teknikmagasinet AB (unlisted company) and member of the board of Frans Svanstrom AB (unlisted company). Member of the board of the Anders Wall Foundation for Free Enterprise. Education  M. Sc. Engineering, Chalmers University of Technology in Gothenburg 1968. Work experience 970–1974 Administration Manager, Lulea Colleage 1975–1978 Head of Division, SSAB 1978–1982 Sales Manager, Sandvik 1982–1984 CEO, Bulten Senior positions in the public sector and in Swedish listed companies, including: 1984–1990 Vice President of Trelleborg. 1991–1998 Managing Director and Chief Executive Officer, at Esselte. 1994–1998 Involved in various important trade ; industry organisations, including Chairman of the Federation of Swedish Commerce and Trade. Shareholding  0 Shares held by related parties  40,000 * * Shares owned through Bo Lundquists company Caboran AB Independent of the company and the company management as defined by the Swedish Code of Corporate Governance  Yes Independent of major shareholders in the company as defined by the Swedish Code of Corporate Governance  Yes Melker Schorling Board member. Born 1947. Year elected  1998 Primary occupation  Founder and owner of MSAB Other significant board assignments  Chairman of MSAB,AarhusKarlshamn AB, Hexagon AB, Hexpol AB and Securitas AB. Education  M. Sc. Business and Economics from the School of Business, Economics and Law, Gothenburg University 1970. Work experience 1970–1975 Controller, LM Ericsson, Mexico. 975–1979 Controller, ABB Flakt, Stockholm. 1979–1983 Managing Director, Essef Service, Stockholm. 1984–1987 Managing Director, Crawford Door, Lund. 1987–1992 Managing Director and Chief Executive Officer, Securitas AB, Stockholm. 1993–1997 Managing Director and Chief Executive Officer, Skanska AB, Stockholm. Shareholding  0 Shares held by related parties  228,000 * * Shares owned through Melker Schorling AB Independent of the company and the company management as defined by the Swedish Code of Corporate Governance  Yes Independent of major shareholders in the company as defined by the Swedish Code of Corporate Governance  No Christian Sievert Board member. Born 1969 Year elected  2010 Primary Occupation  CEO of Segulah Other significant board assignments  Member of the boards of AB Segulah, Segulah Advisor AB, Gunnebo Industrier and deputy member of Infocare Education  MSc in Business Administration, School of Economics, Stockholm 1994 Work experience 1994-1997 Bain Company, consultant, Stockholm and San Francisco, USA 1997-2003 Investment Manager and Partner, Segulah, 2003-CEO/Managing Partner of Segulah Shareholding  22,600 Shares held by related parties  600 Independent of the company and the company management as defined by the Swedish Code of Corporate Governance  Yes Independent of major shareholders in the company as defined by the Swedish Code of Corporate Governance  Yes Marianne Broman Deputy employee representative. Born 1944 Year elected  1995 Shareholding  140 Shares held by related parties  290 Independent of the company and the company management as defined by the Swedish Code of Corporate Governance  No   Independent of major shareholders in the company as defined by the Swedish Code of Corporate Governance  No Margareta Welinder Employee representative. born 1962 Year elected  2007 Shareholding  0 Shares held by related parties  0 Independent of the company and the company management as defined by the Swedish Code of Corporate Governance  No   Independent of major shareholders in the company as defined by the Swedish Code of Corporate Governance  No Tina Jaderberg 1Employee representative. Born 1974 Year elected  2007 Shareholding  0 Shares held by related parties  0 Independent of the company and the company management as defined by the Swedish Code of Corporate Governance  No   Independent of major shareholders in the company as defined by the Swedish Code of Corporate Governance  No Agneta Ramberg Deputy employee representative. Born 1946 Year elected  1997 Shareholding  0 Shares held by related parties  0 Independent of the company and the company management as defined by the Swedish Code of Corporate Governance  No   Independent of major shareholders in the company as defined by the Swedish Code of Corporate Governance  No   * * Growth Profile: The first store, â€Å"Hennes†, at that time offering only clothes for women, immediately attracted customers, and in next decades the company successfully expanded first in the domestic market and then internationally. The milestones in the company’s development have been presented in the table below: Year| Milestones| 1947| opening the first shop Hennes in Vasteras, Sweden| 1964| opening the first shop in Norway| 1967| opening the first shop in Denmark| 1968| acquisition of MauritzWidforss, new brand Hennes and Mauritz, men clothes are added| 1972| Stefan Persson (son) joins the business| 1974| the company goes public (Stockholm stock exchange)| 1975| cosmetics are added| 1976| entry the first non-Scandinavian market Great Britain| 1977| clothes for teenagers are added| 978| clothes for babies are added| 1980| acquisition of Rowells mail order company, introduction of sales through catalogue| 1987| Margareta van den Bosch joins the company as design director| 1998| The company starts online sales in Sweden| 1999| the company starts online sales in Denmark and Finland| 2001| the company starts online sales in Norway| Today H;M operates in 37 countries and has 76,000 employees all working to the same philosophy: to bring its customers fashion and quality at the best price. Today H;M operates 2,000 stores spead over 37 markets.

Adoption Of New Mode Of Documentation - 1653 Words

Running head: ADOPTION OF NEW MODE OF DOCUMENTATION TO IMPROVE NURSING CARE-RESISTANCE BY PROFESSIONAL NURSES Adoption of New Mode of Documentation to Improve Nursing Care-Resistance by Professional Nurses Oseni O. Abiri University of South Alabama, Mobile, Alabama Accurately and effectively, communicating clinical information at handover of care has been cited by the World Health Organization (WHO) as a potential for appropriate treatment and preventing potential harm to patients (Ram, Carpenter Williams, 2009). According to Artur Ferreira de Sousa,Teresinha Marcon Dal Sasso, Couto Carvalho Barra (2012), nursing clinical records improve and support patients’ safety while providing information regarding the patient care. They stated that this information (clinical records) must be objective, clear and thorough so that all healthcare team members and other stakeholders who access this information can understand their context and meaning. Advancement in computer technology has dramatically changed the ways we live and interact with each other. Information and communication technology has been widely cited as a means of improving clinical records, quality of care, efficiency and reduces healthcare costs (Meum, Wangensteen, Soleng, Wynn, 2011). Electronic Health Records allow for the electronic documentation of patients’ health history, present health status, procedures, tests, nursing interventions, medical interventions, point ofShow MoreRelatedThe Ethics Of Adopting Electronic Documentation For Patient Care1882 Words   |  8 PagesNurses’ documentation in the patient record has different purposes-from ensuring accountability and justification for patients’ interventions provided to ensuring quality, continuity and security for patients through a trajectory of illness (Gjevjon Hellesà ¸, 2010). When this process is done using health information systems (i.e. EMAR or EHR), it is called elec tronic documentation (eDoc.). 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U.s. Foreign Corrupt Practices Act Of 1977 - 764 Words

The FCPA (Foreign Corrupt Practices Act of 1977 was passed to ensure that U.S. firms do not engage in illegal bribing of foreign government officials to assist in obtaining or retaining business. Specifically, this act prohibits any offer, promise to pay, payment or even authorization of payment to a foreign official to influence it, secure any advantage or to assist in obtaining or retaining business. The presenting team used the Walmart case as basis for the debate as it is relevant to the issue in question. In April 2012, the NYT reported that the Walmart management in Mexico paid bribes of $24 million and $16 million in â€Å"†donation† to Mexico local government to help expand the business there. In their debate that team chose to explore the possibility of expansion to China while debating the pros and cons of bribery/ â€Å"pay for play† in China in order to succeed there. The arguments that resonated with me the most were the ethical arguments as I found myself agreeing with both sides of the argument. On one hand, it is obviously unethical to break the law and bribe but more importantly from a utilitarian perspective, this action will hurt the greater good or â€Å"stakeholders† who are the whole society. Bribing corrupt authorities will only perpetuate the corruption in those countries and once a company or individual has gone down that road it is very difficult to return. Bribery also encourages unfair competition that hurts the economy which eventually affects the wholeShow MoreRelatedGifts Bribes1260 Words   |  6 Pagescultural practices pertaining to gifts, bribes, and any other kind of payments have become part of accepted business norms. 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Abortion is a Choice Essay - 1258 Words

Abortion is a Choice Abortion is a very controversial issue that has been continually argued over the past few years and will continue for years to come. Before I get into the sides of abortion we must first define abortion. Abortion is the destruction of the fetus, or unborn child while the child is still in the mothers womb. There are two sides to this abortion topic. The Pro-life which is those who are against abortion altogether and the Pro-choice those who believe it is the womens right to choose if she wants to have an abortion. Personally, I am Pro-choice and I believe there are many clear-cut reasons to why I take this stand. In my paper I will support my position with facts about abortion, and areas where Pro-life imply that†¦show more content†¦But what if the fetus inside the mother isnt one of her own, what if the mother is the victim of the crime? I can totally understand how most victims would agree that it would be better to suffer through the pain of abortion than to have to li ve with a deformed child, or even worse a child that is not really their own as a result of rape or incest. Victims of these crimes also report feeling dirty, guilty, and sexually violated. But nothing is as bad as having to be constantly reminded of the traumatic experience you went through everyday you see your childs eyes as the man who raped you. Furthermore, your child too is a victim with no father, and having to live with the fact that he/she was unwillingly brought into the world out of force. Many women whom undergo abortion often suffer what is called Post Abortion Syndrome (PAS), a form of post-traumatic stress disorder with long-term chronic symptoms, which include nightmares, feelings of guilt, and attempted suicide. I believe this is mainly due to the high controversy shown on television, and words such as baby killer and death chambers. People walking around with signs held high really get deep into an individuals head. In April 1990 the AmericanShow MoreRelatedIs Abortion A Choice?1807 Words   |  8 PagesHowever, not just teenage girls experience the ill effects of this destiny. Varies types of women with different backgrounds endure the decisions and results of this situation. Abortion is a choice, and this choice should not be taken from women, but they should be further educated on adoption as an alternative to abortion. Abortion is an amazingly unpredictable and exceptionally discussed open issue that has devoured a great part of the American social and political coliseum in the late twentieth centuryRead MorePro Choice On Abortion : Abortion Essay1439 Words   |  6 PagesPRO-CHOICE ON ABORTION What do you think about when you hear the word abortion? According to dictionary.com Abortion is the removal of an embryo or fetus from the uterus in order to end a pregnancy and also any of various surgical methods for terminating a pregnancy, especially during the first six months. Abortion it’s a decision a woman has the right to make. No government should have the right to dictate what happens to the woman’s body. Nobody should have a word or say in the decision the womanRead MoreAbortion, Pro Choice And Abortion1617 Words   |  7 PagesAbortion includes ending a pregnancy by the removing of a baby or incipient organism from the uterus. This is once in a while because of the demise of the hatchling; be that as it may, it can likewise bring about the death of it. Premature birth is an extremely controversial topic since its recurrence of event, lawful, social and religious status changes broadly in various areas of the world. There are some prominent gatherings tha t champion either pro-choice or pro-life, and such associations raiseRead MoreAbortion : Abortion And Pro Choice1967 Words   |  8 PagesI. Introduction A. Abortion is the termination of a pregnancy before the time of extra-uterine viability. An abortion terminates the life of the embryo, (the fertilized egg before three months of growth) or the fetus after three months† (Pederson Watson, 2003). B. The practice of abortion is a controversial topic. It is one of the most discussed issue in politics mostly during the election season. Many candidate use this topic in their favor to gain support from the voters. C. It creates an invisibleRead MoreAbortion : A Pro Choice1125 Words   |  5 PagesJoshjuan West Dr. Kroski April 24, 2017 Opposite View Pro-Choice To this day, abortion has become one of the most controversial topics across america. The biggest reason for this is that people override their logical reasoning with their emotions on a regular basis. If a person can surpass their emotions or can remove them from the conversation, the more logical choice becomes so obviously clear. Pro-Choice is the fair choice to all women in America and across the world, considering it isRead MoreAbortion Is Not An Acceptable Choice1369 Words   |  6 PagesLee, Robert George, and Dr. Grazie Christie argue abortion is not an acceptable choice and should not even be a choice when an unborn baby is involved, senior editor of New Republic magazine Rebecca Traister counter argued abortions are about women’s choices and health not fetuses. Patrick Lee and Robert George are professors at respective Universities who have written many journals on controversial issues like abortion such as The Wrong of Abortion. Dr. Grazie Christie is a radi ologist who completesRead MoreAbortion Is The Right Choice1319 Words   |  6 Pages ABORTION RHETORICAL ANALYSIS ABSTRACT Abortion is one of the most controversial issue worldwide. According to anti-abortionist people, there are people who tend to make â€Å"bad choices† look good when trying to decide what would be the best decision to an unwanted pregnancy. Both the Pro-Abortion and Pro-Life are being discussed from two different perspectives towards abortion. Anti-Abortionist people disagree with abortion due to their own beliefs. On the other hand, people believe womenRead MoreThe Right And Choice Of Abortion1640 Words   |  7 PagesYonathan D Nieto Villegas Mr. Fons English 2B May 19, 2017 The Right to Life or Choice The decision to end the life of someone without their own consent has caused great disruption among Americans. Before the civil rights movement, Americans idealized the idea that abortion was ultimately prohibited due to the fact that religion predominated the beliefs of the people. Now in a rapid changing-liberal society, people are questioning if prohibiting a woman from aborting is denying her inalienable rightRead MoreAbortion : Choice And Consequences1537 Words   |  7 PagesAbortion: Choice and Consequences The American novelist Ann B. Ross once said, â€Å"I certainly supported a woman s right to choose, but to my mind the time to choose was before, not after the fact.† Abortion by definition is the expulsion of a fetus from the womb before it is able to survive independently, which is the reason for abortion to be considered an extremely controversial issue, because in this process the life of a human being is terminated. In actuality, the range of women convinced toRead MoreIs Abortion Not The Right Choice?856 Words   |  4 PagesOver one hundred potential complications have been associated with induced abortion. â€Å"Minor† complications include: minor infections, bleeding, fevers, chronic abdominal pain, gastro-intestinal disturbances, vomiting, and Rh sensitization. The nine most common â€Å"major† complications which are infection, excessive bleeding, embolism, ripping or perforation of the uterus, anesthesia complications, convulsions, hemorrhage, cervic al injury, and endotoxic shock Many women believe this is the only way

Streams of Silver 12. The Trollmoors Free Essays

This was a land of blackened earth and misted bogs, where decay and an imposing sensation of peril overruled even the sunniest of skies. The landscape climbed and dropped continually, and the crest of each rise, mounted in hopes of an end to the place by any traveler here, brought only despair and more of the same unchanging scenes. The brave Riders of Nesme ventured into the moors each spring to set long lines of fires and drive the monsters of the hostile land far from the borders of their town. We will write a custom essay sample on Streams of Silver 12. The Trollmoors or any similar topic only for you Order Now The season was late and several weeks had passed since the last burning, but even now the low dells lay heavy with smoke and the waves of heat from the great fires still shimmered in the air around the thickest of the charred piles of wood. Bruenor had led his friends into the Trollmoors in stubborn defiance of the riders, and was determined to pound his way through to Silverymoon. But after only the first day’s travel, even he began to doubt the decision. The place demanded a constant state of alertness, and each copse of burned-out trees they passed made them pause, the black, leafless stumps and fallen logs bearing an uncomfortable resemblance to bog blokes. More than once, the spongy ground beneath their feet suddenly became a deep pit of mud, and only the quick reactions of a nearby companion kept them from finding out how deep any of the pits actually were. A continual breeze blew across the moors, fueled by the contrasting patches of hot ground and cool bogs, and carrying an odor more foul than the smoke and soot of the fires, a sickly sweet smell disturbingly familiar to Drizzt Do’Urden – the stench of trolls. This was their domain, and all the rumors about the Evermoors the companions had heard, and had laughed away in the comfort of The Fuzzy Quarterstaff, could not have prepared them for the reality that suddenly descended upon them when they entered the place. Bruenor had estimated that their party could clear the moors in five days if they kept a strong pace. That first day, they actually covered the necessary distance, but the dwarf had not foreseen the continual backtracking they would have to do to avoid the bogs. While they had marched for more than twenty miles that day, they were less than ten from where they started into the moors. Still, they encountered no trolls, nor any other kind of fiend, and they set their camp that night under a guise of quiet optimism. â€Å"Ye’ll keep to the guard?† Bruenor asked Drizzt, aware that the Drow alone had the heightened senses they would need to survive the night. Drizzt nodded. â€Å"The night through,† he replied, and Bruenor didn’t argue. The dwarf knew that none of them would get any sleep that night, whether on guard, or not. Darkness came suddenly and completely. Bruenor, Regis, and Wulfgar couldn’t see their own hands if they held them inches from their faces. With the blackness came the sounds of an awakening nightmare. Sucking, sloshing footsteps closed in all about them. Smoke mixed with the nighttime fog and rolled in around the trunks of the leafless trees. The wind did not increase, but the intensity of its foul stench did, and it carried now the groans of the tormented spirits of the moors’ wretched dwellers. â€Å"Gather your gear,† Drizzt whispered to his friends. â€Å"What do ye see, then?† Bruenor asked softly. â€Å"Nothing directly,† came the reply. â€Å"But I feel them about, as do you all. We cannot let them find us sitting. We must move among them to keep them from gathering about us.† â€Å"My legs ache,† complained Regis. â€Å"And my feet have swelled. I don’t even know if I can get my boots back on!† â€Å"Help him, boy,† Bruenor told Wulfgar. â€Å"The elf’s right. We’ll carry ye if we must, Rumblebelly, but we’re not staying!† Drizzt took the lead, and at times he had to hold Bruenor’s hand behind him, and so on down the line to Wulfgar in the rear, to keep his companions from stumbling from the path he had picked. They could all sense the dark shapes moving around them, smell the foulness of the wretched trolls. Clearly viewing the host gathering about them, Drizzt alone understood just how precarious their position was, and he pulled his friends as fast as he could. Luck was with them, for the moon came up then, transforming the fog into a ghostly silver blanket, and revealing to all the friends the pressing danger. Now with the movement visible on every side, the friends ran. Lanky, lurching forms loomed up in the mist beside them, clawed fingers stretching out to snag at them as they rushed past. Wulfgar moved up to Drizzt’s side, swatting the trolls aside with great sweeps of Aegis-fang, while the drow concentrated on keeping them going in the right direction. For hours they ran, and still the trolls came on. Beyond all feelings of exhaustion, past the ache, and then the numbness in their limbs, the friends ran with the knowledge of the certain horrible death that would befall them if they faltered for even a second, their fear overruling their bodies’ cries of defeat. Even Regis, too fat and soft, and with legs too short for the road, matched the pace and pushed those before him to greater speeds. Drizzt understood the futility of their course. Wulfgar’s hammer invariably slowed, and they all stumbled more and more with each minute that passed. The night had many hours more, and even the dawn did not guarantee an end to the pursuit. How many miles could they run? When would they turn down a path that ended in a bottomless bog, with a hundred trolls at their backs? Drizzt changed his strategy. No longer seeking only to flee, he began looking for a defensible piece of ground. He spied a small mound, ten feet high perhaps, with a steep, almost sheer, grade on the three sides he could see from his angle. A solitary sapling grew up its face. He pointed the place out to Wulfgar, who understood the plan immediately and veered in. Two trolls loomed up to block their way, but Wulfgar, snarling in rage, charged to meet them. Aegis-fang slammed down in furious succession again and again, and the other three companions were able to slip behind the barbarian and make it to the mound. Wulfgar spun away and rushed to join them, the stubborn trolls close in pursuit and now joined by a long line of their wretched kin. Surprisingly nimble, even despite his belly, Regis scampered up the tree to the top of the mound. Bruenor, though, not built for such climbing, struggled for every inch. â€Å"Help him!† Drizzt, his back to the tree and scimitars readied, cried to Wulfgar. â€Å"Then you get up! I shall hold them.† Wulfgar’s breath came in labored gasps, and a line of bright blood was etched across his forehead. He stumbled into the tree and started up behind the dwarf. Roots pulled away under their combined weight, and they seemed to lose an inch for every one they gained. Finally, Regis was able to clasp Bruenor’s hand and help him over the top, and Wulfgar, with the way clear before him, moved to join them. With their own immediate safety assured, they looked back in concern for their friend. Drizzt battled three of the monsters, and more piled in behind. Wulfgar considered dropping back from his perch halfway up the tree and dying at the drow’s side, but Drizzt, periodically looking back over his shoulder to check his friends’ progress, noted the barbarian’s hesitation and read his mind. â€Å"Go!† he shouted. â€Å"Your delay does not help!† Wulfgar had to pause and consider the source of the command. His trust of, and respect for, Drizzt overcame his instinctive desire to rush back into the fray, and he grudgingly pulled himself up to join Regis and Bruenor on the small plateau. Trolls moved to flank the drow, their filthy claws reaching out at him from every side. He heard his friends, all three, imploring him to break away and join them, but knew that the monsters had already slipped in behind to cut off his retreat. A smile widened across his face. The light in his eyes flared. He rushed into the main host of trolls, away from the unattainable mound and his horrified friends. The three companions had little time to dwell on the drow’s fortunes, however, for they soon found themselves assailed from every side as the trolls came relentlessly on, scratching to get at them. Each friend stood to defend his own side. Luckily, the climb up the back of the mound proved even steeper, at some places inverted, and the trolls could not effectively get at them from behind. Wulfgar was most deadly, knocking a troll from the mound’s side with each smack of his mighty hammer. But before he could even catch his breath, another had taken its place. Regis, slapping with his little mace, was less effective. He banged with all his strength on fingers, elbows, even heads as the trolls edged in closer, but he could not dislodge the clutching monsters from their perch. Invariably, as each one crested the mound, either Wulfgar or Bruenor had to twist away from his own fight and swat the beast away. They knew that the first time they failed with a single stroke, they would find a troll up and ready beside them on the top of the mound. Disaster struck after only a few minutes. Bruenor spun to aid Regis as yet another monster pulled its torso over the top. The dwarf’s axe cut in cleanly. Too cleanly. It sliced into the troll’s neck and drove right through, beheading the beast. But though the head flew from the mound, the body kept coming. Regis fell back, too horrified to react. â€Å"Wulfgar!† Bruenor cried out. The barbarian spun, not slowing long enough to gape at the headless foe, and slammed Aegis-fang into the thing’s chest, blasting it from the mound. Two more hands grabbed at the lip. From Wulfgar’s side, another troll had crawled more than halfway over the crest. And behind them, where Bruenor had been, a third was up and straddling the helpless halfling. They didn’t know where to start. The mound was lost. Wulfgar even considered leaping down into the throng below to die as a true warrior by killing as many of his enemies as he could, and also so that he would not have to watch as his two friends were torn to pieces. But suddenly, the troll above the halfling struggled with its balance, as though something was pulling it from behind. One of its legs buckled and then it fell backward into the night. Drizzt Do’Urden pulled his blade from the thing’s calf as it went over him, then deftly rolled to the top of the mound, regaining his feet right beside the startled halfling. His cloak streamed in tatters, and lines of blood darkened his clothing in many places. But he still wore his smile, and the fire in his lavender eyes told his friends that he was far from finished. He darted by the gaping dwarf and barbarian and hacked at the next troll, quickly dispatching it from the side. â€Å"How?† Bruenor asked, gawking, though he knew as he rushed back to Regis that no answer would be forth-coming from the busy drow. Drizzt’s daring move down below had gained him an advantage over his enemies. Trolls were twice his size, and those behind the ones he fought had no idea that he was coming through. He knew that he had done little lasting damage to the beasts – the stab wounds he drove in as he passed would quickly heal, and the limbs he severed would grow back – but the daring maneuver gained him the time he needed to clear the rushing horde and circle out into the darkness. Once free in the black night, he had picked his path back to the mound, cutting through the distracted trolls with the same blazing intensity. His agility alone had saved him when he got to the base, for he virtually ran up the mound’s side, even over the back of a climbing troll, too quickly for the surprised monsters to grasp him. The defense of the mound solidified now. With Bruenor’s wicked axe, Wulfgar’s pounding hammer, and Drizzt’s whirring scimitars each holding a side, the climbing trolls had no easy route to the top. Regis stayed in the middle of the small plateau, alternately darting in to help his friends whenever a troll got too close to gaining a hold. Still the trolls came on, the throng below growing with every minute. The friends understood clearly the inevitable outcome of this encounter. The only chance lay in breaking the gathering of monsters below to give them a route of escape, but they were too engaged in simply beating back their latest opponents to search for the solution. Except for Regis. It happened almost by accident. A writhing arm, severed by one of Drizzt’s blades, crawled into the center of their defenses. Regis, utterly revolted, whacked at the thing wildly with his mace. â€Å"It won’t die!† he screamed as the thing kept wriggling and grabbing at the little weapon. â€Å"It won’t die! Someone hit it! Someone cut it! Someone burn it!† The other three were too busy to react to the halfling’s desperate pleas, but Regis’s last statement, cried out in dismay, brought an idea into his own head. He jumped upon the writhing limb, pinning it down for a moment while he fumbled in his pack for his tinderbox and flint. His shaking hands could hardly strike the stone, but the tiniest spark did its killing work. The troll arm ignited and crackled into a crisp ball. Not about to miss the opportunity before him, Regis scooped up the fiery limb and ran over to Bruenor. He held back the dwarf’s axe, telling Bruenor to let his latest opponent get above the line of the ridge. When the troll hoisted itself up, Regis put the fire in its face. The head virtually exploded into flame and, screaming in agony, the troll dropped from the mound bringing the killing fire to its own companions. Trolls did not fear the blade or the hammer. Wounds inflicted by these weapons healed quickly, and even a severed head would soon grow back. Such encounters actually helped propagate the wretched species, for a troll would regrow a severed arm, and a severed arm would regrow another troll! More than one hunting cat or wolf had feasted upon a troll carcass only to bring its own horrible demise when a new monster grew in its belly. But even trolls were not completely without fear. Fire was their bane, and the trolls of Evermoor were more than familiar with it. Burns could not regenerate and a troll killed by flames was dead forever. Almost as if it were purposely in the gods’ design, fire clung to a troll’s dry skin as readily as to dry kindling. The monsters on Bruenor’s side of the mound fled away or fell in charred lumps. Bruenor patted the halfling on the back as he observed the welcomed spectacle, hope returning to his weary eyes. â€Å"Wood† reasoned Regis. â€Å"We need wood.† Bruenor slipped his pack off his back. â€Å"Ye’ll get yer wood, Rumblebelly,† he laughed, pointing at the sapling running up the side of the mound before him. â€Å"And there’s oil in me pouch!† He ran across to Wulfgar. â€Å"The tree, boy! Help the halfling,† was the only explanation he gave as he moved in front of the barbarian. As soon as Wulfgar turned around and saw Regis fumbling with a flask of oil, he understood his part in the plan. No trolls as yet had returned to that side of the mound, and the stench of the burned flesh at the base was nearly overwhelming. With a single heave, the muscled barbarian tore the sapling from its roots and brought it up to Regis. Then he went back and relieved the dwarf, allowing Bruenor to put his axe to use in slicing up the wood. Soon flaming missiles lit the sky all about the mound and fell into the troll horde with killing sparks popping all about. Regis ran to the lip of the mound with another flask of oil and sprinkled it down on the closest trolls, sending them into a terrified frenzy. The rout was on, and between the stampede and the quick spread of flames, the area below the mound was cleared in minutes, and not another movement did the friends see for the few remaining hours of the night, save the pitiful writhing of the mass of limbs, and the twitchings of burned torsos. Fascinated, Drizzt wondered how long the things would survive with their cauterized wounds that would not regenerate. As exhausted as they were, none of the companions managed any sleep that night. With the breaking of dawn, and no sign of trolls around them, though the filthy smoke hung heavily in the air, Drizzt insisted that they move along. They left their fortress and walked, because they had no other choice, and because they refused to yield where others might have faltered. They encountered nothing immediately, but could sense the eyes of the moors upon them still, a hushed silence that foretold disaster. Later that morning, as they plodded along on the mossy turf, Wulfgar stopped suddenly and heaved Aegis-fang into a small copse of blackened trees. The bog bloke, for that is what the barbarian’s target truly was, crossed its arms defensively before it, but the magical warhammer hit with enough power to split the monster down the middle. Its frightened companions, nearly a dozen, fled their similar positions and disappeared into the moors. â€Å"How could you know?† Regis asked, for he was certain that the barbarian had barely considered the clump of trees. Wulfgar shook his head, honestly not knowing what had compelled him. Drizzt and Bruenor both understood, and approved. They were all operating on instinct now, their exhaustion rendering their minds long past the point of consistent, rational thought. Wulfgar’s reflexes remained at their level of fine precision. He might have caught a flicker of movement out of the corner of his eye, so minuscule that his conscious mind hadn’t even registered it. But his instinct for survival had reacted. The dwarf and the drow looked to each other for confirmation, not too surprised this time at the barbarian’s continued show of maturity as a warrior. The day became unbearably hot, adding to their discomfort. All they wanted to do was fall down and let their weariness overcome them. But Drizzt pulled them onward, searching for another defensible spot, though he doubted that he could find one as well-designed as the last. Still, they had enough oil remaining to get them through another night if they could hold a small line long enough to put the flames to their best advantage. Any hillock, perhaps even a copse of tree, would suffice. What they found instead was another bog, this one stretching as far as they could see in every direction, miles perhaps. â€Å"We could turn to the north,† Drizzt suggested to Bruenor. â€Å"We may have come far enough east by now to break clear of the moors beyond the influence of Nesme.† â€Å"The night’ll catch us along the bank,† Bruenor observed grimly. â€Å"We could cross,† Wulfgar suggested. â€Å"Trolls take to water?† Bruenor asked Drizzt, intrigued by the possibilities. The drow shrugged. â€Å"Worth a try, then!† Bruenor proclaimed. â€Å"Gather some logs,† instructed Drizzt. â€Å"Take no time to bind them together – we can do that out on the water, if we must.† Floating the logs as buoys by their sides, they slipped out into the cold, still waters of the huge bog. Though they weren’t thrilled with the sucking, muddy sensation that pulled at them with each step, Drizzt and Wulfgar found that they could walk in many places, propelling the makeshift raft steadily along. Regis and Bruenor, too short for the water, lay across the logs. Eventually they grew more comfortable with the eerie hush of the bog, and accepted the water route as a quiet rest. The return to reality was rude indeed. The water around them exploded, and three troll-like forms hit them in sudden ambush. Regis, nearly asleep across his log, was thrown off it and into the water. Wulfgar took a hit in the chest before he could ready Aegis-fang, but he was no halfling, and even the considerable strength of the monster could not move him backward. The one that rose before the ever-alert Drow found two scimitars at work on its face before its head even cleared the water. The battle proved as fast and furious as its abrupt beginning. Enraged by the continued demands of the relentless moors, the friends reacted to the assault with a counterattack of unmatched fury. The drow’s troll was sliced apart before it even stood straight, and Bruenor had enough time to prepare himself to get at the monster that had dropped Regis. Wulfgar’s troll, though it landed a second blow behind the first, was hit with a savage flurry that it could not have expected. Not an intelligent creature, its limited reasoning and battle experience led it to believe that its foe should not have remained standing and ready to retaliate after it had squarely landed two heavy blows. Its realization, though, served as little comfort as Aegis-fang pummeled the monster back under the surface. Regis bobbed back to the surface then and slung an arm over the log. One side of his face was bright with a welt and a painful-looking scrape. â€Å"What were they?† Wulfgar asked the drow. â€Å"Some manner of troll,† Drizzt reasoned, still stabbing at the unmoving form lying under the water before him. Wulfgar and Bruenor understood the reason for his continued attacks. In sudden fright, they took up whacking at the forms lying beside them, hoping to mutilate the corpses enough so that they might be miles gone before the things rose to life once again. Beneath the bog’s surface, in the swirlless solitude of the dark waters, the severe thumping of axe and hammer disturbed the slumber of other denizens. One in particular had slept away a decade and more, unbothered by any of the potential dangers that lurked nearby, safe in its knowledge of supremacy. Dazed and drained from the hit he had taken, as if the unexpected ambush had bent his spirit beyond its breaking point, Regis slumped helplessly over the log and wondered if he had any fight left in him. He didn’t notice when the log began to drift slightly in the hot moors’ breeze. It hooked around the exposed roots of a small line of trees and floated free into the lily-pad-covered waters of a quiet lagoon. Regis stretched out lazily, only half aware of the change in his surroundings. He could still hear the conversation of his friends faintly in the background. He cursed his carelessness and struggled against the stubborn hold of his lethargy, though, when the water began to churn before him. A purplish, leathery form broke the surface, and then he saw the huge circular maw with its cruel rows of daggerlike teeth. Regis, up now, did not cry out or react in any way, fascinated by the specter of his own death looming before him. A giant worm. * * * â€Å"I thought the water would offer us some protection from the foul things, at least,† Wulfgar groaned, giving one final smack at the troll corpse that lay submerged beside him. â€Å"At least the moving’s easier,† Bruenor put in. â€Å"Get the logs together, and let’s move along. No figuring how many kin these three have stalking the area.† â€Å"I have no desire to stay and count,† replied Wulfgar. He looked around, puzzled, and asked, â€Å"Where is Regis?† It was the first time in the confusion of the fight that any of them noticed that the halfling had floated off. Bruenor started to call out, but Drizzt slapped a hand across his mouth. â€Å"Listen,† he said. The dwarf and Wulfgar held very still and listened in the direction that the drow was now intently staring. After a moment of adjustment, they heard the halfling’s quivering voice. â€Å"†¦really is a beautiful stone,† they heard, and knew at once that Regis was using the pendant to get himself out of trouble. The seriousness of the situation came clear immediately, for Drizzt had sorted out the blur of images that he saw through a line of trees, perhaps a hundred feet to the west. â€Å"Worm!† he whispered to his companions. â€Å"Huge beyond anything I have ever seen!† He indicated a tall tree to Wulfgar, then started on a flanking course around to the south, pulling the onyx statue out of his pack as he went, and calling for Guenhwyvar. They would need all the help they could get with this beast. Dipping low in the water, Wulfgar eased his way up to the tree line and started shinning up a tree, the scene now clear before him. Bruenor followed him, but slipped between the trees, going even deeper into the bog, and came into position on the other side. â€Å"There are more, too,† Regis bargained in a louder voice, hoping that his friends would hear and rescue him. He kept the hypnotizing ruby spinning on its chain. He didn’t think for a moment that the primitive monster understood him, but it seemed perplexed enough by the gem’s sparkles to refrain from gobbling him up, at least for the present. In truth, the magic of the ruby did little against the creature. Giant worms had no minds to speak of, and charms had no effect on them at all. But the huge worm, not really hungry and mesmerized by the dance of the light, allowed Regis to play through his game. Drizzt came into position farther down the tree line, his bow now in hand, while Guenhwyvar stealthily slipped even farther around to the monster’s rear. Drizzt could see Wulfgar poised, high in the tree above Regis and ready to leap into action. The drow couldn’t see Bruenor, but he knew that the crafty dwarf would find a way to be effective. Finally the worm tired of its game with the halfling and his spinning gem. A sudden sucking of air sizzled with acidic drool. Recognizing the danger, Drizzt acted first, conjuring a globe of darkness around the halfling’s log. Regis, at first, thought the sudden blackness signified the end of his life, but when the cold water hit his face and then swallowed him up as he rolled limply from the log, he understood. The globe confused the monster for a moment, but the beast spat a stream of its killing acid anyway, the wicked stuff sizzling as it hit the water and setting the log ablaze. Wulfgar sprang from his high perch, launching himself through the air fearlessly and screaming, â€Å"Tempus!† his legs flung wide, but his arm cocked with the warhammer fully under control and ready to strike. The worm lolled its head to the side to move away from the barbarian, but it didn’t react quite fast enough. Aegis-fang crunched through the side of its face, tearing through the purplish hide and twisting the outer rim of its maw, snapping through teeth and bone. Wulfgar had given all that he possibly could in that one mighty blow, and he could not imagine the enormity of his success as he slapped belly-first into the cold water, beneath the drow’s darkness. Enraged by pain and suddenly more injured than it had ever been, the great worm issued a roar that split trees asunder and sent creatures of the moors scurrying for cover miles away. It rolled an arch along its fifty-foot length, up and down, in a continual splash that sent bursts of water high into the air. Drizzt opened up, his fourth arrow nocked and ready before the first even reached its mark. The worm roared again in agony and spun on the drow, releasing a second stream of acid. But the agile elf was gone long before the acid sizzled into the water where he had been standing. Bruenor, meanwhile, had completely gone under the water, blindly stumbling toward the beast. Nearly ground into the mud by the worm’s frenzied gyrations, he came up just behind the curl of the monster. The breadth of its massive torso measured fully twice his height, but the dwarf didn’t hesitate, smacking his axe against the tough hide. Guenhwyvar then sprang upon the monster’s back and ran up its length, finding a perch on its head. The cat’s clawed paws dug into the worm’s eyes before it even had time to react to the new attackers. Drizzt plucked away, his quiver nearly empty and a dozen feathered shafts protruding from the worm’s maw and head. The beast decided to concentrate on Bruenor next, his vicious axe inflicting the most severe wounds. But before it could roll over onto the dwarf, Wulfgar emerged from the darkness and heaved his warhammer. Aegis-fang thudded into the maw again and the weakened bone cracked apart. Acidic blobs of blood and bone hissed into the bog and the worm roared a third time in agony and protest. The friends did not relent. The drow’s arrows stung home in a continuous line. The cat’s claws raked deeper and deeper into the flesh. The dwarf’s axe chopped and hacked, sending pieces of hide floating away. And Wulfgar pounded away. The giant worm reeled. It could not retaliate. In the wave of dizzying darkness that fast descended upon it, it was too busy merely holding to its stubborn balance. Its maw was broken wide open and one eye was out. The relentless beating of the dwarf and barbarian had blasted through its protective hide, and Bruenor growled in savage pleasure when his axe at last sank deep into exposed flesh. A sudden spasm from the monster sent Guenhwyvar flying into the bog and knocked Bruenor and Wulfgar away. The friends didn’t even try to get back, aware that their task was completed. The worm trembled and twitched in its last efforts of life. Then it toppled into the bog in a sleep that would outlast any it had ever known – the endless sleep of death. How to cite Streams of Silver 12. The Trollmoors, Essay examples

Sustainability Accounting and Accountability

Question: Discuss about the Sustainability Accounting and Accountability. Answer: Introduction A reversing entry is a voluntary journal entry which is recorded at the starting of an accounting period in order to undo the adjusting entries of the previous period (Brown 2014). It can also be said that these reversing entries generally reverse or cancel out the adjusting journal entries that have been recorded at the ending of the preceding accounting time. The objective of recording the overturning entries is clear out the accrual entries and the prepaid entries from the previous year. Therefore, the transactions in the present period can be documented normally. As the accrual basis of accounting and GAAP need the expenses and the revenues to be matched in the periods where they occur (Demski 2013). On the other hand, the accrual journal entries are documented at the end of every accounting period. However, it has been found that some of the accounting managers prefer to implement the reversing adjusting entries at the starting of the next financial year and some do not prefer. Therefore, depending upon the advantages and disadvantages of not reversing adjusting entries at the starting of the next financial year, the accounting manager of an organization communicates and thus, the success of the leadership depends upon the decision-making and communicating skills of the leader. Communication and Leadership Communication is defined as a two-way process that helps in mutual understanding and also helps the participants to exchange any information, feelings, ideas and news between them. The process of communication also helps to develop and share meaning between two or more personnel. Therefore, it can also be said that the methodology of communication is not only an exchange of ideas, news or information; rather it is a process of encoding and decoding. Thus, it is also better known for connecting people. In case of operating and regulating any organization, communication plays the most important role as this key function of management helps to communicate between the various levels of management, employees and departments. From this, it can be said that the success of a leader is directly related with his or her ability of communicating with the various levels of management and the employees of an organization. The fundamentals of a strong and an effective leader are discipline, strate gic alignment, accountability, empowering his or her employees and managing her or his own values towards the operation and regulation of the business. On the other hand, the principle functions of an effective leader include planning, leading, organizing, controlling, communicating and staffing. Therefore, it can be said that the process of an effective communication and an efficient leader are directly related to each other (Knapp, Vangelisti and Caughlin 2014). In other words, it can be said that for being an efficient leader, the particular person should be an effective communicator. The reason behind this is that this skill of communication helps all the employees of an organization to connect with each other and also with the management. Thus, it can be said that a better process of communication can bring a success to the leadership of a leader. Therefore, for avoiding any dilemma in the process of implementation of not reversing adjusting entries at the beginning of the nex t financial year, a proper process of communication is an essential factor. It has been found that some of the leaders implement the reversing adjusting entries at the beginning of the next financial year and some do not. According to Broadbent (2013), both the processes have its own advantages and disadvantages. Therefore, in this report, the advantages of not reversing adjusting entries at the beginning of the next financial year and the disadvantages of preparing reversing entries have been discussed. In addition to this, the disadvantages of not reversing adjusting entries at the beginning of the next financial year and the advantages of preparing reversing entries have also been analyzed. On the basis of the advantages and disadvantages of reversing adjusting entries, a conclusion has been drawn that might help the leaders of an organization to run the firm successfully and profitably. Advantages of not reversing adjusting entries There are various advantages of not reversing the adjusting entries at the starting of the next financial year. These include firstly, an entry which needs the reversing strategy involves an amount entered into the accounting system for allocating the expenses that span two accounting periods (Edwards 2013). Therefore, it can be said that to implement a reversing entry is more complex as if the amount is not entered into the accounting system for allocating the expenditure in two accounting periods, then error might occur in the accounting system of an organization. Thus, it can be said that in order to avoid any error throughout the financial year, implementation of not reversing adjusting entries is more advantageous. The reason behind this is that the not reversing adjusting entries will help a firm to show a stable and balanced assets and liabilities throughout the year (Weil, Schipper and Francis 2013). On the other hand, it can also be said that the not reversing adjusting ent ries might also help the accountant to understand the actual expenses or income of the firm on time. The implementation of reversing adjusting entries might help an accountant to understand the total expenses or the income of the firm at the beginning of the year. However, this also has a negative effect on the operation and regulation of firm. The reason behind this is that if an accountant applies reversing adjusting entries and starts spending as per the plan of future income in the particular year, then the total expenses of an entity will increase at the beginning of the year only (Weygandt, Kimmel and Kieso 2015). However, if the entity does not receive the pre-planned amount at later part of the year due to various negotiations, then the proportion of expenses will relatively increase all of a sudden and the entity will get into trouble. Therefore, in order to avoid any such circumstances, an accountant of a firm should implement the not reversing adjusting entries. The accou ntants generally develop entries for the expense items that have not been received. On the other hand, in case of reversing adjusting entries, the accountants have to work more or it can be said that he have to work double as with any changes in the later period, the accountant have to change or adjust the entries made in the beginning of the next year. Thus, making of reversing entries needs a system of tracking them in order to get ensure about completing the entries successfully (Christensen et al. 2015). On the contrary, it can be said that implementation of not reversing adjusting entries is more advantageous for an entity or an accountant as in this system an accountant have to adjust only once or have to make single entry. Thus, it is simpler or easier of an accountant to use not reversing adjusting entries as it helps to avoid double work. From the below example, it can be better understood. Mr. Z pays his staffs $ 500 for two weeks. Therefore, he might debt the wages expenditure amount for $ 250, credit cash for $ 500 and debt wages payable for $ 250. Disadvantages of preparing reversing entries There are some disadvantages of preparing reversing entries. These might include an error can take place which might understate or overstate the account. It has also been found that the reversing entries double the work for an accountant. In addition to these, the preparation of a reversing entry might also increase the probability of making errors (Drury 2013). The primary limitation of using the reversing entries or preparing the reversing entries is that if the accountant of an organization overlooks or fails to do so, then the expenses or the revenues can be end up being overstated on the basis of the transaction. The objective of journal entries is to modify the data of accounting within the financial schemes. As rightly stated by Flamholtz (2012), the double entry system of accounting is mainly used in the present days accounting that ensures the accountant about the influence of the entries on a minimum of two accounts. In case of double entry system, two accounts are general ly affected because one account receives a credit on one hand and another account receives an analogous debit on the other hand (Rusak 2016). The reversing entries change back the regular entries which have already been recorded. This particular practice is considered as an optional; however it makes the accounting process smoother. The reversing of an entry from the previous accounting year keeps the expenses and revenues away from being overly stated. For instance, if a rental car expense is recognized from the previous month as a part of closing of that month, then if the bill of the rental car comes in the next month and its get paid, then this car rental bill could be billed as an expenditure in that month only. Nevertheless, to forget about the reversing of the entries might lead to an inaccuracy in the total expenditure. In addition to this, reversing entries provides benefit due to its simplicity, but as everyone can use this technique without proper accounting training, the valuation of the particular system has been decreased (Bebbington, Unerman and O'Dwyer 2014). Disadvantages of not reversing adjusting entries It can be said that there are various disadvantages of not reversing adjusting entries within an organization at the starting of the next financial year. These include an accountant might forget about any expenses that might occur at the middle of the financial year and this might put an entity into trouble (Clementi and Palazzo 2013). Therefore, if the accountant forgets about any adjusting entries in later period it might affect the assets and liabilities of the entity at a certain period of time. In addition to this, if an accountant of an entity does not implement the not reversing adjusting entries, then the entity might fail to maintain a stable and balanced assets and liabilities (Kaplan and Atkinson 2015). The other disadvantage of implementing not reversing adjusting entriesis that it is much complex and can lead to confusion. This process is also considered as inefficient and does not get any second scope or chance to make any corrections. Advantages of preparing reversing entries The journal entries are generally used in order to change the accounting information in the financial systems. Opined to Deegan (2013), the double entry system is the most modern accounting system that is used nowadays. The entries as per the double entry accounting system always influence a minimum of two accounts, as one of the accounts is added and one more account is mainly credited. As such, a reversing entry inverts a previously recorded regular entry. It can be said that using reversing entries is an optional factor but many of the accountants use this system for various advantages. These include accuracy, simplicity, efficiency and correction (Warren, Reeve and Duchac 2013). It has been found that when an accountant uses or implements a reverse entry and reverse an entry which was made in the previous accounting year, the particular accountant can prevent any duplication of the expenses or revenues that improves the accuracy. On the other hand, the reversing entries are cons idered as a simple process that might be performed by any staff without much knowledge regarding accounting. The account that was originally debited is now credited and vice versa (Xie et al. 2013). In this process, without changing anything or without any research, the conducted calculations can be used in the next step just by reversing the entries. Therefore, it is considered as a simple process and any complexities can be avoided here. In addition to these, the reversing adjusting entries are considered as more efficient as certain reversing entries can be set up in advance and can make it in an efficient and organized process. Moreover, the reversing adjusting entries can be done faster than not reversing adjusting entries (Needles, Powers and Crosson 2013). Additionally, this particular system helps an accountant to avoid in making any mistakes in calculating and also during entering the journal entries in a system. It can be better understood from the following example: In the month of December, Mr. Z accrued an amount of $ 250 to be paid wages for half of his staffs pay period that was in the month of December; however it was not aid until January. Conclusion Therefore, it can be concluded that the leaders should implement either of the two options on the basis of the situation. It has been found from the detailed analysis that the not reversing adjusting entrieshave comparatively more advantages and fewer disadvantages if it is implemented at the starting of the next financial year. On the other hand, it has been noted that preparing reversing entries has more disadvantages and fewer advantages. Thus, in order to avoid any complexity and confusion and also to keep the process simple, an efficient leader should implement the not reversing adjusting entries at the beginning of the next financial year and disadvantages of preparing reversing entries. References Bebbington, J., Unerman, J. and O'Dwyer, B., 2014.Sustainability accounting and accountability. Routledge. Broadbent, D.E., 2013.Perception and communication. Elsevier. Brown, R., 2014.A history of accounting and accountants. Routledge. Christensen, H.B., Lee, E., Walker, M. and Zeng, C., 2015. Incentives or standards: What determines accounting quality changes around IFRS adoption?.European Accounting Review,24(1), pp.31-61. Clementi, G.L. and Palazzo, B., 2013.Entry, exit, firm dynamics, and aggregate fluctuations(No. w19217). National Bureau of Economic Research. Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. Demski, J., 2013.Managerial uses of accounting information. Springer Science Business Media. Drury, C.M., 2013.Management and cost accounting. Springer. Edwards, J.R., 2013.A History of Financial Accounting (RLE Accounting)(Vol. 29). Routledge. Flamholtz, E.G., 2012.Human resource accounting: Advances in concepts, methods and applications. Springer Science Business Media. Kaplan, R.S. and Atkinson, A.A., 2015.Advanced management accounting. PHI Learning. Knapp, M.L., Vangelisti, A.L. and Caughlin, J.P., 2014.Interpersonal Communication Human Relationships. Pearson Higher Ed. Needles, B.E., Powers, M. and Crosson, S.V., 2013.Principles of accounting. Cengage Learning. Rusak, O.A., 2016. Financial Accounting: syllabus for master's program 1-26 81 01" Business Administration". Warren, C.S., Reeve, J.M. and Duchac, J., 2013.Financial managerial accounting. Cengage Learning. Weil, R.L., Schipper, K. and Francis, J., 2013.Financial accounting: an introduction to concepts, methods and uses. Cengage Learning. Weygandt, J.J., Kimmel, P.D. and Kieso, D.E., 2015.Financial Managerial Accounting. John Wiley Sons. Xie, Y., Liu, L., Tang, G. and Zheng, W., 2013. Highly constrained entry trajectory generation.Acta Astronautica,88, pp.44-60.

Conscience free essay sample

Role of Eyes and Hands Symbols are used throughout literature to express various meanings and ideas. William Shakespeare, in his play Macbeth, uses several symbols to explore a multitude of qualities of human nature. Eyes and hands are significant symbols that are continually used throughout the play. The eyes represent the knowledge of deeds, both past and present, and a person’s true thoughts and intentions, while the hand represents the person’s actions. Eyes and hands bring up the motif of sightlessness, one of the common curses from the witches, which is mentioned by Macbeth several times throughout the play. They play a large role in developing the characters of Macbeth and Lady Macbeth by revealing a number of characteristics of human nature, specifically the duplicity, blindness, and conscience of humans. Eyes and hands are used to display the duplicitous nature of humans. When Lady Macbeth says, â€Å"bear welcome in your eye, // Your hand, your tongue: look like the innocent flower // But be the serpent under ‘t, â€Å" (I, v, 63-65) she advises Macbeth to act deceitful by making sure his eyes are welcoming and not showing his true desires. In numerous religions and cultures, eyes are considered to be the window into the soul that show all thoughts and desires desires and are related to prophecy. Macbeth has recently received the witches’ prophecy that states that he will become King. He must show false thoughts in his eyes to ensure that Duncan does not see his true intentions and the prophecy foretold. If Duncan were to find out Macbeth’s true aim, then Duncan would not stay and Macbeth would not be able to murder the King. Lady Macbeth realizes the importance of this and uses the symbol of eyes to encourage Macbeth to act duplicitous. The hand is used to represent the actions that Macbeth performs. Lady Macbeth tells him that he must be welcoming in his actions and not show any traces of the crimes he is going to commit. Furthermore, Macbeth and Lady Macbeth wash their hands after the murder of Duncan. They deceive the others by washing their hands to hide the deed. Lady Macbeth says, â€Å"A little water clears us of this deed,† (II, ii, 67) which demonstrates the cleansing properties of water. Water is used to cleanse the mind and soul; however, Macbeth and Lady Macbeth have not had their minds and souls cleansed. They have only cleansed themselves physically and deceive others with their appearances. They are able to show that their hands and actions are clear and free of sin, but their conscience is covered in blood. Just as eyes and hands are used to display the duplicitous nature of humans, they also display human blindness. Eyes and hands also play a large role in showing human blindness, both morally and willfully. After the death of Duncan, Macbeth, while looking at his blood-stained hands, says, â€Å"This is a sorry sight,† (II, ii, 21) to which Lady Macbeth responds, â€Å"A foolish thought to say a sorry sight,† (II, ii, 22) which exhibits Lady Macbeth’s moral blindness. While Macbeth feels the guilt and horror of the murder, Lady Macbeth tells him that it is absurd to feel guilty for the murder. Lady Macbeth sees Macbeth’s bloody hands, which represent the dreadful murder of Duncan, and instead of feeling the same guilt and horror, she feels nothing. Prior to the murder of Banquo, Macbeth says: Come, seeling night, Scarf up the tender eye of pitiful day, And with thy bloody and invisible hand Cancel and tear to pieces that great bond. (III, ii, 46-49) Macbeth calls to the blinding night to cover all sight and to not allow for people to see any deeds the hand performs. Macbeth commands the night to hide the eye of daytime so that no one will see the actions he will perform. Macbeth then brings up the bloody and invisible hand of night to defeat Banquo and Fleance. Macbeth displays his willful blindness by wanting the hand to not be seen, allowing him to be ignorant of the crime and not bear the guilt of committing it. Macbeth becomes engulfed in the night and darkness and calls upon it to help achieve his own ambitious goal. Macbeth had earlier hesitated in killing Duncan and even told Lady Macbeth, â€Å"We will proceed no further in this business,† (I, vii, 31). Macbeth felt the guilt after the murder of Duncan. Now, however, he becomes morally blind, for he does not even feel any emotion for planning the murder of Banquo and Fleance. Additionally, following the declaration of the Prince of Cumberland, Macbeth says: Stars, hide your fires! Let not light see my black and deep desires The eye wink at the hand; yet let that be Which the eye fears, when it is done, to see. ’ (I, iv, 52-53) This further reveals Macbeth’s willful blindness. He does not want the light to illuminate and reveal his dark intentions, and calls for the dark night again to hide his actions. Macbeth realizes that the murder of Duncan is a horrible thought, yet he chooses to remain ignorant of it so that he will not feel guilty. He believes that if the eye does not see what the hand does, then the action has never been performed, for he hs no knowledge of it. Macbeth fears seeing the horrid deed because then he must accept that he has done it. Macbeth does not want to feel the effects of the guilt and feels that ignorance of the deed will save him from it. Just as human blindness is explored through the symbols of eyes and hands, so also are the characteristics of human conscience Human conscience is explored through both Macbeth and Lady Macbeth actions using eyes and hands. While Macbeth is washing his hands after Duncan’s murder he says: What hands are here! Ha! they pluck out mine eyes. Will all great Neptune’s ocean wash this blood Clean from my hand? No, this my hand will rather The multitudinous seas incarnadine, Making the green one red. (II, ii, 59-63) This demonstrates Macbeth’s guilt for the murder of Duncan. He sees his bloody hands, which symbolize the crime he has committed, and he feels the guilt in his eyes. The knowledge of the crime makes him feel uncomfortable and overcome with guilt. Macbeth says that nothing will be able to cleanse away the dark deeds he has committed. They will instead be shown to the world and his guilt will never be erased. Lady Macbeth’s hallucinations exhibit characteristics of human conscience. Lady Macbeth says, â€Å"Yet here’s a spot,† (V, i, 31) in her sleep. She sees a spot of blood on her hand and attempts to wash it. She performs these actions every night at the same hour and she shows the effects of her guilty conscience. When she washed her hands with water following the murder of Duncan, her conscience was not cleared. She suffers the consequences of the guilt through hallucinations and restless sleep. Lady Macbeth attempts to wash and rub her hands to rid herself of the guilt and the spot of blood that gives evidence of murder. Afterwards, when Lady Macbeth cries, â€Å"What, will these hands ne’er be clean,† (V, i, 42) it further demonstrates the effects of murder on her onscience. Macbeth continues to kill Banquo and Lady Macduff. She feels that she can never rid herself of the crimes and blood being spilled. The murders continue and she cannot withstand with the guilt and effects of murder. Her conscience is completely destroyed from the burden and guilt of the murders. Eyes and hands are used as symbols by both Ma cbeth and Lady Macbeth to explore a number of characteristics of human nature, including duplicity, blindness, and conscience. Lady Macbeth tells Macbeth to use his eyes and hands to act duplicitous. She urges him to show a false image to hide his true intentions. Macbeth and Lady Macbeth both engage in hand washing following the murder of Duncan. This displays their deception in showing clean hands free of murder and guilt, while their conscience is bloodied. Eyes and hands are used to demonstrate the moral blindness of Lady Macbeth by showing her complete lack of guilt for the murder of Duncan. Macbeth is shown to be willfully blind by calling for the black night to conceal his actions and not allow his eyes see them. He also refuses to let his eyes see what actions his hand performs. Macbeth becomes morally blind through his inability to feel guilt for the murder of Banquo and Fleance. Human conscience is also explored through eyes and hands as well. Macbeth sees his bloody hands and feels the guilt in his eyes, which burn with pain at the sight of the horrid crime. Lady Macbeth also suffers from a guilty conscience and receives hallucinations of a bloody spot on her hand. Eyes and hands play an important symbolic role throughout all of the play Macbeth. Bibliography Shakespeare, William, and Roma Gill. Macbeth. Oxford [England: Oxford UP, 1992. Print.