Sentence Variety - What It Is and How to Achieve It

In a composition, sentence variety refers to the practice of varying the length and structure of sentences to avoid monotony and provide appropriate emphasis. Grammar checkers are of little help with sentence variety, says  Diana Hacker. It takes a human ear to know when and why  sentence variety is  needed (Rules for Writers, 2009). Observations Sentence variety is a means by which the writer helps the reader to understand which ideas are most important, which ideas support or explain other ideas, etc. Variety of sentence structures is also a part of style and voice.(Douglas E. Grudzina and Mary C. Beardsley, Three Simple Truths and Six Essential Traits for Powerful Writing: Book One. Prestwick House, 2006) Thomas S. Kane on Ways to Achieve Sentence Variety Recurrence means repeating a basic sentence pattern. Variety means changing the pattern. Paradoxical as it sounds, good sentence style must do both. Enough sameness must appear in the sentences to make the writing seem all of a piece; enough difference to create interest...Of course, in composing a sentence that differs from others, a writer is more concerned with emphasis than with variety. But if it is usually a by-product, variety is nonetheless important, an essential condition of interesting, readable prose. Let us consider, a few ways in which variety may be attained. Changing Sentence Length and Pattern It is not necessary, or even desirable, to maintain a strict alternation of long and short statements. You need only an occasional brief sentence to change the pace of predominately long ones, or a long sentence now and then in a passage composed chiefly of short ones ...... Used with restraint, fragments ... are a simple way to vary your sentences. They are, however, more at home in a colloquial style than in a formal one. Rhetorical Questions ...  [R]hetorical questions are rarely used for variety alone. Their primary purpose is to emphasize a point or to set up a topic for discussion. Still, whenever they are employed for such ends, they are also a source of variety ... Varied Openings Monotony especially threatens when sentence after sentence begins the same way. It is easy to open with something other than the usual subject and verb: a prepositional phrase; an adverbial clause; a connective like therefore or an adverb like naturally; or, immediately following the subject and splitting it from the verb, a nonrestrictive adjectival construction. . . . Interrupted Movement Interruption--positioning a modifier or even a second, independent sentence between main elements of a clause so that pauses are required on either side of the intruder--nicely varies straightforward movement. (Thomas S. Kane, The New Oxford Guide to Writing. Oxford University Press, 1988) A Strategy for Evaluating Sentence Variety Use the following strategy to review your writing for variety in terms of sentence beginnings, lengths, and types: - In one column on a piece of paper, list the opening words in each of your sentences. Then decide if you need to vary some of your sentence beginnings.- In another column, identify the number of words in each sentence. Then decide if you need to change the lengths of some of your sentences.- In a third column, list the kinds of sentences used (exclamatory, declarative, interrogative, and so on). Then . . . edit your sentences as needed. (Randall VanderMey, Verne Meyer, John Van Rys, and Patrick Sebranek. The College Writer: A Guide to Thinking, Writing, and Researching, 3rd ed. Wadsworth, 2008) William H. Gasss 282-Word Sentence on Sentence Length and Variety Anyone who looks with care into the good books shall find in them sentences of every length, on every imaginable subject, expressing the entire range of thoughts and feelings possible, in styles both as unified and various as the colors of the spectrum; and sentences that take such notice of the world that the world seems visible in their pages, palpable, too, so a reader might fear to touch those paragraphs concerned with conflagrations or disease or chicanery lest they be victimized, infected, or burned; yet such sentences as make the taste of sweet earth and fresh air--things that seem ordinarily without an odor or at all attractive to the tongue--as desirable as wine to sip or lip to kiss or bloom to smell; for instance this observation from a poem of Elizabeth Bishop’s: ‘Greenish-white dogwood infiltrated the wood, each petal burned, apparently, by a cigarette butt’--well, she’s right; go look--or this simile for style, composed by Marianne Moore: â₠¬ËœIt is as though the equidistant three tiny arcs of seeds in a banana had been conjoined by Palestrina’--peel the fruit, make the cut, scan the score, hear the harpsichord transform these seeds into music (you can eat the banana later); yet also, as you read these innumerable compositions, to find there lines that take such flight from the world that the sight of it is wholly lost, and, as Plato and Plotinus urge, that reach a height where only the features of the spirit, of mind and its dreams, the pure formations of an algebraic absolute, can be made out; for the o’s in the phrase ‘good books’ are like owl’s eyes, watchful and piercing and wise. (William H. Gass, To a Young Friend Charged With Possession of the Classics. A Temple of Texts. Alfred A. Knopf, 2006)

Disease, High Blood Cholesterol And Brain Diseases

Diseases or health conditions are more so present in certain familiars than in others. Some are developed through environmental factors, lifestyle, genetics, and overall health wellness. Diseases can take different forms and occur at different stages of life. They can affect certain ages and genders. Through education and proper medical procedures most of them could be prevented and treated. The diseases that will be discussed further are: Hashimoto’s disease, high blood cholesterol, and brain diseases such as an aneurysm a stroke. Hashimoto’s disease or also known as chronic lymphocytic thyroiditis is directly correlated to the thyroid gland: meaning that it is autoimmune deficiency disease. The thyroid is apart of the endocrine system†¦show more content†¦The causes of this Hashimoto’s are still unknown; some doctors believe its origin is through the trigger of a virus or infection, while others assume that it is genetics flaws are involved. Unfortunately there are no specific preventative measures that could avoid this disease. However, knowing the symptoms ahead of time has an advantage. The sooner you recognize and catch this disease the sooner treatment can be applicable. This could be also known as primary prevention, being educated about the disease and how it can affect ones life. Cholesterol’s literal definition is â€Å"a waxy, fat-like substance that’s found in all cells of the body.† Lipoproteins are what travel throughout the blood in the body. Each are comprised of a small package that contains either low-density lipoprotein (LDL) or high-density lipoprotein (HDL). LDL is referred

Biology Essay Research Paper Investigation on factors free essay sample

Biology Essay, Research Paper Probe on factors impacting the enzyme Amylase Purpose: An probe into the factors impacting the activity of the enzyme Amylase # 8211 ; Planing Prediction: I predict that as the temperature increases, the velocity of the reaction will increase. When a peculiar temperature is reached, I believe the rate of reaction will dramatically diminish. I believe this because most chemical reaction happens faster when the temperature is higher. At higher temperatures molecules mover around faster, which makes it easier for them to respond together? Normally, a rise of 10 grades celius will duplicate the rate of reaction. This is true for enzymes up to about 40 grades celius. However at 40 grades celius the enzyme begins to be damaged, so the reaction slows. By 60 grades celius, the enzyme is wholly denatured. I predict that the same will go on the further off the pH is from pH 7. I believe this because the optimal temperature for most enzymes is about pH 7 therefore the farther off from pH 7 ( either more alkalic or more acidic ) the less affectional the enzyme. Pilot Experiment: To look into the factors impacting the activity of the enzyme Amylase, I will accommodate a pilot experiment, which investigates if the enzyme amylase interruptions down amylum. The pilot experiment was: 1. Pour amylase solution into a trial tubing to a deepness of 2cm. 2. Half fill another trial tubing with a 4 % starch solution. 3. With a pipette, topographic point a bead of I into each pregnant chad in a dimple tray. 4. With a glass rod lift a bead of the starch solution from the trial tubing and blend it with the first bead of I in the first pregnant chad in the tray. A blue/black coloring material should develop ; this will be used as the control. 5. Rinse the glass rod. 6. Pour amylase solution into the trial tubing of amylum and agitate rapidly. 7. Repeat steps 4 A ; 5 ( for the amylase A ; starch solution mixture ) every 30 seconds until a blue/black coloring material no longer develops. 8. When there is no farther alteration in the coloring material of the I, take the starch-amylase trial tubing, add Benedict s reagent, and topographic point in the H2O bath for 1 minute. Adapted Experiment: I will modify and spread out the pilot experiment in a figure of ways. First, I must make up ones mind what I am traveling to look into. I am traveling to look into the consequence of pH and temperature on the activity of the enzyme amylase. Therefore, I have developed two similar experiments ( one for each factor I am look intoing ) . To look into the consequence of pH on the activity of the enzyme amylase: 1. Pour amylase solution into a trial tubing to a deepness of 2cm. 2. Half fill another trial tubing with a 4 % starch solution. 3. With a pipette, topographic point a bead of I into each pregnant chad in a dimple tray. 4. With a glass rod lift a bead of the starch solution from the trial tubing and blend it with the first bead of I in the first pregnant chad in the tray. A blue/black coloring material should develop ; this will be used as the control. 5. Rinse the glass rod. 6. Add 2cm3 of the appropriate pH buffer to the amylum solution and shingle. 7. Pour amylase solution into the trial tubing of amylum and agitate rapidly. 8. Repeat steps 4 A ; 5 ( for the amylase, amylum A ; pH buffer mixture ) every 30 seconds until a blue/black coloring material no longer develops. 9. Record the consequences in a tabular array. Repeat steps 1-8 for each pH buffer scope until all the provided pH buffers have been used. Temperature: To look into the consequence of temperature on the activity of the enzyme amylase: 1. Pour amylase solution into a trial tubing to a deepness of 2cm. 2. Half fill another trial tubing with a 4 % starch solution. 3. Cool both trial tubing and maintain at 10 grades celius 4. With a pipette, topographic point a bead of I into each pregnant chad in a dimple tray. 5. With a glass rod lift a bead of the starch solution from the trial tubing and blend it with the first bead of I in the first pregnant chad in the tray. A blue/black coloring material should develop ; this will be used as the control. 6. Rinse the glass rod. 7. Add 2cm3 of H2O to starch solution ( see below ) . 8. Pour amylase solution into the trial tubing of amylum and agitate rapidly ( step temperature, seek to keep at 10 grades celius ) . 9. Repeat steps 4 A ; 5 ( for the amylase A ; starch solution mixture ) every 30 seconds until a blue/black coloring material no longer develops. 10. Record the consequences in a tabular array. Repeat steps 1-9 increasing the temperature by 5 grades celius each clip until the enzyme is denatured, this should be around 40 grades celius ( see portion 6 on enzymes. ) To guarantee that the trial is just I will merely change two factors ( at different phases of the experiment non at the same time ) . All the measures will hold to be carefully measured since little fluctuations in the sum of enzyme used can do important fluctuations in the consequences. In the subdivision where temperature is investigated, 2cm3 of H2O is added. This is because the amylum solution is impersonal and in the old probe ( for pH ) 2cm3 of the appropriate buffer was added. If the 2cm3 of H2O was non added so it would non be a just trial since the volumes used in each portion of the probe would be different. If they were different so this would impact the consequences since the solution would be of different concentrations and hence one would respond faster than the other would. Apparatus: I have chosen to utilize a measurement cylinder to mensurate the volumes of substances used since it is more accurate than a pipette. I will utilize an electronic H2O bath for keeping the mixture at a temperature above room temperature since the temperature is more accurate than a H2O bath above a Bunsen burner. I will hold to utilize ice from the deep-freeze to cut down the temperature of the mixture to 10 grades celius. A 100 grades celius thermometer will supply temperature consequences of a sufficient truth ( to 1 grades celius ) . The pH buffer scope will be pre-prepared therefore I do non hold to concern myself with mensurating and keeping pH degrees. Variables: I have chosen to reiterate the experiment 3 times because it hence allows me to cipher an mean clip. This will guarantee that there are no unnatural consequences and it will increase truth. I have decided to get down the temperature at 10 grades celius and increase by 5 grades celius each clip since it will let me to see the addition and lessening of the enzyme activity. It should besides be accurate plenty for me to foretell an optimal operating temperature to an truth of 5 grades celius. I have no control over which pH buffers I will utilize since the school prior to the experiment will supply them. Enzymes: Substances called accelerators speed up many chemical reactions. Catalysts called enzymes command the metabolic reactions in the organic structure. Amylase is an enzyme ; it is present in the digestive systems of many animate beings. Amylase speeds up the dislocation of long concatenation amylum molecules in smaller ironss of malt ose. Enzyme molecules have a really precise 3-dimensional form. This includes a dent, which is called the active site. It is precisely the right size and form for enzyme s substrate to suit into ( in the instance of amylase this is starch ) . When a substrate molecule slots into the active site, the enzyme tweaks the substrate molecule, drawing it out of form and doing it split into merchandise molecules. High temperatures make enzymes inactive: this is because they are proteins, which are damaged by temperatures above approximately 40 grades celius. Most enzymes work best at a pH of about 7. This is besides because they are proteins, which are damaged by really acidic or really alkalic conditions. Due to the enzyme s alone active site it can merely change over one sort of substrate molecule into one sort of merchandise. Consequences: First of all the mean clip taken for the amylum to be digested in each status was calculated. Temperature ( grades celius ) 10 21 32 40 50 55 60 67 80 A ; 90 Average Time ( min ) 9.8 6.7 5.3 5.5 3.5 3.0 3.5 4.5 10 + pH 8 7 6 5 3 2 Average Time ( min ) 9.5 6.7 4.5 2.8 4.7 9.2 The consequences were so plotted on a graph ( see Graphs 1 A ; 2 ) and the points joined together. From graph 1, I can see that as the temperature of the mixture increases, the clip taken for the amylase to digest the amylum decreases. This happens fastest at 55 grades celius, nevertheless if the temperature continues to lift so the clip taken for the amylase to digest the amylum quickly increases. By the clip 80 OC is reached the amylase does non digest the amylum. From graph 2, I can see that as the pH of the mixture increases, the clip taken for the amylase to digest the amylum decreases. This happens fastest at pH 5. At a higher pH degree than pH 5 the clip taken for the amylase to digest the amylum additions. Amylase speeds up the dislocation of long concatenation amylum molecules into smaller ironss of malt sugar. Enzyme molecules have a really precise 3-dimensional form. This includes a dent, which is called the active site. It is precisely the right size and form for the enzyme s substrate to suit into ( in the instance of amylase this is starch ) . When a substrate molecule slots into the active site, the enzyme tweaks the substrate molecule, drawing it out of form and doing it split into merchandise molecules. High temperatures make enzymes inactive: this is because they are proteins, which are damaged by temperatures above approximately 40 grades celius. In this probe it was found that amylase operated fastest at 55 OC and was damaged above this temperature. The enzyme is damaged because the molecules are traveling faster, these bombard the active site of the enzyme altering its form ; when it s form has been changed so the amylum will no longer suit in the active site and hence can non be digested. This is 15 OC above the suggested typical temperature, see Measuring Evidence for possible grounds why it is higher than expected. By 80 grades celius the amylase was wholly denatured. From this information I can reason that the optimal operating temperature for the enzyme amylase is 55 grades celius. Most enzymes work best at a pH of about 7. This is besides because they are proteins, which are damaged by really acidic or really alkalic conditions. However in this experiment the amylase worked fastest at pH 5. This pH is lower than suggested above because the amylase provided by the school was a bacterial enzyme which had an optimal pH between pH 4 and pH 5. Decision: In my design, I predicted that as the temperature increases, the velocity of the reaction would increase. When a specific temperature was reached, I believed that the rate of reaction would dramatically diminish. I believed this because most chemical reactions happen quicker when the temperature is higher. At higher temperatures molecules move about faster, which makes it easier for them to respond together. Normally, a rise of 10 grades celius will duplicate the rate of reaction. This is true for enzymes up to about 40 grades celius. However at 40 grades celius the enzyme begins to be damaged, so the reaction slows down. By 60 grades celius the enzyme is wholly denatured. I predicted that the same would go on the further off the pH is from pH 7. I believed this because the optimal temperature for most enzymes is about pH 7 therefore the farther off from pH 7 ( either more alkalic or more acidic ) the less effectual the enzyme. My consequences support most of the anticipation since as the pH/temperature increases the rate of reaction additions until a point is reached and so the rate of reaction lessenings. However, the optimal temperature was non 40 OC but 55 OC ( remarkably high ) and the optimal pH was pH 5 non pH7. I besides predicted that a rise of 10 OC would duplicate the rate of reaction ; this was non right. As is apparent in the tabular array above, the clip taken does non halve for every 10 grades celius addition in temperature. I could non happen a additive relationship between the temperature and rate of reaction, nevertheless with adequate consequences ( from a really big scope of temperatures ) a parabola could be made on Graph 1, it would so be possible to happen a mathematical expression for the building of the parabola and hence find the relationship between the temperature and rate of reaction. At current I do non hold plenty dependable grounds to pull any decisions more specific than the rate of reaction is relative to the temperature until 55 grades celius is reached and after this point the temperature is reciprocally relative to the rate of reaction. Note: # 8220 ; Optimum runing temperature/pH # 8221 ; means this is the temperature/pH where the enzyme ( amylase ) operates the fastest. I believe that the experiment was successful but some of the consequences were unexpected/unreliable. The clip taken for the amylase to digest the amylum at 40 OC was far excessively fast ( see Graph 1 ) it should hold been between 4 and 4.5 proceedingss. All the other consequences seemed to suit into the tendency on the graphs. I believe that the experiment was designed good but there were a few jobs. The optimal temperature for the amylase was excessively high. I believe that all the consequences were skewed because the enzyme was non given adequate clip at each peculiar temperature to be to the full affected before it was added to the amylum. Because of clip restraints, they were merely left in the H2O bath for 10 proceedingss before get downing the experiment. However, they should hold been left in the H2O bath for about 30 proceedingss so that the amylase had been wholly affected by the temperature before the experiment was started. I decided to carry on the experiment at 10 OC intervals alternatively of 5 OC because there was non adequate clip. When the consequences were collected, I plotted them on a unsmooth graph to happen the optimal temperature and so carry on the experiment at this temperature to guarantee it was the optimal temperature. I besides conducted all three experiments for each status at the same clip to salvage clip. Additional work, which could be carried out, is to reiterate the experiment utilizing, a wider scope of temperatures and pH degrees, and a scope of different amylum solution concentrations or utilizing different enzymes such as peptidase with a protein. 316

Accounting Investors and Earnings Management

Question: Discuss about the Accounting Investors and Earnings Management. Answer: Introduction This study deals with analyzing the current issues in accounting field (Miller and Power 2013). In this particular assignment, emphasis has been given on bringing out the real causes behind the collapse faced by Dick Smith Electronics. The current segment discuses various accounting related issues that Dick Smith had to face because of unpredictable situations that come their way. This particular company is based in Australia and deals in selling electronic products to the potential customers (Messier 2016). One of the major issues that the company faced is the excess stock-in-hand that was not required by them. They faced several complaints from the customers claiming that delivery was not done for weeks. This present segment elucidates bringing together all the potential issues faced by the company and the reason for the cause at the same time. At the end, proper recommended actions have been given that will help Dick Smith in getting over with this situation within a short span of time (Lukka and Vinnari 2014). Brief Background of Dick Smith Dick Smith Holdings Limited is one of the Australian-based retail chain companies that sell consumer electronic goods, electronic project kits as well as hobbyist electronic components (Dicksmith.com 2017). This particular company had expanded in New Zealand as well as other countries. By the year 2016, Kogan, an online retailer has traded under the brand name (Dick Smith) and started online operations and covering countries such as Australia and New Zealand (Jindrichovska and Kubickova 2015). Current issues faced by Dick Smith in accounting This report will be discussing the current accounting related issues faced by the retail giant who sell electronic components known as Dick Smith (Hunton, Mauldin and Wheeler 2015). This company was alleged by many people after the Collapse. This study will discuss regarding what made Dick Smith face the issues and the reason behind the same (Dicksmith.com 2017). Below is the reason with proper justification: Dick Smith Collapse raises more questions by the accounting occupation From the administrator statement, it is clearly mentioned by McGrathNicol who sets out opinion on the reason for business falling for some time (Hunton, Libby and Mazza 2015). In this case, receivers as well as administrators work with the wreckage of Dick Smith collapse. Addition to that, the responsibility of rebates from suppliers majorly influences administration while undertaking purchasing decision. It requires understanding their capability to mask the actuality of income information in a clear manner. In the year 2014-2015, more than $72 Million reported as earnings before interest, reduction as well as tax and amortization. After excluding rebates and promotion subsidy, this figures will be accustomed to a $ 119 Million EBITDA loss (Henderson et al. 2015). The auditors signed off on Dick Smith financial records in the year 2015. This reveals that intentional administrators were selected for treating the accounting concepts in the recent field of secretarial (Gupta, Chiles and McMullen 2016). There was lot of consequences found at the time of accounting treatment of rebates as a part of Dick Smith collapse. Rebates were one of the current issues that are faced by Dick Smith (Dicksmith.com 2017). In the recent financial year, Target was in spotlight by their accounting team by way of treating rebates resulting to inflated earnings. Addition to that, Wesfarmers Limited had investigated the issue whereby several staff members left the organization at that time (Francis, Hasan and Wu 2013). In Britain, one of the giant retailers named as Tesco Multinational Corporation was alerted to issues with the secretarial action of rebates in the year 2014 after whistleblower contacted with the corporation universal counsel (Elliott et al. 2013). Tesco Multinational Corporation flagged it as presenting the overstated figures of first half profits. This was found at the time when it has viewed from an exaggeration of level of presentation for prior three monetary years. In this case, Tesco Multinational Corporation is still under examination by Serious Fraud Office as well as Financial Reporting Council (Hunton, Mauldin and Wheeler 2015). Some of the issues arise from interpreting accounting standards resulting from numerous entities especially in frequent jurisdiction. These are well known as well as unstated within the IFRS (International Financial Reporting Standards) framework (Deegan 2013). The ubiquitousness of the problems as well as subjectivity of global accounting standards is consistent in nature (Coad, Jack and Kholeif 2015). This ensures high level of consistency as well as apparent submission is likely to little console to Dick Smith. This company has 3300 former human resources based in Australia as well as New Zealand or the investors who are set for losing their cash. Management at Dick Smith is anticipating the possible consequences that need to be considered as far as possible (Dicksmith.com 2017). According to Professor, they had flagged the audit quality as a problem. These professors were of the opinion that audit profession for understanding the addressed shortfalls in audit quality (Christensen, Nikolaev and Wittenberg?Moerman 2016). Addition to that, new accounting standard will definitely clarify the principles for revenue recognition that will be affected by 2018. In this theory, it will mainly address the issues concerned with the treatment of rebate. Therefore, it mainly relies upon introducing new accounting standards (Dicksmith.com 2017). The accounting occupation will be bound by code of principles that mentions accountants act meeting the public attention for a good reason (Bonin 2013). In other words, the code provides principles as supported by professionals who are responsible for navigating in the complex business environments. This will help in taking business decisions like treatment of revenue as well as inventory that will fulfill with strict request of standards and law. This will comply with the spirit for achieving the objectives (Bebbington, Unerman and O'Dwyer 2014). Most of the company faces failure that has the potential for undermining the profession constant whereby principles relies upon based approach and more on regulations (Beattie 2014). In other words, there is no doubt that increased regulation will reach at the tipping point. It strongly depends upon the warning against the tick the box mentality as well as potential for more adverse outcomes. It is the fact whereby financial regulators are getting frustrated from the content of intervention by the government (Hunton, Libby and Mazza 2015). Addition to that, accounting profession will bring value as well as expertise to business and society in broadly aspect. This majorly occupies the position of trust in and among the community people. It means being entrusted with such social science that take place from huge responsibilities as well as high expectations (Ball 2013). Use of Accounting theory and cause behind adoption by Dick Smith As rightly put forward by Deegan (2013), it was announced by the Senate regarding an injury in terms of orientation that majorly covers up the collapse of Dick Smith Electronics. There had been lot of senators who pore over ways that floated towards failure of Dick Smith. As far as economic theory is concerned, it explains the failure of Dick Smith as it is consistent with a dynamic economy (Dicksmith.com 2017). Addition to that, it is necessary in understanding the business that do not particularly utilize economic resources in an efficient way as compared to its competitors. Therefore, the failure is widely linked with the series of ugly looking proceedings that are conflicting in a inefficient market. According to Deegan (2013), Senate discuses on the good opportunity that needs to be discussed by considering issues that make Australia like a nasty place for investing in shares. This includes: It take into consideration the divergent financial disclosures as well as information gained at the time of making investment decisions (Hunton, Libby and Mazza 2015) Further, it discusses regarding the unprofitable outcome from the outside management due to protected creditors that has overarching authority (Hunton, Mauldin and Wheeler 2015) It further gives rise to delays as well as asymmetric information arising from external administrations. This mainly facilitates over-serving by the insolvency professionals but not the original law object in any case (Dicksmith.com 2017) There occur conflicts of interest as well as soft landings especially for directors of failed companies (Lukka and Vinnari 2014) Share Float Information sinks In the year 2012, it has been viewed that Anchorage Capital had purchased Dick Smith business from the other retail giant in Australia known as Woolworths Limited amounting to $ 115 Million (Hunton, Libby and Mazza 2015). By the year 2013, Dick Smith was floated with market capitalization amounting to $ 520 Million. This float was from the greatest private equity heist whereby the Founder of Dick Smith gets involved in describing the utter greed and unethical in their practices (Dicksmith.com 2017). There is divergent of financial information surrounding sale of Woolworths Limited of Dick Smith business to Anchorage (Hunton, Mauldin and Wheeler 2015). This reveals the fact that the parties did not agree on the book values of Dick Smith record at that particular time of sale transactions. Addition to that, the parties have irreconcilable accounting at those particular transactions. It has been reported that Woolworths Limited claims it by making it a small gain after a sequence of devaluations as well as requirements. Therefore, Anchorage claims for making gain of $ 146 Million as it brought business in a given reduction to the fair value of net property (Lukka and Vinnari 2014). There has been subsequent financial information that concerned inventory in timely manner. In the year 2015, Dick Smith astonished the market by declaring the company requires inventory write-down of $ 60 Million for 3 months as mentioned in the financial statements. In the same year, it was found that the company was audited bit with no adverse findings (Hunton, Libby and Mazza 2015). Retailers chasing rebates to inflate profits Most of the retail industry including Dick Smith is accused of chasing rebates by way of inflating profits at faster pace (Hunton, Libby and Mazza 2015). Addition to that, Australian retailers had even experienced a tough year by way of facing severe competition by tumbling prices as well as weekly dollar. It is also noticed that there is huge pressure on the Senior Management leader within the retailers who are turning those business with a view to become successful in shorter period. Even though, new accounting standards that will be coming up by the year 2018, will give clear idea on how revenue such as rebates will be best accounted for in any situation (Hunton, Mauldin and Wheeler 2015). Banks and unprofitable outcomes Some of the protected creditors decide regarding whether offers for selling a commerce can be satisfactory or not (Hunton, Libby and Mazza 2015). This can be understood as only banks and receivers will have actual information regarding any types of offers. This means economic incentive of banks in a given company will find ways for maximizing their payoff and come at a cost for the sake of other stakeholders. It requires more number of days when receivers as well as administrators will appoint Dick Smith. This will take place by collecting financial information from shareholders as well as unsecured creditors in the most appropriate way (Lukka and Vinnari 2014). Recommended actions The collapse of electronics retail sequence named as Dick Smith has sent shockwaves from the retail business. Some of the recommended measures are mentioned below that will help in overcoming the current situation. Inventory Management- Managing Inventory is essential for solving the issues faced by Dick Smith. Dick Smith inventory problems started to increase in the second half of 2015. This company had even revealed the fact that they would write down the value of its inventory at 20% amounting to $ 60 Million. The company declared that they bought stock anticipating of certain level of sales that they will achieve in near future. They failed in achieving the sales target and they are finding ways for clearing the stock as far as possible. Dick Smith followed the write down and labeled a mammoth clearance sale. They had prices on old stock slash by more than 70%. Addition to that, Dick Smith had explored alternative funding. Even though the directors of the company was of opinion that alternative funding will not be supported by short-term funding requirements as well as allows Dick Smith in ordering required stock for next 4 to 6 weeks. Therefore, Dick Smith had struggled enough in clearing out excess old inventory as well as securing finance for purchasing new stock. Role of private equity floats- This explains that role of private equity group Anchorage Capital in Dick Smith aims at providing essential context to the retailer collapse. This indicate that private equity floats that cannot be otherwise visible. Addition to that, Anchorage purchased Dick Smith business from the Australian retail giant (Woolworths Limited) for $ 115 Million in the year 2012. They aid $ 20 Million upfront as well as floated the company on ASX by the year 2013. They had the market valuation of $ 520 Million. Management of Dick Smith discusses in undertaking turnaround programs for bringing improvement in company cash flow problems. Within the time span, Dick Smith debuted on ASX listings staring with a price of $ 2.20. Initial public offering of Dick Smith was overvalued at first place. Customer Service is important in a competitive market- It is essential in considering the fact that consumer electronics market is Australia is extremely competitive market whereby customer service plays major role. In one of the case, it was posted on the Facebook by an angry customer who claimed that online orders had not been delivered. This was for a weeks whereby customer representatives hung on phone for resolving the query. There will be lot of complaints by the customers that needs to be resolved by the retailers who compete in this global marketplace. Most of the retailers receive high volume of customer complaints at the time of busy trading periods. This will take place whereby company running in a huge sale but it is the responsibility of the representatives in solving the query of customer without any delay. In this case, Dick Smith faced the same query by the market at the time of downgrading of market values. Conclusion At the end of the study, it is concluded that Dick Smith faced various accounting issues that is needed to be resolved at urgent note. Dick Smith had fallen by more than 80% at the time it got listed in Australian Stock Exchange. This company was even placed in liquidation by their creditors as they were suffering a loss of $ 260 Million. Finally, the founder of Dick Smith dismay at the closure as well as put it down to the utter greed of modern capitalism. The above analysis had given detailed presentation of the issues with recommended actions. These actions should be taken into consideration by Dick Smith for bringing smooth operation of business enterprise. In case of Dick Smith, the court heard that the management selects its products for maximization of rebate. This is the money that retailers will get from the suppliers for keeping the stock as well as promoting the goods at the same time. Reference List Ball, R., 2013. Accounting informs investors and earnings management is rife: Two questionable beliefs.Accounting Horizons,27(4), pp.847-853. Beattie, V., 2014. Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework.The British Accounting Review,46(2), pp.111-134. Bebbington, J., Unerman, J. and O'Dwyer, B., 2014.Sustainability accounting and accountability. Routledge. Bonin, H., 2013.Generational accounting: theory and application. Springer Science Business Media. Christensen, H.B., Nikolaev, V.V. and Wittenberg?Moerman, R., 2016. Accounting information in financial contracting: The incomplete contract theory perspective.Journal of Accounting Research,54(2), pp.397-435. Coad, A., Jack, L. and Kholeif, A.O.R., 2015. Structuration theory: reflections on its further potential for management accounting research.Qualitative Research in Accounting Management,12(2), pp.153-171. Crawford, E.R. and Lepine, J.A., 2013. A configural theory of team processes: Accounting for the structure of taskwork and teamwork.Academy of Management Review,38(1), pp.32-48. Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. Dicksmith.com. (2017).Dick Smith Automotive Group serving Columbia, Lexington, St. Andrews, Greenville, Charleston, and Moncks Corner, South Carolina. [online] Available at: https://www.dicksmith.com [Accessed 17 Jan. 2017]. Elliott, W.B., Jackson, K.E., Peecher, M.E. and White, B.J., 2013. The unintended effect of corporate social responsibility performance on investors' estimates of fundamental value.The Accounting Review,89(1), pp.275-302. Francis, B., Hasan, I. and Wu, Q., 2013. The benefits of conservative accounting to shareholders: Evidence from the financial crisis.Accounting Horizons,27(2), pp.319-346. Gupta, V.K., Chiles, T.H. and McMullen, J.S., 2016. A process perspective on evaluating and conducting effectual entrepreneurship research.Academy of Management Review,41(3), pp.540-544. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015.Issues in financial accounting. Pearson Higher Education AU. Hunton, J.E., Libby, R. and Mazza, C., 2015. Retraction: Financial Reporting Transparency and Earnings Management.The Accounting Review,90(4), pp.1711-1711. Hunton, J.E., Mauldin, E.G. and Wheeler, P.R., 2015. Retraction: Potential Functional and Dysfunctional Effects of Continuous Monitoring.The Accounting Review,90(4), pp.1709-1709. Jindrichovska, I. and Kubickova, D., 2015. Czech accounting academia and practice: historical roots and current issues.Accounting and Management Information Systems,14(2), pp.328-361. Kaplan, R.S. and Atkinson, A.A., 2015.Advanced management accounting. PHI Learning. Lukka, K. and Vinnari, E., 2014. Domain theory and method theory in management accounting research.Accounting, Auditing Accountability Journal,27(8), pp.1308-1338. Messier Jr, W., 2016.Auditing assurance services: A systematic approach. McGraw-Hill Higher Education. Miller, P. and Power, M., 2013. Accounting, organizing, and economizing: Connecting accounting research and organization theory.The Academy of Management Annals,7(1), pp.557-605.

THE SUMMARY OF THE COSTS OF UNEMPLOYMENT Essay Example For Students

THE SUMMARY OF THE COSTS OF UNEMPLOYMENT Essay THE SUMMARY OF THE COSTS OF UNEMPLOYMENT Essay Some people believe that recessions are neither good nor bad but simply part of the natural survival of the fittest in the business world. Actually, it is not true. In The Costs of Unemployment, the authors tell us both the good and bad influences of recessions. Recessions will cause unemployment because of the loss of output and GNP. Some people may argue that unemployment is a part of the functioning of the economy. They are partly right, for the unemployment is inevitable because of the dynamic economy. This kind of unemployment is called natural rate of unemploymentthe sum of frictional and structural unemployment. However, this is only a part of unemployment. Because the firms cut back and produce less when they experience recessions, they will employ fewer workers. Therefore, the unemployment rate rises. This increase in unemployment caused by recessions and depressions is called cyclical unemployment. We will write a custom essay on THE SUMMARY OF THE COSTS OF UNEMPLOYMENT specifically for you for only $16.38 $13.9/page Order now Recessions cause social consequences. During the recessions, the unemployed L 2 suffers a lot. The authors say that many people lost their savings as the stock market crashed and thousands of banks failed. What they can depend on is only the meager relief distributed by the government. In addition, prolonged unemployment may also bring with it a number of social and person ills: anxiety, depression, a deterioration of physical and psychological health, drug abuse, and suicide. Thirdly, recessions may lead to lost output in the future. When the companies experience recessions, they will reduce their investment and produce fewer products. As we all know, the investment is very important to future economic growth and progress. The more the investment is reduced, the longer we will spend on the growth of economy. On the other hand, recessions also have some benefits. First of all, recessions may reduce the rate of inflation. Secondly, in order to get survival in the recessions, companies must take some measures, such as trimming waste, managing resources better, and so on. Those who are inefficient will be driven out of business. Therefore, the efficiency is increased. Finally, recessions lead to a decrease in the demand for imports, which improves a nations balance of payment. All in all, this article shows that the recessions have both the good and bad influences. We can not simply regard it as a part of the natural survival of the fittest in the business world. . The Summary Of The Costs Of Unemployment Essay Example For Students The Summary Of The Costs Of Unemployment Essay The Summary Of The Costs Of Unemployment Essay Some people believe that recessions are neither good nor bad but simply part of the natural survival of the fittest in the business world. Actually, it is not true. In The Costs of Unemployment, the authors tell us both the good and bad influences of recessions. Recessions will cause unemployment because of the loss of output and GNP. Some people may argue that unemployment is a part of the functioning of the economy. We will write a custom essay on The Summary Of The Costs Of Unemployment specifically for you for only $16.38 $13.9/page Order now They are partly right, for the unemployment is inevitable because of the dynamic economy. This kind of unemployment is called natural rate of unemploymentthe sum of frictional and structural unemployment. However, this is only a part of unemployment. Because the firms cut back and produce less when they experience recessions, they will employ fewer workers. Therefore, the unemployment rate rises. This increase in unemployment caused by recessions and depressions is called cyclical unemployment. Recessions cause social consequences. During the recessions, the unemployed L 2 suffers a lot. The authors say that many people lost their savings as the stock market crashed and thousands of banks failed. What they can depend on is only the meager relief distributed by the government. In addition, prolonged unemployment may also bring with it a number of social and person ills: anxiety, depression, a deterioration of physical and psychological health, drug abuse, and suicide. Thirdly, recessions may lead to lost output in the future. When the companies experience recessions, they will reduce their investment and produce fewer products. As we all know, the investment is very important to future economic growth and progress. The more the investment is reduced, the longer we will spend on the growth of economy. On the other hand, recessions also have some benefits. First of all, recessions may reduce the rate of inflation. Secondly, in order to get survival in the recessions, companies must take some measures, such as trimming waste, managing resources better, and so on. Those who are inefficient will be driven out of business. Therefore, the efficiency is increased. Finally, recessions lead to a decrease in the demand for imports, which improves a nations balance of payment. All in all, this article shows that the recessions have both the good and bad influences. We can not simply regard it as a part of the natural survival of the fittest in the business world. . THE SUMMARY OF THE COSTS OF UNEMPLOYMENT Essay Example For Students THE SUMMARY OF THE COSTS OF UNEMPLOYMENT Essay THE SUMMARY OF THE COSTS OF UNEMPLOYMENT Essay Some people believe that recessions are neither good nor bad but simply part of the natural survival of the fittest in the business world. Actually, it is not true. In The Costs of Unemployment, the authors tell us both the good and bad influences of recessions. Recessions will cause unemployment because of the loss of output and GNP. Some people may argue that unemployment is a part of the functioning of the economy. They are partly right, for the unemployment is inevitable because of the dynamic economy. This kind of unemployment is called natural rate of unemploymentthe sum of frictional and structural unemployment. However, this is only a part of unemployment. Because the firms cut back and produce less when they experience recessions, they will employ fewer workers. Therefore, the unemployment rate rises. This increase in unemployment caused by recessions and depressions is called cyclical unemployment. We will write a custom essay on THE SUMMARY OF THE COSTS OF UNEMPLOYMENT specifically for you for only $16.38 $13.9/page Order now Recessions cause social consequences. During the recessions, the unemployed L 2 suffers a lot. The authors say that many people lost their savings as the stock market crashed and thousands of banks failed. What they can depend on is only the meager relief distributed by the government. In addition, prolonged unemployment may also bring with it a number of social and person ills: anxiety, depression, a deterioration of physical and psychological health, drug abuse, and suicide. Thirdly, recessions may lead to lost output in the future. When the companies experience recessions, they will reduce their investment and produce fewer products. As we all know, the investment is very important to future economic growth and progress. The more the investment is reduced, the longer we will spend on the growth of economy. On the other hand, recessions also have some benefits. First of all, recessions may reduce the rate of inflation. Secondly, in order to get survival in the recessions, companies must take some measures, such as trimming waste, managing resources better, and so on. Those who are inefficient will be driven out of business. Therefore, the efficiency is increased. Finally, recessions lead to a decrease in the demand for imports, which improves a nations balance of payment. All in all, this article shows that the recessions have both the good and bad influences. We can not simply regard it as a part of the natural survival of the fittest in the business world. Book Reports . THE SUMMARY OF THE COSTS OF UNEMPLOYMENT Essay Example For Students THE SUMMARY OF THE COSTS OF UNEMPLOYMENT Essay Word Count: 518 Some people believe that recessions are neither good nor bad but simply part of the natural survival of the fittest in the business world. Actually, it is not true. In The Costs of Unemployment, the authors tell us both the good and bad influences of recessions. Recessions will cause unemployment because of the loss of output and GNP. Some people may argue that unemployment is a part of the functioning of the economy. We will write a custom essay on THE SUMMARY OF THE COSTS OF UNEMPLOYMENT specifically for you for only $16.38 $13.9/page Order now They are partly right, for the unemployment is inevitable because of the dynamic economy. This kind of unemployment is called natural rate of unemploymentthe sum of frictional and structural unemployment. However, this is only a part of unemployment. Because the firms cut back and produce less when they experience recessions, they will employ fewer workers. Therefore, the unemployment rate rises. This increase in unemployment caused by recessions and depressions is called cyclical unemployment. Recessions cause social consequences. During the recessions, the unemployed L 2 suffers a lot. The authors say that many people lost their savings as the stock market crashed and thousands of banks failed. What they can depend on is only the meager relief distributed by the government. In addition, prolonged unemployment may also bring with it a number of social and person ills: anxiety, depression, a deterioration of physical and psychological health, drug abuse, and suicide. Thirdly, recessions may lead to lost output in the future. When the companies experience recessions, they will reduce their investment and produce fewer products. As we all know, the investment is very important to future economic growth and progress. The more the investment is reduced, the longer we will spend on the growth of economy. On the other hand, recessions also have some benefits. First of all, recessions may reduce the rate of inflation. Secondly, in order to get survival in the recessions, companies must take some measures, such as trimming waste, managing resources better, and so on. Those who are inefficient will be driven out of business. Therefore, the efficiency is increased. Finally, recessions lead to a decrease in the demand for imports, which improves a nations balance of payment. All in all, this article shows that the recessions have both the good and bad influences. We can not simply regard it as a part of the natural survival of the fittest in the business world. . THE SUMMARY OF THE COSTS OF UNEMPLOYMENT Essay Example For Students THE SUMMARY OF THE COSTS OF UNEMPLOYMENT Essay THE SUMMARY OF THE COSTS OF UNEMPLOYMENT Essay Some people believe that recessions are neither good nor bad but simply part of the natural survival of the fittest in the business world. Actually, it is not true. In The Costs of Unemployment, the authors tell us both the good and bad influences of recessions. Recessions will cause unemployment because of the loss of output and GNP. Some people may argue that unemployment is a part of the functioning of the economy. They are partly right, for the unemployment is inevitable because of the dynamic economy. This kind of unemployment is called natural rate of unemploymentthe sum of frictional and structural unemployment. However, this is only a part of unemployment. Because the firms cut back and produce less when they experience recessions, they will employ fewer workers. Therefore, the unemployment rate rises. This increase in unemployment caused by recessions and depressions is called cyclical unemployment. We will write a custom essay on THE SUMMARY OF THE COSTS OF UNEMPLOYMENT specifically for you for only $16.38 $13.9/page Order now Recessions cause social consequences. During the recessions, the unemployed L 2 suffers a lot. The authors say that many people lost their savings as the stock market crashed and thousands of banks failed. What they can depend on is only the meager relief distributed by the government. In addition, prolonged unemployment may also bring with it a number of social and person ills: anxiety, depression, a deterioration of physical and psychological health, drug abuse, and suicide. Thirdly, recessions may lead to lost output in the future. When the companies experience recessions, they will reduce their investment and produce fewer products. As we all know, the investment is very important to future economic growth and progress. The more the investment is reduced, the longer we will spend on the growth of economy. On the other hand, recessions also have some benefits. First of all, recessions may reduce the rate of inflation. Secondly, in order to get survival in the recessions, companies must take some measures, such as trimming waste, managing resources better, and so on. Those who are inefficient will be driven out of business. Therefore, the efficiency is increased. Finally, recessions lead to a decrease in the demand for imports, which improves a nations balance of payment. All in all, this article shows that the recessions have both the good and bad influences. We can not simply regard it as a part of the natural survival of the fittest in the business world. Category: Book Reports .

Free Essays on Managing Product Safety - The Ford Pinto

CASE: Managing Product Safety: The Ford Pinto I. LEGAL CASE ANALYSIS A. Facts In 1960 Ford Motors produced the first American compact car, the Ford Falcon. In 1964 the Ford Mustang followed, gaining wide favor as a sports car â€Å"for the masses.† Ford executives believed that foreign imports posed a threat to its position in the small car market, and it did not have a sub-compact model to compete with the foreign models. In 1967, Lee Iacocca became president of Ford Motors and directed development of the Ford Pinto, which was released in 1970. The Pinto rapidly gained acceptance and after 6 years over 2 million units had been sold, a company best-seller. The design and planning process for the Pinto was fast-tracked, with an ultimate development time of 38 months exceeding the average time of 43 months. The decision was made to install the gas tank as a strap-on unit under the rear floor pan and behind the rear axle. Late in the design process, however, an engineering study had determined that the safest place for a fuel tank was directly above the rear axle. However, such as design would require a circuitous filler pipe likely to be dislodged in an accident as well as raise the center of gravity thus affecting handling, causing an overall decrease in safety in the opinion of senior engineers. Additionally, such a location would interfere with future options such as a wagon or hatchback, as well as decrease storage space. In 1969, the NHTSA proposed its first rear-end collision fuel system integrity standard, Standard 301, which required less than one ounce of fuel leak per minute after a 20 mph rear-end collision with a moving barrier of 4000 pounds. Ford tested prototype models of the Pinto under this standard, made modifications as necessary and began production of the Pinto. However, in 1970, the NHTSA proposed a 20 mph fixed barrier standard to be met by all vehicle within 18 months, as well as noting that a 30 ... Free Essays on Managing Product Safety - The Ford Pinto Free Essays on Managing Product Safety - The Ford Pinto CASE: Managing Product Safety: The Ford Pinto I. LEGAL CASE ANALYSIS A. Facts In 1960 Ford Motors produced the first American compact car, the Ford Falcon. In 1964 the Ford Mustang followed, gaining wide favor as a sports car â€Å"for the masses.† Ford executives believed that foreign imports posed a threat to its position in the small car market, and it did not have a sub-compact model to compete with the foreign models. In 1967, Lee Iacocca became president of Ford Motors and directed development of the Ford Pinto, which was released in 1970. The Pinto rapidly gained acceptance and after 6 years over 2 million units had been sold, a company best-seller. The design and planning process for the Pinto was fast-tracked, with an ultimate development time of 38 months exceeding the average time of 43 months. The decision was made to install the gas tank as a strap-on unit under the rear floor pan and behind the rear axle. Late in the design process, however, an engineering study had determined that the safest place for a fuel tank was directly above the rear axle. However, such as design would require a circuitous filler pipe likely to be dislodged in an accident as well as raise the center of gravity thus affecting handling, causing an overall decrease in safety in the opinion of senior engineers. Additionally, such a location would interfere with future options such as a wagon or hatchback, as well as decrease storage space. In 1969, the NHTSA proposed its first rear-end collision fuel system integrity standard, Standard 301, which required less than one ounce of fuel leak per minute after a 20 mph rear-end collision with a moving barrier of 4000 pounds. Ford tested prototype models of the Pinto under this standard, made modifications as necessary and began production of the Pinto. However, in 1970, the NHTSA proposed a 20 mph fixed barrier standard to be met by all vehicle within 18 months, as well as noting that a 30 ...

Math Economics Assignment Example | Topics and Well Written Essays - 500 words

Math Economics - Assignment Example If the price of a close substitute—a product that you view as similar or identical to the one you are considering purchasing—is much lower than the price of Levi’s jeans, you may buy that other brand instead. The price of a complement, , -a good that you like to consume at the same time as the product you are considering buying—may affect your decision. If you eat pie only with ice cream, the higher the price of ice cream, the less likely you are to buy pie 3. Consider a profit maximizing firm which rents capital K at rate R in order to produce goods q via the production function . Assume the firm takes the goods price as given. If determine the firm’s demand for capital. Compute the marginal rate of substitution (MRS) between goods x and y. Compute an equation characterizing the agent’s indifference curve, and compute the slope of this curve. Compare this slope to the MRS. Use the MRS to compute the demand curves for x and y. Are the goods x and y complements? Substitutes? Now that we have the marginal rate of substitution, we can find out what happens to the relative consumption of X and Y as we move along the consumer’s indifference curve. To see what occurs as X increases, we take the partial derivative of MRS XY with respect to X: The consumer’s marginal rate of substitution — the slope of the indifference curve — remains the same as her consumption of X increases or decreases along the indifference curve. In other words, the consumption of commodity X has no any direct effect on consumption of commodity Y. thus the goods are not substitute but are compliments to each

The Impact of Stress on Workers Essay Example | Topics and Well Written Essays - 1000 words

The Impact of Stress on Workers - Essay Example The arrival of stress, in the same way, is directly related to excessive work or persistent boredom which can be observed so very often in any workplace’s environment fraught with an unchanging aura. What makes the work-related stress a serious and hazardous issue is the worst kind of depression it can lead a worker to and profoundly impact his/her life. Therefore, it can be said that though stress itself may not be called a disease, but the consequential problems it gives birth to become worth addressing once they mature into gravely complicated issues like physical unfitness and psychological disorders. Relentless work pressures and increased competitiveness: Given the unbelievably quick rise observed in industrialism and materialistic public approach in the recent years, this would not be hyperbolical to state that work pressures both on the employers and employees have increased proportionately. That is the same reason why so much research has been done on the influence th is work pressure produces on the workers to the point that â€Å"one in 20 cases of depression or anxiety annually is attributable to high stress at work† (NHS, 2007). ... No sooner do the helpless workers exposed to insane work pressures come out of one complex problem, does another fall down on their heaving shoulders. Recurring headaches, angry cramps in the neck and back especially, distorted thinking, terrible memory, sleeping difficulties, and dark hopelessness are just some of the deplorable physical and mental consequences produced by work stress on the workers as identified by (Workers Health Centre, 2005). Emotional turmoil and layoff fear induced by work stress: Work stress is justifiably proved to be a powerful and influential emotional roller for workers around the globe, as a result of excessive competitiveness and unpredictable employment opportunities. It remains undeniable that competitiveness has peaked in the present age in all employing firms and fear of layoff is what keeps haunting the workers persistently, which leads them to work more and more in order to keep their employers happy and escape the looming prospect of unemployment . All this pandemonium created by work-related stress induces the workers to go into realm of bizarre fantasy and some may even opt to find solace by engaging themselves in a hedonistic lifestyle, thus deviating from the right path and hitting the perturbed one, all the while influenced by that same cursed work-related stress. Recent research consolidates the hazardous consequences produced by excessive work pressures by bringing up the fact that â€Å"regardless of occupation, seniority, or salary level, we’re spending more and more of our work days feeling frazzled and out of control, instead of alert and relaxed† (Segal, Smith, Robinson, & Segal, 2011). Disorientation is one of the most powerful influences which grips the workers as soon

Difference between the mission and vision statement.strategic Essay

Difference between the mission and vision statement.strategic management - Essay Example The main difference between the mission and vision statement is that the mission statement provides a guidelines of what the company seeks to achieve in the present as an organization while the vision statement illustrates the goals of the firm for the future. A company I once work for had the most deceptive and fraudulent mission statement I had ever seen. The company claimed that one of its values was taking care of the employees in order to improve their quality of life and of their families. The reason that the company lied in this statement was because this company was very abusive towards its employees. The firm would steal hours from the workers payroll by paying them fewer hours than they worked, they would pay the workers two to three weeks late every pay cycle, and the firm did not honor a bonus system that offered to the employees when they started to work for the firm. The actions of the managers, administrative team, and owners of the company were opposite of what the mi ssion statement claimed. DQ2 I went to the corporate website of the global coffeehouse company Starbucks Cafe. The company has a corporate responsibility program in place that affected various aspects of their operations. One of the most intriguing aspects of the firm’s CSR plan was the sourcing of materials initiatives. The company in order to help our poor communities across the world only purchases fair trade coffee. Fair trade coffee is a system that guarantees poor farmers across the world a minimum price for coffee of $1.26 per pound which is twice the going rate for wholesale coffee across the world. Another aspect of the firm social responsibility commitment which I liked was their emphasis on hiring a diverse workforce. The firm also had good initiatives in place to protect the environment such as a recycling program. One aspect of their social responsibility initiatives that I did not like was the fact that the company does not have a mechanism in place to collect m oney for philanthropy causes. Considering the high profit margins the company enjoys the firm could easily donate 1% of their revenues or more to help fight hunger in places such as Africa, India, and South America. DQ3 The four major components of the strategic management process are environmental scanning, strategy formation, strategy implementation, and strategy evaluation. Environmental scanning is important because it allows the manager the opportunity to collect sufficient information in order to determine the relation between the company, the market, and its potential alternative solutions. I believe that the second step (strategy formation) is the most important step or component in the strategic management process. If a manager chooses the wrong strategy the subsequent steps won’t matter because the failure of the strategic initiative is inevitable. Take for example a company that decides after two years in business that the best strategic formation is too expand the company. The firm invests all the money it has on expanding without proper environmental scanning and without analyzing the financial consequences of the decision. Due to the bad plan the company realizes that now they are producing more goods than what the market seeks. Suddenly a firm that was doing well goes into financial troubles due to a bad strategic formation. 4. I agree with you that the mission statements of companies have a more detail description than the vision statement of a company. Based on the research that I made on the subject the reason that this occurs is because of the timeline perspective. The mission statement attempts to provide the people who read it an overview of the business as it is in the short term. People want to know what the company is all about and is seeking to do and realize. The visions statement is different because the vision statement provides an overview of what the company is seeking to achieve in the future. 5. I agree with a lot of the points you mentioned in your response. I believe that a people’

The Difference Between Traditional File Systems Information Technology Essay

The Difference Between Traditional File Systems Information Technology Essay Wikipedia The traditional filing system is a method of storing and arranging computer files and the information in the file. Basically it organizes these files into a database for the storage, organization, manipulation, and retrieval by the computers operating system. For this method, a file name is assigned to a file in order to secure storage location in the computer memory or data storage devices such as hard disks or CD-ROMs are used to maintain the physical location of the files. By this file name a file can be further accessed. Whether the file system has an underlying storage device or not, file systems typically have directories which associate file names with files, usually by connecting the file name to an index in a file allocation table. A new concept for file management is the concept of a database-based file system. Files are identified by their characteristics, like type of file, topic, author, etc (DBMS) consists of software that operates databases, providing storage, access, security, backup and other facilities. This system can be categorized according to the database model and the type of computer that they support such as a server cluster or a mobile phone, the query language(s) that access the database, such as SQL or XQuery, performance trade-offs, such as maximum scale or maximum speed or others. Some DBMS cover more than one entry in these categories, e.g., supporting multiple query languages. Meanwhile database management systems are usually accessed in a client-server manner, where the database client and the server are located on different machines (in a local area network). Both systems deal with information management. File-based System File-based systems were an early attempt to computerize the manual filing system. File-based system is a collection of application programs that perform services for the end-users, such as updating, insertion, deletion adding new files to database etc. Each program defines and manages its data. When a computer user wants to store data electronically they must do so by placing data in files. Files are stored in specific locations on the hard disk (directories). The user can create new files to place data in, delete a file that contains data, rename the file, etc which is known as file management; a function provided by the Operating System (OS). Advantages of traditional file based system Disadvantages of traditional file based system No need of external storage Provides less security. No need of a highly technical person to handle the database. Redundancy is more. Processing speed is high as compared to DBMS Less integrity. High complexity in updating of database. Table 1.1.1 Database Management System The improvement of the File-Based System (FBS) was the Database Management System (DBMS) which came up in the 60s. The Database Management System removed the trouble of manually locating data, and having to go through it. The user could create a suitable structure for the data beforehand, to place the information in the database that the DBMS is managing. Hence, the physical organizing of files is done away with and provides the user with a logical view of the data input. A database is a collection of interrelated information stored in a database server; these data will be stored in the form of tables. The primary aim of database is to provide a way to store and retrieve database information fast and in an efficient manner. Advantages Control of data redundancy Although the database approach does not remove redundancy completely, it controls the amount of redundancy in the database. Data consistency By removing or controlling redundancy, the database approach reduces the risk of inconsistencies occurring. It ensures all copies of the idea are kept consistent. More information from the same amount of data With the amalgamation of the operated data, it is possible to derive additional information for the same data. Sharing of data Database belongs to the entire organization and can be shared by all authorized users. Improved data integrity Database integrity provides the validity and consistency of stored data. Integrity is usually expressed in terms of constraints, which are consistency rules that the database is not permitted to violate. Improved security Provides protection of data from unauthorized users. It will require user names and passwords to identify user type and their access right in the operation including retrieval, insertion, updating and deletion. Enforcement of standards The integration of the database enforces the necessary standards including data formats, naming conventions, documentation standards, update procedures and access rules. Economy of scale Cost savings can be obtained by combining all organizations operational data into one database with applications to work on one source of data. Balance of conflicting requirements By having a structural design in the database, the conflicts between users or departments can be resolved. Decisions will be based on the base use of resources for the organization as a whole rather than for an individual person. Improved data accessibility and responsiveness By having integration in the database approach, data accessing can cross departmental boundaries. This feature provides more functionality and better services to the users. Increased productivity The database approach provides all the low-level file-handling routines. The provision of these functions allow the programmer to concentrate more on the specific functionality required by the users. The fourth-generation environment provided by the database can simplify the database application development. Improved maintenance Provides data independence. As a change of data structure in the database will affect the application program, it simplifies database application maintenance. Increased concurrency Database can manage concurrent data access effectively. It ensures no interference between users that would not result any loss of information or loss of integrity. Improved backing and recovery services Modern database management system provides facilities to minimize the amount of processing that can be lost following a failure by using the transaction approach. Disadvantages Complexity A difficult software. All users must be familiar with its functionality and take full advantage of it. Therefore, training for the administrators, designers and users is required. Size Uses a substantial amount of main memory as well as large amount of disk space in order to make it run efficiently. Cost of DBMS A multi-user database management system may be very expensive. Even after the installation, there is a high regular annual maintenance cost on the software. Cost of conversion When moving from a file-base system to a database system, the company is required to have additional expenses on hardware acquisition and training cost. Performance As the database approach is to cater for many applications rather than exclusively for a particular one, some applications may not run as fast as before. Higher impact of a failure Increases the vulnerability of the system due to the centralization. As all users and applications reply on the database availability, the failure of any component can bring operations to a halt and affect the services to the customer seriously. The difference between TFS and DBMS Balajee B. (2005), There are number of characteristics that differ from traditional file management system to database management system. In file system approach, each user implements the required files for a specific application to run. (Example: in a sales department of an enterprise, one user will be maintaining the details of the number of sales personnel in that department and their grades. These details will be stored and maintained in a separate file. Another user will maintain the salary details of these sales personnel and the detailed salary report will be stored and maintained in a separate file. Although both of the users need the data of the salespersons, they will be having their details in separate files and they need different programs to operate their files.) When such data is isolated in separate files, it is difficult to access data that should be available for both users. This will lead to wastage of space and redundancy or replication of data, which may lead to c onfusion, as sharing of data among various users is not possible and data inconsistency may occur. These files will not be having any inter-relationship among the data stored in these files. Therefore in traditional file processing every user will be defining their own constraints and implement the files according to their needs. In database approach, a single store of data is maintained that is defined once and then accessed by many users, as database belongs to the entire organization and can be shared by all authorized users. The essential characteristic of database approach is that the database system not only contains data but it contains complete definition or description of the database structure and control. These definitions are stored in a system catalog, which contains the information about the structure and definitions of the database. The information stored in the catalog is called the metadata, it describes the primary database. Hence this approach will work on any type of database for example, insurance database, Airlines, banking database, Finance details, and Enterprise information database. But in traditional file processing system the application is developed for a specific purpose and they will access specific database only. But the processing speed in TFS is high compared to DBMS. The other main characteristic of the database is that it will allow multiple users to access the database at the same time and sharing of data is possible. The database must include concurrency control software to ensure that several users trying to update the same data at the same time, it should maintain in a controlled manner. In file system approach many programmers will be creating files over a long period and various files have different format, in various application languages, where duplication of data can occur. This redundancy in storing same data multiple times leads to higher costs and wastage of space. This may result in data inconsistency in the application; this is because update is done to some of the files only and not all of the files. Moreover in database approach multiple views can be created; External view User/Application view, Conceptual view Logical view, Internal view Details about the structure of data and physical storage of information. View is a tailored representation of information contained in one or more tables. View is also called as Virtual table because view does not contain physically stored records and will not occupy any space. A multi-user database whose users have variety of applications must provide facilities for defining multiple views. In traditional file system, if any changes are made to the structure of the files it will affect all the programs. Therefore, changes to the structure of a file will require to change all programs that access the file and whereby data dependence will be lost. But in the case of database approach the structure of the database is stored separately in the system catalog from the access of the application programs. This property is known as program-data independence. Database can also be used for continuous storage for program objects and data structures that resulted in object oriented database approach. Traditional systems suffered from impedance mismatch problem and difficulty in accessing the data, which is avoided in object oriented database system. Database can be used to represent complex relationships among data as well as to retrieve and update related data easily and efficiently. Hence DBMS does not automatically remove redundancies, but help to control redundancy. It is possible to define and enforce integrity constraints for the data stored in the database. The database also provides facilities for recovering hardware and software failures, as it has automatic and intelligent backup and recovery procedures. It reduces the application development time considerably when compared to the file system approach and availability of up-to-date information of all the users. It also provides security to the data stored in the database system and maintains integrity. A highly technical person will be required to handle the database, while for TFS, it is not so. File-based systems are very dependent upon the application programmer. Any required queries or reports have to be written by the application programmer. Normally, a fixed format query or report can only be entertained and no facility for ad-hoc queries if offered. DBMS has data independence. The way information is stored and the way information issued is independent of each other. File-based systems also give tremendous pressure on data processing staff, with users complaints on programs that are inadequate or inefficient in meeting their demands. Documentation may be limited and maintenance of the system is difficult. Provision for security, integrity and recovery capability is very limited. Whereas, DBMS has control over security as it provides tools such as use of User Code, Password / Privileges and Roles to ensure security of data. Data, Field, Record, and File are the main components of Database environment. Briefly explain those. Data Webopedia (Anon., n.d.), Distinct pieces of information usually formatted in a special way. All software is divided into two general categories: data and programs. Programs are collections of instructions for manipulating data. Data can exist in a variety of forms as numbers or text on pieces of paper, as bits and bytes stored in electronic memory, or as facts stored in a persons mind. Strictly speaking, data is the plural of datum, a single piece of information. In practice, however, people use data as both the singular and plural form of the word. The term data is often used to distinguish binary machine-readable information from textual human-readable information. For example, some applications make a distinction between data files (files that contain binary data) and text files (files that contain ASCII data). In database management systems, data files are the files that store the database information, whereas other files, such as index files and data dictionaries, store adminis trative information, known as metadata. Field Webopedia (Anon., n.d.), A space allocated for a particular item of information. A tax form, for example, contains a number of fields: one for your name, one for your Social Security number, one for your income, and so on. In database systems, fields are the smallest units of information you can access. In spreadsheets, fields are called cells. Most fields have certain attributes associated with them. For example, some fields are numeric whereas others are textual; some are long, while others are short. In addition, every field has a name, called the field name. In database management systems, a field can be required, optional, or calculated. A required field is one in which you must enter data, while an optional field is one you may leave blank. A calculated field is one whose value is derived from some formula involving other fields. You do not enter data into a calculated field; the system automatically determines the correct value. A collection of fields is called a record. Record Webopedia (Anon., n.d.), In database management systems, a complete set of information. Records are composed of fields, each of which contains one item of information. A set of records constitutes a file. For example, a personnel file might contain records that have three fields: a name field, an address field, and a phone number field. In relational database management systems, records are called tuples. Some programming languages allow you to define a special data structure called a record. Generally, a record is a combination of other data objects. For example, a record might contain three integers, a floating-point number, and a character string. In database management systems, a complete set of information. Records are composed of fields, each of which contains one item of information. A set of records constitutes a file. For example, a personnel file might contain records that have three fields: a name field, an address field, and a phone number field. Figure 1.2.1 Source Author Anon., File Webopedia (Anon., n.d.), A collection of data or information that has a name, called the filename. Almost all information stored in a computer must be in a file. There are many different types of files: data files, text files, program files, directory files, and so on. Different types of files store different types of information. For example, program files store programs, whereas text files store text. What is the Importance of DBMS in a Defense Organization and in an Education Department? Defence Organization Benjamin (n.d.), A Database Management System (DBMS) is a set of computer programs that controls the creation, maintenance, and the use of the database with computers of an organization and its end users. It allows organizations to place control of organization-wide database development in the hands of database administrators (DBAs) and other specialists. As organizations develop with time, their adoption to the latest technologies in the computer field becomes a necessity. A Defence organization is no different. In these turbulent times, when national security is more important, providing all Defence personnel with access to the latest technology and education opportunities not only directly contributes to Defence capability but also improve the defence personnels career development. Hence the importance of a DBMS in such an organization like Defence is vital. Because Database administrators could use this system to configure and operate databases as the software provides high level, privileged database access. But the management should restrict use of this software to authorized personnel. One function of the database administrator is to create particular views of information stored in the database that are unique for each type of user. For example, one officer will have a different view of information in the database than another, say Senior officer. The different user groups will also have different abilities to add, modify, or delete information. The database administrator is responsible for providing users with access to the appropriate level of information. The primary risk associated with database administration is that an administrator can alter sensitive data without those modifications being detected. A secondary risk is that an administrator can change access rights to information stored within the database as well as their own access rights. Database security is the last line of defence. So it deserves greater focus on the protection of private data from both internal and external. The sensitivity and classification of the information stored in the database form the basis for establishing controls. A database that stores confidential information may require a more significant control environment than a database that stores non-sensitive information. Management should consider the security and performance implications of the security options available with modern database management systems. Database security professionals and information security and risk management professionals could adopt a security strategy in DBMS to: 1) Align database security policies with information security policies; 2) Ensure well-defined and formalized database security procedures; 3) Enforce role separation; and 4) Apply advanced security measures such as database auditing, monitoring, database encryption, data masking, and vulnerability assessment to all critical databases that store private data. The DBMS can provide long-term benefits for the Defence organization reducing duplication of data and making it easier for HR to update personnel records. If not for DBMS, each time there was a personnel change, trainers would have to go through their entire content to make the necessary changes. Now, replacing Brigadier Xs picture in the content library with Commodore Ys picture can be automatically replicated through all relevant programs. Thereby reduce its expenditure on storage. But, initial training will be required for all programmers and users. Even though database systems are complex, difficult, and time-consuming to design, there is greater data integrity and independence from applications programs and Education Department Sue Bushell (2004), To improve teaching and learning with the help of modern information and communication technology eLearning is beneficial to education, corporations and to all types of learners. It is affordable, saves time, and produces measurable results. E-learning comprises all forms of electronically supported learning and teaching. The Information and communication systems, whether networked or not, serve as specific media to implement the learning process. E-learning services have evolved since computers were first used in education. There is a trend to move towards blended learning services, where computer-based activities are integrated with practical or classroom-based situations. E-learning is essentially the computer and network-enabled transfer of skills and knowledge. E-learning applications and processes include Web-based learning, computer-based learning, virtual classroom opportunities and digital collaboration. Content is delivered via the Internet, intranet/extranet, audio or video tape, satellite TV, and CD-ROM. It can be self-paced or instructor-led and includes media in the form of text, image, animation, streaming video and audio The definition of e-learning varies depending on the organization and how it is used but basically it involves electronic means of communication, education, and training. Regardless of the definition you chose to use, designers, developers, and implementers make or break the instructional courses and tools. E-learning is simply a medium for delivering learning and like any other medium, it has its advantages and disadvantages. E-learning covers a wide array of activities from supported learning, to blended or hybrid learning (the combination of traditional and e-learning practices), to learning that occurs 100% online. As per wikipedia.org, the worldwide e-learning industry is estimated to be worth over $48 billion US according to conservative estimates. Developments in internet and multimedia technologies are the basic enabler of e-learning, with consulting, content, technologies, services and support being identified as the five key sectors of the e-learning industry. E-learning is naturally suited to distance learning and flexible learning, but can also be used in conjunction with face-to-face teaching, in which case the term Blended learning is commonly used. E-Learning pioneer Bernard Luskin argues that the E must be understood to have broad meaning if e-learning is to be effective. Luskin says that the e should be interpreted to mean exciting, energetic, enthusiastic, emotional, extended, excellent, and educational in addition to electronic that is a traditional national interpretation. This broader interpretation allows for 21st century applications and brings learning and media psychology into the equation. E-Learning can also refer to educational web sites such as those offering learning scenarios, worksheets and interactive exercises for children. The term is also used extensively in the business sector where it generally refers to cost-effective online training There are many advantages to online and computer-based learning when compared to traditional face-to-face courses and lectures. There are a few disadvantages as well. Advantages of eLearning (Anon., n.d) E-learning is beneficial to education, corporations and to all types of learners. It is affordable, saves time, and produces measurable results. Cost effective E-learning is more cost effective than traditional learning because less time and money is spent traveling. Since e-learning can be done in any geographic location and there are no travel expenses, this type of learning is much less costly than doing learning at a traditional institute.   Flexibility Flexibility is a major benefit of e-learning. E-learning has the advantage of taking class anytime anywhere. Education is available when and where it is needed. E-learning can be done at the office, at home, on the road, 24 hours a day, and seven days a week.   Learners  like e-learning because it accommodates different types of learning styles.  They have the advantage of learning at their own pace. Students can also learn through a variety of activities that apply to many different learning styles. Learners can fit e-learning into their busy schedule. If they hold a job, they can participate in eLearning right at their desk. If the learner needs to do the learning at night, then this option is available while in their pajamas and do the learning if they desire.   Personalized learning E-learning encourages students to peruse through information by using hyperlinks and sites on the worldwide Web.  Learners are able to find information relevant to their personal situations and interest. E-learning allows selection of  learning materials that meet their level of knowledge, interest and what they need to know to perform more effectively in an activity.   E-learning is more focused on the learner and it is more interesting for the learner because it is information that they want to learn. E-learning is flexible and can be customized to meet the individual needs of the learners. Develops knowledge E-learning helps develop knowledge of the Internet. This knowledge will help learners throughout their careers. E-learning encourages students to take personal responsibility for their own learning. When learners succeed, it builds self-knowledge and self-confidence Disadvantages of eLearning Access One disadvantage of eLearning is that learners need to have access to a computer as well as the Internet. They also need to have computer skills with programs such as word processing, Internet browsers, and e-mail. Without these skills and software it is not possible for the  learner to succeed in eLearning.   E-learners need to be very comfortable using a computer. Slow Internet connections or older computers may make accessing course materials difficult. This may cause the learners to get frustrated and give up.   Software and files Another disadvantage of e-learning is managing computer files, software comfortability and learning new software, including e-learning. For learners with beginner-level computer skills it can sometimes seem complex to keep their computer files organized.  The lesson points you to download a file which the learner does and later cannot find the file. The file is downloaded to the folder the computer automatically opens to rather than a folder  chosen by the learner. This file may be lost or misplaced to the learner without good computer organizational skills. High motivation E-learning also requires time to complete especially those with assignments and interactive collaborations. This means that students have to be highly motivated and responsible because all the work they do is on their own. Learners with low motivation or bad study habits may not complete modules and may fall behind Isolation Another disadvantage of e-learning is that students may feel isolated and unsupported while learning. Instructions are not always available to help the learner so learners need to have discipline to work independently without assistance. E-learners may also become bored with no interaction with instructors or classmates.   Without the routine structures of a traditional class, students may get lost or confused about course activities and deadlines. Instructor may not always be available when students are studying or need help Conclusion Today many technologies can be, and are, used in e-learning, from blogs to collaborative software, E-Portfolios, and virtual classrooms. Most e-learning situations use combinations of these techniques. Even though the hardware and software start-up are costly, the advantages are; reduced data redundancy, reducing updating errors and increased consistency, greater data integrity and independence from applications programs, improved data access to users through use of host and query languages, improved data security and availability of facilitated development of new application programs and ability for intensive research are the benefits of DBMS. Task 2 Draw an Entity Relationship Data Model which describes the content and structure of the data held by the Medi Check Hospital. Produce the resulting tables of above Medi Check Hospital and clearly indicating the primary and foreign keys. Data Tables Doctor DoctorID (primary) Lname Fname Address Phone Pager Specialty Location Availability Patient PatientNo (primary) PatientFirstName PatientLastName PatientAddress PatientTelNo PatientDob PatientMaritalStatus PatientDateRegistered Appointment AppointmentNo (primary) PatientName Date/Time PatientTelNo Symptom SymptomCode (primary), SymptomName Description Treatment TreatmentTitle (primary) TreatmentType Duration Status TreatmentCost Medication MedicationNo (primary) MedicationType SideEffect Dosage Frequency Severity MedicationBrandName MedicationManufactureName MedicationManufactureAddress MedicationManufactureTel Normalize these tables to ensure that are all in BCNF. Show the steps you have taken in normalizing the tables. UNF Medication (DoctorID, Lname, Fname, Address, Phone, Pager, Specialty, Location, Availability, PatientNo, PatientFirstName, PatientLastName, PatientAddress, PatientTelNo, PatientDob, PatientMaritalStatus, PatientDateRegistered, AppoinmentNo, PatientName, Date/Time, PatientTelNo, SymptomCode, SymptomName, Description, TreatmentTitle, TreatmentTy

Catcher In The Rye :: essays research papers

Summary "The Catcher in the Rye" is a story of a young sixteen year old boy named Holden Caulfield. Holden is telling this story in first person. Holden is a student of Pency Prep an all boys school in Pennsylvania. The book starts in a rest home in California. Holden flashback to four days before the beginning of Christmas vacation. Holden is going to pay a visit to Mr. Spencer, his history teacher. Mr.Spencer is sick in bed suffering from the grippe. While there Mr.Spencer talks to Holden about his poor grade on his last examination paper. That Saturday Holden and his friend Mal Brossard, who is on the wrestling team , go to see a movie. They invite Ackley out of sympathy because he never does anything Saturday night. After the boys finnish playing pinball. Holden goes back to his room to write a composition for his roommate Stradler. When Stradler comes back from his date with Jane Grallagher, a girl that Holden has a crush on, he doesn't like the composition. Holden and Stradler argue, then Holden punishes Stradler. Holden loses the fight. Holden goes to Ackleys room to talk, but Ackley doesn't want to talk so Holden leaves to look for Mal Bossard. Holden starts to pack his bags after he decids not to look for Borssard. He walks to the train station because it is too late for a taxi. While there he cleans off the blood from the fight with some snow. He catches a train to New York. On the train he meets a woman who is the mother of one of his classmates. Holden is attracted to the women so he starts to lie about himself. When he arrives in New York he get a room in the Edmont Hotel. Holden is thinking of staying in the hotel until Wednesday when he can go home. It is still Saturday night and Holden is bored so he goes to the club in the hotel. The waiter will not serve him alcohol. At the next table there are three women who are giggling at him. Holden asks the ladies to dance. Holden find out that the ladies are from Seattle, Washington. After the ladies leave the club Holden gets bored because there are no drinks are and no girls, so he leave. In the lobby he sits down in a chair and thinks about Jane Gallagher.