Friday, August 21, 2020

BB&T Vision, Mission and Purpose statement

1. BB&T Vision, Mission and Purpose proclamation is viewed as an excellent Mission Statement. If it's not too much trouble read it and remark on the positives of this announcement and shield your answer. I concur that BB&T Vision, Mission and Purpose proclamation can be utilized as an excellent Mission Statement as it is efficient and exceptionally educational. Right off the bat, this announcement gives both hypothetical and commonsense application †the case of Nicor Inc. statement of purpose is given to represent how statements of purpose looks like and a hypothetical clarification guarantees further comprehension of the subject.One increasingly positive is that the paper diagrams the significance of statement of purpose. It is contended that statement of purpose is business theory underscoring the market, item and client zone and, along these lines, organizations won’t disregard this second. Further, statement of purpose plots the most significant inquiries rega rding the objectives and destinations coordinating and directing in such a manner company’s execution. At long last, statement of purpose gives definite review of the way toward characterizing company’s mission statements.It would be of incredible assistance for organizations which just began to maintain their own business. 2. BB&T Vision, Mission and Purpose articulation is viewed as a praiseworthy Mission Statement. If you don't mind read it and remark on the negatives of this announcement and guard your answer. It is somewhat difficult to talk about negatives of the BB&T Vision, Mission and Purpose articulation, however I imagine that it focuses more on the way toward creating statement of purpose and gives little consideration to examining its center components as, objectives and objectives.In such a way, organization gets to know the procedure, yet may neglect to comprehend what is expected to start the procedure. Likewise I can’t concur that statem ent of purpose is vital just if the organization is compelled to adjust its items, innovations and market. Concurring administration and advertising essentials, no organization can work effectively without statement of purpose as it hasn’t worked out heading and destinations.

Tuesday, July 14, 2020

5 Ways to Apply Project Management Methods in Your School - Focus

5 Ways to Apply Project Management Methods in Your School - Focus I have experienced the frustrations and challenges that leaders in schools face from both sides of the fence. As a teacher and leader myself I had to constantly shift and adjust to changing goal posts, work around shrinking deadlines and time limits, and still try to remain calm and collected. As a consultant at LearnMaker I work with a wide range of leadership teams to apply theories behind effective project management in school. In this article I will offer ideas, practical steps, and personal experience spanning over ten years in education, and over three years working with multinational companies, to share with you what weve found to work well. So to begin, one of the fundamental systems that every school must develop is the ability to manage projects. With  a simple management process, schools can overcome problems with organisation, communication and tracking. In this post I’ll provide 5 steps on how to adapt and apply these processes in your school. 1.Keep everyone in the loop Ever been to a meeting that lasted for over two hours or where the previous items were never followed through? My teaching career was crammed with meetings like these, in fact most meetings I attended were rarely less than an hour, and often ended in a discussion about something completely irrelevant to the task at hand. Often meeting agendas were sent through on the day, rooms changed last minute, important attendees were absent and items were changed during the meeting. Not very productive. The key is to have one system in which everyone is kept in the loop. You may need to have private conversations with individuals within your team but, a central and simple system is imperative, for this we use MeisterTask. One of the difficulties when managing a project is making sure everyone is notified. I’ve had this problem on many occasions. You send out an email to all relevant  team members but accidentally leave someone off the list, so need to send it out again. These actions take time, cause stress, and slow down the project. Similarly, in most schools Ive taught in, theres a preferred device to use, so if you turn up with a mobile phone that isn’t supported you often have to cobble together a solution of workarounds. Having a system which works across platforms, and is truly mobile is fantastic. It means your team members can have notifications as they like. Perhaps a pop-up on their phones or an email breakdown of the day’s events. Staff members can work how they like, while guided by the system and free to interact how they see fit, as they don’t need to be at their class desktop. Using MeisterTask, team members on the right-hand column have one single place to chat, share resources, and work collaboratively. The simple commenting system, coupled with notifications, means teams have one point of contact for any project. 2. Liven up your planning documents As a teacher, the process of working on planning documents would always frustrate me. We would hold planning meetings using various versions of the same school improvement document annotated by hand, reprinted, online versions, sketches and notes. We would spend hours trying to consolidate the different versions as they were never up-to-date. Having a central place to store, share and work collaboratively on resources means your team can work on live documents, monitor version changes, and communicate and annotate on team documents. Once every so often our IT school improvement plan  would be wheeled out (sometimes literally, when printed they were huge folders) and the senior team and teaching staff would run through it, perhaps updating, mostly discussing what went wrong or not. Inevitably these meetings would last forever and nothing substantial would get done. The problem always came down to communication. People were left out of the loop, tasks were left undone, or people had conversations that weren’t recorded.  Often deadlines were missed. Having a project management system which included all of the relevant details a breakdown of tasks, staff members responsible, projected cost, deadline, and benefits if the tasks were completed would have solved virtually all of the issues I witnessed. 3. Talk in one place Many schools have several methods which allow staff to communicate well often though, many leaders find communication is one of the key challenges they struggle to solve. In my experience, the difficulty in communication comes down to a maths problem.  In a typical school, you would expect teachers and leaders to use the following ‘basic’ communication routes: Face to face conversation Email Telephone Paper message If you think of these as multipliers, one conversation could have many multiple routes to confusion. For example, I have a face to face conversation with you in the corridor about a meeting next week. I say I will email you the details. Back at my office I send you an email and type an agenda to place in your pigeon hole. You read the agenda, and phone me for a slight alteration. I email back the adjustment, then print a copy for all the staff. You can see how this could get tricky with multiple staff, each having multiple ways of communicating it becomes a spider’s web of communication lines. The odds of something going wrong or being left out increasing dramatically with each multiplier. Now if you layer onto that the movement and alteration of documents, the communications system becomes far more complicated. In addition,  staff often use different devices some have mobile phones, others tablets, some use good old desktop PC. One version of the file won’t open correctly on a particular device so we have to convert the file to make it work. A nightmare is created. This, I can guarantee, has or will happen at some point in your school. Being able to manage communication and file sharing through one project management system means your staff will only have one place to go to find what they need. Attachments can be viewed at the click of a button and don’t have to be searched for in a folder structure that requires a Doctorate to understand. You can quickly search through the whole of MeisterTask in one click. 4. Keeping track The key to a successfully managed team, and to avoid your own burn out, is to ensure team members are; accountable, responsible, and driven. I have found that initially when we talk about these things, accountability is often misconceived as ‘passing the buck’, with  responsibility seen as forced delegation. Staff gather evidence to cover their back, rather than focusing on the positives of the challenge. Ive found that by having a system where staff can see everything thats going on, with the number of private conversations and projects minimised, this issue quickly fades.  A way to achieve this is by having a system which encourages the ‘informal’, allowing users to add profile photos so that everyone can see who has been delegated each task. A massive benefit to allocating tasks on MeisterTask is the ability to hand over work when team members leave or join the project. There are many occasions where teachers do this, particularly new or training teachers who need to be orientated.  A project management system like MeisterTask, allows new team members to be delegated tasks quickly and simply, as well as see what their colleagues are up to within the project overview. 5. Money constraints Two things that always ring true in life: there is never enough money, and there is never enough time. Being able to save or reduce either of these is the golden ticket to great project management. When I look at the volume of emails school leaders have to tolerate, I go mad. If we just focus on emails relating to project management the emails notifying changes, asking for ideas or for approval â€" the emails still take time to process. Not long for each one, granted, but the sum total of the minutes are significant. By simply moving this type of email into a project management system, you will be surprised by how much time is freed up. In one primary school we managed to save over 4 hours a week by simply changing attitudes to email use in school. One 30-minute session on using email led to 4 hours saved per team member, which for a team of 7 meant 28 hours a week or about 1000 staff hours a year. Big numbers, by just working a few little things out. I first started using the free version of MeisterTask when LearnMaker was launched. When Jay and I started the company a few years ago, we had very little money, we joke we were living on beans, and it wasn’t that far off! We made the decision early on that we would need to be device agnostic, as our consultancy would focus on ideas and attitudes, not brands or devices. As such we wanted to shift as much of the ‘work’ our IT systems would use, into the cloud. In theory this is a great idea. Although, most cloud solutions cost, MeisterTask was the only free system I could find which integrated for free into Google Drive. For me this was key. We used Google Drive as a cheap alternative to expensive servers at the company offices, reducing costs massively. Subsequently, moving to the cloud is something we suggest to every school we work with. I have successfully managed 5 school projects using the free versions of MeisterTask, all concurrently. If you have the money, the Pro level is fantastic but you can even benefit instantly from using the free version. Key Takeaways So those are my steps for applying project management ideas in your school. If you have comments or more tips to add, please share below and with my leader hat on, here are the key take aways to consolidate the learning: Applying project management in school could be anything from lesson and curriculum planning, to working on a new campus or building Use a system which allows staff and leaders to communicate quickly and simply across multiple platforms and devices Make use of a project management system which tracks time, tasks and discussions this will allow you to save time and reduce the stress of project management Money constraints shouldn’t limit you when wanting to use a project management system. LearnMaker have used free versions of MeisterTask to manage large and complex projects in the past. Project management made simple. Get started with MeisterTask Its free! Get started with MeisterTask 5 Ways to Apply Project Management Methods in Your School - Focus I have experienced the frustrations and challenges that leaders in schools face from both sides of the fence. As a teacher and leader myself I had to constantly shift and adjust to changing goal posts, work around shrinking deadlines and time limits, and still try to remain calm and collected. As a consultant at LearnMaker I work with a wide range of leadership teams to apply theories behind effective project management in school. In this article I will offer ideas, practical steps, and personal experience spanning over ten years in education, and over three years working with multinational companies, to share with you what weve found to work well. So to begin, one of the fundamental systems that every school must develop is the ability to manage projects. With  a simple management process, schools can overcome problems with organisation, communication and tracking. In this post I’ll provide 5 steps on how to adapt and apply these processes in your school. 1.Keep everyone in the loop Ever been to a meeting that lasted for over two hours or where the previous items were never followed through? My teaching career was crammed with meetings like these, in fact most meetings I attended were rarely less than an hour, and often ended in a discussion about something completely irrelevant to the task at hand. Often meeting agendas were sent through on the day, rooms changed last minute, important attendees were absent and items were changed during the meeting. Not very productive. The key is to have one system in which everyone is kept in the loop. You may need to have private conversations with individuals within your team but, a central and simple system is imperative, for this we use MeisterTask. One of the difficulties when managing a project is making sure everyone is notified. I’ve had this problem on many occasions. You send out an email to all relevant  team members but accidentally leave someone off the list, so need to send it out again. These actions take time, cause stress, and slow down the project. Similarly, in most schools Ive taught in, theres a preferred device to use, so if you turn up with a mobile phone that isn’t supported you often have to cobble together a solution of workarounds. Having a system which works across platforms, and is truly mobile is fantastic. It means your team members can have notifications as they like. Perhaps a pop-up on their phones or an email breakdown of the day’s events. Staff members can work how they like, while guided by the system and free to interact how they see fit, as they don’t need to be at their class desktop. Using MeisterTask, team members on the right-hand column have one single place to chat, share resources, and work collaboratively. The simple commenting system, coupled with notifications, means teams have one point of contact for any project. 2. Liven up your planning documents As a teacher, the process of working on planning documents would always frustrate me. We would hold planning meetings using various versions of the same school improvement document annotated by hand, reprinted, online versions, sketches and notes. We would spend hours trying to consolidate the different versions as they were never up-to-date. Having a central place to store, share and work collaboratively on resources means your team can work on live documents, monitor version changes, and communicate and annotate on team documents. Once every so often our IT school improvement plan  would be wheeled out (sometimes literally, when printed they were huge folders) and the senior team and teaching staff would run through it, perhaps updating, mostly discussing what went wrong or not. Inevitably these meetings would last forever and nothing substantial would get done. The problem always came down to communication. People were left out of the loop, tasks were left undone, or people had conversations that weren’t recorded.  Often deadlines were missed. Having a project management system which included all of the relevant details a breakdown of tasks, staff members responsible, projected cost, deadline, and benefits if the tasks were completed would have solved virtually all of the issues I witnessed. 3. Talk in one place Many schools have several methods which allow staff to communicate well often though, many leaders find communication is one of the key challenges they struggle to solve. In my experience, the difficulty in communication comes down to a maths problem.  In a typical school, you would expect teachers and leaders to use the following ‘basic’ communication routes: Face to face conversation Email Telephone Paper message If you think of these as multipliers, one conversation could have many multiple routes to confusion. For example, I have a face to face conversation with you in the corridor about a meeting next week. I say I will email you the details. Back at my office I send you an email and type an agenda to place in your pigeon hole. You read the agenda, and phone me for a slight alteration. I email back the adjustment, then print a copy for all the staff. You can see how this could get tricky with multiple staff, each having multiple ways of communicating it becomes a spider’s web of communication lines. The odds of something going wrong or being left out increasing dramatically with each multiplier. Now if you layer onto that the movement and alteration of documents, the communications system becomes far more complicated. In addition,  staff often use different devices some have mobile phones, others tablets, some use good old desktop PC. One version of the file won’t open correctly on a particular device so we have to convert the file to make it work. A nightmare is created. This, I can guarantee, has or will happen at some point in your school. Being able to manage communication and file sharing through one project management system means your staff will only have one place to go to find what they need. Attachments can be viewed at the click of a button and don’t have to be searched for in a folder structure that requires a Doctorate to understand. You can quickly search through the whole of MeisterTask in one click. 4. Keeping track The key to a successfully managed team, and to avoid your own burn out, is to ensure team members are; accountable, responsible, and driven. I have found that initially when we talk about these things, accountability is often misconceived as ‘passing the buck’, with  responsibility seen as forced delegation. Staff gather evidence to cover their back, rather than focusing on the positives of the challenge. Ive found that by having a system where staff can see everything thats going on, with the number of private conversations and projects minimised, this issue quickly fades.  A way to achieve this is by having a system which encourages the ‘informal’, allowing users to add profile photos so that everyone can see who has been delegated each task. A massive benefit to allocating tasks on MeisterTask is the ability to hand over work when team members leave or join the project. There are many occasions where teachers do this, particularly new or training teachers who need to be orientated.  A project management system like MeisterTask, allows new team members to be delegated tasks quickly and simply, as well as see what their colleagues are up to within the project overview. 5. Money constraints Two things that always ring true in life: there is never enough money, and there is never enough time. Being able to save or reduce either of these is the golden ticket to great project management. When I look at the volume of emails school leaders have to tolerate, I go mad. If we just focus on emails relating to project management the emails notifying changes, asking for ideas or for approval â€" the emails still take time to process. Not long for each one, granted, but the sum total of the minutes are significant. By simply moving this type of email into a project management system, you will be surprised by how much time is freed up. In one primary school we managed to save over 4 hours a week by simply changing attitudes to email use in school. One 30-minute session on using email led to 4 hours saved per team member, which for a team of 7 meant 28 hours a week or about 1000 staff hours a year. Big numbers, by just working a few little things out. I first started using the free version of MeisterTask when LearnMaker was launched. When Jay and I started the company a few years ago, we had very little money, we joke we were living on beans, and it wasn’t that far off! We made the decision early on that we would need to be device agnostic, as our consultancy would focus on ideas and attitudes, not brands or devices. As such we wanted to shift as much of the ‘work’ our IT systems would use, into the cloud. In theory this is a great idea. Although, most cloud solutions cost, MeisterTask was the only free system I could find which integrated for free into Google Drive. For me this was key. We used Google Drive as a cheap alternative to expensive servers at the company offices, reducing costs massively. Subsequently, moving to the cloud is something we suggest to every school we work with. I have successfully managed 5 school projects using the free versions of MeisterTask, all concurrently. If you have the money, the Pro level is fantastic but you can even benefit instantly from using the free version. Key Takeaways So those are my steps for applying project management ideas in your school. If you have comments or more tips to add, please share below and with my leader hat on, here are the key take aways to consolidate the learning: Applying project management in school could be anything from lesson and curriculum planning, to working on a new campus or building Use a system which allows staff and leaders to communicate quickly and simply across multiple platforms and devices Make use of a project management system which tracks time, tasks and discussions this will allow you to save time and reduce the stress of project management Money constraints shouldn’t limit you when wanting to use a project management system. LearnMaker have used free versions of MeisterTask to manage large and complex projects in the past. Project management made simple. Get started with MeisterTask Its free! Get started with MeisterTask

Thursday, May 21, 2020

American Poet Walt Whitman - Free Essay Example

Sample details Pages: 4 Words: 1102 Downloads: 9 Date added: 2019/07/29 Category People Essay Level High school Tags: Walt Whitman Essay Did you like this example? Walt Whitman American poet, Walt Whitman was the first American Romanticism author to write in free-lance poetry. Whitman was not only distinguished as a poet, but according to the Academy of American Poets, was the premier, writer of democracy (Walt 3). Throughout the years, Whitman has been profoundly acknowledged for his works such as Drum Taps and The Leaves of Grass that were written during the Civil War era. Walt Whitman had a unique childhood that lead to a successful adulthood, and finally helped him to innovate American culture as society knows it today. Whitmans childhood included various events that contributed to his successful future. On May 31st, 1819, in Long Island, New York, Walt Whitman was born to Walter Whitman and Louisa Van Velsor. He was the second child out of the eight surviving children in the Whitman and Velsor household. In addition, his childhood occurred during the great American Westward Expansion (Whitman). In 1823, Whitman at age three, moved to Brooklyn, New York with his family. However, between 1831 and 1836, Walts father took him out of school to help out at home because they needed help keeping their mortgage. Don’t waste time! Our writers will create an original "American Poet Walt Whitman" essay for you Create order His first job ever would be working as an office boy in New York City. At age twelve, Whitman learned the printing trade and, fell in love with the written word (Walt 2). While learning the printing trade, he familiarized himself with the Bible, Dante, Homer, and Shakespeare. Sadly, a few years later, a fire broke out in their town and demolished the printing trade in the area (Walt 2). In search of a new job, Whitman at seventeen years of age, became a teacher in a one room schoolhouse where he grew up in New Jersey. While teaching, Whitman started to pursue writing once again. In his later years, Whitman took up the occupation of writing and publishing. He became most famous for being the first American Romanticism author to incorporate freelance writing into his poetry. Early into adulthood, Whitman stopped teaching for two years and founded the Long Islander Newspaper. Through this, Whitman published his well known works such as O Captain My Captain, and Drum Taps during and after the Civil War era. In 1861, the Civil War began, and with his immediate family having strong political views, his brother immediately joined the Union forces (Home). Tragically, in 1862, his brother was shot in battle by a confederate soldier and became critically injured and ill. Walt was promptly notified about his brothers injury, and swiftly made his way to the base camp where his sibling was being hospitalized. While visiting his brother, Whitman became familiar with the medical practices , and with quick training, became one of the few male nurses of the Civil War. While learning the study of nursing, Whitman documented and wrote about his experiences during battle, and watched a myriad of soldiers march to their death in both the Union and Confederate Armies. Two days before the Civil War officially ended, President Lincoln was assassinated by John Wilkes Booth. Then, in 1865, Whitman published O Captain, My Captain, which was dedicated to celebrating Lincolns life and to mourn his death. The first line in the poem from Whitman reads: O Captain! My Captain! Our fearful trip is done (23). Explain Quote Here. Later after publishing the famous poem, in the 1860s to early 1870s, he went on to produce Drum Taps, the sequel of Drum Taps, and Memoranda During the War. Whitman got his inspiration for writing while being on the battle grounds as a nurse in the Civil War. However, before the War began, his first book ever published in 1855 was titled the Leaves of Grass. This collected works originally contained 12 poems, but over time with seven add on additions, grew to over 100s of articles (Timeline). Not only was Leaves of Grass inspirational, but it also became extremely controversial due to the underlying themes of sexuality, humanity, nature, and the ideas which advocated for abolition and the abolishment of slavery. In great sadness over his fathers death in 1855, he later added poems and essays to the Leaves of Grass that were dedicated to his father through themes of the beauty and hastiness of life (Timeline). Towards the end of Whitmans life in 1887, he appears on stage in New York to give a lecture on President Lincoln (Timeline). Attendees included a countless amount of famous Americans such as Mark Twain, and other significant authors from the time. Then, in 1890, Whitmans last edition of the Leaves of Grass was published , and is known today as his Deathbed edition. For, in 1892, Whitman suffered from his second stroke that severely damaged his spine which ultimately led to his death. He was buried in his hometown cemetery in New Jersey, USA. After Walts death, the Li brary of Congress collected most of his valuables and selected works making them the largest holder of his articles/books (Walt 3). America, not just founded and innovated by the founding fathers, but by its unique literature, modern art, and writing styles, has all been greatly innovated by Walt Whitman. One of his main influences on culture would include that almost every magazine currently being published includes freelance writing of some sort. In the past, when Whitman founded the Long Islander Newspaper, he created the idea of freelance writing and implemented it into the foundation of the paper. After the newspaper successfully sold thousands of copies, other newspapers and magazines started using freelance writing to enhance the sales and repertoire of their publishing companies. Overtime, the style of writing struck and impressed many people. Presently, Whitman quotes are references in many modern day theatricals such as the television show, Breaking Bad and the all time cult classic, Dead Poets Society. Whitmans presence in society and culture proves that he is still extremely influential in many categories, not just American literacy. Whitmans political views involving abolitionist and humanitarian work has influenced and sparked a change in the countrys belief system throughout the decades. Through this, it is easily concluded that Walt Whitman may very well be one of the most intriguing and influential American authors of his time. In conclusion. Walt Whitman was an inspirational American author during and after his life. Whitman had a unique childhood that ended up leading into a successful education for his future as a freelance writer/poet. Some of Whitmans most inspiring works include the Leaves of Grass, While Lilacs in the Dooryard Bloomd, Drum Taps, O Captain, My Captain, and Memoranda During the War. After his death in 1892, his works and inspirational quotes have gone on to inspire modern day literature as well as the modern day lifestyle.

Wednesday, May 6, 2020

The Training Of An Army Basic Training Failure - 1435 Words

Growing up the daughter of an Army Basic Training failure was an embarrassment for quite some time. My father went to Basic Training straight out of high school, came back shortly after leaving. He was discharged for injuries of his knees; he was weak. One would not assume a child of someone who failed Basic Training would be eager to go, however, I knew it was my time when I received a call from a recruiter asking me to come in. It was my chance to show my dad who I am without him, as well as fight for my country. I conquered Basic Training the summer in between the end of my junior, and the start of my senior year, at the age of seventeen. Even with the extra motivation, Basic Training was no easy task. There are four steps to Basic Training: two flights, reception, training, and graduation. May 31st, the day my family and I had been waiting for, ship day. I woke up at 3:30 a.m. to fly to Missouri. I left with two other people: Boone and Hiple. Boone was 18, he had graduated from h igh school two weeks prior to shipping out for Basic Training. He would go straight through Basic and onto Advanced Individual Training (AIT); while both Hiple and I will go through Basic. Then next year, to continue our journey in the U.S. Army, the two of us, accompanied by others, will leave for AIT. That morning a recruiter dropped us off at the airport, our families came back with us through security and waited with us for our flight. I was of course stopped through security,Show MoreRelatedWhy I Am Joining The Military962 Words   |  4 Pagesgrandfather who had served as an enlisted Army MP for over 20 years active duty. My parents were behind me in my decision to join but always hesitant, especially my father who grew up in the Vietnam area. My dad would always mention how his parents were ready to head to Canada if his draft number was ever called, and I know he meant it. 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A Dirty Job Chapter 23 Free Essays

23 A FUCKED-UP DAY It was a fucked-up day in the City by the Bay. At first light, flocks of vultures perched on the superstructures of the Golden Gate and Bay Bridges, and glared down at commuters as if they had a lot of goddamn gall to still be alive and driving. Traffic copters that were diverted to photograph the ranks of carrion birds ended up covering a spiral cloud of bats that circled the Transamerica pyramid for ten minutes, then seemed to evaporate into a black mist that floated out over the Bay. We will write a custom essay sample on A Dirty Job Chapter 23 or any similar topic only for you Order Now Three swimmers who had been competing in the San Francisco Triathlon drowned in the Bay, and a helicopter camera photographed something under the water, a dark shape approaching one of the swimmers from below and dragging him under. Numerous replays of the tape revealed that rather than the sleek shape of a shark, the creature had a wide wingspan and a distinctly horned head, unlike any ray or skate that anyone had ever seen before. The ducks in Golden Gate Park suddenly took to the wing and left the area, the hundreds of sea lions that normally lounged in the sun down at Pier 39 were gone as well, and even the pigeons seemed to have disappeared from the City. A grunt reporter who had been covering the overnight police blotter noticed the coincidence of seven reports of violence or missing persons at local-area secondhand stores, and by early evening the television stations were mentioning it, along with spectacular footage of the Book ’em Danno building burning in the Mission. And there were hundreds of singular events experienced by individuals: creatures moving in the shadows, voices and screams from the sewer grates, milk souring, cats scratching owners, dogs howling, and a thousand people woke up to find that they no longer cared for the taste of chocolate. It was a fucked-up day. Charlie spent the rest of the night fretting and checking locks, then double-checking them, then looking on the Internet for clues about the Underworlders, just in case someone posted a brand-new ancient document since he’d last checked. He wrote a will, and several letters, which he walked outside and put in the mailbox out on the street rather than with the outgoing mail on the counter of the store. Then, around dawn, completely exhausted yet with his Beta Male imagination racing at a thousand miles an hour, he took two of the sleeping pills Jane had given him and slept through the fucked-up day, to be awakened in early evening by a call from his darling daughter. â€Å"Hello.† â€Å"Aunt Cassie is an anti-Semite,† said Sophie. â€Å"Honey, it’s six in the morning. Can we discuss Aunt Cassie’s politics a little later?† â€Å"It is not, it’s six at night. It’s bath time, and Aunt Cassie won’t let me bring Alvin and Mohammed into the bathroom with me for my bath, because she’s an anti-Semite.† Charlie looked at his watch. He was sort of glad that it was six in the evening and he was talking to his daughter. Whatever happened while he was sleeping at least hadn’t affected that. â€Å"Cassie is not an anti-Semite.† It was Jane on the other line. â€Å"Is too,† said Sophie. â€Å"Be careful, Daddy, Aunt Jane is an anti-Semite sympathizer.† â€Å"I am not,† Jane said. â€Å"Listen to how smart my daughter is,† said Charlie. â€Å"I didn’t know words like anti-Semite and sympathizer when I was her age, did you?† â€Å"You can’t trust the goyim, Daddy,† said Sophie. She lowered her voice to a whisper. â€Å"They hate baths, the goyim.† â€Å"Daddy’s a goyim, too, baby.† â€Å"Oh my God, they’re everywhere, like pod people!† He heard his daughter drop the phone, scream, and then a door slammed. â€Å"Sophie, you unlock this door this instant,† Cassie said in the background. Jane said, â€Å"Charlie, where does she get this stuff? Are you teaching her this?† â€Å"It’s Mrs. Korjev – she’s descended from Cossacks and she has a little residual guilt for what her ancestors did to the Jews.† â€Å"Oh,† Jane said, not interested now that she couldn’t blame Charlie. â€Å"Well, you shouldn’t let the dogs in the bathroom with her. They eat the soap and sometimes they get in the tub, and then – â€Å" â€Å"Let them go with her, Jane,† Charlie interrupted. â€Å"They may be the only thing that can protect her.† â€Å"Okay, but I’m only letting them eat the cheap soaps. No French-milled soaps.† â€Å"They’re fine with domestic soap, Jane. Look, I drew up a holographic will last night. If something happens to me, I want you to raise Sophie. It’s in there.† Jane didn’t answer. He could hear her breathing on the other end. â€Å"Jane?† â€Å"Sure, sure. Of course. What the hell is going on with you guys? What’s the big danger Sophie’s in? Why are you being spooky like this? And why didn’t you call earlier, you fucker?† â€Å"I was up all night doing stuff. Then I took two of those sleeping pills you gave me. Suddenly twelve hours are gone.† â€Å"You took two? Never take two.† â€Å"Yeah, thanks,† Charlie said. â€Å"Anyway, I’m sure I’ll be okay, but if for some reason I’m not, you need to take Sophie and get out of the City for a while. I mean like up in the Sierras. I also sent you a letter explaining everything, as much as I know, anyway. Only open it if something happens, okay?† â€Å"Nothing better happen, you fuck. I just lost Mom, and I – why the hell are you talking like this, Charlie? What kind of trouble are you in?† â€Å"I can’t tell you, Jane. You have to trust me that I didn’t have any choice in the matter.† â€Å"How can I help?† â€Å"By doing exactly what you’re doing, taking care of Sophie, keeping her safe, and keeping the hellhounds with her at all times.† â€Å"Okay, but nothing better happen to you. Cassie and I are going to get married and I want you to give me away. And I want to borrow your tux, too. It’s Armani, right?† â€Å"No, Jane.† â€Å"You won’t give me away?† â€Å"No, no, it’s not that, I’d pay her to take you, it’s not that.† â€Å"Then you don’t think that gay people should be allowed to get married, is that it? You’re finally coming clean. I knew it, after all – â€Å" â€Å"I just don’t think that gay people should be allowed to get married wearing my tux.† â€Å"Oh,† Jane said. â€Å"You’ll wear my Armani tux and I’ll have to rent some piece of crap or buy something new and cheap, and then I’ll go through eternity looking like a total dork in the wedding pictures. I know how you guys like to show wedding pictures – it’s like a disease.† â€Å"By ‘you guys,’ you mean lesbians?† Jane said, sounding very much like a prosecuting attorney. â€Å"Yes, I mean lesbians, dumbfuck,† said Charlie, sounding very much like a hostile witness. â€Å"Oh, okay,† Jane said. â€Å"It is my wedding, I guess I can buy a tux.† â€Å"That would be nice,† Charlie said. â€Å"I’m sort of needing the pants cut a little looser in the seat these days anyway,† Jane said. â€Å"Thatta girl.† â€Å"So you’ll be safe and give me away.† â€Å"I’ll sure try. You think Cassandra will let me bring the little Jewish kid?† Jane laughed. â€Å"Call me every hour,† she said. â€Å"I won’t do that.† â€Å"Okay, when you can.† â€Å"Yeah,† Charlie said. â€Å"Bye.† He smiled to himself and rolled out of bed, wondering if this might be the last time he would ever do that. Smile. Charlie showered, ate a peanut-butter-and-jelly sandwich, and put on a thousand-dollar suit for which he had paid forty bucks. He limped around the bedroom for a few minutes and decided that his leg felt pretty good and he could do without the foam walking cast, so he left it on the floor by the bed. He put on a pot of coffee and called Inspector Rivera. â€Å"It was a fucked-up day,† Rivera said. â€Å"Charlie, you need to take your daughter and get out of town.† â€Å"I can’t do that. This is about me. You’ll keep me informed, right?† â€Å"Promise you won’t try to do anything stupid or heroic?† â€Å"Not in my DNA, Inspector. I’ll call you if I see anything.† Charlie disconnected, having no idea what he was going to do, but feeling like he had to do something. He called Jane’s house to say good night to Sophie. â€Å"I just want you to know that I love you very much, honey.† â€Å"Me, too, Daddy. Why did you call?† â€Å"What, you have a meeting or something?† â€Å"We’re having ice cream.† â€Å"That’s nice. Look, Sophie, Daddy has to go do some things, so I want you to stay with Aunt Jane for a few days, okay?† â€Å"Okay. Do you need some help? I’m free.† â€Å"No, honey, but thank you.† â€Å"Okay, Daddy. Alvin is looking at my ice cream. He looks hungry, like bear. I have to go.† â€Å"Love you, honey.† â€Å"Love you, Daddy.† â€Å"Apologize to Aunt Cassie for calling her an anti-Semite.† â€Å"‘Kay.† Click. She hung up on him. The apple of his eye, the light of his life, his pride and joy, hung up on him. He sighed, but felt better. Heartbreak is the natural habitat of the Beta Male. Charlie took a few minutes in the kitchen to sharpen the edge of the sword-cane on the back of the electric can opener he and Rachel had received as a wedding present, then he headed out to check on the store. As soon as he opened the door to the back staircase Charlie heard strange animal noises coming from the store. It sounded as if they were coming from the back room, and there were no lights on, although he could see plenty of light filtering in from the store. Was this it? Sort of solved the problem of what he was going to do. He drew the sword from his cane and crept down the stairs in a crouch, moving along the edge of each step to minimize squeakage. Halfway down he saw the source of the animal noises and he recoiled, leaping nearly halfway back up the staircase. â€Å"For the love of God!† â€Å"It needed to be done,† Lily said. She was astraddle Ray Macy, her plaid pleated skirt (mercifully) draped out over him, covering the parts that would have caused Charlie to have to tear his eyes out, which he was thinking about doing anyway. â€Å"It did,† Ray agreed breathlessly. Charlie peeked down into the back room – they were still at it, Lily riding Ray like he was a mechanical bull, one bare breast bouncing out of the lapel of her chef ‘s coat. â€Å"He was despondent,† she said. â€Å"I found him giving himself hickies with the shop vac. It’s for the greater good, Asher.† â€Å"Well, stop it,† Charlie said. â€Å"No, no, no, no, no,† said Ray. â€Å"It’s a charity thing,† Lily said. â€Å"You know, Lily,† Charlie said, covering his eyes, â€Å"you could exercise your charity in other ways, like Salvation Army Santa or something.† â€Å"I don’t want to fuck those guys. Most of them are raging alcoholics, and they stink. At least Ray is clean.† â€Å"I don’t mean do one, I mean be one. Ring the bell with the little red kettle. Jeez.† â€Å"I am clean,† said Ray. â€Å"You shut up,† Charlie said. â€Å"She’s young enough to be your daughter.† â€Å"He was suicidal,† Lily said. â€Å"I may be saving his life.† â€Å"She is,† Ray said. â€Å"Shut up, Ray,† Charlie said. â€Å"This is pathetic, desperate pity sex, that’s all it is.† â€Å"He knows that,† Lily said. â€Å"I don’t mind,† said Ray. â€Å"I’m doing this for the cause, too,† Lily said. â€Å"Ray was holding out on you.† â€Å"I was?† said Ray. â€Å"How?† Charlie said. â€Å"He found a woman who was buying all the soul vessels. She was with the clients you missed. Somewhere in the Mission. He wasn’t going to tell you about her.† â€Å"I don’t know what you’re talking about,† Ray said. Then added, â€Å"Faster, please.† â€Å"Tell him the address,† Lily said. â€Å"Lily,† Charlie said, â€Å"this isn’t really necessary.† â€Å"No,† Ray said. There was a loud smack. Charlie opened his eyes. They were still there, doing it, but Ray’s right cheek was bright red and Lily was winding up to slap him again. â€Å"Tell him!† â€Å"It’s on Guerrero Street, between Eighteenth and Nineteenth, I don’t know the number, but it’s a big green Victorian, you can’t miss it. Three Jewels Buddhist Center.† SMACK! â€Å"Ouch, I told him,† Ray whined. â€Å"That’s for not getting the address, BITCH!† Lily said. Then to Charlie: â€Å"There you go, Asher. I want a prime position when you take over the Underworld!† Charlie thought that one of the first things he was going to change when he took over was expanding The Great Big Book of Death to include how to handle situations like this. But instead he said, â€Å"You got it, Lily. You’ll be in charge of dress code and torture.† â€Å"Sweet,† Lily said. â€Å"‘Scuse me, Asher, I have to finish this.† Then to Ray: â€Å"Hear that? No more flannel shirts for you, grommet!† SMACK! The grunts coming from Ray increased in frequency and intensity. â€Å"Sure,† Charlie said. â€Å"I’ll just go out the other door.† â€Å"See ya,† Ray said. â€Å"I’m never going to look either one of you in the eye again, okay?† â€Å"Sounds good, Asher,† Lily said. â€Å"Be careful.† Charlie crept back up the steps, went out the front door of his apartment and down the elevator to the street entrance, suppressing his gag reflex the whole way. On the street he flagged down a cab and rode into the Mission, trying to wipe the image of his shagging employees out of his mind. The Morrigan had followed the gift souls that had escaped through the drains to a deserted street in the Mission. Now they waited, watching the green Victorian building from storm-drain grates at either end of the street. They were more cautious now, their rapacious nature having been dampened somewhat by having been severely blown up the night before. They called them the gift souls because the little patchwork creatures brought the souls right to them in the sewers – the gifts showing up in the Morrigan’s weakest moment. After the accursed Boston terrier had chased them through miles of pipelines, leaving them battered and exhausted on a high ledge at a pipe junction, along marched twenty or so of the darling little nightmares, all dressed up in finery and carrying just what they needed to heal their wounds and replenish their strength: human souls. And thus renewed, they were able to scare away that obnoxious little dog. The Morrigan were back – not to the strength they’d achieved before the explosion, maybe not even enough to fly, but certainly enough to venture Above once again, especially with so many souls at hand. No one was out on the streets tonight except the junkies, the hookers, and the homeless. After the fucked-up day in the City, most everyone had decided that it was just a better idea to stay in, safer. To the Morrigan (for all they cared), they were safer in their homes the same way a tuna fish is safer in a can, but no one knew that yet. No one knew what they were hiding from except Charlie Asher, and he was getting out of a cab right in front of them as they watched. â€Å"It’s New Meat,† said Macha. â€Å"We should give him a new name,† said Babd. â€Å"I mean, he’s really not that new anymore.† â€Å"Hush,† hushed Macha. â€Å"Hey, lover,† Babd called out of her drain. â€Å"Did you miss me?† Charlie paid the cabbie and stood in the middle of the street looking at the big jade-green Queen Anne. There were lights on in the turret upstairs and in one window downstairs. He could just make out the sign that read THREE JEWELS BUDDHIST CENTER. He started to step toward the house and saw movement in the lattice under the porch – eyes shining. A cat maybe. His cell phone rang and he flipped it open. â€Å"Charlie, it’s Rivera. I have some good news; we found Carrie Long, the woman from the pawnshop, and she’s still alive. She was tied up and thrown in a Dumpster a block from her store.† â€Å"That’s great,† Charlie said. But he wasn’t feeling great. The things that had been moving under the porch were coming out. Moving up the stairs, standing on the porch, lining up and facing him. Twenty or thirty of them, a little more than a foot tall, dressed in ornate period costumes. Each had the skeletal face of a dead animal, cats, foxes, badgers – animals Charlie couldn’t identify, but just the skulls – the eye sockets empty, black. Yet they stared. â€Å"You won’t believe what she said put her there, Charlie. Little creatures, little monsters, she said.† â€Å"About fourteen inches tall,† Charlie said. â€Å"Yeah, how’d you know?† â€Å"Lots of teeth and claws, like animal parts stuck together, all dressed up like they were going to a grand costume ball?† â€Å"What are you telling me, Charlie? What do you know?† â€Å"Just guessing,† Charlie said. He unclipped the latch on his sword-cane. â€Å"Hey, lover,† came a female voice from behind him. â€Å"Did you miss me?† Charlie turned. She was crawling out of the drain almost directly behind him. â€Å"The bad news,† Rivera said, â€Å"is we found the junk dealer and the bookstore guy from Book ’em Danno – pieces of them.† â€Å"That is bad news,† Charlie said. He started moving up the street, away from the sewer harpy and the porch full of Satan’s sock puppets. â€Å"New Meat,† came a voice from up the street. Charlie looked to see another sewer harpy coming out of the drain, her eyes gleaming black in the streetlight. Behind him he heard the clacking of little animal teeth. â€Å"Charlie, I still think you should leave town for a while, but if you don’t, and don’t tell anyone I told you this, you should get a gun, maybe a couple of guns.† â€Å"I think that would be a great idea,† Charlie said. The two sewer harpies were moving very slowly toward him, awkwardly, as if their nerves were short-circuiting. The one closest to him, the one from the alley in North Beach, was licking her lips. She looked a little ragged compared to the night she’d seduced him. He moved up the street away from them. â€Å"A shotgun, so you won’t need to learn to shoot. I can’t give you one, but – â€Å" â€Å"Inspector, I’m going to have to get back to you.† â€Å"I’m serious, Charlie, whatever these things are, they are going after your kind.† â€Å"You have no idea how clear that is to me, Inspector.† â€Å"Is that the one who shot me?† said the closest harpy. â€Å"Tell him I’m going to suck his eyeballs out of the sockets and chew them in his ear.† â€Å"You get that, Inspector?† Charlie said. â€Å"She’s there?† â€Å"They,† Charlie said. â€Å"This way, Meat,† said the third sewer harpy, coming out of the drain at the far end of the block. She stood, extended her claws, and flicked a line of venom down the side of a parked car. The paint sizzled and ran where it hit. â€Å"Where are you, Charlie? Where are you?† â€Å"I’m in the Mission. Near the Mission.† The little creatures were coming down the steps now, down the walk toward the street. â€Å"Look,† said a harpy, â€Å"he brought presents.† â€Å"Charlie, where exactly are you?† said Rivera. â€Å"Gotta go, Inspector.† Charlie flipped the phone closed and dropped it in his coat pocket. Then he drew the sword from the cane and turned to the harpy from the alley. â€Å"For you,† he said to her, whipping the sword in a flourish through the air. â€Å"That’s sweet,† she said. â€Å"You always think about my needs.† The 1957 Cadillac Eldorado Brougham was the perfect show-off of death machines. It consisted of nearly three tons of steel stamped into a massively mawed, high-tailed beast, lined with enough chrome to build a Terminator and still have parts left over – most of it in long, sharp strips that peeled off on impact and became lethal scythes to flay away pedestrian flesh. Under the four headlights it sported two chrome bumper bullets that looked like unexploded torpedoes or triple-G-cup Madonna death boobs. It had a noncollapsible steering column that would impale the driver upon any serious impact, electric windows that could pinch off a kid’s head, no seat belts, and a 325 horsepower V8 with such appallingly bad fuel efficiency that you could hear it trying to slurp liquefied dinosaurs out of the ground when it passed. It had a top speed of a hundred and ten miles an hour, mushy, bargelike suspension that could in no way stabilize the car at that speed, and undersized powe r brakes that wouldn’t stop it either. The fins jutting from the back were so high and sharp that the car was a lethal threat to pedestrians even when parked, and the whole package sat on tall, whitewall tires that looked, and generally handled, like oversized powdered doughnuts. Detroit couldn’t have achieved more deadly finned ostentatia if they’d covered a killer whale in rhinestones. It was a masterpiece. And the reason you need to know all that, is that along with the battle-worn Morrigan and the well-dressed chimeras, a ’57 Eldorado was rapidly approaching Charlie. The bloodred lacquered Eldo slid around the corner, tires screaming like flaming peacocks, hubcaps spinning off toward the curb, engine roaring, spewing blue smoke out of the rear wheel wells like a flatulent dragon. The first of the Morrigan turned in time to take a bumper bullet in the thigh before she was dragged and folded under the car and spit out the back into a black heap. The headlights came on and the Caddy veered toward the Morrigan nearest Charlie. The animal creatures scurried back up the sidewalk and Charlie ran up onto the hood of a parked Honda as the Eldo smacked the second Morrigan. She rag-doll-whipped over the hood as the car’s brakes screamed, then flew twenty yards down the street. The Caddy peeled out and hit her again, this time rolling over her with a series of thumps and leaving her tossing down the tarmac, shedding pieces as she rolled. The Caddy blazed on toward the final Morrigan. This one had a few seconds on her sisters and started running up the street, her shape changing, arms to wings, tail feathers trying to manifest, but she didn’t seem able to make the transformation in time to fly. The Eldo plowed over her, then hit the brakes, reversed, and burned rubber on her back. Charlie ran up on the roof of the Honda, ready to leap away from the street, but the Caddy stopped and the blacked-out electric window wound down. â€Å"Get the fuck in the car,† said Minty Fresh. Minty Fresh hit the final Morrigan again as he speeded off down the block, took two screeching lefts, then pulled the car to the curb, jumped out, and ran around to the front. â€Å"Oh, goddamn,† said Minty Fresh (damn on the downbeat, with pain and sustain). â€Å"Goddamn, my hood and grille are all fucked up. Goddamn. I will tolerate the rising of darkness to cover the world, but you do not fuck with my ride.† He jumped back in the car, threw it into gear, and screeched around the next corner. â€Å"Where are you going?† â€Å"I’m going to run over the bitches again. You do not fuck with my ride.† â€Å"Well, what did you think would happen when you ran them over?† â€Å"Not this. I never ran over anyone before. Don’t act like that’s a surprise.† Charlie looked at the gleaming interior of the car, the bloodred leather seats, the dash fitted with walnut burl and gold-plated knobs. â€Å"This is a great car. My mailman would love this car.† â€Å"Your mailman?† â€Å"He collects vintage pimp wear.† â€Å"So what are you trying to say?† â€Å"Nothing.† They were already on Guerrero Street and Minty floored it as they approached the target block. The first Morrigan he had hit was just getting to her knees when he hit her again, knocking her over two parked cars and into the side of a vacant building. The second one turned to face them and bared her claws, which raked the hood as he rolled over her with a drumroll of thumps, then he ran over the third one’s legs as she was crawling back into the storm sewer. â€Å"Jeez,† Charlie said, turning and looking out the back window. Minty Fresh seemed to turn his full attention to driving safely now. â€Å"What the hell are those things?† â€Å"I call them sewer harpies. They’re the things that call to us from the storm sewers. They’re a lot stronger now than they used to be.† â€Å"They’re scary is what they are,† said Minty. â€Å"I don’t know,† Charlie said. â€Å"Have you gotten a good look at them? I mean, they got the badonkadonk out back and some fine bajoopbadangs up front, know what I’m sayin’, dog? Buss a rock wid a playa?† He offered his fist for Minty to buss him a rock, but alas, the mint one left him hangin’. â€Å"Stop that,† Fresh said. â€Å"Sorry,† Charlie said. â€Å"Talk Like a Playa in Ten Days or Less – Stone Thug Edition?† Minty asked. Charlie nodded. â€Å"We got the CD into the store a couple of months ago. I practice in the van. How am I doing?† â€Å"Your Negro-osity is uncanny. I had to keep checking to make sure you’re still white.† â€Å"Thanks,† Charlie said, then, as if a light went on: â€Å"Hey, I’ve been looking for you – where the hell have you been?† â€Å"Hiding out. One of those things came after me on the BART a few nights ago when I was coming back from Oakland.† â€Å"How’d you get away?† â€Å"Those little animal things, a bunch of them attacked her in the dark. I could hear her screaming at them, tearing them to ribbons, but they held her off until the train pulled into the station, which was full of people. She bolted back into the tunnel. There were pieces of the animal creatures everywhere in the train car.† Minty turned onto Van Ness and started heading toward Charlie’s side of town. â€Å"So they helped you? They’re not part of the Underworlders trying to take over?† â€Å"They don’t appear to be. They saved my ass.† â€Å"So you know some of the Death Merchants have been killed?† â€Å"I didn’t know. It wasn’t in the paper. I saw where Anton’s shop burned up last night. He didn’t make it out?† â€Å"They found pieces of him,† Charlie said. â€Å"Charlie, I think I caused this.† Minty Fresh turned and really looked at Charlie for the first time, his golden eyes looking forlorn. â€Å"I failed to collect my last two soul vessels, and all of this started.† â€Å"I thought it was me,† Charlie said. â€Å"I missed two as well. But I don’t think it’s us. My two clients are alive, I think they’re in that house where I was going when you saved me: the Three Jewels Buddhist Center. There’s a woman there who’s been buying up soul vessels, too.† â€Å"Cute brunette?† Minty asked. â€Å"I don’t know. Why?† â€Å"She bought some from me, too. Tried to disguise herself, but it was her.† â€Å"Well, she’s in that house back there. I’ve got to go back there.† â€Å"I don’t want anything to do with those bitches with the claws,† Minty said. â€Å"True dat,† Charlie said. â€Å"I had a thing with one of them.† â€Å"No.† â€Å"Yeah, she got all up in my grille and shit – had to cut da ho loose.† â€Å"Stop that.† â€Å"Sorry. Anyway, I’ve got to go back.† â€Å"You sure? I don’t think they’re dead. Doesn’t look like they can be dead.† â€Å"You could run over them again. By the way, how did you know where to find me?† â€Å"After I heard about Anton’s place burning, I tried to call him and got a disconnected message, so I went to your store. I talked to that little Goth girl you have working for you. She told me where you went. Talked to her for about ten minutes. She knows about me – I mean us? The Death Merchants?† â€Å"Yes, I told her a long time ago. Wasn’t she, uh, busy when you got there? With a guy, I mean.† â€Å"No. She seeing anyone?† â€Å"I thought you were gay?† â€Å"I never said that.† â€Å"Yeah, but you didn’t go out of your way to deny it either.† â€Å"Charlie, I run a music store in the Castro, I’d do more business as a gay Death Merchant than a straight shopkeeper.† â€Å"Good point. I never thought of that.† â€Å"Color me surprised. So, she seeing anyone?† â€Å"She’s half your age and I think she’s a little twisted – sexually, I mean.† â€Å"So is she seeing anyone?† â€Å"She’s like a little sister to me, Fresh. Don’t you have employees like that?† â€Å"Have you never met anyone who works in a record store? There’s no greater repository of unjustified arrogance in the world. I’d poison my employees if I thought I could find replacements.† â€Å"I don’t think she’s seeing anybody, but since the world is about to be taken over by the Forces of Darkness, you may not have time for dating.† â€Å"I don’t know. She seems like she might have an in with the Forces of Darkness. I like her, she’s funny in a sort of macabre way, and she likes Miles.† â€Å"Lily likes Miles Davis?† â€Å"You don’t know that about your little sister?† Charlie threw his hands up. â€Å"Take her, use her, throw her away, I don’t care, she’s only part-time. You can date my daughter, too. She’s going to be six and probably loves Coltrane for all I know.† â€Å"Calm down, you’re overreacting.† â€Å"Just turn around and take me back to that Buddhist center. I’ve got to stop this thing. It’s all on me, Fresh. I’m the Luminatus.† â€Å"You are not.† â€Å"I am,† Charlie said. â€Å"You’re the Great Death – with a capital D? You? You know this to be true?† â€Å"I do,† Charlie said. â€Å"I knew there was something different about you, but I thought that the Luminatus would be – I don’t know – taller.† â€Å"Don’t start with that, okay.† Minty swung the car off Van Ness into a hotel turnaround. â€Å"Where are you going?† Charlie said. â€Å"To run over some sewer harpies again.† â€Å"Back to the Buddhist center?† â€Å"Uh-huh. You have any weapons besides that stupid sword?† â€Å"My cop friend told me I should get a gun.† Minty Fresh reached into his moss-green jacket and came out with the biggest pistol Charlie had ever seen. He placed it on the seat. â€Å"Take it. Desert Eagle fifty-caliber. It’ll stop a bear.† Charlie picked up the chrome-plated pistol. It weighed like five pounds and the barrel looked big enough to stick your thumb in. â€Å"This thing is huge.† â€Å"I’m a big guy. Listen, it holds eight shots. There’s a round in the chamber. You have to cock it and release the safety before you fire. There and there.† He pointed to the safety and the hammer. â€Å"Hold on to it if you have to shoot. It will knock you on your ass if you’re not ready.† â€Å"What about you?† Minty patted the other side of his coat. â€Å"I have another one.† Charlie turned the gun in his hand and watched the streetlights playing off its chromed surface. (Beta Males, who inherently feel they are always at a competitive disadvantage, are suckers for showy equalizers.) â€Å"You have a lot going on under the surface, Mr. Fresh. You are not just the run-of-the-mill seven-foot-tall Death Merchant in a pastel-green suit.† â€Å"Thank you, Mr. Asher. Very kind of you to say.† â€Å"My pleasure.† Charlie’s cell phone rang and he flipped it open. Rivera said, â€Å"Asher, where the hell are you? I’ve been circling the Mission and there’s nothing here but a lot of black feathers flying in the air.† â€Å"Yeah, it’s okay. I’m okay, Inspector. I found Minty Fresh, the guy who owns the music store. I’m in the car with him.† â€Å"So you’re safe?† â€Å"Relatively.† â€Å"Good. Lay low and I’ll call you, okay? I want to talk to your friend tomorrow.† â€Å"You got it, Inspector. Thanks for coming to help.† â€Å"Careful, Asher.† â€Å"Gotcha. I’m laying low. Bye.† Charlie snapped the phone shut and turned to Minty Fresh. â€Å"You ready?† â€Å"Absolutely,† said the fresh one. The street was deserted when they pulled up in front of the Three Jewels Buddhist Center. â€Å"I’ll go around to the back,† Minty said. Well, cars suck, I can tell you that,† said Babd, trying to keep herself together as the Morrigan limped back to the great ship. â€Å"Five thousand years, horses are fine, all of a sudden we have to have paved streets and cars. I don’t see the attraction.† â€Å"I’m not even sure that we need to rise and let Darkness rule,† said Nemain. â€Å"Apparently darkness isn’t qualified yet. Speaking as an agent of Darkness, I think it needs more time.† She had been crushed into a half-woman, half-raven form and was shedding feathers as they limped through the pipe. â€Å"It’s like that New Meat has someone watching over him,† said Macha. â€Å"Next time Orcus can deal with him.† â€Å"Yeah, let’s get Orcus to go after him,† Babd said. â€Å"See what he thinks of cars.† How to cite A Dirty Job Chapter 23, Essay examples

Friday, April 24, 2020

What Were The Key Features Of McCarthyism Essay Example For Students

What Were The Key Features Of McCarthyism? Essay McCarthyism is a term in use by 1954 to refer to the campaign against communism, which was started by a senator man from Wisconsin, called Senator Joe McCarthy. There are many key features of McCarthyism; the main ones are malpractices, fabricated evidence and unfair accusations in order to suppress the opposition. Senator McCarthy was crude and boorish. McCarthy was a heavy drinker and was intellectually lazy. However, he was extremely ambitious and his unscrupulous behaviour allowed him to exploit the fears of the American public. McCarthy said that The government is full of communists. We can hammer away at them; and with this he began his outrageous accusations, ruining the lives of hundreds. One of the most infamous features of McCarthyism is the methods used by McCarthy. McCarthy deliberately played on the fears of the American people about Communism. He used the media to spread his ideas and create widespread fear across the nation. McCarthy made peoples fears seem realistic. He used examples such as the Rosenbergs to show how freedom in the US could be undermined. McCarthy had undermined freedom itself. We will write a custom essay on What Were The Key Features Of McCarthyism? specifically for you for only $16.38 $13.9/page Order now McCarthy also made use of institutions such as HUAC to further his cause. He became Chair of the Senate Permanent Sub-Committee on Investigations, which he used to investigate the government. The HUAC trials were televised, which gave McCarthyism a great deal of publicity. McCarthys main method was that of bluff and bluster. McCarthy made wild accusations of the number of communists in the government, and his figures would constantly fluctuate. He claimed to have a list of all the communists working in the government but never backed up his accusations with any evidence. These fluctuating numbers later became known as the Heinz variety, due to the ridiculous fluctuations. The public and the press were only too eager to follow up his wild accusations. McCarthy was able to use the fears of the American public. McCarthy demonstrated the susceptibility of the American people to demagogic appeals. His strong delivery of his speeches, and his confident tone enabled him to fool the American public. His rampage also appealed to people who held hostility to the elites in society, especially in the government. Many Americans believed that McCarthy was defending the country, and saw him as a crusader against Communism. The fear of communism at the time was incredible, and McCarthy took advantage of this fact. Very few people were able to stand against McCarthy because they feared what he could do to them. When Eisenhower agreed to an investigation of the civil service in 1953, nearly 7,000 people lost their jobs. McCarthy ruined many lives, including those of famous Hollywood stars such as Charlie Chaplin who was blacklisted; the Hollywood 10 found it hard to find work. The main legacy left behind was where tolerance had been completely forgotten; people were afraid to put forward their opinions. McCarthyism was known to be an embarrassing and shameful episode  of American history in the long term.

Tuesday, March 17, 2020

Free Essays on Zion National Park

Zion National park Cedar City is the ideal headquarters for your visit to Color Country including six National Parks and some of the world’s most beautiful scenery. Protected within Zion National Park's 229 square miles (593.1 km) is a spectacular cliff-and-canyon landscape and wilderness full of the unexpected including the world's largest arch - Kolob Arch - with a span that measures 310 feet (94.5 m). Wildlife such as mule deer, golden eagles, and mountain lions, also inhabit the Park. Mukuntuweap National Monument proclaimed July 31, 1909; incorporated in Zion National Monument March 18, 1918; established as a national park on Nov. 19, 1919. Visitation Highest in summer; lowest in winter. Location Southwest Utah, on the edge of the Colorado Plateau Address: Superintendent, Zion National Park, Springdale, UT 84767 Telephone: 435-772-3256 This line offers 24-hour recorded information. Climate Be prepared for a wide range of weather conditions. Temperatures vary with changes in elevation and seasons. Day/night temperatures may differ by over 30 degrees Fahrenheit. Spring weather is very unpredictable. Stormy, wet days are common, but warm, sunny weather may occur too. Precipitation peaks in March and September. Spring wildflowers bloom from April through June, peaking in May. Summer days are hot (95-100 degrees F.), but overnight lows are usually comfortable (65-70 degrees F.) Afternoon thunderstorms are common from mid-July through mid-September. Storms may produce waterfalls as well as flash floods. Fall days are usually clear and mild; nights are often cool. Autumn color displays begin in September in the high country, and in Zion Canyon in early November. Winters in Zion Canyon are fairly mild. Winter storms bring rain or light snow to Zion Canyon, but heavier snow to the higher elevations. Clear days may become quite warm, reaching 60 degrees F.; nights are often in t he 20s and 30s. Winter storms can ... Free Essays on Zion National Park Free Essays on Zion National Park Zion National park Cedar City is the ideal headquarters for your visit to Color Country including six National Parks and some of the world’s most beautiful scenery. Protected within Zion National Park's 229 square miles (593.1 km) is a spectacular cliff-and-canyon landscape and wilderness full of the unexpected including the world's largest arch - Kolob Arch - with a span that measures 310 feet (94.5 m). Wildlife such as mule deer, golden eagles, and mountain lions, also inhabit the Park. Mukuntuweap National Monument proclaimed July 31, 1909; incorporated in Zion National Monument March 18, 1918; established as a national park on Nov. 19, 1919. Visitation Highest in summer; lowest in winter. Location Southwest Utah, on the edge of the Colorado Plateau Address: Superintendent, Zion National Park, Springdale, UT 84767 Telephone: 435-772-3256 This line offers 24-hour recorded information. Climate Be prepared for a wide range of weather conditions. Temperatures vary with changes in elevation and seasons. Day/night temperatures may differ by over 30 degrees Fahrenheit. Spring weather is very unpredictable. Stormy, wet days are common, but warm, sunny weather may occur too. Precipitation peaks in March and September. Spring wildflowers bloom from April through June, peaking in May. Summer days are hot (95-100 degrees F.), but overnight lows are usually comfortable (65-70 degrees F.) Afternoon thunderstorms are common from mid-July through mid-September. Storms may produce waterfalls as well as flash floods. Fall days are usually clear and mild; nights are often cool. Autumn color displays begin in September in the high country, and in Zion Canyon in early November. Winters in Zion Canyon are fairly mild. Winter storms bring rain or light snow to Zion Canyon, but heavier snow to the higher elevations. Clear days may become quite warm, reaching 60 degrees F.; nights are often in t he 20s and 30s. Winter storms can ...

Sunday, March 1, 2020

Appropriate vs. Apropos vs. Apt

Appropriate vs. Apropos vs. Apt Appropriate vs. Apropos vs. Apt Appropriate vs. Apropos vs. Apt By Maeve Maddox A reader has asked for a discussion of â€Å"appropriate vs. apropos vs. apt.† All three words may be used as adjectives meaning suitable or pertinent: Your reference to â€Å"The Emperor’s New Clothes† is apropos of the way so many people conform to social expectations rather than think for themselves. I admire your apt choice of words in this article. A rating of â€Å"G† indicates that a movie is appropriate for children. Of the three adjectives, appropriate [uh-PRO-pree-it] is heard more often. Appropriate derives from the past participle of a Latin verb, a combination of ad (to) and proprius (own). Something appropriate â€Å"belongs† to someone or something. Here are some examples of current usage: How Having An Appropriate Level Of Confidence Can Better Your Life By comparing many entertainment jobs, you should be able to get a good idea of the appropriate salary. The young offender could not be questioned without an appropriate adult present Was Lohan’s courtroom attire appropriate? Note: English also has the verb appropriate [uh-PRO-pree-ATE], â€Å"to take possession of.† For example, â€Å"A section of land at St. Clements in Oxfordhas been appropriated to planning purposes to facilitate a regeneration project intended for the area.† Apt is from the Latin word aptus, â€Å"fitted, suited, appropriate.† The adjective derives from a verb meaning â€Å"to fasten, to attach.† The most common use of apt is to describe the fitness or expressiveness of language. Another meaning of apt is â€Å"ready to learn,† as in â€Å"She’s an apt student.† Sometimes apt is a synonym for likely: â€Å"Children are apt to live up to what you believe of them.† Apt can also be used in the sense of â€Å"having an unfortunate tendency, or â€Å"exposed to a risk†: Spanked kids more apt to commit crimes Study: Immigrants who live, work together less apt to learn English The adjectival use of apropos is the least common of the three. I’ve seen forum comments asserting that apropos is â€Å"never a synonym for appropriate.† A French borrowing, apropos functions more often as a preposition or as an adverb. Apropos comes from French propos, â€Å"with regard to this purpose.† As an adjective, it is a synonym for appropriate: My point is rather that it is not  apropos  in every case. The mayor called the cornflake comment â€Å"not apropos† and warned Lukaszuk to be careful of what he says. Your allusion to Josephine Tey’s bit of dialogue was very clever and funnybut not apropos As a preposition, apropos means â€Å"with reference to; concerning†: The principal remarked apropos the new regulations, â€Å"They will cost a lot to implement and do nothing to address the problem.† As an adverb, apropos is most commonly heard in the expression â€Å"apropos of nothing.† The sense is that someone’s comments or actions are completely unrelated to any previous discussion or situation. For example, â€Å"Apropos of nothing, Tom started talking about his root canal.† The usual preposition to follow apropos is of. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:15 Terms for Those Who Tell the FutureOn Behalf Of vs. In Behalf OfCharles's Pen and Jesus' Name

Friday, February 14, 2020

Information Studies Essay Exams Example | Topics and Well Written Essays - 1250 words

Information Studies Exams - Essay Example The propensity for documents to be written and commented upon, another aspect that Brown discusses, has been greatly facilitated by the new generation of electronic documents. An electronic document is amenable to being processed and transmitted by electronic means. One of the major difficulties in moving away from physical to electronic documents stems from security concerns. In the case of physical documents, there is usually only one copy of sensitive information. This copy can be physically protected. In the case of electronic documents, theft of sensitive information is on the rise due to many reasons. The security of the documents and information are challenged by the proliferation of hackers and other forms of attack. Moreover, even where tight security measures are applied, these are, in many cases, restricted to storage and transmission of the documents only. Recipients of the information may unwittingly form breaches in the security system. At the same time, legislation such as the HIPAA makes it mandatory for organizations to take effective measures to protect the privacy of those dealing with them. Easy availability of information has also raised questions about governmental accountability against privacy of individuals. Government can access information about individuals more easily in the electronic age, and under certain circumstances officials of the government are authorized to do so. This creates a dilemma because it is very difficult to judge what constitutes essential intrusions into privacy. There are several social and ethical issues that arise as a result of increasing use of Information systems. The ethical issues broadly cover areas such as Information rights and obligations, property rights and obligations, and accountability. Cultural issues such as assimilation of technologies and development of trust, security issues that concern misuse or theft of information, and fraud, are some of the other

Saturday, February 1, 2020

Task 10-7 Education Technique Essay Example | Topics and Well Written Essays - 2000 words

Task 10-7 Education Technique - Essay Example The observed instructions entail conversation with the students for them to acknowledge the essence of the lesson. Furthermore, the utilization of identifiers limits confusion amongst the group members as evident in the color and shapes. Eventually, this creates a classroom where there is proper learning. The environment has enabled the creation of a positive environment where there is a good relationship between the students and their teacher. From the engagement of students in conversation and good relationship in class, the students are expected to learn to express themselves with confidence. For students’ higher understanding, they have to know what the teacher is saying, and ask questions or give their opinions. For example, the teacher asks, â€Å"do you have to work?†, while the students answer â€Å"yes† thus increasing the students’ engagement in class. The purpose of engaging students in class is to upgrade their performance and the entire school ’s performance. The level of student engagement is high. There is the participation in group-work and this allows all learners to contribute in class for them to learn from their classmates and the educator. These students are involved in all activities and that makes them feel more encouraged to partake in the class and learn. This is evident as they move towards the objects that facilitate learning.As evident in the lesson, students are allowed to move during the beginning of the class in a manner that is not fashioned.

Friday, January 24, 2020

Film Adaptation of Antigone :: essays research papers

The film adaptation of Sophocles’ Antigone portrays the text substantially well in several ways. The filmmaker’s interpretation encourages the audience to be discerning as their perception of the Greek tragedy is enhanced. The play becomes profound and reverberant because of the many interesting elements of production. These include musical score, set design, and the strategic costuming – all of which advocates an improved comprehension of Antigone.   Ã‚  Ã‚  Ã‚  Ã‚  The musical score proficiently provides the viewers with a sense of what is happening in the scene which could not be communicated through text. Dramatic music is played for Creon’s entrance; this immediately communicates to us that he is a man of great importance and power. When Antigone enters after being arrested, the music is dynamic and tense. This conveys the seriousness and desperate atmosphere of the scene. The score is also a representation of the varying moods of the characters. An example of this is when Antigone is anxiously trying to appeal her sentence. The music makes the audience drawn is drawn to feel sympathy and pity her when she is preaching her views on death. For instance, a solemn melody is played when Haemon’s dead corpse is brought to King Creon. Creon grieves by himself as he is overcome with devastation caused by his foolish actions; his emotions are intensified by the sorrowful and sombre background music. The music is abl e to complement the play, while accentuating the more significant events.   Ã‚  Ã‚  Ã‚  Ã‚  The design of the set is the most essential element of the production because it serves as the backdrop for the entire play. When the film starts, there is a wide shot of the Theban palace. There are two very large portraits of Creon hanging from the ceiling; this instantly establishes that Creon is the ruler of the state. The set depicts the castle’s massive foyer which contains a large staircase. Either than that there are hardly any props; this is advantageous because the presence of props and ornate decorations would divert the audience’s attention away from the dialogue and happenings of the play. Furthermore, the ambience in the palace becomes dark and bleak the moment Antigone commits suicide. This reflects the despondent mood and foreshadows Haemon’s suicide. The set of the play is successful in generating a suitable atmosphere and is reflective of the chaos that will occur.   Ã‚  Ã‚  Ã‚  Ã‚  A significant aspect of the play is the acting and wardrobe, because it helps demonstrate the personalities of the characters.

Thursday, January 16, 2020

Different Forms Of Ownership

A business that is carried on by a sole proprietorship is owned by one person, who also usually runs and manages the business. There may or may not be people working in the business these are referred to as employees of the business and the owner is the employer. The sole proprietorship receives all profits and is legally required to bear and satisfy all losses personally. The sole proprietorship is personally liable for debts of the business. So that, the sole proprietorship has unlimited liability to repay amounts owing, or debts, of the business.For example, if the business incurs debts resulting from a warranty claim, then the individual will be held responsible for those debts, and any claims will be made against the individual’s personal assets. As well, sole proprietorships are taxed under the personal tax system. The sole proprietorship it is easy to set up and may only require registration of the business name and is free to run the business as he or she thinks best a nd is not answerable to a boss. As for the name of the business, the name of the owner or any other name may be used.Normally, a sole proprietorship business requires a small amount of capital to start with, compared with other forms of business entities. Examples of sole proprietorship businesses are tailor shops, beauty saloons, restaurants, launderettes and mini market. Partnership is an association of two or more persons or entities that carry on business as partners. The partners usually run and manage the business. However, there may be a silent partner who does not take any part in the running of the business even though they have contributed capital to the partnership.In a partnership, each partner is personally liable for all debts incurred by the business; in the event of the firm’s failure, each partner’s personal assets are jeopardized. In the partnership, the partners should have a legal agreement that sets forth how decisions will be made, profits will be shared, disputes will be resolved, how future partners will be admitted to the partnership, how partners can be bought out, and what steps will be taken to dissolve the partnership when needed. There are two basics forms of partnerships, general and limited.In a general partnership, all partners have unlimited liability, while in a limited partnership, at least one partner has liability limited only to his or her investment while at least one other partner has full liability. Examples of partnership are law or accounting firms, medical or dental practices In partnership that are many kind of partner, for example: Ostensible Partner: Active and known as a partner. Secret Partner: Active but not known or held out as a partner. Dormant Partner: Inactive and not known or held out as a partner. Silent Partner: Inactive (but may be known to be a partner)Nominal Partner: Not a true partner in any sense, not being a party to the partnership agreement. However, a nominal partner holds him o r herself out as a partner, or permits others to make such representation by the use of his/her name or otherwise A company is a separate legal entity formed under the Corporations Act 2001. Commonly, its owners are called shareholders and their ownership interests are represented by shares in the company. The separate legal status of the company has many implications for the entity. First, the company can enter into contracts, incur debts and pay taxes independently of its owners.The owners pay individual taxes only on the company profit paid out to them in the form of salaries, bonuses and dividends. The shareholders are not liable for the company’s debts once the shares they hold have been paid for in full. For example, if a company issued $1 shares, with 60 cents payable on application and the remaining 40 cents payable by future installments, the shareholders’ liability in the event of the company collapsing would be remaining 40 cents on each share they own. This feature is known as limited liability; that is, their obligation is limited to the amount, if any, unpaid on their shares.As a separate legal entity, a company has many of the rights, duties and responsibilities of a natural person. It can, through its agents, buy, own and sell property in its own name and engage in business activities by entering into contracts with others. It has legal status in a court and can sue and be sued, is legally responsible for its liabilities, and must pay income tax just as a natural person does. Different type of business ownership has different type of characteristics, what is the different between each other?The major different characteristics of each other are tax consideration, liability, duration, ease and cost of set up. Tax Consideration The sole proprietorship any income to the business is treated as income to the business owner and all income is reported on individual tax return, and is taxed in the year it is received. Business deductions a re permitted. While in partnership, a Partnership Agreement can allocate the profits or losses in any ratio agreed to between the partners but if there is no Agreement, the profits must be allocated equally.Business deductions are taken by the partnership before the income is distributed to the partners and claimed on their personal tax returns. The profit of a company is taxed to the company when earned, and then is taxed to the shareholders when distributed as dividends. This creates a double tax. The corporation does not get a tax deduction when it distributes dividends to shareholders. Shareholders cannot deduct any loss of the corporation. Liability In Sole proprietors have unlimited liability and are legally responsible for all debts against the business. Their business and personal assets are at risk.In Partnership, partners are liable for all the debts of the business and the full amount of these debts can be collected from one or more of the partners rather than the debt be ing equally shared. Partners can also be held liable for acts committed by one of their partners in the normal course of business. Owners of a Company have the liability protection of a corporation. That is because, the company exists as a separate entity much like a corporation. A company member cannot be held personally liable for debts unless they have signed a personal guarantee. Ownership interestsOwnership interests in a company may be sold to third parties without disturbing the continued operation of the business. A sole proprietorship or partnership, on the other hand, cannot be sold whole Duration The sole proprietorship remains in existence for as long as the owner is willing or able to stay in business. When the owner dies, the sole proprietorship no longer exists. The assets and liabilities of the business become part of the owner's estate. A sole proprietor can freely transfer a business by selling all or a portion of the assets of the business.In partnership the busin ess organization ends with death, incapacity, withdrawal or bankruptcy of any partner, unless otherwise agreed to in a Partnership Agreement. In company form a continuity of life, it has the power to exist forever and, therefore, is unaffected by the death of an owner or manager or by the transfer of ownership interests. Ease and cost of set up The sole proprietorship and partnership it is easy to set up and may register a trade name to promote its products and services. While in company, a company must be registered with the Registrar of Companies.Company cost more to set up and run than a sole proprietorship or partnership. For example, there are the initial formation fees, filing fees and annual state fees. However, these costs are partially offset by lower insurance costs. Flexible Beside that, a partnership may be relatively more flexible in the decision making process than in a corporation. But, it may be less so than in a sole proprietorship. That is because sole proprietorsh ip management is able to respond quickly to business needs in the form of day to day management decisions as governed by various laws and good sense.Capital Rising A corporation has many avenues to raise capital. It can sell shares of stock and create new types of stock, such as preferred stock, with different voting or profit characteristics. Partnership difficult to rising additional capital but easier than sole proprietorship, that is because, sole proprietorship are the only owner, therefore can’t sell any shares to fund business growth, and banks are more skeptical about lending money to sole proprietorships. There are several advantages to being a sole proprietorship.First, the sole proprietorship entity is a quick, inexpensive and easy form of business to establish, and can be inexpensive to wind down. In this type of business, there are no specific business taxes paid by the company. The owner pays taxes on income from the business as part of personal income tax payme nts. A sole proprietor has complete control and decision-making power over the business, and is therefore free to choose the direction of the business and it strategies and policies.Sale or transfer can take place at the discretion of the sole proprietor. Sole proprietorship can control all the asset and money of business and can take  money out of company for personal use at any time, as long as make sure the business bills are paid. Sole proprietorship is relative freedom from government control. The further advantage is that the owner claims all the profits of the business. There are several disadvantages to being a sole proprietorship. Sole proprietorship’s business is not a separate legal entity. Therefore, if the business is involved in any form of legal dispute, the individual owner has unlimited liability, which means the sole proprietor of the business can be held personally liable for the debts and obligations of the business.Additionally, this risk extends to any liabilities incurred as a result of acts committed by employees of the company. The sole proprietorship relatively limited viewpoint and experience that is because sole proprietorship is limited by the skill, time and investment of the individual owner. Sole proprietorship are unstable business life, the enterprise may be crippled or terminated upon illness or death of the owner. There are several advantages to being a partnership. First, the partnerships are relatively easy to set up however time should be invested in developing the partnership agreement.Partnership files informational tax return. Partnership income is reportable and taxed on partners’ personal income tax returns. The main advantage of a partnership over a sole proprietorship is that the partnership combines the skills, talents, and knowledge of two or more people, and all partners have equal rights in the management of the partnership business The main disadvantages of partnership are partnership is charac terized by unlimited liability. Therefore, the partners are fully responsible for all business debts and obligations, irrespective of their involvement in the entity.The partnership form has a limited life therefore it may end with death, incapacity, withdrawal or bankruptcy of any partner. A great number of partnerships find themselves involved in disputes because of disagreements concerning profit sharing or decision making for the business. Partnership is limited financial therefore it may only borrow money or use partners’ savings. Must be dissolved and reformed to admit additional partners wishing to invest. A further disadvantage is known as mutual agency. Mutual agency is every partner acts as an agent for the partnership and for every other partner.Therefore, a partner can represent the other partners and bind them to a contract if he or she is acting within the apparent scope of the business. Partnership is relative difficulty in obtaining large sums of capital. This is particularly true of long term financing when compared to a corporation. However, by using individual partners' assets, opportunities are probably greater than in a proprietorship. The main advantages of forming a company is the limited liability protection provided to its owners. Because a corporation is considered a separate legal entity, the shareholders have limited liability for the corporation's debts.The personal assets of shareholders are not at risk for satisfying corporate debts or liabilities. Companies are attractive investment. The built-in stock structure of a corporation makes it attractive to investors. The company form has a continuity of life, it has the power to exist forever and, therefore, is unaffected by the death of an owner or manager or by the transfer of ownership interests. Other advantages of company is taxation, owners of a company only pay taxes on company profits paid to them in the form of salaries, bonuses, and dividends. The company pays taxes, at the company rate, on any profits.Companies also have the ability to raise large amounts of capital through public share offerings. Companies have a set management structure. The owners of a company are shareholders, who elect a Board of Directors, which then elects the officers. Other than the election of directors, shareholders do not participate in the operations of the company. There are several disadvantages to the company form of business structure. First, the company is more expensive and time-consuming to establish. Companies are monitored by federal, state and some local agencies, and as a result may have more paperwork to comply with regulations.Company set up cost are expansive that is because company have to pay many fees to set up the business there are the initial formation fees, filing fees and annual state fees. Beside that, paperwork is a huge component of the company formalities that must followed. For example, business bank accounts and records must be maintain ed and kept separate from personal accounts and assets. . In company may result in higher overall taxes. C corporations have potential double-tax consequences — once when the company makes its profit, and a second time when dividends are paid to shareholders.S corporations can mitigate this tax issue. Company is disclosure of names of corporate officers and directors. Most states do not require that names of shareholders be a matter of public record; however, many states require that the names and addresses of corporate officers and directors be listed on one or more documents filed with the Secretary of State. The proper corporate formalities of organizing and running a corporation must be followed, to receive the benefits of being a corporation. I preferred form a sole proprietorship. Sole proprietorship business has many advantages suitable to form in Malaysia.First, a sole proprietorship is the most basic of all forms of business ownerships. Many small businesses are sole proprietorships. Next, a sole proprietorship is easy to establish compare to partnership and company. Sole proprietorship doesn’t have to do anything special or file papers to set one up. Sole proprietorship typically requires few if any legal documents and minimal record keeping. Beside that, sole proprietorship may register a trade name to promote its products and services. The sole proprietorship is not a taxable entity.Income from the organization is simply added to the owner’s personal income to determine taxable income. Sole proprietorship only one person involved in the business therefore it is easy to dissolve if and when the person decides to stop operating as a business. A sole proprietorship is the least expensive type of business structure to establish. There is no need for a lawyer or for an excessive amount of money to be set aside in order to pay a number of fees. Corporations are much more expensive to start up. Therefore, sole proprietorship can be st arted fairly easily with minimal capital requirements. Different Forms of Ownership A business that is carried on by a sole proprietorship is owned by one person, who also usually runs and manages the business. There may or may not be people working in the business these are referred to as employees of the business and the owner is the employer. The sole proprietorship receives all profits and is legally required to bear and satisfy all losses personally. The sole proprietorship is personally liable for debts of the business. So that, the sole proprietorship has unlimited liability to repay amounts owing, or debts, of the business.For example, if the business incurs debts resulting from a warranty claim, then the individual will be held responsible for those debts, and any claims will be made against the individual’s personal assets. As well, sole proprietorships are taxed under the personal tax system. The sole proprietorship it is easy to set up and may only require registration of the business name and is free to run the business as he or she thinks best a nd is not answerable to a boss. As for the name of the business, the name of the owner or any other name may be used.Normally, a sole proprietorship business requires a small amount of capital to start with, compared with other forms of business entities. Examples of sole proprietorship businesses are tailor shops, beauty saloons, restaurants, launderettes and mini market. Partnership is an association of two or more persons or entities that carry on business as partners. The partners usually run and manage the business. However, there may be a silent partner who does not take any part in the running of the business even though they have contributed capital to the partnership.In a partnership, each partner is personally liable for all debts incurred by the business; in the event of the firm’s failure, each partner’s personal assets are jeopardized. In the partnership, the partners should have a legal agreement that sets forth how decisions will be made, profits will be shared, disputes will be resolved, how future partners will be admitted to the partnership, how partners can be bought out, and what steps will be taken to dissolve the partnership when needed. There are two basics forms of partnerships, general and limited.In a general partnership, all partners have unlimited liability, while in a limited partnership, at least one partner has liability limited only to his or her investment while at least one other partner has full liability. Examples of partnership are law or accounting firms, medical or dental practices In partnership that are many kind of partner, for example: Ostensible Partner: Active and known as a partner. Secret Partner: Active but not known or held out as a partner. Dormant Partner: Inactive and not known or held out as a partner. Silent Partner: Inactive (but may be known to be a partner)Nominal Partner: Not a true partner in any sense, not being a party to the partnership agreement. However, a nominal partner holds him o r herself out as a partner, or permits others to make such representation by the use of his/her name or otherwise A company is a separate legal entity formed under the Corporations Act 2001. Commonly, its owners are called shareholders and their ownership interests are represented by shares in the company. The separate legal status of the company has many implications for the entity. First, the company can enter into contracts, incur debts and pay taxes independently of its owners.The owners pay individual taxes only on the company profit paid out to them in the form of salaries, bonuses and dividends. The shareholders are not liable for the company’s debts once the shares they hold have been paid for in full. For example, if a company issued $1 shares, with 60 cents payable on application and the remaining 40 cents payable by future installments, the shareholders’ liability in the event of the company collapsing would be remaining 40 cents on each share they own. This feature is known as limited liability; that is, their obligation is limited to the amount, if any, unpaid on their shares.As a separate legal entity, a company has many of the rights, duties and responsibilities of a natural person. It can, through its agents, buy, own and sell property in its own name and engage in business activities by entering into contracts with others. It has legal status in a court and can sue and be sued, is legally responsible for its liabilities, and must pay income tax just as a natural person does. Different type of business ownership has different type of characteristics, what is the different between each other?The major different characteristics of each other are tax consideration, liability, duration, ease and cost of set up. Tax Consideration The sole proprietorship any income to the business is treated as income to the business owner and all income is reported on individual tax return, and is taxed in the year it is received. Business deductions a re permitted. While in partnership, a Partnership Agreement can allocate the profits or losses in any ratio agreed to between the partners but if there is no Agreement, the profits must be allocated equally.Business deductions are taken by the partnership before the income is distributed to the partners and claimed on their personal tax returns. The profit of a company is taxed to the company when earned, and then is taxed to the shareholders when distributed as dividends. This creates a double tax. The corporation does not get a tax deduction when it distributes dividends to shareholders. Shareholders cannot deduct any loss of the corporation. Liability In Sole proprietors have unlimited liability and are legally responsible for all debts against the business. Their business and personal assets are at risk.In Partnership, partners are liable for all the debts of the business and the full amount of these debts can be collected from one or more of the partners rather than the debt be ing equally shared. Partners can also be held liable for acts committed by one of their partners in the normal course of business. Owners of a Company have the liability protection of a corporation. That is because, the company exists as a separate entity much like a corporation. A company member cannot be held personally liable for debts unless they have signed a personal guarantee. Ownership interestsOwnership interests in a company may be sold to third parties without disturbing the continued operation of the business. A sole proprietorship or partnership, on the other hand, cannot be sold whole Duration The sole proprietorship remains in existence for as long as the owner is willing or able to stay in business. When the owner dies, the sole proprietorship no longer exists. The assets and liabilities of the business become part of the owner's estate. A sole proprietor can freely transfer a business by selling all or a portion of the assets of the business.In partnership the busin ess organization ends with death, incapacity, withdrawal or bankruptcy of any partner, unless otherwise agreed to in a Partnership Agreement. In company form a continuity of life, it has the power to exist forever and, therefore, is unaffected by the death of an owner or manager or by the transfer of ownership interests. Ease and cost of set up The sole proprietorship and partnership it is easy to set up and may register a trade name to promote its products and services. While in company, a company must be registered with the Registrar of Companies.Company cost more to set up and run than a sole proprietorship or partnership. For example, there are the initial formation fees, filing fees and annual state fees. However, these costs are partially offset by lower insurance costs. Flexible Beside that, a partnership may be relatively more flexible in the decision making process than in a corporation. But, it may be less so than in a sole proprietorship. That is because sole proprietorsh ip management is able to respond quickly to business needs in the form of day to day management decisions as governed by various laws and good sense.Capital Rising A corporation has many avenues to raise capital. It can sell shares of stock and create new types of stock, such as preferred stock, with different voting or profit characteristics. Partnership difficult to rising additional capital but easier than sole proprietorship, that is because, sole proprietorship are the only owner, therefore can’t sell any shares to fund business growth, and banks are more skeptical about lending money to sole proprietorships. There are several advantages to being a sole proprietorship.First, the sole proprietorship entity is a quick, inexpensive and easy form of business to establish, and can be inexpensive to wind down. In this type of business, there are no specific business taxes paid by the company. The owner pays taxes on income from the business as part of personal income tax payme nts. A sole proprietor has complete control and decision-making power over the business, and is therefore free to choose the direction of the business and it strategies and policies. Sale or transfer can take place at the discretion of the sole proprietor.Sole proprietorship can control all the asset and money of business and can take  money out of company for personal use at any time, as long as make sure the business bills are paid. Sole proprietorship is relative freedom from government control. The further advantage is that the owner claims all the profits of the business. There are several disadvantages to being a sole proprietorship. Sole proprietorship’s business is not a separate legal entity. Therefore, if the business is involved in any form of legal dispute, the individual owner has unlimited liability, which means the sole proprietor of the business can be held personally liable for the debts and obligations of the business.Additionally, this risk extends to any liabilities incurred as a result of acts committed by employees of the company. The sole proprietorship relatively limited viewpoint and experience that is because sole proprietorship is limited by the skill, time and investment of the individual owner. Sole proprietorship are unstable business life, the enterprise may be crippled or terminated upon illness or death of the owner. There are several advantages to being a partnership. First, the partnerships are relatively easy to set up however time should be invested in developing the partnership agreement.Partnership files informational tax return. Partnership income is reportable and taxed on partners’ personal income tax returns. The main advantage of a partnership over a sole proprietorship is that the partnership combines the skills, talents, and knowledge of two or more people, and all partners have equal rights in the management of the partnership business The main disadvantages of partnership are partnership is charac terized by unlimited liability. Therefore, the partners are fully responsible for all business debts and obligations, irrespective of their involvement in the entity.The partnership form has a limited life therefore it may end with death, incapacity, withdrawal or bankruptcy of any partner. A great number of partnerships find themselves involved in disputes because of disagreements concerning profit sharing or decision making for the business. Partnership is limited financial therefore it may only borrow money or use partners’ savings. Must be dissolved and reformed to admit additional partners wishing to invest. A further disadvantage is known as mutual agency. Mutual agency is every partner acts as an agent for the partnership and for every other partner.Therefore, a partner can represent the other partners and bind them to a contract if he or she is acting within the apparent scope of the business. Partnership is relative difficulty in obtaining large sums of capital. This is particularly true of long term financing when compared to a corporation. However, by using individual partners' assets, opportunities are probably greater than in a proprietorship. The main advantages of forming a company is the limited liability protection provided to its owners. Because a corporation is considered a separate legal entity, the shareholders have limited liability for the corporation's debts.The personal assets of shareholders are not at risk for satisfying corporate debts or liabilities. Companies are attractive investment. The built-in stock structure of a corporation makes it attractive to investors. The company form has a continuity of life, it has the power to exist forever and, therefore, is unaffected by the death of an owner or manager or by the transfer of ownership interests. Other advantages of company is taxation, owners of a company only pay taxes on company profits paid to them in the form of salaries, bonuses, and dividends. The company pays taxes, at the company rate, on any profits.Companies also have the ability to raise large amounts of capital through public share offerings. Companies have a set management structure. The owners of a company are shareholders, who elect a Board of Directors, which then elects the officers. Other than the election of directors, shareholders do not participate in the operations of the company. There are several disadvantages to the company form of business structure. First, the company is more expensive and time-consuming to establish. Companies are monitored by federal, state and some local agencies, and as a result may have more paperwork to comply with regulations.Company set up cost are expansive that is because company have to pay many fees to set up the business there are the initial formation fees, filing fees and annual state fees. Beside that, paperwork is a huge component of the company formalities that must followed. For example, business bank accounts and records must be maintain ed and kept separate from personal accounts and assets. . In company may result in higher overall taxes. C corporations have potential double-tax consequences — once when the company makes its profit, and a second time when dividends are paid to shareholders.S corporations can mitigate this tax issue. Company is disclosure of names of corporate officers and directors. Most states do not require that names of shareholders be a matter of public record; however, many states require that the names and addresses of corporate officers and directors be listed on one or more documents filed with the Secretary of State. The proper corporate formalities of organizing and running a corporation must be followed, to receive the benefits of being a corporation. I preferred form a sole proprietorship. Sole proprietorship business has many advantages suitable to form in Malaysia.First, a sole proprietorship is the most basic of all forms of business ownerships. Many small businesses are sole proprietorships. Next, a sole proprietorship is easy to establish compare to partnership and company. Sole proprietorship doesn’t have to do anything special or file papers to set one up. Sole proprietorship typically requires few if any legal documents and minimal record keeping. Beside that, sole proprietorship may register a trade name to promote its products and services. The sole proprietorship is not a taxable entity.Income from the organization is simply added to the owner’s personal income to determine taxable income. Sole proprietorship only one person involved in the business therefore it is easy to dissolve if and when the person decides to stop operating as a business. A sole proprietorship is the least expensive type of business structure to establish. There is no need for a lawyer or for an excessive amount of money to be set aside in order to pay a number of fees. Corporations are much more expensive to start up. Therefore, sole proprietorship can be st arted fairly easily with minimal capital requirements.