The Four Major Types of Firm in the U.S. - Free Essay Example

Sample details Pages: 5 Words: 1647 Downloads: 6 Date added: 2017/06/26 Category Business Essay Type Narrative essay Did you like this example? What are the four major types of firm in the U.S, how are they defined, and what are the key differences between them? In sole proprietorships, the business is owned by a single owner. In partnerships, business is owned and run by more than one owner. In a limited liability company, partners own the company but have limited liability. Don’t waste time! Our writers will create an original "The Four Major Types of Firm in the U.S." essay for you Create order Apart from these three firms, the corporation is a legal entity, separate from the owners, and is solely responsible for the ità ¢Ã¢â€š ¬Ã¢â€ž ¢s own obligations but not the employees or the customers whereas in the other three organizational forms, owners are not different from the business and for any other obligations, they themselves are responsible. Ch. 1 à ¢Ã¢â€š ¬Ã¢â‚¬Å" 1P Corportations Advantages: In corporation, there is no limitation on owning the shares of the stock The Corporation provides free and anonymous trading system Corporation gives rising capital very easily than other firm types Sole Proprietorships Partnerships Limited Liability Companies: A limited liability company is the form of corporate structure which has the element of partnership with limited liability. Limitited liability to the owners to the extent of their share in the business, if anything happens which is not expected then the owners liability will not pass to their own assets. The limited liability company is a limited partnership without general partner. The members have limited liability, but the business can run by them as managing members. It is a business organization that has some of the apects of a corporation with those of a sole proprietorship. The meaning of Limited Liability in a corporate context is that the liability faced by the owners is limited. That means, in a limited liability partnership, the firm could not have a right to use the ownerà ¢Ã¢â€š ¬Ã¢â€ž ¢s personal property to pay off outstanding debts. The owners have limited liablility based on their investment and the maximum liability owners have is their investment in the company. How can corporate bankruptcy be viewed as a change in firm ownership? Describe why a corporation would want to file for bankruptcy as well as the benefits and drawbacks of such a decision. Ch1.2 à ¢Ã¢â€š ¬Ã¢â‚¬Å" 3CC A corporation gathers its preliminary funds by selling its stocks. The owners who aquire these shares are called the shareholders or equity holders. In the porecess of expansion or acquisitions, a corporation often borrows funds from outsiders. In such cases, the debtors become the investors in the firm. However, the ownership of the corporation rests with the equity holders. In case of its inability to pay back the funds to its debtors, a firm may file for bankruptcy. Bankruptcy does not necessarily bring about a closure to the existing businesses of a corporation. It reflects the inability of the firm to satisfy the claims of the people from whom the funds were borrowed. Upon being declared as bankrupt, the ownership and control of the corporation passes on from the equity holders to the debt holders who become the decision makers of its future course of action. List the four major financial statements required by the SEC for publicly traded firms, define each and explain why they are valuable. Four basic financial statement: 1. Balance Sheet. 2. Income statement. 3. Satement of retained earnings. 4. Statement of cash flows. Praimary purpose of preparinf the basic financial statement: 1. Balance Sheet: It shows the financial health of an entity. The praimary purpose of preparing Balance Sheet is to report the financial position of an entity at the end of a particular period. It includes the assets, liability, and equity of the company. 2.Income statement: The praimary purpose of income statement is to report the net income or the net loss of the entity. The net income or net loss is calculated by matching the expenses with the revenue. 3. Statement of retained earnings: The purpose of preparing retained earnings statement is to identify the effect of net income and distribution of dividend on the financial position of the company. 4. Satement of cash flows: The purpose of preparing satement of cash flows is to identify the inflow and outflow of cash for a partcular period. It catagorises the total activity in to operating, financing, and investing activities. It shows the net cash generated or used in each activitirs. Important financial statement: All the four basisc financial stsement is important for an enterprise, because all the four statement reflects the financial highlights of the company. But as the investment is concerned the income statement, and Balance sheet are the most important financial statement of the company. Because, the income statement shows the profitability of the entity, and the Balance Sheet shows the financial health of the company. An investor while investing in a company praimarily wants to know the profitabilty and the financial stability of the commpany. On itsbalance sheet,Maxidrive overstated the economic resources it owned and understated its debts to others. On itsincome statement,Maxidrive overstated its ability to sell goods for more than the cost to produce and sell them. On itsstatement of retained earnings,Maxidrive overstated the amount of income it reinvested in the company for future growth. On itsstatement of cash flows,Maxidrive overstated its ability to generate from sales of disk drives the cash necessary to meet its current debts. Define what is included in a management discussion and analysis section of a financial statement (that cannot be found elsewhere) Ch2.7 à ¢Ã¢â€š ¬Ã¢â‚¬Å" 2CC Financial Statements (issued by a firm usually quarterly and annually) are accounting reports that present past performance information to provide a snapshot of a firmà ¢Ã¢â€š ¬Ã¢â€ž ¢s assets. In the US the public companies are required to file their financial statements with the US securities and Exchanges. Companies provide extensive notes with additional details on the information provided in the statements in addition to the four financial statements i.e. Balance Sheet, Cash Flow Statement, Income Statement, and Income Statement. The information that the notes to the financial statements are: They provide information related to a firmà ¢Ã¢â€š ¬Ã¢â€ž ¢s subsidiaries or its separate product lines. They show the detail of different types of debt the firm has outstanding and firmà ¢Ã¢â€š ¬Ã¢â€ž ¢s stock-based compensation plans for the employees. The notes are also contain the details of acquisitions, spin-offs, leases, taxes, and risk management activities. Off-balance sheet transactions do not appear on the balance sheet or the transactions or arrangements but they can have a material impact on a firmà ¢Ã¢â€š ¬Ã¢â€ž ¢s future performance. The off-balance sheet transactions are disclosed as part of the managerial decision and analysis (MDA). Managerial Decision and Analysis is a state of the financial statement in which the companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s management discusses about the recent year or quarter, taking into consideration about the significant events that have occurred and the company. Management must also discuss the coming year, and outline goals and new projects Thus, the off-balance sheet transactions appear in Management Decision and Analysis in a firmà ¢Ã¢â€š ¬Ã¢â€ž ¢s financial statement and cannot be found elsewhere. 5 Discuss the Sarbanes-Oxley Act in wake of the financial reporting misdeeds of Enron and WorldCom. Compare and contrast the two companies, why they were caught, and how policies have changed for companies today. You can use examples of other companies to help in your discussion. Ch2.8 à ¢Ã¢â€š ¬Ã¢â‚¬Å" 1CC 2CC Sarbanes-Oxley Act (SOX) legislation was passed by congress in 2002, intended to improve the accuracy of financial information provided to both boards and to shareholders. This act was passed because of the numbers of scandals faced before. For Example: Problems at Enron and elsewhere kept hidden from boards and shareholders. After all these scandals many people felt that accounting statement of these companies, did not present an accurate picture of the financial health of a company, while often remaining true to the letter of GAAP. WorldCom executives effectively fudged the companys accounting numbers, inflating the companys assets by around $12 billion dollars. The swift bankruptcy that followed led to massive losses for investors The mark-to-market practice led to schemes that were designed to hide the losses and make the company appear to be more profitable than it really was. In order to cope with the mounting losses, Andrew Fa stow, a rising star who was promoted to CFO in 1998, came up with a devious plan to make the company appear to be in great shape, despite the fact that many of its subsidiaries were losing money. That scheme was achieved through the use of special purpose entities (SPE). An SPE could be used to hide any assets that were losing money or business ventures that had gone under; this would keep the failed assets off of the companys books. In return, the company would issue to the investors of the SPE, shares of Enrons common stock, to compensate them for the losses. Sarbanes-Oxley Act attempted to do this in three ways: By offering incentives and independence in the auditing process: The duty of the accounting firm is to ensure that the companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s financial statements accurately reflect the financial state of the firm but if an audit team refuses to accommodate the request by a clientà ¢Ã¢â€š ¬Ã¢â€ž ¢s management than that client will not choose the same accounting firm again for its next contract. SOX addresses this concern by placing strict limits on the amount of non-audit fees (consulting or otherwise) that an accounting firm can earn from the same firm that it audits. By suffering penalties for providing false information: Sox also put the criminal penalties on providing the false information to the shareholders i.e. $5 million and inprisionment of a maximum of 20 year. So, it is for both the CEO and CFO to personally attest to the accuracy of the financial statements presented to the shareholders and to sign a statement to that effect. Finally, Section 404 of SOX requires senior management and the boards of public companies to attest to the effectiveness and validity with the process through which functions are allocated and controlled, and outcomes monitored through the firm.

The Role Of Play Therapy On Children - 4628 Words

Children are often faced with mental health issues. Some common mental health issues may include; ADHD, anxiety, schizophrenia, autism, and post-traumatic stress disorder. Over time, treating children with these conditions has been a great challenge. Play therapy gives children the opportunity to express their feelings through play. The Association for Play Therapy (2002), states play therapy is a systematic use of a theoretical model to establish an interpersonal process where therapeutic powers of play are used to help clients prevent or resolve psychosocial difficulties and achieve optimal growth and development. The purpose of this study is to investigate the effectiveness of play therapy on children who have been exposed to trauma, and determine if parent involvement is beneficial in the child’s treatment process. In this review, we will discuss what play therapy is and why it is important. Previous work on play therapy infers that this therapy can be beneficial. Although, there are not enough studies to support its effectiveness on children who experience trauma. This research is geared towards specialists, who are involved in coming up with the parameters of play therapy and range from child psychologists, school counselors, social workers, and parents in a home-setting looking for therapy to suit their children. The research is also written in a concise and clear manner with simple terms which members of the public interested in the field can understand. It hasShow MoreRelatedTherapist Interview. The Field Of Child Counseling Has1406 Words   |  6 Pagesthrough the integration of play therapy within different therapeutic approaches, as this method allows children to express thoughts and feelings that they might not be able to convey any other way due to their limited vocabulary (Henderson Thompson, 2016). Over the past eight years, MacGill (2017) has built both her private practice, as well as functioned as a school counselor for students with special needs, MacGill demonstrates each day the many ways that play therapy can be integrated with severalRead MoreThe Role Of Play Therapy On Trauma Victims1274 Words   |  6 PagesChildren often face various mental health issues when they are growing up. These issues include anxiety, trauma, depression and now even autistic children. Treating young children of these conditions has been a great challenge over time. Therapy can help give children the opportunity to express their feelings through play. According to the Association for Play Therapy (2002), play therapy is a systematic use of a theoretical model to establish an interpersonal process in which trained play therapistsRead MoreThe Field Of Child Counseling Has Been Enriched Through1400 Words   |  6 Pagesthrough the integration of play therapy within different therapeutic approaches, as this method allows children to express thoughts and feelings that they might not be able to convey any other way due to their limited vocabulary (Henderson Thompson, 2016). Over the past eight years, MacGill (2017) has built both her private practice, as well as functioned as a school counselor for students with special needs, MacGill demonstrates each day the many ways that play therapy can be integrated with severalRead MoreThe Effects Of Occupational Therapy On An Illness1145 Words   |  5 Pagesreason for a client to need occupational therapy is due to an illness. Severe illnesses like cancer leaves the client with little energy for leisure, social, or work-related tasks after just doing some daily activities. Occupational therapy practitioners are experts with the knowledge of how to modify activities and environments to allow individuals to do the activities they want and need to do to maintain quality of life. The role of occupational therapy is, â€Å"to facilitate and enable an individualRead MoreThe Benefits and Challenges of Developing Play/Leisure Activities 997 Words   |  4 PagesAll children have a right to play; (Article 31, United Nations Convention on the Rights of the Child) it can provide knowledge in their understanding of their environment. Play is a way for children to learn about their environment and how interactions occur within it. Children’s buoyancy develops through play, however, some children may experience stressful occurrences during their existence, and therefore, the adult’s role in facilitating a child’s play is a crucial measure towards that childsRead MorePsychological Benefits Of Aquatic Therapy1568 Words   |  7 Pages Psychological Benefits of Aquatic Therapy Broach and Datillo (1996) states that there is a lack of literature regarding the psychological results of aquatic therapy. Improvements in the areas of body image, self-concept and mood are common. Aquatic therapy is beneficial in the treatment and prevention of depression. If depression decreases than mood will most likely be enhanced by aquatic therapy. Becker (2009) states, aquatic therapy has shown to reduce anxiety as well as promote relaxationRead MoreThe Role of Judaism in Family Relationships: Article Analysis1235 Words   |  5 PagesKrieger, Aliza. The Role of Judaism in Family Relationships. Introduction: According to Aliza Krieger, author of the article titled The Role of Judaism in Family Relationships, because Judaism plays an important role in a Jewish persons identity, Judaism should be incorporated into family-based therapy. Judaism itself is more than just a persons religious beliefs, it is also part of a Jewish persons ethnicity and culture as well. And because Judaism plays an important role in family life,Read MoreA Theory Of Counseling Children1421 Words   |  6 Pagesdescribes a theory of counseling children that incorporates aspects of developmental theory, person-centered , reality, and acceptance-commitment therapy (ACT). Main Philosophy: This theory is specifically geared towards working with children in a developmentally appropriate manner. A therapist must assess the developmental/individual needs of the child, the environment, and how the two interact. There are many levels in an environment such as hierarchies and roles that exist in a family. A therapistRead MoreThe Integrative Intervention Model Of Child Based Play928 Words   |  4 Pagesâ€Å"Many traditional family therapists often exclude small children from the therapeutic process† (Wehrman Field, 2013). Although therapists may feel as though conducting a session with children present can be challenging, it is strongly encouraged to do so. The integrative intervention model of child-based play is an effective method in which therapists should use when treating families. Recent research concludes that the â€Å"integration of children and families involved in counseling will benefit theRead MoreEvaluation Of The Counselor And Child ( Ren )1594 Wo rds   |  7 Pages In Play Based Activities in Family Couseling (2013), Joseph Wehrmn and Juliane Field, states traditionally the roles of family and child(ren) therapy were completely different (p.341). Within the counseling process the main focuses was centered on the â€Å"adults in the family and adolescents who are developmentally capable† of benefiting from the â€Å"insight† of the therapeutic process (Wehrman Field, 2013, p.341). Due to this frame of mind, many infants, toddlers, and young children, were considered

Diploma in Human Resources

Question: Write an essay on human resources management. Answer: Firstly the companys core business is to be identified. The firms competitors and the stakeholders data are needed. Inside the organization the information regarding the roles of the top management to the bottom level management needs to be gathered. The supervisors duty is to manage 5 sales executive and report to the sales manager. The daily activities of the sales people needs to be monitored. What type of clients the sales people are dealing with, negotiation process, reporting to whom, maintaining the sales report, providing service to the clients, the performance of each member of my team needs to be monitored. The sales team alignment with the vision, the regulations of the firm needs to be identified. The sales team working style, the relation of the sales people with other workers in the office, the feedback from the sales people about the organization must be gathered. VIP breakfast sessions and round table meetings with the employees are an excellent way to get an understanding of the work culture which also builds trust and credibility. An open communication with the members through one on one or through email is another way for effective communication. The body language of the employees reveals a lot about an organizations culture. Some interpersonal and trust-measurement tools are some ways to get an idea of the employees perceptions. Group discussion is another way to get to know each other about the employees attitudes towards one another and how they cooperate with each other. The employees good work and their behavior must be showcased to other employees in the organization so that the team fosters unity and productivity. The teams feedback must be conveyed to the top management so that necessary steps are taken to address the employees concern (Griffin 2013). As Mary is a consistent top performer, so to prevent burnout, some breaks must be scheduled during work hours to gain momentum at work. As the task in editing the design is a hectic task the supervisor can take some of her load by learning from her and do the task. Mary should work for flexible timings as the main motto firm is to show positive results. The other team members must be supportive and encourage her by talking to her, cracking jokes, fun activities so that there is a fun environment to work. Internally the other team members who are working with Mary needs to be discussed about the said solution. The top management must cooperate with Mary and understand her problems as she is a top performer and letting her to resign will be a loss to the firm. Externally some freelancers or part time employers could be hired as the designing work will not take more than two to three hours. To boost productivity and foster unity among the team members the best way is to communicate on a daily basis and engage them in various productive discussions, one-on-one sessions, proper training should be imparted, providing the right materials at the right time, investing in right tools, attending seminars and the marketing and the sales team must be aligned with each other. To improve efficiencies in the sales team, you also believe that you should understand how other departments run within the organization. Firstly the supervisor needs to articulate the view in general meetings. The supervisor must share his expertise and knowledge at the meetings. Speaking positively about the workers with the senior will help to build trust. The employees work needs to be supported. When involving in a project other members of various departments need to be invited to join. Thank you notes must be written to show appreciation to others. Conversations must be initiated by asking various questions. Participation in various activities with others in the organization outside the work will boost strong relationship. Information and ideas must be shared with other employees to boost morale. One needs to introduce oneself a various social events (Cummings and Worley 2014). Steps of building relationship in the work-culture: Every organization needs to develop some strategies to build good relationship in the organization for creating proper atmosphere. This good atmosphere helps the employees to work properly with satisfaction. In this case we need some steps for inventing good relationship among the workers: Developments of skills of the worker are very important for the developmental aspect of the organization. Soft skills and good communication skills attract the group member to establish good relationship with other. This approach inspires other member to take initiative for growing the relationship in a better way. Every relationship have a particular goals to achieve. If the needs of the relationship are clear, then it is very easy to understand the importance of the relationship. In addition to this, beneficial perspective of the relationship encourages the workers to improve their behaviour towards the organizational work-culture. Every work culture needs a perfect scheduling, it may be with respect to time or it may be with respect to any other factors affecting the establishment of good relationship among the members. There must be some time limit for establishing relationship among the workers. Emotional Intelligence is another crucial factor while analysing the emotional state of the worker. All the members should focus on their emotional state, so as to understand their compatibility factors with other members. Appreciation of other member also influences establishment of the good relationship among the members. Good performance by the team will lead to increase in business. Increase in business will lead to many referrals from various clients. Through networking many opportunities are bound to come like more leads, collaboration, etc. Networking with top influencers will bring advice and expertise in the domain area. One can raise the level by attending various events, so that one can become more skillful, reliable and supportive human being. There will be increase in confidence. One can create a positive influence over others. Last but not the least one can create friendship that will help in the long run (Child 2015). Benefits of the business networking: Business networking has a great value in case of understanding and gaining knowledge from the success of the others. There are several beneficial aspects of business networking, these are discussed as follows: production of the referral plays a beneficial role in the business, as here the organization get more qualified referrals for their business, which become clients of them very quickly, these clients are very qualified than other marketing options provide them. Opportunities increased as the number of the motivated groups increased. Another important aspect of networking is that, the connections are improvised for establishing good relationship with the members and set good atmosphere of the organization. Lyn and Lucia approach you about the option of job sharing. Lyn would like to work Monday, Tuesday and Wednesday and Lucia would like to work Thursday and Friday. Lyn breaks down in tears and reveals to you the immense stress she is under at work and home. Lucia explains how they would be more productive and happier if they could job share at BuySmart. Both employees need to work at home for a certain period as they interact with the clients over the telephone. By working at home they can take care of their family and the travelling costs could be cut down. The top management must provide some benefits to them as they are high performing individuals. According to the EEO policy, the requirements to change the work arrangements for the employees must be accommodated as the employees can have responsibilities related to parenting and caring. The leaves should be assigned in a transparent and equitable manner. How the work hours should be allocated must be handled in a non- discriminative way. Training should be imparted to all the employees for identifying and avoiding discrimination on the basis of status of the carer (Phillips and Gully 2015). The supervisor must convey their concerns to the top management and they must be provided maternity leave and medical leave facilities. They should not be burdened with tasks. A clear goal should be planned so that everyone is clear about their roles and responsibilities. Trust is developed from the reliable actions shown by the members of the organization or management. The member must be committed, cooperative and collaborative with each other. This aspect really contains great value for gaining trust and attention from their employees. According to the context, to solve the problem of Lyn and Lucia, the management or their head needs to decide whether there is any complexity among their employees or not. According to Lucia if they share their work load then, the work will be easier to complete properly. But according to Lyn, she is facing so many problems due to the excessive work load she is not able to do it properly. According the context, the management should take proper steps by understanding their situation. The trust and risk taking capability is recognized by the top management team, which should implement at the right point of time. When the work load is high and the employees are not capable of taking it, the management should divide the task properly and encourage them for doing the work. The management have to gain the faith, it is totally relevant to the building up trust among the employees, who are facing circumstantial situation. The organizational culture must be supportive. As the firm is dominated by the male workers they must provide sympathy and take some time out to have an informal chat with them. From the top management to the bottom level everyone must understand the problems faced by Lyn and Lucia. Supportive work culture leads to a successful organization. It should be kept in mind. There should be commitment and trust from both the end that is the supervisor and the employees. The employees must have some competencies for job sharing so that the tasks get accomplished in time. The supervisor and the employees must have a discussion about the work process and how it will be done. Each employee must be developed in different ways as each task is different and can have different work experience levels, skills and motivation. Everything must be reported to the sales manager and the top management to get advice. Effective communication on a daily basis is must to know the outcomes of the job. Their performance must be reviewed by the head of the department at regular intervals. Communication is the key for monitoring and reviewing. It not only includes the employees but various stakeholders with whom the employees are interacting. Feedback should be taken from the top management and also the sales manager about their performance and needs to be reviewed. Communication can be done over the telephone, face to face basis, e-mail, video conferencing. The other employees in the team should have a proper communication with the job sharers so that the task gets accomplished in time. Patience is required to handle the situations as the job sharers are working in a different environment as they need some time to settle to get aligned with the office environment. References Child, J., 2015.Organization: contemporary principles and practice. John Wiley Sons. Cummings, T. and Worley, C., 2014.Organization development and change. Cengage learning Griffin, R., 2013.Fundamentals of management. Cengage Learning. Phillips, J.M. and Gully, S.M., 2015.Strategic staffing. Pearson

Strategic Management - Meaning and Important

Question: How will accomplishing these objectives support your success in management? What risks or challenges might a manager encounter if he or she has not mastered these objectives? Explain. Answer: Identifying and describing various strategies that managers perform for better performance of an organization comes under Strategic Management. (MSG, 2014) For every project there is an absolute necessity to set goals and objectives. By accomplishing these objectives one can even ensure the success of the management. This means analyzing what initiatives a business must opt for transforming efforts into workable objectives. Objectives to be mastered by managers are of two types- short term and long term. Short term goals are those which need to be achieved within 6 months to 1 year and long term are those falling beyond a year. (Esmaeli, 2015) A manager who has not mastered these objectives will fall badly. For example - Projects if not completed within time will lead to extra expenditures and resource planning will have to be re sorted. All these may lead to loss on the part of the company delivering the project as well as the client outsourcing the work. Another example of inefficient management is the usual schedules of the company will get disturbed. Suppose, a product is to be launched in a particular festival. Due to poor goal setting the product does not get launched on the date it was supposed to. This signifies the product has lost the expected visibility it was supposed to be fetching if it was launched on the planned date and time. Hence, it is not just a present financial loss, but also a huge potential financial loss as well. Moreover, in competitive markets other products will fill the gap with better objective planning set by efficient managers. ( Anonymous ,2011) References MSG (2014), Strategic Management - Meaning and Important Concepts,Managementstudyguide.com Esmaeilie. N (2015 p.5), Strategic management and its application in modern organizations. Anonymous (2011), The Importance and Value of Organizational Goal Setting

Mothers Love Essays (823 words) - Literature, Culture,

Mothers Love The idea of a ghost story or horror story has long since been introduced into the world of American literature starting in the late 18th century. These works played with the idea of life after death and its effects on the present. The term gothic or gothic horror has been used to describe this form of literature. The literary meaning of the gothic style of is hard to define, but to give it a simple meaning the gothic is when the supernatural encounters the natural. In the novel Beloved by Toni Morrison this form of the gothic is used. The story involves Sethe, an ex-slave, whom the ghost of her dead daughter haunts. The ghost of this novel is a two year old who is young in age, yet strong in power. The character Sethe, is based on the real life story of the slave Margaret Garner. On Jan. 28, 1856, Garner killed her two-year-old daughter rather than have her sent back to slavery due to the fugitive slave law. Garner was later found guilty and sent back to the plantation she fled in Mississippi. The story of Beloved delves into the most painful part of the African American heritage, slavery. The memory of this horrifying time is presented in what Morrison calls "rememory"-- actively making the past real in the present. The novel is set during the Reconstruction(1870-1890) which follows the Civil War and emancipation. Much of the characters' pain occurs as they themselves try to "reconstruct" their families, communities and their own sense of identity. While this novel has been compared many times to that of a slave narrative, Morrison chooses to use the gothic to tell her story. Yes this novel does use slave narrative form, but it explores a greater range with the gothic. Morrison chooses to use the gothic because it allows her to explore the true effects of her characters and their effects on each other. Beloved comes back to haunt not only Sethe but everyone around her. She feels that her life has been taken away from her and for that reason she wants to "suck" the life out of Sethe, Paul D, and Denver. The novel is broken into three major parts. As part one opens Morrison introduces the house with, "124 was spiteful. Full of baby's venom. The woman knew it and so did the children" (Morrison 3). Immediately the reader is thrown into this house with a ghost that is spiteful. The only surviving members of the family are Denver, the child Sethe was carrying in her escape to freedom, and Sethe. With the gothic, Morrison is able to show just how horrifying slavery and its effects are. Morrison goes into great detail to describe the horrors of Sweet Home and the people who lived there. As the reader hears of these effects the emotion is relased. Sethe describes one account saying " after I left you, those boys came in there and took my milk. That's what they come for. Held me down and took it." ( Morrison, 16) Paul D instantly gets rid of the horrifying presence that has consumed this house for so long, and up to this point had only been physical as red light. With this sense of relief Paul D, Sethe, and Denver go to the local fair. Later they return home to find a mystical woman who is referred to as "Beloved". Denver identifies the woman as the returned ghost in now human flesh and receives her as a sister. This is where the novel begins to take on its own existence. Beloved becomes the focus of everyone's attention. Beloved has both mental and physical difficulties. Parts of her body threaten to fall off; some teeth do fall out. She has a scar on her throat. Her infrequent speech is childish. Although apparently she is a stranger, Beloved knows intimate things about Sethe, one of which includes the lullaby that Sethe sang to her babies. Denver takes a great liking to Beloved. Having been isolated for so many years, Denver finally feels that she has a friend. Soon, however, she is frightened to discover that the spirit is covertly attacking Sethe. For example, while pretending to massage Sethe neck, Beloved tries to choke her. Paul D on the other hand, dislikes Beloved but finds her sexually irresistible. Under some kind of spell or conjure, he has sex with her. The presence of this ghost now in human form thus disrupts every relationship. With this "rebirth" of Beloved, Sethe

new immigrants to Hong Kong essays

new immigrants to Hong Kong essays Many Hong Kong people think that new immigrants to Hong Kong from China cause a lot of problems; however, the newcomers themselves may have their own difficulties. These problems, if not properly managed, will probably bring about more chaos to the society. This essay will first describe these problems in four aspects, i.e., language, job opportunities, education and social life. It will then go on to suggest some solutions to those problems. The differences between mainland China education and Hong Kong education is an additional problem apart from the two problems mentioned above. New students from China need to pay a lot of efforts to in learning. In mainland China, most schools use Mandarin as the medium of instruction, but in Hong Kong, the teaching language is generally English, especially in senior forms. They have to study English wholeheartedly in order to catch up with other classmates whose English standard is well higher than them. They also have to make extra efforts on listening and speaking Cantonese so as to understand what teachers and classmates say during lessons. This can help them make friends in their leisure time. Schools ought to provide trainings to teachers learning how to teach the newcomers from China Cantonese as well as let them know the Hong Kong syllabus of study. Extra lessons on English and English guidance team could help them learn English in a more concentrated way. Midway schools should be set up to let those new boys and girls enroll the intensive classes on English and Cantonese before going to schools to study. This essay has discussed the challenges faced by the new immigrants to Hong Kong from China. Those problems refer not only to accustoming the new way of living, but also to learning the way to get along with others. The essay also proposes some suggestions to those problems to help them create a meaningful life in Hong Kong. ...

Investigating obstacles and enabling located firms in special economic Essay

Investigating obstacles and enabling located firms in special economic zones - Essay Example The â€Å"special economic zone† (SEZ) is another term used to refer to the formation of modern economic region. In line with this, governments worldwide normally promote the development of SEZs in order to increase the chances wherein the country could experience increase not only in intra-regional and international trade activities but also the inflows of foreign investments and creation of new job opportunities for the local people (Wang, 2013; Brautigam and Xiaoyang, 2011). In the process of improving transportation infrastructure that connects the SEZs to the local market (Baissac, 2011, pp. 24 – 25), ports, and airports, more local and foreign investors will become more attracted in investing in SEZs. Companies that operate in SEZs are normally given special business incentives like duty-free imports, tax holidays, the benefit of having a more simplified procedure when dealing with the customs (FIAS, 2008, p. 2) or reduction in import taxes for foreign-based companies (Gunawardana and Sisombat, 2008). Since each type of SEZ is being governed by a different set of policies and rules particularly when it comes to taxation and conditions on investment and international trading (Dobrogonov and Farole, 2012, p. 5; Baissac, 2011, p. 23), this study aims to focus on analyzing the case of Savan-Seno Special Economic Zone (SASEZ) in Savannakhet Province in Laos. As such, the rationale for zone development will be tackled in details followed by discussing the geographical, economical, and international trade factors that can affect the performance of SASEZ. In relation to geographical, economical, and international trades, this study aims to identify the determinants of FDI, participation strategies used by foreign investors, and the common challenges these firms would normally encounter in SASEZ. The main objective of this study is to identify all geographic, economic, and international trade factors that