SAS 99 Memo for Google

Contained herein is the SAS 99 for Google (GOOG). Several measures of internal fraud in the company will be discussed in subsequent sections of this memo. Fist will be a comparison of income information with that of competition, especially Yahoo and Microsoft.The second measure to be investigated is that of compensation of company executives using stock options. Third measure will involve the connection between senior management and board of directors, whereas the fourth measure intends to answer the question whether the company's stock is overvalued.Google is the youngest of the three major Internet search engine and online communication providers. However, this new entrant to the industry is rapidly becoming a trend setter for its older rivals. the same is happening with net income, although it may take few more years before Google reaches Microsoft's multimillion dollar profits.According to EDGAR reports by the Securities and Exchange Commission (SEC), Google's 2007 profits stood at $ 4.2 billion compared to   3.1 billion in 2006 and 1.5 billion in 2005.As this report indicates, the company's profits have been rising steadily since it was listed at the NYSE. The profitability is echoed by the ever rising popularity of Google's products. In the same period, Yahoo's profits stood at 800 million in 2005, 1.9 billion in 2006 and 750 million in 2005.Yahoo's profits have been cyclical despite the rising usage of Internet worldwide. Microsoft, the other market participant that competes with Google and Yahoo made $ 12.2 billion in 2005, 12.6 billion in 2006 and 10 billion in 2007.From the three companies, it is clear that only Google's profitability has been on rising streak compared to its competitors. The continuation of this trend, buoyed by ever increasing demand for company products and services. Having illustrated profitability between Google and its competitors, the subsequent sections of the memo shall address investigates probability fraud in the company. With regard to the non financial measures, Google has been steadily increasing the number of employees to cater for the increasing demand for its products and services. Considering Google is a growth company, it has been undertaking aggressive development of new products, which increases the demand for more employees.This explains the rising employee expenses in the company's balance sheet—the expenses rose from 266 million in 2006 to 2007 million in 2007. Microsoft's employee compensation expense increased from $ 1.9 billion in 2006 to $2.3 in 2007. The doubling of Google's employee compensation is due to the fact that the company on its growth stage whereas   Microsoft seems to be reaching maturity stage.Compared with profitability of the company, it is clear that increasing labour force has been paying off in both short and long run life of the company. In addition to the regular salaries provided to employees, some members of the labour force, especially executives and members of the board of directors benefit from being compensated through stock options. In the 2007 financial year of $ 137.2 million stock options were exercised by respective employees and board members.At the same period, Yahoo's stock options were valued at $ 108 million and that of Microsoft at $ 819 million. Microsoft's large amount is occasioned by the large size of the company, which means that there is a greater number of employees taking part. As for Google, the number is in no way showing fraud indications, compared to the rest.Most of Google's 1998 founders are still very much involved in the day to day running of company activities. Indeed, a good number of them serve in both executive positions and at the board of directors. For instance, Eric Scmidt has for long continued to serve as the Chief Executive Officer and Chairman of the company's Board of Director; he has occupied both positions since 2001.The same happens with Sergy Brin who serves the executive position o f Technology President and as member in the board of directors. The other founder is Larry Page who serves as President of Products and as a member in the Board of Directors.This is a far shift from the practice in rest of Google's competitors; none between Microsoft's and Yahoo's executives serve in the Board of Directors. In this regard, Google  Ã‚   executives are more likely to participate in fraud compared to those of Microsoft and Yahoo.Last is the measure on whether Google's shares are overvalued in the stock market. As of Friday, June 6, 2008, Google's stock was trading at $ 567, compared to Yahoo's $ 26 and Microsoft's $ 27. 49.The higher price paid on company stock develops from fact that Google is poised to in crease its dominance in the industry and thus led to better return on investment. this is an indication the stock is not over valued at all. Investors are therefore eager and willing to make a bet on Google's shares. Considering the analysis above, it is hereby ob server that Google far from being prone to internal fraud.Works CitedSEC. Securities Fillings and Forms. Securities and Exchange Commission. 8 June, 2008,  

Animal Abuse Problem Essay

Animal abuse is a people problem. Cruelty to animals can be prevented by all costs. Educate people you see abusing their animals and always, always report suspicious activity to your local law enforcement or animal control. An abused animal can turn on a human in an instant, so children and innocent bystanders can be attacked by an animal if it feels threatened. When abused, animals are not the only ones in danger. As C.S. Lewis once said, â€Å"If we cut up beasts simply because they cannot prevent us and because we are backing our own side in the struggle for existence, it is only logical to cut up imbeciles, criminals, enemies, or capitalists for the same reasons.† Maybe an eye for an eye should be implemented on animal abusers. Continue reading at NowPublic.com: Animal Cruelty: Facts, Prevention, Statistics and Action | NowPublic News Coverage http://www.nowpublic.com/environment/animal-cruelty-facts-prevention-statistics-and-action-2886267.html#ixzz2L2yNrWDW As humankind has progressed, there has been an increase in governance and rules and regulations of everyday life. These governance and rules rise from general disgust over happenings and concepts all over the world. One such rapidly growing concept is animal cruelty. Animal abuse simply put is cruel unwarranted treatment of animals. Such treatment generally has a single point program – to subject animals and sometimes pets to unnecessary harm and pain. One major type of animal abuse is torture. Read more at Buzzle: http://www.buzzle.com/articles/animal-cruelty-animal-abuse-facts-statistics.html It is prevalent in all areas of the society. People in rural as well as urban areas are reported for animal cruelty cases. The statistics show reported cases are just the tip of the iceberg. There are hundreds, maybe thousands of cases related to animal abuse that go unreported. People carry out violent and gruesome attacks on animals, both domestic as well as stray. The most common victims of animal abuse are: Horses Livestock Dogs Cats Birds Read more at Buzzle: http://www.buzzle.com/articles/animal-abuse-statistics.html We have heard of an old saying ‘Dogs a man’s best friend’. Most of us must have read Black Beauty at least once. The lion is the king of the jungle, a fact even kids from kindergarten are aware of. There are many other instances where animals are thought of as our friends. Yet, we tend to inflict pain and torture on our friends. Animal cruelty is not an issue that is unheard of. Since time immemorial, man, the high in the food chain, has tortured those beneath him. Practically all animal species have been abused by man in some way or the other. Humans are thought to be the most intelligent of all species. Still, when we look at the animal abuse statistics, mankind is put to shame. Read more at Buzzle: http://www.buzzle.com/articles/animal-abuse-statistics.html Animal Abuse Facts and Statistics It’s really hard to write about animal abuse facts. It’s hard to do the research, read the stories, get the statistics, watch the videos, and see the pictures. But the statistics are just so disturbing that readers need to know the truth. According to the Human Society of the United States, there is no national reporting system for abuse to animals. However Pet-Abuse.com has collected statistics on animal cruelty since 2001. As of October 13, 2012 they have 19,517 cases listed on their web site. The following animal abuse stats for the U.S. are from their database: Top 5 Types of Abuse [pic] †¢ 32% neglect or abandonment †¢ 12% hoarding †¢ 11% shooting †¢ 9% fighting †¢ 7% beating Most of the above forms of violence toward animals is self-explanatory. However, hoarding may need some more explanation. This involves people who are often well intentioned but what they do is collect animals and may have hundreds of animals living in their house, barn or yard. It’s pretty much impossible to take care of this number of animals well and the cost of food and veterinary care would be sky high. Hoarding is really another form of neglect, just on a much grander scale than traditional neglect or abandonment. Most cases of abuse toward animals are directed toward dogs, cats, and horses. The statistics on dogs included non-pit bulls pit bulls. Of the cases listed on their website, 48% are alleged cases, 24% are convicted records, and 16% are open. Most abusers of animals are men between 31 and 50 years of age. While many animal cruelty cases are tracked on the web, it is believed the number of cases is much greater. A recent search of Google News found more than 10 articles regarding allegations or convictions toward animals in September in Texas alone compared to just 13 on Pet-Abuse.com for all of the United States. In other words, the data on animal abuse is even worse than what is reported on well known web sites.

Silic Case

Accy 510 Silic Case Homework Assignment Name: Yue (Josie) Deng Date: June 11, 2012 #1 On 01/01/2003, Silic should record the one-off, fair-value revaluation as result of its adoption of SIIC tax regime. Because the building was appraised at â‚ ¬12,500 and originally bought at â‚ ¬10,000, the firm needs to make a journal entry to account for this increase in value 01/01/2003 Buildings & Landâ‚ ¬2,500 Revaluation Surplusâ‚ ¬2,500 * Land & Building = â‚ ¬12,500 – â‚ ¬10,000 = â‚ ¬2,500 * As we learned in class from reading Silic’s financial statements, 82. % of the unrealized gains from revaluation will flow to the Revaluation Surplus account and 17. 1% will flow to the Other Creditors account. * â‚ ¬2,500 * 82. 9% = â‚ ¬2,072 * â‚ ¬2,500 * 17. 1% = â‚ ¬428 * However, in this particular case, we combine the two accounts for simplicity purposes. On 12/31/2003, Silic need to record a depreciation expense on the building. 12/31/2003 Charge to Depreciationâ‚ ¬500 Depreciation & Provisions â‚ ¬500 Revaluation Surplus â‚ ¬100 Consolidated Reservesâ‚ ¬100 * As given in the question, the depreciation expense is â‚ ¬500.Silic depreciates its office and buildings on a straight-line basis. We can deduce the useful life of this particular building is 25 years (â‚ ¬12,500/â‚ ¬500 = 25 years). * The company also needs to amortize the revaluation surplus it originally recorded in response to the fair value revaluation based on the useful life of the building. â‚ ¬2,500/25 years = â‚ ¬100. The amortized amount moved to consolidated reserves (retained earnings). On 01/01/2004, Silic sold the building at â‚ ¬12,000 in cash. 01/01/2004 Cash â‚ ¬12,000 Depreciation & Provisions â‚ ¬2,900 Building & Land â‚ ¬12,500Gains on Disposal â‚ ¬2,400 Revaluation Surplusâ‚ ¬2,400 Consolidated Reserves â‚ ¬2,400 * The firm received â‚ ¬12,000 in cash by disposing the asset. The net value of the buil ding was â‚ ¬9,600 (â‚ ¬12,500 – â‚ ¬2,900 = â‚ ¬9,600). Thus, the firm sold the building at a gain of â‚ ¬2,400. * In addition, the firm needs to clear the revaluation surplus of this building to zero, and move the amount to consolidated reserves. #2 a) On 12/31/2012, Silic demolishes a fully-depreciated building. It needs to make the journal entry: 12/31/2012 Charge to Depreciation Depreciation and ProvisionDepreciation & Provision â‚ ¬64,000 Buildings & Landâ‚ ¬64,000 * The firm needs to first record the depreciation expense for the last year of the asset’s useful life. The amount cannot be determined by the given information provided in the question. * We also need to clear this particular building from the balance sheet by debiting Depreciation & Provision (contra-asset account) and crediting Building & Land. b) No, this would not produce a faithful representation of Silic’s activities for the building. We still need to amortize the rev aluation surplus for the last year.It would not be representational faithful if the remaining value of fair-value mark-up still sits in the Revaluation Surplus account, because the gain is already realized through the depreciation of the asset. We need to amortize the remaining surplus to consolidated reserves to show the event. Although this journal entry may not necessarily affect the value of total liabilities and equities, we still need to make sure to record this entry to provide investors with most representational faithful information. #3 01/01/2005 Buildings & Landâ‚ ¬93,863 Unrealized Gains on Land and Buildingsâ‚ ¬93,863 The number is calculated by subtracting the historical cost of land and buildings on exhibit 4 from the fair value of these assets on exhibit 4b. * â‚ ¬1,681,493 – (â‚ ¬1,139,063 + â‚ ¬448,567) = â‚ ¬93,863 #4 (a) From my point of view, cost accounting method provides more relevant information to investors. According to FAC No. 8 O bjectives of Financial Reporting, â€Å"relevant financial information is capable of making a difference in the decision made by users†. The two most important characteristics are the information’s predictive value and confirmatory value.As indicated in the case, Silic primarily competes in the French commercial-property market, which 72% (2004 data) of its earnings was derived from rental properties. As a result, its ordinary course of business centers around its leasing activities, and the fair market value of the properties is not a significant indicator of the company’s performance. Thus, the fluctuation in the value of properties should not materially affect investors’ decision making. Since the 1980s, the commercial property market of Paris and its surrounding region had experienced substantial upward and downward movements in the values of properties.If we incorporate the change in the fair market value into the computation of net income, Silicâ₠¬â„¢s bottom line would fluctuate significantly each year. However, the truth is â€Å"the French real estate and property management industry had been growing steadily at an average rate of 2. 8% per year. † The industry and the company have been on a steady growth trend. Investors would not be able capture the real picture of the operating performance of the company if it switched to fair market accounting of properties.Therefore, I support the company’s decision of measuring investment property using the cost model. This election provides more relevant information to investors with regards to the company’s operating performance. (b) I think historical cost accounting would present Silic in the most favorable light over time. As I discussed in part (a), the adoption of IAS no. 40 would require Silic to mark its investment properties to fair value during each reporting period, and report the gains and losses on its income statement.As indicated in the case, Fre nch real estate market had experienced substantial upward and downward movements in the value of properties. Thus, a probable outcome of fair value accounting would be a significant fluctuation in the firm’s bottom line during each reporting period. Fluctuations in net income signals great risk of the financial performance of an entity. A normal risk averse investors would not invest in an company that poses significant risk. Therefore, I believe historical cost accounting would present Silic in the most favorable light over time.

CROSS-CULTURAL NEGOTIATION RESEARCH PAPER Example | Topics and Well Written Essays - 2750 words

CROSS-CULTURAL NEGOTIATION - Research Paper Example They intend to discuss a joint venture in which the softwares provided by FEC will be integrated with the hardware of Zhang & Co and will be marketed globally. It should be noted, that I have been hired as a consultant only by Mr. Wang. All the recommendations mentioned in the consulting document are meant for my client only. Mr. Ansel or his team would not have any access to my document. I would like to express my gratitude for your consideration to seek my help in order to devise your negotiation strategy with your French counterpart Mr. Ansel. I have put in a lot of effort to ensure that this consulting document proves to be helpful for you in order to identify the differences and similarities which lie between French and Chinese negotiating styles. After reading the provided comprehensive view of both the cultures, which entails detailed analysis of business culture, communication styles, societal culture and many other important aspects, you would be able to identify and understand the key distinctions and would have a fair idea of Mr. Ansel’s negotiating strategy. After provision of this basic comprehension of differences, I have identified various potential challenges that you might have to face while your negotiating process. The problems have been identified and listed so that you are cautious and pre-notified of potential pitfalls and can respond to them efficiently during actual settings. Lastly, I have listed specific recommendations for you, so that you can build a long-term relationship with Mr. Ansel which would ultimately benefit your joint venture. Tan pan is the Chinese word for negotiation, and is a combination of character meaning â€Å"to judge† and â€Å"to discuss† (Neidel). Most of the Westerners are often advised to speak short sentences, wear conservative suits or to bring their own interpreters to ace negotiations with Chinese counterparts. These advises might prove to be handy to get a

Sustainable Development Essay Example | Topics and Well Written Essays - 1750 words

Sustainable Development - Essay Example ating for sustainable development, several conditions need to be fulfilled such as respecting the environment and preventing the overexploitation of natural resources. In addition, an emphasis on sustainable development also means minimizing waste production and controlling energy consumption. In order to realise sustainability, development needs to combine at least three elements that include fairness, protecting the environment and promoting economic efficiency (Russel 2007, p.189). As such, projects targeting sustainable development require a consultative process for those impacted and any policy implemented also require endorsement from consumers in terms of transparency and participation. On another note, sustainable development is crucial for the UK government because there is an urgent need to protect biodiversity. In addition, it is also important for the country to engage in efficient use of resources and reduce wastes in order to realise sustainable growth. For the UK gover nment, the needs and also wellbeing of citizens at present and in the future should be treated with great importance. As such, the government other than rebuilding the economy also needs to give attention to the quality of life. Further, implementing policies geared at sustainable development is important in protecting the needs of not only the present, but also future generations (Russel 2007, p.191). Sustainable environment aims at protecting the biodiversity which is important in improving the quality of life for the present and future generations. In essence, new strategy for sustainable development in UK plays a role in ensuring efficient management of the country’s resources on a long term basis. The UK government is committed towards the realization of sustainable development that involves making important decisions with regard to improving economic growth, dealing with the deficit and maximising wellbeing and the protection of the environment. The government intends to

Initial Public Offering Analysis Essay Example | Topics and Well Written Essays - 750 words

Initial Public Offering Analysis - Essay Example This has made the company to invest in various portfolios. One of the major developments that the company undertook in 2010 was the initial public offer (IPO). Based on the huge amount of funds that were generated by the IPO, it became to be one of the largest IPOs in the world up to date. In 2011, General Motors revenue stood at US$150.276 billion while the net income was US$ 7.585 billion, the operating income was US$ 9.287 billion while the total company assets stood at US$ 144.60 billion. Based on the large investment and effective marketing strategies, the company has since 2010 continued to generate high annual profits. Based on the huge funds generated by the IPO in 2010, GM was able to expand its operations in 2011 an aspect that made it to produce 9 million units thus making it to be in the leading position. In 2011, the company global market share stood at 12%. Key markets where the company brands enjoy high demand are US and China. For example, 2.55 and 2.5 million units are sold in China and US respectively per year with Chevrolet brand taking the lead (Rae, 1965). Despite the financial challenge in the form of bankruptcy that the company experienced in 2009, GM has been able to create a strong financial relationship with banks and other stakeholders. In raising the capital, the IPO was successful. Having raised $20.1 billion, the IPO became the largest IPO in US history (Clare and Soyoung, 2010). 478 million common shares were sold by the company at the price of $33 per share. After the IPO, $4.35 billion was raised in the form of preferred shares as compared to the planned figure of $4 billion. One of the major aspects as to why large number of investors participated in the IPO was due to the high level of confidence that they had on GM after being bailed out by the US government in 2009. The company incurred an expense amounting to $25

Business Accounting Essay Example | Topics and Well Written Essays - 1000 words

Business Accounting - Essay Example Acer Group generated revenues of $14.74 billion in 2012 (Acer-group, 2012). Its revenues decreased by 9.62% in comparison with the previous year. The gross profit of the company was $1.48 billion and its gross margin equaled 10.04%. Gross margin is a measure of the broad profitability of the company. Despite its solid broad profitability the company incurred in net losses for the year of $99.88 million. Its net losses for 2012 were lower than the 2011 losses of $226.59 million. The net margin of the firm was -0.68%. Net margin measures the absolute profitability of a firm. The return on assets (ROA) of Acer Group was -0.04%. ROA indicates how profitable a firm is in relation to its assets (Investopedia, 2013). The return on assets of Acer Group was bad for two reasons. First the metric result was negative. A negative ROA is an undesirable outcome. The second reason is that it was below the computer industry average ROA of 4.4% (Dun & Bradstreet, 2013). The return on equity (ROE) of t he firm was -0.13%. Acer Group’s return on equity is much lower than the industry average of 9.7%. The current ratio measures the ability of a company to pay off its short term debt (Accountingexplained, 2013). This ratio is calculated dividing current assets by current liabilities. Acer Group had a current ratio of 1.19. Its current ratio is acceptable because is above the 1.0 threshold, but it is 1.01 below the industry average current ratio of 2.20. The quick ratio is another liquidity metric. It is calculated similarly than the current ratio with the exception that inventory is subtracted from current assets in the numerator of the formula. The quick ratio of Acer Group was 0.89 which is lower than the industry average of 1.50. The working capital of a business is calculated subtracting current liabilities from current assets. Acer Group had a working capital in 2012 of $954,888,000. This metric measures the ability of the company to pay off its short term debt using sole ly its current assets. The debt ratio measures how much a company relies on debt to finance its assets (Investorwords, 2013). It is calculated dividing total debt by total assets. Acer Group had a debt ratio in 2012 of 0.67. Considering its size the company is not too leveraged which allows the option of using additional debt in the future to expand. The debt to equity ratio of the organization was 0.49. This ratio measures the amount of assets being provided by creditors for each dollar of assets being provided by stockholders (Garrison & Noreen, 2003). The debt to equity ratio of Acer Group is lower than the industry average of 0.82. Acer Group has depended less on debt than its competition. The inventory turnover of the company was 8.91. This implies that the company sold its inventory nearly nine times during the year. The average sale period of the firm was 40.95 days, thus it took the company less than 41 days to sell its entire inventory. The asset to sales ratio of the busin ess was 52.77% which is slightly below the industry standard of 53.40%. The sale to working capital ratio of the firm was 15.43. This ratio is good considering the fact that the industry standard is only 3.50. The times interest earned ratio measures the company’s ability to make interest payments. Acer Group had a times interest earned ratio of 1.25. Task 2 The common stocks of Acer are trading in the market under the symbol ACEIF. The stocks were priced at $3.02 as of December 25, 2013 (Yahoo, 2013).

Sales Organizational Plan Essay Example | Topics and Well Written Essays - 1250 words

Sales Organizational Plan - Essay Example Sales Organizational Plan Bracrekunmitso Pharmaceuticals can use the Internet and local press for advertising purposes. Also, it is possible to use employment agencies to find professional staff in a short period of time. Selection practices will be based on manual resume screening and computerized. This procedure will help to select high professional applicants for the first interview. If the recruitment is competitive, it can create a feeling that those who are selected are truly valued. It can help build a positive self-image if the on-the-job experiences confirm that feeling. For Bracrekunmitso Pharmaceuticals, to recruit high qualified professionals is crucial especially for direct sales and customer support services. Medical degree and experience within pharmaceutical industry will be the main requirement applied to all candidates. The main criteria for selection will be professional skills and practical knowledge, personal characteristics and experience. Interviews will consist of several parts: behavi or based analysis, training and experience evaluations, biographical information and motivational fit (Armstrong 2001). Bracrekunmitso Pharmaceuticals will need expensive training programs for new staff. A special programs will be designed for pharmaceutical representatives and physicians referrals. One approach, which is somewhat broader than an assess ¬ment of training needs, and may be biased to the strategic changes the company is facing, is to design a workshop for senior managers to work through what is needed to implement some of the strategic decisions the company has made. Armstrong (2001) divides training needs assessment into three levels: corporate, group and individual level. The aim of the training is to help employee to cope with new environment and develop effective communication skills. Customer orientation means application of quality control principles to design/specification activities to formalize the mechanism for ensuring that customer requirements are incorporated. One of the most basic dilemmas faced by trainers is the balance between theory and practice; between what may be considered as theoretically desirable and what participants perceive as practically possible to implement. It is also important to achieve an appropriate balance between the assimilation of knowledge information and the development of skills in order to do something. Employees, for their part, should receive positive recognition for good training achievements. Also, special programs could be designed for team leaders to ensure effective group work and communication. Training will help to inspire and motivate employees. (Campbell, 1997). Bracrekunmitso Pharmaceuticals can use learning curve. Following Schuler (1998) it ascends quickly, showing increasing proficiency. There are various levels in the curve, where an employee is consolidating and developing the knowledge. Where a group of persons is trained, the group may set 'norms' which may stop individuals from moving ahead, and therefore it is important to ensure that the group norms are the same as the objectives of the trainer, so that individuals can progress (Schuler, 1998). Policies and Procedures The staff can exercise self-direction and control to achieve objectives to which they are committed, if they are persuaded by the

Environmental Issues Essay Example | Topics and Well Written Essays - 750 words

Environmental Issues - Essay Example The current interest in environmental education is actually spurred by two factors. First is the realization of business firms that complying to environmental standards and implementing programs advocating environmental awareness could increase the preference of customers because they know that the company is very concerned with the whole of society. In other words, it has become a point of competitiveness of the companies. The second factor is the realization that the problem has become so serious to the point that it threatens all sectors of society that it needs immediate attention. The way we are made to perceive environmental issues are distorted by the way the information is relayed to us. Environmental catastrophes are relayed to the audience but its root causes are never fully explained or in some instances, not even analyzed. The ideology that pervades among corporate media practitioners is to simply relay the information but they do not go as far as promoting advocacy. There exists a problem in the way environmental awareness is understood by educators and mass media practitioners and many people in general. They tend to mention events that have harmed the environment but they seldom do point out the root cause. We can only speculate that they are constrained to do so because most of the pollution such as oil spills came from big corporations who may have interests in the establishment where they are employed or who can sue them of all their belongings for tarnishing the name of the company. Those who had the courage to speak out have been branded as agents of doom for the dark predilections that they make. Some of them are actually lampooned and criticized for their messages which bears the truth regarding the state of the environment and the role we humans are playing in its destruction. Saving the environment requires a shift in ideology, an extension of democracy where the institutions are oriented towards environmental protection rather than living in denial and abstraction. The Currents of Ecological Democracy In the contemporary setting, environmentalists have begun to take on a new perspective regarding the pursuit of environmental awareness and environmental protection. What they advocate is direct political action which refers to mass mobilization and extensive forums pressuring the government to take action rather than waiting in vain for environmentally conscious individual to get elected in office. Capitalism which is basically a general term for the desire to acquire profits is seen as totally detrimental to the environment. It is impossible to arrive to a compromise between the desire for profits and the desire to save the environment for business firms will always need to expand and exploit resources to acquire more money. If the resources such as oil are depleted in an area, they move towards another area to keep the business going. As such, the cycle of environmental degradation continues. With this line of thinking, the attempts of corporations to project themselves as environmentally conscious are but a mere propaganda that is full of deceit and lies. Private firms are not the only one to blame. Much of the toxic materials comes from weapons used by

Health assessment of newborn paper Essay Example | Topics and Well Written Essays - 250 words

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Taxation Assignment Example | Topics and Well Written Essays - 1250 words

Taxation - Assignment Example Charles’s language of correspondence is English even though he understands a little bit of French having studied French as a subject in school. Charles Antoine’s Social Insurance Number (SIN) is 193-456-787. Latesa Kiki, who is Charles’s wife, works as a Social and Health Care Service provider in a local Health and Social Care facility in Montreal Quebec. Latesa’s net income for the year 2013 after claim after credits is $80,000. Her Social Insurance Number is 193-567-674.The amount of Universal Care Benefit (UCCB) from line 117 of Latesa’s income is $1200 while the amount of Universal Child Benefit repayment from the line 213 of her return is $800 Charles Antoine is paid $9000 per month as his salary by the bank He works for. Apart from this income, he received $150,100 from a rental property he had but sold it in 2013.Charles also runs a personal business in his neighborhood where his younger works for him as the operator of the venture. Fro the personal business, he is able to earn an average of $2000 per month in terms of income. Charles is a staunch member of his church and every month, he gives $300 to his church which is a registered charity in Canada under the federal and territory laws. From his income, several deductions are normally made per month. Charles contributes towards the Canada Pension Plan (CPP) and towards the Employment Insurance benefit. Apart from his church contribution, he also contributes $150 every month towards the social and service health acre facility where his wife works. This facility is also a registered charity organization which helps the elderly and the underprivileged in Montreal. To calculate the RRSP, it is important to know what Charles earned in the previous year in order to determine his RRSP deduction limit (Canadian Tax Calculator, 2014). Earned income includes the employment earnings (t4), rental income, net business income and alimony received and any other benefit.

What it means to be an American Essay Example for Free

What it means to be an American Essay The United States of America is a wonderful country where there is equal opportunities, rights and freedoms, and justice. America’s founding fathers like George Washington saw the potential of America being the greatest country of all. They created the constitution. The constitution created a stronger federal government and gave citizens rights. It wasn’t until 1865 that the United States Constitution ended slavery. America has prospered so much since then and now in the 21st century everyone wants to come to America where there is work and you can live a better life. Sometimes Americans take these rights for granted and end up in prison losing their right of freedom and close all their opportunities. Americans should cherish all their rights. I believe that an American is someone who has liberty, has opportunities to become successful, and can vote. Can you imagine not having freedom or the freedom of speech and religion? In Saudi Arabia there is no freedom of religion their religion is only Sunni Islam. If you don’t follow their religion the people face limited employment and educational opportunities. Their government executed someone for charges of witchcraft. American’s have the right to practice whatever they want and this makes me feel happy to be an American. My mother and father have taught me that if you’re a hard worker than you can achieve whatever you want. America is full of opportunities but it all starts with school you have to get good grades and try your best. In America you can get scholarships that pay for your college education. This is an excellent opportunity available to Americans. There is a lot of places where you can go to get a job because there is a lot of businesses. America is a democracy were Americans decide what they want for their country. This is good because in other countries there are monarchies where the citizens don’t have a say in the future of their country. Whatever the king or dictator want’s he gets. This is a form of protection of our rights. In conclusion, it is great to be an American and live in America. An American is someone who has liberty, has opportunities to become successful, and can vote. Americans can express their opinion with freedom of speech.

One Thousand Dollars Summary

One Thousand Dollars Summary The short story One Thousand Dollars by O. Henry is about a young Gillian that must be providing the report how to use money one thousand dollars. Gillian has a rich uncle but her uncle died. From this will, hes uncle want a report of how Gillian can use this one thousand dollars if Gillian have this money. Gillian meets some people, he want to know and ask of them if they have one thousand dollars. He went to Old Bryson at his club to ask how to use one thousand dollars. After that, he also met Miss Lauriere in theater stage. She also gave an answer as to how to spend a thousand dollars. Mr. Gillian asked the taxi driver to answer the same questions but the answers he is also not the way he wanted to spend the money. However, no one can help him. Then, he saw the blind man had more than one thousand dollars in the account. Gillian made a sudden decision to give all the inheritance money to Miss Hayden. Finally, he visited Miss Hayden at the library. He also told her that he loved and gave one thousand dollars. Miss Hayden refused to love the Giilian but received the money. Then, he wrote the account shows how he spent one thousand dollars and are ready to provide a report on the accounts to the lawyer Tolman. Then he discovered that there are conditions of his uncle who said that if he used the money prudently, fifty thousand clear would be given to him. However, he was not concerned with conditions set forth. Giilian tore the reports before read by the lawyer Tolman and left happily. 2.0 TYPE OF STORY In One Thousand Dollars, Mr. Gillian told by lawyers Tolman to use the money wisely one thousand dollars and he should prepare a report on how he uses it. Gillian got the idea after asking a few people about how to use the money, and continue to make the decision to give money one thousand dollars to the person who loved the Miss Hayden. Although Ms. Hayden rejects his love, he still wants to give money one thousand dollars to the woman. Gillian prepares a report on how he uses the money one thousand dollars and goes to the lawyer Tolman. Gillian was ready to show the report but not occur and tearing that report. This is because he feels that will not get money fifty thousand dollars for not using the money wisely. With whistling happy situation, he has left office. This statement indicates that the story is textually implicit. Gillian not sad but happy when he does not get the money fifty thousand dollars and his love as well. This also because, he not knows the right way for manage one thousand dollars that given to him. 3.0 STORY STRUCTURE ELEMENT 1 THEME: In One Thousand Dollars by O.Henry related to the money. Theme appropriate of One Thousand Dollars is how to manage money and to manage the money we need to have experience of how to manage. However, the main character does not know how to manage this money. Gillian asked to manage his money that his uncle had died. He is required to provide the reports how he uses this one thousand dollars as soon as possible. Therefore, Gillian immediately asked some people without thinking wisely. Besides that, love cannot buy with money. This is because Miss Hayden rejects his love even received money from him. Gillian half turned and looked out the window. In a low voice he said, I suppose, of course, that you know I love you. I am sorry, said Miss Hayden, as she picked up her money.(pg 3, line 24) One Thousand Dollars Mr. Gillian can open our minds how to make this decision because of the decisions we make have to think about the good and bad for us and the people who are around us. We also need to trust in managing the money that has been entrusted to us. Moral of the story we need to manage finances wisely and must be carefully in action. ELEMENT 2 SETTING (Characters) : The main character of the story One Thousand Dollars is Gillian. He is a young teenager who through experience on how to manage the money that had been left by a deceased uncle. If he could spend the money prudently, he will still get fifty thousand. According to his lawyer uncle, named Tolman during their first meeting. Young Gillian touched the thin package of fifty-dollar bills and laughed. Its such an unusual amount, he explained, kindly, to the lawyer. If it had been ten thousand a man might celebrate with a lot of fireworks. Even fifty dollars would have been less trouble.(pg 1,line 3) In One Thousand Dollars Gillian is an ignorant and rude. He does not have the spirit and endurance. He relied on other people, or the people around him to help him on the way to use a thousand dollars prudently. Now, what can a man possibly do with a thousand dollars?(pg 1, line 22) What would you do with a thousand dollars if you had it? (pg 2, line 28) He also calm and ego because when can know about if he used the money prudently, fifty thousand clear will be given to him, he tore the account and go to whistling happy. Gillian portrayed as an immature, volatile and not responsible for his actions. He calmly tore the report and its cover into pieces and dropped them into his pocket.(pg 4, line 24) Tolman and Sharp shook their heads mournfully at each other when Gillian left. They heard him whistling happily in the hallway as he waited for the elevator.(pg 4, line 29) ELEMENT 3 ATTEMPT: Attempt is a character takes action to achieve his goals. In the story of One Thousand Dollars, the main character in the short story is Mr. Gillian. He has been taking action to prepare a report on how to make use of one thousand dollars. He tried to ask some of friends are known like Old Bryson at the club, the taxi driver when he boarded a taxi, a blind man on the sidewalk and Miss Lauriere in Stage Theater about what to do with the money of one thousand dollars. Eight blocks down Broadway, Gillian got out of the cab. A blind man sat on the sidewalk selling pencils. Gillian went out and stood in front of him.(pg 2, line 33) Excuse me, but would you mind telling me what you would do if you had a thousand dollars? (pg 3, line 1) He also went to meet a lawyer to find out what his uncle that he wanted to know. However, in the end for the sake of love Gillian was gived the money to Miss Hayden and willing to reject the conditions to get the sum of fifty thousand dollars. Gillian found the solution by asking questions. Finally, he made sure giving his lover the money was the best way. I beg your pardon, said Gillian, cheerfully. But was Miss Hayden left anything by my uncles will in addition to the ring and the ten dollars?(pg 3, line 9) Paid by Robert Gillian, one thousand dollars on account of the eternal happiness, owed by Heaven to the best and dearest woman on earth.(pg 4, line 1) ELEMENT 4 STYLE: The language is a figurative language. As evidence, there are few words such as Even fifty dollars would have been loss trouble. (pg 1, line 5) The writer would like to make the text draw readers attention to read this story further. Besides, When he saw Gillian coming near he took a noisy, deep breath, laid down his book and took off his glasses. (pg 1, line 14). There is also having simile language such as You can go and buy Miss Lotta Lauriere a diamond necklace with the money and then take yourself off to Idaho and inflict your presence upon a ranch.(pg 2, line 11). Then, in One Thousand Dollars is interesting language such as I have funny story to tell you, said Gillian(pg 1, line 16) and I thought the late Septimus Gillian was worth something like half a million, said Old Bryson showed very little interest.(pg 1,line 23). 4.0 LITERARY CRITICSM ELEMENT 1- THE CRITICAL RESPONSE : In One Thousand Dollars is about how to manage the money of one thousand dollars. It is about a young Gillian. Maybe because his uncle knew he was having less moral, rich uncle died and informed his lawyer Tolman for testing Gillian. If Gillian can use the money wisely, he would receive a larger amount of fifty thousand dollars. At the beginning of the story, the authors draw the attention of the reader to want to know whether this story ends well or not. There, Gillian asked to manage money wisely and promptly. Gillian challenge given to him. This situation makes the reader more eager. The authors use several different places in the story so that the reader does not get bored to read the next section. First place Gillian was visited at his club and meet Old Bryson, then with Miss Lauriere in Stage Theater, in cab, at street, at library and at office Tolman and Sharp. Overall, the places that used to play an important role so that the reader is easy to imagine the real situation that happened and would consider yourself to be in situations that story. This means that the reader can appreciate this story very well. At the middle of this story, the authors tried portraying Gillian there he trying to get answers about how to manage the money of one thousand dollars. In addition, the authors use tone that reflects ones feelings at the time as, Gillian half Turned and looked out the window. In a low voice he said, I Suppose, of course, That you know I love you. (pg 3, line 24). Climax of this story is that when Gillian Tolman went to a lawyers office to submit the report the way he uses the money. At the end, Gillian tore reports once knew he was not receive the money of fifty thousand dollars for not meeting the specified requirements. ELEMENT 2 THE EMOTIONAL RESPONSE: In the literary criticism, we have to identify the main character Gillian. Hes maybe not good person and him do not know how him manage this one thousand dollars in him life. He meet with various partners who have different backgrounds so they give different opinion but him not accept they opinion because their ideas do not same with the requirements. Gillian began to feel confused as to what he would do. Gillian feels he can to manage the money properly. But Mr. Gillian not affords to bear the responsibilities given by his uncle. Firstly, went our reading this short story we started thinking about what Mr. Gillian to manage his late uncles money. Then when he started to ask friends so we feel him can choosing which of the opinion will be accept. However, we can feel so angry and unexpected because actually he already using the money for his lover and cheat the lawyer Tolman and partner with inform them that his used money for races. 5.0 CONCLUSION Money is not everything. This is because in this story of money cannot buy you love. Ms. Hayden jilts Mr.Gillian though she had received the money from him. Money cannot buy everything, especially real happiness. Money should be used for something useful, important, and valuable. We should not spend money with short minded to something that can satisfy our cravings while. Further, in this story Gillian asked people What would you do with a thousand dollars if you had to? Showed his actions when he was faced with difficulties. It is a lesson for us not to be too dependent hope with others to solve problems. We should seek knowledge as much as possible in order to manage the problem well. Money of one thousand dollars given by the lawyer Tolman from his uncles legacy is not achieve target his uncle died because Gillian was used the money to get the love for a woman. Although he had to cheat lawyer that he used one thousand dollars to the races. Actually, his used the money for the happiness of his love. Thus, the lesson from this story is that we should be well on our way towards financial planning matters that are beneficial. Let the money be properly planned so that the money available to spend on worthwhile things. Finally, we must be wise and clever in managing our own lives.

Global market strategy for LOréal

Global market strategy for LOrà ©al The word globalization came into limelight in the 80s. Now in 21st century this has become a household name. Some analyst says that this will swallow whole small and mid cap companies but as my perception the whole concept of globalization has changed the scenario of the world. No one have to fear in this scenario. Everyone has a market to trade in. The world has become a single market. The only thing is the survival of the fittest. If you have to survive then you will have to fight. Otherwise you will be thrown out of the market. With the help of globalization many small and mid cap companies have become multibillion dollar enterprises. This has created a whole new trend of entrepreneurship .Now everyone want his share in the business world. Lots of opportunities are opening. Above all, LOreal, the worlds largest cosmetic and beauty company is doing an extraordinary work .LOreal is the one of that kind of company, which is taking full profit of globalization (LOreal: The Beauty of G lobal Branding (intl edition)). As we all now, every coin have two sides, same goes with globalization. It is opening new market, new opportunities, with these it is also bringing new challenges. Because every country has different culture, different government rules and many more factor. So management has a large burden for expanding business. But business is not about only expanding business; it should also be profitable (Strategy Analysis of LOreal). Otherwise there is no need of expansion. So every company has a tough task in maintaining a balance between growth and profit. Also in newer market there are local competitors, who get a lot of subsidies, this makes business worst competition. Also there is a challenge of making a relationship with customers. Customers should feel about products. Product range should be also large, because market is full of different kind of customers. Every customer has a different taste, and to satisfy all of them is a very tough task. There also genre problem, youth like far diff erent thing than older people and middle aged people. The product also should be a household name, like when we go to buy a cold drink we dont ask shopkeeper to give any cold drink. We say them to give either PepsiCo or coke product. This same goes to LOreal, which has now become a household name in many new emerging marketing many countries, where LOreal have started its business has become leader of that market or it is climbing the leader of success too fast. There is a very bigger problem regarding the globalization for the companies about the suitability of the products in new markets. Every country is diversified. Environment and conditions are too different. So product suitability is very important for a global company. These all make research and development section very important for any MNCs. It is like backbone of a company. If any company has to survive in newer market then RD is a very key factor for a company. LOreals RD part is too much smart and innovative. LOreal is leading the market with its new range of product for all genres, all environment. Innovation is very important in todays market. Since every company is coming with a whole new range of products so to survive in market any MNC should be one step ahead from its competitors. LOreal is leading at this front also .Nanotechnology is a key sector now for whole world .it has the largest number of innovation to come in future. Every product is shrinking. It has also touched cosmetic industry. LOreal is the top Patent holder in United States and leading this industry from front. About LOreal LOreal group is the largest cosmetics and Beauty Company of the world in terms of both shares and sales. It has registered office in the city of fashion i.e. Paris and the head office in Paris and Clichy, France .Its area of business spread in the field of cosmetics and other beauty and makeup products both for men and women. LOreal is mainly concentrating on hair color, skin care, sun protection, make-up, perfumes and hair care. LOreal also has a wide interest in the dermatological and pharmaceutical fields and is the top nanotechnology patent-holder in the United States. The idea of LOreal came to mind of a young French chemist Eugene Schuler when he developed a hair dye formula called aureole in 1907 and sold it to local Persian hairdressers after self formulating and manufacturing the product. In 1909, he registered his company as the societal franquise de teintures inoffensives pour cheveux, translated as the safe hair dye company of the France which later came as what is now known as one of the best brands of the world i.e. LOreal (Reddy, 2010) LOreal has 23 global brands with a total gross revenue of $17.5 billion 2009 and $19.5 billion in 2010 and a total profit of $2.4 billion dollar in 2010 which is considered as a very remarkable achievement. Main stock holders of the company are Bettencourt family which holds around 31% of the total shares, nestle which holds around 30%, 2.4% by treasury shares and 36% are publicly traded shares. The current scenario of the global trade between different countries refers to the situation where it is clarified that no country can be independent in terms of economics, or in other words every country is becoming interdependent on each other. The trade between countries is increasing day by day as one country is dependent on another country for satisfy their needs and demands for different products like almost every country in this world is making trade relations with the gulf countries for satisfying their needs for fossil fuels as fossil fuels like patrol and diesels is of immense use in many industries like the automobiles industry, aircraft industry, machinery, almost everywhere. Therefore it is very important to maintain good economic and trade relations with the other countries if a country wants to survive in the global market. LOreal for ex. had increased the scope of trade throughout almost every country of the world, LOreal has to face many problems in the meanwhile like there are many countries who doesnt allows trade relations so flexibly like for ex. Japan had a trade policy that doesnt allows the USA to sell much of their products while they are selling their products to the USA, there are many countries in the world that doesnt allows flexible and open trade relations. The company is facing both tariff and non-tariff related issues in doing trade with the countries, fortunately for LOreal tariff problems had been reduced to a record level but the trade barriers are still one of the major problem that hinders in the way of making trade relations to other countries. Previously LOreal was concentrating on selling its products and doing business deals with countries like Western Europe, United States, and Japan as the market in these countries was very much open for foreign trade and there were not many opportunities for the company to trade, but nowadays as the concept of globalization is spreading around the globe, countries like Latin America, India, china, Russia, Asia, eastern Europe, and Africa are emerging as the major players of the market and is considered the economies that is likely to be the major economies of the world in future, these countries are continuing to open its trade with outside countries and offering policies which are very attractive for companies of different countries. Likewise LOreal is taking advantage of the open market and the concept of globalization and is opening its retail stores in many countries of the world including India and china which are considered the fastest growing economies of the world. This policy adapted by the company is not only helping them in trade with other countries and spread its business across the globe but also giving a firm advantage to peoples of different countries as well as benefitting them with the best technology of different economies. As the consumer now has a very large range of products to chose from, and this is giving LOreal a good competition while increasing its market shares in the global economy. With the introduction of the world trade organization (WTO) the open trade between countries had went up at a record breaking speed in terms of economics and had opened gates for trade among countries. And after the introduction of general agreements of tariff and trades (GATT), LOreal had increased participating in maintaining close economic relations with other countries and also opening their franchises in different countries. LOreal had developed a global management committee for foreign trade as well. After the introduction of the WTO, LOreal had also introduced new products and brands as well under the tag to increase the interest of peoples in the brand. Global marketing strategy As I stated in my introduction part, I shown that globalization is very important in todays world. So for every company there should be a good global marketing strategy. Here are some of the examples of global marketing strategy of LOreal. The four major strategies consists of four Ps i.e. product, price, place, promotion product This is the one of the most important part for marketing strategy for loreal to trade in countries which have all together a different economy. LOreal has five worldwide research and development centers: two in France, one in the U.S. New Jersey; one in Japan Kawasaki, Kanagawa Prefecture; and in 2005, one was established in Shanghai, China. A future facility in the US will be in Berkeley Heights, New Jersey. In 1920 the company has only 3 chemists and now it is reaching the peak with a sum of 2000 chemists. Five worldwide research and development centre shows how much dedicated team is of LOreal to fulfill customers satisfaction and make sure what should be the product variations according to the countries. The production and marketing of product Research and Development part has also a lot of cultural problems. Many countries have liberal government and liberal media. But in many part of the world research for new products according to the environment are a sensitive area for LOreal to look for. Like in America group of protestors from the NGO nature watch protested to Company that it continues to test new ingredients on animals without proper measures. So there should be research in proper manner so there should be no protest as it deviates the consumer mind. Ultimately the company has to suffer the revenue with a loss. Moreover selecting a product to sell according to countries is a much bigger task for both the production department and the research and development department. price LOreal has spread its reach in 130 countries and trying to spread it more. It is necessary to expand area to become global and company is best at it. LOreal has 23 global brands which make it a versatile company for all consumers. Large coverage is not of worth if there is not profit. And company is waving flag at this corner, in 2009 it had total revenue of 17.5 billion dollar and in year 2010 it reached to 19.5 billion dollar with increase in net profit. Increase in profit and revenue in this competitive condition is very fruitful for country. But the major emphasis of LOreal is on selecting a price band for all the products which LOreal deals in countries like consider the Asian continent, in Asian continent the price band for products is selected in the range of moderate to low price depending on the country and in the united states the price band for products is very high from the perspective of the Asian continent. So the pricing structure should be the major factor that should be kept in mind and also considering the quality that LOreal delivers. place It has 64,600 employees worldwide. This big dedicated and intelligent team Of LOreal makes operation successful of company and delivers best product to consumers. With large number of human resources also come a lot of problems. Like Problems related to wages and many other issues are painful for any company. But LOreal is handling this very well with no any employee problem that is picture perfect case for LOreal. LOreal has a very good employee base which is very highly qualified as their training methodology is very good, LOreal picks up their employees from the country itself within which they are trading. LOreals strategy changes place to place for ex its strategy of trading in the Asian continent is very much different as that of the European continent and the north American continent as the peoples of the European continent and the north American continent is very much obsessed with the lifestyle and other things but the peoples of the Asian continent is not so obsessed and not so much interested in the lifestyle products like cosmetics and hair products. That is why LOreal has a totally different strategy depending on places they are trading in. promotion To increase market cap sharply, acquisition is so important. So in March 2006, company bought The body shop in 652 million. And thereby promoted themselves among various countries where the companies that LOreal acquainted trades. These acquisitions increased the brand value of LOreal too much. This is good for global strategy of company also company is searching for new fresh opportunities to acquire new few good companies. LOreal is also serving society in many ways .This part is also important in global marketing since these things attaches customers to the company. Company is encouraging an outstanding researcher every year for scientific progress with LOreal-UNESCO Awards for Women in Science. It also organizes LOreal Brainstorm every year with prize money $10000 for students in 43 countries. Thus delivering a message of a company with human values, this helps in promoting themselves around the globe as a descent companies and thus help LOreal to promote themselves and trade healthy business across the globe. These society serving cause make a good relationship with customers also the tag line is important. The companies is changing it as per customers initially the slogan was because Im worth it now has been changed to because were worth it. The shift of us from I makes customer feel nearer. This is best for the company, since company faithful customers are heart of the company. According to the concept of globalization, a company which is guided by and run on the global marketing orientation or philosophy is generally referred to as a global company and so is LOreal a global company according to the concept. The global market analysis says that LOreal should have to focus on a standardized marketing strategy that can be implemented across the boundaries. Global strategies for different continents Asian continent Consider for ex Asia, most of the countries in the Asian continent are developing countries like India, china, Indonesia, and sri lanka etc. the economies of these countries are considered developing. And in the future these countries like India and china promises to be a fully developed and one of the biggest economies. And moreover India is one of the hot spots for global cosmetic players like LOreal. Therefore LOreal needs to definitely look upon to the pricing strategies and product specifications in great details; moreover there are some more objectives that LOreal need to look upon to improve their business in India. LOreal has various strategies and concerns that needs to be sharpen, LOreal is focusing on to adopt local culture for the development and promotion of their product in the Asian subcontinent. The major business of LOreal in the Asian continent is divided in two parts first in the developed countries like Japan, Singapore, and UAE etc. and second in the developing countries that majorly includes India and china. LOreal is having a very good strategy for selling their products in the European continent. As the peoples of the Asian continent is not so obsessed with the premium products and is satisfied with simple daily use products of LOreal, therefore LOreal is having emphasis on only selling their regular use products in the Asian continent and not very much obsessed with selling their premium products in the Asian continent. Therefore LOreal is developing strategies for trading in these countries, for e.g. take India for consideration, LOreal is going local on all levels for trading in India, as they have a totally different pricing structure for the peoples of India plus they are having an Indian brand ambassador for promoting their brand in the country. These strategies are enabling LOreal to improve their trading in the Asian continent. The major thing that LOreal is focusing right now is the promotion of their brand on a grand level so that they can trade with more and more countries of Asia. Loreal in India LOreal entered into the India market in the year 1997 in order to capture the loophole in the hairdressing industry in the country as there was not a sniff of structure in this industry. At present the hair industry of the country has Rs. 200 Crore business and LOreal is the market leader in the hairdressing industry in the country. LOreal professional products are very well known in the country and the company spends a big amount of the manufacturing into the research and development of the products. The main strategy on which the company works in India is that it skims top 100 cities of the country and created largest salon bases which contribute around 40 percent of the total revenue by LOreal. Many of the competitors in the country try to follow same strategies but could not reach the same level (LOreals success story in India, 2005). European continent As European continent is the base and the major market of LOreal therefore LOreal is focusing more and more on trading in the European continent that includes majorly Paris, England, Germany, and the Italy. These countries i.e. Italy and France are considered as the fashion capital of the world and as LOreal is based in the France therefore the major emphasis of LOreal is to deliver best in quality products for the peoples of the European continent so as to earn customer satisfaction and also to promote them. The major emphasis of LOreal is to make a firm base in the European cosmetics market and the pricing structure of LOreal is also of premium category in the European market as the peoples of Europe is considered rich and wealthy in terms of economy and moreover the lifestyle of the peoples in the European continent is such that LOreal can make at most advantage of that in terms of sales and promotion. According to figures the European continent is the biggest consumer of the products made by LOreal. The main advantage that LOreal enjoys of trading in the European continent is that the culture of the peoples of the European continent is very advanced and they could pay whatever it takes for a cheerful and healthy lifestyle. Not only the women but mans are also very much obsessed about the living lifestyle in terms of looks and presentation. LOreal is having a lot of consumers for the consumption of their premium products in the European continent therefore they have no need to change strategies to deal on the premium products in the European continent. LOreal is getting a very good competition from other brands in this field, therefore they needs to focus on their pricing and promotional strategies to trade in the European continent. LOreal in Italy In order to get success in the beauty product sector, LOreal employed more than 2000 employees and got more than one billion Euros. Company created several offices all around the world. The problem with the directors of Loreal in Italy was to manage the information as there was not effective flow of information and also decision making in the company was poor. In order to give a dramatic impact on the productivity of LOreal in Italy, management of the company proposed a better management of the email and improvement in access to the corporate data in order to improve the informational flow and decision making of the company so that the productivity of the company could be better. This was the main strategy played by LOreal in Italy (Lano, 2008). North American continent Like the European continent, the peoples of the north American continent is also very much obsessed about their looks and presentation, therefore LOreal has a very good chance to trade in this country and that is what LOreal is doing for past many decades, the major consumers of LOreal in the north American continent is from the united states of America and the Canada. As the United States of America is the biggest economy till date therefore LOreals business is blooming in the states. The major states of the USA such as New York which is one of the fashion capitals of the world and the Las Vegas and the Los Angeles which is considered as one of the most happening cities of the world where people is highly obliged to fashion, LOreal has the biggest market in the US after the European countries like France and Italy. LOreal is also facing a great challenge from other major competitors of the USA but still they are finding themselves at the top of the list because of their policies of products, promotion and pricing according to the place. The peoples of the north American continent can afford premium products therefore the main source business of LOreal in the north American continent is the premium products unlike the Asian continent where people are not very much interested in the premium products. The peoples of the North American continent mainly youths are very much impressed with the products offered by LOreal, and the pricing structure of the products of LOreal is also very nominal in these countries therefore people are keen to use these products. LOreal in US LOreal success in US mainly depends on the anti aging cream which has been launched in recent time in the country. It is predicted that future success of LOreal in the country mainly depends on this product by LOreal. Main reason behind this is that anti aging skin care cream has the marketing leading growth in the country and there is more and more number of competitors emerging with this product in the market. Hence, it has become necessary for the company to keep a real focus on the anti aging cream segment. Skin care segment in US is heavily competitive and hence LOreal research team is trying to maintain its share in the market of 13.5 percent and is not focusing to increase the share (Pitman, 2010). LOreal in Mexico In order to get success in the beauty industry in Mexico, LOreal Mexico has chosen Digimind for the marketing and intelligence need for the company. Company mainly focuses on the innovation and creating a large customer base with new and successful product line for the customers. In Mexico, LOreal has been one of the leading cosmetic companies and has a real quest for the innovation and excellence. Digimind has been hired by the company which is considered as one of eh most profitable company since its inception and has a constant growth rate of 50 percent (LOreal Mexico trusts Digimind for its Competitive Intelligence system, 2010). Oceania Oceania includes countries such as Hawaii, Philippines, and some minor islands such as Bonin Islands etc. The trading links of LOreal is not so much in these countries but it is increasing day by day since the concept of globalization is introduced, LOreal promises to have a very good trade in these countries in the future as the trade of LOreal is growing. The major product that is consumed in these countries includes sunscreen and other products like body lotions and other sun blocking creams. The strategy of LOreal to deal in the Oceania subcontinent is quite different from what we have discussed earlier. The pricing structure of the products of LOreal is very much in accordance to the needs and demands of the peoples of the Oceania subcontinent. The Oceania subcontinent is still to be explored by LOreal and LOreal is promised to do a good trading business in the subcontinent as the needs of peoples in this subcontinent is shifting from mere sun screen to other products offered by LOreal. Understanding of different cultural distinctions for international market The knowledge of different cultures is very important for LOreal in order to make a firm base in the market of any country. The different factors that are very important for LOreal to look upon are: The effect of culture of the country is one of the major aspects that LOreal needs to look upon as cultural factors like whether the country is agriculture based or industry based country had a direct impact on the survival of the company in the targeted country, the understanding of the cultural variations is also very important for any company in order to make business and forming a firm base for their products in an economy. The success of any multinational company or a specific product depends very much on the purchasing power of the peoples of that country and also the effect and success of the product in the country. For ex. LOreal is having a different pricing structure for different country and also the product specification changes according to the culture for e.g. the product used in England may be of no use in Asian country and vice-versa. Therefore before making a trade with any organization or country it is very important for LOreal to check out the feasibility of the pr oduct in that country and the end user. Effect of geography is also a very important factor that should be kept in mind while trading with any country. For LOreal especially this factor is of immense importance in deciding the feasibility of trade with the country because there are many things that should be kept in mind while doing any trade within any country like checking out the feasibility of the transportation and goods to places like countries in which terrains are very rocky and full of mountains and plateau it is very hard for LOreal to transport its products through any mode of road and by air if there is not an efficient air transport services in the country, though it is easy for the storage of cream and related products in such type of areas in which the temperature are low. On the other hand if the road transport system is good in some place then there is a possibility that the place lies in a tropical region where the temperature is very high therefore it would be very difficult for the company to have a pro per storage at a low temperature. Therefore feasibility of the trade in geography like this should also be considered (Wahlen, 2006). Technology and economics should be considered while having a trade between any countries. I.e. the project manager who is working on to check the feasibility and the trade chances with the country should also see if the country have enough technological advancement so that they can store and produce their goods at the place itself i.e. constructing a manufacturing unit rather than importing the product from the head manufacturing unit in the parent company. Thus this is very important for LOreal to make sure if the companies to whom they are going to make trade relations are equipped with advanced technology so that they can produce the products in the quantity they want to without having many problems. Another important thing that should be kept in mind is the economic condition of the country i.e. the company has to be made sure that if they are investing some money in a project of establishing a business in a country than they are getting enough returns in turn, and that could onl y be defined by the economic condition of the country like in the western European countries like France and England and in the united states where the economy is very solid and established it is very easy to LOreal to have a better customer base, and likewise LOreal can invest much money in the developing countries like India, china or Latin American countries where the lifestyle of peoples is enhancing and peoples are more keen to use products that are considered luxury and of a very high quality. Another major point that LOreal should kept in mind while doing trade within any different country is the political economy of that country i.e. the policies of doing trade within that country like for e.g. the united states are having a very open trade policy which allows any company to trade within the country without having much restrictions of trading, but in some countries like the china and Japan who is not so open in terms of open trading and lays emphasis on selling their own country made products rather than supporting some foreign brand, therefore it would be very difficult for LOreal to have a business base in these countries, and in countries like India which is a developing economy and which allows trading without having much restrictions and peoples of whom are developing with the developing economy with change in the lifestyle (Comezz). Therefore the major things that should be kept in mind for LOreal while doing business in the global market according to the very concept of globalization is to form an effective global strategic team for defining the trading policies to work in any country, the globalization strategy should comprises of major factors like cultural differences, economic policies of the country etc. moreover the changing lifestyles of the peoples and the rapidly changing economies should also be kept in mind

Alice Walkers Everyday Use Essay examples -- Alice Walker Everyday Us

Alice Walker's "Everyday Use" In the short story â€Å"Everyday Use† by Alice Walker, the author portrays opposing ideas about one’s heritage. Through the eyes of two daughters, Dee and Maggie, who have chosen to live their lives in very different manners, the reader can choose which character to identify most with by judging what is really important in one’s life. In Dee’s case, she goes out to make all that can of herself while leaving her past behind, in comparison to Maggie, who stays back with her roots and makes the most out of the surroundings that she has been placed in. Through the use of symbolism, the tangible object of a family heirloom quilt brings out these issues relating to heritage to Mama, and she is able to reasonably decide which of her daughters has a real appreciation for the quilt, and can pass it on to her. Dee and Maggie shed a new light on the actual meaning of heritage through their personality traits, lifestyle decisions, and relationships with specific fam ily members.   Ã‚  Ã‚  Ã‚  Ã‚  Although all of the character’s views on heritage are expressed, Dee’s character is given the more detailed description of ways she strays from her heritage. From the beginning, Dee despises the home that they live in. When it is destroyed in a fire, her mother wants to ask her, â€Å"Why don’t you do a dance around the ashes?,† expressing Dee’s utter aversion towards the home (Walker 409). Most people take pride in their home and cherish it for all of the memories that it holds for them, but Dee is insensitive to the family’s loss. After becoming of age, Dee decides to go to college, where she begins to hold her newly found knowledge against her family because of their lack of it. This opportunity to go out of her town and see the world gives Dee a taste of a better lifestyle that she wants to become apart of, and leaves her family behind. While Dee is away at college, she denies the quilts that her mother has offered her saying that â€Å"they were old-fashioned, and out of style† because she is still longing to separate herself from her family as much as possible (Walker 413). One of the main things that Dee does to distance herself from her family, and tarnish part of her family’s tradition is the changing of her name Dee Johnson, to Wangero Leewanika Kemanjo, because she feels that it comes from â€Å"the people that oppressed me† (Walker 411). This act comes to Mama... ...and Mama are indifferent to her rude remark. Maggie smiles though, in a way that lets the reader know that she has finally found a place in her mother’s heart. She does not feel as though she has lost out to Dee, but rather that Dee is the one missing out, because she has no concept of what really matters in life. Maggie and Mama do not have to go out and try to prove to the world how far they have come and cover up for their past like Dee. A sense of heritage is the best gift that anyone could ever be given. Unfortunately for Dee, she is looking for material objects to fill that space in her that she has more than once denied. The story makes it apparent that their are different ways to interpret one’s heritage. For those people who are more secure with who they are, heritage is something that they can pride themselves on and not be ashamed of because of where they came from. Heritage is a person’s undeniable past that they carry around with them everyday, i t cannot be found in a mere tangible object. Work Cited Walker, Alice. â€Å"Everyday Use.† Literature: Reading Fiction, Poetry, Drama, and the Essay. 4th ed. Robert DiYanni, Ed. New York: McGraw Hill, 1998. 408-413.

Responsibility in Fred Gipsons Old Yeller Essay -- Fred Gipson Old Ye

Responsibility in Fred Gipson's Old Yeller Responsibility may be defined as "a form of trustworthiness; the trait of being answerable to someone for something or being responsible for one's conduct." (www.thefreedictionary.com) Responsibility is shown all through Fred Gipsons novel Old Yeller about a family living in the dangerous wilderness in 1860. The young hard working Travis, his loving mother and the loyal dog Old Yeller all show responsibility. Travis has many responsibilities when his father left for the cattle drive and he must work hard to take care of his family. Papa's chores weren't easy. Marking their hogs was a lot of hard work. Old Yeller and Travis work together to mark all thirty hogs. The job gets dangerous when the two get hurt badly from the mad hogs. In addition to marking the hogs Travis also had to supply food to his family. Killing a deer on the run Travis feels proud and important supplying food to his family. Above all Travis had to keep the varmints out of the corn patch. Again Travis and Old Yeller work together staying up at all hours of the night fighting off the varmints in the corn patch. Travis working hard and his responsibility was not enough for the family. Mama also had to work hard for the family’s survival. Hard work was a big part of the family’s survival but the family also needed loving care supplied by Mama. Mama showed her loving care by keeping her family well fed. When Bud Sanderson comes to claim Old Yeller Mama ma... Responsibility in Fred Gipson's Old Yeller Essay -- Fred Gipson Old Ye Responsibility in Fred Gipson's Old Yeller Responsibility may be defined as "a form of trustworthiness; the trait of being answerable to someone for something or being responsible for one's conduct." (www.thefreedictionary.com) Responsibility is shown all through Fred Gipsons novel Old Yeller about a family living in the dangerous wilderness in 1860. The young hard working Travis, his loving mother and the loyal dog Old Yeller all show responsibility. Travis has many responsibilities when his father left for the cattle drive and he must work hard to take care of his family. Papa's chores weren't easy. Marking their hogs was a lot of hard work. Old Yeller and Travis work together to mark all thirty hogs. The job gets dangerous when the two get hurt badly from the mad hogs. In addition to marking the hogs Travis also had to supply food to his family. Killing a deer on the run Travis feels proud and important supplying food to his family. Above all Travis had to keep the varmints out of the corn patch. Again Travis and Old Yeller work together staying up at all hours of the night fighting off the varmints in the corn patch. Travis working hard and his responsibility was not enough for the family. Mama also had to work hard for the family’s survival. Hard work was a big part of the family’s survival but the family also needed loving care supplied by Mama. Mama showed her loving care by keeping her family well fed. When Bud Sanderson comes to claim Old Yeller Mama ma...

Lrc Paper

1. What are the three ways that students may receive counseling services through the LRC? You can receive counseling from the student center in three different ways- over the phone, in person and online through their online counseling center. 2. What heading are the Health Tools and Health Challenges found under? Health tool and Health challenges can be located under the â€Å"Thriving† heading. 3. Where is the Assess Your Health tool located?To access â€Å"Assess Your Health† tool you go to thriving, then to health tool and assess health tool is located to the right of the page. 4. What are the five categories on the Live Healthy Page? The five categories are How healthy are you, lifestyle change, physical fitness, prevention and screening and lastly tips for healthy living. 5. Where can resources and articles about good nutrition be found on the LRC? Information about good nutrition can be found under healthy eating located in the thriving tab. . What are three of th e health topics that can be found on the LRC? There are many health topics on LRC but three of them are â€Å"action items to lower your blood pressure, action steps for sun protection, and kids in action. 7. What are two categories found under the Medical Care heading? Two categories found under medical care heading our medical and dental care. 8. Where on the LRC would a person find information on addiction and recovery?To find information on addiction and recovery you would go to the Balancing tab and it will be located at the very bottom labeled â€Å"Addiction and Recovery†. 9. Where on the LRC would a person find information about health issues related to aging? You would locate the aging tab and then select Health and there is a lot of information related to health and aging. 10. What are three psychosocial health topics that are available on the LRC? Under balancing and relationships there’s many categories that cover psychosocial health like friendships, rela tionships and divorce.

A Game of Thrones Chapter Eight

BranThe run unexp give uped at dawn. The queer wanted wild squealer at the feast tonight. Prince J dischargerey rode with his dumb name, so Robb had been onlyowed to marry the hunters as well. Uncle Benjen, Jory, Theon Greyjoy, Ser Rodrik, and until straight the queens funny inadequeat br whatever other had each(prenominal) ridden go front endward with them. It was the proceed hunt, after each(prenominal). On the morrow they left lead for the s forwardh.Bran had been left behind with Jon and the girls and Rickon. to a greater extent thanover Rickon was plainly a baby and the girls were only girls and Jon and his savage were now here(predicate) to be found. Bran did non look for him very with child(p). He sen convictionnt Jon was angry at him. Jon tickmed to be angry at of wholly timey 1 these days. Bran did non know why. He was deviation with Uncle Ben to the W both, to touch run aground the Nights Watch. That was almost as beloved as going s ste p to the foreh with the king. Robb was the one they were expiration behind, non Jon.For days, Bran could scarcely wait to be off. He was going to ride the kingsroad on a horse of his own, non a cot exactly a substantial horse. His engender would be the Hand of the poove, and they were going to live in the red stronghold at Kings Landing, the fastness the Dragonlords had built. Old grandma verbalise there were ghosts there, and dungeons where terrible things had been done, and flying lizard heads on the circumvents. It gave Bran a shiver on the nose to think of it, provided he was non afraid. How could he be afraid? His get down would be with him, and the king with all his horses and verbalize s countersignatures.Bran was going to be a horse cavalry himself someday, one of the Kingsguard. Old grandmother verbalize they were the finest swords in all the realm. in that location were only seven of them, and they wore white armor and had no wives or children, scarc ely lived only to operate the king. Bran knew all the stories. Their separates were ilk medicinal drug to him. Serwyn of the Mirror Shield. Ser Ryam Redwyne. Prince Aemon the Dragonknight. The twins Ser Erryk and Ser Arryk, who had died on one anothers swords hundreds of years ago, when brother fought child in the war the singers called the Dance of the Dragons. The White Bull, Gerold Hightower. Ser Arthur Dayne, the stigma of the Morning. Barristan the Bold.Two of the Kingsguard had come matrimony with King Robert. Bran had watched them with fascination, neer quite daring to blab come in to them. Ser Boros was a bald opus with a j beaky spunk, and Ser Meryn had droopy eyeball and a beard the color of rust. Ser Jaime Lannister looked more ilk the knights in the stories, and he was of the Kingsguard in exchangeable slicener, but Robb secure he had fling offed the old mad king and shouldnt compute eachmore. The greatest living knight was Ser Barristan Selmy, Bar ristan the Bold, the passe-partout Com humilitary personnelsder of the Kingsguard. Father had promised that they would ascertain Ser Barristan when they reached Kings Landing, and Bran had been marking the days on his fence, enthusiastic to de cleave, to go across a world he had only dreamed of and begin a life he could scarcely imagine. however now that the choke day was at hand, suddenly Bran tangle deep in thought(p). Winterfell had been the only planetary house he had ever known. His father had told him that he ought to say his fargonwells today, and he had fire. After the hunt had ridden out, he wandered with the castle with his wildcat well at his side of meat, intending to visit the ones who would be left behind, Old Nan and Gage the cook, Mikken in his smithy, Hodor the electrostaticson who smiled so such(prenominal) and overlyk business concern of his pony and neer said anything but Hodor, the man in the glassful gardens who gave him a blackberry when he came to visit . . . and it was no good. He had gone to the stable first, and seen his pony there in its stall, excerpt it wasnt his pony anymore, he was acquiring a real horse and leaving the pony behind, and all of a sudden Bran dear wanted to sit down and cry. He turned and ran off in the first place Hodor and the other stableboys could see the tears in his eyes. That was the end of his fargonwells. Instead Bran spent the morning merely in the godswood, essaying to teach his eat to fetch a foil, and failing. The wolfling was smarter than any of the hounds in his fathers kennel and Bran would fork over sworn he understood any word that was said to him, but he showed very gnomish divert in chasing sticks.He was s manger trying to decide on a name. Robb was calling his Grey Wind, because he ran so fast. Sansa had named hers Lady, and Arya named hers after some old siren queen in the songs, and wee Rickon called his Shaggydog, which Bran panorama was a pretty stupid n ame for a direwolf. Jons wolf, the white one, was Ghost. Bran wished he had thought of that first, even though his wolf wasnt white. He had tried a hundred label in the last fortnight, but no(prenominal) of them sounded right.Finally he got tired of the stick adventure and decided to go growing. He hadnt been up to the depleted tower for weeks with everything that had happened, and this magnate be his last chance.He raced pamperwise the godswood, taking the long delegacy virtually to avoid the pool where the heart tree grew. The heart tree had al directions panic-struck him trees ought not build eyes, Bran thought, or leaves that looked worry hands. His wolf came sprinting at his heels. You stay here, he told him at the base of the sentinel tree come on the armory fence. Lie down. Thats right. right a steering stayThe wolf did as he was told. Bran scratched him behind the ears, indeed turned a track, jumped, grabbed a gloomy branch, and deviceed himself up. He w as halfway up the tree, moving easily from limb to limb, when the wolf got to his feet and began to howl.Bran looked back down. His wolf fell silent, staring(a) up at him through slitted color eyes. A freaky chill went through him. He began to mountain again. Once more the wolf howled. Quiet, he yelled. Sit down. Stay. Youre worsened than Mother. The howling chased him all the way up the tree, until ultimately he jumped off onto the armory crownwork and out of sight.The crownwork bakshishs of Winterfell were Brans minute home. His stimulate often said that Bran could climb before he could walk. Bran could not call in when he first learned to walk, but he could not remember when he climb uped to climb either, so he say it moldiness be true.To a boy, Winterfell was a grey stone labyrinth of walls and towers and courtyards and burrows feast out in all directions. In the older parts of the castle, the halls slanted up and down so that you couldnt even be sure what floor you were on. The place had vainglorious over the centuries standardised some big stone tree, Maester Luwin told him once, and its branches were gnarled and thick and twisted, its root sunk deep into the earth.When he got out from under it and scrambled up near the sky, Bran could see all of Winterfell in a glance. He like the way it looked, library paste out downstairs him, only birds pealing over his head while all the life of the castle went on be wiped out(p). Bran could retinal rod for hours among the shape slight, rain-worn gargoyles that brooded over the First Keep, watching it all the men drilling with wood and brace in the yard, the cooks tending their vegetables in the glass garden, restless dogs running back and forth in the kennels, the silence of the godswood, the girls gossiping beside the wash well. It do him find oneself like he was lord of the castle, in a way even Robb would neer know.It taught him Winterfells secrets too. The builders had not even leveled the earth there were hills and valleys behind the walls of Winterfell. on that point was a covered bridge that went from the stern floor of the bell tower crosswise to the second floor of the rookery. Bran knew nearly that. And he knew you could get inside the inner wall by the south gate, climb troika floors and run all the way just about(predicate) Winterfell through a narrow tunnel in the stone, and then come out on ground level at the north gate, with a hundred feet of wall looming over you. Even Maester Luwin didnt know that, Bran was convinced.His mother was terrified that one day Bran would event off a wall and kill himself. He told her that he wouldnt, but she never believed him. Once she made him promise that he would stay on the ground. He had managed to continue that promise for almost a fortnight, worthless every day, until one night he had gone out the windowpane of his bedchamber when his brothers were fast asleep.He confessed his crime the side by side(p) day in a admit of guilt. Lord Eddard ordered him to the godswood to cleanse himself. Guards were post to see that Bran remained there alone all night to reflect on his disobedience. The future(a) morning Bran was nowhere to be seen. They finally found him fast asleep in the upper branches of the tallest sentinel in the grove.As angry as he was, his father could not help but laugh. Youre not my son, he told Bran when they fetched him down, youre a squirrel. So be it. If you must climb, then climb, but try not to let your mother see you.Bran did his best, although he did not think he ever really fooled her. Since his father would not forbid it, she turned to others. Old Nan told him a story about a bad little boy who climbed too high and was struck down by lightning, and how later on the crows came to peck out his eyes. Bran was not impressed. There were crows nests atop the broken tower, where no one ever went but him, and some durations he filled his pockets with corn before he c limbed up there and the crows ate it right out of his hand. None of them had ever shown the slightest bit of interest in pecking out his eyes.Later, Maester Luwin built a little clayware boy and dressed him in Brans turn and flung him off the wall into the yard below, to examine what would happen to Bran if he fell. That had been fun, but afterward Bran just looked at the maester and said, Im not made of clay. And anyhow, I never fall.Then for a while the guards would chase him whenever they power saw him on the roofs, and try to haul him down. That was the best time of all. It was like playing a game with his brothers, still that Bran alship canal won. None of the guards could climb half so well as Bran, not even Jory. Most of the time they never saw him anyway. People never looked up. That was another thing he want about climbing it was almost like being invisible.He want how it felt too, pulling himself up a wall stone by stone, fingers and toes digging hard into the small crevices between. He always took off his boots and went barefoot when he climbed it made him feel as if he had four hands instead of two. He liked the deep, sweet-scented ache it left in the muscles afterward. He liked the way the air tasted way up high, sweet and cold as a winter peach. He liked the birds the crows in the broken tower, the tiny little sparrows that nested in cracks between the stones, the ancient owl that slept in the dusty loft to a higher place the old armory. Bran knew them all.Most of all, he liked going places that no one else could go, and seeing the grey sprawl of Winterfell in a way that no one else ever saw it. It made the whole castle Brans secret place.His favorite haunt was the broken tower. Once it had been a watchtower, the tallest in Winterfell. A long time ago, a hundred years before even his father had been born, a lightning strike had set it afire. The top third of the structure had collapsed inward, and the tower had never been rebuilt. Somet imes his father sent ratters into the base of the tower, to clean out the nests they always found among the jumble of fallen stones and charred and rotten beams. But no one ever got up to the jagged top of the structure now except for Bran and the crows.He knew two ways to get there. You could climb straight up the side of the tower itself, but the stones were loose, the mortar that held them together long gone to ash, and Bran never liked to put his full free weight on them.The best way was to start from the godswood, shinny up the tall sentinel, and cross over the armory and the guards hall, leaping roof to roof, barefoot so the guards wouldnt hear you overhead. That brought you up to the blind side of the First Keep, the oldest part of the castle, a squat round resistance that was taller than it looked. Only rats and spiders lived there now but the old stones still made for good climbing. You could go straight up to where the gargoyles leaned out blindly over overturn space, a nd cast from gargoyle to gargoyle, hand over hand, almost to the north side. From there, if you really stretched, you could reach out and pull yourself over to the broken tower where it leaned close. The last part was the scramble up the dark stones to the eyrie, no more than ten feet, and then the crows would come round to see if youd brought any corn.Bran was moving from gargoyle to gargoyle with the ease of long habituate when he hear the voices. He was so startled he almost alienated his grip. The First Keep had been empty all his life.I do not like it, a char fair sex was saying. There was a row of windows beneath him, and the voice was afloat(p) out of the last window on this side. You should be the Hand.Gods forbid, a mans voice replied lazily. Its not an honor Id want. Theres far too frequently work involved.Bran hung, listening, suddenly afraid to go on. They might glimpse his feet if he tried to swing by.Dont you see the danger this puts us in? the womanhood said. Robert loves the man like a brother.Robert can barely take his brothers. Not that I blame him. Stannis would be enough to give anyone indigestion.Dont play the fool. Stannis and Renly are one thing, and Eddard Stark is quite another. Robert allow for listen to Stark. Damn them both. I should have insisted that he name you, but I was certain Stark would refuse him.We ought to count ourselves fortunate, the man said. The king might as easily have named one of his brothers, or even Littlefinger, gods help us. Give me true enemies rather than ambitious ones, and Ill sleep more easily by night.They were talking about Father, Bran realise. He wanted to hear more. A few more feet . . . but they would see him if he swung out in front of the window. We will have to watch him carefully, the woman said.I would sooner watch you, the man said. He sounded bored. Come back here.Lord Eddard has never taken any interest in anything that happened south of the Neck, the woman said. Never. I tell you, he means to move against us. Why else would he leave the bed of his power?A hundred reasons. Duty. Honor. He yearns to write his name large across the book of history, to get extraneous from his wife, or both. Perhaps he just wants to be warm for once in his life.His wife is Lady Arryns sister. Its a wonder Lysa was not here to greet us with her accusations.Bran looked down. There was a narrow ledge beneath the window, only a few inches wide. He tried to lower himself toward it. Too far. He would never reach.You fret too much. Lysa Arryn is a frightened cow.That frightened cow dual-lane Jon Arryns bed.If she knew anything, she would have gone to Robert before she fled Kings Landing.When he had already agreed to foster that welcome mat son of hers at Casterly Rock? I think not. She knew the boys life would be guarantor to her silence. She may grow franker now that hes honest atop the Eyrie.Mothers. The man made the word sound like a curse. I think birthing does somethin g to your minds. You are all mad. He laughed. It was a bitter sound. let Lady Arryn grow as bold as she likes. Whatever she knows, whatever she thinks she knows, she has no proof. He paused a moment. Or does she?Do you think the king will select proof? the woman said. I tell you, he loves me not.And whose fault is that, sweet sister?Bran studied the ledge. He could drop down. It was too narrow to land on, but if he could catch hold as he fell past, pull himself up . . . except that might reconcile a noise, depict them to the window. He was not sure what he was hearing, but he knew it was not meant for his ears.You are as blind as Robert, the woman was saying.If you mean I see the very(prenominal) thing, yes, the man said. I see a man who would sooner die than meander his king.He betrayed one already, or have you forgotten? the woman said. Oh, I dont renounce hes loyal to Robert, thats obvious. What happens when Robert dies and Joff takes the throne? And the sooner that comes t o pass, the safer well all be. My husband grows more restless every day. Having Stark beside him will only make him worse. Hes still in love with the sister, the savourless little dead sixteen-year-old. How long till he decides to put me aside for some new Lyanna?Bran was suddenly very frightened. He wanted nothing so much as to go back the way he had come, to find his brothers. Only what would he tell them? He had to get closer, Bran realized. He had to see who was talking.The man sighed. You should think less about the future and more about the pleasures at hand.Stop that the woman said. Bran heard the sudden slap of flesh on flesh, then the mans laughter.Bran pulled himself up, climbed over the gargoyle, crawled out onto the roof. This was the blowsy way. He travel across the roof to the next gargoyle, right above the window of the room where they were talking.All this talk is getting very tiresome, sister, the man said. Come here and be quiet.Bran sat astride the gargoyle, ri diculousened his legs around it, and swung himself around, upside down. He hung by his legs and slow stretched his head down toward the window. The world looked strange upside down. A courtyard swam light-headedly below him, its stones still wet with run snow.Bran looked in the window.Inside the room, a man and a woman were wrestling. They were both naked. Bran could not tell who they were. The mans back was to him, and his body screened the woman from view as he pushed her up against a wall.There were soft, wet sounds. Bran realized they were kissing. He watched, wide-eyed and frightened, his breath tight in his throat. The man had a hand down between her legs, and he must have been hurting her there, because the woman started to moan, low in her throat. Stop it, she said, detail it, stop it. Oh, please . . . But her voice was low and weak, and she did not push him away. Her hands hide themselves in his hair, his tangled golden hair, and pulled his face down to her breast.Bra n saw her face. Her eyes were close and her mouth was open, moaning. Her golden hair swung from side to side as her head moved back and forth, but still he recognized the queen.He must have made a noise. Suddenly her eyes opened, and she was staring right at him. She screamed.Everything happened at once then. The woman pushed the man away wildly, shouting and pointing. Bran tried to pull himself up, change shape double as he reached for the gargoyle. He was in too much of a hurry. His hand scraped uselessly across placid stone, and in his panic his legs slipped, and suddenly he was failing. There was an instant of vertigo, a dysphemistic lurch as the window flashed past. He shot out a hand, grabbed for the ledge, lost it, caught it again with his other hand. He swung against the building, hard. The strike took the breath out of him. Bran dangled, one-handed, panting.Faces appeared in the window above him.The queen. And now Bran recognized the man beside her. They looked as much alike as reflections in a mirror.He saw us, the woman said shrilly.So he did, the man said.Brans fingers started to slip. He grabbed the ledge with his other hand. Fingernails dug into unyielding stone. The man reached down. retain my hand, he said. Before you fall.Bran seized his arm and held on tight with all his strength. The man yanked him up to the ledge. What are you doing? the woman demanded.The man snub her. He was very strong. He stood Bran up on the sill. How old are you, boy?Seven, Bran said, shaking with relief. His fingers had dug deep gouges in the mans forearm. He let go sheepishly.The man looked over at the woman. The things I do for love, he said with loathing. He gave Bran a shove.Screaming, Bran went backward out the window into empty air. There was nothing to grab on to. The courtyard rushed up to accept him.Somewhere off in the distance, a wolf was howling. Crows circled the broken tower, waiting for corn.