Income Tax Contribution

Chapter – I – Introduction 1. 1-Focus of the Study This is the age of management information system (MIS) in the business world, which enables management to provide the appropriate information at optimal cost so manager can manage in private as well as government organizations. MIS can be defined as the system, which provides proper information that helps management to take management decisions in a timely fashion. Therefore the information served by management information system is very crucial for a proper management of a business organization. In a process of receiving information from various sectors, MIS use various sectors. As well as we can find the position of income tax in government revenue. Income tax is the main source of government revenue. If high sources of income tax in government revenue, government can make good development, economic planning for development of the nation. After knowing about the contribution of Income tax in government revenue of Nepal, we can find the strength and weakness of the government functions and method of raising the revenue. < There are various sources of government revenue. Income tax, VAT, custom duty, foreign aid, internal and external loan are the main sources. There are various users and interested person and sector of Income tax in government revenue. Government is the main interested and handles body of income tax. Government can make suitable policies, acts and rules for increasing the government revenue. In current situation, government must have sufficient revenue for developing the nation. At present government expenditures is gradually increasing but government revenue is not satisfactory. The trend of income tax in government revenue is not satisfactory up going, even it’s going down some years. Thinking of taxpayer towards the tax is not positive. The study of income tax shows the performance and contribution of taxpayers. Nepal has adopted mix economy. So there is equal contribution of private and public sector for economic development as well as government revenue. The overall performance of government and taxpayers reflected on contribution of collection of income tax in government revenue. Government and financial policymakers can make suitable policies and rules for collection of high income tax from organizations. Analysis of income tax in government revenue is the mean of financial and accounting interpretation. We can say that analysis of income tax in government revenue is meaningless until and unless it is properly analyzed, interpreted and taken any corrective actions to the best way. Therefore the analysis and interpretation part of government revenue is fulfilled by the analysis of income tax. The idea of introducing income tax in Nepal originated along with the first ‘Budget’ on 21st Magh 2008 B. S. (1952 AD). The first elected government finally introduced ‘Business profit and Remuneration Tax Act 2017’ to promise income tax on remuneration and business profit in Nepal. The ‘Business profit and Remuneration Tax Act 2017’ had very narrow coverage that income tax was imposed only on business profit and remuneration. Since this act could not cover all the sources of income, the ‘Nepal Income Tax Act 2019’ replaced it after two years to avoid such drawbacks. After a year, ‘Nepal Income Tax Rules 2020’ were enacted with the view of implementing the objectives of the income tax act. According to the changing condition this act was also incapable in fulfilling the needs of changing time, it was replaced by another, ‘Income tax Act 2031’. In the course of development and modernization of income tax system, the new ‘Income Tax Act 2058’ has been enacted. Similarly, the new ‘Income Tax Rules 2059’ have been enacted for the effective implementation of the objectives of the Act. The study will cover the analysis and interpretation of all activities related to income tax such as income tax from Business income, Investment income and Employment income. Main purpose of the study is to find out the relationship between income tax and other sources of government revenue, the trends of collection of income tax, contributing part of income tax in government revenue and to point out the reasons of low collection and imposed of income tax. 1. 2-Statement of the problem Income tax is the main source of government revenue. For the development of nation, every government needs high revenue. For higher the revenue, the main sources is income tax. The economy of a country flourishes with the flourish of government revenue and collection of income tax and it deteriorates with unsatisfactory performance of Government function in the country. Therefore periodical review and analysis of Income Tax in the country is very essential. Performance of Income Tax is very constructive for all stakeholders closely attached with the government revenue as well as for a prosperous economic future of the country. Generating income by any individual or institution is the main sources of income tax. If income is favourable then collection of income tax is also favourable. Lower contribution of income tax in government revenue negatively affects the country’s development. The variation of income tax contribution brings the variation of government revenue and government development function. Country’s economic development and government revenue are the closely related parts. For higher revenue, economic development is necessary and for better economic development of a country, high government revenue is necessary. Nepal is a landlocked country. The trend of collection of income tax is not satisfactory. As maintained above, sustainable economic development and good political environment is necessary for growth the income. Income is source of income tax. Currently, political situation of Nepal is not good. From one decade it’s being worse. Here is no good environment for income generating functions. Previously running organizations also can’t perform better. They are going downwards. Individual income is also not a good increasing trend. It affects directly income tax and government revenue as well as government activities. The data of income tax may suffer a lot in lack of proper view and analysis practice of it. Currently contribution of income tax in government revenue of Nepal may not sufficient for development of nation. At the analysis period of data income tax collection remained below the expected level due to various national and international level. Therefore, this research study is concentrated on trend of income tax collection to review and analysis the contribution in government revenue and to draw recommendation for coming period. 1. 3-Objective of the study 1. 3. 1 General Objective To analyze the contribution of Income tax in the government revenue of Nepal. 1. 3. 2 Specific objective To measure the ability of income tax to meet the government current requirement. †¢ To measure the ability of income tax to meet the government long term planning and policies. †¢ To measure the operating efficiency and ability to ensure for adequate government revenue. †¢ To analyze the problems of revenue collection from Income Tax. †¢ To suggest some measures for the improve ment of Income Tax collection. 1. 4 Signification of the study There are many institutions and individual that many contribute for government revenue by income tax. But their ability and willingness is not so good. The proportion of income tax in government revenue is not appropriate. The trend of income tax collection also is not sustainable and satisfactory. Much income tax acts and rules were implemented and many of are active at present. But they are not properly implemented. For many of these problem there is best alternative to analysis the trend and contribution of income tax in government revenue. 1. 5 Research Questions For the effective performance and result of the study and to state the findings in a core and precise form, the important research questions have been structured: 1. What is the state of income tax collection? 2. What is the proportion of income tax income for government revenue? 3. What is the trend of income tax collection? 4. What are the findings for coming days? 1. 6 A brief survey of the related literature The related theoretical and previous studies review will be made later on while writing the thesis. Main of these is: †¢ Budget speech of many fiscal years †¢ Performance Review of public and private Enterprises †¢ Economic survey of many fiscal years †¢ Statement of Income and Expenditure of many fiscal years †¢ Statement of Revenue of many fiscal years Different Acts, Rules and regulations, Ordinance and Circulars related to Income Tax †¢ Related Research, Thesis, Articles, Journals, Books, Web site etc. 1. 7 Limitations of the Study The study on â€Å"Contribution of income tax in the government Revenue of Nepal† is not free from the following limitations: i) This study is based on financial stateme nts, Economic surveys, Statement of revenue and Income and expenditure, which are subject to limitation of many National and International causes. ii) This study is based on past data’s which are provided by IRD or published. ii) The various methods and formulae are been taken as standard formula, which are worked out on the basis of different items and conditions. iv) Mostly secondary data are analyzed. v) The area of income tax is very wide, so all the part of it may not be covered. vi) Being a student, different types of resource constraint is another important factor, which has limited the scope of the study. Chapter-II-Research Methodology 2. 1 Research Design A research design refers to the conceptual structure within which the research is conducted. The research design is the arrangement of conditions for collection and analysis of data in a manner that aims to combine relevance the research purpose within the economy and easy to procedure. This study is basically both in analytical and descriptive. 2. 2 Data collection procedure For the study, secondary data will be collected from IRD, Budget speech, Economic survey, Statement of Income, Income and Expenditure and from other related sources. The secondary data related to income tax and revenue are basically from last fifteen years. 2. 3 Tools for analysis To conduct the study, management and statistical tools such as ratio analysis, trend analysis, correlation regression analysis, variation, weights, diagram, graphs etc. will be used as required by the study. 2. 4 Methods for analysis and presentation Various results will be calculated by using various management and statistical tools, and formula, which are required for this study. Then the data will be presented on suitable tables, diagrams, graphs and formats with the help of different suitable computer software on the basis of which necessary interpretation and explanation will be drawn. 2. Plan of work The study will be carried out on sequential order, which will be five chapters. The first chapter will begin with the introduction of the study, followed by review of literature, research methodology, presentation and analysis of data and conclusion and recommendation in second, third, fourth and last fifth chapters respectively. 2. 6 Bibliography 1. Amatya, S. K. , Pokharel, B. B. and Dahal, R. K. (2004), Taxation in Nepal, M. K. Publisher and Distributors, Kathmandu, Nepal. 2. Budget speech of the Fiscal Year 2055/056 to 2060/061. 3. Economic Survey of the Fiscal Year 2055/056 to 2060/061. . Income Tax act, 2031(1974) and Income Tax act, 2058 (2002) 5. Income Tax Rules, 2059. 6. Income Tax, Circular Collection 2055/56 to 2060/61. 7. Statement of Income and Expenditure of the Fiscal Year 2055/056 to 2060/061. 8. Statement of Revenue from 2055/56 to 2060/61. 9. Wolf, H. K. , and Pant, P. R. ,(2002), SOCIAL SCIENCE RESEARCH AND THESIS WRITING, Buddha Academic Publishers & Distributor Pvt. Ltd. , Kathmandu, Nepal. 10. Web sites : http://www. ird. gov. np/index1. php http://www. taxresources. com/ http://www. asosai. org/journal1993/revenue_auditing_in_nepal. htm

Compare and contrast of feudal systems in Japan and Europe Essay

Japanese feudal system during the Kamakaru Shogunate from 1100 to 1868 and Europe’s feudal system during the middle ages from the 800’s to the 1600’s were similar regarding warriors and weapons, considering that they were based on similar codes of conduct and weaponry, were similar in their socio-political division that had a similar hereditary hierarchy, but the treatment of women differed in that women were allowed to serve in Japanese warrior class but not in the European’s. European knights were very similar to the Japanese samurais; not only were they similar in their codes of conduct, but they had similar weaponry. The Knights were based on Chivalry which consisted bravery, respect and honor. The Samurais followed a similar code of conduct called bushido meaning â€Å"the way of the warrior† which consisted of loyalty, bravery in the martial arts, and honor until death. The similarity in their weapons was the use of swords, horses, small knife s, and armor. Although Europeans had a much heavier armor made of metal which immobilized knights, Japanese armor can still be compared to the armor of the knights. Reasons for this similarity is that both systems were faced with constant warfare, and their conducts were somewhat based on religion although Japan basing bushido from Confucianism and Europe basing chivalry from Catholicism. The socio political divisions of Japan and Europe are similar in that they are both stratified hierarchy. They both had hereditary classes of nobles, warriors, and peasants and serfs. Constant warfare in both Japan and Europe made the warrior class the most prominent. In Japan, since the Mongols wanted to attack the Japanese were always prepared and lived in terror. Japanese and Europeans also built protective castles. Like in Europe the kings gave land fiefs to vassals, Shoguns distributed land to his followers. In both feudal systems warriors served local lords. While lords offered payment and protection vassals provided loyalty. Fiefs of land were given in return for military service and therefore knights gained lands from lords as payments for their militar y service. Although similar to Europe, Japanese feudal system did not pay samurais with land, but instead paid them a ratio of the earnings from taxing the peasants; usually the Daimyo taxed peasants and owned land. As stratified hierarchies, both had a lowest class who were serfs in Europe and peasants in Japan. In both regions, serfs and peasants were heavily taxed and toiled. One reason for the similarity in stratification was that both Japan and Europe were  decentralized. Although Japan and Europe had similarities in their warriors, weaponry, and socio political stratification, the treatment of women varied in each region. Women in Japan were treated more equally; they were able to join the samurai army and were expected to act like a samurai and be strong like men, even if it meant dying after losing a battle. Unlike the costume of Japan, Europeans saw women as fragile, and delicate who were to be protected by chivalrous men.

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Airline Supply Demand Curve Airline industry provides us air transportation that improves our lives by shortening the time it takes us to reach a destination and also deliver goods. Airline industry undergoes oligopoly market, where only a few sellers that provide similar products or services but differentiated in the branding and the promotion method. Basically, there are four main categories in the airline industry, which is international, national, regional, and cargo. International flights provide services between countries; both national and regional flights are domestic flights within a country, but regional flights have shorter distance compare to national flights; cargo is mainly for the use of transport goods. In this assignment, we are going to briefly explain the determinants and the changes in market condition that affect the demand and supply of the airline industry. There are few determinants that will cause a change in the supply demand curve in the airline industry. Determinants on demand curve . The first determinant is income. When a country experiences a growth in the economy, the average income of citizens will increase. In this case, air ticket plays a role as a normal good, this is because an increase in the income will lead to an increase in the demand of air ticket purchased, one example is families might travel more often as they are in good economic condition. The second determinant is prices of related goods, where a change in price of a good might affect the demand of the other good. In the airline industry, the price of fuel has a direct influence to the demand of air ticket. When the price of fuel increases, airline industry has to increase the price of air ticket to maintain its revenue. Therefore, the fuel price and the demand of air ticket have a relationship of complements, where increase in the fuel price leads to a decrease in the demand for air ticket. However, in some special cases especially during a decline in the economy, the airline industry will not raise the price of air tickets because the customers would scare away. Therefore, the demand of air tickets is also quite dependent to the condition of economy. The third determinant is number of buyers. The more the buyers in the airline industry, the demand of air ticket will be higher. When a promotion is held by the industry airlines, there will be more buyers on the purchase of air ticket. This is because the air tickets normally sell at a lower price to attract more customers especially during a not-so-peak season. Thus, the demand or air tickets will increase and the airline industry will gain more profits even though the air tickets are selling at a lower price. The last determinant is expectation on future income and future price, which means the prediction of consumers on how much they will earn and the value of a good in the future. For example, if the economy has a positive development, where people expect a higher income in the future, they might go for a vacation a nd shift the demand curve of air ticket to the right. However, if they realize there will be an increase in price of air ticket in the future probably due to peak season, they will choose to purchase now then later and cause the demand curve to shift to the right.

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Three question - Essay Example Thus, I participated in this sales internship program in order to improve and perfect my communication and strategic thinking skills. As a sales intern, i had the responsibility of elaborating the various products to customers. Additionally, I had to convince them to purchase the insurance products. This challenge motivated me to adapt and try to transform my personality. A good salesman listens to what his or her customers say. Therefore, I tried to develop good listening skills. A lot of people do not comprehend what the other individual is saying. This can be as a result of minute concentration. I learned to concentrate fully when my clients were speaking. As such, I got to know about their needs better. A better understanding of their needs gave me an upper hand in convincing them to purchase my products. It’s not just listening to the client’s voice that enabled me to excel in my sales, but also watching their body language. I learnt to recognize when a client seemed disinterested or when I lost him/her. For example, a client is disinterested if he or she constantly interrupts my conversation. In addition, constantly looking at his/her phone is a clear indication that the client is not i interested in the company products. To convince them and gain their trust, I learnt how to speak slowly, concisely, and have all the information at my fingertips. Having polite catchy exit phrases is another way to endear yourself to a client. For example, â€Å"maybe I ought to come back at a later time sir/; madam† is a sure way of dismissing a client politely. This polite way will enable them to come back to you at another time. Therefore, good communication skills are a vital and critical aspect in a sales environment. Prior to undertaking this exercise, my introvert personality had a massive impact on my expressions. I seldom shared what I was thinking. However,

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Review - Article Example However, not only were their actions racist, albeit disguised thinly, â€Å"[b]ut the new policies were also deeply embedded in widespread and widely shared assumptions† (Kessler-Harris 2010, 437) that can only be classified as sexist. Those busy in reforming the law made it clear that they were more interested in safeguarding what was, then, classic American way of life, than safeguarding the rights of all. The reforms that were proposed sought to take contributions from all working people, yet it did not give back the money as Social Security to all who had contributed. Families of men, and then too those belonging to certain occupations, were entitled to the money in case of the death of the man. However, what is interesting is that widows who remarried or who did not have young children and had not reached the age of 65 yet were excluded. Moreover, the social security of a widow â€Å"was to be reduced or eliminated if her earnings exceeded fifteen dollars a month† (Kessler-Harris 2010, 439). In order to win over the racists who were still present in Congress, the reformers also kept in hidden clauses that ensured that colored workers will not be entitled to the Social Security money. Fields of employment which were predominantly black, like agricultural workers, were excluded from the entitlement list. The reformers excluded household workers from the list of the entitled class of workers, and with 90% of the household working force being female and 45% of it being black (Kessler-Harris 2010), they not only excluded women, but caused the black women a double jeopardy of sorts, as most of the men in their family were already excluded based on the racist reforms. Of course, this clearly suggests that they thought a woman was to be subservient to a man and it was the duty of the man to provide and for a woman to take care of the home. Therefore, a widow who remarried or who had old children had someone else to look after her and so was not considered entitled.

Marketing Plan for M&S Food Retails Sector Assignment

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Portrait of an Artist as a Young Man Essay Example for Free

Portrait of an Artist as a Young Man Essay I found the novel Portrait of the Artist as a Young Man very difficult to read at first, and could make very little sense of it. After doing some background research I have some to understand some of the motives of Joyce, from which it seems that the difficulty was not due to any shortcoming on my part, because I know that that even the most sympathetic critics have faced the same difficulties. Joyce does not intend to offer a conventional narrative. Indeed his motive is to deconstruct convention. The protagonist of the novel is described as relinquishing all forms of convention, in his effort to forge for himself a new existence in the capacity of a true artist. But Joyce does not want to offer this theme in the conventional mode either. Not only the substance, but the means and the language must also be suffused by the same theme. In its effort not to depend on any cultural norms, it employs the method of â€Å"stream of consciousness†. This is the technique where raw consciousness of thought is seen as the basis for truth, and it is meant that these thought patterns be transposed directly onto the page. It is not to effect realism, as might be thought at first hand. Realism is art is a very conscious and calculating mode. The underlying philosophy is better described as existentialism. It recalls the existential philosopher Jean Paul Sartre’s epithet â€Å"existence precedes essence† (22). The existentialists aim to understand pure existence, which is yet without essence, or form. It describes exactly the passages in the Portrait which employ the stream of consciousness method. From this point of view I found that a second reading was much easier, only because I was more aware of the motivations of the writer. Another mode which comes to mind is modernism. T. S. Eliot is said to be the instigator of modernism with his 1922 poem â€Å"The Wasteland†. This poem presents us with fragments from the literary cultural tradition of the West, but in a haphazard way, without any seeming coherence, as proclaimed in the poem itself, â€Å"These fragments I have shored against my ruins† (Eliot 69). Eliot himself admitted that he wrote the poem as a reaction to catastrophe of the Great War, and tried to convey its impact on the Western psyche in general. He believed that conventional art forms had become meaningless in â€Å"the immense panorama of futility and anarchy which is contemporary history† (qtd. in Sigg 182). The modernist genre that sprung from this poem can be said to be characterized by futility, and the search for transcendental meaning. Despite various points of similarity is it wrong classify Joyce as a modernist. Not only does the Portrait appears well before the publication of â€Å"The Wasteland†, it is also composed well before the onset of the Great War, and therefore cannot have been motivated in exactly the same way. Neither is it fragmentary and incoherent in the way Eliot’s poem is. It is framed by autobiography, and therefore possesses overall coherence. Eliot’s is a despairing cry of futility. The protagonist of Joyce also comes across the futility of all conventional norms, but in the end the novel is not characterized merely by despair. The protagonist discovering himself as an artist represents hope in the end. The novel describes the several stages by which it protagonist Stephen Dedalus discovers himself as an artist. In the process he takes refuge in the conventional identities provided by society in the various stages of his growing up. But Stephen is meant for greatness, and the conventional identities are only refuges for mediocrity, and this is what he discovers time and time again. The transiton from one stage to the next is marked by epiphanies – sudden bouts of realization that transform the inner self. Apart from the many minor epiphanies that accompany the growing young man, there are two major such occasions. The first is his discovery of conventional faith. The second occurs when he comes to realize that the Church is a restricting influence, and that he must escape if he is to express himself as an artist. It occurs when he must make a choice between training to be a Catholic priest, or to enter the secular domain of university. He opts for the second choice. It is a major decision, but does not yet entail that he is free to become an artist. University opens up to him a diverse array of ideologies. Stephen comes to realize that none of the ideas that academia has to offer are able to address his inner longing towards creativity. His goal, as he expresses at the very end of the novel, is to â€Å"to forge in the smithy of [his] soul the uncreated conscience of [his] race† (276). His final realization is that the conventional mode of Irish existence is lacking in conscience. And as an artist he has understood his role as to make up for this fundamental lack. It is a role of heroic proportions, and which only the artist is able to undertake. So the creativity which Stephen intends in not mere self-expression, it is towards creating a conscience for his race. There are many occasions while he is growing up in Dublin when he comes to realize that there is something fundamentally lacking in what society has to offer him. In school it appears as if the appreciation of his peers is the highest goal, and he is in awe of the bullies of the classroom who command attention. On one occasion he is dealt with a caning from a teacher which he didn’t really deserve. He classmates challenge him to take action, and to report the teacher to the headmaster. Up to this point he seems unable to stand up for himself, yet he takes on the challenge of his peers to go up to the headmaster’s room all alone, and puts his case forthrightly. To his peers he is instant heroes, and they hoist him up in the air together. The striking aspect of this incident is that the glory does not register with Stephen. Even while he is being hoisted, he wants to escape their grip, and when the cheers have died down he feels himself to be an outsider just as before. On the occasion when he is first allowed to attend Christmas dinner with the adults, he observes a vicious argument taking place with politics and religion mixed in. It centers on the Catholic Church’s demonizing of Charles Stuart Parnell, who had led the movement Irish independence from the British. Parnell’s fortunes reversed when it was found out that he was involved in an affair with a married women, which was considered sacrilege in the strictly Catholic society that Ireland was. In the argument Stephen’s aunt is on the side of religious authority, while Stephens’s father and the outsider Mr. Casey argue for politics. However little Stephen understands of this argument, if gives him a foretaste of corruption in high places. But more than this he comes to realize shallowness and brittleness of family life that can be unsettled by cheap religious and political talk. It marks the beginning of Stephen’s moving away from family and tradition. He comes to realize later on that his father is totally unconnected to modern life, and merely engages in nostalgia, drunkenness and superficiality. Stephen renouncing of his family is the first step towards the rejection of convention as a whole. As be becomes more alienated from his family he starts to visit prostitutes, and in general gives himself up to a life of secret sin, even though he is wracked by guilt inside. Another moment of epiphany takes place when he is overcome by a sermon delivered by the college rector. In the meantime he had become strangely drawn towards the Virgin Mary, and when the rector delivers fiery and graphic accounts of hellfire and damnation, Stephen is genuinely terrified from the depth of his soul. None of the other college students are effected at all, and here his outsider status impinges on him once more. The upshot is that he surrenders himself to the austere religious existence, so much so that when the time comes for him to leave college he is nominated for a scholarship for priesthood. By this time Stephen has come to realize that conventional religion does not answer his quest for inner harmony, and so he decides to turn down the offer, and to enter university instead. Shortly after he experiences another moment of epiphany on the beach, when he observes a young lady wading in the water, and he is overcome by a sense of natural beauty. He realized that his true quest is for aesthetic beauty, and that he must carry it on â€Å"among the snares of the world† (Joyce 175). He has not yet realized himself as an artist, and at university he is accosted by the secular ideologies that go up to make convention. In his discussion with his friends he tries to emphasize the importance of leaving all forms of convention behind, but they are far too immersed in the established mode to take his point. He is close to Cranly, to whose sympathetic ear he divulges his artistic longings. Cranly warns him that he is destined for loneliness, but this does not deter Stephen. In this phase he gradually becomes aware that his true identity is contained in his latter name ‘Dedalus’, and not his first ‘Stephen’ (linked to the first Christian martyr). Dedalus is the mythical ‘great artificer’ who uses his art to escape from confinement by King Minos. The myth says that he learnt to fly, and he allowed his son Icarus to fly first, who became too venturesome and flew close to the sun, which it melted his waxed wings and he fell to his death. Joyce is comparing the previous existence of Stephen to Icarus, and his tenure with religiosity is compared to Icarus’ foolhardy ascent. The person who has survived is now compared to Dedalus. He sees in the name a â€Å"symbol of the artist forging anew in his workshop out of the sluggish matter of the earth a new soaring impalpable imperishable being† (Joyce 163). There are two striking points that emerge from this novel. First there is the innovative use of language regarding the â€Å"stream of consciousness† technique. Writers who followed in the footsteps of Joyce enthused in this new technique, which reflected so well the fragmentary character of modern existence, and its emphasis on existence above outmoded forms. Virginia Woolf says, â€Å"Let us record the atoms as they fall upon the mind in the order in which they fall, let us trace the pattern, however disconnected and incoherent in appearance, which each sight or incident scores upon the consciousness† (qtd. in Zwerdling 14). Other critics stress the symbolism, which occurs at many levels and suffused throughout the novel. Apart from the Dedalus connection, Tindall discovers identification with Christ on the one hand, and with Lucifer on the other (Stephen is made to utter Lucifer’s words â€Å"I will not serve†) (10). But such analyses must not allow us to lose sight of the original theme, which is that of nonconformity to convention. In fact, Joyce message chimes with that of Ralph Waldo Emerson: â€Å"Whoso would be a man, must be a nonconformist† (21). Emerson was voicing the ethos of the modern age, whereas Joyce is presenting it as the sublimation of artistic endeavor. In conclusion, though difficult to read, Joyce’s Portrait is a novel worth making the effort for. Through his novel literary techniques he is trying to redefine literature so that it becomes relevant to the modern age characterized by fragmentation and alienation. Apart from the strained techniques, the novel is also worthy for its rich symbolism, which exists on many planes, and for the significant allusions to literature and culture. It is not only an autobiographical and ‘coming of age’ novel, but it also makes a noble attempt to diagnose and correct the fundamental malaise of the modern age.

Analytic Report - Outsourcing Essay Example for Free

Analytic Report Outsourcing Essay Offshore outsourcing, the sending of jobs to lower wage countries, has become a very popular practice amongst U. S. companies seeking ways to cut back on their operating costs. The idea of outsourcing has made for a highly emotional situation because of two dramatically different effects: it leads to layoffs and dislocations for workers. Well-educated workers in other countries are willing to work for a fraction of the wages paid to Americans, resulting in massive savings for American companies. The U. S. mports goods that would cost higher to produce domestically, and it creates and sells to other countries goods that would cost more for them to create on their own. The immediate problem resulting from outsourcing jobs is workers in the U. S. can become unemployed. The problem that causes a debate over outsourcing is even though it promises a better life for all involved; it causes hardships on the American workers when they are laid off. Economists argue that outsourcing is a bad choice because of the workers that are being laid off and displaced. In analyzing the Case Study IV-3 IT Infrastructure Outsourcing at Schaeffer (A): The Outsourcing Decision, both sides of the outsourcing debate are well represented. Once the Schaeffer board assigned the highly ambitious growth goals to Reitzel, the Vice President of Human Resources made the recommendation that they outsource some of its IT processes and resources. During the initial evaluation of the possibility of outsourcing, Schaeffer determined what the benefits would be of having a vendor manage their IT. They determined that they would be able to focus on core activities during growth periods, which would help them to meet the goals set forth by the board. Outsourcing IT will allow them to remain focused on those business activities that are important without sacrificing quality or service to their customers. Next, they would be able to achieve reduced overhead costs and better operational control. An outsourcing company could bring better management skills to a company than what would otherwise be unavailable to them. Another added benefit would be staffing flexibility. Outsourcing will allow operations that have seasonal or cyclical demands to bring in additional resources when needed and release them when they are finished. Outsourcing these functions can provide the additional resources for a fixed period of time at a consistent cost. Continuity and risk management would also be greatly improved because when you have periods of high employee turnover which add uncertainty and inconsistency to the operations, outsourcing would provide a level of continuity while reducing the risk that a substandard level of operation would impact the company and its customers. They also determined that outsourcing could help diversify and develop the staff by bringing in people with skills that are needed within the company and by providing training opportunities that had not previously been available for current staff. Once the idea of outsourcing was presented, a task force was created to analyze their current processes and map them in as great a detail as possible. This would help them to determine exactly what their outsourcing needs were going to be. They brought on an outside consultant who provided them with advice on how to proceed as well as detailed templates to assist them in gathering the necessary information to help them create the Request for Proposal (RFP). They determined that they wanted to outsource the data center, distributed computing (all desktops), voice (telephones), data networks, and the helpdesk. It was also determined that they did not want to outsource their development resources. The task force spent a year gathering data and filling out the templates so that they had a complete picture of their current services to better understand their outsourcing needs. They then spent several months preparing a 200-page RFP that could be provided to possible outsourcing vendors. After receiving two strong proposal responses, it was determined that ABC Corporation would be the best fit for Schaeffer’s outsourcing needs. There was a lot of negotiation to be able to bring the price within the needs of the company, but after several weeks of back and forth an agreement was reached. The next step was to get Schaeffer’s top management’s buy-in to the task force’s recommended solution. However, once the task force report was circulated internally, there were a lot of perceived disadvantages raised by its managers. One of the first concerns that was brought up with the consistency and priority of service that Schaeffer would receive. Most outsourced IT contracts are for a relatively long time-period. This is because of the high cost of transferring assets and employees as well as maintaining technological investment. The long time-period of the contract can cause three particular problems. One, difficulties in getting out of a contract if the supplier turns out to be unsuitable; two, problems in foreseeing what the business will need over the life of the contract hence creating difficulties in negotiating new services; and three, almost insurmountable problems in re-creating an internal IT department after the contract period is over or the relationship is terminated. Another major concern that was discussed was the impact to employee morale with the inevitable reduction in Schaeffer IT personnel, where some would be absorbed by the vendor but most would be given a severance package and laid off. And the employees who remain may distrust management after outsourcing because they will become fearful that their position could be targeted next. Administration should treat morale problems seriously and will need to work with staff to rebuild their trust and loyalty. The company is a major employer in the area so the decision to outsource could also have a ripple effect in the community by damaging their reputation. The vice president for finance of the Colbert division brought up the concern that the major benefits of outsourcing would only be beneficial to the Reitzel division whereas the other two divisions would incur additional costs without additional benefits. This concern led to a third alternative being suggested; outsource the IT infrastructure just for the Reitzel division. Based on the information included in the case study for all three alternatives, outsourcing should be the chosen solution. It is the most flexible solution for their growth goals. Outsourcing would allow for them to expand in areas more quickly without all of the time and costs associated with startups. The vendor already has the infrastructure to support the areas that they most want to expand into, allowing for quicker turnaround times in meeting customer needs and wants, especially for new business growth. If they kept the IT in-house, they would need to make a substantial investment of both time and money in expanding their services and support that would be needed for new business and it would need to be done very quickly to be able to meet the goals set by the Board of Directors. If they tried to adopt the third alternative, of only outsourcing the IT for the Reitzel division, it would negate all of the time and cost savings of the consolidation of the divisional IT groups into a shared services solution. It would then cause duplication of work and processes between the in-house IT team and the outsourced group, which would be impactful to the overall costs for all divisions. Each solution had its own pro’s and con’s, and needed to be evaluated against the best interest in achieving Schaeffer’s overall goals in the marketplace. Like it or not, change is an integral part of todays business climate. In the workplace, changes can occur as a result of new thinking, advances in technology, innovation and progress, knowledge and communication, as well as mergers, takeovers, layoffs, and downsizing. A lot of the concerns and disadvantages were voiced after the task force’s recommendation had been developed, presented, and circulated within the company. Communication is key! This could have been avoided by having better communication throughout the life cycle of the whole process, from the information gathering, to the development of the RFP, and the presenting of the final recommendations. A lot of people probably felt blindsided by the proposed solution to outsource the IT infrastructure because they have been conditioned to fear change. We must not lose sight of the fact that change is normal, and most of us will experience unpredictable changes throughout our professional lives. However, there is no doubt that everyone views change from a different perspective than everyone else. Many employees believe that management doesnt understand their side of the story, and managers often feel it is the employees who dont understand why the change is necessary. This is why communication is so vital during any change circumstance. Its been said that lack of communication is the number one reason why relationships deteriorate between employers and employees. Change will require open communication on both sides. None of us want to acknowledge that we doubt our ability to integrate new ideas, use new technology, or adapt to new organizations. We dont even want to think about whats ahead when outsourcing a whole department: new management structure, new processes and procedures, new terminology, new titles and job descriptions, not to mention the loss of longtime co-workers, friends, and family. The more we fight and resist the change, the more painful and frightening the changes will be. Resisting doesnt keep a new idea from taking hold; it simply makes the process longer and more painful. Change will happen no matter what. We will handle it better when we learn to move with the change – not against it. Its natural to fear the unknown and lack of control when it comes to embracing a new concept such as outsourcing that goes completely against the traditional workplace structure. There will be a lot of struggle during the transition period. We know we will have to work a lot harder. Are we willing to let go of the present to embrace the future? We may not know what the future will bring, but we are responsible for what we bring to the future.

Anti-tuberculosis Drug-induced Liver Injury (ATLI) Effects

Anti-tuberculosis Drug-induced Liver Injury (ATLI) Effects Abstract Tuberculosis (TB) is world’s deadliest communicable disease, with 9 million incident cases and 1.5 million deaths globally in 2013. Most of the cases of TB were reported from Asian (56%), and African (29%) continents. In Saudi Arabia the annual incidence rate of TB ranged between 14 and 17/100,000. Two provinces, Makkah and Jazan showed the highest incidence around 20/100,000 over the last one decade. Jazan region showed more than double the incidence rate of TB compared to rest of the Southern province. Jazan share border with Yemen, and receives many illegal immigrants. Studies showed that non-Saudi Arabians had 2-3 times higher incidence of TB than Saudi national. The large number of Non-Saudis came from countries with high incidence of TB such as Bangladesh, Pakistan, India, Indonesia, Philippines, Yemen, Ethiopia, Somalia, Chad, Nigeria and other African countries. The active TB patients can be treated safely and effectively through the directly-observed therapy strategy (DOTS). DOTS is a short course of standard anti-TB treatment which consist of taking drug combinations of Isoniazid, Rifampicin, Pyrazinamide, Ethambutol and Streptomycin for 6–9 months. The drug isoniazid, rifampicin and pyrazinamide have the potential to induce liver damage.This anti-tuberculosis drug-induced liver injury (ATLI) ranges from mild to severe forms, and can even be fatal. The incidence of ATLI during standard anti-TB treatment range from 2.0% to 28.0% according to different populations. Moreover, ATLI reduce the efficacy of anti-TB treatment, as they may cause treatment failure, relapse and drug-resistance which could significantly reduce the effects of TB control. To the best of our knowledge, there is no known published data on the incidence of anti-tuberculosis drug-induced liver injury (ATLI) and risk factors from Saudi population. Identification of patients at increased risk for ATLI is important because hepatotoxicity causes significant morbidity and mort ality and may require modification of the therapeutic regimen. The aim of this study will to estimate the incidence of ATLI and the risk factors associated with anti-TB treatment. The findings of this study will allow us to enhance TB treatment, monitoring and control of the TB in KSA. Introduction Tuberculosis (TB) is world’s deadliest communicable disease, with 9 million incident cases and 1.5 million deaths globally in 2013 [1]. Most of the cases of TB were reported from Asian (56%), and African (29%) continents [1]. In Saudi Arabia the annual incidence rate of TB ranged between 14 and 17/100,000 [2]. Two provinces, Makkah and Jazan showed the highest incidence around 20/100,000 over the last one decade [2]. Jazan region showed more than double the incidence rate of TB compared to rest of the Southern province. Jazan share border with Yemen, and receives many illegal immigrants. Studies showed that non-Saudi Arabians had 2-3 times higher incidence of TB than Saudi national. [3]. The large number of Non-Saudis came from countries with high incidence of TB such as Bangladesh, Pakistan, India, Indonesia, Philippines, Yemen, Ethiopia, Somalia, Chad, Nigeria and other African countries. Patients with active TB disease can be treated safely and effectively through the directly-observed therapy strategy (DOTS) which started in 2000. DOTS is a short course of standard anti-TB treatment which consist of taking drug combinations of Isoniazid, Rifampicin, Pyrazinamide, Ethambutol and Streptomycin for 6–9 months [4]. These drugs effectively kills the bacteria but it induced hepatotoxicity known as anti-tuberculosis drug-induced liver injury (ATLI) [5.tostmann 2008]. The ATLI ranges from mild to severe forms, and can even be fatal. The incidence of ATLI during standard anti-TB treatment range from 2.0% to 28.0% according to different populations. [5,6]. The incidence is higher in the developing countries (8% to 39%), compared to developed countries (3%–4%) (7-11). Moreover, ATLI reduce the efficacy of anti-TB treatment, as they may cause treatment failure, relapse and drug-resistance which could significantly reduce the effects of TB control. [5,6]. Many risk factors have been implicated for ATLI. These include older age, female gender, poor nutritional status, pre-existing liver disease, high alcohol intake, hepatitis B, malnutrition, hypoalbuminaemia and advanced TB (12-16). Inappropriate use of drugs, acetylator status, and recently, immunogenetic factor, have also been implicated (17,18). Infections with hepatitis C virus and human immunodeficiency virus (HIV) have also been said to increase the risk (19). It is very important to understand the risk factors of ATLI, in order to detect the adverse events earlier and deliver timely intervention. The identification of high-risk patients would be useful to allow early detection of hepatotoxicity and reduce the morbidity and mortality of this condition. Hence we plan this study to identify the risk factors associated with anti-tuberculosis drug induced liver injury in patients who receive anti-TB treatment. To the best of our knowledge, there is no known published data on the incidence of anti-tuberculosis drug-induced liver injury (ATLI) and risk factors from Saudi population. The aim of this study will to estimate the incidence of ATLI and the risk factors associated with anti-TB treatment. The findings of this study will allow us to enhance TB treatment, monitoring and control of the TB in KSA. 2. PROJECT OBJECTIVES This study aimed to estimate the incidence and risk factors of anti-tuberculosis Drug Induced Liver Injury (ATLI) in patient receiving anti-TB treatment in Jazan population. 1. To estimate the incidence of abnormal liver function tests (LFTs) in patient receiving anti-TB treatment. 2. To identify the risk factors associated with anti-tuberculosis Drug Induced Liver Injury (ATLI) in patient receiving anti-TB treatment. Review of Literature Incidence The first line drugs used to treat TB were isoniazid (INH), rifampicin (RIF), pyrazinamide (PZY) and ethambutol (EMB). Most of the TB patients tolerate the drugs but some develop hepatotoxicity known as anti-tuberculosis drug-induced liver injury (ATLI). [Forget 2006].The ATLI ranges from mild to severe forms, and can even be fatal. Data from the literature shows that the incidence of ATLI is 3.0% in Canada (Asia population accounted for 42%)[Yee 2003], China 2.5% [Shang 2011], 5.0% in Hong Kong[ Chang 2008], 5.3% in Singapore[teleman 2002], 16.1% in Taiwan [Huang 2003], 9.7% in Malaysia [Marzuki 2008],36% in Japan [Ellard 1978], 8-36 per cent in India [Parthasarthy 1986, Mehta 1990], 13% Iran [Baghaei]. The risk of developing ATLI was fivefold for hepatitis C patients, fourfold for HIV positive patients, and 14 fold for patients co-infected with hepatitis C and HIV [Ungo 1998]. The incidence is higher in the developing countries (8% to 39%), compared to developed countries (3%–4%) (7-11). Moreover, ATLI reduce the efficacy of anti-TB treatment, as they may cause treatment failure, relapse and drug-resistance which could significantly reduce the effects of TB control. [5,6]. Definition of ATLI The criteria for the diagnosis of ATLI in the absence of symptoms is elevation of transaminases up to 5 times the upper limit of normal (ULN) and in the presence of symptoms up to three times the ULN or twice the ULN of bilirubin in the blood [Saukkonen 2006]. Mechanism of toxicity Among Isoniazid, rifampicin, pyrazinamide and ethambutol, the first three drugs have the potential for hepatotoxicity with pyrazinamide (PZA) being the most hepatotoxic followed by isoniazid (INH) and rifampicin.[Yee]Rifampicin combined with PZA is more hepatotoxic than with INH.[ Jasmer 2002]Pyrazinamide contributes significantly to acute liver failure [ Durand 1995].The most important adverse effects of isoniazid are hepatic toxicity and potentially fatal drug-induced hepatitis[Nolan 1999], especially when associated with rifampicin. The frequency of occurrence of isoniazid-associated hepatitis depends on age. Other factors linked to a predisposition to isoniazid-associated hepatotoxicity include alcohol abuse, use of illegal drugs and a previous history of liver disease. Clinical features ATLI usually take place in the first 2 months of treatment but it may happen at any time during the treatment period. Clinical and biochemical features of ATLI are difficult to differentiate form viral hepatitis [Mitchell 1976]. The signs and symptoms of ATLI are jaundice, abdominal pain, nausea, vomiting and Weakness. Risk factors for ATLI Many risk factors have been implicated for ATLI. These include older age, female gender, poor nutritional status, pre-existing liver disease, high alcohol intake, hepatitis B, malnutrition, hypoalbuminaemia and advanced TB (12-16). Inappropriate use of drugs, acetylator status, and recently, immunogenetic factor, have also been implicated (17,18). Infections with hepatitis C virus and human immunodeficiency virus (HIV) have also been said to increase the risk (19).

Comparing the Violin to a Puzzle Essay -- comparison compare contrast

Comparing the Violin to a Puzzle A violin can be compared to a puzzle. Each piece of the puzzle has a unique role in the outcome of the picture, or in this case, the overall sound. The pieces are brought together by both the violin's maker and its player. Just like a puzzle, different persons, when given the same pieces probably will not put them in the same order. This fact accounts for the differences in the designs of master violinmakers and the tonal differences between players. To quote Joseph Wechsberg, " The tone is of course created by the violinist . . . the same violin played by several violinists sounds different in the hands of each player," (45). In spite of the different interpretations of where the pieces should go, if any piece of the puzzle is missing or deformed, the puzzle won't fit together correctly. In order to determine whether or not the pieces are correctly assembled, it is necessary to understand the pieces and their functions. The violin consists of seventy parts: back and belly,two parts each, 6 ribs and inside blocks, 12 inside linings, 24 purflings, 4 pegs and strings, and one each of bass bar, fingerboard, neck, scroll, nut, lower nut, tailpiece, loop, tailpiece button, bridge and soundpost (Bachmann, 58). The shape and design of the instrument is referred to as the "model." The model not only influences the appearance of the violin, but also its acoustic qualities. For the most part, the acoustical effect is limited to the playability of the violin. For example, the shape of the shoulders influences the ease with which high positions, or notes, are played (Curtin). The choice of wood also affects the violin's acoustical properties. Traditionally, violin makers used spruce and maple fr... ...r that the reader will be seduced by the violin's siren song. Works Cited Bachmpedia of the Violin. New York: DaCapo, 1966. Curtin, Joseph. "The Anatomy of a Violin." 16 March, 2003. <http://www.msen.com/~violins/about/anatomy.html> Gough, Colin. "Science and the Stradivarius." Physics World April 2000. <http://physicsweb.org/article/world/13/4/8/1/pw-13-04-09fig5> Ifshin Violins 25 March, 2003. <http://www.ifshinviolins.com/strings.html> Hill, W. Henry, Arthur F. Hill, and Alfred E. Hill. Antonio Stradivari: His Life and Work (1644-1737). New York: Dover, 1963. Johannsson, Hans. 31 March, 2003. <http://www.centrum.is/hansi/construction/> Victor, Andrew. "Bows Magic Wands." 25 March, 2003. <http://members.aol.com/bowedstrings.bows-magicwands.html> Wechsberg, Joseph. The Glory of the Violin. New York: Viking, 1973.

Self management approach at King Fahd University Hospital in Saudi Arab

Self management approach at King Fahd University Hospital in Saudi Arabia There are many diseases in the world that affect patient’s life. WOH has mentioned that chronic conditions might lead to disability in the future which leads to spend a lot of money to treat patients (WHO, 2005). The prevalence of chronic diseases like cardiovascular diseases, obesity, overweight and diabetes has become a great cause of concern for the Saudi Arabian government. In addition, the number of patients with chronic diseases is increasing. The main reasons for that are people in Saudi Arabia have bad lifestyle, unhealthy diet and lack of physical activities (Maheshwari, 2011). To control chronic diseases and prevent patients from getting worse, we need to distinguish between chronic diseases and cute diseases. Chronic condition is one that 'has been (or is likely to be) present for at least 6 months, or is terminal' (The Royal Australian College of General Practitioners 2000). To treat chronic diseases we need to change lifestyle and we need to consider many things such as cost of drugs, availability of the medication, health providers. In addition, all health professional and patients should be aware about self management. Many studies proved that self-management is an important component of effective management of people with chronic conditions. It is a frame work that consists patients, family and health providers. Self management program can improve the quality of life, increasing patients information, decreasing hospitalization and visiting physician, improving patient's behaviors and improving the health care system for chronic diseases (Epping-Jordan et al. 2004). Unfortunately, Saudi Arabia does not have any self management approach to ... ...which may led to increase patient's confidence (self management toolkit 2011).Self management toolkit shows good communication strategies for improving self management in patients with chronic diseases which are engaging the patients, exploring importance ambivalence and collaborative action planning (self management toolkit 2011). The good self model that can be implanted in my service is Flinders model. The Flinders model of chronic disease management has been developed by Dr. Malcolm Battersby and associates at Flinders University in Adelaide, South Australia. There are many reasons for using Flinders model. Firstly, it is a patient-centered care model and easy to be used. Another reason is that it creates a good partnership between health care providers and patients where the patient can be the decision maker and the health care provider can be facilitator.

How to Solve the Foreclosure Crisis Essay -- Economics

There should be a bifurcated targeting of the housing market. The first and main target of the housing recovery needs to be the cautious restructuring of the government sponsored entities—GSE’s—Fannie Mae (FNM), Freddie Mac (FRE) and to a lesser extent FHA. Recent news headlines put the combined total mortgage market share for the FNM, FRE and FHA at seventy-two percent (72%) [i] of the entire industry. The restructuring of those three entities will be a process of dividing their combined debt into at least ten smaller portfolios which individual investors can either incorporate into the existing businesses or form entirely new businesses made up of all or any part of the portfolio(s) they purchase. Each portfolio ideally will represent no more than a 5% to 7% share of the mortgage market so that we no longer have behemoths that are â€Å"too large to fail†. Further, the government will in all likelihood have to guarantee—for a limited period of time and with expectations of profit sharing similar to that of the banking bailouts and in fact the funds the banks are now paying back could be used for the purpose of guaranteeing so as not to offend the public—part of the initial funding that the private enterprises will need and want in order to get their respective pieces of the mortgage market launched. The breakup of these three GSE’s into numerous pieces will help manage the ability of success as it is not likely that all ten pieces will fail and as smaller players are easier to manage this will help increase the likelihood for success. In order for the government to get both the best price/value for each portfolio created from the breakup each of these portfolios should have different levels of mortgage debt risk. This will incr... ...o handle or avert another crisis should one come our way in the future and to return to the tax payer the monies it has already paid to bailing out these institutions. Works Cited [i] A combined market share of 72% for Fannie Mae, Freddie Mac and FHA as indicated by Mortgage Market Note—CIRE Magazine: http://www.ciremagazine.com/article.php?article_id=307 (04/01/2009; 09/14/2009) also see the NPR report at http://www.npr.org/templates/story/story.php?storyId=98285028 (12/17/2008; 09/14/2009) [ii] BretWhissel Mortgage Calculator http://www.bretwhissel.net/cgi-bin/amortize (09/14/2009) [iii] American Institute for Economic Research report http://www.aier.org/research/commentaries/583-update-on-the-house-price-trends (10/16/2008; 09/14/2009) also see the iTulip report http://www.itulip.com/housingbubblecorrection.htm (01/20/2005; 09/14/2009)

First characteristic book Essay

Willa Cather has never published a bad book. Ergo, all of her work is of the same excellence, all of it has the same importance. Speaking about her creative activity it is difficult to divide her heritage into good and bad books. Nevertheless, despite that fact the truth is that Cather’s strongest books are those related to the West, to the land of her childhood. Willa Sibert Cather was born in Virginia, but brought up from the age of 8 in Nebraska, where she was reared among the immigrants. My attempt will be to find out what episodes of Willa Cather’s life had impact upon her work and to prove that this impact was determinative in the formation of mature and internationally known writer worthy being included in contemporary literary canon. Willa Cather was educated at the University of Nebraska, where she studied Latin that may have influenced her graceful Virgilian style. (Daiches, 1951, 34) Later she worked on the staff, then as editor, of McClure’s Magazine in New York from 1906 to 1912. With O Pioneers! , written in 1913, she turned to the Nebraska prairies to relate the stories she experienced, he stories praising the romanticism and difficulties of the life in frontier. She was awarded with a Pulitzer Prize for her novel One of Ours of 1922. Willa Cather would probably be a writer even had she never gone West in her early impressionable years. What kind of a writer, it would be hard to say. In this context James Seaton makes some presumption, namely he refers to the inferior quality of her non-Western books, that we should not have had anything like her present masterpieces, and that America and the world would not have heard of her. (Seaton, 1998, 147) Willa Cather’s best works are indeed the result of cooperation of poetic vision of the artist in words and landscape where each gives to each, the artist giving her chosen country expression and duration forever, the country and the people so identifying themselves with the artist as to become backbone and marrow of her work. Willa Cather’s union with the great table-lands east of the Rockies had prominent effect on her best works. The passion for description of past in Cather’s works is usually explained by critics as the influence of her childhood spent in Nebraska. (Brown, 1953, O’Brien, 1987); and Joan Acocella justly calls Cather â€Å"the elegist of the pioneer period, the repository of what America thinks of as its early triumphs. † (Acocella, 2000, 3) Willa Cather wrote three novels, her so-called prairie trilogy – all based on her childhood in Nebraska. In the 1913 O Pioneers! a young Swedish immigrant, Alexandra Bergson, raises a blooming farm out of the barren Nebraska plain. Then comes The Song of the Lark, in which Thea Kronborg, another little Swede, stuck in another prairie town, dreams of becoming an artist, and actually makes it. And the third is My Antonia, the story of a Czech girl, Antonia Shimerda. Willa Cather takes to her heart the simplest souls of the West, the generous, impulsive, loyal souls of brakeman, ranchman, pioneer, missionary priest and Indian. Willa Cather’s Thea Kronborg, her Claude Wheeler, her Professor St. Peter, her Archbishop carry the pioneers’ flag of endurance into the higher realms, driven on by their imagination and their passion to a more perfect world. Willa Cather’s early resettlement to the West brought about for her, without her striving for it, the revelation of a landscape’s essential beauty and of the particular imprint on it of human sufferings and toil. Her early experience was that factor which encouraged the development of originality and a form of Cather’s writing. The length of that experience is eloquent enough: a child of nine came, saw, and conquered the West; it took a mature woman of some published books behind her to write O Pioneers, Willa Cather’s probably first characteristic book. Willa Cather soon exchanged the prairie for the schoolroom. Nevertheless, the prairie and the pioneers had given her what no school could have given: the first priceless experience of life in the open in a vast untamed country, an experience that is all the more palpable in her novels with eloquent English tongue poetizing beauty of the West, the pioneers’ inarticulate dreams, their stoic acceptance of the inevitable, and their ready answer to the call of adventure.

Federal Administrative Procedures

â€Å"While Section 556 refers to the â€Å"burden of proof,† the APA fails to define the term.  Ã‚   Traditionally courts distinguish between the burden of persuasion and the burden of production, although the term, â€Å"burden of proof† is often used loosely to encompass both.Where distinguished, the â€Å"burden of persuasion† indicates which party must satisfy the decision maker in order to avoid losing on a given issue.   In contrast, the â€Å"burden of production, sometimes called the â€Å"burden of going forward with evidence,† refers to which party must initially come forward with evidence on an issue.   At times, while thesedistinct burdens are often borne by the same party, at times one party may have the responsibility to step forth with evidence concerning some issue (burden of production) while the other party maintains the responsibility to satisfy the decision-maker with respect to that issue (burden of persuasion).There are two c ases that are probative on the issue.   The first is NLRB v. Transportation Management Corp, 462 U.S. 393 (1983) which held that the â€Å"burden of proof† in 556 (d) refers only to the â€Å"burden of production†.The second case, Director, Office of Workers’ Compensation Programs v. Greenwich Collieries, 512 U.S. 267 (1994) reached an opposite conclusion and broke with long-established holdings and the first case, to define that, â€Å"burden of proof† and â€Å"burden of persuasion† are the same and opposite from the â€Å"burden of production†.In the case of EES however, since a federal agency issued the license in the hearing, the federal APA will apply procedures consistent with the procedures established by case law:   the agency has the â€Å"burden of proof† (also, the â€Å"burden of production†) and must come forward with the proof of the issue.   The EES then has the â€Å"burden of persuasion†, and must come forward with evidence that outweighs the agency’s. evidence.2.   Requesting an Administrative Judge under the Florida Administrative Procedures ActThe EES’s request for an administrative law judge would be in response to an initial ruling in the agency’s favor.   Robert C. Downie II   in his article, â€Å"Florida Administrative Procedures Act remedies survey† (Downie II, 2003), explains that a request for an administrative law judge is a challenge to any initial ruling in favor of the agency (which is analogous to our case: the EES seeks to challenge the agency’s decision.In his article Downie II also states that according to Fla. Stat. section 120.569(2)(a):â€Å"All rule challenges are filed at the Division of Administrative Hearings (DOAH) and are assigned to an administrative law judge (ALJ) for a formal evidentiary hearing. A hearing is essentially a non-jury trial. Following the hearing, the ALJ will issue the final order, which may be appealed to the appropriate district court of appeal.Generally, a rule can be challenged on three basic grounds, or any combination thereof: procedural errors, lack of authority, and substantive deficiencies. These grounds collectively are referred to as â€Å"invalid exercises of delegated legislative authority.†3.  Ã‚  Ã‚  Ã‚  Ã‚     The Fairness of the Hearings Process:   Differences between Federal APA andFlorida APAAccording to the federal APA there is a series of steps to determine if adjudication is required.   They are as follows: § 554(a) – The Test: Formal adjudication only required when the agency’s statute requires determination on the record after a hearing. * If so, use  § 556-57.   Then, after determining that formal adjudication is required, certain procedural rules come into play, which according to  § 554 requires the use of procedures typically used at trial.Notice.  § 554(b) Opportunity to reach a settlement.  § 55 4(c)(1) Must be conducted in accordance with  § 556 and  § 557.  § 556 – Addresses the hearing procedures; authorizes use of ALJs ( § 556(b) – (c)) and places the B/P on the agency. Any decision must be based on the evidence in the record.  § 556(d) Also, agency decisions of fact in formal   APA proceedings are reviewed under the substantial evidence standard.   This means that the reviewing court will only hold an agency’s actins unlawful in six instances, when based on a review of the facts the court finds the agency’s actions have been:(1)  Ã‚   unlawfully withheld or unreasonably delayed; and (2)   conclusions found to be— (A) arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law; (B) contrary to constitutional right, power, privilege, or immunity; (C) in excess of statutory jurisdiction, authority, or limitations, or short of statutory right; (D) without observance of procedure required by law ; (E) unsupported by substantial evidence in a case subject to sections 556 and 557 of this title or otherwise reviewed on the record of an agency hearing provided by statute; or (F) unwarranted by the facts to the extent that the facts are subject to trial de novo by the reviewing court.In making the foregoing determinations, the court shall review the whole record or those parts of it cited by a party, and due account shall be taken of the rule of prejudicial error.   APA  § 706However, in contrast as we’ve seen under Florida’s APA, adjudication is required in three circumstances (procedural errors, lack of authority, and substantive deficiencies), at the request of the party who seeks to appeal the decision. 2. Fairness in the Administrative Procedures:   Florida’s APA v. The Federal APAI think the Florida’s APA is much more fair than the federal APS because it allows for review of a broader range of issues, while the federal APA has narrowed the range of issues that it will review regarding an agency’s decisions.  Ã‚   In effect, I feel that the difference allows for bias in favor of limiting the review of agency decisions.   Further, there is one other way in which the ability to review agency decisions, is biased to favor the agency according to the federal APA, which has to do with the scope of judicial review that the agency must withstand:   the scope of the judicial review of an agency’s decisions depends on the agency’s choice of procedures.References Asimow, Michael. (2003).â€Å"A Guide to Federal Agency Adjudication,† American   Bar Association .   Retrieved February 23, 2009, from Google books.Downie II, Robert C. (2007). â€Å"Florida Administrative Procedures Act remedies survey†Ã‚   Retrieved February 23, 2009, from  Ã‚   http://www.floridabar.org/DIVCOM/JN/JNJournal01.nsf/4f0361bef4af101e85256f4e

Problem at State Farm Insurance

Problem at State Farm Insurance: there is too much mail sent to the clients. Despite the wonderful customer service and reputation that State Farm Insurance has, they are also known for mailing out an abundance of mail to their clients. Agencies receive regular client complaints that the mail sent is excessive and confusing. Unlike many insurance carriers that list all auto’s on the same policy, State Farm creates a policy for every home or vehicle insured creating individual mailers for each policy.For example, a household with five cars will get ten renewal letters in one year at minimum, if there are no changes to the policies. As part of the policy update process by the automated system, all changes made to a policy generate a mailer with a new copy of policy declaration page. This becomes problematic as clients resent vast amounts of letters and being to ignore them. In many cases the clients refuse to read the letters which contain very important information (such as a c ancelation notice or time sensitive requests for information) and their policies lapse.A recent example of this took place when an angry client named Kyle complained that he was not informed that his policy had canceled. When Kyle was told that State Farm mailed him several letters his response was: â€Å"I get so many letters from State Farm that I don’t even bother opening them! † This system I also useful and helps State Farm retain its clients by diligently reminding the clients of late payments to prevent cancellation obtain current policy holder information ensuring State Farm is collecting the correct premium.Automation also frees up time for State Farm employees to do more important tasks and saves the company money. If the problem of excess mail fixed and State Farm went paperless, State Farm would be considered a green company. The employees affected by the change would be the underwriters that could go paperless and become more efficient; however, the printe r maintenance people would be out of a job.

Succubus Revealed Chapter 5

I'd been bracing myself for â€Å"Cleveland† or â€Å"Guam.† I was too much of a pessimist to think I might be offered something even moderately appealing. If I was already going through the trauma of leaving Seattle, then surely it would be for somewhere terrible. â€Å"Did you say Las Vegas?† I asked, sinking down onto my couch. Immediately, I guessed the catch. â€Å"Ah. It's not Las Vegas, Nevada, right? It's a different Las Vegas. New Mexico ? Or some other continent?† â€Å"Sorry to disappoint you and your martyr fantasies, Georgie.† Jerome lit a cigarette and inhaled deeply. â€Å"It's Las Vegas, Nevada. I think you even know the archdemon there – Luis. Isn't he a friend of yours?† I blinked. â€Å"Luis? Yeah. I mean, in as much as an archdemon can be.† That got a small smile from Jerome, though I only barely noticed. I had worked for Luis a long time ago, and if I had to be honest, he was probably my favorite boss of all time. That wasn't to say Jerome was a terrible one, but Luis – while strict – still had an easy way about him that could sometimes make you forget you were damned for all eternity. â€Å"So . . . my orders are to go to Las Vegas and work for Luis.† â€Å"Yes,† said Jerome. I looked back at him from where I'd been staring vacantly out the window. â€Å"Is there any way to change that? To stop it? Isn't there anything I can do to just stay here? And are you sure it's not a mistake – what with the delivery mix-up?† Jerome's dark eyebrows rose. It was one of those rare moments when he'd been caught off-guard enough to display surprise. â€Å"You don't want to go? I mean, I'm flattered you'd want to stay under my rule, but I'd think you would be pleased with this situation. Las Vegas is perfect for a half-ass succubus like you.† I ignored the jab – though he had a point. Las Vegas was such a breeding ground for sin and salvation that it was nearly packed to bursting with servants of both Heaven and Hell. It probably had one of the highest concentrations of succubi in the world, meaning it was easy to slide by with quotas. Here, I was the only succubus, so my number of corrupted souls was scrutinized heavily. In Las Vegas, there'd be plenty of go-getter succubi to cover for slackers like me. â€Å"It's not about you,† I said slowly. â€Å"It's about . . . Seth.† Jerome sighed loudly and stamped out his cigarette on my coffee table. I supposed I should be glad it wasn't my couch or carpet. â€Å"Of course it is. Because in the grand scheme of the universe, your boyfriend is important enough to make Hell's HR change their minds about a re-org. Come on, Georgie. How naive are you? How many transfers have you had over the years? Or perhaps I should ask, how many transfers do you know of that were cancelled because someone ‘didn't feel like it'?† â€Å"None,† I admitted. At most, Hell would take unhappy employees into account and move them out of places they weren't being productive. I had requested transfers before and gotten a couple of them. But once HR made up its mind? That was it. The cold truth of this, that it wasn't a mistake and that I couldn't stop it, was beginning to wrap around me. I tried to make sense of it another way. â€Å"But why? Why did they decide to this? I've been a good employee. . . .† Yet, even as I spoke, I grew uncertain. Jerome looked at me knowingly. â€Å"Have you?† â€Å"I haven't been a bad employee,† I amended. â€Å"Not exactly.† â€Å"This isn't a game. We don't want mediocre employees who can keep the status quo. We want souls. We want to win. And you've spent most of your time here being mediocre. Don't glare at me like that. You know I'm right. You've had fits and starts of productivity, the most notable being when you were under duress. Even that's been inconsistent.† I'd made a bargain with Jerome a year ago, in which I'd behaved like a model succubus for a while. After I'd helped rescue him from summoning, there'd been an unspoken acceptance of me slacking off once again without getting any grief from him. â€Å"If you'd thrived here and turned over large amounts of souls, I doubt you'd be leaving. So, if you're looking for someone to blame, look in the mirror.† â€Å"You sure sound smug about this,† I pointed out petulantly. â€Å"Like you're happy about it.† â€Å"Happy? Happy about the gamble of getting a new employee – or of inheriting Tawny permanently? Hardly. But unlike you, I accept that my happiness means nothing to my superiors. The only thing that matters is me following their orders.† His tone and expression clearly said that the same was true for me. I almost never held back from sparring with Jerome, but today I did. Why? Because there was nothing I could say, no bargain I could make with him. I'd negotiated a number of favors and allowances in my years with him, things specifically pertaining to my existence here within Seattle. That was his domain. But the rest of the world? That was out of his control. There was nothing he could do to change this reassignment, even if he wanted to. There was nothing I could do either. You just couldn't fight against some things. Hell was one of them. When I'd signed my soul away, I'd signed away control of my eternity to them as well. â€Å"It's not fair.† Guessing Jerome's snappy retort, I quickly added, â€Å"I know, you don't have to say it. Life isn't fair. I get it. But it's just . . . it's just cruel. Seth and I finally managed a working relationship. And now I have to leave him.† Jerome shook his head, and I could tell by his restless stance that he was ready to go. His patience with this conversation was running thin. â€Å"You know, I might miss some of your witticisms when you're gone, but one thing I won't miss? Your overwhelming sense of melodrama and despair. It's too much even for me.† The sorrow and self-pity within me transformed to anger. â€Å"I'm sorry, but this is serious to me! How can I not be upset? I love Seth. I don't want to leave him.† â€Å"So don't. Take him with you. Or date long distance. I honestly don't give a fuck, so long as you stop your whining. How can you not see solutions here? You've apparently decided that you being immortal isn't a deterrent to your great love . . . but a two-hour plane ride is?† I felt kind of cowed. Normally, I resented Jerome for mocking me when I was upset because I blamed it on his lack of empathy. But now, I had to admit that maybe he was onto something about me being overly melodramatic. Why couldn't I take Seth with me? If Seth really loved me, a move shouldn't be a problem. And of all the jobs in the world, he had one of the best suited for a change of venue. Unfortunately, it was a bit more complicated than that. I sighed. â€Å"I don't know if he would. His family's here, and his sister-in-law's sick. He can't leave them anytime soon. . . .† Jerome shrugged. â€Å"We're back to the part where I don't give a fuck. I do, however, care that you go there to visit sooner rather than later. Luis asked if I'd send you down in advance to scope out the area for a couple of days. Seeing as bowling practice doesn't start until Monday, I can't help but think this weekend would be an excellent time to get that out of the way. I'm happy to oblige him – but not at the cost of interfering with my team.† â€Å"Really?† I scoffed. â€Å"You expect me to care about bowling in light of all this?† He gave me a thin-lipped smile. â€Å"Seeing as you're still my employee for the next four weeks, yes. I expect you to care about it immensely.† He glanced over at Roman, who had observed all of this silently. â€Å"And I expect you to come up with an excellent training regimen for them. I'll see you both then.† Jerome vanished in a poof of smoke, further verifying how self-satisfied he felt about all of this. Losing me might be inconvenient for him, but I think his demon nature still took some delight in seeing the torment of others. I covered my eyes and rolled over to lie flat on the couch. â€Å"Oh God. What am I going to do? This can't be happening.† Breaking up with Seth last year had torn my heart apart. I had wanted to die. Being reunited with him had felt like being born anew. I'd loved life, even my damned one. Now I was starting to feel that terrible, aching desperation again. It wasn't possible that someone could go through so many extreme ups and downs in so short a time span. Welcome to being in love, I thought. I felt Roman sit down by my feet. A moment later, both cats joined us. I uncovered my eyes and found his sea green ones staring down at me. â€Å"He wasn't exactly tactful, but I have to admit he had a point. Why wouldn't Seth just move with you?† â€Å"Under normal circumstances . . .† I had to pause in order to not start laughing. Our circumstances were never normal. â€Å"Under normal circumstances, he would. But like I was saying, with Andrea, I don't even think he can. And honestly, I wouldn't want him to.† I didn't realize that was true until I spoke the words. If Seth dropped everything to run off with me, he would be hurting both himself and his family for my sake. I could never allow that. My heart sank. â€Å"I can't believe this. How could this have come about so quickly? I was so happy.† Roman scratched Aubrey's head and leaned back. â€Å"That's an excellent question. This was all kind of sudden. Is that how it normally is?† â€Å"Well, I mean, we never get much warning of transfers. Sometimes you know a re-org is coming. Sometimes you get one after requesting a transfer. Usually, though, someone has a meeting, plans your fate, and you find out about it later. The only weird thing here was Jerome apparently having less notice than me.† Roman had been staring at the ceiling and then snapped his head back to look at me. I flinched under the intensity of his gaze. â€Å"Explain that again. What happened and what was unusual.† I started to tell him I'd just explained it but instead swallowed off any sharp retort, knowing he wasn't the true source of my irritation. â€Å"Normally, your archdemon meets with you to tell you the details, and then the letter with the transfer date follows. This happened so fast that I got the letter before Jerome had a chance to talk to me.† â€Å"Hell doesn't do things without a reason.† He reconsidered. â€Å"Well, impromptu bowling competitions aside. But they like their bureaucracy, their paperwork, and all their details in order. Even if they quickly decided to do a transfer, they'd still follow all their inane procedures. For the letter to have jumped ahead of Jerome getting his instructions, things must have been seriously expedited. The question: why? Why such a rush to get you out of Seattle?† I couldn't help a smile. â€Å"You're looking for a conspiracy here. I mean, don't get me wrong, I think this sucks. It's terrible. But I don't think there's anything more to it than what Jerome said about me skimping at my job. Which . . . well, which is my fault.† â€Å"Yes, but Hell deals with bad employees all the time. They go through reams of procedure to figure out the best way to deal with those people. Pop might be right that Hell can't tolerate mediocre workers, but it's not to the extent that they have to deal with it right that second. What's so special about you that someone would suddenly decide to initiate a hasty transfer?† I appreciated that Roman was trying to help me, but I didn't want to get caught up in what could easily become an obsessive quest for him. Nephilim had serious grudges with Heaven and Hell and were always looking for ways to challenge and thwart them. Roman himself had once gone on a killing spree of higher immortals. There was something in his nature that wanted there to be more than bad luck here, but I just wasn't sure I believed there was. Carter's words echoed in my head, no matter how much I tried to shrug them off: If there's a reason, it's because you've been doing something Hell doesn't want you to do. â€Å"You should talk to Carter,† I muttered. â€Å"He's certain there's a reason too.† Seeing Roman's expectant look, I halfheartedly tried to humor him. â€Å"I don't know what it could be. Maybe because I got captured by Oneroi? Maybe they're worried I'm unstable or something. Or that this isn't a safe place for me.† Roman nodded along with my words. â€Å"That does make you special. However, if I was worried about an employee losing it, I'd want to keep them in a place where I knew they felt stable. I'm sure Hell knows you're happy here, and if anything, they might think that experience bound you to Jerome more closely. They'd want to encourage that loyalty.† â€Å"Hell doesn't need to encourage loyalty,† I told him. â€Å"All they care about is that I signed my soul over to them. That's bigger than loyalty.† A startled look crossed his face. â€Å"That is all they care about. Georgina, when did this happen? Exactly when did this happen?† â€Å"Er, the letter?† There was a fanatic look in his eyes. No question. He was getting obsessed. â€Å"Yes.† â€Å"This morning. It showed up at Seth's. I sensed the courier and woke up to it.† â€Å"You were at Seth's. What were you doing at the time? What were you doing just before then?† He'd stopped petting Aubrey, and she slithered toward me in a huff, seeking a more attentive audience. â€Å"Walk me backward from that point.† â€Å"Well, like I said, I was sleeping. Before that . . .† I winced, remembering getting into bed with Ian. â€Å"I met Seth's mom and younger brother. Before that, I was at Peter's fondue party. Before that, I was at the mall – â€Å" â€Å"Peter's. Tell me about Peter's. Did anything weird happen to you there?† I cut him a look. â€Å"It was a fondue party at a vampire's. Everything about that is weird.† â€Å"I'm trying to help you!† There was a strained, agitated quality to his voice as he leaned toward me. â€Å"Just hold off on the jokes, okay? Think. What happened – to you specifically? What did you talk about? What did they say to you?† I was growing increasingly uncomfortable at his intensity. â€Å"They were teasing me about my job,† I said. â€Å"Jerome too?† â€Å"Of course. He said me being an elf was an embarrassment and that I should do something else.† A shocking thought hit me. â€Å"Roman . . . you don't think Jerome requested the transfer, did you? Could he really be that upset with me? That embarrassed?† â€Å"I don't know,† admitted Roman. He absentmindedly ran a hand through his curling dark hair. â€Å"It's possible. Some of the weirdness might be explained away if Jerome was trying to hide that he initiated all this. But then, it's not like any of your other friends are exactly normal. If something was going to embarrass Jerome enough to get rid of an employee, I kind of feel like there would have been a lot of other opportunities before you. Anything else come up?† â€Å"I asked them about – † I hesitated. The topic was still sensitive for me. It was hard to mention to Roman, and I could hardly believe I'd had the guts to bring it up to the gang that night. Roman caught my uncertainty and pounced. â€Å"What? What else? What did you ask them about?† I waited a few more moments and then decided to tell him. It couldn't hurt, and besides, for all I knew, Roman had mentioned my name to Seth. â€Å"About a month ago, when we were in bed, Seth called me Letha when he was half-asleep. When I asked him how he knew that name, he couldn't remember. He couldn't even remember calling me that. So, I asked the group that night if any of them had told my name to Seth.† â€Å"And?† â€Å"And they all said no. Cody didn't even know my name. I got berated for being melodramatic again, and the general consensus was that Seth had just overheard it from me or someone else and forgotten.† Roman was silent, which was almost more unnerving than him grilling me. I straightened up and nudged him. â€Å"Hey, you didn't tell Seth, did you?† â€Å"Huh? No.† He frowned, caught up in his own thoughts. â€Å"What did Jerome think? Did he concur with that theory?† â€Å"Yes. He thought me bringing it up was a total waste of time and didn't hesitate to tell me. He was so bored by it that he started talking about bowling instead.† â€Å"That's when he told you about the bowling team? The bowling team that came out of nowhere?† â€Å"Yeah. . . .† Now I was frowning. It was clear that Roman's thoughts were running off to a place I wasn't at or able to follow. â€Å"Why? What are you thinking? Is this related somehow?† â€Å"I don't know,† he said at last. He stood up and paced the living room a couple of times. â€Å"I need to think about this. I need to ask some questions. What are you going to do now?† I rose as well and stretched, suddenly feeling weary. â€Å"I need to talk to Seth. I have to tell him what happened. And I suppose . . .† I made a face. â€Å"If I do have to go to Las Vegas, this weekend is the time to do it.† â€Å"So you don't miss bowling practice?† teased Roman. â€Å"That, and I have it off from work. Seth's pretty tied up with his family in town, which makes it another good time to go. Although . . . it'd kind of be nice if he went with me. I mean, if he was going to think about moving, he could check it out too.† Yet, again, that worry returned to me: how could I ask Seth to abandon Terry and Andrea? â€Å"Actually,† said Roman, humor vanishing, â€Å"I think it's best he doesn't go.† â€Å"Why not?† â€Å"Because whatever the reasons, something's just not right about this. I don't know what's waiting for you in Las Vegas. Maybe nothing. But I just feel like there's a larger hand in all of this, guiding it, and that it's safest for Seth if you don't drag him into immortal drama.† Roman's face softened. â€Å"I'm actually not thrilled about you facing it alone, but I'm not sure me walking into a hotbed of immortal activity is so smart either.† â€Å"I'll be fine,† I said, trying to not be put off by his ominous words. â€Å"No matter how terrible a transfer is, I have to admit, I got kind of lucky with this one. I mean, I'm not saying I trust any demons, but if I had to, it would be Luis. He's really great, and Vegas is, well, Vegas. Like I said. I got lucky.† Roman grew thoughtful again. â€Å"Yes. Yes, you did.† The next day, I found Seth later at his brother's house. Andrea had had another treatment that day and was sleeping it off. Seth and Margaret were helping take care of the household as best they could, cooking a late dinner and watching the girls. I arrived at about the same time as Terry got home from work, and our double entrance was greeted with shouts and hugs. I scooped Kayla up in my arms and kissed her while Terry asked what I had been wondering. â€Å"Where's Ian?† Seth and Margaret exchanged looks. â€Å"Ian had some things to do,† she said neutrally. â€Å"Yeah,† agreed Seth. â€Å"In the form of scoping out ironic parts of Seattle.† So much for Ian stepping up to help the family. No doubt he'd found new hipster friends at a coffee shop and was now hanging out with them somewhere, drinking PBR and regaling them with stories of all the obscure bands he knew. Terry smiled good-naturedly. â€Å"Well, that's his loss because dinner smells great. More for us.† He swung Kendall around and kissed his other daughters before going upstairs to check on Andrea. I felt a lump form in my throat as I watched him go. He put on such a good face for the kids, but I knew this had to be tearing his heart apart. My own petty concerns seemed exactly that: petty. Small. Inconsequential. Nonetheless, news of the transfer weighed on my mind throughout dinner. I'd wanted to wait until Seth and I were alone at his place, but my face must have betrayed my feelings. â€Å"Hey,† he said gently, slipping an arm around me. The family was gathered in the living room, starting a movie, while Seth and I stood in the doorway to the kitchen. â€Å"Everything okay?† I hesitated, unsure about bringing it up here. Sensing that, he pulled me into the privacy of the kitchen. â€Å"Thetis, talk to me.† â€Å"I got some bad news today,† I began. I tried to think of a clever or funny way to lead into it, but nothing came. So, I just blurted it all out, explaining the inarguable nature of transfers and the details of mine. â€Å"Las Vegas,† he said flatly. He looked as though he'd been slapped. â€Å"You're moving to Las Vegas.† â€Å"Not for a month,† I said, clasping his hands. â€Å"And believe me, I don't want to. God, Seth. I still can't believe it. I'm sorry. I'm so, so sorry.† â€Å"Hey, don't apologize. Not for this.† He drew me near, the kindness and compassion on his face nearly making me cry. â€Å"This isn't your fault. You have nothing to be sorry about.† I shook my head. â€Å"I know, but . . . it's just so crazy. I thought this was it. Our chance to be together. And now I don't know what to do. I can't ask you to . . .† â€Å"Ask me to what?† I leaned my head against his chest. â€Å"Come with me.† He was quiet for a few moments. â€Å"Would they let me? I always thought . . . I mean, whenever you've talked about your past, it always sounded like you reinvented yourself. New name, new appearance. I thought you had to leave your past life behind.† â€Å"I have, but that was always just my choice. For you . . . I mean, of course I wouldn't do that. I'd stay Georgina Kincaid, just as you know her. But you can't leave them.† I gestured to the living room. â€Å"It's not worth it.† Seth moved his hands to my head, tilting my face up so I could look him in the eye. â€Å"Georgina,† he said softly. â€Å"I love you. You're worth it. You're everything to me. I'd follow you to the ends of the earth. And beyond.† â€Å"That doesn't make sense.† I smiled sadly. â€Å"And I'm not everything. You love them too. And you'd hate yourself for running off with me while they need you so much.† â€Å"So, what? You've made my choice for me?† he asked. There was a playful note to his voice, despite the deadly seriousness of the topic. â€Å"Are we breaking up?† â€Å"No! Of course not. I just . . . I just want you to know that I don't expect you to come with me. Do I want to be with you? Yes, of course. But I love your family, Seth. I love all of them. My happiness . . .† It was strange, speaking those words. My happiness. For so long, I'd been miserable. Happiness wasn't even a concept I'd imagined for myself in ages. â€Å"My happiness isn't worth theirs.† He leaned down and brushed his lips against mine. â€Å"What about mine?† I stared in astonishment. â€Å"Are you saying you'd abandon them and run off to Las Vegas?† â€Å"No,† he said firmly. â€Å"I would never abandon them. But there must be some middle ground here. Some way that doesn't involve sacrificing us or them. We just have to figure it out. What we have is too important. Don't give up on us yet, okay?† I hugged him, losing myself in the sweetness of his warmth and scent. My heart had lightened a little at his words, but I still didn't want to get my hopes up. There was too much at stake, still too much that could go wrong. â€Å"I love you,† I told him. â€Å"I love you too.† He squeezed me tight and then kissed me again before pulling apart. â€Å"Now. Let's go watch that movie and pretend to be social so that we can leave early.† â€Å"Why?† â€Å"Because if you're going to Vegas this weekend, then I want to get you home and get some quality time in tonight.† I grinned and put my arm around him. â€Å"Does ‘quality time' mean what I think it does?† â€Å"Yes,† he said, as we walked back to the living room. â€Å"Yes, it does.† â€Å"Well, then, you know that's against the rules.† â€Å"Rules that you made up,† he pointed out. â€Å"Rules that are for your own good,† I corrected. â€Å"It's not time yet. Remember, we have to ration ourselves.† It was part of the conditions of us getting back together. Keeping strictly platonic before had strained us, so this time, I'd agreed that some sex was okay . . . even though I cringed at the thought of how each act, no matter how small, would take away some of his life. Seth had told me he didn't care, that he'd take any risk to be with me. I was still cautious, and he'd yielded to me to set the schedule for our rationed sex life. I still wasn't entirely sure what constituted proper rationing in this situation, but something in my head said we should have sex only every few months. I hadn't told Seth that, though. It had been one month since the last – and only – time we'd had sex since getting back together as a mortal and a succubus, and I knew he was getting restless. It was especially difficult for him because although he respected me, he also didn't think such caution was needed when he was the one who faced the dangers – dangers he swore he didn't mind. â€Å"Not tonight,† I continued. â€Å"It's practically a special occasion, though,† he told me. â€Å"A big send-off.† â€Å"Hey, I didn't say we couldn't do anything,† I replied. â€Å"Just not as much as you'd like to do.† One thing we'd inherited from our chaste days was a set of several creative workarounds, mostly involving doing unto ourselves what we couldn't do unto each other. â€Å"The question is, is there going to be a problem with your houseguests?† â€Å"Not if we're quiet,† Seth said. After a moment, he shrugged. â€Å"Scratch that. I don't care. Let them hear.† I scoffed. â€Å"Oh, yeah. So that your mom can come break down your door with her baseball bat.† â€Å"Don't worry,† he said, kissing my cheek. â€Å"She's no match for you and that dictionary.†