Thursday, October 31, 2019
Accounting case s Study Example | Topics and Well Written Essays - 500 words
Accounting s - Case Study Example The request of baker to be involved in the scheduling of employees and the discussion over the costs of the labor force also indicates cases of fraud. According to him, he thinks that maybe there is more money given in order to fund more experienced labor but someone and most probably the departmental manager uses the allocated funds to recruit less qualified labor at a cheaper cost bearing in mind that the department would still record high profits. Through the complaint that the departmental statement includes charges that are not related to the bakery also indicates that the baker is concerned by the fact that the departmental manager may be using the high profits from the bakery department in order to account for losses made in other sectors of the department. According to reliable operating statements, it is prudent for all the sectors in a department to have their statement in order to help analyze the effectiveness and the progress of the sector As clearly observed from the baker’s complaint, it is clear that there may be cases of fraud and mismanagement of funds going pun from the management of the department. It is, therefore, recommendable that the baker must be involved in decisions to do with the choice of labor. Despite the fact that his sector records high profits, more experienced labor s required in order to help produce more. It is only through an increase in the profits from the preceding year that will mark development and growth of the company. It is also recommendable that the baker must be involved in the making of the general statements for the department. The fact that there happens to be charges in his sector that are not related means that resources from the bakery sector are used to source other sectors. In order for a company to grow, each sector and department has to be accountable for its expenses. This makes it easier to realize the weaknesses and be able
Tuesday, October 29, 2019
Equity & Trusts Essay Example for Free
Equity Trusts Essay Answer: Introduction: In order to create a valid trust, it is necessary to have three certainties of trust, formalities, and perfect constitution. A trust will be perfectly constituted where the rights, which are to form the subject matter of the trust, are vested in the intended trustee. In Knight v Knight[1] Lord Langdale, a private express trust cannot be created unless three certainties are present; these are certainty of intention, certainty of subject matter and certainty of beneficiaries. Settlors specify the number of beneficiaries to create fixed trust, for example a trust in favour of ‘my children’.  In Vandervell v IRC[2], Vandervell’s bank held the legal title to shares on a resulting trust for him and, upon his instructions, transferred them to the Royal College of Surgeons (RCS). The IRC argued that (1) Vandervell had made a valid transfer of the stock to the RCS, despite disposing of his equitable interest without writing, and (2) he had a beneficial interest in the option to purchase, which was extremely valuable. Consequently Vandervell had substantially increased his tax liability. As to (1), it was held that an instruction to transfer the legal title out of a trust completely did not amount to a disposition of an equitable interest, so s. 53(1)(c) of the LPA 1925 did not bite. For (2) and this is the really twisted thinking because Vandervell did not intend to make an outright gift of the benfits that would follow from the exercise of the option to purchase the company stock, he must have intended the trust company to apply those benefits for somebody else. Certainty of intention: Intention is important to create a valid trust. Technical words are not required. The question is whether, on the proper construction of the words are used, the settlor or testator has shown an intention to create a trust and conversely, the use of the word trust does not conclusively indicate the existence of a trust. A precatory expression of hope or desire, or suggestion or request, is not sufficient. Certainty of subject matter: Testamentary gifts have failed where they concerned â€Å"the bulk of my estate,†or â€Å"such parts of my estate as she shall not have sold†or â€Å"remaining part of what is left†or all of my other houses†. In Hunter v Moss, the CA held that a declaration of trust of 50 shares from a holding of 950 did not fail for uncertainty of subject matter. Certainty of beneficiaries: A trust may fail for uncertain beneficiaries. Therefore, the trustees need to be able to identify who the beneficiaries should be, certainty of objects. The requirement for the existence of identified beneficiaries is called the ‘beneficiary Principle’. The ‘beneficiary Principle’ states that a valid trust must be for the benefit of ascertainable individuals- the trust must have beneficiaries. In consequence, equity will not countenance a trust to carry out a purpose since the benefits of carrying out a purpose are not owed to any specific individuals. Hence, the principle is also framed as the ‘no purpose trust’ rule. The ‘beneficiary Principle’ states that a valid trust must be for the benefit of ascertainable individuals- the trust must have beneficiaries. The first objection may be seen in a celebrated dictum of Sir William Grant M.R. in Morice v Bishop of Durham[4]. Every trust has an obligation. [Margaret wilkie Rosalind, Equity Trusts, (2004 -2005), Press. pg 19] This rule similar to ‘privity’ rule of contract law; only parties of the contract may enforce it; even though some third party may benefit from the performance of a contract, that factual benefit alone gives him no interest under the contract, and thus no right to enforce it. In Re Astor’s Settlement Trust[5], Lord Astor purported to create a trust for ‘the maintenance of good understanding between nations and preservation of the independence and integrity of newspapers.’[Ramjohn M. Unlocking Trusts, (2005) Pg 228]. The court held that the trust was void for uncertainty on the ground that the means by which the trustees were to attain the stated aims were un specified and the person who was entitled, as of right, to enforce the trust was unnamed. In the other words, a trust creates rights in favour of the beneficiaries and imposes correlative duties on the trustees. If there were no persons with the power to enforce such rights, then equally there can be no duties imposed on trustees. In IRC v Broadway Cottages Trust[6], it was held that for a trust to be valid the trustees must be able to draw up complete list of the beneficiaries. They had to overcome any conceptual or evidential uncertainties that might arise and locate all the beneficiaries, since otherwise the trust fund could not be properly distributed. It has been recognised, however in Re Gulbenkian[7] and McPhail v Doulton[8] that this test is very appropriate for fixed trusts, but creates unfair and unjust results for discretionary trusts. The nature of a discretionary trust is that allows the trustees to make a reasonable choice between the beneficiaries, and the strict application of the test would be defeat the trust and settlers intention where the majority of the beneficiaries were clearly identified and located but some of them were not. Although the trustee would be able to make a reasonable selection, the ‘complete list’ test would invalid the trust. Lord Wilberforce recognised this as unsatisfactory while giving judgment in McPhail v Doulton: When settlors create discretionary trust, the trustees are required to exercise their discretion to select the beneficiaries from among a class of objects and/or determine the quantum of interest that the beneficiaries may enjoy. The modern test for certainty of objects in respect of discretionary trusts is known as the ‘individual ascertain ability’ test, or the ‘is or is not’ test, or the ‘any given postulant’ test. This test was laid down by the House of Lords in McPhail v Doulton (sub nom Re Baden) and Re Gulbenkian[9]. The test is very appropriate for fixed trusts, but creates unfair and unjust results for discretionary trusts. Although the trustee would be able to make a reasonable selection, the ‘complete list’ test would invalid the trust. Lord Wilberforce recognised this as unsatisfactory while giving judgment in McPhail v Doulton (1971):   ‘The basis for the Broadway Cottages principle is stated that to be that a trust cannot be valid unless, if need be, it can be executed by the court and the court can only execute it by ordering an equal distribution in which every beneficiary shares.’ A new test has been adopted for power and discretionary trusts. This test means that ‘the power will be valid if it can be said with certainty whether any given individual is or is not a member of the class and the power does not simply fail because it is impossible to ascertain every member of the class according to in McPhail v Doulton. In case of Re Hay’s Settlement Trusts[10] the trust may be valid although identify of all the objects is not known. In the case of wide-ranging discretionary trust and the trustee has applied his mind to the ‘size of the problem’ should he then consider in individual cases whether, in relation to other possible claimants, a particular grant is appropriate. In Re Barlow’s Will Trusts[11], the testatrix, by her will, directed her executor to sell her collection of valuable paintings subject to the provision that ‘any member of my family and any friends of mine’ be allowed to purchase any of the paintings at a catalogue price complied in 1970. The executors applied to the court to ascertain whether the direction was void for uncertainty and guidance as to the appropriate method for identifying members of the testatrix’s family. [Hanbury Martin, Modern Equity, 17th Edition, (2005), Pg 95] The Court held that the direction as to ‘friends’ was valid, for the properties were to be distributed in specie and quantum of the gifts did not very with the class. Despite the expression ‘friends’ being conceptually uncertain, the transfer by will amount to a series of individual gifts to persons who satisfied a specific description. The court also gave a guideline on the identification of friend’s family. These are as follows: The relationship with the testatrix was required to be a long standing, The relationship must have been social as opposed to business or professional’, When circumstances permitted, they met frequently. The expression ‘family’ meant a blood relationship with the testatrix. A â€Å"friend†was a person who had a relationship of long standing with the testatrix, which was a social as opposed to a business or professional relationship, and who had met her frequently when circumstance permitted For the benefit of all assiduous lawyers working within the European Union’ are conceptually or sufficiently certain and it is possible to make a complete list of lawyers. However, the list will be too large, so it is possible to fail the trust. The court was prepared to assume that ‘inhabitant’ was sufficiently certain, but held the trust void for administrative unworkability as a class was far too large. In Re Denley’s Settlement Trusts[12], Goff J upheld a trust under which a piece of land was to be used as a recreation ground for the employees of a particular company. Goff J regarded the Subsequent commentary on the case has tended to treat the case as merely one of a particular kind of discretionary trust according to Re Grant’s Will Trusts [13], or as a trust for persons with the purpose being treated merely as a â€Å"superadded†direction or motive for the gift Re Lipinski’s Will Trusts [14]. Thus, the case appears to have been read to deny that it represents a true departure from the beneficiary principle. In Re Lipinski’s will Trusts[15] however; Oliver j followed the principle of Re Denley’s Trust Deed by finding that although a trust for the erection of buildings of the hull Judeans (Maccabi) Association was expressed as a purpose trust. It was in fact for the benefit of ascertainable individuals, namely, the members of the club, and he therefore held the trust to be valid. It was argued that because the testator had made the gift in memory of his late wife, this tented to perpetuity and precluded the association members for the time being from enjoying the gift beneficially. Oliver J rejected this argument. Applying the principle of Re Lipinski’s Will Trusts to this disposition therefore, it might well not fail for certainty of objects. In Re Endacott[16], a testator transferred his residuary estate to the Devon Parish Council ‘for the purposes of providing some useful memorial to myself’. The trust was failed for uncertainty of objects. In Pettingall v pettingall [17], the testator’s executor was given a fund in order to spend â‚ ¤ 50 per annum for the benefit of the testator’s black mare. On her death, any surplus funds were to be taken by the executor. The court held that in the view of the willingness of the executor to carry out the testator’s wishes, a valid trust in favour of the animal was created. The residuary legatees were interested not in the validly of the gift in its failure. In Re Dean[18], the testators directed his trustees to use â‚ ¤ 750 per annum for the maintenance of his horses and hounds should they live so long. It was held that the trust was valid. In Re Kelly[19], the court took the view that lives in being were required to be human lives. In any event, the court is entitled to take judicial notice of the lifetime of animals. In Re Haines, The Times, 7th November 1952, the court took notice that a cat could not live for no longer than 21 years. In Re Thompson[20], the Pettingall principle was unjustifiably extend to uphold a trust form the promotion and furtherance of fox hunting. A trust for the building of a memorial or monument in memory of an individual is not charitable, but may exist as a valid purpose trust if the trustees express a desire to perform the task. In Mussett v Bingle,[21] a testator bequeathed â‚ ¤ 300 to his executors to be used to erect a monument to the testator’s wife’s first husband. The court held that the gift was valid. Similarly, a gift for the maintenance of a specific grave or particular graves may be valid as private purpose trusts but additionally the donor is required to restrict the gift within the perpetuity period, otherwise the gift may be invalidated. In Re Hooper [22], a bequest to trustees on trust to provide ‘so far as they can legally do so’ for the care and upkeep of specified graves in churchyard was upheld as a private trust. The perpetuity period was satisfied by the phase ‘so far as they can legally do so’. Conclusion: Theoretically, according to general rule all four stages required to transfer to be completed before the trust was upheld but practically this principle is relaxed now. To honour the intention of settlor and protect unconscionability, equity use the maxim that equity will perfect an imperfect gift and equity regards, as done that which ought to be done. Bibliography: Hanbury Martin, Modern Equity, 17th Edition, (2005), London: Sweet Maxwell, Pg 95-116 Penner, J. E. The Law of Trusts, 4th Edition, (2004), London: Butterworths, Pg 103- 137 Ramjohn M. Unlocking Trusts, 1st Edition, (2005), Hodder Stoughton, Pg 25-45, 227-236 4)        Margaret wilkie Rosalind, Equity Trusts, (2004 -2005), Oxford University Press. pg 18-36 [1]             (1840) All ER, 3 Beav 148, Ramjohn M. Unlocking Trusts, (2005), Pg 25 [2]             [1967] 2 AC 291, HL [3]             (1994) 1 WLR 452, Margaret wilkie Rosalind, Pg 25-45 [4]         (1804), 9 Ves 399, ER 656, Ramjohn M. Unlocking Trusts, (2005), Pg 228 [5]             (1952) All. ER 1067 Ch 534, Penner, J. E. The Law of Trusts, (2005), Pg 25-45 [6]             (1955) HL, Ch 20 Ramjohn M. Unlocking Trusts, (2005) Pg 37, 38, 42-44 [7]             (1970) AC 508, Penner, J. E. The Law of Trusts, 4th Edition(2005), Hodder Stoughton, Pg 25-45 [8]             (1971) AC 424, Ramjohn M. Unlocking Trusts, 1st Edition, (2005) 39, 42, 115, 122 [9]             (1970) AC 424, Margaret wilkie Rosalind, Equity Trusts, (2004 -2005), [10]           [1982] 1 WLR Penner, J. E. The Law of Trusts, (2004), Pg 103- 137 [11]           (1979) 1 All ER 296 Hanbury Martin, Modern Equity, 17th Edition, (2005), Pg 95-116 [12]           (1969), WLR 457, 1 Ch 373, Ramjohn M. Unlocking Trusts,(2005) pg 233, 243 [13]           [1979] ALL ER 359, Ramjohn M. Unlocking Trusts,(2005) pg 240 [14]           [1976] W.L.R 522, Ch 253, Hanbury Martin, Modern Equity, 17th Edition, (2005) [15]           [1976] W.L. R 457, Ch 235, Hanbury Martin, Modern Equity, 17th Edition, (2005) [16]           (1960) W.L.R. 799 Ch 232, Penner, J. E. The Law of Trusts, (2004), Pg 103- 137 [17]           (1842) 11 Lj Ch 176, Hanbury Martin, Modern Equity, (2005), Pg 95-116 [18]           (1889) All ER, 41 Ch D 552, Margaret wilkie Rosalind, Equity Trusts, (2004 -2005), 23 [19]           [1932], IR 255, Margaret wilkie Rosalind, Equity Trusts, (2004 -2005) pg 19 [20]           [1934] CA, Ch 342, Hanbury Martin, Modern Equity, (2005), Pg 95-116 [21]           [1876] WN. 170, Penner, J. E. The Law of Trusts, (2004), pg. 280 [22]           [1932] WLR. 327 1 Ch 38, Ramjohn M. Unlocking Trusts, 1st Edition, (2005), pg. 232 235
Sunday, October 27, 2019
Maldives Efforts To Combat Climate Change An Environmental Sciences Essay
Maldives Efforts To Combat Climate Change An Environmental Sciences Essay Global warming has been causing climate change and this has been affecting the Earth at an alarming rate. Maldivian government are aware of the need to cut down emissions. The tiny Indian Ocean nation of the Maldives will become carbon-neutral within 10 years. This was the pledge made by Maldives President Mohamed Nasheed on March 15. The low-lying country will be among the first in the world to be inundated by rising sea levels caused by human-induced climate change. The highest point in the chain of 1190 islands and coral atolls is just 1.8 metres above sea level. The latest research indicates that if present rates of carbon emissions continue, global warming will likely cause sea level rises about one metre by 2100. This is close to double the rise predicted by most scientists just two years ago.1 71. For the Maldives, climate change is a real issue. The 16th Conference of Parties (COP 16) in Cancun, Mexico from 29 November to 10 December. It estimated that Maldivians emitted 1.3 million tones of carbon dioxide in 2009 via electricity generation, transport, waste and fishing. This was the same estimated amount of carbon emitted by flights carrying 650,000 tourists to the Island each year. The total works out at 4.1 tones per Maldivian compared to 23.5 tones per person per year in the United States. 72. These measures were announced in the face of stark warnings from scientists that rising sea levels could engulf the Maldives and other low-lying nations this century, rendering the Island almost entirely uninhabitable with a rise in sea levels of one metre. 73. Without a global agreement to lower GHG emissions to combat climate change and rising sea levels, the Maldives could disappear from maps in spite of Nasheds efforts.2 74. Maldivian President Mohamed Nasheed is listed as the 39th top thinker in the world in Foreign Policy magazine, for his high profile role in combating climate change. Top two billionaires have been travelling the world first to China and soon to India, as well as around the US on a mission to create a global club of Great Givers who will transform philanthropy from a pastime of the wealthy into a calling for everyone who is rich.3 Combat Climate Change. 75. Solar power helps combat climate change, reduces our dependency on imported oil and more importantly cuts out electricity costs. The Maldives stands at the front line of climate change and we dont have the luxury of time to sit and wait for the rest of the world to act. 76. The Maldives which is particularly vulnerable to rising sea levels through global warming. The Maldives is made up of nearly 1200 islands that lie of the Indian sub-continent. None of the islands measure more than 1.8 metres (six feet) above sea level, making the country particularly vulnerable to a rise in sea levels associated with global warming. The Maldives face a very real threat from rising sea levels and I share President Nasheeds ambition to prevent the environmental disaster and human rights catastrophe that would befall the islands should the world fail to tackle this problem. 77. Our Climate Change Act is the most ambitious in the industrialized world, committing to cut greenhouse gas emissions by 42 per cent from 1990 levels by 2020 and by 80 per cent by 2050. Scotland also has 25 per cent of Europes offshore wind and tidal resources and 10 per cent of wave potential and the capacity make a significant difference in meeting universal climate change goals. The Maldives to become the worlds first carbon neutral country and in turn create a greener, more sustainable future for our planet.4 78. The international community has welcomed President Nasheeds efforts to raise awareness over the dangers of climate change, which threaten to submerge his low-lying nation. That same international community must not sit back and watch as the remnants of dictatorship try and sink the Maldives fledgling democracy.5 Declaration of the Climate Vulnerable Forum. 79. Alarmed at the pace of change to our Earth caused by human-induced climate change, including accelerating melting and loss of ice from Antarctica, Greenland, the Himalayas, Mount Kilimanjaro and Mount Kenya, acidification of the worlds oceans due to rising CO2 concentrations, increasingly intense tropical cyclones, more damaging and intense drought and floods, including Glacial Lakes Outburst Floods, in may region and high levels of sea-level rise than estimated just a few years ago, risks changing the face of the planet and threatening coastal cities, low lying areas, mountainous regions and vulnerable countries the world over. 80. Conscious that our nations lie at the climate front-line and will disproportionately feel the impacts of global warming, in the end climate change will threaten the sustainable development and, ultimately, the survival of all States and peoples the fate of the most vulnerable will be the fate of the world; and convinced that our acute vulnerability not only allows us to perceive the threat of climate change more clearly than others, but also provides us with the clarity of vision to understand the steps that must be taken to protect the Earths climate system and the determination to see the job done. 81. Recalling that UNFCCC is the primary international, intergovernmental forum for negotiating the global response to climate change. 82. Emphasizing that developed countries bear the overwhelming historic responsibility for causing anthropogenic climate change and must therefore take the lead in responding to the challenge across all four building blocks of an enhanced international climate change regime namely mitigation, adaption, technology and finance that builds-upon the UNFCCC and its Kyoto Protocol. 83. Taking account their historic responsibility as well as the need to secure climate justice for the worlds poorest and most vulnerable communities, developed countries must commit to legally-binding and ambitious emission reduction targets consistent with limiting global average surface warming to well below 1.5 degrees Celsius above pre-industrial levels and long-term stabilization of atmospheric greenhouse gas concentrations at well below 350 ppm, and that to achieve this the agreement at COP 15 UNFCCC should include a goal of peaking global emissions by 2015 with a sharp decline thereafter towards a global reduction of 85% by 2050. 84. Convinced that those countries which take the lead in embracing this future will be the winners of the 21st Century. 85. All other countries to follow the moral leadership shown by the Republic of Maldives by voluntarily committing to achieving carbon-neutrality. Assert that the achievement of carbon neutrality by developing countries will be extremely difficult given their lack of resources and capacity and pressing adaptation challenges, without external financial, technological and capability-building support from developed countries. Declare that, irrespective of the effectiveness of mitigation actions, significant adverse changes in the global climate are now inevitable and are already taking place, and thus Parties to the UNFCCC must also include, in the COP15 outcome document, an ambitious agreement on adaptation finance which should prioritize the needs of the most vulnerable countries, especially in the near-term. 86. Decide to hold a second meeting of the Climate Vulnerable Forum in Kiribati in 2010 to take forward this initiative, to further raise awareness of the vulnerabilities and actions of vulnerable countries to combat climate change, and to amplify their voice in international negotiations. In this context, request support from the UN system to assist the most vulnerable developing countries take action in pursuit of this Declaration.6 Copenhagen. 87. The event preceded the United Nations Climate Change Conference (COP15) that began, where 192 parties are meeting with the intention of formulating an agreement to stabilize the level of greenhouse gases in the atmosphere. Organizers hope the conference will prove as successful as COP3 in 1997, known as the Kyoto Protocol, which led to agreements on mandatory emission reductions. During the week-long visit to Denmark, over 200 delegates aged 14-17 from 42 countries set up stands in Copenhagen town hall promoting their countrys efforts to combat climate change. The Maldivian delegates confessed theirs was one of the most popular with many people fascinated by the immediate threat climate change and sea level rise poses for the low-lying island nations. Maldivians are an innocent (party) suffering from the actions of developed countries.7 88. The issue has taken on urgency ahead of a major UN climate change conference scheduled for December in Copenhagen. At that meeting countries will negotiate a successor to the Kyoto Protocol with aims to cut the emission of greenhouse gases such as carbon dioxide that scientists blame for causing global warming by trapping heat in the atmosphere. Wealthy nations want broad emissions cuts from all countries, while poorer ones say industrialized countries should carry most of the burden.8 1. The Guardian. 2. http://www.climateactionprogramme.org. 3. http://www.asiantribune.com. 4. http://www.scotland.gov.uk. 5. The Guardian, ibid. 6. http://www.ecs.org.et. 7. http://www.minivannews.com. 8. http://www.msnbc.msn.com.
Friday, October 25, 2019
Female Stereotypes In The Media Essay -- Papers
Female Stereotypes In The Media In the media the most common female stereotypes, are the housewife and the blonde bimbo. The Housewife. Chained to the kitchen sink, always cleaning and cooking. An old stereotype. In the advertisement for Shake `n Vac a woman is doing the vacuuming and dancing around shaking Shake `n' Vac on the floor. This is a stereotype for the reason that a man is nowhere to be found. But in advertisements for intelligent matters like finance, it's always a man. At first, when I saw the advertisement for Mc Cain's chips, I thought the woman in it wasn't stereotypical, as she was not cooking the meal, the man was. But after a while I saw that this was just for a joke, as at the end you saw that the man was only able to cook a tray of oven chips and he doesn't even know whether they have a chip pan or not, as the dialogue goes, Man: à ´I spent ages making these chips, slicing the potatoes, frying them in the chip panà .à ¶ Woman: à ´What chip pan?à ¶ The Mirror's cartoon section has had a cartoon that's been there for years and years called Andy Capp. (See picture A)This cartoon follows the life of a stereotypical northern husband and wife. In the edition I looked at, there's a picture of Andy's wife carrying a bucket and a cloth, walking into the kitchen, blanking the husband whose lying on a couch nearby. He asks à ´What's the matter pet? Is it something I did? à ¶ And she shouts back à ´How? When's the last time you did anything?à ¶ In all of the cartoons, Andy never did any housework, as far as he was concerned that was women's work and he always expected his dinner to be on the table when he came home from ... ... like in the advertisement for shake and vac. The reason why stereotypes exists are usually because when people make up characters (for TV scripts, film scripts, etc.) it's easier to use the image of a woman that someone is familiar with. Most writers are male. As they don't know much about them and they can only write about what they know about, they have to use the images they have of women in their heads. It's the same with other stereotypes, i.e. French people in the media always wear berets and have onions round their necks. When will our views change completely? I think, although new stereotypes are appearing and old ones are evolving, it will take time. But the women will always be portrayed, because they're the child bearers, as being chained to the kitchen sink and planning what to have for dinner.
Thursday, October 24, 2019
Management Functions
Introduction Management can be defined as a creative problem solving which is accomplished through four basic functions: planning, organizing, leading and controlling. All functions are vitally important as failure to accomplish one function may lead to failure of the overall project. Actually, in accounting firm management functions are necessary to develop effective allocation of resources and to achieve the desired objectives and missions. Planning is defined as the process of setting missions and objectives which are of top priority for accounting firm. Organizing is defined as coordinating and controlling of tasks and information within firm or company. Leading is defined as influencing employee by means of motivation, leadership and discipline. Controlling is defined as establishing and measuring standards of performance based on company’s missions and objectives. (Higgins 1998) Management Functions Planning function is considered fundamental from others are being developed. Planning is important for accounting firm as today’s’ decisions will directly affect the future of the firm. For example, in accounting firm financial manager is ready to go to organizing function only after goals and objectives are set. Planning affects all levels of management in accounting firm. Nevertheless, planning characteristics are varying from level to level. Planning suggests setting vision, missions, goals and objectives. Vision is defined as non-specific motivational guidance. Mission answers the question why business exists. In accounting firm, mission answers the question about the necessity of bookkeeping. For example, one possible mission of accounting firm is to create net income balance for particular project or company. Objectives define market standing, productivity, financial resources, etc. Finally, goals are defined as â€Å"specific statements of anticipated results that further define the organization's objectives†. (Erven 1999) Organizing function ensures establishment of firm’s internal organizational structure. In accounting firm this function focuses on controlling accounting and financial tasks and coordinating the flow of financial information within the firm. Organizing suggests also labor division, authority delegation, departmentation, span of control, and coordination. As far as accounting firm has more than two employees, it has to take these decisions into account. Division of labor suggests that employees are divided to perform particular tasks. Delegation of authority is, primarily, distribution of power within firm. In accounting firm delegation of authority can be used to make financial manager free to pay attention to high priority activities. (Woody 1998) Leading function is finding effective ways to guide employees’ work and to motivate them to perform better. Usually, this function is accomplished through effective interpersonal motivation, group dynamics, discipline and leadership. Actually, in accounting firm I am working in leading aims at channeling the behavior of employees to accomplish set goals and objectives. Nevertheless, the role of leader is vital as he should help people to stay motivated. Moreover, leading function is responsible for leading the flow of project accomplishing. Leading play important role in accounting as this process should be controlled to avoid calculating mistakes and not to waste time for checking in future. (Erven 1999) Controlling function is measuring performance and taking prevention measures if necessary. The control process is, actually, a cycle process. In accounting firm, controlling suggests identification of computation errors and problems before the project is returned to the customer. Controlling is related with all other management function as it is built on planning, organizing and leading. Usually, effective control systems are characterized by flexibility, accuracy, timeliness, cost effectiveness, and ability to control all business levels. Also controlling is my firm is used to revealing inaccurate information or lack of understanding the necessity of information. (Erven 1999) References Higgins, James. (1994). The Management Challenge. USA: Macmillan. Woody, Alexander. (1998). Staffing and Organizing the Management Accounting Function at Large Financial Institutions. Retrieved February 25, 2008, from http://findarticles.com/p/articles/mi_qa3682/is_199801/ai_n8760331 ; ; ; ; ; Management functions Management can be defined as the procedure of getting things done by means of and through human resource personnel by directing and inspiring their hard work towards achieving universal goals. Human resource in any organization is the most important asset since without them the management cannot attain the achieved goals since they are the one coordinating the activities of any particular organization. Secretary is part of the human resource in any organization and in fact he/she has a bigger role to play in achieving the organization’s goals and objectives. We can therefore say that the secretary just like the manager of any organization plays the role of being an enabler in that he/she must ensure that things are in order for the boss or other employees for them to carry out effectively without many difficulties. Discussion Functions of management are those of planning, organizing, leading and controlling and such all four functions requires that the secretary should have skills and knowledge on how to carry out such management functions in an organization in this case middle school organization. Planning is considered to be the primary function of management and actually encompasses establishing what should be carried out in future. Planning entails setting of objectives, processes, regulations and other tasks required for attainment of organization’s mission statement. Usually the best strategies are selected from various identified strategies and therefore will require forecasting the future and how best to attain the results that will ensure the success of the organization. As a secretary therefore skills of planning function must be utilized for example gathering and sorting information and ensuring how such information should be disseminated to other employees as well as planning what the senior managers will be required to do and notifying them on any changes. Such skills on how to plan effectively will be of great importance to the secretary in order to avoid conflicts and thus attainment of goals. (Maundy, 2001) The other function of management is that of organizing which involves arranging and allocating tasks in the workplace in order to attain the set organization’s objectives. In essence, organization function is responsible for how tasks will be divided and achieved efficiently and effectively. Usually the supervisors of all organizations are responsible for identifying tasks and subdividing work groups in to separate sections in an organization. However, the secretary plays a major role too since she has the responsibility of tasks specifications and assigning them to various employees as directed by the senior mangers. Therefore as the secretary for middle school the responsibility under this function will be that of ensuring that all the tasks to be done are clearly defined and divided to all responsible employees on time and such tasks are assigned to the most competent and qualified employees in the middle school. The other function of management is that of leading which involves directing human resource of an organization in the right path in order to achieve the set goals efficiently and effectively. Traditionally this function involves directing, educating and overseeing the employees within an organization. The secretary too plays this role in modern world by having the responsibility of guiding and coaching other labor force to achieve the set goals; for example in middle school as a secretary it will be of great importance to lead by example that is achieving the set goals and targets on time and guiding the rest of employees in the school to carry out their tasks without much difficulty. (Rampton, 2003) The other function is that of controlling which entails ensuring that the real performance achieved is matched with the intended results and also ensuring that corrective measures are undertaken if there are deviations from the set goals. This function goes hand in hand with planning such that if poor planning was done then the set goals will not be achieved and therefore will necessitate controlling function to efficiently redesign the plan in order to achieve congruent goals. As a secretary of middle school, this function will involve ensuring that any tasks allocated to individuals are finished in time and the target results are achieved from such tasks. Conclusion We can therefore conclude that, management functions apply in every organization and middle school level are not exceptional in order to attain desired goals. The secretaries therefore in such middle schools should be equipped with skills that will ensure that the above functions are coordinated well and with ease thus accomplishing the set goals efficiently and effectively. The management functions are considered to be continuous processes such that the effective accomplishment of one function will lead to attaining other functions smoothly within an organization. It is therefore necessary for all organizations to continuously provide training programs in order to sharpen the skills of there employees so that they can effectively perform the management functions with less difficulties. (Hilltop, 1994) Reference Hilltop J (1994): European Human Resource Management in Transition. New York, Prentice Hall, pp 23-76 Maundy L (2001): An Introduction to Human to Human Resource Management- Theory and Practice. Macmillan, Palgrave pp 12-45 Rampton L (2003): Human Resource Management. New York,   Melbourne press, pp 23-37 Â
Wednesday, October 23, 2019
Succubus on Top CHAPTER 2
â€Å"Bastien,†I breathed, still disbelieving. â€Å"Bastien!†I threw my arms around him, and he lifted me up like I weighed nothing, twirling me around. When he gently set me back on my feet, he looked down at me fondly, his handsome face cracking into a grin. Until I saw it, I hadn't realized how much I'd missed that smile. â€Å"You look exactly the same,†I noted, taking in the curling black hair that touched his shoulders, the eyes so dark a chocolate brown they almost looked black as well. Unlike me, he liked to wear the shape he'd been born with, the body from his mortal days. His skin was the color of the mochas I consumed regularly, smooth and lovely. His nose had been broken when he was human, but he never bothered to shape-shift the signs away. It didn't detract from his looks any; in fact, it sort of gave him a dashing scoundrel persona. â€Å"And you, as usual, look completely different. What are you calling yourself these days?†His voice carried a faint British accent leftover from many years spent in London after leaving the slave plantations of Haiti. He kept that accent and the French expressions of his childhood only for effect; when he chose to, he could speak American English as flawlessly as I could. â€Å"Georgina.†â€Å"Georgina? Not Josephine or Hiroko?†â€Å"Georgina,†I reiterated. â€Å"Very well then, Georgina. Let me see you. Turn around.†I spun around, like a model, letting him get the full effect of this body. When I faced him again, he nodded with approval. â€Å"Exquisite – not that I'd expect any less from you. Short, just like every other one, but the curves are in all the right spots, and the coloring is very nice.†He leaned closer to me, studying my face with a professional eye. â€Å"The eyes I especially like. Catlike. How long have you been wearing this one?†â€Å"Fifteen years.†â€Å"Barely broken in.†â€Å"Well,†observed Hugh dryly, â€Å"it sort of depends on how you define ‘broken in.'†Bastien and I both turned, remembering we had an audience. The other immortals watched with bemusement, the poker game momentarily forgotten. Bastien turned on a high-beam smile and crossed the room in a few quick strides. â€Å"Bastien Moreau.†He extended a polite hand to Hugh, every inch of him polished and deferential. Incubi, after all, have just as good a sense of customer service and public relations as succubi. â€Å"It's a pleasure to meet you.†He made equally polite introductions with the rest of the group, pausing momentarily when he reached Carter. A brief flicker of surprise in Bastien's dark eyes was the only other indication that he found an angel in our midst odd. Otherwise, his surface charm remained perfect as he smiled and shook Carter's hand. Although clearly surprised at Bastien's presence, Peter stood up dutifully. â€Å"Have a seat. You want a drink?†â€Å"Thank you. You're too kind. Bourbon on ice, please. And thank you for allowing me to show up so unexpectedly. You have a stunning home.†The vampire nodded, mollified at someone finally appreciating his hospitality. I, however, had other concerns and wondered what had caused the incubus to â€Å"show up so unexpectedly.†I suddenly remembered Jerome's taunting surprise. â€Å"Jerome knows you're here, doesn't he?†â€Å"Of course. Long since arranged.†Our kind could not cross into another's territory without making arrangements with the local supervisor. For a group that had allegedly rebelled against the system, we had a staggering amount of rules, regulations, and paperwork. We made the 1RS look juvenile. â€Å"He told me where to find you tonight.†â€Å"And you're here because†¦?†He flung a playful arm around me. â€Å"You're pushy. No â€Å"Hello, how are you†? Can't I just stop by to see an old friend?†â€Å"Not in this business.†â€Å"How long have you known Georgina?†asked Hugh, shifting his solidly built body into a more comfortable sitting position. Bastien turned thoughtful. â€Å"I don't know. How long has it been? Ages?†â€Å"You have to be a little more specific than that,†I reminded him, my mind slipping back to a London of long ago, recalling rough-hewn streets redolent with the scent of horses and unwashed humans. â€Å"Early seventeenth century?†He nodded, and I let my tone turn teasing. â€Å"Mostly I just remember how green you were.†â€Å"I have no idea what you're talking about.†â€Å"Whatever. I taught you everything you know. â€Å" â€Å"Ah, older women.†Bastien glanced around at the others, shrugging his shoulders with feigned haplessness. â€Å"Always so sure of themselves.†â€Å"So, explain how this works,†Cody urged eagerly, young eyes on Bastien. â€Å"You're like the male equivalent of Georgina, right? You shape-shift and everything?†Having been an immortal for less than ten years, Cody was always learning something new about us. I realized he'd probably never even met an incubus before. â€Å"Well, there's really no equivalent for Fleur , but yes, something like that.†I think he preferred calling me Fleur because it was easier than trying to remember the names I kept acquiring over the years. â€Å"So you seduce women?†pushed Cody. â€Å"Exactly.†â€Å"Wow. That must actually be hard.†â€Å"It's not so – wait a minute,†I said. â€Å"What are you implying over there? What's this â€Å"actually†business?†â€Å"Well, he's got a point,†insisted Peter, handing Bastien the drink. â€Å"It's not like your job's all that difficult, Georgina. By comparison, I mean.†â€Å"My job's very difficult!†â€Å"What, getting men to have sex with a beautiful woman?†Hugh shook his head. â€Å"That's not hard. That's not even remedial.†I looked at them incredulously. â€Å"It's not like I can just jump into bed with anyone. I have to get quality guys.†â€Å"Yeah, as of a month ago maybe.†Bastien shot me a sharp look at that remark, but I was too annoyed to acknowledge it. â€Å"Hey, I just won an award, you know. Got the certificate and everything. And anyway, contrary to your pathetic love lives, not all guys will immediately give in to sex. It takes work.†â€Å"What, like horns and a whip?†suggested Peter slyly, referring to a particularly embarrassing incident from my past. â€Å"That's different. He wanted it.†â€Å"They all want it. That's the point.†Hugh turned to Bastien reverentially. â€Å"How do you do it? Got any pointers you can share with the rest of us?†â€Å"Several lifetimes' worth,†chuckled Bastien, still watching me. â€Å"Those are trade secrets, I'm afraid. Although, really, in Fleur ‘s defense, the techniques are the same for both of us. You should have been paying more attention to her. â€Å" â€Å"Low-cut necklines aren't exactly a trade secret.†â€Å"Much more to it than that, my friend. Especially with Georgina. She's one of the best.†Hugh and the vampires looked at me as though they'd never noticed me before, apparently attempting to figure out if what Bastien said was true. â€Å"No need to start that up,†I pointed out hastily. â€Å"Come on, weren't you just bragging about how you taught me everything I know? You and I used to run some good rackets back in the day.†â€Å"What kind of rackets?†asked Peter. When I wouldn't answer, Bastien merely shrugged. â€Å"Oh, you know. The kind that require a partner. â€Å" Cody's eyes widened. â€Å"Like†¦group sex?†â€Å"No!†I protested, unable to stay silent at that. Not that it wasn't in my curriculum vitae. â€Å"Partnerships to suck somebody in. Play husband and wife. Or brother and sister. Or†¦or†¦whatever it takes to nail your mark.†Bastien nodded along with me. â€Å"Men really like the thrill of winning over someone's beautiful young wife. Women too, for that matter. The forbidden always has a certain allure to it.†â€Å"Wow.†Cody and the others pondered this new development and tried probing us a bit more for details. Bastien, sensing my reluctance to elaborate about the past, gave vague answers, and conversation soon drifted to other topics – as well as to Peter's amazing dinner. It wasn't Met good, but maybe the company had biased me. â€Å"Are you going to tell me what's going on?†I murmured to the incubus later, as our group finally rose from the table and began making motions to leave. I was dying to know what could have drawn him here and earned Jerome's approval. Hell's denizens could take vacations, but this smacked of business. Bastien patted me on the back, giving me his trademark grin. â€Å"In good time, my sweet. Is there somewhere we can talk?†â€Å"Sure. I'll take you back to my place. You can meet my cat.†When Bastien left me to once again thank Peter for dinner, Carter strolled over. â€Å"Are you seeing Seth soon?†â€Å"Later tonight.†Seeing his amused expression, I scowled. â€Å"Just get it over with, okay?†â€Å"Get what over with?†â€Å"The part where you tell me how stupid it is to try to have a serious relationship with a mortal.†The mirth faded from his face. â€Å"I don't think it's stupid.†I studied him, waiting for the punch line. â€Å"Everyone else does.†â€Å"Does Seth? Do you?†I looked away, thinking about Seth. That funny, distracted look on his face when inspiration seized him. His goofy T-shirt collection. The exquisite way he could capture the world on paper. How warm his hand was when it slid into mine. The way I just couldn't stay away from him, despite the million reasons that said I should. Suddenly, caught in Carter's penetrating eyes, something inside of me let loose. I hated how the angel could do this to me. â€Å"Sometimes I do. Sometimes I look at him†¦and I remember how it was when I kissed him and felt that love. It makes me want that back. I want to feel it again. I want to return it. Other times, though†¦other times, I'm so scared. I listen to these guys†¦and to Jerome†¦and then the doubts gnaw at me. I can't get them out of my head. We've been sleeping together, you know. Literally. It hasn't been a problem so far, but sometimes I lie awake watching him, thinking this can't last. The longer it does†¦I feel like†¦like I'm standing on a high wire, with Seth at one end and me at the other. We're trying to reach each other, but one misstep, one breeze, one side-glance, and I'll fall over the edge. And keep falling and falling.†I took in a shaking breath when I finished. Carter leaned toward me and brushed the hair away from the side of my face. â€Å"Don't look down then,†he whispered. Bastien had returned, catching the end of my soliloquy. â€Å"Who's Seth?†he wanted to know later, once we were back at my apartment. â€Å"Long story.†Yet I found myself spilling it anyway. Of course, telling Bastien about Seth meant telling him about a lot of other things too. Like a recent encounter with Jerome's half-human, half-angel son – a stunningly beautiful man with a twisted sense of social justice who had been on a semipsychotic mission to make other immortals pay for the shoddy treatment of him and his kind. The fact that he had been a good dancer and a phenomenal lover had not really been enough to make up for his wanton killing of lesser immortals and subsequent attempt on Carter. That, of course, led me to next explain how Seth had witnessed the inevitable showdown and had been injured when I kissed him to get an emergency fix of energy. Jerome had wanted to erase Seth's memory of the whole event, as well as the writer's love for me. I had begged the demon not to, finally getting him to agree when I offered to devote all of my efforts back to seducing and corrupting decent men like a good little succubus should. Horatio's visit had been the ultimate testimony to my â€Å"new and improved†self. Bastien, sprawling on my sofa, listened thoughtfully and frowned when I finished. â€Å"What do you mean? Why weren't you going after decent ones already?†â€Å"I got tired of it. Didn't like hurting them.†â€Å"So what? You were going after bad ones?†I nodded. He shook his head, knowing as well as I did how little life energy an ignoble mortal yielded compared to a good one. â€Å"Poor Fleur . What a miserable existence that must have been.†I gave him a bittersweet smile. â€Å"I think you're the first person that's ever sounded more sympathetic than incredulous. Most people think I'm idiotic for getting by like that.†â€Å"It's a pain, yes,†Bastien agreed, â€Å"and requires more frequent fixes, but hardly idiotic. You don't think I have days when I feel the same way? When I just want to throw my hands up and leave decent women alone?†â€Å"Why don't you?†â€Å"Not our lot. You and I are glorified prostitutes – courtesans, if you want to be more genteel, but it's all the same thing. Switching to bad ones won't change our fates. Won't even do anything in the long run, really, except relieve our guilt a bit, and even that relief doesn't last forever. â€Å" â€Å"Christ. You aren't really making me feel better.†â€Å"Sorry.†â€Å"No, no, it's okay. Whatever. I mean, it's nice to have someone to talk to about this. No one else – none of the other immortals – really get it. â€Å" He snorted. â€Å"Of course they don't. How could they?†My silence agreed for me, and Bastien gave me a kindly look. â€Å"Not that your friends weren't nice. Are there other immortals in the city you can talk to? Any succubi or incubi?†â€Å"A few more vampires and minor demons, but that's it. They're less social than the ones I run with. I have some good mortal friends too. Still. They're not the same either.†I smiled gently. â€Å"They're not you. I've missed you.†Bastien tousled my hair, earning a critical glance from my cat Aubrey. â€Å"I've missed you too.†â€Å"So will you tell me what's going on now?†His serious mien turned jovial. â€Å"Not sure what you're going to think about it, now that I've heard all of this.†â€Å"Try me.†Sliding off the couch, Bastien settled next to me so we could speak face-to-face. â€Å"You ever heard of Dana Dailey?†â€Å"I live on this planet, don't I? She's always my first choice when I'm driving in my car and feel like listening to some highly commercial, conservative rhetoric.†I didn't make any attempt to hide my disdain. In addition to touting worn-out family values, radio host Dana Dailey also enjoyed working thinly veiled racist, homophobic, and even sexist insinuations into her talk show. I couldn't stand her. â€Å"I imagine that mood strikes you quite a bit. Did you know she's Seattle based?†â€Å"Of course. It's a wonder she hasn't dragged down the property value. â€Å" â€Å"Funny you should mention that. A house in her neighborhood just came up for sale.†â€Å"So?†â€Å"So, our employers have purchased it.†â€Å"What?†Grinning, knowing he had me hooked, Bastien leaned in eagerly. â€Å"Pay attention, Fleur , because here's the good part. We got wind of some rumors concerning Mrs. Dailey's ex-pool boy in San Diego. He claims to have been ‘romantically involved' with her.†I racked my brain, recalling a promotional picture I'd seen of her and her politician husband on a billboard. â€Å"Have you seen Mr. Dailey? I'd opt for a pool boy too. What became of the rumors?†â€Å"Oh, you know. The same thing that always happens to rumors with no proof. They faded away; nothing happened.†I waited expectantly. â€Å"Okay, and the house fits in how?†â€Å"Well, like you said, her husband's no prize. Of course, she isn't going to get divorced or anything, not when it could potentially tarnish his political future and her whole prissy, on-air family-values campaign. But†¦the naughty streak is still there. If she's strayed once, I bet she could be lured into doing it again.†I groaned as the pieces fell together. â€Å"Like with a handsome, debonair neighbor?†â€Å"Debonair? Really, you're too kind.†â€Å"So what happens after that?†â€Å"Then we just let the evidence do its work.†â€Å"Evidence?†â€Å"Well, yeah. We're not going to go the way of the pool boy. When I manage to lure the illustrious Mrs. Dailey into physical pleasures surpassing her wildest dreams, there'll be a camera rolling. We're going to record this for posterity, then go to the press. Full exposure, full takedown. No more radio empire preaching to the masses to return to pure, decent ways. Even her husband's political campaign will be marred, thus opening the door for some liberal upstart to take his place and help get this area back into the corrupt rut it so desperately longs for. â€Å" â€Å"Gee, it's all so neat.†He eyed me. â€Å"You doubt the plan's brilliance?†â€Å"I don't know. I appreciate the ballsy factor here, but I think this is kind of out-there, even for you. I can't imagine Dana Dailey,ll go down so easily.†â€Å"Leave the going down to me.†â€Å"Your ego's out of control.†He laughed and pulled me to him. His arms felt good around me. Familiar. Reassuring. â€Å"Admit it. That's why you love me. â€Å" â€Å"Yeah, you're like the brother I never had. One that doesn't set my hair on fire. â€Å" His eyes sparkled wickedly. â€Å"And once again, you've jumped ahead of me. I want you to see me in action on this – not to mention keep me company while I'm in town. You've got to come visit – as Mitch's sister.†â€Å"Who?†Bastien suddenly stood up and shape-shifted. The familiar features morphed, leaving no trace of the rakish incubus I knew. Six-two and broad-shouldered, he now had dark blond hair and sky blue eyes, his face only just losing its pretty boy aspect and giving way to the sizzling promise of an experienced, confident man in his early thirties. When he smiled, those perfect teeth lit up a room. He winked at me. â€Å"Mitch Hunter,†he explained in a suave, movie-star voice. No accent now. â€Å"You got an equally cheesy title to go with that? ‘Mitch Hunter, MD' or ‘Mitch Hunter, Private Investigator?' Seems appropriate.†â€Å"Nah. I'm a consultant, of course. Everyone's favorite nondescript yet well-paid white-collar job.†â€Å"You look like you need a golf club in one hand and a burger flipper in the other.†â€Å"Tease all you want, but Dana won't be able to resist this. Now†– he gestured for me to stand up – â€Å"let's see what you can do.†â€Å"Are you joking?†â€Å"Do I look like I'm joking? If you're going to come visit me, you've got to put on some family resemblance.†I rolled my eyes and stood up. After a moment's study of his features, I shape-shifted my petite body into a taller, more athletic one with long blond hair. He scrutinized me, then shook his head. â€Å"Too pretty.†â€Å"What? This is perfect.†â€Å"That body's unreal. No one looks that good. My God woman, that ass.†â€Å"Oh, come on. You don't think Special Agent Mitch Hunter's sister isn't the type to spend two hours a day on a stair-climber?†Bastien grunted. â€Å"You've got a point there. At least lose some of the hair. These suburban types go for boring and practical.†â€Å"Yeah, but I'm not suburban. I'm your hipper, more stylish – â€Å" Someone knocked at my door. He glanced at me questioningly. â€Å"Oh! It's Seth.†I changed back to my normal body, and Bastien did the same. I opened the door. Seth Mortensen, best-selling author and professional introvert, stood outside my apartment. Clad in a Frogger T-shirt and corduroy jacket, he seemed to have forgotten to brush his hair again. It was messy and brown with a faint coppery cast, mirrored in the perpetual five o'clock shadow across his lower face. His lips turned up in a smile upon seeing me, and I couldn't help but briefly ponder how soft and kissable they looked. â€Å"Hey,†I said. â€Å"Hey.†Despite whatever attraction burned between us, the engine of our conversation always took a little while to turn over. I led him inside, and his expression faltered a bit when he saw Bastien. â€Å"Oh. Hi.†â€Å"Hello,†boomed Bastien, extending his hand. â€Å"Bastien Moreau.†â€Å"Seth Mortensen.†â€Å"A pleasure. I've heard all about you. Your books are fabulous. I mean, I've never read any of them – just don't have the time for that anymore – but I'm sure they're magnifique.†â€Å"Um, thanks.†â€Å"Bastien is an old friend,†I explained. â€Å"He's going to be in town for a while on†¦business.†Seth nodded, and silence dropped in between all of us like a fourth companion. Finally, Bastien cleared his throat. I could see from his face that he was already losing interest, dismissing Seth as too quiet and unexciting. The incubus craved action. â€Å"Well, I should take off. I don't want to interrupt your plans.†â€Å"What are you going to do?†I asked. â€Å"You can't have any plans of your own yet. â€Å" He winked. â€Å"I'll improvise.†I gave him a knowing look. Ruffling my hair again, he embraced me and kissed each of my cheeks. â€Å"I'll be in touch, Fleur . Make sure you keep an eye on the news.†â€Å"I'll never leave my television.†Bastien gave Seth a friendly nod. â€Å"Nice meeting you.†When the incubus was gone, Seth asked, â€Å"When you say ‘old friend,' are we talking, like†¦since the Ice Age?†â€Å"No. Of course not.†â€Å"Oh.†â€Å"It's only been about four hundred years.†â€Å"Ah. Yes. Only four hundred.†A wry expression spread over his face. â€Å"Being with you is a continual experiment in perspective. Among other things.†He considered. â€Å"So what is he? Werewolf? Demigod?†â€Å"Nothing so exciting. He's an incubus. You must have heard of those.†Seth nodded, frowning. â€Å"Sure. Like a succubus only†¦he has to go after women to survive?†I nodded. â€Å"Wow. For all eternity. Wow.†His eyebrows shot up as true wonder played over his face. â€Å"That's got to be†¦wow. That's really rough.†My eyes narrowed. â€Å"Don't even start down that road.†Bastien had said he didn't want to interrupt our plans, but we didn't really have any, short of spending the evening together. I suppose most couples, running out of options, could have resorted to sex or at least making out, but the nature of our relationship required a full itinerary. We mustered some ideas. â€Å"You want to rent a movie?†I offered. â€Å"I've got some coupons.†We ended up renting Gladiator, at which time I discovered Horatio's free rental coupons had expired long ago. â€Å"That son of a bitch!†â€Å"Who?†asked Seth. But of course I couldn't explain. Fucking demons. Back home, Seth and I snuggled on my couch as we watched, warm and close yet still safe from any detrimental succubus effects. He listened with bemusement as I pointed out historical inaccuracies, most of which involved how much dirtier and smellier the Roman Empire had been. When it finished, we turned off the television and sat together in the dark. Seth stroked the side of my face, sifting through the strands of my hair and occasionally brushing my cheek with his fingers. A small gesture, yet when that was all you could do with another person, it became startlingly erotic. I looked up at him. I knew what I saw when I studied him. He was everything I could want and everything I couldn't have. The steady, loving companion I'd pined for all these years. I wondered what he saw with me. The expression he wore now seemed fond. Admiring. And a little sad. â€Å"But thy eternal summer shall not fade Nor lose possession of that fair ow,st; Nor shall Death brag thou wand,rest in his shade, When in eternal lines to time thou grow,st; So long as men can breathe or eyes can see, So long lives this, and this gives life to thee. â€Å" â€Å"Sonnet Eighteen,†I murmured, thinking he recited beautifully. Hell, forget his recitation skills. How many guys in this age of instant messaging even knew Shakespeare anymore? His amused little half-smile played over his face. â€Å"Clever and beautiful. How could any man settle for a mortal woman?†â€Å"Easily,†I returned. My friends' misgivings suddenly loomed up in me. â€Å"You could, you know.†He blinked, and his rapt look faded, giving way to exasperation. â€Å"Oh. Not this discussion again.†â€Å"I'm serious – â€Å" â€Å"And so am I. I don't want to be with anyone else right now. I've told you that a hundred times. Why do we keep talking about this?†â€Å"Because you know we can't – â€Å" â€Å"Nobuts.Give me some credit for being able to control myself. Besides, I'm not with you for sex. You know that. I'm with you to be with you.†â€Å"How can that be enough?†It never had been for any other man I'd known. â€Å"Because†¦because†¦Ã¢â‚¬ He tipped my chin up with his hand, the emotion in those eyes making my insides melt. â€Å"Because being with you feels so right†¦like it's always been meant to be. You make me believe in a higher power for once in my life.†I closed my eyes and put my head on his chest. I could hear his heart beating. He wrapped me to him, his embrace warm and solid, and I felt like I couldn't get close enough to him. Probably I should have let the discussion go then, but one more thing was still on my mind tonight. After all, I had a gold-embossed certificate sitting on my counter. â€Å"Even if you can control yourself†¦even if you can stay celibate, you know I won't be.†The words hurt coming out, but my mouth's control switch didn't always function so well. Besides, I didn't want anything standing between us. â€Å"I don't care.†But I felt his hold on me stiffen a little. â€Å"Seth, you will – â€Å" â€Å"Thetis, I don't care. It doesn't matter. Nothing matters except what happens between you and me.†The fierceness in his voice – a contrast to his normal placidity – thrilled me, but it was not that that made me give up the argument. It was the word â€Å"Thetis.†Thetis. Thetis the shape-shifting goddess. The shape-shifter wooed and won by a steadfast mortal. Seth had coined the name for me when he learned I was a succubus, when he'd first insinuated that my infernal standing was not a deterrent. I pulled him closer. Don't look down. We went to bed shortly thereafter, Aubrey snuggling up at our feet. The feel of Seth's body curled by mine under the covers was tantalizing, a cruel whisper of the restrictions around us. I sighed and tried to think of something other than how nice he felt or how great it would be if he slid his hand up my shirt. I grinned as a most unsexual sentiment came to mind. â€Å"I want pancakes.†â€Å"What? Right now?†â€Å"No. For breakfast.†â€Å"Oh.†He yawned. â€Å"You'd better get up early then.†â€Å"Me? I'm not going to make them.†â€Å"Yeah?†His sleepy voice carried mock sympathy. â€Å"Who's going to make them for you then?†â€Å"You are.†It was a well-known fact – at least to Seth and me – that he made the best pancakes known to mankind. They always came out perfect, light and fluffy. Through some kitchen magic, he even managed to put smiley faces on them when he made them for me. Once he'd even puta Gon one. I'd assumed it was for my name, but later, he'd sworn it stood for â€Å"goddess.†â€Å"Am I?†His lips brushed my earlobe; his breath was warm against my skin. â€Å"You think I'm going to make you pancakes? Is that how you think it's going to be?†â€Å"You're so good at,†I whined. â€Å"Besides, if you do, I'll sit on the counter in a short robe while you cook.†Oops. Maybe pancakes could become sexual after all. His soft laughter segued into another yawn. â€Å"Oh. Well then.†He kissed my ear again. â€Å"Maybe I'll make you pancakes. â€Å" His breathing grew slow and regular, the tension in his body easing. Soon he slept, not troubled or tempted in the least by having me in his arms. I sighed again. He was right; he did have self-control. If he could do this, surely I could too. I closed my eyes and waited for exhaustion to take over. Fortunately, it didn't waste any time; staying up late will do that to you. Maybe that was the real key to sleeping chastely. I woke up in his arms hours later, hearing the ever-so-faint sounds of bad seventies music drifting through the wall. One of my neighbors felt the need to do aerobics to the Bee Gees every day around lunchtime. Certifiable insanity. Wait. Lunchtime? I sat bolt upright, panic jolting me into full consciousness as I assessed the situation. My bed. Seth sprawled beside me. The full roar of traffic outside. Clear, winter sunlight pouring through the window – a lot of sunlight. Fearing the worst, I looked at the nearest clock. It was 12:03. Groaning silently, I groped on the floor for my cell phone, wondering why no one had yet called me in to work. Looking at the phone's display, I realized I'd turned the ringer off during the movie. Seven new voice mail messages, the phone read. So much for pancakes. Tossing the phone back down, I looked over at Seth, the cuteness of him in a T-shirt and flannel boxers momentarily allaying my frustration. I shook him, wishing I could just crawl back under the covers with him. â€Å"Wake up. I've got to go.†He blinked up at me drowsily, further increasing his appeal. Aubrey wore a similar look. â€Å"Huh? Too†¦early.†â€Å"Not that early. I'm late for work.†He stared at me blankly for a few seconds and then sat up nearly as rapidly as I had. â€Å"Oh. Oh man.†â€Å"It's all right. Let's go.†He disappeared into the bathroom, and I shape-shifted my appearance once more, turning the pajamas into a red sweater and black skirt, my loose hair into a neat bun. I hated doing this so often, much preferring to rifle through my own closet. Shape-shifting also burned through my energy stash that much more quickly, requiring more frequent victims. Unfortunately, time-crunches call for certain sacrifices. When Seth returned, he did a double take at my appearance and shook his head. â€Å"Still can't get used to that.†I expected him to go home and sleep, but he went with me to the bookstore. Its coffee shop was his favorite place to write. As we walked into Emerald City Books andCafe,I breathed a sigh of relief that neither my manager Paige nor Warren, the store owner, appeared to be around. Still, business had already opened for the day without me, and my chipper, morning-people coworkers made it impossible to sneak in without notice. â€Å"Hey, Georgina! Hi Seth!†â€Å"Georgina and Seth are here!†â€Å"Good morning, Georgina! Good morning, Seth!†Seth left to take up his writing station upstairs, and I made my way to the back offices. All of them were dark, which I found odd. No managers at all. Someone should have opened before me. I flipped on the light in my own office. I was so fixated on figuring out what was going on that the demon took me completely by surprise. Red-skinned and multihorned, he leapt out at me, waving his arms and making unintelligible grunting sounds. I yelped and dropped the things I'd been carrying, recoiling. A moment later, my senses returned, and I walked over and smacked him on the side of the head as hard as I could.
Tuesday, October 22, 2019
The Role of Bells Theorem in Quantum Physics
The Role of Bells Theorem in Quantum Physics Bells Theorem was devised by Irish physicist John Stewart Bell (1928-1990) as a means of testing whether or not particles connected through quantum entanglement communicate information faster than the speed of light. Specifically, the theorem says that no theory of local hidden variables can account for all of the predictions of quantum mechanics. Bell proves this theorem through the creation of Bell inequalities, which are shown by experiment to be violated in quantum physics systems, thus proving that some idea at the heart of local hidden variables theories has to be false. The property which usually takes the fall is locality - the idea that no physical effects move faster than the ​speed of light. Quantum Entanglement In a situation where you have two particles, A and B, which are connected through quantum entanglement, then the properties of A and B are correlated. For example, the spin of A may be 1/2 and the spin of B may be -1/2, or vice versa. Quantum physics tells us that until a measurement is made, these particles are in a superposition of possible states. The spin of A is both 1/2 and -1/2. (See our article on the Schroedingers Cat thought experiment for more on this idea. This particular example with particles A and B is a variant of the Einstein-Podolsky-Rosen paradox, often called the EPR Paradox.) However, once you measure the spin of A, you know for sure the value of Bs spin without ever having to measure it directly. (If A has spin 1/2, then Bs spin has to be -1/2. If A has spin -1/2, then Bs spin has to be 1/2. There are no other alternatives.) The riddle at the heart of Bells Theorem is how that information gets communicated from particle A to particle B. Bells Theorem at Work John Stewart Bell originally proposed the idea for Bells Theorem in his 1964 paper On the Einstein Podolsky Rosen paradox. In his analysis, he derived formulas called the Bell inequalities, which are probabilistic statements about how often the spin of particle A and particle B should correlate with each other if normal probability (as opposed to quantum entanglement) were working. These Bell inequalities are violated by quantum physics experiments, which means that one of his basic assumptions had to be false, and there were only two assumptions that fit the bill - either physical reality or locality was failing. To understand what this means, go back to the experiment described above. You measure particle As spin. There are two situations that could be the result - either particle B immediately has the opposite spin, or particle B is still in a superposition of states. If particle B is affected immediately by the measurement of particle A, then this means that the assumption of locality is violated. In other words, somehow a message got from particle A to particle B instantaneously, even though they can be separated by a great distance. This would mean that quantum mechanics displays the property of non-locality. If this instantaneous message (i.e., non-locality) doesnt take place, then the only other option is that particle B is still in a superposition of states. The measurement of particle Bs spin should, therefore, be completely independent of the measurement of particle A, and the Bell inequalities represent the percent of the time when the spins of A and B should be correlated in this situation. Experiments have overwhelmingly shown that the Bell inequalities are violated. The most common interpretation of this result is that the message between A and B is instantaneous. (The alternative would be to invalidate the physical reality of Bs spin.) Therefore, quantum mechanics seems to display non-locality. Note: This non-locality in quantum mechanics only relates to the specific information that is entangled between the two particles - the spin in the above example. The measurement of A cannot be used to instantly transmit any sort of other information to B at great distances, and no one observing B will be able to tell independently whether or not A was measured. Under the vast majority of interpretations by respected physicists, this does not allow communication faster than the speed of light.
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