Coursework on Business Law

The correct citation of The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 is Public Law No. 109-8, 119. It became fully effective last October 17, 2005. The law implements the new â€Å"means test† to determine whether a debtor is eligible for liquidation which is found in chapter 7 or must file under wage-earner repayment plan found in chapter 13.In order to protect the interests of employees and for reasons of public interest, the law also set supervising random audits and targeted audits to determine whether a liquidation and debtor’s bankruptcy documents are accurate (The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005, 2009, p. 1). It is true that businesses sometimes use bankruptcy as a means to address labor issues which includes reformed contract with the union.The same is true with the case of United Airline Company when it had merger proceedings with US Airways, wherein several union members complained. The labor union is comp osed of the United Flight Attendants wherein its members fought for about 29 days to bring up the pilot's contract dispute (AFA Announces United Flight Attendants Elect Militant Leadership, 2008, p. 1). The contract being fought for becomes successful due to the efforts of union members. Mr. Gardner violated the law.The notice of garnishment on the wages of Clarence Ellis has nothing to do with his job in the company. It was a legal process wherein any person or entity with whom Mr. Ellis was indebted, may take his wages or money in the bank as payment. However, it was not related to the job of Mr. Ellis as laborer and carpenter. Hence, the grounds for firing him such as alcoholism, poor job performance, insubordination, and dishonesty being used by Mr. Gardner are not applicable. Therefore, Mr.Gardner's act of firing Mr. Ellis is baseless. References CBS Interactive Inc. 4 April 2008. AFA Announces United Flight Attendants Elect MilitantLeadership. Retrieved July 1, 2009, from http ://findarticles. com/p/ articles/mi_m0EIN/is_2008_April_4/ai_n25126630/? tag=content-inner;col. U. S. Trustee Program/Dept. Of Justice. 2009. Bankruptcy Abuse Prevention and Consumer Consumer Protection Act of 2005. Retrieved July 1, 2009, from http://www. usdoj. gov/ust/eo/bapcpa/index. htm.

Bag of Bones CHAPTER ONE

On a very hot day in August of 1994, my wife told me she was going down to the Derry Rite Aid to pick up a refill on her sinus medicine prescription this is stuff you can buy over the counter these days, I believe. I'd finished my writing for the day and offered to pick it up for her. She said thanks, but she wanted to get a piece of fish at the supermarket next door anyway; two birds with one stone and all of that. She blew a kiss at me off the palm of her hand and went out. The next time I saw her, she was on TV. That's how you identify the dead here in Derry no walking down a subterranean corridor with green tiles on the walls and long fluorescent bars overhead, no naked body rolling out of a chilly drawer on casters; you just go into an office marked PRIVATE and look at a TV screen and say yep or nope. The Rite Aid and the Shopwell are less than a mile from our house, in a little neighborhood strip mall which also supports a video store, a used-book store named Spread It Around (they do a very brisk business in my old paperbacks), a Radio Shack, and a Fast Foto. It's on Up-Mile Hill, at the intersection of Witcham and Jackson. She parked in front of Blockbuster Video, went into the drugstore, and did business with Mr. Joe Wyzer, who was the druggist in those days; he has since moved on to the Rite Aid in Bangor. At the checkout she picked up one of those little chocolates with marshmallow inside, this one in the shape of a mouse. I found it later, in her purse. I unwrapped it and ate it myself, sitting at the kitchen table with the contents of her red handbag spread out in front of me, and it was like taking Communion. When it was gone except for the taste of chocolate on my tongue and in my throat, I burst into tears. I sat there in the litter of her Kleenex and makeup and keys and half-finished rolls of Certs and cried with my hands over my eyes, the way a kid cries. The sinus inhaler was in a Rite Aid bag. It had cost twelve dollars and eighteen cents. There was something else in the bag, too an item which had cost twenty-two-fifty. I looked at this other item for a long time, seeing it but not understanding it. I was surprised, maybe even stunned, but the idea that Johanna Arlen Noonan might have been leading another life, one I knew nothing about, never crossed my mind. Not then. Jo left the register, walked out into the bright, hammering sun again, swapping her regular glasses for her prescription sunglasses as she did, and just as she stepped from beneath the drugstore's slight overhang (I am imagining a little here, I suppose, crossing over into the country of the novelist a little, but not by much; only by inches, and you can trust me on that), there was that shrewish howl of locked tires on pavement that means there's going to be either an accident or a very close call. This time it happened the sort of accident which happened at that stupid X-shaped intersection at least once a week, it seemed. A 1989 Toyota was pulling out of the shopping-center parking lot and turning left onto Jackson Street. Behind the wheel was Mrs. Esther Easterling of Barrett's Orchards. She was accompanied by her friend Mrs Irene Deorsey, also of Barrett's Orchards, who had shopped the video store without finding anything she wanted to rent. Too much violence, Irene said. Both women were cigarette widows. Esther could hardly have missed the orange Public Works dump truck coming down the hill; although she denied this to the police, to the newspaper, and to me when I talked to her some two months later, I think it likely that she just forgot to look. As my own mother (another cigarette widow) used to say, ‘The two most common ailments of the elderly are arthritis and forgetfulness. They can't be held responsible for neither.' Driving the Public Works truck was William Fraker, of Old Cape. Mr. Fraker was thirty-eight years old on the day of my wife's death, driving with his shirt off and thinking how badly he wanted a cool shower and a cold beer, not necessarily in that order. He and three other men had spent eight hours putting down asphalt patch out on the Harris Avenue Extension near the airport, a hot job on a hot day, and Bill Fraker said yeah, he might have been going a little too fast maybe forty in a thirty-mile-an-hour zone. He was eager to get back to the garage, sign off on the truck, and get behind the wheel of his own F-150, which had air conditioning. Also, the dump truck's brakes, while good enough to pass inspection, were a long way from tip-top condition. Fraker hit them as soon as he saw the Toyota pull out in front of him (he hit his horn, as well), but it was too late. He heard screaming tires his own, and Esther's as she belatedly realized her danger and saw her face for just a mome nt. ‘That was the worst part, somehow,' he told me as we sat on his porch, drinking beers it was October by then, and although the sun was warm on our faces, we were both wearing sweaters. ‘You know how high up you sit in one of those dump trucks? ‘ I nodded. ‘Well, she was looking up to see me craning up, you'd say and the sun was full in her face. I could see how old she was. I remember thinking, ‘Holy shit, she's gonna break like glass if I can't stop.' But old people are tough, more often than not. They can surprise you. I mean, look at how it turned out, both those old biddies still alive, and your wife . . . ‘ He stopped then, bright red color dashing into his cheeks, making him look like a boy who has been laughed at in the schoolyard by girls who have noticed his fly is unzipped. It was comical, but if I'd smiled, it only would have confused him. ‘Mr. Noonan, I'm sorry. My mouth just sort of ran away with me.' ‘It's all right,' I told him. ‘I'm over the worst of it, anyway.' That was a lie, but it put us back on track. ‘Anyway,' he said, ‘we hit. There was a loud bang, and a crumping sound when the driver's side of the car caved in. Breaking glass, too. I was thrown against the wheel hard enough so I couldn't draw a breath without it hurting for a week or more, and I had a big bruise right here.' He drew an arc on his chest just below the collarbones. ‘I banged my head on the windshield hard enough to crack the glass, but all I got up there was a little purple knob . . . no bleeding, not even a headache. My wife says I've just got a naturally thick skull. I saw the woman driving the Toyota, Mrs. Easterling, thrown across the console between the front bucket seats. Then we were finally stopped, all tangled together in the middle of the street, and I got out to see how bad they were. I tell you, I expected to find them both dead.' Neither of them was dead, neither of them was even unconscious, although Mrs. Easterling had three broken ribs and a dislocated hip. Mrs. Deorsey, who had been a seat away from the impact, suffered a concussion when she rapped her head on her window. That was all; she was ‘treated and released at Home Hospital,' as the Derry News always puts it in such cases. My wife, the former Johanna Arlen of Malden, Massachusetts, saw it all from where she stood outside the drugstore, with her purse slung over her shoulder and her prescription bag in one hand. Like Bill Fraker, she must have thought the occupants of the Toyota were either dead or seriously hurt. The sound of the collision had been a hollow, authoritative bang which rolled through the hot afternoon air like a bowling ball down an alley. The sound of breaking glass edged it like jagged lace. The two vehicles were tangled violently together in the middle of Jackson Street, the dirty orange truck looming over the pale-blue import like a bullying parent over a cowering child. Johanna began to sprint across the parking lot toward the street. Others were doing the same all around her. One of them, Miss Jill Dunbarry, had been window-shopping at Radio Shack when the accident occurred. She said she thought she remembered running past Johanna at least she was pretty sure she remembered someone in yellow slacks but she couldn't be sure. By then, Mrs. Easterling was screaming that she was hurt, they were both hurt, wouldn't somebody help her and her friend Irene. Halfway across the parking lot, near a little cluster of newspaper dispensers, my wife fell down. Her purse-strap stayed over her shoulder, but her prescription bag slipped from her hand, and the sinus inhaler slid halfway out. The other item stayed put. No one noticed her lying there by the newspaper dispensers; everyone was focused on the tangled vehicles, the screaming women, the spreading puddle of water and antifreeze from the Public Works truck's ruptured radiator. (‘That's gas!' the clerk from Fast Foto shouted to anyone who would listen. ‘That's gas, watch out she don't blow, fellas!') I suppose one or two of the would-be rescuers might have jumped right over her, perhaps thinking she had fainted. To assume such a thing on a day when the temperature was pushing ninety-five degrees would not have been unreasonable. Roughly two dozen people from the shopping center clustered around the accident; another four dozen or so came running over from Strawford Park, where a baseball game had been going on. I imagine that all the things you would expect to hear in such situations were said, many of them more than once. Milling around. Someone reaching through the misshapen hole which had been the driver's-side window to pat Esther's trembling old hand. People immediately giving way for Joe Wyzer; at such moments anyone in a white coat automatically becomes the belle of the ball. In the distance, the warble of an ambulance siren rising like shaky air over an incinerator. All during this, lying unnoticed in the parking lot, was my wife with her purse still over her shoulder (inside, still wrapped in foil, her uneaten chocolate-marshmallow mouse) and her white prescription bag near one outstretched hand. It was Joe Wyzer, hurrying back to the pharmacy to get a compression bandage for Irene Deorsey's head, who spotted her. He recognized her even though she was lying face-down. He recognized her by her red hair, white blouse, and yellow slacks. He recognized her because he had waited on her not fifteen minutes before. ‘Mrs. Noonan?' he asked, forgetting all about the compression bandage for the dazed but apparently not too badly hurt Irene Deorsey. ‘Mrs. Noonan, are you all right?' Knowing already (or so I suspect; perhaps I am wrong) that she was not. He turned her over. It took both hands to do it, and even then he had to work hard, kneeling and pushing and lifting there in the parking lot with the heat baking down from above and then bouncing back up from the asphalt. Dead people put on weight, it seems to me; both in their flesh and in our minds, they put on weight. There were red marks on her face. When I identified her I could see them clearly even on the video monitor. I started to ask the assistant medical examiner what they were, but then I knew. Late August, hot pavement, elementary, my dear Watson. My wife died getting a sunburn. Wyzer got up, saw that the ambulance had arrived, and ran toward it. He pushed his way through the crowd and grabbed one of the attendants as he got out from behind the wheel. ‘There's a woman over there,' Wyzer said, pointing toward the parking lot. ‘Guy, we've got two women right here, and a man as well,' the attendant said. He tried to pull away, but Wyzer held on. ‘Never mind them right now,' he said. ‘They're basically okay. The woman over there isn't.' The woman over there was dead, and I'm pretty sure Joe Wyzer knew it . . . but he had his priorities straight. Give him that. And he was convincing enough to get both paramedics moving away from the tangle of truck and Toyota, in spite of Esther Easterling's cries of pain and the rumbles of protest from the Greek chorus. When they got to my wife, one of the paramedics was quick to confirm what Joe Wyzer had already suspected. ‘Holy shit,' the other one said. ‘What happened to her?' ‘Heart, most likely,' the first one said. ‘She got excited and it just blew out on her.' But it wasn't her heart. The autopsy revealed a brain aneurysm which she might have been living with, all unknown, for as long as five years. As she sprinted across the parking lot toward the accident, that weak vessel in her cerebral cortex had blown like a tire, drowning her control-centers in blood and killing her. Death had probably not been instantaneous, the assistant medical examiner told me, but it had still come swiftly enough . . . and she wouldn't have suffered. Just one big black nova, all sensation and thought gone even before she hit the pavement. ‘Can I help you in any way, Mr. Noonan?' the assistant ME asked, turning me gently away from the still face and closed eyes on the video monitor. ‘Do you have questions? I'll answer them if I can.' ‘Just one,' I said. I told him what she'd purchased in the drugstore just before she died. Then I asked my question. The days leading up to the funeral and the funeral itself are dreamlike in my memory the clearest memory I have is of eating Jo's chocolate mouse and crying . . . crying mostly, I think, because I knew how soon the taste of it would be gone. I had one other crying fit a few days after we buried her, and I will tell you about that one shortly. I was glad for the arrival of Jo's family, and particularly for the arrival of her oldest brother, Frank. It was Frank Arlen fifty, red-cheeked, portly, and with a head of lush dark hair who organized the arrangements . . . who wound up actually dickering with the funeral director. ‘I can't believe you did that,' I said later, as we sat in a booth at Jack's Pub, drinking beers. ‘He was trying to stick it to you, Mikey,' he said. ‘I hate guys like that.' He reached into his back pocket, brought out a handkerchief, and wiped absently at his cheeks with it. He hadn't broken down none of the Arlens broke down, at least not when I was with them but Frank had leaked steadily all day; he looked like a man suffering from severe conjunctivitis. There had been six Arlen sibs in all, Jo the youngest and the only girl. She had been the pet of her big brothers. I suspect that if I'd had anything to do with her death, the five of them would have torn me apart with their bare hands. As it was, they formed a protective shield around me instead, and that was good. I suppose I might have muddled through without them, but I don't know how. I was thirty-six, remember. You don't expect to have to bury your wife when you're thirty-six and she herself is two years younger. Death was the last thing on our minds. ‘If a guy gets caught taking your stereo out of your car, they call it theft and put him in jail,' Frank said. The Arlens had come from Massachusetts, and I could still hear Malden in Frank's voice caught was coowat, car was cah, call was caul. ‘If the same guy is trying to sell a grieving husband a three-thousand-dollar casket for forty-five hundred dollars, they call it business and ask him to speak at the Rotary Club luncheon. Greedy asshole, I fed him his lunch, didn't I?' ‘Yes. You did.' ‘You okay, Mikey?' ‘I'm okay.' ‘Sincerely okay?' ‘How the fuck should I know?' I asked him, loud enough to turn some heads in a nearby booth. And then: ‘She was pregnant.' His face grew very still. ‘What?' I struggled to keep my voice down. ‘Pregnant. Six or seven weeks, according to the . . . you know, the autopsy. Did you know? Did she tell you?' ‘No! Christ, no!' But there was a funny look on his face, as if she had told him something. ‘I knew you were trying, of course . . . she said you had a low sperm count and it might take a little while, but the doctor thought you guys'd probably . . . sooner or later you'd probably . . . ‘ He trailed off, looking down at his hands. ‘They can tell that, huh? They check for that?' ‘They can tell. As for checking, I don't know if they do it automatically or not. I asked.' ‘Why?' ‘She didn't just buy sinus medicine before she died. She also bought one of those home pregnancy-testing kits.' ‘You had no idea? No clue?' I shook my head. He reached across the table and squeezed my shoulder. ‘She wanted to be sure, that's all. You know that, don't you?' A refill on my sinus medicine and a piece of fish, she'd said. Looking like always. A woman off to run a couple of errands. We had been trying to have a kid for eight years, but she had looked just like always. ‘Sure,' I said, patting Frank's hand. ‘Sure, big guy. I know.' It was the Arlens led by Frank who handled Johanna's send off. As the writer of the family, I was assigned the obituary. My brother came up from Virginia with my mom and my aunt and was allowed to tend the guest-book at the viewings. My mother almost completely ga-ga at the age of sixty-six, although the doctors refused to call it Alzheimer's lived in Memphis with her sister, two years younger and only slightly less wonky. They were in charge of cutting the cake and the pies at the funeral reception. Everything else was arranged by the Arlens, from the viewing hours to the components of the funeral ceremony. Frank and Victor, the second-youngest brother, spoke brief tributes. Jo's dad offered a prayer for his daughter's soul. And at the end, Pete Breedlove, the boy who cut our grass in the summer and raked our yard in the fall, brought everyone to tears by singing ‘Blessed Assurance,' which Frank said had been Jo's favorite hymn as a girl. How Frank found Pete and persuaded him to sing at the funeral is something I never found out. We got through it the afternoon and evening viewings on Tuesday, the funeral service on Wednesday morning, then the little pray-over at Fairlawn Cemetery. What I remember most was thinking how hot it was, how lost I felt without having Jo to talk to, and that I wished I had bought a new pair of shoes. Jo would have pestered me to death about the ones I was wearing, if she had been there. Later on I talked to my brother, Sid, told him we had to do something about our mother and Aunt Francine before the two of them disappeared completely into the Twilight Zone. They were too young for a nursing home; what did Sid advise? He advised something, but I'll be damned if I know what it was. I agreed to it, I remember that, but not what it was. Later that day, Siddy, our mom, and our aunt climbed back into Siddy's rental car for the drive to Boston, where they would spend the night and then grab the Southern Crescent the following day. My brother is happy enough to chaperone the old folks, but he doesn't fly, even if the tickets are on me. He claims there are no breakdown lanes in the sky if the engine quits. Most of the Arlens left the next day. Once more it was dog-hot, the sun glaring out of a white-haze sky and lying on everything like melted brass. They stood in front of our house which had become solely my house' by then with three taxis lined up at the curb behind them, big galoots hugging one another amid the litter of tote-bags and saying their goodbyes in those foggy Massachusetts accents. Frank stayed another day. We picked a big bunch of flowers behind the house not those ghastly-smelling hothouse things whose aroma I always associate with death and organ-music but real flowers, the kind Jo liked best and stuck them in a couple of coffee cans I found in the back pantry. We went out to Fairlawn and put them on the new grave. Then we just sat there for awhile under the beating sun. ‘She was always just the sweetest thing in my life,' Frank said at last in a strange, muffled voice. ‘We took care of Jo when we were kids. Us guys. No one messed with Jo, I'll tell you. Anyone tried, we'd feed em their lunch.' ‘She told me a lot of stories.' ‘Good ones?' ‘Yeah, real good.' ‘I'm going to miss her so much.' ‘Me, too,' I said. ‘Frank . . . listen . . . I know you were her favorite brother. She never called you, maybe just to say that she missed a period or was feeling whoopsy in the morning? You can tell me. I won't be pissed.' ‘But she didn't. Honest to God. Was she whoopsy in the morning?' ‘Not that I saw.' And that was just it. I hadn't seen anything. Of course I'd been writing, and when I write I pretty much trance out. But she knew where I went in those trances. She could have found me and shaken me fully awake. Why hadn't she? Why would she hide good news? Not wanting to tell me until she was sure was plausible . . . but it somehow wasn't Jo. ‘Was it a boy or a girl?' he asked. ‘A girl.' We'd had names picked out and waiting for most of our marriage. A boy would have been Andrew. Our daughter would have been Kia. Kia Jane Noonan. Frank, divorced six years and on his own, had been staying with me. On our way back to the house he said, ‘I worry about you, Mikey. You haven't got much family to fall back on at a time like this, and what you do have is far away.' ‘I'll be all right,' I said. He nodded. ‘That's what we say, anyway, isn't it?' ‘We?' ‘Guys. I'll be all right.' And if we're not, we try to make sure no one knows it.' He looked at me, eyes still leaking, handkerchief in one big sunburned hand. ‘If you're not all right, Mikey, and you don't want to call your brother I saw the way you looked at him let me be your brother. For Jo's sake if not your own.' ‘Okay,' I said, respecting and appreciating the offer, also knowing I would do no such thing. I don't call people for help. It's not because of the way I was raised, at least I don't think so; it's the way I was made. Johanna once said that if I was drowning at Dark Score Lake, where we have a summer home, I would die silently fifty feet out from the public beach rather than yell for help. It's not a question of love or affection. I can give those and I can take them. I feel pain like anyone else. I need to touch and be touched. But if someone asks me, ‘Are you all right?' I can't answer no. I can't say help me. A couple of hours later Frank left for the southern end of the state. When he opened the car door, I was touched to see that the taped book he was listening to was one of mine. He hugged me, then surprised me with a kiss on the mouth, a good hard smack. ‘If you need to talk, call,' he said. ‘And if you need to be with someone, just come.' I nodded. ‘And be careful.' That startled me. The combination of heat and grief had made me feel as if I had been living in a dream for the last few days, but that got through. ‘Careful of what?' ‘I don't know,' he said. ‘I don't know, Mikey.' Then he got into his car he was so big and it was so little that he looked as if he were wearing it and drove away. The sun was going down by then. Do you know how the sun looks at the end of a hot day in August, all orange and somehow squashed, as if an invisible hand were pushing down on the top of it and at any moment it might just pop like an overfilled mosquito and splatter all over the horizon? It was like that. In the east, where it was already dark, thunder was rumbling. But there was no rain that night, only a dark that came down as thick and stifling as a blanket. All the same, I slipped in front of the word processor and wrote for an hour or so. It went pretty well, as I remember. And you know, even when it doesn't, it passes the time. My second crying fit came three or four days after the funeral. That sense of being in a dream persisted I walked, I talked, I answered the phone, I worked on my book, which had been about eighty percent complete when Jo died but all the time there was this clear sense of disconnection, a feeling that everything was going on at a distance from the real me, that I was more or less phoning it in. Denise Breedlove, Pete's mother, called and asked if I wouldn't like her to bring a couple of her friends over one day the following week and give the big old Edwardian pile I now lived in alone rolling around in it like the last pea in a restaurant-sized can a good stem-to-stern cleaning. They would do it, she said, for a hundred dollars split even among the three of them, and mostly because it wasn't good for me to go on without it. There had to be a scrubbing after a death, she said, even if the death didn't happen in the house itself. I told her it was a fine idea, but I would pay her and the women she brought a hundred dollars each for six hours' work. At the end of the six hours, I wanted the job done. And if it wasn't, I told her, it would be done, anyway. ‘Mr. Noonan, that's far too much,' she said. ‘Maybe and maybe not, but it's what I'm paying,' I said. ‘Will you do it?' She said she would, of course she would. Perhaps predictably, I found myself going through the house on the evening before they came, doing a pre-cleaning inspection. I guess I didn't want the women (two of whom would be complete strangers to me) finding anything that would embarrass them or me: a pair of Johanna's silk panties stuffed down behind the sofa cushions, perhaps (‘We are often overcome on the sofa, Michael,' she said to me once, ‘have you noticed?'), or beer cans under the loveseat on the sunporch, maybe even an unflushed toilet. In truth, I can't tell you any one thing I was looking for; that sense of operating in a dream still held firm control over my mind. The clearest thoughts I had during those days were either about the end of the novel I was writing (the psychotic killer had lured my heroine to a high-rise building and meant to push her off the roof) or about the Norco Home Pregnancy Test Jo had bought on the day she died. Sinus prescription, she had said. Piece of fish for supper, she had sa id. And her eyes had shown me nothing else I needed to look at twice. Near the end of my ‘pre-cleaning,' I looked under our bed and saw an open paperback on Jo's side. She hadn't been dead long, but few household lands are so dusty as the Kingdom of Underbed, and the light-gray coating I saw on the book when I brought it out made me think of Johanna's face and hands in her coffin Jo in the Kingdom of Underground. Did it get dusty inside a coffin? Surely not, but I pushed the thought away. It pretended to go, but all day long it kept creeping back, like Tolstoy's white bear. Johanna and I had both been English majors at the University of Maine, and like many others, I reckon, we fell in love to the sound of Shakespeare and the Tilbury Town cynicism of Edwin Arlington Robinson. Yet the writer who had bound us closest together was no college-friendly poet or essayist but W. Somerset Maugham, that elderly globetrotting novelist-playwright with the reptile's face (always obscured by cigarette smoke in his photographs, it seems) and the romantic's heart. So it did not surprise me much to find that the book under the bed was The Moon and Sixpence. I had read it myself as a late teenager, not once but twice, identifying passionately with the character of Charles Strickland. (It was writing I wanted to do in the South Seas, of course, not painting.) She had been using a playing card from some defunct deck as her place-marker, and as I opened the book, I thought of something she had said when I was first getting to know her. In Twentieth-Century British Lit, this had been, probably in 1980. Johanna Arlen had been a fiery little sophomore. I was a senior, picking up the Twentieth-Century Brits simply because I had time on my hands that last semester. ‘A hundred years from now,' she had said, ‘the shame of the mid-twentieth-century literary critics will be that they embraced Lawrence and ignored Maugham.' This was greeted with contemptuously good-natured laughter (they all knew Women in Love was one of the greatest damn books ever written), but I didn't laugh. I fell in love. The playing card marked pages 102 and 103 Dirk Stroeve has just discovered that his wife has left him for Strickland, Maugham's version of Paul Gauguin. The narrator tries to buck Stroeve up. My dear fellow, don't be unhappy. She'll come back . . . ‘Easy for you to say,' I murmured to the room which now belonged just to me. I turned the page and read this: Strickland's injurious calm robbed Stroeve of his self-control Blind rage seized him, and without knowing what he was doing he flung himself on Strickland. Strickland was taken by surprise and he staggered, but he was very strong, even after his illness, and in a moment, he did not exactly know how, Stroeve found himself on the floor. ‘You funny little man,' said Strickland. It occurred to me that Jo was never going to turn the page and hear Strickland call the pathetic Stroeve a funny little man. In a moment of brilliant epiphany I have never forgotten how could I? it was one of the worst moments of my life I understood it wasn't a mistake that would be rectified, or a dream from which I would awaken. Johanna was dead. My strength was robbed by grief. If the bed hadn't been there, I would have fallen to the floor. We weep from our eyes, it's all we can do, but on that evening I felt as if every pore of my body were weeping, every crack and cranny. I sat there on her side of the bed, with her dusty paperback copy of The Moon and Sixpence in my hand, and I wailed. I think it was surprise as much as pain; in spite of the corpse I had seen and identified on a high-resolution video monitor, in spite of the funeral and Pete Breedlove singing ‘Blessed Assurance' in his high, sweet tenor voice, in spite of the graveside service with its ashes to ashes and dust to dust, I hadn't really believed it. The Penguin paperback did for me what the big gray coffin had not: it insisted she was dead. You funny little man, said Strickland. I lay back on our bed, crossed my forearms over my face, and cried myself to sleep that way as children do when they're unhappy. I had an awful dream. In it I woke up, saw the paperback of The Moon and Sixpence still lying on the coverlet beside me, and decided to put it back under the bed where I had found it. You know how confused dreams are logic like Dal clocks gone so soft they lie over the branches of trees like throw-rugs. I put the playing-card bookmark back between pages 102 and 103 a turn of the index finger away from You funny little man, said Strickland now and forever and rolled onto my side, hanging my head over the edge of the bed, meaning to put the book back exactly where I had found it. Jo was lying there amid the dust-kitties. A strand of cobweb hung down from the bottom of the box spring and caressed her cheek like a feather. Her red hair looked dull, but her eyes were dark and alert and baleful in her white face. And when she spoke, I knew that death had driven her insane. ‘Give me that,' she hissed. ‘It's my dust-catcher.' She snatched it out of my hand before I could offer it to her. For a moment our fingers touched, and hers were as cold as twigs after a frost. She opened the book to her place, the playing card fluttering out, and placed Somerset Maugham over her face a shroud of words. As she crossed her hands on her bosom and lay still, I realized she was wearing the blue dress I had buried her in. She had come out of her grave to hide under our bed. I awoke with a muffled cry and a painful jerk that almost tumbled me off the side of the bed. I hadn't been asleep long the tears were still damp on my cheeks, and my eyelids had that funny stretched feel they get after a bout of weeping. The dream had been so vivid that I had to roll on my side, hang my head down, and peer under the bed, sure she would be there with the book over her face, that she would reach out with her cold fingers to touch me. There was nothing there, of course dreams are just dreams. Nevertheless, I spent the rest of the night on the couch in my study. It was the right choice, I guess, because there were no more dreams that night. Only the nothingness of good sleep.

Is illegal immigration beneficial to the U.S. economy Term Paper

Is illegal immigration beneficial to the U.S. economy - Term Paper Example Illegal immigration, also known to as unauthorized or undocumented immigration refers to the passage and settlement of immigrants in a manner that contravenes the immigration rules and regulations of the destined country. Barry Chiswick, PhD, Distinguished Professor and Head of the Department of Economics at the University of Illinois at Chicago  defined illegal immigration as follows; "By definition, illegal immigration arises from a divergence between whom the United States will accept as an immigrant and the desire of some foreign nationals to live and work in this country† (Procon 2007). Broadly speaking illegal immigration may take the form of undocumented/unauthorized entry, admission gained through fraudulent documents, extending the stay after the expiry of the temporary visas or crossing the border illegally. An estimated 11.9 million unauthorized immigrants live in the United States. In the last decade, on average, 5, 00, 000 new illegal immigrants made their way into the United States every year. The tally of total immigrant population in the United States touched 40 million in 2010, the highest in the history of the country. Approximately 66 percent of the unauthorized immigrants come into the United States by crossing the US-Mexico border; making Mexico the top illegal-immigrant-sending country. The rest of the one-third illegal immigrants reportedly continue to stay on in the country after the expiry of their temporary visas (Hanson 2009). At one point of time, the phenomenon of illegal immigration served the national interests of United States Pretty well. The illegal immigrants are willing to take up jobs in labor-scarce regions and also have no problems in accepting jobs that native workers and legal migrants shun. The illegal immigrants hold anywhere between 12 to 15 million jobs or 8 percent of the jobs in the United States (Hanson 2009). For varied reasons the existence of

The compromised Neonate Essay Example | Topics and Well Written Essays - 3000 words

The compromised Neonate - Essay Example Results also showed that the time needed for stabilisation of bilirubin levels increases along with the gestational age of the neonate. In addition, despite the various methods employed for the treatment of neonatal jaundice and the wide ranges in the treatment levels used, there has been an overall median plateau of around 72 hours for the stabilisation of bilirubin levels in most of the neonates. However, because the date of the release of the NICE guidelines was in proximity with the release of this article, it can be inferred that the national guidelines were not yet fully disseminated in most hospitals and other neonatal units during the time the participating units were contacted, as suggested by the conclusion of the article in the high variability and wide variations in the threshold levels used among the 72 units contacted by the researchers. ... r this paper since it discusses both the use of phototherapy to treat neonatal jaundice, as well as in discussing the importance of using guidelines in managing bilirubin levels for improving the symptoms of neonatal jaundice. Physiological Jaundice in the Neonate Jaundice is a condition which is caused by the accumulation of bilirubin or broken down red blood cells in various parts of the body, and is most visible as a yellow discolouration in the sclera of the eyes and on the skin starting from the head and moving down to the lower regions of the body (Robertson & South, 2007). The yellow colour is attributed to the inability of the infants’ bodies to rapidly catabolise foetal red blood cells through the liver and to expel these through bowel movement. While there are two forms of bilirubin circulating in the neonate’s blood: the unconjugated bilirubin (fat-soluble) and the conjugated bilirubin (water soluble), it is the unconjugated bilirubin which causes the yellow discolouration due to its fat-soluble nature earning its capacity to enter cellular membranes and becoming deposited in tissues such as the skin, gums, and eyes (Percival, 2002). As a result the bilirubin that builds up in the bloodstream due to the slow breakdown of red blood cell catabolism can reach to about 5-7mg/dL or 85.5-119.7?mol, binding to fatty deposits within the neonatal body and causing the yellow discolouration (Varney, et al., 2004). This amount of bilirubin build-up in the infant’s bloodstream is enough to give off the typical yellow discolouration of the skin among those affected, with the intensity of the colour associated with an increase in bilirubin accumulation. Up to 50% of neonates are typically affected by this condition and usually does not pose grave problems unless

Consumers goods Essay Example | Topics and Well Written Essays - 3000 words

Consumers goods - Essay Example Based on the Annual Report of GKN (2005) the company is using the Option Pricing Model as its model in calculating the target price. First, it was reported that the Earnings per Share (EPS) was computed at 7.7 in 2005. The EPS is actually the net profit after tax divided by the outstanding shares of the company On the other hand, adjustments made in the financial report showed substantial reports. The value of EPS was subsequently changed to 22.1 after the adjustments were made. This is good news for the investors because the each share earned an additional 14.4 Sterling Pounds. According to the report, the change was made because of the impact of the restructuring and impairment charges, profits on the sale of business, and charges in the fair value of derivative financial instruments. The nature of the business suggests that the Discounted Cash Flow Model is the best model to be used in determining target prices.Premier Foods PLC uses Discounted Cash Flow as the model for computing target prices. Basically, all forecasted values provided by the firm emanate from the aforementioned model. In 2005, the actual EPS of the company is valued at 34. This is further divided into continuing and discontinuing EPS. The former accumulated an EPS of 15 and the latter contributed 19 earnings for share. The figures, however, were changed because of IFRS rules. The EPS of the company was reduced to 33.7 with the continuing and discontinuing registering 14.9 and 18.8 EPS respectively. ... Several changes were observed in the manner in which non-operating activities were reported. The decrease was made since most non-operating activities were excluded from the computation of the items needed to value the EPS of the company. Other changes in the business because of the IFRS have impacted the valuation of several elements. Still, the model used by the company is effective because Discounted Cash Flow value considers the effect of inflation in the computation of the future values in the financial statement. Using the Option Pricing Model is prevalent among firms with diverse operations. The target prices computations of Scottish and Newcastle PLC suggest that the Option Pricing Model was used. The Annual Report (2005) of the company has underlined several changes after the IFRS rules were mandated. Specifically, the effects of the changed were observed in the inclusion of cash and cash equivalents. In the EPS, the use of IFRS as guide for accounting has produced significant changes. Before the approval of IFRS use, the EPS was only 40. Using the guidelines provided by IFRS, the EPS of the firm ballooned to 200. Although other adjustments not related to IFRS were made, the value added after the use of IFRS was immense. Indeed, there is a possibility that the values were overstated. Hence, using the Discounted Cash Flow Model will provide an accurate view of target prices in the future operations. The group Annual Report (2005) of British American Tobacco has pointed that the model used for valuation of target prices is the Historical Cost convention. This supports the claim of financial analysts of the effect of inflation rates in the values reflected in the financial statements. According to the report, the company recorded an EPS of

Pick one topic from the attachment, which includes the description of Essay

Pick one topic from the attachment, which includes the description of what the instructor - Essay Example Like a uniformed police officer shows by his dress that he is a police officer. The most important functions of nonverbal communication is to make the speech more effective, to convey emotions, to show attitude and presentation of one’s personality. According to my observation nonverbal communication is used vastly. Nonverbal communication is compiled with other type of communication to get better results. Nonverbal communication plays an important role in a person’s life. Including me, all the persons I observed used nonverbal communication in their speech. Facial expressions and hand gestures are used during my observation. Most of the persons mixed their facial expressions with gestures. In my observation the nonverbal for the return is a moving hand gesture with thumb pointing backwards and commonly known facial expressions for the joy and sorrow with lips lifted up and down. The nonverbal for compliment is an arm and hand gesture with four fingers pointing upward. The results show that most of the persons use hand gestures, eye movement and facial for the nonverbal communication. Most of the people use gestures as nonverbal communication but chronemics has much importance in a nonverbal communication. Chronemics is the usage of time in a nonverbal communication. Chronemics has two distinct time patterns one is monochromic time and the other is polychromic time. If one thing is done in a single space of time is called monochromic time and if more than one thing is done in a single space of time is referred as polychromic time. Paralanguage is also an important factor of a nonverbal communication. In my observation, I found proxemics a little less important. Haptics is a type of nonverbal communication that utilizes sense of touch. It is more important in interacting with animals and where touch is necessary and in dealing with touch based technological materials. Shake hand is an example of haptic communication. In my observation haptic commun ication is in use from centuries to express a person’s feeling and most people will find them incomplete if they don’t find a person to express their emotion through touch. Posture identifies the attention of a person towards a certain mater or towards a person and in my observation it is the most noted nonverbal communication tool. Gesture is a body movement like a wink, a wave of hand or shake of head. Eye movements are considered a method of nonverbal communication that is used to express emotions, rituals and attitude. Eye movements are used for multiple tasks like to show interest, liking and disliking, attention and the how a person is involved in the other person. There is a need to emphasize more on the nonverbal communication in order to interact with other people more emotionally and show our devotion and dedication towards them. Consider a world without the nonverbal communication, you would found it colorless. Touch, posture and eye movements convey such me ssages that cannot be conveyed easily by utilizing verbal communication. If the nonverbal communication would not there, it would be a difficult task for the baby to identify the love of his mother. Nonverbal communication not only gives a person a sense of love but also a sense of reliability, sense of security, and also a sense of care. We see a police officer and consider that we are secured. We see our mother and consider that someone cares for us. I always prefer to read more about a nonverbal behavior of a person. Nonverbal commun

Performance management Research Paper Example | Topics and Well Written Essays - 3000 words

Performance management - Research Paper Example But the hard fact is, it is lot easier said than done, and therefore, strategic planning of all the factors is considered before implementing performance enhancer’s techniques in the organisation. It is an ongoing process of analysing the key areas of an employee and taking the necessary steps to develop those areas. Thus, the challenges faced by the organisations in implementing the strategies and methods will be discussed thoroughly in the paper. PricewaterhouseCoopers (PWC) is one of the leading specialized services firms in Australia. It commenced its accountancy practices in Melbourne in the year 1874, and it now employs more than 161,700 people worldwide, after merging with Price Waterhouse and Coopers & Lybrand in the year 1998 (PWC, 2012). The employees are dedicated to depict excellence in assurance, tax & legal, advisory and personal client services. From improving the Australian health system to playing an important role in a number of the Australia’s largest deals are few of the services that the organisation is committed to (PwC, 2012). Therefore, as PWC is responsible for a few of the works that are associated with the government, it is very important for the organisation to be ideal in the performance department. The management needs to continuously evaluate the performances of the employees and develop a trust among them. In order to enhance their performances, certain important tools need to be implemented, which ultimately will derive the organisational goals. The Role and Nature of Performance Management Systems in PWC The core principles of PWC are achieving excellence, developing teamwork and inspiring leadership. The organisation believes that distinction can be achieved by bringing in what has been promised and adding up worth...The strategies to retain and to attract the precise talent in the organisation are also considered as one the performance enhancer tools of the management. Therefore, the lacking in terms of hiring r ight...

Indonesia And Role In Asia-Pacific Essay Example | Topics and Well Written Essays - 3000 words

Indonesia And Role In Asia-Pacific - Essay Example However democratization process since the removal of President Suharto has been keenly observed and followed by the international community. During this historic period as Indonesia moves from thirty-two years of authoritarian rule to democracy, massive changes are required to lay the foundation for constitutional liberalism and a democratic political structure. The experiment has both been pleasant and agonizing for the people. The entire country is in a state of turmoil since the removal of dictatorship. It is because with political arena how open, many issues have jumped out of the box that had hitherto been closed by President Suharto's firm reign. Political, ethnic and religious and regional conflicts have bubbled to the surface among many economic uncertainties. But those who are in support of democracy are seeing the silver lining in the form of freedom to choose. They are now in a position to elect their own leaders- something that an entire generation was denied. The people hope the politically restrictive policies will no longer come into play and Indonesia would emerge as a leader in Asia-Pacific region. Once we have discussed the current political structure in the country, we shall discuss how this has been impacting Indonesia's role in the region. So far the situation in Indonesia's political structure has not been very encouraging. ... Combine this with other changes such as the restoration of freedom of speech and association and a more liberated press, and you have a country seriously in transition. The best part is the reduced role played by the army, Tentera Nasional Indonesia, TNI, in the larger affairs of the country. While these changes may appear too many too fast to an outsider, the people of Indonesia are frustrated with the gradual democratization process. Many feel that corruption is still a huge problem in the country2 It has also been found that no sincere effort is being made to solve old corruption cases and President Suharto has not been taken to task for his role in some serious cases.3 The common man on the street has not felt any economic change and ethnic conflicts are perpetually hurting the political and social fabric. If we judge the performance of Megawati's government by Indonesian standards, we might not term it totally futile. It had been actually been strong enough to last longer than other regimes and had some consistent economic and political policies to follow. But according to one analyst, these policies: [...] resulted in socio-economic instability in the lives of ordinary, people: Employment uncertainty, price uncertainty, uncertainty of access to medicines and hospitals and to higher and vocational education. At the present time, the causes of these uncertainties are not perceived to be the absence of a 'strong man' but of the prevalence of culture of self-enrichment, and of rivalry power and resources, among the old parties. (Lane, 2004) In April 2004, we witnessed the rather bizarre election results when a hung parliament made it clear that none of the

International Financial Markets Essay Example | Topics and Well Written Essays - 2250 words

International Financial Markets - Essay Example Reasons for this trend are the fiscal stimulus packages, nationalization of private-sector debt, and reduction in tax revenues (Nelson, 2012). While government securities are considered close to risk-free, there have however been worries in 2010 that U.S. municipal bonds may default because of lack of liquidity, a fear which proved unfounded (MeritWealth, 2011). When the government requires high levels of borrowing, it tends to raise the yield on its bonds in order to attract investors. In a low interest environment, high-yield bonds become attractive to investors because the present value of high-yielding bonds makes the bonds more valuable when traded in the open market. However, by increasing the yield on its bonds the government crowds out private business and credit tends to become more costly – that is, added risk premiums increase interest rates over that offered by the government, discouraging private borrowers from resorting to bond financing because of the higher def ault risk involved. The result is a credit crunch that reduces funding to business and slows down productive activity, eventually causing downsizing, lay-offs and company closures. The central bank resorts to quantitative easing to introduce liquidity in the economy to spur nominal spending; this is done by purchasing financial assets from the private sector. The new central bank money used to pay for the assets increases the money held by banks and increases the level of deposits held by private parties. Quantitative easing is seen to help restore the inflation rate to positive levels when the economy is too weak that deflation (negative inflation) threatens to set in (Benford, et al, 2009). As for other developments, retail bond trading (lower-denominated bonds offered to individual investors) is seen as the better alternative to institutional bond trading. Retail had been growing when institutional was shrinking in the past crisis, due to its lower risk (Kite, 2008). Furthermore, emerging market dollar bond issuance has surged to $100 billion in 2012, as investment funds found safer markets in emerging economies little affected by the subprime financial crisis (Natarajan, 2012). Another alternative is sukuk bonds, which are Islamic financial instruments resembling conventional bonds but, consistent with Shariah law, are not debt instruments and do not pay interest. Instead, sukuk are ownership investments representing â€Å"legal/beneficial interest in specified tangible assets and/or services and/or projects.† Sukuk investments yield pre-determined returns, and specifies profit-and-loss sharing between fund user and provider (Adam & Thomas, 2004, p. 54-55). Contingent convertible bonds, also known as CoCo bonds, are a novel way by which banks may raise capital. These are bonds that automatically convert to equity when a particular trigger takes place, such as when the issuer needs money (Pietersz, 2012; . The CoCo mechanism quickly converts temporar y capital (debt capital, which must be paid back) to permanent capital (equity, which however tends to dilute shareholdings). As for the future of securitisation, there is still a great need for developing securities which businesses resort to for hedging and risk management. However, new regulations have been adopted to ensure that the

Ethical issue Dissertation Example | Topics and Well Written Essays - 7000 words

Ethical issue - Dissertation Example Carbon offsetting and biodiversity offsetting are two examples of ways in which business can help with efforts to reverse damage to environment and society. However, because many avenues and opportunities are available for business to ignore the longer-term in favour of short-term interests, including profiteering, copyright and patent infringement, unfair trading and a neglect of product safety etc. a need exists for a broader examination of issues. The research presented suggests that although a sincere emphasis on corporate social responsibility will mitigate occasional and inadvertent harm to environment and society, a sustained record remains the key and it is unlikely that any business can continue to inflict harm on the environment and society without losing on the longer term. Declaration I certify that, except where cited in the text, this work is the result of research carried out by the author of this study. _____________________________________________ Name and Signature of Author May 2011 This write - up is for a dissertation on the impact of corporate Social responsibility on corporate irresponsibility and reputation. ... Sinners 10 2.3 Philanthropy and Strategic Giving as Corporate Social Responsibility 12 2.4 Deception for Corporate Social Responsibility 15 2.5 Significance of a Decent Historical Record of Adherence to Corporate Social Responsibility 17 2.6 Impact of Corporate Social Responsibility on Clients, Customers and Consumers 19 2.7 The Impact of Size 19 2.8 Corporate Social Performance 20 2.9 Carbon Offsetting and Biodiversity Offsets as Examples of Contributions for Corporate Social Responsibility 21 2.10 Conclusions about the Mitigating Impact of Corporate Social Responsibility 22 Chapter 3 Research Approach and Methodology 24 3.1 General approach 25 3.2 Methodology Framework 28 3.3 Secondary Research 30 3.4 Interpretation and Application of Results and Findings 31 Chapter 4 Analysis, Findings and Reflections 32 4.1 Analysis of CSR Indices, Publications and Case Studies 33 4.1.1 BP Deepwater Horizon Case Study 34 4.1.2 ExxonMobil Case Study 36 4.1.3 Toyota Prius Case Study 37 4.2 Observat ions Derived from Research 39 4.3 Reflection 39 Chapter 5 Conclusions and Recommendations 42 Bibliography/ References 45 List of Figures Figure 1: Maximising the Value Accrued from Philanthropy 14 (This page intentionally left blank) Chapter 1 – Introduction Now more than ever, contemporary society expects sustainability, responsibility and sensitivity to societal needs from companies and this challenges business to go beyond the predominantly economic view to take into account the wider context (Morschett, 2010, Pp. 221 – 222). The new normative perspective for companies now includes due regard for the environment, care in the use of resources including water, primary materials, energy etc. and issues related to human rights, transparency, child labour and sustainability. However,

Review Article - Rheumatoid Arthritis & Il-6 Essay Example for Free

Review Article Rheumatoid Arthritis Il-6 Essay Introduction Rheumatoid arthritis (RA) is an inflammatory autoimmune condition principally causing synovial joint inflammation and cartilage erosion. The pathogenesis encompasses intricate cellular and humoural manifestations, and vascular reactions that result in the infiltration of the synovium by white blood cells, of which release inflammatory mediators, inclusive of Interleukin-6 (IL-6). IL-6 serum levels of RA patients as shown by Capell et al. (1993) displayed a median of 55 IU/ml, as compared to that of healthy controls of 10 IU/ml. With a wide-ranging pleiotropy endorsed by both a membrane-bound (IL-6R) and soluble (sIL-6R) receptor, and by the relative omnipresence of the trans-membrane protein gp130, IL-6 endorses a pro-inflammatory effect via its influence on numerous cell types and signalling-pathways. As a result, heightened levels of IL-6 aids in the promotion of osteitis, sequential joint damage, pain/discomfort and impaired function in RA patients. Pleiotropy of IL-6 Interleukin 6 exerts effects on numerous pathways contributing to the pathophysiology of RA. IL-6 as it is called today has been known by several names that exemplify its pleiotropy for example, hepatocyte-stimulating factor known to cause the induction of C-reactive protein (CRP); due to IL-6 association with synovial fibril aggregation has been known as Amyloid protein; a thrombopoietin; both B-cell differentiation and stimulating factor 2; plasmacytoma growth factor; and cytotoxic T-cell differentiation factor. It also causes the differentiation of Th17 cells; is a causative factor in adhesion molecule expression on the surface of endothelial cells, and is involved in the differentiation to mature from precursor osteoclasts cells (REF!!). IL-6 Recptor binding IL-6 implements its influence via a protein complex primarily comprised of a membrane bound IL-6R and a glycoprotein comprised of two intra-cytoplasmic transducer sub-units, gp130. When IL-6 binds to membrane bound IL-6R (mIL-6R) it causes homo-dimerisation of the gp130 sub-units, of which triggers intra-cytoplasmic signal transduction. Whilst expression of gp130 is relatively omnipresent upon the surface of the body’s cells (Akil, et al., 2008), IL-6R is most prominently located on hepatocytes, macrophages, monocytes, neutrophils and select lymphocytes. However, (sIL-6R) of which is systemic also binds IL-6, and just as mIL-6R, can also engage with gp130 for sIL-6-gp130 trans-signalling (REF!). Synoviocytes, for example do not express mIL-6R but do express gp130. Raised levels of IL-6 in the synovium is a characteristic biomarker of RA (Attar, et al., 2010), and Kim, et al. (1996) states enhanced IL-6/sIL-6R in synovial fluid increased the risk of joint destruction, as IL-6 stimulates endothelial cells to express adhesion cytokines and other molecules of which attract inflammatory cells to synovial membrane (Romano, et al., 1997) thus could contribute to exemplifying the significance of sIL-6R in RA pathophysiology. sIL-6R is formed by either an incomplete proteolytic enzymic dissection of mIL-6R or alternative splicing of mRNA (REF!!). With the aforementioned ubiquitous nature of gp130, mIL-6R and systemic sIL-6R, increasing evidence REFERENCES SEE NOTES!! shows that a non-membrane bound, systemic, soluble gp130 (sgp130) found in higher circulatory concentrations than that of sIL-6, also binds IL-6/sIL-6R, thus functioning as a redundency factor inhibiting the cytoplasmic signal-transducing potential of mgp130 REFERENCES SEE NOTES!!, (IL-6/IL-6 receptor system and its role†¦) thus serving as a natural inhibitor of IL-6 signalling (IL-6/IL-6 receptor system and its role†¦). Intracellular signalling gp130 dimerisation brings Janus Kinases (JAKS), a receptor-associated protein complex, into close proximity causing a trans-activation of the two molecule types. Auto-phosphorylation of JAKS occurs, of which causes intracellular signal transduction by recruiting signal-transducers and activators of transcriptions (STAT) that form either hetro or homo dimers and migrate to cell nucleus effecting target gene transcription of various physiological processes (REF). IL-6 can be detrimental to human physiology (REF!), thus expression of proteins known as the suppressors of cytokine signalling (SOCS) function as a negative-feedback system, and are activated by STAT’s. The regulation of the JAK-STAT signalling pathway by SOCS is more specifically down-regulated by SOCS 3 (REF!). SOCS 3 binds JAK’s causing negative-regulation thus functioning as an auto-regulatory mechanism, by inhibiting JAK activity. IL-6 and the Adaptive Immune System The trans-signalling of IL-6 is known to cause the induction of pre-B-cell-colony-stimulating factor (PBEF) in fibroblast cells of the synovium (Bryant, et al., 2006), and since PBEF upon its discovery was considered a B-cell differentiation cytokine(McNiece et al., 1994), it could be considered plausible that IL-6-induced PBEF and the IL-6 maturation of B-cells, collectively contribute to RA. It has been found the effect of IL-6 on plasmablasts indirectly induces the production of B-cell antibodies by assisting elements of CD4+ T-cells (of which act upon activated B-cells) due to elevated IL-21 production (Bond, et al., 2009), thus IL-6 may potentially be a co-adjuvant to humoural immunity enhancement (Bond, et al., 2009). Enhanced levels of the RA associated Rheumatoid Factor are located in the IgA, IgG and IgM isotypes (Ahmed, et al., 2010), and citruline antibodies located in serum and joints, can be linked to the plasmablast-induced antibody production of IL-6 (Ahmed, et al., 20 10). IL-6 enhances T-cell proliferation where they have been mitogen stimulated (Mihara, et al., 2002). IL-6 also impacts T-cell development (Mihara, et al., 2002). Along with transforming growth factor (TGF)- ÃŽ ², IL-6 contributes to Th 17 differentiation, an effector T cell with pro-inflammatory elements, and is further compounded by Th 17 production of the pro-inflammatory cytokine IL-17 (Bettelli, et al., 2007). Interestingly, without IL-6, TGF- ÃŽ ² induces Treg production, of which are Th 17 cell suppressors (Hirota, et al., 2008). CD4+ Th cells have been considered Th 1 and Th 2 based upon their cytokine-producing characteristics (Diehl and Rincon, 2002). Th 1 and Th 2 produce IFN-á µ § and IL-13 respectively, of which are both pro-inflammatory molecules, however whereas IL-6 bolsters IL-4 induced differentiation of Th 2, it causes the inhibition of IL-12 induced differentiation of Th 1 (Diehl and Rincon, 2002). Acosta-Rodriguez, et al. (2007) found that in vitro levels of IL-1ÃŽ ² – induced Th 17 polarisation of naà ¯ve human CD4+ T-cells were heightened by IL-6 involvement. More research however, is required to make clear the full extent of IL-6 role in human Th 17 cell development, in vivo. During inflammation, neutrophils of which are essential inflammatory mediators, systemically increase substantially, resulting in relative neutrophilia. Endothelial cells, macrophages and monocytes all emit IL-6. Neutrophils are directly affected by IL-6 due to the expression of IL-6R. Filer, et al. (2005) found that co-cultured endothelial cells and fibroblasts extracted from synovial fluid of RA patients caused an increase in IL-6 and neutrophil recruitment. Adhesion molecules, of which it has been shown in the work of Woodfin et al. (2010) to be required in the transmigration of neutrophils, are augmented by IL-6 such as vascular cell adhesion molecule – 1 (VCAM) and intracellular adhesion molecule – 1 (ICAM) of which produce chemokine production. Thus neutrophils being the most numerous and systemic of leucocytes have a strong initial synovial presence and is bolstered by the amplification of the inflammatory cascade, contributing to the inflammatory escalation during acute-phase response; and findings from animal and human studies revealed that the blockade of IL-6 caused a reduction in neutrophil levels at inflamed sites (Hashizume, et al., 2008), as well as a reduction in systemic neutrophil counts in RA patients (Deguchi, et al., 2003 and Broll, et al., 2006),thus indicating a prominent role for IL-6 in neutrophilia. IL-6: Acute to Chronic Farnarier, et al. (2003) suggests the transition from acute to chronic inflammation as emphasised by a shift of biomarker from neutrophil to monocyte, is influenced by IL-6. It was found that if stimulated for a number of hours by inflammatory cytokines, neutrophils switched from the production of IL-8 and transitioned to monocyte chemoattractant protein-1 (MCP-1) (Yamashiro, et al., 1999). sIL-6R is released from neutrophils of which in turn causes the chemokine release of endothelial cells, thus Romano, et al. (1997) suggests the IL-6 – sIL6R complex contributes to the release of MCP-1 from endothelial cells. As earlier discussed, neutrophil-count was found to be directly associated with the blockade of IL-6R?!; and endothelial cells expressing the gp130 but not the IL-6R, thus reliant upon the IL-6 – sIL6RÃŽ ± complex for induction of MCP-1 release, i.e. the release of monocyte, not neutrophil specific chemo-attractants (Gres, et al., 2001), it would appear IL-6 tran-signalling plays an integral role in the transition from acute to chronic inflammation via neutrophil and endothelial cells. *CHART SHOWING CELLS THAT RELEASE IL-6!!* IL-6 induces a disintigrin and metalloproteinase with thrombospondin motifs (ADAMTS) and matrix metalloproteinase (MMP) proteinases of which are pivotal in the degradation of extracellular matrix. IL-6 more specifically, has been shown to induce ADAMTS-4 and MMP’s 1, 2 and 13 production in cells lining the synovium and chondrocytes (Hashizume and Mihara, 2009; Hashizume, et al., 2010; 2012). However, it has been suggested the IL-6 – sIL-6R complex has bearing on the extracellular matrix turnover, as it causes generation of tissue inhibitors of MMP’s (TIMP’s) in synovium fibroblasts and chondrocytes (Dayer, et al., 1998 and Hashizume, et al., 2012). The drug tocilizumab (TCZ), an IL-6 inhibitor reduces MMP-3 blood serum levels of RA patients (Garnero, et al., 2010), and has been show to restore biomarkers associated with cartilage turnover (Dayer, et al., 1998). Thus, in RA patients the reduction of IL-6 activity appears to be a mediatory factor in sustainment of healthy joint cartilage. Angiogenesis is a key process in the local inflammatory process. Neovascularisation of the synovium and other angiogenic processes such as hyperplasia of synovial cells and permeation by inflammatory cells are characteristic processes in pannus development and RA pathology (Ballara et al., 2001). In addition to notable constituents of the inflammatory process such as monocytes and T cells, both of which as stated previously have affiliations with IL-6 expression (CITATION OF A FEW), levels of a key angiogenic specific growth factor Vascular Endothelial Growth Factor (VEGF) has also been associated with systemic levels of IL-6, as demonstrated in the work of Hasizume, et al., 2009 and Hagihara, et al., 2003 revealing IL-6 induces VEGF production from synovial cells. VEGF induces proteins that contribute to the breakdown of endothelial basement membrane, including MMP’s, of which increases the permeability of blood vessels, thus allowing enhanced infiltration of inflammatory constituents (Delisle, et al., 2010). VEGF levels accordingly, have been shown to coincide with the articular severity of RA (Hagihana, et al., 2003), and has shown a reduction in response to TCZ (Hagihana, et al., 2003), of which correlates with findings of a semi-quantitative assessment by Akoi, et al. (2011) using ultrasonography that found TCZ responsible for a marked reduction in RA neovascularisation. Bone Remodelling Bone remodelling is a highly regulated process in which mature bone tissue is removed by osteoclasts and formation by osteoblasts. The pathogenesis of RA favours bone loss (resorption) via the excessive production of osteoclasts. Anecdotal evidence by Kazuto et al. (1996) revealed synovial fluid highly +ve for IL-6 –sIL6R complex from RA patients, stimulated increased formation of osteoclasts in mouse co-culture of osteoblast and bone marrow cells. This study coincides with research by Balena, et al. (1994) of which indicated that mice deficient in IL-6 displayed no significant changes in gross or trabecular bone structure. In human studies, biopsies of RA patients revealed that peri-articular bone loss was found to correlate with local excessive presence of IL-6 (Sugiyama, 2001), and work by Garnero et al. (2009) showed the administration of TCZ to RA patients in a multi-centre double-blind placebo-controlled study yielded an increase in bone-formation markers, with a decrease in bone-resorption markers. Collectively, research suggests IL-6 has a negative effect on bone mass. Acute-phase response Acute-phase response is an innate immune reaction in which IL-6 is notably involved via the stimulation of hepatocytes, and is a key inducer of the acute-phase protein CRP. CRP is considered a dependable biomarker of inflammation and RA activity as serum half-life remains constant due to its inflammatory-induced, hepatic-stimulated production being the exclusive systemic determinant and due to its noted increase in RA serum levels (Hirshfield and Pepys, 2003). Anaemia Approximately 1-in-4 RA patients will suffer symptoms of anaemia within the first year (Figenschau, Nikolaisen and Nossent, 2008). The hormone hepcidin, produced in the liver and integral in stemming the metabolism of iron, has been shown in vitro to increase in presence due to IL-6 stimulation of hepatoma cells (Ganz, 2003). This study correlates with Gabayan et al. (2004) in which IL-6 induced patients experienced a 7.5 fold increase in hepcidin production. Anaemia in RA patients, as a result of a hepcidin-IL-6 axis, has limited but supported credence. Osteoporosis has also shown a correlation with IL-6. As mentioned earlier, healthy bone metabolism requires adequate regulation of osteoclasts and osteoblasts, in which excessive IL-6 expression and the Th17 derived IL-17 (Gillespie, et al., 1999) both contribute to excessive osteoclast formation (Campbell et al., 2005). This has also been found to be the case in transgenic mice (De et al., 2006; and Choy and Dayer, 2009) in which bone formation was reduced, and negative ossification was reported. As shown, there are comparable cross-over aspects of IL-6 pathology between RA and osteoporosis. Treatment As highlighted throughout this review, IL-6 plays a pleiotropic pathophysiological role in RA, thus would make an ideal therapeutic target. The most promising and note-worthy of treatments at present, TCZ interrupts IL-6 induced trans-signalling. Numerous studies have shown promising results including a phase III clinical trial in 2005 using the ACR (American College of Rheumatology)* RA activity measure, which had improvement measures of 89, 70 and 47% at ACR’s of 20, 50 and 70 respectively at 52 weeks, in patients treated with TCZ. This multicentre, double-blind placebo-controlled trial by Hashimoto et al. (2004) showed bone resorption and joint destruction could potentially be completely prevented (Kishimoto, 2010), as exemplified when a culture of patient synovial and peripheral mononuclear cells, extracted from the same patients showed that osteoclast generation was completely prevented (Hashimoto et al., 2004; Kishimoto, 2010). At 6 weeks within this study, it was also found that IgG, CRP and serum amyloid A levels all normalised. It has also been suggested that TCZ aids in Th17 differentiation, hence IL-17 production, thus aids in the improvement of RA symptoms (Kimura and Kishimoto, 2010). Other notable studies such as the SAMURAI (Study of Active controlled Monotherapy Used for RA, an IL-6 Inhibitor) and LITHE (TociLIzumab safety and THE prevention of structural joint damage trial) served to enhance conscensus. This humanised, monoclonal antibody has now been approved in many countries^^. 286 With a wide-ranging pleitropy, IL-6 has the most profuse SF and systemic cytokine presence in RA pathophysiology, and coincides with cartilage erosion and disease activity. It has a role in elements of B-cell differentiation and increasing evidence suggests a definite yet ambiguous role in Th17 differentiation. IL-6 has several key positions in immune and inflammatory processes (recruitment, permeation and adhesion of inflammatory elements), and bone and joint degradation, of which over-expression causes adversity, such as release of hepcidin and CRP from the liver contributing to anaemia and inflammation, osteoporosis and pannus development. It plays a key role in the cross-over from acute-to-chronic disease. TCZ has shown much promise in RA therapy by inhibiting IL-6 expression. *ACR 20, 50 and 70 = improvements of 20%, 50% and 70% in disease activity, respectively. ^Disease Modifying Anti Rheumatic Drugs. ^^Japan , April 2008, Europe, January 2009 and USA, January 2010. PUT IN ABSTRACT: The IL-6R, sIL-6R and gp130 system is known as IL-6 trans-signalling References: Capell, H. A., Crilly, A., Madhok, R., Watson, J., 1993. Serum interleukin 6 levels in rheumatoid arthritis: correlations with clinical and laboratory indices of disease activity. 52 (3): 232 Annals of the Rheumatic Diseases. [ONLINE] Available at:http://ard.bmj.com/content/52/3/232.full.pdf+htm. [Accessed 23 December 2012]. Angelo, L. S., Hong, D. S., Kurzrock, R., 2007. Interleukin†6 and its receptor in cancer. Cancer Wiley Online Library. [ONLINE] Available at:http://onlinelibrary.wiley.com/doi/10.1002/cncr.22999/pdf. [Accessed 01 January 2013]. Bussolino, F., Ciliberto, G.,Faggioni, R., Fruscella, P., Hinsbergh, V. 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Toxicity, pharmacokinetics, and dose-finding study of repetitive treatment with the humanized anti-interleukin 6 receptor antibody MRA in rheumatoid arthritis. Phase I/II clinical study, Journal of Rheumatology, [online] Available at: http://onlinelibrary.wiley.com/doi/10.1002/eji.201040391/full. [Accessed 01 January 2013]. Balint, G., Broll, J., Emery, P. Kishimoto, T., Pavelka, K., Peterson, J., Maini, R. N., Raemen, F., Smolen, Szechinski, J., K., Taylor, J., Thompson, D., 2006. Double†blind randomized controlled clinical trial of the interleukin†6 receptor antagonist, tocilizumab, in European patients with rheumatoid arthritis who had an incomplete response to methotrexate, Arthritis Rheumatism Wiley Online Library, [ONLINE] Available at: http://onlinelibrary.wiley.com/doi/10.1002/art.22033/pdf. [Accessed 01 January 2013]. Farnarier, C., Kaplanski, G., Mantovani, A., Marin, V., Montero-Julien, F., 2003. 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The Advantages And Disadvantages Of ERP

The Advantages And Disadvantages Of ERP An enterprise resource planning (ERP) system is an integrated computer-based application to control internal and external resources including tangible assets, financial resources, materials, and human resources. Before accounting systems that performed manually but today is help by computer. So, information technology facilitated to improve the cost and management accounting procedure. Therefore, IT play an important role of accounting as like weapon to support object which must increase money for IT because IT investment to their total budget higher. 2.0 The role and purposes of Enterprise Resource Planning Systems in organizations Face threatening that arrival of the information age, position on unrestrained direction to encourage of a high speed development, we hold the information technology having a great influence or authority on the hand to power of the leading way in the information war. Usually, every enterprise pursues for interests and benefit in the economical activity of organizing. Particularly, on one occasion only that organization belonging in a big structure, its information management that cannot be done without the need of development in the information era. In truth, enterprise could grow faster and more efficiently than ever, when the essential factor to put into the correct position whether the outcome of one enterprise information management has already considered about something in specified way. ERP (Enterprise Resource Planning) can help an enterprise to complete successfully of the revolution of its development as the most powerful weapon. Another that no one seems to know much about but those buzzwords that everyone talks of. ERP (Enterprise Resource Planning) are more about how the several kinds of division in Enterprise functions, it not just about planning resources. It aims to provide single software which will combine all the divisions in organization planning, manufacturing, sales, marketing, finance, human resources but at the same time fulfil each division information and planning needs by an ERP solution. The purpose of this article is to provide further insights through the enterprise resource planning (ERP) systems and influence in an organisational performance. It point to challenge existing claims of ERP vendors with regard of the benefits for their products to provide chain management to supply evidence of the benefits of bundling ERPS. 2.1 Critical elements for a successful enterprise resource planning implementation in small-and medium-sized enterprises For the last few years, small and medium-sized enterprises (SMEs) have been increasing promptly of body research relating to the implementation of enterprise resource planning (ERP) system. Especially for SMEs, want successful in ERP implementation is very important in this situation. In SMEs, they aim to look carefully the critical elements which establish a successful ERP implementation by research. Constituent within the critical elements is to recognize to an objective Research if want in a successful ERP implementation that necessary critical elements and management at each stages of implementation. In SMEs, the consequence if want to improve success rate of ERP implementation must aims by provide researchers and practitioners with guidelines. 2.2 The Advantages and Disadvantages of ERP Enterprise Resource Planning having a strong power in benefit. In the past, it used to solve a numeral problem that have plagued in the large organization. Sometime, it also has disadvantages. If this solution thoroughly needs, it being able to weigh of the both company to decide it. Firstly, it should observe that companies which is unsuccessful to utilize system as ERP may generates when using various software packages that cant function well by each other. Therefore, the company will get the less efficient than it should for the long run. There have many of processes which company may be combination together. Design engineering is the one of processes. Designing product is in produce or creating it is important in the ultimately consequence. ERP is the best because it can help a company to find the good quality of design process. Another part of ERP is order tracking. When company receives product in order that also can help the company to track and get detailed information to the customers and marketing strategies. The data is not correspond when people using the different software package. Accounting application can made combination of the cost, profit and revenue information of sales and also can granular way in a manner. Nevertheless, Enterprise Resource Planning can change how a product is manufactured. It is important because it permits the company to keep better product and produced the good quality in higher level. ERP is the secure tool that can prevent against crime in company such as embezzlement or industrial espionage. Whatever, there also have some disadvantages. Possibly in technology one of the biggest disadvantages is the cost. Large enterprise only can really get benefit which offered by this technology at this moment. Many researches that show the biggest challenges in companies will face implement ERP deals with investment. It is important for companies make sure the integrity of the data is defended so that employees must know how to use it and trained non-stop. ERP has many of limitations. This system can successful is fully relied of the workers understand how to use it. That why the company must train them properly but some companies have attempted to save money to reduce the cost of training. Even the company has much money to implement EPR but impossible successfully to use it because they dont have enough money trained their workers how to use it on the process. The biggest disadvantage of ERP is difficult to customize. Not much company can utilize effectively of ERP out of the box. I t must change slightly to suit their needs and to process but both of this so expensive and tiresome. In the beginning, the company doesnt change system what the limited they can do. Most ERP vendors will not permit the structure of the software usage of change. ERP of one advantage is that making changes to use it that possibly will make a company reduce competitive in the market. Beside that, the costs involved implemented ERP and training the workers to utilize that ERP vendors may charge extra license fees, put some energy on companies to pay them if dont have sufficient resources. Therefore, the technical support of ERP departments afraid get the trouble arise due to security so they must give some information to the technology support them. ERP Cyclical structure 2.3 Role and purpose of Accounting Information Systems (AIS) Part of which may incorporate information technology and collects of mutual relation parts that is accounting information system. The purpose of AIS is to gather data, process it becomes information to make decision and that can use by internal and external. It creates and maintains a professional identity by researches and professionals, and educators. Members can through between communications and interaction. Private sectors, bodies in government provide something interest or activity contact in education that influence and control the nature information system. IS field and profession create a vision for the future. So, to publish books, journals, and other materials, to do together with organizations interested for further and practice of information systems, to function research; to support high professional standards, to support the information systems when growth, and to improve the quality of professional in every part of the world by AIS intends. In the economy, accountants play important role of significant. Business not having the ability to evaluate their cost and profit position, gauge product or business unit performance, or to plan future financial success, if accountant without expert knowledge or skill. Now accountant, use of computer software by increasing that automates to help creating and designing AIS to serve as more efficient management in hand. In companies required a sizeable investment and maintenance cost in accounting system position. Thus, installing the system that companies has detail objective are the function of management, management decision making and dad-to-day operations of the firm support by AIS. 2.4 On the ERP system, the impact of accounting information system The most famous international business management at the present is ERP. Economy for today Chinese enterprises of knowledge-based, we must increase core of competitiveness and using the most recent management result and strengthen into business operation and management. Nowadays, it establish on the base of information technology to management systematic thinking and worker for business decision-making tools for decision-making operation management platform. ERP systems development, it has point on information technology and advanced management ideas in one through the Development and improvement until today, the various departments of the enterprise, such as procurement management, sales and consignment, inventory management, financial systems, production management, quality management, human resources management, supply chain management, linked together to become a modern enterprise running mode of the combination of information technology. In the ERP system, reveal every information of enterprises in the corporate LAN, distributed in several kind of regions of the Enterprise Management personnel with the range of the default through by their own particular account and password of Internet and self-management data and information relevant of respo nsibilities to address of exchange information in the company and having effective of delivery problems. In the ERP system of accountancy, we fully realized that the accounting model to comprehensive transformation in managerial. Therefore, ERP system is a logistics, capital flow, information flow combination that embodies the system management and control of a clearly ideology, example, sales and accounts receivable system, the user can set credit limits for personal customers, credit period, sales can get discounts and cash discounts, it usually charge of a higher settings. Must enter customer orders, the system will automatically make sure the availability of the customers arrears for more than credit period, a original amount owed plus the availability of the order greater than its credit limit, over the limit order should special marked ERP system automatically until the customers refund the money that can having a particular delegate authority in order to delivery. Customers o rder must examination, the system was permitted an open up sales of single-notification warehouse shipping, warehouse shipments and should be based on sales alone. Sometimes, Sales and accounts receivable system in a manner that it consistent with confirmed delivery of sales orders and already make sure that sales price for each product in sales invoices out automatically through the system based on value-added tax rate pre-prepared and auto-transfer certificate as accounts receivable, loans charge by business income; payable, tax payable-payable VAT; sales an output tax. 2.5 Major of implications for AIS Reporting is to summary, timely information used by decision-making and financial reporting in accurately in a major tool of organizations. So that, pulls data from the centralized database, processes and transforms is the accounting information system. Eventually, it can occurs a summary by data as information and easy for consumed from today and analyzed in business analysts, managers or other decision makers. These systems to ensure that the reports occurring immediately so decision-makers are not act or irrelevant information and rather can act quickly and effectively based on report. Consolidation is the greatest hallmarks in reporting because people no need to get through the largest number of transactions. For example, end of the month, the financial accounts consolidates are paid vouchers by running the system in the reporting. The systemà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s application of the data from database and support the report with total amount paid to vendors for parti cular month. Nevertheless, to generate large volumes of transaction data, running reports that AIS can spend days or even weeks make report to large corporation. In the large companies as Tyco International, Enron and WorldCom, important to emphasis was put on enforcing public companies to implement strong internal controls of their transaction-based systems. So, this was made in law of the Sarbanes Oxley Act of 2002 regulation that companies was generate of internal control report who is responsible for an organizations internal control and outlines of the overall effectiveness of the control. From scandals were rooted in the companies accounting practices, the most to emphasis of Sarbanes Oxley was put on computer-based accounting information systems. Nowadays, AIS vendors tout of their governance, risk management, and obedience features which ensure business processes are protected and organizations assets are in secured. 3.0 Conclusion The results will get what you might expect from ERP system. Few months, the considerable gains in productivity, efficiency and visibility become obvious and you can rise operational quality even reduce your human resourcing intensity because have not much repetitive tasks need to do and concentrate on higher added-value work through adopted Open ERP. For the past, accounting information systems focused on recording, summarizing and validating of data about business financial transactions. The results revealed which is hug gap between what AIS and what should be.