Auditing Of King and Oracle International Corp †MyAssignmenthelp.com

Question: Talk about the Auditing Of King and Oracle International Corp. Answer: Review arranging Review plan is the significant region for basically directing the expense strategy for guaranteeing that the suitable consideration is given in the material zones to distinguish the possible issues and discover the answers for those (King and Oracle International Corp 2014). The review plan helps the reviewer to get proper and adequate confirmations according to the necessity of the conditions, assists with keeping up the expense of review at least level and abstaining from misconception with customer. Appropriately arranged method for review helps in building up the general methodologies with the goal that the review hazard can be kept at low level. Systematic audit This is the inspecting procedure based on money related proportions and it tries to perceive the significant changes. Basic role of systematic survey is acquiring affirmation in relationship with the other testing methodology for fiscal report statements in at least one portions (Legoria, Melendrez Reynolds, 2013). This is proceeded as the general survey of fiscal report at shutting of the review to dissect whether the discoveries are reliable with inspectors understanding and to distinguish the potential hazard regions. Primer material judgment To finish the review, the reviewer must gauge the reasonable error and contrast it and the aggregate of starter judgment for materiality. Then again, while the potential errors are more when contrasted with the arranged judgment for materiality, the evaluator will demand the customer to modify their budget report (Chou, 2015). Different variables like consistency, materiality, nature of the thing, industry to which the organization has a place have sway on the judgment on the materiality. First record chosen Gross benefit Judicious for determination Net benefit of the organization is related with two factors that is the deals and the expense of products sold. Investigating the pay explanation of Mattjon Corp it is seen that the normal deals of the organization for a year time span have been expanded by 44.48% as contrasted and the earlier years. Be that as it may, the expense of merchandise sold simply expanded by 14.20%. Accordingly, the gross benefit of the organization altogether expanded by 60.03% Attestation and clarification 2 significant things related with the gross benefit that is the income and the expense related with the deals are expanded through not in a similar extent (Hayes, Wallage Gortemaker, 2014). The odds are there that the organization thought little of or under-recorded the expenses to record more benefit. Further, the expense of a similar period may have been conceded for next period to record lower cost. Suggested review methodology All the solicitations identified with checked appropriately to watch that the deals that have been occurred in the current money related period are just mulled over and earlier years deals have been remembered for the present time frame. Further, the vouchers identified with the expenses brought about must be checked sequential with their particular sequential number to guarantee that no vouchers have been missed and all the expenses have been contemplated. First record chosen Net benefit Normal for choice Net benefit is the sum left with the organization subsequent to meeting all the costs. The net benefit of the organization has been expanded from 122,145 to 157,997 throughout the years from 2015 to 2016. Te rate increment of net benefit was 29.35%. Declaration and clarification Despite the fact that the gross benefit of the organization expanded by around 60%, the net benefit of the organization has expanded by just around 29%. The fundamental purpose for this is costs of the organization have been expanded by around 44%. Accordingly, odds are there that the costs of the organization have been appeared at higher sum or the costs for other period have been remembered for the present time frame (Ruhnke, Pronobis Michel, 2014). Suggested review strategy The reviewer will check all the costs related vouchers and match the voucher sum with the installment register. Further, the approval for all the installments identified with the costs must be checked. On the off chance that the jumble found for huge sum, at that point the reviewer can explore the issue with the third part to which the installment is made. Third record chosen Depreciation for hardware Reasonable for determination Through the measure of apparatus has not been expanded that implies no new hardware has been bought, the deterioration sum has been expanded by 21,766 that is by immense 89.30%. Statement and clarification For the most part the deterioration sum is diminished with the years if no new thing has been added to that square of benefit. In any case, if there should arise an occurrence of Mattjon Corp rather than no expansion in the apparatus the devaluation sum has been expanded by 89.30%. In this way, odds are there that the organization changed the technique for charging the devaluation or the deterioration is cheated for demonstrating less measure of benefit (Hayes, Wallage Gortemaker, 2014). Suggested review system The buy date of hardware, technique for deterioration will be checked with the benefit register. On the off chance that the organization changed the deterioration strategy, at that point the evaluator must watch that whether the best possible exposure is given through notes to the budget reports or not. Fourth record chosen Inventory Sound for choice Investigating the accounting report of Mattjon Corp the stock of the organization has been expanded from 175,000 to 189,000 for 9 months time span. The measure of stock is additionally expected to arrive at 189,000 in an additional 3 months time span (Gurran, Norman Hamin, 2013). Affirmation and clarification Stock is a significant thing in each business as there are enormous extensions to misquote the inventories. Further, various organizations utilize various strategies for ascertaining the inventories. Suggested review strategy The reviewer will truly check the inventories and match it with the stock register. Further, the strategy for computing stock will be checked and the evaluator will likewise watch that the technique is reliably applied everywhere throughout the year (Kerr, 2013). Fifth record chosen Other pay Normal for determination Expected other salary of the organization has been altogether decreased by 94.67% throughout the years from 2015 to 2016. Attestation and clarification Odds are there that the organization has smothered its pay from different sources to record lower measure of benefit. Further, the salary for current year may have been conceded for one year from now to be represented (Arens et al., 2016). Suggested method The salary related all the records will be checked appropriately to guarantee that all the pay has been contemplated. Further, the sources from where the pay diminished will be broke down appropriately to discover the explanation for decrease. Further, the outsider can be reached to affirm the explanation of decrease as clarified by the administration. References Arens, A.A., Elder, R.J., Beasley, M.S. Hogan, C.E., (2016).Auditing and affirmation administrations. Pearson. Chou, D.C., (2015). Distributed computing danger and review issues.Computer Standards Interfaces,42, pp.137-142. Christensen, B.E., Glover, S.M. Wood, D.A., (2013). Extraordinary estimation vulnerability and review assurance.Current Issues in Auditing,7(1), pp.P36-P42. Gurran, N., Norman, B. Hamin, E., (2013). Environmental change adjustment in beach front Australia: a review of arranging practice.Ocean Coastal Management,86, pp.100-109. Hayes, R., Wallage, P. Gortemaker, H., (2014).Principles of inspecting: a prologue to worldwide norms on reviewing. Pearson Higher Ed. Kerr, D.S., (2013). Misrepresentation chance factors and review arranging: The impacts of examiner rank.Journal of Forensic Investigative Accounting,5(2), pp.48-76. Lord, N., Oracle International Corp, (2014).Audit arranging. U.S. Patent 8,712,813. Legoria, J., Melendrez, K.D. Reynolds, J.K., (2013). Subjective review materiality and profit management.Review of Accounting Studies,18(2), pp.414-442. Ruhnke, K., Pronobis, P. Michel, M., (2014). Review materiality exposures and credit loaning choices.

The Distribution of Population in Northern England Free Essays

Northern England has a change conveyed populace over the Northern zone. Northern England is home to some very notable towns like Kendal, Barnard Castle and Hexham. The graph beneath shows the dissemination of popuation in Northern England. We will compose a custom article test on The Distribution of Population in Northern England or on the other hand any comparable subject just for you Request Now Furthermore, as should be obvious the most populated zones are completely arranged all the East bank of the nation, these incorporate towns like Morpeth, Hexham and Alnwick. The further you work in land the less populated it gets until you arrive at the middle which is not really populated at all and in truth just homes around 2% of Northern Englands populace, this is under 20 individuals for each km2. The Eastern Coast of the north east is the place it is generally populated with three diffferant parts of populace. The ultra high thickness which homes around 33% of the North Population which again is more than 400 individuals for each km2, the secound part is of High thickness which homes around 35% of the Norths populace this is between 40-400 individuals for every km2 lastly the medium thickness which homes 30% North Englands populace this is 20-40 individuals for every km2. The center of the nation, similar to the pennines region has scarcely any of the populace based here, it has under 20 individuals for every km2 which is 2% of the populace. This territory anyway takes up alot of the Northern land region, it is around 40%. There are numerous variables which help us to comprehend the purpose behind the populace dissemination in Northern England, these incorporate the accompanying, Climate, Fertile Soil, Transport, Communications and bids for employment (ie-business, which will draw in alot of individuals). The explanation behind High thickness dispersion along the coast is on the grounds that with being on the coast this is an excellant method of transport, for Industry (ie, such as exchanging, send out and inport, the countrys economy), this can likewise be utilized by local people and different countrys in the event that they need to set up organizations. So the coast is a splendid spot for Industrys to set up on the grounds that it eliminates Transport costs, subsequently the organization will profit. With Industry setting up here then this will pull in alo of individuals on the grounds that there will many Job others and homes will be set up close to the Industry for the laborers to live. A case of this is Teeside this homes alot of significant Industrys like ICI and furthermore has another wastewater and slime treatment plant which can serve over a populace of 3.5 million and it will likewise cook for other troublesome modern effluents created my Teeside Industry, for instance it as of now has for ICI. Additionally the Climate on the Coast isnt as cold for what it's worth in the nation which has very elevations. The coast has territories of generally level land for building dissimilar to the center of the nation which has alot of mountain zones like the Pennines. The biggest Suburban lodging home is additionally situated in Teeside called Ingly Barwick.Other towns of High Density around there is Tyneside and Wearside. The explanation behind the spots of High Density like Consett, South East Northumberland and Mid Durham is a direct result of the customary mining and modern towns that declined are currently differentiating and drawing in new venture. This again will pull in individuals for work oppurtunities. And furthermore with this zone not beging ultra high thickness the landscape isnt as terrible (appalling importance perspectives on loads of Industrys), as the settlements comprise of towns and unassuming communities, this will likewise draw in individuals as it is alluring. The dirt is likewise Fertile in these territories in this way huge yields of harvests will be delivered to support the huge populace yet additionally for benefit. As you move further inland the populace thickness appropriation diminishes, a primary reaon for this is on the grounds that the land turns out to be not so much level but rather more moutains happen like the Pennines. This makes it difficult to fabricate settlements and Industry. The main Industry here is sheep cultivating, on the grounds that there is alot of land for the creatures to protect in terrible climate. With this zone being at such High elevations this likewise influences the motivation behind why individuals dont frequently live here, in light of the fact that the climate will be so cooled, and the high heights make it difficult for correspondence to be set up. What's more, as should be obvious from the image underneath of the Pennines region the land isn't level. Regions like this that dont hold numerous individuals are places like Cheviots, Pennines and Cumbria. The main reasons that individuals may live here are for Farmling, Retirement or for the vacationer business as there are numerous appealing regions like the Lake District which draw in numerous individuals from everywhere throughout the world. The dirt around there may likewise not be ripe, so that the yeilds of gatherings are not high. Not at all like on the Coastal region where it is populated. With the High Altitudes it is likewise extremely difficult to assemble transport, similar to streets which would have exceptionally risky streets in the mountaind and barrette twists which may cause alot of mishaps, would be difficult to manufacture and mantain.Also building correspondence joins like extensions would be troublesome and would presumably cost an enormous of cash to do as such. For Industry it is difficult to set up here in light of an absence of level land and the little territories of level land are sufficiently bad to develop, and transport expenses would be truly elevated in light of the fact that the coast is far away and making railroad lines and building air terminals is hard again on account of the absence of level land. So the purpose behind the Density Distribution in North England is all down to the variables like Climate, Land Altitude, Transport, Vegetation, Siol Fertility, assets and interchanges. That is the reason there is a dispersion of populace in the North of England. Step by step instructions to refer to The Distribution of Population in Northern England, Papers

New Audiobooks for April

New Audiobooks for April This list first appeared in the Audiobooks Newsletter. Sign-up for the Audiobooks Newsletter  here. Happy April, Audiophiles! A new month means new audiobooks for your listening pleasure! There are tons to get to, so let’s dive right in. As always, I’ve put the publisher descriptions in quotes. The Recovering written and read by Leslie Jamison; release date: 04-03-18 I’m halfway through this audiobook and thus far it’s excellent. Granted, this is a pretty easy sell for me: Leslie Jamison is a female writer who got sober in her 20s. I’m all those things too, but instead of being Leslie Jamison, I’m just a Leslie Jamison fan. The Recovering is part memoir, part meditation on writers, creativity, and booze. As someone who used to wake up and crack open a bottle of vodka before sitting down at my desk (because Hemingway?) before writing a bunch of gibberish and passing out…well, yes, this book is right up my alley. But if you’re a fan of Jamison (which, if you’ve read her, is pretty hard not to be), you can’t go wrong with this title. Meaty written and read by Samantha Irby; release date: 04-03-18 I loooove Sam Irby. My sister was kind enough to gift me Irbys first collection of essays (Meaty) years ago and I got hooked on both the book and her blog (bitches gotta eat). She topped many a “best of” list in 2017 with her collection of essays, We Are Never Meeting in Real Life.  Now she’s updated and expanded her first collection of essays, and please trust me when I say if you liked WANMIRL, you will NOT be disappointed with Meaty. Failing Up: How to Take Risks, Aim Higher, and Never Stop Learning written and read by Leslie Odom Jr; release date: 04-10-18 Leslie Odom Jr. shot to fame in 2015 as Aaron Burr in the original Broadway Cast of Hamilton. This short audiobook (running time three hours thirty-seven minutes) “asks the questions that will help you unlock your true potential and achieve your goals even when they seem impossible. What work did you put in today that will help you improve tomorrow? How do you surround yourself with people who will care about your dreams as much as you do? How do you know when to play it safe and when to risk it all for something bigger and better?” If you’re looking for inspiration and insight from a super talented guy, this is a safe bet. A Higher Loyalty: Truth, Lies, and Leadership written and read by James Comey Who is James Comey? Is he the man who cost Hillary Clinton the election? Is he the man whose firing might be the catalyst for Trump’s impeachment? Or is he just a guy who tweets pictures of waterfalls alongside Martin Luther King Jr. quotes? Lordy, who knows?! Listen to the audiobook, narrated by the man himself, and find out. The Home for Unwanted Girls by Joanna Goodman; narrated by Saskia Maarleveld; release date: 04-17-18 “‘Philomena’ meets ‘The Orphan Train’ in this suspenseful, provocative novel filled with love, secrets, and deceit the story of a young unwed mother who is forcibly separated from her daughter at birth and the lengths to which they go to find each other.” War on Peace: The End of Diplomacy and the Decline of American Influence written and read by Ronan Farrow; release date: 04-24-18 Ronan Farrow is the dogged reporter behind the New Yorker expose of Harvey Weinstein. Before he was a reporter, however, he was a diplomat. His experiences in this role are the core of this book. “In an astonishing account ranging from Washington, DC, to Afghanistan, Pakistan, and North Korea in the years since 9/11, Farrow illuminates one of the most consequential and poorly understood changes in American historyFarrows narrative is richly informed by interviews with whistle-blowers, policymakers, and a warlord, from Henry Kissinger to Hillary Clinton. Diplomacy, Farrow argues, has declined after decades of political cowardice, short-sightedness, and outright maliceâ€"but it may just offer America a way out of a world at war.” You Think It, Ill Say It: Stories by Curtis Sittenfeld; narrated by Emily Rankin and Mark Deacon; release date: 04-24-18 The author of Prep, American Wife, and Eligible releases her first collection of short stories later this month. In it, she “upends assumptions about class, relationships, and gender roles in a nation that feels both adrift and viscerally divided. In ‘The World Has Many Butterflies’, married acquaintances play a strangely intimate game with devastating consequences. In ‘Vox Clamantis in Deserto’, a shy Ivy League student learns the truth about a classmates seemingly enviable life.” Sittenfeld at her best reminds me of some of my favorite short story writers (Lorrie Moore, Robin Black) and I’m excited to see if that plays out in this collection. OK, this one isn’t from April, it was released last month but somehow I missed it and I must atone for my grievous mistake. Last Week Tonight with John Oliver Presents a Day in the Life of Marlon Bundo  by Marlon Bundo, Jill Twiss; narrated by Jim Parsons, Jesse Tyler Ferguson, Jeff Garlin, Ellie Kemper, John Lithgow, Jack McBrayer, RuPaul; release date: 03-18-18 The book that started out as a spoof of the book Vice President Pence’s wife wrote (about a day in the life of the VP, from the perspective of his bunny Marlon Bundo) became an overnight bestseller. “With a message of tolerance and advocacy, this charming childrens book explores issues of same-sex marriage and democracy. Beautifully performed by an all-star cast, featuring Jim Parsons, Jesse Tyler Ferguson, Jeff Garlin, Ellie Kemper, John Lithgow, Jack McBrayer, and RuPaul, this sweet and funny story is dedicated to every bunny who has ever felt different.” Did you listen to anything last month that you loved? Are you looking forward to an upcoming release? Let us know in the comments! Sign up for Audiobooks to receive the latest from the audiobooks world. Thank you for signing up! Keep an eye on your inbox.

The Alcohol Consumption Of Residents Of On Campus - 894 Words

Method Participants Approximately 150 college students will participate in the proposed study, 75 males and 75 females. The participants will range from 18 to 21 years of age. Participants will be in equal amounts from each residence hall in the University of Houston which underage students reside in as well as off-campus residents. The group criteria will be limited to students under the age of 21 with equal amounts of males and females. Participation in the study will be voluntary. The incentive for this study is if they choose to participate, then they will receive a gift card. The proposed study will attempt to observe the difference between the alcohol consumption of residents of on campus Design The study will be an experimental between-subjects design. There will be one independent variables and it will have two levels. The independent variable will be the residency type of the student (On-campus and Off-campus). The residency type will be determined through a survey before choosing the participants. The dependent variable will be the alcohol consumption. Alcohol consumption will be tested through ETG testing. Procedure Participants will be voluntary and brought in with the incentive of receiving a gift card at the end of the study. There will be 150 participants; 75 males and 75 females, all under 21. The large number of participants reduces the amount of variability and gives a more accurate portrayal of underage college students. A survey will be given toShow MoreRelatedEffects Of On Campus Housing On College Students Drinking Behavior1565 Words   |  7 PagesEffects of on-campus housing on college students’ drinking behavior: A Literature Review Educational scholars have widely researched the effects of on-campus housing on the behavior of college students and one of the behavioral effects is on drinking behavior. Researchers from both the United States and New Zealand have found that students living in residential halls on campus demonstrate the greatest rates for drinking and peer pressure for drinking (Rickwood, et al., 2011.). Leontini, et al.Read More College Students and Alcohol Essays1138 Words   |  5 Pages College Students and Alcohol College student drunkenness is far from new and neither are college and university efforts to control it. What is new, however, is the potential to make real progress on this age-old problem based on scientific research results. New research-based information about the consequences of high-risk college drinking and how to reduce it can empower colleges and universities, communities, and other interested organizations to take effective action. Hazardous drinking amongRead MoreEssay about The College Rioting Problem1713 Words   |  7 Pagescelebration turns into a violent mob. 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The pamphlets will be placed in common areas throughout the floor such as the bathroom stalls, the laundry room, the star case, the elevatorRead MorePreventing College Students Abuse From Alcohol Consumption2075 Words   |  9 PagesStopping College Students Abuse from Alcohol Consumption The problem college students have, especially freshmen, is about abusing alcohol consumption after feeling free and independent due to leaving their homes. Now that they have their own dorms to sleep in and do not have their parents breathing over their shoulder for everything they do, who is going to tell them not to have a few alcoholic drinks and instead finish their assignment due the next morning? Being that college students are turningRead MoreCollege Binge Drinking Epidemic2548 Words   |  11 PagesCollege Binge Drinking Epidemic Throughout the years, drinking alcohol in excessive amounts has become somewhat synonymous with the college experience. It has become an expected occurrence for college-aged students to drink and party regularly, and overtime has transformed into an accepted social norm of college life. Extreme drinking has been a consistent social problem that has substantially grown on college campuses all around the United States for the past few decades. In fact, binge drinkingRead More Substance Abuse on Campus Essay2226 Words   |  9 Pages1)  Ã‚  Ã‚  Ã‚  Ã‚  Introduction 2) BASIC ISSUES AND MODELS A†¦. Alcohol Involvement over the Life Span: A Developmental Perspective on Etiology and Course. B†¦. Neuropsychological Effects of Substance Abuse. C†¦. The Disease Model of Addiction. D†¦. Alternative Theories of Substance Abuse Implications for Understanding Substance Abuse and Dependence in College Students. 3) POLICIES, PROGRAMMING, AND PREVENTION A†¦. Policy Development: An Essential Element in Addressing Campus Substance Abuse Issues. B†¦. From Reactive

Essay on Women Empowerment - 5257 Words

http://www.onestopias.com/tutorials/sociology/basic-concepts/types-of-societies.asp http://www.cbd.int/decisions/ http://www.preservearticles.com/economics/ http://in.news.yahoo.com/internet-diplomacy-changing-world-highlighted-sonepat-meet-104338539.html http://www.onlinegkguide.com/current-affairs/india/january-2011/ http://www.egyankosh.ac.in/bitstream/123456789/25474/1/Unit-1.pdf http://www.sociologyguide.com/basic-concepts/Definition.php http://epw.in/epw/user/userindex.jsp http://www.indiaonline.in/Administration/AdminHierarchy/index.aspx http://depot.gdnet.org/cms/grp/general/India_proposal.pdf http://india_resource.tripod.com/social.htm http://mpra.ub.uni-muenchen.de/9962/1/MPRA_paper_9962.pdf†¦show more content†¦Womens empowerment is vital to sustainable development and the realization of human rights for all. Where women’s status is low, family size tends to be large, which makes it more difficult for families to thrive. Population and development and reproductive health programmes are more effective when they address the educational opportunities, status and empowerment of women. When women are empowered, whole families benefit, and these benefits often have ripple effects to future generations. The roles that men and women play in society are not biologically determined - they are socially determined, changing and changeable. Although they may be justified as being required by culture or religion, these roles vary widely by locality and change over time. Key issues and linkages: 1)Reproductive health: Women, for both physiological and social reasons, are more vulnerable than men to reproductive health problems. Reproductive health problems, including maternal mortality and morbidity, represent a major - but preventable - cause of death and disability for women in developing countries. Failure to provide information, services and conditions to help women protect their reproduction health therefore constitutes gender-based discrimination and a violation of women’s rights to health and life. 2)Show MoreRelatedEssay on Women Empowerment5266 Words   |  22 Pagesin/sites/upload_files/dit/files/SocialMediaFrameworkDraftforPublicConsultation_192011.pdf Essay on Women Empowerment Meetika Srivastava affiliation not provided to SSRN October 4, 2009 Abstract:   Ã‚  Ã‚  Ã‚   Gender equality is, first and foremost, a human right. A woman is entitled to live in dignity and in freedom from want and from fear. Empowering women is also an indispensable tool for advancing development and reducing poverty. Empowered women contribute to the health and productivity of whole families and communitiesRead MoreWomen Empowerment Essay1431 Words   |  6 Pages19th century, was an era which greatly empowered the status of lower and middle class women. 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The Hunters Phantom Chapter 3 Free Essays

string(36) " when it sounded almost like a sob\." The bright morning sun shone on the long, winding drive that led to the garage behind the boardinghouse. Puffs of white cloud scudded across the light blue sky. It was such a peaceful scene that it was almost impossible to believe that anything bad had ever happened in this place. We will write a custom essay sample on The Hunters: Phantom Chapter 3 or any similar topic only for you Order Now The last time I was here, thought Stefan, putting on his sunglasses, it was a wasteland. When the kitsune had held sway in Fel ‘s Church, it had been a war zone. Children against parents, teenage girls mutilating themselves, the town half-destroyed. Blood on the streets, pain and suffering everywhere. Behind him, the front door opened. Stefan turned quickly to see Mrs. Flowers coming out of the house. The old woman wore a long black dress, and her eyes were shielded by a straw hat covered with artificial flowers. She looked tired and worn, but her smile was as gentle as always. â€Å"Stefan,† she said. â€Å"The world is here this morning, the way it should be.† Mrs. Flowers stepped closer and gazed up into his face, her sharp blue eyes warm with sympathy. She looked as if she were about to ask him something, but at the last minute seemed to change her mind and instead said, â€Å"Meredith cal ed, and Matt, too. It seems that, against al the odds, everyone has survived unscathed.† She hesitated, and then squeezed his arm. â€Å"Almost everyone.† Something twisted painful y in Stefan’s chest. He didn’t want to talk about Damon. He couldn’t, not yet. Instead, he bowed his head. â€Å"We owe you a great debt, Mrs. Flowers,† he said, choosing his words with care. â€Å"We never could have defeated the kitsune without you – you were the one who held them at bay and defended the town for so long. None of us wil ever forget that.† Mrs. Flowers’s smile deepened, an unexpected dimple flickering in one cheek. â€Å"Thank you, Stefan,† she said with equal formality. â€Å"There is no one I would have rather fought alongside than you and the others.† She sighed and patted his shoulder. â€Å"Although I must be getting old at last; I feel the need to spend most of today dozing in a chair in the garden. Fighting evil takes more out of me than it used to.† Stefan offered his arm to assist her down the porch steps, and she smiled at him once more. â€Å"Tel Elena that I’l make those tea biscuits she likes whenever she’s ready to leave her family and come visit,† she said, then turned toward her rose garden. Elena and her family. Stefan imagined his love, her silky blond hair tumbling about her shoulders, little Margaret in her lap. Elena had another shot at a real human life now, which was worth everything. It had been Stefan’s fault that Elena lost her first life – he knew that with a hard certainty that gnawed at his insides. He had brought Katherine to Fel ‘s Church, and Katherine had destroyed Elena. This time he would make sure Elena was protected. With one last glance at Mrs. Flowers in her garden, he squared his shoulders and walked into the woods. Birds sang at the sun-dappled edges of the forest, but Stefan was headed much deeper in, where ancient oaks grew and the underbrush was thick. Where no one would see him, where he could hunt. Stopping in a smal clearing several miles in, Stefan took off his sunglasses and listened. From nearby came the soft crackle of something moving beneath a bush. He concentrated, reaching out with his mind. It was a rabbit, its heart beating rapidly, looking for its own morning meal. Stefan focused his mind on it. Come to me, he thought, gently and persuasively. He sensed the rabbit stiffen for a moment; then it hopped slowly out from under a bush, its eyes glassy. It came toward him docilely and, with an extra mental nudge from Stefan, stopped at his feet. Stefan scooped it up and turned it over to reach the tender throat, where its pulse fluttered. With a silent apology to the animal, Stefan gave himself over to his hunger, al owing his fangs to click into place. He tore into the rabbit’s throat, drinking the blood slowly, trying not to wince at the taste. While the kitsune had threatened Fel ‘s Church, Elena, Bonnie, Meredith, and Matt had insisted he feed on them, knowing human blood would keep him as strong as possible for the fight. Their blood had been almost otherworldly: Meredith’s fiery and strong; Matt’s pure and wholesome; Bonnie’s sweet as dessert; Elena’s heady and invigorating. Despite the foul taste of the rabbit in his mouth, his canines prickled with remembered hunger. But now he wouldn’t drink human blood, he told himself firmly. He couldn’t keep crossing that line, even if they were wil ing. Not unless his friends’ safety was at risk. The change from human to animal blood would be painful; he remembered that from when he had first stopped drinking human blood – aching teeth, nausea, irritability, the feeling that he was starving even when his stomach was ful – but it was the only option. When the rabbit’s heartbeat stopped altogether, Stefan gently disengaged. He held the limp body in his hands for a moment, then set it on the ground and covered it with leaves. Thank you, little one, he thought. He was stil hungry, but he had already taken one life this morning. Damon would have laughed. Stefan could almost hear him. Noble Stefan, he would scoff, his black eyes narrowing in half-affectionate disdain. You’re missing all the best parts of being a vampire while you wrestle with your conscience, you fool. As if summoned by his thoughts, a crow cawed overhead. For a moment, Stefan ful y expected the bird to plummet to earth and transform into his brother. When it didn’t, Stefan gave a short half laugh at his own stupidity and was surprised when it sounded almost like a sob. You read "The Hunters: Phantom Chapter 3" in category "Essay examples" Damon was never coming back. His brother was gone. They’d had centuries of bitterness between them and had only just started to repair their relationship, joining together to fight the evil that always seemed drawn to Fel ‘s Church and to shield Elena from it. But Damon was dead, and now Stefan was the only one left to protect Elena and their friends. A latent worm of fear squirmed in his chest. There was so much that could go wrong. Humans were so vulnerable, and now that Elena had no special powers, she was as vulnerable as any of them. The thought sent him reeling, and immediately he took off, running straight toward Elena’s house on the other side of the woods. Elena was his responsibility now. And he would never let anything hurt her again. The upstairs landing was almost the same as Elena remembered it: shining dark wood with an Oriental carpet runner, a few little tables with knickknacks and photographs, a couch near the big picture window overlooking the front drive. But halfway to the stairs, Elena paused, glimpsing something new. Among the silver-framed photos on one of the smal tables was a picture of herself and Meredith and Bonnie, faces close together, grinning widely in caps and gowns and proudly brandishing diplomas. Elena picked it up, holding it close. She had graduated from high school. It felt odd to see this other Elena, as she couldn’t help thinking of her, her blond hair pul ed back in an elegant French twist, creamy skin flushed with excitement, smiling with her best friends, and not remember a thing about it. And she looked so carefree, this Elena, so ful of joy and hope and expectations for the future. This Elena knew nothing of the horror of the Dark Dimension or the havoc the kitsune had caused. This Elena was happy. Glancing quickly among the photos, Elena located a few more she hadn’t seen before. Apparently this other Elena had been queen of the Snow Bal , though Elena remembered Caroline had won that crown af ter Elena’s death. In this picture, however, Queen Elena was resplendent in pale violet silk, surrounded by her court: Bonnie fluffy and adorable in shiny blue taffeta; Meredith sophisticated in black; auburn-haired Caroline looking aggrieved in a tight silver dress that left very little to the imagination; and Sue Carson, pretty in pale pink, smiling straight into the camera, very much alive. Tears stung Elena’s eyes once more. They had saved her. Elena and Meredith and Bonnie and Matt and Stefan had saved Sue Carson. Then Elena’s gaze landed on another photograph, this one of Aunt Judith in a long, lacy wedding dress, Robert standing proudly beside her in a morning suit. With them was the other Elena, clearly the maid of honor, in a dress the color of green leaves, holding a bouquet of pink roses. Beside her stood Margaret, shining blond head ducked shyly, grasping Elena’s dress with one hand. She was wearing a ful -skirted white flower girl’s dress tied with a wide green sash, and she clutched a basket of roses in her other hand. Elena’s hands shook a little as she put this picture down. It looked as if a good time had been had by al . What a pity she hadn’t actual y been there. Downstairs, a glass clinked against the table, and she heard Aunt Judith laugh. Putting aside al the strangeness of this new past she’d have to learn, Elena hurried down the stairs, ready to greet her future. In the dining room, Aunt Judith poured orange juice from a blue jug while Robert spooned batter onto the waffle iron. Margaret was kneeling behind her chair, narrating an intense conversation between her stuffed rabbit and a toy tiger. A great surge of joy fil ed Elena’s chest, and she grabbed Aunt Judith in a tight hug and spun her around. Orange juice spil ed across the floor in a wide arc. â€Å"Elena!† scolded Aunt Judith, half laughing. â€Å"What’s the matter with you?† â€Å"Nothing! I just I love you, Aunt Judith,† Elena said, hugging her tighter. â€Å"I real y do.† â€Å"Oh,† said Aunt Judith, her eyes soft. â€Å"Oh, Elena, I love you, too.† â€Å"And what a beautiful day,† Elena said, pirouetting away. â€Å"A wonderful day to be alive.† She dropped a kiss on Margaret’s blond head. Aunt Judith reached for the paper towels. Robert cleared his throat. â€Å"Are we to take it that you’ve forgiven us for grounding you last weekend?† Oh. Elena tried to figure out how to respond, but after she’d been living on her own for months, the whole concept of being grounded by Aunt Judith and Robert seemed ridiculous. Stil , she widened her eyes and put on an appropriately contrite expression. â€Å"I’m truly sorry, Aunt Judith and Robert. It won’t happen again.† Whatever it is. Robert’s shoulders relaxed. â€Å"We’l say no more about it, then,† he said with obvious relief. He slid a hot waffle onto her plate and handed her the syrup. â€Å"Do you have anything fun planned for today?† â€Å"Stefan is picking me up after breakfast,† Elena said, then paused. The last time she had talked to Aunt Judith, after the disastrous Founder’s Day pageant, Aunt Judith and Robert had been seriously anti-Stefan. They, like most of the town, had suspected him of being responsible for Mr. Tanner’s death. But apparently they had no problem with Stefan in this world, because Robert simply nodded. And, she reminded herself, if the Guardians had done what she asked, Mr. Tanner was alive, so they couldn’t have suspected Stefan of kil ing him†¦ Oh, it was al so confusing! She went on: â€Å"We’re going to hang out in town, maybe catch up with Meredith and the others.† She couldn’t wait to see the town back to its old, safe self and to be with Stefan when, for once, they weren’t battling some horrible evil but could just be a normal couple. Aunt Judith grinned. â€Å"So, just another lazy day, hmm? I’m glad you’re having a nice summer before you go off to col ege, Elena. You worked so hard al last year.† â€Å"Mmm,† said Elena vaguely, cutting into her waffle. She hoped the Guardians had gotten her into Dalcrest, a smal col ege a couple hours away, as she’d requested. â€Å"Come on up, Meggie,† Robert said, buttering the little girl’s waffle. Margaret scrambled up onto her chair, and Elena smiled at the obvious affection on Robert’s face. Margaret was clearly his darling little girl. Catching Elena’s eye, Margaret growled and thrust the toy tiger across the table toward her. Elena jumped. The little girl snarled, and her face was momentarily transformed into something savage. â€Å"He wants to eat you with his big teeth,† Margaret said, her little-girl voice hoarse. â€Å"He’s coming to get you.† â€Å"Margaret!† Aunt Judith scolded as Elena shuddered. Margaret’s briefly feral look reminded her of the kitsune, of the girls they had driven mad. But then Margaret gave her a huge grin and made the tiger nuzzle Elena’s arm. The doorbel rang. Elena crammed the last bite of waffle into her mouth. â€Å"That’s Stefan,† she mumbled around it. â€Å"See you later.† She wiped her lips and checked her hair in the mirror before opening the door. And there was Stefan, as handsome as ever. Elegant Roman features, high cheekbones, a classical straight nose, and sensual y curving mouth. He held his sunglasses loosely in one hand, and his leaf green eyes caught hers with a gaze of pure love. Elena broke into a wide, involuntary smile. Oh, Stefan, she thought to him, I love you, I love you. It’s so wonderful to be home. I can’t stop missing Damon and wishing we could have done something differently and saved him – and I wouldn’t want to stop thinking of him – but I can’t help being happy, too. Wait. She felt like someone had slammed on the brakes and she’d been thrown against a seat belt. Though Elena was sending the words, and a huge wave of affection and love with them, toward Stefan, there was no response, no return of emotions. It was as if there were an invisible wal between her and Stefan, blocking her thoughts from reaching him. â€Å"Elena?† Stefan said aloud, his smile faltering. Oh. She hadn’t realized. She hadn’t even thought about this. When the Guardians took her powers, they must have taken everything. Including her telepathic connection to Stefan. It had lingered†¦ She was sure she had stil heard him, and reached his mind, after she had lost her connection to Bonnie. But now it was gone completely. Leaning forward, she grasped his shirt, pul ed him to her, and kissed him fiercely. Oh, thank God, she thought, as she felt the familiar, comforting sense of their minds entwining. Stefan’s lips curled into a smile beneath hers. I thought I’d lost you, she thought, that I wouldn’t be able to reach you like this anymore, either. Unlike with the telepathic connection they’d shared, she knew the thoughts weren’t reaching Stefan as words but as images and emotions. From him, she felt a wordless, steady stream of unfailing love. A throat was cleared pointedly behind them. Elena reluctantly released Stefan and turned to see Aunt Judith watching them. Stefan straightened with an embarrassed blush, the slightest look of apprehension in his eyes. Elena grinned. She loved that he’d been through hel – literal y – but was stil scared to upset Elena’s aunt. She put her hand on his arm, trying to send a message that Aunt Judith now accepted their relationship, but Aunt Judith’s warm smile and greeting said it for her. â€Å"Hel o, Stefan. You’l be back by six, won’t you, Elena?† Aunt Judith asked. â€Å"Robert’s got a late meeting, so I thought you, Margaret, and I could go out for a girls’ night together.† She looked hopeful yet hesitant, like someone knocking on a door that might be slammed in her face. Elena’s stomach knotted with guilt. Have I been avoiding Aunt Judith this summer? She could imagine that, if she hadn’t died, she might have been eager to move on with her life and chafed at the family that wanted to keep her home and safe. But this Elena knew better – knew how lucky she was to have Aunt Judith and Robert. And it seemed that this Elena had a lot of making up to do. â€Å"Sounds like fun!† she said cheerful y, pasting a bright smile on her face. â€Å"Can I invite Bonnie and Meredith? They’d love a girls’ night.† And it would be nice, she thought, to have friends around who were as clueless about what had been going on in this version of Fel ‘s Church as she was. â€Å"Wonderful,† Aunt Judith said, looking happier and more relaxed. â€Å"Have a good time, kids.† As Elena headed out the door, Margaret ran out of the kitchen. â€Å"Elena!† she said, wrapping her arms tightly around Elena’s waist. Elena bent and kissed the top of her head. â€Å"I’l catch you later, bunny rabbit,† she said. Margaret motioned for Elena and Stefan to kneel down, then put her lips right next to their ears. â€Å"Don’t forget to come back this time,† she whispered before retreating inside. For a moment, Elena just knelt there, frozen. Stefan squeezed her hand, pul ing her up, and even without their telepathic connection, she knew they were having the same thought. As they headed away from the house, Stefan took her by the shoulders. His green eyes gazed into hers, and he bent forward to brush a light kiss upon her lips. â€Å"Margaret’s a little girl,† he said firmly. â€Å"It could just be that she doesn’t want her big sister to leave. Maybe she’s worried about you going off to col ege.† â€Å"Maybe,† Elena murmured as Stefan wrapped his arms around her. She inhaled his green, woodsy scent and felt her breathing slow and the knot in her stomach loosen. â€Å"And if not,† she said slowly, â€Å"we’l work it out. We always do. But right now I want to see what the Guardians gave us.† How to cite The Hunters: Phantom Chapter 3, Essay examples

Soda should be taxed, shouldnt it Essays - Food And Drink

Soda should be taxed, shouldn't it? Many people believe that one of the causes of obesity in United States is due to the fact that many people rather to drink soda, and eat junk food than consider drinking water or eating homemade food. Even though this is not the main cause, soda and junk food is one of the causes, so as an alternative to help decrease obesity, some specialists consider that soda should be taxed. Obesity is a health problem affecting the entire world. And I believe that there are two main reasons why Soda should be taxed. Soda contains a high fructose corn syrup, which is worse than sugar. By consuming an extra 100 calories everyday drinking soda, will make a person gain 10 pounds in a year. It is true that soda is not the only reason why the country has a high level of obesity and that there are many other things as important as this, that causes obesity. The truth is that even though soda is not the main or only reason, sugar-sweetened beverages are linked to obesity and they cause diabetes and heart failure, which are 12.3% of the adult population and 37% of adults with pre diagnosed diabetes. CITATION Ame14 \l 12298 (American Diabetes Association, 2014) Another reason of why soda should be taxed is because it will help the economy of the country, since the money collected from these taxes will be used for other purposes. Taxing soda is not as bad as many people may see it, many people may not like it, but it will be very beneficial. The government knows that there will be people buying soda even if it is taxed, so they have thought of a plan in how to use this money collected from the taxes, the tax is expected to bring in around 1 billion a year, and proponents of the tax had successfully linked its passage to a campaign assuring that purified drinking water would be made available in every school in the country. CITATION Bit13 \l 12298 (Bittman, 2013) A new source will be bring to schools, and a healthier drink will be provide to those kids that should not be drinking soda, since it is not healthy. Mexico instituted a 10% tax on sugary drinks, such as juice and soda, in 2013. It resulted in a 10% rise in the cost of these products in 2014, according to a study in the British Medical Journal. The same study also found that purchases of taxed beverages fell by 6% in the first year of implementation, while sales of water and non-taxed beverages rose by 4%. Health experts worldwide have been watching the progress of the Mexican tax closely because it could potentially lower the rates of obesity-related diseases and diabetes in a country with a population of more than 122 million. Scientists say that these reductions in consumption could have positive impacts on health outcomes and reductions in healthcare expenses in Mexico. CITATION Bos17 \l 12298 (Boseley, 2017) One option has been to expand into markets that have no sugar-sweetened beverage taxes. Coca-Cola and Pepsi have already been making efforts to boost sales in India, China and various Southeast Asian countries. However, as reported by the Financial Times, Asian countries such as Indonesia, India and the Philippines, where obesity rates are rapidly increasing, are considering instituting soda taxes as well. To sum up, sugar taxes in sodas are a reality, and while the soda industry can continue to battle against soda taxes and other measures to curb soda consumption, at some point such actions may do the industry more harm than good through damaged public relations. All products that are not staple commodities have their life spans and eventually must yield to other more innovative offerings. The soda industry may wish to consider another option of healthy products before the century-long soda finally runs fizzles out. References BIBLIOGRAPHY American Diabetes Association. (10 de June de 2014). Diabetes ORG . Recuperado el 25 de May de 2017, de http://www.diabetes.org/es/informacion-basica-de-la-diabetes/datos-sobre-la-diabetes/?referrer=https://www.google.com.ec/ Bittman, M. (29 de November de 2013). Viva Mexico. The International New York Times , pag. 6. Boseley, S. (22 de February de 2017). The Guardian . Recuperado el 25 de