North Face case solution free essay sample

Should examiners demand that their customers acknowledge all proposed review alterations, even those that have a â€Å"immaterial† impact on the given budget reports? Protect your answer. The reviewers ought not demand that their customers acknowledge all proposed review modifications. The auditor’s fundamental obligation is to give sensible affirmation to check the precision and consistence of client’s fiscal summaries, to guarantee that it passes on information and data of occasions happened inside the bookkeeping time frame. At the point when a misquote is discovered, the evaluator ought to choose whether the error is material, thinking about both sum and quality viewpoints. In the event that it is a material misquote, the inspector ought to primarily demand in making legitimate alterations, in light of the fact that the error will directly affect fiscal summaries and therefore influence choices of individuals who depend on it. In any case, in the event that it is an insignificant error, evaluators ought to give customer reasons of making alterations. Since the unimportant misquote won't directly affect budget summaries and along these lines won't influence people’s choice identified with the fiscal reports, the reviewer can acknowledge management’s reasons and regard client’s choice. We will compose a custom paper test on North Face case arrangement or on the other hand any comparative point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Should reviewers take express measures to keep their customers from finding or getting mindful of the materiality limits utilized on singular review commitment? Can auditors hide this data from their review customers? Inspectors should take unequivocal measures to keep customer from finding the materiality limits utilized on singular review commitment. On the off chance that untrustworthy administration or worker of customer discovers the materiality edges, they will comprehend auditors’ expectation and get opportunities to control records and records. It might brings about covered material misquotes and challenges in inspecting. It is hard for examiners to cover the materiality edges from customers, since reviewers as a rule need assistance of client’s workers. To limit the likelihood of discharging the materiality data, reviewers should focus on their words and practices and lessen discussing a lot with customers. In the event that there is a hole of materiality limits data, inspectors can make changes of estimation record or modify estimation storm cellar. Distinguish and quickly clarify every one of the chief destinations that inspectors want to achieve by getting ready review workpapers. How were these goals sabotaged by Deloitte’s choice to change North Face’s 1997 workpapers? ISA 230 shows that essential goals of review workpapers are giving premise to decisions about accomplishments of by and large motivations behind examiners and giving proof that review was arranged and acted as per administrative prerequisites. Extra destinations incorporate helping commitment group with arranging, performing and regulating administrations, holding records of proceeding with essentialness to future reviews, and so forth. For this situation, Fiedelman knew about the $2. 65 million segment of deal exchange yet didn't challenge client’s choice to record its ordinary net revenue on the January 1998 â€Å"sale† and exaggerate net benefit by more than $1. 3 million. In addition, Borden neither tended to the issue by just reaching Vanstraten nor alluded to legitimate writing to decide the privilege of exchange. He didn't prompt a modifying passage. Moreover, the Deloitte faculty substitute another synopsis reminder and change calendar to the first 1997 workpapers without recording the amendments in those workpapers. 5. North Face’s supervisory groups were condemned for vital goofs that they made through the span of the company’s history. Do evaluators have an obligation to survey the nature of the key choices made by customer administrators? Guard your answer. Inspectors don't have the obligation to evaluate the nature of the key choices made by customer officials. Auditors’ duty is to give a general supposition whether fiscal reports are decently given and in consistence GAAP. Reviewers will likewise assess the client’s inward control if the organization opens up to the world. Surveying the nature of executives’ choices is a piece of counseling administration rather than affirmation administration.

Diseased Body in Wuthering Heights Essay Example for Free

Unhealthy Body in Wuthering Heights Essay In Wuthering Heights by Emily Bronte it very well may be seen that there is â€Å"more enduring brought about by a sick brain than by an unhealthy body.† The possibility of a â€Å"diseased mind† is a psychological sickness or frenzy and the â€Å"diseased body† is a physical disease or injury, the two of which are shown by numerous characters in Wuthering Heights. Heathcliff is a prime case of a character with a â€Å"diseased mind† that causes him languishing. He spends most of his life considering and carrying on vengeance towards Hindley and the Lintons in light of the fact that he trusts it was their flaw Catherine figured it would â€Å"degrade† her to wed Heathcliff, despite the fact that she adored him; this is one case of his precarious mentality. In part 9 Nelly anticipates the enduring of Heathcliff by saying â€Å"if you [Catherine] are his decision, he’ll be the most sad creature,† this is on the grounds that Nelly comprehends that society wouldn’t acknowledge the pair to wed, in this way Heathcliff will be lamentably grief stricken. Heathcliff accepts that Catherine is a piece of him: â€Å"I can't live without my soul,† he says which features that he is enduring without her. It is from this deplorability and enduring that his â€Å"diseased mind† initiated. Heathcliff’s â€Å"diseased mind† increases when he requests Catherine to â€Å"haunt† him when she is dead; frequenting is a component of the Gothic sort however the frenzy of Heathcliff is upgraded when he demands that Catherine drives him â€Å"mad.† The word â€Å"mad† is questionable in this citation since it could be seen that Heathcliff needs to be spooky until he is furious with Catherine so he can demolish his affection for her. An elective view is that Heathcliff needs to be spooky until he is crazy and enduring since he is edgy to see Catherine, this turns out to be genuine in light of the fact that after Catherine’s passing Heathcliff’s mind is spooky by his adoration for her. Jerold E. Hogle clarifies this is precise in light of the fact that characters in Gothic books are â€Å"haunted psychologically† and this is precisely appeared through the character of Heathcliff. His brain is â€Å"diseased† by his partition from Catherine because of her decision of accomplice and her demise, which causes him and everybody in the novel monstrous enduring as a result of his retribution. Heathcliff’s unequivocal love causes Catherine’s â€Å"melancholy† â€Å"mental state† in light of the fact that it is overpowering and she is enamored with him however a Victorian culture wouldn’t acknowledge their relationship as a result of the Heathcliff’s exceptionally low class, which would bring about them being â€Å"beggars.† Catherine has â€Å"a impossible to miss articulation emerging from her psyche set† before she tells Heathcliff â€Å"you have executed me,† this features her â€Å"diseased mind† and the enduring it is causing her since she hasn’t passed on yet it could be deciphered that she feels as if she has which underscores her torment, yet in addition her franticness. The â€Å"peculiar expression† that Catherine is depicted to have could be on the grounds that she was â€Å"thinking†¦ of Wuthering Heights.† The â€Å"expression† could be deciphered as a grin, which would be â€Å"peculiar† to Nelly in light of the fact that she has been discouraged living with Edgar, along these lines a grin would be strange; David Punter clarifies â€Å"Gothic reminds us we are driven by our passions† and Catherine’s energy is Heathcliff, which would clarify her â€Å"expression† when contemplating Wuthering Heights. This thought of Catherine’s point of view in her â€Å"diseased mind† stresses her agony and enduring on the grounds that she can't be without Heathcliff, her â€Å"soul,† yet she is constantly contemplating him, this is basically what makes her crazy. Catherine’s mental enduring is firmly connected with her physical enduring which is a model that speaks to the â€Å"diseased body† in Wuthering Heights. Another character with a â€Å"diseased body† in Wuthering Heights is Isabella, whose â€Å"bruised† body is a substantial case of anguish. Heathcliff’s â€Å"diseased mind† makes him misuse Isabella which prompts her misery and her harmed body

Obama to speak on clean energy, visit MIT energy labs today

Obama to speak on clean energy, visit MIT energy labs today While bloggers Jess, Paul, and Snively will be listening to President Obamas speech in person this afternoon in Kresge Auditorium, you can join them virtually via the webcast of President Obamas speech. The President is expected to begin his remarks around 12:30pm Eastern time. You can watch a live webcast of the speech here: MIT President Obama Live WebcastHere is the White House Press Release: BACKGROUND ON THE PRESIDENT’S EVENTS AT MIT TODAY TOUR AT MIT BUSH BUILDING CAMBRIDGE, MA 12:00 PM EDT The President will tour a research laboratory at the Massachusetts Institute of Technology an institution that has been developing cutting edge clean energy technology. Dr. Susan Hockfield, MIT President, and Dr. Ernie Moniz, Director of the MIT Energy Initiative, will lead the President on the tour of the laboratories, where he will visit stations displaying solar, battery, and wind technology, and a LED light experiment. Below is a brief summary of what the President will see on the tour: Solar Station: Professor Marc Baldo Professor Baldo will demonstrate his work on luminescent solar concentrators which collects sunlight for solar cells. These concentrators promise to reduce the cost of solar electricity because they use fewer solar cells for the same energy output. They can be mounted on rooftops and other space- and weight-sensitive locations that cannot support conventional solar concentrators. Professor Baldo is a principal investigator in MIT’s Research Laboratory of Electronics (RLE). Since his arrival at MIT in, 2002, he has worked on fundamental improvements to the efficiency of organic light-emitting devices, and luminescent solar concentrators â€" a promising technology that could reduce the cost of solar electricity. Wind Station: Professor Alex Slocum Professor Slocum will demonstrate an Offshore Renewable Energy Systems (ORES) for which excess power from a wind turbine pumps water out of a storage volume anchored to the seabed. ORES operates by having water flow past a turbine into the storage volume, creating an inverse lake on the bottom of the ocean. This storage system has two purposes: it enables offshore power generation when the wind is not blowing and power is needed; and can also be used for mooring a floating wind turbine. Storage is a key enabling technology for intermittent renewables such as wind. Professor Alex Slocum is the Pappalardo Professor of Mechanical Engineering, a MacVicar Faculty Teaching Fellow, and a Fellow of the ASME. Alex is a self-described “gizmologist” who designs machines ranging from medical instruments to manufacturing equipment to big renewable energy machines. Battery Station: Professors Angela Belcher and Paula Hammond Professors Hammond and Belcher will demonstrate a high-power battery that can be grown and assembled at room temperature using biological processes and no toxic materials for synthesis â€" and one that adds no harmful materials to the environment. These batteries have the same power performance as the very best state-of-the-art batteries. When scaled, these materials â€" and, more importantly, the next-generation of materials â€" could be used for computers or plug-in hybrid vehicles. These batteries are also being designed for integration into small, unmanned aerial vehicles, and as a way to lighten soldiers’ loads. Professor Belcher is a materials chemist with expertise in the fields of biomaterials, bio-molecular materials, organic-inorganic interfaces and solid-state chemistry. Belcher received a BA in creative studies and a PhD in chemistry, both from the University of California, Santa Barbara. Hammond is a professor of chemical engineering, pursuing research in two major areas: the development of new biomaterials via nano- to microscale fabrication and self-assembled materials systems for electrochemical energy devices, including fuel cells, batteries and photovoltaics. Hammond holds an SB and PhD in chemical engineering from MIT, and an MS from Georgia Tech. LED Light Station: Professor Vladimir Bulovic Professor Bulovic will demonstrate quantum dot lighting which is a replacement for existing light bulbs or fluorescent lights that combines warm, rich color with the high efficiency of LED technology. The remarkably high white-light efficiency of this device is combined with a life span of more than 20 years, which could change the paradigm of lighting technology. These lights can be fabricated in a simple molding process, enabling manufacturability and large-scale deployment. Artificial lighting consumes 8 percent of all U.S. energy and 22 percent of U.S. electricity. The efficiency of present light sources (which are primarily incandescent, fluorescent, and high-intensity lamps) can be doubled or even tripled with the LED white light sources that Bulovic and colleagues are developing. Professor Bulovic holds a BSE, MA, and PhD from Princeton University and studies the physical properties of organic and organic/inorganic nanocrystal composite thin films and structures, and the development of novel optoelectronic organic and hybrid nano-scale devices. REMARKS AT MIT KRESGE AUDITORIUM CAMBRIDGE, MA 12:30 PM EDT After the tour the President will deliver remarks at MIT challenging Americans to lead the global economy in clean energy and to highlight Recovery Act investments that are creating jobs and making advancements in wind energy. Dr. Hockfield and Dr. Moniz will give remarks prior to the President’s speech. The audience of approximately 750 will be composed of MIT faculty and staff, business and community leaders, and entrepreneurs. There will also be local political leaders and Members of Congress in attendance. Expected attendees include the following elected officials: US Senator John Kerry, D-MA US Representative Michael Capuano, D-MA MA Governor Deval Patrick MA Lieutenant Governor Tim Murray MA Attorney General Martha Coakley MA Auditor of the Commonwealth Joe DeNucci Mayor of Cambridge Denise Simmons Mayor of Somerville Joe Curtatone MA Senate Majority Leader Fred Berry MA Senate President Pro Tem Stanley Rosenberg Superintendent of Cambridge Public Schools Jeff Young Susan Hockfield, Ph.D. President, Massachusetts Institute of Technology Susan Hockfield has served as the 16th President of the Massachusetts Institute of Technology (MIT) since December 2004. A noted neuroscientist focused on the development of the brain, Dr. Hockfield is the first life scientist to lead MIT and holds a faculty appointment as Professor of Neuroscience in the Department of Brain and Cognitive Sciences. Before assuming the presidency of MIT, she was Provost at Yale University, where she had taught since 1985 and had also served as Dean of the Graduate School of Arts and Sciences. Under Dr. Hockfield’s leadership, MIT has built on its traditional strengths in science, engineering, architecture, management and economics to advance the frontiers of energy research and to pioneer crucial advances at the burgeoning intersection of the life sciences, the physical sciences and engineering. Ernest J. Moniz Director, Massachusetts Institute of Technology Energy Initiative Ernest J. Moniz is the Cecil and Ida Green Professor of Physics and Engineering Systems, Director of the Energy Initiative, and Director of the Laboratory for Energy and the Environment at the Massachusetts Institute of Technology, where he has served on the faculty since 1973. Dr. Moniz served as Under Secretary of the Department of Energy from 1997 until January 2001 and, from 1995 to 1997, as Associate Director for Science in the Office of Science and Technology Policy in the Executive Office of the President. At MIT, Dr. Moniz served as Head of the Department of Physics and as Director of the Bates Linear Accelerator Center. His principal research contributions have been in theoretical nuclear physics and in energy technology and policy studies. He serves on President Obama’s Council of Advisors for Science and Technology (PCAST).

Frankenstein as a Modern Cyborg Essay - 1550 Words

Frankenstein as a Modern Cyborg? The creature (demon) created by Victor Frankenstein in Mary Shelleys Frankenstein, or, The Modern Prometheus occupies a space that is neither quite masculine nor quite feminine, although he is clearly both created as a male and desires to be in the masculine role. Judith Halberstam describes this in-between-ness as being one of the primary characteristics of the Gothic monster--being in a space thats not easily classified or categorized, and therefore being rendered unintelligible and monstrous. Donna J. Haraway posits that the post-modern science fiction cyborg occupies a similar in-between space, or, perhaps, a non-space. Similarly, Cathy Griggs argues that the post-modern lesbian is linked†¦show more content†¦While the cyborg may not function in quite the same ways as Frankensteins monster, it does serve as a precursor to the cyborg. Specifically stating that Frankensteins creature is not a cyborg, Donna J. Haraway writes unlike the hopes of Frankensteins monster, the cyborg does not expect its father to save it through a restoration of the garden; that is, through the fabrication of a heterosexual mate, through its completion in a finished whole, a city and cosmos. The cyborg does not dream of community on the model of the organic family, this time without the oedipal project. The cyborg would not recognize the Garden of Eden; it is not made of mud and cannot dream of returning to dust. (Simians, Cyborgs, and Women 151) While the cyborg may not hope for these things, such as a heterosexual union to become completed, Frankensteins creature does occupy a position that opens up the possibility of the cyborg. He is still, granted, enmeshed in the dreams of the society that formed him; dreams of beginnings and endings, of reproduction, and even of oedipal conflict between father and son. This oedipal conflict is a problematic one, however, as there is no mother for the creature to be in conflict with the father over, unless one considers Elizabeth to be his mother. Properly speaking, it cannot be said to be an oedipal conflict at all; it is a perverse, monstrous version of it that has eliminated the feminine fromShow MoreRelatedA Brief Note On Who S Afraid Of The Frankenstein Monster?3451 Words   |  14 Pages CYBORG + THE ESP: Augmentation of Flesh SEMINAR BEHAVIOR Examining The Proto-Systemic TUTORS Theodore Spyropoulos Ryan Dillon TUTORS (SYNTHESIS) Doreen Bernath Winston Hampel STUDENT Aleksandar Bursac MARCH, 2015. OUTLINE 00 PREFACE p.3 01 ABSTRACT p.4 02 THE CYBORG : WHO’S AFRAID OF THE FRANKENSTEIN MONSTER? p.5 03 STELARC + ORLAN : A BODY VS THE BODY: OPERATIONAL/HAPTIC p.6 04 MULLINS + HARBISSON : NO MORERead MoreFrankenstein, By Mary Shelley1603 Words   |  7 Pages Mary Shelley’s Frankenstein was written during the Romantic period. If follows the trend of romantic novels of containing gothic themes, but with more profound meaning in the message that the novel tries to convey. Shelley’s use of imagery especially of the monster and how people react upon seeing him is an perfect example for how she held a broken mirror to society showing how people react to things that are different and unknown. In the novel the monster is a greater metaphor for people thatRead More Comparing Science and Religion in Frankenstein, Dr. Jekyll and Mr. Hyde, and Metropolis2033 Words   |  9 PagesThe Struggle Between Science and Religion in Frankenstein, Dr. Jekyll and Mr. Hyde, and Metropolis From Frankenstein to Dr. Jekyll and Mr. Hyde to Metropolis, the mad scientist is one of the modern worlds most instantly recognizable and entertaining cultural icons. Popular cultures fascination with demented doctors, crazed clinicians, and technologically fanatical fiends have dominated the major motifs of popular literature and film for most of the 20th century and this fascination willRead MoreA Postmodernist/Posthumanist Reading of Kazuo Ishiguro’s, Never Let Me Go Using Fredric Jameson’s Theory of Postmodernism and Late Capitalism.4659 Words   |  19 Pagesthat is created and crafted by humans themselves. Posthumanism is not to be confused with postmodernism, although their paths do cross intrinsically throughout this essay. The concept of posthumanism is not as modern as one may think and is displayed in Mary Shelley’s 1818 novel Frankenstein as a window into the advanced discoveries of nineteenth century science, and what can result from trying to play the role of God. In Kazuo Ishiguro’s 2005 novel Never Let Me Go, the posthuman characters or ‘clones’

The Killer Angels by Michael Shaara Essay - 1225 Words

The Killer Angels by Michael Shaara The Killer Angels by Michael Shaara is a novel that outlines the Battle of Gettysburg. It is told from a third person omniscient point of view with the main character rotating each chapter. The book covers a four-day period covering the Battle of Gettysburg and gives insight to each side of the fight (Union and Confederate). The book begins on Monday, June 29, 1863 and provides an introduction to the circumstances directly before fighting begins. A spy named Harrison, hired by Longstreet comes back to the Confederate camp and alerts General Lee of the proximity of the Federal troops. Both Lee and Longstreet, another Confederate general, adopt an untrustworthy attitude toward the spy.†¦show more content†¦The conversation is interrupted as the sound of fighting is heard. The Confederate Army, under General Hill’s command, suffers considerable losses against Buford’s defensive stronghold, before realizing that they are up against an organized force. Buford considers retreating with the knowledge that his reinforcements are much farther away than the Confederate’s. At that moment, Reynolds arrives and provides fresh brigades. Moments later, the Union Army is dealt a devastating blow as Reynolds is killed by a sniper. A few lucky circumstances including Reynolds death, and Confederate troops arriving conveniently at the Union flank from the North prompt Lee to order attacks from the center and flanks, causing the Union army to retreat. Lee orders troops under command of Ewell and Early to pursue the fleeing troops. Later, he is incensed and demands an explanation from the two commanders who failed to execute for him. This represents the impact of losing Stonewall Jackson, as his knowledge and ability on the battlefield is sorely missed. The battle, a seesaw effect thus far, is prepared to tip one way or the other as Thursday, day three of the battle, approaches. July 2nd arrives and the beginning of the day describes Chamberlain’s encounter with a black man outside his camp. Although he believes in the cause of fighting for the freedom of men like the one he has seen, he is repulsed by the sight of him. Kilrain and Chamberlain have aShow MoreRelatedThe Killer Angels By Michael Shaara1634 Words   |  7 PagesPulitzer Prize-winning author Michael Shaara, the author of The Killer Angels, was born on June 23, 1928 in Jersey City, New Jersey. He was an author of science fiction, sports fiction, and historical fiction. Although writing was his passion, Shaara was very athletically successful in high school, winning more awards than any other student in the history of the school for sports such as basketball, track and baseball. He acquired a skill in boxing, and of the 18 matches Shaara fought as a young man, heRead MoreThe Killer Angels By Michael Shaara1290 Words   |  6 Pages The Killer Angels Essay â€Å"There is no honorable way to kill, no gentle way to destroy. There is nothing good in war. Except its ending.† Stated by Abraham Lincoln, this quote embodies the essence of war, its tragic character and unfortunate occasional necessity. Accordingly, the outcome of war and its battles is often determined by the attitudes of the leaders of the opposing sides, including their causes for the willingness to fight and to be fought. Such was the case with the Battle of GettysburgRead MoreThe Killer Angels By Michael Shaara1521 Words   |  7 PagesThe book The Killer Angels was published in 1975 by the Ballatine Booksand was written by Michael Shaara. The Killer Angels is a historic novel about the time of the American Civil War, more specifically The Battle of Gettysburg. Shaara wrote this historical masterpiece with the sole purpose of letting the reader know exactly how the war was for the men actually putting their lives on the line to get this great country of America to the stature it is today. In order to accomplish his goal of creatingRead MoreThe Killer Angel By Michael Shaara1248 Words   |  5 Pages The Killer Angel is a book elaborating on the history of the American civil war authored by Michael Shaara. The book has gained popularity among American citizens as it covers one of the deadliest battles in American history that took place at Gettysburg, Pennsylvania, hence the title of the battle of Gettysburg (Shaara 5). The crash involved two major groups, the Confederacy, and the Union. The Confederacy constituted of seven secessionist states from the South who advocated forRead MoreThe Killer Angels By Michael Shaara1947 Words   |  8 Pagesthe dueling North and South together to the small town of Gettysburg and on the threshold of splitting the Union. Gettysburg was as close as the United States got to Armageddon and The Killer Angels gives this full day-to-day account of the battle that shaped America’s future. Michael Shaara author of â€Å"The Killer Angels,† tells the story of the Battle of Gettysburg through the eyes of generals Robert E. Lee, Joshua Chamberlain, James Longstreet, and John Buford, and the other men involved in the actionRead MoreKiller Angels By Michael Shaara850 Words   |  4 Pages In the Pulitzer Prize winning civil war novel Killer Angels, Michael Shaara covers five days of the historic battle between the Northern and Southern United States at Gettysburg. Both the North and the South fought for freedom, although they did not have equivalent definitions of freedom. The North and the South were unwavering in their beliefs and their hope for a better United States, but what the two butted heads the most on was slavery. The South was a primarily agrarian region which reliedRead MoreThe Killer Angels By Michael Shaara1117 Words   |  5 Pages Michael Shaara’s 1974 historical novel, The Killer Angels, covers the story of the four days of the Battle of Gettysburg that also features maps for visualization. The format of the story is well organized. It begins with a Foreword, which describes in great detail the armies and soldiers involved in the battle. It follows up with four sections and within each section there are chapters that are written in chronological order, covering the events between Monday, June 29, 1863 and Friday, July 3Read MoreThe Killer Angels By Michael Shaara Essay1255 Words   |  6 Pages In the novel The Killer Angels by Michael Shaara, the story is told from the perspective of the men that fought in the war of Gettysburg in Pennsylvania on July 1863. We are able to see both sides of the combatants, their struggles they faced, friendships acquired, losses, personal stories and their views. In history we only learn the superficial information of how it occurred in the battle and the outcome of it, but we do not know how it happened and how much effort it took to fight in thatRead MoreThe Killer Angels By Michael Shaara1123 Words   |  5 PagesThe Killer Angels Novel written by Michael Shaara describes the Gettysburg battle from the perspective of Robert E. Lee, James Longstreet, various soldiers from both sides, and other men who fought in the battle. This author makes the reader go back in time and actually makes the reader depict the circumstances, and situations that soldiers and generals faced. This Novel makes the reader know that both sides were eager to win, and bring this bloodshed to an end. This amazing Novel shows how neighborRead MoreThe Killer Angels By Michael Shaara852 Words   |  4 PagesThe Killer Angels by Michael Shaara was not just a fiction novel, it was a story of a man who actually saw the battlefield of Gettysburg and learned about the battle and its importance. When he returned from the battle sight he decided to write a novel based on his experience there. Instead of creating fictional characters he used the names and experiences he had directly with the main characters of the novel. Not only did Shaara study and review letters, documents and journal enteries of the men

You Suck A Love Story Chapter 14~15 Free Essays

string(74) " the fulfillment of a sexual fantasy he’d nurtured for a long time\." Chapter Fourteen Powers for Good The Emperor was sitting on a black marble bench just around the corner from the great opera house, feeling small and ashamed, when he saw the striking redhead in jeans coming toward him. Bummer lapsed into a barking fit and the Emperor snatched the Boston terrier up by the scruff of the neck and stuffed him into the oversized pocket of his coat to quiet him. â€Å"Brave Bummer,† said the old man. We will write a custom essay sample on You Suck: A Love Story Chapter 14~15 or any similar topic only for you Order Now â€Å"Would that I could still hold that kind of passion, even if it were fear. But my fear is weak and damp, I’ve barely the spine for a dignified surrender.† He’d felt like this since he’d seen Jody outside the secondhand store, where she’d warned him away from the owner. Yes, now he knew her to be one of the undead, a bloodsucking fiend – but then, not so much a fiend. She had been a friend, a good one, even after he had betrayed Tommy Iff to the Animals. He could feel the City’s eye on him, could feel her disappointment in him. What does a man have, if not character? What is character, if not a man’s measure of himself against his friends and enemies? The great city of San Francisco shook her head at him, ashamed. Her bridges slumped in the fog with disappointment. He remembered a house somewhere and that same look on the face of a dark-haired woman, but mercifully, in an instant that memory was a ghost, and Jody was bending to scratch behind the ears of the steadfast Lazarus, who had never been agitated by her like his bug-eyed brother, who even now squirmed furiously in the woolen pocket. â€Å"Your Majesty,† Jody said. â€Å"How are you?† â€Å"Worthless and weak,† said the Emperor. She really was a lovely girl. He’d never known her to hurt a soul. What a cad he was. â€Å"I’m sorry to hear that. You have plenty to eat? Staying warm?† â€Å"The men and I have this very hour vanquished a corned beef on a sourdough roll the size of a healthy infant, thank you.† â€Å"Tommy’s Joynt?† Jody said with a smile. â€Å"Indeed. We are not worthy, yet my people provide.† â€Å"Don’t be silly, you’re worthy. Look, Emperor, have you seen William?† â€Å"William of the huge and recently shaven cat?† â€Å"That’s the one.† â€Å"Why yes, we crossed his path not long ago. He was at the liquor store at Geary and Taylor. He seemed very enthusiastic about purchasing some scotch. More energetic than I’ve seen him in many years.† â€Å"That was how long ago?† She stopped petting Lazarus and stood. â€Å"Little more than an hour ago.† â€Å"Thank you, Your Majesty. You don’t know where he was going?† â€Å"I should think to find a safe place to drink his dinner. Although I can’t claim to know him well, I don’t think William passes the evening in the Tenderloin often.† Jody patted the Emperor’s shoulder, and he took her hand. â€Å"I’m so sorry, dear.† â€Å"Sorry? About what?† â€Å"When I saw you and Thomas the other night, I noticed. It’s true, isn’t it? Thomas has changed.† â€Å"No, he’s still a doofus.† â€Å"I mean he is one of your kind now?† â€Å"Yes.† She looked up the street. â€Å"I was alone,† she said. The Emperor knew exactly how she felt. â€Å"I told one of his crew from the Safeway, Jody. I’m sorry, I was frightened.† â€Å"You told the Animals?† â€Å"The born-again one, yes.† â€Å"And how did he react?† â€Å"He was worried for Thomas’s soul.† â€Å"Yeah, that would be Clint’s reaction. You don’t know if he told the other Animals?† â€Å"I would guess yes, by now.† â€Å"Okay, don’t worry, then, Your Highness. It’s okay. Just don’t tell anyone else. Tommy and I are leaving the City just like we promised those police detectives. We just have to get things in order.† â€Å"And the other – the old vampire?† â€Å"Yes. Him, too.† She turned and strode away, heading into the Tenderloin, her boot heels clacking on the sidewalk as she kept her pace just below a run. The Emperor shook his head and rubbed Lazarus behind the ears. â€Å"I should have told her about the detectives. I know that, old friend.† There was only so much weakness he could confess to at one time – that, too, a fault. The Emperor resolved to sleep somewhere cold and damp tonight, perhaps in the park by the Maritime Museum, as penance for his weakness. There was no way she was going to remember his new mobile number. It was five in the morning before Tommy had finished moving all of the furniture, books, and clothes. Now the new loft looked almost exactly like the old loft had looked, except that it didn’t have a working phone line. So Tommy sat on the counter of the old loft, looking at the three bronze statues and waiting for Jody to call. Just the three statues left to move: Jody, the old vampire, and the turtle. The old vampire looked fairly natural. He’d been unconscious when he’d been bronzed, but Tommy had the biker sculptors downstairs pose him as if he was in midstep, out for a stroll. Jody was posed with her hand on her hip, her head thrown back as if she’d just tossed her long hair over her shoulder, smiling. Tommy turned his head to the side, getting perspective. She didn’t look skanky. What made Abby say the statue was skanky? Sexy, well yes. Jody had been wearing some very low-cut jeans and a crop top when he’d posed her for the electroplating, and the bikers had insisted upon exposing more of her cleavage than was probably decorous, but what could you expect from a couple of guys who specialized in making high-end garden gnomes acting out the Kama Sutra? Okay, she looked a little skanky, but he didn’t see how that was a bad thing. He had actually been delighted when she came streaming out of the ear holes to materialize, stark naked, in front of him. If she hadn’t killed him, it would have been the fulfillment of a sexual fantasy he’d nurtured for a long time. You read "You Suck: A Love Story Chapter 14~15" in category "Essay examples" (There had been this old TV show he’d watched as a kid, about a beautiful genie who lived in a bottle – well, Tommy had done some serious bottle polishing over that one.) So the Jody statue stayed. But the old vampire, Elijah, that was a different story. There was a real creature in there. A real scary creature. Whatever bizarre events had brought them to this spot had been set off by Elijah Ben Sapir. He was a reminder that neither he – Tommy – nor Jody had chosen to be vampires. Neither had chosen to live out the rest of their days in the night. Elijah had taken their choices away from them, and replaced them with a whole new set of scarier, bigger choices. The first of which was how the hell do you deal with the fact that you have imprisoned a sentient, feeling being in a shell of bronze, even if he is an evil dick-weed from the Dark Ages? But they couldn’t let him out. He’d kill them for sure if they did. Really kill them, too, a complete death, the kind with no nooky. Suddenly Tommy was angry. He’d had a future. He might have been a writer, a Nobel Prize winner, an adventurer, a spy. Now he was just a foul dead thing, and the furthest his ambition would reach was his next victim. Okay, that wasn’t really true, but still, he was pissed off. So what if Elijah was trapped in bronze shell forever. He’d trapped them in these monstrous bodies. Maybe it was time to do something monstrous. Tommy picked up Jody’s statue and threw it over his shoulder and, despite his great vampire strength, followed it over backward as it clanged against the floor. Okay, it had taken the two bikers and a refrigerator dolly to get the statues up here, maybe a little planning was in order. It turned out he could move the statue pretty efficiently if he slung it over his back and let one of her feet drag, and so he did, down the steps, half a block down the sidewalk, and back up the steps of the new loft. Bronze Jody looked happy in the new place, he thought. The turtle took half as long. She, too, looked pleased with the surroundings. As for Elijah, Tommy figured what was the point of being in a city on a peninsula if you didn’t take advantage of the water now and then. And Elijah evidently liked the ocean, since he’d come to the City on his yacht, which Tommy and the Animals had managed to blow to smithereens. The vampire statue was even heavier that Jody’s, but Tommy felt energized by the idea of getting rid of it. Just a short twelve blocks to the sea and that would be that. â€Å"From the sea ye came, and to the sea ye shall return,† Tommy said, thinking that he might be quoting Coleridge, or maybe a Godzilla movie. As Tommy dragged the bronzed vampire down Mission Street, he considered his future. What would he do? He had a lot of time to fill, and after a while, figuring out new ways to jump Jody would only fill up a part of his nights. He was going to have to find a purpose. They had money – cash the vampire had given Jody when he turned her – and what was left of the money from the sale of Elijah’s art, but eventually that would run out. Maybe he should get a job. Or become a crime fighter. That’s it, he would use his powers for good. Maybe get an outfit. After a few blocks Tommy noticed that Elijah’s toe, the one that was dragging on the sidewalk, was starting to wear away. The bikers had warned Tommy that the bronze shell was pretty thin. It wouldn’t do to unleash a claustrophobic and hungry ancient vampire when you were the guy who had imprisoned him, so Tommy stood the vampire on the corner for a minute while he dug through a trash bin until he found some heavy-duty plastic Big Gulp cups, which he fitted on the vampire’s dragging foot as skid protection. â€Å"Ha!† Tommy said. â€Å"Thought you had me.† A couple of guys in hip-hop wear walked by as Tommy was fitting the cups on the vampire’s feet. Tommy made the mistake of making eye contact and they paused. â€Å"Stole it from a building on Fourth,† Tommy said. The two nodded, as if they were saying, Of course, we were just wondering, and proceeded to move down the sidewalk. They must sense my superior strength and speed, Tommy thought, so they wouldn’t dare mess with me. In fact, the two had confirmed that the white boy in the ghost makeup was crazy – and what would they do with a four-hundred-pound statue anyway? Tommy figured he’d drag the statue to the Embarcadero and toss it off the pier by the Ferry Building. If there was anyone around, he’d just stand at the rail like he was there with his gay lover, then shove the statue in when no one was looking. He felt enormously sophisticated about the plan. No one would ever think a guy from Indiana was pretending to be gay. That kind of thing just wasn’t done. Tommy had known a kid once in high school who had gone up to Chicago to see the musical Rent and was never heard from again. Tommy reckoned he’d been disappeared by the local Kiwanis Club. When he got to the Embarcadero, which ran all along the waterfront, Tommy was tempted to just chuck Elijah in the Bay right there and call it a night, but he had a plan, so he dragged the vampire that last two blocks to the promenade at the end of Market Street, where the antique streetcars, the cable cars, and the cross-bay ferries all converged in a big paved park and sculpture garden. Here, away from the buildings, the night seemed to open up to his vampire senses, take on a new light. Tommy stopped for moment, stood Elijah by a fountain, and watched heat streaming out of some grates by the streetcar turnaround. Perfect. There was absolutely no one around. Then the beeping started. Tommy looked at his watch. Sunrise in ten minutes. The night hadn’t opened up to him, it had been shutting him down. Ten minutes, and the loft was a good twenty blocks away. Jody was quickstepping along the alleyway that came out in front of their old loft. She still had twenty minutes until sunrise, but she could see the sky lightening, and twenty minutes was cutting it too close. Tommy would be freaked. She should have taken the cell phone with her. She shouldn’t have left him alone with the new minion. She’d finally found William, passed out in a doorway in Chinatown, with Chet the huge cat sleeping on his chest. They’d have to remember not to leave William with any money from now on, if he was going to be their food source. Otherwise he’d go elsewhere for his alcohol, and that wasn’t going to work. He was making his staggering way home on his own. Maybe she’d let him take a shower at the old loft – they weren’t going to get their deposit back anyway. There was still a light on in the loft. Great, Tommy was home. She’d forgotten to get a key for the new place. She was about to step out of the alley when she smelled cigar smoke and heard a man’s voice. She stopped and peeked around the corner. There was a brown Ford sedan parked across the street from their old loft, and in it sat two middle-aged men. Cavuto and Rivera, the homicide detectives that she’d made a deal with the night they’d blown up Elijah’s yacht. They’d moved just in time, but then, maybe not quite. She couldn’t get to the new place either. It was only a half a block away, and she’d have to cross in the open. And even then, what if it was locked? She jumped four feet straight up when the alarm on her watch went off. It was toward the end of their second shift after returning to the Safeway that the Animals sobered up. Lash was sitting by himself in the wide backseat of the Hummer limo, his head cradled in his hands, hoping desperately that the despair and self-loathing he was feeling was only the effect of a hangover, instead of what it really was, which was a big flaming enema of reality. The reality was, they had spent more than a half a million dollars on a blue hooker. He let the hugeness of it roll around in his head, and looked up at the other Animals, who were sitting around the perimeter of the limo, similarly posed, trying not to make eye contact with one another. They’d had nearly two semi trucks of stock to put up that night, and they’d known it was coming because they’d ordered it to make up for the time they’d been away and Clint had let the shelves get low. So they’d sobered up, put their heads down, and thrown stock like the Animals that they wer e. Now it was getting close to dawn and it was dawning on all of them that they might have severely fucked up. Lash risked a sideways glance at Blue, who was sitting between Barry and Troy Lee. She’d taken Lash’s apartment on Northpoint, and made him sleep on the couch at Troy Lee’s, where there were about seven hundred Chinese family members, including Troy’s grandmother, who, every time she passed through the room during the day, when Lash was trying to sleep, would screech, â€Å"What’s up, my nigga!† and try to get him to wake up and give her a pound or a high five. Lash had been explaining to her that it’s impolite to refer to an African American as a nigga, unless one was another African-American, when Troy Lee came in and said, â€Å"She only speaks Cantonese.† â€Å"She does not. She keeps coming in and saying, ‘What’s up, my nigga? â€Å" â€Å"Oh yeah. She does that to me, too. Did you give her a pound?† â€Å"No, I didn’t give her a pound, motherfucker. She called me a nigga.† â€Å"Well, she’s not going to quit unless you give her a pound. It’s just the way she rolls.† â€Å"That’s some bullshit, Troy.† â€Å"It’s her couch.† Lash, exhausted and already hungover, gave the wizened old woman a pound. Granny turned to Troy Lee. â€Å"What’s up, my nigga!† She offered and received a pound from her grandson. â€Å"That shit is not the same!† Lash said. â€Å"Get some sleep. We have a big load tonight.† Now half a million dollars was gone. His apartment was gone. The limo was costing them a thousand dollars a day. Lash looked out the blackout windows at the moving patchwork of shadows thrown by the streetlights, then turned to Blue. â€Å"Blue,† he said. â€Å"We have to get rid of the limo.† Everyone looked up, shocked. No one had said anything to her since they’d finished stocking. They’d brought her coffee and juice, but no one had said anything. Blue looked at him. â€Å"Get me what I want.† Not a hint of malice, not even a demand, really, just a statement of fact. â€Å"Okay,† Lash said. Then to the driver he said, â€Å"Take a right up here. Head back to that building where we went last night.† Lash crawled over the divider into the front passenger seat. He couldn’t see shit out the blackened windows. They’d only gone about three blocks into the SOMA district when he saw someone running. Running way, way too fast for a jogger. Running – like he was on fire – running. â€Å"Pull up alongside of that guy.† The driver nodded. â€Å"Hey, guys, is that Flood?† â€Å"Yeah, it is,† Barry, the bald one, said. Lash rolled down the window. â€Å"Tommy, you need a ride, man?† Tommy, still running, nodded like a bobble-head on crack. Barry threw open the back door, and before the limo could even slow down, Tommy leapt in, landing across Drew and Gustavo’s laps. â€Å"Man, am I glad you guys came along,† Tommy said. â€Å"In about a minute, I’m going to – â€Å" He passed out in their laps as the sun washed over the hills of San Francisco. Chapter Fifteen Broken Clowns Inspector Alphonse Rivera watched the broken clown girl – black-and-white-striped stockings and green sneakers – come out of Jody Stroud’s apartment and head up the street, then turn and look back at their brown, unmarked sedan. â€Å"We’re made,† said Nick Cavuto, Rivera’s partner, a broad-shouldered bear of a man, who longed for the days of Dashiell Hammett, when cops talked tough and there were very few problems that couldn’t be solved with your fists or a smack from a lead sap. â€Å"We’re not made. She’s just looking. Two middle-aged guys sitting in the car on the city street – it’s unusual.† If Cavuto was a bear, then Rivera was a raven – a sharp-featured, lean Hispanic, with just a touch of gray at the temples. Lately he’d taken to wearing expensive Italian suits, in raw silk or linen when he could find them. His partner was in rumpled Men’s Wearhouse. Rivera often wondered if Nick Cavuto might not be the only gay man on the planet who had no fashion sense whatsoever. The knock-kneed kid with the raccoon eye makeup was making her way across the street toward them. â€Å"Roll up your window,† Cavuto said. â€Å"Roll up your window. Pretend like you don’t see her.† â€Å"I’m not going to hide from her,† Rivera said. â€Å"She’s just a kid.† â€Å"Exactly. You can’t hit her.† â€Å"Jesus, Nick. She’s just a creepy kid. What’s wrong with you?† Cavuto had been on edge since they’d pulled up an hour ago. They both had, really, since the guy named Clint, one of the night crew from the Marina Safeway, had left a message on Rivera’s voice mail that Jody Stroud, the redheaded vampire, had not left town as she had promised, and that her boyfriend, Tommy Flood, was now also a vampire. It was a very bad turn of events for the two cops, both of whom had taken a share of the money from the old vampire’s art collection in return for letting them all go. It had seemed like the only option, really. Neither of the cops wanted to explain how the serial killer they’d been chasing had been an ancient vampire, and how he’d been tracked down by a bunch of stoners from the Safeway. And when the Animals blew up the vampire’s yacht – well, the case was solved, and if the vampires had left, it would have all been good. The cops had planned to retire early and open a rare-book store. Rivera thought he might learn to golf. Now he was feeling it all float away on an evil breeze. A cop for twenty years, without ever so much as fixing a traffic ticket, then the one time you take a hundred thousand dollars and let a vampire go, the whole world turns on you like you’re some kind of bad guy. Rivera was raised a Catholic, but he was starting to believe in karma. â€Å"Pull out. Pull out,† Cavuto said. â€Å"Go around the block until she goes away.† â€Å"Hey,† said the broken clown girl. â€Å"You guys cops?† Cavuto hit the window button on his door but the ignition was off, so the window didn’t budge. â€Å"Go away, kid. Why aren’t you in school? Do we need to take you in?† â€Å"Winter break, brain trust,† said the kid. Rivera couldn’t hold the laugh in and he snorted a little trying to. â€Å"Move along, kid. Go wash that shit off your face. You look like you fell asleep with a Magic Marker in your mouth.† â€Å"Yeah,† said the kid, examining a black fingernail, â€Å"well, you look like someone pumped about three hundred pounds of cat barf into a cheap suit and gave it a bad haircut.† Rivera slid down in his seat and turned his face toward the door. He couldn’t look at his partner. He was sure that if it was possible for steam to come out of someone’s ears, that might be happening to Cavuto, and if he looked, he’d lose it. â€Å"If you were a guy,† Cavuto said, â€Å"I’d have you in handcuffs already, kid.† â€Å"Oh God,† Rivera said under his breath. â€Å"If I were a guy, I’ll bet you would. And I’ll bet I’d have to send you to the S and M ATM, because the kinky shit is extra.† The kid leaned down so she was eye level with Cavuto, and winked. That was it. Rivera started giggling like a little girl – tears were creeping out the corners of his eyes. â€Å"You’re a big fucking help,† Cavuto said. He reached over, flipped the ignition key to â€Å"accessory,† then rolled up his window. The kid came over to Rivera’s side of the car. â€Å"So, have you seen Flood?† she asked. â€Å"Cop?† She added  «cop » with a high pop on the p, like it was punctuation mark, not a profession. â€Å"You just came out of his apartment,† Rivera said, trying to shake off the giggles. â€Å"You tell me.† â€Å"Place is empty. The douche nozzle owes me money,† said the kid. â€Å"For what?† â€Å"Stuff I did for him.† â€Å"Be specific, sweetheart. Unlike my partner, I don’t threaten.† It was a threat, of course, but he thought he might have hit pay dirt, the kid’s eyes opened wide enough to see light. â€Å"I helped him and that redheaded hag load their stuff into a truck.† Rivera looked her up and down. She couldn’t have weighed ninety pounds. â€Å"He hired you to help him move?† â€Å"Just little crap. Lamps and stuff. They were like, in a hurry. I was walking by, he flagged me down. Said he’d give me a hundred bucks.† â€Å"But he didn’t?† â€Å"He gave me eighty. He said it was all he had on him. To come back this morning for the rest.† â€Å"Did either of them say where they were going?† â€Å"Just that they were going to leave the City this morning, as soon as they paid me.† â€Å"You notice anything unusual about either of them – Flood or the redhead?† â€Å"Just day dwellers, like you. Bourgeois four-oh-fours.† â€Å"Four-oh-Fours?† â€Å"Clueless – Pottery Barn fucktards.† â€Å"Of course,† Rivera said. He could hear his partner snickering now. â€Å"So you haven’t seen them?† the kid said. â€Å"They’re not coming, kid.† â€Å"How do you know that?† â€Å"I know that. You’re out twenty dollars. Cheap lesson. Go away and don’t come back here, and if either of them contact you, or you see them, call me.† Rivera handed the kid a business card. â€Å"What’s your name?† â€Å"My day-slave name?† â€Å"Sure, let’s try that one.† â€Å"Allison. Allison Green. But on the street I’m known as Abby Normal.† â€Å"On the street?† â€Å"Shut up, I have street cred.† Then she added, â€Å"Cop!† like the chirp of a car alarm arming. â€Å"Good. Take your street cred and run along, Allison.† She shuffled off, trying to swivel nearly nonexistent hips as she went. â€Å"You think they left the City?† Cavuto asked. â€Å"I want to own a bookstore, Nick. I want to sell old books and learn to golf.† â€Å"So that would be no?† â€Å"Let’s go talk to the born-again Safeway guy.† Four robots and one statue guy worked the Embarcadero by the Ferry Building. Not every day. Some days, when it was slow, there were only two robots and a statue guy, or on rainy days, none of them worked, because the silver or gold makeup they used to color their skin didn’t hold up well in the rain, but as a rule, it was four robots and one statue guy. Monet was the statue guy – the ONLY statue guy. He’d staked his territory three years ago, and if some poseur ever showed up, he had to meet Monet on the field of stillness, where they would clash in the motion-free battle of doing absolutely nothing. Monet had always prevailed, but this guy – this new guy – was really good. The challenger had been there when Monet arrived in the late morning, and he hadn’t even blinked for two hours. The guy’s makeup was perfect, too. He looked as if he had really been bronzed, so it was beyond Monet why he would choose to get his collections in Big Gulp cups that he’d jammed his feet into. Monet carried a small portfolio case, with a hole cut in it where tourists could stuff their bills. He had primed his money hole with a five today, just to show the challenger that he wasn’t intimidated, but the truth was, after two hours, he hadn’t made half of what he saw the newcomer take in, and he was intimidated. And his nose itched. His nose itched and the new statue guy was kicking his ass. Normally Monet would change positions every half hour or so, then stand motionless while the tourists taunted him and tried to make him flinch, but with the new competition, he had to stay still as long as it took. The robots on the promenade had all assumed poses from which they could watch. They only had to hold still until someone dropped cash into their cup, then they would do the robot dance. It was boring work, but the hours were good and you were outside. It looked like Monet was going down. Sundown. He felt like his ass was on fire. Tommy came to to the sound of a riding crop being smacked against his bare butt and the rough bark of a woman’s voice. â€Å"Say it! Say it! Say it!† He tried to pull away from the pain but couldn’t move his arms or legs. He was having trouble focusing his vision – waves of light and heat were rocketing around his brain and all he could really see was a bright red spot with waves of heat coming off of it and a figure moving around the edges. It was like staring into the sun through a red filter. He could feel the heat on his face. â€Å"Ouch!† Tommy said. â€Å"Dammit!† He pulled against his bonds and heard a metallic rattling, but nothing gave. The red hot light went away and was replaced by the blurry form of a female face, a blue face, just inches away from his own. â€Å"Say it,† she whispered harshly, spitting a little on the â€Å"it.† â€Å"Say what?† â€Å"Say it, vampire!† she said. She whipped the riding crop across his stomach and he howled. Tommy squirmed against his bonds and heard the rattling again. With the spotlight moved away, he could see that he was suspended by very professional-looking nylon restraints to a brass, four-poster bed frame that had been stood on end. He was completely naked and evidently the blue woman, who was dressed in a black vinyl bustier, boots, and nothing else, had been whaling on him for some time. He could see welts across his stomach and thighs, and well, his ass felt like it was on fire. She wound up to smack him again. â€Å"Whoa, whoa, whoa, whoa,† Tommy said, trying not to screech. He only realized then that his fangs were extended and he’d bitten his own lips. The blue woman held up. â€Å"Say it.† Tommy tried to keep his voice calm. â€Å"I know you’ve been doing this for a while now, but I’ve only been awake for about a minute of it, so I have no idea what you are asking me. If you slow down and repeat the whole question, I’ll be happy to tell you whatever I know.† â€Å"Your safety word,† said the blue woman. â€Å"Which is?† Tommy said. He noticed for the first time that she had enormous boobs spilling out of that bustier and it occurred to him that he had never seen big blue boobs before. They were kind of mesmerizing. He wouldn’t have been able to look away even if he weren’t strapped down. â€Å"I told you,† she said, letting the riding crop fall to her side. â€Å"You told me what a safety word is?† â€Å"I just told you what it is.† â€Å"So you know it, then?† â€Å"Yes,† she said. â€Å"Then why are you asking?† â€Å"To see if you’re at your breaking point.† She seemed to be pouting a little now. â€Å"Don’t be a dick, this isn’t my specialty.† â€Å"Where am I?† Tommy asked. â€Å"You’re Lash’s Smurf, aren’t you? Are we at Lash’s?† â€Å"I’m asking the questions here.† She snapped the riding crop against his thigh. â€Å"Ouch! Fuck! Stop that. You have issues, lady.† â€Å"Say it!† â€Å"What is it? I was asleep when you told me, you stupid bitch!† He was wrong, he was able to look away from the blue boobs. He snarled at her, something coming up from deep inside him that he didn’t even recognize – something that felt wild and on the verge of out of control – like when he first made love with Jody as a vampire, only this felt – well, lethal. â€Å"It’s Cheddar.† â€Å"Cheddar? Like the cheese?† He was getting beating because of cheese? â€Å"Yes.† â€Å"So I said it. Now what?† â€Å"You’re broken.† â€Å"‘Kay,† Tommy said, straining against the heavy nylon straps, understanding now what he was feeling. He was going to kill her. He didn’t know how yet, but he was as certain of it as of anything he had ever known. Grass was green, water was wet, and this bitch was dead. â€Å"So now you have to turn me,† she said. â€Å"Turn you?† he said. His fangs ached, like they were going to leap out of his mouth. â€Å"Make me like you,† she said. â€Å"You want to be orange? Is this another Cheddar thing? Because – â€Å" â€Å"Not orange, you nitwit, a vampire!† she said, and she snapped the riding crop across his chest. He bit his lips again and felt the blood running down his chin. â€Å"So for that you needed all the hitting?† He said. â€Å"Come over here.† She leaned up and kissed him, then pushed away hard and came away with his blood on her mouth. â€Å"I guess I’m going to have to get used to this,† she said, licking her lips. â€Å"Closer,† Tommy said. How to cite You Suck: A Love Story Chapter 14~15, Essay examples

Consolidated Financial Statement

Question: Discuss about the Consolidated Financial Statement. Answer: Consolidated Financial Statements Below are the Good Ltd and Man Ltd consolidated financial statements. Since the two entities, showing consolidated financial statements is required. Based on conventionally accepted accounting standards, financial statement must be combined where the other entity owns over 50%. The combined is the Consolidated Financial Statement. Here, the crossed entries are excluded because they have no impacts. Consolidated Income Statement For the period ended 30th June 2016 INCOME STATEMENTS PARTICULARS AMOUNT ($) Sales revenue 4,084,000 Cost of goods sold 2,708,000 Gross profit 1,376,000 Other income Management fee revenue 0 Dividend revenue 297,600 Expenses 0 Depreciation expense (325,200) Management fee expense 0 Loss on sale of plant (140,000) Write down of investment in subsidiary (100,000) Other expenses (1,190,400) Profit before tax (82,000) Income tax expense (162,600) Profit for the year after tax (244,600) Retained earnings at start of year 724,900 Dividend paid/declared (645,600) Retained earnings at year end (165,300) For consolidated Income statement, Income Statement date is consolidated while excluding Inter transaction entries which gives the actual profit for the whole entity. Consolidated Balance Sheet For the period ended 30th June 2016 BALANCE SHEET PARTICULARS AMOUNT ($) Equity Share capital 1,138,000 Retained earnings (165,300) Current Liabilities Accounts payable 1,327,000 Income tax payable 165,200 Dividends payable 100,000 Non-Current Liabilities Loans 753,500 Deferred tax liability 21,400 3,339,800 Current Assets Cash 123,200 Accounts receivable 421,000 Allowance for doubtful debts (22,400) Dividends receivable 84,400 Inventory 214,800 Non-Current Assets Loan receivable 0 Land and buildings 1,304,300 Plant - at cost 1,612,700 Accumulated depreciation - plant (898,200) Investment in Man Ltd 500,000 3,339,800 WORKINGS: Particulars GOOD Ltd MAN Ltd Total Marked Up Cost Marked Up Cost Opening Inventories 168,000 120,000 21,000 15,000 Purchases 200,000 160,000 280,000 224,000 368,000 280,000 301,000 239,000 Sales 280,000 224,000 200,000 160,000 Mark Up Value 56,000 40,000 96,000 Analysis on Acquistion On June 30th 2010, the Man Ltd was acquired by the Good Ltd through acquisition of 100% issued share capital. The Man Ltd became the Good Ltd.s wholly owned subsidiary from the acquisition date. Consolidated statements along with statements of subsidiaries are essential for true and fair presentation of financial statements to the public. Accordingly, the Good Ltd is accountable to showcase the consolidated financial statement along with those of Man Ltd. Many entries are removed in the financial statements since they are useless because transaction lies with subsidiary company. Consolidation: It describes the procedure for combining and showing both subsidiary and parent companys financial statements as though a single firm. It makes users to clearly analyze and comprehend the position of company financially. They can also analyze companys investment based on financial position along with capabilities. Thus providing returns and benefits of subsidiary to parent one. Consolidated Income Statement It represents and reports parent companys expenses and incomes alongside those of subsidiary. It becomes inflated and bulky because of items combination. It allows investors to gauge the companys true performance, investments and interest. Income and expenses items are eliminated from it where an income of an entity is anothers expense. Consolidated Balance Sheet It denotes and reports companys position financially besides subsidiaries. It helps users to comprehend companys collective standings. Certain receivables and payables items are excluded as inter dues. Consolidation Aspect Goodwill It is intangible asset acknowledged solely at purchase event and generates revenues in future. It is unaccounted for in books of account because of self-development. It is impaired from accounts where evidence for further incomes is lacking. When recognized, its impairment charge produces partial income generated if it were impaired fully. IAS disallows impairment loss reversals recognized linked to goodwill. Good Ltd.s Board of Directors lacks power to revalue already completely impaired acquired goodwill upwards by 100,000 dollars. Good Ltd.s management errored in opinion and move to surge goodwill on Man Ltd returned to profitability fast completely unanticipated. Goodwill recognized solely when purchased. It becomes additional amount paid as purchase consideration of net asset value. Where purchase consideration is less relative to net assets, same will be recognized as capital reserve. Control in Accounting Environment: Accounting is essential for business. Business operations depend on companys business model. Companies financial are business blood. It is necessary to control companys accounting records to recognize outcomes through useful internal control. Control help acknowledge deficiencies existing in business process. Business process run smoothly with Internal Financial Control by managing fund flow based on IT resources. Control helps mitigate risks in business by minimizing risks to tolerable levels hence maximized results. High results means tolerable risk levels hence control brings business smooth running. Business Model (BM) in Integrated Reporting BM is central to organization linked with other aspects thereby dictating functionality. BM helps transform inputs into outputs via business process activities thereby creating and developing value. BMs inputs include funds, resources, human and technology while service or product describe outputs. BM covers many internal and external environmental factors dictating BMs performance. Based on missions, visions and operations analysis reveal organizational risks and opportunities. Formulating strategies and plans help effectively use such opportunities for risk elimination. Consideration: INPUTS-The primary factors useful for business process model and dictate entitys capabilities for value creation. Financial Capital-Key input which entails funds required for operating activities. It encompass debt, equity, working capital arrangement besides received grants model. Intellectual Inputs-Works towards users value-creation and regards copyrights, patents besides other IPs. Human Resources (HR)-Primary element in BM to complement machines by operating and monitoring. HR entails skilled workforce, qualified officers and experienced staff to work and monitor and remain BMs active component. Raw Materials-Primary substances used in manufacturing process of final service/products. All arranged funds, invested in machines, trained HR and acquired IP are waste and useful without raw materials. OUTPUTS-Final product/service of entire process that is of greater value and societal useful. BUSINESS ACTIVITY-an activity to transform inputs into output through resources and machines such as product-manufacturing in plants. 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