Friday, August 16, 2019

Sammy Quits A&P on a Whim

Sammy, an immature and impulsive 19-year old in Updike’s short story, â€Å"A&P,† allows infatuation with a scantily clad girl to override his common sense and good judgment.His juvenile thoughts spur a chivalrous act that may have long-term consequences on his career and the relationship with his parents.   Sammy’s foolish decision to quit his job as a supermarket cashier is based merely on lust, and he almost instantly regrets his futile move to woo the fleeting girl.Sammy’s base impulse is to ogle and crudely assess three young girls who enter the Boston-area A&P where he runs the register.   These girls, in their summer bathing suits, captivate and stun the seemingly adolescent Sammy.   He assesses the first young girl as a â€Å"chunky kid, with a good tan and a sweet broad soft-looking can.†Ã‚   This crude reaction indicates that Sammy may have misogynistic tendencies.   Stunned by sexual thoughts, Sammy makes an eagle-eyed spendthrift ’s day when he double-charges her for an item.   Then, his misogyny is confirmed when he humorously surmises that if his perturbed customer had â€Å"been born at the right time they would have burned her over in (nearby) Salem.†Sammy then trains his probing eyes upon the majestic young girl, the â€Å"queen,† who will quickly become his undoing.   He is infatuated by the bare top of her chest that glistens, unshielded by her downed bathing suit straps.He is smitten with her looks and the way she carries herself, but he demeans and minimizes any thoughts and intelligence this girl may possess.   Sammy’s chauvinistic, superior attitude is glaringly exposed when he wonders â€Å"how girls’ minds work (do you really think it’s a mind in there or just a little buzz like a bee in a glassjar?)†Ã‚   Based on his upcoming actions, perhaps Sammy is the one with the tiny, insect-like brain.The lustful, arrogant Sammy is among his kind as he observes most of his male co-workers.   His married, slightly older cohort, Stokesie, and the older meat counter attendant, McMahon, seem just as prone to ogle and demean any cute young things who enter the store.Sammy holds other customers in contempt as he mocks them as dull compliant â€Å"sheep† that mindlessly follow their dreary, meaningless routines.     Only the store manager, Lengel, is mature and immune to instinctive male sexual impulses.   He bluntly confronts the bikini-clad girls and says â€Å"this isn’t the beach.†Sammy then stupidly succumbs to his juvenile mindset by defending the girls and challenging the judgment of his boss.   His primitive, simple-minded instincts overwhelm any reasonable thoughts that might suggest restraint and responsibility.When the â€Å"queen† pays the smitten Sammy with a folded dollar bill that has been sweetly lodged between her luscious breasts, his fate is sealed.   Sammy reflexively blurts, â€Å"I quit.†Ã‚   The prudish Lengel gives the impulsive Sammy a chance to reconsider his brash career decision, but Sammy is committed to his wrong-headed thrust.   Almost instantly, his queen flees out of his sight and out of his life forever.Sammy, recently unemployed, is stranded in the supermarket parking lot with the realization that an impulsive act of chivalry fueled by lust may have altered his life forever.   A likely bleak reality emerges as his â€Å"stomach kind of fell as I felt how hard the world was going to be to me hereafter.†   

Thursday, August 15, 2019

Tomorrow is a Fresh Start

Any day has the opportunity to be a good one as well as any day has the opportunity to be a bad one. Each individual day is on its own, having no relation to any previous day. Those days where it just keeps dragging on, and you can’t wait for the sun to rise in the morning to have a fresh start. This dreadful day has finally come to an end, but nothing picks you up more than the sunrise the next morning. The sunrise is saying that it is a new day, and is giving you an opportunity to either put the previous day behind you, or keep it with you and make the most out of your past experiences.Even though we look at the sunrise as just the sun rising above the horizon, there is much more to this action that not only affects us day to day, but for a lifetime. There are many times where you are not looking forward to the sunrise the next morning. It could be because of a big project due the next day, a test, or just going on with your unamusing life. Going to school is a big part in n ot wanting to get up in the morning. You may think that you are the only one who dreads waking up and having to take three tests, then run around the gym for 25 minutes, but you’re not alone.Many thoughts come into your mind on trying to figure out why you have to take these actions. You ask yourself; when will I ever use algebra in real life, why do I need to know what the 17th amendment is, or wonder what good it will do to know the capital of Zimbabwe. Everyone is forced to take these actions whether or not you think they are necessary. If laying in your bed for days was an option, everyone would take the easy road out. Some people go with this option and end up not making anything of themselves, because they are lazy and avoid any sort of challenge.Those who choose to get up, know where they would rather be, but are accepting any future challenges. When you finally do decide to get up in the morning and see the sunrise, you get that feeling in your gut that is really hopi ng for the day to just be over. Many emotions can come from the action of the sun rising, which happens every 24 hours. You know that there is nothing you can do to stop it, but will do everything in your power to avoid it. A sunrise can and should be looked at as a positive action.. It can be looked at as another day to add to your accomplishments, or to start over on a clean slate.When you wake up in the morning and the sun is slowly rising, an excitement occurs as the new day is approaching. Every day comes with a new challenge. This could be a big test, a championship game, or something as simple as buying a new dress for a special occasion. Many people are afraid . Some of these obstacles you may want to avoid or pass on to another day, but the sunrise is helping you conquer that obstacle. As the day of October 29th was coming to an end, I could not wait for the the sun to rise. There was so much that was going on the next day. I could barely sleep; all I wanted was it to be th e next day.When the sun finally rose, my birthday had arrived. I jumped out of my bed in excitement because this day had all the right tools to be perfect. I had a big soccer game going on, a nice lunch made for me, and no big test or quizzes going on during the day. Everything was going great until I looked outside for a moment. The sun was gone, and the moon had taken its place. I didn’t want this day to end. I was unsure on what the next day would lead to. As I thought about the day coming to an end more, I realized that the unknowingness is the best part of a new day.It may be bad, but I will never know what will happen unless I accept the sunrise. I woke up the next morning unamused to start the new day, knowing that it will not compare to the what had happened yesterday. But I did go in with an open mind, and ended up receiving hand fulls of candy. Not only was is Halloween, but the day had a positive vibe to it, that I never would’ve expected. If I had keep my m ind in the past and only focused on what had happened the day before, none of this could’ve happened. One specific sunrise that not only myself but everyone involved had mixed feelings about is the day of and after graduation.We have seen our peers go through it, and never imagined ourselves being in that situation. Some will look at the sunrise as it all coming to an end, and others will look at it as a new beginning. I am unsure on what my reaction will be when this day comes but know that I am forever grateful for everything that I have learned prior to this anticipated sunrise. This is one that can not be avoided, no matter how hard you try. When the sun rises on that perfect night, all of our lives will change. It won’t be instantly, but over time that sunrise will forever affect how we are as people.

Highlights of the German Pension Fund

There is a legal separation between the employer and the pension institution with the German pension fund.   It offers lifelong retirement benefits. The coverage of biometric risks – and not merely its function as an investment instrument – was one of the social requirements emphasized by the European Parliament but not adopted in the final draft.The plan guarantees participants a right to their benefits guarantees, a compulsory redemption of contributions, thus the employer guarantees the payment of the retirement benefits in the event that the pension fund should be bankrupted.Members will benefit from timely and accurate disclosure of information.The activities are subject to the monitoring of the Germany Supervisory Authority.Recognition has been given to trying to create a level playing field amongst service providers. The pension fund is the only financing instrument for which the complete subcontracting of biometric risks, asset management and administration is possible.The tax features make it attractive. The German Government adopted the recommendation on tax relief to contributions as well as the deductibility of pension costs as a business expense.   The pension plan makes it easier for internationally mobile employees to transfer their pension rights.I selected German Volkswagen Company and analyzed its pension plan (attached) according to its annual balance sheet.  Ã‚   Volkswagen places pension benefits under the liabilities column on the balance sheet.   The pension benefits plans are under-funded according to the balance sheet.How Volkswagen Accounts for Pension Provisions Financial ReportingPENSION PROVISIONSThe actuarial valuation of pension provisions is based on the projected unit credit method in respect of defined benefit plans in accordance with IAS 19. The valuation is based not only on pension payments and vested entitlements known at the balance sheet date, but also reflectsfuture salary and pension trends. Actuar ial gains and losses are recognized directly in equity, net of deferred taxes.PROVISIONS FOR TAXESTax provisions contain obligations resulting from current taxes. Deferred taxes are presented in separate items of the balance sheet and income statementDEFERRED TAXESDeferred tax assets are generally recognized for taxable temporary differences between the tax base of assets and their carrying amounts in the consolidated balance sheet, as well as on tax loss carry forwards and tax credits provided it is probable that they can be used in future periods.Deferred tax liabilities are generally recognized for all taxable temporary differences between the tax base of liabilities and their carrying amounts in the consolidated balance sheet.Deferred tax liabilities and assets are recognized in the amount of the expected tax liability or tax benefit, as appropriate, in subsequent fiscal years, based on the expected enacted tax rate at the time of realization. The tax consequences of dividend pa yments are not taken into account until the resolution on appropriation of earnings available for distribution has been adopted.Deferred tax assets that are unlikely to be realized within a clearly predictable period arereduced by valuation allowances.   Deferred tax assets and deferred tax liabilities are offset where taxes are levied by the same taxation authority and relate to the same tax period.(Volkswagen 2007)In a defined-benefit plan, the employer guarantees that the employee will receive a definite amount of benefit upon retirement, regardless of the performance of the underlying investment pool. A defined benefit plan promises a specified monthly benefit at retirement. The plan may state this promised benefit as an exact dollar amount, such as $100 per month at retirement.Alternatively, more commonly, it may calculate a benefit through a plan formula that considers such factors as salary and service — for example, 1 percent of average salary for the last 5 years o f employment for every year of service with an employer.In the defined-contribution plan the employer makes predefined contributions for the employee, but the final amount of benefit received by the employee depends on the investment's performance. In these plans, the employee or the employer (or both) contribute to the employee's individual account under the plan, sometimes at a set rate, such as 5 percent of earnings annually.These contributions are invested on the employee's behalf. The employee will ultimately receive the balance in their account, which is based on contributions plus or minus investment gains or losses. Examples of defined contribution plans include 401(k) plans, 403(b) plans, employee stock ownership plans, and profit-sharing plans.Cost and liability determined in this way for a pay-related plan are clearly â€Å"insufficient† when compared, for example, to the IAS19 or SFAS87 methodology, but the available deductions are generally more favorable than th ose allowed for by the various external pension vehicles (support funds, â€Å"Pensionskassen†, direct insurances and also reinsurance contracts for book reserve plans.)â€Å"These approaches have suffered under less favorable tax rules (tax limits on funding or taxation as employee income) or insurance supervisory law with prohibitively high insurance premiums (based on an interest rate of 2.75 percent).†In the United States a retirement plan is usually, tax exempt or tax-deferred.   The employer will contribute along with the employee in most cases towards a fund set aside for the employee's future retirement benefits savings fund. The employer on the employee’s behalf invests the funds; the employee then receives benefits upon retirement.The employee often has the option for early retirement, but savings benefits for the retirement plan in this case will be at a reduced amount.   There has been a growing concern in recent years in the United States with c ompanies filing bankruptcy and people losing their retirement, thus not all plans are secure investments for retirement.Comparing to American and German pension plans I can say that German pension plans are much stronger, guaranteed and beneficial for retirees. The reasons are probably different state policies. Germany is more socialistic country comparing to America. In Germany social services and benefits are huge comparing to America, for example in Germany healthcare is free and every individual are entitled to receive free healthcare and other medical services.ReferencesVolkswagen   (2007).   On the Internet at:     www.edgarscan.pwcglobal.comVolkswagen   (2007).   On the Internet at:     www.gutenberg.orgVolkswagen (2007).   Annual Report.   On the Internet at:http://www.volkswagenag.com/vwag/gb2007/content/en/annual_report_2007.html  Volkswagen (2007) .   Annual Report.   On the Internet at:http://www.volkswagenag.com/vwag/gb2007/content/en/annual_re port_2007Volkswagen AG Frankfurt Stock Exchange (2007).  Ã‚  Ã‚   On the Internet at:http://www.reuters.com

Wednesday, August 14, 2019

Challenges of Being an Advocate and Neutral Facilitator Essay Example for Free

Challenges of Being an Advocate and Neutral Facilitator Essay Dual Relationship Challenges A mediator is an impartial third party who meets with two or more people to encourage and facilitate communication in order to reach an agreement or conclusion over a conflict that exists between the two parties. The mediator is not the decision maker. The two parties and not the mediator will make the final decision. It is the legal and ethical job of the mediator to keep all communication confidential unless otherwise specified (The Association of Attorney-Mediators, 2001). The mediator should never choice anyone side or force one party to agree with the other. Because mediators are neutral, their personal beliefs and values can be a challenge. There are legal, moral, and ethical issues that mediators have to tackle when they deal with the parties conflicts. The mediator has to assure that each party is comfortable and know that their issues and thoughts are heard. It is important the mediator remain bias. Personal Perception Mediators and advocates are the vital to the human services field. Their clients depend on the mediator to inform them of their rights. They do not know the laws and the procedures that protect them. That is why mediators and advocates there to assist them. Personal Philosophy and Approach The services that are provided at the Planned Parenthood Agencies, I feel are important. Most soon to be, parents are teen who have no idea on how to tell their parents or guardians that they are expecting. The mediator at Planned Parenthood (the counselor) will be the one that will assist them on informing their parents or guardians and be the neutral party that will help them to determine the next step. Whether it be abortion, adoption or to keep the baby. The mediator is has no personal interest in the family but they do have to accept the decision of the family no matter what their personal beliefs are. Planned Parenthood is trusted health care providers, informed educators, passionate advocates, and a global partner helping similar organizations around the world. Planned Parenthood delivers vital sex education and information to millions of women, men, and young people worldwide (Parenthood) . They are mediators must remain neutral if they really want to help the families through their difficult ordeal because it takes a person who can help the two parties come to a civilized decision about their issues. Conclusion It is important that human service professionals who are mediators and advocates remain neutral when assisting parties with their issues. Challenges of Being an Advocate and Neutral Facilitator. (2018, Oct 14).

Tuesday, August 13, 2019

Where are you going, where are you from - Joyce Carol Oats Assignment

Where are you going, where are you from - Joyce Carol Oats - Assignment Example n the two of them, like her mother used to be the same was once and understands what she is going through, and that Connie somehow knows this and so there’s that different level of their relationship as well. Connie’s belief that her mother likes her more also suggests this. What’s more interesting though, and even a little bit disturbing, is the way that Connie reacts to Arnold Friend. Even the first time she saw him Connie was put a bit off center, and I immediately knew that he was going to play some sinister role in the story. I was not disappointed, and the scene where he comes to her house and talks to her, which is most of the story actually, gave me the chills. But at the same time Connie seems to expect things to turn out the way that they do, and there are some sentences in the story that make me wonder if that’s not actually the way she wants it to turn out. For instance, she goes out to the door and flirts with him, and even enjoys his attention, even though he has apparently been stalking her or worse and knows all sorts of things about her. His last name, â€Å"Friend,† makes him somehow seem even more evil than his speech when he talks. The way that he talks and the things that he says definitely play a big role in it, though, because he seems to be just saying things without any real understanding of what they mean beyond knowing that they are the sorts of things that a person like him should say. I almost wonder if he’s supposed to be Satan or something like that, but in the end he seems not quite as evil as that because the tone of the story doesn’t really make it sound like we’re supposed to hate him entirely. He is still a very creepy character, but the way he keeps his promises and doesn’t do anything extremely violent makes me wonder how creepy we’re supposed to find him. I think one of the main things Oates was trying for in this story is to show the confusion and the not always happy things that are involved in

Monday, August 12, 2019

Lesson 11 - Course Project 1 Essay Example | Topics and Well Written Essays - 1000 words

Lesson 11 - Course Project 1 - Essay Example Atkins and Granger make liberal use of this budget-making technique when making sales and expense projections. Budgetary slacks alleviate the effects of deviations if they occur. A more shifty use of the technique is to make it easier for managers to achieve targets, especially where sales performance results in bonuses and appraisals (Stevens 1). Budgetary slacks in sales and expenditure projections can adversely affect the staff the projections relate. In the case of Atkins and Granger, altered projections can result in less motivation to achieve more in their areas of responsibility as they can alter the figures to give the impression that they are performing beyond the projections. On another note, if the two staff can alter the financial figures at will, then there is serious risk of the pair falsifying account figures to serve selfish interests (Stevens 1). The Institute of Management Accountants (IMA) requires its members behave ethically, and in ways that are responsible, honest, fair, and objective (IMA 1). IMA categorically opposes the use of confidential information for unethical and illegal motives. Overall, management accountants should cultivate restraint in situations that pose conflicting interests. IMA also requires that management accountants evade activities such as the budgetary slack that may jeopardize efficient execution of some activities. A budgetary slack presents amble opportunities for information asymmetry (Stevens 1). For instance, Granger cannot tell with certainty the actual sales figures because Atkins changes them before handing them over. On credibility, the IMA expects that management accountants disclose all relevant information that may influence the understanding, and use of the information (IMA 2). Modification of sales figures by Atkins adversely affects the ability by Granger to predict closing inventory levels, which is clearly unethical. In addition, Atkins

Sunday, August 11, 2019

Writing Assignmet Essay Example | Topics and Well Written Essays - 500 words - 1

Writing Assignmet - Essay Example CQR critics, like Beeson, point out that Section 15 of the US Patriot Act violates the 1st and 4th Amendments of the constitution by curbing the rights of interfering in a citizen’s personal data without his or her knowledge. The right in this provision helps the law to identify suspects and terrorists as soon a possible. It is a god idea because it helps in obviating terrorist acts and by taking preventive measures. According to the CQR, such powers encompass the civil liberties related to the infringement of political and free speech rights. The Bush and Obama administrators were criticized for abusing civil liberties in the wake of their war on terrorism. The major civil liberties purported to be abused were the liberties related to free speech. The FBI and the CIA conducted an enquiry into the civil rights. The international group has strongly criticized the interference in a person’s fundamental rights and has stated that the individual rights always take a backseat and suffer due to these actions. 7. How does the Brandon Mayfield case support or reject this claim? You will need to look up Brandon Mayfield as he is not mentioned in this chapter. I recommend that you type his name into the Google search engine. Please avoid Wikipedia throughout the course. The Brandon Mayfield case supports the claim because Brendon was arrested not after investigation, but based on the assumption that he played a fundamental role in the bombings. Brandon Mayfield case was simply linked to a bombing case without any evidence and his credibility was hampered due to the arrest. The US law did nothing to counter the harm done to Brandon’s personality. 8. Compare the case of another detainee, Mahr Arar, (mentioned in CQR but not in the chapter associated with this assignment) with that of Brandon Mayfield: How are their cases similar and how are they different? I recommend