Part Three Chapter I

Duplicity 7.25 A resolution should not deal with more than one subject †¦ Disregard of this rule usually leads to confused discussion and may lead to confused action †¦ Charles Arnold-Baker Local Council Administration, Seventh Edition I ‘†¦ ran out of here, screaming blue murder, calling her a Paki bitch – and now the paper's called for a comment, because she's †¦' Parminder heard the receptionist's voice, barely louder than a whisper, as she passed the door of the staff meeting room, which was ajar. One swift light step, and Parminder had pulled it open to reveal one of the receptionists and the practice nurse in close proximity. Both jumped and spun round. ‘Doct' Jawan – ‘ ‘You understand the confidentiality agreement you signed when you took this job, don't you, Karen?' The receptionist looked aghast. ‘Yeah, I – I wasn't – Laura already – I was coming to give you this note. The Yarvil and District Gazette's rang. Mrs Weedon's died and one of her granddaughters is saying – ‘ ‘And are those for me?' asked Parminder coldly, pointing at the patient records in Karen's hand. ‘Oh – yeah,' said Karen, flustered. ‘He wanted to see Dr Crawford, but – ‘ ‘You'd better get back to the front desk.' Parminder took the patient records and strode back out to reception, fuming. Once there, and facing the patients, she realized that she did not know whom to call, and glanced down at the folder in her hand. ‘Mr – Mr Mollison.' Howard heaved himself up, smiling, and walked towards her with his familiar rocking gait. Dislike rose like bile in Parminder's throat. She turned and walked back to her surgery, Howard following her. ‘All well with Parminder?' he asked, as he closed her door and settled himself, without invitation, on the patient's chair. It was his habitual greeting, but today it felt like a taunt. ‘What's the problem?' she asked brusquely. ‘Bit of an irritation,' he said. ‘Just here. Need a cream, or something.' He tugged his shirt out of his trousers and lifted it a few inches. Parminder saw an angry red patch of skin at the edge of the fold where his stomach spilt out over his upper legs. ‘You'll need to take your shirt off,' she said. ‘It's only here that's itching.' ‘I need to see the whole area.' He sighed and got to his feet. As he unbuttoned his shirt he said, ‘Did you get the agenda I sent through this morning?' ‘No, I haven't checked emails today.' This was a lie. Parminder had read his agenda and was furious about it, but this was not the moment to tell him so. She resented his trying to bring council business into her surgery, his way of reminding her that there was a place where she was his subordinate, even if here, in this room, she could order him to strip. ‘Could you, please – I need to look under †¦' He hoisted the great apron of flesh upwards; the upper legs of his trousers were revealed, and finally the waistband. With his arms full of his own fat he smiled down at her. She drew her chair nearer, her head level with his belt. An ugly scaly rash had spread in the hidden crease of Howard's belly: a bright scalded red, it stretched from one side to the other of his torso like a huge, smeared smile. A whiff of rotting meat reached her nostrils. ‘Intertrigo,' she said, ‘and lichen simplex there, where you've scratched. All right, you can put your shirt back on.' He dropped his belly and reached for his shirt, unfazed. ‘You'll see I've put the Bellchapel building on the agenda. It's generating a bit of press interest at the moment.' She was tapping something into the computer, and did not reply. ‘Yarvil and District Gazette,' Howard said. ‘I'm doing them an article. Both sides,' he said, buttoning up his shirt, ‘of the question.' She was trying not to listen to him, but the sound of the newspaper's name caused the knot in her stomach to tighten. ‘When did you last have your blood pressure done, Howard? I'm not seeing a test in the last six months.' ‘It'll be fine. I'm on medication for it.' ‘We should check, though. As you're here.' He sighed again, and laboriously rolled up his sleeve. ‘They'll be printing Barry's article before mine,' he said. ‘You know he sent them an article? About the Fields?' ‘Yes,' she said, against her own better judgement. ‘Haven't got a copy, have you? So I don't duplicate anything he's said?' Her fingers trembled a little on the cuff. It would not meet around Howard's arm. She unfastened it and got up to fetch a bigger one. ‘No,' she said, her back to him. ‘I never saw it.' He watched her work the pump, and observed the pressure dial with the indulgent smile of a man observing some pagan ritual. ‘Too high,' she told him, as the needle registered one hundred and seventy over a hundred. ‘I'm on pills for it,' he said, scratching where the cuff had been, and letting down his sleeve. ‘Dr Crawford seems happy.' She scanned the list of his medications onscreen. ‘You're on amlodipine and bendroflumethiazide for your blood pressure, yes? And simvastatin for your heart †¦ no beta-blocker †¦' ‘Because of my asthma,' said Howard, tweaking his sleeve straight. ‘†¦ right †¦ and aspirin.' She turned to face him. ‘Howard, your weight is the single biggest factor in all of your health problems. Have you ever been referred to the nutritionist?' ‘I've run a deli for thirty-five years,' he said, still smiling. ‘I don't need teaching about food.' ‘A few lifestyle changes could make a big difference. If you were able to lose †¦' With the ghost of a wink, he said comfortably, ‘Keep it simple. All I need is cream for the itch.' Venting her temper on the keyboard, Parminder banged out prescriptions for anti-fungal and steroid creams, and when they were printed, handed them to Howard without another word. ‘Thank you kindly,' he said, as he heaved himself out of the chair, ‘and a very good day to you.'

How to Write an Essay on Philosophy of Life

How to Write an Essay on Philosophy of Life Philosophy of Life General guidelines for composing a philosophy essay on ‘Philosophy of Life’ How to start writing How to create an outline How to write a thesis for a philosophy essay on ‘Philosophy of Life’ How to write an introduction Tips on how to write an introduction and thesis How to write body paragraphs Tips on body writing How to conclude Tips on conclusion writing Paper revision Philosophy of Life (Essay sample) General guidelines for composing a philosophy essay on ‘Philosophy of Life’ The philosophy of life encompasses a general view of or an approach to life as well as the purpose of life. Philosophers explain life in different features that include how human naturally feel, think, and act. Also, one can explain that as anything that makes life meaningful such as creating a moral character and making achievements is essential for explaining the meaning of life. How to start writing The purpose of writing your essay on Philosophy of Life is for one to explore the life choices as well as directions that widens the chances of living an inspired life. Therefore, while starting the essay writing, the writer has to ensure that he/she has carefully read the relevant information relating to the topic. Also, since the writer wants to ensure that everything in the paper is relevant to the topic, one has to focus on the important elements of life and also ask yourself questions like, what guides the decisions and actions you take and how do you approach the way you live your life? How to create an outline Before the writer starts writing, one requires to have a plan for the essay; this includes organizing ones thoughts as well as the arguments. A good paper outline helps the writer to conduct research and write the paper efficiently. Therefore, one is required to thinks about how to explain various terms, the position to present your argument or criticism. For instance, a good outline contains introduction and thesis statement, major arguments as well as support for your main points and a conclusion. How to write a thesis for a philosophy essay on ‘Philosophy of Life’ While writing the essay, one is required to have the main point, main idea and the argument you develop to reflect your main idea. However, the sentences that hold the main idea are referred to a thesis statement. Thesis statement presents the topic of the essay and also explains to your reader about the main point of your paper. However, the writer should read the main sources, and figure out the main thesis points to create a working thesis. To develop an effective thesis, one should avoid placing thesis statement late in the paper, avoid unclear words and also clearly indicate the point of your paper. How to write an introduction The first impressions of a philosophical essay are very important because, without an eye-catching introduction, your writing will be flat. However, when writing the introduction, the writer should introduce the essay with a broad statement of what the reader should expect in ones essay. Also, one should provide significant background but not the main argument and persuade your reader that the paper is worth reading. Tips on how to write an introduction and thesis Developing a good introduction as well as thesis statement sometimes is the hardest part of an essay writing. Writing the beginning is ones chance to get your readers attention by expressing your creativity. However, the first paragraph should explain your topic and the originality of thesis statement. To develop an efficient introduction and thesis statement, one should first understand the main purpose of the introductory paragraph which includes understanding general information the writer requires to make the essay. Also, one requires utilizing strategies that attract your audiences attention for instance by sharing a personalized story. The writer should also understand the main purpose of thesis statement which creates a focus for ones paper. Furthermore, a thesis statement should be placed at the end of your introduction paragraph explaining the main idea of your essay. Finally, one should avoid using the common introductory method like, ‘In this paper, I will†¦.. How to write body paragraphs The body paragraphs present the writers main points and also contains ones textual argument and evidence. Every main point you stated in your outline becomes a body paragraph. However, the writer should correctly format the body paragraphs and have clear transitions. Tips on body writing To create efficient body paragraphs, one should start by pointing out the main ideas in form of sentences. Next, the writer should write down the elaboration of the main points which includes description and discussion. Also, the writer should present philosophical evidence to support the main idea. The body paragraphs should also contain transitions to help your reader get cues of your flow. Examples of transitional words are afterward, likewise, however, nearby and accordingly among others. Finally, the writer should avoid plagiarism. To explain this, one should present body paragraphs that are well paraphrased and quoted without copying many of your ideas from other sources. How to conclude Sometimes writing the conclusion can be hard because one feels that there is nothing left to say. The writer can conclude the essay with a brief summary that includes the main points of the paper. One can also leave a final impression on the reader by giving new suggestions. Tips on conclusion writing A good conclusion can be created by resonating the introduction. Challenging your readers. Looking forward to the future. Paper revision After completing your essay, as a writer, it is important to review and reread your word. This can be done by using grammar check to review your spelling and spacing before you turn in your work. Also, one should keep the papers format simple for instance, double spacing, justified left and use Times New Romans font. Finally, you can read your essay loud or give your peer to review your work before you submit. Philosophy of Life (Philosophy Essay Sample) A philosophy of life can be referred to the practical philosophy that helps people transform the image of their thoughts. Everyone views the world in different ways and have different beliefs of how other people should conduct themselves. Some people might consider honesty, tolerance, and loyalty to be the most vital aspects that reflect a good person, although the ability for oneself to be optimistic is the most significant trait. Moreover, a smile and sense of humor are also very important. However, I believe that being positive in life is always looking at the brighter side in a bad situation which is one of the keys to happiness. Therefore, a practical philosophy of life attempts to strengthen our relationship with day-to-day life. The purpose of this essay is to explain how philosophy contributes to everyones daily living. In day-to-day life, we live in our mind, and our existence brings the life to a physical reality. However, philosophy does not stay within our minds, but our beliefs and morals are passed from the mind to physical reality. This is the life we have, and no one owns his or her life, it just passes through our physical body. Sometimes, you can get a hold on some aspects of life, and pass them to someone else life and to do so, everyone has to pay much attention to life. Our minds control our taste of living where the philosophy for day-to-day life objects to try life in all its riches. This is one way of people trying to engage with life in a positive way, trying to bring ones thought and ideas into physical reality and converting ones dream to something perceptible. Having a positive thought about life does not mean imposing judgment on the past lived experience, but it means being transformed and seeing what is in your transformed into real life. A philosophy of daily life contributes to people taking life in different perspectives. This means that, if one has not tasted all the riches of life, he or she tends to adhere to various ideals or norms without the honor of your own perception and experience. This makes life become like an image or imitation of a convincing ideal. An imitation is a copy of something real, therefore, when life becomes an imitation, we lose its contact. For example, having new friends is very important, but, choosing right the one who will not stab your back is more important. However, the philosophy of our daily life helps us to overcome seductive beliefs and situations that its reality is unchangeable. The point of philosophy here is to our decisions concrete instead of abstract. One does not have to think or talk about anything if he or she does not think of the negativity or positivity of it. The philosophy of life varies depending on each persons life experience and therefore everyone has a different view of the world as well as different beliefs. Similarly, this applies in day-to-day life where it is through our self-awareness that we become more proficient to experience what hinders us from becoming something else. However, philosophy of life guides us to be real, not actual.

A Lesson in Spelling Definite

A Lesson in Spelling Definite A Lesson in Spelling Definite A Lesson in Spelling Definite By Maeve Maddox Next to the possessive adjective its, the word definite is possibly the most misspelled word in English. If I had a nickel for every time Ive circled the misspelling definate in a students paper, Id have enough money to buy a house. Perhaps one way to impress the correct spelling of definite on the mind would be to consider the family of words to which it belongs. finite: having bounds, ends, or limits infinite: having no limit or end infinity: the quality or attribute of being infinite or having no limit define: to settle the limits of And, of course, theres definite: Having fixed or exact limits Look at all the i words in these definitions; Something that is infinite has no limits. Something that is finite has limits. To define is to limit. Something that is definite is limited. There! Go forth and spell definite with two is. For babies and children, whose nutritional needs are extraordinary, the risks are definite and scary. The breast milk of vegetarian and vegan mothers is dramatically lower in a critical brain fat, DHA (www.nytimes.com) one of the more useful words in the English language, but according to research by a linguistics professor, use of the definite article â€Å"the† has declined â€Å"radically† over the last century. (www.theguardian.com) of state for public health, committee chairman Neil Parish wrote: â€Å"We are disappointed with the lack of definite action taken by the FSA [Food Standards Agency] and wider government to date. We trust that the further response (www.theguardian.com) Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Spelling category, check our popular posts, or choose a related post below:What Does [sic] Mean?How to Play HQ Words: Cheats, Tips and TricksFew vs. Several

Writing introductions and endings to grab attention and leave an impression

Writing introductions and endings to grab attention and leave an impression Writing intros and endings We remember firsts and lasts much more than we remember in betweens. Most people can remember their first day at school, or what they had for dinner last night, for example. Thats why introductions and conclusions are perhaps the two most critical parts of any document. Unfortunately, theyre also often the weakest. Most people have no idea how to write an introduction that grabs the readers attention. And even more people neglect to write a conclusion altogether. But there are four basic types of intro and ending that you can use for most documents. Here are two of them. Getting started Many people follow the misguided advice to start somewhere in the middle and write the introduction last. But getting your introduction right doesnt just attract the reader, it also helps your document flow as you write. So begin writing your introduction first. One of the most effective types of introduction is the historical beginning. This type of introduction contrasts what used to happen last year/century or whenever with whats happening now, and creates a real sense of movement in your readers mind. For example: Ten years ago, the marketing budget was 3 million a year. Now that figure has almost tripled. Now youve got your readers attention, theyll almost certainly be eager to know why the budget has increased so much. Start telling them, and theyre hooked. Closure The conclusion is your opportunity to leave a lasting impression and keep what youve written in the readers mind. One good way to do this is to look forward, or predict the future. For example: The annual report shows that growth has been steady, but sales still need to improve for the upturn to continue. You can find out more about effective intros and endings on an Emphasis in-company or public course. Or you can email to ask us about how we can help your organisation. Back to High-impact business writing course.

Mergers and Acquisitions Paper Research Example | Topics and Well Written Essays - 1500 words

Mergers and Acquisitions - Research Paper Example By this process, the merging companies aim to enhance their long term profitability by expanding their operations. In contrast, acquisitions occur between the bidding company and the target company and it may be either hostile or friendly. Under acquisition, often it is seen that bidding company purchases the assets of the target company. There are several types of M&A and the mode is chosen according to the nature, market position, and requirements of concerned companies. This paper will examine five types of M&A such as horizontal, vertical, congeneric, conglomerate and spin-offs using recent examples. 1. Horizontal M&A In the case of a horizontal M&A, two competing companies merge together so as to take advantage of its same product lines and markets. This strategy reinforces the market position of the integrated firm since the large scale production considerably minimizes the cost of production and thereby increases the profitability. It is precise that the large scale operations will certainly increase the market reputation of the integrated firm which would in turn enable the firm to negotiate successfully with its suppliers and buyers. In the opinion of Frensch (2007), a horizontal M&A aids the integrated firm to divide the labor among different large organizational units effectively. Merger between Daimler- Benz of Germany and Chrysler Corporation of United States is a good example for horizontal mergers. 2. Vertical M&A Zain (2008) states that a ‘customer-company or company-supplier relationship’ is reflected when two companies are merged under vertical M&A concept. Scholars opine that vertical M&A mitigates market uncertainties and thereby promotes decrease in transaction costs. According to Buhner (as cited in Frensch, 2007, p. 46), these transaction cost may include search and information cost, contract conclusion cost, quality control cost, and administration and taxation costs Amalgamation of Apple with Intel can be termed as a vertic al merger. 3. Congeneric M&A Congeneric M&A is a merging strategy where two companies in the same or related industries offering different product lines merge together. In other words, these companies would not have common customer or buyer. Under congeneric M&A, it is observed that the merging companies may share similar distribution channels. A well popularized congeneric merger is Citigroup’s acquisition of Travelers’ Insurance. 4. Conglomerate M&A A conglomerate M&A refers to the merger of two organizations that are engaged in totally unrelated business operations. In most cases, the merging companies would be operating in different geographical areas. It is a best available strategy for extending business territories and extending product ranges. However, it is noted that conglomerate mergers occurs rarely as a result of strategic failures. It has been identified that Kelso’s acquisition of Nortek was a conglomerate merger. 5. Spin-offs Under this technique , an existing business division of a parent company distributes new shares so as to create an independent company. It can be reflected as a type of divestiture. Business houses wishing to reshape their structure often sell less productive businesses as spin-offs. Factors leading to M&A activities From the above discussion, it is easy to analyze the benefits of different mergers and acquisition strategies. It is found that severe competition is the major reason that often causes amalgamation

Public Order Legislation and Fundamental Rights Essay

Public Order Legislation and Fundamental Rights - Essay Example Public protests are generally encompassed within the framework of the right to free expression and free association which is an essential part of a democracy. However the European Convention of Human Rights also includes among its umbrella of rights guaranteed to people, the right to such freedom of speech and association which may also include the freedom to protest6. But this right to public assembly is not one of the fundamental rights, such as that of the right to life or the right against torture7, therefore these rights may be regulated to some extent by the Government through the police in the interest of maintaining law and order. But how far can policing be extended? While these rights may certainly be regulated, they cannot be obstructed and developments that have been occurring within the UK for the past two decades appear to point in that direction. The Criminal Justice and Public Order Act of 1994:Public protest has been a part of UK history, but has not been construed t o be criminal without due cause. The Public Order Act of 1986 had introduced some restrictions on public gatherings, camping and other activities, however these provisions as extended into the Criminal Justice and Public Order Act of 1994 to cope with criminal and terrorist elements, has resulted in a wider range of activities being construed as criminal offences.Specific provisions that are of interest in the case of public order are from section 619 up to sections 77-80 that even deal with the traveling community

Does the mixture of debt and equity in a firm's financial structure Essay

Does the mixture of debt and equity in a firm's financial structure matter Why - Essay Example Primarily the equity shares are issued at ‘Par value’ but subsequent issues are made at premium. The company can finance its capital and revenue expenditure through the issuance of these shares or through its internally generated funds. The shareholder’s equity, as presented in the statement of financial position, comprises of retained earnings and issued and subscribed shares. Retained earnings are the accumulated profits from the period the company was incepted. These retained earnings or internally generated accumulated funds can also be utilized by the company in financing its assets. Debts are classified into current and non-current. Current debts include items such as accounts payable, accruals etc which arise in the normal course of business and pertain to company’s day to day operations. In order to understand the impact of debt in the capital structure of a company, it is imperative that the company should clearly get acquainted with the concept of debt. There is no universal agreement between the financial analysts all across the corporate sector when it comes to identifying what constitute a debt. It is considered a general notion that the long term debt as appearing in the balance sheet of the company constitutes the debt in the capital structure of the company. However, this definition of debt is way too broad and it includes the credits and short term overdraft of the company as well. The impact of debt on the capital structure can be analyzed from two different perspectives of financial accounting and financial management. Educated investors only invests in companies analyze several ratios such as current ratio, quick ratio and debt to equity ratio. Current ratio is quite important from the investor’s perspective as it tells the state of liquidity of the company and would it be able to pay off its long term debts in the future. The most commonly used liquidity ratio, the current ratio, which is calculated by comp aring the current assets and current liabilities. The strengthened the current ratio the more ability the company has to pay its debts and short term obligations over the next 12 months. The asset test, which is also regarded as the quick ratio, is calculated by subtracting the inventory balance from the total current assert balance. Out of the current assets mentioned, inventories are regarded as the one which takes comparatively more time to be converted into cash or cash equivalent. The gearing ratios indicate the level of risk taken by a company as a result of its capital structure. These ratios are a great source of determining the level of financial risk to which the company is exposed and thus helps in reducing it to the optimum. The equity ratio indicates how much of the entity’s assets are financed through the finances generated through the revenue generated from the operations of the entity and raising financing through equity issue rather than acquiring debts or ot her financial institution. In addition to the above, the cost of raising funds in the form of loan acquired from the bank or financial institutions is substantially less as compared to the cost of raising financing through shares or bonds. The cost of raising equity comprises of printing of shares, cost of listing the equity shares on the stock market