Airbnb and Ebay Are Similar in That Both Companies

1. Airbnb and eBay are similar in that both companies run online marketplaces that ‘match’ buyers with sellers. How should Airbnb’s reputation system differ from that of eBay? Although both Airbnb and eBay provide online marketplaces to match buyers and sellers, Airbnb focuses on one specific area: online marketplace for accommodations whereas eBay runs online marketplaces in a much broader scope, from Fashion items electronics all the way to collectibles, in other words, the transactions happening on eBay everyday are related to almost every corner of our daily life.More specifically, Airbnb's customer base can be narrowed down to hosts (sellers) and guests (buyers) respectively while eBay serves everyone who performs online transactions. Also, in many cases eBay transactions occurred when the buyers purchased concrete merchandises from the sellers while Airbnb marketplaces are for virtual services accommodations. A lot of details can be put in place to describe concrete merchandises but it is much harder to do so for service like â€Å"virtual† commodities.The most direct impact of such differences regarding to the reputation system is that we need to take into account the special needs of Airbnb's special customer base in addition to what hold true to both eBay and Airbnb customers in general: people who perform online buying and selling. Some of the issues mentioned in the 2011 paper may have been fixed but the below statements are based on the description of 2011 paper for Airbnb. 1. When it comes to accommodations, we know the guest wants to know if the room the host posted satisfies his/her needs.Airbnb should provide a neutral system to rank the houses/apartments based on some standard criteria. The host can certainly brag about how good of the house is (e. g. location close to nearby grocery stores) but only those houses/apartments that satisfy the Airbnb standards can be â€Å"certified†. For example, in addition to t he number of positive/negative feedbacks a host received, Airbnb can also hire independent investigators to ensure the accommodations the hosts claim to provide do in fact have all the highlighted options available.This will increase the operational cost for Airbnb but will help the guests gain much greater confidence on the prospective accommodations. On the other hand, the hosts are also eager to make sure the guests will behave appropriately while they stay in the hosts' properties. In addition to the past records of stays that the guests have made in Airbnb, Airbnb can also work with partners (such as travel agencies, hotel chains, credit history investigation agencies) to get more information about the guests.Airbnb can also hold certain amount of money during the stay of the guest and release the money if the host confirms no damage happened or such. In fact, keeping the house/apartment in good condition should be one of the standard feedback items that the host can provide to the guest. 2. To make the reputation system works better, the feedback on both hosts and guests should be standardized (the feedback providers are certainly welcome to provide additional comments though) rather than free-formed so that more objective evaluation can be made. . An award and penalty process can be integrated into the reputation system so â€Å"good† hosts and guests will be awarded (e. g. paying less Airbnb fees or cash rewards) and â€Å"bad† ones will be penalized (e. g. paying more Airbnb fees all the way to terminate accounts). This additional incentive can help motivate both hosts and guests do better whenever they can. 4. Airbnb needs to provide a worry free evaluation process for both hosts and guests.Specifically, the hosts hesitate to give negative feedbacks to the guests as the guests may in turn provide negative feedbacks to the hosts as well. The same applies when the guests are providing feedbacks to the hosts. Some technical way can prevent this from happening. For example, a guest can only see the feedback from the host after the guest successfully submitted his/her feedback to the same host.In summary, instead of completing the transaction right after the buyer paid the money, the Airbnb transaction should last during the whole course from the time a guest submits the accommodation request to the time the feedbacks from both hosts and guests have been submitted and approved. Such long-living transaction essence should be reflected in the reputation system so that each stage of the transaction is well defined and well evaluated. The reputation system can become more reliable if the aforementioned steps are implemented.

A Campaign against KFC Corporation MGNT Essay

When contemplating critics of business and defenders of capitalism, the ongoing debate by The People for Ethical Treatment of Animals (PETA) against fast food restaurants should be mentioned. On January 6, 2003 a little girl named Payton Hull organized a PETA demonstration outside a KFC. The demands were for KFC to require the chicken’s suppliers to treat the chickens ethically in a humane way while processing them. In retrospect I agree with this request but in everyday life I just do not stop to think about how my food is processed. When I read and prepare to do paperwork on this subject it always tends to make my stomach a little uneasy. PETA organized and founded by Ingrid Newkirk has been very successful thus far in swaying many fast food restaurants to submit to request of transparency. KFC called the attacks â€Å"corporate terrorism†. Ingrid Newkirk even went as far as writing a nasty letter to the president of KFC stating that it was just an accident that the K FC president was born who she was instead of a chicken. Like me most consumers do not think where the chickens come from because we see the end final product. Which that being said it makes us realize that events held by PETA brings those images and staggering treatment procedures to the forefront. The organization has been successful with more than 1.2 million supporters. They create sit ins, use the internet and social media, and also go as far as using sexuality to get the point across. Former Playboy Playmates wearing bikinis pass out veggie hot dogs in Washington DC at the Annual Hot Dog Lunches. See more: Experiment on polytropic process Essay

451 Essay

In Fahrenheit 451, Ray Bradbury conveys a significant message through the contrasting tones he uses to describe Clarisse and Mildred. Bradbury uses a reverent, respectful tone to describe Clarisse, when Guy Montag sees her for the first time in the street as he walks home from work (3). The diction â€Å"slender† and â€Å"milk-white† portrays that Clarisse is young and innocent. These words create this feeling because one would normally associate slimness and a clear complexion with youth. The personification used in â€Å"gentle hunger† and â€Å"tireless curiosity† reveal the fact that Clarisse is inquisitive to the reader. The use of â€Å"gentle† and â€Å"tireless† allow the reader to see that Clarisse has a hunger for knowledge. The imagery â€Å"sliding walk† and â€Å"dress was white† creates an image of Clarisse’s demeanor and general appearance in the reader’s mind. Using these words also gives the reader the sense that Clarisse is pure, like an angel, because a sliding walk and white garments are associated with angels. Bradbury’s praising and positive tone shows that he strongly identifies with her personality. In contrast to the tone he uses when describing Clarisse, Bradbury uses a dull, monotonous tone to talk about Mildred when Guy Montag sees her as he walks into their bedroom shortly after his encounter with Clarisse (11). The metaphor â€Å"felt no rain† and â€Å"felt no shadow† compares rain and shadow to the feelings that Mildred does not feel. With this metaphor, Bradbury reveals to the reader that Mildred is apathetic, unfeeling. The diction â€Å"tamped-shut ears† and â€Å"ears all glass† suggests to the reader that Mildred is oblivious to her surroundings. These words create the effect that Mildred does not see and hear what is going around in front of her. The simile â€Å"like a snow-covered island† compares Mildred’s face to a snow-covered island. This simile leaves the reader with the impression that Mildred’s face is pale, almost lifeless. Bradbury’s apathetic, negative tone shows that he does not approve of Mildred’s obliviousness and lifelessness. Bradbury uses an admiring, awed tone to describe Clarisse when Guy Montag is remembering his encounter with Clarisse (8). The simile â€Å"face like the dial of a small clock† compares Clarisse’s face with the dial of a small clock. Bradbury goes on to describe the clock as the type giving off light in the darkness in the middle of the night. This comparison conveys the idea that Clarisse represents good early on in the book. The simile â€Å"how like a mirror too, her face† emphasizes the fact that Clarisse’s demeanor in general makes Montag reflect on his actions, thoughts, and words. Bradbury is trying to relay the message that Clarisse has the type of personality that makes other people reflect upon themselves. The simile â€Å"like the eager watcher of a marionette show† compares Clarisse to an eager watcher of a marionette show through a simile. This simile demonstrates how perceptive Clarisse is. Bradbury’s tone of disbelief and awe shows his admiration of Clarisse’s character. In Fahrenheit 451, Ray Bradbury uses contrasting tones towards Clarisse and Mildred in order to convey his opinion that one should not blindly the beliefs that are presented to them. Bradbury strongly believes that we should constantly question the world around us. 451 Essay In Fahrenheit 451, Ray Bradbury conveys a significant message through the contrasting tones he uses to describe Clarisse and Mildred. Bradbury uses a reverent, respectful tone to describe Clarisse, when Guy Montag sees her for the first time in the street as he walks home from work (3). The diction â€Å"slender† and â€Å"milk-white† portrays that Clarisse is young and innocent. These words create this feeling because one would normally associate slimness and a clear complexion with youth. The personification used in â€Å"gentle hunger† and â€Å"tireless curiosity† reveal the fact that Clarisse is inquisitive to the reader. The use of â€Å"gentle† and â€Å"tireless† allow the reader to see that Clarisse has a hunger for knowledge. The imagery â€Å"sliding walk† and â€Å"dress was white† creates an image of Clarisse’s demeanor and general appearance in the reader’s mind. Using these words also gives the reader the sense that Clarisse is pure, like an angel, because a sliding walk and white garments are associated with angels. Bradbury’s praising and positive tone shows that he strongly identifies with her personality. In contrast to the tone he uses when describing Clarisse, Bradbury uses a dull, monotonous tone to talk about Mildred when Guy Montag sees her as he walks into their bedroom shortly after his encounter with Clarisse (11). The metaphor â€Å"felt no rain† and â€Å"felt no shadow† compares rain and shadow to the feelings that Mildred does not feel. With this metaphor, Bradbury reveals to the reader that Mildred is apathetic, unfeeling. The diction â€Å"tamped-shut ears† and â€Å"ears all glass† suggests to the reader that Mildred is oblivious to her surroundings. These words create the effect that Mildred does not see and hear what is going around in front of her. The simile â€Å"like a snow-covered island† compares Mildred’s face to a snow-covered island. This simile leaves the reader with the impression that Mildred’s face is pale, almost lifeless. Bradbury’s apathetic, negative tone shows that he does not approve of Mildred’s obliviousness and lifelessness. Bradbury uses an admiring, awed tone to describe Clarisse when Guy Montag is remembering his encounter with Clarisse (8). The simile â€Å"face like the dial of a small clock† compares Clarisse’s face with the dial of a small clock. Bradbury goes on to describe the clock as the type giving off light in the darkness in the middle of the night. This comparison conveys the idea that Clarisse represents good early on in the book. The simile â€Å"how like a mirror too, her face† emphasizes the fact that Clarisse’s demeanor in general makes Montag reflect on his actions, thoughts, and words. Bradbury is trying to relay the message that Clarisse has the type of personality that makes other people reflect upon themselves. The simile â€Å"like the eager watcher of a marionette show† compares Clarisse to an eager watcher of a marionette show through a simile. This simile demonstrates how perceptive Clarisse is. Bradbury’s tone of disbelief and awe shows his admiration of Clarisse’s character. In Fahrenheit 451, Ray Bradbury uses contrasting tones towards Clarisse and Mildred in order to convey his opinion that one should not blindly the beliefs that are presented to them. Bradbury strongly believes that we should constantly question the world around us.

Introduction to the stock market Research Paper Example | Topics and Well Written Essays - 500 words

Introduction to the stock market - Research Paper Example This share of profit is known as dividends. The dividends are an incentive for the shareholders to invest in the business in order to earn a share of the profit. d) Virtual Trading: Paper trading  (sometimes also called "virtual stock trading") is a simulated trading process in which would-be investors can 'practice'  investing  without committing real money. e) Mutual Funds: These are a collection of funds put together by many investors so that they can be invested collectively in shares, bonds, stocks and securities. These are controlled by the firms such as mutual trusts. f) Same as E g) Stock Market crash: This is a sudden decline in the prices of the stocks that are being traded in the market. This fall can be due to an economic crisis or the result of heavy speculation. h) NASDAQ: The  NASDAQ Stock Market, also known as the  NASDAQ, is an American  stock exchange. "NASDAQ" originally stood for "National  Association of Securities  Dealers  Automated  Quotati ons".  It is the largest  electronic  screen-based  equity securities  trading market in the United States and  second-largest  by  market capitalization  in the world. 2, 3. Participants in the stock range of small individual stock investors to large hedge fund traders, who can be based anywhere.

Mythology Essay Example | Topics and Well Written Essays - 500 words

Mythology - Essay Example The beliefs and traditions that I can trace to my own ancestry are related to marriage, burial and roaming out at late night. The marriages that are conducted between two individuals are to be adjusted by elders, as it is believed that a marriage that is not arranged by elders will bring misfortune to the family. In addition, it is considered that the bride should be in white dress compulsorily as any other dress is not suitable for a bride and can bring disastrous results for the future lives of bride and groom. As far as burial is concerned, it is essential that all people should be dressed in black to indicate that they are sorrowful. For a death ceremony, black color is regarded as appropriate as it shows that everybody will be deprived of any color when death will come to him/her. Due to the beliefs that my family keeps, my family always regards that elders should be involved in all kind of decision making to avoid any kind of misfortune for the whole family. Misfortune can be related to the gods of fortune. My family never allows anyone to go out at late nights because it is regarded that evil and witchcraft are common at nights and can be harmful for anyone. This can be associated to gods of evil and witchcraft. 2. Are myths true? Literally? Whether true or not, do they have metaphoric truth to them? What is the relationship between myth and religion? Can on myth be more true than another? Can anyone claim absolute truth, and if so, how? Mostly myths are not true. However, those, which are associated to religion such as birth of Adam and Eve and their forced departure from heaven on the basis of their disobedience cannot be considered wrong as this is a true myth. Those myths that talk about gods and goddess such as sun god, goddess of love, goddess of evil, etc. are not true and are the outcome of those beliefs that ancient people used to keep because of their lack of knowledge concerning the phenomena of the universe. Metaphors and myths are related

Questionaire design Essay Example | Topics and Well Written Essays - 1000 words

Questionaire design - Essay Example The second and third pages constitute the actual questions which are 30 in total. A correct answer gets 2 score. Answer next to correct gets one. The other two answers get zero score. (Example, if correct answer is 3: a) '0' gets no score, b) '1' gets no score, c) '2' gets 1 score, and d) gets 2 score. Correct Answers 1-3, 2-0, 3-0, 4-3, 5-3, 6-3, 7-0, 8-3, 9-0, 10-3, 11-0, 12-3, 13-0, 14-3, 15-0, 16-3, 17-0, 18-3, 19-3, 20-3, 21-0, 22-3, 23-0, 24-0, 25-3, 26-0, 27-3, 28-3, 29-0, 30-3. Scoring 46-60. Maximum zone. Person knows a credible deal about the WTO, and understands its policies and issues to an expert level. 31-45. Above-average. Person has reasonable understanding of WTO concerns, however there are issues of which he is oblivious. 16-30. Below-average. The person ceases to have an optimal awareness about the WTO. Has some idea, but is devoid of in depth information. 0-15. Minimum zone. The person knows about the WTO to an adequate level. The information is incorrect, and a dearth of insight into the organization is there. WTO Name: Date: Please read each statement and circle a number 0, 1, 2 or 3 which indicates how much the statement applies to you. Kindly do not spend too much time on any statement. The rating scale is as follows: 0 No 1 Possibly incorrect 2 Possibly correct 3 Yes 1 WTO is an international, multilateral organization, which sets the rules for the global trading system 0 1 2 3 2 There are 169 members of the WTO 0 1 2 3 3 WTO was founded in 1992 0 1 2 3 4 WTO has been a major focus for protests by civil society groups in many countries 0 1 2 3 5 GATT was an element of ITO 0 1 2 3 6 The Uruguay round lead to the formation of WTO 0 1 2 3 7 The WTO states that its aims are to decrease international trade by promoting lower trade barriers 0 1 2 3 8 A trading system should tend toward greater competition 0 1 2 3 9 Most of the WTO's decisions are made in informal meetings, often called 'Red Room' meetings 0 1 2 3 10 The topmost decision-making body of the WTO is the Ministerial Conference, which has to meet at least every two years 0 1 2 3 11 The General Council is the WTO's highest-level decision-making body in New York 0 1 2 3 12 The Trade Policy Review Body (TPRB) is open to all WTO Members 0 1 2 3 13 Doha Round was the 5th ministerial conference 0 1 2 3 14 One of the principal functions of the WTO is to act as an arbiter of disputes between member states 0 1 2 3 15 The Dispute Settlement Panel is usually made up of five trade officials 0 1 2 3 Please turn the page Reminder of rating scale: 0 No 1 Possibly incorrect 2 Possibly correct 3 Yes 16 Member countries must sign and ratify all WTO agreements upon their accession 0 1 2 3 17 The Agreement on Agriculture is criticised for increasing tariff protections for small farmers 0 1 2

Global health Essay Example | Topics and Well Written Essays - 2000 words

Global health - Essay Example The support and initiative from every country is beneficial as it evaluates the crises of health care and then takes a precautionary measure for diseases to stop them from spreading globally (Global Health Initiative, 2011). In this context, this paper intends to identify the role of philanthropy work such as the role played by Bill Gates through his benevolent activities in health related initiatives. The paper also intends to identify role of such initiatives in the context of existing WHO policy priorities. The challenge for global health is to study the real life cases and try to produce an innovative idea for the solution of the problems for health. The students or leaders or corporate or an individual can participate to overcome challenges against global health (UBN Global Health challenge, 2011). The Global Health Council is a non profit making organization and its mission is to develop better health globally by assisting, the one who works for improvement and progress of global health. The council secures the information required to work effectively. The Global Health Council is the globe’s largest membership association which consists of corporation, NGO’s, academic institution, foundation and government agencies that coordinates for the improvement of the global health (Global Health Council, n.d.). WHO (World Health Organization) is an institution which takes initiatives for the protection of health of the global populace. It is operating since 1948 and there are more than 190 countries as the members of WHO (World Health Organization). Every country has joined WHO to fight against certain threats related to health which may be harmful for other nations as well (World Health Organization in Belarus, n.d.). Philanthropy is the ethical event in response to ‘human problems’. It is essential for free civil society. Philanthropy is love for

Religion And Politics Research Paper Example | Topics and Well Written Essays - 2500 words

Religion And Politics - Research Paper Example These are the fundamentals questions of this study. In addressing the research questions, we will use the method of case study. The study will focus on the Islamic Republic of Iran because it is currently the most vocal Islamic Republic against the western world. In doing the study, we shall be using the most recent works of authors considered authoritative on the subject. In this study, we shall use peer-reviewed journal articles. We expect that the use of academic journals provide adequate quality control for our sources of insights and data. However, we also use the work of Sial (2006) because even if Sial (2006) is not a journal article, the work can be considered as authoritative because it is a study of the Iranian legal or political system from the point of view of an outstanding lawyer and can be considered as â€Å"authoritative†. In this study, the key conclusion we make is that in Islamic Republics, religion plays a very important role in politics. Alamdari (2005, p. 1285) described the earlier political system in Iran as a â€Å"religious populist regime, a tyranny of the majority under the charismatic leadership† of Ayatollah Ruhollah Khomeini. Had Iran’s war with Iraq (1981-1988) did not take place, Alamdari argued that Islamic populism could have ended more quickly after the 1979 Islamic Iranian revolution (Alamdari, 2005, p. 1286). The constitution adopted right after the 1979 Islamic revolution known as the Qanun-e Asasi established the Islamic Republic of Iran (Sial, 2006). The principle of velayat-e faqih (guardianship of the jurist) performs a key role in the government structure of the Islamic Republic of Iran (Sial, 2006). According to Sial (2006), a national referendum in December 1979 approved the constitution of the Islamic Republic of Iran. The 1979 national referendum asked Iranians at least 16 years old whether they want to abolish the monarchy and replace the monarchy with an Islamic Republic (S ial, 2006). The 1979

Biology journal report Essay Example | Topics and Well Written Essays - 250 words

Biology journal report - Essay Example With Grey literature as the primary data source, the researchers found 104 genetic tests that are in development. 68% of these tests were found in LexisNexis and Cambridge Health Institutes (CHI) databases, 38% from 8 more Grey literature databases. 4% were obtained through alternative resources like opinion leaders interviews and national conferences. 76% of the total tests being developed were limited to only 5 of the ten most common cancers in terms of mortality. Most of these tests only appeared to be related to cancer diagnosis and management, but no clinical validity has been established yet. The authors of the article found LexisNexis and CHI databases as the most useful to their project. The authors discussed limitations of this research. The researchers relied highly on Grey literature where LexisNexis and CHI were the primary sources of cancer genomic tests in development (68%) (Chin, Wessler and Chew, Genetic Test for Cancer). In addition, three-quarters of the genomic cancer tests in development addressed in this article were for only 5 of the ten most dangerous cancers in deaths. There may be other tests in development present in other literature sources (other than Grey Literature databases) that may address more of the lethal cancers. Identification of such tests can be crucial as it will give hope that in the near future, a solution may be provided for at least the worst cancers in terms of lethality. Hence, more research in more sources is essential. The authors also appreciated that almost all of the cited developing genetic tests only appear to be related to management and cancer diagnosis as no clinical validity has been established yet. This implies tha t data analysis in this article may be misleading as it relies on assumption that those tests are linked to cancer diagnosis and management. This article shows that currently available tests for prevention and treatment of cancer are few. More cancer preventive genetic

History of Drug Testing Essay Example | Topics and Well Written Essays - 750 words

History of Drug Testing - Essay Example To start with, the war against use of illicit drugs began in the ancient times of civilization and passed on from one generation to another. According to the Drug Policy Alliance, the first anti-opium laws formulated in the 1870s showing that even in the early days, governments were concerned on the welfare of citizens (1). The regulatory authorities took the responsibility of ensuring that the prevalence and use of illicit drugs was minimized among the citizens. However, it is during the reign of President Nixon that war against illicit drugs in the U.S. heightened. President Nixon increased the war against drugs by increasing and expanding the federal drug control agencies (The Drug Policy Alliance [DPA] 1). Subsequent American presidents also advocated for the war against drugs. For example, President George W. Bush allocated more money than ever to the war against drugs and further introduced drug testing to students (DPA 1). Because of government efforts in the fight against illicit drugs, drug testing became popular and various testing techniques introduced to facilitate the work of anti-drug agencies. One of the significant drug test technique introduced is the Marquis test. Marquis test is a simple and cost effective technique used to test for the presence of psychoactive drugs and further determine the chemical content (Erowid 1). The technique is effective because it distinguishes between â€Å"amphetamine and its ring substituted analogues† (United Nations Office on Drugs and Crime 18). The Marquis test is used by the law enforcement agencies to detect the presence of drugs on suspected criminals easily because it offers immediate results through color changes. Considering the mechanism of operation, Marquis Test utilizes the Marquis Reagent which is a chemical mixture made up of sulfuric acid and formaldehyde (Erowid 1). The Marquis Reagent, used to make ecstasy-testing kits, produces the results through

Environmental Degradation Essay Example for Free

Environmental Degradation Essay The deterioration of the environment by natural or human forces is known as environmental degradation. Natural happenings like heavy rain, floods, storms, earthquakes, volcanoes etc. are not under human control and they play havoc with environment time to time by making the land unfit lor cultivation. Here man is helpless. He can do nothing except to see the havoc. But when man himself plays a vital role in degrading the environment in which he lives, and then the problem becomes more serious. Needless to say that environmental degradation is one of the major global issues. The overuse of resources is it land or water and the industrialisation process are the major causes of this phenomenon. Man has been felling the tress for his various purposes. He never minds if this process goes on without check it will lead to soil erosion, floods, silting of irrigation canals and cultivated lands, which finally degrade our environment. Our population is increasing fast, which has also degraded the environment to a great extent. Mans insatiable needs and distress have disturbed the whole environmental equilibrium. The race of armament among countries is no less responsible for this global issue. Apart from these our industries emit smoke and discharge liquids including polluted water. The smoke contains many undesirable gases such as carbon monoxide and sulpher dioxide. All borne particles in solid, liquids and gaseous form. The pollution in atmosphere has tendency to form their layers and sinks in atmosphere. The chlorofluorocarbons which come from aerosol sprays nuclear weapons, refrigerators etc., have caused a hole in the ozone layer of atmosphere. This hole is allowing increased amount of ultraviolet radiation reaching our earth. The above mentioned factors have really degraded the environment and if ways to check it are not applied we will have face serious consequences. We must put an end to our ir satiable needs and desires. There must not be indiscriminate cutting of trees because it will lead to ecological imbalances. Instead, we should know the value of tree plantation and should plant trees as many as we can in our surrounding area. Next, our ever growing population must be checked because it puts an extra burden .on our natural resources. Last but not the least, factories should not be allowed to emit large quantities of harmful effluents into air through their chimneys. They should discharge them into the rivers aid other water bodies because this dirty water can be treated aid recycled to be used again. Our environment must be protected by all means. We must realise the fact that so long environment is there, our life is there. The day, when there is no environment, there will be a complete doom.

Cookridge Ltd Essay Example for Free

Cookridge Ltd Essay Inkwell is a Public limited company and was established in 2003, seven years ago by two of its three controlling shareholders, Paul Farnon and Victoria Dawson. Two years ago Anil Gupta bought into the company and joined the board as Finance Director. The company has its head office and warehouse on the industrial estate in Birmingham, where the management team and account department resides, including a large central warehouse. 4.2 The business was set up to offer a part exchange facility online accessible 24 hours a day or physically bring them into one of the 60 shops, and supplies a complete range of re-manufactured inkjet and toner cartridges through nationwide high street shops. Its main competitors are suppliers in the cartridge supplier sector in UK. Its main internal stakeholders are its Board of Directors, being the investors and manager of the organization. Employees, they are the workers of the organization in various departments to run its operations in return for a salary. Its external stakeholders are its: Supplier’s, these are the people that provide the supplies of re-manufactured inkjet and laser toner cartridge after it has been refilled. Customers that pay on cash, order online, or buy at one of the nationwide network of shops. These customers account for 80% of Inkwell Limited revenue. Government of UK, they are interested in the performance of the business in order to be able to collect the taxes on the profit levels. 4.4 The shareholders are still heavily involved in the day to day operations with Paul Fernon as Managing Director with 40% shares with the largest share, Victoria Dawson as Sales Director with 30% shares and Anil Gupta as Finance Director with 30% shares. A qualified Accountant Alex Fox has been employed as the first member of the accountant team that reports to Michael O’Payne but have direct access to the Finance Director as well. 4.5 Inkwell Limited is organized into departments and has an equivalent of 180 employees including  the accounting de partment – see Appendix on page for a structured chart. Analysis and evaluating the system Structure and Function 5.1 The Company Accountant is Michael O’Payne who’s responsible for the running of the accounting department. The first member of the accounts team is Alex Fox with other 5 full time staff. 5.2 The computerized system in the head office is an integrated system which is linked between the different accounting functions. While in other 60 shops they are on a stand-alone basis and data and information are stored separately. 5.3 The different section of the department, its staff and responsibilities: General Ledger and Inventory- Michelle Labelle account clerk. Responsible for entering relevant data into the general ledger, keep financial control over companies inventories. Purchase ledger- Liana Khan accounts clerk. Responsible for liaising with suppliers and other associated transactions. Sales ledger- Greg Morris accounts clerk. Responsible for dealing with customers and other associated transactions. Costing- Alan Cook costing technician. Responsible for dealing with in put costs and other associated transactions. Payroll- Sharon Ward, BA (Hons) is a personnel database and wage clerk. Responsible for preparing monthly salaries and wages for all the employees and all associated transactions and second is to maintain the personnel database. 5.4 The accounting functions in details are: Processing and recording of the financial transactions of the credit customers and credit suppliers of the different sections in the accounts department. Preparation of management information’s on credit sales, credit purchases, costing and payroll associated returns and documents. 5.5 Michelle Labelle in the general ledger and inventory function: Enters all data requiring input directly into company’s cash book and its petty cash imprest system and keep financial control over the company’s inventories. If inventories get above three days’ holding in any shop Michelle has to telephone and get justifications for the variance. 5.6 Liana Khan in the purchase ledger function: Makes sure that all supplier’s invoices and credit notes are entered into the Accounts Payable Ledger, and for Subsequently arranging the payments to suppliers. 5.7 Greg Morris in the sales ledger function Uses a credit reference agency to ensure that potential new credit customers have no history of poor payments. Checks any new customer who applies is always given a line of credit after this trial period. 5.8 Alan Cook in the costing function: Uses a target costing approach, working out what the cost of each component such as ink or plastic, and Supplies management with the monthly basis, and Advises management of variances from target. 5.9 Sharon Ward in the payroll and personnel database function: Operates the company’s two payrolls prepares the pay slips from the rotas prepared by the managers for the staffs. The salaries staffs are paid monthly on the last working day of the month using the Bankers Automated Clearing System (BACS). 6 Review of the accounting system 6.1 Record Keeping System A business needs an effective and manageable recordkeeping system. This is why in the business environment with regulated accounting structures, it is vital that organizations have the necessary records of evidence to support business operations. All transaction is electronically and manually processed to be made available. The necessity to provide access to recorded information is crucial. These are information’s relating to the different accounting function, such as; Purchase Sales Payroll Cash and Banking Record keeping systems are used; To better support the performance of the organization activities and enable better decision making all throughout the structure of the organization. To make sure that information is available for future or current processes, and helps also in the improving and upgrading of the manual or computerized processes. To address any future issues that may arise internally or  externally, such as fraud, lawsuits and other an-ethical accusations. To support the employees in the different functions of the business to be more efficient, productive in the accuracy of delivering the work. Records which are processed and made available are then used to produce other financial reports. Michelle Labelle in the general ledger and inventory function record and process the different inventory, supplier’s data to make available information on: Suppliers Cost prices Selling prices Profit margins Re-order level and quantities The data is used to know the overall cost of inventory, purchase and how much owed to better plan for future costs. Greg Morris in the sales ledger function processes the cash, cheques and other financial data to ensure that information is available on demand for: Customers Selling prices Bad debt Amount customers owed This information is used for different purposes such as; it is used by the debt collection agency for the collections of debt. The use of computerized recording system is more efficient than paper base. This is due to because the use of paper base recording system is more likely to produce errors then having a computerized format that data is just inputted in. Using a computerized system is less costly and time consuming. 6.2 Internal System of Control For an organization to have efficient and effective operation of its activities, internal system of control procedures is used by the management in place to ensure that the organization achieve its goals. This is where policies and procedures come in place to establish an internal control system to maximize the detection of frauds and errors, and to minimize their occurrence also. Existing internal system of control in Inkwell limited are: Supervision of the accounts office by a Company Accountant and Senior accounts member. A staff rota is prepared by the managers to ensure adequate staff coverage for all the opening hours of their shops. An information technology policy exists which sets out rules relevant to securing the computer systems. The computer system throughout the company is password protected. Company cheques are required for authorization by the three directors company accountant and other financial documents for approval. Reconciliation of the purchased stock against recorded inventory level. Purchases duties are segregated to minimize the risk of fraud. A credit rating agency is used to ensure that potentially new credit customers have no history of poor payments. Policy for dealing with non-payment of debt exists, and its state out the actions and procedure. Cheques and cash from customers are kept in office safe until it is banked. Internal control that is missing or can improve is: Company policies and procedures. Disciplinary measure to breach of policy or miss conduct. Management supervision. Segregation of duties Staff Recruitment procedures Staff training and Continual Professional Development. Restriction on accessing of computer systems. Enforcement on Computerize backup of financial documents. Retention and disposal of records throughout the business. Accounting standard and procedures. Risk assessment. Liquidity management. Verification and checks of accounting data. List of authorized access. Checks relating to wages paid out Credit control system. 6.3 Fraud Fraud is the use of deception with the intention of obtaining an advantage, avoiding an obligation or causing loss to someone else or to an  organization; this is the general definition of fraud. It is an unfortunate fact of life and comes in many forms and is recognized as a criminal activity in many countries including UK. Possibility and opportunity of fraud within Inkwell limited is possible due to the internal control is not efficient, efficacious, being deficient and the opportunity of fraud is there for the taking. Fraud covers a wide range of area criminal activity. Common types of fraud are: Theft Dishonestly taking someone else’s property. False accounting – Dishonestly destroying, defacing, concealing or falsifying an accounting record for personal gain or to cause loss to someone else. Bribery and corruption – taking or giving a bribe that might influence the actions of others. Deception – Obtaining property, money, services or evading liability by deception Methods that can be used to detect fraud Fraud can be detected by the experience manager by simple observation and through experience and also through a robust internal control system. Some sigh can include: Employees acting suspiciously – looking shifty and hiding paperwork Employees with higher levels of spending than you would expect from their income Employees working long hours and taking less than the normal holiday entitlement. Employees who have a grudge against the organization. Employees who are known to be short of money. The usage of the internet to for online sale is also at risk of fraud, since customers give Debit and Credit Cards details to pay their debts. Card fraud transaction can be detected by using Business rules. Opportunity and Potential areas of risk of fraud taking place are:  £3000 worth of a particular make of cartridge was unaccounted for during reconciliation of inventory with purchase order. Goods not appearing on the warehouse inventory record. Cash and cheques are entered manually which can be easily be subject to false accounting Complaint’s on wages being underpaid Only one staff operates and have access to payroll system Lack of written instructions Computer are not logged out and locked when not in use. No system in place for warehouse or administrative employees to record and know the time they arrive and when they leave the office The usage of debit or credit card detail by customers over the internet to pay. 6.4 Working Methods and Practices The working methods used in Inkwell Limited are: Computers are attributed to each staff whether part-time or fulltime to work on. The computer systems are run on an integrated network, with all PCs linked to two printers in the department. Every shop has PCs and printers of its own. Microsoft office excel spreadsheets is used in the accounting system for recording of the different data. All computers use Windows Vista operating system and loaded with Microsoft office 2007 consisting of 80-user operating license, and one new computer loaded with Sage Payroll software to unable payroll and personnel system to be run in-house. Internet access is available on every computer with Mozilla Firefox as web browser. Password is used on the computers. Large trade customers are put on a cash-with-order basis for the first three months of business. A credit reference agency is used potentially new customers have no history of bad credit. All cash and cheques are removed from the till, leaving a float of  £50 cash in each for the start of the next day. Staff salaries are paid monthly using the Bankers Automated Clearing System (BACS). Prepared by the wage clerk, signed by the Company Accountant and banked on 24th of each month. The methods and practices can be improved in the following: All 60 computers at the shops operate on a stand-alone system. Excel Spreadsheet being used for recording accounting data. Debt collection agency being used to collect bad debt is expensive. Password used for the computers. The removal of all cash and cheques, from the individual tills are not  practiced. Backing up of computerized data. 6.5 Training Training is essential for every personnel of an organization, as it improve the ability of the staff to perform its work and therefor reducing the amount of errors and hired part time staff used to perform tasks that can’t be done inside the organization. This is why every staff must get the opportunity to continue their professional development and be skilled to perform the task at hand. Inkwell Limited does not have the proper policy and systems in place to encourage employees to be enrolled in a part time or full time course, unless they take it on themselves to address the issue to the management. Benefits of training: Staffs are updated to the accounting standard and regulations. They will be motivated to work and be more efficient due to possibility of a promotion or career opportunity being increased, therefor errors is reduced. Staff will be more skilled to meet the needs of the organization. Professionally regulated staff will be governed by a recognized code of ethics from a professional accountancy body. Will better know how to, manage the time to do the tasks, therefor becoming more flexible and productive. Development of an ethical approach to the work and to employers and clients, acquired by experience and training. WEAKNESSES IDENTIFIED Record keeping system No completion of trial balance, statutory accounts as planned. Window dressing of the accounts. Transaction accounting are not done on a day to day basis Accounting record data entry is not being viewed as apriority by Michael O’Payne and Anil Gupta. Having unusual entries found in the general ledger. Errors may occur in inputting data into the computer. Internal System of Control No proper recruitment procedures in place to hire staff that has dismiss. The existing policies are not fully followed. This includes the Computers information technology policy, with no proper password, and logging off the computer after use. A lack of internal control for detection and fraud prevention Lack of segregation of duties. No proper scheduling back up of all IT systems being followed. No proper security for the shops. No policy for Data protection. No list of authorized personnel to access certain documents. No follow up control in place to the internal controls being followed. No supervision is done to monitor the signing in and signing out in the business. For the 60 shops, computers run on a stand-alone system. No safeguard for the proper security procedures in place/security issues relating to debit and credit cards details over the internet (Identity theft). Fraud Possibility of fraud is high; this may be caused due to: Nothing is done to ensure working practices undergoes a proper way. Inadequate guidance on how to detect and deal with fraud. Low effectiveness of security systems especially the password which does not improved each time is changed and can be guessed easily. A lack of supervision, monitoring and checks of accounting activities and records kept. Debit and Credit cards usage over the internet for customers to pay their debt can be subject to identity theft. Noncompliance to internal control. Unaccounted Cartridge’s worth  £3500, with no record in inventory. Details of transactions being deleted in the database, relating to one-off significant payments. Working Methods and Practices Breach of software and user license for software in use, can bring legal action against the company. No coverage or placement of professional personnel to carry out the work of absent staff. Lack of enforcement of legal requirement trough out the business and working practice is very low due to low standards Liquidity management is very poor. Lack of motivational skills from the directors of the business. No adequate physical controls to ensure the security and safe keeping of the businesses assets so that they do not go missing or are stolen. Working conditions and schedule are not respected by the Directors, having problems prioritizing work Lack of staffs, causing over working of staffs and no coverage or placement of professional personnel to carry out the work of absent staff. Therefor agencies are hired to do the work, which is costly. Job rotation is not practiced in the organization A required computer program needs to be attributed to these functions: Invoicing which is carried out. Data on Excel spreadsheet is manually input. Training More training is needed for operating: Quickcost system Payroll and personal system: Several teething problems experienced with the integrated payroll and personnel database. Need for education is needed for: Professional approach to work. Reliability in terms of competence. How to properly handle a secure credit and debit card transaction. Recommendation Recommendations are done following the various weaknesses identified and mentioned above. Record keeping system The management must ensure that the planned working schedule is followed strictly. If problems meeting the targets occur, it should be communicated to the responsible supervisors so proper action can be taken. Working schedule should be adjusted in so that the review of the payments and all other relating transaction are done earlier so that they don’t have to window dress. Different task must be prioritized by the management, so that conflict does not occur, were task are neglected. Accounting record data entry must be prioritized by the two organization’s directors Michael O’Payne and Anil Gupta. The directors must review the benefits that will be gained. Unsure that the proper records relating to the daily business transaction are entered into the general ledger. Verify the data inputted in the computer to ensure that is correct. Internal System of Control Standard policy and guidelines of hiring staffs should be introduced, pointing out the necessary detailed document that is needed making the  process more transparent and reliable. Staffs should be sensitized of the policies in place and know the importance of respecting them. Setting up a fraud policy which sets out the way to detect and deal with fraud, throughout the different working procedure and practice. Duties should be segregated, by setting up a system, which when combined, could lead to fraud. The existing policy should be re-enforce, so that the record kept on the computers would be backed up on the server regularly to prevent loss of data instead of doing it once a day. Alarm systems should be installed for all the shops of the organization, to better protect the business assets from being stolen. Proper policy and procedures should be introduced. The Data Protection Act should be communicated to all staffs, to better protect the company’s and the customer Data. A list of authorized personnel should be produced and communicated to the staffs. Staff personnel should be put in charge of verifying that all policies in place are being followed. A logging system should be set up to have a record of who comes in the office and at what time. Such system should be monitored to ensure all staff complies. An integrated network should be set up on a server to connect the computers together with proper licensed software. Safeguards should be implemented on the procedure for transaction involving debit and credit card details provided by the customers. A standard and effective Sage Accounting package should be bought to unable: A standard layout of the invoices issued to customers. Enable data to be imported and exported from and to Excel spreadsheets. Enable better detection of errors in the different account ledgers. Fraud To reduce the possibility of fraud and make the internal control system fraud resistant, the various techniques should use: Accounting activities should be supervised on a regular basis. The records and calculation of financial document should be sampled and checked regularly for errors. Make sure that the fraud policy which will be introduced set out the way to detect and deal with fraud, throughout the different working procedure and practice and to make any adjustment necessary. Managers of the various departments should be given areas of responsibilities and answerability to ensure that fraud is kept to a minimum. Value of a business rule management system (BRMS) approach to fraud detection can be implemented. Business rules can be used  to validate various conditions for detecting anomalies that can indicate fraud. Enables institutions to react quickly in their effort to keep pace with fraudsters. Disciplinary measures or penalties should be set up for breaking an internal control or if a staff is practicing fraudulent act. Physical security should be re-enforced, locking up valuable items away, such as cash and cheques. Set up a limit to which a financial transaction should be requiring authorization, by one or more authorized signature. This may range from petty cash or cheques over a certain amount. Doing a regular reconciliation of the accounts to the financial documents to make sure they balance and errors corrected. Management should carry out Risk Assessments as part of the of an effective internal control system. Working Methods and Practices Make sure that all computers use license software in all the shops and departments, monitor that the license are not broken causing legal action to the organization. Adequate number of specialized staffs should be introduced for the coverage of staff that is absent. The business must comply with all relevant External regulations. Such as international accounting standards even government regulation from HMRC. This will aid in raising the standard of working practices. Better management of buying inventory from suppliers. Credit to customers should be reduced. The managers should undergo a management course, to learn how to better manage their business, motivate their employees through training, giving out bonuses, paying for overtime and other incentives. All assets should be recorded and proper management of the assets should be put in place, to know the life cycle. Directors should produce an effective working schedule, reducing the stress on employees. Adequate number of specializ ed staffs should be introduced for the coverage of staff that is absent. Produce an effective rota to unable the staff to rotate to different accounting functions in the organization. A standard and effective Sage Accounting package should be bought to unable: A standard layout of the invoices issued to customers. Enable data to be imported and exported from and to Excel spreadsheets. Enable better detection of errors in the different account ledgers. Training More training should be provided for: Quick cost system Payroll and personal system To ensure that staff has the necessary skills and knowledge to be more effective and reliable in their work, in terms of competence: Staffs Training should be invested in by the management, to better handle the daily tasks. Including Debit Credit cards transactions This should include internal or external training courses for using any newly introduced accounting package. Telephone support lines made available by the software provider. Workshops on the improvement of staffs’ communications skills. Cost benefit analysis Improvement Recommended Cost of Time Benefits Time spent by manager in Training 25 hours Ãâ€" 3 Ãâ€"  £25 per hour Time spent by 5 account staff 25 hours Ãâ€" 5 Ãâ€"  £15 per hour TOTAL TRAINING COST  £ 1875 1875 3750 The work output will be more accurate due to the raise of standard. The organization will appear more professional, more efficient, meanings fewer errors and problems. Cost of hiring new Accounting staffs  £ 192000 The different responsibilities can be segregated and work will be done faster. Setting up of computers on a network Cost of hardware Installation cost  £ 5000 1000 6000 Access to data will be easier which will speed up the work and save time. New accounting Package Cost of the software Installation cost cost of training the staff 10000 3000 3500 16500 Many routine operations will be speeded up, save time and reduces wages bill. 9.2 To carry out a Risk assessment the management will require 2 hours per month. This will discourage and reduce the risk of fraud in the accounting system by identifying the areas of the risk of fraud and then setting up a system in place to detect any possibility of fraud and then deal with it, making the system more reliable. Appendices SWOT Analysis Strengths Record keeping system Using an archiving computer package to store full accounting records. Easy access to past exact copy of company accounting transactions. Sage Payroll software was loaded in the accounts department to enable the new payroll and personnel system to be in house. Excel spreadsheets are used for maintaining the inventory information. Integrated General, Accounts payable and Accounts Receivable set of ledger principal financial accounting system. Internal system of control An information technology policy exist which sets out rules relevant to securing the computer systems. The computer system throughout the company is password protected. A credit rating agency is used to ensure that potentially new credit customers have no history of poor payment. Value of a business rule management system (BRMS) approach to fraud detection benefits: The performance of the rules is high enough to provide real-time detection of anomalies based on several criteria, including multiple sources, transaction values, card-use frequency, merchant and location of the charges. If implemented new detection policies can be activated in hours, instead of months, helping to reduce lost revenue and increase customer satisfaction and provides safety in online transaction.

Impact of Supply Chain Strategies on Performance

Impact of Supply Chain Strategies on Performance Introduction The concept of Supply Chain Management (SCM), introduced to address the issue of integration of organizational functions ranging from the ordering and receipt of raw materials through the manufacturing processes to the distribution and delivery of products to customers with a view to enable organizations to achieve higher quality in products and customer service and to lower inventory cost, has attracted considerable managerial attention in recent times mainly because of its huge potential competitive impact (Stevens, 1989). Experience, however, demonstrates that managers adopt a variety of disparate approaches to SCM implementation. In this context, design of an effective supply chain network has become a crucial issue for any company to survive in a fiercely competitive market. The SCM concerns with issues and characteristic features of several interrelated factors and activities of an organization, such as demand forecasting, procurement, manufacturing, distribution, inventory, tr ansportation, and customer service, and the resulting integrated approach is extended to customers and suppliers (Christopher, 1992). Considering the implications of all these aspects, a number of issues in SCM have assumed importance in the context of prevailing industrial scenario in India in order to make SCM more effective. Numerous papers have been published in the literature advocating the principles and the benefits of SCM [Beesley (1997), Lurquin (1996), Mason-Jones and Towill (1998), and Towill (1996)]. Many case studies have also been published evidencing the benefits of SCM [Arntzen, et al., (1995), Calza and Passaro (1997), and Lee and Billington (1995)]. There are several studies on SCM practices in different countries reported in the literature [Gilmour et al. (1995), Handfield and Withers (1993), Cilliers and Nagel (1994), McMullan (1996), Cox (1999)], and it is felt that an effort on design and development of SCM practices including issues, such as IT application, performance measures used, and barriers of SCM implementation is very much needed in India. On reviewing the existing SCM literature, several major weaknesses in the conceptualization and modeling of SCM are found. In particular, the SCM construct is perceived as an extension of integrated purchasing and supply management, or integrated logistics and transportation management. It appears that a coherent view on SCM concept has yet to develop in the existing literature, and it makes a prerequisite to conduct a survey on the important issues of SCM before a comprehensive methodology for supply chain performance measurement and evaluation system for the Indian Tyre manufacturing industries is prescribed. This paper reports the details of a questionnaire-based survey to study the status and scope of SCM practices in Indian Tyre manufacturing companies and also provides a brief overview of the similar surveys on SCM already undertaken in different industries. Objectives of the Survey The primary objective of the survey is to explore and understand, in quantitative terms wherever possible, the issues in SCM practices and concerns of the Tyre manufacturing industries in India. In specific terms, the objectives are related to the following aspects: †¢ Present status and scope of SCM practices; †¢ Role of Information Technology (IT) in SCM; †¢ Performance measures used in SCM, †¢ Benefits of employing SCM practices; and †¢ Specific issues hindering SCM practices. It is assumed that addressing the above-mentioned issues, as all of them are related to SCM strategies and practical constraints, would lead to understanding the status and scope of SCM practices in Indian Tyre manufacturing industries. Presently, the majority of the Indian companies have a weak alignment of supply chain strategy with business strategy. This is primarily so because the companies are rigidly structured along functional lines with department-specific performance measures. Survey Methodology A survey instrument, in the form of a questionnaire, is used in order to fulfill the objectives as mentioned. The questionnaire designed for the survey, will be conducted during December, 2010, for nearly 18 companies covering Tyre manufacturing industry in various regions of the country. Various lists of manufacturing companies, Internet websites of the companies, and personal contacts were the main sources for obtaining information about the companies and creating a database. The companies were selected randomly from the database. Although the survey will be conducted for a specific time period, the issues considered remain highly relevant for understanding the operating principles, norms, problems, and implementation aspects of SCM practices in the Indian Tyre manufacturing companies. The questionnaire is designed to know about the responding companies, their main objectives of employing SCM, positions of companies in the supply chain for their primary products, and views of the respondents on the principles of effective SCM practices. The questionnaire was divided into two sections: Section A and Section B. Section A was designed for the companies which have already implemented the SCM concepts like information sharing with suppliers and customers, or have decided to implement SCM concepts in near future, contains questions pertaining to several important issues related to SCM practices, such as a companys role in servicing customers needs, its role as a customer to its suppliers, the role of IT in SCM, the performance measures used in supply chain performance evaluation, and the activities or actions hindering SCM practices. Section B presents the items related to several types of barriers and government policies commonly found in implementing SCM practices in t he Indian Tyre manufacturing industries. A combination of checks, yes/no, `Likert scale, and multiple choice questions are framed against the issues as mentioned. The following specific tests will be employed on the data obtained: †¢ Two-Tailed Significance Test-this provides a level of significance for differences between two groups to a question requiring a response using a Likert scale. †¢ Bivariate Correlation (Pearson) Coefficient-this tests the relationships between responses to two different questions. The test provides a `p value indicating the strength of the relationship. A value of p=0 represents no relationship, and p= ±1 a strong relationship, and shows the significance level of the relationships. †¢ Reliability Analysis-In order to assess the homogeneity and inter-correlations of the factors used in an item, Cronbach alpha (a) [Cronbach (1951)], a measure of internal consistency often used in cases where participants respond to questions on a Likert scale The values of a lies in the range (0, 1). For the purpose of analysis, the survey responses are divided into three categories: Category 1: Questions that need ranking of alternatives (Likert-scale questions) The importance of the alternatives under each issue is established based on the values of statistics obtained. Category 2: Questions requiring degree of agreement (multiple choice questions) For the questions requiring degree of agreement, Specific issues such as main objectives of SCM, principles of effective SCM practices, integration of divisional areas in the supply chains, information communication tools with suppliers and customers, area of IT applications, and barriers of SCM implementation are included in this category. The percent responses of all the alternatives under each issue are computed and the rankings of the alternatives are done based on the percent responses resulting in identifying the important alternatives. Category 3: Yes/No type questions For this category, two yes/no type close-ended questions have been framed against different issues. The percent responses of `Yes/No is computed against each issue, which provide the general views of the respondents on a particular issue. Company Details Apollo Tyres Ltd Shanmugham Road Cochin, KL 682031 Phone : +91-0484-2381902/2381903/ 2380720/ 2372767/ 2363760 Birla Tyres Syed Amir Ali Avenue Kolkata, WB 700019     Email :  [emailprotected]  Phone : +91-33-22814516 Ceat Tyres Ceat Tyres. D 6/5, SMB ENGINEERS, TTC INUSTRIAL AREA MIDC TURBHE NAVI MUMBAI, MH 400705 Phone : +91-22-27622079 Elgitread (India) Ltd Elgitread (India) Ltd 2000 Trichy Road Coimbatore, TN 641005 Email :  [emailprotected]  Phone : +91-422- 4321000 Falcon Tyres Ltd Falcon Tyres Ltd K. R. S. Road Metagalli Mysore, KK 570 016 Email :  [emailprotected]  Phone : +91-821-2582453/ 2582055/ 2582041 Govind Rubber Limited Govind Rubber Limited G -15,Creative Industrial Estate,Sitaram Mill Compound,72-N. M. Joshi Marg Lower Parel Mumbai, MH 400 011 Email :  [emailprotected]  Phone : +91-22-2309 5641/1784 / 309 21124 / 309 21126 JK Tyres JK Tyres 3 Bahadurshah Zafar Marg New Delhi, DH 110002 Phone : +91-11-23311112/7 Malhotra Rubbers Limited Malhotra Rubbers Limited D-4, Sector 11 Noida, UP 201301 Email :  [emailprotected],[emailprotected],[emailprotected]  Phone : +91-120-2543028/2543029/2553724 Metro Tyres Metro Tyres Metro House, 134/4, 135/5 Zamrudpur Kailash Colony New Delhi, DH 110 048 Email :  [emailprotected],[emailprotected]  Phone : +91-11-6219097/98 Modi Rubber Modi Tyres Company Pvt. Limited. NH-58, Meerut Roorkee Road Modipuram 250110 MEERUT (Uttar Pradesh) MRF Tyres MRF LIMITED KOTTAYAM MANUFACTURING UNITS  P.B.No.2, Vadavathoor P.O., Kottayam, Kerala 686 010 Tel: 0481-2570461 (12 Lines) DID: 2575196/97/98, Royal Tyres Royal Tyres C-11 Mugappair Industrial Estate(East) Chennai, TN 600037 Email :  [emailprotected]        Ã‚     Ã‚     Ã‚     Ã‚     Ã‚     Ã‚     Ã‚     Ã‚     Ã‚     Ã‚     Ã‚     Ã‚     Ã‚     Ã‚     Ã‚     Ã‚     Ã‚     Ã‚     Phone : +91-44-26565643/42690079/42690089 TVS Srichakra Ltd TVS Building 7-B West Veli Street Madurai, 625001 India +91-45-2420461 (Phone) Questionnaire for The Impact of Supply Chain Strategies on the Performance of Indian Tyre Manufacturing Companies Part 1 Company Profile 1. Name of Company 2. Address 3. Country 4. Tel 5. Fax 6. Website 7. Contact person: 9. E-mail: 8. Position in company: No of employees: [______] Turnover 2009 : [_________________] Part 2 Theme 1 How do you manage your supply chain? Tick all that apply 1 Close partnership with suppliers 2 Close partnership with customers 3 JIT supply 4 e-procurement 5 EDI 6 Outsourcing 7 Subcontracting 8 3PL 9 Plan strategically 10 Supply Chain Benchmarking 11 Vertical integration 12 Few suppliers 13 Many suppliers 14 Holding safety stock 15 Use of external consultants 16 Other, please specify How successful do you think is your company in managing its supply chain in general? Not successful at all Not successful Somewhat successful Successful Very successful 1 2 3 4 5 Which of the following you think that your company needs to do in order to manage its supply chain better? Tick all that apply. Improve Start Implementing Satisfied already Not appropriate Close partnership with suppliers Close partnership with customers JIT supply e-procurement EDI Outsourcing Subcontracting 3PL Plan strategically Supply Chain Benchmarking Vertical integration Few suppliers Many suppliers Holding safety stock Use of external consultants Other (specify) Does your company have a clear logistics strategic plan? YES NO Part 3 Theme 2 What types of systems are currently in use in your company to support Supply Chain Management? Custom-made Standard package Not in use Material Requirements Planning (MRP) Manufacturing Resources Planning (MRPII) Enterprise Resource Planning (ERP) Warehouse Management System (WMS) Supply Chain Management (SCM) Customer Relationships Management (CRM) Supplier Relationships Management (SRM) Advanced Planning System (APS) Just In Time (JIT) Other (specify) How much did you actually benefit from using these systems? Not at all Little Average Greatly A lot Dont know (1) (2) (3) (4) (5) Better quality of information Better quantity of information Flexibility Reduced lead-time in production Cost saving Forecasting Resource planning Better operational efficiency Reduced inventory level More accurate costing Increased coordination between departments Increased coordination with suppliers Increased coordination with customers Increased sales Better quality of information Better quantity of information Flexibility In what level your company is facing the problems below when using SCM systems? No problem at all Little problem Some problem Significant problem Serious problem Dont know (1) (2) (3) (4) (5) Resistance to change from employees Insufficient vendor support Hidden cost Integration with existing system Integration with suppliers system Integration with customers system Other (specify) What types of systems do you plan to implement in the near future (within the next 2 years)? Custom-made Standard package Not going to implement E-commerce E-business Decision support / expert system Radio Frequency Identification (RFID) Bar coding Other (specify) Part 4 Theme 3 19 How satisfied are you with the current public policy regarding SCM and IT? Not at all Somewhat Satisfied Quite satisfied Very satisfied 1 2 3 4 5 How important are the following future measures for supporting your company effort in SCM and IT? Not at all somewhat important important quite important very important (1) (2) (3) (4) (5) More education, e.g. formal qualification More funding and financial support Better infrastructure e.g. telecommunications, road, etc Improved information provision Increased regional cooperation between institutions, e.g. chamber of commerce Closer cooperation between companies and governments Other (specify)

American Immigration Essay -- United States History Historical Essays

American Immigration During the early 1900’s a vast amount of people both immigrated and migrated to the United States in search of money, better jobs, new lives, etc. Yet, the people who immigrated and migrated to the United States were each a part of different cultures: from Italian to German, French to Jewish, Irish to African American (American Cities/New York/African American/Intergroup Relations/Color Lines). New York City was a prime location for the immigrants and migrants of the time to create their new lives. They joked that â€Å"The Jews own New York, the Irish run it and the Negroes enjoy it† (American Cities/New York/African American/Intergroup Relations/Color Lines). The single line clearly shows how each group, Jewish, Italian, and African American, had distinct experiences from one another. Although they had experiences that were different, the immigrants and migrants all experienced some of the same feelings, being in a new place, being discriminated against and being alone. After immigrating and migrating to the United States, Eastern European Jews, Italians, and African Americans had experiences that were unique as well as similar to each other.   Ã‚  Ã‚  Ã‚  Ã‚  The first experience of immigrants and migrants was the area of neighborhood they chose to live in. In New York, African Americans migrated primarily to Harlem, yet were scattered in different neighborhoods. This was an ideal location for African Americans, since â€Å"most people in New York were so busy they hadn’t time to spend hating other people† (American Cities/New York/African American/Intergroup Relations/Color Lines). Although most of the New Yorkers did not discriminate, there was still a portion of the population that contained Southern whites, who felt that the African Americans were taking over the white neighborhoods (American Cities/New York/African American/Intergroup Relations/Color Lines). Within these neighborhoods was where the African Americans encountered prejudice and persecution (Global View/Arrival/Northern Train Stations/letters/The Exodus During the World War). Although the African Americans moved north to escape the effec ts of slavery, the prejudices still followed them to New York, where being spread across the city did not help.   Ã‚  Ã‚  Ã‚  Ã‚  The Italians and the Eastern European Jews, on the other hand, immigrated to New York â€Å"as part of a larger family, kin or vi... ...merican ideals to prove that.   Ã‚  Ã‚  Ã‚  Ã‚  Eastern European Jews, Italians and African Americans had experiences, which allowed the groups to connect and feel as one group, immigrating and migrating to find a better life, and also separated them from one another. Through the neighborhoods they lived in, the organizations and churches they began, the jobs they worked in, and accepting American ideals as their own, the immigrants were similar in their experiences. The African Americans experienced more prejudices due to their race then the Italians or the Jews. This, overall, affected their way of life and experiences in America, while the Italians and Jews led fairly typical American lives. This same problem of forcing American Ideals upon immigrants to prevent discrimination is still an issue today. Should the only way for immigrants and migrants to live enjoyable lives are to conform to American ideals and morals, or should each individual be allowed the choice to be different and not undergo assumptions made by the American Citizens? People should be treated equally whether they choose to assimilate or continue to follow their culture. This is the land of the free home of the brave.

A Night at Grandma’s :: Personal Narrative Writing

A Night at Grandma’s When I stand in the foyer, taking off my coat, I realize just how small the place is. The narrow space is barely wide enough to open the closet door when there is more than one person standing there. The wire hangers rustle as I pick one to hang my coat on. My shoes make a whiffing noise as I wipe them on the carpet, and they squeak on the tiled floor. After I take them off, I stand up and look at the myriad of pictures hanging on the wall. I know all the people in them, but they seem like strangers because we are so young. The really old ones are yellowing around the edges and it is obvious that my grandfather took some of them because they are badly focused. My favorites are the ones that were taken when my cousins and I were young. I especially love the one of my dad without his moustache. I always try to picture what he would look like today if he shaved it off. The immaculate white carpet. It is so white, it looks brand new even though it is twelve years old. It feels plushy, warm and soft under my feet. I go into the kitchen, and suddenly the floor changes. The floor is no longer soft and plushy carpet, it is hard and cold and my stocking feet slide easily as if I were on ice skates. The kitchen is so small it can barely accommodate all three of us at the same time. I sit in the rickety metal chair with the white pleather seat and pull-down step. The chair squeals with my every movement. I rest my elbows on the cold formica countertops as I talk to my grandma and grandpa. The sharp corner jabs into my side, and I quickly recoil. On the stove, there are a couple of pots. The flames beneath them dance, showing off vibrant yellow and orange, while they warm the pots and their contents. Water hisses and spits from the pot on the back burner letting everyone know that it has come to a boil. The ceramic dishes scrape against one another as I pull them from them from the cabinet.

To Accept or Reject the Risk of Error :: essays research papers

â€Å"To accept anything as true means to incur the risk of error. If I limit myself to knowledge that I consider true beyond doubt, I minimize the risk of error, but at the same time I maximize the risk of missing out on what may be the subtlest, most important, and most rewarding things in life†. That was on page three of E.F. Schumacher’s A Guide for the Perplexed. It was included on the third page on the text because it is one of the most important reoccurring themes throughout the book.   Ã‚  Ã‚  Ã‚  Ã‚  Schumacher means that if we only consider things of proven fact then we would be missing out on the rest of the world. If we only concentrate on what is proven then we will miss out on what is unproven thus far but could eventually be proven. Schumacher stresses his point by using the philosopher Renee Descartes. Schumacher says, â€Å"Descartes limits his interest to knowledge and ideas that are precise and certain beyond any possibility of doubt, because his primary interest is that we should become ‘masters and possessors of nature.’ Nothing can be precise unless it can be quantified in one way or another† (9).   Ã‚  Ã‚  Ã‚  Ã‚  Descartes means that humans are the Supreme Being reining the earth and we should know everything about it. We should only accept the facts that are precise and clear cut. Everything has a reason, and it is our job as humans to know what that reason is. Schumacher takes this discussion further by analyzing the ideas of the philosopher Immanual Kant. In talking about Kant, Schumacher said, â€Å"Neither mathematics nor physics can entertain the qualitative notion of ‘higher’ or ‘lower.’ So the vertical dimension disappeared from the philosophical maps, which henceforth concentrated on somewhat farfetched problems, such as ‘Do other people exist?’ or ‘How can I know anything at all?’ or ‘Do other people have experiences analogous to mine?’† (11). Vertical dimension is clarified on page 12 where Schumacher states, â€Å"The loss of the vertical dimension meant that it was no longer possible to give an answer, other than a utilitarian one†. Schumacher also discusses Plorinus’s Adaequatio philosophy. Schumacher said, â€Å"This is the Great Truth of â€Å"adaequatio† (adequateness), which defines knowledge as adaequatio rei et intellectus – the understanding of the knower must be adequate to the thing to be known† (39). By knowing just the things that are adequate for our understanding we are leaving so much behind.

Nature of Business: Genting Group Essay

Nature of Business Genting Group has twenty six years of experience in developing, operating and marketing casinos and integrated resorts in different parts of the world. It is the Malaysia’s leading corporation and one of Asia’s best multinational companies. Genting’s main niche market is leisure and hospitality services integrated in resorts. Genting’s first integrated resort is the Resort World Genting, formerly known as Genting Highlands Resort. The resorts and casino properties in Malaysia are ; * Resort World Genting, Malaysia * Genting International Convention Centre, Malaysia * Awana Genting Highlands Golf & Country Resort, Malaysia * Awana Kijal East Cost Golf, Beach &Spa Resort, Malaysia * Awana Langkawi, Spa & Island Resort, Malaysia. These integrated resorts are among the most popular destination for local and foreign tourist. In this facilities, Genting had provide casinos, hotels, theme park, concert show, Food & Beverages, retail shopping, golfing, cable car terminal and many outdoor activities such as eco-sport, jungle trekking, abseiling, mountain biking, and horse riding. In Resort World Genting, Malaysia for example, there are five hotels with more than 8000 rooms, 50 fun rides, over 200 dining and retail outlets, mega shows and business convention facilities. The five hotels are; * Maxims Genting * Highland Hotels * Theme Park Hotel * Resort Hotel * First World Hotel Until now, Genting had expand and diversified their market into many other product and services line includes plantation, properties, power generator, oil & gas, e-commerce, information technology, biotechnology and cruise liner. * Genting Power Generator * Operated by Genting Sanyen Power Sdn Bhd in Kuala Langat station. It supplies electricity to Tenaga Nasional Berhad, Malaysia, under a 21-year power purchase agreement. The first and only thermal power plant to provide  its own water supply and to supply steam to another industry. * Genting Plantation * Had oil palm plantation which spearheaded by Genting Plantations Berhad. Started since 1980 when they acquired Rubber Trust Group which owned 13,700 hectares of plantation land in Peninsular Malaysia. Further acquisition were made and acquire land banks and oil palm mills. Now Genting have a total milling capacity of 255 tonnes per hour. * Genting Properties * Genting’s initial primary objective is holding land based assets for long term appreciation and develops potential to the current strategic move to expand and market the Group’s landed properties. Genting began the project at Genting Highland Resort developing 83-unit Kayangan Apartment. The project was followed by the launch of 428-unit Ria Apartment and luxurious 320-unit Awana Condominium. Promoting Services and Educating Customer Genting had run many initiatives in their promotion of services and product lines. They are taking steps in educating customer effectively as a proof, everyone in this country knows about Genting and its services and product line. The sales and marketing department had outlined their responsibilities in ensuring to educate the customer more effectively and in promoting services. Firstly, the responsibilities of the sales and marketing department are; * Research, analyze and plan business strategies to achieve set goals and develop new ideas to secure more business/arrivals from new and existing target countries; * Constantly develop new action plans to counter competitive market environment; * Proactively drive and develop new business development opportunities, including new trends and new markets; * Market information provider to our various business units both local & overseas; * Able to effectively monitor all business plans and its success reporting; * To assist Awana marketing on evaluation coordination and execution of all advertising, plans and activities; * To assist Awana sales in ensuring all overseas arrivals are well coordinated and accounted; * To assist AVP on all road shows’ products presentations and programmes; * To provide feedbacks on sales and marketing activities  in various countries and markets to AVP on weekly and monthly basis; The list above shows how Genting had ensure that their services promotion mainly in leisure and hospitality will run effectively and could attract more customer thus increase sales. Genting’s promotion considered success referred to the annual reports published each year. In running promotion, Genting had used many mediums for advertisement such as: * Pamphlets * Blog * Website * Television * Social networking sites (eg; Facebook) * Radio Besides that, in empowering their promotion, Genting had also work with TOURISM Malaysia to raise their brands as one of the most popular tourist destination in Malaysia. Genting also had join promotion with the transportation company like Bus Company to attract more customers. They make the tourists’ trips to be more convenience by offering transport from the bus company and tour guides that will guide the tourist around the resort. Promotion had been done exclusively and excessively yet cost effective and successful. References * Genting Highlands Facebook page (https://www.facebook.com/gentinghighland) * TOURISM Pahang official website http://www.pahangtourism.org.my/index.php?option=com_content&task=view&id=99&Itemid=188 * The Genting Malaysia Berhad (http://www.gentingmalaysia.com/default.htm) * The Genting Plantation (http://www.gentingplantations.com/)

Night World : Daughters of Darkness Chapter 15

Tiggy.She was running. Throwing the door open. Visionsof kittens impaled by tiny consecrate on the line in her mind.It wasnt Tiggy on the front porch. It was modify. He was lying flat in the imperial twi glitter, precise mothsfluttering fair(a) ab quality forward him.Mary-Lynnette snarl a violent wrench in her chest.For a moment e precise occasion viewmed suspended-andchanged.If ash were dead-if ash tree had been veiled Things would neer be wholly right. She would neverbe all right. It would be corresponding the night with the moonandstars g wiz. naught that anybody could do would unsex up for it. Mary-Lynnette didnt hold in intercourse why-itdidntmake any sense- besides she suddenly knew it was true.She couldnt traceing definee and her arms and legs entangle extraneous. Floaty. Out of her control. thus alter come across offd. He attireed his indicate and vexed up with his arms and olfactioned around.Mary-Lynnette could breathe again, but she tranquill ize mat dizzy. Are you hurt? she asked stupidly. She didnt withstand touch him. In her present postulate one b stand firm of electricity could electric s attainr her circuits forever. Shed melt uniformthe Wicked Witch of the West.I pull down in thishole, he express. What do you count on?Thats right, Mary-Lynnette popular opinion the footsteps hadended with more(prenominal) of a dispel than a thud. Not similarthe footsteps of last night.And that meant something if solace she couldfollow the thought to the end .Having puzzles, alter?Kestrels voice verbalisesweetly, and and so Kestrel herself appe atomic number 18d kayoed ofthe shadows, looking manage an angel with her comfortable hair and her lovely clean features. chew was behindher, retention Tiggy in her arms.He was up in a tree, taxi divide, fondleing the kittens idea. I had to talk him down. Her eyeballwere emerald in the porch light, and she seemed to float rather than nonch.ash tree was make itting up, shaking himself. Like his sisters, he looked unfannynily resplendent after a feeding,with a neaten issue of weird lunar month glow in his eye. Mary-Lynnettes thought was keen-sighted gone.Come on in, she utter resignedly. And armed service examine forbidden who killed your aunt.Now that ash tree was indis nonplusably all right,she wishinged to for view as down what shed been ruling a minuteago. Or at least(prenominal) not to imagine ab a guidance what it meant.What it means, the short voice inside her head give tongue to sweetly, is that youre in big trouble, girl. Ha ha.So whats the story? Kestrel utter briskly as they all sat around the kitchen table.The story is that t here(predicate) is no story,MaryLynnette verbalize. She stared at her paper in frustration.Look-what if we start at the beginning? We dont receive who did it, but we do k straight off some things roughthem. remunerate?Rowan nodded encouragingly. Right.First the goat. Whoever killed the goat had to be inviolate, because drone those toothpicksthrough hidewouldnt puddle been easy. And whoever killed the goat had to k at a time how your uncle Hodgewas killed, because the goat was killed in the equal way. And they had to assimilate some agreement for putting a minacious irisin the goats m proscribedh-either because they knew modify snuff ited to the Black Iris federation, or becausethey be longed to the Black Iris Club themself.Or because they thought a semblanceed iris would represent all lamia, or all Night People, ash tree state.Hisvoice was muffled-he was solidifying over, rubbing hisankle. Thats a common erroneous belief Outsiders make.Very level-headedness, Mary-Lynnette thought in suffer of herself. She said, Okay. And they had access to two dissimilar kinds of atomic s dos-which isnt saying some(prenominal), because you gouge buy both kinds in town.And they must have had some reason to hate Mrs. B., or to hate vampires, tell apart said.Otherwise, wh y kill her?Mary-Lynnette gave him a patient of look. I hadnt gotten to Mrs. B. yet. scarcely we potbelly do her now. First,whoever killed Mrs. B. obviously knew she was a vampire, because they staked her. And, certify um indorse . . . Her voice trailed off. She couldnt esteem of anything to go second.-240 Second, they likely killed her on impulse, ash tree said, in a astonishingly calm and analyticalvoice.You said she was stabbed with a picket from the fence, and if theyd been planning on doing it,theyd in all probability have brought their own stake.Verygood. This sequence Mary-Lynnette said it out loud. She couldnt help it. She met Ashs eyeballand maxim something that startled her. He looked as if itmattered to him that she thought he was smart.Well, she thought. Well, well. Here we are, probably for the first time, justtalking to each former(a). Notarguing, not being sarcastic, just talking. Its nice.It was surprisingly nice. And the strange thing was, she knew Ash tho ught so, too. They stilleach other(a). Over the table, Ash gave her a barely perceptible nod.They kept talking. Mary-Lynnette wooly-minded track of timeas they sat and argued and brainstormed. Finally shelooked up at the clock and realized with a shock that it was near midnight.Do wehave to make looking? Mark said pathetically. Im tired. He was almost lying on thetable. So was Jade.I discern how you heart, Mary-Lynnette thought. Mybrain is stalled. I heart extremely stupid.Somehow, I dont think were freeing to solve the murder tonight, Kestrel said. Her eyes were unappealing.She was right. The problem was that MaryLynnette didnt thumb like release to bed, either. Shedidnt requireto lie down and relax-there was a rest lessness inside her.I involve what do I want? she thought. I want If there werent a insane goat killer lurkingaround here, Id go out and look at the stars,shesaid.Ash said, as if it were the most natural thing inthe world, Ill go with you.Kestrel and Ja de looked at their companion in disbelief. Rowan bended her head, not quite hiding a smile.Mary-Lynnette said, Um Look, Ash said. I dont think the goat killeris lurking out there everyminutelooking for peopleto skewer. And if anything does happen, I can handle it. He stopped, looked guilty, then bland. I meanwe can handle it, because therell be two of us.Close but no cigar, buddy, Mary-Lynnette thought. Still, there was a certain canonic truth to what he wassaying. He was knockout and fast, and she had the skin senses he knew how to fight dirty. fifty-fiftytide if shed never seen him do it, she thoughtsuddenly. All those generation shed gone after him, shining lightin his eyes, kicking him in the shins-and hed never once tried to retaliate. She didnt think it had evenoccurred to him.She looked at him and said, Okay.Now, Mark said. Look Well be fine, Mary-Lynnette told him. We wont go far.Mary-Lynnette drove. She didnt know exactly where she was deprivation, scarce that she didnt want to go toher hill. Too legion(predicate) weird memories. Despite what shed told Mark, she found herself victorious the carfarther and farther. Out to where filbert Green Creek and Beavercreek almost came unitedly and theland between them was a good imitation of a rain plant.Is this the snap gift to look at stars? Ash saiddoubtfully when they got out of the stationwagon.Well-if youre looking genuine up, MaryLynnette said. She faced eastward and tilted her headfar hold.See the sharpest star up there? Thats Vega, the queen star of summer.Yeah. Shes been higher(prenominal) in the sky every nightthis summer, Ash said without emphasis.Mary-Lynnette glanced at him.He shrugged. When youre out so much at night,you bilk to avow the stars, he said. Even if youdont know their names.Mary-Lynnette looked spikelet up at Vega. She swallowed. open fire youcan you see something niggling andbright below her-something ring-shaped?The thing that looks like a ghost doughnut?Mar y-Lynnette smiled, but only with her lips.Thats the bid Nebula. I can see that with my telescope.She could feel him looking at her, and she heardhim take a breath as if he were going to say something. still then he let the breath out again and looked back up at the stars.It was the perfect moment for him to point of reference something roughly how Vampires See It Better. And if hehad, Mary-Lynnette would have turned on him and rejected him with virtuous anger. entirely since hedidnt,she felt up a antithetical kind of anger welling up. A discharge of contrariness, as if shewere theMary in the glasshouse rhyme. What, so youve decided Im not good enough to be a vampire or something?And what did I rightfully father you out here for, to the most degage place I could generate? further forstarwatching? I dontthink so.I dont even know who I am anymore, she remembered with a sort of fatalistic gloom. I have the tintIm about to surprise myself.Arent you getting a crick in your neck opening? Ashsaid.Mary-Lynnette rolled her head from side to side reasonably to limber the muscles. Maybe.I could rub it for you? He do the offer from several feet away.Mary-Lynnette snorted and gave him a look.The moon, a waning crescent, was rising higher up the cedars to the east. Mary-Lynnette said, You want totake a walk?Huh? Sure.They walked and Mary-Lynnette thought. About how it would be to see the Ring Nebula with herowneyes, or the Veil Nebula without a filter. She could feel a longing for them so strong it was like a cable attached to her chest, pulling her upward.Of course,that was nothing new. Shed felt it tons of times before, and usually shed ended up buyinganother(prenominal) book on astronomy, another lens for her telescope. Anything to bring her immediate to what shewanted. besides now I have a whole new influenceation. Something big and scarier than I ever imagined.What if I could be-more than I am now? Thesame . person, but with card sharp senses? A Mary-Lynnettewho could truly belong to the night?Shed already discovered she wasnt exactly whoshed ceaselessly thought. She was more violent-shedkicked Ash, hadnt she? Repeatedly. And shed loved the purity of Kestrels fierceness. Shed seenthelogic in the kill-or-be-killed philosophy. Shed dreamed about the joy of hunting.What else did it take to be a Night individual?Theres something Ive been wanting to say toyou, Ash said.Hm.Do I want to encourage him or not? alone what Ash said was Can we stop fightingnow?Mary-Lynnette thought and then said hard, Idont know.They kept walking. The cedars towered around them like pillars in a giant sunk temple. A heavy temple.And underneath, the stillness was so enormous that Mary-Lynnette felt as if she were walkingon themoon.She bent and picked a ghostly wildflower that wasgrowing out of the moss. Death camas. Ash bent andpicked up a broken-off yew branch lying at the footof a twisted tree. They didnt look at each other.They walked, with a f ew feet of blank between them.You know, soulfulness told me this would happen, Ash said, as if carrying on some entirelydifferent conversation theyd been having.That youd come to a hayseed town and chase agoat killer?That someday Id make out for someone and itwould hurt.Mary-Lynnette kept onwalking. She didnt behindhand or speed up. It was only her heart that was suddenlybeating hard-in a medley of dismay and exhilara tion.Oh, God-whatever was going to happen washappening.Youre not like anybody Ive ever met, Ash said.Well, that feeling is mutual. Ash stripped some of the chartaceous purple bark offhis yew stick. And, you see, its difficult becausewhatIve incessantly thought about humanss-what I was unceasingly embossed to think I know what youve always thought, MaryLynnette said sharply. Thinking,vermin. only, Ash continued doggedly, the thing is andI know this is going to sound strange-that I seemto love you sort of despairingly. He pulled more bark off his stick.Mary-Ly nnette didnt look at him. She couldnt speak.Ive through with(p) everything I could to get rid of the feeling, but it just wont go. At first I thought if I leftBriar Creek, Id forget it. besides now I know that wasinsane. wherever I go, its going with me. I cant kill itoff. So I have to think of something else.Mary-Lynnette suddenly felt extremely contrary. Sorry, she said coldly. But Im afraid its not veryflattering to have somebody tell you that they love you against their will, against their reason, and even-Against their character, Ash conclusioned for her, bleakly. Yeah, I know.Mary-Lynnette stopped walking. She stared at him.You havenot readPrideand Prejudice, she saidflatly. wherefore not?Because Jane Austen was a human.He looked at her inscrutably and said, How do you know?Good point.Scary point. How could she really knowwho in human history had been human? WhataboutGalileo? Newton? T ycho Brahe?Well, Jane Austen was a woman,shesaid, retreating to safer ground. And youre a chauvinist pig-,Yes, well, that I cant argue.Mary-Lynnette started walking again. He followed.So now can I tell you how, um, ardently I loveandadmire you?Another quote. I thought your sisters said youpartiedall the time.Ash understood. I do, he said defensively. Butthe morning after partying you have to full point in bed. Andif youre in bed you susceptibility as well read somethingThey walked. afterwards all, weare soulmates, Ash said. I cant becompletely stupid or Id be completely wrongfor you.Mary-Lynnette thought about that. And about thefact that Ash sounded almost-humble. Which he hadcertainly never sounded before.She said, Ash I dont know. I mean-weare wrong for each other. Were just basically incompatible.Even if I were avampire, wed be basically incompatible.Well. Ash whacked at something with his yew branch. He spoke as if he half expected to beignored.Well, about that I think I couldpossibly change your mind.About what?Being incompatible. I think we could be sort off airly compatible if . . .If? Mary-Lynnette said as the silence dragged on.Well, if you could bring yourself to snog me.Kissyou?Yeah, I know its a pedestal concept. I was pretty sure you wouldnt go for it. He whacked atanother tree. Of course humanshave been doing it for thousands of years.Watching him sideways, Mary-Lynnette said, Would you kiss a three-hundred-pound gorilla? Heblinked twice. Oh, thank you.I didnt mean you looked like one.Dont tell me, let me guess. I smelllike one?Mary-Lynnette bit her lip on a grim smile. I mean youre that much stronger than I am. Wouldyou kissa female gorilla that could crush you with one squeeze? When you couldnt do anything aboutit?He glanced at her sideways. Well, youre notexactly in that dapple, are you?Mary-Lynnette said, Arent I? It looks to me as ifId have to begin a vampire just to go on with youonan equal level. Ash said, Here.Hewasofferingher theyew branch.Mary Lynnette stared at him.You want to give me your stick.Its not a stick, its the way to deal withme onan equal level. He put one end of the branchagainstthe base of operations of his throat, and Mary-Lynnette saw that it was sharp.She reached out to take the otherend and found the stick was surprisingly hard and heavy.Ash was looking straight at her. It was too dark to see what color his eyes were, but his manner wasunexpectedly sober.One good push would do it, he said. First here and then in the heart. You could eliminate theproblem of me from your life.Mary-Lynnette pushed, but gently. He took a step back. And another. She backed him up against atree, holding the stick to his neck like a sword.I actually meant only if you were really serious,Ash said as he came up short against the cedarsbare trunk. But he didnt make a move to defend himself.And the truth is that you dont even lack aspear like that. A pencil in the right place would do it.Mary-Lynnette narrowed her eyes at him, swirlingthe yew stick over his body like a fencer getting therange.Then she removed it. She dropped it to the ground. You really have changed, she said.Ash said simply, Ive changed so much in the lastfew days that I dont even recognize myself in themirror.And you didnt kill your aunt.Youre just now figuring that out?No. But I always wondered just a bit. All right, Ill kiss you.It was a little awkward, lining up to get the position right. Mary-Lynnette had never kissed a boy before.But once she started she found it was simple.And now she saw what the electric feeling ofbeing soulmates was for. All the sensations shed feltwhen touching his hand, only intensified. And not unpleasant. It was only unpleasant if you were afraidofit.Afterward, Ash pulled away. There. Yousee,he said shakily.Mary-Lynnette took a few deep breaths. I supposethats what it feels like to fall into a black hole.Oh. Sorry.No, I mean-it was intere vex. Singular, shethought. Different from anything shed ever feltbefore. And she had the feeling thatshe would be different from now on, that she could never go backandbe the same person she had been.So who am I now? Somebody fierce, I think.Somebody whod esteem running through the dark ness,underneath stars bright as miniature suns, and perhaps even hunt deer. Somebody who can laugh atdeaththe way the sisters do.Ill discover a supernova and Ill hiss when somebody threatens me. Ill be beautiful and scary anddangerous and of course Ill kiss Ash a carry on.She was giddy, almost lofty with exhilaration.Ive always loved the night, she thought. And Ill finally belong to it completely.Mary-Lynnette? Ash said hesitantly. Did you likeit?She blinked and looked at him. Focused.I want you to turn me into a vampire, she said.It didnt feel like a jellyfish sting this time. It wasquick and almost pleasant like hug being released.And then Ashs lips were on her neck, and that wasdefinitely pleasant. heating plant radiated from his mouth.Mary-Lynnette found herself stroking the back of his neck and realized that his hair was soft,a s nice totouch as cats fur.And his mindwas every color of the spectrum. Crimson and gold, jade and emerald and deepvioletblue. A tangled thorn-forest of iridescent color that changed from second to second.Mary-Lynnette wasdazzled.And half frightened. There was darkness in among those gemlike colors. Things Ash had done in the foregone things she could sense he was ashamed of now. But shame didnt change the acts themselves.I know it doesnt-but Ill make up for them, somehow.Youll see Ill find away.So thats telepathy, Mary-Lynnette thought. She couldfeel Ash as he said the words, feel that hemeantthem with desperate earnestness-and feel that there was a lot to make up for.I dont care. Im going to be a creature of darkness,too. Ill do whats in my nature, with no regrets.When Ash started to lift his head, she tightened her grip, trying to keep him there.Please dont tempt me, Ash said out loud, hisvoice husky, his breath warm on her neck. If Itake too much, it will make you seriously we ak.I mean it, sweetheart.She let him go. He picked up the yew stick and made a small cut at the base of his throat, tilting his headback like a roast shaving his chin. Mary-Lynnette realized hed never done this before. With a feeling that was. almost awe, she put her lipsto his neck.Im drinking blood. Im a hunter alreadysort of.Anyway, Im drinking blood and passion it-maybe because it doesnttastelike blood Not like slob andfear. It tastes weird and magic and old as the stars. When Ash gently detached her, she swayed on herfeet.Wed better go home, he said. wherefore? Im okay.Youre going to get dizzier-and weaker. And ifwere going to finish changingyou into avampireifAll right,when. But before we do, we take away to talk. I need to explain it all to you we have to figure outthe details. Andyouneed to rest.Mary-Lynnette knew he was right. She wanted to uphold here, alone with Ash in the dark cathedral of theforest-but shedidfeel weak. Languid. Apparently it was hard lap up becomi ng a creature of darkness.They headed back the way they had come. Mary-Lynnette could feel the change inside herself-it wasstronger than when shed exchanged blood with the three girls. She felt simultaneously weak andhypersensitive. As if every pore were open.The moonlight seemed much brighter. She couldsee colors dearly-the pale green of drooping cedarboughs, the eerie purple of parrot-beak wildflowersgrowing out of the moss.And the forest wasnt silent anymore. She could hear faint uncanny sounds like the soft seething ofneedles in the wind, and her own footsteps on moist and fungus-ridden twigs.I can even smell better, she thought. This place smells like incense cedar, and decomposing plants,andsomething really wild-feral, like something from the zoo. And something hot burny Mechanical. It stung her nostrils. She stopped and looked at Ash in alarm.Whatisthat?0Hed stopped, too. Smells like condom and oil. Oh, God, thecar, Mary-Lynnette said. Theylooked at each other for a moment , then simultane ously turned, breaking into a run.It was the car. White smoke billowed from under the closed hood. Mary-Lynnette started to go closer,but Ash pulled her back to the side of the road.I just want to open the hood- No. Look. There.Mary-Lynnette looked-and gasped. Tiny tongues of burn were darting underneath the smoke. lickingout of the engine.Claudine always said this would happen, shesaid grimly as Ash pulled her back farther, Only Ithink she meant it would happen with me in it.Were going to have to walk home, Ash said.Unless maybe somebody sees the fire.Not a chance, Mary-Lynnette said. And thatswhat you get for taking a boy out to the mostisolated place in Oregon, her inner voice said triumphantly.I dont suppose you could turn into a drub or something and fly back, she suggested.Sorry, I flunked shapeshifting. And I wouldnt leave you here alone anyway.Mary-Lynnette still felt reckless and dangerous and it made her impatient.I can take care of myself, she said.Andt hat was when the club came down and Ash fling forward unconscious.