The advantages and disadvantages of traditional Absorption costing techniques

The advantages and disadvantages of traditional Absorption costing techniques Introduction Through the years when it comes to planning Managers has developed techniques and methods of forecasting future costs. One of such methods is Absorption costing and activity based costing (ABC) What is Absorption costing? Absorption costing is the traditional method of costing and stock evaluation, having been developed around the 1870s to 1920s is widely used by the manufacturing companies. The idea behind absorption costing to spread all overheads of the manufacturing cost centers as well as the direct cost between the finished products, and treat all non-manufacturing overhead as period costs. CIMA defined Absorption Costing as a method of costing that, in addition to direct costs, assigns all, or a proportion of, production overheads costs to cost units by means of one or more number of absorption rates. What is activity based costing? Is the modern method of cost management having been developed in 1980s. it is the preferred method for the services industry. The CIMA definition for activity based costing is an approach to the costing and monitoring of activities which involves tracing resource consumption and costing final outputs. Resources are assigned to activities, and activities to cost objects based on consumption estimates. The latter utilise cost drivers to attach activity costs to outputs. CIMA Official Terminology, 2005 (http://www.cimaglobal.com/Documents/ImportedDocuments/cid_tg_activity_based_costing_nov08.pdf.pdf) Analysis Why does the company need either absorption costing or ABC? Its very important for managers to have an idea of the actual  cost  of processes, departments, operations or product which is the foundation of their budget. and in order to achieve that they need to have a cost accounting system; such as absorption coting or activity based costing. Here are the advantages of having such systems and their disadvantages The advantages of Absorption Costing: It recognizes the importance of fixed costs in production; is method is accepted by Inland Revenue as  stock  is not undervalued; is method is always used to prepare  financial  accounts; When production remains constant but sales fluctuate absorption costing will show less fluctuation in net profit and The disadvantages of Absorption Costing: As absorption costing emphasized on total cost namely both variable and fixed, it is not so useful for management to use to make decision, planning and control; as the managers emphasis is on total cost, the cost volume profit relationship is ignored. The manager needs to use his intuition to make the decision. The advantages of Activity Based Costing: More accurate  costing of products/services, customers, SKUs, distribution channels. Better understanding  overhead. Easier to  understand  for everyone. Utilizes  unit cost  rather than just total cost. Integrates well with  Six Sigma  and other  continuous improvement programs. Makes visible  waste  and  non-value added activities. Supports  performance management and scorecards Enables costing of  processes, supply chains, and value streams Activity Based Costing  mirrors  way  work  is done Facilitates  benchmarking The disadvantages of activity based costing: It costs a lot to maintain it, it takes a lot of time and resources to collect, check and enter it into the system for the date needed to measure activity based costing. Is not accepted by GAAP (accepted accounting principles) therefor companies need to have a different system when preparing external reports. What are the differences between Absorption costing and ABC? There are many differences between absorption costing and activity based costing. Difference in Approach One of such differences is the way it approached. Absorption costing allocates costs to product units, whereas activity based costing traces the costs of product units. Absorption costing is the traditional cost accounting method that focuses on the product or service when fixing costs. It works under the simple approach of assigning resources to products or services directly. Activity based costing is a modern cost accounting approach that focuses on activities as the fundamental cost. ABC presumes that products or services consume activities, and activities consume resources. It thus, works to convert indirect costs into direct costs. Difference in Methodology Absorption costing divides equally the fixed overhead costs with the number of product units whereas activity based costing identifies the actual proportion of fixed overheads costs incurred by the product unit. Comparing absorption costing and activity based costing, the latter follows a more scientific approach. Price fixation in absorption costing depends on the inventory. The higher the inventory, the lower the product cost and lower the inventory; or the higher per-product cost. Price fixation in activity based costing bases calculations to derive the actual overheads incurred on a unit, and does not vary with change in inventory levels. Activity based costing, however, faces serious challenges in practical application, for appropriating some of the fixed overheads such as the chief executives salary on a per-product usage basis, is next to impossible. Moreover, process of data collection, data entry, and  data analysis required  to divide the fixed overhead costs among units based on usage, requires substantial resources and remains costly to maintain. Absorption costing that divides all fixed overhead costs with the number of units produced is a simple and easy approach and free from such complexities. Legal Validity Absorption costing complies with the  generally accepted accounting principles  (GAAP) whereas the  Financial  Accounting Standards Board (FASB) and Internal Revenue Service (IRS) do not accept ABC for externally published financial statements. Firms that follow activity based costing, therefore, need to maintain two cost systems and accounting books, one for internal use, and another for external reports, filings, and statutory compliance. Difference in Scope Absorption costing helps ascertain the overall profitability or efficiency of the manufacturing system but fails to provide the real cost of individual product units. Activity based costing mirrors the functioning of the  enterprise  and contributes to strategic decision-making processes. ABC provides the real cost of individual product units and, thereby, helps identify inefficient or non-profitable products that eat into the profitability of other highly profitable products. ABC also helps price products equitably, allowing breaking down of product or service into sub-components or offering top ups based on customer needs. Comparing absorption costing and activity based costing, activity based costing improves the quality of management accounting information, especially in large and multi-product operations where conventional overhead allocation methods such as absorption costing may produce misleading results. Absorption costing, however, remains more suitable for small firms and  enterprises  with homogeneous products or services. Recommendation and implementation I recommend to introduce activity based costing system as its more suitable for the public service industry.

Managing Change Project of British Airways

Managing Change Project of British Airways This report contains the idea of organizational change. This change is wide and not smaller changes like adding a new person, structural change and management processes, innovation of new products new techniques and merges (cross border or etc). Change is caused to achieve a goal. Background of British Airways: The largest international scheduled airline of UK in British airways it was introduced on 25 August, 1919. Aircraft Transport and Travel limited (ATT) is the forerunner company of British Airways. Aircraft Transport and Travel limited introduced the worlds first daily international, scheduled or service between London and Paris. That flight was operated by a single engine de Havilland DH4A biplane. It took off from Hounslow Health which is near to success or companys current Health row base. This flight took off with single passenger and cargo including newspapers, Devonshire cream and grouse. Changes in British Airways: The top and head management of BA caused a big change in 2005. BA was awarded SKYTRAX and OAG airline of the year 2006 2007. BA gained the Western Europe Award 2007to be the best airline. BA also bagged best Trans Atlantic Airline Award in 2007. The management BA proclaimed changes and established Health row Terminal 5 for the use of BA mainly. The cost of its foundation is 403 billion pound. Queen Elizabeth inaugurated it officially on 14-03-2008. The passengers started to use the facility from 27-03-2008. Problems: Staffs are deprived of car parking facility. Space has become very short. People have to line up for a long for security check works are delayed. Baggage Handling system does not function well. Belts that are used to carry bags are clogged. Levels of British Airways change: British Airways had a revolutionary change. It was planned a dominating strategy. Characteristics: The change in the BA redefined existing parameters. There is a change in organization structure and technology of BA. Objectives of change: Changes are occurred to encourage the individuals to think and crate something new. To make a competitive attitude in them to face the global economic and market environment, these changes are required. The passengers are provided with good services by this change. BA has changed the internal and external culture of the organization. BA has introduced providing continental food to the passengers increased sales. To survive in the market they started new technology and packages. BA wants to recruit individuals who have thorough knowledge of managerial and technological skills that can create a great impact on their personality and character. To increase unit production, individuals are encouraged to be a leader to take responsibility efficiently. The change has been occurred to cause a paradigm shift by creating a dynamic and positive learning atmosphere and changing our corporate culture. The change helps BA to adjust with knowledge based economy. To make the staff Knowledge workers they are provided with basic conceptual training and latest managerial concepts skills. Changes help them to take the challenges of modern business. The purpose of BA training MBA programmed is to develop an individual by applying the training thoroughly. P2. Organizational Structure of British airways The function of British Airways is centralized. The policy and strategy of BA are made by the group of chair man and board directories. They also bring about changes in the organization. Chief Executive Willie Walsh Customer and Operations Executive Julia Simpson Reporting to the Chief Executive Roger Maynard Management Board Silla Maizey Source: www.britishairways.org The above mentioned people are involved in planning strategies and responsible to carry the policies into effect in the organization and begin the new development in aviation industry (new air buses, bringing new ideas, downsizing in a large scale etc) in British airways in this competitive and challenging atmosphere BA is taking internal and external challenges by which it occupied the headlines of Britain Media. Strength of Beauracratic organization at British Airways: The upper level of the management has full control over the firm and hence led to better monitoring procedure. The decision is taken by the wise people of the company. With the better decision of the organization the growth is properly directed. Weakness of Beauracratic organization at British Airways: The primary disadvantage of this organization is that it lacks innovation within the organization as the subordinates are not taking part in the decision making procedure. Due to less involvement in the participation procedure the employment gets de motivated and hence less productive within the system Hr cannot utilize the creativity of the systems employees and hence less improvement in the growth of the employee P3. Alternative forms of Organizational development Mechanistic Organization: The structure of the organization is strong and checked tightly The atmosphere is highly specialized Rigid departmentalization Narrow periods of control High formalization Limited information network Advantages: Mechanistic organizational structures make the complex and tough tasks easy in complex environment. Every employee is trained for a particular task that is why his contribution to the companys output is not huge. The senior level managers are giving importance on developing technical processes to decide the way of performing the tasks. New stone cutters Bridge construction or daily operations at MTR can be mentioned as example. Disadvantages: Being rigid and static Mechanistic Organizational Structure often creates obstruction in the change in environmental situations and slows the advancement, of the company. This structure does not cope with highly competitive markets like telecommunication market segment. Mechanistic structure does not function with the highly skilled professionals workforce. Organic Organization: This structure is highly flexible and changeable Non standardized jobs The structure is based on fluid team The supervision of this structure is direct but little The rules of this structure is minimal and formal This structure has an open communication network Advantages: Organic management structure is suitable at the time when the work environment is very uncertain and unstable there is a lot of swift changing situations in market conditions. It is also suitable to the enabled and empowered workforce to make decisions for solving problems. An example would be professional consulting forms. Disadvantages: Organic structure cannot adjust with the critical situation of Organization. It cannot work in large firm. This structure fails to help the company when an effective implementation strategy is dependent on the ability of managers to have an advice in decision making process. Transferring the structure into Decentralized: From Centralized To Decentralized Form Function driven Purpose driven Closed Open Parts Whole Top down hierarchical Local focus Controlled Empowered Corporate Boundary less Centralized Distributed/ Networked Departmentalized Connected Sameness Diversity Stability Growth/ Change P4. Reason of change at British Airways The chairman and board of direction of the British Airways are trying to downsize in the organization to develop the organization future and reputation and fame against its competitors. Though for the last few decades they had enviable place in the market but in the recent years they occupy 15 percent of the market of high competition with other international airlines. So they should bring about a huge and meaningful change in British Airways the main focus to change variable are followed:- Reduction in cabin crew Internal and External change Financial losses Drop in profit Increased competition Loss of Market Share Technological development Cultural change Factors Forcing change: British Airways are being pressurized over the last few years both internally and externally. So the group of chairman and Board of director have decided to bring some chapters like ® BA commenced a new dimension in lieu of standing still; a new corporate identity was introduced, heralding an E6 billion development program and new strategic direction. Change internal and external culture Cost must be cut down Technology should be changed (new interior design, Wi-Fi, comfortable seats) Increased competition Changing market Inner Factors forcing change: A formal research can identify the internal factors that force to create a change in organization. Strength: To get over the difficulties the Organization requires strength which helps to take position in the co0mpetitve market at the time of changing the focus of the company. Weakness: The technological and cultural change can resolve weakness. If there is a weakness in Companys product service, Company should change it as in automobile industry. The weakness in Organization Motivates to change. Threats: A company generally faces two kinds of threats like threats from competitors and alternative product which compel a company to react. External Forcing change: The external factors that create change in an organization are: Economic: If an economic crisis is created all over the world it will force to cut down the cost of business travel. Fluctuation in oil prices affected consumer spending for 13 years in the age of more acute competition market and BA, for continuing the long term business reduced capacity slightly during zoos on a recession plan. Political: Sufficient security measures must be taken by BAS to attract passengers confidence and trust because of the threats of miscreants in the past. Social: Elder generations have a lot of time to spend on international travel. So a change in cultural stage is necessary for potential opportunity for growth. Environmental/Air quality: The improving air quality and noise impact on local communities around the airport are significant issues (implementation of climate changing bill) Resistance against change: British Airways was obstructed by union, Government department of labour and development, local and Environmental NGO who gave the high pressure. Union was displeased with down rising decision of company. Union called for a strike. Many people are unaware of the importance of change. Often there are disagreeing goals in the company. Costs should be reduced to increase resources and to achieve change. Organizational change often creates an adverse situation in case of how the members want to do anything. So literature discusses most of the organizational change. P5. Evaluation of change management at British airways:- Types of changes: Engineering, design, structure, new aircraft and new technology equipment are the types of issues that are to be changed. Change in Technology: Technological changes are required in the company to improve both attributes of organic and mechanic conditions to acquire creativeness and effectiveness. Two kinds of planning are:- Task planning: The requirement of organization can be met by suitable premises. Layout planning: An organization should consider their workplace, equipment, workflow, staff, process as well as health and safety requirement in regard to competition. Being one of greatest airlines of world British Airways target to be an undisputed leader of travel world and it enjoys their growth from the year 2002. They recorded 8340 million euro beside of a very little 110 million loss. They provide proper environment to ensure their position in the airline industry. They concede 360 aircrafts which travel 270 destinations of 97 countries. In the way to their rises they also experienced lots of obstacle during their growth. Political conflict among countries was the major threats for them. After 9/11 many people turn down their plan for travel in team for lives regularly. Thus the demand for their service decline they face eco nominal crisis. Though it is big concern but cannot put down it. Due to recession in the industry, many of the organization choose for bankruptcy an employee cut off along with downsizing. But British airways choose to cut down expenses cutting down workforce. They cut down almost 73000 jobs averaging 23% between august 2001 March 2004. The industry sells the effects of Iraqi war also in 2003. During crisis, company seeks help of corporate to bring them out of dark. Thus they put the whole matter their late depending upon the leaders decision. Leaders have to pay huge role, to make them out of really threatening crisis. This asks a question mark of how they would treat their followers the way they will follow. Thus finally its the matters of determination of leader who have to contribute to make business organization improve led to the success. P6. BPR model of Change management Companies are using this model for the change management process for coping with the environmental changes Develop business vision process objectives: Through a business vision with particular business objective like cost reduction BPR is driven. It also implies quality output improvement, reduction of time work life quality as well as empowerment learning. Identify processes to be: By using high impact approach most firms focused on the major processes as well conflict with vision of business. Only small number of organization use Exhaustive approaches for identification at all processes of an organization the use them in sequence of redesign urgency. Understand measurement of Existing process: Measurement understanding at existing processes is done by redesigning them. Problem must be understood to avoid repetition. In addition measurement needs accuracy for future development. Identify IT Levels: It involves them improving coordination information network across functional ling units in larger scale. It allows in independence in task management. It can also develop process designing. So, it performs the role of redesign at early stage. Design Build a prototype of the new process:- At the end of the ongoing process the actual design cannot be found. It shows prototype view with gradual expectation management. The important factors to reconcile prototype generation process design by using it as a tool of design. Understanding creating design criteria is important. Through agreement between stakeholder owner the prototypes of process is changed as well as initiative for organizational redesign is taken. Implementation of it is done in pilot basis, will regular examination of problems achievement of objective. Modification is important. It the approach get acceptance from all then it came in to implementation. The current state future of Reengineering:- By the year 1990; many concern adopt for reengineering. Around 30 billion US$ was spent for reengineering of American business firm within 1995 and 1996. It has opened a wide range of results, some of the used get large cost reduction, greater profit throughout benefit. In many cases IT plays the most important role, in redesign of process. With lots of innovative steps of IT application make huge difference in redesigning. P7. Implementation procedure of Change management at British airways: Strategy and Implementation of /technology change: British airways management conducted a research about passengers to fulfill the international standard of facilities in Terminal 5 and reliability of seats and inside atmosphere of aircrafts before starting new aircraft and construction of terminal5. If the new staff is trained success can be attained quickly. Significant environment can be improved by replacing Airbuses. Planning creates controversy in starting new technology policy. The created problem should be identified and purpose must be transparent. Other Plans for implementation Education: the employee must educate properly in order to cope with the organizational changes that has occurred within British Airways to have a proper knowledge about the change management. Chipping in: the employee must take part in the decision making and problem solving procedure at British Airways Stake holders involvement: The stake holders should be provided with proper feedback about the management change that has taken place with British airways. Communication: A transparent communication will led to better implementation procedure and this will facilitate proper negotiation procedure within the organization Recommendation: There are different processes of training programs which adopts new technology and help the company to attain success. People can easily communicate with each other if the structure of the company is divided into several parts. To break the bureaucratic system power must be given away in hierarchy level. To create a change in the organization an experienced consultant can be applied. The company should get more feedback from its employees so that it can be able to understand the problem and take decision to resolve it. Employee should work altogether in team to manage the change. Contingency Plan:- Strong business rational with develop business plan increasing of employee satisfaction is needed. Proper effective involvement of employee plays key role for change. Vision leadership: Proper commitment from leaders guidance from link manager help the change agenda to follow the organization. Empowerment: Employment of maximum eligible employee develops the productivity as well as progress. Charging of working environment involving culture management of people develop performance of business also improve the quality of employees lives Conclusion: In short, I want to explain the way an organization uses to make effective changes in supporting local communities in the countries where British Airways functions effectively. The changes effectively impact on technology and also in increasing the performance of Airline. These changes can bring apart the improvement of new market culture. These changes can be applied to highlight areas where marketing strategy requires reappearing, especially in design range and distribution channels. British Airways supports more than 100 local communities as well as many smaller programmers held both in UK and in other countries.

The Purpose of Sati in Jane Eyre Essay -- Jane Eyre Essays

The general image of Sati and the reasoning that surrounded it filled the Western imagination with repulsion as well as admiration. In the nineteenth century, Westerners publishing diaries of their travels always included their experiences when viewing Sati. Although these travelers, usually men, watched with horror, they also admired the courage and the dignity of the women involved (Hawley 3). What was known in England of Sati was from the accounts of the colonial officials and travelers who witnessed it (Courtright 28). It would not surprise one to assume that Charlotte Bronte, in her drive for knowledge and her stand on women's freedom, would have taken an interest in such an act; and indeed she incorporates it in Jane Eyre. In 1829, the British government prohibited the act of Sati. Twenty years later, Charlotte Bronte presents a text in which she presents the "topos of feminism in imperialism" (Perera 80). With the use of the custom of Sati, Charlotte Bronte writes a novel whic h coveys the contrast between the east and the west, the old and the new, revealed sexuality and repressed sexuality. The two characters, Jane and Bertha, each represent a different region; while Bertha represents the East and the ancient, Jane represents the new and the modern. Dorothy K. Stein finds that Sati was a motif used for feminist discussions in Victorian England: [Sati] did not occur in England, but many manifestations of the attitudes and anxieties underlying the practice did. Nineteenth-century respectability in both England and India divided women into exalted and degraded classes, not only on basis of actual or imputed sexual behavior, but also on the basis of whether that behavior was at all times controlled and supervised, pref... ... the anger that she had expressed as a young girl, due to the fact that her society does not accept it. This anger that she once held inside is prevelant in Bertha's act. It is in the Red Room that Jane "became increasingly alive with bristling energy, feelings, and sensations, and with all sorts of terrifying amorphous matter and invisible phantoms" (Knapp 146). This igniting energy and flow of feelings, are very similar to those that Bertha realises at Thornfield. With the death of Bertha, Jane is now able to live with the man she loves. Bertha's death precedes a successful union between Rochester and Jane. When they are finally reunited, they are equal (Showalter 122). When Rochester and Jane finally get together, their relationship succeeds due to the fact that he has learned how it feels to be helpless and how to accept the help of a woman (Showalter 122). The Purpose of Sati in Jane Eyre Essay -- Jane Eyre Essays The general image of Sati and the reasoning that surrounded it filled the Western imagination with repulsion as well as admiration. In the nineteenth century, Westerners publishing diaries of their travels always included their experiences when viewing Sati. Although these travelers, usually men, watched with horror, they also admired the courage and the dignity of the women involved (Hawley 3). What was known in England of Sati was from the accounts of the colonial officials and travelers who witnessed it (Courtright 28). It would not surprise one to assume that Charlotte Bronte, in her drive for knowledge and her stand on women's freedom, would have taken an interest in such an act; and indeed she incorporates it in Jane Eyre. In 1829, the British government prohibited the act of Sati. Twenty years later, Charlotte Bronte presents a text in which she presents the "topos of feminism in imperialism" (Perera 80). With the use of the custom of Sati, Charlotte Bronte writes a novel whic h coveys the contrast between the east and the west, the old and the new, revealed sexuality and repressed sexuality. The two characters, Jane and Bertha, each represent a different region; while Bertha represents the East and the ancient, Jane represents the new and the modern. Dorothy K. Stein finds that Sati was a motif used for feminist discussions in Victorian England: [Sati] did not occur in England, but many manifestations of the attitudes and anxieties underlying the practice did. Nineteenth-century respectability in both England and India divided women into exalted and degraded classes, not only on basis of actual or imputed sexual behavior, but also on the basis of whether that behavior was at all times controlled and supervised, pref... ... the anger that she had expressed as a young girl, due to the fact that her society does not accept it. This anger that she once held inside is prevelant in Bertha's act. It is in the Red Room that Jane "became increasingly alive with bristling energy, feelings, and sensations, and with all sorts of terrifying amorphous matter and invisible phantoms" (Knapp 146). This igniting energy and flow of feelings, are very similar to those that Bertha realises at Thornfield. With the death of Bertha, Jane is now able to live with the man she loves. Bertha's death precedes a successful union between Rochester and Jane. When they are finally reunited, they are equal (Showalter 122). When Rochester and Jane finally get together, their relationship succeeds due to the fact that he has learned how it feels to be helpless and how to accept the help of a woman (Showalter 122).

When Modernist Tools Go PoMo Essay -- Internet Style Essays

When Modernist Tools Go PoMo Since the internet is a tool largely founded in modernist thought it possesses the ability to eradicate social and historical diversity of style in composition. However, due to the shift of thought entailed in Postmodernism, and the fact that making a website grows easier every day, the shift towards global uniformity of style might be slowing or even reversing. A variety of examples support the argument that the internet is, in fact, not restricting or reducing the development of diversity within composition, but rather is promoting diversity and enforcing the Postmodernist concept of a convoluted reality that defies attempts at classification. To fully understand the assertions made it is important to understand the differences between Modernist and Postmodernist thought, and to know what is meant by cultural and historical diversity of style in composition. Simply put, Modernist theory states that the ideal form is that of a machine. To Modernists, everything is seen in terms of the machine; everything can be observed within the extent of means for conversion of an input or stimulus to an output or reaction. Once viewed this way, the essence of all objects lies in their utilitarian function, and once utilitarianism is the standard by which all things are measured the need for diversity is non-existent. Then, when the assertion is made and substantiated that the internet is in essence a product of this mindset , it can be seen how it can be considered a tool facilitating standardization and the formation of a single universal style for composition. The purpose of this destruction of diversity is for utilitarian efficiency and common understanding. Postmodernism is best understood as ... ...ons. The goal of these sites is stated to be the opposite of what is considered the correct or standard style of composition, and so they fall under the concept of taboo sites that do not conform to standards. Ultimately, the internet is different from the previous forms of mass communication because it exists in a different social context. Thus, it is evident that the internet is considerably more Postmodernist in nature, despite the fact that it is steeped in Modernist foundations of organization and intent. Due to the internet’s origins in Modernist thought it definitely possesses the capabilities to further the Modernist concept of an absolute standardization of style in composition. But as long as the internet remains easily accessible to the general public and open as a forum for international interaction the possibilities for diversity of style are endless.

Cancer :: essays research papers fc

Cancer My friend, Matt, was diagnosed with cancer in May 2002. I was shocked when Matt’s girlfriend, Amber, told me that he had cancer, because Matt was only twenty-three years old when diagnosed. The type of cancer Matt has is called Leukemia, which is cancer of the white blood cells. This cancer starts in the bone marrow but can then spread to the blood, lymph nodes, the spleen, liver, central nervous system and other organs. Cancer affects many people each year including my grandmother who had cancer and now one of my close friends.   Ã‚  Ã‚  Ã‚  Ã‚  The type of Leukemia Matt has is Acute Lymphoblastic Leukemia (ALL), which causes his body many problems. Matt’s first symptoms of Leukemia started with him filling weak and fatigued, looking pale faced, and vomiting on occasion. Matt’s mother is a nurse at the Aiken Hospital, ambling her to know that something was seriously wrong with Matt. Matt’s mom took him to the Aiken Hospital where he was later diagnosed with Leukemia. Matt’s family and friends were shocked to find out he had this disease because of his young age. This is a disease that occurs most commonly in young children, but also affects adults. The doctors have no idea how Matt became infected with cancer. Some risk factors for some cases of cancer are smoking, exposure to massive amounts of radiation, and drugs used for the treatment of other cancers. Leukemia cells in the Acute Leukemia grow rapidly and require therapy right away (Veritas Medicine). This type of disease i s hard on the body because it affects the blood cells. Bone Marrow is the soft, spongy, inner part of bones (American Cancer Society). All of the different types of blood cells are made in the bone marrow. Bone marrow is made up of blood-forming cells, fat cells, and tissues that aid the growth of blood cells (American Cancer Society). The two types of blood cells are white and red blood cells. White blood cells (leukocytes) help defend the body against germs—viruses and bacteria (American Cancer Society). Red blood cells carry oxygen from the lungs to all other tissues of the body(American Cancer Society). They also carry away carbon dioxide. Matt began to have a shortage of red blood cells, which caused his weakness.   Ã‚  Ã‚  Ã‚  Ã‚  Since Matt had this type of disease that grows rapidly his mom had to take him to a hospital in Charleston, South Carolina immediately.

The Return: Shadow Souls Chapter 8

As they hastened from the car to the secluded motel room, Elena had to put pressure on her legs to keep them steady under her. As soon as the door to the room slammed shut, with the storm more or less outside and her own stiff and aching body inside, she headed for the bathroom without even turning on a light. Her clothes and hair and feet were all damp. The fluorescent lights of the bathroom seemed too bright after the darkness of the night and the storm. Or maybe it was the beginning of her learning to circulate her Power. That had certainly been a surprise. Damon hadn't even been touching her, but the shock she had felt still reverberated inside her. And as for the feeling of having her Power manipulated from outside her body, well, there just weren't words. It had been a breathtaking experience, all right. Even now just thinking about it made her knees tremble. But it was more clear than ever that Damon wanted nothing to do with her. Elena confronted her own image in the mirror and winced. Yes, she looked like a drowned rat that had been dragged backward a mile through the gutter. Her hair was damp, turning its silky waves into tiny wisps of curls all around her head and face; she was as white as an invalid, and her blue eyes were staring out of the pinched and exhausted face of a child. For just a moment she remembered being in even worse shape a few days – yes, it was only days – ago, and having Damon treat her with the utmost gentleness, as if her bedraggled appearance had meant nothing to him. But those memories had been taken from Damon by Shinichi, and it was too much to hope that that might have been his real state of mind. It had been†¦whim†¦like all his other whims. Furious at Damon – and at herself for the prickling behind her eyes she felt – Elena turned away from the mirror. The past was the past. She had no idea why Damon had suddenly decided to start jerking away from her touch, or to look at her with the hard cold eyes of a predator. Something had caused him to hate her, to barely be able to sit in the car with her. And whatever it was, Elena had to learn to ignore it, because if Damon left, she would have no chance of finding Stefan. Stefan. At last her trembling heart could find rest in thinking of Stefan. He wouldn't care what she looked like: his sole concern would be for her well-being. Elena shut her eyes as she turned on the hot water in the tub and stripped off her clammy clothes, basking in her imagination of Stefan's love and approval. The motel had provided a small plastic bottle of bubblebath, but Elena left it alone. She'd brought her own translucent-gold bag of vanilla bath crystals in her duffel bag, and this was the first chance she'd had to use it. Carefully, she shook about a third of the beribboned bag's crystals into the rapidly filling tub and was rewarded with a steamy blast of vanilla, which she drew into her lungs gratefully. A few minutes later, Elena was shoulder deep in hot water covered with a vanilla-scented foam. Her eyes were shut and the warmth was soaking into her body. The softly disintegrating salts were easing away all pain. These weren't ordinary bath salts. They had no medicinal smell, but they'd been given to her by Stefan's landlady, Mrs. Flowers, who was a genteel elderly white witch. Mrs. Flowers's herbal recipes were her specialty, and right now Elena would swear that she could feel all the tension of the last few days being actively sucked out of her body and gently soothed away. Oh, this was just what she had needed. Elena had never appreciated a bath like this before. Now, there's just one thing, she told herself firmly, as she inhaled breath after delicious breath of vanilla steam. You asked Mrs. Flowers for bath salts that would relax you, but you cannot fall asleep here. You'll drown, and you already know what that feels like. Been there, done that, didn't even have to buy the shroud. But even now Elena's thoughts were dimmer and more fragmented, as the hot water continued to relax her muscles, and the vanilla scent swirled around her head. She was losing continuity, her mind drifting off into daydreams†¦. She was giving herself to the heat and the luxury of not having to do anything at all†¦. She was asleep. In her dream, she was moving briskly. It was only half-light, but she could tell somehow that she was skimming downward through deep gray mist. What worried her was that she seemed to be surrounded by arguing voices, and they were arguing about her. â€Å"A second chance? I've spoken to her about it.† â€Å"She won't remember anything.† â€Å"It doesn't matter whether she remembers. Everything will remain inside her, if unawakened.† â€Å"It will germinate inside her†¦until the time is right.† Elena had no idea what any of it meant. And then this mist was thinning, and clouds were making way for her, and she was drifting down, more and more slowly, until she was deposited gently on a ground covered with pine needles. The voices were gone. She was lying on a forest floor, but she wasn't naked. She was wearing her prettiest nightgown, the one with real Valenciennes lace. She was listening to the tiny night sounds all around her when suddenly her aura reacted in a way that it never had before. It told her someone was coming. Someone who brought a sense of safety in warm earthen hues, in soft rose colors and deep, blue violets that enfolded her even before the person arrived. These were†¦someone's†¦feelings about herself. And behind the love and soothing concern she experienced, there were deep forest greens, shafts of warm gold, and a mysterious tinge of translucency, like a waterfall that sparkled as it fell and foamed like diamonds around her. Elena, a voice whispered. Elena. This was so familiar†¦. Elena. Elena. She knew this†¦. Elena, my angel. It meant love. Even as Elena was sitting up and turning in her dream, she was holding out her arms. This person belonged with her. He was her magic, her solace, her best-beloved. It didn't matter how he'd gotten there, or what had happened before. He was her soul's eternal mate. And then†¦ Strong arms holding her tenderly†¦ A warm body close to hers†¦ Sweet kisses†¦ Many, many times†¦ This familiar feeling as she melted into his embrace†¦ He was so gentle, but almost fierce in his love for her. He had vowed not to kill, but he would kill to save her. She was his most precious thing in all the world†¦. Any sacrifice would be worth it if she were safe and free. His life meant nothing without her, so he would gladly give it, laughing and kissing his hand to her with his last breath. Elena breathed in the wonderful autumn-leaves scent of his sweater and was comforted. Like a baby, she allowed herself to be soothed by simple familiar odors, by the feeling of her cheek against his shoulder and the wonder of the two of them breathing together in synchronicity. When she tried to put a name to this miracle, it was at the front of her mind. Stefan†¦ Elena didn't even need to look up at his face to know that Stefan's leaf-green eyes would be dancing like the waters of a small pond ruffled by wind and sparkling with a thousand different points of light. She buried her head in his neck, afraid somehow to let go of him, although she couldn't remember why. I don't know how I got here, she told him nonverbally. In fact, she didn't remember anything before this, before awakening to his call, only jumbled images. It doesn't matter. I'm with you. Fear seized her. This isn't†¦just a dream, is it? No dream is just a dream. And I'm with you always. But how did we get here? Shhh. You're tired. I'll hold you up. On my life, I swear it. Just rest. Let me hold you just once. Just once? But†¦ But now Elena felt worried and dazed, and she had to let her head fall backward, had to see Stefan's face. She tilted her chin back and found herself meeting laughing eyes of an infinite darkness in a chiseled, pale, and proudly handsome face. She almost cried out in horror. Hush. Hush, angel. Damon! The dark eyes that met hers were full of love and joy. Who else? How dare you – how did you get here? Elena was more and more confused. I don't belong anywhere, Damon pointed out, suddenly sounding sad. You know I'll always be with you. I do not; I do not – give Stefan back to me! But it was too late. Elena was aware of the sound of water trickling and of tepid liquid sloshing around her. She woke up just in time to keep her head from going underwater in the bathtub. A dream†¦ She felt much more flexible and easy in her body, but she couldn't help feeling saddened by the dream. It hadn't been an out of body experience, either – it had been a simple, crazy, mixed-up, dream of her own. I don't belong anywhere. I'll always be with you. Now what was gibberish like that supposed to mean? But something inside Elena trembled, even as she remembered it. She hastily changed – not into a Valenciennes lace nightgown, but into a gray and black sweat suit. When she emerged, she was feeling overtired and prickly and ready to start a fight if Damon gave any sign of having picked up on her sleeping thoughts. But Damon didn't. Elena saw a bed, managed to focus on it, stumbled toward it and collapsed, flopping down on pillows that sank unsatisfactorily beneath her head. Elena liked her pillows firm. For a few moments she lay, savoring her after-bath sensations, as her skin gradually cooled – and her head cooled as well. As far as she could tell, Damon was standing in exactly the same position as he had taken up when they'd entered the room. And he was still as silent as he had been since the morning. Finally, to get it over with, she spoke to him. And being Elena, she went straight to the heart of the problem. â€Å"What's wrong, Damon?† â€Å"Nothing.† Damon stared out the window, pretending to be engrossed in something beyond the glass. â€Å"What nothing?† Damon shook his head. But somehow, his turned back eloquently conveyed his opinion of this motel room. Elena examined the room with the too-bright vision of someone who has forced their body beyond its limits. She contemplated beige walls, beige carpet, a beige armchair, a beige desk, and of course, a beige bedspread. Even Damon couldn't reject a room on the grounds that it doesn't match his basic black, she thought, and then: oh, I'm tired. And bewildered. And scared. And†¦incredibly stupid. There's only one bed in here. I'm lying on it. â€Å"Damon†¦Ã¢â‚¬  With an effort, she sat up. â€Å"What do you want? There's a chair. I can sleep on the chair.† He half turned, and she saw in the movement that he wasn't annoyed or playing games. He was furious. It was all there in the faster-than-the-human-eye-could-follow assassin's spin and the complete muscular control that stilled it almost before it had begun. Damon with his sudden movements and his frightening stillness. He was looking out the window again, body poised as always for†¦something. Right now it looked poised to jump through glass to get outside. â€Å"Vampires don't need sleep,† he said in a voice icier and more controlled than she'd heard since Matt had left them. That gave her the energy to get off the bed. â€Å"You know I know that's a lie.† â€Å"Take the bed, Elena. Go to sleep.† But his voice was the same. She would have expected a flat, weary command. Damon sounded more tense, more controlled than ever. More shaken than ever. Her eyelids sank. â€Å"Is this about Matt?† â€Å"No.† â€Å"Is it about Shinichi?† â€Å"No!† Aha. â€Å"It is, isn't it? You're afraid that Shinichi will get past all your defenses and possess you again. Aren't you?† â€Å"Go to bed, Elena,† Damon said tonelessly. He was still shutting her out as completely as if she weren't there. Elena got mad. â€Å"What does it take to show you that I trust you? I'm traveling all alone with you, without any idea where we're really going. I'm trusting you with Stefan's life.† Elena was behind Damon now, on the beige carpet which smelled like†¦nothing, like boiled water. Not even like dust. Her words were the dust. There was something about them that sounded hollow, wrong. They were the truth – but they weren't getting through to Damon†¦. Elena sighed. Touching Damon unexpectedly was always a tricky business, with all the risks of setting off murderous instinct by accident, even when he wasn't possessed. She reached out, now, very carefully, to put her fingertips on the elbow of his leather jacket. She spoke as precisely and unemotionally as she could. â€Å"You also know that I have other senses now than the usual five. How many times do I have to say it, Damon? I know it wasn't you torturing me and Matt last week.† Despite herself, Elena heard a certain pleading in her own voice. â€Å"I know that you've protected me on this trip when I was in danger, even killing for me. That means – a lot to me. You may say you don't believe in the human sentiment of forgiveness, but I don't think you've forgotten it. And when you know that there is nothing to forgive in the first place – â€Å" â€Å"This has absolutely nothing to do with last week!† The change in his voice – the force in it – hit Elena like a whiplash. It hurt†¦and it frightened her. Damon was serious. He was also under some dreadful strain, not completely unlike that of fighting off Shinichi's possession, but different. â€Å"Damon†¦Ã¢â‚¬  â€Å"Leave me alone!† Now, where have I heard something like that before? Befuddled, her heart pounding, Elena groped through memories. Oh, yes. Stefan. Stefan when they had first been in his room together, when he was afraid to love her. When he was sure he would cause her to be damned if he showed he cared. Could Damon be that much like the brother he always mocked? â€Å"At least turn around and talk with me face-to-face.† â€Å"Elena.† It was a whisper, but it sounded as if Damon couldn't summon up his usual silky menace. â€Å"Go to bed. Go to hell. Go anywhere, but stay away from me.† â€Å"You're so good at that, aren't you?† Elena's own voice was cold now. Recklessly, angrily, she moved in even closer. â€Å"At pushing people away. But I know that you haven't fed this evening. There's nothing else you want from me, and you can't do the starving-martyr bit half as well as Stefan – â€Å" Elena had spoken knowing that her words were guaranteed to incite a response of some kind, but Damon's usual response to this sort of thing was to lounge against something and pretend not to have heard. What happened instead was completely outside the range of her experience. Damon whirled, caught her precisely, held her locked in an unbreakable grip. Then, with a swoop of his head like a falcon on a mouse, he kissed her. He was more than strong enough to hold her still without hurting her. The kiss was hard and long and for quite a while Elena resisted out of sheer instinct. Damon's body was cool against hers, which was still warm and damp from the bath. The way he was holding her – if she put enough pressure on those particular points, it would hurt her possibly seriously. And then – she knew – he would release her. But did she really know what she knew? Was she prepared to break a bone to test it? He was stroking her hair, which was so unfair, curling the ends and crushing them in his fingers†¦just hours after he'd taught her to feel things to the tips of her hair. He knew her weak spots. Not just every woman's weak spots. He knew hers; he knew how to make her want to cry out in pleasure and how to soothe her. There was nothing to do but test her theory and maybe break a bone. She would not submit when she had not invited him. She would not! But then she remembered her curiosity about the little boy and the great stone boulder, and she deliberately opened her mind to Damon's. He fell into the trap of his own making. As soon as their minds connected there were something like fireworks. Explosions. Rockets. Stars going nova. Elena set her mind to ignoring her body and began looking for the boulder. It was deep, deep inside the most locked-off part of his brain. Deep in the eternal darkness that slept there. But Elena seemed to have brought a searchlight with her. Wherever she turned, dark festoons of cobwebs fell and heavy-looking stone arches crumbled and fell to the ground. â€Å"Don't worry,† Elena found herself saying. â€Å"The light won't do that to you! You don't have to live down here. I'll show you the beauty of the light.† What am I saying? Elena wondered even as the words left her lips. How can I promise him – and maybe he likes living here in the dark! But in the next second she had come much closer to the little boy, close enough to see his pale, wondering face. â€Å"You came again,† he said, as if it were a miracle. â€Å"You said you would come, and you did!† That brought down all Elena's barriers at once. She knelt, and pulling the chains to their utmost length, took him on her lap. â€Å"Are you glad that I came back?† she asked gently. She was already stroking his hair smooth. â€Å"Oh, yes!† It was a cry, and it frightened Elena almost as much as it pleased her. â€Å"You're the nicest person I've ever – the most beautiful thing I ever – â€Å" â€Å"Hush,† Elena told him, â€Å"hush. There's got to be some way to warm you up.† â€Å"It's the iron,† the child said humbly. â€Å"Iron keeps me weak and cold. But it has to be iron; otherwise he wouldn't be able to control me.† â€Å"I see,† Elena said grimly. She was beginning to get a grasp on what kind of relationship Damon had with this little boy. For a moment, on a hunch, she took two lengths of iron in her hands and tried to tear them apart. Elena had super-light here; why not superpowers? But all that happened was that she twisted and turned the length for nothing, and finally cut the web of her finger against an iron burr. â€Å"Oh!† The boy's huge dark eyes fixed on the dark bead of blood. He stared as if he were fascinated – and afraid. â€Å"Do you want it?† Elena held out the hand to him uncertainly. What a poor scrap of a creature to be coveting other people's blood, she thought. He nodded timidly as if he were sure she'd be angry. But Elena just smiled and he reverently held her finger and took the whole globe of blood at once, closing his lips like a kiss. As he lifted his head, he seemed to have a tinge more color in his pale face. â€Å"You told me Damon keeps you here,† she said, holding him again and feeling heat being sucked from her into his cold body. â€Å"Can you tell me why?† The child was still licking his lips, but he turned his face toward her immediately and said, â€Å"I'm the Warden of Secrets. But† – sadly – â€Å"the Secrets have gotten so big that even I don't know what they are.† Elena followed the motion of his head from his own small limbs to the iron chain to the huge, metallic ball. She felt a sinking inside herself and a deep pity for such a small warden. And she wondered what on earth could be inside that great stone sphere that Damon was guarding so intently. But she didn't get the chance to ask.

Human Society

In discussion of inhumane treatment, a controversial issue is whether animals are entitled to their rights. While some argue that only humans have rights, others contend that animals should have the same privileges as humans. The author of â€Å"A Change of Heart about Animals,† Jeremy Rifkin, claims that animals should have better treatment. Rifkin rhetorically changes one’s view on this subject without the consent of the reader. Rifkin begins by showing the animals’ human qualities, then giving a counter statement to common objections, and finally ends it by utilizing negative language. Rifkin’s expressive strategy is to note the similarities between animals and humans. Rifkin mentions Koko, a 300-pound gorilla. Koko was able to learn sign language and yet some people never even learn how to communicate in sign language. Rifkin also notes the similarity between rats and humans. He states, â€Å"Recent studies in the brain chemistry of rats show that when they play, their brains release large amounts of dopamine, a petrochemical associated with pleasure and excitement in human beings. Rifkin shows that not only do animals have the ability to learn the things we do, but also have some features that we do. After providing the analogy between the two, Rifkin anticipated that many people would view animals as one of them. The result is that to believe that animals are not any different than us, so they shouldn’t be in the brutal situations they face every day. It also, makes much more likely to accept the statement he makes based on the similarities he provides, that we must work to increase the benevolent treatment of animals. Among Rifkin’s subtly persuasive strategies is to denote the common objections and give a counter statement. Jeremy Rifkin for showing us that science supports what we pet owners and animal rights activists have known in our hearts all along: animals have feelings and abilities not very different from humans. When will more people begin to realize that we share this world with many creatures deserving of our care and respect? Animals have a right to live without being confined, exploited, and tormented.