Friday, November 15, 2019
Deliverance: A Study of Medicaid and Managed Care Essay -- Health Medi
Deliverance: A Study of Medicaid and Managed Care Since the inception of Medicaid in 1965, the program has seen extraordinary growth in expenditures and enrollment. From 1989 to 1992, the increases in Medicaid spending were the largest since the program began in. Enrollment in Medicaid by AFDC families grew from 3.8 million in 1990 to 4.4 million in 1992, almost a nine percent annual increase (Coughlin et al. 1994). During this period, states were also experiencing the effects of a nationwide recession. Rapidly rising expenditure levels stretched revenue streams to their limits. In efforts to save money, states looked primarily at the benefits of managed care, which was becoming a successful delivery and financing system (Ruggie 1996). Medicaid patients had a history of using emergency rooms for problems such as colds, flues, and other minor illnesses. Medicaid paid $75 for an emergency room visit in 1995, but only $29 for a physicianââ¬â¢s office visit (Lutz 1995). Medicaid officials hoped that placing the patient in contact with a primary care physician would encourage the use of preventative medicine, thereby holding down costs. States began Medicaid managed care programs using the AFDC population as guinea pigs. With waivers allowed under Section 1115 of the Social Security Act, states restructured their Medicaid programs (Rotwein et al. 1995). This was the single largest Medicaid innovation of the 1990s (Couglin et al. 1999). Between 1991 and 1996, enrollment of Medicaid clients in managed care increased by a factor of six (Thompson and DiIulio 1998). Many reasons accompanied the assertion that the AFDC population would benefit the most from managed care. The women and children of AFDC could take advantage of the ... ...cience Review 67: 1174-1185. Key, V.O., Jr. 1999, reprinted. Southern Politics in State and Nation. Knoxville: University of Tennessee Press. Lutz, Sandy. 1995. ââ¬Å"For Real Reform, Watch the States.â⬠Modern Healthcare 25: 31- 35. Rotwein, Suzanne, Maria Boulmetis and Paul J. Boben. 1995. ââ¬Å"Medicaid and State Health Care Reform: Process, Programs, and Policy Options.â⬠Health Care Financing Review 16: 105-120. Ruggie, Mary. 1996. Realignments in the Welfare State: Health Policy in the United States, Britain, and Canada. New York: Columbia University Press. Thompson, Frank J., and John J. DiIulio Jr., eds. 1998. Medicaid and Devolution: A View from the States. Washington, D.C.: Brookings Institution Press. Walker, Jack. 1969. ââ¬Å"The Diffusion of Innovations Among the American States.â⬠American Political Science Review 63: 880-899.
Tuesday, November 12, 2019
Acc 561 Week 2 Wiley Plus Assignment E13-5, E13-6, E13-9
E13-5| | The comparative balance sheets of Nike, Inc. are presented here. | NIKE INC. | Comparative Balance Sheets| May 31| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- ($ in millions)| Assets| 2007| 2006| Current assets| $8,076| $7,346| Property, plant, and equipment (net)| 1,678| 1,658| Other assets| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 934| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 866| Total assets| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $10,688| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $9,870| | à | à | Liabilities and Stockholders' Equi ty| | | Current liabilities| $2,584| $2,612| Long-term liabilities| 1,079| 973| Stockholders' equity| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 7,025| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 6,285| Total liabilities and stockholders' equity| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $10,688| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $9,870| | | | | | | | | | Correct. | | à | Complete the horizontal analysis of the balance sheet data for Nike using 2006 as a base. (If amount decreases, use either a negative sign preceding the number, e. g. 45 or parenthesis, e. g. (45). Round all percentages to 1 decimal place, e. g. 12. 5. ) NIKE, INC. | Cond ensed Balance Sheet| December 31| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- ($ in millions)| | à | à | Increase or (Decrease)| | 2007| 2006| Amount| Percentage| Assets| à | à | à | à | Current assets| $8,076| $7,346| $ 730 | 9. 9 %| Property, plant and equipment (net)| 1,678| 1,658| 20 | 1. 2 %| Other assets| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 934| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 866| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 8 | ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 7. 9 %| Total assets| ââ¬âââ¬âââ¬âââ¬â ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $10,688| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $9,870| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $ 818 | ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 8. 3 %| | à | à | à | à | Liabilities and stockholders' equity| | | | | Current liabilities| $2,584| $2,612| $ -28 | -1. 1 %| Long-term liabilities| 1,079| 973| 106 | 10. 9 %| Total stockholders' equity| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 7,025| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- ,28 5| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 740 | ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 11. 8 %| Total liabilities & stockholders' equity| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $10,688| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $9,870| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $ 818 | ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 8. 3 %| | | | | | | | | | | | Correct. | | à | Complete the vertical analysis of the balance sheet data for Nike for 2007. (Round all of the percentages to 1 decimal place, e. g. 12. 5. NIKE, INC. | Condensed Balance Sheet| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- May 31, 2007| | $ (in millions)| Percent | Assets| à | à | Current assets| $8,076| 75. 6 %| Property, plant and equipment (net)| 1,678| 15. 7 %| Other assets| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 934| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 8. 7 %| Total assets| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $10,688| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 100. 0 %| | à | à | Liabilities and stockholders' equity| | | Current liabilities| $2,584| 24. 2 %| Long-term liabilities| 1,079| 10. 1 %| Stockholders' equity| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 7,025| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 65. 7 %| Total liabilities and stockholder's equity| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $10,688| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 100. 0 %| | | | | | | | | | | | | | | | | | | | | | ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- Top of FormBottom of Form| E13-6| | Here are the comparative income statements of Winfrey Corporation. | WINFREY CORPORATION| Comparative Income Statements| ââ¬âà ¢â¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â For the Years Ended December 31| | 2010| 2009| Net sales| $598,000| $520,000| Cost of goods sold| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 477,000| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 450,000| Gross profit| $121,000| $70,000| Operating expenses| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 80,000| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 45,000| Net income| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $41,000| ââ¬âââ¬ââ⬠âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $25,000| | | | | | | | | Correct. | | à | Complete the horizontal analysis of the income statement data for Winfrey Corporation using 2009 as a base. (Round all percentages to 1 decimal place, e. g. 12. 5. ) WINFREY CORPORATION| Condensed Income Statements| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- For the Years Ended December 31| | | | Increase or (Decrease)| | | | ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- During 2010| | ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 2010| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 2009| ââ¬ââ⠬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- Amount | ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- Percentage | Net sales| $598,000| $520,000| $ 78,000 | 15. 0 %| Cost of goods sold | ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 477,000| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 450,000| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 27,000 | 6. 0 %| Gross profit| 121,000| 70,000| 51,000 | 72. 9 %| Operating expenses| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 80,000| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 45,000| â⠬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 35,000 | 77. 8 %| Net income| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $41,000| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $25,000| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $ 16,000 | 64. 0 %| | | | | | | | | | | | Correct. | | à | Complete the vertical analysis of the income statement data for Winfrey Corporation for both years. (Round all percentages to 1 decimal place, e. g. 12. 5. ) WINFREY CORPORATION| Condensed Income Statements| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- For the Years Ended December 31| | ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 010| ââ¬âà ¢â¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 2009| | ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- Percent| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- Percent| Net sales| $598,000| 100. 0 %| $520,000| 100. 0 %| Cost of goods sold| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 477,000| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬ââ â¬âââ¬â- 79. 8 %| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 450,000| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 86. 5 %| Gross profit| 121,000| 20. %| 70,000| 13. 5 %| Operating expenses| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 80,000| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 13. 4 %| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 45,000| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 8. 7 %| Net income| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $41,000| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 6. 8 %| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $25,000| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 4. 8 %| | | | | | | | | | | | | | | | | ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- Top of FormBottom of Form| | E13-9| | Armada Company has these comparative balance sheet data: ARMADA COMPANY| Balance Sheets| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- December 31| | 2010| 2009| Cash| $25,000| $30,000| Receivables (net)| 65,000| 60,000| Inventories| 60,000| 50,000| Plant assets (net)| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 200,000| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 180,000| | ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $350,000| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $320,000| | à | à | Accounts payable| $50,000| $60,000| Mortgage payable (15%)| 100,000| 100,000| Common stock, $10 par| 140,000| 120,000| Retained earnings| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 60,000| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 40,000| | ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $350,000| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $320,000| Additional information for 2010: 1. | Net income was $25,000. | 2. | Sales on account were $375,000. Sales returns and allowances amounted to $25,000. | 3. | Cost of goods sold was $198,000. | 4. | Net cash provided by operating activities was $48,000. | 5. | Capital expenditures were $25,000, and cash dividends were $18,000. Compute the following ratios at December 31, 2010. ( Round to 3 decimal places, e. g. 2. 515. ) Current| à 3. 00 :1| Receivables turnover| à 5. 6 times| Average collection period| à 65. 2 days| Inventory turnover| à 3. 6 times| Days in inventory| à 101. 4 days| Cash debt coverage| à . 31 times| Current cash debt coverage | à . 87 times| Free cash flow | | | | | | Current ratio| =| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $150,000| =| 3. 000 :1| | | $50,000| | | Receivables turnover| =| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $350,000| =| 5. 600 times| | | $62,500(1)| | | (1) ($65,000 + $60,000) ? Average collection period = 365 days ? 5. 600 = 65. 179 days Inventory turnover| =| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $198,000| =| 3. 600 times| | | $ 55,000(2)| | | (2) ($60,000 + $50,000) ? 2 Days in inventory = 365 days ? 3. 600 = 101. 389 days Cash debt coverage ratio| =| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $48,000| =| 0. 310 times | | | ($160,000 + $150,000) ? 2 | | | Current cash debt coverage ratio| =| ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- $48,000| =| 0. 873 times | | | ($60,000 + $50,000) ? 2| | | Free cash flow = $48,000 ââ¬â $25,000 ââ¬â $18,000 = $5,000
Sunday, November 10, 2019
The Indigo Spell Chapter Thirteen
WADE TOLD ME EVERYTHING he knew. It was all useful, but I didn't know if it would be enough. First, I had to get to St. Louis . . . and that was going to be tricky. I braced myself for the phone calls I'd have to make, hoping I had enough Alchemist wiles to pull them off. Before I took on that task, I just wanted the normality and comfort of my own room. Eddie and I drove back to Amberwood, analyzing every detail of our meeting. He was chomping at the bit to make progress, and I promised I'd keep him in the loop. I had just reached my door when my phone rang. It was Ms. Terwilliger. I swear, sometimes I thought she had a sensor outside my room so that she'd know the instant I returned. ââ¬Å"Miss Melbourne,â⬠she said. ââ¬Å"We need to meet.â⬠My heart stopped. ââ¬Å"There hasn't been another victim, has there? You said we have time.â⬠ââ¬Å"We do,â⬠she replied. ââ¬Å"Which is why we need to meet sooner rather than later. Reading up on spells is one thing, but you require some hands-on practice. I refuse to let Veronica get to you.â⬠Her words triggered a mix of emotions. Naturally, I had my knee-jerk reaction against practicing magic. It was quickly squashed by the realization that Ms. Terwilliger cared about me and was so concerned about keeping me safe. My own personal desire to not be in a coma was also a strong motivator. ââ¬Å"When do you want to meet, ma'am?â⬠I asked. ââ¬Å"Tomorrow morning.â⬠I realized tomorrow was Saturday. Already? Where had the week gone? I was driving Adrian to pick up his car in the morning, which hopefully wouldn't take a long time. ââ¬Å"Could we meet at noon? I've got an errand to run.â⬠ââ¬Å"I suppose so,â⬠said Ms. Terwilliger, with some reluctance. ââ¬Å"Meet me at my place, and then we'll go out to Lone Rock Park.â⬠I was about to lie back on my bed and froze. ââ¬Å"Why do we have to go out to the middle of the desert?â⬠Lone Rock Park was remote and rarely saw many tourists. I hadn't forgotten how terrifying it was the last time she'd brought me out into the wilderness. At least this time we'd be in daylight. ââ¬Å"Well, we can hardly practice on school grounds,â⬠she pointed out ââ¬Å"True. . . .â⬠ââ¬Å"Bring your book, and the components you've been working on.â⬠We disconnected, and I jotted out a quick text to Adrian: Need to be fast tomorrow. Meeting Ms. T at 12. His response wasn't entirely unexpected: Why? Adrian naturally needed to know everything that was going on in my life. I texted back that Ms. Terwilliger wanted to work on magical protection. This time, he did surprise me: Can I watch? Wanna know how she's protecting you. Wow, Adrian actually asked? He had a history of simply inviting himself along on outings. I hesitated, still confused after our heated moment at the sorority. He'd never mentioned it again, though, and his concern now touched me. I texted back that he could come along and was rewarded with a smiley face. I didn't entirely know what to wear to ââ¬Å"magical training,â⬠so I opted for comfortable layers the next morning. Adrian gave me a once-over when he got into Latte. ââ¬Å"Casual mode, huh? Haven't seen that since the Wolfe days.â⬠ââ¬Å"I don't know what she has in mind,â⬠I explained, doing a U-turn on his street. ââ¬Å"Figured this was best.â⬠ââ¬Å"You could have worn your AYE shirt.â⬠ââ¬Å"Wouldn't want to get it dirty,â⬠I said, grinning. That was partially true. I still thought the fiery heart he'd painted was exquisite. But each time I looked at the shirt, too many memories seized me. What had I been thinking? That was a question I'd asked myself a hundred times, and every answer I came up with sounded fake. My preferred theory was that I'd simply been caught up in how serious Adrian had been about his art, how the emotion and passion had seized hold of him. Girls liked artists just as much as bad boys, right? Even now, something stirred in my chest when I thought about the enraptured look on his face. I loved that he possessed something so powerful in him. But, as I told myself constantly, that was no excuse for climbing all over him and letting him kiss me ââ¬â on my neck. I'd bought and downloaded the ââ¬Å"bad boyâ⬠book online, but it had been completely useless in advising me. I finally decided the best way ââ¬â if not the healthiest one ââ¬â was to act like the moment had never happened. That didn't mean I forgot it. In fact, as I sat beside him in the car, I had a difficult time not thinking about how it had felt to be pressed up against him. Or how his fingers had felt entangled in my hair. Or how his lips had ââ¬â Sydney! Stop. Think of something else. Conjugate Latin verbs. Recite the periodic table. None of those did any good. To Adrian's credit, he continued to withhold any commentary about that night. Finally, I found distraction in telling him about my trip to San Bernardino. Rehashing the conspiracy, rebel groups, and break-ins pretty much killed any passionate feelings I still had. Adrian didn't like the idea of Alchemists working with Warriors or of the tattoo controlling me. But he also didn't like me walking into danger. I tried to downplay the near impossibility of breaking into the St. Louis facility, but he clearly didn't believe me. Ms. Terwilliger texted me twice not to be late to our meeting. I kept an eye on my watch, but the care of a Mustang was not something I took lightly, and I had to take my time at the mechanic's shop to make sure the Mustang was in pristine condition. Adrian had wanted to go with basic tires, but I'd urged him to upgrade, convincing him the extra cost would be worth it. And once I inspected them, I congratulated myself on the choice. Only after I was satisfied the car hadn't been unnecessarily scratched did I finally allow him to pay. We drove both cars back to Vista Azul, and I was pleased to see my timing was perfect. We weren't late, but Ms. Terwilliger was waiting on her porch for us. We designated Adrian as our carpool driver. ââ¬Å"Jeez,â⬠I said when she hurriedly got in the car. ââ¬Å"Do you have somewhere to be after this?â⬠The smile she gave me was strained, and I couldn't help but notice how pale she looked. ââ¬Å"No, but we do have a schedule to follow. I cast a large spell this morning that won't last forever. The countdown is on.â⬠She wouldn't say any more until we reached the park, and that silence unnerved me. It gave me the opportunity to imagine all sorts of frightening outcomes. And although I trusted her, I suddenly felt relieved that Adrian was along as a chaperone. Although it wasn't the busiest place, Lone Rock Park still had the occasional hiker. Ms. Terwilliger ââ¬â who was actually in hiking boots ââ¬â set off across the rocky terrain, searching for a suitably remote space to do whatever it was she had in mind. A few stratified rock formations dotted the landscape, but I couldn't really appreciate their beauty. Mostly I was aware that we were out here when the sun was at its fiercest. Even if it was almost winter, we'd still be feeling the heat. I glanced over at Adrian as we walked and found him already looking at me. From his jacket pocket, he produced a bottle of sunscreen. ââ¬Å"I knew you'd ask. I'm nearly as prepared as you are.â⬠ââ¬Å"Nearly,â⬠I said. He'd done it again, anticipating my thoughts. For half a heartbeat, I pretended it was just the two of us out on a pleasant afternoon hike. It seemed like most of the time we spent together was on some urgent mission. How nice would it be to just hang out without the weight of the world on us? Ms. Terwilliger soon brought us back to our grim reality. ââ¬Å"This should do,â⬠she said, surveying the land around her. She had managed to find one of the most desolate areas in the park. I wouldn't have been surprised to see vultures circling overhead. ââ¬Å"Did you bring what I asked for?â⬠ââ¬Å"Yes, ma'am.â⬠I knelt on the ground and rifled through my bag. In it was the spell book, along with some herbal and liquid compounds I'd mixed up at her request. ââ¬Å"Take out the fireball kindling,â⬠she instructed. Adrian's eyes went wide. ââ¬Å"Did you just say ââ¬Ëfireball'? That's badass.â⬠ââ¬Å"You see fire all the time,â⬠I reminded him. ââ¬Å"From Moroi who can wield it.â⬠ââ¬Å"Yeah, but I've never seen a human do anything like that. I've never seen you do anything like that.â⬠I wished he didn't look so awestruck because it kind of drove home the severity of what we were about to attempt. I would've felt better if he'd treated it like it was no big deal. But this spell? Yeah, it was kind of a big deal. I'd once performed another spell that involved throwing a painstakingly made amulet and reciting words that made it burst into flames. That one had a huge physical component, however. This spell was another of those mental ones and essentially involved summoning fire out of thin air. The kindling Ms. Terwilliger had referred to was a small drawstring bag filled with ashes made from burnt yew bark. She took the bag from me and examined its contents, murmuring in approval. ââ¬Å"Yes, yes. Very nice. Excellent consistency. You burned it for exactly the right amount of time.â⬠She handed the bag back. ââ¬Å"Now, eventually you won't need this. That's what makes this spell so powerful. It can be performed very quickly, with very little preparation. But you have to practice first before you can reach that point.â⬠I nodded along and tried to stay in student mode. So far, what she was saying was similar to what the book had described. If I thought of all this as a classroom exercise, it was much less daunting. Not really scary at all. Ms. Terwilliger tilted her head and looked past me. ââ¬Å"Adrian? You might want to keep your distance. A considerable distance.â⬠Okay. Maybe a little scary. He obeyed and backed up. Ms. Terwilliger apparently had no such fear for herself because she stayed only a few feet away from me. ââ¬Å"Now then,â⬠she said. ââ¬Å"Apply the ashes, and hold out your hand.â⬠I reached into the bag, touching the ashes with my thumb and forefinger. Then I lightly rubbed all my fingers together until my whole palm had a fine gray coating on it. I set the bag down and then held out my hand in front of me, palm up. I knew what came next but waited for her instruction. ââ¬Å"Summon your magic to call the flame back from the ashes. No incantation, just your will.â⬠Magic surged within me. Calling an element from the world reminded me a little of what the Moroi did, which felt strange. My attempt started off as a red glimmer, hovering in the air above my palm. Slowly, it grew and grew until it was about the size of a tennis ball. The high of magic filled me. I held my breath, scarcely able to believe what I had just done. The red flames writhed and swirled, and although I could feel their heat, they didn't burn me. Ms. Terwilliger gave a grunt that seemed to be equal parts amusement and surprise. ââ¬Å"Remarkable. I forget sometimes what a natural you really are. It's only red, but something tells me, it won't take long before you can produce blue ones without the ashes. Calling elements out of the air is easier than trying to transform one substance into another.â⬠I stared at the fireball, entranced, but soon found myself getting tired. The flames flickered, shrank, and then faded away altogether. ââ¬Å"The sooner you get rid of it, the better,â⬠she told me. ââ¬Å"You'll just use up your own energy trying to sustain it. Best to throw it at your adversary and quickly summon another. Try again, and this time, throw it.â⬠I called the fire once more and felt a small bit of satisfaction at seeing it take on more of an orange hue. I'd learned in my very first childhood chemistry lessons that the lighter a flame was, the hotter it burned. Getting to blue anytime soon still seemed like a long shot. And speaking of long shots . . . I threw the fireball. Or, well, I tried. My control of it faltered when I attempted to send it off toward a bare patch of ground. The fireball splintered apart, the flames disappearing into smoke that was carried off by the wind. ââ¬Å"It's hard,â⬠I said, knowing how lame that sounded. ââ¬Å"Trying to hold it and throw it is just like an ordinary physical thing. I have to do that while still controlling the magic.â⬠ââ¬Å"Exactly.â⬠Ms. Terwilliger seemed very pleased. ââ¬Å"And that's where the practice comes in.â⬠Fortunately, it didn't take too many attempts before I figured out how to make it all work together. Adrian cheered me on when I successfully managed to throw my first fireball, resulting in a beautiful shot that perfectly hit the rock I'd been aiming for. I flashed Ms. Terwilliger a triumphant look and waited for the next spell we'd be moving on to. To my surprise, she didn't seem nearly as impressed as I expected her to be. ââ¬Å"Do it again,â⬠she said. ââ¬Å"But I've got it down,â⬠I protested. ââ¬Å"We should try something else. I was reading the other part of the book ââ¬â ââ¬Å" ââ¬Å"You have no business doing that yet,â⬠she scolded. ââ¬Å"You think this is exhausting? You'd pass out attempting one of the more advanced spells. Now.â⬠She pointed at the hard desert floor. ââ¬Å"Again.â⬠I wanted to tell her that it was impossible for me not to read ahead in a book. It was just how I operated with all my classes. Something told me now was not the best time to bring that up. She made me practice the throw over and over. Once she was convinced I had it down, she had me work on increasing the fire's heat. I finally managed to get up to yellow but could go no farther. Then I had to work on casting the spell without the ashes. Once I reached that milestone, it was back to practicing the throws. She picked various targets for me, and I hit them all effortlessly. ââ¬Å"Just like Skee-Ball,â⬠I muttered. ââ¬Å"Easy and boring.â⬠ââ¬Å"Yes,â⬠Ms. Terwilliger agreed. ââ¬Å"It's easy hitting inanimate objects. But moving targets? Living targets? Not quite so easy. So, let's move on to that, shall we?â⬠The fireball I'd been holding above my hand vanished as shock shattered my control. ââ¬Å"What do you mean?â⬠If she expected me to start aiming at birds or rodents, she was in for a rude awakening. There was no way I was going to incinerate something alive. ââ¬Å"What am I supposed to hit?â⬠Ms. Terwilliger pushed her glasses up her nose and backed up several feet. ââ¬Å"Me.â⬠I waited for the punch line or at least some further explanation, but none came. I glanced behind me at Adrian, hoping perhaps he might shed some light on this, but he looked as astounded as I felt. I turned back to the singed ground where my earlier fireballs had struck. ââ¬Å"Ms. Terwilliger, you can't ask me to hit you.â⬠Her lips twitched into a small half smile. ââ¬Å"I assure you, I can. Go ahead, you can't hurt me.â⬠I had to think a few moments for how to phrase my next response. ââ¬Å"I'm a pretty good shot, ma'am. I can hit you.â⬠This earned an outright laugh. ââ¬Å"Hit, yes. Hurt, no. Go ahead and throw. Our time is running out.â⬠I didn't know how much time had passed exactly, but the sun was definitely lower in the sky. I looked back at Adrian, silently asking for help in dealing with this insanity. His only response was a shrug. ââ¬Å"You're a witness to this,â⬠I told him. ââ¬Å"You heard her tell me to do it.â⬠He nodded. ââ¬Å"You're totally blameless.â⬠I took a deep breath and summoned my next fireball. I was so frazzled that it started off red, and I had to work to heat it up. Then I looked up at Ms. Terwilliger and braced myself for the shot. It was more difficult than I expected ââ¬â and not just because I was worried about hurting her. Throwing something at the ground required almost no thought. The focus there was on aim and little else. But facing a person, seeing her eyes and the way her chest rose and fell while breathing . . . well, she was right. It was entirely different from hitting an inanimate object. I began to tremble, unsure if I could do it. ââ¬Å"You're wasting time,â⬠she warned. ââ¬Å"You're sapping energy again. Throw.â⬠The command in her voice jolted me to action. I threw. The fireball flew from my hand, straight at her ââ¬â but it never made contact. I couldn't believe my eyes. About a foot in front of her, it hit some kind of invisible barrier, smashing apart into small flames, which quickly dissipated into smoke. My jaw dropped. ââ¬Å"What is that?â⬠I exclaimed. ââ¬Å"A very, very powerful shielding spell,â⬠she said, clearly enjoying my reaction. She lifted up a pendant that had been hanging under her shirt. It didn't look like anything special, just a piece of unpolished carnelian wrapped in silver wire. ââ¬Å"It took incredible effort to make this . . . and requires more effort still in order to maintain it. The result is an invisible shield ââ¬â as you can see ââ¬â that's impervious to most physical and magical attacks.â⬠Adrian was by my side in a flash. ââ¬Å"Hang on. There's a spell that makes you invulnerable to everything, and you only now just thought to mention it? You've been going on this whole time about how Sydney's in danger! Why don't you just teach her this one? Then your sister can't touch her.â⬠Although it didn't seem like Adrian was about to attack her as he had Marcus, he was almost just as upset. His face was flushed, his eyes hard. He had clenched his fists at his side, but I didn't even think he noticed. It was more of that primal instinct. Ms. Terwilliger remained strong in the face of his outrage. ââ¬Å"If it were that simple, then believe me, I would. Unfortunately, there are a number of problems. One is that Sydney, prodigy that she is, is nowhere near strong enough to cast this. I'm hardly strong enough. The other problem is that it has an extremely short time frame, which is why I've been so adamant about a schedule. It only lasts six hours and requires so much effort that you can't just cast it and permanently keep it on you at all times. I'm already worn out and will be even more so once it fades. I won't be able to cast it ââ¬â or hardly any other magic ââ¬â for at least another day. That's why I need Sydney to be prepared at all times.â⬠Neither Adrian nor I said anything right away. I'd taken note of her weary state when she got in the car but hadn't thought much more about it. As we'd continued to practice out here, I'd observed her sweating and looking more fatigued, but I'd written it off to the heat. Only now could I fully appreciate the extent of what she had done. ââ¬Å"Why would you go to so much effort?â⬠I asked. ââ¬Å"To keep you alive,â⬠she snapped. ââ¬Å"Now, don't make this a waste. We've only got one more hour before it wears off, and you need to be able to aim at someone without thinking twice. You hesitate too much.â⬠She was right. Even knowing that she was invulnerable, I still had a difficult time attacking her. Violence just wasn't something I embraced. I had to push down all my inner worries and treat it exactly like Skee-Ball. Aim, throw. Aim, throw. Don't think. Soon, I was able to fight past my anxieties and throw without hesitation. She even tried moving around a little, just to give me a better feel for what it'd be like with a real foe, but I didn't find it to be much of a challenge. She was simply too tired and unable to run around or dodge me. I actually started to feel bad for her. She looked like she was about ready to pass out, and I felt guilty sizing up my next shot and ââ¬â ââ¬Å"Ahh!â⬠Fire arced from Ms. Terwilliger's fingertips just as I released my fireball. My shot went wide, the ball disintegrating before it got anywhere near her. The fire she'd released passed me, about a foot away. With a weary grin, she sank to her knees and exhaled. ââ¬Å"Class dismissed,â⬠she said. ââ¬Å"What was that?â⬠I asked. ââ¬Å"I don't have a magic shield on me!â⬠She didn't display my same concern. ââ¬Å"It was nowhere near you. I made sure of that. It was simply to prove that no matter how ââ¬Ëboring and easy' this seems, all bets are off when someone is actually attacking you. Now then. Adrian, would you be kind enough to bring me my bag? I have some dried dates in there that I think both Sydney and I would appreciate right about now.â⬠She was right. I'd been so caught up in the lesson that I hadn't noticed how exhausted I had become. She was in worse shape, but the magic had definitely taken its toll on me. I'd never worked with amounts this big for so long, and my body felt weak and drained as the usual blood sugar drop occurred. I began to understand why she kept warning me away from the really difficult stuff. I practically inhaled the dried dates she'd brought for us, and although the sugar helped, I was desperate for more. Adrian gallantly helped us both walk back to the parking lot at the park's entrance, keeping one of us on each arm. ââ¬Å"Too bad we're out in the middle of nowhere,â⬠I grumbled, once we were all in Adrian's car. ââ¬Å"I think you'd be amazed at how much I could eat right now. I'll probably faint before we're back to some civilization and restaurants.â⬠ââ¬Å"Actually,â⬠said Adrian. ââ¬Å"You might be in luck. I think I saw a place not far from here when we were driving in.â⬠I hadn't noticed anything, but I'd been too preoccupied worrying about Ms. Terwilliger's upcoming lesson. Five minutes after we were back on the highway, I saw that Adrian was right about a restaurant. He exited onto a drab little road, pulling into the gravel parking lot of a small but freshly painted white building. I stared at the sign out front in disbelief. ââ¬Å"Pies and Stuff?â⬠ââ¬Å"You wanted sugar,â⬠Adrian reminded me. The Mustang kicked up dust and gravel, and I winced on behalf of the car. ââ¬Å"And at least it's not Pies and Bait or anything like that.â⬠ââ¬Å"Yeah, but the ââ¬ËStuff' part isn't exactly reassuring.â⬠ââ¬Å"I thought it was more the ââ¬ËPie' part that had you upset.â⬠Despite my misgivings, Pies and Stuff was actually a cute and clean little establishment. Polka-dot curtains hung in the windows, and the display case was filled with every pie imaginable as well as ââ¬Å"stuffâ⬠like carrot cake and brownies. We were the only people under sixty in the whole place. We ordered our pie and sat down with it in a corner booth. I ordered peach, Adrian had French silk, and Ms. Terwilliger went with pecan. And of course, she and I had the waitress bring us coffee as soon as humanly possible since we'd had to abstain, painfully, for the magic. I took a sip and immediately felt better. Adrian ate his slice at a reasonable rate, like a normal person, but Ms. Terwilliger and I dug in as though we hadn't eaten in a month. Conversation was irrelevant. Only pie mattered. Adrian regarded us both with delight and didn't try to interrupt until we'd practically licked the plates clean. He nodded toward mine. ââ¬Å"Another piece?â⬠ââ¬Å"I'll take more coffee.â⬠I eyed the sparkling plate and couldn't help but notice that inner voice that used to nag me about calories was quiet these days. In fact, it didn't seem to be around anymore at all. I'd been so angry about Adrian's food ââ¬Å"intervention,â⬠but his words had ended up having a bigger impact than I'd expected. Not that it had anything to do with him personally, of course. Lightening up my dieting restrictions was just a reasonable idea. That was it. ââ¬Å"I feel pretty good now.â⬠ââ¬Å"I'll get you another cup,â⬠he told me. When he returned, he even had a mug for Ms. Terwilliger. ââ¬Å"Figured you'd want one too.â⬠She smiled in appreciation. ââ¬Å"Thank you. You're very astute.â⬠As she drank, I couldn't help but notice she still looked tired, despite the fact that we'd just replenished with sugar. She no longer seemed in danger of passing out, but it was obvious she hadn't recovered as quickly as I had. ââ¬Å"Are you sure you're okay?â⬠I asked her. ââ¬Å"Don't worry, I'll be fine.â⬠She sipped more coffee, her face lost in thought. ââ¬Å"It's been years since I performed the shield spell. I forgot how much it takes out of me.â⬠I was again struck by all the trouble she'd gone through for me. Ever since she'd identified me as a potential magic user, I'd done nothing but resist her and even be antagonistic. ââ¬Å"Thanks,â⬠I told her. ââ¬Å"For everything . . . I wish there was a way I could make it up to you.â⬠She set her cup down and stirred in more sugar. ââ¬Å"I'm happy to do it. There's no need to reciprocate. Although . . . once this is all over, I'd like very much if you'd meet my coven. I'm not asking you to join,â⬠she added quickly. ââ¬Å"Just to talk. I think you'd find the Stelle very interesting.â⬠ââ¬Å"Stelle,â⬠I repeated. She'd never called them by name before. ââ¬Å"The stars.â⬠Ms. Terwilliger nodded. ââ¬Å"Yes. Our origins are Italian, though as you've seen already the magic we use comes from a number of cultures.â⬠I was at a loss for words. She'd gone to so much trouble for me . . . surely it wasn't a big deal just to talk to the other witches, right? But if it was such a small thing, then why was I terrified? The answer came to me a few moments later. Talking to others, seeing the larger organization, would kick my involvement with magic up to the next level. It had taken me a long time to come around to the magic I already used. I'd overcome many of my fears, but some part of me treated it as just some sideline activity. Like a hobby. Meeting other witches would change everything. I would have to accept that I was part of something so much bigger than just the occasional dabbling. Meeting a coven seemed official. And I didn't know if I was ready to be considered a witch. ââ¬Å"I'll think about it,â⬠I said at last. I wished I could give her more, but my protective instincts had seized me ââ¬Å"I'll take what I can get,â⬠she said with a small smile. Her phone chimed, and she glanced down. ââ¬Å"Speaking of the Stelle, I need to talk to one of my sisters. I'll meet you at the car.â⬠She finished her coffee and headed outside. Adrian and I followed a few minutes later. I was still troubled about the coven and caught hold of his sleeve to keep him back. I spoke softly. ââ¬Å"Adrian, when did I reach this point? Trying to crack open the Alchemists and practicing magic in the desert?â⬠Last summer, when I'd been with Rose in Russia, I couldn't even tolerate the idea of sleeping in the same room with her. I'd had too many Alchemist mantras running through my mind, warning me of vampire evils. And now, here I was, in league with vampires and questioning the Alchemists. That girl in Russia had nothing in common with the one in Palm Springs. No, I'm still the same person at heart. I had to be . . . because if I wasn't, then who was I? Adrian smiled at me sympathetically. ââ¬Å"I think it's been a culmination of things. Your curious nature. Your need to do the right thing. It's all led you to this point. I know the Alchemists have taught you to think a certain way, but what you're doing now ââ¬â it's not wrong.â⬠I raked my hand through my hair. ââ¬Å"And yet, despite all of that, I can't bring myself to have one tiny conversation with Ms. Terwilliger's coven.â⬠ââ¬Å"You have boundaries.â⬠He gently smoothed one of my wayward locks. ââ¬Å"Nothing wrong with that.â⬠ââ¬Å"Marcus would say it's the tattoo holding me back.â⬠Adrian dropped his hand. ââ¬Å"Marcus says a lot of things.â⬠ââ¬Å"I don't think Marcus is trying to deceive me. He believes in his cause, and I'm still worried about mind control . . . but honestly, it's hard to believe I'm being held back when I'm out here doing stuff like this.â⬠I gestured outside, to where Ms. Terwilliger was. ââ¬Å"Alchemist dogma says this magic is unnatural and wrong.â⬠Adrian's smile returned. ââ¬Å"If it makes you feel better, you actually looked natural out there ââ¬â back in the park.â⬠ââ¬Å"Doing . . . what? Throwing fireballs?â⬠I shook my head. ââ¬Å"There's nothing natural about that.â⬠ââ¬Å"You wouldn't think so, but . . . well. You were . . . amazing, throwing that fire like some kind of ancient warrior goddess.â⬠Annoyed, I turned away. ââ¬Å"Stop making fun of me.â⬠He caught my arm and pulled me back toward him. ââ¬Å"I am absolutely serious.â⬠I swallowed, speechless for a moment. All I was aware of was how close we were, that he was holding me to him with only a few inches between us. Almost as close as at the sorority. ââ¬Å"I'm not a warrior or a goddess,â⬠I managed at last. Adrian leaned closer. ââ¬Å"As far as I'm concerned, you're both.â⬠I knew that look in his eyes. I knew because I'd seen it before. I expected him to kiss me, but instead, he ran his finger along the side of my neck. ââ¬Å"There it is, huh? Badge of honor.â⬠It took me a moment to realize he was talking about the hickey It had faded but wasn't entirely gone. I pulled away. ââ¬Å"It is not! It was a mistake. You were out of line doing that to me.â⬠His eyebrows rose. ââ¬Å"Sage, I distinctly remember every part of that night. You didn't seem that unwilling. You were practically on top of me.â⬠ââ¬Å"I don't really remember the details,â⬠I lied. He moved his hand from my neck and rested a fingertip on my lips. ââ¬Å"But I'll stick to just kissing these if it makes you feel better. No mark.â⬠He started to lean toward me, and I jerked away. ââ¬Å"You will not! It's wrong.â⬠ââ¬Å"What, kissing you, or kissing you in Pies and Stuff?â⬠I glanced around, suddenly aware that we were creating a dinner show for the senior citizens, even if they couldn't hear us. I backed up. ââ¬Å"Both,â⬠I said, feeling my cheeks burn. ââ¬Å"If you're going to attempt something inappropriate ââ¬â something you said you wouldn't do anymore ââ¬â then you could at least pick a better place.â⬠He laughed softly, and the look in his eyes confused me further. ââ¬Å"Okayâ⬠he said. ââ¬Å"The next time I kiss you, I promise it'll be in a more romantic place.â⬠ââ¬Å"I ââ¬â what? No! You shouldn't try at all!â⬠I began moving toward the door, and he fell in step with me. ââ¬Å"What happened to loving me from a distance? What happened to not, um, bringing up any of this stuff?â⬠For someone who was allegedly just going to watch from afar, he wasn't doing a very good job. And I was doing an even worse job of being indifferent. He moved in front of the door and blocked my way. ââ¬Å"I said I wouldn't ââ¬â if you don't want me to. But you're kind of giving me mixed signals, Sage.â⬠ââ¬Å"I am not,â⬠I said, amazed that I could even say that with a straight face. Even I didn't believe it. ââ¬Å"You're presumptuous and arrogant and a whole lot of other things if you think I've changed my mind.â⬠ââ¬Å"You see, that's just it.â⬠There he was again, moving into my space. ââ¬Å"I think you like the ââ¬Ëother things.'â⬠I shook off my daze and pulled away. ââ¬Å"I like humans.â⬠Another Alchemist lesson came to mind. They look like us, but don't be deceived. The Moroi don't display the malice of the Strigoi, but creatures who drink blood and manipulate nature have no place in our world. Work with them only as you must. We are not the same. Keep your distance as much as possible. It's for the good of your soul. Adrian didn't look like he believed this either, but he stepped away and headed outside. I followed a few moments later, thinking I'd played with fire more than once today.
Friday, November 8, 2019
Free Essays on The Long Voyage And Breathes There The Man
Poems: Compare/Contrast The love or hatred for oneââ¬â¢s country has been placed in works of writing throughout the ages. Two examples of this can be found in two poems titled ââ¬Å"The Long Voyageâ⬠and ââ¬Å"Breathes There The Man.â⬠In ââ¬Å"Man,â⬠the author portrays a person who does not love his country and rather would concentrate on himself than give to the land he lives on. In ââ¬Å"Voyage,â⬠the author portrays the complete opposite. Here, he speaks in first-person of loving his country with relief and tranquility. ââ¬Å"Voyage,â⬠due to its tone, the use of the senses, and sentence structure is the better poem. ââ¬Å"Man,â⬠on the other hand, has poor sentence structure, fails to use the senses, and the tone of the poem leaves the reader confused and hopeless. When the reader first reads ââ¬Å"Breathes There The Man,â⬠he may find himself short of breath. The reason for this is the choppy sentence structure and the overuse of commas. The sentences just do not flow. Instead the reader constantly finds himself short of breathe for the extremely long sentences, with constant pauses for the over twenty-five commas used in this sixteen line poem. Not only that, but the author fails to regard the senses, which in essence is the key to all good poetry. Most writers understand that is better to show the reader instead of just telling the reading. I am told of how this person in this poem feels; I never once actually feel what this man feels. How can I enjoy a poem of a person whom I do not understand? Instead I begin to despise this imaginary man in the poem, for the negative energy he expresses. With that, the tone of ââ¬Å"Manâ⬠is very angry and unfulfilling. The author of the poem wanted to express anger through the poem, only making the poem more difficult for the reader to read and comprehend. After I read ââ¬Å"The Long Voyage,â⬠a sense of relief filled my body and soul. Each sentence within the poem flowed with the ... Free Essays on The Long Voyage And Breathes There The Man Free Essays on The Long Voyage And Breathes There The Man Poems: Compare/Contrast The love or hatred for oneââ¬â¢s country has been placed in works of writing throughout the ages. Two examples of this can be found in two poems titled ââ¬Å"The Long Voyageâ⬠and ââ¬Å"Breathes There The Man.â⬠In ââ¬Å"Man,â⬠the author portrays a person who does not love his country and rather would concentrate on himself than give to the land he lives on. In ââ¬Å"Voyage,â⬠the author portrays the complete opposite. Here, he speaks in first-person of loving his country with relief and tranquility. ââ¬Å"Voyage,â⬠due to its tone, the use of the senses, and sentence structure is the better poem. ââ¬Å"Man,â⬠on the other hand, has poor sentence structure, fails to use the senses, and the tone of the poem leaves the reader confused and hopeless. When the reader first reads ââ¬Å"Breathes There The Man,â⬠he may find himself short of breath. The reason for this is the choppy sentence structure and the overuse of commas. The sentences just do not flow. Instead the reader constantly finds himself short of breathe for the extremely long sentences, with constant pauses for the over twenty-five commas used in this sixteen line poem. Not only that, but the author fails to regard the senses, which in essence is the key to all good poetry. Most writers understand that is better to show the reader instead of just telling the reading. I am told of how this person in this poem feels; I never once actually feel what this man feels. How can I enjoy a poem of a person whom I do not understand? Instead I begin to despise this imaginary man in the poem, for the negative energy he expresses. With that, the tone of ââ¬Å"Manâ⬠is very angry and unfulfilling. The author of the poem wanted to express anger through the poem, only making the poem more difficult for the reader to read and comprehend. After I read ââ¬Å"The Long Voyage,â⬠a sense of relief filled my body and soul. Each sentence within the poem flowed with the ...
Tuesday, November 5, 2019
Witches and Lady Macbeth Essay Example
Witches and Lady Macbeth Essay Example Witches and Lady Macbeth Paper Witches and Lady Macbeth Paper Essay on Three Witches and Lady Macbeth In the Shakespearian tragedy, Macbeth, there are many characters who greatly influence and contribute to the outcome of the play. Among the characters, Macbeth is the main character of the play. However, there are also other less significant characters who have a large impact on the plot of the play as well. Also among these characters, are the Three Weird Sisters and Lady Macbeth. The Three Weird Sisters (the Witches) are first introduced to the audience in the opening scene of the play. Lady Macbeth is introduced later on in Act I. The audience automatically gets a strange and cruel vibe from this woman; it is shown that she is evil she is shown to be cruel and cold-hearted. Both the Witches and Lady Macbeth both put ideas into Macbeths head, which causes Macbeth to listen to them, and in result, they influence Macbeths actions, which impact the plot and outcome of the play; thus, Macbeths own downfall and his own personal tragedy. The Witches and Lady Macbeth both place ideas into Macbeths head. In the opening of the play, the audience first meets the Three Witches. These witches speak in paradoxical statements that appear contradictory and puzzling, but have real truth to them.An example of a paradoxical sentence is when the witches say Fair is foul, and foul is fair ( Act I, ii), which states the idea that things are not always what they appear to be. This idea is basically a reoccurring theme throughout the entire play, and is introduced in the very first scene. When Macbeth meets the Witches for the first time, they each greet him with a different title name.All hail Macbeth!Hail to thee, Thane of Gladis!All hail, Macbeth!Hail to thee, Thane of Cawdor! All hail, Macbeth, thou shalt be king hereafter! ( Act I, iii).Here, the Witches greet Macbeth with different titles.The first, Thane of Gladis is what Macbeth is at the present.
Sunday, November 3, 2019
Foster Youth and why they are not succeeding in their Education- Research Paper
Foster Youth and why they are not succeeding in their Education- - Research Paper Example For practically all young individuals, the finale of adolescent life means becoming a part of the employment world, vocational preparation, or post-secondary education. But many are neither in school nor at work, especially among foster youth. A large number of children presently in foster care in the United States are among the highly vulnerable youth in the country (Whiting, 2000). Studies reveal that adults who were previously foster children are more prone to experience low quality of life compared to the mainstream population (Staub & Meighan, n.d.). Thus foster youth are more at-risk of becoming involved in criminal activities, homeless, or reliant on welfare services (Courtney et al., 2010). This paper analyzes the academic performance of youth in foster care and the causes of the observed low educational attainment of these foster youth. Human capital is obviously necessary for success during the passage toward adulthood, yet researchers on previous foster youth discover low academic performance and that they perform poorly in comparison to the general population. Besides proving that previous foster youth have a lower level of educational achievement, most researchers report that they are less able to finish high school or pass the General Education Development (GED) exam (Zeitlin, Weinberg, & Kimm, 2004). Foster youth confront numerous difficulties or challenges throughout their lives. There are an approximated 500,000 foster care children in the U.S. (Finkelstein, Wamsley, & Miranda, 2002, 1). A large number of them have experienced maltreatment and other ordeals both prior to and after they were transferred to foster care, and numerous have particular social, emotional, and medical needs. However, of all the problems foster youth encounter, poor academic performance could have the most severe impact on their liv es. For youth in long-term foster care, a serious problem is the tough transition from
Friday, November 1, 2019
Gangs of New York Essay Example | Topics and Well Written Essays - 1000 words
Gangs of New York - Essay Example Scorsese makes an interesting story here as he inserts Daniel Day-Lewis who plays the character of a man who has deadly knife skills, William Cutting, a.k.a Bill the Butcher. William is a Native American who leads a gang of fellow natives who begrudge the Irish immigrants in the city. In turn, these immigrants form a gang and clashes with the natives. Scorseseââ¬â¢s portrayal of the gangs during the Civil War is a little too limited since he only focuses of the two gangs ââ¬â Bill the Butcher and The Dead Rabbits. (Gallman, 2003) Although he makes it seem that there are not only two gangs around during that time, he only makes the two visible to the viewers. Nonetheless, Scorsese does a good job at giving a good background in this portion. The clash of the two gangs leaves Priest Vallon, the one who acts as the leader of The Dead Rabbits, dead. As the movies goes on showing the whereabouts and the happenings of Vallonââ¬â¢s son, Amsterdam, Full Name 3 played by Leonardo DiC aprio, Scorsese creates an atmosphere of vengeance while Amsterdam attends a reform school until the time he goes back to the city. Scorseseââ¬â¢s portrayal of the Five Points is almost excellent until some American-Chinese characters appeared on the screen, showing that Chinatown already existed during that time. It is true that the Five Points - Mulberry; Anthony, Cross, Orange and Little Water are the streets now being occupied by Chinatown, though some streets are named differently today, the Chinese community was not present during the Civil War. (Gallman, 2003) This may not be the directorââ¬â¢s intention, since it is possible that they were in New York, shooting groups of people, accidentally passing a group of Chinese and forgetting editing the scene. Whatever the reason is, Scorsese is still not able to perfectly show an accurate picture of New York in the Civil War. The movie moves around the story of Amsterdamââ¬â¢s long-awaited thirst to kill Bill, having the Ci vil War as an aid to give a good story plot. Although it revolves around Amsterdamââ¬â¢s vengeance, Scorsese reconstructs the details of life in that era and the historical change and the reason behind the Americans and New Yorkers disdain the shed of blood and overt display of corruption and how the past laws gave way to the modern ones. (Lightner, 2006) As the story goes on, Amsterdam sets a scheme to avenge his fatherââ¬â¢s death, which eventually leads to penetrating Billââ¬â¢s Gang deep, making himself as the gang leaderââ¬â¢s trusted assistant. As he continues his act with the gang, he meets Jenny Everdeane, Cameron Diaz, who has a history with Bill and then starts a linchpin of male jealousy. Cameronââ¬â¢s character here is more of a structural necessity than a widely explored one. (Gallman, 2003) Considering the setting of the Full Name 4 movie, women of that era didnââ¬â¢t have much to do with the society due to the social injustices not just to slaves but also to women. Having a lady thief in that era, possessing a beautiful face and an extraordinary skill, it is tantamount to power and such vibrant character should be well- explored. (Sight and Sound, 2003) Scorsese couldââ¬â¢ve used Jennyââ¬â¢s character to show the women of that era, unfortunately, she only is a hub for jealousy between Bill and Amsterdam, who happens to be a woman born ahead of her time. The movie shows too little of the characters in the story aside from the big three; Diaz, DiCaprio and
Subscribe to:
Posts (Atom)