Financial Accounting Of Liquidation Company †MyAssignmenthelp.com

Question: Talk about the Financial Accounting Of Liquidation Company. Answer: Presentation Liquidation of an organization is a procedure by which an organization closes down the entirety of its activities, shuts its books and auctions every one of its benefits with the assistance of an outlet. The organizations must designate a vendor as required by the law. The most significant thing, that the organization is running into loses and needs more cash to take care of its obligations, there might be chances that the borrowers are not taking care of the organization their obligations on account of which the organization needs more assets. There are chances that the organization can't adapt up to the savage rivalry and that has prompted its liquidation. There can be deliberate or automatic liquidation relying upon the circumstance of company(Bae, 2017). In light of every one of these reasons, the chiefs or the administration of the organization can settle on liquidation, yet that must consistently be the final hotel, on the grounds that a ton of partners are subject to the organization. In situations where the organizations don't propose the liquidation they there are chances that they can get exchanged. Additionally, on the off chance that the organization gets indebted and the chief proposes for liquidation, he needs to do likewise at the earliest opportunity in any case his own benefits would likewise be at risk for the liquidation purposes. This secures the individuals, chiefs and creditors(DeZoort Harrison, 2016). Liquidation is otherwise called twisting up and it proposes the official conclusion of an organization and its books. There can be numerous different reasons other than the previously mentioned reasons premise which the organization may consider liquidation like business being begun however is running for an inappropr iate reasons, deficient working capital of the organization, the area probably won't be correct, the monetary abilities may not be adequate, poor advertising or absence of wanting to build up the right plan of action, extraordinary rivalry in the market, and so forth. Morals administration in clarifying the companys monetary misery In this given contextual investigation, we will break down the explanations for the liquidation of one of the top instructive organization in Australia, the ABC Learning organization. Different organizations being One tel telephone organization which exchanged in 2001 significantly subsequent to being one of the monsters in Australian media transmission business and having more than 2 million customers across 8 countries. The third and last organization being surveyed here is the HIH insurance agency which was the second biggest insurance agency in Australia yet sold in 2001 with misfortune estimating over $ 5.3 billion. This is viewed as one of the major corporate breakdown in the historical backdrop of Australai. There were a few reasons that had prompted the liquidation of the organization and all the related conversation have been given underneath however the significant explanation which was discovered basic in every one of these organizations is the absence of inside control in the organization, administration being at unsatisfactory level, key blunders, wrong estimating strategies, non correspondence and announcing of mistakes and fakes to the top administration and window dressing. The degree of review being accomplished for the 3 organizations is likewise to be investigated here as every one of them neglected to point the material misquote in the money related statements.(Grenier, 2017). The instance of liquidation with ABC learning, HIH Insurance and One Tel telephone organization: Major components and whether liabilities were a main consideration adding to the liquidation ABC Learning Company is one of the top instructive organizations in Australia; it has an enormous number of instructive focuses that bestow essential and auxiliary level training to youngsters in Australia. The organization was gaining enormous benefits according to the records and afterward after the new examiners assumed control over the organization. They discovered there were a ton of issues in the records of the organization and that had prompted its liquidation. In this manner the organization didnt performs well attributable to its misbehaviors that couldn't cover the equivalent and that prompted its liquidation. Countless financial specialists and partners who had put resources into the organization were gravely influenced. The examiners of the organization were considered liable for their activities and were approached to legitimize the equivalent. In the midst of this, it went into liquidation in the year 2008 and was repurchased by Goodyear Early Learning in December 2009 which presently worked in 650 centress across Asutralia(Sonu, et al., 2017). The organization couldn't pay to its lenders and thus, evaluator declined to sign the review report for the year 2008 expressing that the books of records are tangibly misquoted throughout the previous hardly any years and should be amended and reworked thinking about the right picture. Due to unability to take care of its lenders on schedule, it needs to go into deliberate liquidation in 2008. The kid care bolster organization began in the mid 2000s and the quantity of focuses began to become bit by bit later on getting 2300 over the major maket and countries. It likewise procured not many of the large organizations to grow its business and reach. It turned into the market head in Australia as well as caught 1% advertise in the US. It was pulling out all the stops and making gigantic benefits in the year 2004 and 2005 when it had a benefit level of 15-20%. In any case, in the midst of this, its obligation divide additionally jumped on expanding and in the process the organization ha d a colossal obligation trouble which it couldn't pay. Its offer costs fell definitely in 2007 by over 40%. There were numerous purposes behind this sensational breakdown yet one of them was off base valuation of the acquisitions done and absence of interior control and administration in the organization. Instead of due deligence of the organizations to be procured by ABC realizing, what was happening is just elastic and stamp movement in the organization without legitimate approval. Later the examinations by the attorneys demonstrated that the organization was not satisfying the corporate administration and the morals of the business and there were enormous multi million differnces in the valuation of the arrangement. (Jones, 2017) Instead of having the venture survey board of trustees, it had a universal system of the board bunch endorsement which was just a stepping movement. It additionally came to see that the organization had paid to one of different organizations some $ 70 Mn rather than the genuine valuation which came to $ 30 Mn from the free valuer. Thusly, ABC learning expanded its obligation without anyone else activity of not approving the arrangements based on the salary streams and other significant segments. The breakdown of the ABC learning through every one of these years was owing to the absence of corporate administration in the organization only 9 months before its liquidation. (Fay Negangard, 2017). In the exemplary instance of HIH insurance agency, the organization crumbled inferable from the inaccurate and reckless valuation of the assumed control over substance FAI insurance agency and its aggresice goal of bookkeeping. Inspite of enduring enormous misfortunes in the most recent year, the CEO office of HIH insurance agency got millions as the severance bundle taking into account the acquiescence put together by him and year before the conclusion of the company.The liquidation worldwidy affected the development and lodging business alongwith the re-insuarnce business. Its activities chiefly included endorsing administrations, venture financing and property managing and it was discovered that the forceful bookkeeping technique at the hour of obtaining of CE Health International where the liabilities were downplayed alongwith the stores of the organization. There was no due deligence being done at the hour of securing and wrong exposures were being made to the general population as far as the net resources a liabilities being held by the organization and examiners were paid AUD 1.7 Mn for this undertaking. Later on when the real figures were flashed, the misfortunes of the organization duplicated from $ 100 Mn to $ 200 Mn to $ 300, etc and the resultrs were rarely distributed. Thus, with everything taken into account it was a consolidated impact of numerous different variables including poor review quality which can be ascribed to liquidation of HIH. The third organization i.e., One Tel telephone organization which was previously an unrest among the adolescent for its cell phones and internet providers, advertising and data framework, and so on was one more casualty of the frail inner control forms and was eventually sold. The significant purpose for this was exaggerating the deals to around multiple times dependent on the past patterns of 1997 to 2000 when the business rose by 127%, 40%, 57% and 100% individually. Inspite of colossal development in income numbers, the benefits couldn't be adjusted on the grounds that One tel bought extra range licenses than required and utilized assets from open also, in any case, in the year finished 30th June. 2000, Tel had lost $291 Mn and offer costs tumbled to as low as $ 1. Other than the unfriendly state of the offers at the business sectors, it contined to pay its chiefs abundantly at $ 0.56 Mn as compensation and $ 6.9 Mn reward. Subsequently, it went cashless and out of cash incapable to take care of its obligations. This made the wiped out as well as constrained the organization to lay off around 1400 workers in 2001. The powerless interior control by the chiefs permitted an inappropriate data to stream to the administration and the partners without legitimate approval. Corporate administration was thoroughly being abrogated for this situation and its money related reports were not any more a decpiction of the genuine situation. The deals, yet the whole receiables, the EBITDA, creditor liabilities and the preliminary parity was misquoted. It was where the gatherings were demonstrated to be colossally high when contrasted with the market contenders and consequently was only a type of window dressing. End We see that there are a great deal of components that drives an organization into liquidation. There are numerous reasons that lead to this. The most significant being the approaches of the administration which are regularly not in a state of harmony with the standard principles and practices. The organization can exchange from multiple points of view, now and again when the

Financial Accounting Plant and Equipment

Question: Examine about the Financial Accountingfor Plant and Equipment. Answer: Presentation: The current paper hopes to clarify about the estimation of property, plant and hardware (PPE) at either revaluation model or cost. The explanation for the revaluation of fixed resources is to introduce in the books the honest evaluation of the fixed resources. This may give the organizations a possibility of placing resources into various parts. As called attention to by Hu, Percy and Yao (2015), reasonable worth is the entirety foreseen from the proposal of an advantage or paid in moving a risk in an organized exchange between the individuals in the market at the date of estimation. The non-current resources could be downgraded, drained or amortized. Nevertheless, the measures of non-current assets are restricted on the accounting report, which bring about misfortune acknowledgment. Components: The going with perspectives are imperative for an Australian organization to consider at the hour of revaluing its favorable circumstances: Firm Characteristics: The Australian people is joined immovably to the conviction of work and social harmony. At that point, the Aussie government authorities question any dispute circumstance that may realize responses in the pending races; they complete measures to ensure social harmony. The power of political expense is connected with firm size as controls and other sanctioning interventions as luck costs. The detectable quality of the tremendous firms is progressively noticeable in association with existing wealth, which could draw the thought of the picked delegates concentrating more on the advantage level. Along these lines, the heads of huge affiliations may apply upward revaluations for restricting the benefits on assets and incentive nearby the capital increases from asset arrangement to lessen political costs. Outside Partners' needs and Data Asymmetry: In view of the limited size of the Australian protections trade, the recorded affiliations have extended their business procedure on the abroad budgetary markets. Along these lines, an Australian firm required in overall activities needs to pass on information to both the private and outside accomplices. The outside accomplices need to change the cash related reports into neighborhood fiscal structures; in any case, they need in huge learning and inclination. Thusly, the Australian affiliations have a propelling power in improving their cash related quality through minimisation of information asymmetry. For this circumstance, the directors of the Australian firms need to lead upward revaluation for completing this objective. Review Fees: It has been watched that the revaluation of advantages would realize progressively noticeable costs related to contracts. For instance, the evaluators devote increasingly unmistakable proportion of time in assessing the nitty gritty figures and discussing the equivalent with the boss. The revaluation of fixed resources is dependent on the judgment of the reviewers, which may provoke predisposition. The deceitful CFOs and CEOs are probably going to use reasonable worth bookkeeping to the undertakings for control of net benefit. The AASB 116 states that PPE has been difficult to arrange rather than properties of speculation. With a particular ultimate objective to revalue the PPEs, the assembled cheapening ought to be predicted and it ought to be deducted from the re-regarded total at the evaluation date. Thus, the review expenses are immovably associated with the advantage revaluation system. Monetary portfolio: Exactly when an organization quantifies its advantages at the revaluation model, it ought to be refreshed rapidly before being masterminded as held accessible to be deals (Hu, Percy and Yao, 2015). The impact of such treatment is that the expense of deals would be placed in the pay explanation when the benefit is organized as held accessible to be bought. Models: Two Companies Listed on ASX The two recorded ASX affiliations that measure their PPEs with both expense and reasonable worth establish of Woolworths Limited and Telstra Corporation. Telstra Corporation: The PPEs of Telstra establish of structures, correspondence resources and other plant and hardware. At the hour of settling the conceded money contemplations, the future payable entirety is discounted to existing worth limited on the securing date and it is seen as account costs. Besides, it applies straight-line procedure over the monetary presence of the benefits. Since Telstra fills in as both lesser and tenant, the estimation of leased property is seen at lower of the reasonable resource worth or reasonable estimation of least rent installments if there ought to be an event of the last referenced (Telstra.com.au, 2017). On the off chance that there ought to emerge an event of the past, it sees a rent receivable by the current estimation of unassured staying worth surveyed after the rent term end. On the other hand, it has estimated substitute PPEs in estimated cost system, as there has been no alteration in the incentive since the procurement date. Woolworths Limited: On the off chance that there ought to emerge an event of Woolworths Limited, the PPEs include advancement properties, freehold land, rent upgrades and other plant and hardware. It has been assembled that Woolworths has settled on cost premise in recording its PPE. The PPE conveying measure of the organization less gathered devaluation has stayed at $10,062.10 million out of 2016 (Woolworthsgroup.com.au, 2017). Notwithstanding such information unwavering quality, this figure fails to depict the budgetary aggregate foreseen that would be assembled from the offer of advantages. For offering clients progressively exact information, Woolworths has directed appraisals for discovering the reasonable worth related to its PPE. It has recorded a weakness loss of $203.10 million related with huge things of proceeding with activities and $1,431.80 million related with ended tasks. The advantages having a spot with the last class have been considered available to be purchased. This shows the reco verable entirety is lower stood out from the conveying sum. Such exposure has conveyed the clients with solid information about the complete resources of the property. End: From the above clarification, it has been discovered that the primary contemplations required for resource revaluation join firm traits, information asymmetry, review expenses, outside partners needs and monetary portfolio. The two organizations recorded in ASX that usage both reasonable worth and cost in resource revaluation are Woolworths Limited and Telstra Corporation. This is fundamentally used to pass on the clients with pertinent information about the real estimation of the property. References: Hanlon, D., Navissi, F., Soepriyanto, G. (2014). The worth importance of conceded charge credited to resource revaluations.Journal of Contemporary Accounting Economics,10(2), 87-99. Hu, F., Percy, M., Yao, D. (2015). Resource revaluations and profit the board: Evidence from Australian companies.Corporate Ownership and Control,13(1), 930-939. Telstra.com.au. (2017). Recovered 14 April 2017, from https://www.telstra.com.au/content/dam/tcom/about-us/financial specialists/pdf-e/2016-Annual-Report.pdf Woolworthsgroup.com.au. (2017). Recovered 14 April 2017, from https://www.woolworthsgroup.com.au/icms_docs/185865_annual-report-2016.pdf

Campus Life on Break

Campus Life on Break Hey guys, If  you decide to attend the University of Illinois, many of you at some time or another will probably have to spend at least a short amount of time on campus during non-school hours. I myself have spent a whole summer here before, as well almost an entire winter breakâ€"and let me tell you, it can get pretty dull! With Spring Break right around the corner, I thought it only made sense to bring this up now. For whatever reason, if you end up staying in the Champaign-Urbana area when most students are gone, whether for work or for classes, here are a few tips to keep yourself going until everyone comes back to campus: 1. Find a hobby. Youre going to have a lot of free time after you get off shifts or after class, and if you let the boredom get to you, youre gonna have one looooooooong break. Hit the gym, pick up a book, check out downtown Champaign, learn a skill, etc. You have to find something productive to do, else youll find yourself falling into a pattern of work, sleep, repeat, and nobody wants that. 2. Get caught up on work. I know everyone always says, This break, Im actually going to catch up on some work and before you know it, youre neck deep in popcorn and Netflix. But what if you actually did some work? I cant tell you how many times Ive come back from Spring or Thanksgiving Break and just been able to go out or relax with my friends because I got stuff done early. 3. Get out of town for a bit. If youre only in town over Spring or Thanksgiving Break, this doesnt really apply to you since its only a week. However, if youre on campus for Winter or Summer Break, my tip to you is to GO!!! Of course, you cant shirk whatever responsibility you have on campus, but every once and awhile you have to dip out, even if its just to go see your parents and get a nice, free, home-cooked meal (and get some laundry done for you). Until next time, Kenny Kenny Class of 2016 I’m in the Creative Writing program in the College of Liberal Arts and Sciences. I’m originally from Tampa, Florida, but I’ve been calling Illinois my home since 1998. I’ve lived all over the Northwest suburbs, from Palatine to Lakemoor to where I currently live back home, Mundelein.

The United States Vs. The Federal Election Commission

One of the most controversial court cases that has pitted the main political forces against each other this past decade has been the controversial Citizens United vs. the Federal Election Commission. The background of the case, as taken from the website of the FEC states the following: â€Å"The Federal Election Campaign Act (the Act) prohibits corporations and labor unions from using their general treasury funds to make electioneering communications or for speech that expressly advocates the election or defeat of a federal candidate.† With the advent of this court decision, the Supreme Court of the United states found that Citizens United fim degrading a political candidate (Hillary Clinton to be exact) through the process of marketing and advertising a film was protected under the umbrella of the First Amendment guarding political speech. Such monetization of the political process calls into question the strength of the current democracy and the ounces of corruption that could soon turn into pounds. There are few nation-states that one could point to as being truly â€Å"corruption-free† (Denmark hosts the most corruption-free gov’t according to Transparency International’s 2014 Corruption Perceptions Index). However, this is a trait that holds back the growth of the whole of society, weakening the disadvantaged and emboldening the powerful. As Transparency International goes on to state: â€Å"Bribes and backroom deals don’t just steal resources from the most vulnerable – theyShow MoreRelatedThe Daily Show On The Congressional Record1258 Words   |  6 Pageslawmakers to pass legislation, providing health care to 9/11 responders, in which Stewart was credited for the Zadroga bill’s passage by the White house and other media and political news outlets for bringing awareness of the Republican Congress. 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The Issue Of Hate Crime - 1284 Words

Trump as the president-elect has divided the country more than it has brought it’s people together. ‘There has always been hate and divisions,’ some would say. While this is true, this kind of prevalence has not been at the forefront of the political, personal, social, etc. sphere in a long while. Headlines are becoming more trigger inducing and there has been an uproar of hate crimes across the nation. While both sides have contributed to the hatefulness, the way that the hate is manifested is more rampant among supporters of Trump. This is seen through the way that the hate crime rate has gone up since November 8th. In more ways than one Trump’s election into office has given these people that have hate in them a pass, of sorts, to act on that hate and victimize others. Hate cannot be a crime but acting on that hate in an offensive way that is hurtful to others is a crime. Hate Crime: A hate crime is a traditional offense like murder, arson, or vandalism with an added element of bias. For the purposes of collecting statistics, the FBI has defined a hate crime as a â€Å"criminal offense against a person or property motivated in whole or in part by an offender’s bias against a race, religion, disability, sexual orientation, ethnicity, gender, or gender identity.† Hate itself is not a crime—and the FBI is mindful of protecting freedom of speech and other civil liberties. CNN reports that â€Å"Hate crimes spiked 6%, but the number could be higher because many incidents goShow MoreRelatedThe Issue Of Hate Crimes2025 Words   |  9 Pagesfacing in the world are hate crimes. Despite this being a major issues, there appears to be no solution in sight to put a stop to hate crimes. For this paper I chose to focus on hate crimes I can gain more knowledge about this topic and because it s something that I have personally experienced. 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Now, before I dive into this very controversial subject, I should probably define what hate crime laws are so you will have a better understanding of what I am talking about. As I have understood it, hate crime laws are laws that protect certain minorities or groups from bias motivated violence and harassment, and also more harshly punish people that commit these crimes againstRead MoreThe Many Forms of Hate Crimes Essay687 Words   |  3 PagesThe Many Forms of Hate Crimes The issue of hate crimes has greatly affected the way in which people interact. A hate crime is defined as any act of violence or verbal slashing of a person based upon race, religious belief, or ones sexuality. There are several other grounds for determining a hate crime depending upon guidelines in written laws. Hate crimes are said to have originally derived from the unjust treatment of Jewish cultures during the Holocaust in World War II. 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Night World Spellbinder Chapter 15 Free Essays

Thea.† Dani was shaking her arm. ‘They’re talking to you. We will write a custom essay sample on Night World : Spellbinder Chapter 15 or any similar topic only for you Order Now † The visions were gone. Thea was standing in Gran’s workshop, seeing everything as if through a distorting lens. People’s faces seemed to stretch; their voices seemed to drag. â€Å"I asked, how did you learn the invocation for summoning spirits?† Gran said slowly. Eric. He won’t wait; he’ll start without me. Or will he? I told him not to. But he’ll be worrying about the party†¦. The party. All those kids†¦ even little kids. Humans, but people. like baby chicks with a hawk up above. How many of them will end up like Kevin? â€Å"The invocation for summoning spirits!† Gran was shouting, as if Thea were hard of hearing. â€Å"I†¦ we†¦ I heard you at Samhain two years ago. In Vermont. I saw the summoning the Inner Circle did.† Even her own voice sounded weird and distorted. â€Å"We saw you. Both of us. We were hiding behind the trees and you never even noticed,† Blaise said clearly, and the bells rang again. Dimly, Thea felt appreciation. But most of her mind was reeling from horrible thought to thought. Eric†¦ but if I try to get to him, if the Inner Circle finds out he’s involved†¦ that will get him killed. A human who knows about the Night World. Immediate death sentence. But Suzanne. If he burns those dummies, Suzanne will kill him the way she killed Kevin. No matter what happened, Eric was going to end up dead. Unless†¦ â€Å"Which†¦ of the spirits†¦ did you call?† Gran was shouting, as if Thea was now not only hard of hearing but slow of understanding. Unless†¦ â€Å"That’s what I want to tell you,† Thea said. She could see the way. It would mean the end for her, but she might possibly save Eric. If there was enough time, if they would let her alone, if Eric wasn’t right now trying to be a hero†¦. â€Å"I want to tell you about it,† Thea said again. And then the words were tumbling out in a rush, faster and faster, as if some dam had broken inside her. â€Å"And I’ll tell you everything-but please, Grandma, please, you have to let me go out now. Just for a little while. There’s something I have to do. You have to let me go, and then I’ll come back here and you can do whatever you want to me.† â€Å"Hold on a minute,† Mother Cybele said, but Thea couldn’t stop. â€Å"Please-please. Grandma. I’ve done a terrible thing-and I’m the only one who can take care of it. I’ll come back-â€Å" â€Å"Wait, wait, wait. Calm down,† Gran said. She looked agitated herself. â€Å"What’s this rush all of sudden? Try it slowly. What do you think you have to do?† â€Å"I have to put her back.† Thea saw that she was going to have to give some explanation. She tried to speak dearly and slowly, to make them understand. â€Å"The spirit I let out, Grandma. Her name is Suzanne Blanchet and she was burned in the sixteen hundreds. And she’s out, out there, and she’s already killed a human.† Everyone was listening now, some leaning forward, some frowning. Thea looked around at the circle of faces, talking to all of them. She was still terrified, but what did that matter? Eric mattered. â€Å"Last week she killed a boy at my high school. And tonight she’s going to kill more people, at the high school Halloween party. I can’t explain how I know-there isn’t time. But I do know. And I’m the only one who can stop her. I called her; I’m the only one who can put her back.† â€Å"Yes, but unfortunately it’s not that easy,† a low voice said. Thea turned and identified Rhys, a wiry man in a white lab coat. â€Å"If the spirit’s at large-† â€Å"I know about that, but I have a way to trap her. It’s all set up, and I†¦Ã¢â‚¬  Thea hesitated. â€Å"I’ve tricked somebody into helping me,† she said slowly. â€Å"And he’s in danger right now. Which is why you have to let me go, let me take care of this. Please.† â€Å"You want to go to the high school, where the party is,† Aunt Ursula said. Although her lips were as thin as ever, she didn’t sound angry. More-astute. Thea opened her mouth to say no, and then stopped, confused again. The party-or the desert? If Suzanne was really killing people at the party, she should go there. But only if Eric wasn’t doing something to attract Suzanne to the desert. He was still more important to her than anyone else. But if he wasn’t doing something-and if Suzanne was at the party-she might kill before Thea and Eric could lure her†¦. I’m going crazy. She felt, literally, as if she might faint. Her head was swimming. There were too many possibilities. It all depended on where Suzanne was right now, and there was no way to know that. Thea began to shake violently, black dots dancing in front of her eyes. I don’t know what to do. â€Å"I’m sorry†¦ could everybody listen for a moment? I’m seeing something.† It was Aradia’s voice, quiet and gently self-possessed. Mature, even though she was only a little older than Thea. Thea tried to see her through the black dots. â€Å"I think it’s something important, something about what we’re talking about,† Aradia said. Her beautiful face, with its smooth skin the color of coffee with cream, was turned toward Thea. Her wide brown eyes looked straight ahead without focus, the way they always did. Aradia couldn’t see with those eyes-but then she didn’t need to. She saw with her mind-and saw things that were hidden to most people. â€Å"I’m seeing a boy-he’s dressed in some old-fashioned costume. He’s beside a fire, inside a circle of stones.† Eric†¦. â€Å"He’s got a stick-an ember. He’s looking around. Now he’s going to†¦ it looks like a scarecrow. I can’t see it well. There’s a pile of sticks underneath it. He’s bending. He’s lighting the sticks.† No. â€Å"I have to go,† Thea said. She wasn’t asking permission anymore. Aradia was still speaking. â€Å"Okay, the sticks are catching fire. Now I can see better†¦ and it’s not a scarecrow; it looks sort of like a witch. A doll.† She stopped, her lovely blind eyes widening. â€Å"It’s-and it’s moving-no, there’s something moving it. I can see it now-a spirit. A spirit is moving the doll. It’s coming out now-toward the boy-â€Å" â€Å"I have to go,† Thea said. And then she was moving, pushing her way between Rhys and Old Bob, breaking out of the circle. The beads of the curtain struck her face, clattering as they fell back behind her. â€Å"Thea, wait a minute!† â€Å"Thea, come back here!† â€Å"Ursula, you go get her-â€Å" The jeep. My backpack’s in the jeep. I have to get it first. The keys to the Lincoln were hanging on a nail by the back door. Thea grabbed them. She pushed the back door open just as three or four people came hurrying through the bead curtain. She slammed the door in their faces. Get to the car. Fast. Now drive. She backed out of the alley, tires squealing. She could see light spill as the door to the shop opened, but by then she was turning onto Barren Street. She found herself driving at some new level, squeezing through the tail end of yellow lights, recognizing shortcuts in the dark. In just a few minutes she was at the Night World club with the jack-o’-lanterns on the porch. There was no place to park the Lincoln. She left it in the middle of the street, with the keys still in the ignition. She pulled the key to the jeep out of her belt and jumped in. Hurry. Hurry. She burned rubber again getting the jeep moving. Hurry. The freeway. Just let me get to him. And let it not be too late. That’s all I ask, after that I don’t care. Would you give up everything? The voice didn’t seem like a stranger this time, didn’t seem menacing. Just curious. And Thea had an answer. Yes. If I can just get there, in time, I can send him away. I can tell him some story, make him go somehow. Make him hide. I’ll tell the Circle I tricked him or enchanted him into helping; I won’t even tell them his name. They can’t make me. Whatever they do to me, he’ll be safe. That’s all I care about. That’s all I’m asking. But even that was a lot, and she knew it, so she kept her foot mashed down on the gas pedal. Freeway off ramp. Side road. She drove crazily fast. The pounding inside her head kept saying hurry, hurry, even as she was careening off curbs. Desert. Now the road was bad. It was hard to see; the moon was almost down. The jeep lunged over bumps and lurched into potholes. Eric, be doing something. Be talking to her, be running. You’re so smart, please, please, be smart now. Keep her distracted, keep her hair away from your neck. How strong was a spirit? Thea didn’t know. Please, I see everything so clearly now. I’ve been selfish, only thinking of me, what would make me happy. All that â€Å"encased in ice† garbage. I should have been dancing in the street. As long as Eric is all right, I don’t care if he lives on Mars, I don’t care if I never see him again. As long as he’s well I’m happier than anybody has a right to be. A jolt rattled her teeth. She was off the road now, driving by landmarks. Through forests of dead yuccas that looked like skinny gray Cousin Its. It’s taking so long, it’s too long. Hurry. Hurry. She could see red sandstone in front of her. Pillars in the headlights. That’s it! Go, go! The jeep rocketed over clumps of blackbrush. She could see fire in the depression between the pillars. She drove straight toward it. Fire-movement-the top of a silhouette†¦ â€Å"Eric!† She was yelling even as she slammed on the brakes. The jeep ground to a shuddering stop a few inches from a misshapen sandstone tower. â€Å"Eric!† She had the backpack in her hand. She tore the door open and jumped out, running. â€Å"Thea! Stay out of here!† She saw him. The light of the fire cast an eerie glow onto the already lurid sandstone. Everything seemed red, as if this place were bathed in blood. The roar of the jeep’s engine and the roar of the fire merged to sound like the flames of hell. But Brie was alive and fighting. Fighting it. Thea threw herself at it, even as her brain was registering impressions. A wraith shape that looked at one second like a woman, and the next second like tattered clouds. Part of it seemed to be coiled around Eric, and he had both hands at his throat. Bits of the pine-needle amulet Thea had made for him were scattered around his feet. Useless. â€Å"Get away from him! I’m the one who set this up!† Thea screamed. She reached Eric and grabbed wildly at the wraith, at the part of it around his throat. Her hands felt Eric’s hands, felt cold air. â€Å"No-Thea, watch out-â€Å" She saw the thing come free of Eric, who staggered. She saw it re-form, gather, then dive straight for her. â€Å"Thea!† Eric knocked her sideways. Cold air rushed by. She and Eric fell in a heap. She gasped â€Å"Eric, go,† even before she got up. She tried to shove at him, looking around for the wraith. â€Å"Go-get out of here! The jeep’s running-get in and just drive. I’ll call you later.† â€Å"Stay back to back,† Eric said breathlessly. â€Å"She’s incredibly fast.† He added through his teeth, â€Å"You know I’m not leaving.† â€Å"This is witch stuff, you jerk!† she snarled, standing back to back. â€Å"I don’t want you. You’ll just get in my way!† It was a valiant effort. She even managed to inject something like hatred into her voice. And Eric wasn’t perfect. He turned around, grabbed her by the shoulder, and yelled, â€Å"You know I’m not going, so don’t waste any more time!† Then he shoved her sideways again and freezing wind streaked by her cheek, leaving her ear numb. â€Å"Sorry,† he said in his normal voice. â€Å"You okay?† Thea spun and looked behind her. The wraith was bobbing there. It was shaped like a woman made of vapor, with arms and legs only suggested, but with a long tail of hair that whipped around. â€Å"I’ve got the stuff,† Thea muttered to Eric. Admit- ting she knew he’d never leave. â€Å"But it’ll take a few minutes to do the spell. We’ll have to keep out of-† She was watching the lashing tail, but she wasn’t fast enough. There was a sound-something between the snap of a whip and the crackle of electricity- and the tail flashed out. It was around her neck. At first it just felt cold. Insubstantial but icy, like a scarf of subzero wind. But then the wraith gave a jerk and it tightened and it did have substance. It felt like metal, like a pipe full of supercooled liquid, like the tentacle of some alien creature with ice for blood. It was choking her. She couldn’t breathe and she couldn’t get her fingers under it. It squeezed tighter, hurting her. She could feel her eyes start to bulge. â€Å"Look at me!† Eric yelled. He had a stick that was blazing at one end and he was dancing up and down like a crazy person on the other side of the fire. â€Å"Look! Suzanne! I’m going to get your little sister!† He poked the burning stick at the dummy Lucienne, not at the wood piled around her, but at the actual doll. â€Å"There! There! How do you like that?† He jabbed at the doll. A ring of fire blossomed in the black clothes. â€Å"Confess you’re a witch!† Thea felt something slide away and her neck was free. She tried to shout a warning to Eric, but all that came out was a croak. He was already diving to one side anyway. That must be what he’s been doing all this time. Dodging. â€Å"Eric, keep it up!† â€Å"Okay, but work fast!† He threw himself the other way. She forced herself to turn her attention from him. Her backpack was at the edge of the circle where she’d dropped it. She grabbed it and dumped the contents out on the ground. She had to do this right and she had to do it faster than she’d ever worked a spell before. Oak and ash. She threw them on the central fire, then scooted toward it, dragging the other materials close with a sweep of her arm. She ripped open a plastic bag and grabbed the quassia chips. They were light, and she had to thrust her hand into the flames to make sure they actually went in the fire. Blessed thistle was powder; she threw it. Mandrake root was solid, she threw it, too. She had just grabbed the ounce vial when Eric shouted, â€Å"Thea, duck.† She didn’t look up to see what she was ducking. She fell flat instantly. It saved her. Icy wind blew her hair almost into the fire. â€Å"Suzanne!† Eric was yelling. â€Å"I’ve got your brother! Look!† There were fires at all three stakes now, and Eric was dashing between them, poking at one figure after another. Thea pulled the plastic cap off the vial with her teeth. She shook it into the fire, her hand in the flames again. One, two, three. The fire roared up, louder than ever, and pure blue. Thea fell back from it. â€Å"Suzanne! Over here!† Eric’s voice was faint beyond the roar. Tears were running down Thea’s face, her nose and eyes stinging from the acrid smell. She fumbled for the last object necessary for the sending-back†¦ the bag of residue from the bronze bowl. She took a handful in her left hand and dropped it between two charcoaled logs at the edge of the fire. Then she stood up-and saw that Eric was in trouble. He’d lost his burning stick. The wraith had him by the throat and it was whirling him around, changing shape every second. His mouth was open, but Thea couldn’t hear any sound. â€Å"May I be given the Power of the Words of Hecate† She screamed it, into the roaring fire, toward the wheeling, changing spirit shape. And the words came, rolling off her tongue with a power of their own: â€Å"From the heart of the flame†¦ I send you back! Through the narrow path†¦ I send you back!† She put all her own power into the words, too, screaming them with an authority that she’d never felt in herself before. Because the wraith was fighting. It didn’t want to go anywhere. â€Å"To the airy void†¦ I send you back! Through the mist of years†¦ I send you back!† Eric staggered, was jerked sideways. He seemed to be lifted off his feet by the wraith. â€Å"To beyond the veil†¦ I send you back! Go speedily, conveniently, and without delay!† Eric’s feet were kicking in the air. This is how Kevin died, Thea realized suddenly and with absolute certainty. She found herself yelling words she’d never heard before. â€Å"By the power of Earth and Air and Water! By the power of Fire on this night of Hecate! By my own power as a daughter of Hellewise! Go speedily, conveniently and without delay, you bitch!† She had no idea where that came from. But the next instant Eric fell. The wraith had dropped him. It shot toward Thea-but then it stopped as if it had slammed into an invisible brick wall. It was directly over the fire. Caught. The blue flames were belching smoke-but sideways. Thea could see the wraith dearly above them. And for the first time, it didn’t look like a cloud shape. It looked like a woman. A girl. Older than Thea, but still in her teens. With long dark hair that floated around her and a pale face and huge sad eyes. Her lips were parted as if she were trying to speak. Thea stared. She heard herself whisper, â€Å"Suzanne†¦Ã¢â‚¬  The girl held out a pale hand toward her. But at the same moment the fire flared up again. It seemed to turn the girl’s hair to fire, too. Dark fire was burning all around her and there was an expression of infinite sadness on her face. Thea reached out a hand instinctively- The fire roared- And there was a flash like lightning. Suzanne had been drawn to the heart of the flame. And now the lightning formed a cone: the narrow path. Plastic bags and other debris whipped around the circle as if caught in a whirlwind. Suzanne and the cone of white lightning disappeared into each other. To the airy void. Through the mist of years. The fire flared up above Thea’s head, and then sank down. The blue seemed to fall to the bottom. The flames turned yellow, like ordinary fire. It was as if a curtain had been drawn. To beyond the veil. That was where Suzanne was now. At the edge of the bonfire, where the residue had been, there was a lump of soft clay. Thea knelt and picked it up. She looked into the center of the flames-and saw a coil of long hair, the color of mahogany. The ends were starting to blacken and shrink in the fire. Thea reached in to grab it. She folded the hair over and quickly pressed the clay around it. It was a clumsy job, Blaise would have done much better, but the hair was enclosed. She groped on the ground for the wooden seal, found it, punched it into the clay. Suzanne’s symbol, the cabalistic sign for her name, was printed. It was done. The amulet was restored, Suzanne was trapped again. She’d stay where she belonged unless somebody else was stupid enough to summon her. Thea dropped the amulet without looking at it, got up, and staggered around the fire to where Eric was lying. Her vision was strangely gray. After all this†¦ he has to be all right†¦ oh, please, let him be†¦ He moved when she reached him. â€Å"Eric, we did it. She’s gone. We did it.† He grinned faintly. Said in a scratchy voice, â€Å"You don’t have to cry.† She hadn’t realized she was. Eric sat up. He was terminally mussed, his hair wild, his face dirty. He looked wonderful to her. â€Å"We did it,† she whispered again. She reached out to smooth his hair, and her hand stayed there. He glanced at the fire, then back at her. â€Å"I kind of hated to say those things to her. I mean, no matter how bad she was†¦Ã¢â‚¬  He touched Thea’s neck, stroking gently. â€Å"Are you okay? I think you’ve got a bruise.† â€Å"Me? You’re the one who really got it.† She put her free hand to his throat, fingers just barely touching. â€Å"But I know what you mean,† she whispered. â€Å"I felt-sorry-for her at the end.† â€Å"Don’t cry again. Please. I really hate that,† he whispered, and he put his free arm around her. And then they were just kissing madly. Deliriously. Laughing and kissing and holding each other. She could taste her own tears on his lips, warming with his warmth, and she was trembling like a bird in a thicket. A few moments later a noise broke in. Thea didn’t want to move, but Eric looked, and then he stiffened. â€Å"Uh, we’ve got company.† Thea looked up. There were cars just outside the sandstone pillars. Parked cars. They must have driven up sometime during the fight with Suzanne, while the roar of the fire blocked out the sound of their engines, while Thea’s attention was focused on the wraith trying to Ml her. Because the people were already out of the cars. Grandma Harman, supported by Aunt Ursula. Rhys in his lab coat. Dumpling-shaped Mother Cybele, with her hand on Aradia’s arm. Old Bob, Nans Buruku. Most of the Inner Circle was here. How to cite Night World : Spellbinder Chapter 15, Essay examples

Existentialism Essay By Jean Paul Sartre Example For Students

Existentialism Essay By Jean Paul Sartre To existentialists? our world is a universe in which independence, freedom, and choice all play a major role. This further explains the principle that ?Man is nothing else but what he makes of himself.? The Stranger, by Albert Camus reflects this philosophy in many ways. Mr. Meursault the main character seems to live in his own world, socializing with others, but apathetic about what happens in his life. For example, when his mother died, his thoughts were, Mother died today. Or, maybe yesterday; I cant be sure. (1) He did not have any extreme feelings about her death; he just accepted it and decided that is was destined to happen. He kept himself busy by indulging himself in materialistic comforts like smoking, drinking, and sex. When his girlfriend, Marie wanted him to marry her, he said he would. He explains: Marie came that evening and asked me if Id marry her. I said I didnt mind; if she was keen on it, wed get married. (52) He didnt seem to care one-way or the other. His life was full of existentialism, for he believed that life just happened, nothing you could do would change the future, and that everything happened for a reason. At the end of the story when Meursault is going to be executed, he pondered his fate. He refused to see the priest before his execution because he felt that he had done nothing wrong when he shot an innocent Arab not once, but five times. He seemed to extricate pleasure from the thought of everyone shouting at him with all the bitterness and hate that had built up inside of them. At the same time, he didnt seem to worry too much that he was going to be punished by death.