How to Reduce Cheating and Plagiarism :: Expository Process Essays

How to Reduce Cheating and plagiarisationEarly in the fall semester, a professor of American studies at Cornell found a three-page paper on the Internet analyzing a song by Anne Bradstreet. A assimilator in his course had just pass on in that very paper. Accused of plagiarism, the student confessed that she had taken the paper from an Anne Bradstreet network site. She had locked herself out of her apartment the night before the paper was due, she said, and without access to her notes had panicked. twain weeks later, the professors wife, who teaches psychology, gave an examination to her advanced class. Halfway through the test a student asked to go to the bathroom. She was gone a long time, hardly the psychologist, who employed the recent woman as a lab assistant and was directing her honors thesis, inhibit her suspicions. That evening, she visited the ladies room. In the toilet stall she noticed a sheaf of written document stuffed behind a plumbing pipe. They turned out to b e handouts distributed in the course, covered with notes in what she believed was the students handwriting. Measured by recent surveys, trick has reached epidemic proportions in high schools and colleges. In a survey of 21,000 students by the Josephson Institute of Ethics, 70 pctage of high school students and 54 percent of middle schoolers admitted that they had cheated on an exam. That is up sharply from a study cited in The State of Americans This Generation and the Next, edited by Urie Bronfenbrenner and others.. That study found that 33.8 percent of high school students used a cheat sheet on a test in 1969. By 1989 the percentage had risen to 67.8. Furthermore, 58.3 percent of high school students let someone else copy their work in 1969, and 97.5 percent did so in 1989. A recent study by the bear on for Academic Integrity at Duke University yielded results similar to the Josephson study, with almost 75 percent of college students acknowledging some academic dishonesty. In four focus-group discussions conducted by the Center for Public Interest Polling at Rutgers University, many students appeared blas about academic dishonesty. I guess the first time you do it, you feel really bad, but then you get used to it, said one. Another asserted race cheat. It doesnt make you less of a person or worse of a person. There are times when you just are in adopt of a little help.

Rene Descartes and Lao Tzu Essay

Rene Descartes remains iodine of the most evidentiary philosophers of the West in the past few centuries. In his life time, the fame and popularity of Descartes is just equivalent that of a mathematician or a physicist. But today, he is considered as an true philosopher and his stems and thought argon one of the most studied in philosophy. Descartes do attempts to bring philosophy to a new direction. His school of though has rejected the thoughts of Aristotle and scholastic traditions that had dominion on the whole of philosophical thought during the mediaeval period.It instead make attempts to integrate fully his philosophy of with sciences that were considered at that time to be new. Descartes altered the relationship between theology and philosophy. These new directions that Descartes had initiated made him a philosopher that is revolutionary, The most famous of his ideas ar those that employ a manner of hyperbolic doubt. Hi stemma consist of the possibility that he whit ethorn doubt but he can non doubt that he exists. An essential feeling of this philosophical method is on the first of is ideas. In searching for the instauration of philosophy, whatever that has the possibility to be doubted must be rejected.He resolves the argument by saying that we must only trust what is clearly and distinctively seen that is free from doubt. It is in this expression that Descartes peels or takes away the layers of beliefs and ideas that would only check his perspective of the truth. His next philosophical thought is reconstructing familiarity little by little and by piece in such a way that the there willing be no instance that doubt will be back. Descartes has proven th he himself should encounter the basic qualification of thinking. This thinking mind is separate from the personate, the existence of God, nature and the outside domain.Descartes has shown that association is truly possible and that a scientific cognition of the material world is poss ible that is based on mathematics. Descartes also speaks about ingrained ideas. If outside(prenominal) objects argon known to earn any clarity and that they re altogethery are, thus there must be the existence of inherent ideas. These ideas do not come from imagination or from the senses. These ideas came from the operation of the mind on its own. only(prenominal) innate ideas have features of necessity or even universality. Ideas that are experienced are only contingent.He said that ideas do not have any similarity to the objects that they represent. Because of this statement, the mind is essentially a thinking entity and the body is just a substance that is extended and therefore essentially different. at that place is no idea of extension that can be formed in the mind using the senses. To have a thought of an extended substance, the idea of an extension must be innate or should first belong to to the mind. The theory of innate ideas basically speaks about certain pieces o f knowledge that are known to exist in man even before parentage and not acquired from experiencing the outside world.Descartes used this in his claim that man has innate idea of Gods existence and basic nature. These innate ideas are not immediately made known to man but contain reason in their discovery. The knowledge of God is innate because it is a ingathering of the faculty of faith (Kenny 1997). Lao Tzu, a famous Chinese philosopher, treats the learning of knowledge is dictated because it is based on language and lovingization. The composition of knowledge is of arbitrary, historically, accidental social systems of creating residuums, guiding desires and acting.Lao Tzu justifies the freeing of knowledge as a method of recovering the natural, genuine and spontaneous impulses of humanity. Society will cast off the desires through the use of words and differences. The acquisition of a sophisticated admiration will shape the desires of man and also actions and choices tha t man will take. populace will not desire things naturally because they are just innocent and few. Lao Tzu accepts the idea of having pre-social desires. If man will forget or abandon the learned desires that rose from language socialization, then man cam return to nature.The social analysis of knowledge come with the conceptualization of the natural or innate knowledge (Henricks 1989). Although the teachings of Lao Tzu cannot be considered as part of dualism, his ideas will calculate to support the primary idea of Descartes as evident in his book, Tao Te Ching. The book talks about the way of Tao that does not vary and compared it to something alike(p) a bellow that is inexhaustible but empty. In spite of this still way that makes the world to what it is, everything relies on this unchanging way because it completes everything. There are some similarities to the philosophy of Lao Tzu and Descartes on knowledge.Descartes believed on the innate knowledge of things that man has b efore he was ever born. Lao Tzu also believed on knowledge that is acquired before pre-socialization wherein man has knowledge before he is immersed in the context of a social world and language. They also have similarities in ideas of dualism. Tao is not extensive and to the worlds order, it has a spiritual entity as a factor by affecting it by using the mind. Te will become the tool that the unvarying way will employ to show the effects in the body or the natural world. Tao is the one controlling Te and Te follows what Tao says.Tao is be depicted here as God. The real Tao cannot be defined for when it can defined then it is not the real Tao. The Tao that cannot be named is the one who created heaven and earth. It is in reference of something that secret code greater can be thought of. Tao already existed before all the other macrocosms. For Descartes, the knowledge of Gods existence is innate because it is the leave alone of the faculty of faith. In man, there is this idea th at lies of a perfect being that Descartes is incapable of creating this idea on his own. This kind of idea must have a cause or a formal reality.This cause snappy not have come from a less than perfect being or reality. The attributes of God were of being independent, supremely intelligent and powerful and created everything else in this world. God exists necessarily. Note the similarities of Lao Tzu and Descartes of a supreme being. The only difference is that Lao Tzu did not call it a God. Descartes called it a God, being that it is something that cannot be explained or defined and one that existed before the world was created and the One who created everything else that is prime in the world. Lao Tzu did not identify with the being as a personal creator.

Montessori Practical Life Essay

In this essay I impart be discussing the importance and different aspects of the practicable tone bea in a Montessori schoolroom. Children are naturally interested in activities they have witnessed, so refer female horse Montessori began using what she called realistic liveness exercises to allow the squirt to do activities of daily life and therefore adapt themselves in their society. bear on Maria Montessori stupefyed her philosophy of education based upon actual observations of kidskinren she observed that electric razorren cull work rather than play. It is with work that pip-squeakren obtain license, order, concentration and normalization. hard-nosed life exercises are recognized to be the heart of Montessori education. In the starting time six years a child becomes a full section of his or her particular culture and family group absorbing language, attitudes, universeners and determine of those in which he or she comes into daily contact with. Children fee l satisfactory and safe when they find a secure and lovable environment, a child develops best if they are in an environment full of affection, love, caring and support. Doctor Maria Montessori in the Absorbent Mind writes the hands are instruments of mans intelligence.It is only through with(predicate) the blueprint of movement that a child offer discover and develop, for this reason Doctor Maria Montessori indomitable to incorporate the area of practical life into her classroom as this is where the practice begins (mymontessorimoments). Through the exercises of practical life the child learns to adapt to his or her environment, learns self-control, sees themselves as part of a society and most importantly grow intellectually through working with his or her hands and master the skills inevitable for his or her future. Watching a child take holds it obvious that the development of his theme comes through his movements (Montessori, 1995).There are many links amongst th e home and the condition in the area of practical life. It is the first area introduced to the child in the classroom. Maria Montessori stated Children feel a special interest for those things already rendered to them in the earlier period (Montessori, 1995). The activities in the classroom are long-familiar to the child as many of them are done at home. The child sight therefore settle in easily and master the skills with presumption while learning co-ordination of movement and relate back to past experiences at home (www.montmet.co.za). In an ideal situation practical life would be located near the entrance to the classroom, as a link between home and school as come up as a jockeyledgeability for the curriculum. The area should be attractive containing flowers, paintings, vases etc to draw the child to the practical life area.The area of practical life assists in the growth and development of the childs intellect and concentration and will also help the child develop an ord erly way of thinking (www.sevencounties.org). practical(a) life sparks repute and love for any work, helps the child to perform the activities of daily life with joy, skill, and aggrandize through which he or she is aiming for perfection. Exercises in practical life are just that, they are exercises so the child can learn how to do living activities in a purposeful way. The purpose and aim of practical life is to help the child gain control in the coordination of his or her movement, and help the child to gain independence and adapt to his or her surroundings. It is therefore important to Teach teaching, not correcting (quotes/Maria_Montessori) No one can be free unless he is free.Therefore, the first active manifestation of the childs individual liberty moldiness be so guided that through the activity he whitethorn arrive at independence (quotes/Maria_Montessori). pragmatic life helps the child gain control of his or her movement specially the development of the hands coordi nation. The fine muscles coordination is linked to the childs conceptual development. As Doctor Maria Montessori quoted The human hand allows the mind to reveal itself (quotes/Maria_Montessori). Practical life activities help the child to gain independence and enable the child to associate his or her own physical, psychic, and moral needs. The practical life area contains an orderly arrangement of exercises involving familiar objects and the activities of daily life. These will be things that the children have already seen their parents or family members doing that the child wishes to imitate.For ex axerophtholle pouring, spooning, mingled cleaning exercises and others. The exercises are ordered, with earlier exercises providing a foundation and all the skills needed for the more advanced activities to follow. The organisation of the area helps children feel secure, familiarize themselves in the classroom, and develop the inner order necessary for clear and rational thought. Pr actical life exercises fall under four basic categories grapple of the person, care of the environment, analysis of movement and grace and courtesy. Grace and courtesy issues the child with the sacrosanct basics such as rolling out a mat, sitting on a chair, and how to ask the directress for assistance while busy with another(prenominal) child. This foundation provides the skills in order for the child to participate in classroom life and complete each activity.Analysis of movement promotes a brain of accomplishment and self-esteem through activities that are real, precise, and practical such as spooning or pouring which encourages motor skills. business organization of the person includes skills necessary for binding independently such as zipping, entirelytoning, and tying. The dressing frames in the classroom provide the child the opportunity to practice these skills, the children are also encouraged to discipline zip, button or tie their own coats shoes etc. Care of the e nvironment includes teaching responsibility of the world approximately them. The children scrub chairs, lavation dishes, care for plants and help feed the animals if there are any in their environment.Therefore, the first active manifestations of the childs individual liberty must be so guided that through this activity he may arrive at independence (Montessori, The advanced Montessori Method, 2010).Montessori learning environments are alert to allow children to be socially and intellectually independent. Montessori learning materials are knowing to capture the childs interest and attention and to encourage independent usage. When children work with the Montessori materials, they perfect their movements as well prepare themselves for learning educational knowledge. All exercises reflect the environment in which the child lives, all activities use real withalls and are physically proportioned in order to help the children develop their motor skills and perfect precise movem ents.All Montessori equipment is attractive as experiencing witness lays the foundation of self-appreciation. All children want to be independent, as adults we become utilise to doing everything for them, it is hard to let go of control. But, we need to feed their desire for independence. Children learn important life skills as they handle materials in practical life. unconstipated more important is the confidence that the child gains when he or she achieves a new goal. Help me to do it by myself (Montessori, Secret ofChildhood, 1996).Maria Montessori believed in educating the whole being and not just the intelligence of a child. ahead the start of western education and the school system as we know it today, all children actually learnt from birth to adulthood were these same practical life activities, and this was more or less all they needed to function well in their society. The responsibility of the parent is to help the child learn rough the environment, connection and so ciety they live in so that the child can grow up into a fully functional member of the community (MontessoriStudents). It is therefore important that children learn how to not only dress themselves but also how to keep their surroundings clean, how to cook and how to behave and interact with others around them.So often today you find young parents are too busy to spend adequate time with their children in order to teach them basic life skills, instead you find young parents more come to on their childs academic performance. The Montessori curriculum can make up for this shortfall that unfortunately occurs due to our busy lifestyles. Montessori education can ensure that the child is given the right aids to life through the practical life exercises.Bibliography(n.d.). Retrieved whitethorn 14, 2014, from www.montmet.co.za http//www.montmet.co.za/ (n.d.). Retrieved May 14, 2014, from www.sevencounties.org http//sevencounties.org/poc/view_doc.php?type=doc&id=7923&cn=28 Development alStages/Cognitive-Development. (n.d.). Retrieved 03 05, 2014, from www.aboutkidshealth.cahttp//www.aboutkidshealth.ca/En/HealthAZ/DevelopmentalStages/SchoolAgeChildren/Pages/Cognitive-Development.aspx DevelopmentalStages/Social-and-Emotional-Development. (n.d.). Retrieved 03 04, 2014, from http//www.aboutkidshealth.ca http//www.aboutkidshealth.ca/En/HealthAZ/DevelopmentalStages/SchoolAgeChildren/Pages/Social-and-Emotional-Development.aspx maria_montessori. (n.d.). Retrieved May 14, 2014, from www.brainyquote.com http//www.brainyquote.com/quotes/authors/m/maria_montessori.html (1995). Montessori.(1995). In M. Montessori.(1995). Absorbent mind. In M. Montessori, Absorbent mind. Henry Holt and company. (1995). The receptive mind. In M. Montessori, The absorbent mind. Henry Holt and company. (1996). Secret ofChildhood. In M. Montessori, Secret of childhood. New York Ballantine Books. (2010). The advanced Montessori Method. In M. Montessori, Spontaneous activity in education (p. 118). Amsterdam Montessori-Pierson publishing company. MontessoriStudents. (n.d.). Retrieved May 14, 2014, from www.static.squarespace.com http//static.squarespace.com/MontessoriStudents.jpg mymontessorimoments. (n.d.). Retrieved May 14, 2014, from www.mymontessorimoments.files.wordpress.com http//mymontessorimoments.files.wordpress.com/2013/03/img_7100_2.jpg quotes/Maria_Montessori. (n.d.). Retrieved May 14, 2014, from www.goodreads.com http//www.goodreads.com/author/quotes/34106.Maria_Montessori

Cases for Management Decision Making

???? Cases for focusing decision qualification CA-1 ??? ?? suggested uses of fictitious characters Case plate 1 Gree sounds Inc. Job Order live exercise 2 Greetings Inc. Activity-Based liveing CASE 3 Greetings Inc. Transfer Pricing Issues CASE 4 Greetings Inc. Capital Bud repairing CASE 5 auburn throwaway conjunction Pro Rodeo Roundup CASE 6 sudate galore(postnominal) CASE 7 Armstrong Helmet Company Overview This slick is the starting time in a series of four strips that presents a fear property in which a handed-down retailer decides to employ Inter earn engine room to expand its gross sales opportunities.It requires the school-age child to employ tralatitious profession shadow hallowing approach- ing techniques and then requests an military rating of the resulting crossway be. ( fill forth-to doe withd to Chapter 2, Job Order appealing. ) This show window focuses on conclusiveness-making bene habilitates of drill- debase-rankingd greeting re lative to the traditional approach. It also move outers an opportunity to talk of the comprise/ benefit trade-off in the midst of simple ABC systems versus refined systems, and the prob fit benefit of using cogency rather than anticipate sales when bothocating decided bash be. (Related to Chapter 4, Activity-Based hailing. This case illust charge per units the importance of proper counterchange gear up for decision making as well as death penalty evaluation. The student is requisite to evaluate winningsability using devil antithetic cover pricing approaches and comment on the bell of the proposed depute pricing learnment. (Related to Chapter 8, Pricing. ) This case is set in an environment in which the family is searching for bargon-ass op- portunities for growth. It requires evaluation of a proposal ground on initial esti- gym mates as well as sensitivity analysis. It also requires evaluation of the infralying as meatptions utilize in the analysis. R elated to Chapter 12, plan for Capital Investments. ) This comprehensive case is intentional to be utilize as a capst whizz body process at the demolition of the course. It deals with a non-for-profit service company. The case involves some motorbusial method of accounting issues that would be common for a start-up cable. (Related to Chapter 5, live-Volume-Profit Chapter 7, Incremental Analysis and Chapter 9, cypherary Planning. ) This case focuses on setting up a new championship. In plan for this new busi- ness, the preparation of work outs is emphasized.In agreeition, an netherstanding of touch- script-profit relationships is involve. (Related to Chapter 5, Cost-Volume- Profit, and Chapter 9, reckonary Planning. ) This comprehensive case involves finding the toll for a realizen overlap. In addi- tion, it looks exist-volume-profit relationships. It requires the preparation of a set of reckons. (Related to Chapter 1, Managerial Accounting Chapter 5, Cost- Volume-Profit Chapter 9, Budgetary Planning Chapter 10, Budgetary influence and Responsibility Accounting Chapter 11, Standard Costs and Balanced Scorecard and Chapter 12, Planning for Capital Investments. ???????? CA-2 ??? case 1 ?Greet ings Inc. Greetings Inc. Job Order Costing developed by Thomas L. Zeller, Loyola University Chicago, and Paul D. Kimmel, University of WisconsinMilwaukee THE billet SITUATION Greetings Inc. has ope valuated for many historic period as a nation tout ensembley recognized retailer of greet cards and s shopping m solely gift items. It has 1, vitamin D transshipment warmheartednesss through and through prohibited the United States determined in last-traffic m alones. As the armory hurt of many early(a)(a) companies so atomic modus operandi 18d, Greetings stock hurt re- mained flat.As a result of a alter 2010 sh beholders meeting, the professorship of Greetings, Robert burn down, came under mash from shareholders to grow Greetings sto ck rank. As a consequence of this pressure, in 2011 Mr. ruin c exclusivelyed for a formal analysis of the companys options with guess to business op- portunities. Location was the runner issue considered in the analysis. Greetings come ins are located in high-traffic malls where ingestal be are high. The excess rental woo was justified, however, by the levy revenue that resulted from these highly visi- ble locations.In recent age, though, the intense contest from other stores in the mall marketing similar merchandise has do a disadvantage of the mall locations. Mr. Burns felt that to sum up revenue in the mall locations, Greetings would affect to attract new customers and sell to a greater extent goods to repeat customers. In determine to do this, the company would need to add a new production linage. However, to keep be down, the product line should be one that would non require untold addi- tional store space. In order to improve earnings, rather than just augment rev- enues, Greetings would sustain to cautiously manage the termss of this new product line.After careful devotion of many realizable products, the companys management represent a product that seemed to be a precise(pre titulary) good st investgic fit for its existing products high- quality un put togetherd and enc drowse off patsys. The critical el- ement of this plan was that customers would pick out issues by viewing them on wide-screen forecastr monitors in severally(prenominal) store. Orders would be processed and shipped from a central location. Thus, store size would non carry to in- crease at all. To head these products, Greetings established a new e-business unit called beleaguer decor. besiege interior decoration is a profit magnetic core that is, the coach-and-four of the new business unit is responsible for decisions affecting ii revenues and monetary values. beleaguer interior decoration was designed to distribute un shape in and borde r crisscross items to from individually one Greetings store on a just-in-time (JIT) basis. The system lap ups as fol diminisheds The groin interior decoration website allows customers to choose from several(prenominal) hundred grades. The score discount be procured in various forms un shut in, mannikin in with a brace frame and no matte, or inclose with a wood frame and twist. When a ?? CA-3 ?? Greet ?ings CA-4 ase 1 Cases for vigilance end make customer purchases an un enclose print, it is packaged and shipped the uniform day from jetty interior decoration. When a customer purchases a enclose print, the print is frame at Wall interior design and shipped inwardly 48 arcminutes. Each Greetings store has a computer linked to Wall interior decorations Web server so Greetings customers dissolve commit the many options to make a selection. Once a selection is made, the customer burn down complete the order immediately. Store em- ployees are trained to foster customers use the website to shop and to complete their purchases.The advantage to this approach is that for each one Greetings store, through the Wall interior design website, can offer a wide manakin of prints, yet the indi- vidual Greetings stores do non remove to hold any memorandum of prints or skeletal frame materials. About the evidently price to the idiosyncratic store is the computer and high- speed line connection to Wall Decor. The advantage to the customer is the wide variety of unframed and framed print items that can be conveniently purchased and delivered to the home or business, or to a third companionship as a gift. Wall Decor uses a traditional byplay order be system.Operation of Wall Decor would be easily less tangled, and bash follow would be sub- stantially less, if it exchange only unframed prints. Unframed prints require no addi- tional processing, and they can be easily shipped in simple protective tubes. Framing and matting requires the c ompany to wee-wee ninefold matting colors and frame styles, which requires considerable warehouse space. It also requires masterful employees to assemble the products and more(prenominal) expensive encase pro- cedures. Manufacturing command processing crash time is allocated to each unframed or framed print, based on the cost of the print.This smash apportioning approach is based on the assumption that more expensive prints pass on usually be framed and therefore more operating cost be should be assigned to these items. The predetermined over- head rate is the thorough passing play pass judgment manufacturing smash-up separate by the primitive ex- pected cost of prints. This method of allocation appeared reasonable to the ac- counting squad and distribution floor manager. Direct push jeopardize costs for unframed prints consist of picking the prints off the shelf and packaging them for ship- ment. For framed prints, direct labor costs consist of picking the prin ts, framing, matting, and packaging.The breeding in instance CA 1-1 for unframed and framed prints was tranquil by the accounting and product teams. The manufacturing overhead budget is presented in deterrent example CA 1-2. illustration CA 1-1 nurture close to prints and framed items for Wall Decor ?Unframed Steel-Framed score, Wood-Framed bring out, ??? Volume evaluate units change Cost Elements Direct materials Print (expected norm cost for each of the terce categories) Frame and glass tangle Direct labor Picking time Picking labor rate/hour Matting and framing time Matting and framing rate/hour Print 0,000 $12 10 minutes $12 No Matting 15,000 $16 $4 10 minutes $12 20 minutes $21 with Matting 7,000 $20 $6 $4 10 minutes $12 30 minutes $21 ?Greet ?ings ?case 1 Cases for solicitude Decision qualification CA-5 Illustration CA 1-2 Manufacturing overhead budget for Wall Decor ?Manufacturing Overhead Budget Supervisory salaries grind rent Equipment rent (framing and mat ting equipment) Utilities Insurance education engineering build guardianship Equipment mainte queen mole rat Budgeted undefiledness manufacturing overhead costs $100,000 130,200 50,000 20,000 10,000 50,000 11,000 4,000 $375,200 ??? instruction manual utilisation the development in the case and your reading from Chapters 1 and 2 of the school text to answer each of the sideline questions. 1. Define and rationalise the meaning of a predetermined manufacturing overhead rate that is applied in a job order costing system. 2. What are the advantages and disadvantages of using the cost of each print as a man- ufacturing overhead cost driver? 3. utilise the instruction in Illustrations CA1-1 and CA1-2, compute and interpret the predetermined manufacturing overhead rate for Wall Decor. 4. view the product cost for the chase three items. a) Lance Armstrong unframed print (base cost of print $12). (b) tush Elway print in firebrand frame, no mat (base cost of print $16). (c) La m boyfriend Field print in wood frame with mat (base cost of print $20). 5. (a) How much of the positive overhead cost is expected to be allocated to unframed prints? (b) How much of the total overhead cost is expected to be allocated to steel framed prints? (c) How much of the total overhead cost is expected to be allocated to wood framed prints? (d) What dowry of the total overhead cost is expected to be allocated to un- framed prints? . Do you think the come of overhead allocated to the three product categories is rea- sonable? Relate your response to this question to your findings in previous questions. 7. Anticipate business problems that whitethorn result from allocating manufacturing over- head based on the cost of the prints. ??? case 2 ?Greet ings Inc. Greetings Inc. Activity-Based Costing Developed by Thomas L. Zeller, Loyola University Chicago, and Paul D. Kimmel, University of WisconsinMilwaukee THE military control SITUATION Mr. Burns, president of Greetings Inc. created the Wall Decor unit of Greetings three grades ago to attach the companys revenue and profits. Unfortunately, even though Wall Decors revenues go through grown quickly, Greetings appears to be losing gold on Wall Decor. Mr. Burns has hired you to provide consulting services to Wall Decors management. Your assignment is to make Wall Decor a profitable business unit. Your first step is to talk with the Wall Decor work force. From your conver- sations with store managers you learn that the individual Greetings stores are very halcyon with the Wall Decor arrangement.The stores are generating addi- tional sales revenue from the sale of unframed and framed prints. They are espe- cially enthusiastic somewhat this revenue source be start the online character of the product enables them to obtain revenue without the spare cost of carry- ing record. Wall Decor sells unframed and framed prints to each store at product cost plus 20%. A 20% markup on products is a stock policy of all Greetings intercompany transactions. Each store is allowed to add an additional markup to the unframed and framed print items according to market pressures.That is, the exchange price supercharged by each store for unframed and framed prints is determined by each store manager. This policy ensures private-enterprise(a) pricing in the single store locations, an master(prenominal) business issue because of the intense mall competition. season the store managers are superior generally happy with the Wall Decor products, they arouse noned a significant difference in the sales performance of the unframed prints and the framed prints. They find it difficult to sell unframed prints at a competitive price.The price competition in the malls is very intense. On average, stores find that the profits on unframed prints are very low because the cost for unframed prints charged by Wall Decor to the Greetings stores is only slightly be- low what competing stores charge their custom ers for unframed prints. As a re- sult, the profit circumference on unframed prints is very low, and the overall profit clear is small, even with the large volume of prints sold. In contrast, stores make a very good profit on framed prints and still beat the warm competitors price by about 15%.That is, the mall competitors cannot meet at a competitive price the quality of framed prints provided by the Greetings stores. As a result, store managers advertise the lowest prices in town for high-quality framed prints. One store manager referred to Wall Decors computer on the counter as a currency in machine for framed prints and a lemonade stand for unframed prints. In a conversation with the production manager, you learned that she be- lieves that the relative positivity of framed and unframed prints is distorted ?? CA-6 ?Greet ?ings ?case 2 Cases for circumspection Decision making CA-7 ecause of improper product costing. She feels that the costs provided by the companys traditio nal job order costing system are inaccurate. From the very beginning, she has cautiously managed production and distribution costs. She explains, Wall Decor is essentially giving out-of-door expensive framed prints, and it appears that it is charging the stores too much for unframed prints. In her bureau she shows you her own product costing system, which survives her point of view. Your tour of the information applied science (IT) department provided additional insight as to why Wall Decor is having financial problems.You discovered that to keep the website mental testingning requires separate computer servers and several in- formation technology professionals. Two separate activities are occurring in the technology area. First, purchasing professionals and IT professionals spend many hours managing thousands of prints and frame and matting materials. Their t films include selecting the prints and the types of framing material to sell. They also must upload, manage, and down load prints and framing material onto and off of the website. The IT staff give notice (of)s you much of their time is spend with framing and matting material. further a highly skilled IT professional can properly skip a print and load it up to the site so that it diagrammatically represents what the print pass on look like when properly matted and framed. In addition, you discover that a different team of IT professionals is dedi- cated to optimizing the in operation(p) performance of the website. These costs are classified as manufacturing overhead because a essential measurement of work is take to keep the site integrated with purchasing and production and to safe- guard Wall Decors assets online.Most time-consuming is the elbow grease to develop and keep an eye on the site so that customers can view the prints as they would appear either unframed or framed and matted. A interchange with the IT professionals suggests that the time worn out(p) develop- ing and maintai ning the site for the unframed prints is considerably less than that required for the framed prints and in particular for the framed and matted prints. Developing and maintaining a site that can display the unframed prints is relatively straightforward.It becomes more complicated when the site must al- low the customer to view every possible combination of print with every type of steel frame, and immensely more complicated when one considers all of the pos- sible wood frames and different matting colors. Obviously, a very substantial portion of the IT professionals time and resources is required to present the over 1,000 different framing and matting options. Based on your preliminary findings, you have decided that the companys ability to measure and evaluate the profitability of individual products would be improved if the company employed an activity-based costing (ABC) system.As a first step in this effort, you compiled a list of costs, activities, and values. Your work consist ed of taking the original manufacturing overhead cost ($375,200, provided in Case 1) and allocating the costs to activities. You identified four ac- tivities picking prints neckcloth selection and management (includes general management and overhead) website optimization and framing and matting cost (includes equipment, insurance, rent, and supervisors salary). The first activity is picking prints. The auspicated overhead colligate to this ac- tivity is $30,600.The cost driver for this activity is the issue forth of prints. It is ex- pected that the total bet of prints entrust be 102,000. This is the sum of 80,000 unframed, 15,000 steel-framed, and 7,000 wood-framed. Illustration CA 2-1 Information for activity 1 ?Estimated Activity Cost Driver Overhead Picking prints bend of prints $30,600 Expected Use of Cost Driver (80,000 15,000 7,000) 102,000 prints ???? ?? Greet ?ings CA-8 case 2 Cases for Management Decision reservation The second activity is blood selection and mana gement. The estimated overhead link up to this activity is $91,700.The cost driver for this activity is the number of components per print item. An unframed print has one component, a steel-framed print has two components (the print and the frame), and a wood- framed print has three components (the print, the mat, and the frame). The total number of components is expected to be 131,000. Illustration CA 2-2 Information for activity 2 ?Activity Inventory selection and management Cost Driver do of components Print (1) Print and frame (2) Print, mat, and frame (3) Estimated Overhead $91,700 Expected Use of Cost DriverPrints 80,000 components Print and frame 15,000 2 30,000 components Print, mat, and frame 7,000 3 21,000 components join 131,000 components ???? The third activity is website optimization. The total overhead cost tie in to to website optimization is expected to be $129,000. It was difficult to identify a cost driver that directly link up website optimization to the pr oducts. In order to re- flect the fact that the majority of the time worn-out(a) on this activity relate to framed prints, you first split the cost of website optimization between unframed prints and framed prints.Based on your treatment with the IT professionals, you de- termined that they spend roughly one-fifth of their time developing and main- taining the site for unframed prints, and the other four-fifths of their time on framed prints, even though the number of framed prints sold is substantially less than the number of unframed prints. As a consequence, you allocated $25,800 of the overhead costs related to website optimization to unframed prints and $103,200 to framed prints. You contemplated having three categories (unframed, steel-framed, and wood-framed with matting), but chose not to add this addi- tional refinement.Illustration CA 2-3 Information for activity 3 ?Activity Website optimization Unframed Framed Cost Driver Number of prints at mental ability Number of pr ints at cognitive content Estimated Overhead $25,800 $103,200 Expected Use of Cost Driver Unframed prints 100,000 print capa urban center Framed and/or matted prints 25,000 print capacity (16,000 steel 9,000 wood) ???? Once the $129,000 of the third activity was allocated across the two broad product categories, the number of prints at operating capacity was used as the cost driver. Note that operating capacity was used instead of expected units sold.The overhead costs related to website optimization are relatively stiff be- cause the employees are salaried. If a fixed cost is allocated using a value that varies from period to period (like expected sales), then the cost per unit provide vary from period to period. When allocating fixed costs it is better to use a base that does not vary as much, such as operating capacity. The advantage of using operating capacity as the base is that it keeps the fixed costs per unit stable over time. ?Greet ?ings ?case 2 Cases for Management Dec ision Making CA-9 The final activity is framing and matting.The expected overhead costs re- lated to framing and matting are $123,900. None of this overhead cost should be allocated to unframed prints. The costs related to framing and matting are rela- tively fixed because the costs relate to equipment and other costs that do not vary with sales volume. As a consequence, like website optimization, you chose to base the cost driver on levels at operating capacity, rather than at the expected sales level. The cost driver is the number of components. Steel-framed prints have two components (the print and frame), and wood-framed prints have three components (the print, mat, and frame).The total components at operating ca- pacity would be steel frame 32,000 or (16,000 2) and wood frame 27,000 or (9,000 3,000). Illustration CA 2-4 Information for activity 4 ?Activity Framing and matting cost (equipment, insurance, rent, and supervisory labor) Cost Driver Number of components at capacity E stimated Overhead $123,900 Expected Use of Cost Driver Print and frame 16,000 2 32,000 components at capacity Print, mat, and frame 9,000 3 27,000 components at capacity summarize 59,000 components ???? To summarize, the overhead costs and cost drivers used for each product are expected to be Illustration CA 2-5Summary of overhead costs and cost drivers ?Cost Activity Driver 1. Picking Number of prints prints Steel- Wood- Framed, Framed, No with Unframed Matting Matting Total 80,000 15,000 7,000 102,000 80,000 30,000 21,000 131,000 Overhead Cost $ 30,600 91,700 25,800 103,200 123,900 $375,200 ?2. Inventory selection and management 3. Website optimization 4. Framing and matting Number of components Number of 100,000 prints at capacity Number of components at capacity na 16,000 32,000 9,000 27,000 100,000 25,000 59,000 ??? Instructions Answer the sideline questions. . Identify two reasons why an activity-based costing system may be appropriate for Wall Decor. 2. Compute the activity -based overhead rates for each of the four activities. 3. Compute the product cost for the following three items using ABC. (Review Case 1 for additional information that you exit need to answer this question. ) (a) Lance Armstrong unframed print (base cost of print $12). (b) John Elway print in steel frame, no mat (base cost of print $16). (c) Lambeau Field print in wood frame with mat (base cost of print $20). ? ?? Greet ?ings CA-10 ase 2 Cases for Management Decision Making 4. 5. 6. 7. In Case 1 for Greetings, the overhead allocations using a traditional volume-based approach were $3. 36 for Lance Armstrong, $4. 48 for John Elway, and $5. 60 for Lam- beau Field. The total product costs from Case 1 were Lance Armstrong $17. 36, John Elway $33. 48, and Lambeau Field $48. 10. The overhead allocation rate for unframed prints, such as the unframed Lance Armstrong print in question 3, slumpd under ABC compared to the amount of overhead that was allocated under the traditional approac h in Case 1. why is this the case?What are the potential implications for the company? rationalise why the overhead cost related to website optimization was first distributed into two categories (unframed prints and framed prints) and then allocated based on number of prints. When allocating the cost of website optimization, the decision was made to initially allocate the cost across two categories (unframed prints and framed prints) rather than three categories (unframed prints, steel-framed prints, and wood-framed prints with matting). Discuss the pros and cons of splitting the cost between two categories rather than three.Discuss the implications of using operating capacity as the cost driver rather than the expected units sold when allocating fixed overhead costs. 8. (a) Allocate the overhead to the three product categories (unframed prints, steel- framed prints, and wood-framed prints with matting), assuming that the estimate of the expected units sold is ameliorate and the actual amount of overhead incurred equaled the estimated amount of $375,200. (b) Calculate the total amount of overhead allocated. Explain why the total overhead of $375,200 was not allocated, even though the estimate of sales was correct.What are the implications of this for management? ??? case 3 ?Greet ings Inc. Greetings Inc. Transfer Pricing Issues Developed by Thomas L. Zeller, Loyola University Chicago, and Paul D. Kimmel, University of WisconsinMilwaukee THE care SITUATION Two social classs ago, prior to a major capital-budgeting decision (see Case 4), Robert Burns, the president of Greetings Inc. , approach a challenging transfer pricing issue. He knew that Greetings store managers had comprehend about the ABC study (see Case 2) and that they knew a price append for framed items would soon be on the way.In an effort to dissuade him from increasing the transfer price for framed prints, several store managers e-mailed him with diminutive analyses show- ing how framed- print sales had given stores a strong competitive position and had change magnitude revenues and profits. The store managers mentioned, however, that magic spell they were opposed to an augment in the cost of framed prints, they were looking forward to a price merge for unframed prints. Management at Wall Decor was very interested in changing the transfer pric- ing strategy.You had reported to them that setting the transfer price based on the product costs calculated by using traditional overhead allocation measures had been a major contributing factor to its non-optimal performance. Here is a brief recap of what happened during your presentation to Mr. Burns and the Wall Decor managers. Mr. Burns smiled during your presentation and graciously ack directlyledged your excellent activity-based costing (ABC) study and analysis. He even nodded with approval as you offered the following innuendos. 1. Wall Decor should decrease the transfer price for high-volume, simple print items . . Wall Decor should increase the transfer price for low-volume, complex framed print items. 3. Youranalysispointstoatransferpricethatmaintainsthe20%markupovercost. 4. Adoption of these changes bequeath provide Wall Decor with an 11% return on investment funds (ROI), beating the required 10% expected by Greetings board of directors. 5. contempt the objections of the store managers, the Greetings stores must ac- cept the price changes. Finishing your presentation, you asked the executive audience, What questions do you have? Mr. Burns responded as follows. Your analysis appears sound. However, it focuses almost exclu- sively on Wall Decor. It appears to tell us little about how to move for- ward and benefit the entire company, especially the Greetings retail stores. Let me explain. ?? CA-11 ?? Greet ?ings CA-12 case 3 Cases for Management Decision Making I am implicated about how individual store customers get out react to the price changes, assuming the price increase of frame d-print items is passed along to the customer. Store managers leave behind welcome a decrease in the transfer price of unframed prints.They have complained about the high cost of prints from the beginning. With a decrease in print cost, store managers will be able to compete against mall stores for print items at a competitive exchange price. In addition, the increase in store traffic for prints should increase the sales revenue for related items, such as cards, wrapping paper, and more. These are all low- margin items, but with increased sales volume of prints and related products, revenues and profits should grow for each store. Furthermore, store managers will be interference with the increase in the cost of framed prints.Framed prints have refundd substantial rev- enues and profits for the stores. Increasing the cost of framed prints to the stores could create one of three problems First, a store manager may elect to keep the marketing price of framed-print items the alike (p). The results of this would be no change in revenues, but profits would de- cline because of the increase in cost of framed prints. Second, a store manager may elect to increase the selling price of the framed prints to first the cost increase. In this case, sales of framed prints would surely decline and so would revenues and profits.In addition, stores would likely see a decline in related sales of other expensive, high-quality, high-margin items. This is because sales data indicate that customers who purchase high-quality, high-price framed prints also purchase high-quality, high-margin items such as watches, jewelry, and cosmetics. terzetto, a store manager may elect to search the outside market for framed prints. Mr. Burns offered you the challenge of jockstraping him bring change to the companys transfer prices so that both business units, Greetings stores and Wall Decor, win.From his explanation, you could see and appreciate that set- ting the transfer price for unfram ed and framed prints impacts sale revenues and profits for related items and for the company overall. You immediately rec- ognized the error in your presentation by simply providing a solution for Wall Decor alone. You drove home that night sentiment about the challenge. You recognized the need and importance of anticipating the reaction of Greetings store customers to changes in the prices of unframed and framed prints. The succeeding(prenominal) day, the market- ing team provided you with the following average data. For every unframed print sold (assume one print per customer), that cus- tomer purchases related products resulting in $4 of additional profit. For every framed print sold (assume one print per customer), that customer purchases related products resulting in $8 of additional profit. Each Greetings store sets its own selling price for unframed and framed prints. Store managers need this type of flexibility to be responsive to com- petitive pressures. On average the pricing for stores is as follows unframed prints $21, steel-framed without matting $50, wood-framed with matting $70.Instructions Answer each of the following questions. 1. Prepare for class discussion what you think were the critical challenges for Mr. Burns. Recognize that Wall Decor is a profit center and each Greetings store is a profit center. ?Greet ?ings ?case 3 Cases for Management Decision Making CA-13 2. After lengthy and sometimes heated negotiations between Wall Decor and the store managers, a new transfer price was determined that calls for the stores and Wall Decor to split the profits on unframed prints 30/70 (30% to the store, 70% to Wall Decor) and the profits on framed prints 50/50.The following additional terms were also hold to Profits are defined as the store selling price less the ABC cost. Stores do not share the profits from related products with Wall Decor. Wall Decor will not seek to sell unframed and framed print items through anyone other than Greetin gs. Wall Decor will work to decrease costs. Greetings stores will not seek suppliers of prints other than Wall Decor. Stores will keep the selling price of framed prints as it was before the change in transfer price.On average, stores will decrease the selling price of unframed prints to $20, with an expected increase in volume to 100,000 prints. Analyze how Wall Decor and the stores benefited from this new agreement. In your analysis, first (a) compute the profits of the stores and Wall Decor using traditional amounts related to pricing, cost, and a 20% markup on Wall Decor costs. Next, (b) compute the profits of the stores and Wall Decor using the ABC cost and negoti- ated transfer price approach. Finally, (c) explain your findings, linking the overall profits for stores and Wall Decor.The following data apply to this analysis. (Round all calculations to three deci- mal places. ) ???? Average selling price by stores before transfer pricing study Average selling price by stores later on transfer pricing study Volume at traditional selling price Volume at new selling price Wall Decor cost (traditional) ABC cost Unframed Print $21 $20 80,000 100,000 $17. 36 $15. 258 Steel-Framed, No Matting $50 $50 15,000 15,000 $33. 48 $39. 028 Wood-Framed, with Matting $70 $70 7,000 7,000 $48. 10 $55. 328 3. Review the additional terms of the agreement listed in instruction 2 above.In each case, adduce whether the item is appropriate, unnecessary, ineffective, or potentially harmful to the overall company. ??? case 4 ?Greet ings Inc. Greetings Inc. Capital Budgeting Developed by Thomas L. Zeller, Loyola University Chicago, and Paul D. Kimmel, University of WisconsinMilwaukee THE BUSINESS SITUATION Greetings Inc. stores, as well as the Wall Decor division, have enjoyed healthy prof- itability during the last two years. Although the profit margin on prints is very much thin, the volume of print sales has been substantial plenteous to generate 15% of Greetings store prof its.In addition, the increased customer traffic resulting from the prints has generated significant additional sales of related non-print products. As a result, the companys rate of return has exceeded the industry average during this two-year period. Greetings store managers likened the e-business leverage cre- ated by Wall Decor to a high-octane fuel to supercharge the stores profitability. This high rate of return (ROI) was accomplished even though Wall Decors venture into e-business proved to cost more than originally budgeted.Why was it a profitable venture even though costs exceeded estimates? Greetings stores were able to generate a considerable volume of business for Wall Decor. This helped dot the high e-business operating costs, many of which were fixed, across many unframed and framed prints. This experience taught top manage- ment that maintaining an e-business structure and making this business feigning winning are very expensive and require substantial sales as well as careful monitoring of costs. Wall Decors advantage gained widespread industry recognition. The business press ocumented Wall Decors approach to using information technology to in- crease profitability. The companys CEO, Robert Burns, has become a frequent business-luncheon speaker on the event of how to use information technology to offer a great product mix to the customer and increase shareholder value. From the outside looking in, all appears to be going very well for Greetings stores and Wall Decor. However, the sun is not shining as brightly on the inside at Greetings. The mall stores that compete with Greetings have begun to offer prints at very com- petitive prices.Although Greetings stores enjoyed a selling price advantage for a few years, the competition eventually responded, and now the pressure on sell- ing price is as intense as ever. The pressure on the stores is heightened by the fact that the companys recent success has led shareholders to expect the stores to g enerate an above-average rate of return. Mr. Burns is very concerned about how the stores and Wall Decor can continue on a path of continued growth. Fortunately, more than a year ago, Mr. Burns judge that competitors would eventually find a way to match the selling price of prints.As a conse- quence, he formed a committee to explore ways to employ technology to further reduce costs and to increase revenues and profitability. The committee is com- prised of store managers and staff members from the information technology, ?? CA-14 ?Greet ?ings ?cacaseses 14 Cases for Management Decision Making CA-15 marketing, finance, and accounting departments. Early in the groups discussion, the focus turned to the most expensive component of the existing business modelthe large inventory of prints that Wall Decor has in its alter ware- house.In addition, Wall Decor incurs substantial costs for shipping the prints from the alter warehouse to customers across the country. Ordering and maintainin g such a large inventory of prints consumes valuable resources. One of the committee members suggested that the company should pursue a model that music stores have experimented with, where CDs are burned in the store from a master copy. This saves the music store the cost of maintaining a large inventory and increases its ability to expand its music offerings.It virtually guarantees that the store can perpetually provide the CDs requested by customers. Applying this idea to prints, the committee decided that each Greetings store could invest in an expensive color printer committed to its online ordering system. This printer would generate the new prints. Wall Decor would have to pay a roy- alty on a per print basis. However, this approach does offer certain advantages. First, it would travel by all ordering and inventory maintenance costs related to the prints. Second, shrinkage from lost and stolen prints would be reduced.Finally, by reducing the cost of prints for Wall Decor, t he cost of prints to Greetings stores would decrease, thus allowing the stores to sell prints at a lower price than competitors. The stores are very interested in this option because it enables them to maintain their current customers and to sell prints to an even wider set of customers at a potentially lower cost. A new set of customers means even greater related sales and profits. As the accounting/finance expert on the team, you have been asked to per- form a financial analysis of this proposal.The team has collected the informa- tion presented in Illustration CA 4-1. Illustration CA 4-1 Information about the proposed capital investment project ?Available Data Cost of equipment (zero correspondence value) Cost of ink and paper supplies (purchase immediately) Annual cash flow nest egg for Wall Decor Annual additional store cash flow from increased sales Sale of ink and paper supplies at end of 5 years Expected life of equipment Cost of capital marrow $800,000 100,000 175,000 10 0,000 50,000 5 years 12% ?Instructions Mr.Burns has asked you to do the following as part of your analysis of the capital investment project. 1. Calculatethenetpresentvalueusingthenumbersprovided. Assumethatannualcash flows occur at the end of the year. 2. Mr. Burns is concerned that the original estimates may be too optimistic. He has sug- gested that you do a sensitivity analysis assuming all costs are 10% higher than ex- pected and that all inflows are 10% less than expected. 3. Identify possible flaws in the numbers or assumptions used in the analysis, and iden- tify the risk(s) associated with purchasing the equipment. . In a one-page memo, provide a testimony based on the above analy- sis. Include in this memo (a) a challenge to store and Wall Decor management and (b) a suggestion on how Greetings stores could use the computer connection for re- lated sales. ???? ???? case 5 ?????????????????????????????????????????????????????????????????????????????????????????????????????? ??????????????????? Auburn airman parliamentary procedure Pro Rodeo Roundup Developed by Jessica Johnson Frazier, east Kentucky University, and Patricia H.Mounce, University of fundamental Arkansas THE BUSINESS SITUATION When Shelley Jones became president-elect of the Circular hostel of Auburn, Kansas, she was asked to suggest a new fundraising activity for the high society. After a consider- able amount of research, Shelley proposed that the Circular Club sponsor a profes- sional rodeo. In her presentation to the club, Shelley said that she valued a fundraiser that would (1) continue to get better each year, (2) give back to the com- munity, and (3) provide the club a presence in the connection.Shelleys remnant was to have an activity that would become an annual community event and that would check even the first year and raise $5,000 the following year. In addition, based on the experience of other communities, Shelley believed that a rodeo could grow in popularity so th at the club would eventually earn an average of $20,000 annually. A rodeo committee was formed. Shelley contacted the knowledge bases oldest and largest rodeo- O.K. agency to apply to sponsor a professional rodeo.The sanctioning agency requires a rodeo to consist of the following five events Bareback Riding, bronco Riding, Steer Wrestling, Bull Riding, and Calf Roping. Because there were a number of team ropers in the area and because they wanted to include females in the competition, members of the rodeo committee added squad Roping and Womens Barrels. Prize money of $3,000 would be paid to winners in each of the seven events. Members of the rodeo committee contracted with RJ Cattle Company, a live- stock contractor on the rodeo circuit, to provide bucking stock, fencing, and chutes. Realizing that osts associated with the rodeo were tremendous and that slating sales would belike not be sufficient to cover the costs, the rodeo com- mittee sent letters to topical anesthetic bus inesses soliciting contributions in exchange for various sponsorships. Exhibiting jocks would contribute $1,000 to exhibit their products or services, while major(ip) athletic supporters would contribute $600. Chute Sponsors would contribute $ d to have the name of their business on one of the six bucking chutes. For a contribution of $100, individuals would be included in a Friends of Rodeo list put in the rodeo programs.At each performance the rodeo announcer would repeatedly mention the names of the businesses and in- dividuals at each level of sponsorship. In addition, large signs and banners with the names of the businesses of the Exhibiting Sponsors, Major Sponsors, and Chute Sponsors were to be displayed prominently in the scene of action. ?CA-16 ???????????????????? case 5 Cases for Management Decision Making CA-17 ???????????????????????????????? A local anaesthetic youth group was contacted to provide concessions to the public and divide the profits with the Circular Club.The Auburn Circular Club Pro Rodeo Roundup would be held on June 1, 2, and 3. The cost of an adult ticket was set at $8 in advance or $10 at the gate the cost of a ticket for a child 12 or younger was set at $6 in advance or $8 at the gate. Tickets were not date-specific. Rather, one ticket would admit an individual to one performance of his or her choice Friday, Saturday, or sunlight. The rodeo committee was able to insure a location through the county supervisors board at a nominal cost to the Circular Club. The arrangement allowed the use of the county fair grounds and field of force for a one- week period.Several months prior to the rodeo, members of the rodeo commit- tee had been assured that bleachers at the arena would hold 2,500 patrons. On Saturday night, paid attendance was 1,663, but all seats were filled out-of-pocket to poor gate controls. Attendance was 898 Friday and 769 on Sunday. The following revenue and outlay figures relate to the first year of the r odeo. Illustration CA 5-1 Revenue and expense data, year 1 ? tax revenue Contributions from sponsors $22,000 Receipts from ticket sales 28,971 Share of concession profits 1,513 Sale of programs 600 Total receipts Expenses Livestock contractor 26,000 Prize money 21,000 protester hospitality Sponsor signs for arena 1,900 Insurance 1,800 Ticket printing 1,050 Sanctioning fees 925 recreation 859 Judging fees 750 Port-a-potties 716 lead 600 Hay for horses 538 Programs 500 Western hats to first 500 children 450 Hotel rooms for stock contractor 325 Utilities 300 Sand for arena 251 confused fixed costs 105 Total expenses Net loss $53,084 ?3,341* ?61,410 $(8,326) ??? *The club contracted with a local caterer to provide a tent and pabulum for the contestants. The cost of the food was contingent on the number of contestants each evening.Information con- cerning the number of contestants and the costs incurred are as follows Contestants Friday 68 Saturday 96 Sunday 83 Total Cost $ 998 1,243 1,100 $3,341 ????? On Wednesday after the rodeo, members of the rodeo committee met to discuss and critique the rodeo. Jonathan Edmunds, CPA and President of the Circular Club, commented that the club did not lose money. Rather, Jonathan said, The club made an investment in the rodeo. ?????????????????? CA-18 case 5 Cases for Management Decision Making ?????????????????????????????????? Instructions Answer each of the following questions. . Do you think it was necessary for Shelley Jones to stipulate that she wanted a fundraiser that would (1) continue to get better each year, (2) give back to the com- munity, and (3) provide the club a presence in the community? Why or why not? 2. What did Jonathan Edmunds mean when he said the club had made an investment in the rodeo? 3. Is Jonathans comment concerning the investment consistent with Shelleys idea that the club should have a fundraiser that would (1) continue to get better each year, (2) give back to the community, and (3) provid e the club a presence in the community?Why or why not? 4. What do you believe is the sort of the rodeo expenditures in relation to ticket sales? 5. Determine the fixed and inconsistent cost components of the catering costs using the high-low method. 6. Assume you are train chair of the rodeo committee for close year. What steps would you suggest the committee take to make the rodeo profitable? 7. Shelley, Jonathan, and Adrian Stein, the Fundraising Chairperson, are beginning to make plans for next years rodeo. Shelley believes that by negotiating with local feed stores, innkeepers, and other business owners, costs can be cut dramatically.Jonathan agrees. After carefully analyzing costs, Jonathan has estimated that the fixed expenses can be pared to just about $51,000. In addition, Jonathan estimates that variable costs are 4% of total gross receipts. After talking with business owners who attended the rodeo, Adrian is confident(p) that funds solicited from sponsors will incr ease. Adrian is comfortable in budgeting revenue from sponsors at $25,600. The local youth group is unwilling to provide con- cessions to the audience unless they receive all of the profits.Not having the person- nel to staff the concession booth, members of the Circular Club reluctantly agree to let the youth group have 100% of the profits from the concessions. In addition, mem- bers of the rodeo committee, recognizing that the net income from programs was only $100, decide not to sell rodeo programs next year. Compute the break-even point in dollars of ticket sales assuming Adrian and Jonathan are correct in their assumptions. 8. Shelley has just learned that you are calculating the break-even point in dollars of ticket sales.She is still convinced that the Club can make a profit using the assumptions in number 7 above. (a) Calculate the dollars of ticket sales undeniable in order to earn a steer profit of $6,000. (b) Calculate the dollars of ticket sales needed in order to earn a target profit of $12,000. 9. Are the facilities at the fairgrounds fair to middling to handle crowds needed to generate ticket revenues calculated in number 8 above to earn a $6,000 profit? Show calcula- tions to support your answers. 10. Prepare a budgeted income story for next year using the estimated revenues from sponsors and other assumptions in number 7 above.In addition, use ticket sales based on the target profit of $12,000 estimated in 8(b). The cost of the line con- tractor, prize money, sanctioning fees, entertainment, judging fees, rent, and utilities will remain the same next year. Changes in expenses include the following Members of the Club have decided to eliminate all costs related to contestant hospitality by soliciting a tent and food for the contestants and taking care of the Contestant Hospitality populate themselves. The county has installed permanent restrooms at the arena, eliminating the need to rent port-a- potties.The rodeo committee intends to pursu e arrangements to have hotel rooms, hay, and childrens hats provided at no charge in exchange for sponsorships. The cost of banners varies with the number of sponsors. Signs and More charged the Circular Club $130 for each Exhibiting Sponsor banner and $48 for each Major Sponsor banner. At this time there is no way to know whether additional sponsors will be Exhibiting Spon- sors or Major Sponsors. Therefore, for budgeting purposes you should increase the cost of the banners by the percentage increase in sponsor contributions. (Hint Round ???????????????????? ase 5 Cases for Management Decision Making CA-19 ???????????????????????????????? all calculations to three decimal places. ) By checking prices, the Circular Club will be able to obtain insurance providing essentially the same amount of coverage as this year for only $600. For the first rodeo the Club ordered 10,000 tickets. Realizing the con- straints on available seating, the Club is ordering only 5,000 tickets for next year , and therefore its costs are reduced 50%. The sand for the arena for next year will be $300, and miscellaneous fixed costs are to be budgeted at $100. 11.A few members in the Circular Club do not want to continue with the annual rodeo. However, Shelley is crying(a) that the Club must continue to conduct the rodeo as an annual fundraiser. Shelley argues that she has spent hundreds of dollars on western boots, hats, and other items of clothing to wear to the rodeo. Are the expenses re- lated to Shelleys purchases of rodeo clothing relevant costs? Why or why not? 12. Rather than hire the local catering company to cater the Contestant Hospitality Tent, members of the Circular Club are considering asking Shadys Bar-B-Q to cater the event in exchange for a $600 Major Sponsor spot.In addition, The Fun snitch, a local party supply business, will be asked to donate a tent to use for the event. The Fun Shop will also be given a $600 Major Sponsor spot. Several members of the Club are oppos ed to this consideration, arguing that the two Major Sponsor spots will take away from the money to be earned through other sponsors. Adrian Stein has explained to the members that the Major Sponsor signs for the arena cost only $48 each. In ad- dition, there is more than enough room to display two additional sponsor signs. What would you encourage the Club to do concerning the Contestant Hospitality Tent?Would your answer be different if the arena were limited in the number of additional signs that could be displayed? What winsome of cost would we consider in this situation that would not be found on a financial statement? ??? case 6 ?? sweatsuit many Developed by Jessica Johnson Frazier, Eastern Kentucky University, and Patricia H. Mounce, University of Central Arkansas THE BUSINESS SITUATION After graduating with a degree in business from Eastern University in Campus Town, USA, Michael Woods realized that he wanted to remain in Campus Town.After a number of unsuccessful attemp ts at getting a job in his disci- pline, Michael decided to go into business for himself. In thinking about his business venture, Michael determined that he had four criteria for the new business 1. He wanted to do something that he would enjoy. 2. He wanted a business that would give back to the community. 3. He wanted a business that would grow and be more successful every year. 4. Realizing that he was going to have to work very hard, Michael wanted a business that would generate a minimum net income of $25,000 annually.While reflecting on the criteria he had outlined, Michael, who had been president of his fraternity and served as an officer in several other student organizations, realized that there was no place in Campus Town to have cus- tom sweatshirts made using a silk-screen process. When student organiza- tions wanted sweatshirts for their members or to market on campus, the offi- cers had to make a trip to a city 100 miles away to visit Shirts and More. Michael had wor ked as a part-time employee at Shirts and More while he was in high school and had ideate owning such a shop.He realized that a sweatshirt shop in Campus Town had the potential to meet all four of his crite- ria. Michael set up an appointment with Jayne Stoll, the owner of Shirts and More, to obtain information useful in getting his shop started. Because Jayne liked Michael and was intrigued by his entrepreneurial spirit, she answered many of Michaels questions. In addition, Jayne provided information concerning the type of equipment Michael would need for his business and its average useful life. Jayne knows a competitor who is retiring and would like to sell his equipment.Michael can purchase the equipment at the beginning of 2011, and the owner is willing to give him terms of 50% due upon purchase and 50% due the seat following the purchase. Michael decided to purchase the following equipment as of January 1, 2011. CA-20 ??? case 6 Cases for Management Decision Making CA-21 ?? Hand-operated press that applies ink to the shirt Light-exposure table Dryer transporter belt that makes ink dry on the shirts Computer with graphics parcel and color printer Display furniture Used cash file away Cost $7,500 1,350 2,500 3,500 2,000 500 Useful Life yrs. 10 yrs. 10 yrs. 4 yrs. 10 yrs. 5 yrs. Michael has decided to use the sweatshirt supplier recommended by Jayne. He learned that a gross of good-quality sweatshirts to be silk-screened would cost $1,440. Jayne has back up Michael to ask the sweatshirt supplier for terms of 40% of a quarters purchases to be paid in the quarter of purchase, with the re- maining 60% of the quarters purchases to be paid in the quarter following the purchase. Michael also learned from talking with Jayne that the ink used in the silk- screen process costs approximately $0. 75 per shirt.Knowing that the silk-screen process is somewhat labor-intensive, Michael plans to hire six college students to help with the process. Each one will work a n average of 20 hours per week for 50 weeks during the year. Michael estimates to- tal annual wages for the workers to be $72,000. In addition, Michael will need one person to take orders, bill customers, and operate the cash register. Cary march Smith, who is currently Director of Student Development at Eastern University, has approached Michael about a job in sales. Cary Sue knows the officers of all of the student organizations on campus.In ad- dition, she is very active in the community. Michael thinks Cary Sue can bring in a lot of business. In addition she also has the clerical skills needed for the posi- tion. Because of her contacts, Michael is willing to pay Cary Sue $1,200 per month plus a commission of 10% of sales. Michael estimates Cary Sue will spend 50% of the workday focusing on sales, and the remaining 50% will be spent on clerical and administrative duties. Michael realizes that he will have hindrance finding a person skilled in com- puter graphics to generate th e designs to be printed on the shirts.Jayne recently hired a graphics decorator in that position for Shirts and More at a rate of $500 per month plus $0. 10 for each shirt printed. Michael believes he can find a uni- versity graphics design student to work for the same rate Jayne is paying her designer. Michael was fortunate to find a commercial expression for rent near the uni- versity and the downtown area. The landlord requires a one-year lease. Although the monthly rent of $1,000 is more than Michael had anticipated paying, the structure is nice, has adequate parking, and there is room for expansion.Michael anticipates that 75% of the building will be used in the silk-screen process and 25% will be used for sales. Michaels fraternity brothers have encouraged him to advertise weekly in the Eastern University student newspaper. Upon inquiring, Michael found that a 3 3 ad would cost $25 per week. Michael also plans to run a weekly ad in the local newspaper that will cost him $75 per week. Michael wants to sell a large number of quality shirts at a reasonable price. He estimates the selling price of each customized shirt to be $16.Jayne has sug- gested that he should ask customers to pay for 70% of their purchases in the quarter purchased and pay the additional 30% in the quarter following the purchases. After talking with the insurance agent and the property valuation adminis- trator in his municipality, Michael estimates that the property taxes and insur- ance on the machinery will cost $2,240 annually property tax and insurance on display furniture and cash register will total $380 annually. ??? CA-22 case 6 Cases for Management Decision Making Jayne reminded Michael that maintenance of the machines is required for the silk-screen process.In addition, Michael realizes that he must consider the cost of utilities. The building Michael wants to rent is roughly the same size as the building occupy by Shirts and More. In addition, Shirts and More sells ap- p roximately the same number of shirts Michael plans to sell in his store. Therefore, Michael is confident that the maintenance and utility costs for his shop will be comparable to the maintenance and utility costs for Shirts and More, which are as follows inwardly the relevant range of zero to 8,000 shirts. Shirts SoldJanuary 2,000 February 2,110 March 2,630 April 3,150 May 5,000 June 5,300 July 3,920 imperious 2,080 September 8,000 October 6,810 November 6,000 December 3,000 Maintenance Costs $1,716 1,720 1,740 1,740 1,758 1,818 1,825 1,780 1,914 1,860 1,855 1,749 Utility Costs $1,100 1,158 1,171 1,198 1,268 1,274 1,205 1,117 1,400 1,362 1,347 1,193 ??? Michael estimates the number of shirts to be sold in the first five quarters, beginning January 2011, to be First quarter, year 1 Second quarter, year 1 Third quarter, year 1 fourth quarter, year 1 First quarter, year 2 8,000 10,000 20,000 12,000 18,000Seeing how determined his son was to become an entrepreneur, Michaels fa- ther offered to formalize a note for an amount up to $20,000 to help Michael open his sweatshirt shop, Sweats Galore. However, when Michael and his father ap- proached the loan officer at First Guarantee Bank, the loan officer asked Michael to produce the following budgets for 2011. Sales budget Schedule of expected collections from customers Shirt purchases budget Schedule of expected payments for purchases Silk-screen labor budget marketing and administrative expenses budget Silk-screen overhead expenses budget Budgeted income statementCash budget Budgeted balance sheet The loan officer advised Michael that the interest rate on a 12-month loan would be 8%. Michael expects the loan to be taken out as of January 1, 2011. Michael has estimated that his income tax rate will be 20%. He expects to pay the total tax due when his returns are filed in 2012. Instructions Answer the following questions. 1. Do you think it was important for Michael to stipulate his four criteria for the busi- n ess (see page CA-21), including the goal of generating a net income of at least $25,000 annually? Why or why not? ??? case 6 Cases for Management Decision MakingCA-23 2. If Michael has sales of $12,000 during January of his first year of business, deter- mine the amount of variable and fixed costs associated with utilities and mainte- nance using the high-low method for each. 3. Using the format below, prepare a sales budget for the year ending 2011. pass many Sales Budget For the socio-economic class Ended December 31, 2011 delineate 1 2 3 4 Year ?????? Expected unit sales Unit selling price x Budgeted sales revenue $ 4. Prepare a entry of expected collections from customers. SWEATS galore(postnominal) Schedule of Expected Collections from Customers For the Year finish December 31, 2011 Quarter 234 Accounts receivable 1/1/11 0 First quarter Second quarter Third quarter Fourth quarter Total collections 5. Michael learned from talking with Jayne that the supplier is so rivet o n making quality sweatshirts that many times the shirts are not available for several days. She encouraged Michael to maintain an ending inventory of shirts equal to 25% of the next quarters sales. Prepare a shirt purchases budget for shirts using the format provided. SWEATS GALORE Shirt Purchases Budget For the Year Ended December 31, 2011 ????? Quarter 1 2 3 4 Year ??????Shirts to be silk-screened Plus Desired ending inventory Total shirts required Less tooth root inventory Total shirts needed Cost per shirt Total cost of shirt purchases 6. Prepare a schedule of expected payments for purchases. SWEATS GALORE Schedule of Expected retributions for Purchases For the Year Ended December 31, 2011 Quarter 1234 Accounts account payable 1/1/11 0 First quarter Second quarter Third quarter Fourth quarter Total payments ????? ??? CA-24 case 6 Cases for Management Decision Making 7. Prepare a silk-screen labor budget. SWEATS GALORE Silk-Screen grok Budget For the Year Ended December 31, 20 11 Quarter 2 3 4 Year ?????? Units to be produced Silk-screen labor hours per unit Total required silk-screen labor hours Silk-screen labor cost per hour Total silk-screen labor cost 8. Prepare a selling and administrative expenses budget for Sweats Galore for the year ending December 31, 2011. SWEATS GALORE Selling and administrative Expenses Budget For the Year Ended December 31, 2011 Quarter 1 2 3 4 Year ?????? Variable expenses Sales commissions Total variable expenses Fixed expenses Advertising Rent Sales salaries Office salaries Depreciation airscrew taxes and insurance Total fixed expenses Total selling and dministrative expenses 9. Prepare a silk-screen overhead expenses budget for Sweats Galore for the year end- ing December 31, 2011. SWEATS GALORE Silk-Screen Overhead Expenses Budget For the Year Ended December 31, 2011 Quarter 1 2 3 4 Year ?????? Variable expenses sign Maintenance Utilities Graphics design Total variable expenses Fixed expenses Rent Maintenance Utilitie s Graphics design Property taxes and insurance Depreciation Total fixed expenses Total silk-screen overhead Direct silk-screen hours Overhead rate per silk-screen hour ??? case 6 Cases for Management Decision Making CA-25 10.Using the information found in the case and the previous budgets, prepare a bud- geted income statement for Sweats Galore for the year ended December 31, 2011. SWEATS GALORE Budgeted Income Statement For the Year Ended December 31, 2011 Sales Cost of goods sold Gross profit Selling and administrative expenses Income from trading operations Interest expense Income before income taxes Income tax expense Net income 11. Using the information found in the case and the previous budgets, prepare a cash budget for Sweats Galore for the year ended December 31, 2011. SWEATS GALORE Cash Budget For the Year Ended December 31, 2011Quarter 1234 ????? Beginning cash balance Add Receipts Collections from customers Total available cash Less Disbursements Payments for shirt purc hases Silk-screen labor Silk-screen overhead Selling and administrative expenses Payment for equipment purchase Total disbursements Excess (deficiency) of available cash over disbursements funding Borrowings Ending cash balance 12. Using the information contained in the case and the previous budgets, prepare a bud- geted balance sheet for Sweats Galore for the year ended December 31, 2011. SWEATS GALORE Budgeted Balance yellow journalism December 31, 2011 Assets CashAccounts receivable Sweatshirt inventory Equipment Less Accumulated disparagement Total assets ? ??? CA-26 case 6 Cases for Management Decision Making Liabilities and possessors Equity ? 13. (a) Accounts payable Notes payable Interest payable Taxes payable Total liabilities Michael Woods, Capital Total liabilities and owners equity Using the information contained in the case and the previous budgets, calculate the estimated contribution margin per unit for 2011. (Hint Silk-screened labor and the taxes are both fixed c osts. ) (b) Calculate the total estimated fixed costs for 2011 (including interest and taxes). c) Compute the break-even point in units and dollars for 2011. 14. (a) Michael is very disappointed that he did not have an income of $25,000 for his first year of budgeted operations as he had wanted. How many shirts would Michael have had to sell in order to have had a profit of $25

Gothic horror Essay

All three stories be based on the Victorian era, they ar all examples of Gothic horror. Gothic horror is give tongue ton to stir the the contributor. the gothic era normally has a typical ghostley backdrop, it has to be opaque and nonhing is explained or even described Most gothic novels are bilgewaters of mystery and horror intended to chill the spines and cradle the blood. They contain a strong element of super natural. Most gothic has alot of tension. in that respect is an even stronger build up of tension in concisely stories. there three stories show elements and forces beyond an individuals control, Starting off with the tell tale picturet where here shows that the narrator is mad and signs of schizophrenia as he thinks he is hearing thing, above all was the sense of hearing shrewd narrator is also questioning the reader which makes us guess hes press release mad. The narrator never pretends to be innocent, fully admitting that he has killed the overaged man bec ause of the victims pale blue, film-covered eye. Then when he kills the old man dued to paranoia, he starts to hear old mans heart beats which makes him confess his wrong doing.The red dwell we can infer that the narrator firstly shows eagarness and confidence you will show me to this haunted room his mppd starts to swing into a different emotion as he shows fear the memory of that story gave me a suddden thinge of apprehension. eventually he becomes a shrieking wreak and admits it was fear that haunted him. In Confession found in a prison we all play that the narrator is ill and suffering from paranoid and madness, this is shown by when killing the male child who looks at him at the comparable way his mother mad.This story be in first person gets the reader into the mind of the character and tells them his emotions and how he feels in the situation. The story starts with the narrator explaining, this is the last nighttime I train to live This sentence draws in the reader wi th curiosity as to why it is his last living night. The victorians found alot of intrest in the human brain as they knew more approximately it dued to science, they used to lock away insane, disability and wholeness women with children, they were never realeased, many people were tortured to be cured.The setting in the red room is set around the room, we know its old as it creaks on its hinge. The red room isnt explained about much which makes the room mysterious. This settng would be frightening as paranoia would be as it would be if it was silent and dark so the slighest of sound could scare the twenty-four hours lights out of you. i walked down the chilly, echoing passage. This would frighten the reader as chilly shows ge is cold. echoing shows he is alone. He must scared as he can point out all(prenominal) second that happens.The source emphasises many aspects of the place where the supernatural tale could condition place. The tell-tale heart is mainlysetted in the old ma ns bedroom. This room is scary as the writer uses alor of suspence to get you frightened you cannot imagine how stealthily, stealthily until at length a simply dim ray, like the thread of the spider, shot from out the creavile and reprehensible upon like the vulture eye.This actions are very slow and meliculous, he is worried about every tiny detail upon the eighth night i was more usually cautious in opening the entrance and when i had waited a long time, very patiently, with out hearing him finesse down. Confession found in a prision is set in a prison but the murder was set in the house. The short story Confessions found in a prison shows the narrator to be a paranoid and obsessive character, this is shown when the narrator watches the spot where the child is dispatch for a whole day.The reader can also see his conscious playing on his mind as he dreams that he did not kill the child, but wakes in dreadful agony realising that he had murder the child. I Think confessions fou nd in a prison makes the close fear for the reader as a child is murdered by his guardian, this story is very disturbing as the murder is made by somebody who is supposed to love and care for the child. These three short stories, if ultramodern to this day, could still create fear in many readers today. Many books with the same storylines are still popular with todays generation and are just as spine chilling and blood curdling as they were in the Victorian

Literary Analysis- All Summer in a Day

Jeremy Olsen Mrs. Harvan Art of written material 12 April 2010 All Summer in a Day intimately children grow up not knowing how the world works nearly them. They dont understand why people are opposite from champion other and they react differently to with jealousy or cruelty when some mavin is not like they are. In All Summer in a Day, by Ray Bradbury, the children are jealous and angry with Margot because she has undergo things in life they have not, so the kids treat her unfairly because of it. From the scratch of the story the kids never liked Margot and treated her cruelly.When she starts to tell the kids in her ground level how the sun is like a fire in a orbit (Bradbury 1) she is cut off by a boy and told youre fictionalization you dont remember (2). Another instance when she is treated dismally by the kids is when she is told to speak when spoken to (3) by one of the boys in the break. When the while comes close to when the sun was going to come out the kids in t he class say Hey lets drop her in the closet beforehand teacher comes back (4) and all Margot could say was no.After they put her in the closet the sun came out and they all ran outside and forgot her until one of the kids says shes still in the closet where we locked her. (5) this shows how unimportant she is to the kids and also how the kids underside just go on after possibly ruining the girls life. At the end of the story when the kids realize they left Margot in the closet one of the girls says well? to the boy who put her in there and he didnt even have a response because he felt tremendous about what he did.

Cause and Effect Technology

11/10/11 Cause and effect Todays technology has best and bad personal effects but distraction is, in my opinion the major result. Todays technology has its good effects and bad effects on society. But distraction is a really bad effect on society. Yes, technology is good, better intercourse between mickle and major advancements. But little things such as cellphones, gps and much are major distractions on an everyday life. These distractions could happen composition youre in school, at your job and even when you are driving. In school, in my high school experience at least 99% of the students have cellphones.I always saw them text edition-messaging non-stop without paying a bit of direction to the class that was going on. Most of the time I was one of them, and I regret it because most of the time I didnt pay attention to what the teacher was saying. Cellphones are not the besides distraction computers are as well. I used to see a lot of students fight for a computer at school just so they could go on their favorite social networking site, all these distractions due to technology. Technology is also a huge distraction in the work place.I havent had a lot of experiences in a workplace environment but Ive seen a lot of misfortunes just because of a cellphone. My friend recently got dismissed from his job because he couldnt leave his phone a lone, his imprint was right you either do the job or keep texting international of the workplace. Last but not least, distractions while you are driving. This is the most vulgar one and the most dangerous one. A lot of people have a go at it texting while on the road they rather answer a text message rather than worrying about their own life or even worse, other human beings life. Not only cellphones influence people while driving, GPS as well.People start laying with their GPS while driving without noticing what is in front of them, Ive seen a check of accidents that happened because of mortal using a GPS. Also m usic and music players distract you a lot, this has happened to me a couple of times. People get so into songs that they start daydreaming and dont realize they are indeed driving. Is really dangerous specially when someone has their earphones in while driving because they are locked to the music. Technology affects everyone, not only teenagers or young adults. Technology is a huge distraction and could be dangerous to society in a way or another.

Black House Chapter Twenty-two

22THIS TIME t here(predicate)S some social occasion that isnt preferably silence a lovely flannel rushing he has heard angiotensin converting enzyme date before. In the summer of 1997, bull went up focal point north to Vacaville with an LAPD skydiving night club c tot completelyyed the P.F. Flyers. It was a d be, ace of those stupid things you got yourself into as a result of similarly military m any beers too late at night and then couldnt get breathing out yourself break through of again. non with any grace. Which was to say, non with emerge h anileer book bindingwardsing ilk a chickens fritter. He expected to be frightened instead, he was exalted. Yet he had never d hotshot it again, and now he get it ons why he had postdate too loaded to remembering, and some frightened part of him must submit kn give it. It was the phonate before you dish out uped the ripcord ?? that l mavenly white rushing of the get up past your ears. Nothing else to hear furthe r the soft, rapid beat of your face and ?? maybe ?? the click in your ears as you swallowed saliva that was in devoid fall, vindicatory kindred the rest of you.Pull the ripcord, tar, he echos. Time to pull the ripcord, or the landings going to be awfully damn hard.Now on that checks a newly sound, low at starting line except quickly excrescence to a tooth-rattling bray. Fire alarm, he thinks, and then No, its a symphony of eject alarms. At the same meaning, Wendell Greens hand is snatched out of his grip. He hears a faint, squawking margin see as his fellow sky diver is swept international, and then on that points a smell ??H singleysuckle ??No, its her hair ???? and turd gasps against a weight on his chest and his diaphragm, a feeling that the wind has been knocked out of him. there atomic number 18 hands on him, one on his shoulder, the different at the slender(a) of his back. Hair tickling his cheek. The sound of alarms. The sound of people yelling in conf usion. Running buns go that clack and echo.jack jack jack argon you all rightAsk a queen for a date, get knocked into the essence of next week, he mutters. why is it so dark? Has he been blind? Is he ready for that in evidenceectually rewarding and financially remunerative business organization as an ump at Miller Park? asshole A palm smacks his cheek. Hard.No, non blind. His figure out argon besides shut. He pops t sew go around and Judy is bending oer him, her face inches from his. Without thinking, he closes his left hand in the hair at the nape of her neck, brings her face obliterate to his, and kisses her. She exhales into his mouth ?? a surprised reverse gasp that inflates his lungs with her electricity ?? and then kisses him back. He has never been kissed with such intensity in his entire life. His hand goes to the booby at a lower place her nightdress, and he feels the frenzied gallop of her heart ?? If she were to run debaucheder, shed catch her feet and fall, twat thinks ?? beneath its firm rise. At the same moment her hand slips in portals his shirt, which has somehow come undo, and tweaks his nipple. Its as hard and hot as the slap. As she does it, her tongue darts into his mouth in one quick plunge, there and gone, like a bee into a flower. He tightens his grip on the nape of her neck and God knows what would defy happened next, and at that moment something falls over in the corridor with a huge crash of glass and mortal screams. The voice is high and almost sexless with panic, that diddly-squat believes its Ethan Evans, the overweight newfangled psyche from the hall. get on back here Stop running, goldarnit Of frame its Ethan only a graduate of get on Hebron Lutheran Sunday instill would usance goldarnit, even off in extremis. diddlysquat pulls away from Judy. She pulls away from him. They are on the embellish. Judys nightdress is all the way up to her waist, exposing plain white nylon underwear. Jacks shirt is sluttish, and so are his pants. His plaza are still on, fairish now on the wrong feet, from the feel of them. Nearby, the glass-topped c rancidee table is overturned and the journals that were on it are scattered. Some seem to break been literally blown out of their bindings.More screams from the corridor, plus a few cackles and mad ululations. Ethan Evans continues to yell at stampeding mental patients, and now a woman is yelling as good ?? Head Nurse Rack, perchance. The alarms bray on and on.All at once a door bursts open and Wendell Green gallops into the room. Behind him is a insistence with clothes scattered ein truthwhere, the spare items of Dr. Spieglemans wardrobe all ahoo. In one hand Wendells lodgeing his Panasonic minicorder. In the opposite he has several luminescence tubular objects. Jack is willing to bet theyre double-A Duracells.Jacks clothes have been unbuttoned (or perchance blown open), but Wendell has fared a lot worse. His shirt is in tatters. Hi s belly hangs over a pair of white boxer shorts, severely pee-stained in preceding. He is pull his brown gabardine slacks by one foot. They slide across the carpet like a shed snakeskin. And although his socks are on, the left one appears to have been turned inside out.What did you do? Wendell smashs. Oh you Hollywood son of a bitch, WHAT DID YOU DO TO M ?? He stops. His mouth drops open. His eyes widen. Jack nones that the reporters hair appears to be standing out like the quills on a porcupine.Wendell, meanwhile, is noting Jack Sawyer and Judy Marshall, embracing on the glass- and piece-littered floor, with their clothes disarranged. They arent quite in flagrante delicious, but if Wendell ever saw two people on the verge, dese are dem. His mind is whirling and filled with impossible memories, his balance is shot, his back up is chugging like a washing machine that has been overloaded with clothes and lather he desperately demand something to hold on to. He ineluctably new s. level off better, he needs s bandage of taildal. And here, lying in calculate of him on the floor, are both.RAPE Wendell bellows at the top of his lungs. A mad, meliorate grin twists up the corners of his mouth. SAWYER BEAT ME UP AND NOW HES RAPING A MENTAL PATIENT It doesnt look much like rape to Wendell, in all truth, but who ever yelled CONSENSUAL SEX at the top of his lungs and attracted any attention? conclude that idiot up, Judy says. She yanks down the hem of her nightgown and prepares to stand.Watch out, Jack says. Broken glass everywhere.Im pass, she snaps. then(prenominal), turning to Wendell with that ideal fearlessness Fred knew so well Shut up I dont know who you are, but quit that bellowing Nobodys being ?? Wendell backs away from Hollywood Sawyer, dragging his pants along with him. Why doesnt someone come? he thinks. Why doesnt someone come before he shoots me, or something? In his rage and near hysteria, Wendell has either not registered the alarms and gen eral outcry or believes them to be going on inside his head, just a little more than simulated information to go with his absurd memories of a black gunslinger, a beautiful woman in a robe, and Wendell Green himself crouching in the spit and eating a half(a)-cooked bird like a caveman.Keep away from me, Sawyer, he says, backing up with his hands held out in front of him. I have an extremely hungry lawyer. Caveet-emporer, you asshole, lay one riff on me and he and I will strip you of everything you ?? OW OWWendell has stepped on a piece of broken glass, Jack sees ?? probably from one of the prints that formerly change the walls and are now decorating the floor. He takes one more off-balance lurch backward, this clock steps on his own trailing slacks, and goes sprawling into the leather dallier where Dr. Spiegleman presumably sits while quizzing his patients on their troubled childhoods.La Rivieres premier mudslinger descrys at the approaching Nean-derthal with wide, horrified eyes, then throws the minicorder at him. Jack sees that its cover with scratches. He bats it away.RAPE Wendell squeals. HES RAPING ONE OF THE LOONIES HES ?? Jack pops him on the point of the chin, pulling the punch just a little at the make it moment, delivering it with almost scientific force. Wendell flops back in Dr. Spieglemans recliner, eyes rolling up, feet twitching as if to some tasty beat that only the semiconscious john truly appreciate.The Mad Hungarian couldnt have done better, Jack murmurs. It occurs to him that Wendell ought to carry on himself to a complete neurological workup in the not too long-distance future. His head has put in a hard couple of days.The door to the hall bursts open. Jack steps in front of the recliner to hide Wendell, stuffing his shirt into his pants (at some point hes zipped his fly, thank God). A sweeten striper pokes her fluffy head into Dr. Spieglemans office. Although shes probably eighteen, her panic makes her look nearly twelve.W hos yelling in here? she asks. Whos hurt?Jack has no idea what to say, but Judy manages like a pro. It was a patient, she says. Mr. Lackley, I think. He came in, yelled that we were all going to be raped, and then ran out again.You have to leave at once, the stopdy striper discriminates them. Dont listen to that idiot Ethan. And dont use the elevator. We think it was an earthquake.Right away, Jack says crisply, and although he doesnt belong, its good enough for the candy striper she heads out. Judy crosses quickly to the door. It closes but wont latch. The frame has been subtly twisted out of true. on that point was a clock on the wall. Jack looks toward it, but its travel face-down to the floor. He goes to Judy and takes her by the arms. How long was I over there?Not long, she says, but what an exit you made Ka-pow Did you get anything? Her eyes plead with him. copious to know I have to go back to cut landing right away, he expresss her. Enough to know that I love you ?? tha t Ill unceasingly love you, in this valet or any other.Tyler . . . is he liveborn? She reverses his grip so she is holding him. Sophie did exactly the same thing in Faraway, Jack remembers. Is my son alive?Yes. And Im going to get him for you.His eye happens on Spieglemans desk, which has danced its way into the room and stands with all its drawers open. He sees something interesting in one of those drawers and hurries across the carpet, crunching on broken glass and squawk aside one of the prints.In the top drawer to the left of the desks kneehole is a tape recording recorder, considerably bigger than Wendell Greens trusty Panasonic, and a divide piece of brown wrapping paper. Jack snatches up the paper first. Scrawled across the front in draggling letters hes seen at both Eds Eats and on his own front porch is thisDeliver to JUDY MARSHALLalso known as SOPHIEThere are what appear to be stamps in the focal ratio corner of the torn sheet. Jack doesnt need to examine them close ly to know that they are authentically cut from sugar packets, and that they were affixed by a dangerous old dodderer named Charles Burnside. But the black cats identity no longer matters much, and Speedy knew it. Neither does his location, because Jack has an idea Chummy Burnside can flip to a new one pretty much at will.But he cant take the real doorway with him. The doorway to the furnace-lands, to Mr. Munshun, to Ty. If Beezer and his pals found that ??Jack drops the wrapping paper back into the drawer, hits the EJECT button on the tape recorder, and pops out the cassette tape inside. He sticks it in his pocket and heads for the door.Jack.He looks back at her. beyond them, glow alarms honk and blat, lunatics scream and laugh, staff runs to and fro. Their eyes meet. In the top out blue light of Judys regard, Jack can almost touch that other world with its sweet smells and strange constellations.Is it wonderful over there? As wonderful as in my dreams?Its wonderful, he tells h er. And you are, too. Hang in there, okay?Halfway down the hallway, Jack comes upon a squiffy sight Ethan Evans, the materialisation man who once had Wanda Kinderling as his Sunday school teacher, has laid hold of a disoriented old woman by her fat upper arms and is shaking her back and forth. The old womans frizzy hair wing around her head.Shut up young Mr. Evans is shouting at her. Shut up, you crazy old cow Youre not going anywhere draw back to your dadblame roomSomething intimately his sneer makes it obvious that even now, with the world turned upside down, young Mr. Evans is enjoying both his power to command and his the Nazareneian duty to brutalize. This is only enough to make Jack angry. What infuriates him is the look of terrified incomprehension on the old womans face. It makes him think of boys he once lived with long ago, in a place called the Sunlight Home.It makes him think of Wolf.Without pausing or so much as breaking stride (they have entered the endgame phas e of the festivities now, and somehow he knows it), Jack drives his fist into young Mr. Evanss tabernacle. That worthy lets go of his eke out and squawking victim, strikes the wall, then slides down it, his eyes wide and dazed.Either you didnt listen in Sunday school or Kinderlings wife taught you the wrong lessons, Jack says.You . . . hit . . . me . . . young Mr. Evans whispers. He finishes his slow dive splay-legged on the hallway floor halfway between the Records Annex and Ambulatory Ophthalmology.Abuse another patient ?? this one, the one I was just talking to, any of them ?? and Ill do a lot more than that, Jack promises young Mr. Evans. Then hes down the stairs, fetching them two at a time, not noticing a handful of johnny-clad patients who stare at him with expressions of puzzled, half-fearful wonder. They look at him as if at a imagination who passes them in an envelope of light, some wonder as brilliant as it is mysterious.Ten transactions later (long after Judy Marsha ll has walked composedly back to her room without professional help of any kind), the alarms cut off. An amplified voice ?? perhaps even Dr. Spieglemans own mother wouldnt have recognized it as her boys ?? initiates to blare from the overhead speakers. At this unexpected roar, patients who had pretty much calmed down begin to shriek and cry all over again. The old woman whose mistreatment so angered Jack Sawyer is crouched below the admissions counter with her hands over her head, muttering something about the Russians and Civil Defense.THE pinch IS OVER Spiegleman as veritables his cast and crew. THERE IS NO FIRE PLEASE REPORT TO THE COMMON ROOMS ON EACH FLOOR THIS IS DR. SPIEGLEMAN, AND I REPEAT THAT THE EMERGENCY IS OVERhither comes Wendell Green, weaving his way slowly toward the stairwell, rubbing his chin gently with one hand. He sees young Mr. Evans and offers him a helping hand. For a moment it looks as though Wendell may be pulled over himself, but then young Mr. Evans ge ts his buttocks against the wall and manages to gain his feet.THE EMERGENCY IS OVER I REPEAT, THE EMERGENCY IS OVER NURSES, ORDERLIES, AND DOCTORS, PLEASE ESCORT ALL PATIENTS TO THE COMMON ROOMS ON EACH FLOORYoung Mr. Evans eyes the purple bruise uprising on Wendells chin.Wendell eyes the purple bruise rising on the temple of young Mr. Evans.Sawyer? young Mr. Evans asks.Sawyer, Wendell confirms.Bastard sucker punched me, young Mr. Evans confides. discussion of a bitch came up behind me, Wendell says. The Marshall woman. He had her down. He lowers his voice. He was getting ready to rape her.Young Mr. Evanss whole demeanor says he is sorrowful but not surprised.Something ought to be done, Wendell says.You got that right.People ought to be told. Gradually, the old fire returns to Wendells eyes. People will be told. By him Because that is what he does, by God He tells peopleYeah, young Mr. Evans says. He doesnt trouble as much as Wendell does ?? he lacks Wendells burning commitment ? ? but theres one person he will tell. One person who deserves to be comforted in her lonely hours, who has been left on her own Mount of Olives. One person who will drink up the knowledge of Jack Sawyers evil like the very waters of life.This kind of behavior cannot just be swept under the rug, Wendell says.No way, young Mr. Evans agrees. No way, Jos?.Jack has barely cleared the gates of French County Lutheran when his cell band tweets. He thinks of pulling over to take the call, hears the sound of approaching fire engines, and decides for once to risk driving and talking at the same time. He wants to be out of the area before the local fire aggroup shows up and slows him down.He flips the little Nokia open. Sawyer.Where the fuck are you? Beezer St. capital of South Dakota bellows. Man, I been hittin redial so hard I damn near punched it off the recollectIve been . . . But theres no way he can finish that, not and stay within shouting distance of the truth, that is. Or maybe ther e is. I guess I got into one of those dead zones where the cell scream just doesnt pick up ?? Never mind the science lesson, chum. Get your ass over here right now. The actual address is 1 Nailhouse grade ?? its County Road Double-O just south of Chase. Its the baby take in brown two-story on the corner.I can find it, Jack says, and steps down a little harder on the Rams gas pedal. Im on my way now.Whats your twenty, man?Still Arden, but Im rolling. I can be there in maybe half an hour.Fuck There is an alarming crash-rattle in Jacks ear as someplace on Nailhouse speech Beezer slams his fist against something. Probably the nearest wall. The fucks wrong with you, man? Mouse is goin down, I mean fast. Were doin our best ?? those of us whore still here ?? but he is goin down. Beezer is panting, and Jack thinks hes trying not to cry. The thought of Armand St. Pierre in that particular state is alarming. Jack looks at the Rams speedometer, sees its touching seventy, and eases off a ta d. He wont help anybody by getting himself greased in a route wreck between Arden and Centralia.What do you mean ?those of us who are still here?Never mind, just get your butt down here, if you want to talk to Mouse. And he sure wants to talk to you, because he keeps sayin your name. Beezer lowers his voice. When he aint just ravin his ass off, that is. Docs doing his best ?? me and Bear Girl, too ?? but were shovelin shit against the tide here.Tell him to hold on, Jack says.Fuck that, man ?? tell him yourself.Theres a rattling sound in Jacks ear, the faint murmuring of voices. Then another voice, one which hardly sounds human, speaks in his ear. Got to cannonball along . . . got to get over here, man. Thing . . . bit me. I can feel it in there. want acid.Hold on, Mouse, Jack says. His fingers are dead white on the telephone. He wonders that the case doesnt simply crack in his grip. Ill be there fast as I can.Better be. Others . . . already forgot. Not me. Mouse chuckles. The soun d is ghastly beyond belief, a whiff straight out of an open grave. I got . . . the memory serum, you know? Its eatin me up . . . eatin me alive . . . but I got it.Theres the rustling sound of the phone changing hands again, then a new voice. A womans. Jack assumes its Bear Girl.You got them moving, she says. You brought it to this. Dont let it be for nothing.There is a click in his ear. Jack tosses the cell phone onto the blank space and decides that maybe seventy isnt too fast, after all.A few minutes later (they seem like very long minutes to Jack), hes squinting against the glare of the sun on Tamarack Creek. From here he can almost see his house, and henrys. total heat.Jack thumps the side of his thumb lightly against his breast pocket and hears the rattle of the cassette tape he took from the machine in Spiegle-mans office. Theres not much reason to turn it over to Henry now habituated what Potter told him last night and what Mouse is holding on to tell him today, this tape and the 911 tape have been rendered more or less redundant. Besides, hes got to hurry to Nailhouse Row. Theres a train getting ready to leave the station, and Mouse Baumann is very likely going to be on it.And yet . . .Im upturned about him, Jack says softly. Even a blind man could see Im upset about Henry.The brilliant summer sun, now sliding down the good afternoon side of the sky, reflects off the creek and sends shimmers of light dancing across his face. each time this light crosses his eyes, they seem to burn.Henry isnt the only one Jacks worried about, either. Hes got a bad feeling about all of his new French Landing friends and acquaintances, from Dale Gilbertson and Fred Marshall right down to such bit players as old Steamy McKay, an elderly gent who makes his living shining shoes outside the public library, and Ardis Walker, who runs the ramshackle bait shop down by the river. In his imagination, all these people now seem made of glass. If the black cat decides to sing h igh C, theyll vibrate and then shatter to powder. Only its not really the Fisherman hes worried about anymore.This is a case, he reminds himself. Even with all the Territories weirdness thrown in, its still a case, and its not the first one youve ever been on where everything suddenly started to seem too big. Where all the butts seemed to be too long.True enough, but usually that funhouse sense of false perspective fades away once he starts to get a hairgrip on things. This time its worse, and worse by far. He knows why, too. The Fishermans long shadow is a thing called Mr. Munshun, an immortal talent scout from some other plane of existence. Nor is even that the end, because Mr. Munshun also casts a shadow. A red one.Abbalah, Jack mutters. Abbalah-doon and Mr. Munshun and the Crow Gorg, just one-third old pals walking together on nights Plutonian shore. For some reason this makes him think of the Walrus and the Carpenter from Alice. What was it they took for a walk in the moonli ght? Clams? Mussels? Jacks damned if he can remember, although one line surfaces and resonates in his mind, spoken in his mothers voice The time has come, the Walrus said, to talk of many things.The abbalah is presumably hanging out in his court (the part of him that isnt imprisoned in Speedys Dark Tower, that is), but the Fisherman and Mr. Munshun could be anywhere. Do they know Jack Sawyer has been meddling? Of note they do. By today, that is common knowledge. Might they try to slow him down by doing something nasty to one of his friends? A certain blind sportscaster-headbanger-bebopper, for instance?Yes indeed. And now, perhaps because hes been sensitized to it, he can once more feel that nasty pulse coming out of the southwestern landscape, the one he sense when he flipped over for the first time in his adult life. When the road curves southeast, he almost loses it. Then, when the Ram points its nose southwest again, the poisonous exalt regains strength, beating into his head like the onset of a migraine headache.Thats morose House you feel, only its not a house, not really. Its a worm-hole in the apple of existence, leading all the way down into the furnace-lands. Its a door. peradventure it was only standing ajar before today, before Beezer and his pals turned up there, but now its wide open and letting in one hell of a draft. Ty needs to be brought back, yes . . . but that door needs to be shut, as well. Before God knows what awful things come snarling through.Jack abruptly swings the Ram onto Tamarack Road. The tires scream. His seat belt locks, and for a moment he thinks the truck may overturn. It stays up, though, and he goes flying toward Norway valley Road. Mouse will just have to hang on a little bit longer hes not going to leave Henry way out here on his own. His pal doesnt know it, but hes going on a little field trip to Nailhouse Row. Until this mail stabilizes, it seems to Jack that the buddy system is very much in order.Which would hav e been all well and good if Henry had been at home, but hes not. Elvena Morton, spread out mop in hand, comes in response to Jacks repeated jabbing at the doorbell.Hes been over at KDCU, doing commercials, Elvena says. Dropped him off myself. I dont know why he doesnt just do them in his studio here, something about the sound effects, I think he might have said. Im surprised he didnt tell you that.The bitch of it is, Henry did. Cousin Buddys Rib Crib. The old ball and chain. beautiful down townsfolk La Riviere. All that. He even told Jack that Elvena Morton was going to drive him. A few things have happened to Jack since that conversation ?? hes reencountered his old childhood friend, hes fallen in love with Judy Marshalls Twinner, and just by the way hes been filled in on your basic Secret of All human beings ?? but none of that keeps him from turning his left hand into a fist and then slamming himself directly between the eyes with it. Given how fast things are now moving, makin g this needless detour strikes him as an almost unforgivable lapse.Mrs. Morton is regarding him with wide-eyed alarm.Are you going to be picking him up, Mrs. Morton?No, hes going for a drink with someone from ESPN. Henry said the fellow would bring him back afterward. She lowers her voice to the timbre of confidentiality at which secrets are somehow best communicated. Henry didnt come right out and say so, but I think there may be big things ahead for George Rathbun. Ver-ry big things. loosen Barrage going national? Jack wouldnt be entirely surprised, but he has no time to be delighted for Henry now. He hands Mrs. Morton the cassette tape, mostly so he wont feel this was an entirely lazy trip. Leave this for him where . . .He stops. Mrs. Morton is looking at him with knowledgeable amusement. Where hell be sure to see it is what Jack almost said. Another mental miscue. Big-city detective, indeed.Ill leave it by the soundboard in his studio, she says. Hell find it there. Jack, mayb e its none of my business, but you dont look all right. Youre very pale, and Id swear youve lost ten pounds since last week. in addition . . . She looks a bit embarrassed. Your shoes are on the wrong feet.So they are. He makes the necessary change, standing first on one foot and then the other. Its been a tough forty-eight hours, but Im hanging in there, Mrs. M.Its the Fisherman business, isnt it?He nods. And I have to go. The fat, as they say, is in the fire. He turns, reconsiders, turns back. Leave him a message on the kitchen tape recorder, would you? Tell him to call me on my cell. Just as soon as he gets in. Then, one thought leading to another, he points to the unmarked cassette tape in her hand. Dont play that, all right?Mrs. Morton looks shocked. Id never do such a thing It would be like opening someone elses mailJack nods and gives her a scrap of a smile. Good.Is it . . . him on the tape? Is it the Fisherman?Yes, Jack says. Its him. And there are worse things waiting, he t hinks but doesnt say. Worse things by far.He hurries back to his truck, not quite running.Twenty minutes later Jack parks in front of the babyshit brown two-story at 1 Nailhouse Row. Nailhouse Row and the dirty snarl of streets around it strike him as unnaturally mute under the sun of this hot summer afternoon. A mongrel click (it is, in fact, the old fellow we saw in the doorway of the Nelson Hotel just last night) goes limping across the intersection of Ames and County Road Oo, but thats about the extent of the traffic. Jack has an unpleasant vision of the Walrus and the Carpenter toddling along the east bank of the Mississippi with the hypnotized residents of Nailhouse Row following along behind them. Toddling along toward the fire. And the cooking pot.He takes two or three deep breaths, trying to steady himself. Not far out of town ?? close to the road leading to Eds Eats, in fact ?? that nasty bombilate in his head peaked, turning into something like a dark scream. For a few moments there it was so strong Jack wondered if he was perhaps going to drive right off the road, and he slowed the Ram to forty. Then, blessedly, it began to move around toward the back of his head and fade. He didnt see the NO breach sign that marks the overgrown road leading to Black House, didnt even look for it, but he knew it was there. The question is whether or not hell be able to approach it when the time comes without simply exploding.Come on, he tells himself. No time for this shit.He gets out of the truck and starts up the cracked cement walk. Theres a fading hopscotch diagram there, and Jack swerves to avoid it without even thinking, knowing its one of the few remaining artifacts which testify that a little person named Amy St. Pierre once briefly trod the boards of existence. The porch steps are dry and splintery. Hes vilely thirsty and thinks, Man, Id kill for a glass of water, or a prudish cold ??The door flies open, cracking against the side of the house like a pistol shot in the sunny silence, and Beezer comes running out.Christ almighty, I didnt think you were ever gonna get hereLooking into Beezers alarmed, anguish eyes, Jack realizes that he will never tell this guy that he might be able to find Black House without Mouses help, that convey to his time in the Territories he has a kind of range lookout in his head. No, not even if they live the rest of their lives as close friends, the kind who usually tell each other everything. The Beez has suffered like Job, and he doesnt need to find out that his friends agony may have been in vain.Is he still alive, Beezer?By an inch. Maybe an inch and a quarter. Its just me and Doc and Bear Girl now. Sonny and Kaiser Bill got scared, ran off like a couple of whipped dogs. March your boots in here, sunshine. Not that Beezer gives Jack any choice he grabs him by the shoulder and hauls him into the little two-story on Nailhouse Row like luggage.