Saturday, January 25, 2020

Pompidou Centre Design Concepts

Pompidou Centre Design Concepts This essay looks at the Pompidou Centre of Richard Rogers and Renzo Piano, in terms of how its design can be understood as a product of its cultural, social, political and economic context, including a discussion of the influences and relationship between the philosophical ideas underpinning the movement and the resulting building. The essay first provides a brief overview of the Pompidou Centre’s history and the architecture of the Pompidou Centre and its external spaces (recognising that the Pompidou Centre is more than simply the High Tech structure; it is also composed of its plazas and external pedestrianised spaces). The essay then moves on to discuss the philosophy behind the Pompidou Centre, in terms of the intersection of the philosophy for the building and the resulting design for the building. The essay then discusses how the design of the Pompidou Centre can be understood as a product of its cultural, social, political and economic context, and ends with a brief co nclusion. The Pompidou Centre was the result of an architecture competition aimed at producing an â€Å"architectural and urban complex to mark our century† (Bachman, 2003). Bachman (2003) identifies the Pompidou Centre as belonging to the high-tech style, due to its construction, namely its revealed structures, its exposed ducts and the sharp, inside out, industrial aesthetics of the entire structure. As Bachman (2003) argues, the process of revealing normally internalised sections of such a structure led to the re-thinking of these sections, in terms of their workings, their function and the ways in which they are organised and work in concert with each other. This led, implicitly, to a re-thinking of the idea of a ‘cultural space’ and ideas about what a cultural space should be used for, and who it should be used by (Thompson and Bell, 2007). The Pompidou Centre was novel in many ways, not simply in its design, but also in the ways in which the whole space was designed t o be user-friendly, to attract a variety of different users to the space for multiple purposes (Bachman, 2003). The structure, and its surroundings, were also entirely novel, with the building essentially being turned inside out, with long facades that could act as ‘information surfaces’ and a plaza that was designed to act as a meeting point for the various visitors the Centre would attract. Casati (2007), interviewing Richard Rogers, discusses the idea of the Pompidou Centre stemming from the idea of uniting machinery with a cultural centre, which essentially means the idea of containing the cultural aspects of the centre in an innovative way, to allow multiple users to use the space in many different ways. As Richard Rogers says in this interview, â€Å"†¦.we very quickly realised†¦.a need not only for a museum but also for a place for people in this area to do other things: a place to go on Sunday morning with children, with dogs, with girlfriends, or to go to all manner of activities not specifically stated in the programme. It became something in which both culturally oriented people and the public could participate.† (Casati, 2007). On this understanding, then, it becomes clear that the multi-functionality of the space was a basic design concept, a basic philosophy, for the design of the Centre, and, as Rogers says, â€Å"†¦I have always drea med of this piazza becoming the Parisian Hyde Park Corner† (Casati, 2007). From this interview with Rogers, it becomes apparent, therefore, that the space around, and including, the Pompidou Centre, should be a public space, drawing people in from the community and wider afield, not only for cultural events and happenings, but also to come together to enjoy the space, for itself, as a place to come together or to simply enjoy some alone time, enjoying the space created. Indeed, with the construction of the Pompidou Centre, Rogers and Piano managed to pedestrianise a large section of this part of Paris, ensuring that people could use the space around the building for precisely this objective, in order that there be a ‘physical space where there would be no traffic, noise or danger, that would be suitable to pedestrian activities or to leisure activities.† (Casati, 2007). As Rogers explains, â€Å"The centre needed†¦a surface of contact with the rest of the city†. (Casati, 2007). This external space, the plazas surrounding the actual s tructure, were thus fundamentally important to Rogers and Piano, as an integral part of their design, to achieve the vision they had of the Pompidou Centre as being a space for people to interact with in the manner in which they wished to interact with it. As Rogers also notes in his interview with Casati, â€Å"†¦the word which most stood out on the brief was ‘information’†¦that (the Pompidou Centre) should be a ‘building for information, culture and entertainment’.† (Casati, 2007). Parts of the design of the building conform to this brief, in terms of the long facades, for example, which allow information to be displayed. Parts of the overall design also conform to this overarching design ideal, in that the plazas and pedestrianised spaces surrounding the actual structure also became regenerated following the opening of the Pompidou Centre; bookshops opened around the plazas, and informational and cultural events began to spring up in the plazas, from the wider city, in terms of impromptu circus events, markets and concerts, for example, all of which served the function of inviting a wider audience to the Pompidou Centre as a whole. Rogers’ and Piano’s overarching philosophy fo r the design of their Pompidou Centre, the need to create a space for multiple activities, for multiple users, was therefore realised through their careful design of not only the structure they designed, but also via the structure’s surroundings. As Rogers states, in his interview with Casati, â€Å"†¦if nothing else, the building will be a surface of contact with a non-specialised public, with the public at large. People know how to read it instantly. It’s entrails are on the outside.† (Casati, 2007). This idea of the structure being turned inside out was obviously, therefore, a major philosophical starting point for the design for Rogers and Piano who were concerned, as has been seen, with designing a space that could be used by many different types of users, for many purposes, not only for cultural events: under this concept, therefore, it was important that the actual structure itself not be forbidding, not be off putting to all visitors that might pass by it. This idea, of opening up dialogue with culture, to people who may not normally have been open to culture, or who may have thought that culture was not open to them, was facilitated by opening up the building, by turning it inside out, as a way of saying, ‘Here I am, I am exposed, you can see what I am, I am not forbidding, I am open’ and, through this, taking the intimidation out of visiting a cultural space. The surrounding plazas and pedestrianised areas facilitate this open invitation to visit the spaces w ithin the structure, inviting visitors in, enticing them to pass through the doors in to the Pompidou Centre itself. As Levy (2007) states, Rogers’ and Piano’s design was chosen for its simplicity, a work of high-tech modernity, that would, through its steel, glass and stone work, open up a pedestrianised space in the heart of the city of Paris, allowing visitors from all walks of life, and all persuasions, to partake of it’s offerings how, and when, they wished to do so. The great success of the design of the external spaces, and the construction itself, is precisely that. It’s simplicity allows people to feel comfortable within it’s spaces and to explore themselves in relation to their surroundings in a way that was extremely novel at that time in the history of architecture. The structure itself, a giant enveloped space, with its innards on show, is simple in the context that has been discussed, that it reveals itself to newcomers on first contact, and, through this, presents visitors and users with a simple task: to feel welcome enough to approach, to enter an d to use the space in the ways in which they wish to use the space. The greatness of the Pompidou Centre design is this simplification, this opening up of cultural spaces for the visitors, making the spaces a function of the visitors, and not vice versa. The guiding philosophy of this project was opening, welcoming, of providing spaces for information sharing and retrieval and for exchanges of all kinds, cultural and otherwise. In this sense, the Pompidou Centre is a resounding success, given the uses to which the spaces within the structure, the plazas and the pedestrianised areas are put, by many and varied visitors. As Proto (2005) argues, the great vision of Richard Rogers and Renzo Piano was to realise the need for an information centre, for a centre that would facilitate many different types of exchanges. As Proto states, â€Å"..the hyper-objectification of it’s form and the consequent transparency of its content led†¦to a new type of architectural fruition: that in which the ideological perception of the building exceeded the real possibilities suggested by it’s hyper-flexibility.† (Proto, 2005). The Pompidou Centre not only invites, facilitates, different kinds of exchanges, and multiple exchanges, but also allows for self-empowerment through self-learning via these exchanges, such as inter-personal interactions, and interactions with culture and with one’s surroundings, for example (Proto, 2005). In this sense, again, the Pompidou Centre was visionary in terms of creating a physical space designed to enable these interactions, these exchanges. As Stephen ( 2001) notes, Rogers and Renzo’s idea, and the realisation of this idea was also visionary in terms of the realisation that museums, cultural spaces, have to serve a leisure function, in terms of benefiting the wider public through the provision of leisure opportunities (Stephen, 2001). The Pompidou Centre, through its many different spaces, designed for different ends, allows users to spend their leisure time in and around the Centre, very comfortably, something that, in 1977, when the Centre was designed and built, was forward-looking, to say the least. In terms of the Pompidou Centre’s design being understood as a product of its cultural, social, political and economic context, as has been seen, the building, and its surroundings, were very much intended to become a unified enabling space, through which visitors could interact with their surroundings in novel ways, initiating, directing and thus controlling their own experience whilst in the Pompidou Centre. The approach of visitors to the culture presented at the Pompidou Centre was this very different to how culture was, and is, presented at many other cultural centres and museums. Socially, as has been seen, the ethos of the Pompidou Centre was to bring together a wide variety of visitors, from many different backgrounds, and experiences, for many different purposes, from partaking in the cultural events on offer to enjoying the open spaces around the structure. Socially, therefore, the philosophy behind the design of the Pompidou Centre was to unite previously often soci ally disjunct visitors, through its welcoming, inside out, structure and through the offering of many different recreational spaces, in which visitors are free to choose, and direct, their own visitor experiences. The Pompidou Centre space attracts not only visitors one would normally associate with cultural attractions, but also visitors who would not normally visit museums and other such sites (Thompson and Bell, 2007); on this basis, then, the design, and its intentions, have been entirely successful, allowing for multiple visitors, undertaking multiple activities, within the umbrella of the Pompidou Centre spaces (both internal and external). Under this view, as Rogers argued (Casati, 2007), the Pompidou Centre does indeed act as a ‘Parisian Hyde Park Corner’, a place in which people can air their views, express their desires for their free time and enhance their lives through multiple exchanges. Politically and economically, the Pompidou Centre, has, as has been seen, led to a large amount of redevelopment and regeneration in the surrounding areas of Paris. The plazas and other external spaces have been filled with complimentary shops, stores and cultural/entertainment activi ties (circuses, for example), leading to a general regeneration of the area surrounding the centre. This essay has looked at the Pompidou Centre of Richard Rogers and Renzo Piano, in terms of how its design can be understood as a product of its cultural, social, political and economic context. This analysis included a discussion of the influences and relationship between the philosophical ideas underpinning the movement and the resulting building. As has been seen throughout the essay, the whole concept of Rogers and Piano was to use the entire space they had been given in order to create a variety of spaces in which multiple users could interact in multiple ways, with the spaces and with each other. Philosophically the main driving force behind the Pompidou Centre seems to have been to offer culture to the masses, to enable interaction with culture, in a novel way, in such a way that this offering would be embraced, by multiple users, in a myriad of different ways. This aim seems to have been achieved, and even surpassed, in terms of how visitors use the spaces within the Pompidou Centre and in terms of the sheer numbers of visitors to the Centre. Adapting the High Tech style to a cultural centre elicited novel design features, such as the use of the inside out design, which, in turn, enabled the philosophical aim of the Centre to be enacted; the walls of the structure have everything on display, nothing is hidden, welcoming visitors through its honesty and openness. The design is the Centre’s genius, the key to the realisation of its governing philosophy. As has been seen, the sheer number of visitors, who use the Pompidou Centre and its external spaces in multiple ways, is the proof of the validity, and success, of the philosophical underpinning of the project. Not everyone likes the Pompidou Centre, and politically it has been greatly debated, but, as an architectural project, it wholly met it’s brief and has surpassed expectations in terms of user satisfaction. In conclusion, with the Pomipdou Centre, Rogers and Piano, who at the time were relatively unknown architects, showed how an unused section of a city can be regenerated, and opened up to a mass of users who previously would not have considered using a ‘cultural centre’. It is, through its High Tech design, as Proto (2005) argues, a successful exercise in showing how visitors can be enabled to direct their own self-learning, through multiple, previously unexpected, and un-hoped for, exchanges. Rogers’ vision for the Pompidou Centre as a ‘building for information, culture and entertainment’ (Casati, 2007) has been realised, and its aims and hopes surpassed in this sector of Paris. Bachman, L.R. (2002). Systematic Centre Pompidou. In Integrated Buildings: The Systems Basis of Architecture. John Wiley. This extract is also available from Architecture Week, via [Accessed 6th July 2008]. Casati, C. (2007). The Parisian Hyde Park Corner. The Guardian Tuesday October 9th, 2007. Kron, J. and Slesin, S. (1997). High Tech: The Industrial Style and Source Book for the Home. Levy, B-H. (2007). A monument of audacity and modernity. The Guardian Tuesday October 9th 2007. Proto, F. (2005). The Pompidou Centre: or the hidden kernel of dematerialisation. The Journal of Architecture 10(5), 573-589. Stephen, A. (2001). The contemporary museum and leisure: recreation as a museum function. Museum Management and Curatorship 19(3), 297-308. Thompson, H. and Bell, J. (2007). The Pompidou Centre. The Guardian Tuesday October 9th 2007.

Friday, January 17, 2020

Spirit Bound Chapter Fourteen

THE LAST TIME TATIANA HAD wanted to yell at me, she'd simply taken me to one of her private sitting rooms. It had made for a weird atmosphere, like we were at teatime–except people didn't usually scream at other people during teatime. I had no reason to believe this would be any different†¦ until I noticed my escort was leading me to the main business buildings of the Court, the places where all royal governing was conducted. Shit. This was more serious than I'd thought. And indeed, when I was finally ushered into the room where Tatiana waited†¦ well, I nearly came to a standstill and couldn't enter. Only a slight touch on my back from one of the guardians with me kept me moving forward. The place was packed. I didn't know for sure which room I was in. The Moroi actually kept a bona fide throne room for their king or queen, but I didn't think this was it. This room was still heavily decorated, conveying an old-world royal feel, with painstakingly carved floral molding and shining gold candleholders on the walls. There were actually lit candles in them too. Their light reflected off the metallic decorations in the room. Everything glittered, and I felt like I'd stumbled into a stage production. And really, I might as well have. Because after a moment's surveying, I realized where I was. The people in the room were split. Twelve of them sat at a long table on a dais at what was clearly meant to be the focal point of the room. Tatiana herself sat at the middle of the table, with six Moroi on one side and five Moroi on the other. The other side of the room was simply set with rows of chairs–still elaborate and padded with satin cushions–which were also filled with Moroi. The audience. The people sitting on either side of Tatiana were the tip-off. They were older Moroi, but ones who carried a regal air. Eleven Moroi for the eleven acting royal families. Lissa was not eighteen–though she was about to be, I realized with a start–and therefore had no spot yet. Someone was sitting in for Priscilla Voda. I was looking at the Council, the princes and princesses of the Moroi world. The oldest member of each family claimed the royal title and an advisory spot beside Tatiana. Sometimes the eldest waived the spot and gave it to someone the family felt was more capable, but the selectee was almost always at least forty-five. The Council elected the Moroi king or queen, a position held until death or retirement. In rare circumstances, with enough backing from the royal families, a monarch could be forcibly removed from office. Each prince or princess on the Council was in turn advised by a family council, and glancing back at the audience, I recognized clusters of family members sitting together: Ivashkovs, Lazars, Badicas†¦ The very back rows appeared to be observers. Tasha and Adrian sat together, and I knew for a fact they weren't members of the Royal Council or family councils. Still, seeing them set me at ease a little. I remained near the entrance to the room, shifting uneasily from foot to foot, wondering what was in store. I hadn't just earned public humiliation; I'd apparently earned it in front of the most important Moroi in the world. Wonderful. A gangly Moroi with patchy white hair stepped forward, around the side of the long table, and cleared his throat. Immediately, the hum of conversation died. Silence filled the room. â€Å"This session of the Moroi Royal Council is now in order,† he declared. â€Å"Her Royal Majesty, Tatiana Marina Ivashkov, is presiding.† He gave a slight bow in her direction and then discretely backed off to the side of the room, standing near some guardians who lined the walls like decorations themselves. Tatiana always dressed up at the parties I saw her at, but for a formal event like this, she was really channeling the queen look. Her dress was long-sleeved navy silk, and a glittering crown of blue and white stones sat atop her elaborately braided hair. In a beauty pageant, I would have written such gems off as rhinestones. On her, I didn't question for a moment that they were real sapphires and diamonds. â€Å"Thank you,† she said. She was also using her royal voice, resonant and impressive, filling the room. â€Å"We will be continuing our conversation from yesterday.† Wait†¦ what? They'd been discussing me yesterday too? I noticed then that I'd wrapped my arms around myself in a sort of protective stance and immediately dropped them. I didn't want to look weak, no matter what they had in store for me. â€Å"Today we will be hearing testimony from a newly made guardian.† Tatiana's sharp gaze fell on me. The whole room's did. â€Å"Rosemarie Hathaway, will you please come forward?† I did, keeping my head high and posture confident. I didn't exactly know where to stand, so I picked the middle of the room, directly facing Tatiana. If I was going to be paraded in public, I wished someone would have tipped me off to wear guardian black and white. Whatever. I'd show no fear, even in jeans and a T-shirt. I gave a small, proper bow and then met her eyes directly, bracing for what was to come. â€Å"Will you please state your name?† she asked. She'd already done it for me, but I still said, â€Å"Rosemarie Hathaway.† â€Å"How old are you?† â€Å"Eighteen?† â€Å"And how long have you been eighteen?† â€Å"A few months.† She waited a couple moments to let it sink in, as though this were important information. â€Å"Miss Hathaway, we understand that around that time, you withdrew from St. Vladimir's Academy. Is this correct?† That's what this was about? Not the Vegas trip with Lissa? â€Å"Yes.† I offered no more info. Oh God. I hoped she didn't get into Dimitri. She shouldn't have known about my relationship with him, but there was no telling what information could spread around here. â€Å"You went to Russia to hunt Strigoi.† â€Å"Yes.† â€Å"As a type of personal revenge following the attack at St. Vladimir ‘s?† â€Å"Er†¦ yes.† No one said anything, but my response definitely caused a stir in the room. People shifted uneasily and glanced at their neighbors. Strigoi always inspired fear, and someone actively seeking them out was still an unusual concept among us. Oddly, Tatiana seemed very pleased by this confirmation. Was it going to be used as more ammunition against me? â€Å"We would assume then,† she continued, â€Å"that you are one of those who believe in direct strikes against the Strigoi?† â€Å"Yes.† â€Å"Many had different reactions to the terrible attack at St. Vladimir's,† she said. â€Å"You aren't the only dhampir who wanted to strike back against the Strigoi–though you were certainly the youngest.† I hadn't known about others going on vigilante sprees–well, aside from some reckless dhampirs in Russia. If that was the story about my trip she was willing to believe, that was fine with me. â€Å"We have reports from both guardians and Alchemists in Russia that you were successful.† This was the first time I'd heard the Alchemists mentioned in public, but of course they'd be a common topic among the Council. â€Å"Can you tell me how many you killed?† â€Å"I†¦Ã¢â‚¬  I stared in surprise. â€Å"I'm not sure, Your Majesty. At least†¦Ã¢â‚¬  I racked my brain. â€Å"Seven.† It might have been more. She thought so too. â€Å"That might be a modest estimate compared to what our sources say,† she noted grandly. â€Å"Nonetheless, still an impressive number. Did you perform the kills by yourself?† â€Å"Sometimes I did. Sometimes I had help. There were†¦ some other dhampirs I worked with once in a while.† Technically, I'd had Strigoi help as well, but I wasn't going to mention that. â€Å"They were close to your age?† â€Å"Yes.† Tatiana said no more, and as though receiving a cue, a woman beside her spoke up. I believed she was the Conta princess. â€Å"When did you kill your first Strigoi?† I frowned. â€Å"Last December.† â€Å"And you were seventeen?† â€Å"Yes.† â€Å"Did you perform that kill yourself?† â€Å"Well†¦ mostly. A couple friends helped with distraction.† I hoped they weren't going to push for more details. My first kill had occurred when Mason had died, and aside from the events surrounding Dimitri, that memory tormented me the most. But Princess Conta didn't want too many other details. She and the others–who soon joined in the questioning–mostly wanted to know about my kills. They were slightly interested in knowing when other dhampirs had helped me–but didn't want to go into when I'd had Moroi help. They also glossed over my disciplinary record, which I found baffling. The rest of my academic details were mentioned–my exceptional combat grades, how I'd been one of the best when Lissa and I had run away our sophomore year and how quickly I'd made up for lost time to become top in my class again (at least as far as fighting went). They talked also about how I'd protected Lissa whenever we were out in the world alone and finally concluded with my exceptional trial scores. â€Å"Thank you, Guardian Hathaway. You may leave.† Tatiana's dismissive voice left no room for doubt. She wanted me out of there. I was only too eager to comply, giving another bow, and then scurrying out. I cast a quick glance at Tasha and Adrian as I did, and the queen's voice rang out as I cleared the door, â€Å"That concludes our session today. We will convene again tomorrow.† I wasn't surprised when Adrian caught up with me a few minutes later. Hans hadn't ordered me to come back and work after the session, so I had decided to read that as freedom. â€Å"Okay,† I said, slipping my hand into Adrian's. â€Å"Enlighten me with your royal political wisdom. What was that all about?† â€Å"No clue. I'm the last person to ask about political stuff,† he said. â€Å"I don't even go to those things, but Tasha found me at the last minute and said to come with her. I guess she got a tip-off you'd be there–but she was just as confused.† Neither of us had said anything, but I realized I was leading him toward one of the buildings that housed commerce–restaurants, shops, etc. I was starving all of a sudden. â€Å"I got the impression this was part of something they'd already been talking about–she mentioned their last session.† â€Å"It was closed. Like tomorrow's. No one knows what they're discussing.† â€Å"Then why make this one public?† It didn't seem fair that the queen and Council could pick and choose what they shared with others. Everything should have been public. He frowned. â€Å"Probably because they're going to hold a vote soon, and that'll be public. If your testimony plays some role, then the Council may want to make sure other Moroi witnessed it–so that everyone understands the decision when it comes.† He paused. â€Å"But what do I know? I'm no politician.† â€Å"Makes it sound like it's already decided,† I grumbled. â€Å"Why have a vote at all? And why would I have anything to do with government?† He opened the door to a small cafe that sold light lunch food–burgers and sandwiches. Adrian had been raised with fancy restaurants and gourmet food. I think he preferred that, but he also knew I didn't like always being on display or being reminded that I was with a royal from an elite family. I appreciated that he'd known I'd just want something ordinary today. Nonetheless, our being together earned us a few curious glances and whispers from the diner's patrons. At the school, we'd been a source of speculation, but here at Court? We were a main-stage attraction. Images were important at Court, and most dhampir-Moroi relationships were carried out in secret. Us being so open–especially considering Adrian's connections–was scandalous and shocking, and people weren't always discreet with their reactions. I'd heard all sorts of things since returning to Court. One woman had called me shameless. Another had speculated aloud why Tatiana hadn't simply â€Å"dealt with me.† Fortunately, most of our audience was content to stare today, making them easy to ignore. There was a small line of thought on Adrian's forehead as we sat down at a table. â€Å"Maybe they're voting to make you Lissa's guardian after all.† I was so astonished that I couldn't say anything for several seconds when the waitress suddenly appeared. I finally stammered out my order and then stared at Adrian with wide eyes. â€Å"Seriously?† The session had been an examination of my skills, after all. It made sense. Except†¦ â€Å"No. The Council wouldn't go to the trouble of holding sessions for one guardian assignment.† My hopes fell. Adrian gave a shrug of acknowledgment. â€Å"True. But this isn't an ordinary guardian assignment. Lissa's the last of her line. Everyone–including my aunt–has a special interest in her. Giving her someone like you who's†¦Ã¢â‚¬  I gave him a dangerous look as he grasped for a word. â€Å"†¦ Controversial could upset some people.† â€Å"And that's why they actually wanted me there to describe what I've done. To convince people in person that I'm competent.† Even as I spoke the words, I still didn't dare believe them. It was too good to be true. â€Å"I just can't imagine it, seeing as I seem to be in so much trouble with the guardians.† â€Å"I don't know,† he said. â€Å"It's just a guess. Who knows? Maybe they do think the Las Vegas thing was just a harmless prank.† There was a bitter tone in his voice over that. â€Å"And I told you that Aunt Tatiana was coming around to you. Maybe she wants you as Lissa's guardian now but needs to make a public display to justify it.† That was a startling thought. â€Å"But if I do get to come with Lissa, what are you going to do? Get respectable and come to college too?† â€Å"I don't know,† he said, green eyes thoughtful as he sipped his drink. â€Å"Maybe I will.† That was also unexpected, and my conversation with his mother returned to my mind. What if I was Lissa's guardian in college and he was with us for the next four years? I was fairly certain Daniella had thought we'd be splitting up this summer. I'd thought so too†¦ and was surprised to feel how relieved I was that I might get to stay with him. Dimitri always left my heart full of pain and longing, but I still wanted Adrian in my life. I grinned at him and rested my hand on his. â€Å"I'm not sure what I'd do with you if you were respectable.† He lifted my hand to his lips and kissed it. â€Å"I've got some suggestions,† he told me. I didn't know if it was his words or the feel of his mouth on my skin that sent shivers through me. I was about to ask what those suggestions were when our interlude was interrupted†¦ by Hans. â€Å"Hathaway,† he said, one eyebrow arched as he stood over us. â€Å"You and I have some very different ideas about the definition of ‘punishment.'† He had a point. In my mind, punishment involved easy things like lashings and starvation. Not filing. Instead, I replied, â€Å"You didn't tell me to come back after I saw the queen.† He gave me an exasperated look. â€Å"I also didn't tell you to go off on a playdate. Come on. Back to the vaults.† â€Å"But I have a BLT coming!† â€Å"You'll get your lunch break in another couple hours like the rest of us.† I tried to repress my outrage. They hadn't been feeding me bread crusts and water during my work detail, but the food hadn't tasted much better. Just then, the waitress returned with our food. I grabbed the sandwich before she even set the plates down and wrapped it in a napkin. â€Å"Can I take it to go?† â€Å"If you can eat it before we get back.† His voice was skeptical, seeing as the vault was pretty close. Clearly, he was underestimating my ability to consume food. In spite of Hans's disapproving expression, I gave Adrian a kiss goodbye and a look that told him maybe we'd continue our conversation. He gave me a happy, knowing smile that I only saw for a second before Hans ordered me away. True to my expectations, I managed to get the sandwich down before we arrived back at the guardians' building, though I did feel a little nauseous for the next half hour or so. My lunchtime was almost dinnertime for Lissa, out in the human world. Returning to my miserable punishment, I cheered up a little at the joy running through her via our bond. She'd spent the whole day on her campus tour of Lehigh, and it was everything she'd hoped it could be. She loved it all. She loved the beautiful buildings, the grounds, the dorms†¦ and especially the classes. A glimpse at the course catalog opened up a world of subjects that even St. Vladimir's superior education hadn't offered us. She wanted to see and do everything that the school had to offer. And even though she wished I was there, she was still excited about the fact that it was her birthday. Priscilla had given her some elaborate jewelry and had promised a fancy dinner that night. It wasn't exactly the type of celebration Lissa had hoped for, but the thrill of her eighteenth birthday was still intoxicating–particularly as she looked around at the dream school she'd be attending soon. I confess, I felt a pang of jealousy. Despite Adrian's theory about why the queen had called me in today, I knew–as did Lissa–that the odds of me going to college with her were still probably nonexistent. Some petty part of me couldn't understand how Lissa could therefore be excited about it if I wasn't going to be along. Childish of me, I know. I didn't have long to sulk, though, because once all the touring was done, Lissa's entourage returned to the hotel. Priscilla told them they could clean up for an hour or so before heading to dinner. For Lissa, this meant more fighting-practice time. My brooding mood immediately turned irate. Things got worse when I realized that earlier in the day, Serena had told Grant about Lissa and Christian's desire to defend themselves. He apparently thought that it was a good idea too. It would figure. Lissa had two progressive guardians. Why couldn't she have gotten some stodgy, old-school person who would be horrified at the thought of a Moroi even thinking about fighting off a Strigoi? So, while I sat helpless and unable to smack sense into any of them, Lissa and Christian now had two instructors. Not only did this mean more learning opportunities, it also meant Serena had a competent partner to demonstrate certain moves with. She and Grant sparred, explaining maneuvers while Lissa and Christian watched wide-eyed. Fortunately (well, not for Lissa), she and I soon noticed something. The guardians didn't know the true reason Lissa was interested in fighting. They had no idea–how could they have?–that she wanted to go hunt and stake a Strigoi in the feeble hope of bringing him back to life. They thought she just wanted to learn basic defense, something that seemed very sensible to them. So that was what they taught. Grant and Serena also made Lissa and Christian practice on each other. I suspected there were a couple reasons for this. One was that Lissa and Christian didn't have the skill to do much damage to each other. The second reason was that it amused the guardians. It did not amuse Lissa and Christian. There was still so much tension between them, both sexual and angry, that they resented being in such close contact. Grant and Serena stopped the two Moroi from doing any more face punching, but simple dodges often meant brushing against each other, fingers sliding against skin in the heat of the action. Every once in a while, the guardians would have someone play Strigoi–putting Lissa or Christian on the offensive. The two Moroi welcomed this to a certain extent; after all, direct attacks were what they wanted to learn. But, when Christian (playing Strigoi) lunged at Lissa and pushed her into a wall, learning offense suddenly didn't seem like such a good idea to her. The maneuver pressed them right up to each other, his arms holding hers. She could smell him and feel him and was overwhelmed by the fantasy of him just holding her there and kissing her. â€Å"I think you two should go back to basic defense,† said Grant, interrupting her traitorous feelings. He sounded like he was more worried about them hurting each other than the possibility that they might start making out. It took Lissa and Christian a moment to even register his words, let alone part from each other. When they did, both avoided eye contact and returned to the couch. The guardians launched into more examples of how to avoid an attacker. Lissa and Christian had seen this so many times that they knew the lesson by heart, and their earlier attraction gave way to frustration. Lissa was too polite to say anything, but after fifteen minutes of Serena and Grant showing how to block with your arms and dodge someone reaching for you, Christian finally spoke. â€Å"How do you stake a Strigoi?† Serena froze at Christian's words. â€Å"Did you say stake?† Rather than being shocked, Grant chuckled. â€Å"I don't think that's anything you need to worry about. You want to focus on getting away from a Strigoi, not getting closer.† Lissa and Christian exchanged an uneasy look. â€Å"I helped kill Strigoi before,† Christian pointed out. â€Å"I used fire at the school's attack. Are you saying that's not okay? That I shouldn't have done it?† Now Serena and Grant traded glances. Ha, I thought. Those two weren't as progressive as I thought. They were coming from a defense point of view, not offense. â€Å"Of course you should have,† said Grant at last. â€Å"What you did was amazing. And in a similar situation? Sure. You wouldn't want to be helpless. But that's the point–you have your fire. If it came down to you fighting a Strigoi, your magic's going to be the way to go. You already know how to use it–and it'll keep you safely out of their range.† â€Å"What about me?† asked Lissa. â€Å"I don't have any kind of magic like that.† â€Å"You'll never get close enough to a Strigoi for it to be a problem,† said Serena fiercely. â€Å"We won't let you.† â€Å"Besides,† added Grant with amusement, â€Å"it's not like we just go around handing out stakes.† I would have given anything for them to go take a look in her suitcase right then. Lissa bit her lip and refused to make eye contact with Christian again, for fear of giving away their intentions. This was not going according to their crazy plan. Christian again took the lead. â€Å"Can you at least demo it?† he asked, trying–and succeeding–to look like someone just seeking the sensational and exciting. â€Å"Is it hard to do? It seems like all you have to do is aim and hit.† Grant snorted. â€Å"Hardly. There's a bit more to it than that.† Lissa leaned forward, clasping her hands together as she followed Christian's lead. â€Å"Well, then don't worry about teaching us. Just show us.† â€Å"Yeah. Let's see.† Christian shifted restlessly beside her. As he did, their arms brushed, and instantly they moved apart. â€Å"It's not a game,† Grant said. Nonetheless, he walked over to his coat and produced his stake. Serena stared incredulously. â€Å"What are you going to do?† she asked. â€Å"Stake me?† He gave that small chuckle of his and searched the room with his sharp eyes. â€Å"Of course not. Ah. There we are.† He walked over to a small armchair that had a decorative pillow. He lifted it up and tested its width. It was fat and thickly filled with some sort of dense stuffing. He returned to Lissa and gestured for her to stand. To everyone's astonishment, he handed her his stake. Locking his body into a rigid position, he gripped the pillow hard between his hands and extended it out a couple feet in front of him. â€Å"Go ahead,† he said. â€Å"Aim and hit it.† â€Å"Are you crazy?† asked Serena. â€Å"Don't worry,† he said. â€Å"Princess Voda can afford the incidentals. I'm proving a point. Strike the pillow.† Lissa hesitated only a few more moments. An excitement that seemed unusually intense filled her. I knew she'd been anxious to learn this, but her desire for it seemed higher than before. Gritting her teeth, she stepped forward and awkwardly tried to impale the pillow with her stake. She was cautious–fearing she'd hurt Grant–but there was no need for her to worry. She didn't even budge him, and all she managed with the stake was a slight snagging of the fabric on the surface. She tried a few more times but achieved little more. Christian, being who he was, said, â€Å"That's all you can do?† Glaring, she handed him the stake. â€Å"You do better.† Christian stood, snarky smile disappearing as he studied the pillow critically and sized up his blow. As he did, Lissa glanced around and saw the humor in the guardians' eyes. Even Serena had relaxed. They were making their point, proving staking wasn't an easy thing to learn. I was glad, and my opinion of them rose. Christian finally made his move. He did actually pierce the fabric, but the pillow and its stuffing proved too much to break through. And again, Grant wasn't shaken at all. After more failed attempts, Christian sat down again and handed the stake back. It was kind of fun to see Christian's cocky attitude shot down a little. Even Lissa enjoyed it, despite her own frustration over how difficult this was becoming. â€Å"The stuffing's got too much resistance,† Christian complained. Grant handed his stake to Serena. â€Å"What, and you think a Strigoi's body is going to be easier to get through? With muscles and ribs in the way?† Grant got back into his position, and without hesitation, Serena struck with the stake. Its point burst through the other side of the pillow, coming to a halt just in front of Grant's chest as tiny fluffy pieces of stuffing drifted to the ground. She jerked it out and handed it to him like it had been the simplest thing in the world. Both Christian and Lissa stared in amazement. â€Å"Let me try again,† he said. By the time Priscilla called them to dinner, there wasn't a pillow in that hotel room left untouched. Boy, she was going to be surprised when she got the bill. Lissa and Christian hacked away with the stake while the guardians looked on with a superior air, confident their message was being delivered. Staking Strigoi was not easy. Lissa was finally getting it. She realized that in some ways, piercing a pillow–or a Strigoi–wasn't even about understanding the principle. Sure, she'd heard me talk about lining your shot up to get to the heart and miss the ribs, but this was more than knowledge. A lot of it was strength–strength she physically didn't have yet. Serena, though seemingly petite, had spent years building up her muscle and could get that stake through practically anything. One hour-long lesson wouldn't give Lissa that kind of strength, and she whispered as much to Christian when the group went out to dinner. â€Å"You're quitting already?† he asked, voice equally low as they rode in the backseat of an SUV. Grant, Serena, and a third guardian were there too, but they were deep in discussion. â€Å"No!† Lissa hissed back. â€Å"But I've got to, like, train before I can do it.† â€Å"Like lift weights?† â€Å"I†¦ I don't know.† The others were still talking to each other, but Lissa's topic was too dangerous for her to risk them hearing. She leaned close to Christian, unnerved yet again at how his closeness and familiarity affected her. Swallowing, she tried to keep her face impassive and stick to the topic. â€Å"But I'm just not strong enough. It's physically impossible.† â€Å"Sounds like you're giving up.† â€Å"Hey! You didn't make it through any of the pillows either.† He flushed slightly. â€Å"I almost got through that green one.† â€Å"There was hardly anything in it!† â€Å"I just need more practice.† â€Å"You don't need to do anything,† she shot back, fighting to keep her voice quiet through her anger. â€Å"This isn't your fight. It's mine.† â€Å"Hey,† he snapped, eyes glittering like pale blue diamonds, â€Å"you're crazy if you think I'm going to just let you go and risk–â€Å" He cut himself off and actually bit his lip, as though will alone wasn't enough to stop him from talking. Lissa stared at him, and both of us began wondering how he would have finished. What wouldn't he risk? Her putting herself in danger? That was my guess. Even without talk, he spoke volumes with his expression. Through Lissa's eyes, I saw him drinking in her features and trying to hide his emotions. At last, he jerked away and broke that intimate space between them, getting as far from her as he could. â€Å"Fine. Do whatever you want. I don't care.† Neither of them spoke after that, and since it was lunchtime for me, I returned to my own reality and welcomed a filing break–only to be informed by Hans that I had to keep working. â€Å"Come on! Isn't it lunchtime? You have to feed me,† I exclaimed. â€Å"That's just beyond cruel. At least throw me some crumbs.† â€Å"I did feed you. Or, well, you fed yourself when you inhaled that sandwich. You wanted your lunch break then. You got it. Now you keep working.† I slammed my fists against the endless piles of paper before me. â€Å"Can't I at least do something else? Paint buildings? Haul rocks?† â€Å"I'm afraid not.† A smile twisted the corners of his lips. â€Å"There's a lot of filing we need done.† â€Å"How long? How long are you going to punish me?† Hans shrugged. â€Å"Until someone tells me to stop.† He left me alone again, and I leaned back in my chair, forcibly trying not to flip the table in front of me over. I thought it would make me feel momentarily better, but it also meant I'd have to redo the work I'd done. With a sigh, I returned to my task. Lissa was at dinner when I tuned back into her later. It might have technically been in honor of her birthday, but really, it was all royal conversation with Priscilla. That was no way to spend a birthday, I decided. I'd have to make this up to her whenever I earned freedom. We'd have a real party, and I'd be able to give her my birthday present: gorgeous leather boots that Adrian had helped me acquire back at school. Being in Christian's head might have been more interesting, but since that wasn't an option, I returned to my own and mulled over my earlier talk with Adrian. Was this punishment finally going to end? Was an official royal decree going to put me and Lissa together at last, despite the guardians' normal policy? Trying to figure it out was like being on a hamster wheel. A lot of work. No progress. But it got me through the dinner conversation, and before I knew it, Lissa's group was getting up and heading for the restaurant's door. It was dark out now, and Lissa couldn't help but feel the weirdness of being on a human schedule. Back at school or the Court, this would be the middle of the day. Instead, they were now heading back to their hotel and would be going to bed. Well, probably not right away. I had no doubt that if Lissa and Christian could get over their current huff, they'd be back to stabbing more pillows. As much as I wanted those two dating again, I couldn't help but think they were a lot safer apart. Or maybe not. The group had hung out at the restaurant far past the normal dinner hour, so the lot was mostly empty as they walked across it. The guardians hadn't exactly parked in the back, but they weren't near the main entrance either. They had, however, made a point of parking next to one of the street lamps illuminating the lot. Except it wasn't lit now. The light had been broken. Grant and Priscilla's guardian noticed it right away. It was the kind of little detail we were trained to notice: anything unusual, anything that might have changed. In a flash, the two of them had stakes out and were flanking the Moroi. It only took seconds for Serena and the guardian assigned to Christian to follow suit. That was something else we were trained to do. Be on guard. React. Follow your colleagues. They were fast. All of them were fast. But it didn't matter. Because suddenly, there were Strigoi everywhere. I'm not entirely sure where they came from. Maybe they'd been behind the cars or on the parking lot's edges. If I'd had a bird-eye's view of the situation or been there myself with my â€Å"nausea alarm,† I might have had a better sense of it all. But I was watching the scene through Lissa's eyes, and the guardians were going out of their way to block her from the Strigoi who seemed to have appeared out of thin air as far as she was concerned. Most of the actions were a blur to her. Her bodyguards were shoving her around, trying to keep her safe as white, red-eyed faces popped up everywhere. She saw it all through a fear-filled haze. But before long, both of us could see people dying. Serena, just as fast and strong as she'd been in the hotel room, staked a male Strigoi cleanly through the heart. Then, in return, a female Strigoi leapt at Priscilla's guardian and broke his neck. Lissa was distantly aware of Christian's arm around her, pressing her against the SUV and shielding her with his own body. The remaining guardians were also still forming a protective ring as best they could, but they were distracted. Their circle was faltering–and they were dropping. One by one, the Strigoi killed the guardians. It wasn't for lack of skill on the guardians' part. They were simply outnumbered. One Strigoi tore out Grant's throat with her teeth. Serena was backhanded hard against the asphalt, landing facedown and not moving. And, horror of horrors, the Strigoi didn't seem to be sparing Moroi either. Lissa–pushing so hard against the SUV that it seemed as though she might become one with it–stared wide-eyed as one Strigoi swiftly and efficiently ripped into Priscilla's neck, pausing to drink her blood. The Moroi woman didn't even have time to register surprise, but at least there had been no real suffering. The endorphins dimmed the pain as the blood and life were drained from her body. Lissa's emotions shifted into something beyond fear, something that hardly felt like anything at all. She was in shock. Numbed. And with a cold, hard certainty, she knew that her death was coming and accepted it. Her hand found Christian's, squeezing it tightly, and turning toward him, she took small comfort in knowing the last sight she would see in life was the beautiful, crystalline blue of his eyes. From the look on his face, his thoughts were along similar themes. There was warmth in his eyes, warmth and love and– Total and complete astonishment. His eyes widened, focusing on something just behind Lissa. At that same moment, a hand grabbed Lissa's shoulder and whipped her around. This is it, a small voice inside her whispered. This is where I die. Then, she understood Christian's astonishment. She was facing Dimitri. Like me, she had that surreal sense of it being Dimitri yet not being Dimitri. So many of his features were the same†¦ and yet so many were different. She tried to say something, anything, but while the words formed on her lips, she just couldn't manage to get them out. Intense heat suddenly flared behind her, and a brilliant light lit Dimitri's pale features. Neither Lissa nor I needed to see Christian to know he had produced a ball of fire with his magic. Either the shock of seeing Dimitri or fear for Lissa had spurred Christian into action. Dimitri squinted slightly at the light, but then a cruel smile twisted his lips, and the hand resting on her shoulder slid up to her neck. â€Å"Put it out,† said Dimitri. â€Å"Put it out or she dies.† Lissa finally found her voice, even with her air cut off. â€Å"Don't listen to him,† she gasped out. â€Å"He's going to kill us anyway.† But behind her, the heat died. Shadows fell across Dimitri's face once again. Christian wouldn't risk her, even though she was right. It hardly seemed to matter. â€Å"Actually,† said Dimitri, voice pleasant amid the grim scene, â€Å"I'd rather you two stay alive. At least for a little while longer.† I felt Lissa's face move to a frown. I wouldn't have been surprised if Christian's did too, judging from the confusion in his voice. He couldn't even manage a snarky comment. He could only ask the obvious: â€Å"Why?† Dimitri's eyes gleamed. â€Å"Because I need you to be bait for Rose.†

Thursday, January 9, 2020

Comcast Corporation Case Analysis - 1190 Words

Trident University MGT499?Strategic Management Case One Comcast Corporation Dante Cummings May 22, 2015 Comcast Corporation is Pennsylvania-based organization, which was established in 1963 and operates in the cable communication industry. The company is considered to be one of ?the largest providers of video, high-speed internet and voice services to residential and business customers in the United States? (Clients1.ibisworld.com, 2015). Currently, the company provides services to 22.4 million video customers, 22 million high-speed internet customers and 11.2 million voice customers with the primary company?s services to consumers and businesses in the range of video, high-speed internet and voice over internet protocol†¦show more content†¦The values? of the company are presented in four main directions, where community investment, diversity inclusion, environment and integrity play one of the most valuable components that dictate how organization tends to serve its main shareholders and members of the communities that they serve. According to the Corporate Social Responsibility Report of 2013, Comcast and NBCUniversal take a unique positioning to ?inform, empower, and inspire?, which are used as the foundations to embrace the opportunities that would be directed on creating conversation and action mobilization in order to address the most critical issues of the nation. Thus, Comcast along with NBCUniversal are not only motivated with moving their business forward, but also concerned with moving people forward?(Corporate.comcast.com, 2015). The Community Investment is implemented through investments injected into local organizations, certain programs and partnerships, which contribute towards connecting people and inspiring positive and substantial changes. The Diversity and Inclusion is achieved through cultivating a diverse and inclusive workforce, which is based on the principle of Ralph Robert?s goal, whereShow MoreRelatedPorter s Five Forces Of Comcast Corporation1570 Words   |  7 Pages Porter’s Five Forces in Comcast Corporation Sunilkumar Patel Wilmington University Background Comcast Corporation, based in Philadelphia, PA, with its bundling services operates as a media and technology with its two primary business, Comcast Cable and NBCUniversal. Comcast sprung into life in 1963 and went public in 1973 (James, 2014) It has acquired many corporation to take a firm stand where it is at today. Comcast Cable is nation’s largest video, high-speed Internet whichRead MoreComcast Corporations Merger With At T Broadband1108 Words   |  5 PagesCase 3 – Comcast Corporation’s Merger with ATT Broadband Case Summary The case study analysis the merger of Comcast and ATT broadband and the factors that lead to it. The state of cable industry from 1996 is significant as the Telecom act opened new frontiers for wireless and cable companies which were now vying marketplace in both markets. The study highlights ATT’s efforts to become a leader in cable business. Their acquisitions and nationwide presence made it an ideal company for Comcast toRead MoreComcast : Global Media And Technology Company With Two Primary Businesses2194 Words   |  9 PagesLooking at the media giant that is Comcast, the first thing that often comes into mind is the realization of how massive and intricate of a corporation it is. Comcast, as a business, defines itself as a â€Å"global media and technology company with two primary businesses: Comcast Cable and NBCUniversal† (Comcast Corporation). In the industry, Comcast provides the most residential and business telephone, Internet, and video services nation wide (Reese and Anderson, Comcast - Broadband Service†). CoupledRead MoreSalesforce.com: The Emerging Social Enterprise Essay1690 Words   |  7 Pagesï » ¿1 Why did Comcast join public social networks? What difference did it make for Comcast’s business? What m ight be the benefits for consumer? Comcast: Comcast Corporation is the largest mass media and communications company in the world by revenue. It is the largest cable company and home Internet service provider in the United States, and the nations third largest home telephone service provider. Comcast provides cable television, broadband Internet, telephone service and in some areas homeRead More Business Analysis of Comcast Corporation Essay4714 Words   |  19 PagesBusiness Analysis of Comcast Corporation Comcast Corporation, based in Philadelphia, Pennsylvania, is the largest cable company in the United States. Comcast develops broadband cable networks and are involved in electronic retailing and television programming content. Comcast was founded in 1963 by Ralph J. Roberts, Daniel Aaron, and Julian A. Brodsky in Tupelo, Mississippi. Entrepreneurs who transformed Comcast from a small cable company to a massive corporation that employs over 68,000 peopleRead MoreThe Telecom Industry And Monopoly1887 Words   |  8 PagesUnfortunately, this particular choice of providers is only available to the lucky few, who are the affluent Americans. It is under this rationale that the books idea was conceptualized. In the book, the author has used Comcast Corporation as the main character. The book focuses on 2010 merger of Comcast and NBC, which seems to be a kind of an illegal monopoly. It begins with a narration of an American network that was heavily monopolized due to corporate greed that eventually forced the federal government toRead MoreComcast : A Dominant Theme4697 Words   |  19 PagesComcast is now a nationally recognized name, but before Comcast became an empire, it was a small cable station with 1200 subscribers in Tupelo, Mississippi. Ralph Roberts bought the small cable station 1963 during a poker game with some friends. Throughout the years, Comcast has been able to grow and expand with the new technological developments and consumer appetite. Comcast has branched out from cable and entered the high-speed internet provider market, the telephone communications service asRead MorePest Analysis : Pest And Porter s Five Forces1314 Words   |  6 PagesAccording to Mind tools (n. d.). PEST Analysis, PEST and Porter s five Forces each analyze different aspects of a business. PEST (Political, Economic, Socio-cultural and Technical) factors are often considered to gauge the expected impact of business decisions, and the likelihood that the trend set will continue in a particular direction. PEST analysis allows a company to determine if the resources and capabilities used by the company support the company s opportunities, or diminish existing threatsRead MoreDisney : The Top 500 Companies With Highest Gross Revenue1316 Words   |  6 Pagescartoon animation studio, the company struggled through years of unsuccessful creations, but turned around after the debut of Mickey Mouse, the official mascot of the company. Now headed by CEO Robert Iger, Disney is one of the largest entertainment corporations in the world with approximately 166,000 employees and annual revenues approaching the $45 billion mark (Walt Disney). For eight decades, Walt Disney has entertained people around the world with its theme parks, resorts, cruises, movies, TV showsRead MoreWalt Disney s Objectives Of The World s Leading Producers And Providers Of Entertainment Essay1397 Words   |  6 Pageschannels owned ten television stations, six of which are in the top ten rated markets in the United States (in the case of consent). Disney also produces and distributes live action and animated television programs for the production of labels ABC studios. ABC Studios develop, produces and distributes entertainment Content across broadcast and cable television and digital platforms (in the case of consent). Parks and Resort The second largest manufacturer Company for Disney parks and resorts. As described

Wednesday, January 1, 2020

Accounting Case - 1317 Words

The balance sheet items of The Sweet Soda Shop (arranged in alphabetical order) were as follows at the close of business on September 30, 2011: Accounts Payable Accounts Receivable Building Capital Stock Cash $ 8,500 1,250 45,500 50,000 7,400 Furniture and Fixtures Land Notes Payable Retained Earnings Supplies 20,000 $ 55,000 ? 4,090 3,440 The transactions occurring during the first week of October were: Oct. 3 Additional capital stock was sold for $30,000. The accounts payable were paid in full. (No payment was made on the notes payable.) Oct. 6 More furniture was purchased on account at a cost of $18,000, to be paid within 30 days. Supplies were purchased for $1,000 cash from a restaurant supply center that was going out of business.†¦show more content†¦4,090 3,440 The transactions occurring during the first week of October were: Oct. 3 Additional capital stock was sold for $30,000. The accounts payable were paid in full. (No payment was made on the notes payable.) Oct. 6 More furniture was purchased on account at a cost of $18,000, to be paid within 30 days. Supplies were purchased for $1,000 cash from a restaurant supply center that was going out of business. These supplies would have cost $1,875 if purchased under normal circumstances. Oct. 1–6 Revenues of $5,500 were earned and paid in cash. Expenses required to earn the revenues of $4,000 were incurred and paid in cash. a. Prepare a balance sheet at September 30, 2011. (You will need to compute the missing figure for Notes Payable). (Be sure to list the assets and liabilities in order of their liquidity. Omit the $ sign in your response.) THE SWEET SODA SHOP Balance Sheet September 30, 2011 Assets Cash Accounts receivable Supplies $ 7,400 1,250 3,440 ezto.mhecloud.mcgraw-hill.com/hm.tpx 2/4 12-9-9 Land Building Furniture and fixtures Total Liabilities Owners Equity Liabilities: Notes payable Accounts payable Total Liabilities Owners equity: Capital stock Retained earnings Total Assignment Results 55,000 45,500 20,000 $Show MoreRelatedA Case Of Accounting Fraud1555 Words   |  7 Pagesmajor case of accounting fraud driven by the desire to build and protect one’s personal financial condition is the WorldCom debacle. Bernie Ebbers had to show continually growing net worth in order to avoid margin calls on his own WorldCom stock that he had pledged to secure loans. When WorldCom, the telecommunications giant, failed and was put into bankruptcy, the U.S. witnessed the largest accounting frauds in history. Former CEO, Bernie Ebbers, was convicted of orchestrating this accounting fraudRead MoreAccounting Case Essay1930 Words   |  8 PagesSeligram, Inc.: Electronic Testing Operations 1. What caused the existing system at ETO to fail? 2. Calculate the reported cost of the five components listed in Exhibit 6 using: a. The existing system. b. The system proposed by the accounting manager. c. The system proposed by the consultant. 3. Which system is preferable? Why? 4. Would you recommend any changes to the system you prefer? Why? 5. Would you treat the new machine as a separate cost center or as a part of theRead MoreManagement Accounting Case Study2102 Words   |  9 PagesManagement accounting systems Case Analysis: HSBC Bank Student Name: Course: Academic Year: Module: Date of Submission: Executive Summary Management accounting over the years has really emerged very significantly in the field of banking and finance. There are numerous objectives and significance that has been reflected in numerous literatures mentioning the primary strategic and management significance management accounting has brought to the table in the field of international finance. AsRead MoreCase Study for Management Accounting36912 Words   |  148 PagesCASES FROM MANAGEMENT ACCOUNTING PRACTICES Table of Contents Case 1: Case 2: Bal Seal Engineering Robin Cooper Bill’s Custom Planters William Stammerjohan Deborah Seifert Dublin Shirt Company Peter Clarke in assoc. with in assoc. with Paul Juras Wayne Bremser ECN.W William Lawler Endesa Gary M. Cunningham Scott Ericksen Francisco J. Lopez Lubian Antonio Pareja Kincaid Manufacturing Jon Yarusso Ram Ramanan Osram.NA John Shank Lawrence Carr William Lawler Pleasant Run Children’s Home Brooke E. SmithRead MoreCase for Accounting Class1401 Words   |  6 Pagesresultant comment letter process. Furthermore, revenue recognition is often prey to financial fraud. Coverage of revenue recognition in intermediate accounting courses is typically limited to learning and applying the criteria for revenue recognition outlined in the Financial Accounting Standards Board’s (FASB) Statement of Financial Accounting Concepts No. 5, Recognition and Measurement in Financial Statements of Business Enterprises, to routine transactions and topics, such as long-term constructionRead MoreCase Study Questions On Management Accounting1670 Words   |  7 PagesAssessment 2 – Management accounting written assignment NEXT Plc Case Student ID Number: 1423839 May 2016 Contents 1. Introduction 3 2. Background 3 3. Review of management accounting 4 4. The key management accounting techniques and methods for NEXT Plc 5 4.1 Planning and Budgeting: 5 4.2 Balance scorecard 5 4.3 Cost-volume-analysis 5 5 The analysis’s strengths and weaknesses 6 5.1 Strengths 6 5.2 Weaknesses 6 6 Conclusion 7 References 8 â€Æ' 1. Introduction Management accounting in the recent daysRead MoreThe Case About Accounting Fraud At Worldcom1964 Words   |  8 Pagesthe analysis of the case about Accounting Fraud at WorldCom Group member: Weichuan Xu Miao zhou 1. What are the pressures that lead executives and managers to cook the books? Firstly, one of the pressure is the company’s goal that was made by the top executive Ebbers. There is an economic recession and the bubble collapse which make the conditions deteriorate in 2012. He thinks that the company should focus on being the NO.1 stock on Wall street rather than the company’s really good operationRead MoreAccounting Case : Tijuana Bronze Machine2779 Words   |  12 Pages Accounting Case: Tijuana Bronze Machine Name: Course: Professor: Date Due: Introduction Tijuana Bronze Machining was founded in San Diego, California in 1984 by its current president Herb Alpert. It specializes in the cutting of precious stones and the manufacture of pump parts, valves and flow controllers. 1. Exhibit 1a Product Cost Per Unit Valves Pumps Flow Cont Total Material ($) 16 20 22 58 Run Labor hrs 0.25 0.5 0.4 1.15 Machine hrs 0.5 0.5 0.2 1.2 Receiving O/H 0.1 0.3Read MoreAccounting (Managerial) 530 Portfolio Case Study978 Words   |  4 PagesAccounting (Managerial) 530 Portfolio Case Study Imagine you are applying to become a trainee in a management consulting company, Solutions Inc., which claims to deliver innovative solutions. They are looking for innovative employees who engage with their work. The selection process will be rigorous. You know you will be asked to submit reports based on questions regarding your knowledge of management accounting practice and strategic management accounting. To provide a context for the reportsRead MoreAccounting Microline Case1418 Words   |  6 PagesMemorandum To: Sharon Sonneborn From: Date: 9/9/2012 Re: Potential Acquisition of Garmin Ltd. And Subsidiaries Garmin Ltd is under consideration for acquisition by Mega Industries. As a result, an assessment of Microline’s financial condition and assessment is necessary to evaluate the company as a suitable candidate. Our team has prepared a memo stating Microline’s earning power potential , solvency position, and to which extent the companies financial statements reflect the true