Tuesday, January 28, 2020

Corporate Restructuring Strategies Business Essay

Corporate Restructuring Strategies Business Essay Corporate restructuring is the process of redesigning one or more aspects of a company. The process of reorganizing a company may be implemented due to a number of different factors, such as positioning the company to be more competitive, survive a currently adverse economic climate, or poise the corporation to move in an entirely new direction. Here are some examples of why corporate restructuring may take place and what it can mean for the company. In general, the idea of corporate restructuring is to allow the company to continue functioning in some manner. Even when corporate raiders break up the company and leave behind a shell of the original structure, there is still usually a hope, what remains can function well enough for a new buyer to purchase the diminished corporation and return it to profitability. Purpose of Corporate Restructuring To enhance the share holder value, The company should continuously evaluate its: Portfolio of businesses, Capital mix, Ownership Asset arrangements to find opportunities to increase the share holders value. To focus on asset utilization and profitable investment opportunities. To reorganize or divest less profitable or loss making businesses/products. The company can also enhance value through capital Restructuring, it can innovate securities that help to reduce cost of capital. Corporate Restructuring entails a range of activities including financial restructuring and organization restructuring. 1. Financial Restructuring Financial restructuring is the reorganization of the financial assets and liabilities of a corporation in order to create the most beneficial financial environment for the company. The process of financial restructuring is often associated with corporate restructuring, in that restructuring the general function and composition of the company is likely to impact the financial health of the corporation. When completed, this reordering of corporate assets and liabilities can help the company to remain competitive, even in a depressed economy. Just about every business goes through a phase of financial restructuring at one time or another. In some cases, the process of restructuring takes place as a means of allocating resources for a new marketing campaign or the launch of a new product line. When this happens, the restructure is often viewed as a sign that the company is financially stable and has set goals for future growth and expansion. Need For Financial Restructuring The process of financial restructuring may be undertaken as a means of eliminating waste from the operations of the company. For example, the restructuring effort may find that two divisions or departments of the company perform related functions and in some cases duplicate efforts. Rather than continue to use financial resources to fund the operation of both departments, their efforts are combined. This helps to reduce costs without impairing the ability of the company to still achieve the same ends in a timely manner In some cases, financial restructuring is a strategy that must take place in order for the company to continue operations. This is especially true when sales decline and the corporation no longer generates a consistent net profit. A financial restructuring may include a review of the costs associated with each sector of the business and identify ways to cut costs and increase the net profit. The restructuring may also call for the reduction or suspension of production facilities that are obsolete or currently produce goods that are not selling well and are scheduled to be phased out. Financial restructuring also take place in response to a drop in sales, due to a sluggish economy or temporary concerns about the economy in general. When this happens, the corporation may need to reorder finances as a means of keeping the company operational through this rough time. Costs may be cut by combining divisions or departments, reassigning responsibilities and eliminating personnel, or scaling back production at various facilities owned by the company. With this type of corporate restructuring, the focus is on survival in a difficult market rather than on expanding the company to meet growing consumer demand. All businesses must pay attention to matters of finance in order to remain operational and to also hopefully grow over time. From this perspective, financial restructuring can be seen as a tool that can ensure the corporation is making the most efficient use of available resources and thus generating the highest amount of net profit possible within the current set economic environment. 2. Organizational Restructuring In organizational restructuring, the focus is on management and internal corporate governance structures. Organizational restructuring has become a very common practice amongst the firms in order to match the growing competition of the market. This makes the firms to change the organizational structure of the company for the betterment of the business. Need For Organization Restructuring New skills and capabilities are needed to meet current or expected operational requirements. Accountability for results are not clearly communicated and measurable resulting in subjective and biased performance appraisals. Parts of the organization are significantly over or under staffed. Organizational communications are inconsistent, fragmented, and inefficient. Technology and/or innovation are creating changes in workflow and production processes. Significant staffing increases or decreases are contemplated. Personnel retention and turnover is a significant problem. Workforce productivity is stagnant or deteriorating. Morale is deteriorating. Some of the most common features of organizational restructures are: Regrouping of business: This involves the firms regrouping their existing business into fewer business units. The management then handles theses lesser number of compact and strategic business units in an easier and better way that ensures the business to earn profit. Downsizing: Often companies may need to retrench the surplus manpower of the business. For that purpose offering voluntary retirement schemes (VRS) is the most useful tool taken by the firms for downsizing the businesss workforce. Decentralization: In order to enhance the organizational response to the developments in dynamic environment, the firms go for decentralization. This involves reducing the layers of management in the business so that the people at lower hierarchy are benefited. Outsourcing: Outsourcing is another measure of organizational restructuring that reduces the manpower and transfers the fixed costs of the company to variable costs. Enterprise Resource Planning: Enterprise resource planning is an integrated management information system that is enterprise-wide and computer-base. This management system enables the business management to understand any situation in faster and better way. The advancement of the information technology enhances the planning of a business. Business Process Engineering: It involves redesigning the business process so that the business maximizes the operation and value added content of the business while minimizing everything else. Total Quality Management: The businesses now have started to realize that an outside certification for the quality of the product helps to get a good will in the market. Quality improvement is also necessary to improve the customer service and reduce the cost of the business. VARIOUS STRATEGIES FOR BUSINESS RESTRUCTURING Smart sizing: It is the process of reducing the size of a company by laying off employees on the basis of incompetence and inefficiency. Some Examples Acquisitions: HLL took over TOMCO. Diversification: Videocon group is diversified into power projects, oil exploration and basic telecom services. Merger: Asea and Brown Boveri came together to form ABB. Strategic alliances: Siemens India has got a Strategic alliance with Bharati Telecom for marketing of its EPABX. Expansion: Siemens is expanding its medical electronics division- a new factory for medical electronics is already come up in Goa. Networking: It refers to the process of breaking companies into smaller independant business units for significant improvement in productivity and flexibility. The phenomenon is predominant in South Korea, where big companies like Samsung, Hyundai and Daewoo are breaking themselves up into smaller units. These firms convert their managers into entrepreneurs. Virtual Corporation: It is a company that has taken steps to turn itself inside out. Rather than having managers and staff sitting INSIDE in their offices moving papers from in basket to out basket, a virtual corporation kicks the employees outside, sending them to work in customers offices and plants, determining what the customer needs and wants, then reshaping the corporate products and services to the customers exact needs. This is a futuristic concept wherein companies will be edgeless, adaptable and perpetually changing. The centrepiece of the business revolution is a new kind of product called a Virtual Product Some of the these products already exist, camcorders create instant movies, personal computers and laser printers have made instant desktop publishing a reality. And for all these we can obtain cash instantly at ATMs. Verticalization: It refers to regrouping of management functions for particular functions for a particular product range to achieve higher accountability and transparency. Siemens in 1990 moved from a function-oriented structure to a vertical entrepreneur-oriented structure embracing size business and three support divisions. Delayering- Flat organization: In the post world war period the demand for goods was ever increasing. Main objective of the corporations was production and capacity build up to meet the demand. The classical, pyramidal structure was well suited to this high growth environment. This structure was scalable and the corporations could immediately translate their growth plans into action by adding workers at the bottom layer and filling in the management layers. But the price paid in the whole process was much higher. The overall process became complicated; number of middle managers and functional managers grew making the coordination of various functions complex. Senior/top management was alienated from the front-line people as well as the end users of the product or sen/ice. Decision-making became slower. Hence, a need is felt to attack the unproductive, bulky and sluggish network of white-collar staff. A powerful strategy would be to remove the layers of senior and middle management i. e. making the organization structure flat. The perspective of organizational restructuring may be different for the employees. When a company goes for the organizational restructuring, it often leads to reducing the manpower and hence meaning that people are losing their jobs. This may decrease the morale of employee in a large manner. Hence many firms provide strategies on career transitioning and outplacement support to their existing employees for an easy transition to their next job. The important methods of Corporate Restructuring are: Joint ventures Sell off and spin off Divestitures Equity carve out Leveraged buy outs (LBO) Management buy outs 1. Joint Ventures Joint ventures are new enterprises owned by two or more participants. They are typically formed for special purposes for a limited duration. It is a combination of subsets of assets contributed by two (or more) business entities for a specific business purpose and a limited duration. Each of the venture partners continues to exist as a separate firm, and the joint venture represents a new business enterprise. It is a contract to work together for a period of time each participant expects to gain from the activity but also must make a contribution. For Example: GM-Toyota JV: GM hoped to gain new experience in the management techniques of the Japanese in building high-quality, low-cost compact subcompact cars. Whereas, Toyota was seeking to learn from the management traditions that had made GE the no. 1 auto producer in the world and In addition to learn how to operate an auto company in the environment under the conditions in the US, dealing with contractors, suppliers, and workers. DCM group and Daewoo motors entered in to JV to form DCM DAEWOO Ltd. to manufacture automobiles in India. 2. Spin-off Spinoffs are a way to get rid of underperforming or non-core business divisions that can drag down profits. Process of spin-off The company decides to spin off a business division. The parent company files the necessary paperwork with the Securities and Exchange Board of India (SEBI). The spinoff becomes a company of its own and must also file paperwork with the SEBI. Shares in the new company are distributed to parent company shareholders. The spinoff company goes public. Notice that the spinoff shares are distributed to the parent company shareholders. There are two reasons why this creates value: Parent company shareholders rarely want anything to do with the new spinoff. After all, its an underperforming division that was cut off to improve the bottom line. As a result, many new shareholders sell immediately after the new company goes public. Large institutions are often forbidden to hold shares in spinoffs due to the smaller market capitalization, increased risk, or poor financials of the new company. Therefore, many large institutions automatically sell their shares immediately after the new company goes public. There is no money transaction in spin-off. The transaction is treated as stock dividend tax free exchange. Split-off: Is a transaction in which some, but not all, parent company shareholders receive shares in a subsidiary, in return for relinquishing their parent companys share. In other words some parent company shareholders receive the subsidiarys shares in return for which they must give up their parent company shares Feature of split-offs is that a portion of existing shareholders receives stock in a subsidiary in exchange for parent company stock. Split-up: Is a transaction in which a company spins off all of its subsidiaries to its shareholders ceases to exist. The entire firm is broken up in a series of spin-offs. The parent no longer exists and Only the new offspring survive. In a split-up, a company is split up into two or more independent companies. As a sequel, the parent company disappears as a corporate entity and in its place two or more separate companies emerge. 3. Divestures Divesture is a transaction through which a firm sells a portion of its assets or a division to another company. It involves selling some of the assets or division for cash or securities to a third party which is an outsider. Divestiture is a form of contraction for the selling company. means of expansion for the purchasing company. It represents the sale of a segment of a company (assets, a product line, a subsidiary) to a third party for cash and or securities. Mergers, assets purchase and takeovers lead to expansion in some way or the other. They are based on the principle of synergy which says 2 + 2 = 5! , divestiture on the other hand is based on the principle of anergy which says 5 3 = 3!. Among the various methods of divestiture, the most important ones are partial sell-off, demerger (spin-off split off) and equity carve out. Some scholars define divestiture rather narrowly as partial sell off and some scholars define divestiture more broadly to include partial sell offs, demergers and so on. Motives: Change of focus or corporate strategy Unit unprofitable can mistake Sale to pay off leveraged finance Antitrust Need cash Defend against takeover Good price. 4. Equity Carve-Out A transaction in which a parent firm offers some of a subsidiaries common stock to the general public, to bring in a cash infusion to the parent without loss of control. In other words equity carve outs are those in which some of a subsidiaries shares are offered for a sale to the general public, bringing an infusion of cash to the parent firm without loss of control. Equity carve out is also a means of reducing their exposure to a riskier line of business and to boost shareholders value. 5. Leveraged Buyout A buyout is a transaction in which a person, group of people, or organization buys a company or a controlling share in the stock of a company. Buyouts great and small occur all over the world on a daily basis. Buyouts can also be negotiated with people or companies on the outside. For example, a large candy company might buy out smaller candy companies with the goal of cornering the market more effectively and purchasing new brands which it can use to increase its customer base. Likewise, a company which makes widgets might decide to buy a company which makes thingamabobs in order to expand its operations, using an establishing company as a base rather than trying to start from scratch. 6. Management buyout In this case, management of the company buys the company, and they may be joined by employees in the venture. This practice is sometimes questioned because management can have unfair advantages in negotiations, and could potentially manipulate the value of the company in order to bring down the purchase price for themselves. On the other hand, for employees and management, the possibility of being able to buy out their employers in the future may serve as an incentive to make the company strong. It occurs when a companys managers buy or acquire a large part of the company. The goal of an MBO may be to strengthen the managers interest in the success of the company. Purpose of Management buyouts From management point of view may be: To save their jobs, either if the business has been scheduled for closure or if an outside purchaser would bring in its own management team. To maximize the financial benefits they receive from the success they bring to the company by taking the profits for themselves. To ward off aggressive buyers. The goal of an MBO may be to strengthen the managers interest in the success of the company. Key considerations in MBO are fairness to shareholders price, the future business plan, and legal and tax issues. Benefits of Management buyouts It provides an excellent opportunity for management of undervalued cos to realize the intrinsic value of the company. Lower agency cost: cost associated with conflict of interest between owners and managers. Source of tax savings: since interest payments are tax deductible, pushing up gearing rations to fund a management buyout can provide large tax covers. Conclusion: Restructuring strategies encompasses enhancing economy and improving efficiency. When a company wants to grow or survive in a competitive environment, it needs to restructure itself and focus on its competitive advantage. Thus, the merger and acquisition strategies have been conceived to improve general economic well-being of all those who are, directly or indirectly, connected with the corporate sector. The intension of buy back is visualized as to support share value during periods of temporary weakness, survival and to prevent takeover bids.

Monday, January 20, 2020

Native Americans and Alcohol Essay -- Native American History

Northern Native Americans were faced with many great hardships with the arrival of the Europeans, Spanish and the French. American Indians had thrived on American soil for thousands of years with great prosperity. Living among each other in a local economy and communities The Native Americans created a civilization that was harmonious with the land and spiritual world that surrounded them. They were able to sustain their survival from the living plants and animals that lived among them in this over abundant country and all of it's rich resources. Many different tribes thrived on this land by adapting well with the elements around them. They were able to use the one living animal that co-existed with their people and made sure that a good kill was worth the effort and danger that encountered it. The Native Americans were able to use every part of the animal killed from the hide to the hoofs in an effort of survival and to counter balance the spiritual world that engulfed their heritage. The natives would give back to the world that gave unto them. With an unfortelling future the Native Americans were not prepared for what storm was about to come ashore. Europeans would soon arrive and bring the Natives demise in more ways then one(Jones-Saumty). In 1492 Christopher Columbus was said to be the first arrival on American soil from the East. Columbus would bring many new and different commodities unseen by the Natives of this world. Europeans and the Spanish brought many commodities for their own survival in this new territory, such as plants and even animals. According to Calloway some of the food items brought from England and Spain were rice, wheat, barley,... ....1 ( 1998 )166-167 George and Barbara Perkins, â€Å" The American Tradition in Literature ,† ( Boston ) Mcgraw Hill, 2009 Robert s. Young, Jennie R. Joe. â€Å" Some Thoughts About Epidemiology of Alcohol and Drug Use Among American Indian Population†. Journal of Ethnicity in Substance Abuse. Vol. 8 Iss 3:(2009) 223 â€Å"What Prevents American Indians from Seeking Treatment for Alcohol Issues?† Web. 23 May 2015. Www.Goodtherapy.com/ Mancall, Peter C. "Men, women, and alcohol in Indian villages in the Great Lakes region in the early republic." Journal of the Early Republic. Indianapolis: Fall 1995. Vol. 15, Iss. 3; p. 425 William Laurence Saunders "The Colonial Records of North Carolina", Volume 5 1887. Web. 23 May 2015. https://books.google.com/ Craig Andrew, Robert B. Edgarton. "Drunken Comportment: A Social Explanation". Eliot Werner Publications. 2003

Sunday, January 12, 2020

Frostbite Chapter 17

Seventeen WHAT DO YOU THINK YOU'RE doing?† she demanded. Her voice was still too loud as far as I was concerned. â€Å"Nothing, I- â€Å" â€Å"Excuse us, Lord Ivashkov,† she growled. Then, like I was five years old, she grabbed me by my arm and jerked me out of the room. Champagne sloshed out of my glass and splashed onto the skirt of my dress. â€Å"What do you think you're doing?† I exclaimed, once we were out in the hall. Mournfully, I looked down at my dress. â€Å"This is silk. You could have ruined it.† She grabbed the champagne flute and set it down on a nearby table. â€Å"Good. Maybe it'll stop you from dressing up like a cheap whore.† â€Å"Whoa,† I said, shocked. â€Å"That's kind of harsh. And where do you get off turning motherly all of a sudden?† I gestured to the dress. â€Å"This isn't exactly cheap. You thought it was nice of Tasha to give it to me.† â€Å"That's because I didn't expect you to wear it out with Moroi and make a spectacle of yourself.† â€Å"I'm not making a spectacle of myself. And anyway, it covers everything up.† â€Å"A dress that tight might as well be showing everything,† she retorted. She, of course, was dressed in guardian black: tailored black linen pants and a matching blazer. She had a few curves of her own, but the clothing hid them. â€Å"Especially when you're with a group like that. Your body's†¦conspicuous. And flirting with Moroi doesn't really help.† â€Å"I wasn't flirting with him.† The accusation made me angry because I felt I'd been on really good behavior lately. I used to flirt all the time- and do other things- with Moroi guys, but after a few talks and one embarrassing incident with Dimitri, I'd realized how stupid that was. Dhampir girls did have to be careful with Moroi guys, and I kept that in mind all the time now. Something petty occurred to me. â€Å"Besides,† I said mockingly, â€Å"isn't that what I'm supposed to do? Hook up with a Moroi and further my race? It's what you did.† She glowered. â€Å"Not when I was your age.† â€Å"You were only a few years older than me.† â€Å"Don't do anything stupid, Rose,† she said. â€Å"You're too young for a baby. You don't have the life experience for it- you haven't even lived your own life yet. You won't be able to do the kind of job you wish you could.† I groaned, mortified. â€Å"Are we really even discussing this? How did we go from me allegedly flirting to suddenly having a litter? I'm not having sex with him or anyone else, and even if I were, I know about birth control. Why are you talking to me like I'm a child?† â€Å"Because you act like one.† It was remarkably like what Dimitri had told me. I glared. â€Å"So you're going to send me to my room now?† â€Å"No, Rose.† She suddenly looked tired. â€Å"You don't have to go to your room, but don't go back in there, either. Hopefully you didn't draw too much attention.† â€Å"You make it sound like I was giving a lap dance in there,† I told her. â€Å"I just had dinner with Lissa.† â€Å"You'd be surprised what things can spark rumors,† she warned. â€Å"Especially with Adrian Ivashkov.† With that, she turned and headed off down the hall. Watching her, I felt anger and resentment burn through me. Overreact much? I hadn't done anything wrong. I knew she had her whole blood-whore paranoia, but this was extreme, even for her. Worst of all, she'd dragged me out of there, and several people had witnessed it. For someone who supposedly didn't want me attracting attention, she'd kind of messed that one up. A couple of Moroi who'd been standing near Adrian and me walked out of the room. They glanced in my direction and then whispered something as they passed. â€Å"Thanks, Mom,† I muttered to myself. Humiliated, I stalked off in the opposite direction, not really sure where I was going. I headed out toward the back of the lodge, away from all the activity. The hall eventually ended, but a door leading to some stairs sat on the left. The door was unlocked, so I followed the stairs upward to another door. To my pleasure, it opened up onto a small rooftop deck that didn't appear to see much use. A blanket of snow lay over it all, but it was early morning out here, and the sun shone brightly, making everything glitter. I brushed snow off of a large, box-like object that looked to be part of the ventilation system. Heedless of my dress, I sat down on it. Wrapping my arms around myself, I stared off, taking in the view and the sun I rarely got to enjoy. I was startled when the door opened a few minutes later. When I looked back I was even more startled still to see Dimitri emerge. My heart gave a small flutter, and I turned away, unsure what to think. His boots crunched in the snow as he walked over to where I was sitting. A moment later, he took off his long coat and draped it over my shoulders. He sat down beside me. â€Å"You must be freezing.† I was, but I didn't want to admit it. â€Å"The sun's out.† He tipped his head back, looking up at the perfect blue sky. I knew he missed the sun as much as I did sometimes. â€Å"It is. But we're still on a mountain in the middle of winter.† I didn't answer. We sat there in a comfortable silence for a while. Occasionally, a light wind blew clouds of snow around. It was night for Moroi, and most would be going to bed soon, so the ski runs were quiet. â€Å"My life is a disaster,† I finally said. â€Å"It's not a disaster,† he said automatically. â€Å"Did you follow me from the party?† â€Å"Yes.† â€Å"I didn't even know you were there.† His dark clothes indicated he must have been on guardian duty at the party. â€Å"So you saw the illustrious Janine cause a commotion by dragging me out.† â€Å"It wasn't a commotion. Hardly anyone noticed. I saw because I was watching you.† I refused to let myself get excited over that. â€Å"That's not what she said,† I told him. â€Å"I might as well have been working a corner as far as she was concerned.† I relayed the conversation from the hallway. â€Å"She's just worried about you,† Dimitri said when I finished. â€Å"She overreacted.† â€Å"Sometimes mothers are overprotective.† I stared at him. â€Å"Yeah, but this is my mother. And she didn't seem that protective, really. I think she was more worried I'd embarrass her or something. And all that becoming-a-mother-too-young stuff was stupid. I'm not going to do anything like that.† â€Å"Maybe she wasn't talking about you,† he said. More silence. My jaw fell open. You don't have the life experience for it- you haven't even lived your own life yet. You won't be able to do the kind of job you wish you could. My mom had been twenty when I was born. Growing up, that had always seemed really old to me. But now†¦that was only a few years off for me. Not old at all. Did she think she'd had me too soon? Had she done a shoddy job raising me simply because she didn't know any better at the time? Did she regret the way things had turned out between us? And was it†¦ was it maybe possible that she'd had some personal experience of her own with Moroi men and people spreading rumors about her? I had inherited a lot of her features. I mean, I'd even noticed tonight what a nice figure she had. She had a pretty face, too- for a nearly forty-year-old, I mean. She'd probably been really, really good-looking when she was younger†¦. I sighed. I didn't want to think about that. If I did, I might have to reevaluate my relationship with her- maybe even acknowledge my mother as a real person- and I already had too many relationships stressing me. Lissa always worried me, even though she seemed to be okay for a change. My so-called romance with Mason was in shambles. And then, of course, there was Dimitri†¦. â€Å"We aren't fighting right now.† I blurted out. He gave me a sidelong look. â€Å"Do you want to fight?† â€Å"No. I hate fighting with you. Verbally, I mean. I don't mind in the gym.† I thought I detected the hint of a smile. Always a half-smile for me. Rarely a full one. â€Å"I don't like fighting with you either.† Sitting next to him there, I marveled at the warm and happy emotions springing up inside of me. There was something about being around him that felt so good, that moved me in a way Mason couldn't. You can't force love, I realized. It's there or it isn't. If it's not there, you've got to be able to admit it. If it is there, you've got to do whatever it takes to protect the ones you love. The next words that came out of my mouth astonished me, both because they were completely unselfish and because I actually meant them. â€Å"You should take it.† He flinched. â€Å"What?† â€Å"Tasha's offer. You should take her up on it. It's a really great chance.† I remembered my mom's words about being ready for children. I wasn't. Maybe she hadn't been. But Tasha was. And I knew Dimitri was too. They got along really well. He could go be her guardian, have some kids with her †¦ it would be a good deal for both of them. â€Å"I never expected to hear you say anything like that,† he told me, voice tight. â€Å"Especially after- â€Å" â€Å"What a bitch I've been? Yeah.† I tugged his coat tighter against the cold. It smelled like him. It was intoxicating, and I could half-imagine being wrapped in his embrace. Adrian might have been onto something about the power of scent. â€Å"Well. Like I said, I don't want to fight anymore. I don't want us to hate each other. And†¦well †¦Ã¢â‚¬  I squeezed my eyes shut and then opened them. â€Å"No matter how I feel about us †¦ I want you to be happy.† Silence yet again. I noticed then that my chest hurt. Dimitri reached out and put his arm around me. He pulled me to him, and I rested my head on his chest. â€Å"Roza,† was all he said. It was the first time he'd really touched me since the night of the lust charm. The practice room had been something different †¦ more animal. This wasn't even about sex. It was just about being close to someone you cared about, about the emotion that kind of connection flooded you with. Dimitri might run off with Tasha, but I would still love him. I would probably always love him. I cared about Mason. But I would probably never love him. I sighed into Dimitri, just wishing I could stay like that forever. It felt right being with him. And- no matter how much the thought of him and Tasha made me ache- doing what was best for him felt right. Now, I knew, it was time to stop being a coward and do something else that was right. Mason had said I needed to learn something about myself. I just had. Reluctantly, I pulled away and handed Dimitri his coat. I stood up. He regarded me curiously, sensing my unease. â€Å"Where you going?† he asked. â€Å"To break someone's heart,† I replied. I admired Dimitri for a heartbeat more- the dark, knowing eyes and silken hair. Then I headed inside. I had to apologize to Mason†¦and tell him there'd never be anything between us.

Friday, January 3, 2020

Essays for IELTS What You Need to Know

When the question is about the IELTS tests, the individual is required to generate two absolutely different pieces of writing in a quite short period of time. The candidate for the IELTS test deals with two parts of it (60 minutes to cope with both segments). So, what are you supposed to know about when writing the essays for IELTS? Reading the Question Is a Must-to-Do What the writer will be required to do at first is to read the questions several times carefully. As a rule, the questions of this kind will ask you to cope with three or four different things (in addition to the main question). Make sure to jot them down and then refer to them in your answers. The examiner of the IELTS test will 100% check it. You Must Practice! Make sure to practice writing tasks within the set limits of time. It is really not really important if you can produce a stunning answer in three hours. What you have to do is to recreate the real-life conditions of the exam, when working on any sort of practice assignments. Planning Is Essential Plan before you start writing. Although you’re under strict time pressure, make sure to spend the first few minutes on planning of your work. Make a decision regarding what you are going to say and in what manner you will open up the topic. Once you determine what you will be writing on, you will be able to focus on the how aspect of the writing. Make sure to experiment with the mind-mapping techniques and different kinds of outlining in order to learn how to draw u a quick plan. Make an Introduction This part must be short. The point is that you have only forty minutes to produce an essay, and some of them you will spend on planning. In other words, you have to be able to generate a hooking introduction really fast. Just do two things: state the essay topic and say what you’re going to talk about. Write the Body Paragraphs For the IELTS essay, you must provide two or three body paragraphs. Include one controlling idea in every paragraph and provide supportive sentences. Write legibly and clearly. This is not the time to experiment. Your text shouldn’t be messy or contain unclear idioms. Use clear and simple English that your examiner will be able to read and understand. Task 1 or Task 2 – What Are You Supposed to Choose First? Remember, the essay for the IELTS is worth twice the marks of the whole report. One idea is to work on the essay (the task #2) before the report (the assignment #1), just to make sure you cope with the essay. Your really need at least twenty minutes to complete the first part though. No need to try to provide the answer for it in fifteen minutes.