Simmons Case Study

Introduction With stiff competition in the global environment, companies and business organizations have been forced to redesign the organization structure to ensure that all the stakeholders are satisfied. Like customers, employees are valuable assets since they influence the success of an organization.Advertising We will write a custom essay sample on Simmons Case Study specifically for you for only $16.05 $11/page Learn More It is the role of the top management to enrich jobs so as to satisfy the needs of the members of the core team or junior employees. The success of prominent companies such as Wal-Mart, Starbucks and Apple is attributed to their appropriate management styles which create good working environment. Consequently, this encourages junior level managers and the rest of employees to be responsible for all aspects of organization. The Objective of the Great Game of Life (GGOL) Program As indicated in the introductory part, an organization can develop and grow only if it has effective workforce. In the recent times, most organizations and companies have adopted cultures which focus on promoting growth and development of all employees. In the paradigm case, the top management has been striving to create and maintain operational excellence among employees. Prior the coming of Eitel, the company had 18 managers working in different plants. As a result, unhealthy internal competition occurred between them. Barely three months after he took over the post of CEO, Eitel redesigned the organizational structure which led to the birth of Great Game of Life (GGOL) program. The main objective of the program was to promote growth of every employee by inculcating the desire to make the right choices in life. Basing on his long term experience, Eitel believed that leaders are responsible for professional and personal growth. The program was meant to encourage the plant managers and other leaders at Simmons to focus on enhancing prod uctivity as well as pursuing professional growth (Casciaro Edmondson 2007a). Simmons should implement GGOL program Basically, the program was introduced to instill significant individual change amongst organizational leaders so as to revolutionize organizational culture which would facilitate implementation of defined business strategy. Before rolling out the program to other leaders of the organization, the top management visited Callaway Gardens in California to experience it. According to Casciaro and Edmondson (2007), the program was praised by the leaders who attended it. They believed that the program would create a trusting and productive culture for the entire company. Despite the advantages cited by the top management team, there are several issues and challenges that accompanied the implementation of the program. First and foremost, the managers of different plants did not favor the program on the premise that it would require total change in the organization structure an d system. As such, it can be suggested that most of them opt to resign.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More When Eitel introduced the concept of 18 in one, the company lost a number of managers. This condition has detrimental effects on the entire organization. The program is also expensive to implement hence would erode profitability in the long run. Therefore, the program should not be implemented (Casciaro Edmondson 2007a). Steps to achieved Positive Results upon Implementation of the program In most cases, change in an organization is resisted by different stakeholders. Therefore, the top management must carefully plan and design how it can implement it effectively. In the paradigm case, the implementation of GGOL program is likely to be hampered by resistance from some members of executive team and plant managers. The stakeholders would tend to resist the program for fear of unknown, loss of job security, habit, insufficient resources, fear of loss of power and bad timing. If in the event that the program is adopted and implemented, various steps should be taken in order to achieve desired objectives. It is advisable that the following steps are taken: Step One: Establish appropriate processes and practices that would drive change management: After ascertaining the need and the importance of the change (GGOL), it is important to craft a plan that would facilitate smooth handling of the change. The procedures for handling the program should be defined. These include procedures for requesting adoption and implementation of change, scheduled for implementing it, how it will be applied and how the organization will back out changes that give rise to problems. Responsibilities of various stakeholders and tools to be used should be defined. Step Two: Communicate the change to key stakeholders so as to gain the necessary buy-in: Every vehicle available wou ld be used to communicate the need and the importance of change to all stakeholders of the organization. Informing all the stakeholders of the program helps to instill positive attitude amongst them. This will guarantee optimum support from them. Step Three: Empowering action: The employees or the members of management body should be empowered so as to get rid of obstacles during implementation of the program. Modify systems and structures that may influence the attainment of objectives.Advertising We will write a custom essay sample on Simmons Case Study specifically for you for only $16.05 $11/page Learn More Step Four: Implement and monitor the program: The GGOL program is applied and the results monitored. In the event that positive results are not achieved, backing out of changes is pursued. Step Five: Evaluate and report on the program implemented: It is important to provide feedback on all the results of the new program. Effect of GGOL program on managerial or employee culture of Simmons Any change has impacts on managerial or employee culture in an organization. It affects the way the employees and the top management do things. In the Simmons case, adoption and subsequent implementation of Great Game of Life program would affect the culture. The program would incorporate various aspects of management in the organization. Currently, the company has a dictatorial management and a centralized system. With the implementation of the program, employees would be incorporated into decision making processes as that would facilitate realization of the vision of achieving both personal and professional growth amongst employees. The management has to abandon the culture of dictatorial management and adopt inclusive management styles (Casciaro Edmondson 2007b). Management of Emotional Elements Associated with implementation of Great Game of Life Program Emotions management is one of the greatest challenges in change implementation. It is easy to change policies and physical infrastructure but it is hard to convince organization’s stakeholders (employees) to abandon their accustomed habits, and push them to embrace change paradigms in their working environment. In this case, emotions should be managed otherwise the intended results may not be achieved. One of the ways is of achieving this is by ending uncertainty. Some employees and members of executive team tend to react to change because they are not certain of its consequences. It is important that the vision of change is explicitly revealed.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Providing justification for implementation of the program is another important way of managing emotions. Employees should be convinced about the need of the program. The benefits that the change would bring should be made clear. The third way of managing emotions is allowing employees and members of the executive team to take up ownership of the program. They should be fully engaged in the processes of change (Casciaro Edmondson 2007b). Conclusion Change is inevitable in any organization especially in the fast-changing environment. It can have either negative or positive effects on the organization. In order to achieve the desired results, change should be carefully planned and implemented. All the stakeholders should be involved in change implementation otherwise positive results will not be achieved. References Casciaro, T. Edmondson, A. (2007a). Leading change at Simmons (A). Boston: Harvard Business School. Casciaro, T. Edmondson, A. (2007b). Leading change at Simmons (B). Bo ston: Harvard Business School. This essay on Simmons Case Study was written and submitted by user Christina Wagner to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

The Lady with the Dog essays

The Lady with the Dog essays The film "The Lady with the Dog" is based on the short story by Anton Chekhov. The story deals with an affair between a Russian man and woman. One of the main characteristics in this story is that the author designs the settings not only to help the audiences understand what is going on in the present, but also to foreshadow what will happen in the future. Dmitri Gurov, who is under forty years old, goes to Yalta which is located in southern Russia to have a vacation alone. He is a married man with three children, a daughter and two sons. In general, he is dismissive of the other sex, referring to them as the "lower race," but he cannot live without them. One day he meets a woman named Anna Sergeyevna who has a white Pomeranian dog. She is also married and comes from St Petersburg to vacation in Yalta alone as well. She has an affair with Dmitry and falls in love with him. After several days, they go back to their respective homes: Dmitry in Moscow and Anna in St. Petersburg. In Mosc ow Dmitry cannot get Anna out of his mind. After a while, he decides to find her in St Petersburg where she lives. He goes to a theater that features an opera titled The geisha hoping to see Anna and finally meet her. When she sees him, she is horrified by the sight of Dmitry standing in front of her. She tells him to leave St, Petersburg and that she will visit him herself in Moscow soon. Then she goes to Moscow regularly every two to three months. They are in love as if they were husband and wife; however, they both know that it is a frivolous affair. One day as they talk about their future, Dmitry tells Anna that they will find a way to live openly. Chekhov uses settings to not only define physically but emotionally, as well. One of the most remarkable settings is the features of the cities where Dmitry and Anna meet. Yalta, where they meet for the first time, is represented as a vacation area located in the "sea front." The warm weather of the Yalt...

Soteriology Doctrine of Atonement Essay Example | Topics and Well Written Essays - 1500 words

Soteriology Doctrine of Atonement - Essay Example (Herrick 2005, screen 1) It is a study by theologians world over on why and how belief in Christ the Son, is the only way to the Father God and thereby, eternal life. So the word Soteriology has come to be associated with deliverance from all sins and afflictions. (Richardson undated, screen 1)And the rest of the paper reflects on how true Soteriology itself can defend its claims of atonement through faith in Christ. Though the word Soteriology does not exist in the scriptures, ("What is" 2006, screen 1) the whole New Testament can be itself called an express expansion of the term. And what better light than to examine the atonement through faith in Christ than the very Scriptures. In Psalms 49:6-9, the Lord God says They that trust in their wealth, and boast themselves in the multitude of their riches; None of them can by any means redeem his brother, nor give to God a ransom for him: (For the redemption of their soul is precious, and it ceaseth for ever:) That he should still live for ever, and not see corruption. The Lord God foretells of the coming of Son who will never see corruption but remain as true and pure. Though He could have chosen any and all, He chose to show us His wonder and glory not in His power or might, but in His meekness, and mercy. It is only through Christ Jesus that man is atoned for their sins. He further confirms this as He says in Matthew 18:11, For the Son of man is come to save that which was lost. Mankind had fallen. It was only through His arm (With whom my hand shall be established: mine arm also shall strengthen him) (Psalm 89:21) and Isaiah 40:10 Behold, the Lord GOD will come with strong hand, and his arm shall rule for him: behold, his reward is with him, and his work before him. Our reward is found through obedience to Lord Jesus. He is the way to salvation there is no other. Christ spoke to us and told us that He is the way. No one save whom He chooses to reveal to the Father will know Him. All things are delivered unto me of my Father: and no man knoweth the Son, but the Father; neither knoweth any man the Father, save the Son, and he to whomsoever the Son will reveal him. (Matt. 11:27). There is one path to salvation and that path was marked by the passing of Him. He showed us how, why, and what. How we must live or lives. What we must do to receive the gift of eternal and why He chose to die the death He did - not for his own glory but for the salvation of mankind. For, it was through His blood that atonement was paid for our sins. Christ further told us that He and the Father are one. As the Lord stated in Issaih as previously stated He referred to Christ as His arm. He came to reach out the arm of the Lord first to atone for our sins. He came from the Father and died on the cross that we all may live. He rose from the dead and ascended to return to the Father, but His work was not finished. He is here amongst us and knocks - how often would I have gathered thy children together, even as a hen gathereth her chickens under her wings, and ye would not! (Matthew 23:37) Who is there to answer his knock God does not measure time as man measures time. He was, is and will be beyond time. "Election and foreknowledge are essentially the same." (Thiessen 2003, p. 107) In 2 Timothy He tells us

The Internet Essay Example | Topics and Well Written Essays - 1250 words - 3

The Internet - Essay Example As such, there are various advantages and disadvantages that are realized, and this forms the basis for an analytical analysis of the critical inferences that can be drawn from readings that touch on various implications that the internet has presented to the contemporary society particularly in line with cultural implications. In light of the above, What is the Elephant in the Digital Room is an article that tries to look at the different changes that have characterized the digital revolution. It compares the rate at which information and media is being created in the current world of digital supremacy against the pre-existing rates and definitions that demarcated the creation and sharing of media. To this end, there is the realization that the digital revolution has greatly transformed the very element of life in relation to how we interact with technology and how we partake media and online data. From the amount of information being created particularly for the online platform, to the sheer amount of time that we spend online, the digital revolution is depicted as having changed the way that we consume information and data. Additionally, the internet started off as a tool to ease communication and the availability of essential data. However, it has now transformed into a form of necessity that nobody ca n exist without. In many situations, the internet is no longer optional, and is in fact becoming some form of basic need that almost everybody needs in order to survive. In many respects, mobile communication and the advent of the internet has had more implications on humans than any other form of development in the entire human history. This highlights the relatively staggering levels of adoption that has characterized its intake in almost all factions of human life. While other inventions and developments could catch up in certain parts of the world and fail to catch up in others, mobile communication and the internet has caught up in every

Internal Control Over Fixed Assets Accounting Essay

Internal Control Over Fixed Assets Accounting Essay Maintaining control over plant and equipment: subsidiary ledgers Unless internal controls over plant and equipment are carefully designed many units of equipment are likely to be broken, discarded or stolen without any entry being made in the accounting records for their disposal. The assets accounts will then be overstated and depreciation programs for such missing unites of equipment will presumably continue. Consequently net income will be misstated because of the omission of losses on retirement of plant assets and because of erroneous depreciation charges. One important control devise which guards against failure to record the retirement of assets is the use of controlling accounts and subsidiary ledgers for plant and equipment. The general ledger ordinarily contains a serpent assets account and related depreciation accounts for each major classification of plant assets, such as land, buildings ,office equipment and deal very equipment. For example the general ledger will contain the account office equipment and also the related accounts depreciation expense: office equipment and accumulated deportation: office equipment, the general ledger account, office equipment, contains entries for a variety of items: typewriters, filing cabinets , dicta phones, desks, etc It is not possible in this one general account to maintain adequate information concerning the cost of each item, its estimated useful life, book value, insured value, and other date which may be needed by management as a basis for decisions on such issues a replacement, insura nce and taxation. A subsidiary ledger should therefore be established for office equipment, and for each of the other general ledger accounts which represents many separate units of plant property. The subsidiary ledger in a manual accounting system may consist of a card life, with a separate card of each unit of property, such as a typewriter or desk. Each card shows the name of the asset, identification number, and such as details as date of acquisition, cost, useful life, depreciation, accumulated depreciation, insurance coverage, repair, and gain or loss on disposal. The general ledger account, Office Equipment, serves as a control; the balance of this controlling account is equal to the total cost of the items in the subsidiary ledger for office equipment, The general ledger account, Accumulated Depreciation: Office Equipment, is also a controlling account; its balance is equal to the total of the accumulated depreciation shown on all the cards in the office equipment ledger. Every acquisition of office equipment is entered in the controlling account and also on a card in the subsidiary ledger . Similarly , every disposal of an item of office equipment is entered in both be controlling account and the subsidiary ledger. Each card in a subsidiary ledger for plant and equipment shows an identification number which should also appear in the form of metal tag attached to the asset itself. Consequently, a physical inventory of plant and equipment can be taken and will prove whether all units of equipment shown by the records are actually on hand and being used in operations. Other advantages afforded by a plant and equipment ledger are the ready availability of information for the periodic computation of depreciation, and for entries to record the disposal of individual items of property. A better basis is also available for supporting the date in tax return, for obtaining proper insurance coverage , and for supporting claims for losses sustained on insured property. In well managed companies , it is standard practice to control expenditures for plant and equipment by preparing a budget of all planned acquisitions for at least a year in advance. A first essential to the preparation of such a budget is a detailed record showing the assets presently owned, their cost, age , and remaining useful life. Plant and equipment: Transactions that change the amount of investment in the plant and equipment of a business have a tendency to occur infrequently and to involve relatively large amount Current assets, on the other hand , are in more or less fluid state, undergoing smaller changes constantly. Although a companys methods of internal accounting control generally apply to all transactions, whether they relate to current assets or to plant and equipment . the auditing procedures differ for the two groups. In auditing current assets at the balance sheet date, the auditor is concerned with the balance on hand. changes that occurred during the year are not substantiated in detail except in audits designed as complete audits, With plant and equipment , the auditor is concerned with all changes that took place during the audit period regardless of the type of audit that is being performed ALL of any substantial amount that either increase or decrease the value of such assets must be examined. LAND: Land used in the operation of a business should be recorded separately from land acquired as an investment or speculation. Procedures in accounting for the two types of land differ considerably. Land held for business use appears on the balance sheet as a part of plant and equipment, and expenses associated with it are operating expense, whereas land acquired as an investment is classified with other investment assets, and applicable expense sometimes are capitalized, they are treated as non operating or financial expenses. Land acquired for use in the operation of a business should always be recorded separately from the building that may be located thereon. The principal reason for this is that the buildings are subject to depreciation, which must be treated as an operating cost, while it is not customary to take into consideration any depreciation on land in ascertaining the operating costs of a business. In cases where an auditor finds land and building recorded in a single real estate account , he should recommend a segregation of the land and buildings with a specific value on each. This will facilitate the computation of depreciation of building apart from the land. Land is, in a sense, the most permanent asset of a business, the auditor should ascertain that the land account is charged with(1) the original cost,(2) the expenses incident to the purchase, such as a cost of investigating the title, recording the deed, commissions paid, and any other expenses that represent an addition to the purchase price and(3) the cost of subsequent improvements that increase the value of the land, such as draining, grading, building approaches, assessments for sewers, and treat improvements. Not infrequently. Assessments for improvements charged off as current operating expenses. Such costs, however, should be charged to the land account. When land is sold. The land account should be credited with the cost price, while the difference between the cost and the selling price should be recorded separately as a loss or a gain. Under this procedure the balance of the land account will always represent the original cost plus the cost of improvements of the land owned. Vehicles: Every organization that has vehicles must have a vehicle politics. This will write down the policy on a range of cases such as: Insurance Depreciation Repair and Maintenance Purchasing, disposal and replacement Private usage of it by staff What needs to be done when an accident happen Driver training and qualifications Carrying the passengers The costs of replacement and repair must be good in the budget procedure. For every vehicle there must be a record of journeys so that the operation costs per Km can be evaluated and private use closely monitored. Buying fuel for cash is risky, and it might be safer to establish an account with a reputable fuel company and pay every month by check instead Buildings: Buildings may be acquired through the purchase of real estate in which case separate values should be placed upon the buildings and land, the basis of the valuation being cost. In the preparation of annual should be valued at cost plus addition and Improvements less the depreciation. For balance sheet purposes, the buildings are generally listed at cost with the allowance for depreciation being deducted. The difference is extended as the book value of the buildings. Occasionally they question arises whether the accounts for buildings, as will as land and other types of plant and equipment should be marked up from the basis of cost to a higher current value determined by an appraisal. In the audit of the buildings account the auditor should prepare working papers in which different buildings are segregated. These working papers should show the book values at the beginning of the period under audit the cost of additions or deductions during the period. These beginning and ending balance should be checked with the amount of the building and ending balance on the balance sheet as both dates and should be in agreement with the account on the books. If the subsidiary building ledger is maintained it should be compared with the controlling account in the general ledger to see that they agree . all additions and deductions during the period should be carefully examined to be sure that they have been properly accounted for, due care being used to disting uish between capital and revenue expenditure. AUDIT OBJECTIVES Audit procedures to be followed when examining plant and equipment records are designed to acquaint the auditor with the recording methods used. To assure him that the claim of ownership is valid, and to assist him in determining that the assets do in fact exist and that the provisions for depreciation are adequate but not excessive. they also help in determining that internal accounting control is adequate that property accounts show consistent treatment of properly capitalizable items, hat no significant additions to properties have been charged to income, and that proper retirements and replacements. Elements of Internal Control over fixed assets Fixed Assets are sometimes referred to as Property, Plant and Equipment (PPE) and the terms are used interchangeably. In many companies the following elements of Internal Control over PPE are considered and performed according to standard guidelines: Approval process for Capital Expenditures (Capex) Determination whether planned expenditure is capitalized or expensed Purchasing and Accounts Payable systems are correctly applied If capitalized, appropriate useful life and salvage value determined Correct depreciation expense is calculated and applied each period Property tax reports filed with tax jurisdictions Insurance coverage relates directly to asset exposure However, there is one critical element of Internal Control that often is missed. This involves periodically checking that the information shown in the property record system corresponds to the actual assets reported to be there. To put this into perspective, a company may have a very good system of invoicing and accounts receivable, but it is still necessary to confirm that outstanding balances as part of the required annual audit. One well known aspect of this is the verification of ageing debts in the A/R ledger to confirm their collect ability. Similarly, with inventory (raw material, work in process and finished goods), for the past 70 years companies have been required to perform a physical count and valuation at least once a year. Further, auditors are required to monitor closely the inventory taking and pricing. In the case of perpetual inventory systems, periodic sample testing is required, again with external auditor input. After the reconciliation of receivables and inventory, adjusting entries must be made to bring the accounting records into agreement with the underlying assets. It is equally necessary that the same kind of reconciliation of reported balances to actual physical assets is in place because for many companies, PPE may represent 35% or more of total assets. Without a periodic reconciliation, the property record system will lose accuracy as items are scrapped or enhanced. If a reconciliation is performed and adjusting entries made, however, the resultant asset category totals have been verified. Managem ent can then sign with confidence the Section 404 certification its assertion that there is a system of Internal Controls and that the system is working properly. The Assets Register An Assets registry should be established with a record sheet or an entry for each asset. Each asset must be given a unique ref number for identification goals. The register will include information about when and where the item was purchased; how much its insured for; how much it cost; repair history; ref number, serial numbers and details of guarantees and warranties. It may also contain information on depreciation, if it is pertinent. The entry should state where the item held and who is responsible for its security and maintenance. The Assets Register must be checked by a committee member and senior manager each quarter or any discrepancies reported and take the appropriate action. Internal Control of Fixed Assets: A Controller and Auditors Guide: What are standard fixed asset control procedures? Tagging & labeling of assets assets are labeled or tagged so that they can be easily identified & their ownership established I insurance of assets against theft, fire, flood etc.- in most countries, only vehicles are insured. But it is a recommended practice to insure all project assets. In some financing agreements, this is mandatory Physical inventory of assets at regular intervals Log books for vehicles , construction equipment, generators etc. The log book records the details of use of the asset & is usually maintained by the driver or operator. It helps in identifying personal use of project assets. It is also used for calculating fuel consumption Cross referencing of financial & fixed asset records done to avoid payment to supplier before assets are recorded in the FAR. For internal control purposes it is vital to reconcile the financial accounting records with fixed asset records Note: In some countries, it is the Government Policy to only insure vehicles. Auditingà ¢Ã¢â€š ¬Ã‚ ¦ second editionà ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦..silvoso. bauer**** ****Accounting the basis for business decisionsà ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦.fifth editionà ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦ walter B. meigs and Robert F. meigs.

Being Bilingual: Important Skill in a Globalized World Essay

Have you ever thought of learning a new language, and ever wondered what advantages this would give you? Maybe you have never asked these types of questions before, since you didn’t need to speak another language than your native. Today, being bilingual has become popular, but this is a necessity. In this globalizing world, speaking more than one language makes people more productive. Researchers say that there are advantages to being bilingual. These advantages can be reflected in your work, health, and social life. One advantage of being bilingual is reflected at work. Now, the unemployment rate is really high, so it is a good idea to increase skills by learning a new language. It is known that being bilingual increase job opportunities. For example, more of the United States’ population speaks English and Spanish. This causes an important change in the way companies hire their employees; consequently, one of the requirements is being bilingual. This requirement is important to companies because communication with people that surround the market open the possibility of new customers which means profits rise. At the same time, salary also increases when the employee has the ability to communicate in different language other than English. This is a good reason to be bilingual. Another advantage is seen in your health. Research has shown that being bilingual improves brain health. A person who speaks two languages makes the brain work harder than a person who only speaks one language. This ability raises cognitive skills not related to language and even resists Alzheimer’s disease. As an example, speaking two languages is like exercising the brain and making it strong. In other words, a bilingual person has a working and healthy brain. Finally, a bilingual person is benefited in his social life because he has the opportunity to communicate with people in a different way. Currently, we are able to travel around the world. For example, a tourist visits Mexico where people speak Spanish. If the tourist is bilingual, he will have an easy and pleasant trip and will enjoy and understand that culture. For this reason, it is important the communication even when is not in native language. Communication is the key to understand and enjoy the culture diversity which is necessary for a pleasant social life. In conclusion, being bilingual is a skill that can be consider as necessary because this benefits you in your work, health, and your social life. The world is becoming more and more integrated, so having a second language is going to become more common. If you learn a new language, you will help your brain to be healthy, while you have better opportunities in your professional life.

House of Spirits – Epigraph by Pablo Neruda

How does the epigraph relate to the greater message in the novel? An epigraph is a quotation, phrase or motto at the beginning of a piece of literary work, thus setting forth a theme for the piece of literature. In this case, this epigraph gives the readers a small gist and theme of what to expect when they read the novel. â€Å"The House of Spirits† is a novel which was written by Isabel Allende. This story revolves around family life, mainly around two upper-class families; the Del Valle and the Trueba family and was originally written in Spanish, then translated to many different languages, English being one. The story is set in a Latin-American country. The epigraph by Pablo Neruda has a much deeper meaning which the reader has to implore. In a nut-shell, the epigraph talks about two things; life and death. Pablo Neruda is Chilean by nationality, which may also suggest that this ‘Latin country’ we thing the novel is set in, may very well be Chile. The first line asks a question which when thought about, not many people have an answer to. Together with the second line, we can reflect to the novel because even though we may exaggerate and say we live a thousand years, the crucial events that define an individual’s life take place in the matter of just a few days and at the end of the day it is those events that decide the fate of a person’s life. We can connect this to the novel by using the example of Esteban Trueba and Clara, when after he hits her, she decides not to speak to him, nor to use her maiden name and never to wear their wedding ring ever again. It was that one moment that sealed their fate, and their real personality was reflected. â€Å"For a week, or for several centuries? †- this line makes us think, how one small contribution to the world can change a person’s life. He will be remembered for years and years to come, just for that one small thing he may have contributed to the world, in a matter of minutes. The fourth line makes us reflect back on life. All along, as individuals we have thought of death just ‘happening’ and getting over. Like an event. But this novel makes us thing otherwise. It portrays itself as a long process. Dona Ester is a very good example from the novel regarding this. Her life is already declining and there is nothing that she can do to change that fact. It is like she has already begun to die, a slow process, she is just counting her days till that ‘moment’. We can also look at death in another way. In a certain situation, death may also mean not physically leaving the world or your mortal body, but killing something, leaving something behind. We can use the example of Esteban Trueba and Clara, as when he hits her and she decides not to converse with him anymore, it is the beginning of the ‘death’ of their relationship. Another comment on the epigraph I would like to make is that everywhere, Pablo Neruda has used â€Å"he† and â€Å"man†, suggesting that at the time he wrote it, the society he was living in was a male-dominated society. This is also reflected in the book as the inequality to women is clearly shown all through. Ironically, this poem has 5 lines and also there are 5 generations in one of the most important families in the book; the Del Valle family: grandmother, Nivea, Rosa, Clara, Blanca and Alba. This epigraph gives us a surface picture of what to expect in this novel, but as we have seen, if we go deeper to explore, there can be so many more meanings to it.