Thursday, October 31, 2019

Atermath of Katrina, Returning to a Workplace Essay

Atermath of Katrina, Returning to a Workplace - Essay Example My primary concern as an Industrial Hygienist deputed to clean up the hospital in the aftermath of Hurricane Katrina would be to prevent or control the spread of infectious diseases such as diarrhea, flu, cold and TB. Because as evidence from similar natural catastrophes suggests, the people returning to New Orleans are likely to suffer from these diseases in the immediate aftermath of Katrina. Gastroenteritis is also likely to be prevalent. Hence I would order my team and also avail of services from other disaster relief personnel and design an basic hygiene awareness program for the hospital. For example, proper hand-washing techniques will be demonstrated to all concerned. Along with practical demonstrations, I would make posters, fliers and email postings to reiterate the proper technique of hand washing. I would place bottles of Gel hand sanitizers at important access points within the hospital. Other infectious diseases that I would try to prevent or control include rashes and skin infections. Once any of these diseases is identified in the surrounding population, it is imperative that diseased individuals are separated from the crowd so as to stop further spread. All the beds and chairs within the hospital will be scanned for fomites. It is advisable to remove soiled cots, mattresses and bed spreads from the premises. (Chew, et. al, 2006) I would also be concerned about the mold and endotoxin levels in the hospital environment. I will involve the two technicians in my team to bring samples and perform tests for ascertaining mold and endotoxin levels. It is imperative that they wear Personal Protective Equipment (PPE) such as respirators. The advice would be to wear elastomeric respirators. Alongside mold and endotoxin level measurement, I would implement the process of deconstruction, which entails removal of soiled and muddied carpets, removal of

Tuesday, October 29, 2019

Does Marketing Cost Too Much Term Paper Example | Topics and Well Written Essays - 250 words

Does Marketing Cost Too Much - Term Paper Example This is Micromarketing, because it pertains to choices affecting market segments that the restaurant will cater to. Micromarketing is ‘one-to-one’ marketing (Donovan, 2005); essentially, marketing techniques regarding market segments and individual customers. Here, his marketing style will cost the restaurateur; he will lose a large market segment that enjoys wine with food. Furthermore, he will lose sales volumes and consequent profits. Profits will dip sans high profit margin alcohol sale. A sole tourist is launched into orbit for a fee of $20 million dollars. The flight is not conducted solely for the benefit of the tourist as scientific research takes place. Furthermore, the $20 million fee can be used to fund future research or to help underwrite the cost of future flights. This is Macro marketing, it looks at the effect marketing has on society and vice versa by research. (Mick, Bateman and Lutz, 2009). In this case marketing is not ‘costing too much’ because it will reap future benefits, also the money spent can be utilized in the future to fund further scientific research and cover other costs in the process. A retailer has to mark the price down below cost to unload inventory. Does this suggest that the initial pricing wasn’t competitive, and/or that the marketing mix as a whole was ineffective? Perhaps failure in part is due to the purchase of a poorly designed product or a product that doesn’t meet the clienteles’ needs. Alternately, it may be that the store’s advertising didn’t reach or influence the appropriate target market. Finally, failure may have resulted from the retailer’s inattention to the competitive environment. These are Micromarketing issues relating to the marketing mix and other micro issues such as product design, advertising, targeting market segments, ineffective competitive measures etc. Former mix and strategy would have cost the retailer

Sunday, October 27, 2019

Defined Benefit And Define Contribution Pension Schemes Accounting Essay

Defined Benefit And Define Contribution Pension Schemes Accounting Essay Pension is fund that is built during the working life of the employee and then used to secure the income after retirement. These funds can be operated by employer (occupational pension) who invests over time or alternatively employee can invest in a fund of their choice (private pension scheme). Both of these schemes generate income after retirement. The pension funds are operated in many countries. According to international financial service the UK pension fund is $1,464 billion, Germany had $268 billion and France had $164 billion. Pension schemes are of two major types: Defined benefit scheme Defined contribution scheme DEFINED BENEFIT SCHEMES: Define benefit scheme is also known as final salary scheme which stipulate a particular level of income after retirement normally based on final salary and length of service. Although there is a compulsory contribution by the employee, most of the cost of the benefit and risk of the investment is borne by the employer. For example, in most of the public sector pension schemes, UK employers pay 60% of the cost of providing the benefits and members pay 40%. Various factors which effect the contribution includes: Value of the scheme assets and investment yield. Â  The composition of scheme membership. Â  Rate of salary growth of the scheme members. Â  Longer life span after retirement. Â  Changing regulatory requirements. Contributory Defined Benefit Scheme: In this case the employees make contributions to the pension scheme. Final Salary Schemes and Career Average Salary Schemes are the contributory Defined Benefit Schemes. Final Salary Scheme: In this case the pension amount is calculated on the basis of the final salary of an employee in that company. From the employers point of view these are expensive as compared to other pension schemes. The contributions for are made by the employee for the pension scheme. Career Average Salary Scheme : It calculates the pension amount depending upon the average earnings over the total number of years an employee works in a company. The benefits would be a percentage of the average salary earned by an employee during his career in that particular company. As compared to final salary scheme they are less costly for the employers. In this case also employee contributes in the pension scheme. Non- Contributory Defined Benefit Scheme: In this case the emploer instead of employee is responsible for the contributions in the pension scheme. Cash Salary Scheme is the non contributory Scheme. Cash Salary Scheme: This is a non contributory defined benefit scheme. In this case employer contributes a particular amount of money each year on behalf of the employee. They are a combination of defined benefit scheme and defined contribution scheme. For this reason they are also called as Hybrid Schemes. Decline in Defined Benefit Schemes: In define benefit scheme employer bears most of the risk as well if the pension fund become insufficient either due to poor investment performance or large salary increases, employer must replenish the pension fund out of business revenues. Operating such scheme on average earnings rather than final salary can help to protect against higher rate of salary growth. Munnell and Soto found that many firms have frozen define benefit plans since 2003. There are Following are the number of factors which have been used by employers to explain the decline of defined benefit schemes which are described below: Source : http://www.opalliance.org.uk/decline.htm DEFINED CONTRIBUTION SCHEMES Defined contribution schemes are also known as money purchase scheme in which the employee and/or employer make contributions into a pension fund according to prescribed rules. At retirement the pension fund is used to buy annuity which is an income guaranteed for life of the recipient. Most of the personal pensions are of his type. Under defined contribution schemes following factors determine the pension income available at retirement. The contributions invested in the scheme; Product provider charges; The performance of the pension fund; The annuity rate at retirement date The main factors that determine the benefits at retirement are the contributions invested by the employee, the return on investment earned, Annuity rate, the type of annuity selected and the charges of the scheme. Due to the characteristics and benefits of this scheme, this is the most popular type of pension schemes used in UK. These contributions cover a wide variety of private and occupational schemes. In this case the risk of poor returns on investment or high cost lies with the employee instead of employer. The employees cannot forecast their pension as the return on investment fund is uncertain. The factors affecting the return like annuity rate, charges on investments and performance of investments are beyond the control of the employee. An employee can also be certain of the amount of investment made by him. In the initial stages of investment the contributions are invested in the investments where risk is high and as an employee reaches near his retirement his contributions are invested in comparatively less riskier investments. This provides a good combination of growth and security. Employees in this case can have tax relief on their contributions. The pension fund in this case therefore includes: Pension Fund = Employees Contributions + Employers Contributions + Investment Returns + Tax benefits The contributions are invested in the shares and other investments with the aim of earning more return on these investments which can help in the growth of the pension fund before the retirement of the employees. Employees can choose the investments in which they want to invest. At the time of retirement employees can take a tax free lump sum amount from their pension and the remaining amount can be used to secure an income. If an employee changes his job he can stop making payments to his fund and can leave it as it is with his previous employer. This is also known as Deferred or Preserved Pension. Otherwise with some additional cost and risk he can get it transferred to his new employer or a stakeholder. Defined contributions scheme allows employees to make regular contributions. Employer can also opt for making contributions in the pension fund. DIFFERENCE BETWEEN DEFINED BENEFIT AND DEFINED CONTRIBUTION SCHEMES. The defined benefit and defined contribution schemes can be best differentiated by determining where the risks lie. In a defined benefit scheme, the employer bears the vast majority of costs and if investment returns poor yield or costs increase, the pension fund can become insufficient and the employer must replenish the fund out of the business revenues. Whereas in a defined contribution scheme the contributions are paid at a fixed level and therefore it is the recipient who bears these risks. If they are not able to increase contributions when fund performance is poor or cost increases, then their retirement income will be lower. In UK there is an upper limit from a define benefit scheme where as there is no upper limit to the level of income generated from this scheme. Basis Defined Benefit Scheme Defined Contribuion Scheme 1. Risk Risk lies with the employer Risk lies with the employee 2. Change in Value of Investment Pension fund is fixed and pre determined. Pension funds have the growth potential. They are flexible and can provide more return. 3. Affect of Market conditions Market conditions do not affect the pension fund Market conditions affect the return on investments made by the employees. 4. Economic Conditions. Economic conditions like inflation, affects the employees. As they receive fixed amount and the value of money decreases. They have less affect of the economic conditions on the investments. 5. Cost to employer These have high cost associated with them for the employer. These plans have comparatively low cost. 6. Responsibility Responsibility to make payments lie with the employer most of the times. Employee is responsible to make payments 7. Trend These pension schemes have a downward trend these days due to the cost associated with them for the employer. They have an upward trend due to the less cost to the employers. 8. Uncertain These are comparatively more certain. The same amount invested by two different persons provides the same return. These are uncertain in nature. The employee knows the amount he or his employer invested but he is uncertain about the return on this investment. The recent rush to close final salary pension schemes to new employees means that an increasing number of workers now have to rely on defined contribution (money purchase) schemes to provide their future retirement income, either through a scheme set up by their employer or a personal pension as a group or individual arrangement. Buessing and Sotos (2006) analysis of data from Department of Labor Form 5500 filings shows that the number of individuals who participate only in a private sector define benefit plan has declined from 9.6 million in 1990 to 6.6 million in 2003. The growth of private sector define contribution plans has given employees new responsibility for managing retirement assets and made retirement wealth accumulation a function of an employees contribution and asset allocation decisions. Accrued benefits in define benefit plans do not depend on financial market returns, except in extreme circumstances such as plan insolvency. Benefits in define contribution plans, however, are a function of financial market returns. Some analysts have suggested that define contribution plans expose prospective retirees to greater risk than define benefit plans because of this link. Several recent studies have examined financial market risk in define contribution plans. Balcer and Sahin (1979) compare define benefit and define contribution plans in a lifecycle setting, recognizing that earnings uncertainty and job transitions have an important effect on the accumulated wealth of define benefit plan participants. Bodie, Marcus, and Merton (1988) note that define benefit and define contribution plans both entail risks, but that these risks are different. Neither of these studies make quantitative estimates of relative risks; two more recent studies do. Samwick and Skinner (2004) use data from the 1983 and 1989 Survey of Consumer Finances and the associated Pension Provider Supplement (PPS) to summarize DC and DB plan attributes. They generate synthetic earnings histories under the assumption that the logarithm of earnings follows a random walk with age-related drift, and they evaluate define benefit and define contribution wealth accumulation for these earnings hi stories. This approach may miss subtle stochastic properties of actual earnings histories. The results suggest that for many workers define contribution plan accumulations are likely to exceed the actuarial present discounted value (PDV) of define benefit plan benefits. Finally, Schrager (2005) uses data on earnings and job change patterns from the Panel Survey of Income Dynamics to study related issues. She finds that job turnover increased in the 1990s, making define contribution plans more attractive relative to define benefit plans for many workers. Both of the empirical studies parameterize the earnings and job change processes, thereby suppressing some of the richness in individual earnings histories. One of the key risks in both define benefit and define contribution wealth accumulation is an ex ante risk that workers face when they accept a job: what does the firms define contribution or define benefit plan offer? There is substantial variation in the generosity of employer matching contributions in define contribution plans, and in the normal retirement age and level of risks that are realized as their working career unfolds. These include their earnings path, which is a key input directly to define benefit wealth accruals and which affects the capacity to make define contribution contributions, the economic fortunes of their employer, which may lead to changes in the retirement plan parameters, their job tenure and the number of jobs they hold over their working career, the choices they make in a define contribution plan, and the financial market returns that they earn on their define contribution plan investments. Some components of both the post-retirement benefits in define benefit plans. In addition to these ex ante risks, workers also face ex post ex ante and ex post risk are under the control of the worker, who may decide whether or not to work for a firm with particular pension characteristics, whether or not to voluntarily separate from a firm with a define benefit plan, or whether or not to contribute the maximum amount to a define contribution plan. Conclusion When employers try to compare the real overall cost of providing a typical defined benefit scheme with a typical defined contribution scheme, they usually fail to compare like with like. It is often forgotten that because employers tend to benefit from favorable investment returns with defined benefit schemes, many defined benefit arrangements have actually cost a lot less than contribution levels suggest if you take into account contribution reductions and contribution holidays. Certainly when looking back beyond the recent troubled financial markets, it was not uncommon for defined benefit arrangements to be holding surpluses and/or to be taking contribution holidays. This will not be possible under a defined contribution scheme where the employer is required to maintain the agreed level of contributions irrespective of how well the investments are performing, subject only to the proviso that an individual cannot be over-funded (i.e. the benefits that can be purchased by their contributions cannot exceed the maximum as laid down by the Inland Revenue). This will not always be the case and negotiators might like to remind employers of this fact during their deliberations. Where it does not prove possible to persuade the employer to maintain a defined benefit scheme for all employees then the objective must be to ensure that the defined contribution scheme agreed is essentially based upon contributions that will actually deliver an adequate pension for future retiring employees.

Friday, October 25, 2019

Responding To Loss And Death :: essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  In my entire life there are some experiences of losses that some of them happened to me and some happened to people who were close to me and it was possible to see their responses, and the time that I spent with them during their suffering from losses was enough to realize their situation and recognize its details.   Ã‚  Ã‚  Ã‚  Ã‚  It is interesting to compare the losses with each other as a way to assess my learning of loss experiences.   Ã‚  Ã‚  Ã‚  Ã‚  At first I like to state my father’s responses toward his two different kind of losing. First one was his mother’s death. It happened by a car accident, so it was unexpected and sudden and was enough to shock him. At first days he was quiet and sometimes weeping silently, but one thing that in that time for me was interesting and I never forget, was visiting his mother’s grave every night or early morning when it was dark I do not remember exactly how long, but it did not last long. Then after Perhaps three or four weeks it became every Thursdays and probably continues up to now. In our religion Thursday afternoon is a holy time and people believe that this time is the best to pray for spirits’ absolution.   Ã‚  Ã‚  Ã‚  Ã‚  Another experience of my father’s losses that I like to mention is from wartime. War between our country and Iraq. During that time town almost was empty because it had been attacked by air force, and continued. One time as a result of the bombing my father’s house was destroyed, when we became aware every body rushed to the town and home, what we saw was an unforgettable scene, all doors, windows and walls were ruined and scattered and massed inside the house. Some furniture plus all rugs were safe, but my father touched nothing; he leaned to a wall and was gazing in space. After a short time he said, â€Å"leave all these stuff here. I do not need anything, leave them for people.† and turned back to the village. First days he was angry, sometimes he was silent and sometimes yelling at every body and for everything, but the main target of his rush and his offenses was the government. He was swearing to governors and the leader all the time. T hen he turned to sadness, but it did not last long and during an interval of war he rebuilt his house.

Thursday, October 24, 2019

Arctic Mining Consultants Essay

This particular case looks into how Arctic Mining Consultants’ crew did not effectively do their job in Eagle Lake, Alaska. Tom Parker is a geological field technician and field coordinator for the company. He acted as the project manager on the job near Eagle Lake, Alaska. His crew of field assistants consisted of John Talbot, Greg Boyce, and Brian Millar. Tom had worked with all three field assistants before. Tom has specialized skills in claim staking, line cutting and grid installation, soil sampling, prospecting, and trenching. This particular job involved skating 15 claims, which consist of marking a line with flagging tape and blazes along the perimeter of the claim. A claim post is cut every 500 yards, meaning 60 miles in line total. Tom hoped to complete the job in a week, and offered the field assistants each a $300 bonus if it was completed in time. This would be added to their fairly low daily wages. As the job progressed, tension was thick because the deadline was approaching. The field assistants were working long days, and two of them were continually not meeting Tom’s expectations. Tom particularly took his frustrations out on Millar. Key Issues The field assistants are given little motivation to work hard. They are paid fairly low daily wages and are putting in long days. Tom Parker does not offer positive encouragement either, yelling and making the field assistants feel bad could make them care less about the job. The field assistants are provided meals and accommodations, but even Tom admitted that a lot was expected of them in a short amount of time. Tom Parker is not a good leader. He is the one who does the hiring, training and supervising for all of Arctic Mining Consultants programs. It could be possible he is not properly training field assistants to thoroughly meet his expectations. Tom Parker, on more then one occasion, exploded with anger. He did not coach his team, he just yelled at them. If he was supervising there work on Day 3, he should have communicated with the field assistants and told them how to improve their work then. On Day 6, when the field assistants did show improvement, Parker did not give them any positive reinforcements. Also, even after Paker picked on only Millar for bad performance, he asked him to work for him again. The field assistants seem to have very different capabilities and attitudes. Boyce did not get picked on by Parker, but admitted to Millar that he only worked as hard as he had to. Boyce had the worst results of everyone. Talbot met his quota and stayed to help Boyce meet his. He was a team player. Millar put in more time and effort, by being the first one dropped off Day 6 and 7, last one picked up Day 6 and 7, and not taking lunch Day 5. He worked himself so hard, that he collapsed at dinner, to tired to eat. Define the Problem The key problem in this case is that Tom Parker is not a good leader. He is in charge of hiring, training, and supervising field assistants. Couldn’t the field assistants’ work be reflected on Tom because he did not properly train them? Also, Tom selected the field assistants for this job. He should have known what they were capable of before selecting them. He had worked with al of them before, so he should have had reasonable expectations for each of them. Tom also made a hostile working environment with much stress and little positivity. Alternative Solutions Solution 1: Tom needs to be retained as a project manager. Being a project manager means being a leader. Tom is not a good leader. An effective leader is one who leads by encouraging the employees and making them want to succeed, thereby making the organization meet and exceed its goals over time. (Thakur, 2005). Tom did not handle conflict well; he took his frustrations out on one particular field assistant. Relational leadership is one form of effective leadership. Relational leadership centers around person-to-person relationships. One of the significant components of all relationships is how conflict is handled. (Ferch & Mitchell, 2011). The advantage of retaining Tom to gain leadership skills would be that Tom potentially could more effectively train field assistants and make a better team dynamic. The disadvantage is that Arctic Mining Consultants would have to spend time and money to re train the trainer, Tom. It would be beneficial for him to develop new leadership skills, but it might be difficult not having a project manager. Solution 2: Tom and Arctic Mining Consultants should offer more incentives to his field assistants. It doesn’t even have to be monetary. Offering positive reinforcement for work well done would be beneficial to Tom and his team. â€Å"While money is important to employees, what tends to motivate them to perform – and to perform at higher levels – is the thoughtful, personal kind of recognition that signifies true appreciation for a job well done. (Eastern, 2012). The advantage of this solution would be that employees would feel better about the work they are doing, and feel good hen they excel. Field assistants would be working in a positive environment. The disadvantage would be employees would start to expect positive reinforcements and bonuses, feeling they are entitled to it. Solution 2: Hire new field assistants. Tom could more carefully select his field assistants for a job. He should do more research on candidates’ capabilities and experience if he has high expectations. The advantage of having a different team of field assistants would be that he could filter out those who do not meet expectations before hand. The negative side of hiring new field assistants is the time it would take to evaluate new candidates as field assistants. Selected Solution I believe the first solution would bee best to solve this case. Tom needs to reevaluate his leadership tactics. He does not communicate effectively with his crew. He needs to think of the crew working together like a team, and he is coach. Tom is not being effective by focusing on the negatives; he needs to analyze what is being done wrong, and coach field assistants to correct their problem. Implementation/Recommendations First, Arctic Mining Consultant should have Tom trains another potential project manager that already works for the company. The candidate should undergo some type of leadership training. Then Tom will engage in a leadership-training program. The candidate will be the project manager while Tom is absent. Then, the two project managers, Tom and candidate, will work as a team to direct field assistants. Tom needs a new outlook on his management style. Implementing this plan will help achieve that. This will also help make more effective work teams.

Wednesday, October 23, 2019

Twelfth Night by William Shakespeare

Biographical information about the author: William Shakespeare, born in 1564 in Stratford-upon-Avon, Warwickshire, England, was an English poet and playwright. Shakespeare was believed to have been educated at the King’s New School in Stratford about a quarter-mile from his home. At the age of 18, Shakespeare married Anne Hathaway. The ceremony may have been arranged in some haste because six months after the marriage Anne gave birth to a daughter named Susanna.About two years later they had twins, a boy and a girl, and the boy died of unknown causes at the age of 11. It is not known when Shakespeare started writing but several of his plays were on the London stage by 1592. Shakespeare divided his time between London and Stratford during this time of his career. In 1599 he moved to Southwark while his company constructed the Global Theatre there. After 1610, Shakespeare wrote very few okays before his death on April 23, 1616. Historical information about the period of publicat ion:Queen Elizabeth was in rein during this time period from 1559-1603. She was very fond of Shakespeare and loved his works. The inspiration of the play Twelfth Night was more than likely influenced by the queen wanting a play related to the holiday season. Twelfth Night is a Christian holiday that takes place on the 12th day after Christmas. On this day the roles in society are flipped. Kings and queens dress up as peasants and men and women dress up as each other. At the beginning of the Twelfth Night festival a cake that contains a bean is eaten. The person who finds the bean would be the ruler of the feast. Midnight marks the end of their rule and everything goes back to normal. Characteristics of the genre:A Shakespearean Comedy normally has a happy ending that involves marriages between the unmarried characters. There tends to be a greater emphasis on  situations than characters; there is almost always a clever servant; multiple, intertwining plots; and the main issue in Tw elfth Night, deception among characters. Plot Summary:After a huge storm at sea, a young woman named Viola finds herself washed up on a shore with the ship’s captain. Here she grieves the loss of her twin brother Sebastian who she believes died in the storm. The Captain informs her that they are in Illyria and he helps Viola disguise herself so that she may go to a man named Duke Orsino and become his servant. During this 3 month period Viola, now known as Cesario, has to persuade Lady Olivia, the woman Duke Orsino is in love with, to marry him or at least take some interest. Olivia is also grieving her brother’s death and does not want to see any man that Orsino sends to her.However, she takes a liking to Cesario and falls in love with him. Unfortunately, Cesario (Viola) is now in love with Orsino, who loves Olivia, who loves Cesario. A crazy love triangle. Meanwhile, we meet other people in Olivia’s court such as her uncle Sir Toby Belch; the maid Maria; Tobyà ¢â‚¬â„¢s friend Sir Andrew Aguecheek who is trying to court Olivia; Feste, Olivia’s fool; and Malvolio, the arrogant and self-centered steward of Olivia’s household. Since Malvolio likes to ruin the other’s fun, Maria forges a letter, supposedly from Olivia, to make Malvolio think Olivia is in love with him.Malvolio finds this letter, thinking it is for him, and, wanting to marry Olivia, follows its commands of dressing in yellow stocking, cross-gartering, to smile constantly, and to not explain his actions to no one. Once Olivia sees him behaving so strangely she thinks that he has gone mad. Meanwhile, Sebastian, who we find to still be alive but believes his sister Viola to be dead, arrives in Illyria along with his friend Antonio. Antonio has been taking care for Sebastian since the shipwreck and is passionately (and some think sexually) attached to Sebastian; so much so that he follows him to Orsino’s court, in spite of the fact that he and Orsino are old enemies.Once Sir Andrew sees that Olivia has taken a liking to Cesario he challenges Cesario to a duel. Sir Toby loves to see Sir Andrew make a fool of himself so he encourages Sir Andrew to continue. However, when Sebastian-who looks just like his disguised sister Viola-, appears he ends up fighting Sir Andrew and Sir Toby because they think he is Cesario. Olivia shows up seeing what is going on  and asks Sebastian, who she thinks is Cesario, to marry her. Sebastian is very confused because he has never seen her before but he says that he will go with her to be married because of her wealth and beauty.Meanwhile, Antonia has been arrested and begs Cesario to help him because he thinks Cesario is Sebastian. Viola says she does not know who Antonio is and Antonio is taken away while he says that Sebastian has betrayed him. We soon learn that Malvolio has been locked away in a small dark room and although the group has tormented him throughout his time in there, Sir Toby allows Malvolio to send a letter to Olivia asking to be released. Orsino now decides to go visit Olivia and he brings Viola (still disguised as Cesario) and other men in his court. Olivia states that Cesario is her new husband when in reality it is her brother Sebastian.Orsino is furious but then Sebastian appears and everyone is awestruck. Viola and Sebastian are reunited and Orsino can officially express his love for Viola now that he knows she is a woman. We also figure out that Sir Toby and Maria have been married. Finally, Malvolio shows up and the trick that took place on him is revealed. Malvolio storms off saying he will seek revenge and he leaves everyone else happy and joyful.Describe the author’s style: Shakespeare’s first plays were written in the same style as those who were also writing at that period of time. However, he soon began to use the traditional styles in his own unique way. Most say that Twelfth Night is one a Shakespeare’s most poetical and mu sical plays. This basically means that Shakespeare decided to make some of the major characters sound more like amazing poets than average people. In this case he is using them to make fun of the shallowness of love poetry. An example that demonstrates the style:â€Å" Away before me to sweet beds of flowers: Love-thoughts lie rich when canopied with bowers.† (1.1.4) Memorable Quotations Quotation Significance â€Å"And all is semblative a woman’s part.† Orsino is telling Cesario (Viola) to woo Lady Olivia and he tells him that he is much like a woman and therefore will be more appealing than if he went himself. â€Å"Oh Time, thou must untangle this, not I. It is too hard a knot for me t’ untie!† Viola realizes the love triangle she has gotten herself into and says that only time can fix it. â€Å"I hate ingratitude more in a man Than lying, vainness, babbling, drunkenness, Or any taint of voice whose strong corruption Inhabits our frail blood.â €  Cesario is defending himself against Antonio who is charging Cesario of ingratitude. â€Å"What relish is in this? How runs the stream†¦If if be thus to dream, still let me sleep!† Sebastian is very confused but yet happy about Olivia wanting to marry him. He has never seen her before but she is in love with him. â€Å"Thus the whirligig of time brings in his revenges†Setting Significance of the opening scene Twelfth Night takes place in an imaginary place called Illyria. Illyria also happens to correspond to a place on the Adriatic coast which most Elizabethans knew nothing about and most people from London have never been there. This makes it the perfect location for the mysteries of this play.Viola decided to make a new life in this unfamiliar Dukedom. The same thing that draws her to Illyria, Shakespeare uses that to draw the audience in; the mystery, romance, and dreaminess of far-off places. One strange setting would be when the audience sees the out o f control crew at Olivia’s home and also her weird behavior. Another setting that seemed to be over the top would be Duke Orsino at his home listening to his live band while lying of the couch daydreaming about being in love. In the opening scene the audience meets Duke Orsino and we see that the woman he loves, Lady Olivia, is grieving over the death of her brother therefore she has decided not to get married for another seven years.Orsino, being obsessed with Olivia, wants to just lie around on beds of flowers, listening to music and dreaming of Olivia. This shows the audience of the persistence Orsino has and although he seems to be deeply in love with Olivia he will quickly change his mind. Meanwhile, on the Illyrian sea coast Viola and her twin brother Sebastian are in a shipwreck. Viola was found and rescued but she doesn’t know where her brother is. Although the captain tells Viola that Sebastian may still be alive she does not believe it to be so. In the meanti me, however, she needs to find a way to support herself in Illyria. This leads her to Orsino’s court and thus the beginning of what will soon be a crazy love triangle. SymbolsSignificance of the ending/closing scene A pearl- A token of love; romantic attachmentDarkness of Malvolio’s Prison- insanity; madnessChanges of Clothing- class distinction; power, change in gender During the closing scene everyone finds out that Cesario is really Viola (a female) and that Sebastian is the â€Å"real man† of the family. Olivia finds out that she was in love with a woman but ended up marrying her twin brother on accident. Of course she doesn’t mind because she is happy regardless. Duke Orsino is glad because he can now express the feelings he has been having for Cesario because he is now Viola. Most of Shakespeare’s comedies end in a â€Å"happily ever after† way so he had to find some kind of what to bring happiness to the end of this play. The happines s lies in the marriage of Olivia and  Sebastian, the secret marriage of Sir Toby and Maria, and the marriage of Duke Orsino and Viola. Possible ThemesLove out of Suffering- Despite the happy ending, Shakespeare shows that love can cause pain Uncertainty of Gender- Viola disguising herself as a man; Olivia ends up being in love with a woman, even if she thinks Viola is a man; Orsino comments on Cesario’s beauty, which suggests that he is attracted to Viola even though she is still in disguise.