Corporate Governance & Ethics Course Case Study Example | Topics and Well Written Essays - 750 words

Corporate Governance & Ethics Course - Case Study Example This obsession made Bernie encourage managers to push a rise in revenue realization of the company; the manager gave less consideration to whether capital investments would overshadow the short-term returns from the projects of the company. As business operations deteriorated in the 1st quarter of the year 2000, the company’s revenue also declined thus affecting the already set E/R ratio. CFO Sullivan applied the following accounting tactics to achieve the desired performance of the organization: 2. Expense capitalization: Sullivan formulated an excellent getaway plan where he began identifying current expenditures of surplus network capacity as longterm expenditure rather than current expenses. Earnings management is approaches applied by the manager of a particular organization to intentionally alter the company's earnings so that the end result matches a pre-determined objective against the reality. This exercise is conceded out for the resolution of income smoothing. Instead of having a prolonged period of high earnings which may later be followed by a poor performance of the company the management may choose to try to keep the figures relatively stable by adding and removing cash from reserves. This will show how, over a certain period, the company has performed. Abusive or fraudulent reporting is considered by the S&EC to be "a substantial and deliberate distortion of financial results". In the event of income smoothing becoming extreme, the Securities & Exchange Commission may issue fines against the organization. The internal audit department was supervised by Cynthia Copper; the internal audit department was expected to report directly to Sullivan. Struggles by Cooper to obtain more information concerning WorldCom’s capital expenditure and accruals were with no success. Andersen’s the external auditor was offered restricted access to the bookkeeping records.  

Describe how you would motivate members of the organization to adapt Research Proposal

Describe how you would motivate members of the organization to adapt and accept continuous change - Research Proposal Example In order to unfreeze these prevailing norms, or the status quo, overcoming resistance among individuals and conformity among groups is crucial. In Lewin’s model, the shift to a desired state can be done by one of the three: lowering the restraining forces to change; increasing the driving forces to get into the desired state; or both. The change in leadership entails a new vision. And in order to carry out this vision, there are specific steps the new leadership lays out which will be the cause of individual resistances within the corporation. The first alternative is to increase the driving forces. Driving forces usually come in the form of incentive, for employees to accept and comply to change. It may assume other forms, but driving forces are the usual motivating forces behind the transition. Another alternative is to decrease the restraining forces to change. As change prompts uncertainty, people tend to protect their interests and resort into power struggles. By eliminating these sorts of restraining forces in the form of employee counseling, seminars and educational programs, forces that hinder change due to individual resistance can be neutralized. In the extreme cases where the resistance is high, status quo can be unfreezed by combining the two approaches: eliminating the restraining forces, and increasing the driving forces. In this way, the incentive to accept change plus measures to lower down the resistance among employees will work in order to unfreeze the status quo. When the status quo is unfreezed, and employees are set for the change that is to happen within the company, the new leadership can enact the changes. When new leadership entails new vision for the company, the changes that may come can include changes in the corporate objectives, thus there will be changes in corporate strategies. These changes in strategies usually require changes in organizational structure and a change in the

Intellectual Property (IP) Law and the Media and DBC Television’s Issue

Intellectual property law refers to the rules that protect copyrights, property patents, and trademarks, and through which the property owners exercise the rights they have over the intangible assets they develop. These intangible assets include symbols, artistic, literary works, and musical works, phrases, words, inventions and discoveries (Dutfield & Suthersanen 2007, p. 267). The most commonly recognized intellectual property rights include trademarks, industrial design rights, trade secrets, patents, and copyrights. For this paper, the most applicable property law is the copyrights (Seville 2009, p. 4). The controversial issue to be addressed in the paper revolves around Media Ltd, one of the most recognized TV production companies in the United Kingdom, and DBC television, which broadcasts the Zoo, one of the children animated TV series. The Media Ltd licenses the copyright to a third party to make Lawrence Lion books, dolls, and children clothing. Lawrence Lion is a popular character in the Zoo. The Zoo items are complicated and are extremely expensive to make. A single worker, working for averagely ten hours a day, can only make 30 dolls. The items are meant for collectors and none is supposed to be purchased for children. Carl’s family, one of the Zoo fans, lends Sheila some of their collections. The collection is supposed to form part of the entertainment for Sheila’s little daughter. Unfortunately, David, Sheila’s husband, secretly reproduces several copies at a friend’s video production place and begins to sell them. Juan, who also happens to have seen the Lawrence video, starts producing similar dolls in Spain. Some of her dolls are again imported back to the UK by Import Ltd. This paper will outline the legal issu... ...M, & Bentley, L 2010, Privilege and property: essays on the history of copyright, Open Book Publishers, Cambridge. Dutfield, G, & Suthersanen, U 2007, Global intellectual property law: commentary and materials, Elgar, Cheltenham. Ghidini, G 2010, Innovation, competition and consumer welfare in intellectual property law, Edward Elgar, Cheltenham. Macmillan, F 2005, New directions in copyright law, Edward Elgar, Cheltenham. MacQueen, HL, Wealde, C, & Laurie, GT 2007, Contemporary intellectual property: law and policy, Oxford University Press, Oxford. Seville, C 2009, EU intellectual property law and policy, Edward Elgar, Cheltenham. Singleton, MA 2005, The art of gigging: the essential guide to starting up as a performing artist, Trafford Publishing, Victoria, BC. Torremans, P 2007, Copyright law: a handbook of contemporary research, Elgar, Cheltenham. Intellectual Property (IP) Law and the Media and DBC Television’s Issue Intellectual property law refers to the rules that protect copyrights, property patents, and trademarks, and through which the property owners exercise the rights they have over the intangible assets they develop. These intangible assets include symbols, artistic, literary works, and musical works, phrases, words, inventions and discoveries (Dutfield & Suthersanen 2007, p. 267). The most commonly recognized intellectual property rights include trademarks, industrial design rights, trade secrets, patents, and copyrights. For this paper, the most applicable property law is the copyrights (Seville 2009, p. 4). The controversial issue to be addressed in the paper revolves around Media Ltd, one of the most recognized TV production companies in the United Kingdom, and DBC television, which broadcasts the Zoo, one of the children animated TV series. The Media Ltd licenses the copyright to a third party to make Lawrence Lion books, dolls, and children clothing. Lawrence Lion is a popular character in the Zoo. The Zoo items are complicated and are extremely expensive to make. A single worker, working for averagely ten hours a day, can only make 30 dolls. The items are meant for collectors and none is supposed to be purchased for children. Carl’s family, one of the Zoo fans, lends Sheila some of their collections. The collection is supposed to form part of the entertainment for Sheila’s little daughter. Unfortunately, David, Sheila’s husband, secretly reproduces several copies at a friend’s video production place and begins to sell them. Juan, who also happens to have seen the Lawrence video, starts producing similar dolls in Spain. Some of her dolls are again imported back to the UK by Import Ltd. This paper will outline the legal issu... ...M, & Bentley, L 2010, Privilege and property: essays on the history of copyright, Open Book Publishers, Cambridge. Dutfield, G, & Suthersanen, U 2007, Global intellectual property law: commentary and materials, Elgar, Cheltenham. Ghidini, G 2010, Innovation, competition and consumer welfare in intellectual property law, Edward Elgar, Cheltenham. Macmillan, F 2005, New directions in copyright law, Edward Elgar, Cheltenham. MacQueen, HL, Wealde, C, & Laurie, GT 2007, Contemporary intellectual property: law and policy, Oxford University Press, Oxford. Seville, C 2009, EU intellectual property law and policy, Edward Elgar, Cheltenham. Singleton, MA 2005, The art of gigging: the essential guide to starting up as a performing artist, Trafford Publishing, Victoria, BC. Torremans, P 2007, Copyright law: a handbook of contemporary research, Elgar, Cheltenham.

Including all Learners in the Classroom Enviroment

The issue of the inclusion of kids with particular educational demands ( SEN ) into mainstream schools, enterprises and authorities policies has become non merely a modern-day political inquiry about the best manner to run the instruction system ( MacBeath, 2006 ) , but is for some, besides a argument on societal justness ( Conner and Ferri, 2007 ) . Rachael Hurst, undertaking manager of Disability Awareness in Action, feels that existent equality in the instruction system will merely be achieved when every kid with a disablement or particular educational demand has the right to all mainstream schooling ( Inham, 2000 ) . Similarly, Oliver ( 1996 ) argues that in being denied entree to the same course of study and enterprises as everyone else, the educational chances of kids with SEN will stay limited. The definition of SEN is slightly defined In the Particular Educational Needs Code of Practice ( DfES, 2001a ) . It states on the one manus, that ‘there are no difficult and fast classs of particular educational demand ‘ , that ‘every kid is alone ‘ and that ‘there is a broad spectrum of particular educational demands that are often inter-related ‘ ( DfES, 2001a, Section 52 ) . Farrel ( 2003 ) high spots these as of import points when seeking to supply for any kid with an extra demand, or so any kid in your attention. On the other manus, it besides states that ‘there are specific demands that normally relate to peculiar types of damage ‘ , and that ‘individual students may hold demands which span two or more countries ‘ , however, the ‘needs and demands can usefully be organised into countries ‘ ( DfES, 2001a, Section 53 ) . These include communicating, knowledge, behavior, and sensory. It should be noted, nevert heless, that it is frequently the instance that all kids, irrespective of the SEN statement, could endure in one or more of these countries, and it is good pattern to cognize how to cover with these countries for the benefit of all kids. ( King-sears, 2008 ) . Contemporary authorities policy has tried to take answerability and show earnestness to this topic through statute law ( Warnock, 1978, Act on Children with Special Educational Needs, 1981, 2001. Education Reform Act, 1988 and the Education Bill, 1992 ) . The SEN codification of pattern, amongst other enterprises, was introduced to seek and guarantee that any kid, irrespective of demand, could hold their instruction provided for in a mainstream school ( DfES, 2001a ) , and should hold the intervention of any student in regard to entree and accomplishment ( DfEE, 1999, DfES, 2001a, B, 2003, 2004, 2006, DoH, 2001 ) . Possible future authorities policy besides shows a demand to go on bring forthing effectual programs to let all kids, irrespective of demand, to go to mainstream schools and achieve to the best of their abilities, with a â€Å" reappraisal of SEN proviso † perchance required ( Alexander, 2009, DCSF, 2009 ) . Both Mitchell ( 2005 ) and MacBeath ( 2006 ) are critical of whether it is really of all time possible to be to the full inclusive, and suggest that there are some barriers, to make with society and medical issues, that merely can non be removed. Burr ( 2003 ) suggests that these sole barriers are founded in the societal phenomena of our civilization, and it is this that develops into societal contexts, curtailing entree to minorities. This is otherwise known as social-constructionism. Burr goes on to propose that, in the instance of extra and complex demands, we have a societal context into which we place kids ‘s conditions and behavior, and it is this that decides what a kid is or is non capable of, in â€Å" our † mainstream society, this is otherwise known as internal kernels ( Fromm, 2001 ) . It is, hence of import to dispute this behavior as it is merely of all time a direct response to the state of affairs in which we find ourselves. We need to take kids ‘s behavior on a individual footing, and non let ourselves to take down their behavior to a word that will depict them, whatever their behavior ( Abrams et al, 2005, Young, 2008, Bearne, 1996 ) . Hardey ( 1998 ) and Makin ( 1995 ) extend this point by inquiring: who decides what an extra or complex demand is? The thought of whether a kid is functional or non is context-dependent. Practitioners can frequently fall victim to learning kids with â€Å" authoritative teaching method † for a â€Å" common † category. However, any kid who is unable to larn â€Å" usually † in those conditions is seen as handicapped, in good pattern or through societal context, this may ne'er be the instance. It is, so, argued that disablement is a map of the environment in which kids are constrained to larn, otherwise known as â€Å" the societal theoretical account of disablement † . It is up to the instructor to interrupt down the barriers that constrain kids ‘s engagement, if we can non ever interrupt them for the act of larning itself ( Ainscow, 1999, Rose et Al, 1993, Sebba et Al, 1994 ) . It is non merely sociological factors which need to be addressed, there are besides the psychological theories of labelling, life opportunities ( Meighau & A ; Harber, 2007 Norwich & A ; Kelly, 2004 ) and the lowering of educational outlooks ( Hayes, 2004 ) . â€Å" Students tend to execute every bit good, or every bit severely as their instructors or society expects them to. † ( Meighau & A ; Harber, 2007 p.367 ) This can be communicated to them often in unwilled or unconscious ways, otherwise known as â€Å" self fulfilling prognostication † which will damage a kid ‘s self-concept. This calls for instructors to be cognizant when utilizing SEN statement labels, or so, any aberrant behavior by a kid, as a opinion to their acquisition or environmental demands. Practitioners can utilize their opinions and scrutinies of a individual being labelled as a usher, but should ever acquire to cognize their scholars and pull their ain decisions about their demands ( Bearne, 1996, Meighau & A ; Harber, 2007, Cheminais, 2007 ) . Hayes ( 2004 ) , Ainscow ( 1999 ) and Cheminais ( 2007 ) all topographic point importance on non utilizing the extra or complex demands of kids as an alibi to take down educational outlooks. Hayes suggests that self-pride is to be found through educational accomplishment, it is of import to detect that they mean a kid ‘s ain â€Å" personal accomplishment † and, possibly, will non ever be National Curriculum attainments. The suggestion is the thought of â€Å" value added † being introduced ( Hayes, 2004, Alexander, 2009 ) . Hayes suggests this is merely possible through seeking to restrict barriers to larning ( as medically accomplishable ) , by interrupting down every bit many possible barriers to engagement, otherwise known as holding equal worth for scholars ( Rogers, 1983 ) . There besides needs to be a â€Å" positive and unconditioned respect † for all scholars ( Hayes, 2004, p134, Griddens, 1998 ) . Ecclestone ( 2003 ) and Bearne ( 1996 ) suggest that instructors need to hold the outlook to do it unacceptable to utilize barriers to engagement as an alibi for a kid to be unable to take part in an activity, change it so that they can make it ( Nind et Al, 2005 ) ! The direction of these barriers to engagement can be aided by three theoretical patterns. One, being the basic construct of cognizing your scholars ‘ ( Norwich & A ; Kelly, 2004, Nind et Al, 2005 ) distinction of the course of study to accommodate everyone ( King-sears, 2008, Bearne, 1999, McNamara & A ; Moreton, 1997 ) and, two, effectual summative and formative appraisal, informing future pattern. King-sears ( 2008 ) really states that â€Å" a assortment of adaptable teaching methods are effectual for pupils with and without disablements † ( 2008, p55 ) . Research has shown that the general instruction course of study, with aid from distinction, can guarantee that all scholars be educated successfully ( Cole, 2005 ) . Rose and Meyer ( 2000a, B ) propose the enterprise of â€Å" cosmopolitan design acquisition † . These are techniques based on three classs, foremost, how the acquisition is represented to the kids ( for illustration ocular or haptic methods ) , secondly, the surrender to the fact that kids engage in larning activities in varied ways, and thirdly, the simple fact that kids may wish to show their acquisition in different ways ( spoken, drawn or written ) . If this ideal can be used in concurrence with Nind et Al ‘s ( 2005 ) strategy of planning, learning and measuring extra educational demands, with related teaching methods to cover the declared demands, so this will, non merely interrupt down the barriers to engagement for kids of SEN, but will besides help all scholars ( Solity and Bull, 1987 ) . These two patterns will assist in the preparation of future learning through both types of appraisal. Norwich & A ; Kelly ( 2004 ) give testimony to the instance of self-assessment non being entirely for mainstream students, all kids have critical sentiments on how they see their acquisition taking topographic point, and this information should ever inform your hereafter pattern and teaching method ( Bearne. 1999 ) . The SEN codification of pattern ( 2001a ) suggests the usage of Individual Education Plans ( IEPs ) when covering with extra and complex demands. These are be aftering paperss, which besides inform learning and lend to monitoring, entering and describing a student ‘s advancement and attainment. They, like the other patterns suggested earlier, recommend the puting out of attacks such as distinction of instruction, and reacting to the larning demands of students with SEN. The DfES ( 2001b ) continues this and suggests that IEPs are a tool for planning, learning and reexamining intercessions for students with extra or complex demands. This can sometimes be through the usage of other educational professionals, when the barriers to larning are excessively great. The program should put out the content, methods and frequence of cognition, and the apprehension and accomplishments to be taught through carefully selected activities. However, as stated throughout this assignment and advoc ated by readings ( Bearne, 1999, Ainscow, 1999 ) IEPs every bit good as statements are utile to any practician as a usher and construction, it should ne'er be that these are extra or different to proviso provided by a thoughtful instructor presenting a differentiated course of study to all their scholars ( Nind et Al, 2005 ) . It comes down to the point of single scholars, whether it be a statemented kid or a highly-gifted one, they are helpful in the sense that they can demo medically when a kid may be unable to take part in some acquisition through the assistance of partnership and SENCOs ( Farrel, 2003 ) . While it is of import to hold a full apprehension of the deductions of pattern in general footings, it is of class vital to hold practical schemes that can be implemented in the schoolroom context. Throughout this faculty, through arrangement and private reading, I have come to hold on many practical schemes including instructional ( King-sears, 2008 ) , patterning and motivating ( Cass et al, 2003 ) , co-operative acquisition, staging, ( Westwood, 1997 ) peer-mediated tutoring ( Greenwood et al, 2001 ) , collaborative strategic reading ( Kings-sear, 2008 ) , content country acquisition ( Vaughn et al 2001 ) , larning Centres ( King-sear 2008 ) , a caring teaching method ( Corbett, 1992 ) , preciseness instruction ( Kessissoglou et al 1995 ) , circle clip ( Curry 1997 ) , behaviour contracts ( Westwood, 1997 ) , cross-curricular or connective teaching method ( Ainscow, 1999 ) , partnership instruction ( MacBeath, 2006 ) , single LO ‘s, stars and a wish, success standards, WILF/ WOLF, self appraisal ( Ofsted, 2002, Westwood, 1997 ) , centripetal narratives ( Peirce, 2010 ) , person-centred planning ( Kincaid, 2006 ) , cue cards, in writing facilitation, speaking mats ( Taylor, 2007 ) , and larning outside the schoolroom ( Dowling, 2005, DfES, 2006 ) . Some personal illustrations of schemes successfully brought into pattern in my experience include the usage of distinction of scholars through group LO ‘s and WOLF/WILF ‘s ( Appendix 1 ) . On 2nd twelvemonth arrangement I had a motor impaired kid who struggled to take part with his equals in written undertakings. To battle this I altered my pattern, and changed the tools the kid was utilizing, by increasing the paper size and giving him a pencil clasp to guarantee there was no barrier to engagement. I besides went to a school to bring forth a literacy twenty-four hours on behalf of the university, and was put in charge of a group with an autistic kid. I spoke with her SENCO and we worked together to enable her to take part in the activities. We adjusted the teaching method to be more directly-instructive, guaranting her name was specifically used in any direction, and ensured she was confident in her play function, explicating the manner the twenty-four hours was planned out to her, and it was agreed that the twenty-four hours was a immense success for her, the SENCO, her equals and myself. Merely as of import, though, is cognizing when there is such a barrier to larning that you, as a mainstream practician, are unable to cover with a kid ‘s demand in a mainstream scene. This was the instance with a kid who was EAL but besides suffered from a cleft lip and roof of the mouth and found, at that clip, verbal communicating excessively hard, and would hold some critical lessons to help her development through another professional, viz. a address healer, that was better for that kid at that clip. In decision to this faculty I have learnt that while statute law can be critically reflected upon to such an extent that it is seen as nil more than dashing rhetoric ( MacBeath, 2006 ) , it is finally up to the attention, expertness and the thrust of instructors to seek and accomplish these demands as best they can. Pull offing diverse and complex demands is something that can be done in mainstream schools if you allocate yourself clip and energy to desiring to make it, and besides by acquiring to cognize all your students ‘ demands. It is necessary that practicians understand that barriers to larning can non ever be broken due to medical grounds, this is critical, merely as it is critical that practicians know they do hold the power to interrupt down the barriers to participation through good working, brooding pattern, good partnerships and, eventually, cognizing their scholars! This concluding point can non be stressed plenty.

European Imperialism Created a Rift with the World

European Imperialism created a rift within the world. European powers saw the use of Imperialism, as well justified and a mean of spreading their influence and securing their strength. However the nations which found themselves under rule of an imperialistic power did not share the Europeans view on the favors they were giving. European nations saw themselves fit to divide the uncivilized world, almost in a pie like manner, to be placed under their reign. With this came many mistreatments of indigenous traditions and the people themselves. King Leopold the Second’s imperialistic claim on the Congo, and the European attempts at controlling China both exemplify the disaster of Imperialism on the human condition, and the resistance created by the people. Both Africa and Qing China saw itself under the hungry eye of European powers. Meeting and arrangements were created, without the native’s knowledge, by European power to subdivide and subjugate these lands for their own purposes, disregarding what the people of these lands desired. â€Å"Despotism is a legitimate mode of government in dealing with barbarians, provided the end be their improvement.† (King Leopolds Ghost, 2) The European powers present at the Berlin Conference of 1884, all saw themselves as a higher state of society, one that possessed a god granted right to control the lands and the people of the less civilized nations. King Leopold himself saw to obtain as much land as he pleased by manipulating the otherShow MoreRelatedNegative Impacts Of Nationalism1408 Words   |  6 Pagesto war against Communism. Nationalism was invented in Europe by intellectuals who were inspired by Napoleons conquest. This ideology to changed people’s perspective about what their country meant to them. 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The first world war was not the result of one assassination, but rather it was a mixture of long term causes and more immediate strategic decisions. In the nineteenth century in Europe, the long term factors to world war one had been building, Imperialism and Industrialisation were radically changing the balance of power internationally and political stability domestically

Elizabeth Warren, The Country s Leading Financial Policy...

Elizabeth Warren, born Elizabeth Herring, is considered one of the country’s leading financial policy experts. Warren fights for lower and middle class families and works to protect them from large corporations and financial institutions. Originally she attended George Washington University, but she dropped out of college after two years to marry and follow her husband to Texas, where she finished her degree in speech pathology (Biography.com, n.d.). While a mother of three and working as a speech pathologist, she decided to attend Rutgers Law School the day of her eldest daughter’s third birthday. She later graduated and eventually divorced her husband. As a single working mother, she became interested in the economic struggles that the†¦show more content†¦Soon enough, she was recognized by President Obama for her knowledge and for being â€Å"an unparalleled communicator on the imperative consumer protection† (citizen.org, n.d.) and was tasked with constructing the Consumer Financial Protection Bureau. One challenge public managers often face is â€Å"responding in a timely fashion to shifts in priorities† (Lynn Hill, 2016, p. 17). According to the Consumer Financial Protection Bureau (CFTB), after the passing of the Dodd-Frank Wall Street Reform and Consumer Protection Act (n.d.) and after President Obama assumed office, one of the first major duties Warren had was to create an agency that held Wall Street executives and other financial institutions accountable for their actions leading up to the 2008 crisis as well as to â€Å"protect consumers from financial tricks and the traps often hidden away in mor tgages, credit cards, and other financial products† (Warren.senate.gov, n.d.). Warren worked relentlessly to connect with small bankers due to their essential role as the backbone to the U.S. financial system and their disproportionate suffering during the crisis. While the closing of such banks had profoundly negative effects on the small towns where they were located, their demise was also detrimental to the financial system as a whole. One of Warren’s priorities was to reach

Hsc Religion - 1027 Words

HSC STUDIES OF RELIGION ASSESMENT TASK TWO SEBOUH KHATCHADOR CHRISTIANITY Baptism is such an important part of a person’s life. The sacrament of baptism goes back to 200 year old tradition. I will be focusing on community for the sacrament of baptism; there are different views, practices and significance of baptism for the individuals across many Christian churches such as Armenian Orthodox, Roman Catholic Church, and Anglican Church. For Orthodox Christians the significance of the sacrament of baptism is in the entry into the church as members of body of Christ. It is the ‘new birth ‘by which we die to the world, and are raised with Christ to external life. It is through baptism†¦show more content†¦They pray the prayers of the faithful and the Lord’s Prayer. After this has done the priest will give his final blessing to the parents, God parents, baby and also family. The significant symbols that are important for baptism are baptismal font , water , oil , candle and white cloth. For Anglicans Baptism can be a source of great joy for family, friends and priest as well as for the person being baptised. When someone is baptised they are incorporated into the body of Christ, the Church. Coming to know the Lord Jesus Christ in a real relationship through baptism, prayerfully and sincerely entered into, is the only way to a fulfilled and joyful life. In the Anglican Church baptism starts off by gathering hymns, pslam or anthem depending on the priest. After that is done the priest greets the community as respect. The Collect of the day is prayed and other prayers as well. After this the priest talks about the lesson from the scriptures which most often are from the bible , then they will be a presentation and examination of the candidate then the baptismal covenant is prayed to bless the baby towards the end they also pray prayers of thanksgiving and the priest will bless the baby over the water. 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