Managing Financial Principals And Techniques Accounting Essay

Managing Financial Principals And Techniques Accounting Essay Price and cost is the key to costs because it can quite often decide the benefit costs which add up to form the price of the item. So, you would usually here the term Price Cutting when it comes to large companies to increase the benefit edge but when costs considerably go up they do effect the price of the item but usually producers would like to keep the price continuous when there are minimal improvements on price. Costs are eventually part of a companys technique and we should, therefore go back to where ideal preparing should begin: the organizations objective. There we will find the companys objective, its self-perception, its sensation about its place in the market, and content about the companys lifestyle and values. Costs cannot be divided from objective. In profit-seeking companies, earnings have to surpass costs; in not-for benefit companies income has to go with income. By this level of your research you should be well aware that any positive participation (that is when minor earnings surpass minor costs) helps to cover set expenses. To benefit, income has to surpass all expenses. What might become more appropriate in ideal control is the value of chance expenses and of quit expenses. A chance price is the income foregone as a result of a choice. If you develop on a lot you cannot then sell the area for farming, for example, and the sale price foregone is a chance price of the choice to develop. Exit expenses can occur when trying to give up a technique. For example, in some nations large obligations can be suffered if workers are made repetitive. Sometimes clean-up or reparation expenses can be activated if tasks are shut down. In such conditions, it might be less expensive to bring on offered minor earnings just surpass minor exp enses. If opponents are in this position then we are likely to experience great price stress from them. Design a costing system for use within an organization The current compensation technique provides for a potential flat-rate system, with features separated into categories by licensure, and then, excluding distinct-part stage B features, fellow categories by stage of care, regional area, and/or bed size. Rates for each classification and fellow group are depending on each facilitys yearly or financial period ending cost review. All revealed expenses are modified depending on audits of revealed expenses conducted by the Departments Audits and Research Program. The modified expenses are then estimated forward to the future amount year using various upgrade factors. Prime Cost- Prime cost includes costs of immediate components, immediate labors and immediate costs. It is also known as primary, first or smooth cost. Factory Cost- Factory cost consists of primary price and, in addition, performs or manufacturer running costs that include costs of oblique materials, oblique labors and oblique expenses suffered in a manufacturer. It is also known as performs price, production or production price. Office Cost- Office cost is the sum of office and management running costs and manufacturer price. This is also known as management price or the all inclusive costs of production. Total Cost- Selling and submission running costs are added to the all inclusive costs of production to get complete price or the price of sales. 1.2 Propose improvements to the costing and pricing systems used by an organization Costing systems are elements of a wider bookkeeping program used by a given company or company. The primary operate of the costing program is to keep a targeted eye on expenses made by the company. While the information that is gathered and produced by the costing program is also incorporated into the overall bookkeeping program, the costing strategy allows for easy eradication of the information for reviews to higher control. The information that generally is gathered by a charging program allows entrepreneurs and supervisors to quickly recognize the current position of two key aspects that are appropriate to the success of the company. Functional expenses are often the base of the information gathered by a charging program. Here, control is able to get a overview of all expenses that are straight linked with the common function of the company, especially with regards to development expenses. KAFCO Ltd. is using ABC costing and pricing. ABC means activity based costing. Which used overhead costs are tracked activities that consume resources, primarily for allocating overhead that is hard to track to specific products or departments. 2.1 Apply forecasting techniques to make cost and revenue decisions in an organization In KAFCO Ltd. they are using business forecasting methods. Company predicting methods depend on information-gathering activities relevant to the item or issue at hand. When used for the purpose of pattern research, the type of details collected decides the precision of any upcoming performance predictions. The danger of using pattern research as the only measure for upcoming performance occurs when supervisors platform their decision on the wrong types of details. For example, a development specialist may platform the chance of improves operating activity on past home revenue styles instead of on places proportional to his business, such as the variety of new building allows or the variety of new homes constructed in an area. Revenue, consumer demand and interest rate changes are some of the places where supervisors use pattern predicting to determine upcoming profits or failures made by a company. A pattern prediction determines previous performance based on a time series that charts specific points within a previous pattern. Tendency predicting may possibly analyze one or more parts, or elements, at a time. When more than one various is concerned, the use of cause and result aspects can help better determine the possibility of coming operation. For illustration, analyzing revenue styles in regards to consumer need and interest rate styles can provide a more accurate signal of upcoming efficiency than focusing completely on revenue tendencies. 2.2 Assess the sources of funds available to an organization for a specific project Despite all the differences among companies, there are only a few sources of funds available to all firms. They make benefit by promoting an item for more than it expenses to generate. This is the most primary resource of resources for any company and hopefully the technique that delivers in the most cash. Like people, organizations can take a loan. This can be done independently through loans, or it can be done openly through a financial debt problem. The disadvantage of credit cash is the interest that must be compensated to the lending company. An organization can produce cash by promoting part of itself in the form of stocks to traders, which is known as value financing. The benefit of this is that traders do not require charges like bondholders do. The disadvantage is that further earnings are separated among all investors. In a perfect world, an organization would bring in all of its cash simply by promoting products and services for a benefit. But, as the old saying goes, you have to spend money to produce income, and just about every organization has to increase resources at some point to create products and increase into new marketplaces. When analyzing organizations, it is most important to look at the stability of the significant resources of financing. For example, too much debt can get an organization into problems. However, an organization might be losing development leads if it doesnt use money that it can lend. 3.1 Select appropriate budgetary targets for an organization Budgeting focus on for Jim Smiths Business: Creating a benefit is the most important- some might say the only purpose of a company. Profit actions achievements. It can be described simply: Earnings Costs = Profit. So, to improve earnings you must improve revenues, reduced expenses, or both. To create upgrades you must know whats really going on economically at all periods. Recognize overarching techniques for improving revenue in your company. For example, you could: break into a new industry section by adjusting an current item for the market boost the normal selling per client. When developing your sales strategies, think about: your market segment your clients inspirations and expectations your potentiality to fulfill your clients objectives. Using promotion plan: Your promotion strategy views the industry your clients are in, and describes how you connect to that industry. Its techniques set out: the information you will communicate your products or services your promotion goals, resources and techniques. Your revenue strategy recognizes how you will strategy and offer to your clients. Your revenue strategy techniques set out: your strategy to gaining new customers your strategy to increase current client sales your strategy for accomplishing new objectives and increasing your benefit edge. 3.2 Participate in the creation of a master budget for an organization Your expert price range is a key part of your business-planning initiatives, but you may or may not want to consist of it in your published strategic strategy. For most of your viewers, your pro forma earnings declaration, approximated stability piece, and approximated cash-flow declaration will offer enough details about your upcoming financial situation. The expert price range you create for your organization allows you to do two very important things: Live within your means. Your expert price range summarizes your businesss expected sales, cost of products marketed, managing costs, investment costs, and income. By developing your businesss price range to position with your estimated income, you identify investing recommendations based on the most genuine financial image you have. The price range, of course, fills up in all the details. Use your money smartly. The expert price range allows you to keep investing in line with your strategic plan. That way, you spend resources in the most effective way possible to achieve organization long-term objectives. To get ready a price range, begin with duplicates of your estimated cash-flow claims for the next season or two, spending particular interest to the area that details where you anticipate to use cash. Then take each of the wide groups (cost of products acquired; revenue, common, and management expenses; structures and equipment; and withdrawals to owners) and make specific programs for each access, interpreting, for example, exactly how much cash your business should invest on a support or a device. 3.3 Compare actual expenditure and income to the master budget of an organization Mixing the income, immediate expenses and expenses allows you to get ready a monthly managing declaration. This information income and expenses (as does the benefit and loss), not invoices and expenses. It may neglect some items such as devaluation or bad financial obligations. It should, however, give a close approximation to the real benefit and reduction account. Each 30 days, you should evaluate your real performance with your prediction both for the 30 days and, preferably, for the year to date. If you have a computerized bookkeeping program, this will be a very simple process. Particularly note the gross profit margin. You will easily discover the benefit edge required to protect all your set expenses. Newsagents, for example, work on a edge of 16-22%; style stores might anticipate 40-50%; producers might aim for 60-80% based on the product. If the total benefit edge is dropping, it could be a hint of problems. Has wastefulness increased? Has the cost increased? Service companies with no, or very low, immediate expenses, will have a very high edge and may not discover this such a beneficial determine to look at. Instead, they might discover it employed to observe real sales and evaluate the determine with the per month crack even point. 3.4 Evaluate budgetary monitoring processes in an organization Good economical control techniques and procedures for monitoring source utilization are important for a division to create effective use of its sources. Effective preparing and economical control will help divisions to: ensure the effective and effective use of resources make audio business decisions demonstrate accountability take restorative activity where needed budgeting Primary expense is applicable to the yearly price range allowance from your Staff Pro Vice Chancellor for Educational Divisions or the Domain registrar and assistant for expert support divisions. When considering your departments core expenses for the season, the following aspects should be taken into account: your departments way of the season and how money will be implemented to provide the strategy other functional and organizational concerns such as earnings objectives and the decided expenses cap any current expenses responsibilities in repeated team costs the prioritization of actions in the department For the allowance of expenses costs, the appropriate stages may be informed by ancient expenses styles and any appropriate standards that have been determined or implemented. You should be careful of the management pressure associated with creating and confirming on cost centers with price range proportion of less than  £100. Consideration of cost management materiality stages will of course differ from division to division based on the size of the overall price range and the number of individuals definitely involved in the process of handling expenses against price range. 4.1 Recommend processes that could manage cost reduction in an organization Price decrease programs are arranged plans that have the objective of reducing the current level of costs suffered by an enterprise. With regards to a price decrease system for a business, the idea is to lower costs while keeping development levels, a process that eventually results in higher profits for the function. Houses may also practice a price decrease system as a means of ongoing to sensibly handle all per month costs, while take steps to reduce the amount of cost associated with versatile or varying costs. Creating a decrease system for a company includes looking carefully at each line product in the managing budget. Often, the system is arranged as a procedure that is applied in stages. For example, the first stage may include looking carefully at the price of the raw components used in development, and attempt to protect the same or similar components of equivalent quality at a reduced unit price. A second stage may address the issue of, identifying if there are some projects in the procedure that can be enhanced, improved, or removed completely. Last, the company may look at current distribution costs, and apply changes that reduced the price of distribution products to customers, while not affecting the performance and timeliness of those deliveries. Reducing expenses within any kind of business needs careful preparing before actually starting any stage of a price decrease program. This contains identifying possible results of each stage, and identifying what affect each of those c ircumstances would have on the overall function. If a given change in one stage is likely to cause to improving expenses in another place of the function, entrepreneurs and supervisors will want to figure out if going ahead with the changes will cause to overall price decrease, or simply move expenses from one place to another. Interesting in price decrease is more than simply making the benefit edge on a financial declaration look more eye-catching. At its best, a price decrease program makes a scenario where the available sources are used to best benefits, workers find themselves able to operate more effectively, and clients get the finest quality of products or services possible. The price reducing initiatives must make the process easier and more effective for all involved, as well as spend less. For example, if using different raw components decreases the price of the content, but outcomes in an improve of expenses, the attempt may cause to greater overall expenses for the operate, a shift that outcomes in reduced earnings for the company as well as improving the amount of work of the workers. Price decrease procedure may be- Provides an arranged strategy through chance recognition, solution growth and execution. Targets specific, considerable goals and watches their achievement. Gives one-to-one support to companies throughout the process. Transfers information to members to make sure durability of the price decrease action. The evaluation company costs bring a No Win No Fee unequivocal guarantee. 4.2 Evaluate the potential for the use of activity-based costing Activity-Based Costing (ABC) is a method of assigning expenses to goods and solutions. It is generally used as a device for planning and control. It was developed as an strategy to address problems associated with conventional spending budget system, that usually have the lack of ability to perfectly determine actual development and service expenses, or provide useful information for managing choices. With these defencies supervisors can come in contact with selection depending on incorrect data. The higher visibility is for companies with several goods and solutions. ABC allows supervisors to feature expenses to actions and products more perfectly than conventional cost bookkeeping methods. The actions accountable for the expenses can be determined and approved on to customers only when the products or services uses the action. Some of the advantages ABC offer is an enhanced means of determining high expenses per device and finding ways to reduce the expenses. The way it works is first major actions are determined in the process system. Next price regularly are created for groups of actions that can be assigned together. Following this price motorists are determined. The number of costs motorists used vary based on the balance between precision and complexness. After determining the price motorists, prices are determined. The prices are then applied to the specific price motorists for each products or services that is being considered. The expense price per unit is then derived by splitting the all inclusive costs for the item by the complete ite m units. One of the primary problems around ABC is the problems of execution. Determining actions or procedures to be assigned effectively is complicated and requires a lot of attempt. It needs that procedures are effectively planned throughout the organization. For a organization that has performed a excellent attempt, or an attempt to reengineer company procedures, a main issue with the work may already be finished. But for those who have not it is likely to be a significant challenge. Just as anything else, Activity-Based Charging is no remedy, nor should it be accepted as a religious belief, or a fad. It is a functional technique that needs to be properly analyzed for usefulness. The best way to technique the scenario is to first justify a service and its procedures, recognize the possibilities, and then contemplate a remedy. If this suits, use it. 5.1 Apply financial appraisal methods to analyze competing investment projects in the public and private sector Year Project A (Euro) Project B(Euro) 1 250 130 2 580 870 3 840 750 4 790 620 The companys cost of capital is 9%. Net Present Value = n*A/(1+r)t A= Cash flow r= required rate of return t= year of cash flow n= the nth year Project A, NPV for 1st year: 1*250/(1+0.09)1 = 229.35 Project B, NPV for 2nd year: 1*870/(1+0.09)2 = 399.82 Return On Investment = (Discounted Benefits Discounted Costs) / Discounted Costs Payback Period = Years taken to repay initial outlay . 5.2 Make a justified strategic investment decision for an organization using relevant financial information Ideal commitment making includes the procedure of determining, analyzing, and choosing among tasks that are likely to have an important effect on the company aggressive benefits. More particularly, the choice will affect what the company does, where it does it, and how it does it. The ideal commitment making process is probably one of mature management biggest difficulties. There is a crucial need to get these choices right. For on the one side, if the choice shows effective, the company reaps major ideal and functional advantages. However, should the choice be wrong, either an important opportunity is permanently missing by benefit of the company or it has unnecessarily thrown away significant source. Ideal financial commitment creating decisions has all the components of a traditional cost-benefit research. Accordingly, one might anticipate the process to be reinforced by a large and careful body of literary works. Amazingly this is not the case. As Shank (1996) points out, the four actions engaged to make strategic financial commitment strategies are badly protected in guides and get only partially better protection in the publications. Step one gets almost no interest in the official literary works suggestions just appear, somehow. Phase two gets nearly all the interest. Phase three is a stepchild, always made to feel accountable because it cant fit into 2nd. Phase four is presumed to circulation rationally out of 2nd. There is due concern for the soft problems in the 3rd, but choices, as described in guides, obtain mostly from the quantitative research. 5.3 Report on the appropriateness of a strategic investment decision using information from a post-audit appraisal The objective of the query was to design clear and objective requirements for the selection and continuing evaluation of superannuation resources qualified for nomination as standard resources in modern prizes. In considering these requirements, the terms of referrals mentioned that the Percentage could have respect to the: Appropriateness of the financial commitment technique of the standard financial commitment choice of the finance with regards to danger and predicted return. Medium to long lasting net-of-costs financial commitment performance of the standard financial commitment option. Level of charges suffered by members. Scale of the finance and the stage of services offered to invest in members. Suitability and cost of insurance offered by the fund. Governance of the fund. Fees suffered and other effects on associates if they stop career with an employer. 6.1 Analyze financial statements to assess the financial viability of an organization All the best-laid ideal programs are topic to money. Look at the approximated costs and the prospective income. This evaluation allows you make choices about when to apply certain activity items and whether your cash expenditure produces the required income to fulfill your financial targets. As with every business, costs are never big enough to do everything you want to do. A company can be regarded an economical achievements when it does the following: Stays in the dark and changes a profit Has a stability sheet Generates excellent money flow Produces a excellent revenue (ROI) for its shareholders Getting economical success begins with an economical evaluation that is based on traditional history and upcoming forecasts. By looking at the past to help strategy and estimate the long run, you can gain much better control over your businesss economical performance. A good operating strategy gives you a specific image of the economical health of your business and the stability of your ideal strategy. It also helps you know whether you are getting off track during execution so you can take action before anything serious happens like running out of cash. To perform an economical evaluation of your ideal plan, take the following steps: Estimate income and costs. Conduct a participation research to figure out whether your techniques favorably give rise to the main point here. Combine all your figures in a one-year and three-year economical projector. The cold reality is that you are in company to generate income. If you are not making a comeback (ROI) at some point, you dont have a business; you have an expensive activity. Your financial evaluation indicates with a research on your ROI. After all, theres no sense in applying a strategy if it will not generate the desired come back. As an owner, you are either investing in or illustrating out of your company. If you are investing for growth, you ought to have a clearly described repayment period and ideal strategy to get you through it as fast as possible. 6.2 Apply financial ratios to improve the quality of financial information in an organizations financial statements Economical percentages are tools for decoding fiscal reports to provide a basis for pricing investments and evaluating financial and management performance. A good financial specialist will build in financial rate computations substantially in financial modelling exercise to enable robust analysis. Economical percentages allow financial specialist to: Standardize details from fiscal reports across multiple economical years to allow evaluation of a companys performance over time in a business design. Standardize details from fiscal reports from different companies to allow an celery to celery evaluation between companies of differing size in a business design. Measure key connections by relating information (costs) with results (benefits) and facilitates evaluation of these connections over time and across companies in a business design. Profitability- One method used to determine the organizations economical wellness views the success of the organization. Users calculate success percentages, such as the benefit edge or the earnings per discuss. The benefit edge separates the net earnings by total sales, both numbers that come from the earnings statement. Earnings per discuss split net earnings by the variety of stocks of typical inventory excellent. The variety of stocks of typical inventory excellent appears on the balance sheet. The benefit generated by the organization each year increases the maintained earnings and stockholders equity for the organization. This improves the organizations economical wellness. Trending- Another method used for determining economical wellness involves the use of popular. Trending refers to determining economical ratios for several time times and comparing those time times. For example, if the user calculates the earnings per share for 2008, 2009 and 2010, he can determine if the company is generating more earnings for stockholders recently than in the past. Higher earnings generation recently indicates that the companys economical wellness is growing each year. 6.3 Make recommendations on the strategic portfolio of an organization based on its financial information Profile management offers a technique for decision-makers to assess resource domain portfolios, assess the chance of conference goals and link the gap between goals and the results obtainable under the current strategy. Many sectors already use these methods to reach their goals for Long-term growth. The one study found that when organizations implemented a profile strategy, their concentrate moved from temporary to lengthy lasting. Instead of position next seasons benefit goals as most important in the planning process, the top position went to long-range benefit goals. Some organizations arrive at the profile control level quickly, within about three years, while others take longer. In all cases, a powerful dedication from top control is the key to fast execution, and success is based on working with management and business the process of the profile control strategy. The net existing value (NPV) displaying good value so this Series venture should be approved and if we consider Total benefit and price to revenue rate are also displaying good principles so we can say that its the best chance at that some time to the net benefit will improve in next season considerably, because revenue will also improve. The profile viewpoint a crucial link between technique and financial commitment options for the groups that take the perspective of achievements described by top management and generate result. When an company performs a venture, it commits to an financial commitment of money, work and sources. Some of these financial commitment strategies are quite significant. It is amazing, therefore, that many companies stay inactive traders, making the achievements, failing and greatest return of their financial commitment strategies to chance. Most professional investors, such as stock investors, are not content to sit on the side lines. They want to definitely handle their investment strategies to generate the biggest share of benefits over time. By improving, controlling and constantly fine-tuning their domain portfolios, effective investors try to increase short and long-term profits and reduce overall risk, thereby accomplishing larger financial and/or business goals. Like the specialized trader, companies and their IT companies can definitely manage their domain investment portfolios to draw out greater profits. They can recognize, assess and position financial commitment possibilities. They can direct resources to the highest-payback tasks and cull minor ones. They can focus on expenses more successfully to the most beneficial tasks and improve their performance and performance.

Iron Crowned Chapter 19

It took awhile before Kiyo, Jasmine, and I could return to Tucson. We had to go to the Thorn Land, of course, where Shaya and the others asked me all sorts of questions about what had happened and what I wanted to do. Kiyo and even Jasmine provided most of the answers for me because honestly, I wasn't sure what I wanted now. The only thing I had the real sense to do was demand Jasmine's key and unlock her chains. She stared at her freed hands wonderingly, stroking her wrists. I nearly left the chains and key in the castle but soon reconsidered and took them with me to the human world. She'd never seen my house before and regarded it with approval as we entered. All was quiet, and the empty driveway made me confident I wouldn't find Tim and Lara holed up in his bedroom again. Evidence of their â€Å"love,† however, was still obvious. â€Å"Damn them,† I said, gingerly picking a red lace bra off of the couch and tossing it down the hall toward Tim's room. â€Å"I'm going to have to sanitize this thing. Probably every other piece of furniture too.† â€Å"You have Pop-Tarts!† Jasmine hadn't made it to the living room. She'd stopped in the kitchen, opening every drawer and cupboard she could find. â€Å"And Apple Jacks! Peanut butter, ranch dressing, saltines †¦Ã¢â‚¬  I was surprised that last one excited her so much, but after a couple years eating gentry food, even the most mundane human cuisine was probably exciting. â€Å"Oh!† she exclaimed. â€Å"Can I have one of your Milky Ways?† â€Å"Sure. Have whatever you want.† Her eyes were wide as she tore into the package, and both Kiyo and I watched her with smiles on our faces, like proud parents on Christmas morning. Although they didn't sound good to me right now, Milky Ways were normally my candy bar of choice. From the way she was consuming hers, Jasmine appeared to share that family trait. She completed her sugar rush with a can of Coke and then made herself at home on the couch. Watching her reach eagerly for the remote control, I decided it was best not to mention the amorous activities that had likely occurred where she sat. She flipped through the channels in continued amazement. It was evening – prime time entertainment – and the emotions on her face were transparent as she stumbled across old and new shows alike. â€Å"You want me to see if I can find anything that fits you?† I asked. She might have slipped back easily to human behaviors, but she still wore a long, flowing gentry-style gown. â€Å"Sure,† she said, not looking up from the screen. Kiyo followed me into my bedroom. â€Å"You think she's safe out there?† he asked. â€Å"Alone?† â€Å"Yeah, I do actually.† Jasmine and I weren't the same size, but I found some drawstring shorts that would likely fit. â€Å"I don't know why †¦ but I feel like I can trust her.† â€Å"Be careful,† he warned, sitting on the bed's edge. â€Å"For all we know, she was happy to be captured and have Cassius throw himself at her.† â€Å"He didn't do anything.† I found the smallest T-shirt I could; her frame was more slender than mine. â€Å"So she says.† I sighed and faced him. â€Å"Kiyo, you've got to trust me. I can't explain it, but she's telling the truth. Is she going to turn into a normal teen and forget about her plans to have Storm King's heir? Unlikely. But for now, she's in shock and not dangerous.† â€Å"If you think so. Just be careful, Eug. You've been tricked by people you've trusted before.† â€Å"Surprise, surprise. A slam on Dorian.† I crossed my arms, holding the clothes to my chest. â€Å"Soon to be followed by a lecture on seizing the Rowan Land.† I'd been bracing myself since it all happened, but during the ensuing damage control, he'd held back. I appreciated that but still dreaded the inevitable. â€Å"Actually,† he said, â€Å"no.† â€Å"No?† I'd started to take a step toward the doorway and froze. He laughed, though there wasn't much humor in it. â€Å"No.† â€Å"But I just thought †¦ well, after last time †¦ You weren't very happy about the Thorn Land †¦Ã¢â‚¬  That small smile faded. â€Å"No. And it's not like I'm happy about this. But the truth is, you did find a – relatively – bloodless way to end all of this. When we were out there, you asked me what other solution could fix things. I didn't have an answer. You did. It's not great †¦ but it didn't kill Katrice or those other people. It didn't get you captured.† He shrugged. â€Å"Not ideal, no, but better than the alternatives.† I leaned back against the wall, still shocked at his reaction. â€Å"If it makes you feel better, it's not like I wanted this either. I wanted to sneak in and out and get Jasmine.† He nodded, but there was a sharp look in his eyes. â€Å"And yet, you brought the crown.† I hadn't mentioned that to him when we first set out to the Rowan Land. â€Å"Her note said she didn't believe I had it! I was hoping waving it around might do something to help us.† He stayed quiet. â€Å"Don't look at me like that! You can't believe I planned to use it.† â€Å"I do believe you.† He approached me and rested his hands on my shoulders. â€Å"And I'll help you in any way you need.† Something inside my chest released, and I leaned into him, taking comfort in his warmth and the security he offered. â€Å"Thank you. I'm definitely going to need you.† Kiyo pressed a kiss to my forehead. â€Å"I'm here.† I felt a small smile pull at my lips, though as with his earlier laughter, I didn't really find the situation funny. â€Å"I suppose if there is a silver lining here, maybe I can do a better job ruling the Rowan Land than she did. Some sort of greater good.† To my surprise, his hold on me stiffened, and he stepped back. The smile he offered me looked tight. â€Å"Maybe.† We went back out to Jasmine, who was still riveted to the TV. The only acknowledgment we got was when I handed her the clothes, and she examined them. â€Å"What's ‘The Clash' mean?† I ignored the blasphemy – and Kiyo's obvious amusement at my pain. â€Å"If you want to shower, everything you'll need is in the bathroom. Towels, shampoo.† That too got her attention. â€Å"A shower †¦ oh, man. I've missed showers.† â€Å"Will you two be okay?† asked Kiyo, all signs of his earlier discomfort gone. â€Å"I need to take care of a few things.† I nodded. â€Å"We're fine. Will you be back soon?† â€Å"As soon as I can.† He kissed me again, this time on my lips. I must have worn another pained expression because he cupped my chin, his brown eyes full of love and compassion. â€Å"It's going to be okay, Eugenie. Everything will be okay.† I nodded once more and watched wistfully as he left. I wanted his arms around me again, to hold me and let me escape this mess. A small part of me wouldn't have minded Dorian's arms either. I sat beside Jasmine, whose attention was back on some reality show. â€Å"He's running off to Maiwenn, you know.† Her gaze didn't move. â€Å"Off to report on what happened.† My ire started to rise at her accusation, except †¦ I had a feeling she was right. Even if there was no more romance between them, he was still devoted to her. The recent developments were going to rock the Otherworld, and she'd want the story straight from him. I wondered how she'd take it; she'd always feared my becoming like my father. â€Å"Probably,† I admitted. I rubbed my eyes. â€Å"God, I'm so exhausted. I feel like I could fall over.† This time Jasmine turned to me. There wasn't exactly sympathy in her face, but something surprisingly close. â€Å"No shit. You just stole a kingdom and took it over.† â€Å"It sounds so ugly when you phrase it that way.† She shrugged and looked back at the TV. â€Å"You'll probably do a better job.† Her words echoed my earlier comment to Kiyo. â€Å"You know,† she added conversationally, â€Å"everyone acts like our dad was such a bastard, like he just wanted more power. I mean, he did, but you know what Aeson told me? He said that Storm King was always talking about how he could do a better job too, that the other monarchs weren't as good. He said he was doing the people a favor.† I froze, unable to respond. That was why Kiyo had reacted the way he did earlier. He'd heard that about Storm King's â€Å"good intentions,† I realized. I'd expressed exactly the same sentiment as my father. Jasmine didn't notice the effect of her words and instead jumped subjects in that easy, short-attention-span way of hers. â€Å"Hey, do you think you could get Wil to come over? I want to see him.† â€Å"Sure,† I murmured automatically. My mind was still lost in her earlier words. â€Å"Sure.† Wil was surprised to hear from me the next morning, more surprised still when I told him the reason I was calling. He said he'd be over in five minutes. Jasmine had asked that he come alone after I'd mentioned he now had a girlfriend. Still, she'd been curious. â€Å"Seriously? What's she like?† I thought back to my one meeting with Wil's ladylove. Once I'd banished the monsters living in their house, she hadn't shut up about conspiracy theories and assorted coverups. â€Å"Exactly like him,† I'd replied to Jasmine. The reunion between brother and sister was strange. They stood there awkwardly, both staring at each other and assessing all the ways they'd changed. Then, with no communication, they hugged each other. Jasmine's face was filled with legitimate emotion, and for once, Wil didn't seem like the crazy, paranoid guy he usually was. â€Å"Are you okay?† he asked her, voice trembling. â€Å"I've missed you so much.† Jasmine swallowed, and I was pretty sure there were tears in her eyes. â€Å"I †¦ I missed you too.† And it was the truth. She'd told me once she didn't care about this world – or about the half brother who'd raised her. But she did. This whole time, despite her Otherworldly plans for domination, she'd always loved him. Things grew increasingly bizarre when it became obvious the two weren't quite sure what to do with each other. Wil didn't chastise her for her absence, and at last, she simply asked if he wanted to hang out and watch TV. I think that was partly because it provided a concrete activity and partly because she'd become obsessed with making up for lost TV time. I kept my distance but couldn't help a small, envious feeling as they sat on the couch. Jasmine leaned her head against her big brother's shoulder, and I became acutely aware of the emptiness in my own family life. I hadn't heard from my mom or Roland since getting the referral to Enrique. The closest I had to any familial connection was those goddamn kingdoms I ruled. Just as the Thorn Land had always called to me, the Rowan Land now did too, leaving such an ache within me that I practically felt nauseous. Rurik had been right. I wouldn't be able to stay away. But first things first. Thinking of Enrique reminded me I was due for an update. Retreating to my bedroom, I dialed his number and hoped he was up this early. â€Å"Miss Markham,† he said after just one ring. Caller ID left no surprises anymore. â€Å"Always a delight.† â€Å"I'm sure. What are you doing with the case right now?† â€Å"Nothing.† â€Å"Nothing?† I exclaimed. Irritation rose within me. I wasn't paying him to sit around, especially after he'd gotten so close. â€Å"Nope,† he said cheerfully. â€Å"It's out of my hands. I found what I needed, proved that Deanna Jones didn't buy the gun. From what I hear, the police are searching Cal Jones's house right now and questioning him. Far be it from me to get in the way of the fine men in blue.† Finally, some good news †¦ well, at least as the case's progress went. It wouldn't be easy on Deanna to learn the truth about her husband. â€Å"And women,† I said. â€Å"There are probably women in blue there too.† â€Å"If you say so.† â€Å"Thanks, Enrique. I really appreciate it. I honestly didn't think it could be done.† â€Å"Don't get all emotional,† he said in that brisk way of his. â€Å"At least not until you see the bill.† We disconnected. Attitude or no, Enrique had been a good call on Roland's part †¦ which once again brought about the sadness over the turn in my parental relationship. Well. Nothing to do for it at the moment, not with all my other problems. And anyway, I had a loose end that could now be wrapped up. Taking out my wand, I closed my eyes and cast a minor summoning spell, calling to Deanna. I had no control over her but she'd responded to my call before – particularly since she was always on edge listening for it. After several minutes and no results, I gave up and sadly suspected she wasn't coming because she already knew the truth. As eager as she'd been to get answers, it wouldn't have surprised me if she'd been following Enrique around while he worked. She might have discovered for herself what her husband had done. If so, I hoped she'd now move on to the Underworld and seek peace, rather than staying restless and sad in this world. There was enough suffering here already. I tried as hard as I could the next couple days to stay away from the Otherworld. Wil visited off and on, and Jasmine and I began doing mundane yet enjoyable activities, like seeing movies and shopping for clothes for her. Tim and Lara often appeared, still in the throes of their love, and Kiyo returned with reports about the Otherworld, reassuring me that my kingdom's control of the Rowan Land was progressing smoothly. And at night, he came to my bed, and I found the return of our fierce sex life went a long way toward taking my mind off my laundry list of problems. But finally, I had to give in. The call to my lands was too strong, and even Kiyo admitted that with my new and fragile hold on the Rowan Land, I needed to visit and connect with it to reinforce our bond. By that point, I needed no urging. My own body was telling me as much. I still felt weak and drained, my dreams haunted by cacti and cherry trees. I took Jasmine with me. Our relationship wasn't quite sound enough yet for me to leave her alone. She drew the line at going to the Rowan Land, however, insisting she would stay in the Thorn Land until my return. I had no problem with that, knowing she was secure there. Kiyo was still going with me, and Shaya caught us before we could leave. â€Å"There's a few things you should probably know,† she said uneasily. Her nervousness was likely due to the fact that I hated being troubled with the day-to-day running of a kingdom – in this case, kingdoms. Something about the fear in her eyes told me she also knew I wouldn't like what she had to say. I sighed. â€Å"Go ahead.† â€Å"I †¦ I've heard from King Dorian a number of times.† Kiyo shifted uncomfortably beside me, and I felt that familiar prickle of anger run down my spine. All the memories of Dorian's lying and betrayal came back to me. It stung all the worse because in the end, he'd gotten exactly what he wanted: the Iron Crown had done its job. He probably wanted me to take still more lands. â€Å"What's he want?† I demanded. â€Å"The war's over. We're no longer in a partnership.† â€Å"Well, that's just it. Since you are – were – allies in the war, he says he deserves some of the spoils of your victory.† â€Å"He †¦ what?† My fury increased. â€Å"He doesn't deserve anything. I was the one who won and used the crown.† She nodded, still looking like she wished she could be anywhere else. â€Å"Yes †¦ but he argues that he was the one who sent you to get the crown. And that his armies lost as many lives as yours.† That last point silenced me. His soldiers had fought with mine. His people's families mourned those casualties as much as mine †¦ and for what? To fight against a slight that had nothing to do with them, not really. I didn't owe Dorian anything, of that I was certain, but I was indebted to his subjects. When I didn't respond, Shaya continued. â€Å"Some of his people are also helping hold the Rowan Land.† â€Å"Oh, are they?† Of course Dorian would have swooped in. â€Å"I never asked for that.† She shook her head. â€Å"Nonetheless, you need it. Many are still having trouble accepting your rule. There's a lot of seething resentment. No violence has broken out yet – but that's largely because of the sizable presence Rurik sent to keep control. Dorian's helping with that.† I'd meditated with the Thorn Land as soon as I'd arrived, making me feel a little better, but the pressure and continued political complications were already draining me. I wasn't meant for this. â€Å"What's he want? Half the kingdom?† â€Å"No. Trade. Tribute. The Rowan Land is a huge food producer, and he wants part of that.† â€Å"That doesn't sound so bad,† I said tentatively. â€Å"I'm guessing he wants it at low, low prices,† said Kiyo, speaking up for the first time. Shaya nodded. â€Å"He does. And he's entitled to it to a certain extent. But his current demands are extreme enough that it could endanger the Rowan Land's economy. Maybe that's not an issue. It all depends on what you want for them.† I thought about the refugees at the gates. What did I want for those people? I wanted them to prosper. I wanted things to return to normal. â€Å"Can you negotiate with him to something in the middle?† I asked Shaya. â€Å"Most likely.† â€Å"Then do it.† She bowed her head in acknowledgment, and I knew that's what she'd already known had to be done. She was simply giving me my dues as queen, going through the motions and reminding everyone that ultimately, I still held the authority around here. When Kiyo and I finally made it to the Rowan Land, I felt the land's relief and welcome. Its energy burned into mine, strengthening me. At the castle, we saw little sign of the Rowan military but plenty of mine and Dorian's. They were stationed everywhere, keeping the order Shaya had told me about. They bowed low when they saw me, their actions mirrored by the kingdom's citizens. Only, Katrice's subjects didn't bow out of respect and deference. There was fear in their eyes, confusion in some, and an obvious show among a few that their actions were forced. Rurik was still in residence, personally overseeing the occupation. I felt secure in his control and listened as he explained what needed to be done next. I understood it only a little better than the economics Shaya had pushed on me, the main point being I'd need a governing body here soon. Picking that staff would be a problem. Shaya was one in a million, but even she couldn't be in two places at once. Seeing my dismay, Rurik hesitantly added that Dorian had offered to provide people for the job. My expression at those words gave Rurik all the answer he needed. The Rowan Land's energy continued to flow into me when I set out to have my meditation session with it. The nature of the connection was similar to what I had with the Thorn Land, but the kingdom's feel was totally different. The Thorn Land was harsh – filled with life, yes, but life that fought fiercely against the elements for survival. The Rowan Land was softer, its life bursting forth easily and radiating through its many trees and plants. â€Å"Eugenie,† said Kiyo, following me out to a small garden behind the castle. â€Å"Look.† I paused and glanced behind me. Where I'd walked, flowers had blossomed, small red ones scattered throughout the grassy path. I knelt down, inhaling their heady scent. â€Å"Why's it happening?† â€Å"You're its ruler. You're giving the land life and energy.† I thought about how being here had made me feel marginally better. â€Å"It's strengthening me too †¦ but this doesn't happen in the Thorn Land. I don't have that kind of effect.† â€Å"Don't you?† he teased, a mischievous smile on his face. â€Å"You make it rain†¦.† A memory came to me of when the Thorn Land had floundered in drought. While connecting with the land, I'd had sex with Kiyo, and the energy from that union had empowered the kingdom, breaking the dry spell and sending much-needed rain that made the people and plants flourish. I smiled back at him. â€Å"Looks like we don't have to worry about that today. This land doesn't need as much help.† He slipped an arm around my waist and pulled me to him, voice husky. â€Å"But imagine the results if we did. Extra credit.† Leaning down, he brought his lips to mine, his tongue pushing into my mouth with a rough passion. I felt my body answer, and for a moment, the offer was tempting. I pictured what it would be like to make love among all this greenery, here in the sunshine. Would a bed of red flowers fill the ground below us? Again †¦ I kind of wanted to find out, but I also wasn't comfortable in this kingdom yet. I didn't want to risk discovery of my sex life, even if it wouldn't be a big deal to the gentry. Reluctantly, I pulled away from him. â€Å"Another time.† After a few more protests, he let me be. I sat on the ground while he waited, closing my eyes and opening myself to the world around me. We are one, I assured the land. I am here. I felt its answer, felt warmth spread through me and lost track of time. When I finished, I was startled at how far the sun had moved across the sky. Kiyo sat on the ground cross-legged, looking at ease as he watched me. â€Å"Crap,† I said, jumping up. â€Å"I'm sorry. I didn't mean to make you wait so long.† He stood as well. â€Å"It's no problem. You needed it. You both needed it.† I knew he was right. I was more energized, and the land felt strong and content. After another check with Rurik, Kiyo and I headed back to the Thorn Land. Here, he parted from me, again to â€Å"take care of a few things.† He assured me he'd be back in Tucson as soon as he could, but I saw the look Jasmine gave me when she overheard. I could guess her thoughts: more reports to Maiwenn. Jasmine was impatient to go to Tucson, but before leaving, I impulsively set out alone to where I'd communed earlier with the Thorn Land. It had been on a distant part of the grounds, one of my favorite places, in the shade of a mesquite tree. Its perfume rivaled that of the Rowan flowers, and around it stood cacti in all shapes and sizes, some of them small and squat and some tall and foreboding like sentries. Almost all of them were blooming. A chill ran down my spine as I stared at the flowers on the cacti. They formed a brilliantly colored perimeter, right around where I'd been meditating, the petals in all shapes and sizes. The flowers were beautiful. Exquisite. And none of them had been there earlier.

Burma Religion (Burma) Essay

Since the Myanmar ancient times, there has been full freedom of worship for followers of Burma religions in Myanmar. So many different religions can be practiced in Myanmar. Buddhism is practiced by almost 90 percent of Myanmar religion Burma’s population, with the Myanmar Theravada Buddhism School being the most prevalent. It has a firm hold in Myanmar’s culture along with an observance of animism, or the worship of ancestors (nat). In Myanmar culture, there are many Myanmar festivals and celebrations held that correlate with nat. Nat also has influence on the practice of Myanmar traditional medicine in Myanmar religion Burma. There are other religions in Myanmar, but they are not as widespread as Buddhism and animism. Some of the beliefs found include Christianity (Baptists) in Myanmar hill areas and Muslims. Christianity is practiced by 5.5 percent of Burmese Myanmar, Islam by 3.8 percent Hinduism by 0.5 percent and Animism by 0.2 percent before respectively in Myanm ar. Myanmar is a predominantly Theravada Buddhist country. Buddhism reached Myanmar around the beginning of the Christian era, mingling with Hinduism (also imported from India) and indigenous animism in Myanmar. The Pyu and Mon kingdoms of the first millennium were Buddhist, but the early Burmese Myanmar peoples were animists. According to Myanmar religion Burma traditional history, Myanmar King Anawrahta of Bagan adopted Buddhism in 1056 and went to war with the Mon kingdom of Thaton in the south of Myanmar country in order to obtain the Buddhist Canon and learned Myanmar monks in Myanmar religion history. The religious Myanmar tradition created at this time, and which continues to the present day in Myanmar, is a syncretalist mix of what might be termed ‘pure’ Buddhism (of the Sri Lankan or Theravada school) with deep-rooted elements of the original animism or nat-worship and even strands of Hinduism and the Mahayana tradition of northern India. Islam reached Myanmar at approximately the same time, but never gained a foothold outside the geographically isolated seaboard running from modern Bangladesh southwards to the delta of the Ayeyarwady (modern Rakhine, known previously to the British as Arakan, and an independent kingdom until the eighteenth century) Myanmar. The colonial period saw a huge influx of Muslim (and Hindu) Indians into Yangon and other Myanmar  cities, and the majority of Yangon’s many mosques and temples owe their origins to these immigrants. Christianity was brought to Myanmar by European missionaries in the 19th century. It made little if any headway among Myanmar Buddhists, but has been widely adopted by non-Buddhists such as the Karen and Kachin in Myanmar. The Chinese contribution to Myanmar’s religious mix has been slight, but several traditional Myanmar Chinese temples were established in Yangon and other Myanmar large cities in the nineteenth century when large-scale Chinese migration was encouraged by the British. Since approximately 1990 this migration has resumed in huge numbers, but the modern Chinese immigrants seem to have little interest in Myanmar religion Burma. Some more isolated indigenous peoples in the more inaccessible parts of Myanmar country still follow traditional animism. The Roman Catholic Church, Myanmar Baptist Convention and the Assemblies of God of Myanmar are the largest Christian denominations in Myanmar. There are no totally reliable demographic statistics form Myanmar, but the following is one estimate of the religious composition of Myanmar country: Buddhists: 87% Animists: 5% Christians: 4.5% Muslims: 4% Hindus: 1.5% Burma Arts Jamie Therese Jainar The culture of Myanmar has been heavily influenced by Buddhism. More recently, British imperialism has influenced aspects of Burmese culture, such as language and education. More recently, British imperialism has influenced aspects of Burmese culture, such as language and education. Its neighbors, particularly India, China, and Thailand, have made major contributions to Myanmar culture. In more  recent times, British colonial rule and westernisation have influenced aspects of Burmese culture, including language and education. Historically, Burmese art and literature was based on Buddhist or Hindu cosmology and myths. In addition to the traditional arts are silk weaving, pottery, tapestry making, gemstone engraving, and gold leaf making. Temple architecture is typically of brick and stucco, and pagodas are often covered with layers of gold leaf while monasteries tend to be built of wood. Although court culture has been extinguished, popular street-level culture is vibrant and thriving. Drama is the mainstay of this culture, and just about any celebration is a good excuse for a pwe (show). Performances may recount Buddhist legends, or be more light-hearted entertainments involving slapstick comedy, dance, ensemble singing or giant puppets. Myanmar music is an integral part of a pwe; it originates from Thai and emphasizes rhythm and melody. Instruments are predominantly percussive and include drums, boat-shaped harps, gongs and bamboo flutes. The toys of Myanmar are not only for the children but also famous in the world, known as the Marionettes (or) Puppets of Myanmar. It’s a combination of Myanmar Art and Culture, together to show the inner expressions of the Myanmar people. A. The Prehistoric Period – c. 1100 BC to 200 BC The Pre historic Period in Burma is known from a limited number of excavations that were carried out in selected rock shelters, caves and other sites along the middle course of the Irrawaddy River. Since Burma even today is sparsely populated, it would not be surprising to find that early cultures in Burma developed in isolation. However, the artifacts uncovered in these digs resemble those in other parts of Southeast Asia indicating that there was meaningful contact over wide areas at a very early date, and the arts in Burma were not isolated even at this early time. This pattern of intra-area contact continued into the later historical periods. Since there are no written records for this early period, we know little about religious practice. However, since the artifacts that have been discovered conform to those used in small-scale societies for animist rituals, it might be presupposed that these early societies practiced a type of Animism. Therefore, Animism, and artifacts associated with its practice, will be discussed as a bridge between this most remote period and contemporary  animist art forms. B. The Pre-Pagan Period – Mon and Pyu Urbanism – c. 2nd BC – 8 AD During the Pre-Pagan Period there is ample evidence that the lowland peoples in Burma adopted ideas from India as indicated by a few standing structures, numerous excavated foundations, and a wide array of artifacts. These materials were produced for worship in Animism and Hinduism as well as Mahayanna and Theravada Buddhism. The first cities appear throughout central Burma and were directly dependent on extensive irrigation systems. Thus begins the parmountcy of the central region of Burma that continues until the present. The cities occur in well-planned forms that are a combination of indigenous and Indian concepts. Within these cities, the first buildings in non-perishable materials were constructed. These brick and mortar buildings were all used for religious purposes whereas secular buildings, even palaces, continued to be made of perishable materials until the modern era. This dichotomy between the type of material used for construction and the use of the building generally continued through all later developmental periods. Also, at this time, a particular interest develops for two types of religious structures – the Buddhist stupa and the Buddhist temple. Brick foundations of what were most probably the first monasteries are dated to this period. Although the number of images from the Pre-Pagan Period is limited, the diversity of styles and subject matter is generally broader than in later periods. The Mon and Pyu languages are written using alphabets and concepts adopted from India. A Burmese calendar was later created that begins with the fall of the Pyu dynasty in 836 AD. C. The Pagan Period – 11th to 13th centuries Classic forms emerged during the Pagan Period for many aspects of Burmese culture, including the economic, political, religious, social, and artistic. These forms were the models used by later Burmese dynasties to create new but related forms, often through slightly modifing their content. Classic architectural forms emerged as embodied in the Shwezigon Stupa and the Ananda Temple that were repeatedly copied by later donors. The styles of sculpture from the Pagan Period were also periodically revived. Theravada Buddhism became the preferred faith and thereafter remained the predominant Burmese religion. The first examples of figurative painting occur on temple walls and employ the Pala style of India and Nepal. Although Pagan ceased  to be the political capital of Burma in the 13th century, the city continued to be a respected religious center and many later monarchs returned to Pagan to endow new foundations or refurbish old ones. D. The Post Pagan Period -14th to 20th centuries After the decline of Pagan, Burma fragmented into a number of small kingdoms that looked back to Pagan for validation and for artistic inspiration. None of these kingdoms rivaled the earlier period in art and architectural accomplishments and all can be seen as â€Å"Pagan writ small†. Pagan buildings were proudly copied, but often with significant modifications. The stupa became the most favored religious building and temples were rarely built. Wooden monasteries constructed on a raised wooden platform largely replaced the brick and stucco monasteries of Pagan. A number of Burmese styles arose, particularly in sculpture, as a result of fewer contacts with India due to the Muslim invasions there and the Muslim destruction of Buddhist religious sites. Burmese styles of painting develop and in the nineteenth century borrow pictorial devices from the West. The Mandalay Style that arose during the latter half of the Post Pagan Period became dominant in central Burma and has continued until the present as the preferred style in Burmese art.

Cerca and Other Related Spanish Words Indicating Closeness

The words and phrase cerca, cercano, and cerca de are commonly used in Spanish to indicate proximity or closeness in location, time, number, or degree. Common translations include by, near, about, nearby, and close to. Using Cerca De The most common of these is cerca de, which functions as a preposition. The prepositional phrases formed using cerca de can function as several parts of speech, particularly nouns, adjectives, and adverbs. Cerca de 12 millones de personas serà ¡n vacunadas contra la fiebre amarilla. (About 12 million people will be vaccinated against yellow fever. The first six words of the Spanish sentence function as a noun and form the subject.)Hay muchos hoteles cerca de Disney World. (There are many hotels by Disney World. The final four words form an adjectival phrase describing hoteles.)Vamos a necesitar cerca de 200 voluntarios. (We are going to need about 200 volunteers. The final four words function as a noun and form the object of necesitar.)Comemos cerca de ocho veces al dà ­a. (We eat about eight times per day. The words following comemos function as an adverb to explain comemos.)Quiero estar cerca de ti siempre. (I want to always be close to you.)Los activistas dicen que Cataluà ±a està ¡ cerca de la abolicià ³n de la tauromaquia. (The activists say Catalonia is close to bringing an end to bullfighting.)Despliega Colombia 22 batallones cerca del là ­mite con Venezuela. (Colombia is deploying 22 battalions near the border with Venezuela.)Hay una buena probabilidad de que veamos una estabilizacià ³n de los precios cerca de febrero o marzo. (Theres a good chance well see a stabilization of prices around February or March.) Using Cerca as an Adverb Cerca by itself (without being followed by de) functions as an adverb. Note that estar, one of the verbs meaning to be, is typically modified by an adverb rather than an adjective as to be usually is in English. So estar cerca is used to say that something is near as in the first two examples. El fin del mundo està ¡ cerca. (The end of the world is near.)El triunfo està ¡ cerca. (Victory is near.)Hay cuatro tranvà ­as que pasan cerca. (There are four streetcars that pass nearby.)Tan cerca y a la misma vez tan lejos. (So close, and yet so far away.)El asteroide pasarà ¡ tan cerca que podremos verlo. (The asteroid will pass so close well be able to see it.) Using Cercano as an Adjective The adjective form is cercano. As an adjective, it must agree with the noun it refers to in number and gender. In contrast, the adverb cerca doesnt change form depending on the words around it. Tenemos una casa cercana al aeropuerto. (We have a house near the airport.)Descubre tus cinco amigos mà ¡s cercanos en Facebook. (Find your five closest friends on Facebook.)El futuro (aà ºn no cercano) està ¡ en la computacià ³n molecular. The future (but not the near future) is in molecular computing.Los padres deben inscribir a sus hijos en la escuela mà ¡s cercana a su domicilio. (Parents should enroll their children in the school nearest to their home.) Other Words Related to Cerca A few related words have other meanings: The verb cercar typically means to surround or to enclose: Los estudiantes cercaron las oficinas. (The students surrounded the offices.)The verb acercar usually means to get close to or to approach. Las nià ±as acercaron la rampa de acceso. (The girls approached the access ramp.)The noun la cerca typically refers to a fence or wall. El concepto de la cerca electrificada fue descrita por primera vez por Mark Twain. (The concept of an electric fence was described for the first time by Mark Twain.)The phrase acerca de usually means about in the sense of concerning: Hablaban acerca de nosotros. (They were talking about us.) Etymology of Cerca and Related Words The words related to cerca come from the Latin verb circÄ re, which meant to go around. The most closely related word in English is circa, a Latin-derived term used in formal writing to indicate that that a number or time period is an approximation. English words more distantly related include circum- words such as circumference and circumnavigate, which are circunferencia and circunnavigar in Spanish, respectively. Key Takeaways Cerca de is used as a preposition to form phrases that can function as nouns, adjectives, or adverbs.Cerca is used with estar and other verbs as an adverb.Cercano is used as an adjective that must agree with the noun it modifies.