The Hunters: Moonsong Chapter Twenty-Six

â€Å"Are you sure you don't want us to cal your parents, miss?† The campus security officer's voice was gruff but kind, and his eyes were worried. For a second, Meredith let herself picture having the kind of parents he must be imagining: ones who would swoop in to rescue their daughter, wrap her up and take her home until the horrible images of her friend's death faded. Her parents would just tel her to get on with the job. Tel her that any other reaction was a failure. If she let herself be weak, more people would die. More so because Samantha had been a hunter, from a family of hunters, like Meredith. Meredith knew exactly what her father would have said if she had cal ed him. â€Å"Let this be a lesson to you. You are never safe.† â€Å"I'l be okay,† she told the security guard. â€Å"My roommates are upstairs.† He let her go, watching her climb the stairs with a distressed expression. â€Å"Don't worry, miss,† he cal ed. â€Å"The police wil get this guy.† Meredith bit back her first reply, which was that he seemed to be putting a lot of faith in a police force that had yet to find any clues as to the whereabouts of the missing people or to solve Christopher's murder. He was only trying to comfort her. She nodded to him and gave a little wave. She hadn't been any more successful than the police, not even with Samantha's help. She hadn't been trying hard enough, had been too distracted by the new place, the new people. Why now? Meredith wondered suddenly. It hadn't occurred to her before, but this was the first death, attack, or disappearance that took place in a dorm room instead of out on the quad or paths of the campus. Whatever this was, it came after Samantha specifical y. Meredith remembered the dark figure she chased away after it attacked a girl, a girl who said she didn't remember anything. Meredith recal ed the flash of pale hair as the figure turned away. Did Samantha die because they got too close to the kil er? Her parents were right. No one was ever safe. She needed to work harder, needed to get on with the job and fol ow up on every lead. Upstairs, Bonnie's bed was empty. Elena looked up from where she was lying, curled up on her bed. Part of Meredith noted that Elena's face was wet with tears and knew that usual y she would have dropped everything to comfort her friend, but now she had to focus on finding Samantha's kil er. Meredith crossed to her own closet, opened it, and pul ed out a heavy black satchel and the case for her hunter's stave. â€Å"Where's Bonnie?† she asked, tossing the satchel onto her bed and unbuckling it. â€Å"She left before I got up,† Elena answered, her voice shaky. â€Å"I think she had a study group this morning. Meredith, what's going on?† Meredith flipped the satchel open and began to pul out her knives and throwing stars. â€Å"What's going on?† Elena asked again, more insistently, her eyes wide. â€Å"Samantha's dead,† Meredith said, testing the edge of a knife against her thumb. â€Å"She was murdered in her bed by whatever's been stalking this campus, and we need to stop it.† The knife could be sharper – Meredith had been letting her weapons maintenance slide – and she dug in the bag for a whetstone. â€Å"What?† Elena said. â€Å"Oh, no, oh, Meredith, I'm so sorry.† Tears began to run down her face again, and Meredith looked over at her, holding out the bag with the stave in it. â€Å"There's a smal black box in my desk with little bottles of different poison extracts inside it,† she said. â€Å"Wolfsbane, vervain, snake venoms. We don't know what we're dealing with exactly, so you'd better fil the hypodermics with a variety of things. Be careful,† she added. Elena's mouth dropped open, and then, after a few seconds, she closed it firmly and nodded, wiping her cheeks with the backs of her hands. Meredith knew that her message – mourn later, act now – had been received and that Elena, as always, would work with her. Elena put the stave on her bed and found the box of poisons in Meredith's desk. Meredith watched as Elena figured out how to fil the tiny hypodermics inset in the ironwood of the stave, her steady fingers pul ing them out and working them cautiously open. Once she was sure Elena knew what she was doing, Meredith went back to sharpening her knife. â€Å"They must have come after Samantha on purpose. She wasn't a chance victim,† Meredith said, her eyes on the knife as she drew it rhythmical y against the whetstone. â€Å"I think we need to assume that whoever this is knows we're hunting him, and that therefore we're in danger.† She shuddered, remembering her friend's body. â€Å"Samantha's death was brutal.† â€Å"A car tried to run me and Damon down last night,† Elena said. â€Å"We had been trying to investigate something weird in the library, but I don't know if that's why. I couldn't get a look at the driver.† Meredith paused in her knife sharpening. â€Å"I told you that Samantha and I chased away someone attacking a girl on campus,† she said thoughtful y, â€Å"but I didn't tel you one thing, because I wasn't sure. I'm stil not sure.† She told Elena about her impressions of the black-clad figure, including the momentary impression of paleness below the hoodie, of almost white hair. Elena frowned, her fingers faltering on the staff. â€Å"Zander?† she asked. They both looked at Bonnie's unmade bed. â€Å"She real y likes him,† Meredith said slowly. â€Å"Wouldn't she know if there was something wrong with him? You know†¦Ã¢â‚¬  She made a vague gesture around her head, trying to indicate Bonnie's history of visions. â€Å"We can't count on that,† Elena said, frowning. â€Å"And she doesn't remember the things she sees. I don't think he's right for Bonnie,† she continued. â€Å"He's so – I mean, he's good-looking, and friendly, but he seems off somehow, doesn't he? And his friends are jerks. I know it's a long way from having terrible friends to being dangerous enough to do something like this, but I don't trust him.† â€Å"Can you ask Stefan to watch him?† Meredith asked. â€Å"I know you're taking a break from dating, but this is important, and a vampire would be the best one to keep an eye on him.† Stefan looked so sad the other night, she thought distantly. Why shouldn't Elena cal him? Life was short. She felt the blade of the knife against her thumb again. Better. Putting the sharpened knife down, she reached for another. Elena wasn't answering, and Meredith looked up to see her staring hard at the stave, her mouth trembling. â€Å"I – Stefan isn't talking to me,† she said in a little burst. â€Å"I don't think – I don't know if he'd help us.† She closed her mouth firmly, clearly not wanting to talk about it. â€Å"Oh,† Meredith said. It was hard to imagine Stefan not doing what Elena wanted, but it was also clear that Elena didn't want to ask him. â€Å"Should I cal Damon?† she suggested reluctantly. The older vampire was a pain, and she didn't real y trust him, but he was certainly good at being sneaky. Elena sucked in a breath and then nodded briskly, her mouth set. â€Å"No, I'l cal him,† she said. â€Å"I'l ask Damon to investigate Zander.† Meredith sighed and leaned back against the wal , letting the knife drop onto her bed. Suddenly, she was terribly tired. Waiting for Samantha in the gym that morning seemed like a mil ion years ago, but it stil wasn't even lunchtime. She and Elena both looked at Bonnie's bed again. â€Å"We have to talk to her about Zander, don't we?† Elena asked quietly. â€Å"We have to ask her whether he was with her al last night. And we have to warn her.† Meredith nodded and closed her eyes, letting her head rest against the coolness of the wal , then opened them again. Tired as she was, she knew the images of Samantha's death would come back to her if she let herself pause for even a moment. She didn't have time to rest, not while the kil er was out there. â€Å"She's not going to be happy about it.†

Discrimination Worksheet Essay

†¢ What is discrimination? How is discrimination different from prejudice and stereotyping? Discrimination is unfair treatment to different categories of people based on many things including race, religion, culture, orientation, and so on. Prejudice is, in my terms, judging someone without actually knowing anything about them. Stereotyping is very similar to prejudice but it is widely known groups that people are placed in like jock or nerd. Discrimination is different because you are acting on the hatred you have for people instead of just thinking about it. For example, it is the difference between thinking about killing someone and actually doing it. Discrimination is probably the most hurtful because you are being open about it to someone instead of thinking it to yourself. †¢ What are the causes of discrimination? Many things can cause discrimination. The main thing, I would say, is it is a learned behavior. This means these people who discriminate were probably raised to feel this way towards a certain group of people. What you learn growing up can stay with you for the rest of your life. Here you are a defenseless child who knows nothing but are told to hate a certain group of people, you are going to listen because you were raised to. Then, when you’re older, you will automatically discriminate against this group because you were told to. There is discrimination against people of other races because they have a different skin color which makes them â€Å"different.† There is discrimination against gay people because we don’t understand why they â€Å"choose† to be that way. These are just a couple examples of what causes discrimination. †¢ How is discrimination faced by one identity group (race, ethnicity, religious beliefs, gender, sexual orientation, age, or disability) the same as discrimination faced by another? How are they different? I think discrimination is faced by all groups the same in one way, they are all getting treated unfairly because of their race, ethnicity, religion, etc. I don’t think there is a single person in life, even a white male, who has not experienced some form of discrimination in their lifetime. However, other than that one fact, I think everyone faces discrimination differently. People of different races deal with being called a lot of names. Also, people with different religions get made fun of for what they believe. Women receive a lot of negativity when they try to move up in a company because â€Å"the man† is supposed to. Gay men and women are frequently told they are going to Hell and God doesn’t approve. The funny this is, most gay people I know believe in God and go to church regularly! Discrimination is faced by many different groups in very different ways.

How do I learn best Essay

How do I learn best? Cal state University How do I learn best? Simply defined, your learning style is the way you tend to learn best. Learning styles do not gauge a person’s abilities or intelligence, but they can explain why some tasks may seem easier than others. According to the VARK system, five learning styles exist: visual learning style, auditory learning style, reading and writing learning style, kinesthetic learning style and multimodal learning style. Visual learners use graphic presentations like charts, diagrams, and graphs to understand information. Aural learners rely on discussions, recordings and lectures to process information. Kinesthetic learners learn best when they can put concepts that they are learning into actions or activities for which they rely on videos and demonstrations. Majority of learners fall under the multimodal strategy of learning. Multimodal study strategy is a learning method which utilizes various sensory modalities of a learner. Utilization of multimodal strategy â€Å"has expanded the ways we acq uire information and understand concepts.†(â€Å"Position Statement on Multimodal Literacies,† n.d., para. 13) Multimodal strategy combines print, images, animation, speech, and sound as its style. (â€Å"Position Statement on Multimodal Literacies,† n.d., para. 15) The Multimodal Study strategy allows for switching between various styles, that is, visual, aural, read/write or kinesthetic, for the purposes of better communication and learning. The more varied ways a person learns something, the more truly that person understands that concept, (Lazear, 2008) gains a deeper understanding of the subject and retains the information longer. In utilizing the multimodal structure of education, the educator can accommodate use of various tools like visual graphics, documentaries and interactive modules to supplement a lecture. This helps in reinforcing the material being taught. Utilizing methods that stimulate different senses facilitates learning. (Heady, 2010, p. 247) Multimodal learning is more effective than unimodal learning. When different senses are combined such as visual with auditory, higher-order learning occurs. (Metiri Group, 2008, p. 14). However, this also has a negative aspect. It’s  important for the educator to create a balance between various modalities. Frequent switching between different modalities can cause â€Å"overload† of information and confuse the learner. (Maier, n.d., para. 3) Learne rs may lose focus and have difficulty understanding. People with multimodal learning style may often â€Å"switch† to an inappropriate mode that will negatively impact their learning capability. So it is imperative for multimodal learners to know how and when to switch from one modality to another to stay focused and enhance their learning process. Read/Write study strategy works for many learners. The read/write learners prefer visual material presented in a written format. In this category, the learner intakes the information by making notes, which include lists and headings, organizing visual graphics into written statements. The learner utilizes resources like dictionaries, textbooks and, manuals. After gathering all information the learner proceeds to make a package for learning. This is done by writing and reading one’s notes multiple times. For many learners this strategy works for them as writing what you read makes you go over information again which also serves as a revision. Often breaking down what you read into your own words makes you remember things more vividly. However, the read/write style is considered a traditional style of learning. Studies suggest that avid offline readers are not the best online readers and vice versa. (â€Å"Reading Online,† n.d., para. 4) With the onset of distant learning, such as online programs and e-learning formats, t he read/write style learners will have to accommodate new methods into their learning pattern and that’s where being a multimodal study strategy style learner can come in handy. One should learn from peers how to utilize a different study strategy and accommodate their style into one’s own style of learning. It is important to recognize your preferred learning strategies and the identified strategies for your learning style. Combining the two can help the learner become more proficient by utilizing various senses simultaneously. It is important to know that some concepts are best understood using various modalities or a different study strategy. At the same time learners should also recognize that being a Multimodal learner can help as it can reduce their learning and understanding time. By putting extra effort one can recognize and use the best modalities that work in understanding a subject. No single learning style is better than the other. Every individual learns differently. It is important to know which style suits you. It may take time and effort on the learner’s part to conclude which style aids in their learning best but once known, your strategy of learning will empower you with best learning abilities contributing to your success. References Lazear, D. (2008). â€Å"Multi-Modal† Learning by David Lazear. Retrieved from http://www.davidlazeargroup.com/free_articles/multi-modal.html . (n.d.). Retrieved from http://www.readwritethink.org/professional-development/strategy-guides/reading-online-30096.html Heady, S. A. (2010). Health Education. In C. L. Edelman, & C. L. Mandle (Eds.), Health Promotion Throughout the Life Span (7 ed., pp. 243-258). St. Louis, Missouri: Mosby Elsevier. Maier, C. (n.d.). Multimodal Teaching Strategies. Retrieved from http://www.ehow.com/info_12049345_multimodal-teaching-strategies.html Metiri Group. (2008). Multimodal Learning Through Media: What the Research Says. Retrieved from http://www.cisco.com/web/strategy/docs/education/Multimodal-Learning-Through-Media.pdf NCTE Position Statement. (n.d.). Retrieved from http://www.ncte.org/positions/statements/multimodalliteracies

VOIP security (information technology) Essay Example | Topics and Well Written Essays - 750 words

VOIP security (information technology) - Essay Example In most of the cases the people don’t know that someone is between them and they believe that they are talking in a secure private network. (Ransome & John W, 2005) The attacker controls the entire conversation and intercepts all the messages then injects new ones. This the reason that we should not give any personal information to each other using VoIP networks because it is vulnerable to man in the middle attack. VoIP networks are also vulnerable to Phreaking attacks. Phreaking is the subculture activity of people we study and then experiment with telecommunication systems such as the public telephone systems. Today when telephone systems have become computerized this word is closely related to computer hacking. (Endler & Mark D, 2007) In a VoIP network the hackers alters different frequencies to get hold of the call. The attackers can manipulate the entire phone system. The use of Phreaking began when automatic switches were used in the telephone systems. VoIP networks are also vulnerable to vishing. It’s another term for VoIP Phishing. It is basically a criminal practice which uses social engineering over a telephone network. It can use the features used by VoIP networks to gain access to personal information of anyone for the purpose of reward. (Porter, 2006) The attacker makes a call and pretends to be a representative of a trust worthy organization such as your bank to gain access to your personal bank details. To avoid this kind of attack you should never give any private or confidential information through a telephone network. This is the reason that trusted companies like PayPal and other banks never ask for your personal information through emails and automated phone calls. (Porter, 2006) VoIP Spam is the repeated dialing of unwanted pre recorded phone calls with the help of VoIP features. This attack is

The History of Blood Gangs in Los Angeles Essay

The History of Blood Gangs in Los Angeles - Essay Example The locals often feel that the immigrants and the minorities are looting their job opportunities and destroying the White dominated American culture and their national identity. In short, both the minorities and the majorities in America are looking suspiciously at each other which resulted in the formation of violent gangs for fighting against the opposite groups. The Bloods are one such African American gang formed in Los Angeles in 1972 mainly to fight against another African American Gang; The Crips. This paper analyses the history of Blood gangs in Los Angeles. As mentioned earlier, The Bloods gang was formed in 1972 Los Angeles, California in 1972 and it is active even now. Even though, it was founded in Los Angeles, currently it is operating across America. Murder, drug trafficking, robbery etc are the major criminal activities of this gang. Even though, Crips was the major enemy group of Bloods, they also fight against other criminal groups such as Folk Nation, Surinos etc. T he formation of Bloods can be attributed to some severe conflicts and differences occurred in the Crips gang about the nature of their attack. Majority of the Crips gang members made no segregation while attacking others whereas some of the Crips members were against the attacking of innocent people. The Crips gang was the prominent violent gang in America before the formation of The Bloods. Crips was formed in the 1960’s for conducting robbery and drug trafficking. In 1972, a group of Crips gang consisting of around 20 members attacked a small group of innocent young men for robbing their wallets and leather jackets. An innocent young man called Robert Ballou was killed in this attack, even though he was not a member of any other gangs. The killing of Robert Ballou has created lot of conflicts in the Crips gang about the objectives of the Gang. Some of the gang members (Piru Street Crisps) argued that killing of innocent people cannot be justified while others argued that no segregation is necessary while conducting their missions. Piru Street Crips with the help of Leuders Park Hustlers and some of the other enemy groups of Crips such as The Brims called a meeting and discussed the strategies to counter the threats of The Crips and the necessities of forming another gang to counter the threats from common enemy; The Crips. The meeting decided to select a new flag in red color for the new gang formed and named the new gang as The Bloods (Bloods Gang Knowledge, n. d, p.1). â€Å"Investigative reports in 1991 placed Crips or Bloods in 32 States and 113 cities† (Walker, 2011). As per the current statistics, no American state is free from the activities of the Blood gang. In different states in America, the Blood gang operates in different sets and names; however, the word, Blood is a part of their gang name everywhere. Some of the Blood sets have members from even female community. The Blood do not have a common or national leader even though diffe rent sets of Blood have regional leadership. The regional leadership or the set leadership is often appointed based on the experience and the severity of the crime committed by the set members. Set members are often referred as soldiers. â€Å"By 1980, there were 30,000 gangs members in Los Angeles County,

Learning Styles Essay Example | Topics and Well Written Essays - 250 words

Learning Styles - Essay Example I think that everyone should know the way they learn. However, if an individual does not know how they learn they may find it a struggle to learn. They may be trying to learn the wrong way they may make them become frustrated and give up. When I was in high school I was not a good student. I received c’s and d’s. I was trying but l did not have anyone to show me how to learn so I gave up. It was not until I went to collage that I learned how to learn. Now I love to learn and I try to learn from different sources (LeFever, 2003). In taking the learning inventory I have found that there are few techniques that I have not tried; such as using graphics, tables, and spreadsheets to organize material, walk back and forth, and reading out loud. I would also like to try using things in my home and on the street to memory things. Throughout, my collage learning experiment I have learned not to give up. If I cannot learn in one way there are always ten other ways to try to learn the material (LeFever,

Locate an image of the future that was developed before 1990 Essay

Locate an image of the future that was developed before 1990 - Essay Example Orwell’s vision, written in 1948, originally pertained to some future indeterminate time, but the publishers thought to use a more catchy title and reversed the last two digits of the year of writing. The vision truly conformed with the two postulates proposed by James Dator: first, that ‘the future cannot be studied, because the future does not exist’; and second, that ‘any useful idea about the future should appear to be ridiculous from today’s point of view.’ (NRC, 2010, p.31). That a see-all-know-all government did not exist in 1948 was apparent because the enabling technology was not yet available. It was also considered extremely unlikely, even outright ridiculous in the post-war Western democracies, since 1984 was considered little more than ‘a [part of the] mythology of our culture’ (Chatfield, 1975, p.947). I interviewed my high school literature teacher, who at 77 years could recall the exuberance of the post-war era. After we won the war, he said, there was a fierce pride in our freedoms as inalienable and incontestable, so the thought that people will tolerate a â€Å"Big Brother† was ludicrous. It was possible, though, that 1984’s image of a totalitarian society was suggested by the rise of socialist states and the threat of communism. Unlike my teacher, I feel Orwell’s society is possible, since the technology is already available and the governments of the world are already encroaching on human rights. Images of 1984 as construed in the fifties, and the updated counterpart images evoking the same are shown below. Orwell’s vision is, as Dator’s theory states, just one of many possible ‘futures’ – pertaining to the possibility that the threat of communism shall triumph over America’s status quo; it is at best a ‘what-if,’ allowing for a ‘what-if-not.’ How the choice made among alternatives is therefore crucial. The perceived alternative futures may possibly turn into

Analytical Essay Example | Topics and Well Written Essays - 500 words

Analytical - Essay Example hen he famously remarked, ‘privacy is dead.’ This statement was made in response to the protest of Facebook users about the decreased privacy features of Facebook (Popkin, 2010). Zuckerberg would later apologize for such comments and would later relent to demands of users on the establishment of protective measures for their privacy. Even with these measures in place however, so much private information are still being made available and accessible through the internet (Lipschultz, 2008). Accessing websites often require the entry of email addresses and these email addresses are often sold to advertisers who then send spam to the electronic mails (Angwin, 2010). Many scams also gain access to these email addresses and send bogus mail which attempt to convince the user to give up their names, Social Security Numbers, Credit card numbers, bank accounts, birthdays, addresses, phone numbers, and similar personal information. Once this information is gained, credit card phish ing and skimming are carried out, often charging thousands into user’s credit cards and sometimes cleaning out their bank accounts (Angwin, 2010). Despite its numerous merits, the use of the World Wide Web as it is commonly known also has its negative repercussions. The internet, through the social networking sites and online economic transactions, carries a lot of information, both private and public (Angwin, 2010). People however are still eager to use it despite its negative implications in regard to privacy. It has become an indispensable part of their lives (Hoffman, Novak, and Ventakesh, 2004). The World Wide Web is a universal trend and within it carries vital private information about people all over the world. There is no disbelief that the internet has to an immense deal changed the lives of people but what about its negative side on privacy matters? The ever increasing exchange and storage of personal information on the internet seems to have largely been compromised

The emergency management plan Case Study Example | Topics and Well Written Essays - 1000 words

The emergency management plan - Case Study Example In addition, it should contact health care systems in other areas to inform them of possible relocation to their site. The GIS should be able to help identify the locations that are both near and safe for relocation (US Fire Administration, 2011). During a widespread disaster, deployment of multiple ICPs allows the situation to be handled by knowledgeable and adept respondents. For example, criminal situations are handled by the police, injuries are attended to by medical personnel, and fire or threat to property are responded by the fire department (Leander ISD, 2011). Each facility should have their own emergency management plan acting as an independent ICP. The EOC, in turn, should have a detailed description of each facility uploaded to its GIS (US Fire Administration, 2011). This facilitates the EOC decide on which particular facilities need quick assistance based on what the facility possesses and what the emergency calls for. For example, after receiving information from the D irector’s office, the hospital must implement developed plans to ready the facility once storm comes. Through its commander, the hospital director, a certain group of personnel is to stay indoors unless otherwise directed. This facility has determined to be self-sustainment for a minimum of 96-hours without community assistance. While the hospital staff and other affected facility stay indoors, the EOC should get a list of supplies available to the possibly relocated individuals from the Nuitrition and Food Service of the staff that can be deployed before disaster strikes. Beforehand, this should be stored close to an area usually hit by disasters, as determined through GIS, for easy access and transfer (US Fire Administration, 2011). If an evacuation order is received from the Director’s office, the EOC will initiate relocation of patients and personnel. ICPs, in turn, should provide daily situation reports during and after disaster. Once the disaster is over, the EOC , through the ICPs, should initiate recovery by returning to functional facilities and building new infrastructures. For example, the police is in charge of maintaining community safety and protection of limited supplies. Aside from radio communications, the EOC will also establish an ICP to maintain a website for staff, patients, and family members to receive information before, during, and after the storm through the Internet. The use of the Internet has been a common alternative form of communication during disaster (University of Texas, 2012). However, since telephone, radio and Internet may be out of service during such situations efficient transfer of information through verbal communication and wtitten memo is necessary (GOI-UNDP, 2011). Training for the efficient means to communicate through these means is needed. Bomb Threat Plan Preparation from such threat shall also include training of personnel to record exact wording of a threat, a caller’s indecisive or contrad ictory answers to questions asked, and the caller’s voice description, which will aid the Director in

Azerbaijani-Armenian Conflict Essay Example for Free

Azerbaijani-Armenian Conflict Essay When owing to their strategic and geopolitical situation Azerbaijani khanates got involved into the stratagem of fight which was led by Russia, Iran and the Ottoman empire for the spheres of influence some Azerbaijani entities were forced to conclude vassal agreements in order to defend their interests. Thus, under the treaty of 1805 the independent Azerbaijani khanate of Karabagh was placed under Russian overlordship. As a result of Russian-Iranian war of 1804-1813 and on the basis of the peace treaties of Gulistan and Turkmanchay, the Karabakh khanate together with Erivan and Nakhchevan khanates was included into the Russian Empire . It was exactly in that period when Armenians started to move to the region of Nagorny Karabakh in Azerbaijan which was inhabited mainly by the Azerbaijanis and the descendants of the ancient Albanians. This fact was proved by the famous Russian diplomat and playwright A. S. Griboyedov. Later, in 1836, after the second mass resettlement of Armenians in 1828-1829, the Russian authorities abolished Albanian Christian patriarchate and donated its property to the Armenian Church. After that when the western region of former Albania – the region of Karabakh lost its statehood and the church lost its independence, the local Albanian population was subjected to Gregorianization (Armenization) . After the proclamation of the Azerbaijani Democratic Republic- the first democratic state in the muslim East on May 28,1918, one of the first moves of its government was the cession of the city of Erivan (Yerevan) to the Republic of Armenia which though proclaimed its independence didn’t have its own land. In that period Azerbaijan’s foreign policy was oriented towards the development of friendly and good-neighbourly relations with Armenia. Unfortunately, nurturing annexing plans the Dashnak government of Armenia made claims for Nakhchevan, Zangezur and Karabakh hich formed a part of the Azerbaijani state, though the Armenian minority of Karabakh took a decision at their Congress in 1919 to remain within the Republic of Azerbaijan . Armenia’s claims to this territory caused conflict and led to a murderous war with Azerbaijan in 1918-1920. Azerbaijan’s independence was violated after the invasion of the XI Red Army of Soviet Russia that proclaimed the Azerb aijan Soviet Socialist Republic on April 28, 1920. In 1922 the Azerbaijan SSR formed a part of the USSR, within which the Republic’s independence was of a formal character. In response to the territorial claims of the Armenian SSR at its session on July 5, 1921 the Caucasian bureau of the CC of the RCP (b) rendered a decision to leave Nagorny Karabakh within the Azerbaijan SSR , considering it primordial Azerbaijani territory. At the same time taking into account the interests of the local Armenian population the government of Azerbaijan was proposed to grant broad autonomy to Nagorny Karabakh. On July 7, 1923 the Central Executive Committee of Azerbaijan issued a decree â€Å"On the formation of the autonomous region of Nagorny Karabakh†. Thus issuing this norm-setting act and taking into account the interests of its citizens of Armenian nationality the government of the Azerbaijan SSR formed an autonomy on the territory of Azerbaijan. At the same time, 300 thousand compact community of Azerbaijanis living in Armenia were refused to get even cultural autonomy both by the central government of the USSR and the government of the Armenian SSR. It infringed on their rights and finally resulted in their repeated deportations and dramatic forced eviction from the territory of Armenia in this century, including more than 200. 000 people in 1988-1989. Chronology of the conflict since 1988. The history of the second in the XX century Armenian-Azerbaijani armed conflict started in February 1988 when the session of the regional Soviet of the Nagorno-Karabakh Autonomous Region (NKAR) of the Azerbaijan SSR took a illegal decision about the withdrawal from Azerbaijan and joining Armenia. The tragedy that overstepped the line of the local confrontation and transformed into one of the most prolonged and murderous conflicts in post-war Europe is not based on confessionalism or ethnic factor. Its roots lie in the expansionism and the policy of territorial aggression the aim of which is to extend the territory of one state by means of armed annexation and forcible seizure of a part of the territory of another sovereign state, member of the United Nations, OSCE and other international organizations. Anticonstitutional actions of the separatist groups in the region of Nagorny Karabakh which were supported and monitored from outside and which contradicted the international law and the current soviet legislation were a prologue to the wide-spread armed aggression against Azerbaijan. Starting with the unapproved meetings, strikes and actions of disobedience, the Republic of Armenia passed to the formation of unconstitutional power structures in the region of Nagorny Karabakh in Azerbaijan . Militarized units and a large amount of weapons and ammunition were sent to Azerbaijan and bridgehead for committing armed aggression against Azerbaijan was formed. At the end of 1991- the beginning of 1992 full scale military operations started in the zone of Armenian Azerbaijani conflict. During the military operations in the region of Nagorny Karabakh Armenian military units used sophisticated weapons and in February 1992 they managed to capture the city of Khojali where they brutally killed about 800 civilians including old people, women and children and in may 1992 they occupied the region of Shusha. After that the military operations overstepped the limits of the region and spread inland of Azerbaijan and to the Armenian –Azerbaijani border , including the zone of Nakhchevan . During the period of war 7 more regions of Azerbaijan beside Nagorny Karabakh were occupied. Thus, as a result of aggression against the Republic of Azerbaijan more than 17. 000 sq. km of land have been occupied, that makes 20% of the whole territory of the country , more than 18. 000 people have been killed, more than 50. 00 have been wounded and have become invalids, more than 900 settlements, 100 thousand buildings, more than 1 thousand enterprises, more than 600 schools and educational establishments, 250 medical institutions have been robbed and ruined. For the country with the population of 7,5 mln people the number of displaced persons became disastrous – more than 800. 000 people and almost 200. 000 refugees from Armenia. Humanitarian situation. Following the ethnic purges Azerbaijan faced a grave humanitarian situation. A great number of refugees and displaced persons were placed in tent camps, schools and hostels . In spite of great relief efforts they are menaced by colds and epidemics because of the low level of living conditions. The presence of children and old-aged people exacerbate the problem. Chronology of negotiations. International mediation on the settlement of the conflict started in 1992 in the framework of the so-called OSCE Minsk Group process which is the only forum on the formation of the comprehensive model for the settlement of Armenian- Azerbaijani conflict. The OSCE Minsk Group has been formed to take a political decision concerning this problem. It is a forum for the preparation of Minsk Conference. Following the military operations and the seizure of Azerbaijani cities, the UN Security Council adopted resolutions Nr 822, 853, 854, 884 which provide that Armenian military units should be withdrawn from the territory of Azerbaijan immediately and unconditionally, and the refugees and displaced persons should be able to return home. The main milestones in the negotiations were OSCE Budapest and Lisbon Summits. The OSCE Budapest Summit of 1994 took a decision to form an institute of co-chairmen of Minsk conference and entrust them with the duty â€Å"to conduct negotiations in order to conclude political agreement on the termination of the armed conflict (Great political agreement), the realization of which will eliminate the main consequences of the armed conflict for all sides and will permit to call Minsk conference†. Thus, Budapest Summit determined the two-phase structure of the settlement process: 1. the first stage – elimination of the consequences of the armed conflict; it means total liberation of all occupied territories and return of all displaced persons to their permanent places of living; 2. the second stage – comprehensive peaceful settlement will be achieved following Minsk conference. Budapest Summit also reached a decision on conducting OCSE peacekeeping operation after concluding the political agreement. Following Budapest Summit the co-chairmen (Russia-Finland) organized and conducted 16 rounds of talks and numerous consultations with the participants of the conflict. In that period of time they reconciled about 75% of the text of the draft of the Agreement and its Addenda. However, as far as the matters of principle are concerned – total liberation of all occupied territories including Shusha and Lachin regions, security for all the participants of the conflict and the withdrawal of the Armenian armed forces from the territory of Azerbaijan – the agreement hasn’t been reached. In his statement at Lisbon Summit in 1996 the president of the OSCE, set up three principles for the settlement of Armenian-Azerbaijani conflict. They are: territorial integrity of the Republic of Armenia and the Republic of Azerbaijan. legal status of Nagorny Karabakh determined in the agreement and based on the self-determination which grants Nagorny Karabakh the highest degree of self-government within Azerbaijan. security guarantees to Nagorny Karabakh and all its population including mutual obligations to observe the settlement provisions by all parties. These principles were supported by 53 OSCE member states, except Armenia. In November 1996 Armenia unilaterally broke off direct consultations between the Presidential Advisers of Armenia and Azerbaijan. After Lisbon Summit and the establishment of the institution of triple Co-chairmanship (Russia-France-USA) the only one round of talks held in April 1997 was open-ended. In June-September 1997 the Co-chairmanship prepared and brought before the parties a new document which specified a two-stage settlement of the conflict according to the following scheme: the first stage – the liberation of the 6 regions occupied during the conflict outside the former NKAR (except Lachin region), return the civilians to their homes and reconstruction of the main communications in the region; the second stage – the settlement of the dispute around Lachin and Shusha regions and adoption of the main principles for the status of Nagorno-Karabakh region. The complete comprehensive settlement of the conflict including the Agreement on the self-government status of Nagorny Karabakh within Azerbaijan will be reached at Minsk conference. In September 1997 Azerbaijan officially informed the Co-chairmanship of the adoption of the document as a basis for the subsequent negotiations. In October 1997 in Strasbourg the Presidents of Azerbaijan and Armenia made a joint statement about their readiness to start negotiations on the basis of the proposals made by the Co-chairmen. In December 1997 in Copenhagen the session of the Ministers for Foreign Affairs OSCE circulated the Report of the Co-chairmen which stressed the need to continue the efforts aimed at the settlement of the conflict on the basis of Lisbon principles and the proposals of the Co-chairmanship. On May 13-17, 1998 during the visit of the Co-chairmen to the region, Armenia officially declared the recall of the consent of the former President of Armenia to the proposals on the phased settlement and spoke for the â€Å"package† settlement without any preconditions. Armenia strongly objects to the principles of Lisbon Summit and seeks the discussion of the status of Nagorny Karabakh as an independent state. On April 2, 1999, a meeting of the presidents of Azerbaijan and Armenia during the CIS Summit in Moscow was held at which an agreement was reached on undertaking a series of meetings for discussing the problems of the peaceful settlement of Armenian-Azerbaijani conflict. An exchange of views and positions of the parties was continues at the meetings of the presidents on April 24 in Washington, on August 16 and 22 in Geneva, on September 10 in Yalta and on October 11 in the village of Sadarak. During the meetings an agreement was reached on the consultations between MFA and MoD of Azerbaijan and Armenia on the problems of enforcement of the cease-fire rejime, confidence-building measures, procedures of preventing and settlement of the border incidents, as well as the development of the agreed basis for the resumption of the negotiations process within the framework of the OSCE Minsk Group. As an implementation of the agreement meetings and consultations of defence ministers (September 14 and October 11) and of foreign ministers (Seprtember 10, September 30 and October 12) of Azerbaijan and Armenia were held. On September 18, 1999, during the visit of the OSCE Chairman-in-Office K. Vollebaek to Baku it was declared that the meetings and consultations of the presidents of Azerbaijan and Armenia did not substitute the OSCE Minsk process and the Co-Chairmen of the OSCE Minsk Group was called to speed up their activities and make a new proposal acceptable to both parties. On November 18-19, 1999, in the Final Document of the OSCE Istanbul Summit and in the report of the OSCE Chairman-in-Office it was once again underlined that the Minsk Group was the most suitable ormat for the settlement of the Nagorno Karabakh problem, the continuation of the dialogue of two presidents which is to complement the Minsk process was welcomed, and the parties were called to resume as soon as possible the negotiations on the conflict settlement. The European Security Charter was adopted at the OSCE Istanbul Summit. It is a legally-binding document that confirms the OSCE principles and norms and the resulting com mitments of the states on the observance of the sovereignty and territorial integrity. On December 13-15, 1999, the first visit of new Co-Chairmen of the OSCE Minsk Group to the region was held. The Co-Chairmen of the Minsk Group declared that they would begin the work on new proposals that would be based on the elements on which the agreement had been reached at the meetings of the presidents of Azerbaijan and Armenia. In its actiities on the settlement of the conflict the Co-Chairmanship of the OSCE Minsk Group will pay a considerable attention to the economic development of the region. On this purpose the Co-Chairmanship of the OSCE Minsk Group expressed their intention to appeal to the world financial institutions, public and non-governmental organizations to send experts to the region in order to carry out the works on estimating the costs of the reconstruction of the region. On January 24, 2000, during the Summit of the CIS member-states in Moscow a separate meeting of the presidents of Azerbaijan and Armenia, and on January 25 a quadripartite meeting with the participation of presidents of Azerbaijan, Armenia, Georgia and the Acting President of the Russian Federation V. Putin were held. Consultations between presidents of Azerbaijan and Armenia were resumde during the meetings and it was declared that the policy of the Four in the region will be based on the principles of the international law and, first of all, on the absolute acknowledgement of the principle of territorial integrity of the sovereign states. On January 28, 2000, at the World Economic Forum in Davos the consultations between presidents of Azerbaijan and Armenia on searching the ways of peacefull settlement of the conflict. The foreign ministers of the two countries took part in the meeting. On July 20, 2000, during the Summit of the CIS member-states in Moscow a quadripartite meeting with the participation of the presidents of Azerbaijan, Armenia, Georgia and the Russian Federation was held. The questions of peaceful settlement of conflicts in South Caucasus, the problem of consolidation of regional security, including the cooperation in the struggle against international terrorism as well as in humanitarian and other fields. The text of joint statement signed as a result of the meeting of three presidents was also circulated. The statement says that the sides expressed their adherence to the continuation of meetings in this format, welcomed the initiative of the world community and international organisations, which assist the acceleration of settlement of conflicts in South Caucasus. Heads of states agreed that such meetings will be held not less than two times a year and as a rule will be held during CIS summits. On July 2-5, 2000, the visit by the Co-Chairmen of the OSCE Minsk Group to the region was held. In their activities on the settlement of the conflict a great attention was paid to the economic development of the region. With this aim the Co-Chairmen of the OSCE Minsk Group appealed to the world financial institutes, social non-governmental organisations to send experts to the region to estimate the possibilities of its economic reconstruction. During the visit, the Co-Chairmen of the OSCE Minsk Group made a statement that they would search the methods of modifying the plan of the Karabakh conflict settlement. On November 30, 2000 in Minsk during the Summit of the heads of the countries of CIS the bilateral meeting of the President of Azerbaijan H. Aliyev and of Armenia R. Kocharyan took place. After the ending of the meeting the President of Azerbaijan Heydar Aliyev declared that he was satisfied on the whole with last negotiations. The President H. Aliyev justified his satisfaction by unofficial feature of the meeting but that the Presidents of these two countries are in the process of the search of the ways of the solution of Nagorniy Karabakh problem. As the President of Armenia R. Kocharyan noticed in his turn, the agreement about the intensification of the meetings was achieved at the meeting. On January 25, 2001 in Paris negotiations of the Presidents of Armenia and Azerbaijan Robert Kocharyan and Heydar Aliyev in the presence of the President of Republic of France Jacques Chiraq. In the briefing after the negotiations, which took place in Paris in Yelisey Palace in the presence of the President of the Republic of France Jacques Chiraq, the President of Armenia Robert Kocharyan noticed, that the complete solution of the problem was maybe achieved at the attraction to the negotiations of the representatives of Nagorniy Karabakh. The President of Azerbaijan Heydar Aliyev said in his turn that as soon as we come to something concrete at the bilateral negotiations with the leader of Armenia, perhaps the third part may appear . Both Presidents characterized their bilateral negotiations in Paris as rather positive, having informed, that they outlined the plan of the following meeting in the very near future. May 31, 2001 At the CIS Summit in Minsk the trilateral meeting among President of Azerbaijan Heydar Aliyev, President of Armenia Robert Kocharyan and President of Russia Vladimir Putin was held. During the meeting the three presidents discussed the problem of the peaceful settlement of Armenian-Azerbaijani, Nagorno-Karabakh conflict. August 1, 2001 At the informal Summit of the CIS countries in Sochi President of Azerbaijan Heydar Aliyev and President of Armenia Robert Kocharyan held a bilateral meeting. During the meeting they had a wide discussion on the problem of the peaceful settlement of Armenian-Azerbaijani conflict. Currently the Co-Chairs are pursuing their objective to present a compromise settlement plan to the conflict based on the principles of international law. Arms supplies to Armenia. Illegal supplies of Russian arms to Armenia from 1993 till 1994 including 84 tanks T-72, 50 CIV, 32 operational-tactical missiles P-17 capable of a range of 300 km and capable of carrying nuclear warheads as well as other arms amounted to 1 billion US dollars cause Azerbaijan a lot of trouble. These supplies violate the rules of international law and the principles of peaceful settlement of Armenian-Azerbaijani conflict. Such illegal actions contradict UN Security Council resolution 853, the Statement of the President of the Security Council of August 18, 1993 and the decisions of the OSCE High-ranking Officials Committee of February 28 and March 14, 1992 which demand that the military supplies to the states involved in the conflict should be stopped, since they facilitate the escalation of the conflict and the maintenance of the occupation of Azerbaijani territories. Illegal supplies also contradict the provisions of the Agreement on Conventional Forces in Europe. Ceasefire violation. It has been four years since the agreement on ceasefire was reached on May 12, 1994. However, in the last years provocative activities of the Armenian military units being stationed along the contact line have assumed an impudent character pursuing an aim to force Azerbaijan to start a new spiral of military operations. It should be noted that Armenia has violated the agreement on ceasefire 1421 times since May 1994. Release of prisoners of war. The work connected with the release of the prisoners of war and hostages is being continued through the mediation of ICRC. In the period from 1993 till May 2004 as a result of the interchange between the countries, 357 people were released – 102 Armenians and 255 Azerbaijanis. At the same time according to the MNS of the Republic of Azerbaijan there are still more than 800 Azerbaijanis in Armenia and the region of Nagorny Karabakh.

Basketball History and Rules

Basketball History and Rules In 1891 a simple game was invented that changed the world. Basketball is a athletic sport usually played on an indoor court where two teams of five each attempt to score by shooting the basketball into one of two baskets at each end of the court. The team who scores the most baskets wins the game. Because of its continuous action and frequent scoring basketball is one of the most popular spectator sports in the world. Basketball can be played outdoors as well, it was invented to serve as an exciting indoor game for the winter months and to be played with less contact than football. It quickly became a spectator sport. Now basketball attracts larger audiences than ever especially in the United States, South America, and Europe. Basketball has a long, rich history dating back to the late 19th century when the hoop was first invented. Basketball was invented in December 1891 by James Naismith.ÂÂ   He introduced the game when he was a teacher at the Young Mens Christian Association Training School in Springfield, Massachusetts.ÂÂ   He came up with the game when his superior told him to think of a fun game for indoor winter play. The game involved parts of American football, soccer, and hockey, and the first ball used was a soccer ball. Teams had nine players and the goals were wooden peach baskets fixed to the walls. After the peach basket it was replaced by a metal rim and a net but the net was closed at the bottom.ÂÂ   Teams of five became standard by 1897-1898. The game rapidly spread around the United States and Canada it wasnt until the early 1940s when it reached other parts of the world. U.S. servicemen in World War II popularized the sport in many other countries. A number of U.S. colleges adopted the game between 1893 and 1895. In 1934 the first college games were staged in New York Citys Madison Square Garden and college basketball began to attract more and more interest. By the 1950s basketball had become a major college sport paving the way for a growth of interest in professional basketball where the BAA basketball association of america was organised in June 1946. The first pro league the National Basketball League was formed in 1898. This league only lasted five years before being shut down its demise spawned a number of lesser organized leagues throughout the United States. Another league that tried to spring up was the ABL american basketball league started by Josepn Carr in 1925. This league ultimately failed leading to the merge of the BAA and NBL creating todays NBA. In 1949 two different leagues the National Basketball League and the Basketball Association of America merged to create the National Basketball Association. One of the first and greatest pro teams was the Original Celtics organized about 1915 in New York City. They played as many as 150 games a season and dominated basketball until 1936 when more teams entered the league. The Boston Celtics, led by their center Bill Russell dominated the NBA from the late 1950s through the 1960s. Wilt Chamberlain a center for the Los Angeles Lakers was another leading player during the era his battles with Russell were eagerly anticipated by NBA fans around the world. Kareem Abdul-Jabbar also a center came into the spotlight during the 1970s. Jabbar perfected his famous sky hook shot while playing for the Los Angeles Lakers and dominated the opposition.The Harlem Globetrotters were founded in 1927 as a exhibition team this is a rare non competitive team that specializes in amusin fans and ball handling. The NBA suffered a drop in popularity during the late 1970s but was resurrected through the growing popularity of its most prominent stars. Larry Bird of the Boston Celtics and Magic Johnson of the Los Angeles Lakers are credited with creating excitement and bringing people into the league in the 1980s through their superior skill and decade long rivalry. During the 1980s Michael Jordan of the Chicago Bulls rose to stardom and the Bulls dominated the NBA during the 1990s. A new generation of basketball stars started to rise including Shaquille ONeal of the Orlando Magic and Larry Johnson of the Charlotte Hornets helped the NBAs growth in popularity. The european basketball league started in 1893 when the first game was played at a YMCA in Paris. European players have changed how the way basketball is played. Toni Kukoc the first established Euro player and one of the best euro players of all time. They have been known to be some of the best shooters in basketball. They are also known as pesky defenders who use their very effective soccer heritage to their advantage. Basketball has become so big in Europe that they have started up their own league called the euro league. Its possible that the game has become so popular for the fact that it can be played by yourself. A lot of kids in Europe and even adults find themselves alone and they are able to hone their skills by themselves. Basketball is the second most popular team sport in the world but the Europeans have taken to it. They have some of the best teams and players in the world The equipment used in basketball has pretty much been the same forever. The ball is round with a leather casing. The ball is about 75cm around and weighs around 20oz. The home team is responsible for these things the clock, time-out watch, device for displaying to players and spectators how much time is left on the 30-seconds rule known as the shot clock, an official score sheet, scoreboard visible to spectators and players, markers displaying the numbers 1 to 5 for use by the scorer to indicate how many fouls a player commits, and two team-foul markers which are red and placed on the scorers table to indicate a seventh-player foul by a team. The clothing has changed over time but has also stayed the same at the same time. Players of each team should wear the same outfits which must not blend with the opposing team. Each player needs wear a numbered shirt and no players on the same team should wear the same number. Players numbers vary but are never above 50. Loose-fitting shorts for mobility, and sleeveless jerseys are the standard clothing. Basketball shoes should be rubber-soled and with protected ankle supports although these are not necessary. Back when the NBA first started the jerseys were sleeveless and the shorts were short, very short. As time passed the team names changed along with the jerseys. The shorts became longer and are now about knee length and most of the jerseys are the same except some now have sleeves. Sleeved jerseys are not the most popular in the NBA with stars like Lebron James who ripped his sleeves off mid game because they were in the way. With things how they are now i think this is how things will stay for good. The rules of the game are simple but there are some things that can complicated. Professional, college, and high school games are similar except in length. Professional games are 48 minutes long, divided into quarters, college games are 40 minutes, played in halves and high school games are 32 minutes, broken into quarte rs. If the game is tied at the end or regulation the game goes into overtime which usually lasts 3 to 5 minutes. The ball is moved down the court toward the basket by passing or dribbling. The team with the ball is called the offense. The team without the ball is called the defense. They try to steal the ball, contest shots, steal and deflect passes, and get rebounds. When a team makes a basket they score two points if it is behind the three point line it is worth three points and the ball goes to the other team. A free throw is worth one point free throws are awarded to a team after a certain number of fouls have been committed in a half and/or the type of foul committed. Fouling a shooter always results in two free throws being awarded the shooter but depends upon where he was when he shot. If he was beyond the three-point line then the shooter gets three shots. Other types of fouls do not result in free throws being awarded until a certain number have accumulated during a half. O nce that number is reached, then the player who was fouled is awarded a 1-and-1 opportunity. If he makes his first free throw, he gets to attempt a second. If he misses the first shot, the ball is live on the rebound. Fouls are a big and important part of the game personal fouls include things like Hitting,Pushing,Slapping,Holding, or Illegal pick/screen(unknown) this isÂÂ   when an offensive player is moving. When an offensive player sticks out a limb and makes physical contact with a defender in an attempt to block the path of the defender. If a person is fouled when shooting the ball they will be given two free throws. If they are fouled shooting a three point shot they will be given three free throws. If the team has committed more than seven foules you will be awarded a one and one at the free throw line. A one and one is where if you make the first free throw then you shoot a second free throw but if you miss the first you do not get to shoot the second one. There are als o foules like charging and blocking as will as the worst ones, technical and flagrant fouls. Violations on offence are things like travelling, carrying, double dribble, and backcourt violation. On offence there are five people on the court at a time for one team the positions are guard, forward, and center. The guards hare usually little and handle the ball. The forwards stay on the wing and shoot the are usually a little bigger and physical. Then the centers are the big boys who stay down low and get rebounds and blocks, they are some of the tallest and most talented players in the world. From 1891 to now the game has changed quite a bit but it will continue to be one of the most popular sports in the world. Works Cited The rules of basketball.Breakthroughbasketball.com.Web.2017.10 Feb.2017. Chambers, Callum.European Basketball:A Developing History.BleacherReport.com.18 June 2009.Web.10 Feb.2017. History of basketball.www.customessaymeister.com.web.2017.10 Feb.2017. Eitel, Joseph.The Basketball Hoop:A history.livestrong.com.Web.10 Feb.2017. History of Basketball Leagues.allaboutbasketball.us.2011.Web.10 Feb.2017. Hiskey, Daven.The Origin Of Basketball.todayifoundout.com.20 Jan 2012.Web.10 Feb.2017. NBA History.NBAhoopsonline.com.2017.Web.10 Feb.2017. In 1891 a simple game was created that changed the world. What basketball is. How it is played Popularity Why its played III. The history of basketball When it was invented Who invented it Why it was invented First pro team History of the BAA History of the NBA IV. Rules How long games are How big the courts are How is it played V. Equipment and Clothing The ball Shoes Uniforms Compression sleeves

Limited Liability Corporations: Advantages and Disadvantages

Limited Liability Corporations: Advantages and Disadvantages INTRODUCTION Definition of a limited liability corporation (LLC) This paper will first commence by giving the exact meaning of a limited liability corporation. A limited liability corporation (LLC) is the usual incorrect name used instead of a limited liability company. Therefore the limited liability company and the limited liability company both refer to the same thing. Following the clarification made above it is therefore correct to say that a limited liability company (corporation) is a legally known business institution that gives a limited type of liability to its members (owners). It must be remembered that the limited liability corporation as it is known is not a corporation but is also a kind of association that is unincorporated. The only existing feature that is similar between a limited liability corporation (company) and a corporation is that both have or give their owners limited liabilities. The LLC bears the flexibility advantage over the normal corporation. In order to further simplify the definition of an LLC; it is a business entity that has both the qualities of a partnership type of business and a corporation (Mancuso, 2007). The Internal revenue service authority has realized that the LLC are very popular due to their flexibility. The owners of these LLCs are also known as members and these members could range from individual to corporations, foreign institutions and even other LLCs.the American LLCs have an unlimited number of maximum members. Its also true as regulated by the IRS that certain business institutions cannot be LLCs these institutions include:- Banks Insurance companies Nonprofit organizations History of limited liability corporations (LLC) This type of business has been in existence for a while now and it has been adopted in many parts of the world, this type of business is also protected and bound by law in the many different countries. There operations might be slightly different but the main principles that govern their running remain the same (Shenkman, Weiner Taback, 2003). The different history stories will give a clear a picture of how the LLCs operate in the different countries and their governing principles. This paper will look at the history of LLCs in the United States of America. History of LLCs in the United States of America The LLCs in the United States were as a result of inspirations from a German business organization, the business organization is known as the GmbH.The American LLCs also got their inspirations from the business model of many Latin American countries also known as the Lamitadas (Wood, 2000). The history of the LLCs in America is quiet interesting with the LLCs making their first appearance in the year 1977 in a state called the Wyoming. The Wyoming state had come up with a Limited liability Company act for an oil company, three years later there was a ruling by the Internal Revenue Service (IRS) and a private letter was issued to the LLC Company that was formed under the Wyoming LLC act. The letter had stated that the IRS would treat the LLC under the Wyoming LLC act as a partnership for the purposes of Federal Tax (Humphreys, 1998). The IRS would later propose legislations that would deny all business enterprises (that had owners whose liabilities were limited) the partnership classification, further complicating matters for the LLCs. Many American states introduced the LLC act in the year 1988 due to the uncertainties that were arising due to the tax issue that were facing the LLCs. This is because the IRS in that year did pass a revenue ruling that finally accepted the Wyoming type of LLC companies formed under the Wyoming LLC act as partnerships for tax related purposes. Every state had installed an LLC act by the year 1996 and in that same year a body called the National Conference of Commissioners on Uniform State Laws worked to adopt the Uniform Limited Liability Company act. This act was then revised in the year 2006. Facts about taxation of LLCS There are a few facts about the Taxation of LLCs that must be noted, these facts include the regulation and guide lines that have been issued by the IRS to give direction on the system of taxation for the LLC owners. The guidelines also highlight the type of tax returns to be filed and how to file the tax returns. The following are some of the guidelines given by the IRS For single owned LLCs For the purposes of filing a federal tax return, it is a common practice by the IRS to ignore the fact that the business entity is an LLC. This step is only meant for the taxation process and the business entity is still legally recognized as an LLC. There are two categories of reporting the income and expenses. The first category is for those LLCs that are owned by individuals and the IRS expects the LLCs income and expense to be reported on the form 1040, schedule C, E or F. In situations where the only member of the LLC is a corporation then the LLCs income and expenses must be reported on the corporations return which is form 1120 or 1120S (www.irs.gov) Taxation for LLCs with multiple owners These types of LLCs usually file a partnership return which is done in the form 1065 (www.irs.gov) Employment taxes All LLCs must meet their employment tax requirements as stipulated by the IRS, it is therefore a fact that all the LLC employees are subject to withholding tax. The LLCs must also file form W-2 and form 1099 upon request. The issue of self employment is also captured by the IRS and it is a requirement that the LLCs must file the schedules C or F where the owners are subject to self employment taxes on their earnings. In situations where the LLCs file for the partnership returns then the members must pay taxes on their share of partnership earnings (www.irs.gov) There is a special rule that applies in a situation where the LLC has operating losses, and this rule also limits the amount of deductions because of the owners Limited liabilities for the LLC debts. Advantages of an LLC Tax flexibility The LLCs usually enjoy a degree or room to choose in what category to be taxed i.e. the LLCs can either choose to be taxed as a sole proprietor, corporation or even as partnerships. The owners liabilities are limited Depending on the legislation of a given country the owners usually enjoy a degree of protection against Liability for the debts of the LLC, this would depend on the laws that govern the LLC in that particular country. Reduced Administrative Work The LLCs usually enjoy a much more reduced level of paper work and also administrative works compared to the corporations meaning that they would incur less costs by reducing their administrative works. No double taxation The LLCs are normally taxed once unless they choose otherwise for example if they decide to be taxed as the(C) corporations No taxation at LLC level According to the tax category in which the LLCs are placed they are usually only taxed from the individual level, this means that the owners of the LLCS are the ones who are taxed but the LLCS are not taxed as the company. Separate entity Some laws to provide or state that the LLCs are different entities from the individuals, hence if an individual or owner is affected in any way by the law then this does not affect the company or if the company is involved in a legal suit then this does not affect the owners of the company. According to Shenkman, Weiner and Taback (2003), the other advantage of the LLCs is that the owners can usually retain the gains of the company as capital gains or even better as income that is foreign sourced meaning that the LLC is able to maintain the character of its income this only happens in cases where the LLC has chosen not to be taxed as a corporation. Easy setting up of the LLC It is quiet possible to set up the LLC in some states of America because it only requires one person to be involved (physically). Assigning of membership interests When it comes to the LLCs it is possible to assign the membership interests; the economic advantage brought about by the interests can be separated and even assigned, this gives the assignee the benefits that result from distribution. These listed advantages that are enjoyed by the owners are most appreciated and the owners are keen to work within the confines of the Law. The owners have particularly been keen on the tax flexibility of the LLCs as stipulated by most laws, thus the owners can enjoy a far much reduced burden of taxes that are levied thus they enjoy significant profit margins (www.irs.gov). The fact that most laws recognize the LLCs as separate entities it is easy for the owners not to be victimized incase of a Legal tussle between the company and any other entity. With proper and strategic utilization of the advantages the owners can be able to maximize their business potential and have a competitive advantage in the business market. The disadvantages of LLCs Lack of definite title of authority One of the major challenges facing the LLC is the fact that the LLC as a business entity lacks a definite title of the designated authority that can enter into an agreement or a contract on the behalf of the LLC for example the title used by LLC include President, Chief executive officer, partner and managing director. Threat of being treated as a disregarded entity Since the LLCs are a new a concept and the many states apparently do not really recognize the LLCs but instead view them as sole proprietorship incases where it is owned by an individual or as partnership incases where it is run by a group. This means that the LLCs lose the advantage and instead their liabilities become unlimited. The third disadvantage is that in a situation where the LLC is outside the American jurisdiction then there is a greater possibility for the LLC to be treated as a corporate therefore stripping it of the advantages it enjoys as the LLC. The fact that the LLCs structures not properly understood by many is a clear indicator that its reception is also limited among the greater public. The LLC also does not have a board of Directors. In some situations where the LLCs are just starting the members are usually required by creditors to personally guarantee the loans on the behalf of the company, this directly implies that the members or owners become directly liable for the debts incurred by the company. Difficulty in raising capital This may occur due to the fact that the general operating structure of the LLCs is not understood well by the investors; hence they are more relaxed to invest their money simply because they do not have the hopes of making profits through the Initial public offer (Mancuso, 2007). There is also a possibility of the owners of the LLC getting into trouble for not having an operating agreement; this is possible mainly due to the fact that there is no legal requiring for the members to have one. How the disadvantages affect the company Some of the above disadvantages greatly affect the company, starting by the increased inability to raise capital; when this occurs or when a company is unable to attract the required number if investors to help it raise capital the operation costs of the company become difficult to meet, secondly without the optimum amount of capital the company becomes unable to meet optimally its set out objectives and it then even becomes difficult for this particular company to even expand. The lack of a definite title authority to enter into agreement might make the potential business partners to enter into any binding business agreement for fear of losing out by either entering into an agreement with a company representative who does not have the authority to legally enter into a binding agreement, meaning the company might lose out on many business opportunities (Humphreys, 1998). The issue of jurisdiction and taxation issues might be unfair to the company and in turn hurt the company profits in the long run, this is mainly because of the fact that the US LLCs might be considered as corporate for tax purposes which should not be the case thus they will lose more revenue through the taxes levied on them. Another thing that could really hurt the company is the fact that some creditors demanding that the owners guarantee loans that have been taken for the LLC,this not only strips the owners of their right to limited liabilities but also limits the capacity or the amount of credit that can be taken for the LLC for one simple reason and that is the fact that the individuals might have a limited capacity to guarantee the loans compared to if the LLC took the loan as separate entity (Humphreys, 1998). The fact that the LLCs are not really recognized in many states and that incase of an individual the LLC is only recognized as a sole proprietorship does actually limit its extent of operations and also exposes it to liabilities that face the sole proprietorship as a business entity. Operational tax issues At the state level The operational tax issues might not have guidance at the state level simply because different states do have there different laws and guidelines event though the laws are harmonized there are those states that would differently treat the issue of operational tax. Self Employment There are two aspects to this operation tax. The first aspect is the LLCs category of filing namely C and F This mostly requires that the members file their self employment taxes on their earning. The filing of partnership returns Here there is a general requirement that the owners must pay tax from their share of partnership earnings. Passive activity This usually limits the owners or members on the amount of loss that they are able to deduct References Cody, T., Hopkins, D.A., Perlman, L.A. (2007). Guide to Limited Liability Companies. (9th ed.). Boston: CCH. Humphreys, T.A. (1998). Limited liability companies. Sydney: Law Journal Press. Mancuso, A. (2007). Form Your Own Limited Liability Company. (5th ed.). Edinburgh: Nolo. Mancuso, A. (2007). Your Limited Liability Company: An Operating Manual. (5th ed.). Edinburgh: Nolo. Shenkman, M.M., Weiner, S., Taback, I. (2003). Starting a Limited Liability Company. (2nd ed.). New York: John Wiley and Sons. â€Å"The American Recovery and Reinvestment Act of 2009: Information Center.† Retrieved August 24, 2009 from http://www.irs.gov/newsroom/article/0,,id=204335,00.html?portlet=6 Wood, R.W. (2000). Limited liability companies: formation, operation, and conversion. (2nd ed.). Atlanta: Aspen Publishers Online.

My favorate stock :: essays research papers

Stock name: ADVANCED NEUROMODULATION SYSTEMS INC. Stock symbol: AISI.O SECTOR: Healthcare INDUSTRY: Medical Equipment & Supplies Overview Advanced Neuromodulation Systems, Inc. (ANSI), designs, develops, manufactures and markets advanced implantable neuromodulation devices that improve the quality of life for people suffering from chronic pain. Neuromodulation devices include implantable neurostimulation devices, which deliver electric current directly to targeted nerves, and implantable drug pumps, which deliver small, precisely controlled doses of drugs directly to targeted sites within the body. GROWTH RATES   Ã‚  Ã‚  Ã‚  Ã‚  1 Year  Ã‚  Ã‚  Ã‚  Ã‚  3 Years  Ã‚  Ã‚  Ã‚  Ã‚  5 Years Sales %  Ã‚  Ã‚  Ã‚  Ã‚  32.57  Ã‚  Ã‚  Ã‚  Ã‚  47.12  Ã‚  Ã‚  Ã‚  Ã‚  27.54 EPS %  Ã‚  Ã‚  Ã‚  Ã‚  33.80  Ã‚  Ã‚  Ã‚  Ã‚  103.45  Ã‚  Ã‚  Ã‚  Ã‚  15.06 Dividend %  Ã‚  Ã‚  Ã‚  Ã‚  NM  Ã‚  Ã‚  Ã‚  Ã‚  NM  Ã‚  Ã‚  Ã‚  Ã‚  NM REVENUE Quarters  Ã‚  Ã‚  Ã‚  Ã‚  2001  Ã‚  Ã‚  Ã‚  Ã‚  2002  Ã‚  Ã‚  Ã‚  Ã‚  2003  Ã‚  Ã‚  Ã‚  Ã‚  2004 MAR  Ã‚  Ã‚  Ã‚  Ã‚  8,341  Ã‚  Ã‚  Ã‚  Ã‚  11,473  Ã‚  Ã‚  Ã‚  Ã‚  19,671  Ã‚  Ã‚  Ã‚  Ã‚  26,633 JUN  Ã‚  Ã‚  Ã‚  Ã‚  9,205  Ã‚  Ã‚  Ã‚  Ã‚  13,423  Ã‚  Ã‚  Ã‚  Ã‚  22,324  Ã‚  Ã‚  Ã‚  Ã‚  30,488 SEP  Ã‚  Ã‚  Ã‚  Ã‚  9,900  Ã‚  Ã‚  Ã‚  Ã‚  14,328  Ã‚  Ã‚  Ã‚  Ã‚  23,419  Ã‚  Ã‚  Ã‚  Ã‚  31,330 DEC  Ã‚  Ã‚  Ã‚  Ã‚  10,470  Ã‚  Ã‚  Ã‚  Ã‚  18,148  Ã‚  Ã‚  Ã‚  Ã‚  25,668  Ã‚  Ã‚  Ã‚  Ã‚  32,293 Totals  Ã‚  Ã‚  Ã‚  Ã‚  37,916  Ã‚  Ã‚  Ã‚  Ã‚  57,372  Ã‚  Ã‚  Ã‚  Ã‚  91,082  Ã‚  Ã‚  Ã‚  Ã‚  120,744 Note: Units in Thousands of U.S. Dollars EARNINGS PER SHARE Quarters  Ã‚  Ã‚  Ã‚  Ã‚  2001  Ã‚  Ã‚  Ã‚  Ã‚  2002  Ã‚  Ã‚  Ã‚  Ã‚  2003  Ã‚  Ã‚  Ã‚  Ã‚  2004 MAR  Ã‚  Ã‚  Ã‚  Ã‚  0.000  Ã‚  Ã‚  Ã‚  Ã‚  0.053  Ã‚  Ã‚  Ã‚  Ã‚  0.133  Ã‚  Ã‚  Ã‚  Ã‚  0.190 JUN  Ã‚  Ã‚  Ã‚  Ã‚  0.027  Ã‚  Ã‚  Ã‚  Ã‚  0.090  Ã‚  Ã‚  Ã‚  Ã‚  0.140  Ã‚  Ã‚  Ã‚  Ã‚  0.210 SEP  Ã‚  Ã‚  Ã‚  Ã‚  0.033  Ã‚  Ã‚  Ã‚  Ã‚  0.100  Ã‚  Ã‚  Ã‚  Ã‚  0.190  Ã‚  Ã‚  Ã‚  Ã‚  0.230 DEC  Ã‚  Ã‚  Ã‚  Ã‚  0.047  Ã‚  Ã‚  Ã‚  Ã‚  0.127  Ã‚  Ã‚  Ã‚  Ã‚  0.180  Ã‚  Ã‚  Ã‚  Ã‚  0.240 Totals  Ã‚  Ã‚  Ã‚  Ã‚  0.107  Ã‚  Ã‚  Ã‚  Ã‚  0.370  Ã‚  Ã‚  Ã‚  Ã‚  0.643  Ã‚  Ã‚  Ã‚  Ã‚  0.870 Note: Units in U.S. Dollars Quick Financial Synopsis Advanced Neuromodulation Systems designs, develops, manufactures and markets implantable neuromodulation for chronic back pain or nervous system disorders. For the FY ended 12/31/04, revenues rose 33% to $120.7M. Net income rose 37% to $18.2M. Revenues reflect increased unit sales from Neuro Products and O.E.M. business segments. Net income also reflects increased operating margin as well as increased investment income. Actual revenue and EPS for the latest fiscal year Actual revenue: $US 120.7 millions Recent share price and date $US 27.23 March 29, 2005 Month of the company ¡Ã‚ ¯s fiscal year end December Indicate annual dividend per share 0.00 Valuation Valuation Ratios RATIO COMPARISON Valuation Ratios  Ã‚  Ã‚  Ã‚  Ã‚  Company  Ã‚  Ã‚  Ã‚  Ã‚  Industry  Ã‚  Ã‚  Ã‚  Ã‚  Sector  Ã‚  Ã‚  Ã‚  Ã‚  S&P 500 P/E Ratio (TTM)  Ã‚  Ã‚  Ã‚  Ã‚  32.54  Ã‚  Ã‚  Ã‚  Ã‚  33.55  Ã‚  Ã‚  Ã‚  Ã‚  28.97  Ã‚  Ã‚  Ã‚  Ã‚  21.43 P/E High - Last 5 Yrs.  Ã‚  Ã‚  Ã‚  Ã‚  NM  Ã‚  Ã‚  Ã‚  Ã‚  60.54  Ã‚  Ã‚  Ã‚  Ã‚  50.30  Ã‚  Ã‚  Ã‚  Ã‚  42.31 P/E Low - Last 5 Yrs.  Ã‚  Ã‚  Ã‚  Ã‚  20.88  Ã‚  Ã‚  Ã‚  Ã‚  22.65  Ã‚  Ã‚  Ã‚  Ã‚  19.88  Ã‚  Ã‚  Ã‚  Ã‚  15.75 Price to Sales (TTM)  Ã‚  Ã‚  Ã‚  Ã‚  4.89  Ã‚  Ã‚  Ã‚  Ã‚  4.94  Ã‚  Ã‚  Ã‚  Ã‚  5.21  Ã‚  Ã‚  Ã‚  Ã‚  2.87 Price to Book (MRQ)  Ã‚  Ã‚  Ã‚  Ã‚  2.55  Ã‚  Ã‚  Ã‚  Ã‚  5.53  Ã‚  Ã‚  Ã‚  Ã‚  4.99  Ã‚  Ã‚  Ã‚  Ã‚  3.92 Price to Tangible Book (MRQ)  Ã‚  Ã‚  Ã‚  Ã‚  3.04  Ã‚  Ã‚  Ã‚  Ã‚  13.94  Ã‚  Ã‚  Ã‚  Ã‚  11.83  Ã‚  Ã‚  Ã‚  Ã‚  7.15 Price to Cash Flow (TTM)  Ã‚  Ã‚  Ã‚  Ã‚  23.55  Ã‚  Ã‚  Ã‚  Ã‚  24.93  Ã‚  Ã‚  Ã‚  Ã‚  21.91  Ã‚  Ã‚  Ã‚  Ã‚  14.76 Price to Free Cash Flow (TTM)  Ã‚  Ã‚  Ã‚  Ã‚  367.76  Ã‚  Ã‚  Ã‚  Ã‚  32.72  Ã‚  Ã‚  Ã‚  Ã‚  30.18  Ã‚  Ã‚  Ã‚  Ã‚  25.30 % Owned Institutions  Ã‚  Ã‚  Ã‚  Ã‚  95.00  Ã‚  Ã‚  Ã‚  Ã‚  28.56  Ã‚  Ã‚  Ã‚  Ã‚  47.26  Ã‚  Ã‚  Ã‚  Ã‚  65.58   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Dividends Dividends  Ã‚  Ã‚  Ã‚  Ã‚  Company  Ã‚  Ã‚  Ã‚  Ã‚  Industry  Ã‚  Ã‚  Ã‚  Ã‚  Sector  Ã‚  Ã‚  Ã‚  Ã‚  S&P 500 Dividend Yield  Ã‚  Ã‚  Ã‚  Ã‚  NA  Ã‚  Ã‚  Ã‚  Ã‚  0.79  Ã‚  Ã‚  Ã‚  Ã‚  2.17  Ã‚  Ã‚  Ã‚  Ã‚  2.12 Dividend Yield - 5 Year Avg.  Ã‚  Ã‚  Ã‚  Ã‚  0.00  Ã‚  Ã‚  Ã‚  Ã‚  0.45  Ã‚  Ã‚  Ã‚  Ã‚  1.04  Ã‚  Ã‚  Ã‚  Ã‚  1.58 Dividend 5 Year Growth Rate  Ã‚  Ã‚  Ã‚  Ã‚  NM  Ã‚  Ã‚  Ã‚  Ã‚  10.54  Ã‚  Ã‚  Ã‚  Ã‚  11.37  Ã‚  Ã‚  Ã‚  Ã‚  9.06 Payout Ratio (TTM)  Ã‚  Ã‚  Ã‚  Ã‚  0.00  Ã‚  Ã‚  Ã‚  Ã‚  15.02  Ã‚  Ã‚  Ã‚  Ã‚  29.38  Ã‚  Ã‚  Ã‚  Ã‚  29.26   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Growth Rates Growth Rates (%)  Ã‚  Ã‚  Ã‚  Ã‚  Company  Ã‚  Ã‚  Ã‚  Ã‚  Industry  Ã‚  Ã‚  Ã‚  Ã‚  Sector  Ã‚  Ã‚  Ã‚  Ã‚  S&P 500 Sales (MRQ) vs. Qtr. 1 Yr. Ago  Ã‚  Ã‚  Ã‚  Ã‚  25.81  Ã‚  Ã‚  Ã‚  Ã‚  19.33  Ã‚  Ã‚  Ã‚  Ã‚  15.07  Ã‚  Ã‚  Ã‚  Ã‚  17.60 Sales (TTM) vs TTM 1 Yr. Ago  Ã‚  Ã‚  Ã‚  Ã‚  32.57  Ã‚  Ã‚  Ã‚  Ã‚  22.67  Ã‚  Ã‚  Ã‚  Ã‚  16.33  Ã‚  Ã‚  Ã‚  Ã‚  15.81 Sales - 5 Yr. Growth Rate  Ã‚  Ã‚  Ã‚  Ã‚  27.54  Ã‚  Ã‚  Ã‚  Ã‚  15.88  Ã‚  Ã‚  Ã‚  Ã‚  16.01  Ã‚  Ã‚  Ã‚  Ã‚  9.76 EPS (MRQ) vs Qtr. 1 Yr. Ago  Ã‚  Ã‚  Ã‚  Ã‚  36.72  Ã‚  Ã‚  Ã‚  Ã‚  13.87  Ã‚  Ã‚  Ã‚  Ã‚  0.47  Ã‚  Ã‚  Ã‚  Ã‚  16.59 EPS (TTM) vs TTM 1 Yr. Ago  Ã‚  Ã‚  Ã‚  Ã‚  34.01  Ã‚  Ã‚  Ã‚  Ã‚  24.50  Ã‚  Ã‚  Ã‚  Ã‚  9.68  Ã‚  Ã‚  Ã‚  Ã‚  24.79 EPS - 5 Yr. Growth Rate  Ã‚  Ã‚  Ã‚  Ã‚  15.06  Ã‚  Ã‚  Ã‚  Ã‚  27.20  Ã‚  Ã‚  Ã‚  Ã‚  16.01  Ã‚  Ã‚  Ã‚  Ã‚  13.64 Capital Spending - 5 Yr. Growth Rate  Ã‚  Ã‚  Ã‚  Ã‚  24.42  Ã‚  Ã‚  Ã‚  Ã‚  13.33  Ã‚  Ã‚  Ã‚  Ã‚  11.59  Ã‚  Ã‚  Ã‚  Ã‚  3.15   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Financial Strength Financial Strength  Ã‚  Ã‚  Ã‚  Ã‚  Company  Ã‚  Ã‚  Ã‚  Ã‚  Industry  Ã‚  Ã‚  Ã‚  Ã‚  Sector  Ã‚  Ã‚  Ã‚  Ã‚  S&P 500 Quick Ratio (MRQ)  Ã‚  Ã‚  Ã‚  Ã‚  15.84  Ã‚  Ã‚  Ã‚  Ã‚  1.99  Ã‚  Ã‚  Ã‚  Ã‚  1.94  Ã‚  Ã‚  Ã‚  Ã‚  1.20 Current Ratio (MRQ)  Ã‚  Ã‚  Ã‚  Ã‚  18.78  Ã‚  Ã‚  Ã‚  Ã‚  2.79  Ã‚  Ã‚  Ã‚  Ã‚  2.54  Ã‚  Ã‚  Ã‚  Ã‚  1.69 LT Debt to Equity (MRQ)  Ã‚  Ã‚  Ã‚  Ã‚  0.00  Ã‚  Ã‚  Ã‚  Ã‚  0.38  Ã‚  Ã‚  Ã‚  Ã‚  0.37  Ã‚  Ã‚  Ã‚  Ã‚  0.63 Total Debt to Equity (MRQ)  Ã‚  Ã‚  Ã‚  Ã‚  0.00  Ã‚  Ã‚  Ã‚  Ã‚  0.44  Ã‚  Ã‚  Ã‚  Ã‚  0.44  Ã‚  Ã‚  Ã‚  Ã‚  0.79 Interest Coverage (TTM)  Ã‚  Ã‚  Ã‚  Ã‚  NM  Ã‚  Ã‚  Ã‚  Ã‚  17.38  Ã‚  Ã‚  Ã‚  Ã‚  10.81  Ã‚  Ã‚  Ã‚  Ã‚  11.87   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Profitability Ratios Profitability Ratios (%)  Ã‚  Ã‚  Ã‚  Ã‚  Company  Ã‚  Ã‚  Ã‚  Ã‚  Industry  Ã‚  Ã‚  Ã‚  Ã‚  Sector  Ã‚  Ã‚  Ã‚  Ã‚  S&P 500 Gross Margin (TTM)  Ã‚  Ã‚  Ã‚  Ã‚  73.42  Ã‚  Ã‚  Ã‚  Ã‚  63.67  Ã‚  Ã‚  Ã‚  Ã‚  68.92  Ã‚  Ã‚  Ã‚  Ã‚  46.09 Gross Margin - 5 Yr. Avg.  Ã‚  Ã‚  Ã‚  Ã‚  64.02  Ã‚  Ã‚  Ã‚  Ã‚  62.12  Ã‚  Ã‚  Ã‚  Ã‚  68.29  Ã‚  Ã‚  Ã‚  Ã‚  45.61 EBITD Margin (TTM)  Ã‚  Ã‚  Ã‚  Ã‚  23.87  Ã‚  Ã‚  Ã‚  Ã‚  23.66  Ã‚  Ã‚  Ã‚  Ã‚  24.68  Ã‚  Ã‚  Ã‚  Ã‚  21.60 EBITD - 5 Yr.

FDR: New Deal Essay -- American History, New Deal, Franklin Roosevelt

Franklin Delanor Roosevelt (FDR) is responsible for creating and establishing the New Deal which saved the United States after the Great Depression. The New Deal was important because the United States was in a major financial hole and had to get itself out. After the stock market crashed in 1929 there were millions of people who were struggling just to get something to eat and have a roof to sleep under. The program that FDR created made it possible for the U.S. to get up and dust itself off. It created jobs and many organizations that were responsible for a lot of the public works and state department organizations that we still use today. The new deal also set the U.S. up for success if something financially wrong happened again by establishing many fail safes such as federal bank guarantees, stock regulations, social security, unemployment and other programs that would allow this country to recover. These programs allowed unemployment to rise from a whopping 25% to 1.9% giving millions of Americans the chance to start over. (Location 146-52, American-Made: The Enduring Legacy of the WPA: When FDR Put the Nation to Work, Kindle Version; Nick Taylor) This New Deal also came just in time for the U.S. to help out and eventually defeat the Nazi communist party.The New Deal was started by Franklin Delano Roosevelt on Thursday, March 9 1933, the same month he took office. (Location 5557-64, FDR, Kindle Version; Jean Edward Smith) This contribution was started because of the Stock Market Crash twice within 5 days difference on Thursday, October 24 1929 and Tuesday, October 29 1929. The New Deal wasn’t initiated until nearly 3 and a half years after the Stock Market crashed because President Hoover didn’t take the initiative to ... ...aced by the WPA (Works Progress Administration) and helped give millions of Americans jobs. As president of the United States I would say that FDR wanted to do everything in his power to fix the nation that he vowed to assume responsibility for. I understand from Smith’s book that FDR was a very popular and man of power that many agreed with and had the backing of congress and senators all over the nation to do whatever was needed to get done. With the backing he received FDR must have thought that people had a lot of faith in him and as long as he used his better judgment and gave everything he did his full attention that he would do his best and the country would reap the benefits. Works Cited Page 1. FDR, Jean Edward Smith, Amazon Kindle 2. American-Made: The Enduring Legacy of the WPA: When FDR Put the Nation to Work, Nick Taylor, Amazon Kindle

How does Orwell present Napoleon Essay

George Orwell’s Animal Farm is written in the fairy tale style of one of Aesop’s fables where it uses animals of an English farm to tell the history of Soviet communism. Napoleon’s character is based directly on the communist party leader Joseph Stalin Orwell’s physical description of Napoleon is a ‘large, rather fierce looking Berkshire Boar’ and his character is said to be not much of a talker, but had a reputation of getting his own way. From the way that this pig is portrayed in these lines means he is going to be a strong ruler because When Old Major dies a few nights after his famous Rebellion speech, Napoleon and Snowball, both boars, combine together and formulate his main principles into a philosophy called Animalism. A few nights later when they have defeated Mr Jones in battle and changed the farm name to Animal Farm they work together in running the farm. Snowball teaches the animals to read, whilst Napoleon educates a young group of puppies. It is here where Napoleon first begins to work on the beginning of the Rebellion when he tells Mollie and Bluebell that education was more important to the young than the old as he was preparing for the next generation. However what he was really doing was preparing for the uprising against Snowball, to take charge of the farm, when the dogs would play a pivotal role acting as body guards to him. Orwell contrasts Napoleon and Snowball in a way that forces them to have contradictory ideas. Snowball wants pure communism where everyone benefits equally, whereas on the other hand Napoleon prefers power. Snowball invents all of the ideas and arranging the animals into committees to help the farm in the best way possible. An example of this was the idea of building a windmill which would make ‘jobs around the farm a lot easier, as well as warming the animal’s stalls in the winter’, with the introduction of electricity. Throughout the committee meetings Napoleon was constantly disagreeing with anything Snowball said or did, even ‘urinating over the plans’. When Napoleon seizes power from Napoleon his character is shown by Orwell as jealous and cowardly. He realises that the animals are beginning to side with Snowball over the decision of the windmill so he has to act fast find a way to change this. He does this by arranging for Snowball to be chased away by ‘nine enormous dogs’, the ones which he had separated from Mollie at birth. This is also an act of a coward because Napoleon is too scared to pursue him as he is worried that the animals will protest and not follow him as a leader. By doing what he did it allowed him to rise above the other animals saying â€Å"Mess with me and the same treatment will happen to you.† Once Napoleon has seized power over the farm he really begins to strive as no other animal dares to stand up to him after what they witnessed with Snowball. This is where Napoleon begins to become a dictator by making numerous ‘announcements’ at the meetings making the farm run in the way he wants it. He does this by squashing any plans that Snowball had originally proposed and then he tells a bunch of lies to the animals about how Snowball was ‘secretly’ against them and was really working for Mr Jones in the rebellions. With Snowball gone, Napoleon is the big man on campus. He doesn’t need to talk, because he has the aptly named Squealer do his speaking for him. He doesn’t need to worry about protests, because he gets rid of public meetings. He doesn’t need to worry about sharing power, because he names himself head of every committee. Towards the end of the story Napoleon agrees into talks with the other farmers on neighbouring farms. This is where things begin to go wrong for napoleon as he begins to get follow their actions by dressing, walking and drinking like human beings. The other animals dislike the behaviour of the pigs but by now the animals are hooked and are now drunk on the alcohol. In conclusion George Orwell presents the character of Napoleon to us as a secretive liar and bully caring only about power. He goes back on a number of the farm commandments and alters them for the sake of himself, rather than the wealth fare of the animals.

Individual Person Essay

1.1 Person – centred is about providing care and support that is centred or focused on the individual and their needs. We are all individual and just because two people might have the same medical condition, for eg.Dementia, it does not mean that they require the same care and support. As a care worker I need to understand what the values are. There are eight person centred values: individuality rights choice independency dignity respect partneship equal opportunities I need to listen to S/U, they know themselves best, even if disagree, the care plan is theirs unless the capasity to understand is diminished and then advice must be sought from other person involved in an S/U‘s support plan,even legal advice should be sought in some ases. 1.2  Explain why person centred values must influence all aspects of social care work. The ‘why’ is because it is embedded in social policy and legislation eg Putting People First, Valuing People Now and the Essential Standards. 1.3  Explain how person centred values should influence all aspects of social care work It’s important to respect the rights of the individual to be at the centre of their own care. This means that workers must focus on what the individual wants and how they want it to be provided. 1.2/1.3 vvv Person-centred care values must influence all aspects of health and social care work. Health and social care should be based on person-centred values, and should be individualised as this is a law requirement (Human Rights Act 1998, Health and Social care Act 2012, Codes of practice for Social Care Workers, etc). If person-centre values that underpin all work in the health and social care sector are followed as they should be then all individuals should feel that and health and social workers ensure that: †¢ the individual is supported in accessing their rights †¢ the individual is treated has an individual †¢ the individual is supported to exercise choice †¢ ensure the individual have privacy if they want it †¢ support the individual to be as independent as possible †¢ treat all individuals with dignity and respect To ensure the above is followed will influence all aspect of health and social care it is important to ensure that all individuals are treated as such and person- centred care should ensure this.

In what ways are Gatsby and George Wilson similar or dissimilar, to whom is Nick more sympathetic towards? Essay

In what ways are Gatsby and George Wilson similar or dissimilar, to whom is Nick more sympathetic towards? Fitzgerald purposefully contrasts his characters throughout the novel, in order to compare contrasting worlds that were present in American society. Although there are some clear differences between Gatsby and George, there are also superficial similarities between them that each man has to experience and put up with. Drawing upon the more apparent differences between these two characters, it is evident that they have differing wealth. Gatsby is depicted as being rich through the means of the ‘Hotel de Ville’ or ‘mansion'(11) that he owns, and also by the way he holds lavish parties where ‘champagne was served in glasses bigger than finger-bowls'(48). Considering that Gatsby lives in West Egg not only reveals the true extent of his wealth, but additionally it shows that he is ‘noveau riche’ rather than ‘old’ rich like those who inhabit East Egg. Gatsby has only recently acquired his wealth after migrating from the Midwest whilst following the ‘New’ American Dream. The original dream consisted of any American citizen having the right to pursue their goals and dreams through hard work and free choice. It was the opportunity to make individual choices without the underlying restrictions of class, caste, religion, race, or ethnic group, that once overshadowed people. Often, people followed the common saying, ‘Go West young man!’ where the land was uninhabited and extremely fertile. In the case of the ‘New’ dream, it was simply how the dream had become interpreted by the 1920s. It was a distortion from the original dream to the idea of ‘Get rich quick’. Being of ‘New’ wealth, Gatsby tries to flaunt his wealth about. When Nick asks Gatsby whether he is going to go home that night following the vehicular manslaughter of Myrtle by Daisy, Nick describes Gatsby in chapter eight, as wearing a ‘pink rag of a suit'(147).This description suggests how Gatsby wears these expensive, gaudy and colourful items of clothing in order to display his wealth ostentatiously. The idea behind this pretentious displayal of the opulence that he has acquired, may be a method used by Gatsby in order to stand out from the crowd and to break away from periphery and into East Egg high society. This is a means to an end that he requires so that he can get even closer to retrieving Daisy and thus accomplishing his distorted version of the American Dream. In comparison, George lives in the rubbish tip that is the ‘Valley of the Ashes’. All that ‘grows’ on it is dead and the words ‘Ash’ and ‘grey’ that Fitzgerald uses to describe it with in chapter two, not only emphasise the literally dull and unfulfilling nature of the landscape here, but also the dull and unfulfilling lives of those like George Wilson who inhabit this valley. In chapter two it becomes apparent how little respect George’s wife has for her husband, when she says ‘He burrowed somebody’s best suit to get married in.’ This shows how poor he is because he cannot even afford a wedding suit of his own to get married in. In comparison to Gatsby, he has little material wealth. Gatsby appears to have originated from a poor background in the West which is similar to George’s background. However, the effects of this poor background influence both men differently. Originating in the West, rural North Dakota, he followed the ‘New’ American Dream in order to ‘Get rich quick’ and this pushed him towards organized crime, such as bootlegging. During the 1920s, there was a prohibition which imposed the law that alcohol was to be banned. Gangsters like Gatsby, were able to make a fortune out of this time through the illegal distribution of alcohol and trading in stolen securities. This was all a means though of achieving his distorted version of the American Dream, which was to retrieve Daisy. Importantly, he does not abide by the ‘protestant work ethic’ which states that a man should work hard and earn a comfortable living by which he and his family can live a peaceful, enjoyable life off. He also participated in a bit of bond fraud on the side as Fitzgerald notifies the reader in chapter nine (158). A strange caller says to Nick (thinking him Gatsby), ‘Young Parke’s in trouble. They picked him up when he handed the bonds over the counter.’ The way he commits himself to such illegalities is irresponsible on his behalf and it reveals how the American Dream has become revolved around money. Human greediness to obtain money, have corrupted the dream that once was so much more innocent. Comparatively, George does not involve himself in such a tainted world and instead follows a morally acceptable path in life by owning a legal garage. To some extent though, Fitzgerald uses this character to emphasise how such a traditional stance like the one George takes up (where one follows the ‘Protestant work ethic’), is unable to survive in such a morally decayed world that was the Jazz Age. Fitzgerald describes him in chapter two, as ‘mingling immediately with the cement colour of the walls’ of his garage. In some way it shows how the years he has been following this legitimate path, have caused him to effectively fade away into the dull environment that he inhabits. Kathleen Parkinson described Gatsby as ‘a mysterious and ambivalent figure’. This is a true interpretation of Gatsby in the sense that, unlike George, there is a build up prior to his introduction into the novel. At Gatsby’s first party in chapter three, various rumours of Gatsby’s past circulate the party. One guest exclaims that Gatsby is a ‘nephew of Kaiser Wilhelm’ and others go on to say how they heard that he had ‘killed a man’ or ‘been a German spy’ or ‘been in the American army.’ All this mystery serves to stimulate Nick’s curiosity, which possibly leads to his more lenient and sympathetic stance when it comes to Gatsby. It also creates a sense of suspense in the reader that heightened Gatsby’s entrance into the novel. Rumour plays an integral role in the novel as Fitzgerald uses it to provide the reader with the option of deciding whether or not they believe it and this technique evo kes more interest in certain characters like Gatsby. Evidently, Gatsby embodies the idea of the American Dream as is suggested in chapter three where Nick reports on how Gatsby would look across the golf at ‘that green light’ every night. This ‘green light’ would have symbolised various things for Gatsby. It would have been a symbol of generally the American Dream, but also more specifically for Gatsby, the prospect of the ‘green’ colour of money and achieving Daisy. Gatsby appears to have achieved the American Dream to some extent as he has risen from an impoverished child to a young man with great material wealth. He is the main dreamer in the novel; however, it appears that he is following two dreams. His initial dream becomes apparent in chapter nine where Gatsby’s father talks of Gatsby’s ‘SCHEDULE’ that he wrote when he was seventeen. In the ‘GENERAL RESOLVES’ (164) Gatsby wrote ‘Read one improving book or magazine per week’ which reveals straightaway how his dream of becoming rich and fitting into the world of high society, originates from when he was a teenager. Additionally, it uncovers the immaturity of Gatsby and his dream, as he has never allowed his dream to develop and grow up like he has. His other dream was a distorted version of the American dream, (which in some way used the wealth he had gained from achieving the American Dream), which was to retrieve his childhood love – Daisy. This dream was established in the past, and therefore fixates on the past. Gatsby’s naà ¯Ã‚ ¿Ã‚ ½ve personality and his ruthlessness to achieve this dream ignore what Daisy has become and he appears to pursue the ‘old’ Daisy which remains vividly in his dreams. The way in which Gatsby was driven by his undying love for a woman is a reflection of Fitzgerald’s own life and dreams too. He too joined the army (1917) and eventually fell in love with a seventeen year old girl called ‘Zelda Sayre’. Zelda finally agreed to marry him, but her overpowering desire for wealth, fun, and leisure led her to delay their wedding until he could prove a success. Their relationship appears to be like Gatsby and Daisy’s. The following quote reveals the point in the novel at which all of Daisy’s charm and beauty is stripped away, leaving nothing but money to be admired underneath: ‘That was it. I’d never understood before. It was full of money- that was the inexhaustible charm that rose and fell in it, the jingle of it, the cymbals’ song of it.’ (Chapter seven) Gatsby realizes late into the novel, how his dream has been ripped apart into dollar bills as he discovers that for years he has been in pursuit of not love, but cold, harsh money which is hidden behind the disguise of a human face. Following the death of Gatsby and the suicide of George, it becomes apparent that Fitzgerald is using the deaths of a rich man and a poor man who both set out to achieve their unattainable goals, to symbolise the death of the original dream on which America was founded. With consideration given to George, he too shares the American Dream with Gatsby; however he seems to be pursuing the ‘old’ American Dream and not the ‘New’ one like Gatsby. George reveals his dream in chapter seven, where he says: I’ve been here too long. I want to get away. My wife and I want to go West. She’s been talking about it for ten years.’ Clearly his dream is the opposite of Gatsby’s. He wants to migrate West like the original settlers and wants to follow the idea to ‘Go West young man!’ This idea was commonly followed by many families who would migrate out to the West and set up a basis to gather wealth. This is the case for the characters, Tom and Daisy, whose families formed their wealth out in the West through hard labour, so that their children could have better lives than they did. Undoubtedly, George wants his share of this; however, the way in which he says that his wife has ‘been talking about it for ten years’ is possibly a suggestion that it is more her dream than his and that he has been bullied into dreaming of it by her domineering nature. Whatever the case, he almost definitely dreams of a more comfortable life than what he already suffers. Gatsby and George are similar in the ways they both resort to deception in order to attain their originally unattainable dreams. They both resort to this in their relationships. Gatsby is found to do this in chapters four and five. When Nick is informed of the history between Gatsby and Daisy, by Jordan, it appears that she believed him to have wealthy roots when he did not. In chapter five he tells Daisy how ‘it only took him three years to earn the money that bought’ his mansion. He initially created the false perception of himself that fooled Daisy into false hope. Daisy probably saw in Gatsby a future of material possessions and comfort, which she adored. But he did not have this and when he comes round to having this in the latter, he lies about how he came to earn the money. He shields her from his true identity as a criminal, so that once again he can relight the false perception she had of him. George follows suit and lies to Myrtle early on in their relationship. When Myrtle reveals her hatred towards her husband in chapter two, she says ‘I married him because I thought he was a gentleman. I thought he knew something about breeding, but he wasn’t fit to lick my shoe.’ As it appears through the use of the word ‘gentleman’, Myrtle wanted to marry someone of higher social status and of wealth, and George apparently gave her the false hope of this. He creates a false persona that fools her into thinking that her dream is coming true. In some way, the relationship between George and his wife is possibly what may have occurred in the relationship between Gatsby and Daisy, if they had run away together in their youth. There is a mirror image or reflection between Gatsby’s relationship and George’s, and Fitzgerald parallels the consequences of both. Comparing both men, they both seem to be solitary figures who are overly involved in their work. For instance, when looking at Gatsby he is clearly a type of ‘loner’ and this may be down to the fact that he is too set upon retrieving Daisy to have anytime for others. The only circumstance that he has friends is when they are a means to an end with Gatsby, as he only manipulates them to get something out of them. For instance, he befriends Jordan and Nick especially as means of getting closer to Daisy. In chapter four, it is clear that Gatsby has manipulated Jordan into sorting out a meeting between him and Daisy, when she says to Nick: ‘You’re supposed to invite her to tea’ (78). The inclusion of the word ‘supposed’, suggests how Gatsby plans what he wants to get out of people. At Gatsby’s first party ‘the girls swoon back into the men’s encircling arms, but no one swooned backward on Gatsby.’ This example shows how Gatsby never socialised with people unless he required something from them, and as Nick shows in chapter three where he says that he ‘hasn’t even seen the host’ (49), hardly anyone really knows who Gatsby is. Also, he constantly thinks of his work. Even at his parties, he rudely has to excuse himself to take calls from places like ‘Philadelphia’ and ‘Chicago’ which are renowned cities for their corrupt environments where gangsters based themselves. This work is funding his dream in a way, as if he had not been gathering money like this, then he would still be poor and he would not have had the money to buy such been close to Daisy. George similarly is a man of solitude due to his wife and work; he is portrayed as having no real friends. He is a sick failure who is reduced to the status of a ‘ghost’. This ‘ghost-like’ appearance or presence is highlighted in chapter two when Tom and Nick visit George at the garage and his wife Myrtle is said to have ‘smiled slowly and, walking through her husband as if he were a ghost.’ This emphasises the lack of presence and authority he has, as his wife walks through him not noticing or caring that he is standing there. She is far more interested in Tom to care about where her husband is. The way he is referred to as a ‘ghost’ – the disembodied spirit or soul of a deceased person – is a link to not only death but more specifically, the death of the land he lives in. Fitzgerald is therefore linking George to the failure of the ‘Valley of ashes’ and it is noticeable that he never does this sort of thing with Gatsby. Gatsby is never linked to the riches of the land of the Eggs, which in a way shows how he does not fit in with the high society of the Eggs and this crucially establishes his isolation within such an environment. George is similar to Gatsby also, in the sense that he always thinks about his work too. This becomes clear in chapter two where he pesters Tom with the question: ‘When are you going to sell me that car?’ This highlights his desperation to make a sale and also suggests that he feels he has to jump on every customer who enters his garage, due to the lack of business he receives. Further, it shows his solitude as he scarcely has any customers and thus does not have any interactions with other people. Nick as narrator, appears to be far more lenient towards Gatsby. Following the deaths of both men, Nick only makes it his duty to sort out Gatsby’s funeral and does not think of George’s. In addition, when Tom wants Nick to meet his mistress in chapter two, Nick says how he had ‘no desire to meet her.’ This statement suggests how Nick feels he is being disloyal to Daisy. He does not think to consider how George would feel knowing about the affair his wife is having with one of his own acquaintances (Tom). Additionally, Nick seems to overlook Gatsby’s criminal behaviours even though he has been given enough evidence to suggest that Gatsby is a gangster. Fitzgerald’s portrayal of both men differs greatly, so much so that they appear to be direct opposites of one another. Gatsby is rich and has a more fulfilling life than George, who suffers the dullness of living in a dump (Valley of Ashes) and the lack of respect from his wife. The relationship between George and his wife is peculiar and goes against the historical view of a married couple. In the Victorian era, women would have had to stay at home in order to attend to maternal duties, whilst the husband would have had to provide the income. Usually the man had the authority over the woman, and in the case of the Wilson’s, there has been a role reversal. However, these two men are linked superficially by their failure to achieve their unattainable dreams which they had been pursuing throughout life. Considering that Gatsby was originally a working class poor man in previous years, and that he and George both die in honour of their failed dreams, suggests that when a poor man tries to enter into a higher social status like Gatsby, their efforts are rendered useless. Not only does this circumstance reveal the divide in society but additionally it emphasises the moral decay of American society amidst the superficial impressiveness of upper-class profligacy.