Words That Evolved from the Latin Term for Turn

Words That Evolved from the Latin Term for Turn Words That Evolved from the Latin Term for Turn Words That Evolved from the Latin Term for Turn By Mark Nichol A small group of words ending in -volve share an etymological origin of the Latin verb volvere, meaning â€Å"turn,† but they have some cousins whose family resemblance is not obvious. Here are some expected and unexpected words with that ancestor in common. The words that obviously stem from -volve include evolve, meaning â€Å"change,† â€Å"develop,† or â€Å"grow† and its noun form, evolution. That word is most familiar in reference to the scientific theory of change by natural processes over long periods of time, but it can also generically apply to any iteration. The antonym of evolution is devolution, though the word also has a neutral or positive connotation of transfer of rights or responsibilities from a central government to local authorities; the verb form is devolve. To involve is to include or envelop (the noun form is involvement), and to revolve is to turn again; revolution can refer to the repeated turning of an object (such as an engine) or to the overturning of one government in favor of another. A revolver, meanwhile, is a handgun with a rotating cylinder that positions each bullet to be fired in turn. Convolve is a rarely used word meaning â€Å"turn together,† though the noun form, convolution, is sometimes employed to refer to something with intricate turns or curves or, figuratively, something complicated, and the adjective form convoluted is common. Another unusual word, circumvolve, means â€Å"wind or wrap around†; its noun form, circumvolution, is also seldom seen. Words that also ultimately (but not obviously) derive from volvere include vault, the word for an arched or domed structure (and, by extension, any underground or similarly protected chamber), and valve, the name for a device that is turned (or, in the case of musical wind instruments, pressed) to produce a desired result. Volume, the word for a measure of sound, mass, or some other quantity (and, by extension, a collection of content), also stems from volvere, as does voluble, an adjective describing someone who speaks quickly and energetically (though it also refers to rotation), and the noun volute refers to something with a spiral or scroll shape. Volte-face is the French translation, adopted into English, of about-face, meaning â€Å"reversal† or â€Å"sudden change in attitude.† Finally, vulva, the name for the external part of female genitalia, may be related to and even descended from volvere in the sense that it appears to roll away from the vagina or to resemble a wrapper. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:5 Uses of Infinitives55 Boxing Idioms150 Foreign Expressions to Inspire You

Patterson Surname Meaning and Origin

Patterson Surname Meaning and Origin The common surname Patterson  most often originated as a  patronymic name meaning son of Patrick. The given name Patrick derives from the Roman name Patricius, which meant nobleman in Latin, denoting a member of the patrician class or Roman hereditary aristocracy. In County Galway, Ireland, Patterson was a surname often taken by bearers of the Gaelic name Ó Caisà ­n, meaning descendant of Caisà ­n  from the Gaelic casn,  or little curly-headed one. ​Surname Origin: English, Scottish, Irish Alternate Surname Spellings: Patrickson, Paterson, Patersen, Pattersen, Batterson Famous People James Patterson - American best-selling authorCarly Patterson - 2004 Olympic All-Around Gymnastics ChampionJohn Patterson - American manufacturer who helped popularize the modern cash register   Genealogy Resources If youre interested in connecting with others who share the Patterson surname or in learning more, the following resources can help: Most Common U.S. Surnames and Their Meanings: Smith, Johnson, Williams, Jones, Brown... Are you one of the millions of Americans sporting one of these top 250 common last names from the 2000 census?Patterson DNA Project: An annual publication issued under the authority of the Barnes Family Association. Several volumes are available for free viewing from Internet Archive.Patterson Family Genealogy Forum: Search this popular genealogy forum for the Patterson surname to find others who might be researching your ancestors, or ask your own question about your Patterson ancestors.FamilySearch: Discover historical records and lineage-linked family trees posted for the Patterson surname and its variations.Patterson Surname and Family Mailing Lists: RootsWeb hosts several free mailing lists for researchers of the Patterson surname. Sources Cottle, Basil. Penguin Dictionary of Surnames. Baltimore, MD: Penguin Books, 1967.Menk, Lars. A Dictionary of German Jewish Surnames. Avotaynu, 2005.Beider, Alexander. A Dictionary of Jewish Surnames from Galicia. Avotaynu, 2004.Hanks, Patrick and Flavia Hodges. A Dictionary of Surnames. Oxford University Press, 1989.Hanks, Patrick. Dictionary of American Family Names. Oxford University Press, 2003.Smith, Elsdon C. American Surnames. Genealogical Publishing Company, 1997.

HIstory Mu Essay Example | Topics and Well Written Essays - 1000 words

HIstory Mu - Essay Example Many critics however argue that there was a power war between Hamilton and Jefferson. Jefferson was fighting for the rights of the general farmer on taking loans from the bank while Hamilton view was that the establishment of a National Bank would specifically benefit the business class and the government (Banning). Theory In February 1791, the bank bill was signed into law by Washington after reviewing Hamilton’s opinions on the constitutionality of the National Bank. Hamilton, who was a key contributor into signing of the Bank Bill into law, presented his opinions to president washing on public funding systems which were later incorporated into the Bank law (Hefner 52-59). According to a letter written by Jefferson to Washington, Jefferson presents his arguments on the formation of a national Bank and is opposed to the public funding system proposed by Hamilton. Before the Bank bill was signed into law by Washington, Jefferson had been among the first legislators to oppose t he bill. In a letter to Washington in 1791, Jefferson tries to discuss each clause in the national Bank bill and the effects it was going to have to the economy`. In 1791, Jefferson wrote a series of letters to Washington criticizing the Bank Bill which was about to be signed into law by the president. ... According to his letter to Washington in 1791, Jefferson argues that the constitution does give the give the government of united states the powers to incorporate a bank. He further argues that the powers of the bank bill were not delegated to United States by the constitution. He argues that not all powers are delegated to United States by the constitution but rather some institutions formed under the constitution should be given the powers to operate independent from the influence of the government. Jefferson, who was the head of the Department of State, was neutral during the initial stages of preparing for the formation of a National Bank. This position of being neutral did not last since the after the issue of formation of a nation bank sprout, Jefferson developed an interest to offer his opinion, which was a direct opposite of Hamilton proposals. According to his letters to Washington in 1790, Jefferson views American economy as one driven by agriculture with limited Industrial isation and manufacturing. The bank bill was created in the view that the banks would be essential for operations of United States since they would aid in the collection of revenues, dispensing debts payments, giving out loans and being used as saving point by the federal government. The constitution of the United States however, denied the government to form such an institution, which formed the basis of Jefferson’s arguments in his letters to Washington. Jefferson in his letter dated march 1790, argues that, if the government was to form a bank, it would be disobeying the constitution and that would make it worse that the government guided by the articles of confederation. Jefferson was one of the cabinet members consulted by President

Environmental Economics Essay Example | Topics and Well Written Essays - 1000 words - 2

Environmental Economics - Essay Example A crisis that is brought about by the accelerated and possible irrevocably impacts of the human activities on the nature agitate for cooperative responses by the intercontinental institutions, governments and the whole populace as well. Governance has therefore, been in the forefront to try and meet the crisis brought about by the environmental problems in the world by their efforts to pool their various experiences and knowledge of the concerned agents and institutions (Gaikwad, 2011). But it should be understood that, the augmenting scales and the gravities of the environmental concerns that are in terms of climatic changes, depletion of biological diversity and deprivation of the ecosystem service threatens to block and likely attempt by various stakeholders including global markets and all the international corporations to reach a solution (Tata Motors, 2012). This aspect has therefore, played a major role in restricting some possible prospects of the economic progress in most re gions and countries The environmental protection actions still remain inadequate in the warning face of the scientific community. The essential reforms indicate a sluggish process that necessitates a lot of diplomatic negotiations, time, energy and above everything money. An extremely serious environmental crisis has demonstrated its in capabilities in the generation of the unanimous reaction from all countries (Gaikwad, 2011). The persistence divisions among the global markets have played a major role in slowing down the advancement towards a suitable organized international environmental governance. Nature pays no attention on the social and the political obstructions and more so various environmental aspects which are meant for change that includes contamination and climatic changes that are indifferent to both borders and states. The international nature of the rooming environmental crisis tends to revoke out the outcomes of all the measures put in place unilaterally by any nati onal body or a particular institution. This therefore, raises a greater need to formulate and apply lasting means for the inter-sector collaboration derived from a holistic perspective of sustainability. A feature of cooperation is needed between the actors and the organizations who are working on the environmental problems (Srinivas, 1999). Along the Montreal protocol to eliminate materials that diminish the ozone layer, it was identified that the stratospheric ozone layer act as shelter in the atmosphere which protects lives on planet earth from the harmful ultraviolet rays. Scientists therefore, observed that, the ozone layer was getting thinner every now and then. The Nations that are UN recognized have endorsed a treaty and are forging ahead to ban the production of the substances that destroy the ozone layer while also coming up with other ozone friendly options (US Environmental

Database security in the cloud Essay Example for Free

Database security in the cloud Essay This chapter is mainly concerned with providing the research methods and the tools that were used to get the views of the respondents. They contribute a lot in the conclusion of the research. The methods that were employed in this research include sampling, questionnaires, and online surveys. With Web 2. 0 being in full force today, there are more avenues that have made it possible to get views from clients. These avenues include web forums, blogs, and review sites like ZDNet, and ZNet sites. This was a good method that was of paramount importance in this research. Use of interview This method was also a vital component of my research as its combination with other methods like observations and other statistical techniques yields optimum results. I ensured that I maintained the balance of emphasis which kept on shifting with the frame of reference and objectives of this study. Interviews also proved highly flexible especially given the fact that I handled it with care and achieved a considerably liberal atmosphere since questions that were not easily grasped by interviewees were rephrased and/or repeated emphatically and explanations given where it proved necessary. The use of interviews helped me in the study of human behaviour during the process and helped me to secure very intimate and personal knowledge about my study. However, they had the following limitations: the use this tool proved to be time consuming as I had to conduct personal visits to the sample population severally due to some absentee interviewees which forced me to conduct several revisits and some appointments that I made sure to catch up to the required information (McEvoy, Schulze, 2008). Records and documentations also helped me in analyzing the legal basis of businesses, their past, current and projected status as regards capital input and output enabling me to deduce the history of ideas, prime philosophies and scientific thoughts that come with the projections (McEvoy, Schulze, 2008). Journals were also useful in my research as I got relevant information and used it for my analysis and compilations. Expressive Documents including personal letters; life or case histories in the form of diaries and accounts of small-group processes which created a solid background for sourcing information in this research. 4. 1. 2 Use of questionnaires I employed the use of close-ended questions where I provided the respondents with a variety of choices to pick from that reflected the trends and use of Information Technology and also open ended questions in which I gave the respondents room to formulate their own answers to my questions. Although its use proved to be cost effective, easy to analyze, familiar to most of the respondents and reduced biasness, their use has shown that they have low response rates which is a real curse to statistical analysis and can reduce the reliability of the results (Jha, Merzky, Fox, 2008). But I ensured a well designated study approach to the use of questionnaires to produce consistent and high response rates. 4. 1. 3 Online surveys/use of the internet The Internet proved very interactive in providing me with relevant information besides being affordable to administer, easy to modify and gave instant results for the study. The tool also had an advantage of making it easy to automate data creation, manipulation and reporting and made it user friendly. Although the use of the internet was efficient, it still had weakness of difficulty in determining and controlling selection probabilities, which is a hindrance to quantitative analysis of data collected (McEvoy, Schulze, 2008). 4. 2 Procedures The results were from 5 companies which have widely dealt with cloud computing and are concerned with the security of the databases stored in the clouds. These companies have their representatives and program officers who were very helpful in this research. This is because they are the leading in the development and development of cloud computing. Data was collected using SPSS program. The views from the employees of these companies were captured in a questionnaire which was sent online. They were asked how they perceive their achievement of the database security in cloud computing. They were then asked of their personal feel of the extent to which the war against attacks in the cloud has been achieved. In part 1, the respondents were told to give the things they feel are important when one is implementing cloud computing. They were told to give the issues they feel were paramount in implementing security in cloud computing environments. Participants were then asked a series of questions related to database security in cloud computing: the type of cloud computing they wish to implement (attribute vs. consensus), the type of information source (personal vs. impersonal), type of heuristics (independent self-related vs. interdependent self-related), decision speed, consideration set, product involvement, and product knowledge. In part 2, participants were asked a series of individual differences in their technologies they wished to b implemented. In part 3, participants were presented with demographic questions such as age, gender, nationality, race/ethnicity, and cultural identity. Once a participant finished the questionnaire, he/she was thanked and dismissed. McEvoy, G. , Schulze, B. (2008). Using clouds to address grid limitations. In Workshop on Middleware for Grid Computing (article 11). Retrieved May 19, 2010, from ACM Digital Library database. Jha, S. , Merzky, A. , Fox, G. (2008). Cloud computing and grid abstraction. Retrieved on May 17, 2010, from Open Grid Forum Web site: http://ogf. org/OGF_Special_Issue/cloud-grid-saga. pdf

Milton Friedman Essay examples -- Biography Biographies Essays

Milton Friedman Milton Friedman has been credited with many different achievements, including being one of the most effective advocates of economic freedoms and free enterprise, being the greatest economist to ever walk the face of the earth, and proving every single word that Lord Maynard Keynes ever said to be wrong. Why these may or may not all be true, it is obvious that Friedman was a brilliant man of many accomplishments. Milton Friedman was born on July 15th, 1912 in New York City. His parents were poor immigrants and his father died when he was a senior in high school. Despite all of these obstacles he had to overcome, Friedman received a scholarship to Rutgers University and got his B.A., an M.A. in 1933 from the University of Chicago, and a Ph.D. in 1946 from Columbia University. He worked as a research assistant to Henry Schultz at University of Chicago until 1937 when he started working with the National Bureau of Economics. There he jointly published the book Incomes from Independent Professional Practice with Simon Kuznets, which also served as his doctoral dissertation at Columbia. This book introduced the concepts of permanent and transitory income. In 1933 Milton Friedman met Rose Director, a fellow Economics student, and six years later they were married. Rose and Milton have collaborated on quite a few books and essays, and have established the Milton & Rose D. Friedman foundation, which promotes School Choice, which will be explained in more detail later. In 1976 Milton Friedman won the Nobel Prize in Economic Sciences "for his achievements in the fields of consumption analysis, monetary history and theory, and for his demonstration of the complexity of stabilization policy." Milton Friedman coined the terms "only money matters" as his emphasis on the role of monetary policy in the United States economy. Friedman is perhaps the most effective advocate for free enterprise and monetarist policies from 1945-1985. His only rival among economists of the 20th century would have to be Keynes. As well as being a Nobel Prize winner and just an overall brilliant man, Friedman served as Senator Barry Goldwater's informal economic advisor in 1964 and for Richard Nixon in 1968, then as President Nixon's advisor. He served as President Reagan's Economic Advisor on his Advisory Board in 1981. Friedman was awarded the Presidentia... ...n acceptable level. Another one of Friedman's strongest and most well known opinions was on the Federal Reserve and how it is practically useless. Friedman being the big free-market capitalist that he is, thinks that the Federal Reserve acts stupidly, rashly and doesn't take the time-lag into respect when making their dramatic decisions. Friedman also blames most of the economic instabilities on the federal reserve's action. Milton Friedman has definitely been one of the most influential economists of the 20th century. His discoveries and theories in monetary policy, school choice liberalism and inflation relations impact economic history in a way only a few people can do. He and his wife Rose are now running the Foundation for school-choice and have just published Two Lucky People: Memoirs. Bibliography: Friedman, Milton. Bright Promises, Dismal Performance: An Economist's Protest. New York: HBJ, 1983. Friedman, Milton and Rose. Free to Choose: A Personal Statement. New York: HBJ, 1980. Hodges, Michael. Milton Friedman- A Tribute by MWHodges. May 2001. September 2001. Walters, Alan. A Dictionary of Economics, The New Palgrave. Vol.2, 1987. Pp.422-427.

History of Western Society Ch 13 Outline

History of Western Society Sixth Edition Chapter 13 Outline I. The Evolution of the Italian Renaissance A. Economic growth laid the material basis 1. Cultural achievements of the 14th to 16th centuries 2. Northern Italian cities led the way 3. Advances in ship construction greatly increased the volume of goods that could be transported; improvements in the mechanics of sailing accelerated speed 4. Italian renaissance appeared in Florence 5. The economic foundations of Florence was so strong that even severe crisis could not destroy the city 6.Driving enterprise, technical know-how, and competitive spirit saw Florence through the difficult economic period of the late 14th century B. Communes and Republics 1. The Northern Italian cities were communes, sworn associations 2. Groups tied by blood, economic interests, and social connections 3. A properly qualification, years of residence within the city, and social connections 4. In the 15th century, political power and elite culture enter ed on the princely courts of despots and oligarchs C. The Balance of Power Among the Italian City States 1. Passionate attachment to their individual city states . The kingdom of Naples had long been disputed by the Aragonese and by the French. 3. In the peace treaty signed at Lodi in 1454, Venice received territories in return for recognizing Sforza’s right to the duchy 4. Renaissance Italians invented the machinery of modern diplomacy 5. In a number of fiery sermons between 1491 and 1494, Savonarola attacked what he considered the paganism and moral vice of the city 6. The invasion of Italy in 1494 by the French king Charles VIII 7. In 1508 his cousin and heir, Louis XII, formed the league of Cambrai II. Intellectual Hallmarks of the RenaissanceA. The Renaissance was characterized by self-conscious awareness among the 14th and 15th century Italians 1. Francesco Petrarch (1304-1374) considered the first two centuries of the Roman Empire to represent the peak in the developme nts of human civilization 2. The Renaissance manifested itself in a new attitude toward men, women, and the world B. Individualism 1. Middle Ages had seen the appearance of remarkable individuals 2. Large literature with the nature of individuality emerged, represented the flowering of distinctly Renaissance individualism C. Humanism 1.Humanism emphasized human beings, their achievements, interests, and capabilities 2. Renaissance humanists approached the classics differently D. Secular Spirit 1. Secularism involves a basic concern with the material world instead of with the eternal world of spirit 2. Humanist Lorenzo Valla (1406-1457) defends the pleasures of the senses as the highest good 3. Papal interests, which were far removed from spiritual concerns, fostered, rather than discouraged, the new worldly attitude III. Art and the Artist A. The subject matter of art through the early 15th century as in the Middle Agrs, remained overwhelmingly religious 1.In the 14th and 15th centu ries, a large, intricately carved wooden bed, a chest, and perhaps a bench served as its sole decorations 2. Florentine Masaccio (1401-1428) inspired a new style, realism, the new international style B. The Status of the Artist 1. The Renaissance artist was considered a free intellectual worker 2. The social status of the artist of genius was immortally secured IV. Social Change A. The Renaissance changed many aspects of Italian, and subsequently European, society 1. Renaissance culture witnessed a shift in the status and experience of women B. Education and Political Thought . One of the central preoccupations of the humanists was education and moral behavior 2. In the 16th and 17th centuries, The Courtier was widely read 3. No Renaissance book on any topic, however, has been more widely read and studied in all centuries since its publication (1513) C. The Printed Word 1. By the middle of the 15th century, paper was no problem 2. Gutenberg’s Bible of 1456, movable type had b rought about radical changes 3. Since books and other printed materials were read aloud to illiterate listeners, print bridged the gap between written and oral cultures D. Clocks . The English word quantification was first used in 1840 2. Mechanical clocks, usually installed on the cathedial or town church, were in general use in Germany by the 1330’s, in England by the 1370’s, and in France by the 1380’s 3. The status of upper-class women declined, in terms of the kind of work they performed 4. Laura Cereta (1469-1499) illustrates the successes and failures od educated Renaissance women 5. Women, of course, continued to perform economic functions 6. In the years 1338- 1358, rape was not considered a serious crime against either the victim or society 7.In the 11th century, William the Conqueror had decreed that rapists be castrated E. Gender and Culture 1. The term homosexuality was coined only in 1892 2. On April 17th, 1432, the Florentine government set up a s pecial magistracy, the Office of the Night F. Blacks 1. The beginning in the 15th century, sizable numbers of black slaves entered Europe 2. In 1491 Isabella of Este, duchess of Mantua, instructed her agent to secure a black girl between four and eight years old V. The Renaissance in the North A. Last quarter of the 15th century, Italian Renaissance thoughts inspired northern Europe 1.There More found the time to write Utopia (1516), which presents a revolutionary view of society. 2. Francois Rabelais (1490? -1553) possess a distinctly secular flavor and have attracted broad readership among the literate public 3. Many of Bosch’s paintings reflect the confusion, and anguish often associated with the end of the Middle Ages VI. Politics and the State in the Renaissance (CA 1450-1521) A. Louis XI, Henry VII, and Ferdinand and Isabella in Spain had been labeled as â€Å"new monarchs† B. France 1. In 1438 Charles published the Pragmatic Sanction of Bourges 2.In 1516 the new treaty, the Concordat of Bologna, approved the pope’s right to receive the first year’s income of new bishops and abbots C. England 1. Between 1455 and 1471, adherents of the ducal houses of York and Lancaster waged civil war, the Wars of Roses 2. The council dealt with real or potential aristocratic threats through a judicial offshoot, the court of Star Chamber D. Spain 1. The centuries-long Reconquista- the wars of the northern Christian kingdoms to control the entire peninsula 2. In the administration of Castile, â€Å"New Christians† held the royal secretary ship

Various Forms of Organizations

YOU DECIDE PAPER 2 Part I:   Discuss the various forms of organization that are available to Penelope, Mark and John The various forms of organization available to Penelope, Mark and John are: GENERAL PARTNERSHIPS: A general partnership is a business organization formed when 2 or more individuals or entities form a business for profit. All partners share in the management and in the profits and decide on matters of ordinary business operations by majority of the partners or by percentage ownership of each partner. Each partner is liable for all business debts and bears responsibility for the actions of the other partners.Each partner reports partnership income on their individual tax return. A partnership dissolves on the death or withdrawal of a partner unless the partnership agreement provides otherwise. Partnerships are relatively easy and inexpensive to form and require few ongoing formalities. LIMITED LIABILITY COMPANY: A limited liability company is a new and flexible busines s organization of one or more owners that offers the advantages of liability protection with the simplicity of a partnership, i. e. partners are not liable for business debts.Each partner reports business income on their individual tax return. LLCs may dissolve on the death or withdrawal of an owner depending on state law. An LLC is not appropriate for businesses seeking to become public or raise capital. LLCs require few ongoing formalities but usually require periodic filings with the state and also require annual fees. LLCs are more expensive to form than partnerships. CORPORATIONS: A corporation is a legal entity that has most of the rights and duties of a natural person but with perpetual life and limited liability.Shareholders of a corporation appoint a board of directors and the board of directors appoints the officers for the corporation, who have the authority to manage the day-to-day operations of the corporation. Shareholders are generally liable for the amount of their i nvestment in corporate stock. A corporation pays its own taxes and shareholders pay tax on their dividends. However, in a subchapter S corporation, shareholders report their share of corporate profit or loss in their individual tax return. The corporation is its own legal entity and can survive the death of owners, partners and shareholders.A corporation is the best entity for eventual public companies. Corporations can raise capital through the sale of securities and can transfer ownership through the transfer of securities. Corporations require annual meetings and require owners and directors to observe certain formalities. Corporations are more expensive to form than partnerships and sole proprietorships. Corporations require periodic filings with the state and also require annual fees. (COMMON FORMS OF BUSINESS ORGANIZATION  Ã¢â‚¬â€œ http://www. tulsascore. org/organization. tml) PARTNERSHIPS: Partnerships are unincorporated businesses. Like corporations, partnerships are sepa rate entities from the shareholders. Unlike corporations, partnerships must have at least one General Partner who assumes unlimited liability for the business. Partnerships must have at least two shareholders. Partnerships distribute all profits and losses to their shareholders without regard for any profits retained by the business for cash flow purposes. (LLCs are taxed as partnerships, unless they choose to be taxed as corporations. of   organization you believe will be best and be sure to explain the reasoning for your choice. In my opinion, a Limited Liability Company would be the best choice for them to form as it provides easy management and â€Å"pass-through† taxation (profits and losses are added to the owner(s) personal tax returns) like a Sole Proprietorship/Partnership, with the liability protection of a Corporation. Like a corporation, it is a separate legal entity; unlike a corporation, there is no stock and there are fewer formalities.The owners of an LLC ar e called â€Å"Members† instead of â€Å"Shareholders†. So in essence, it’s a like a corporation, with less complicated taxation and stock formalities. The heart of a Limited Liability Company is known as the â€Å"Operating Agreement†. This document sets the rules for operating the company and can be modified as the business grows and changes. Operating an LLC is less formal than a corporation, usually only requiring an Annual Members’ Meeting and Members’ agreeing to changes of the Operating Agreement and other major company decisions.Provides the liability protection of a corporation without the corporate formalities (Board meetings, Shareholder meetings, minutes, etc. ) and extra levels of management (Shareholders, Directors, Officers). Taxed the same as a sole proprietorship (1 Member LLC) or partnership (2 or more Members). (Which Type of Business Entity to Choose? http://www. mynewcompany. com/entity. htm) Part III:   Discuss the ta x consequences of contributing cash, property and/or services to the new entity. Contributions of appreciated property to an LLC, however, are generally tax free and there is no ownership or control requirement.There are ordinarily no federal income tax consequences when a person contributes property or services to an LLC, but there are some exceptions to this rule that you should keep in mind when planning for contributions by new or existing members of LLCs. Under IRC  §721(a), a contribution of property to an LLC is generally tax free to both the contributor and the LLC. There is no 80 percent control requirement to obtain tax-free treatment for a contribution to an entity taxed as a partnership as there is for a contribution to a corporation under IRC  §351.Therefore, a contribution of property to an LLC will be tax free even if the contributor obtains only a relatively small interest in the LLC in exchange. Part IV:   Discuss, in detail, how this entity is taxed (if at al l) and what filing requirements it has with the IRS Limited liability companies that are subject to the partnership tax rules are not responsible for actually paying the tax on business earnings, but are responsible for preparing annual partnership tax returns on IRS Form 1065.This return is for informational purposes only; all income, deductions and credits are reported by each individual owner. The LLC reports each owner's share of these amounts on a Schedule K-1 at the end of the year. In this situation, if Penelope, Mark and John earn $120,000 and have $60,000 of deductible business expenses, then each of them will receive a Schedule K-1 with $40,000 of earnings and $20,000 of deductions. Each of them must then report these figures on their personal income tax returns.Essentially, the business will increase their personal taxable income by $20,000. (LLC Tax Filing Rules – Tax Basis in LLC Interest: In general, the initial tax basis of a member who acquires an LLC interest from the LLC will be equal to the amount of money and the tax basis of any property that the member contributes to the LLC in exchange for such interest. The tax basis thus determined will be increased by such member's share of the LLC's liabilities, by its share of the LLC's income, and by any subsequent capital contributions.The member's tax basis will be reduced (but not below zero) by the member's share of LLC distributions and losses and also by any decrease in such member's share of the LLC's liabilities. IRC  § 752 embodies the statutory rules for sharing LLC liabilities. That Section provides that any increase in a partner's share of a partnership's liabilities, or any increase in a partner's individual liabilities by reason of assuming a partnership's liabilities, will be considered a contribution of money by such partner to the partnership.Conversely, any decrease in a partner's share of a partnership's liabilities, or any decrease in a partner's individual liabilities by reason of a partnership assuming such liabilities, will be considered a distribution of money to the partner by the partnership. Unfortunately, the statute does not provide for the manner in which a partner's share of liabilities will be determined. Instead, one must look to the Regulations. (Federal Income Taxation of LLC Members – http://www. mmmlaw. com/media-room/publications/articles/federal-income-taxation-of-llc-members)This last exception is the most important. In some circumstances, a court might say that the LLC doesn’t really exist and find that its owners are really doing business as individuals, who are personally liable for their acts (LLC Business Basics – http://articles. bplans. com/small-business-legal-issues/llc-basics/186) Cited Sources: COMMON FORMS OF BUSINESS ORGANIZATION  Ã¢â‚¬â€œ http://www. tulsascore. org/organization. html Types of Business  Organizations: 6 Forms of Business for IRS  Purposes http://taxes. about. com/od/taxp lanning/a/incorporating_2. tm Which Type of Business Entity to Choose? http://www. mynewcompany. com/entity. htm Contributions to LLCs – http://www. alberty. com/newsletter_summer01. html How LLC Members Are Taxed – http://www. nolo. com/legal-encyclopedia/how-llcs-are-taxed-29675. html Tax Implications: LLC Versus S Corporations – http://www. hutchlaw. com/library/tax-implications-llc-versus-s-corporations LLC & Asset Protection – http://www. ehow. com/about_6563015_llc-asset-protection. html LLC Business Basics – http://articles. bplans. com/small-business-legal-issues/llc-basics/186

The Rain Man essays

The Rain Man essays The Rain Man is a movie about Charlie Babbit played by Tom Cruise and his autistic brother Raymond Babbit also known as The Rain Man who is played by Dustin Hoffman. As Charlies father dies he thinks he is the only child in the family and thinks his father is going to leave his estate worth over three million dollars to him. But after finding out he had an autistic older brother he found out that the only things left for him was the 49 Buick convertible and his fathers prized rosebushes. The estate was to be put into a trust fund to another beneficiary. The money was to be spent by a trustee to carry out his father's wishes. He then found out that the trustee was a doctor at Walbrook and he was supposed to use all the money needed to care for his brother Raymond. In this movie Charlie shows narcissism by his greed for his fathers estate. Because his business was having financial difficulties, Charlie is in need of his fathers estate. He believes he is the only child in the family so he thinks he is going to be left with everything his father owns but when he finds out he had an older brother he is terrified. He felt as if he had been cheated out of his inheritance because his brother got all the money and all he was left with was the 49 Buick convertible and the prized rosebushes. He felt as if he should have received half of the money for the estate. This then leads to isolation which is showed by him trying to do everything to get half of that estate. He goes to Walbrook to try to get the doctor who is the trustee to give him half of the estate and the doctor refuses. To get the money he thought he should have, Charlie decides to take Raymond home with him. He removed Raymond from the institution where he had lived for many years and they started for California. He then realizes that his brother is good with counting cards while they are being shuffled so Charlie decides to stop in Reno, N...

How to proofread business documents - Emphasis

How to proofread business documents How to proofread business documents The meeting room is booked and youre waiting for your clients to arrive. The reception is strangely quiet and no-one turns up. Its a mystery. After 15 minutes, you resort to re-reading the invitation you sent out, and a horrible realisation dawns on you: instead of writing there will now be a meeting, you wrote there will not be one. Such a costly mistake is down to a simple slip of the fingers that could have been picked up through proper proofreading, of course. But such a simple-sounding process is not so simple to get right unless you know the proper techniques. Love is blind As the writer of a document, its harder to spot any errors in it. You know what you meant to say, and so your brain will conveniently skip over missing words, typos and jumbled sentences. For this reason, its always best to get someone else to proofread your work. But even then, if your colleague doesnt have a toolkit of proofreading techniques, they can wade through your words without really improving your work. Whether youre writing for an internal or an external audience you need to make sure that your writing is accurate. This means always checking your work (and that of others) thoroughly. A speedy skim before you hit the send button or distribute a document will rarely be enough. It is one thing for your colleagues or clients to snigger over a humorous typo and quite another to find yourself in legal or financial hot water because of an overlooked error. So follow the tips below to make sure your business writing says what you want it to. Seven ways to proofreading success Print out a hard copy while proofreading on screen. Arm yourself with two copies. Its likely that errors will stand out in one version even if youve glided over them in the other. Ensure the document makes sense. Correcting grammar and punctuation can often seem to be the point of proofreading. But your top priority should be ensuring the document is readable. If its difficult to understand, change it. Remember, plain English is best, so weed out all the complicated words and replace them with no-nonsense alternatives. Use your computer spellchecker. But remember that Bill Gates doesnt have all the answers. Your spellchecker doesnt read for sense, only accuracy it doesnt know whether you mean mountain peak or peek. So dont be a slave to it. Always use a dictionary if youre not sure. Use a pencil to point to every single word. Scientists have found that in normal reading we dont scan every word. Instead, our eyes move in little jumps, fixating on key words. Using a pencil and ruler slows your brain down. Check the title or headline. Its easy to overlook the most obvious thing on the page and get bogged down in the details. Also, make sure the title is relevant to the document. Check telephone numbers by calling them. Its surprisingly easy to transpose numbers when writing them. Misplacing one digit can ruin a marketing campaign, for instance. Dont waste valuable time and money by sending out documents with incorrect phone numbers. Make sure youre not the only person to read the last proof. If the document is important and youre the only one whos seen it, hold fire until you can get a second pair of eyes to see it. Show your colleagues these proofreading tips and make sure they follow each one before giving you the go-ahead. Getting to the good stuff You now have a beautifully proofread piece of work thats grammatically correct, accurate and makes sense. But unless its written in a punchy style, you cant guarantee that your readers will sit up and take notice. The next step is to read through and make sure that every word counts. For instance, you may be able to squeeze a whole paragraph into a short newsletter item simply by removing wasteful words here and there. Change It was some time in the long hot summer of 1976 to In the summer of 1976 for example. Unless youre writing a novel (or a piece about the weather), you can take out the adjectives. Your readers will thank you for getting to the point. And if you improve your colleagues work, theyll no doubt be grateful that youve helped them shine. Just make sure you get someone else to proofread your handiwork! Take heart though because some small errors will always slip through. So, if youve done the writing equivalent of skidding on a banana skin, dust yourself off with pride. The meeting can wait practising your proofreading cant. Robert Ashton is the Chief Executive of Emphasis. From proofreading to document structure, the active voice to keeping it short and simple, we can help you write better documents. See our courses for individuals or our courses for groups. Alternatively, send us a message or call one of our friendly advisors on +44 (0)1273 961 810

How might a seaside resort in 1870 be expected to differ from the same Essay

How might a seaside resort in 1870 be expected to differ from the same resort in 1930 What accounts for the changes - Essay Example People began to filter into the cities to find work and thus seashore towns were developed. Many of the first settlers along the seashore began to open up boarding houses and hotels. The wealthy stayed in hotels and the less wealthy people used the boarding houses. The first boarding houses rented for a fee of $8 – 12 a week for room and board and often included meals and a wagon ride through the cornfields to the beach. As an example, Point Pleasant Beach, New Jersey developed in the 1870s as a destination for visitors through Captain John Arnold. He retired from a sea career and bought land in Point Pleasant Beach. He built a railroad to the ocean, which is now known as Arnold Avenue. As in other seashore towns, the railroad was the most influential factor in development and tourism of seashore towns. The 1870s were an era of major tourism expansion brought on by developers who bought and subdivided old farms for vacation home lots. In 1877 The Point Pleasant Land Company bo ught a 250 acres farm and began selling lots. To attract buyers, a Resort House was built and began a horse-drawn trolley service for tourists. The Resort House was a four-story hotel type structure that housed 200 guests, and was the largest building in town. The resort featured shaded oak and locust trees, a manicured lawn and a clear view of the beachfront dunes. The inside included a ballroom and bowling alley, which was very upscale for that time. Several other hotels and boarding houses were built similar before the turn-of-the-century. Some of the hotels advertised access to New York and Philadelphia trains, trolley lines, water works, electric lights plants and no mosquitoes. Many of these hotels burned to the ground due to being wood structures and others lost business due to changing tastes in lodging. The first beachfront pavilion was constructed in 1880, and ten years later the first boardwalk was built. The first boardwalk was very flimsy and washed away within two year s. During the Victorian period rapid growth in population began in the seaside resorts. The railways made if possible for visitors to travel to the seashore, and it became much more affordable. The seashore had a nostalgic draw to people as a focal vacation point. A seaside holiday was considered very charming at that time. Again, only a few ordinary people owned cars or telephones until the 1950s. Even when televisions became available, they were very expensive for the average family. The working class worked hard all week in factories, offices, shops and mines and very rarely had the opportunity to travel. However, it became popular to set aside a time during the year to take a seaside holiday. This was popular both in England and the Americas. Traveling to the seaside became popular when it was decided that the sea and bathing in the sea was good for your health. Dr. Richard Russell advocated the use of seawater in bathing and in drinking to treat many early illnesses, in the lat e 1700s. So it became fashionable for the rich especially to visit the seashore. For people of England a railway trip to the seaside and a week or two-holiday stay at a resort was the highlight of the year. The popularity of holiday seaside trips grew until it became popular to take trips abroad to experience different lifestyles. This became very popular with the wealthy, as the ordinary person could not afford such luxuries. Just as the industrial revolution helped build the