How to write an essay on poetry
How To Write A Good Introduction To A Research Paper
Tuesday, August 25, 2020
Free Essays on The Impact Of The Cold War On American Foreign Policy
The Cold War rose out of the post-World War II battle between the United States (US) and its partners and the Union of Soviet Socialist Republics (USSR) and its partners. During the Cold War time frame, which kept going from the mid-1940s until the finish of the 1980s, American international strategy and universal legislative issues were vigorously formed by the exceptional competition between these two incredible coalitions of intensity and the political philosophies they spoke to: vote based system and free enterprise on account of the United States and its partners, and Communism on account of the Soviet alliance. The chief partners of the United States during the Cold War included Britain, France, West Germany, Japan, and Canada. On the Soviet side were a considerable lot of the nations of Eastern Europe-including Bulgaria, Czechoslovakia, Hungary, Poland, East Germany, and Romania-and, during parts of the Cold War, Cuba and China. American writer Walter Lippmann initially promoted the term cold war in a 1947 book by that name. By utilizing the term, Lippmann intended to propose that relations between the USSR and its World War II partners (fundamentally the United States, Britain, and France) had decayed to the point of war without the event of real fighting. Throughout the following not many years, the developing contention between these two camps solidified into a common and changeless distraction. It commanded the international strategy plans of the two sides and prompted the arrangement of two immense military partnerships: the North Atlantic Treaty Organization (NATO), made by the Western powers in 1949; and the Soviet-ruled Warsaw Pact, set up in 1955. Albeit focused initially in Europe, the Cold War hatred in the long run brought the United States and the USSR into nearby clashes in pretty much every quarter of the globe. It likewise created the Cold War weapons contest, which turned into an extraordina ry rivalry between the two superpowers to collect propelled military weapons. Antagonistic vibe between the United States and the USSR had I... Free Essays on The Impact Of The Cold War On American Foreign Policy Free Essays on The Impact Of The Cold War On American Foreign Policy The Cold War rose out of the post-World War II battle between the United States (US) and its partners and the Union of Soviet Socialist Republics (USSR) and its partners. During the Cold War time frame, which endured from the mid-1940s until the finish of the 1980s, American international strategy and universal legislative issues were vigorously formed by the serious contention between these two incredible coalitions of intensity and the political philosophies they spoke to: majority rule government and private enterprise on account of the United States and its partners, and Communism on account of the Soviet alliance. The chief partners of the United States during the Cold War included Britain, France, West Germany, Japan, and Canada. On the Soviet side were a large number of the nations of Eastern Europe-including Bulgaria, Czechoslovakia, Hungary, Poland, East Germany, and Romania-and, during parts of the Cold War, Cuba and China. American writer Walter Lippmann previously advocated the term cold war in a 1947 book by that name. By utilizing the term, Lippmann intended to recommend that relations between the USSR and its World War II partners (fundamentally the United States, Britain, and France) had decayed to the point of war without the event of real fighting. Throughout the following scarcely any years, the rising competition between these two camps solidified into a shared and lasting distraction. It ruled the international strategy plans of the two sides and prompted the development of two huge military unions: the North Atlantic Treaty Organization (NATO), made by the Western powers in 1949; and the Soviet-commanded Warsaw Pact, set up in 1955. Albeit focused initially in Europe, the Cold War ill will in the end brought the United States and the USSR into nearby clashes in pretty much every quarter of the globe. It likewise delivered the Cold War weapons contest, which turned into a serious rivalry betw een the two superpowers to collect propelled military weapons. Threatening vibe between the United States and the USSR had I...
Saturday, August 22, 2020
The Hangi Essays - Physics, Heat Transfer, Thermodynamics
The Hangi How does the development of the Hangi cook the food with it? Presentation: The Hangi is a customary Maori technique for preparing food. Food from a Hangi is cooked underground by super hot volcanic shakes and steam, which consolidates onto the food, accordingly preparing it. To make a hangi , a heap of wood is lit under the ground, warming up the light and simple to warm volcanic stone super hot. In present day Hangi , wire crates loaded up with food are put inside the ground alongside the volcanic shakes and secured with a wet fabric and soil uncovered from the beginning. The hot steam made underground with the food has no other method of getting away, so it dense onto the food, moving its warmth onto it. Following 3 hours, the food ought to be totally cooked. Passage 1: Construction of Modern and Traditional Hangi Prior to the Introduction of metals and wire, the Maori just had Hangi to prepare their food. In conventional Hangi , the food is spread out onto bark, huge leaves, clean sticks, enormous leaves and different sorts of vegetation. These strategies convey an entire scope of employments including keeping the food clean, diminish consuming, and to keep direct contact with the super-warmed rocks to a flat out least. A few clans utilized a cut wooden bowl called Kono to prepare food by setting their food inside, at that point putting hot shakes on a fluid base to warm up the fluid, hence cooking the food within it. The conventional Hangi prepared an assortment of food, for example, fish, feathered creatures, other land creatures, and vegetable leaves, for example, Puha , Kokihi and Kohetake . This technique for preparing food was not anyway mostly utilized for preparing food yet in addition supported by Tohunga (Expert Practitioners) for making drugs and cures by warming up leaves, bark and other natural issue. The presentation of cooking vessels, for example, pots and skillet finished the every day utilization of Hangi to prepare food. This is on the grounds that Hangi take a ton of time, arrangement and intending to go into it, while the utilization of a pot or skillet can make that procedure much faster.In present day Hangi , the leaves that were utilized are probably going to be subbed with aluminum foil and metal containers made of wire. The bushels arranged with food wrapped with aluminum foil are deliberately positioned inside the stones, with cabbage leaves on the base of the container to forestall the bin and aluminum foil from consuming. The food is then secured on the top with a wet fabric, at that point splashed with water to make additional steam for the Hangi to cook on. At that point a hill of Earth is set on the Hangi is a way which traps the steam and warmth from getting away. The food is then cooked and prepared to eat in 3 to 4 hours. The cutting edge Hangi , as I would see it, is better that the conventional Hangi for various reasons. Initially, the conventional Hangi utilizes material they find in the shrub, for example, leaves, bark and sticks to put their food over. This may be a wellbeing risk to the individuals that eat the food as soil and different trash, for example, debris from consuming items like wood, or the earth figuring out how to get into and defile the food. Additionally, individuals may get consume really taking shape of the fire, particularly in the hot conditions inside and close to the Hangi . An advanced Hangi Machine is accessible for buy and it is an a lot more secure approach to prepare food. With this Hangi machine, you can cook kai effectively, with less readiness and peril. In any case, I accept the Hangi Machine subverts the entire conventional food some portion of the Hangi . Passage 2: Types of Heat Transfer and Open and Closed Systems Fluids and Gases grow when they are warmed. This is on the grounds that the particles in the fluids and gases vibrate quicker and quicker as they get more blazing, making them move. They additionally lose vitality when they are cooler, easing back the vibration of the particles down, which makes the particles more slow than when the fluid and gases are
Friday, August 7, 2020
Tales From The Nance Effect Road Show
Tales From The Nance Effect Road Show Even as I write this I am en-route from the border town of El Paso, TX to Boston, MA. As the old joke goes: I just flew in from El Paso and boy are my arms tired. (rim shot) But seriously, I have been on the road visiting schools, meeting students and conducting MIT Central Meetings for the better part of September. Here is a quick update of what I saw and who I met. Tucson, AZ (A.K.A. Wildcats Mr. Rattlesnake) Dry heat huh You know what? 99 degrees is 99 degrees. End of conversation! [SIDEBAR] Why did the flight attendant spend 10 minutes explaining that my seat could be used as a floatation device even though the entire route of the flight (Phoenix to Tucson) was over the desert? Just thought Id throw that out there. What a great town. I got a chance to be like Tiger on the links in Tucson. I now understand desert rules for golf. After marveling at a 240+ yard drive (just off the green) I encountered a Tucson native inhabitant; the rattlesnake. There I am in the middle of my back swing when I hear what can only be described as someone shaking beads in an empty soda can. I wish I could tell you what he/she/it looked like but I quickly vacated the area. It was at that moment that I realized why the entrance of the golf course suggested Desert Rules and Beware of Rattlesnakes. I wonder if the snake thought that I might taste like chicken. The MIT Central Meeting was held at Catalina Foothills High School. I was treated to a pre-game show by the School Marching Band. All I can say is wow! If you happen to watch the Macys Thanksgiving Day Parade, be sure to keep an eye out for The Catalina Foothills High School Marching Band. Overall I had a blast. There were great students and there was great southwestern food, but no fish tacos. Phoenix, AZ (A.K.A Sun Devils) Dry heat huh You know what? 108 degrees is 108 degrees. End of conversation! I had another spectacular Central Meeting that was held at Phoenix Country Day School. The crowds really turned out for my meeting. We had lots of great conversations and more than a few laughs at my expense. Sorry about the technical difficulties, Phoenix. I know, Im from MIT so there should be no technology issues with my presentation. In my defense Ill remind you that I only work at MIT. Oklahoma City, OK (A.K.A. SOONER Country) Beautiful weather and great students! During my visits in OKC I was able to meet students from Classen HS and Northeast Academy. The prize for the largest student turn-out goes to Oklahoma School for Science and Math who rolled into the library 50+ strong! Talk about a warm welcome! Norman, OK (A.K.A. BOOMER SOONER Epicenter) Everyone who knows me is fully aware that when it comes to sports I L-O-V-E the University of Oklahoma football SOONERS. Hell, I probably would have named my daughter Boomer if I thought I could have gotten away with it. Less I digress. As I drove into Norman it was hard to see the road because of the tears in my eyes. (Yes I was happy, but I ran over a dead skunk on highway OK-77 South). Despite minor setbacks, I pressed on. I first visited Norman High School where we talked and talked and talked. I left thinking, what a great group of students. (I must admit that collectively the Norman students had a warped and twisted sense of humorprobably the reason that I enjoyed the visit so much.) They threw lots of tough question at me and hopefully I answered to their satisfaction. Norman HS, let me know how youd rate The Nance Effect Road Show. After you visit Norman H.S. there is only one place left to go thats right, Norman North H.S! This time I was ready. With no dead skunk aroma and a cup of Starbucks Venti Skinny Peppermint Mocha Late (no whipped) I was ready for the Norman North crowd. In a room designed to hold 12 we stuffed 25 students and a video camera for an extra long discussion about MIT. Did I mention that there was no AC in the room and the outside temperature was in the high 80s? Still Norman North, you showed me mad love Sooner style. After all of that activity, I thought that I would go to the OU bookstore, take a few pictures of the football stadium and call it a night. Ohhhhh no! Not the kid! I was reunited with the great Paul Rocha, Student Recruitment Specialist at OU. (Some years earlier we were a dynamic admissions duo at Cornell.) After an amazing Mexican feast we moved on to Edmond, OK where we conducted a joint college presentation at the Edmond Native American College Program. (Big shout-out to Ms. Baya Sanchez Crynes and Ms. Sydna Yellowfish for the warm welcome and cool Native American print t-shirt!) After a great few days with awesome students and friends new and old I was forced to bid farewell to Sooner State. (Still no fish tacos) El Paso (A.K.A. Miners) El Paso welcomed me with open arms and mercury readings in the high 90s. Enough with the dry heat references! Unfortunately, I was not able to make any high school visits, but I finally got my fish tacos! Life is so good to me! After a few hours of sleep and a great meal I was ready for the best and brightest that El Paso had to offer. True to form, I was not disappointed in the number of students and families that came to learn more about MIT. Great questions and conversations from a very knowledgeable crowd. It was a love-fest. I am disappointed that my schedule did not allow me to visit any schools in the El Paso area, but I did get to make my first trip to Mexico. I spent a grand total of 20 minutes south of the border. So much to do, so little time. Alas, there is always next year. In the coming weeks the The Nance Effect Road Show is headed to New York City and Southern California. If you happened to catch it or you have questions about the application process, drop me a line and well tawk.
Saturday, May 23, 2020
Business Plan on Geared Up - Free Essay Example
Sample details Pages: 8 Words: 2297 Downloads: 6 Date added: 2017/06/26 Category Business Essay Type Research paper Did you like this example? Business Plan Contents Goals Short term goals: Long term goals: Strategies Business description and outlook Management and Ownership Operational plan 6a- roles of staff employed in the organisation Inventory of equipment Floor Layout Marketing plans Products Promotion Internal promotion External promotion Place . Donââ¬â¢t waste time! Our writers will create an original "Business Plan on Geared Up" essay for you Create order Goals Goals are desired outcomes that the business wishes to achieve. Goals are important to a business as it acts as a target to reach for individuals and the company as a whole, acts as a bench mark to which a company can measure their performance, works as a form of motivation and to show a sense of commitment. Goals can be categorised as long term or short term and within these are goals that are financially based or non financial. Listed below are the goals of Geared Up organised into long or short term. Short term goals: Create and improve on company website (within the first month) Have a social media page that will be actively posting updates on new products and specials (within the first 3 months) Attempt to match main competitor price, JW computers, (within 9 months) Have advertisements near traffic lights and on public transportation i.e. bus stops, in trains and on busses ( 6 months) Offer home assistance for easy to fix computer problems (first 2 months) Have business cards and hand out pamphlets (within first 4-6 months) Offer home delivery Long term goals: Create own line of computers and peripheral devices- 3-5 years Buy a warehouse to store products in a suburban area that is relatively close to minimise transportation costs but still is effective for storage uses.- 2-4 years Increase gross profit by 10-15% in the first 2 years then, Increase revenue by 20-45 % for 2-4 years after the initial 10% increase Sponsoring and Supply the equipment for professional gaming scene targeting market favourite game League of Legends- within 3-4 years Become a franchise. Strategies Short-term goals Long-term goals Acquire assistance from a professional web designer in order to get a user-friendly website that also provides customers with information on products Maintaining the page so it does not become dead content and make it as appealing as possible Determine whether it is a feasible option to match the prices and distinguish if we will make up for losses in the future Have a marketing consultant assist in developing the most effective high quality and appealing advertisements Have a professional card designer assist us in creating a simplistic yet effectual business card and pamphlets Creating business cards as well as handing out pamphlets to raise awareness of the services we offer while also providing a contact number. Maintaining a positive cash flow as well as consulting people that play a range of computer games in order to see what they look for when looking to purchase a computer or peripherals Discuss with a real estate agent where would be the most ideal location so it is beneficial for convenience, price and size. After achieving a more stable condition discounts, coupons and sales will be utilised to à ¢Ã¢â ¬Ã
âlureà ¢Ã¢â ¬Ã customers in the shop ultimately, increasing income. Having a meeting with a teamà ¢Ã¢â ¬Ã¢â ¢s captain and manager in order to negotiate sponsoring and supplying them with products and in exchange they promote the company and wear our symbol The business will hire a business consultant and discuss the most optimal locations to open up another franchise. Interviewing will be held as well as trailing in the current store to look for branch managers Business description and outlook à ¢Ã¢â ¬Ã
âGeared Upà ¢Ã¢â ¬Ã is an electronic store that it part of the tertiary industry that is focused primarily on selling computers and computing accessories such as keyboards, mouses and headsets and supplying these products for a range of various uses such as at home/office based work, gaming or an all rounded computer. We also provide computing assistance, repairs and maintenance. The greatest competitor in the area will be JW computers who are although new in the area have already developed a strong customer base due to their reliability and great value. Despite the fact that JW computers is not too close to the store they prove to be a threat as both them and us provide the same services. However, Geared Up aims to develop strong goodwill and a solid customer base and in effect more potently strive in this market. There are many reasons why this business is being opened: Seeing growth in the computing and gaming field opening up new opportunities for entrepreneurs. Refer to appendix one With the belief that this business can provide better service and products then competitors such as JW computers and JB HI FI Our passion for computers, gaming and developing great accessories to optimise the gaming experience for all gamers and computer users. The demand for computer assistance and repairs in the area. Management and Ownership Geared Up is a Small sized business that is registered as a sole trader business owner Justin Saliba will hire store managers after a large amount of interviewing and finding the right applicants in order to maintain functioning of the store when the store manager is not available. Being a sole trader has many advantages and along with these many disadvantages. One major concern is the fact that sole traders have unlimited liability meaning that If the business is unable to meet any financial obligations or settle any outstanding liabilities, the owners personal assets can be seized to satisfy the debts. However the potential benefits can possibly outweigh the negative aspects these include: see appendix two for a pros and cons table Efficiency setting your own deadlines Control maintaining full control of the business and running it without interference of other people. Profit allowing you to retain the full amount of profit made and doing what you want with it. Decision making make decision to your liking and carry them out the way you find most viable. Self reliance relies on your own power and resources rather than being dependant on someone elseà ¢Ã¢â ¬Ã¢â ¢s. ( this does require you to stay self motivated) Financial independence Job security with the fact that you are your own boss. 5b- Details of management structure and division of labour. Geared up will take up a flat organisational structure, that is, a structure that minimises the levels of management between owner and employees. This is ideal for a small company that is just starting off as it removes salaries of middle management and unneeded layers of management allowing for more efficient communication and coordination. This structure also prompts the employees to be more productive as they are involved in decision making and determining the success of the business Operational plan 6a- roles of staff employed in the organisation Store owner- the role of the store owner includes: Managing all daily operations of the business Train and higher the appropriate staff needed to help excel the business Be present and at the store as often as possible through the week Set a good example by being an active leader and promoting productivity Managing all financial aspects of the business such as: taxes and stock ordering. Manage advertisements and promotional ways to get the business name to the public Store manager- The store managersà ¢Ã¢â ¬Ã¢â ¢ role is to: Provide supervision in the store when the owner is not available Assist all customers that confront him as well as attending to all un aided customers Ensure the store remains in its most prestige condition throughout the day Attend to phone calls when available and not attended Be present at least 35-38 hours per week Attend to duties of owner if asked to or if the owner is not present Set an example for all employees and represent the company professionally Assist in reperation of computers that need fixing Full time employee (/ at home service): Stock shelves Serve and attended to customersà ¢Ã¢â ¬Ã¢â ¢ needs In charge of reparation of computers that need fixing Clean and tune the store to make it presentable Work 38 hours a week or as required Provide at home assistance for easy to solve computer problems when needed Part time employee: Part time employees will be obliged to do the same tasks and are entitled to the same benefits as full time employees but on a Pro-rata basis Works an average of less than 38 hours a week but more than 23 Inventory of equipment Cash register and receipt printer Credit card and paypass machine Check out counter Display monitors (x3) Telephones (x2) Display cabinet (x2) Barcode scanner Tool kit(x2) Repair table Shelving (2x wall and 2x isle shelves) Floor Layout Marketing plans A marketing plan is used to elucidate the primary marketing elements of a business and setting a foundation while also providing direction on the objectives, goals and activities for the business to collectively work towards. Products Geared up provides a range of products and services. The products supplied by Geared up include: Premade computers, laptops, computer components, peripheral devices, USBà ¢Ã¢â ¬Ã¢â ¢s and monitors. Services that are provided are: In shop computer repairs and at home computer repairs. Product Price Premade computers Home and office computers $700-$1,399 Gaming computers $999- $2,999 All rounded computers $850-$1,499 Laptops Acer $649-$908 Asus $699-$1,874 Toshiba $469-$1,129 Samsung $599-$1,088 Computer components CPU/ Processors- AMD $79-$245 CPU/ Processors- Intel $89.95-$450 DDR3 Ram $35-$269 Graphics card- Gigabyte $75-$549 Product Price Graphics card- Asus $45-$999 Peripheral devices (computing accessories) Keyboards $39-$179 Mouse $9.99-$125 Speakers $49-$239 USBà ¢Ã¢â ¬Ã¢â ¢s $8.00-$34.99 External hard drive $69.00-$229 Monitors- Acer $99-$299 Monitor- Samsung $120-$389 Computer cases Corsair Tower $79-$184.99 Gigabyte tower $80-$189.99 Corsair cases $89-$199.95 Services provided In store repairs $25+ cost of added components At home assistance 35+ cost of needed material Software Microsoft office home edition-2013 $249.95 Norton antivirus-2014 $59.99 Adobe Photoshop $99.99 Promotion Promotion is fundamental for a newly established business as it provides a way to allow the business to reach out to potential customers through the use media, techniques and strategies to attain peopleà ¢Ã¢â ¬Ã¢â ¢s attention. Promotion can be widely divided into two categories: Internal External Internal promotion Internal promotion is useful for establishing a customer base by allowing them to gain something for the more they spend in store. Geared up will be implementing a rewards card system named à ¢Ã¢â ¬Ã
âGeared UP Rewardsà ¢Ã¢â ¬Ã . This reward system will allow customers to gain points that represent in-store credit as well as receiving discounts on selective items. Another form of internal promotion that will be used is the placing of posters in and around the store raising awareness for specials and deals. This will be used to à ¢Ã¢â ¬ÃÅ"lureà ¢Ã¢â ¬Ã¢â ¢ customers into the store and forcing them to walk past many objects to reach the item advertised as on sale. External promotion External promotion is practical for raising awareness of a store for people that do not regularly come to the store location. Geared Up will utilise many types of external promotion during the establishment phase of the business. This includes Newspaper advertisements (see appendix 3), handing out flyers (see appendix 4) and business cards (see appendix 5). Place Where will you locate your enterprise and why? Geared Up will be located in Little Saigon Plaza (462 Chapel Road, Bankstown NSW 2200). Primary reasons for this location include: Due to a recent survey conducted people in the area want more variety/choice of this particular product and service Bankstown not being as technologically advanced means that people have a higher tendency to be unaware of any technological defect or product, Geared up will provide 100% assistance. Increase of population in the area Little competition ( none within walking distance) Easily accessible with transportation services How will your goods or services be delivered to customers? All goods will be available in store, however, in the near future home delivery will be implemented to supply goods for customers with the addition of a call out fee. What is your proximity to suppliers? There is no computer manufacturing outlet in the area and for this reason products must be delivered to the shop in exchange of a transportation fee. Stock in high demand will be bought in bulk in attempt to minimise avoidable costs. SWOT Analysis. Strengths (internal, positive factors) Strengths describe the positive attributes, tangible and intangible, of your organization. These are generally within your control. High demand, little supply Increase of population in area Skilled and motivated workforce Provide high quality products High level of communication Have a cohesive business plan Weaknesses (internal, negative factors) Weaknesses are aspects of your business that detract from the value you offer or place you at a competitive disadvantage. No established reputation Must invest in advertisement Not many employees with correct expertise Very fast paced type of business No close supplier increasing costs for transportation Opportunities (external, positive factors) Opportunities are external attractive factors that represent reasons for your business to exist and prosper. Expand business- franchise Expanding market To gain a loyal company base Trends in market suggest success Threats (external, negative factors) Threats are external factors beyond your control that could put your business at risk. Competition from an established business- JW computers, Dick Smith High cost of transportation could lead to loss A possible downturn in economy meaning people spend less Ever-changing technology means we must constantly upgrade stock Finance plan Budgeted revenue statement Geared UP Statement of financial performance- for the year ended 30 august 2015 $ $ Sales revenue 400,000 Sales Less Costs of Goods Sold Opening Stock Purchases Closing stock 87,700 38,500 126,200 47,200 79,000 Gross profit 321,000 Expenses Total expenses Advertising and marketing Legal fees Wages Insurance Telephone cost Rent On-going stock purchases Computer Motor vehicle purchase Motor vehicle running cost 1,000 500 100,000 1,500 3,900 43,200 32,000 3,000 16,000 3,120 321,000 Net Profit 0 Budgeted balance sheet Geared UP Balance sheet for year ending 30th august 2015 Current assets $ Current Liabilities $ Stock Accounts Receivable Prepaied Expenses 87,500 521,500 17,000 Accounts Payable Overdraft Wages 80,000 32,500 65,000 Total Current Assets 626,200 Total current liabilities 177,500 Non Current Assets Noncurrent liabilities Land Vehicles Furniture 10,000 16,000 6,500 Mortgage Owners equity Capital Retained profits 300,000 145,000 36,000 Total Non-current assets 28,500 Total Noncurrent liabilities 481,000 Total assets 658,500 Total liabilities 658,500
Tuesday, May 12, 2020
An Open Path Behind A Bridge - 1375 Words
city, but not for an open path behind a bridge. Confusion ensued as the Redcoats started retreating over the bridge in an attempt to form up in the street-firing position. Redcoat Lieutenant William Sutherland, who was in the rear of the formation, knew that maneuver was not adequate for the situation and ordered flankers to be sent out. Lieutenant Sutherland was from a different company and only four soldiers obeyed him. The remainder of the troops, despite the confusion, followed the orders of the superior officer. (1775, 04/19: Battles of Lexington and Concord. (2007, June 26). Once the Redcoats were set up to the best of their ability, the militiamen continued to move forward. As the militiamen closed in the British fired theâ⬠¦show more contentâ⬠¦As the Redcoats were outnumbered and outmaneuvered, they began to retreat toward the approaching Grenadier Company led by Lieutenant Colonel Francis Smith (1775, 04/19: Battles of Lexington and Concord. (2007, June 26). During the British retreat they continued to come under heavy fire in five more locations, Miriam Hill, Hardyââ¬â¢s Corner, Menotomy Fisk Hill and Charlestown. The next morning General Gage awoke to find a huge militia Army upwards of 15,000 men, which had marched from and throughout New England. The colonistââ¬â¢s fighters continued to grow as colonies sent more and more men and supplies. The Revolutionary War had begun. It was clear to the colonists that in order to beat the British; a unified Army needed to be created. The Continental Congress would adopt and sponsor these men into the beginnings of the Continental Army. The Continental Army was created and the first Commander in Chief was put in place. General George Washington would take over command on June 14, 1775. The colonists had won the first Battle in the American Revolutionary War (1775, 04/19: Battles of Lexington and Concord. (2007, June 26). Intelligence During the Battle of Lexington and Concord the Human Intelligence (HUMINT) played a huge role. HUMINT was the only intelligence capability they had access to throughout the battle. HUMINT was the key reason the battle was won by the colonists. A source inside the British
Wednesday, May 6, 2020
The Secret Circle The Initiation Chapter Ten Free Essays
string(22) " Faye would let stay\." That Friday, Kori came to the back room for lunch. She seemed in awe of the older girls and was even absently respectful of Cassie, which was nice. Certainly Suzan and Deborah had no such respect. We will write a custom essay sample on The Secret Circle: The Initiation Chapter Ten or any similar topic only for you Order Now The strawberry blond seemed unaware of Cassieââ¬â¢s existence unless she wanted something passed to her or picked up, and the biker fixed Cassie with a surly glare whenever they passed in the hall. Deborah and Doug ââ¬â the other Henderson brother ââ¬â had appeared in the back room only once since Cassie started eating there, and they had spent the entire time arguing furiously about some heavy-metal band. Neither Faye nor Nick, the dark, coldly handsome boy whoââ¬â¢d rescued Cassieââ¬â¢s backpack, showed up at all that week. But Kori Henderson was nice. Now that Cassie knew, she could see the resemblance to Chris and Doug ââ¬â the blond hair and the blue-green eyes that Kori emphasized by wearing a turquoise necklace and ring all the time. Kori wasnââ¬â¢t as wild as her brothers, though. She seemed just an ordinary, friendly, going-on-fifteen girl. ââ¬Å"Iââ¬â¢ve been waiting so long for it, I canââ¬â¢t believe itââ¬â¢s finally here,â⬠she was saying at the end of lunch. ââ¬Å"I mean, just think, next Tuesdayââ¬â¢s the day! And Dad says we can have the party down on the beach ââ¬â or at least he didnââ¬â¢t say we couldnââ¬â¢t ââ¬â and I want to make it really special, because of it being a holiday, tooâ⬠¦Ã¢â¬ She trailed off suddenly. Cassie, following her gaze, saw that Diana had her lip caught between her teeth and was almost imperceptibly shaking her head. What was Kori saying wrong? Cassie wondered. And then it struck her: this was the first sheââ¬â¢d heard about a party, although it clearly wasnââ¬â¢t news to the others. Was she not invited? ââ¬Å"So, uh, do you think Adam will be back in time for- ââ¬â for ââ¬â I mean, when do you think Adam will be back?â⬠Kori stuttered. ââ¬Å"I donââ¬â¢t really know. I hope itââ¬â¢s soon, butâ⬠¦Ã¢â¬ Diana gave a little shrug. ââ¬Å"Who can tell? Who can ever tell?â⬠ââ¬Å"Whoââ¬â¢s Adam?â⬠Cassie said, determined to show she didnââ¬â¢t care about the party. ââ¬Å"You mean she hasnââ¬â¢t told you about Adam yet? Diana, thereââ¬â¢s such a thing as carrying modesty too far,â⬠Melanie said, her cool gray eyes disbelieving. The color had come to Dianaââ¬â¢s cheeks. ââ¬Å"There just hasnââ¬â¢t been time ââ¬â â⬠she began, and Laurel and Melanie hooted. Cassie was surprised. Sheââ¬â¢d never seen Diana react this way. ââ¬Å"No, but really,â⬠she said. ââ¬Å"Who is he? Is he your boyfriend?â⬠ââ¬Å"Only since childhood,â⬠Laurel said. ââ¬Å"Theyââ¬â¢ve been together forever.â⬠ââ¬Å"But where is he? Is he in college? Whatââ¬â¢s he like?â⬠ââ¬Å"No, heââ¬â¢s just ââ¬â visiting some people,â⬠Diana said. ââ¬Å"Heââ¬â¢s a senior, but heââ¬â¢s been away so far this year. And as for what heââ¬â¢s likeâ⬠¦ well, heââ¬â¢s nice. I think youââ¬â¢ll like him.â⬠She smiled. Cassie looked toward Laurel for more information. Laurel waved a zucchini stick in the air. ââ¬Å"Adamââ¬â¢sâ⬠¦Ã¢â¬ Kori said, ââ¬Å"Yes, heââ¬â¢sâ⬠¦Ã¢â¬ Even Melanie couldnââ¬â¢t seem to find the right words. ââ¬Å"Youââ¬â¢ll have to meet him,â⬠she said. Cassie was intrigued. ââ¬Å"Do you have a picture of him?â⬠she asked Diana. ââ¬Å"As a matter of fact, I donââ¬â¢t,â⬠Diana said. Seeing Cassieââ¬â¢s disappointment, she went on, ââ¬Å"You see, around here people have a sort of silly superstition about photographs ââ¬â they donââ¬â¢t like them. So lots of us donââ¬â¢t get pictures taken.â⬠Cassie tried to pretend this wasnââ¬â¢t as bizarre as she thought it was. Like aboriginals, she thought in amazement. Thinking the camera will steal their souls. How can anybody in the twentieth century think that? ââ¬Å"Heââ¬â¢s cute, though,â⬠Kori was saying fervently. Suzan, who had been absorbed in eating, looked up from her lunch to proclaim in feeling tones: ââ¬Å"That bod.â⬠ââ¬Å"Those eyes,â⬠Laurel said. ââ¬Å"Youââ¬â¢d better go easy,â⬠Melanie said, smiling. ââ¬Å"Youââ¬â¢re going to drive Diana crazy before he gets back.â⬠ââ¬Å"Crazy enough to give somebody else a chance, maybe?â⬠Sean piped up. Looks of forbearance passed between the girls. ââ¬Å"Maybe, Sean ââ¬â sometime in the next millennium,â⬠Laurel said. But being a kind girl, she didnââ¬â¢t say it very loudly. Looking amused, Melanie explained to Cassie, ââ¬Å"Adam and Diana donââ¬â¢t even see anyone of the opposite sex except each other. For years Adam thought the rest of us were boys.â⬠ââ¬Å"Which in Suzanââ¬â¢s case took quite a lot of imagination,â⬠Laurel put in. Suzan sniffed and glanced at Laurelââ¬â¢s flat chest. ââ¬Å"And in some peopleââ¬â¢s case took no imagination at all.â⬠ââ¬Å"What about you, Cassie?â⬠Diana interrupted before an argument could begin. ââ¬Å"Did you leave a boyfriend back home?â⬠ââ¬Å"Not really,â⬠Cassie said. ââ¬Å"There was one guy, though, this summer. He wasâ⬠¦Ã¢â¬ She stopped. She didnââ¬â¢t want to tell the story in front of Suzan. ââ¬Å"He was sort ofâ⬠¦ all right. So, anyway, how did Fayeââ¬â¢s date with Jeffrey go?â⬠she asked Suzan abruptly. Suzanââ¬â¢s look said she wasnââ¬â¢t fooled by the sudden change of subject, but she couldnââ¬â¢t resist answering. ââ¬Å"The fish got hooked,â⬠she said with a smirk. ââ¬Å"Now all she has to do is reel him in.â⬠The bell rang then, and there was no further conversation about boyfriends or dates. But Cassie noticed a look about Dianaââ¬â¢s eyes ââ¬â a tender, wistful dreaminess ââ¬â that lingered for the rest of the day. After school, Diana and Cassie drove back to Crowhaven Road together. As they drove by the Henderson house ââ¬â one of those in the worst repair ââ¬â Cassie noticed Diana biting her lip. It was a sure sign the older girl was worried about something. Cassie thought she knew what. ââ¬Å"I donââ¬â¢t mind about Koriââ¬â¢s party,â⬠she offered quietly, and Diana looked at her, surprised. ââ¬Å"I donââ¬â¢t,â⬠Cassie insisted. ââ¬Å"I donââ¬â¢t even know Kori, really. The only time I saw her before was when she was out with Faye on the steps. Whatââ¬â¢s wrong?â⬠she added as Diana looked even more surprised. ââ¬Å"Kori was eating with Faye and the others that day you overheard them talking?â⬠ââ¬Å"Yes ââ¬â well, she came when they were almost finished eating. There was a whole group of kids, but she was the only one Faye would let stay. You read "The Secret Circle: The Initiation Chapter Ten" in category "Essay examples" Faye saidâ⬠¦Ã¢â¬ ââ¬Å"Faye said what?â⬠Diana sounded resigned. ââ¬Å"She said, ââ¬ËI thought youââ¬â¢d be eating in the cafeteria with the rest of the goody-goodies.'â⬠Cassie left out the Princess of Purity part. ââ¬Å"Hm. And what did Kori say to that?â⬠Cassie felt uncomfortable. ââ¬Å"She said something about too much goodness being boring. She didnââ¬â¢t stay with them long, though. I think Faye and Suzan were trying to embarrass her.â⬠ââ¬Å"Mm,â⬠said Diana. She was biting her lip again. ââ¬Å"Anyway,â⬠Cassie went on, ââ¬Å"I donââ¬â¢t mind not being invited to her party, but do you thinkâ⬠¦ well, do you think thereââ¬â¢s a chance that someday I could be in the Club too?â⬠Dianaââ¬â¢s green eyes had widened fractionally. ââ¬Å"Oh, Cassie. But you donââ¬â¢t want to,â⬠she said. ââ¬Å"I know I said things last week that sounded that way. But you told me not to judge the Club by Faye, and Iââ¬â¢m not, now. And I like you and Melanie and Laurel and Kori ââ¬â and Suzanââ¬â¢s sort of okay. Even Chris Henderson is. So I thought, maybeâ⬠¦Ã¢â¬ She let her sentence trail off delicately. She could feel her heart beating faster. ââ¬Å"Thatââ¬â¢s not what I meant,â⬠Diana replied. ââ¬Å"I meant you donââ¬â¢t want to because you want to go back home, to California, whenever you can. Thatââ¬â¢s the truth, isnââ¬â¢t it? You said you were planning to go to college there.â⬠ââ¬Å"Well, yes, eventually, butâ⬠¦Ã¢â¬ Cassie had said that, that first night at Dianaââ¬â¢s house. Now she was no longer so sure, but she didnââ¬â¢t quite know how to explain this. ââ¬Å"What has that got to do with it?â⬠she said. ââ¬Å"I mean, joining doesnââ¬â¢t mean staying here the rest of your life, does it?â⬠Dianaââ¬â¢s eyes were on the road. ââ¬Å"Itââ¬â¢s hard to explain.â⬠Then she said softly, ââ¬Å"And in any case ââ¬â well, Iââ¬â¢m afraid membership is sort of limited.â⬠Abruptly Cassie remembered Deborahââ¬â¢s words after Kori had left that day. One empty space, one candidate, you know? And Kori was part of the neighborhood. Sheââ¬â¢d grown up here. Chris and Doug were her brothers. She wasnââ¬â¢t a stranger taken in just because Diana insisted, a puppy picked up off the street. ââ¬Å"I understand,â⬠Cassie said. She tried to sound as if it were all okay, as if it didnââ¬â¢t matter. But it did. It did, terribly. ââ¬Å"No, you donââ¬â¢t,â⬠Diana murmured. ââ¬Å"But I think thatââ¬â¢s better. It really is, Cassie, believe me.â⬠ââ¬Å"Oh, no,â⬠Diana said. ââ¬Å"I donââ¬â¢t have the Scotch tape. It must have rolled under the car seat. You stay here; thereââ¬â¢s no reason for us both to go back.â⬠She turned and hurried toward the parking lot. They were early that morning. Diana had a banner that she and Laurel had painted, saying ââ¬Å"Happy Birthday, Kori.â⬠She was going to hang it above the main entrance of the school, and Cassie had offered to help. Cassie thought that was a particularly noble and unselfish gesture, considering she still wasnââ¬â¢t invited to Koriââ¬â¢s party. It also showed how much she didnââ¬â¢t really mind. Now she looked up at the main entrance of the school building that had scared her to death two weeks ago. Two weeks. The first week she had spent as a pariah, an outcast, someone too dangerous to speak to because it might bring down the wrath of Faye on the speakerââ¬â¢s head. But the second weekâ⬠¦ Diana, she mused, didnââ¬â¢t influence people by frightening them. She did it much more subtly, with love. It sounded impossibly stupid and Hallmark card-ish, but it was true. Everyone loved Diana ââ¬â girls as well as boys ââ¬â and most of them would walk over hot coals for her. As Dianaââ¬â¢s adopted ââ¬Å"little sisterâ⬠Cassie had instantly gained status far beyond anything she could have ever achieved on her own. She now went around with the coolest crowd in school ââ¬â and if she wasnââ¬â¢t completely a part of it, only the real insiders knew. Youââ¬â¢re almost one of us. She heard Fayeââ¬â¢s words to Kori in her mind again. Well, today was Koriââ¬â¢s birthday, and today Kori would be one of them. Today Kori would join the Club. And Cassie never would. Cassie hunched her shoulders, trying to shrug the thought off, but a shiver caught her midway through. She wrapped her arms around herself, clasping her elbows. It was colder than she was used to for late September. Laurel and Melanie had been talking over the weekend about the fall equinox, which was today too. Melanie had explained that it was the day when the hours of daylight and darkness were of equal length, which meant the start of fall. Cassie supposed it had a right to be cold. Everyone said the leaves would be turning soon. Melanie and Laurel had really gotten into that discussion of the equinox. It had seemed terribly important to them, although Cassie couldnââ¬â¢t exactly see why. It was another of the little mysteries about New Salemers that were starting to drive Cassie crazy. She shivered again and began to pace, rubbing her arms. The hill spread out beneath her. She walked to the top of the stairs and stood bouncing on her toes. It was a clear, crisp day, and mixed in with the luxuriant green all around her she could see a tinge of fall colors here and there. The shrubs across the road ââ¬â what had Laurel called them? Sumac. The sumac across the road was already red. And some of the sugar maples were turning golden yellow, and there was more red at the bottom of the hillâ⬠¦ Cassie frowned and forgot to rub her arms. She took a step or two down and leaned forward, looking again. The red at the bottom of the hill was almost too red, too bright. Sheââ¬â¢d never known foliage could turn that color. It wasnââ¬â¢t natural. A violent shiver went through her. God, it was cold. Whatever was down there was half hidden by the underbrush, but it wasnââ¬â¢t a bush itself, she decided. It looked more like a sweater somebody had discarded. Itââ¬â¢ll get ruined, lying on the damp ground like that, Cassie thought. Whoever owns it is going to be unhappy. She took another step down. Of course, itââ¬â¢s probably ruined already ââ¬â or maybe itââ¬â¢s just a scrap somebodyââ¬â¢s thrown out. But it didnââ¬â¢t look like a scrap. It had a shape ââ¬â she could see what looked like the sweaterââ¬â¢s arm. In fact, it looked like a whole bundle of clothes. See, there was something like jeans lying below itâ⬠¦ Suddenly Cassie couldnââ¬â¢t breathe. Thatââ¬â¢s funny ââ¬â thatââ¬â¢s really funny, because it looks almost like a person. But that would be so stupid ââ¬â itââ¬â¢s cold and wet on the ground. Anybody lying down there would freeze ââ¬â She was moving down the steps quickly now. Stupid ââ¬â but it really does look a lot like somebody. See, thereââ¬â¢s legs. That yellow could be hair. They must be asleep ââ¬â but who would go to sleep like that? Right beside the road. Of course, the weeds and stuff screen them ââ¬â She was very close now, and everything had gone into slow motion ââ¬â everything but her whirling, reeling thoughts. Oh, thank God ââ¬â it isnââ¬â¢t a person after all; itââ¬â¢s just a dummy. Like one of those stuffed scarecrow things they put out at Halloween to scare people. See, itââ¬â¢s all floppy in the middleâ⬠¦ no person could bend that wayâ⬠¦ the neck looks like the neck of that doll in my locker. Like somebody pulled the head outâ⬠¦ Cassieââ¬â¢s own body was reacting strangely. Her chest was heaving and her muscles were shaking. Her knees were trembling so hard she could scarcely remain standing. And her vision was sparkling at the edges as if she were going to faint. Thank God, itââ¬â¢s not a person ââ¬â but oh, my God, is that a hand? Dummies donââ¬â¢t have hands like thatâ⬠¦ not hands with little pink fingersâ⬠¦ and dummies donââ¬â¢t wear rings, turquoise ringsâ⬠¦ Where had she seen a ring like that before? Look at it closer; no, donââ¬â¢t look, donââ¬â¢t look ââ¬â But she had seen. The hand, stiff as a claw, was human. And the ring was Koriââ¬â¢s. Cassie didnââ¬â¢t realize that she was screaming until she was halfway up the hill. Her legs, which had been trembling so badly, were taking her up in leaps and surges. And she was screaming over and over again: ââ¬Å"Help, help, help.â⬠Only they were such thin, pathetic little shrieks ââ¬â it was no wonder no one heard her. It was like one of those nightmares where your vocal cords are paralyzed. But someone had heard. As she reached the top of the hill Diana appeared, running. She caught Cassie by the shoulders. ââ¬Å"What is it?â⬠ââ¬Å"Kori!â⬠Cassie gasped in a strangled voice. She could hardly speak. ââ¬Å"Diana ââ¬â help Kori! Sheââ¬â¢s hurt. Somethingââ¬â¢s wrong ââ¬â â⬠She knew it was more than something wrong, but she couldnââ¬â¢t bring herself to say the words. ââ¬Å"Help her, please ââ¬â ââ¬Å" ââ¬Å"Where?â⬠Diana cut in sharply. ââ¬Å"The bottom. Bottom of the hill. But donââ¬â¢t go down there,â⬠Cassie gasped illogically. Oh, God, she was completely falling apart. She couldnââ¬â¢t cope ââ¬â but she couldnââ¬â¢t let Diana go down there alone, either. Diana was flying down the stairs. Stiff-legged, Cassie followed. She saw Diana reach the bottom and hesitate, then swiftly kneel and bend forward. ââ¬Å"Is she ââ¬â ?â⬠Cassieââ¬â¢s hands were clenched. Diana straightened up. Cassie saw the answer in the set of her shoulders. ââ¬Å"Sheââ¬â¢s cold. Sheââ¬â¢s dead.â⬠Then Diana turned around. Her face was white, her green eyes burning. Something in her expression gave Cassie strength, and she stumbled down the last two steps and flung her arms around her. She could feel Diana shaking, clinging to her. Kori had been Dianaââ¬â¢s friend, not hers. ââ¬Å"Itââ¬â¢ll be okay. Itââ¬â¢ll be okay,â⬠she gasped, illogical again. There was no way for this to be okay, ever. And over and over in Cassieââ¬â¢s mind other words were echoing. Someday they may find you at the bottom of those stairs with a broken neck. Someday they may find youâ⬠¦ Koriââ¬â¢s neck was broken. That was what the police doctor said. After Cassie and Diana went back up the stairs, everything that day seemed like a dream. Adults came and took over. School officials, the police, the doctor. They asked questions. They made notes in their notebooks. Throughout it all the kids in the school stood aside and watched. They werenââ¬â¢t part of the adultsââ¬â¢ process. They had questions of their own. ââ¬Å"What are we waiting for? Why donââ¬â¢t we just get her?â⬠Deborah was saying as Cassie came into the back room. It wasnââ¬â¢t her lunch period, but all the rules seemed to have been suspended that day. ââ¬Å"We all heard her say it,â⬠Deborah was continuing. ââ¬Å"Suzan, Faye, and me ââ¬â even she heard it.â⬠She gestured at Cassie, who was numbly trying to get a can of juice out of the machine. ââ¬Å"That bitch said she was going to do it, and she did it. So what are we waiting for?â⬠ââ¬Å"For the truth,â⬠Melanie said quietly and coldly. ââ¬Å"From them? Outsiders? You canââ¬â¢t be serious. Theyââ¬â¢ll never admit Sally did it. The police are saying it was an accident. An accident! No sign of a struggle, theyââ¬â¢re saying. She slipped on a wet step. And you know what the kids are saying? Theyââ¬â¢re saying it was one of us!â⬠Laurel looked up from the hot water she was pouring over some dried leaves in a mug. The end of her nose was pink. ââ¬Å"Maybe it was one of us,â⬠she said. ââ¬Å"Like who?â⬠Deborah blazed back. ââ¬Å"Like somebody who didnââ¬â¢t want her in the Club. Somebody who was afraid sheââ¬â¢d come in on the wrong side,â⬠said Laurel. ââ¬Å"And we all know which side would be afraid,â⬠said a new voice, and Cassie jerked around, nearly dropping her juice. It was Faye. Cassie had never seen her in the back room before, but she was here now, her honey-colored eyes hooded and smoldering. ââ¬Å"Well, Dianaââ¬â¢s side certainly had nothing to be afraid of,â⬠Laurel said. ââ¬Å"Kori idolized Diana.â⬠ââ¬Å"Did she? Then why did she spend the last week having lunch with me?â⬠Faye said in her slow, husky voice. Laurel stared, looking uncertain. Then her face cleared and she shook her head. ââ¬Å"I donââ¬â¢t care what you say; youââ¬â¢re never going to make me believe Diana would hurt Kori.â⬠ââ¬Å"Sheââ¬â¢s right,â⬠Suzan put in, to Cassieââ¬â¢s surprise. ââ¬Å"Diana wouldnââ¬â¢t.â⬠ââ¬Å"Besides, we already know who would,â⬠Deborah said sharply. ââ¬Å"It was Sally ââ¬â or maybe that moron boyfriend of hers. I say we get them ââ¬â now!â⬠ââ¬Å"Sheââ¬â¢s right,â⬠said Sean. Laurel looked at him, then at Deborah, then at Faye. ââ¬Å"What do you think, Melanie?â⬠she said finally. Melanieââ¬â¢s voice was still quiet, detached. ââ¬Å"I think we need to have a meeting,â⬠she said. Sean bobbed his head. ââ¬Å"Sheââ¬â¢s right,â⬠he said. Just then Diana came in. The Henderson brothers were behind her. They both looked ravaged ââ¬â and bewildered. As if they couldnââ¬â¢t understand how this could happen to them. Chrisââ¬â¢s eyes were red-rimmed. Everyone sobered at the sight of the brothers. There was silence as they sat down at the table. Then Faye turned to Diana. Her golden eyes were like two golden flames. ââ¬Å"Sit down,â⬠she said flatly. ââ¬Å"We need to talk.â⬠ââ¬Å"Yes,â⬠said Diana. She sat down, and so did Faye. Laurel, after putting two cups of hot liquid in front of the Henderson brothers, did the same. Deborah jerked out a chair and threw herself into it. Suzan and Melanie had already been seated. Everyone turned to look at Cassie. Their faces were strange. Alien. Laurelââ¬â¢s normally elfin face was closed. Melanieââ¬â¢s cool gray eyes were more remote than ever; Suzanââ¬â¢s pouting lips were compressed tightly; Deborahââ¬â¢s fierceness was barely kept in check. Even Seanââ¬â¢s usually furtive expression had an unprecedented dignity. Diana was pale and stern. The glass door swung open and Nick came in. His face was like a cold and handsome stone, revealing nothing, but he sat down at the table beside Doug. Cassie was the only one in the room left standing. She looked at them, the members of the Club, and they looked at her. No one needed to say anything. She turned around and left the room. How to cite The Secret Circle: The Initiation Chapter Ten, Essay examples
Friday, May 1, 2020
Accouting Theory and Tax Rules
Questions: 1. A client informed you that they took an overseas trip for business purposes, on the basis of it being a legitimate expense they ask for the costs to be included as a deduction. When the client came to review and sign the tax return they showed you photographs of the family sightseeing in Europe. What would you do at this point? 2. One of the principles for the code of professional conduct for agents, states: You must take reasonable care in ascertaining a clients state of affairs, to the extent that ascertaining the state of those affairs is relevant to a statement you are making or an activity you are undertaking on behalf of the client. Describe what this means to you in terms of explaining the impact of taxation on the individual? 3. What part of the legislation provides details of how much income tax must be paid and what does it state? 4. Where would you find the current tax tables and descriptions of fees and charges? 5. In what journal would you record writing off a bad debt? 6. In which column (in the trail balance) would the bad debt be written? 7. List five legislation or compliance requirements that can affect transaction recording? 8. Explain what a general journal is; describe the process of entering a correcting entry then explain the general principles for reconciling balances outstanding and how would you enter somethings from the statement that decreases the bank balance? Answers: 1. After preparing the tax return, if the client comes and shows that the deduction for overseas trip made for business purpose he has taken and shows the family photographs of that trip. Then more inquiry should be done from him and on what basis he wants to treat the business trip as business expense (Tpbgovau, 2017). If no proof shown then the tax return must not be proceeded as the client is trying to manipulate the actual income. 2. Taking reasonable care means that the tax prepare must know what exactly the clients business is. Tax rules changes with business to business. For example, shares may be an investment for one person and trade for another. It will be treated differently. Therefore, there should be enough knowledge about the clients state of affairs to know the impact of taxation on it and can be explained to the taxpayer (Tpbgovau, 2017). 3. Section 4.10 of the Income Tax Assessment Act 1997 states about how much income tax is to be paid and it states that the tax is to be paid for each financial year of income earned on the basis of taxable income calculated for that tax year (Austliieduau, 2017). 4. Current tax table and the details about the fees and the charges can be found on the Australian Taxation Offices website under the heading Tax rates and Codes (ATOgovau, 2017). 5. Bad debts is written in General Journal as the other journals are specific to Purchases, Sales, Cash receipts, cash payments, Purchase returns, Sales return (Iedunotecom, 2015). 6. Bad debts are treated as expense and therefore are shown on the Debit side of the Trial Balance. 7. The five legislations or the compliance requirements which can affect the recording of the transaction in the as per Australia Tax laws are as follows: Income Tax Assessment Act, 1936, which deals with ordinary and statutory income earned by an individual Fringe Benefit Tax Assessment Act 1986, which deals with taxation of the additional benefits provided by an employer to its employee or its associates or by the associates of the employer. Sales tax act, which deals the taxation on the sale done by the business. Financial Management and Accountability Act, 1997 Superannuation Acts dealing with the amount provided into the superannuation of the employees. A New Tax System Goods and service Tax Act, 1999 on different goods at different rates. 8. General Journal is the journal used for recording the transactions which are not fitting the criteria of specific journals such as purchase, sales, cash, etc. A correcting entry is recorded in the books of accounts in two ways. One is to reverse the Previous journal entry made and to enter the correct entry. Second method is to make a Single entry which when combines with the original corrects the actual entry. General principle to reconcile balance outstanding is to check which balances are recorded in cash Book and in pass book. Next, is to check which balances are not reflected in the cash Book or the pass book and accordingly the same is to be added or subtracted from the Pass book or cash book respectively. Any event or transaction which decreases the balance of the bank is to be debited as the Payment is being made or any amount is decreasing the bank balance. References Tpbgovau. (2017). Tpbgovau. Retrieved 12 March, 2017, from https://www.tpb.gov.au/explanatory-paper-tpb-012010-code-professional-conduct Austliieduau. (2017). Austliieduau. Retrieved 12 March, 2017, from https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s4.10.html Atogovau. (2017). Atogovau. Retrieved 12 March, 2017, from https://www.ato.gov.au/About-ATO/About-us/In-detail/Tenders-and-procurement/Contracting-in-the-ATO/Record-keeping-standard-for-ATO-contractors/?page=1 Iedunotecom. (2015). IEduNotecom. Retrieved 12 March, 2017, from https://iedunote.com/types-of-accounting-journal Accounting-simplifiedcom. (2017). Accounting-simplifiedcom. Retrieved 12 March, 2017, from https://accounting-simplified.com/accounting-for-bad-debts.html Atogovau. (2017). Atogovau. Retrieved 12 March, 2017, from https://www.ato.gov.au/Rates/?sorttype=SortByTopic Tpbgovau.(2017).Tpbgovau.Retrieved12March,2017,fromhttps://www.tpb.gov.au/sites/g/files/net1481/f/code_of_professional_conduct_aeu_reasonable_care_to_ascertain_a_clients_state_of_affairs.pdf?v=1469170810
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