Learn How To Write A Thesis Statement That Adds Informa

Learn How To Write A Thesis
Statement That Adds Informa
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Learn How To Write A Thesis Statement That Adds Informa Learn How To Write A Thesis Statement That Adds
Informa

Similarities Between Boo Radley And Tom Robinson
Based on the story of To Kill a Mockingbird, I feel that a mockingbird could be an object of which the
concept of it in the book could define Boo Radley and Tom Robinson. ...it s a sin to kill a mockingbird
(said by Atticus). (Lee, 94) (Miss Maudie) Your father s right, she said. Mockingbirds don t do one
thing but make music for us to enjoy. They don t eat up one people s gardens, don t nest in corncribs,
they don t do one thing but sing their hearts out for us. That s why it is a sin to kill a mockingbird.
(Lee, 94) Boo Radley is like a mockingbird because everyone in the town links a horrible story to his
name (story found in Chapter 1, pages 14 16). However, he didn t do anything harmful to anyone. At
the end, he was the one who saved Jem and Scout from being attacked by Bob Ewell (event took place
in ch. 28). Boo Radley is harmless and did good, like a mockingbird. Boo saving the kids is similar to
the mockingbird s music. Next, Tom Robinson is like a mockingbird because he was helping Mayella
Ewell with some chores. However, he was accused by the Ewell family of raping Mayella Ewell. Tom
Robinson did NOT rape Mayella, but the Ewells were able to get away with the accusation because
Tom Robinson was black and the Ewells were white. Bob Ewell, Mayella s father, was the one who
beat Mayella and caused the bruises and marks on her body in which they used as proof of Tom
beating and raping her. Tom was simply helping Mayella with chores and got himself into a mess he
couldn t get out of all because he was black. Tom is accused of being guilty and is placed in jail. In an
attempt to escape, officers shoot Tom. He was killed even though he didn t do anything. Tom s help
and care are the mockingbird s music.
The Diary of a Young Girl by Anne Frank
It s an odd idea for someone like me to keep a diary; not only because I have never done so before, but
because it seems to me that neither I nor for that matter anyone else will be interested in the
unbosomings of a thirteen year old schoolgirl. (Frank, 2) In this section of Anne s diary which was
written on June 20, 1942, Anne admits and hints that her thoughts and writings are not of great
importance because she is just a teenager with
... Get more on HelpWriting.net ...

Ufo Crash Research Paper
The last sighting of these creepy creatures was in 1947, and only one man alive today could share this
thrilling story. In fact, this rancher was the only one to see the UFO crash occur and get close to the
UFO. The first UFO crash, occurred in Roswell, Mexico in 1947 around Independence day. The
rancher who goes by, Mac Brazel saw the incident and even went next to the crashed object.
According to the Jesse Marcel from the Roswell, Air force,army states 2 different crashes occurred
within the same month with the range of 30 40 miles apart. Since then alien and UFO theories have
begun going around. The rancher states 2 aliens were dead, one was dying, and one was trying to
communicate, could this be true? Therefore, this is classified as an unsolved mystery, there is evidence
of proof to say it was a UFO. Nonetheless, according to the Air force it was only a weather balloon
crash.Who s lying and who s ... Show more content on Helpwriting.net ...
The first theory which is very known to the world is, that a highly upgraded rocket from space which
only a few knew about and however it just crashed. This theory leads to second thoughts about the
crash and if this news could be a lie, to be a cover up. On the other hand a rancher states I saw 2 aliens
dead, 1 dying, and 1 trying to communicate. This quote said by the rancher gives a different opinion or
on look of the crash as if there was aliens in the flying saucer. Although the air force goes on by
saying it was a weather balloon crash and the appearance of an alien was the after occurrences, of a
swelled head from the person involved in the crash. This leads to having three different stories about
how one crash occurred, which one real is yet to be revealed. All in all there is many different theories
of this unknown crash, that occurred in Roswell, New Mexico in the year of 1947 but yet there is still
the

Two Approaches Of Pragmatics
According to Schmitt (2010), there are two approaches of pragmatics, a cognitive or psychological
approach which is exploring the relation between linguistic meaning of utterances, the
decontextualized, what speakers mean by their utterances on a particular situation and how hearer
interpret those utterances on those particular situations. Cognitive approach was developed by
philosophers Austin, Searle, and Grice. On the other hand, social pragmatics approach which focuses
on the communicative exchanges between individuals in social, cultural and other contextual factors.
Brown and Levinson (1978 1987) introduced face model of politeness to this approach.
The main objective of pragmatics is to study on how non native speakers comprehend and produce
speech acts in a target language. Speech act is not the whole of pragmatics, but is perhaps currently the
most important part of the subject. Many of the topics addressed in both narrow and broad views
derive from three major pragmatic theories: Speech Acts, Conversational Implicatures, ... Show more
content on Helpwriting.net ...
In other words, indirectness is a widely used conversational strategy, hence people reduce the
unpleasant message contained in requests and other statement. In indirect speech acts the speaker
communicates to the hearer more than he actually says by way of depending on their mutually shared
background information either both linguistic and nonlinguistic together with the powers of rationality
and inference on the part of the hearer. To be more specific, to explain the indirect speech acts can be
say it is a theory of speech acts certain general principles of cooperative conversation (Searle, 1979, p.
31 32). As Thomas (1995) people use indirect strategies whenever they want to reach aims from their
hearers, when speakers want to increase the force of the message communicated, or when want to
make their speech more

Recipe To Make Kale Analysis
Buffalo Bites
1 head of cauliflower, washed and chopped into chunks
1 teaspoon olive oil
1 teaspoon garlic powder
1 teaspoon paprika
1 teaspoon chili powder
½ teaspoon salt
2 tablespoon low sodium hot wing sauce
Preheat oven to 450 degrees.
In a large bowl, toss the cauliflower chunks evenly with olive oil.
In a small bowl, mix garlic powder, paprika, chili powder, and salt. Add the spice mixture to the
cauliflower and mix well, making sure all the cauliflower is coated evenly.
Spread cauliflower evenly out on a baking sheet. Place in the oven and roast for 20 25 minutes.
If extra spice or heat is desired, toss with low sodium hot sauce. Serve with vegan blue cheese
dressing for dipping.
Prep Time 5 Minutes Cook Time 20 Minutes
Blueberry ... Show more content on Helpwriting.net ...
Add the diced red onion, jalapeno, cilantro, lime zest and juice, and mango. Stir well to combine, then
add salt and pepper to taste.
Kale Waldorf Salad
6 8 cups baby kale
1 granny smith apple, chopped
1/2 cup seedless red grapes, halved
1/4 cup dried low sugar cranberries
1/4 cup crumbled goat cheese
1/2 medium ripe avocado, sliced
2 chicken breasts (8 oz)
1/4 cup walnuts
Preheat oven to 350 degrees. Season chicken lightly with salt and pepper. Bake for 20 25 minutes or
until cooked through. Set aside to cool. When cool, cut into bite sized pieces.
Chop walnuts into small pieces. Set aside.
In a large bowl, toss kale, apples, grapes, and cranberries together. Top salad with goat cheese,
avocado, chicken, toasted walnuts, and dressing of your choice (the Balsamic Dijon dressing goes
well).
Serves 2 Prep time 20 minutes Cook time 25 minutes
Balsamic Dijon Dressing
2 tablespoons olive oil
2 tablespoons balsamic vinegar
1 tablespoon honey

1 garlic clove, minced
1 teaspoon Dijon mustard
Salt and pepper, to taste
In a small bowl or jar, whisk olive oil, balsamic vinegar, garlic and Dijon mustard together until
smooth and well combined. Season with salt and pepper to

Selection And Recruitment At The University Of Minnesota
Selection and recruitment was limited to participants enrolled in PSY 2001, Research Methods in
Psychology instructed by Professor Cheryl Stewart. Students who arrived to the course at 2:00pm on
Tuesday November 18th were rendered participants of the Charitable Giving Study. Students were
informed by the course instructor at the beginning of the course as well as the weeks prior to this date
that the students will be participating in studies of their peers. Additional recruitment for
supplementary participants was not needed, as this study was strictly conducted within the course.
Fourteen participants consisting of three males and eleven females were involved in the Charitable
Giving Study . Subjects are students studying at the University of Minnesota, Morris. Due to the lack
of need of personal information and the sustainment of privacy, participants were asked to not submit
any personal material verbally or on their questionnaire. Fourteen participants were all placed in a
single experimental condition where three age based video clips were presented followed by filling
out a questionnaire. Upon completion of the study, no participants dropped out, collected their own
data, or requested that their data should not be used. Materials Compositional materials include video
clips and charity information. Foundation information was located and synthesized from each charity s
website; Starlight Children s Foundation (https://www.starlight.org/), Dream Foundation

Flowers For Alggernon In Flowers For Algernon
Was Charlie better off before or after the operation?
Flowers for Algernon by Daniel Keyes is about Charlie Gordon, a mentally disabled 37 year old that is
offered a one in a lifetime chance of being intelligent by having an operation. Although the operation
works and he becomes very intelligent, he slowly loses his intelligence later on. Although Charlie has
lost his I.Q which is his intelligence, he has still kept his E.Q which is his emotional intelligence.
Charlie also has the involvement of going through all of that which transforms him as a person and he
does not let anyone take advantage of him anymore. This shows that Charlie is still better off after the
operation than before.
To begin, Charlie is still better off after the surgery because he now has E.Q, or emotional intelligence
unlike he did before he got the operation. Before the operation, Charlie did not understand the
emotions of people. For instance, the entry on April 15 (Keyes 291) tells us that when Charlie and Ms.
Kinnian were talking, Ms. Kinnian got something in her eye and had to go into the ladies room, but
we knew that she was actually crying, an example of dramatic irony. This displays that before the
operation, Charlie does not know the emotional standpoint of people, but after the operation Charlie
does. To demonstrate, after Charlie had the operation but lost his intelligence, Charlie went into Ms.
Kinnians class acting like he used to before the operation. Then, he said, She startid to cry

Divorce and its effects on family
Divorce and its effects on family
Kirsten Jackson
University of Maryland Eastern Shore
Divorce is defined as the formal dissolution of marriage (Collins, 1978, p. 1). Nearly half of marriages
end in divorce. There could be various reasons as to why a relationship diminishes. These reasons
could include premarital cohabitation or in other words living together before marriage, marrying at a
young age, and finally the presence of children. All three of these reasons are said to be the most
significant of circumstances that lead to the end of relationships. To better understand the reasons of
divorce, the text discusses 5 different types of marriages. Conflict habituated marriages, devitalized
marriages, passive ... Show more content on Helpwriting.net ...
However these thoughts stray from the beliefs and values the generations before us had. Marriage was
meant to last forever, a marriage ending within 72 days would be looked upon as a taboo subject, and
the wife would be ridiculed by her community and would most likely not be looked upon for
remarriage.
In past generations marrying at a young age is what was expected. The younger the age the easier it
was to start a family, however in the 20th century marrying at the age of 18 or younger can be a huge
factor to why couple s divorce. The reasons to this could be the maturity of the young couple.
Marriage is a very serious thing, a person no longer lives only for themselves, they have another
person to think about and take care of. The text states Teenagers may lack the maturity to handle the
responsibilities of marriage. Their youth and relative inexperience in relationships also may lead them
to make less sensible choice in marital partners. (Baca Zinn, et al, 2011, p. 378) When discussing this
generation especially marrying at a young age can be extremely detrimental to the longevity of a
marriage. For example, in earlier generations the women married at the young age of 15, this was due
to their ability to bear children at this age, although they were young, the women were still raised to
prepare for this time in their lives. In modern society this is not the case, at the age of 15 young
women are still looked at as children than adults,

Food Stamp History
A History of Food Stamps
The primary goal of food stamps is to increase food security and reduce national hunger in the United
States. Each year, out of the one trillion dollars that the United States Government has to spend on
assistance and welfare, food stamps takes up about 70 billion dollars (The History of NAP). The
Supplemental Nutrition Assistance Program (SNAP or previously known as the Food Stamp Program)
started through the Agriculture Adjustment Act (AAA) and since then has spread around its influence
and authority and grown in size (Mary Clare Jalonick Associated). Throughout the past 80 years, the
Food Stamp Program has been modified and reformatted, and today it aids more than 44 million
Americans (Rude, Emelyn). The Food Stamp ... Show more content on Helpwriting.net ...
Johnson instated the Food Stamp Act which made the Food Stamp Program permanent. Congress saw
this as an opportunity to strengthen the agricultural economy; to help achieve a fuller and more
effective use of food abundances; to provide for improved levels of nutrition among low income
households through a cooperative Federal State program of food assistance to be operated through
normal channels of trade (Puro, Steven). In order for this program to function Congress would
distribute out paper food stamps each month through a welfare office to those personnel or families
who made the poverty line or below. Right after the Food Stamp Act of 1964 was adopted by
Congress and the United States, many legislators have debated funding, eligibility standards,
accessibility, and accountability (Food Distribution). However, this program did lead to a boost in the
economy. Not only did low income families get the nutritional supplements that they needed, but it
also caused food stamps to be cash equivalent to actual money which let customers buy other grocery
items that were not part of the food program which expanded options (Rude,

Essay about Unconditional Love in E.B. White s...
Unconditional Love in E.B. White s Charlotte s Web
In fantasy like Charlotte s Web, the animals are true to their natures, yet similar to people. They think
and worry and love and hurt and laugh and needle one another as people do. In Charlotte s Web,
human truths of friendship and love are revealed. I strongly agree with the statement that Charlotte is
truly the ideal role model of unconditional love and will support my stand by highlighting
Charlotte s selfless acts, contrasting her with Templeton, showing why he is the complete opposite of
her, comparing her with other models of love such as Fern, Mrs. Arable and the goose and lastly,
proving that
Wilbur s change is a result of her unconditional love.
We know ... Show more content on Helpwriting.net ...
I m just about average for a pig. You re terrific as far as I m concerned, replied
Charlotte, sweetly, and that s what counts. You re my best friend, and I think you re sensational. This
clearly underlines the uniqueness of Charlotte s love.
Charlotte has encouraged, protected, and mothered Wilbur, bargained and sacrificed for him, and
Wilbur the grateful receiver, realizes that Friendship is one of the most satisfying things in the world.
It is, essentially, her actions that prove to be a testament for her unconditional love.
In Bad News , when Wilbur hears he is being fattened for slaughter, he wails. However, Charlotte
asserts calmly, I am going to save you.
Charlotte is driven to save him, ...I am not going to let you die,
Wilbur and assured that Charlotte can perform miracle, Wilbur calms down to be patient, trusting and
humble.
Moreover, to keep Wilbur from worrying, Charlotte is able make him think she is in the process of
implementing a plan to save him, when in actuality, it is not yet developed Having promised Wilbur
that she would save his life, she was determined to keep her promise...and she felt sure that if she
thought long enough about Wilbur s problem, an idea would come to her mind. Finally, one morning
toward the middle of July, the idea came.
Charlotte s selflessness working late at

Teaching Assistant Essay
The traditional classroom, staffed by a single teacher is rapidly disappearing in schools across the UK.
(Wilson et al, 2003, cited in Parker, 2009)
Teaching Assistants
There are many titles currently in use to describe the role of a teaching assistant, such as: classroom
assistant (Lee and Mawson, 1998), learning support assistant (Farrell et al., 2000), teaching aides (Hall
et al., 1995), para educators (French and Chopra, 1999) and auxiliary support (McGarvey et al., 1996).
In the past, teaching assistants (TAs) were appointed as and when needed in an informal manner. For
example, if a need arose to support a student with special educational needs (SEN), or if a bit of extra
cash came to the school then a teaching assistant would be employed. However, it is now widely
recognised that a teaching assistant post should be properly advertised (Watkinson, 2010). There has
been a noticeable growth of teaching assistants over the years; according to the Department for
Education (2014), there has been an increase of 4.9% between 2012 and 2013. In line with this, there
is now notably a need for job descriptions and recognition of the successful candidate as becoming a
full member of the school staff.
The changing role of a teaching assistant
The role of a teaching assistant has dramatically changed over the years and continues to do so. There
are both arguments in support of the use of teaching assistant and against. An example of this is
Blatchford et al. (2006) who reported

San Francisco 1915
San Francisco 1915 Palace of Fine Arts The Palace of Fine Arts was one of the finest buildings
constructed for the 1915 Panama Pacific International Exposition in San Francisco. It was one of the
most important symbols of the fair, situated near its center, at the end of the axis on which were
located the Courts of the Four Seasons and of the Universe at the center, and the Court of Abundance,
with the Machinery Palace framing the other side. The Palace was designed by a well known local
architect, Bernard Maybeck (b. New York, New York 1882; d. Berkeley, California 1957) who studied
architecture at the Paris Ecole des Beaux Arts. Maybeck then moved to San Francisco, joined the firm
of A. Page Brown, and established a private ... Show more content on Helpwriting.net ...
The center of the arch was placed behind the rotunda, so that the two were not aligned in concentric
rings. This allowed a wider arch to be built in the same space, giving it a grander appearance. The
pergola can be more closely seen in the next image, reprinted from the same source and measuring 4
by 6 inches, as well as in the third and fourth images, which are photographs from Souvenir Views of
the Panama Pacific International Exposition San Francisco California 1915 (7 in. x 11 in.) There were
ochre columns, topped by boxes, mixed with pale green ones. The boxes were originally meant to
house small trees and hanging vines, but these were not planted for budgetary reasons. At each corner
of the boxes stood statues of women looking inwards, sculpted by Ulric Ellerhusen. They were meant
to represent the melancholy of life without art. The colonnades stood along the side of the lagoon, as
can be seen in the second image, with the reflection of the tranquil water adding a pleasant element.
Along the side of the walkway in the pergola was a garden of small trees and shrubbery. Plants were
present everywhere in the Palace, along the pergola and the rotunda, befitting the theme of a decaying
ruin, overrun by nature. According to Maybeck, it is the water and the trees that people came to see
(Macomber, 23). The natural scenery was integral to his design. The combination of majestic

Peter Pan And Anne Of Green Gables Comparison
In today s society, there is a persistent belief that children and adults are fundamentally different.
Society has placed a gap between these generations that is evident throughout movies and children s
literature. In J.M. Barrie s Peter Pan and L.M. Montgomery s Anne of Green Gables, binary
oppositions come into play regarding childhood and adulthood, specifically the difference in
imagination and reality. This binary opposition is expressed greatly among the characters in both
novels. The children were introduced as possessing a wide range of imagination, however as the novel
progressed, as do their age, their imagination gradually diminished to a more realistic view of life. The
adults are focused on the reality of life, so much so, that they do not have any room for imagination.
These adults always conform to social standards in which they live a basic life from work to home and
back. They don t have any time to ponder their imagination due to a number of responsibilities and ...
Show more content on Helpwriting.net ...
As Anne matures she begins to see the reality of life, especially after Mathew dies. Anne stops
reimagining her life and commonplace locations. When asked about her plans for the future, she doesn
t go off on tangents and is straight to the point. I m just as ambitious as ever. Only, I ve changed the
object of my ambitions. I m going to be a good teacher and I m going to save your eyesight. ... What
curves and hills and valleys further on. Anne also stops reimagining her prayers and at the end of the
novel and rehearses a prayer that she was taught. This signifies her transition from imagination to
reality. Anne also has more responsibilities and duties since Matthew s death. She must take care of
Marilla and look over Green Gables all while completing her college course to become a teacher. This
large amount of responsibilities and duties prevents her from probing her imagination as she did when
she first arrived at Green

1920s Music Analysis
After reading this please give this letter to a historian. This letter is all about 1920s inventions fads and
music. I hope not a lot as changed. In the 1920s fellas and babes were enjoying the fine life. At this
time period the country was diverse. Jazz became a new thing. The african americans introduced this
music from jazz we got the shimmy, turkey trot, buzzard lope, chicken scratch, monkey glide, and the
bunny hug all dances that would usually go with jazz . We also had country music for the farmers and
the people that usually lived around plains, jazz was more for the city folks. What a balled up type of
music. Of course broadway is one. If you go to a speakeasy your hear jazz and all types of music. That
s what my uncle tells me, never

Stylistic Devices In The Lottery
The Unexpected Game When readers hear the word lottery, winning prizes comes to mind. However,
Shirley Jackson s short story, The Lottery, creates an unexpected event in a not so ordinary town. In
the story, the townspeople gather once a year to decide who must be the important sacrifice that helps
save the town s crops. Whomever is the chosen one, will be killed by stones. Jackson uses creative
stylistic devices such as irony, foreshadowing, and point of view to add suspense throughout the story.
Shirley Jackson uses irony to grasp one s attention. While reading the story, The Lottery, readers
assume what may happen in the next scene, but a twist soon takes place. For instance, the readers do
not expect anything unusual about the stones other than kids playing around. Jackson creates the
readers thought by saying, Soon the women, standing by their husbands, began to call in their
children, and the children came reluctantly, having to be called four or five times. Bobby Martin
ducked under his mother s grasping hand and ran, laughing, back to the pile of stones (Jackson,1).
Soon after reading further into the story, readers find out the children s stones will actually be used on
own of their own neighbors not for fun and games. Likewise, readers imagine a beautiful day when
reading, The morning of June 27th was clear and sunny, with the fresh warmth of a full summer day;
the flowers were blossoming profusely and the grass was richly green (1). Yet, at the end of

Masyarakat Cina Di Malaysia
MASYARAKAT CINA DI MALAYSIA PENGENALAN Masyarakat Cina di Malaysia merujuk
kepada sekelompok manusia iaitu orang Cina yang mengamalkan budaya yang hampir seragam,
termasuk adat resam, pakaian, bahasa, dan kegiatan ekonomi di negara kita. Mereka biasanya berasal
dari luar negara yang menjadi warganegara atau penduduk tetap di Malaysia. Kebanyakan daripada
mereka adalah pendatang dari China yang tiba di Malaysia sekitar abad ke 15 hingga pertengahan
abad ke 20. Pendatang Cina awal telah membentuk suku kaum Cina Peranakan atau Cina Selat yang
memeluk adat Melayu, berbahasa Melayu, tetapi mengekalkan amalan agama Cina. Pendatang
pendatang seterusnya (seawalnya abad ke 19) yang mengekalkan adat Cina pula dikenali sebagai
Sinkheh (新客) dan ... Show more content on Helpwriting.net ...
Sebagai pemerintah yang bukan bersifat kecinaan tulen, tentu kerajaan Manchu kurang prihatin
terhadap masalah orang Cina. Bahkan mereka dianggap menindas orang Cina. Disebabkan ada faktor
penolak dari negara China, ramai yang mengambil keputusan berhijrah terutama ke Asia Tenggara.
Peluang peluang ekonomi di Nanyang pula menjadi faktor tarikan penting kerana kebanyakan
penghijrah terdiri daripada penghijrah ekonomi. Pemerintahan Inggeris yang mengamalkan sistem
ekonomi bebas telah membuka peluang perkembangan ekonomi. Buruh buruh yang ramai diperlukan
untuk mempercepatkan pertumbuhan. Langkah langkah diambil oleh Inggeris untuk mempercepatkan
kemasukan buruh dengan memperkenalkan undang undang dan peraturan imigrasi di Tanah Melayu.
Dasar penghijrahan British liberal dan dapat menjamin keselamatan dan peluang peluang ekonomi
yang lebih baik. Di negeri negeri Selat, perdagangan menjadi pendorong penting penghijrah orang
Cina. Di negeri negeri Melayu pula, perlombongan bijih timah menjadi faktor penarik yang penting.
Ini berlaku apabila endapan bijih timah yang banyak ditemui. Pembesar pembesar Melayu tidak mahu
bergantung dengan orang Melayu yang melombong secara sambilan. Pemerintah pemerintah Melayu
mendorong masuk pelombong Cina dan berpuas hati dengan mengutip komisen serta cukai. Terdapat
juga kemasukan orang Cina kerana pertanian tetapi bilangannya tidak seramai pelombong. Kumpulan
pertanian terlibat dengan

Lincoln State Lake-Personal Narrative
In July 2016, I had a wonderful day planned. My girlfriend, Audrey, and I were prepared to spend a
full day at Lincoln State Park. After eating breakfast at Denny s, we pulled into the entrance of the
state park. With our swimsuits on and backpacks strapped, the hiking began. To say the least, we had a
long, long hike with minor incidents including a small snake that caused me to scream like a little girl
and a tower we climbed even though I am afraid of heights. To wrap up the day, we swam in the lake
infested with little, microscopic minnows and took our turn at canoeing, which ended up getting us
stuck in the middle of the lake. All in all, the day of adventures with Audrey was relaxing and
refreshing, but unfortunately, the excitement was ... Show more content on Helpwriting.net ...
We sat silently in the car for a couple minutes until Audrey looked at me and said, I cannot believe
that just happened. We had been driving for thirty minutes when it set in that we just aided in helping
another human being in severe need without thinking twice. I am glad Audrey and I were there to help
those two individuals. But one thing also did sink in. No other car driving next to that truck cared to
stop, and it took another five minutes for someone to finally come to the help of a shoeless girl and a
shirtless

CompareThe Fustoist Manifesto And The Futurist Manifesto
The industrial revolution, which began in the 18th century, caused the word modernity to become
synonymous with invention and production. The Futurist Manifesto (1909) by Tommaso Marinetti and
the Manifesto of the Communist Party by Karl Marx and Frederick Engels were two manifestos
written in times of great industrialization. Machines had become a huge part of labor and overall
society and the people within it were moving at a very fast pace. Consequently, both of these
manifestos intended to bring about change to the current ways of society. These manifestos contain
two completely different styles of writing, as a poet wrote The Futurist Manifesto and the authors of
the Manifesto of the Communist Party were politicians. Likewise, as the styles are very different, so
are the types of transformation these authors hoped to achieve in society. Manifesto of the Communist
Party and The Futurist Manifesto had similar goals of bringing about change to society and its people,
but they differed in the language and styles used, in the ways they desired to bring about change, and
the way the reflect on the past. The most similar aspect of these two manifestos is that they both agree
upon the basic idea of change. Modernity, in the times of these writings, changed people to having a
more intellectual outlook, as it would take too much effort to react emotionally to everything going on
around them. Marx seemed to agree with this facet of modernity as he encouraged thoughtfulness and

Essay On Things Fall Apart By Chinua Achebe
2 D. Chinua Achebe Quoted by Simon Gikandi as the writer who invented African literature (ix),
Chinua Achebe (1930 2013) was born in Eastern Nigeria as Albert Chinualumogu. Achebe s childhood
is notable because his father was a converted Christian but his other family members used to follow
traditional African Igbo religion. He reveals that the cross cultures of his childhood gave him
advantages as a writer as he was moved by the poetry of Christianity as well as the thing that
Christianity was attempting to suppress: the traditional religion (Rowell 101). During his childhood he
used to side with the smart and courageous (Garner 1) white explorers of his English books. Ibadan
University was the watershed, a turning point (Rowell ... Show more content on Helpwriting.net ...
The present paper is predicated on the belief that lofty colonizers have falsely drawn the African
identity. The proposition is that the incarcerated colonized has lost their land, language, culture,
education and religion by the Europeans. A further premise is that Achebe s novels, though written in
English, have been the celebration of African Literature though Thiong o has disapproved of such a
notion. In examining all such areas, this section reviews some notable researches conducted on
Achebe s trilogy by scholars from various literary

An Occurrence At Owl Creek Bridge Literary Analysis
Romanticized stories are those that show an idyllic yet unrealistic view of reality. It s the picturesque
quality of romance that draws the reader in. One example of this is in An Occurence at Owl Creek
Bridge by Ambrose Bierce. In An Occurence at Owl Creek Bridge, Bierce increases the impact of the
story s ending by romantically depicting Farquhar s escape and following the romantic portrayal with
a sudden snap back to reality. An Occurrence at Owl Creek Bridge follows a man named Peyton
Farquhar before, during, and after his execution. The ending of the story is told to seem like Farquhar
heroically escapes the execution and makes it back to his loving wife, however, in the last paragraph it
is made clear that the romantically described escape was just what flashed before his eyes during his
death. The romantic depiction of his imagined escape is what makes the ending so powerful. It brings
the reader on a happy journey before harshly turning back to reality. ... Show more content on
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An example of these powers is his newfound strength. He watched [his hands] with a new interest as
first one and then the other pounced upon the noose at his neck. They tore it away and thrust it fiercely
aside, its undulations resembling those of a water snake (2). He s able to easily tear away the noose
from his neck while underwater, which normally would be an impossible feat. Along with exceptional
strength, Farquhar also seems to gain immunity to death during his escape. When fired at after
escaping the noose, some of [the bullets] touched him on the face and hands, then fell away,
continuing their descent (2). Instead of killing him, bullets just fall away from him in a romantically
ideal manner. Portraying Farquhar as having superhuman powers is one of many romantic
characteristics of his

Living with Kidney Disease
Living With Kidney Dialysis
There are two kidneys, each about the size of a fist, located on either side of the spine at the lowest
level of the rib cage in the human body. Each kidney contains up to a million functioning units called
nephrons (CJASN). A nephron consists of a filtering unit of tiny blood vessels called a glomerulus
attached to a tubule, is a general anatomical term referring to any portion of the tubule of the nephron
or of the collection duct system of the kidney (American Society of Nephrology). More specifically
referring to that part of the nephron distal to the renal corpuscle and glomerulus and consisting of the
proximal convoluted tubule. The loop of the nephron and the distal convoluted tubule; these tubules
are lined with a simple, usually cuboidal, epithelium and they use a variety of passive and active
transport mechanisms to modify the composition of the plasma filtrate derived from the renal
corpuscle and glomerulus converting it into urine. When blood enters the glomerulus, it is filtered and
the remaining fluid then passes along the tubule. In the tubule, chemicals and water are either added to
or removed from this filtered fluid according to the body s needs, the final product being the urine we
excrete (American Society of Nephrology). Kidney disease can be triggered by many factors: diabetes,
high blood pressure, congenital abnormalities as well as genetics (National Kidney Foundation).
Different ethnicities also have a higher rate of

Chapter 2
STUDY GUIDE: Chaps. 2 GEOL 111G Survey of Geology At the end of each chapter are Review
Questions and Key Terms. To study for the final, be sure to know the answers (or where to find the
answers) for the given review question numbers and know the definitions of the key terms indicated.
The Key Terms have page numbers for reference in the textbook. CHAPTER 2 Review Questions: # s
are based upon the 10th edition. These may be different in older or newer editions. 2. What was the
first line of evidence that led early investigators to suspect that the continents were once connected?
The puzzle like fit of the continents, especially Africa and South America. 3. What was Pangaea?
Pangaea, the supercontinent named by Alfred Wegener, is ... Show more content on Helpwriting.net ...
However, if you travel away from the ridges you will encounter rocks with reverse polarity and then
rocks of normal polarity which are followed by reverse polarity rocks, etc. Vine and Matthews
observed that there were symmetrical bands of rocks with similar polarities on each side of every mid
ocean ridge. They hypothesized that the reverse polarized rocks formed at the ridges during the
geologic past when the earth s magnetic field had reverse polarization. Their work provided rather
elegant proof that the seafloor spreading actually occurs. 11. Compare and contrast the lithosphere and
the asthenosphere. Both in the mantle. Lithosphere is Earth s crust and at 100 150 km of the mantle.
Asthenosphere is in the upper mantle. Lithosphere is relatively rigid while asthenosphere has low
rigidity. Asthenosphere acts as a lubricant. Plates in the lithosphere move because of asthenosphere.
12. List the three types of plate boundaries and describe the relative motion at each of them. Divergent
boundaries where plates are moving apart Convergent boundaries where plates are moving together
Transform boundaries where plates slide past one another along faults 13. Where does new lithosphere
form? Where is it consumed? Why does the rate at which new lithosphere forms roughly balance the
rate at which lithosphere is destroyed. Elevated position of the oceanic ridge, increase in ocean depths
away from

Mexican Daily Life
Daily Life
There are a variety of common courtesies that Americans should observe when in Mexico. Some of
the important issues of cultural etiquette are described herein. When in Mexico Americans should
refrain from calling themselves Americans. Mexicans consider themselves Americans too since the
whole continent is called America. Another part of Mexican culture that may be shocking to American
s traveling there is the way machismo is verbalized by male members of Mexican society. Making
sexual or derogatory remarks at women is a typical part of the culture and should not be seen as
harassment. Wearing a wedding band and mentioning children usually will stop these types of
comments. Attempting to speak Spanish even if your Spanish is ... Show more content on
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If you do not know if a woman is married or not you should use Senorita followed by her family
name. In oral communications you should use the father s family name only. In written
communications it is appropriate to use the father s family name first followed by the mother s family
name. A respectful smile is always appropriate during greetings. Saying goodbye in Mexico is very
similar to the process used for greetings. The host will walk the guest to the door and the goodbye will
be said with the same procedure as the greeting. If you received a handshake, abrazo, arm pay or air
kiss upon arrival expect the same upon leaving. Etiquette about who initiates the goodbye is the same
as for greetings. It is polite to thank your host for the good time. Gift giving in Mexico is very similar
to gift giving traditions in the United States. When invited to a Mexican s home, it is considered polite
to bring a gift of sweets or flowers. White flowers are a good choice because they are viewed by
Mexicans as uplifting. Red flowers are not appreciated because they are used when someone is sick.
Marigolds should not be given because they symbolize death. Gift wrapping does not carry any
special significance. Gifts are opened immediately in the presence of those who gave them. It is
appropriate to respond enthusiastically. Gifts are not used very often in Mexican business. However,
bringing a small gift from home to a business partner you have

Food Inc Documentary
(SLIDE 1)
According to the Oxford dictionary, documentaries use pictures or interviews with people involved in
real events to provide a factual report on a particular subject. However, documentaries are much more
than that, they educate the general public and make them aware of what is going on in the world and
within our society, some are for entertainment purposes or can just be observational. Good morning /
afternoon fellow documentary filmmakers, my name is Charlotte Thompson and the documentary I
am presenting to you is Food, Inc . Food, Inc. is about how the production of food has drastically
changed since the 1950s, how it is controlled primarily by a handful of multinational corporations and
it has changed my perspective on food consumption as it has shown the negative consequences of
cheap fast food.
Robert ... Show more content on Helpwriting.net ...
Direct interviews allow people to speak directly about certain events and topics by answering
questions from the filmmaker. Whereas in indirect interviews, the questions are not asked by the
filmmaker, the speakers discuss the same answers and questions in a casual conversation without
directly asking each other questions. This technique gives the viewers both a sense of realism and
comprehensive information about the topics.
Among interviews, there are many other film techniques incorporated in this documentary. These
techniques include: camera shots, camera angles, camera movements and transitions. These techniques
used effectively create a greater emotional pull. (SLIDE 3) Some camera shots used are extreme long
shots, long shots, medium shots and close ups, camera movements such as panning and tilting and
many more. These film techniques are extremely beneficial to the making of this documentary as they
help the viewer have a higher understanding of the subject, creates an effective outlook and have a
more interesting

Ethical Issues Of Multinational Corporations Essay
ETHICAL ISSUES IN MULTINATIONAL CORPORATIONS
Introduction
A multinational is defined as an enterprise operating in several countries but managed from its home
country.
Ethics as a philosophy is defined as the discipline concerned with what is morally good and bad, right
and wrong.
Ethical issues arise when one is unsure of what is the right course of action to be taken at a single
time. This problem becomes exponentially complex when applied to a multinational organization.
Globalisation has enabled many companies to venture abroad in an attempt to grow their market
presence while also boosting profitability, acquire cheaper raw materials, and gain access to low cost
of labor.
Generally, any company or group that derives a quarter of its revenue from operations outside of its
home country is considered a multinational corporation.
There are four categories of multinational corporations: a multinational, decentralized corporation
with strong home country presence a global, centralized corporation that acquires cost advantage
through centralized production wherever cheaper resources are available an international company
that builds on the parent corporation s technology or R D a transnational enterprise that combines the
previous three approaches.
Multinational corporations operate across many countries, and each country has its own laws and
cultures and also diverse ethical practices and social norms.
Some of the most notable multinationals include
Apple
Barclays
IBM

Black Lives Matter Chapter Summary
Personally, these two chapters helped make sense of the Black Lives Matter movement be providing
context to the social structures that shape and perpetuate the oppressive experiences of an ethnic youth
minority. In understanding how society can be institutionally oppressive (e.g through institutions of
education, government, and economy), it also explains the degree in which human agency is
necessary. This helps explain by some Black Lives Matter supporters must go to elaborate lengths to
get their voices heard. Especially for youth who are already at a disadvantage. This is discussed by
Cairns as millennials are seen as being entitled, therefore their voices, and experiences are discredited
in some ways. However, Cairns responds with expecting more than the status quo offers might
actually be a positive thing (Cairns, 30). Cairns also discusses the concept of democratic entitlement
vs oppressive entitlement. Ideally everyone would have a right to democracy and be treated fairly,
however it is acknowledged that if there was to happen, there would be no oppressive entitlement in
which people feel superior over others (Cairns, 43). This superiority gives those in ... Show more
content on Helpwriting.net ...
Once one understands the definition they then can see it taking place in their own lives. For example,
Tanner and Wirtly completed a study in Toronto about youth crime and victimization. Their survey
found an unbalanced number of black high school students had been questioned and /or searched by
police two years prior to the survey (White et. al, 67). In understanding this, one can see how unarmed
black men are shot and killed because they were viewed as a threat simply based on their outward
appearance (clothes and colour of their

Osiris Thesis
Osiris is the first child of Nut and Geb. This makes the siblings of Osiris Seth, Nephthys, and Isis.
Osiris married Isis, and they had one son Horus. One day, Nephthys took the form of Isis. Osiris had
another child, and his name was Anubis. Since Osiris was the firstborn son, he became the king after
Geb s death. He ruled Egypt with his sister and wife Isis. During Geb s reign, the people of Egypt
were uncivilized and cannibals. Osiris was disgusted and ended that. He civilized the people of Egypt
by teaching them what to eat, the art of agriculture, how to worship the gods, and he set up laws for
the citizens. The god Thoth also helped by inventing the arts and sciences and naming things. Osiris
was then known as the best king of Egyptian

Cost Accounting And Lean Management
Cost accounting is a process of recording, classifying, analyzing, summarizing allocating and
evaluating various alternative courses of action and control of costs. Cost accounting involves the
techniques for:
Determining the costs of products, processes, projects, etc. in order to report the correct amounts on
the financial statements, and
Assisting management in making decisions and in the planning and control of an organization.
While cost accounting is often used within a company to aid in decision making, financial accounting
is what the outside investor community typically sees. Financial accounting is a different
representation of costs and financial performance that includes a company s assets and liabilities. Cost
accounting can ... Show more content on Helpwriting.net ...
It is a continuous effort to improve products, services, or processes, which require incremental
improvement over time in order to increase the quality and efficiency of the process.
Lean management looks for different ways to eliminate factors that waste time, effort or money. This
is achieved by analyzing a business process and then revising it or cropping out any steps that do not
create value for consumers. Lean Management philosophy is based on the idea that organizations
should set their strategies according to what the consumers really value, systematically eliminating
waste both within the firm and along the process of supply chain. Many companies when
implementing the Lean Management ideology complains that traditional Management Accounting
Systems are unable to support their projects. At best, they are perceived as bureaucratic tasks, and at
worst, they are considered a key constraint to both the acceptance and success of lean projects
implemented in their organizations. The failure of these traditional Management Accounting tools and
techniques has led to management consultancies in coming up with and developing a few range of
Lean Accounting

Comparing Plato s The Symposium
In one of his most accomplished works, Plato brings to light the topic of alcohol and the significance
of drinking in The Symposium. Through this text, Plato is writing about philosophy is the setting of a
narrative in order to reinforce the context of the story. Plato was a metaphilosophist that supported the
theory of forms. He believed that understanding pure form, achieving true wisdom, is something that
cannot be defined or reduced to words, and all people should strive to understand pure form. The main
symbol in The Symposium, is wine, a representation of wisdom. Throughout the narrative, the
characters drink at a constant place. Having the wine allows for the men to open up and share their
ideas on love, as the characters try and ... Show more content on Helpwriting.net ...
In a symposium, the symposiarch, the leader of the symposium, decides what is going to be talked
about, and each person at the symposium delivers a speech on that topic. As this is going on, the
people at the symposium pass around watered down wine and drink in rounds all at the same pace.
This drinking ritual is an example of sophrosunē, an Ancient Greek value that emphasized self
restraint and conforming to societal expectations.
The main concept that Plato bases his argument on is the theory of forms. According to the theory of
forms, the physical world is created by the abstract ideas and concepts known as the metaphysical
world. Plato believed that the physical world was not real and was simply an illusion for the
metaphysical world. in The Symposium, there are six different levels to the theory of forms as defined
by Diotima. Diotima defines the levels using the example of love, the topic of discussion at the
symposium. The first two levels fall into the physical world and are the love of one body and the love
of all bodies. The third, fourth, and fifth levels fall under the realm of the metaphysical world and are
the love of minds, the love of customs and traditions, and love of forms of knowledge respectively.
The highest level in the theory of forms is pure form which extends beyond the metaphysical world
and cannot be defined. Only beings that have achieved wisdom, beings that reside in the realm of pure
form, can understand this idea. Plato

Second World War Effects On Canada Essay
The second world war had a significant impact on Canada. Fought from 1939 to 1945, the war
consisted of many events which led to drastic changes for our country. Despite the destruction and
disaster it caused, the war played a part on shaping Canada s relationship with America. Most
importantly, their economy was benefited through Americanization. Canada s government was more
involved which led to a political system called the welfare state. The war also impacted Canada s
liberal view towards the acceptance of European immigration. World war two altered and benefited
every aspect of Canada s structure; economically, socially, and politically.
The war caused a great development in Canada s economy. Americanization played a big part in this
as it increased the relationship between both countries (Slater 8). Foreign ... Show more content on
Helpwriting.net ...
In 1945, the immigration policy changed and Immigration expanded (Quebec History). Thousands of
Europeans came to Canada hoping they could build a better life, however, Prime Minister King did
not allow all immigrants. May of 1947, he declared an immigration policy to control population
growth. He allowed immigrants who easily understood and strictly skope English or French (Filice).
Due to the economic growth, Canada was in need for people who could work in labor and expanding
industries. During this time, they experienced a large human migration from the Netherlands. In
1947,about 15000 Dutch farmers came to Canada (Filice). Canada and the Netherlands had an
agreement known as the Netherlands Farm Families Movement, which allowed to immigrants to work
on canadian farms until purchasing their own land (Filice). 2000 war brides were also a part of the
immigrants and many caused caused Canada s baby boom (Filice). This increased Canada s birth rate
to 24.3 and by 1946 it had jumped to 27.2 (Krotki and Henripin). Immigration had a huge effect on
Canada s population and created better lives for many

Ethics In Health Education
Name: _Marie William____________________
HLTH 434 Homework 2
Professional Organizations Ethics in Health Education
Instructions: Answer all questions in your own words and in complete sentences.
1. Choose two health education professional organizations that you d most likely join and explain why
you would choose these organizations (if you are already a member, mention that and why you
like/dislike it!)
Two health education professional organizations that I would join are Eta Sigma Gamma and the
Society for Public Health Education (SOPHE). I choose Eta Sigma Gamma because the NJCU Health
Science department is planning on having a chapter soon. According to the Eta Sigma Gamma website
their mission statement, is promotion of the discipline ... Show more content on Helpwriting.net ...
According to the Society of Public Health Education website, the code of ethics is based on
fundamental ethical principles that underlie all health care services: respect for autonomy, promotion
of social justice, active promotion of good, and avoidance of harm (SOPHE, 2010). These code of
ethics should be applied in the health professions or they could face consequences. There are few
differences with the SOPHE and NCHEC code of ethics. The NCHEC code of ethics has a preamble
section before the article section which explains what health professionals should follow. SOPHE does
not have a preamble section on its code of ethics. SOPHE and NCHEC code of ethics has a lot of

Case Study Of Retinitis Pigmentosa
Objective :
To provide education, awareness, medical information and medical knowledge on low vision
assessment in Retinitis Pigmentosa.
Introduction : Retinitis Pigmentosa is a group of inherited diseases that damage the light sensitive rods
and cones located in the retina, the back part of our eyes. Rods, which provide side and night vision
are affected more than the cones that provide color and clear central vision. The prevalence of
Retinitis Pigmentosa worldwide is approximately one in 4000. Up to one quarter of all patients with
Retinitis Pigmentosa will become legally blind in both eyes, it is rare to lose all vision. More than half
of all patients with Retinitis Pigmentosa have visual acuity of 20/40 or better in at least one eye. ...
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Visual Field Assessment to assess the patient s peripheral vision. Central and peripheral visual field
defects can be detected by performing confrontation visual field test and amsler or threshold amsler
grid assessment. Supplemental testing such as contrast sensitivity testing, glare testing, Visual Evoked
Potential (VEP), Electroretinogram (ERG), Electrooculogram (EOG) and color vision testing is done
for Retinitis Pigmentosa patient. Low Vision exams involve more test than standard examination,
hence its more time consuming. Based on the low vision examination, low vision specialist will make
suggestion for optical aids or techniques for adjusting to daily life

Good Night And Good Luck And Badlands Compare And Contrast
Good Night and Good Luck, and Badlands are two very unique movies. Both poses very interesting
narratives, with underlying messages and symbolism. But, what makes them stand out the most, is
their artistic and technically driven visuals. One is full of beautiful and romanticized colors. The other
uses black and white to portray depth and struggle. Two vastly different approaches, but equally
powerful in their own ways. Good Night and Good Luck and Badlands, both use their visual ascetics
to motivate and strengthen their stories. Demonstrating that every part of filmmaking is detailed, and
every piece is an intricate part of the result. Badlands would have been a completely different movie if
not shot in color. This film is the ... Show more content on Helpwriting.net ...
All this going on, but somehow the audience gets caught up in the story. For brief moments forgetting
that Kit is a murderer and Holly is a child. This makes the film all the more impressive, the way it
draws you in. If Badlands was in black and white it would be a completely different movie. It would
be darker, and the characters lack of morality would be undeniable. Badlands may be best for color
film, but Good Night and Good Luck is perfect for black and white. Good Night and Good Luck s
message is one of struggle in a colorless world under the reign of a corrupt leadership. Shot in black
and white palette of cigarette smoke, hair tonic, dark suits and pale button down shirts, Good Night
and Good Luck plunges into a half forgotten world in which television was new, the cold war was at
its peak, and the Surgeon General s report on the dangers of tobacco was still a decade in the future
(Ebert) . While Badlands uses its color to, in a way, distract from the plot. Good Night and Good Luck
s black and white aesthetic embodies the depth of what s at stake for the characters lives. The black
and white is used as a symbol. In the time of the HUAC trials people believed the solution to all issues
could be solved with black and white logic. Undefined gray issues were ignored and McCarthy used
this to sway the people and carry out his agenda. These are some of the artistic reasons Good Night
Good and

The International Market Entry And Three Popular Modes Of...
1.0 INTRODUCTION Internationalization has become predominant in enhancing the businesses
along with the economic growth of the country. In today s world of globalization, all organisations
focusing on pursuing their identity in international market. American Marketing Association (AMA)
stated International market as The multi national process of planning and executing the conception,
price, promotion and distribution of ideal goods and services to create exchanges that satisfy the
individual organizational objectives. Over 200 nation states in the world, not all have the profit
potential for the international expansion hence entering the international market at the right time with
the right strategy along with absolute examination of variables for instance transaction cost (Hill et.al
1990), culture (Kogut B and Nath R, 1988) and environment is essential for all small, medium and
multinational organisations. This essay emphasises about the international market entry and three
popular modes of entry provided with their influences and significance towards the growth of the
organisations. In addition to, applications of these modes of market entry have been briefed by taking
examples of existing organisations, strategies towards the choice of particular entry mode and its
effects on organisation s growth. 2.0 LITERATURE REVIEW ON INTERNATIONAL MARKET In
this competitive world, entering global is a key to success for all sized organisations to compete with
their

Abercrombie And Fitch Vs Eeoc Case Study
The case between the U.S. Equal Employment Opportunity Commission (EEOC) vs. Abercrombie
Fitch revealed how a company s culture may infringe on people s rights. In 2008, Samantha Elauf a 17
year old Muslim woman applied for a sales associate position at Abercrombie Fitch Kids store in
Tulsa, Oklahoma. During the interview process, she wore a black head scarf, also known in her culture
as a hijab. Ms. Elauf was not asked about her headscarf or religion during the interview nor did she
mention she was Muslim and wearing the headscarf (hijab) is part of her religious practice.
Additionally, during the interview, Ms. Elauf chose not to request accommodations to wear the
headscarf at work due to her religion and culture. The interviewer and hiring manager, Heather Cooke
gave Ms. Elauf a score that deemed ... Show more content on Helpwriting.net ...
Abercrombie Fitch. There have been many more controversies and lawsuits that Abercrombie Fitch
had to deal with because of their look policy . In order to regulate workplace discrimination, the
human resource department should develop and abide by the policies and procedures in place. These
policies and procedures help protect both the employee and employer. When a company has a case of
discrimination, whether it is their first offense or not, there should always be ramifications and it
should not be ignored. When a company ignores or gives a pass to the problem it will only become
more problematic and create additional workplace issues. A company should treat all their employees
fair and when giving a pass on a situation for one employee and not another with the same situation it
brings up the issue of equality, which in turn causes lawsuits. If you treat employees fairly you create
a strong trusted relationship between employer and employee. If the company deals with the situations
and its ramification it only enables the company to grow and advance their

Annotated Bibliography On Corporate Reorganization
Tax Research Memorandum
Date: November 16, 2014
To: Tax Files
From: Jonathan Ruhi
Subject: Availability of Corporate Reorganization
Summary of Facts
Chris and Sue are 50 percent shareholders in BackBone personal service corporation. Backbone
provides chiropractic services in four separate offices, in four small towns: Troy, Union, Vista and
Willow. Chris is the main chiropractor in the Troy office, and Sue heads up the Vista office. Charlie,
the main chiropractor in the Willow office, does not see eye to eye with Chris and Sue on management
styles. Charlie is highly competent and well liked by patients and therefore indispensable in the eyes
of Chris and Sue. Chris and Sue may be willing to give Charlie control of the Willow office, ... Show
more content on Helpwriting.net ...
In addition, Chris and Sue will not have to worry about any loss of profits since the profits of the new
subsidiary corporation will flow through to the BackBone personal service corporation.
Issue and Conclusion 2
How should the corporate reorganization be structured?
The corporate reorganization should be structured as a divisive D reorganization and the restructuring
process should conform to section 355 of the tax law in order to minimize the tax consequences of the
reorganization.
Law and Analysis 2
Section 368(a)(1) of the tax code provides several options for corporate reorganizations. Section
368(a)(1)(d), also known as a divisive D reorganization , is the best choice for this particular situation.
In a divisive D reorganization, the controlling corporation (in this case, BackBone) will distribute
assets (the Willow office) to a newly formed subsidiary corporation, in exchange for the stock of the
new subsidiary corporation, in a transaction that qualifies under section 355 (Sec. 368(a)(1)(d)). After
the transaction is complete, the Willow office will be its own corporation which is wholly (or at least
mostly) owned by BackBone. BackBone will also still own and control the Troy, Union and Vista
offices after the reorganization.
Issue and Conclusion 3

What will be the tax consequences of the reorganization?
Section 355 of the tax code will drastically reduce, or even completely eliminate, any tax liability
caused by

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