ACC 497 Case Study 1-49 free essay sample

An audit by the IRS was done on Mr. John Gemstone, a wealthy client. A few deductions were questioned, such as; $10,000 loss on beach rental, $20,000 charitable contribution, $15,000 loss for operation of cattle breeding ranch. There was a concern that the battle breeding ranch is not a legitimate business, which is more like a hobby. My supervisor was asked that I represent Mr. Gemstone in his discussions with the IRS. In order to get elaborate more on Mr. Gemstones deductions, we would need more specifics: †¢For the charitable contribution painting, we feel that the painting may be overvalued. Was there an expert that actually came out and viewed the painting to give a professional and honest value of $20,000? Where is the proof? Can we go based on your word? If I said, the Mona Lisa painting was $1; would you believe that in fact the painting is valued at $1? What record do you have to provide to us that the painting is valued at ,000? †¢Now, Mr. We will write a custom essay sample on ACC 497 Case Study 1-49 or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Gemstone claims that he has a business of cattle breeding. Are you registered as an individual to be breeding cattle? Where are you documents for your land that you are in fact breeding these cattle on your property? How are you keeping track of the money that you have invested and the revenue coming in from breeding these cattle? Do you have a permit showing that these cattle can be breed on your property? †¢In the loss deduction of the rental of your beach cottage? What happened with the beach cottage? What do you have to prove that this can be included in your tax return? Tax research is the search for the best defensibly correct solution to a problem involving either a completed transaction or a proposed transaction, according to Federal Taxation (2011). We must determine the following: †¢Determine the facts †¢Identify the issues †¢Identify and Analyze the tax law sources †¢Evaluate non-tax implications †¢Solve the problem †¢Then communicate the findings with the client. In Mr. Gemstones case, stated in Section 280A, a loss is not a deductible if the taxpayer used the residence, such as the beach house, for personal purposes for longer or greater of 14 days or 10% of the number of days the unit was rented at a fair rental value. Property is deemed to be used by the taxpayer for personal purposes on any days on which it is definition of family members. According to the IRS, an individual can deduct a charitable contribution made to, or for the use of, any of the following organizations that otherwise are qualified under section 170(c) of the IRS codes. However, there are limitations of deductions. The 50% limitations apply to all public charities, all private operating foundations (code POF), certain private foundations that distribute the contributions they receive to public charities and private operations foundations within 2 ? months following the year receipt and lastly to certain private foundations the contributions to which are pooled in a common fund and the income and corpus of which are paid to public charities.

Here’s Exactly What to Do Before a Test

Here’s Exactly What to Do Before a Test SAT / ACT Prep Online Guides and Tips Whether you’re taking the SAT, the ACT, an SAT Subject Test, the PSAT, an AP exam, a final, or any other test for high school, it's essential to know what to do beforehand so you can give yourself the best shot at getting a high score. In this guide, we introduce our top tips for what to do before a test, from how to study for a test the night before to how to relax before a test using deep breathing. Feature Image: biologycorner/Flickr What to Do the Day Before a Test Your test is tomorrow, but you have no idea what to do or whether you should even do anything at all. Should you study more? Stay up all night cramming? Give up? (Probably not!) Below, we give you our top tips on what to do the night before your test, including how to study for a test the night before and how to ensure you've got all the materials you'll need for your test. #1: Lightly Review Any Content You’re Still Struggling With The day before a test isn’t the day to do all your studying, but a little light review can be helpful. Otherwise, treat this day mostly as a day to relax. Get together your textbooks, notes, and other study materials and then find a quiet room to study in, such as your bedroom or the local library. As you review, take time to focus on any last-minute, pesky areas you’re still having trouble with. These could be a handful of SAT vocab words or a few math formulas, for example. Try to spend no more than an hour or two reviewing for your test. You don’t want to spend all day studying as it’ll wear you out the day of your test. Plus, you’re unlikely to remember every piece of information you cram in such a short amount of time! The most important point to remember is this: don’t use this day (or night) as an intense study session. Assuming you've already done the bulk of your studying beforehand (especially if you’re taking the SAT or ACT), you should feel pretty prepared by this point and shouldn’t need an entire day to review. Even if you haven’t studied as much as you wished you had, avoid cramming since you’re unlikely to remember everything you study in one lengthy, exhausting session. Instead, focus on the most difficult concepts and try to get those down pat. #2: Get Together Everything You’ll Need for the Test Preparation is the key to success- as well as the key to not feeling ridiculously stressed out the morning of your test! Whether you’ve got a Saturday morning test (such as the SAT/ACT) or have to get to school for your test, be sure to prepare all the materials you’ll need for your test the night before. Get your backpack together with everything you’ll need for your test and for your classes (if taking the test on a school day). Materials you might need to bring for your test include the following: Sharpened #2 pencils Erasers A handheld pencil sharpener A calculator Getting all these items together the day before will make you feel less stressed out the morning of your test, especially if you’re prone to pushing the snooze button one too many times! Ah, yes. Looks like the test center is right next to a creepy alley. #3: Know Where the Test Is and How to Get There If your test is being held at a test center or a school different from your own, it’s critical you know exactly where it is and how you plan to get there. Ideally, you’ll have planned this out long before your test date, but if not make sure you figure it out, by latest, the day before your test. If you're taking the SAT, the ACT, or an SAT Subject Test, you can find your test center information by looking at your admission ticket or by logging on to your College Board or ACT account. If you're taking a test at your own school, such as a midterm, a final, an AP exam, or the PSAT, know which classroom you'll be heading to and when. For most midterms and finals, you'll take your test in the same classroom as your class. However, some students might need to take certain exams at a different school if their own school doesn't offer that particular test. (This often happens with the PSAT and AP exams.) If you're in this situation, confirm which school and classroom you need to go to for your test. I suggest calling the school you're taking your test at ahead of time so you can double-check the time and location. But how should you get to your test center or school? If taking public transportation, it's a good idea to come up with a backup plan in case your bus or train comes late or fails to show up at all. For example, you could talk with a friend about having him or her drive you to your test location if your main choice of transportation falls through on test day. If you plan to drive yourself, make sure you know where you can park and how much it’ll cost (if anything). Consider traffic, too. If you’re leaving at a particularly busy time of day (even Saturdays can get busy depending on where you’re headed!), give yourself extra time to get to your test location. When it comes to tests, remember the mantra: it’s better to be extremely early than even a tad bit late. Generally, aim to get to your test center at least 30 minutes before your test so you’ll have time to check in, get seated, and calm your nerves! #4: Skip the All-Nighter and Get a Good Night’s Sleep As mentioned above, you shouldn't study a bunch the day before your test- and you should definitely skip the all-nighter! But why is pulling an all-nighter so bad for you? Let’s see what science has to say. According to a 2014 study conducted by Ghent University and KU Leuven in Belgium, students who slept at least seven hours the night before a test typically scored higher than those who got only six hours of sleep. Other studies have found that sacrificing sleep for studying is counterproductive and more sleep is strongly correlated with better grades and a higher GPA. As you can see, getting enough sleep isn’t just about feeling better on test day- it ensures that your brain will be better equipped to remember the information you've learned. So what does all of this mean for you? In general, try to aim for at least seven hours of sleep the night before your test. Obviously, what exact amount of sleep feels good can vary depending on your own body and sleeping habits. While some students might need a solid eight or nine hours of sleep, others might do just fine on six hours. Regardless, the point is to get as much sleep as you need to feel well rested and prepared for your test. #5: Set an Alarm (or Two or Three) No matter when your test is- whether it's during a regular school day or on a Saturday morning- it's never a bad idea to set a few alarms (just in case you snooze through your first one!). Try not to set more than three alarms, and keep them at most 10-15 minutes apart so that you don't end up accidentally oversleeping by too long. If you're especially worried about getting up, ask someone you know to check that you're awake by a certain time. This way you can greatly reduce the risk of being late for your test. You can get a family member to check on you in your room in the morning or have a friend call or text you. The correct way to dry your hair the morning of a big test. What to Do the Day of a Test You’ve woken up (likely after hitting the snooze button a couple of times) and are ready to get out and take the test. What can you do to make sure you do your best on it? Here are our top tips for what to do the day of a test, including what to eat before a test and why you should use the bathroom before leaving home. #6: Eat a Healthy, Filling Breakfast A satisfying breakfast can give you ample energy for your test, particularly if you’re taking a long one like the SAT or ACT. According to a 2013 study on the effects of breakfast on academic performance, "Eating breakfast has a positive effect on children's cognitive performance, particularly in the domains of memory and attention." Since you’ll definitely need these two skills in order to do well on a test, we can see that eating a full breakfast is essential to making you feel energized on test day and thus getting the score you want. You should also try to eat healthily. A study conducted by the University of Alberta discovered that healthier diets were linked to better test scores and higher grades. Therefore, don’t just aim for a filling breakfast but a healthy one, too! Good brain foods to eat before a test include the following: Whole grains (oatmeal, granola, quinoa, muffins, etc.) Fresh fruit (bananas, apples, pears, etc.) Fresh vegetables (broccoli, celery, carrots, etc.) Even if you’re nervous about your test, don’t skip breakfast! Chances are, you’ll feel worse and far less energized if you don’t eat anything at all. #7: Confirm You’ve Got Everything You Need You should have gotten all your materials together the day before the test, but we advise checking once more right before you leave that you’re not forgetting anything important. Before you head out, make sure you have everything you'll need for your test (and school, too, if you're taking the test on a school day). Here are some things you might need to bring: Sharpened #2 pencils Erasers A handheld pencil sharpener A calculator Water Snacks Other materials for classes such as textbooks, notebooks, homework, etc. Lunch Money (for lunch, public transportation, etc.) Your driver’s license (if driving yourself or if photo ID is required for your test) A light sweater or jacket that's easily removable Try to avoid bringing your cell phone to your test. Any ringing or vibrating during the test could affect your scores. For example, if you were taking the SAT or ACT and your phone went off during it, your scores would be automatically canceled. This is why it's usually better to leave your phone at home. However, if you must bring your phone or feel weird not taking it with you, be absolutely sure you’ve turned it off before your test begins. Finally, be sure to wear appropriate attire to your test. Whether it’s hot or cold outside, remember that the school/test center might feel warmer or colder inside. Therefore, try to bring a sweater or light jacket you can remove or put on in case the room gets hot or chilly. #8: Go to the Bathroom While this might seem obvious, make sure to use the restroom before you leave for school or your test. Doing this reduces your chances of having to find a restroom at your school/test center and having to use the restroom during the test (which can take critical time away from answering questions). If your test is later in the school day, try to use the restroom in-between class periods, ideally right before you take your test. If you don't have time to use the bathroom before your test, don't despair- some tests might offer breaks. If your test has a break, feel free to use the restroom then. Both the SAT and ACT, for example, offer several breaks for test takers, the longest of which is 10 minutes. This should be enough time for you to go to the bathroom and return to your testing room. That said, most breaks during tests are pretty short. Therefore, by using the restroom before your test, you'll be able to use your break to do other things such as drink water, stretch, or eat a snack. I'm sure she's just using her phone to take detailed notes, right? RIGHT? What to Do Right Before a Test You’ve arrived at school or your test center and are now only a few minutes away from taking your test. What can you do at this point to ensure you get the score you want? Read on to learn how to relax before a test and why you should turn off your cell phone. #9: Turn Off Your Cell Phone If you brought a cell phone, turn it off and put it in your backpack or give it to a test proctor. SAT/ACT test centers typically have different rules for what to do with cell phones, so make sure you’re abiding by your test center's policies. If you're not sure what to do with your phone, ask a teacher or test proctor. Remember, if your phone rings, vibrates, or makes any sound during your test, you could end up forfeiting your test scores. This for sure happens on the SAT/ACT. If you're taking a final, midterm, or other school test, however, consequences will vary depending on your school's policies. In addition, don't simply put your phone on silent since alarms and other sounds can still go off! #10: Stay Calm Perhaps most importantly, take this short time right before your test to calm your nerves and reduce your anxiety. Yes, you’re taking a test. Yes, it’ll probably be a little scary. Yes, you might not feel totally prepared for it. But you can do it! To help relax yourself, take a few deep breaths as you sit at your desk. In particular, focus on deep breathing. This technique is known to quell anxiety and make you feel more relaxed. Don’t think about everything you’ve studied up until this point- just focus on feeling confident and at ease. If possible, try to stretch your arms and legs a little, too. This will help prepare your body for the upcoming immobility and get your blood flowing. #: Be Positive and Do Your Best Part of doing well on tests is having the confidence that you can do this. So take a few moments to remind yourself that you will do your best on this test and hopefully get the score you want. Also, know that it’s not the end of the world if you don’t do as well as you hoped you would. With the SAT/ACT, you can always retake the test. Or if you’re taking an AP exam or SAT Subject Test, even if you don’t get as high a score as your colleges would like, you can still give yourself a solid chance of admission by improving other parts of your college applications. Tests are important, yes, but they're not usually the only make-or-break factor! Do your best and don't let a low score negatively impact your goals. Key Takeaways: What to Do Before a Test Most tests- especially the SAT, the ACT, the PSAT, AP exams, SAT Subject Tests, midterms, and finals- are undeniably intimidating. But as long as you have a long-term study plan and know exactly what to do before a test, you’ll be able to feel confident and get a high score on it. Above, we gave you essential tips for what to do before a test. Here they are again, briefly: The Day Before the Test Lightly review any content you’re still struggling with Get together everything you’ll need for the test Know where the test is and how to get there Skip the all-nighter and get a good night’s sleep Set an alarm (or two or three) The Day of the Test Eat a healthy, filling breakfast Confirm you’ve got everything you need Go to the bathroom Immediately Before a Test Turn off your cell phone Stay calm Be positive and do your best Now get out there and ace that test! Imagine this is your teacher grading your test! What’s Next? Need help coming up with a foolproof study plan? Check out our sample SAT plans and our sample ACT schedules to help you get started. Running out of time before your test? Don't sweat it. With our 10-day cram plans for the SAT and ACT, you'll be able to get a great score, guaranteed! And if you're taking the PSAT instead, take a look at our expert last-minute cram tips. Looking for more study tips? Then read our guide to prepping for AP tests as well as our guide to prepping for SAT Subject Tests. Want to improve your SAT score by 160 points or your ACT score by 4 points? We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

Are Liberty and Security Mutually Exclusive, or Mutually Supportive Essay

Are Liberty and Security Mutually Exclusive, or Mutually Supportive - Essay Example A careful analysis of theory and practice of security, however, indicates that security is not opposed to liberty, and in fact augments it when used judiciously, but that there is a fine tipping point after which security begins to impinge on liberty rather than support it. The question as to the role and purpose of the government has been a central question to political philosophers for centuries now. These philosophers often work under to distinct precepts that were originally envisioned by Francis Bacon, Thomas Hobbes and John Locke: that people were born free in their â€Å"state of nature† (Hobbes 32), but that they are universally found to be under some sort of governance, which curtails their freedom. The fundamental question is then, why do people give up their freedoms to another power? An explanation, the social contract, was developed by John Locke – he states that absolute liberty is not in fact a good thing, because it would mean liberty to steal from, and otherwise harm one another, so people give up their own liberty for security (Dunn 75). ... e of the legitimate rolls of government was the regulation of morality: it was supposed that this was a form of security, and that without a patrician government to look after its population people would devolve into immoral behavior, and thus would harm themselves and the state. John Stuart Mill countered this thinking in his seminal On Liberty, in which he argued that it was not a legitimate role of government to regulate morality (Mill 374). This shifted thinking permanently on the role of government in the preservation of liberty. Both of these trains of thought are in fact correct. It cannot be denied that government’s granting and increasing security does, to a particular point, improve liberty: a well policed street will ensure that people have the ability to walk down it unmolested, and a well regulated market ensures the liberty of everyone playing by the same economic rules. Yet it also cannot be denied that governments sometimes go too far in curtailing liberty at t he cost of security, by, for instance, monitoring people without their knowledge, or policing ideology (Rovine 42). So where does the tipping point occur? Government’s enacting of security begins to unduly curtail liberty when actions taken in the name of security modify people’s behavior more than the threat or fear of a lack of security would do. For instance, locking everyone in a solitary cell would certainly lower the murder rate, but this would modify people’s behavior much more than the fear of murder does. A well regulated police force, on the other hand, increases liberty by countering the behavior modification that fear of murder by a completely un-policed society would have. Security and liberty are often seen as each other’s antithesis, and for good reason. Governments have

Needs Assessment for Quality Improvement Assignment

Needs Assessment for Quality Improvement - Assignment Example However, school board's authority is limited to official meetings. Before discussing the quality and need for improving it in Tulsa Public School District, it is important to see its significant strategic plan factors. "We will provide quality learning experiences for every student, every day, without exception with the essential skills needed for academic growth, lifelong learning and personal character." (Official Website) Vision of this school system is very simple and clear. "The District of Choice, by providing quality education through high expectations for ALL"; this clearly shows that the top level management of this organization strives hard and makes policies which may make this school as everyone's only choice in the coming future. School makes appropriate policies to achieve its above stated vision for the future in order to gain a distinct advantage over its competitive forces. Each school community will demonstrate exceptional parent/guardian involvement and support through 100% membership in its parent/guardian association, and the District will triple its Partner-In-Education agreement with community, businesses, institutions, organizations and agencies. For Tulsa Public School District, values govern th... Each school will have 100% membership in its parent/guardian association, and the district will have 1,350 Partners-In-Education agreements. Each school community will demonstrate exceptional parent/guardian involvement and support through 100% membership in its parent/guardian association, and the District will triple its Partner-In-Education agreement with community, businesses, institutions, organizations and agencies. All employees will be highly qualified and choose to work for TPS. All employees will be highly qualified in their positions and CHOOSE to remain with Tulsa Public Schools. TPS will win the Malcolm Baldrige National Quality Award. These above stated goals have been defined by the top level management i.e. board members of the school system to successfully address their vision of 2010. Strategic Objectives: Build a connected learning community& broaden productive partnerships, services, & student outreach in order to meet the needs of existing & incoming students Integrate key learning programs across curriculum Empower & affirm staff as they provide dedicated service & enhance teaching & learning opportunities for the 21st century student Maintain & deploy quality management system, campus upgrades, safety requirements & aligned structure Develop new or expanded funding opportunities, including endowments, in order to meet fiscal responsibilities and budget goals Values: For Tulsa Public School District, values govern the function of its dealing and its demeanor or associations with Oklahoma's society at great level, internal and external customers, employees, local community and other stakeholders. Management by Fact: "within a

Emancipation Proclamation Slaves

Emancipation Proclamation Slaves Emancipation Proclamation Slaves What events shaped the writing of the Emancipation Proclamation? Emancipation was not a new idea in the world. Many countries had freed the slaves earlier in the 1800s even going into the 1830s for the British slaves. This may have caused a fear on the parts of the proslavery people. Because of this, the slave owners in the south wanted a ban on slaves coming from the West Indies and other places where slaves were being freed. The Emancipation Proclamation did not come easy to President Lincoln. The President took over two years to come to the decision that there was even a need for such a document. In that time there was pressure coming from both sides of the issue at President Lincoln. Many events led to the proclamation. What drove Lincoln to finally write it? Did he feel an obligation to free the slaves? Was it a stance to take to keep the Union engaged in the war? Was it pressure from his generals and political figures? Some might be astonished that Abraham Lincoln wrote the Emancipation Proclamation based on his non-action on the slavery is sue. John H. Franklin noted in his book on the Emancipation Proclamation, In his inaugural address President Lincoln declared that he had no purpose, directly or indirectly, to interfere with slavery where it exists. Due to federalist principles, Lincoln did not feel that it was his place, as president; to intervene with an issue that he felt was a state matter. Lincoln did question slavery in the territories. You can trace this back to the Lincoln-Douglas debates of 1858. Suppose, he queried, the people of a territory should vote slavery down? The Supreme Court in the Dred Scott decision had decreed that they could not. Who would prevail, the Court of or the people? We know from history that slave states did not want to be outnumbered by free states. No matter how the Supreme Court ruled, Douglas argued, slavery would stay down if the people voted it down. This is supported by the many of the abolitionists of the day. President Lincoln felt pressure for emancipation from a few avenues. Early in 1861, Senator Lyman Trumbull, from Illinois, brought pressure with the introduction of the Confiscation Act. Trumbull stated, contrabands would no longer be slaves if and only if they had been employed by the Confederate armed services. Congress felt that the slaves could be used as a tool against the Confederacy, due to their dependency on them and the view that slaves are property. After the publishing of the first Confiscation Act, pressure escalated even more for emancipation. Lincolns Secretary of War, Simon Cameron, believed it to be in the best interest of the North to, emancipate the slaves, and arm them. This caused a widespread debate because Cameron did not issue this report to the president; he circulated it to the postmasters. Lincoln was not pleased with this, which was a contributing factor to Camerons replacement with Edwin M. Stanton. Believing that the war with the South would be over rather quickly, Lincoln did not feel a need to deal with the slavery issue, thinking the Union would reunite as status quo. Cameron would not be the only person Lincoln had to replace. General John Charles Fremont sought to end Missouris neutrality. Fremont issued martial law, and declared that all slaves should be set free in Missouri. This put Lincoln in the position of asking Fremont to modify his proclamation to conform to the Confiscation Act. Fremont refused to do so and the President made it an order. Fremont was ultimately relieved of command due to the conflict. This may have expanded the thoughts of emancipation in Lincolns mind, but more pressure would emerge from Congressman Thaddeus Stevens. Stevens introduced a bill, asking Lincoln to emancipate all slaves who leave their masters, or who shall aid in the quelling the rebellion. If this action was followed through, it could be looked upon at as Congress attempting to take the emancipation question out of the hands of Lincoln. This did not sway Lincoln; he just reminded them that they must answer for their actions. Lincoln did grant, freedom to all fugitive slaves in Union Army camps and acknowledged that the government would be responsible for their welfare. This provided a split avenue for Lincoln to pursue; he did not give outright emancipation to all, but granted freedom to slaves that were adding the Union, and allowed them to remain free. Lincoln still had paths he could choose from, keeping his options open, Lincoln vowed at the end of his annual message to employ all indispensable means including emancipation- to preserve the union. Preserving the union, again, was his ultimate goal, and we would be shown that Lin coln would consider all avenues to attain it. After the emancipation attempt by Stevens, Senator Turnbull introduced a second confiscation act. More intense than the first, it was adamant in seizing and confiscating anything the Union Army could obtain when defeating the Confederacy. Not only did it stick it to the South, but allowed an influx of freed slaves as troops into the Union army. Before Union officers could return runaway slaves to their owners, court hearings were held to determine the loyalties of the slave owners. The bill also provided cash to establish colonies for the freed slaves, outside of the United States, to keep from disrupting white society. The act proposed that the confiscation be taken legally, in addition to whatever items the federal armies deemed of value on their raids of the rebels. By establishing freed slave colonies outside of the United States, Northerners who feared freed slaves were set at ease. This act was very important in the building of the road to emancipation, setting the precedence t hat freed slaves could be inducted into Union Armies, and employing the use of colonies that Lincoln would ask for, and be granted by Congress. In Lincolns view, gradual emancipation would be best for the country, allowing citizens to become slowly introduced to the idea. Lincoln thought that slavery was the disease of the entire nation and all must share in the suffering of its removal. Lincoln also thought that gradual emancipation would allow the border states a way out of the war, which would then shorten the war because the confederates would have very few men and supplies with out the supply rich states of Virginia. Lincoln had another Union general attempt to force his hand on the issue emancipation from General David Hunter. A strong supporter of infusing blacks into the army, he issued a proclamation, General Order 11, emancipating all slaves in the states of South Carolina, Florida, and Georgia. He did not clear his decision with the president, and consequently the President was furious. The president refused to allow any military official to usurp his authority on emancipation. Lincoln was set on establishing that emancipation was an executive decision, to be made by the president, not Union generals or anyone else. Military losses began to pressure Lincoln as well. The Union forces abandoned the Peninsula Campaign as a costly failure, and Lincoln temporarily abandoned McClellan as commander of the Army of the Potomac-though Lees army had suffered some twenty thousand casualties to McClellans ten thousand. The Confederate army would win several more battles, putting more pressure on Lincoln, who still wanted a gradual emancipation; knew it was time to act, if for any reason, to replenish lost forces. The Union setbacks in Virginia had persuaded Lincoln to take the first tentative step toward emancipation. Things had gone form bad to worse, Lincoln later recalled, until I felt that we had reached the end of our rope on the plan of operations we had been pursuing; that we had about played our last card, and must change tactics, or lose the game. This was Lincoln endorsing an approach to a new military strategy, after so many previous setbacks. Lincoln wanted a statement, possibly a large victory f or the Union, to launch the emancipation. Lincoln would look to Antietam, a draw more than a victory. Bloody Antietam was also the long-awaited victory that Lincoln need for launching his Emancipation Proclamation. Antietam served as the needed emancipation springboard. The halting of Lees offensive was just enough of a victory to justify Lincolns issuing, on September 23, 1862, the preliminary Emancipation Proclamation. Lincoln felt that this was the right time to issue it, with the Confederate army retreating to Virginia. One of Lincolns hopes, in issuing the Preliminary Proclamation was to deprive the South of its slave labor force, thus undermining the military effectiveness of the Confederacy. If slaves left their southern plantations, many farmers would not be able to harvest their crops; fighting southern men would worry about family back home, possibly deserting the Confederate army to go home and protect what is left. The final proclamation was issued on January 1, 1863. Note that in the final declaration, there is no mention of colonization or compensation. Due to Congress controlling all aspects of the budget, Lincoln may have felt that he could not get those two resolutions through the legislative branch. In the document itself, Lincoln is admitting that he freed the slaves to help him militarily, not on principle. Although he may have felt morally that it was the right thing to do, his main reason was a military need, in the final paragraph of the proclamation that the measure was warranted by the Constitution upon military necessity. In one-way or another all of these events influenced the Emancipation Proclamation. Ultimately, it was a military need that led to its execution. Lincoln, influenced by Cameron, or Turnbells confiscation acts, may have not though to free slaves for the Union army profit of taking on the rebels. With out edicts from Fremont and Hunter, the president would not have taken as strong a stand as he did, not even making the proclamation a military order, or a military necessity. Though all of these are great factors that contributed, Lincoln was influenced most by the military need to emancipate slaves. Recruitment troubles dictated it to be so, and allowing black soldiers into the Union army eased recruitment. A great document granting freedom and born of military necessity, the Emancipation Proclamation also shows the compassion of President Lincoln. Bibliography Bailey, Thomas A., Cohen, Lizabeth, Kennedy, David M. 2006 The American Pageant: A History of the Republic, 13th Edition, Volume I To 1877. Houghton Mifflin Company Franklin, John H. 1965. The Emancipation Proclamation; the Dramatic story of Abraham Lincolns Greatest Document and its Significance in American History. New York: Doubleday Klingaman, William K. Abraham Lincoln and the Road to Emancipation. Viking publishers, New York Road McPherson, James M. 1988. Battle Cry of Freedom: The Civil War Era. Oxford University Press. Miller, Steven F. 2006. Chronology of Emancipation during the Civil War. http://www.history.umd.edu/Freedmen/chronol.htm (accessed August 24-30, 2008)

Oxygen and Life

Bio Lab 101 Smithsonian Laboratory Early Atmosphere 1. How abundant was oxygen in the early atmosphere? The earth’s early atmosphere contained only small amounts of free oxygen, produced by the reaction of water vapor with sunlight. The oxygen rich atmosphere that developed later and on which oxygen breathing life now depends was result of the origin and spread of organisms capable of photosynthesis. 2. What evidence do scientists have that the oxygen content of our atmosphere has increased since the earth’s origin?By looking at the rustiness of ancient rocks, scientists attempt to trace the evolution of oxygen in the atmosphere. 3. Why is oxygen more abundant in the atmosphere today? spread of organisms that did photosynthesis. 4. What are stromatolites? stramolites are laminated mound like structures that generally form in shallow water through the growth of microscopic blue-green algae and bacteria. 5. What do scientists think is implied by the presence of stromatoli tes in Precambrian rock?May of the algae and bacteria that build modern stramolites are photosynthesis. 6. What is ozone and how is it produced? Ozone screens out most of the ultra violet radiation from the sunlight. Ozone forms through the action of ultra violet radiation on oxygen in the upper atmosphere and many scientist reason that their layer could have formed only after oxygen from photosynthesis began to accumulate. 7. Why is the ozone important to life today? The ozone is important to life because it acts as a shield from the harmful effects of direct radiation. . What effect did increased levels of oxygen in the atmosphere have on early life forms? Created a threat because of the early life form because their environment polluted by their oxygen reducing neighbors whose internal chemistries could resist oxygen toxic free. Banded Iron Formation 1. What is banded iron Rock that contains oxidized iron, iron chemically combined with oxygen. 2. When did these formations become common? Formed in ancient years. About 2. 2 billion years ago. 3. What is the significance of these formations?Pebbles and cobbler show that liquid water was present on the surface of the earth, and ion oxides indicate free (uncombined) oxygen was also present, though at very low levels. The Oldest Rocks: Remnants of a Youthful Earth 1. How old are the oldest rocks on earth? The oldest rocks on earth date back to 3800 million years ago. 2. What evidence of life do these ancient rocks contain? the presence of oxygen to the activity of oxygen producing organisms, therefore life was far along. 3. Is this evidence great enough to allow scientists to conclude that life indeed existed during this period?No because the physical processes in the atmosphere could also have produced free oxygen and in some rocks residues that contain carbon have a make up similar to living matter but these residues to may have purely chemical origin. The Earliest Traces of Life 1. When do scientists think lif e originated on Earth? Between 4600 million years ago to 3500 million years ago. 2. What are the oldest fossils and how old are they? The oldest fossils on record are stromatolites, which date back to 3500 million years ago. The Precambrian 1.When did the first cells with nuclei appear? 3800 million years ago 2. Fossils of multicellular animals are from what time period? The fossils of multicellular animals date back to the Precambrian time period. 3. In what era did all of these events take place? The events listed above took place at the beginning of the Cambrian period to the end of the Paleozoic era. Origin of Life 1. What elements are most prevalent in living organisms? The six elements most prevalent in living organisms are carbon, hydrogen, nitrogen, oxygen, phosphorous and sulfur. . Were these elements present in the infant solar system? The only element out of the six listed above that was present in the infant solar system was hydrogen. It also had helium. 3. What circumst ances may have fostered the development of chains of amino acids and nucleotides? The circumstances that may have played a part in the development of these chains were the conditions in which they were formed. They formed in small ponds that periodically heated and dried, leaving traces of these water molecules that would play a part in producing the chains. . What are the characteristics of the ancestors of living cells and what could they â€Å"do†? The ancestors of living cells, also known as the â€Å"forerunners†, were single celled, with a ring shaped coil of DNA. They would gather into clumps, absorb smaller molecules, rearrange them, and released them as waste products. 5. Why is water important to life? Water is the medium in which biochemical reactions occur, playing an extreme importance in creating and sustaining life here on earth. 6. What are the â€Å"true† hallmarks of life? omplicated network of energy producing an energy consuming reactions plu s the ability of the entire system plus the ability of the entire system to produce itself was the hallmark of true life. 7. What molecular evidence do scientists have that all life is at least distantly related and has a common ancestor? The possible varieties of proteins are virtually unlimited even for the primitive proteins life ferredoxin. If one calculates the possible combinations of percent amino acids along a ferredoxin chain of fifty four links the result is a number more potential variations than there are atoms in the known universe.Drspite the vast possibilities portions of amino acids sequences are similar or even identical in proteins from organisms as dissimilar as humans being and bacteria. Since it is unlikely that this could occur by chance, scientist interpret this to mean that all life is at least distantly related and shares common origin. 9. What conditions are thought to have existed on primitive earth that favored the origin of life? The conditions on primit ive earth that favored the origin of life included an atmosphere rich in carbon dioxide and water vapor.Also, hot springs and small bodies of water formed the chemical building blocks of life. Single Celled Life 1. What are cherts? Cherts are sedimentary rocks that are fine grained, silica rich microcrystalline, cryptocrystalline, or micro-fiborous that contain fossils. 2. How old are these fossils? The fossils within cherts are between 2100 and 1800 million years old. 3. Were these prokaryotic or eukaryotic? These fossils within cherts are prokaryotic. 4. What evidence for eukaryotic (and possibly multicellular) life is found in the Greyson shale?The evidence for multicellular/eukaryotic life within the Greyson shale is found in the dark features of a samples surface. They are large, organized, and in a spiral shape, which represent the characteristics left behind of a eukaryotic organism. 5. How old is the shale? The shale is 1300 million years old. Multi-celled Life 1. Describe t he Ediacaran Fauna: Fossils of soft bodied organisms that lived mre than 570 million years ago occur in the sandstone deposit on the edicora hills of South Australia. 2. How old are these fossils? The fossils within the Ediacara Fauna are 570-670 million years old.

Milo

S. W. O. T Analysis for Milo We are going to produce a SWOT analysis to find out how effective Milo is operating and what internal factors may influence its success. A SWOT analysis analyses the internal factors that may influence the success of a business. The initials SWOT stand for: S trengths W eaknesses O pportunities T hreats Here is a SWOT analysis on Milo: Strengths * Focusing only on chocolate energy drink. * Big sales in other countries. * It is available in different sizes, shapes and type. * Value for money. Promotion/advertising done in other countries. Weaknesses * Not enough diversity in flavours * Packaging (design of tin + labelling ) Opportunities * Increased media available (mobiles/internet) * Increased fitness industry * Increase awareness of health and fitness * Sponsorship (through sporting events) Threats * Competitors (hot chocolate, energy drinks) * Well known successful brands as competitors * Competitors could use aggressive marketing tactics cut prices/in crease promotion * Competitors bring out similar products Competitors have diversity in packaging (bottles, pouches, cans, etc) Challenges Milo also has challenges in marketing the product to consumer. The challenges are in hot chocolate and energy drink. The challenger in hot chocolate is Vico. Vico chocolate drink also is the popular choice among to customer in Malaysia. Vico chocolate drink have more chocolate test than Milo and the price also cheaper than Milo. Vico is the substitution product for Milo. The energy drink, the challenges is come from Horlick.Horlicks contain wide range of vitamins and minerals. This product gives energy to body to working or do something activities. Usually this drink will take in the breakfast. Horlicks are good in advertisement. For example, in Ramadhan , we need energy to fasting and they take this chance to promote their product that can gives energy to body in fasting. Improvement To improve the market, I think Milo have to do something in th eir flavour and advertisement. For flavour, make a research more about consumer behaviour in Malaysia.Find a taste that customer really like. Do the experiment with 100 customers to find which flavour is good and what consumer wants in the market right now. Use celebrity can make good advertisement to release new product. The celebrity can attract customer to know about new product. Aggressive advertising in media can increase the market. Make new packaging that can attract customer to buy and rite in the ingredient about vitamin and energy that can gives to customer when they drink it.