Unlike No Other

Unlike No Other Unlike No Other Unlike No Other By Maeve Maddox I heard a radio announcer say that something was â€Å"unlike no other.† I could tell from the context that he meant the thing he was talking about was unique. As I usually do when I read or hear nonstandard usage in a professional context, I jumped on my search engine to see if anyone else was using it. What I found suggests that many speakers use â€Å"unlike no other† as if it did mean â€Å"one of a kind.† Relationship problem unlike no other? (about a boy who feels his romantic situation is unique) Urban Novel Unlike no Other (reviewer recommending a novel) Trees unlike no other (description of unusual trees) A community unlike no other! (a group of gamers) A show unlike no other (ad for an entertainment program) The expression â€Å"unlike no other† doesn’t mean â€Å"one of a kind.† On the contrary, it means â€Å"like all others.† The prefix un: â€Å"I am not unhappy.† is equivalent to â€Å"I am happy.† Note: A discussion of the two negatives equal a positive rule in English calls for a post of its own. This one focuses on why the expression unlike no other should be avoided. Like means â€Å"having the same characteristics as something else.† Adding the prefix un- to like creates an adjective that means â€Å"dissimilar.† Technically, to say that something is â€Å"unlike no other,† is to say that it is like everything else. To express the thought that something is â€Å"unique† or â€Å"one of a kind,† drop the un- and say that the thing is â€Å"like no other.† For example, Grab a cup of cider and head to Red Arrow Park in beautiful Milwaukee, Wisconsin for a fun, low-key New Years Eve like no other. A Race Like No Other: 26.2 Miles Through the Streets of New York (book title) Another way to express the thought is to use the phrase â€Å"not like any other.† They proof their dough for 24 hours which allows it to rise and ferment to a flavor not like any other bread available in Brooklyn This is truly a movie not like any other. Apparently the wording â€Å"unlike no other† sounds pleasing to the ears of many speakers, but it is not standard English. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Expressions category, check our popular posts, or choose a related post below:15 Terms for Those Who Tell the FutureBest Websites to Learn EnglishEach vs. Both

Coal in a Nutshell

Coal in a Nutshell Coal is an enormously valuable fossil fuel that has been used for hundreds of years in industry. It is made up of organic components; specifically, plant matter that has been buried in an anoxic, or non-oxygenated, environment and compressed over millions of years.   Fossil, Mineral or Rock? Because it is organic, coal defies the normal standards of classification for rocks, minerals, and fossils:   A fossil is any evidence of life that has been preserved in rock. The plant remains that make up coal have been pressure cooked for millions of years. Therefore, it is not accurate to say that they have been preserved.  Minerals are inorganic, naturally-occurring solids. While coal is a naturally-occurring solid, it is composed of organic plant material.Rocks are, of course, made up of minerals.   Talk to a geologist, though, and theyll tell you that coal is an organic sedimentary rock. Even though it doesnt technically meet the criteria, it looks like a rock, feels like a rock and is found between sheets of (sedimentary) rock. So in this case, it is a rock.   Geology isnt like chemistry or physics with their steadfast and consistent rules. It is an Earth science; and like the Earth, geology is full of exceptions to the rule.   State legislators struggle with this topic as well: Utah and West Virginia list coal as their  official state rock  while Kentucky named coal its  state mineral  in 1998.   Coal: the Organic Rock Coal differs from every other kind of rock in that it is made of organic carbon: the actual remains, not just mineralized fossils, of dead plants. Today, the vast majority of dead plant matter is consumed by fire and decay, returning its carbon to the atmosphere as the gas carbon dioxide. In other words, it is oxidized. The carbon in coal, however, was preserved from oxidation and remains in a chemically reduced form, available for oxidation. Coal geologists study their subject the same way that other geologists study other rocks. But instead of talking about the minerals that make up the rock (because there are none, just bits of organic matter), coal geologists refer to the components of coal as  macerals. There are three groups of macerals:  inertinite, liptinite, and vitrinite. To oversimplify a complex subject, inertinite is generally derived from plant tissues, liptinite from pollen and resins, and vitrinite from humus or broken-down plant matter. Where Coal Formed The old saying in geology is that the present is the key to the past. Today, we can find plant matter being preserved in anoxic places: peat bogs like those of Ireland or wetlands like the Everglades of Florida. And sure enough, fossil leaves and wood are found in some coal beds. Therefore, geologists have long assumed that coal is a form of peat  created by the heat and pressure of deep burial. The geologic process of turning peat into coal is called coalification. Coal beds are much, much larger than peat bogs, some of them tens of meters in thickness, and they occur all over the world. This says that the ancient world must have had enormous and long-lived anoxic wetlands when the coal was being made.   Geologic History of Coal While coal has been reported in rocks as old as Proterozoic (possibly 2 billion years) and as young as Pliocene (2 million years old), the great majority of the worlds coal was laid down during the Carboniferous Period, a 60-million-year stretch (359-299 m.y.a.) when sea level was high and forests of tall ferns and cycads grew in gigantic tropical swamps. The key to preserving the forests dead matter was burying it. We can tell what happened from the rocks that enclose the coal beds: there are limestones and shales on top, laid down in shallow seas, and sandstones beneath laid down by river deltas. Obviously, the coal swamps were flooded by advances of the sea. This allowed shale and limestone to be deposited on top of them. The fossils in the shale and limestone change from shallow-water organisms to deep-water species, then back to shallow forms. Then sandstones appear as river deltas advance into the shallow seas and another coal bed is laid down on top. This cycle of rock types is called a cyclothem. Hundreds of cyclothems occur in the rock sequence of the Carboniferous. Only one cause can do that - a long series of ice ages raising and lowering the sea level. And sure enough, in the region that was at the south pole during that time, the rock record shows abundant evidence of glaciers. That set of circumstances has never recurred, and the coals of the Carboniferous (and the following Permian Period) are the undisputed champions of their type. It has been argued that about 300 million years ago, some fungus species evolved the ability to digest wood, and that was the end of the great age of coal, although younger coal beds do exist. A genome study in Science gave that theory more support in 2012. If the wood was immune to rot before 300 million years ago, then perhaps anoxic conditions were not always necessary. Grades of Coal Coal comes in three main types or grades. First, the swampy peat is squeezed and heated to form a brown, soft coal called lignite. In the process, the material releases hydrocarbons, which migrate away and eventually become petroleum. With more heat and pressure lignite releases more hydrocarbons and becomes the higher-grade bituminous coal. Bituminous coal is black, hard and usually dull to glossy in appearance. Still greater heat and pressure yields anthracite, the highest grade of coal. In the process, the coal releases methane or natural gas. Anthracite, a shiny, hard black stone, is nearly pure carbon and burns with great heat and little smoke.   If coal is subjected to still more heat and pressure, it becomes a metamorphic rock as the macerals finally crystallize into a true mineral, graphite. This slippery mineral still burns, but it is much more useful as a lubricant, an ingredient in pencils and other roles. Still more valuable is the fate of deeply buried carbon, which at conditions found in the mantle is transformed into a new crystalline form: diamond. However, coal probably oxidizes long before it can get into the mantle, so only Superman could perform that trick.

The last year (1935) in the life of Huey P. Long (Louisiana Senator) Essay

The last year (1935) in the life of Huey P. Long (Louisiana Senator) - Essay Example Parker won the primary, and Long insisted that it was his doing. In that era before the advent of radio and electrical sound-amplifiers, a candidate's effectiveness was usually proportional to the lustiness of his voice at open-air rallies. Long's lungs were strong. Long perfected his oratorical technique in these campaigns. He spoke in terms of "we'": "We are a-goin' ter do this -- we done that." He eschewed polysyllabic words; he exaggerated his "hillbilly" accent; he reveled in the idioms of his native hills. Long's apologies were somewhat disingenuous. His formal education had been spotty, of course, but his ignorance was a pose. He was an able lawyer. Once when he was drunk, he uttered a franker appraisal of his own abilities. 1 Soon after the election, Long broke with the new governor, nominally because Parker was reluctant to levy higher taxes on Standard Oil. On August 30, 1923, his thirtieth birthday, Long announced his own candidacy for the governorship. The campaign began at once. Some opposition candidates might offer money for votes, Long predicted to his audiences. "So take the money and then vote for me." He cited his teachers as Abraham Lincoln, Andrew Jackson, and Almighty God. He assailed Governor Parker as "a damnable demagogue." He charged the New Orleans Item and the Times-Picayune with being journals of Wall Street. A heavy rain fell on Primary Day, January 15, 1924. Long's rural followers were kept at home. A second cause of his defeat lay in his inability to attract votes in the French parishes. The ambitious railroad commissioner soon found opportunity to appeal to Catholic Creoles and Cajuns of southern Louisiana. In 1926 United States Senator Edwin S. Broussard came up for reelection. Long set out to sell Broussard a French Creole Catholic, an advocate of a protective-tariff on sugar, and "as wet as Lake Pontchartrain" on the prohibition question to his Anglo-Saxon Protestant, low-tariff, "dry" followers in northern Louisiana. He stumped the state, told the Creoles that French blood flowed in his own veins, and referred to Broussard as "Couzain Ed." He assured his own disciples of his complete loyalty to the senator. Broussard squeaked through the primary with a 4,000-vote margin. Opposing Long in the gubernatorial primary of 1928 was Congressman Riley Wilson, candidate of the New Orleans "Old Regular" machine, which controlled much of the state through an alliance with the rural courthouse cliques. Long ridiculed Wilson as a "babe," although Wilson was twenty-two years older than himself and had already served seven terms in Congress. Governor O. H. Simpson also filed in the primary. Long's irrelevant and crudely humorous talk amused his followers. 2 Long provided his campaign with a slogan: "Every Man a King but No Man Wears a Crown." Long said he borrowed the vote catching words from that perennial Democratic-Populist seeker after the presidency, William Jennings Bryan. In a speech on "Imperialism," delivered in the campaign of 1900, the Great Commoner spoke of a "republic in which every citizen is a sovereign, but in which no one cares or dares to wear a crown." Henceforth, "Every Man a King" was to be Long's battle cry. Long's candidacy was considerably strengthened by

The Coca-Cola Company Essay Example | Topics and Well Written Essays - 3250 words

The Coca-Cola Company - Essay Example However, rising environmental concerns and 'green' initiatives adopted by various multinational companies have led Coca-Cola to adopt green marketing strategy. However, it is felt that the initiatives undertaken by them have yet to impact their brand image. This paper will highlight the importance of maintaining their market positioning and careful selection of target segment which will help the company to have more impact when introducing 'green' marketing initiatives. The paper recommends initiatives like use of renewable energy, celebrity endorsements, use of social networks site and presence in various 'green' events to build on their brand image of a 'green' organization. Coca-Cola is a multinational company with majority of its products ranging from varieties of carbonated drinks, juices and water. Carbonated drinks account for a major segment of soft drink industry. Soft drink has been increasingly popular among the younger generations and is the fastest growing industry in the beverage-industry. Coca-Cola has a strong market presence in the soft drink industry and has been continuously introducing various new products to satisfy the needs of their existing customers as well as attract new customers. ... Carbonated drinks account for a major segment of soft drink industry. Soft drink has been increasingly popular among the younger generations and is the fastest growing industry in the beverage-industry. Coca-Cola has a strong market presence in the soft drink industry and has been continuously introducing various new products to satisfy the needs of their existing customers as well as attract new customers. Through acquisition of local soft drink products, they have been strategically gaining competitive edge and strong local market presence. Coca-Cola's market strategy has helped them achieve high revenue and a strong brand image. Marketing strategies including buzz marketing, viral marketing, and celebrity endorsements have helped Coca-Cola to retain its brand image as well as remain competitive in the soft drink industry. In recent past, protection and preservation of natural environment have been one of the key promotional themes of many major corporations which are highlighted through 'green marketing'. Green marketing is a term that is used for activities spanning manufacturing a product to selling that product with a minimum impact on the environment. Environmental concerns like plastic disposal, wastewater discharge and increased energy consumption are some of the targets that companies have been considering. In view of these corporate-trends, the soft drink industry with Coca-Cola leading the bandwagon changed its manufacturing, packaging and distributing practices to address the environmental concerns and projecting themselves to be partners in the novel cause. With rising global concerns, consumers are also becoming more aware of their environment. They are becoming eco-friendly by

IVe Seen the Promise Land Essay Example for Free

IVe Seen the Promise Land Essay Through understanding of his speeches and similar past leaders such as Moses and Jesus, it is clear how Dr. King established himself as the leader of the civil rights movement and his vision and strength led many to a better life filled with the freedoms that they had yearned for. The opening of this speech is inspirational yet it is also somewhat unexpected when put in the context of his other more famous works. When asked by God what age he would like to live in, he describes some of the most famous and wondrous places of all time, such as Ancient Greece or the Renaissance. Then, with a powerful swoop in his voice, he says: Strangely enough, I would turn to the Almighty, and say, ‘If you allow me to live just a few years in the second half of the 20th century, I will be happy. ’ Now thats a strange statement to make, because the world is all messed up. The nation is sick. Trouble is in the land; confusion all around. Thats a strange statement. But I know, somehow, that only when it is dark enough can you see the stars. Martin Luther King Jr. knew that the time had come to finally address the issues that had been conflicted within him as well as countless others. He states, â€Å"But now, no longer can they just talk about it. It is no longer a choice between violence and nonviolence in this world; its nonviolence or nonexistence. † He continued his speech by delivering messages from Jesus and various biblical passages to show why it is so important that they continued to be pushed forth and not remain idle. Even after their protest in Memphis they needed to keep marching forward, literally and figuratively. This speech was not only inspiring for the civil rights movements, but can also be used as an inspiration and a guideline to overcome any injustice that can be inflicted onto someone. Dr. King believed that when men and women had the mission of doing God’s will and standing up for what is right, that this would allow them to no longer fear death. Once you have conquered those who had at one point unjustly conquered you, then you are free. In addition to all the things Dr. King believed were needed to reach the â€Å"Promised Land†, the most important thing, though not directly stated by King, was the presence of an innate and inspirational leader who has a clear vision and the ability to express and correctly assert that vision onto those who want to quell injustice, along with the courage to fight against it himself. When you look at the difference between successful and also failed campaigns against injustice, the one thing that is always remembered is that in successful ones there was a leader who rallied his people. Moses was determined to lead the slaves out of Egypt and accomplished it by uniting them with his cause. Another example is Abraham Lincoln when he organized those around him and passed the Emancipation Proclamation of 1863. King Jr. embodied everything that Moses and Abraham Lincoln did for their people, and then some. Without him, the civil rights movement very well could have died down and the world would not be where it is at today. With this in mind, there are 3 key moments in Dr. King’s life that made him into the visionary who took on all the arduous tasks that were placed before him. First is the time he spent in Birmingham Jail and the letter he wrote. â€Å"Human progress†¦it comes through the tireless efforts of men willing to be coworkers with God, and without this hard work, time itself becomes an ally of the forces of social stagnation. This showed that he was willing to fight alongside his people and endure anything that they did, and that he would go to the greatest of lengths to make his point. The second and his most famous speech, â€Å"I Have a Dream†, delivered on August 28, 1963, not only sparked a fire under those who had already been involved, but additionally enlisted those who may not have had previously agreed with his beliefs or thought that change was not possible. It also gained global media attention and exposed his brilliance, showing what he truly envisioned for the future of his country. The third and final moment was his death the day after delivering his speech â€Å"I See the Promised Land†. His martyrdom was a symbol to all that things needed to, and were going to, change. From that very speech given in Memphis, he preached: Well, I dont know what will happen now. Weve got some difficult days ahead. But it really doesnt matter with me now, because Ive been to the mountaintop. And I dont mind. Like anybody, I would like to live a long life. Longevity has its place. But Im not concerned about that now. I just want to do Gods will. And Hes allowed me to go up to the mountain. And Ive looked over. And Ive seen the Promised Land. I may not get there with you. But I want you to know tonight, that we, as a people, will get to the promised land! In his speech â€Å"I’ve Been to the Mountaintop†, King delved into the current status of the civil rights movement and how he saw that the future was bright, as long as people continued to persevere in the face of adversity, and did not allow the opposition to deter them. He believed that they had come too far to let it slip away, and even without him as their leader he knows they can accomplish it. As with all other successful movements, a leader who is extremely persuasive, motivational, and is willing to do anything for what he believes in is key. For Dr. King, there were three crucial moments in his life that shaped him to become such, and they are: his prison time and letter from Birmingham Jail, his â€Å"I Have a Dream† speech, and his martyrdom. These not only made him the face and leader of the civil rights movement, but arguably the greatest and most influential leader in history. Bibliography King, Martin Luther Jr. â€Å"I’ve Been to the Mountaintop. Speech, Memphis, Tennessee, April 3, 1968. American Rhetoric. http://www. americanrhetoric. com/speeches/mlkivebeentothemountaintop. htm King, Martin Luther Jr. â€Å"Letter From Birmingham Jail. † (letter, Birmingham, Alabama, April 16, 1963. African Studies Center-University of Pennsylvania, http://www. africa. upenn. edu/Articles_Gen/Letter_Birmingham. html [ 1 ]. Martin Luther King Jr. ,  "I’ve Been to the Mountaintop† (speech, Memphis, Tennessee, April 3, 1968), American Rhetoric, http://www. mericanrhetoric. com/speeches/mlkivebeentothemountaintop. htm [ 2 ]. King Jr. , â€Å"I’ve Been to the Mountaintop† (April 3, 1968) [ 3 ]. Martin Luther King Jr. , â€Å"Letter From Birmingham Jail† (letter, Birmingham, Alabama, April 16, 1963), African Studies Center-University of Pennsylvania, http://www. africa. upenn. edu/Articles_Gen/Letter_Birmingham. html [ 4 ]. Martin Luther King Jr. , â€Å"I’ve Been to the Mountaintop† (speech, Memphis, Tennessee, April 3, 1968), American Rhetoric, http://www. americanrhetoric. com/speeches/mlkivebeentothemountaintop. htm

The Benefits and Risks of Breast Augmentation Essay -- Breast Implant

The Benefits and Risks of Breast Augmentation Every day women are bombarded with images of beautiful models with thin figures and huge round breast. In striving to achieve the ?ideal? body type women are altering their bodies; cosmetic surgery has increased enormously in the past few years. Breast augmentation alone has increased 500% since 1992. What are the benefits of having big voluptuous breasts? Do the benefits overweigh the risks? There are two main types of breast implants. One is filled with silicone gel and the other is filled with saline (sterile salt water); both of these implants have an outer silicone shell. Prior to 1991 both types of implants were approved by the FDA, but in April of 1992 silicone filled implants were restricted by the FDA to patients with needs of reconstruction, replacement of deformities, and replacement of ruptured silicone-gel filled implants that were used for augmentation. Saline filled implants are currently approved by the FDA for women 18 years old or older desiring breast augmentation and for reconstruction in women of all ages. The restriction on silicone filled implants was provoked by the concern that the leaking of silicone gel could be detrimental to the body in the case that an implant ruptured. By contrast, a saline filled implant would only release salt water in to the body. However saline filled implants are not completely risk free. An implant is a foreign object in your body thus the body can and typically does form scar tissue around it. This scar tissue can squeeze and harden the implant causing it to rupture. The tightening and squeezing is called capsular contracture and may cause hardening of the breast, rippling of the skin, and changes in breast shape... ...not scientifically proven, many health risks may arise from breast implants. Such risks include rupture of implants, loss of sensation, inability to breast feed, hardening of breast tissue, rippling of the skin, and interference in the detection of breast cancer. There are other ways to enhance a woman?s breast but in the end it is her decision as to what route she wants to take. Bibliography California or Bust. Author: Wallace, Amy. Source: Los Angeles Magazine V. no 1 (Jan 2002) P 40-45 Saline Breast Implants Stay on Market as Experts Warn about Risks. Author: Linda Bren. Source: FDA Consumer 34 no4 Jl/Ag 2000 P 9-11 Implanting Fear. Author: B. D. Daniel & Michael Weiss. Source: National Review v47 P50 O 9 1995 Breast Surgeries Experiencing High Inflation Rates. Author: Judith Messina. Source: Crain?s New York Business v18 no14 P4, 34 Ap 8-14 2002

Lucent Technologies

Case analysis on Lucent Technologies: Global Supply Chain Management By, ROOPANVI DANDU Lucent Technologies: Global Supply Chain Management Lucent technologies are a manufacturing company that was a part of American Telephone and Telegraph Corporation (AT&T) until 1996. Lucent’s main product was the 5ESS switch. The switch was worlds most reliable and widely used switching system. Prior to 1996 the Asian supply chain has not been a high priority.The demand for Asian joint ventures was easily met by the manufacturing unit in United States. The high volume of production in Oklahoma City led to low production costs. Also AT&T’s large cash flow from the phone bills had insulated its manufacturing wing from the consequences of inefficient assent management and long time delivery times. Lucent’s independence made them loose the deep pockets of AT&T.At the same time many other factors like the booming Asian marketplace, significant price erosion for telecomm unications equipment, original part resourcing and manufacturing capabilities forced then to redesign the Asian supply chain. After the redesign the results were dramatic. 82 percent of parts were sourced with Asia, which led the factory to be three times as productive, inventory days of sales fell by more than half, time difference and long distance that had inhibited responsiveness were eliminated.Also due to its intimate knowledge of product cost, the factory was able to steer many bids towards configurations in which the switch had great cost advantage leading to competitive advantage needed to win the bid. They were many factors that led to revisit the Asia supply chain strategy. Due to unprecedented growth in cellular and Internet sectors, components demand outstripped supply, and huge material shortage developed. Leading edge procurement arrangements were sorely tested and in some cases broke down.The main five problematic areas were sole –sourced component lead times more than doubled, inventories increased by about 25 percent as assemblies could not be completed, the Taiwan factory had to commit to early parts delivery to ensure availability, product shipment to costumers were jeopardized and orders were at risk due to an inability to ship on time, premium prices were required in order to obtain expedited shipments of missing parts. Also the contract manufacturers were starting to get more involved in sophisticated telecommunication electronics.The switch was reaching the mature part of its life cycle. All these external and internal factors forced to rethink about the strategy. I would recommend reevaluation of supply chain to reduce the competition. To reduce material shortage I would suggest to design new technology that uses general products, forecast the demand, use contract manufacturers where their own manufacturing assets are not so profitable, order the parts beforehand so that premium prices can be avoided for missing parts.The main l esson learned form this case study would be to reevaluate your supply chain strategy every few years to be successful and ahead of the competitors. In order to effectively balance risk and opportunity, manufacturers, distributors, and retailers need to periodically rethink their strategies. . To improve the Supply Chain network Enhanced Collaboration should be implemented. It would dramatically minimize the delays and also reduces the costs. Work with suppliers to create contingency plans. Also to make supply chain more flexible increase product component standardization.

Corporations today Essay

In the United States today there are millions of corporations in many different industries. All of them must abide by the current taxation rules and regulations that have been set by IRS and congress. The Internal Revenue Code, which was originally founded in 1939, set the foundation for the codification that we have in place today. The code arranged all Federal Tax provisions in a logical order and placed them in a separate part of the federal status. Over the years, congress has updated and amended the tax code in 1954, in 1986 Tax Reform Act, and is constantly updating the code due to its importance in assessing judicial and administrative decisions. The arrangement of the code is broken down starting with a Subtitle, broken down into chapter, subchapter, part, and then section (2). It is extremely important for Corporations today to make sure they understand the tax code so they can be aware of the benefits and consequences that may arise in daily business transactions. Asset and property transactions are a large of certain corporations day-to-day operations. Normally property and asset transactions will produce tax consequences if a gain or loss is realized. A transfer of property to a corporation in exchange for equity creates the grounds for a taxable sale and the amount to be recognized but there are exceptions to the rule (4). The code does provide exceptions to the rule and allows ways around recognizing a gain or loss upon the transfer of property to a corporation. Section 351(a) is one exception to the rule. The general rule states, â€Å"No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock in such corporation and immediately after the exchange such person or persons are in control (as defined in section 368(c)) of the corporation†, according the internal revenue code (1). The idea and principal behind the rule is based on the transfer of property and isn’t a closed transaction because a transferor has not cashed in the position in the transferred property. Instead, the person continues to own the transferred property throughout ownership of the transferee corporation stock and there has just been a change in the form of ownership. Congress believes that tax rules should not hinder firms from making business decisions, hence why section 351 was written (10). In order for section 351 to be used and applied there are 3 items that must be met for the transaction to be considered for the non- recognition treatment. The first requirement is that there must be a transfer of â€Å"property† to a corporation. It is very important that corporations understand the definition of property because in the past issues have arose. Plant, Property, Equipment, installment obligations, and unrealized receivables of cash basis are all considered as property. The main property exclusion in the code is that services are not considered as property (6)(11). Another requirement is that the transferors must receive common or preferred stock that is not qualified preferred stock of the transferee corporation. Non-qualified preferred stock is not permitted because it has similarities to debt instruments. Stock warrants and stock rights are also excluded and would be treated as boot (7)(11). The third requirement that must be met in order for a corporation to use section 351 is that once the transfer is complete, the transferors must be in control of the transferee corporation within the meaning of section 368(c). Control means that the people involved must own a minimum of 80 percent of the total combined voting power and numbers of shares of stock. The two criteria for control both must be satisfied as per Rev. Ruling 59-259. Section 351 is a mandatory transaction if a transaction meets the provisions requirements as per Gus Russell, Inc. v. Commissioner, 36 T.C. 965 (1961)(8). If and when all of the section 351(a) requirements are met, the transferor will not recognize a gain or loss on the transfer property to the corporation. During the transaction, if the transferor receives boot, section 351(b) requires them to recognize the gain (capital, long-term, or short-term) equal to the lessor of the gain that would be recognized under section 1001 if the transferor were treated as selling property transferred and the fair market value of the boot received. Under section 351(b)(2), no such loss of any realized loss to be recognized (4)(8). There are situations where once the 351(a) factors are met, a transferor will transfer stock received to someone outside of the control group, and then the requirement after might not be met. A transferor might distribute some of the control received to the shareholders after the requirement based on 351(c). This type of distribution can be taxable to both the shareholders and the distributing corporation. Section 351(c) also relates to situations where there has been a transfer of stock to a corporation in a section 355 transactions (7). Section 351(c)(2) allows shareholders to dispose of all or part of the transfers stock without preventing the corporations Section 351 transaction from satisfying the â€Å" control immediate after† requirement (4). Section 351(d) states that there are times when services, certain indebtedness, and accrued interest not treated as property as per James v. Commissioner, 53 T.C. 63 (1969); cf. Hospital Corporation of America v. Commissioner, 81 T.C. 520 (1983). An example of this would be receiving stock for legal services (11). Even though there are major benefits to meeting the requirements of section 351, one of them being the ability to permit shareholders of a corporation to defer recognition of a gain or loss on the transfer of assets to the corporation, there are also times that it will be advantageous for a corporation to avoid using Section 351 for tax planning purposes (9). A transferor might want to be able to recognize the gain if it will not negatively affect them. If a transferor is in a low tax bracket or the gain could be a beneficial capital gain that could be offset with capital losses, they might not want to use section 351. Another scenario where it could be an advantage not to use section 351 would be if the transferor wanted to allow for immediate loss recognition. There are alternatives for a transferor who would like to recognize the loss (3). Back in March of 2005, the IRS and treasury department proposed a â€Å"net value† regulation to address the application of several non-recognition provisions to the code. The idea behind the proposal was to add the concept of â€Å"exchange of net value† requirement to Sections 332, 351, and 368(6). The reason being that a â€Å"net value† is appropriate because a transfer of property in exchange for the assumption of liabilities resembles a sale and should not be afforded. For the purposes of section 351, stock would not be treated as issued property unless the fair market value of the assets of the transferor corporation exceeds the amount of its liability immediately after the transfer (5). In conclusion, corporations need to make sure that they understand the tax codes and regulations that are set in place by the internal revenue code. Section 351 is a very interesting section and should be used in tax planning with corporations that are involved with property and asset transactions will that will produce tax consequences if a gain or loss is realized (2). In order for a corporation to use the section, all three preliminary requirements must be met. Just like any code section there are advantages and disadvantages of meeting the requirements and applying the code section to a corporation. Going forward it will be interesting to see if there will be any changes or amendments in the near future based on new court rulings. Works Cited Page (1) 26 USC Treas. Reg.  § 1.351 (2) Hoffman, Raabe, Smith, and Maloney. Corporations, Partnerships, Estates and Trusts. N.p.: South-Western, 2012. Print. (3) Richardson, William M. â€Å"Opportunities and Pitfalls Under Sections 351 and 721.† Opportunities and Pitfalls Under Sections 351 and 721. Willam and Mary, n.d. Web. (4) â€Å"Internal Revenue Code Section 351.† Www.bradfordtaxinstitute.com/Endnotes/IRC_Section_351.pdf. Bradford Tax Institute, n.d. Web. (5) Silverman, and Johnson. â€Å"Assessing the Value of the Proposed â€Å"No Net Value† Regulations.† Steptoe and Johnson LLP, 6 Oct. 2006. Web. (6) Jegen. â€Å"Section F-2033 – Income Taxation Of Corporations And Shareholders – Income Tax Effects.† Www.iupui.edu/†¦Tax/F-2033-EH.C&S.Tax.Effs.Of.Incorp.Pro.pdf. N.p., n.d. Web. (7) Leong, Lisa. â€Å"Section 351.–Transfer to Corporation Controlled by Transferor.† Associate Chief Counsel, n.d. Web. (8) Wells -Hall, C. â€Å"Tax Considerations of Transfers to and Distributions from the C or S Corporation.† Mayer, Brown, Rowe and Maw LLP, n.d. Web. (9) M&A Tax Report. â€Å"Thinking the Unthinkable: Recognizing Gain on a 351 Transfer.† Panel Publishers, n.d. Web. (10) â€Å"Corporate Formation.† Ocw.mit.edu/courses/sloan-school-of†¦/15†¦/session11.pdf. N.p., n.d. (11) â€Å"Code of Federal Regulations.† Http://www.gpo.gov/fdsys/pkg/CFR-2005-title26-vol4/xml/CFR-2005-title26-vol4-sec1-351-1.xml. Title 26 – Internal Revenue. CHAPTER I, n.d. Web.

Free Essays on Speech For Condom Distribution In Schools

PERSUASION SPEECH INTRODUCTION Attention Getter: You are 15 and confronted with the very real situation of having unprotected sex with your older boyfriend. You don’t really want to do it, but you don’t want to look like a prude. You ask for a condom and your boyfriend said he thought you had it. You sigh in relief when suddenly he says, â€Å"Let’s just do it without one.† Not wanting to be branded as a prude you commence. The next day everyone is staring and you even heard someone mention the word slut. Two weeks later your pregnant and your boyfriend says it isn’t his. What’s next for you Preview: Unfortunately, situations like this happen everyday amongst our youth. It is unfortunate when a young person’s life is derailed so suddenly because of not using a condom. If only it was readily available to them. I. Does condom distribution in public schools promote sexual activity? A. Making condoms available in public schools gives students the opportunity to obtain relatively large numbers of condoms, which does not lead to increases in sexual activity but an increase in condom use among sexually active teenagers. B. Do condoms reduce the risk of pregnancies and Sexually Transmitted Diseases (STDs)? Yes! -Other than abstinence, the condom is the only effective protection against pregnancies and STDs such as the HIV virus and AIDS. C. The condom is the contraceptive of choice for anyone with any risk of exposure to STDs. -According to the National Coalition to Support Sexuality Education, â€Å"More than half of American teenagers have had sexual intercourse and face significant sexual health risks. D. Each year, over one million teenagers become pregnant, one in seven teenagers contract an STD, and one in five hundred students on college campuses are infected with HIV.† II. It is as though parents and schools have forgotten that some teenagers do not desire to be sexually ac... Free Essays on Speech For Condom Distribution In Schools Free Essays on Speech For Condom Distribution In Schools PERSUASION SPEECH INTRODUCTION Attention Getter: You are 15 and confronted with the very real situation of having unprotected sex with your older boyfriend. You don’t really want to do it, but you don’t want to look like a prude. You ask for a condom and your boyfriend said he thought you had it. You sigh in relief when suddenly he says, â€Å"Let’s just do it without one.† Not wanting to be branded as a prude you commence. The next day everyone is staring and you even heard someone mention the word slut. Two weeks later your pregnant and your boyfriend says it isn’t his. What’s next for you Preview: Unfortunately, situations like this happen everyday amongst our youth. It is unfortunate when a young person’s life is derailed so suddenly because of not using a condom. If only it was readily available to them. I. Does condom distribution in public schools promote sexual activity? A. Making condoms available in public schools gives students the opportunity to obtain relatively large numbers of condoms, which does not lead to increases in sexual activity but an increase in condom use among sexually active teenagers. B. Do condoms reduce the risk of pregnancies and Sexually Transmitted Diseases (STDs)? Yes! -Other than abstinence, the condom is the only effective protection against pregnancies and STDs such as the HIV virus and AIDS. C. The condom is the contraceptive of choice for anyone with any risk of exposure to STDs. -According to the National Coalition to Support Sexuality Education, â€Å"More than half of American teenagers have had sexual intercourse and face significant sexual health risks. D. Each year, over one million teenagers become pregnant, one in seven teenagers contract an STD, and one in five hundred students on college campuses are infected with HIV.† II. It is as though parents and schools have forgotten that some teenagers do not desire to be sexually ac...

Casca and the Assassination of Julius Caesar

Casca and the Assassination of Julius Caesar Publius Servilius Casca Longus, Roman tribune in 43 B.C., is the name of the assassin who first struck Julius Caesar on the Ides of March, in 44 B.C. The symbol to strike came when Lucius Tilius Cimber grabbed Caesars toga and pulled it from his neck. A nervous Casca then stabbed the dictator, but only managed to graze him around the neck or shoulder. Publius Servilius Casca Longus, as well as his brother who was also a Casca, were among the conspirators who killed themselves in 42 B.C. This honorably Roman manner of death came after the Battle at Philippi, in which the forces of the assassins (known as the Republicans) lost to those of Mark Antony and Octavian (Augustus Caesar). Here are some passages from ancient historians that describe the role Casca played in the assassination of Caesar and inspired Shakespeares version of the event. Suetonius 82 As he took his seat, the conspirators gathered about him as if to pay their respects, and straightway Tillius Cimber, who had assumed the lead, came nearer as though to ask something; and when Caesar with a gesture put him off to another time, Cimber caught his toga by both shoulders; then as Caesar cried, Why, this is violence! one of the Cascas stabbed him from one side just below the throat. 2 Caesar caught Cascas arm and ran it through with his stylus, but as he tried to leap to his feet, he was stopped by another wound. Plutarch   66.6 But when, after taking his seat, Caesar continued to repulse their petitions, and, as they pressed upon him with greater importunity, began to show anger towards one and another of them, Tullius seized his toga with both hands and pulled it down from his neck. This was the signal for the assault. 7 It was Casca who gave him the first blow with his dagger, in the neck, not a mortal wound, nor even a deep one, for which he was too much confused, as was natural at the beginning of a deed of great daring; so that Caesar turned about, grasped the knife, and held it fast. At almost the same instant both cried out, the smitten man in Latin: Accursed Casca, what does thou? and the smiter, in Greek, to his brother: Brother, help! Although in Plutarchs version, Casca is fluent in Greek and reverts to it in a time of stress, Casca, well known from his appearance in Shakespeares Julius Caesar, says (in Act I. Scene 2) but, for mine own part, it was Greek to me. The context is that Casca is describing a speech the orator Cicero had delivered. Nicolaus of Damascus First Servilius Casca stabbed him on the left shoulder a little above the collar bone, at which he had aimed but missed through nervousness. Caesar sprang up to defend himself against him, and Casca called to his brother, speaking in Greek in his excitement. The latter obeyed him and drove his sword into Caesars side.

Teens and young adults covet certain brand-name clothing because they Essay

Teens and young adults covet certain brand-name clothing because they believe it promotes a particular image - Essay Example The brand image is a key factor that determines the success in marketing a brand. The image helps products associated with a particular brand to stand out from competing products. A good brand creates a connection with the customer as the sole total solution to the customer’s wants. It positions itself as being the consumer’s first choice. This essay will outline the role of companies and their consumers in branding. By means of examples, it will seek to establish who drives a brand image. Company role in branding Brands like Coca Cola, Gillette, Pepsi and Adidas are successful all over the world. This success and positive reception by the consumers can be attributed to quite a number of roles played by the companies. Strategic marketing, with an objective and a target audience is essential in developing a positive brand image. A key example is Adidas’ association with sports. Adidas has over the years sponsored sports competitions such as the Adidas Championship Football and hence increased its brand’s visibility. Adidas also place big sized shoes at public places. These Adidas branded shoes increase the company’s visibility and hence a stronger brand image. A simple slogan and company symbol are also essential in creating a permanent association to the brand by the consumer. Symbols such as Adidas’ three blue stripes and Nike’s tick are easily recognizable. These two symbols are associated with sports in the eyes of the consumer (Philip 2006). Building a strong brand image also entails endorsements and association with the right persons. Association with well known, successful and trusted personalities increases the chances of a brand having an edge over its competitors. Association with well known persons may give the customer a sense of security on a product and a feeling of attachment to the star. This is especially true when the consumer is a fan of the endorser. Such endorsements come mostly from sports pe rsonalities, such as Jordan’s endorsement for Nike. David Beckham and Zinadine Zidane, two legendary football stars remind one of Adidas. Along with these roles, manufacturing quality products that satisfy consumers’ needs, having a good public reputation as a company and delivering promises on a product helps create a strong brand image (Philip 2006). The brand name Adidas is easy to recall. It stands out from competitors’ names and the logo is easily noticeable. This creates a distinct identity hence image of Adidas on consumers. Adidas has dedicated resources to aid in optimization of its products so as to be able to deliver the best sportswear and equipment a sportsperson can access. This has led to production of quality products and hence reinforced Adidas’ brand image in sports. Adidas CEO, Adi Dassler ensures personal presence at important sports functions thereby creating a connection between him and consumers. This earns Adidas consumer loyalty a nd more attachment to the brand (Aaker & Joachimsthaler 2006) Consumers’ role in branding The consumer’s role in branding cannot pass un-noticed by companies. Consumers have needs and expectations on a product. They tend to choose the product which meets their needs and fulfils their expectations. With online forums and social networking sites, consumers can discuss and rate various brands of a product. The shared opinions form an image of the respective brands to new consumers. This image governs the new consumers’

APA Assignment Essay Example | Topics and Well Written Essays - 250 words - 1

APA Assignment - Essay Example gn trail† (2012, p.1).   The campaigns in America shocked even the players themselves with Obama decrying the negative onslaughts by Romney, who kept insisting on the significance of elevating the debate. When American voters were asked to comment on their take on the negative ads, their views were divided. The interview by ABC news showed that some voters argued that negativity can not be avoided because it works in politics. Others thought that while the campaigns are awash with negativity, aimed at persuading them, they hated this daylight bashing on televisions. One of the interviewees from Orlando, Julie Petosa, was concerned about the escalating tone and resigned â€Å"I don’t know how we’re going to live through three more months of it† (2012, p.1). An analysis by Kantar Media/CMAG data analyzed that three quarters of the $332 million channeled on TV advertising went towards negative ads. Many voters reasoned that although negative attacks vary in intensity and they wished they could avoid listening to them so as to maintain positive