The Hunters: Moonsong Chapter Thirty-Two

Twilight shone in the window, iluminating a long area of Elena's bed. Meredith had thrashed around for some time, however now Elena could hear her consistent relaxing. It was acceptable that Meredith was dozing. She was debilitating herself: turning out to be continually, watch ing consistently, ensuring al her weapons were in prime condition, wild with dissatisfaction that they couldn't locate any strong intimations concerning the kil er's character. In any case, it was forlorn being the just one alert. Elena extended her legs under the sheets and flipped over her pil ow to lay her head on the cooler side. Branches tapped against the window, and Elena squirmed her shoulders against the sleeping cushion, attempting to quiet her bustling psyche. She wished Bonnie would return home. The tapping on the window came back once more, on the other hand, sharp authoritative raps. Gradually, it unfolded on Elena, somewhat late, that there weren't any trees whose branches contacted that window. Heart beating, she stayed up with a heave. Eyes pitch dark looked in the window, skin as pale as the evening glow. It took Elena's cerebrum a moment to begin working once more, however then she was up and opening the window. He was so speedy and agile that when she shut the window and pivoted, Damon was situated on her bed, reclining on his elbows and looking all out y calm. â€Å"Some vampire tracker she is,† he said cool y, investigating at Meredith as she made a delicate whuffling sound into her pil ow. His look, however, was practically loving. â€Å"That's not fair,† Elena said. â€Å"She's exhausted.† â€Å"Someday her life may rely upon her remaining alarm in any event, when she's exhausted,† Damon said distinctly. â€Å"Okay, yet today isn't that day,† Elena said. â€Å"Leave Meredith alone and tel me what you've gotten some answers concerning Zander.† Sitting down with folded legs on the bed close to him, she inclined forward to give Damon her ful consideration. Damon grasped her hand, gradually entwining his fingers with hers. â€Å"I haven't got the hang of anything definite,† he stated, â€Å"but I have suspicions.† â€Å"What do you mean?† Elena stated, occupied. Damon was stroking her arm delicately with his other hand, plume contacts, and she understood he was watching her intently, holding on to check whether she would question. Deep down, she shrugged a bit. What did it make a difference, after al ? Stefan had left her; there was no explanation currently to drive Damon away. She looked over at Meredith, yet the dull haired young lady was stil profoundly snoozing. Damon's dull eyes sparkled in the evening glow. He appeared to detect what she was thinking, since he inclined nearer to her on the bed, pul ing her cozily against him. â€Å"I need to research a little more,† Damon said. â€Å"There's certainly something off about him and those young men he goes around with. They're unreasonably quick, for a certain something. However, I don't believe Bonnie's in any prompt danger.† Elena hardened in his arms. â€Å"What verification do you have of that?† she inquired. â€Å"And it's not simply Bonnie. On the off chance that anybody's at serious risk, they must be our top priority.† â€Å"I'l watch them, don't worry.† He laughed, a dry, cozy sound. â€Å"He and Bonnie are positively drawing near. She appears besotted.† Elena curved away from his cautious hands, feeling on edge. â€Å"If he could be hazardous, if there's anything off about him the manner in which you state, we need to caution her about him. We can't simply sit by watching and hanging tight for him to accomplish something incorrectly. By at that point, it may be too late.† Damon pul ed her back to him, his hand level and consistent against her side. â€Å"You effectively had a go at notice Bonnie, and that didn't work, did it? For what reason would she hear you out since she's invested more energy with him, holding with him, and nothing awful's happened to her?† He shook his head. â€Å"It won't work, princess.† â€Å"I simply wish we could do something,† Elena said hopelessly. â€Å"If I had gotten a gander at the bodies,† Damon said keen y, â€Å"I may have a greater amount of a thought of what could be behind this. I guess breaking into the funeral home is out of the question?† Elena thought about this. â€Å"I think they've likely discharged the bodies by now,† she said far fetched y, â€Å"and I don't know where they'd take them next. Wait!† She sat upright. â€Å"The grounds security office would have something, wouldn't they? Records, or possibly photos of Christopher's and Samantha's bodies? The grounds officials were al over the wrongdoing scenes before the police got there.† â€Å"We can look at it tomorrow, certainly,† Damon said easygoing y. â€Å"If it wil cause you to feel better.† His voice and articulation were practically impartial, provokingly in this way, and indeed, Elena felt the odd blend of want and aggravation that Damon frequently started in her. She needed to push him away and pul him closer simultaneously. She had nearly settled on pushing him away when he went to glance her ful in the face. â€Å"My poor Elena,† he said in a calming mumble, his eyes glimmering in the twilight. He ran a delicate hand up her arm, shoulder, and neck, stopping tenderly against her facial structure. â€Å"You can't escape from the dull animals, can you, Elena? Regardless of how you attempt. Go to another spot, locate another monster.† He stroked her face with one finger. His words were practically deriding, yet his voice was delicate and his eyes shone with feeling. Elena squeezed her cheek against his hand. Damon was exquisite and sharp, and something in him addressed the dim, mystery part of her. She was unable to deny that she was attracted to him †that she'd generally been attracted to him, in any event, when they initially met and he terrified her. Also, Elena had cherished him since that winter night when she arose as a vampire and he thought about her, secured her, and encouraged her what she had to know. Stefan had left her. There was no motivation behind why she shouldn't do this. â€Å"I would prefer consistently not to escape from the dull animals, Damon,† she said. He was quiet for a second, his hand stroking her cheek automatical y, and afterward he kissed her. His lips resembled cool silk against hers, and Elena felt as though she had been meandering for quite a long time in a desert and had last y been given a virus drink of water. She kissed him harder, relinquishing his hand to twine her fingers through his delicate hair. Pul ing ceaselessly from her mouth, Damon kissed her neck delicately, hanging tight for consent. Elena dropped her head back to give him better access. She heard Damon's breath murmur through his teeth, and he investigated her eyes for a second, his face delicate and more open than she'd at any point seen it, before he brought down his face to her neck once more. The twin wasp stings of his teeth hurt for a second, and afterward she was sliding through murkiness, fol owing a lace of throbbing joy that drove her as the night progressed, drove her to Damon. She felt his delight and miracle at having her in his arms without blame, without hold. Consequently she let him feel her bliss in him and her disarray over needing him and stil adoring Stefan, her agony at Stefan's nonappearance. There was no blame, not presently, yet there was a colossal Stefan-formed opening in her heart, and she let Damon see it. It's good, Elena, she felt from him, not exactly in words, however in an unshakable happiness, similar to the murmur of a feline. All I need is this.

Galatea and the Swing paintings Essay Example | Topics and Well Written Essays - 500 words

Galatea and the Swing artistic creations - Essay Example The article Galatea and the Swing artworks breaks down the compositions of Raphael Santi, Galatea and the Swing. Raphael Santi is one of the most remarkable delegates of High Renaissance workmanship style. He is viewed as the one of the most talented painters and engineers on the planet. The endowment of Italian painter was perceived by his counterparts, yet in addition in the following hundreds of years. As indicated by specialists, this painter is an outright expert in the zone of old style workmanship and the most acclaimed picture exhibitions attempt to get his artistic creations. It is basic to think about the fresco of Raphael Galatea. It was made in 1512 and speaks to a piece of divider painting of the manor, which had a place with perhaps the most extravagant man of that time. In the event that to take a gander at the canvas, it is conceivable to see that it is a commonplace delegate of high Renaissance workmanship. â€Å"It is maybe no mishap that the factuality of the Ital ian Renaissance has been most energetically addressed by the individuals who are not obliged to take an expert enthusiasm for the tasteful parts of civilizationâ€historians of monetary and social turns of events, political and strict circumstances, and, most especially, characteristic scienceâ€but just incredibly by understudies of writing and scarcely ever by students of history of Art†.The fundamental distinctive highlights of High Renaissance were extolling human body and the revival of classical times goals (Reynolds and Wilson 15). Galatea depended on the Ancient Greek fantasy about the burglary of Galatea. The fresco shows the lovely Galatea.

Reduce Stress by Surrounding Yourself With Positive Energy

Reduce Stress by Surrounding Yourself With Positive Energy Spirituality Print Reducing Stress With Positive Energy By Elizabeth Scott, MS twitter Elizabeth Scott, MS, is a wellness coach specializing in stress management and quality of life, and the author of 8 Keys to Stress Management. Learn about our editorial policy Elizabeth Scott, MS Updated on February 13, 2020 Cavan Images/Iconica/Getty Images More in Self-Improvement Spirituality Happiness Meditation Stress Management Holistic Health Inspiration Brain Health Technology Relationships View All Negative self-talkâ€"the tendency to interpret things in the world in a pessimistic way and have a self-limiting inner voiceâ€"can create significant stress in your life, and exacerbate the stressful situations you already face. So developing more positive self-talk is an important way to reduce stress. You can help yourself maintain a positive frame of mind by surrounding yourself with positive energy in your life. Effects of Negativity Negative self-talk and negative energy can have consequences that may not be obvious and even extend to those you come in contact with. Some of the more insidious effects of negative self-talk are: Increased perception of stress: When your inner dialogue is negative, it can actually exacerbate your perception of what you face, making something that may merely be annoying feel unmanageable, or something thats semi-stressful feel like a nightmare. When the language in your inner dialogue is more negative, your experience becomes more negative too. Pessimistic thinking: When your inner voice is more negative, your whole thought process can be more negative as well. This becomes a habit and eventually colors the whole way you see the world and your place in it. Self-limitation: When you see things in a more negative way, youre less likely to seek out, or even recognize, opportunities that come across your path. This is common in those who are more pessimistic, and it can lead to less success in a variety of situations. How to Create Positive Energy To transform your self-talk and your mood from negative to positive, its important to surround yourself with positive energy, feelings, and people. You can do that with: Uplifting Music Listening to music that has a soothing melody and an uplifting message can help you develop positive self-talk. Have you ever had song lyrics stuck in your head for a few hours or days? If those lyrics are positive and inspirational, they make a much better mental soundtrack than a running stream of complaints, criticisms or self-limiting thoughts, or depressing or sad lyrics. Plus, there are other benefits to music for stress relief. Inspirational Books Books on strength, personal power, enlightenment, or self-help can be good resources to help you change your outlook and the things you say to yourself. Rather than triggering habitual self-defeating thoughts, you can find yourself thinking of new can-do concepts when times get tough. For shifting your paradigm, try Gary Zukav’s The Heart of the Soul, or Sarah Ban Breathnach’s classic Simple Abundance.  You can also read books on general or specific aspects of stress management to change your whole relationship with stress.   Positive People One of the most important ways to get (and keep) positive energy in your life is with the company you keep. Do your friends lift you up, or bring you down? Are they critical, or complimentary? Positive friendships provide support when you’re down, fun when you’re up, and wisdom when you’re lost. Good friends can inspire you to reach greater heights, and see your strengths even when you don’t. Pay attention to how your friends make you feel, and if they’re less than supportive, start putting your energy and time toward people who are better suited to be your friend. Practice Affirmations Positive affirmations can subtly but pervasively change your self-talk from negative to positive. If you see things more in terms of possibilities rather than limitationsâ€"as what can  be done rather than as what cant, and begin to focus more on solutions than on problems, and this can lower your stress levels by helping you feel more in control.   How to Use Positive Affirmations for Stress Relief The Loving-Kindness Meditation This type of meditation is not only simple to practice, but can increase your feelings of compassion, your capacity for forgiveness, and your sense of connection with others. It also can increase your self-acceptance, which can relieve stress in itself. This activity also brings general benefits of meditation, so its definitely worth doing. It involves focusing positive feelings first toward yourself, then expanding them to those you care about the most, then friends and acquaintances, then those in your community, your country, and around the world to an ever-expanding circle of people.   Reframed Thoughts If you spend time thinking about proactive things you can do to solve problems, youll feel less stressed than if you spend time in rumination, focusing on the negative feelings and past experiences.  If you find yourself focusing mostly on the negative, gently bring your mind to whats good in your life, or at least on what can be done to move past these stressful situations.   Focusing on creating a more positive inner life can help you to feel more positive energy all around you. Maintaining a gratitude journal is another effective strategy for this. You bring positive energy to yourself by reflecting on everything thats great in your life each day, and you then have a nice record to read over later when you need an emotional pick-me-up. Exactly How Your Good Mood Can Combat Stress

Euthanasia Should Be Performed By Medical Professionals...

Although, euthanasia was widely discussed in the eighteenth century (the era of enlightenment), this controversial topic only gained national publicity in the year 1915 when Dr. Haiselden refused to perform a lifesaving surgery on a deformed child, leading to the child’s death (Doug, 2013). The morality of Dr. Haiselden’s action became scrutinized, as America asked, Is it moral for someone to let another die through actions or lack thereof. There are differences of opinion concerning the morality of euthanasia; however, I conclude that physician-assisted suicide of the terminally ill is morally acceptable because not only is it permissible to kill terminally ill patients but also the goals of medicine recommend euthanasia. To be able to†¦show more content†¦This argument concerns euthanasia going against the Hippocratic Oath. Some may make claims against using the Hippocratic Oath as evidence supporting euthanasia. They may argue that the Hippocratic Oath is a fifth-century idealistic oath that was developed in a time much different from ours. Certain concepts of the oath which are obsolete, such as doctors living their lives in partnership with those who taught them the â€Å"art† or denying financial gain when educating another practitioner, may be highlighted in an attempt to make arguments using the Hippocratic oath appear weak. On the other hand, others may contradict this view by stating that although it may have its limitations in the contemporary world, the Hippocratic Oath has been timeless in motivating physicians to provide better care to patients. Thus, it is incoherent for the fundamental aspect of the Hippocratic Oath, do not harm, to be eliminated. The Hippocratic Oath ar gument above highlights the controversy over euthanasia. It also suggests that arguing for the pros and cons may not be the best way to determine if euthanasia should be permitted since it is substantially opinionated. The most appropriate approach will be to determine the morality of euthanasia and this inspection will prove if physician-assisted euthanasia should be permitted or not. The morality of physician-assisted euthanasia buckles down to the â€Å"different ideas that people have aboutShow MoreRelatedShould Euthanasia Be Legal? Essay1449 Words   |  6 Pages Euthanasia: The Right to Die Euthanasia is a concept that has been around for a very long time. It has been practiced since ancient Greece. We all have different opinions towards it; some of us might be for it and others against it. In most parts of the world Euthanasia is illegal. Many countries have denied the right to euthanasia, but is that fair and ethical? It is the painless killing of a patient’s agony from an incurable and painful disease. Euthanasia should be legal. SomeoneRead MoreThe Ethics Of Non Voluntary Active Euthanasia1050 Words   |  5 Pagesof non-voluntary active euthanasia is not such a disaster, as euthanasia itself. The problem that comes into consideration is when and why it should be used. When euthanasia is non-voluntary and active, such as on a patient with dementia, the ethical decision comes into play if there are episodes of clarity and the patient has or has not mentioned what they want to do at the end of life situations. Principles of deontology suggest duty and obl igation. A medical professional in such situations haveRead MoreEuthanasia1541 Words   |  7 PagesLegalizing Euthanasia 1 Euthanasia is defined as â€Å"the act or practice of killing or permitting the death of hopelessly sick or injured individuals in a relatively painless way for reasons of mercy†. (Unknown, 2012) Euthanasia ends the individuals’ life by either lethal injection or the suspension of medical treatment. Euthanasia is not legalized in many places. 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It is controversial because, some may thing it is immoral and some may think it is against their religious values. But, the fact is, the person who suffers with pain knows the pain better than anybody. It is the person’s decision to make. Euthanasia should be legalized with the involvements of legal documentsRead MoreShould Euthan asia Be Legal?1656 Words   |  7 Pagesto Merriam-Webster’s dictionary, euthanasia is the act or practice of killing someone who is very sick or injured in order to prevent any more suffering (merriam-webster.com); also known as â€Å"mercy killing.† There are three classifications of euthanasia: voluntary euthanasia is performed with the patient s consent; non-voluntary euthanasia is where the patient is unable to give their informed consent like child euthanasia; and involuntary euthanasia is performed on a patient against their will (NHSRead MoreEuthanasia 1044 Words   |  5 Pages Science Paper: Euthanasia An 80-year-old man is rushed to the hospital after complaining of acute pain occurring in his abdomen and back. The patient has a yellow disfigured color suggesting the possibility of jaundice. Doctors discover through premature reports that the 80-year-old man is also suffering from Alzheimer’s disease. After being hospitalized for several days, the family is told that the patient has terminal pancreatic cancer; one of the most painful types of cancer. They are toldRead MoreEuthanasia Is The Termination Of Life At A Patients883 Words   |  4 PagesEuthanasia is the termination of life at a patients request and is performed by a doctor (G. van Tol, Rietjens, van der Heide, 2012, p. 296) and is often confused with physician assisted suicide (PAS), which is where a physician prescribes a lethal dose of medication for the patient to take in their own time (Pereira, 2011, p. e38). The debate surrounding euthanasia is a long and tiresome one with no foreseeable end. Currently, e uthanasia is legal in three countries and four US states and PAS isRead MoreEuthanasia And Passive And Active Euthanasia1335 Words   |  6 PagesEuthanasia, with a Greek origin meaning â€Å"good death† or â€Å"easy death,† has been a controversial topic for a fairly long time. In more lexical terms, euthanasia is known as the act of ending a life due to an incurable disease or a suffering that one should not bear. In this paper, I will be providing an in depth look of what passive and active euthanasia is. The lexical distinction between passive and euthanasia is one actively killing another, and the other being the act of allowing one to die. IRead MoreWhat Actually Is Physician Assisted Suicide?1390 Words   |  6 Pagesthey are no longer capable of making medical choices. These interpretations are largely defined by their morals, and the understanding of their ethics, individual attitudes, and their religious views and cultural values. This argument leaves a gr eat deal of life ending treatments up to individual interpretation. PAS is illegal in some states in the United States but passive euthanasia or the right to refuse medical treatment, including life-sustaining medical treatment, is well-established in the

Erikson s Theory, Vygotzy, And Piaget s Model - 1583 Words

Developmental Journal From Psychology we learn there are basic theories on why we are the way we are as adults. As a human being we learn early as a child what is right from wrong, however we do not learn these actions on our own. Outside forces such as our parents, experiences and other people who have influences our train of thought in our life. The three developmental theories that will be explained are Erikson’s theory, Vygotzy’s theory, and Piaget’s model. All of these theories explain the process in which a human being adapts to the world from an infant to an elder adult. Each one of these men studied the behaviors of people throughout their life thus being able to conduct and carry out the results for each of their theories. The development theories are based on changes that happen over a course of time when the person is alive. These three Psychologist define this development as a series of stages. A stage is a period in development in which people show t ypical behavioral patterns and establish specific capacities. A theory sparked a fuse in Piaget;s, Vygotzy’s, and Erikson’s mind called the developmental theory. The developmental theory is a collective vision of theories about how desirable change in society is best achieved. These three men sought out to explain how the development of a human is explained and draw on a variety of social science disciplines and approaches to their theories. First, is Erikson’s theory of development which says that there are

What a Brother Knows Essay Free Essays

The Things a Brother Knows Essay There are many relationships throughout the book The Things a Brother Knows by Dana Reinhardt. Levi’s relationships vary throughout the book. Levi’s main relationships are with Boaz, Perl and Zim, along with Christina. We will write a custom essay sample on What a Brother Knows Essay or any similar topic only for you Order Now Levi’s relationship with his brother Boaz seems rocky. There are quite a few ups and downs. When Boaz first arrives home, Boaz would not come out of his room. Levi could somewhat relate to how Boaz was feeling. Levi ended up letting Boaz use his laptop. Everything was going fine until Boaz found out that Levi was looking through his history. Later when Boaz finally leaves for his trip Levi gets worried about him and is curious on where he is going. A few days later Levi goes looking for him. Levi has a strong relationship with his two best friends Pearl and Zim. Pearl and Zim are both jealous of each other, because they both want to be Levi’s best friend. Yet Levi tries to treat them equal. Zim seems to always be there when Levi needs to talk about Boaz. When Levi told Zim that Boaz was lying about going hiking, Zim always tried to make positive comments. Pearl is also a supportive friend. On the trip to find Boaz Levi did not want to spend his money on a hotel because, he wanted his money to last him the whole trip, so Pearl ended up paying for the hotel. Levi has a somewhat close relationship with his brothers ex girlfriend Christina. Ever since Levi was younger he thought that Christina was good looking with a nice personality. When Boaz arrived home Christina had come to visit him. While she was waiting to talk to Boaz Christina and Levi had a close conversation. Later Levi ended up dreaming about Christina. Levi has many relationships in the book What a Brother Knows. Some of the relationships are good, but some of the relationships are rocky at times. Throughout the rest of the book I am sure most of Levi’s relationships with his brother Boaz, his friends Pearl and Zim, along with Boaz’s ex girlfriend Christina will become stronger. How to cite What a Brother Knows Essay, Essay examples

Marketing Management Tertiary Education Standards Agency

Question: Discuss about the Marketing Management for Tertiary Education Standards Agency. Answer: Introduction: Sydney University is one of the oldest universities in Australia that provide enhanced learning experiences to the domestic and international students. The Sydney University has been established in 1850 and the total endowment of the university is A$1.8 billion as of 2013. The Sydney University in Australia provided enhanced learning opportunities to the students. The higher education system in Australia is made up of different universities and other higher educational institutions. Universities in Australia facilitate to enhance the qualification framework in an effective manner. The national regulator for the higher education sector is the Tertiary Education Standards Agency (TESA) (Devlin 2013). Sydney University accumulates their majority of the public funding from the Australian government (The University of Sydney 2016). The Australian government facilitates to enhance the education system in Universities by providing adequate funds. It is under the Higher Education Support Act 2003(Norton 2012). Sydney University in Australia provides nationally recognized qualifications including Diplomas, Associate Degrees, Advanced Diplomas, Bachelor Honors Degrees, Bachelor Degrees, Graduate Certificates, Graduate Diplomas Doctoral Degrees, and Masters Degrees (Amaral, Jones and Karseth 2013). Sydney University provides an essential contribution creating adiverse andsustainable economy with opportunities for better jobs. It can be identified that the Australian universities are internationally recognized for their superior quality research and teaching process. Moreover, the Australian universities have a diverse international character in both their outlook and student profile. It has been published in a recent report that Sydney University possesses around 33,505 undergraduates and 19,284 post-graduate (Bennett et al. 2012). There are some competitors of Sydney university including the Australian national university, Australian catholic university, Bond university, Central Queensland university. The Sydney University engages a huge number of domestic and international students in the society. A wide range of the The Sydney University Australia is the worlds third most significant destination for the international tertiary students. In this particular segment, Australia has left the United States and the United Kingdom. The huge engagement of the international students has influenced the Australian government to contribute adequate funds to universities. Moreover, the enhanced and modernized education system in Australian Universities attracts a huge number of international students for obtaining such higher educational course. The education industry generates around $15 billion annually (Arnove, Torres and Franz 2012). Although the government has been providing adequate funds for upholding the higher education system, Sydney University recommends some steps to the government in order to improve the entire system in an effective manner. As per the recommendation, the Australian government should maintain the income-contingent HELP loans for lower-middle class students. Proper equity programs would facilitate them in enhancing the higher education system in Universities. The enhancement of the stock of affordable student housing would contribute students selecting Australian universities. In this context, the researcher provides a brief overview on education system of Sydney University. Moreover, the researcher focuses on the overall education industry in order to investigate the research topic in an effective manner. Market segmentation: A market segment is an important aspect of the higher education as the industry has been growing in an effective manner. For segmenting the higher educational market, the industry needs to evaluate the factors influencing educational organizations such as University, college, and another institute. Although the Australian universities have segmented their market according to the social cultures, they may segment the market based on the students division. The market segmentation includes geographic, demographic and psychographic, etc. The market segmentation may be conducted based on the six major students segments including aspiring academics, coming of age, career starter, career accelerator, industry switcher, and academic wanderer(Stromquist and Monkman 2014). Figure 4: Student segment (Source: Gikas and Grant 2013) In this context, the sydney university implements several strategies in order to engage a huge number of students in the university. Sydney university has been targeting the domestic and international students through its wide range of courses. On the other hand, sydney university targets the traditional and non-traditional students. In the Australian market, students are often influenced by the demographic factors. On the other hand, the social culture facilitates students to engage with the university for acquiring a higher degree. However, the Sydney university can segment their higher educational market as follows: Investigating Students prospective The location of students Analyze the culture engaging students The future objective of the students and, The requirement of students The Sydney University mainly targets the international students as they provide a huge donation to the university as a course fees. On the other hand, the Sydney University has been focusing on the international students market, as they collect a huge amount of revenue from students from China, India, South Korea and Vietnam. The government support in higher education segment is remarkable. Others organizations also provide adequate support to the Higher Education sector. The following diagram shows the revenue proportion in higher education. In recent years, the Sydney University has been focusing on the mature students group as mature group has been increasing in the university. Career accelerator and industry switcher are two most important segments of the students. It engages most of the non-traditional students. In these days, more mature people come to the University for achieving higher degrees (Gikas and Grant 2013). Hence, the mature student group is one of the major sets of students that enhance the growth of the industry in an effective manner. It has been seen that mature student group has been expanding in the market in recent years. The Sydney University needs to improvise the higher educational framework in order to engage a huge number of students in the industry (Stromquist and Monkman 2014). Figure 5: Higher education revenue proportion by source (Source: Gikas and Grant 2013) Sydney University segments the market depending on some factors including social, cultural, political, economical and demographical factors. Although the political structure of the country influences the education industry in an efficient manner, they need to restructure or improvise the system in order experience the profitable outcome in the business (Seale 2013). Moreover, the government and other industry have determined to provide all sorts of facilities to the local universities for strengthening the higher educational framework in an appropriate manner. Customers behavior in different segment: Sydney University considers the demograhic factors for identifying students behaviour in an effective manner. Demographic factors include age, culture, sex, etc. the mix Australian culture facilitates the organization to engage adequate students in the society (Chambers and Burkhardt 2015). Therefore, Sydney University considers the demographic factors to enhance its business profitability in an effective manner. In the demographic segment, the university experiences a huge engagement of mature students in the industry. The mature students group is growing in the industry in an effective manner. Consequently, the organization has been focusing on developing the infrastructure of the business in order to facilitate mature students group acquiring a higher educational degree (Cowen 2012). Sydney University considers the geographic location as the major factor for defining students behaviour. The geographic location of the organization influences the students for acquiring the higher educational degrees. In the different geographical arena, the culture of the students differs. There are total 37 public universities in Australia. Most of them are placed in the urban areas (Gikas and Grant 2013). Consequently, students engagement is enhanced in the particular universities. Hence, it can be assessed that the geographical location is a major aspect for Sydney Universitys business, as it attracts most of the domestic and international students in the society. As per the management of Sydney University, Students of urban areas in Australia have been focusing on the postgraduates and graduates degree. Moreover, these students often depend on the advanced educational system. For example, the importance of the web-based learning has been increasing its popularity in the society, as it is a time-saving process (Norton 2012). On the other hand, the technological advancement has been enhancing the educational system in an effective manner. The international students try to identify the cost-effective education system in order to obtain a higher degree. Although the Australian government has announced several policies for the international students regarding the course study and course fees, they need to develop the legislations and policies to restructure the educational framework for the international students (Trede, Macklin and Bridges 2012). Hence, the government needs to implement the improvised course fees for engaging a huge number of international students in the business. By analyzing the education market, it can be assessed that the Australian universities differ in size, as the enrollments range is from 2000 to more than 40000 students(Gibb Haskins and Robertson 2012). Maximum numbers of universities are located in the major cities. However, others are located in the smaller regional centers. Hence, these distinct geographical locations allow students to behave in a separate way. The urban students are more of an educational oriented, whereas rural Australian students do not show adequate interest for achieving higher educational degrees from the universities. Marketing mix: Product: As per the management of the Sydney University, the higher educational systems are intangible, variable and perishable. Consequently, it faces several challenges in the business. The majority of the education services are the combination of tangible and intangible elements. Nowadays, Australian education market focuses on enhancing the business opportunity by implementing several educational policies. In this context, the students characteristics indicate the individual components are facilitating the business in an effective manner. Price: The Sydney University engages several scholarship programs including undergraduate scholarships, postgraduate scholarship, research scholarships, and honors scholarship. Different scholarship program facilitates the Sydney University to engage a huge number of domestic and international students. In the Sydney university, the course fees for full-timeundergraduates is around AU$3,300 and the living expenses for the urban campuses are approximately AU$10,000 to AU$12,000. On the other hand, the international students have to pay AU$10,000 to AU$12,500 per year for general graduation course (Amaral, Jones and Karseth 2013). However, universities in Australia provide adequate opportunity to domestic and international students for achieving a higher educational degree. Moreover, they have engaged the scholarship system in order to facilitate brilliant students in the society. Figure 6: Pricing Outcome (Source: Devlin 2013) Promotion: Sydney University has been promoting their business in the international market through several advertising platforms including printing media, digital media and social media Promotion is another major instrument of marketing mix strategy. Sydney University would engage Australian television media for promoting services in the domestic market. On the other hand, the social media will allow them to advertise across the world. Through the involvement of several promotional activities, the educational industry in Australia can enhance its effectiveness in the global platform. Universities have already focused on the advertisement of their educational framework in order to enhance it a business opportunity in the global market (Nightingale and O'Neil 2012). The educational sector involves several promotional medium including social media, printing media, and digital media. Place: The domestic and international students select the Sydney university due to its wide range of study courses. Moreover, the university has several policies for students depending on their social and economical background. Most of the universities are located in the cities in Australia. Therefore, it targets both domestic and international students. On the other hand, the Australian government focuses on developing universities in rural areas in order to engage a huge number of domestic students or the citizen of Australia. Most of the time, the international student targets to be admitted in the urban universities, as students easily obtain facilities including accommodation, foods and enhanced communication services in cities. It has been seen that the government collects a huge amount of revenue from universities located in the urban areas. Figure 7: Marketing Mix (4Ps) (Source:Gibb, Haskins and Robertson 2012) Market description: Sydney University is a public university established in 1850. The chancellor of the university is Belinda Hutchinson and the vice chancellor is Michael Spence. The university consists to 5350 administrative staffs. Sydney University includes 52,789 students as of 2014. Undergraduate and graduate students are 33,505 and 19,284 respectively (The University of Sydney 2016). By analyzing the educational report, it can be assessed that nationality mix of Australia facilitates to enhance the market of the Sydney University. Most of the international students belong to China, India, Vietnam, and South Korea. These are the four major exporters in the Sydney Universitys educational market (Nightingale and O'Neil 2012). Many business analysts have agreed with the fact that the international students have facilitated the Sydney Universitys higher educational system to enhance its framework in an appropriate manner. Through the involvement of placing the international students in Sydney Universi ty, the Australian government earns a huge amount of revenue from the Sydney University. As discussed previously, the higher education market of Australia is placed in the fourth place. At present, there are 40 universities in Australia. Among 40 universities, 37 are public, and 3 are the private. The oldest university in Australia is Sydney University, started in 1850(Gibb, Haskins and Robertson 2012). As per the preliminary report, the Australian Bureau of Statistics (ABS) shows that international education has exported a record high of AUS$18.1 billion (US$13.14 billion) for the 2014-15 fiscal years(Krause et al. 2012). Hence, the particular data indicates an increment of 14.2% on the AUS$ 15.9 billion recorded on 2013. There were 198,347 commencements in higher education. It indicates that the students begin studies in Australia as of YTD June 2015. It indicates a growth of 7.2 % over the same period of 2014(Jones et al. 2012). Figure 1: International Student Commencement by Sector, 2012-2015 (Source:Trede, Macklin and Bridges 2012) By analyzing the government data, it can be assessed that the country surpassed its previous record of 2010. The students related revenue have been calculatedas AUS$17 billion, which indicates the solid gain over the previous high of AUS$16.1 billion from 2010(Tight 2012). Figure 2: Export income from education services, 2010-2014 (Source:Hazelkorn 2015) The latest figures facilitate Australia to hold the position of third largest education exporter in the world after UK and US (Norton 2012). The government and other industries have shown clear determination strengthening its position as the major international study destination across the world. Market environment: By analyzing the market environment of the higher education sector, it can be assessed that the micro and macro environmental factors influence the education system in an effective manner. These environmental factors influence the decisions taken when creating a strategic marketing strategy. The microenvironmental factors indicate suppliers, public, distributors, and dealers, customers and competitors (Kahu 2013). On the other hand, the macro environmental factors suggest economy, demography, cultural forces, social factors, political structures, technology and the legal structures. Micro Environment Suppliers The suppliers indicate the Universities in Australia. There are 40 universities in Australia including 3 private universities (Altbach2015). Sydney University possesses around 33,505 undergraduates and 19,284 post-graduate The government has been focusing on the enhancement process of universities in Australia. The university has 5350 number of administrative staffs. The university got $35 million donation form Susan and Isaac Wakil foundation. The government and industries have determined to strengthen its structure by providing adequate resources to the existing universities. The Australian educational sector has been placed as the third largest education industry in the world after UK and US. Public Public indicates the overall students community in Australia. Australian educational sector has been growing in an effective manner. the Sydney university enhances the public interest through its wide range of courses. Moreover, the enhanced learning process facilitates them in engaging a huge number of students in the business. The engagement of international students has facilitated to expand the industry. However, a particular section of the students is engaged with the private institution for achieving a higher educational degree. Sometimes, innovative systems and cost effective courses of private institution attract a huge number of students in the business (Sultan and Yin Wong 2012). Customers The customer of the business suggests domestic and international students in the Australian society. The mix Australian culture allows students to participate in the higher educational framework in the Sydney University (Bhandari and Blumenthal2013). Although the domestic students are high in numbers, Sydney university has been experiencing the expansion of international students market. Competitors Competitors of universities are the private institutions, which provide almost all educational degrees to the students. However, both domestic and international students prefer public universities in Australia, as they obtain a better educational framework in universities. Out of 40 universities, 37 are public. Hence, it indicates huge engagement of domestics and overseas students (Coxet al. 2014). Macro Environment: Economy In recent years, the Sydney University has been grown in an appropriate manner as the particular industry successfully accumulates the funding from the government (Cowen2012). By analyzing the macro-environment of higher education system in Universities, it can be assessed that the economy plays a major role in strengthening the entire educational framework in an effective manner. The cost of resources is accumulated from other industries also. Hence, the infrastructure of the industry has been enhancing in an effective manner through obtaining several supports from local government. Moreover, the collected revenue from the international students has facilitated the industry to enhance its economic condition. Demography Sydney university considers the demographic factors including age, social culture and economical background of the family. The demographic factors have also influenced the industry in enhancing the infrastructure. For example, there are 37 public universities located in Australia. Sydney University is one of the oldest universities in Australia and maximum international and domestic student desires to engage with the particular institution (Wilkinsand Huisman2012). Hence, it can be assessed that the locations of the Universities play a major role to engage a huge number of students in the system. Cultural forces The mix Australian culture facilitates the Sydney University to enhance its business opportunity in the global market. The Sydney university consists students from several cultural background of different countries including China, India, Vietnam, South Korea In Australia, there are several cultural associated in the society. Most of the international students belong to India, China, South Korea and Vietnam. Hence, the mix cultural forces have facilitated the students to enhance their knowledge in an effective manner. Social factors Socio-economic condition of the domestic and international students has encouraged the Sydney university to review their scholarship process.Demographic changes can affect students to change the university frequently. Social factors often indicate the inability for the industry attracting qualified staffs in the system. Sometimes, students select different university due to the family pressures. However, the Australian culture allows students to select their favorite university for obtaining higher education. Political structures The political influences have facilitated to enhance the industry by contributing adequate funds and other resources. The political impacts on the higher education system often influence to modify the process in an effective manner. On the other hand, the government accumulates a huge amount of revenue from higher education industry (Rennieand Morrison2013). Hence, it contributes to strengthening countrys economic structure. Technology Although the Sydney University has been implementing several technologies in order to enhance the education system, they need to include innovative systems for the industry. For example, web-based learning has been increasing its popularity in recent years. Legal structures The legal structure indicates several policy and legislations implemented in the higher education department in Sydney university. As per the government policy, Australian universities need to reserve a certain amount of seats for the international students. The legal structure is responsible for executing the higher educational framework in an effective manner (Chambersand Burkhardt2015). The legal structures facilitate the Sydney University to uphold the work design in an effective manner. Figure 3: Market Environment analysis (Source: Hazelkorn 2015) Recommendations Sydney University needs to respond to the students demand and national and regional demand in an effective manner. Moreover, universities need to identify and adjust the partnership programs, which support access to the university for students belonging to the low-socio economic background. Sydney University needs to expand the flexible offerings for both domestic and international students. The government needs to take strong initiatives for expanding adequate opportunities for regional students to attend university. Local universities should adopt a whole-of-institution approach attracting a retaining Aboriginal and Torres Strait Islander students and staffs. On the other hand, Sydney University would take some initiatives for developing the university sector. These initiatives are such as follows: Sydney University should improve the international students welfare and university experiences Sydney University must focus on the English language proficiency and opportunity for the cultural exchange. Sydney University needs to extend the student housing services along with the along with expansion of provision offshore They need to strengthen the international research links in order to globalize their curriculum activities. Universities should uphold successful equity programs so that students obtain equal facilities in the higher educational framework They should expand the sub-bachelor places in the universities for engaging a huge number of domestic and international students There should be adequate stock of affordable student housing References: Altbach, P., 2015. Higher education and the WTO: Globalization run amok.International Higher Education, (23). Amaral, A., Jones, G.A. and Karseth, B. eds., 2013.Governing higher education: National perspectives on institutional governance(Vol. 2). Springer Science Business Media. Arnove, R.F., Torres, C.A. and Franz, S. eds., 2012.Comparative education: The dialectic of the global and the local. Rowman Littlefield Publishers. Bennett, S., Bishop, A., Dalgarno, B., Waycott, J. and Kennedy, G., 2012. Implementing Web 2.0 technologies in higher education: A collective case study.Computers Education,59(2), pp.524-534. Bhandari, R. and Blumenthal, P., 2013. International students and global mobility in higher education: National trends and new directions.International Studies,1(11), pp.316-317. Chambers, A.C. and Burkhardt, J.C. eds., 2015.Higher education for the public good: Emerging voices from a national movement. John Wiley Sons. Cowen, R. ed., 2012.The World Yearbook of Education 1996: The Evaluation of Higher Education Systems. Routledge. Cox, K., Imrie, B.W., Miller, A. and Miller, A., 2014.Student assessment in higher education: a handbook for assessing performance. Routledge. Devlin, M., 2013. Bridging socio-cultural incongruity: Conceptualising the success of students from low socio-economic status backgrounds in Australian higher education.Studies in Higher Education,38(6), pp.939-949. Gibb, A., Haskins, G. and Robertson, I., 2012. Leading the entrepreneurial university: Meeting the entrepreneurial development needs of higher education institutions. InUniversities in change(pp. 9-45). Springer New York. Gikas, J. and Grant, M.M., 2013. Mobile computing devices in higher education: Student perspectives on learning with cellphones, smartphones social media.The Internet and Higher Education,19, pp.18-26. Gikas, J. and Grant, M.M., 2013. Mobile computing devices in higher education: Student perspectives on learning with cellphones, smartphones social media.The Internet and Higher Education,19, pp.18-26. Hazelkorn, E., 2015.Rankings and the reshaping of higher education: The battle for world-class excellence. Palgrave Macmillan. Jones, S., Lefoe, G., Harvey, M. and Ryland, K., 2012. Distributed leadership: A collaborative framework for academics, executives and professionals in higher education.Journal of Higher Education Policy and Management,34(1), pp.67-78. Kahu, E.R., 2013. Framing student engagement in higher education.Studies in Higher Education,38(5), pp.758-773. Kaiser, F., Maassen, P., Meek, L., van Vught, F., de Weert, E. and Goedegebuure, L. eds., 2014.Higher education policy: An international comparative perspective. Elsevier. Krause, K.L., Barrie, S., Scott, G., Sachs, J. and Probert, B., 2012. Mapping learning and teaching standards in Australian higher education: An issues and options paper.Higher Education Evaluation Roundtable. Nightingale, P. and O'Neil, M. eds., 2012.Achieving quality learning in higher education. Routledge. Norton, A., 2012. Mapping Australian higher education.Carlton, Victoria, Australia: Grattan Institute. Retrieved June,12, p.2012. Norton, A., 2012.Graduate Winners: Assessing the public and private benefits of higher education. Melbourne, VIC: Grattan Institute. Rennie, F. and Morrison, T., 2013.E-learning and social networking handbook: Resources for higher education. Routledge. Seale, J., 2013.E-learning and disability in higher education: accessibility research and practice. Routledge. Stromquist, N.P. and Monkman, K. eds., 2014.Globalization and education: Integration and contestation across cultures. RL Education. Stromquist, N.P. and Monkman, K. eds., 2014.Globalization and education: Integration and contestation across cultures. RL Education. Sultan, P. and Yin Wong, H., 2012. Service quality in a higher education context: An integrated model.Asia Pacific Journal of Marketing and Logistics,24(5), pp.755-784. The University of Sydney. (2016).. [online] Available at: https://sydney.edu.au/about-us/governance-and-structure/organisational-structure.html [Accessed 31 May 2016]. Tight, M., 2012.Researching higher education. McGraw-Hill Education (UK). Trede, F., Macklin, R. and Bridges, D., 2012. Professional identity development: a review of the higher education literature.Studies in Higher Education,37(3), pp.365-384. Wilkins, S. and Huisman, J., 2012. The international branch campus as transnational strategy in higher education.Higher Education,64(5), pp.627-645.

A Joint Stock Company Is A Company Founded By Legal Entities Accounting Essay Essay Example Essay Example

A Joint Stock Company Is A Company Founded By Legal Entities Accounting Essay Essay Example Paper A Joint Stock Company Is A Company Founded By Legal Entities Accounting Essay Introduction Limited Liability Company may hold up to 30 members ( natural individuals or legal entities ) . Minimum dinar equivalent of EURO 500 for the monetary portion of the initial capital ; there are no demands in regard of the minimal part of each member. The liability of members is up to the value of their investing. There are no demands for citizenship for the office carriers. In the comparing between local person vs. legal entity from abroad the lone difference is transcriber ‘s cost which would to boot rush up the procedure. Necessary paperss are: A Joint Stock Company Is A Company Founded By Legal Entities Accounting Essay Body Paragraphs Decision sing incorporation of the limited liability company in Serbia ; Statement from concern bank that monetary capital is paid ; Filed enrollment signifier ; Fees paid to the Agency for concern topics. Put up clip, when all paperwork is provided is between 5 to 10 concern yearss. Joint stock company ( a.d ) A joint stock company is a company founded by legal entities or persons. If 1 or more natural individuals or legal entities formed at the same time ( purchasing all portions through incorporation – Internet Explorer closed joint stock company ) , 2 or more for companies formed in turn ( issue of a prospectus intended for 3rd parties – unfastened articulation stock company ) . The maximal figure of stockholders in a closed articulation stock company is 100. Joint stock company holding more than 100 stockholders is deemed an unfastened articulation stock company Initial capital is divided into portions of specific value. Minimum dinar equivalent of EURO 10.000 for the monetary portion of the initial capital for companies formed at the same time and URO25.000 for the companies formed in turn. A minimal 50 % of both the founding capital and the equity of each stockholder must be paid before incorporation. Contribution of the members may be money, belongings or rights but no n in labor or services. LLC compared to JSC We will write a custom essay sample on A Joint Stock Company Is A Company Founded By Legal Entities Accounting Essay Essay Example specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on A Joint Stock Company Is A Company Founded By Legal Entities Accounting Essay Essay Example specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on A Joint Stock Company Is A Company Founded By Legal Entities Accounting Essay Essay Example specifically for you FOR ONLY $16.38 $13.9/page Hire Writer In pattern, foreign investors normally prefer to integrate an LLC, due to its simple signifier and faster incorporation. The advantage is besides that addition in capital may be made without formal vote processs and without supervising of the Securities Exchange Commission. Corporate revenue enhancement Taxable income and revenue enhancement rate The nonexempt income is based on the accounting net income stated in the income statement established in conformity with IFRS and accounting ordinances and farther adjusted for revenue enhancement intents. The corporate income revenue enhancement is levied at the rate of 10 % . Withholding revenue enhancement Withholding revenue enhancement of 20 % is levied on the certain types of income paid to a non occupant entity by a resident taxpayer. Capable to keep backing revenue enhancement are the undermentioned types of income: Dividends and portion in net income Royalties Interests Capital additions Income from renting movable and immoveable belongings derived by non resident entity, good proprietor of the income Net incomes of sportswomans and instrumentalists The withholding revenue enhancement is non calculated and paid on the income paid to a lasting concern unit of a non occupant entity. The commissariats of the Double Taxation Treaty can be applied supplying that a non occupant provides grounds on his position of a occupant in the state signer of the Treaty and supplying the nonresident is a good proprietor of the income. Tax inducements The Law on Corporate Income Tax prescribes assorted revenue enhancement inducements for investings in fixed assets, in add-on to the revenue enhanceme nt freedom for big investings, such as: revenue enhancement recognition for investing in fixed assets ( Art. 48 ) revenue enhancement recognition for investing in fixed assets for taxpayers in certain countries of industry ( Art. 48a ) Tax recognition for investing in fixed assets A taxpayer puting in the fixed assets is entitled to a revenue enhancement recognition of 20 % of the investing made in that twelvemonth. The revenue enhancement recognition is limited to 50 % of the assessed revenue enhancement in the twelvemonth of the investing. The unutilized part of revenue enhancement recognition may be carried over to the future accounting period up to 50 % of the assessed revenue enhancement, but non longer than 10 old ages. Note that merely the sum of assets paid is relevant for the intents of this revenue enhancement recognition. Assetss brought in as part in sort would non measure up for recognition. Any unutilized revenue enhancement recognition from the old twelvemonth ( s ) m ay be applied in the current twelvemonth one time that current twelvemonth ‘s revenue enhancement recognition has been used. If assets, on the footing of which revenue enhancement recognition was derived, are disposed of, within three old ages from their acquisition day of the month, the sum of underpaid revenue enhancement must be repaid along with involvement at a rate equal to the retail monetary value growing rate. Tax recognition for investing in fixed assets for taxpayers in certain countries of industry Taxpayers registered for concern activities falling in specific countries of industry are entitled to the revenue enhancement recognition equivalent to 80 % of the value of investing. The recognition is non limited, i.e. it can be used in full, up to the sum of the assessed revenue enhancement. Unutilized part of revenue enhancement recognition may be carried over to the future accounting period of up to 10 old ages. The countries of industry to which this revenue enhanc ement inducement applies include agribusiness, fabric industry, basic metal industry, standard metal merchandises industry, machine industry, electrical/household contraptions industry, auto industry, recycling etc. Income revenue enhancement alleviation for big investings The jurisprudence prescribes a particular revenue enhancement alleviation for investings in surplus of 8 million EUR, capable to the fulfilment of the undermentioned conditions: Investing of over 800 million dinars ( approx. 8 million EUR ) in fixed assets, and Employment of 100 new employees for an indefinite period of clip The revenue enhancement alleviation is granted in proportion to the value of investing: the income revenue enhancement is reduced based on the ratio between the value of new assets and entire assets, including the freshly acquired assets. The revenue enhancement alleviation runs from the twelvemonth in which the first nonexempt income is generated, after the above conditions are fulfilled. New employees, for the intents of this inducement are non considered to be the persons once employed in the company, which is straight or indirectly related to the taxpayer. Fiscal inducements For standard-scale Greenfield and Brownfield undertakings in the fabrication and export-related services sectors, non-refundable province financess are offered in the scope between ˆ2,000 and ˆ5,000 per new occupation created. Value-added tax Since 1 January 2005, supply of goods and services on the district of Serbia is capable to VAT, at the standard rate of 18 % . Certain goods are capable to the decreased rate of 8 % . VAT is based on the rule that VAT paid on input can be used as tax write-off for the intents of computation of taxpayer ‘s VAT liability. Output VAT is triggered by supply of goods and services or aggregation of payment, whichever event comes foremost. Taxpayer is entitled to the refund of the surplus of input VAT over end product VAT. The deadline for refund is 45 yearss from the deadline for the entry of the revenue enhancement return, except in the instance of predominant exporters where the deadline for VAT refund is 15 yearss from the deadline for registering the revenue enhancement return. Alternatively, taxpayer can utilize VAT recognition to cover his future VAT liability. Taxpayers with turnover over 4 million RSD are obliged to register for VAT. The nonexempt period is a month. The deadl ine for registering VAT return is by 10th of the month for the old month. Employment Serbia ‘s labour force combines exceeding on the job efficiency with ample labour supply. With a alone combination of high-quality and low costs, it is one of the cardinal factors in making a strong concern public presentation. The labor relationship is established by an employment contract concluded between the employer and the employee. There are several types of employment contract: Permanent employment contract Impermanent employment contract ( for a preset period of clip ) Employment contract for a test period ( no longer so 6 months ) Employment contract based on particular footings for first-time employees Full clip employment is 40 hours in a hebdomad. Overtime can non last longer than 4 hours per twenty-four hours. Average wages in Serbia ( 350 cyberspace as per today ) are low plenty to guarantee cost-efficient operating. Entire costs for employers stand at simply 50 % of the degree in EU states from Eastern Europe. Social insurance charges ( 17.9 % per employer and e mployee ) and Salary Tax ( 12 % ) sum to approximately 65 % of the net wage but the revenue enhancement load for employers can be reduced through a assortment of fiscal and revenue enhancement inducements available. The expiration of employment could be achieved comparatively straightforward. Rent of equipment vs. part in sort With leasing equipment your subordinate in Serbia could non avoid payment of keep backing revenue enhancements on the royalties at the rate of 10 % . Besides, all revenue enhancement inducements mentioned in the chapter 2 of this papers, are possible merely with holding equipment as your ownership. Last but non the least there is possibility to avoid payment of imposts responsibilities in instance you are buying equipment outside of Serbia and importing it as part in sort. Miscelanius Please happen affiliated our monetary value list. Please note that for back uping you to make investing in Serbia we will supply you with 20 % price reduction on our services. Should you hold any farther inquiries, delight make non waver to reach us. Best respects Slobodan

Word Choice Rout vs. Route - Proofread My Papers Academic Blog

Word Choice Rout vs. Route - Proofread My Papers Academic Blog Word Choice: Rout vs. Route Ah, the English language, will you ever stop confusing us? Why, for instance, would anyone think it’s a good idea to have two words which differ in meaning and sound different, but which are spelled almost identically? It beats us, yet that’s what we have with â€Å"rout† and â€Å"route.† It’s easy to get these words mixed up, especially because â€Å"rout† is not common in everyday speech. So, what is the difference? And which word should we use in any given instance? Rout (Lose Badly) The word â€Å"rout† is commonly associated with battles, as it means â€Å"a disorderly retreat.† Thus, if an army is defeated and forced to run, we say it was â€Å"routed† (â€Å"rout† can be used as either a noun or a verb): During World War II, the French Army was routed at the Battle of Sedan. A more modern use of â€Å"rout† is to mean â€Å"an overwhelming defeat†: In 1990, the 49ers routed the Broncos 55-10 in the Super Bowl. To the best of our knowledge, however, sporting routs rarely end in the losing team making a disorderly retreat from the field of play. Route (Go Places) If nothing else, you’ll probably know the word â€Å"route† from the US Highway System. This, in fact, is a big clue to the main meaning of â€Å"route,† which is â€Å"a road or passage of travel†: If you ever plan to motor west Travel my way, take the highway that is best Get your kicks on Route Sixty-Six As well as major travel routes, the word â€Å"route† is used for any regular round of stops, such as a â€Å"paper route.† Furthermore, â€Å"route† can be used as a verb meaning â€Å"direct something†: Because of the accident, traffic was routed away from the town center. In both cases, the essence of â€Å"route† is always to do with traveling or following a particular course. Rout or Route? In everyday life, you’re more likely to need â€Å"route† than â€Å"rout.† But if you’re discussing a battle or an overwhelming defeat in sport, you might need to use â€Å"rout.† Remember: Rout = An overwhelming defeat and/or disorderly retreat Route = A road or regular passage of travel Be careful when using the past tense with these words, though, as both are spelled routed.

Culture and communication Essay Example | Topics and Well Written Essays - 750 words

Culture and communication - Essay Example China has fifty-six ethnic groups. The Huis, Mongolians, Tibetans, Hans and the Manchu are the five major ethnic groups. Hans are the majority with the rest of the nationalities combined forming around 8% of the entire population (Gunde, 10). China is further divided in to three administrative levels namely the province (sheng) – there are 22 of these in China; the zhizhiqu or the self-governing areas; and the zhixiash, the municipalities under the central government. China can be generally divided in to the north and southern China. North china is predominantly dry while the southern China is wet, with irrigated rice fields. Unlike the northern part, which is densely populated, the southern part is sparsely populated with homes only half a mile away from each other (Fairbank, 4). Wheat noodles are the staple food of the northern people while the southern people mostly feed on rice. The northern people are having a strong psyche than their southern counter parts. To accommodate their differences, the Chinese have compromised their prominent differences in culture, body structure as well as their economic activitie. Chinese value relationships – closer ties are essential and this is the basis of Guanxi, or a social network. People belonging to the same guanxi extended favors to each other in both employment and business (Gunde, 8 ). During the Mid 1900s, the government had suppressed the Chinese rights to cultural activities but after the Cultural Revolution, the Chinese could now freely enjoy varieties of cultural practices like painting, dancing, singing and freedom of worship. The Chinese have been so artistic and have brought to the world so many inventions like porcelain, ink, playing cards, wheelbarrows, among others. The Chinese were also recognized for their fine silk whose production mode remained their kept secret for a long time. People all over the world love and appreciate the Chinese

HULSE CHRISTMAS WAR LETTER ANALYSIS Assignment Example | Topics and Well Written Essays - 500 words - 1

HULSE CHRISTMAS WAR LETTER ANALYSIS - Assignment Example In his first letter we are getting cognizance with Hulse`s point of view about the War of 1914, which was declared Germany in August,1914. According to the historical works this decision is often described as the beginning of the World War One. Germany got an ultimatum form Britain`s Prime Minister of that period - Herbert Asquith on the 3rd of August1. So, Asquith `s simple decision had cataclysmically influenced the British society. Hulse names in his letter flanking directions of the army for Gernany, be sea and by Belgium. He expresses his admiration for Churchill as â€Å"his action and the war-like spirit is compatible with his popularity and personal advancement†2. Before the letter dated the 12th of August 1914 their unit was resting and this made the narrator angry, he wanted to start greater action, and on that day he describes the following way â€Å"we start tonight, about midnight, but do not know destination or anything yet†3. Hulse tried not to write in his letter the most strategically important things. Like every person he used to describe also ordinary things like cold autumn. The letter of 27 November is not full of happiness. The soldiers get sick and the Germans are winning on the Western Front, but the most quantity of legends about World War One is about the first Christmas of the 1914, mentioned in the letters. The general situation looked as the British were fighting in the mud of Flanders and got an impression that the Germans want to destroy everything on their way. This impression was clearly broken. â€Å"It was absolutely astounding, and if I had seen it on a cinematograph film I should have sworn that it was faked†4, in such manner lieutenant of the 2nd Scots Guards Sir Edward Hulse described this event. On Christmas Eve the Western Front were not involved into great battles compared to the previous days of this month. The trenches heard the sound of the Christmas carols. German

Wireless Local Loop

Wireless Local Loop Wireless Local Loop Abstract-A local loop connects a subscriber to the service providers switch, this connection is usually a wire; typically copper wire. Advanced studies on the capabilities of copper wire as a transmission medium has made it possible to use the local loop to offer services other than the basic voice service. This technology known as digital subscriber line technology (DSL) utilizes the existing copper wires to provide high speed data services. Optical fibre is a better option particularly for its large bandwidth but cost restricts its use as a local loop. Wireless local loop eliminates the need for wires as the subscribers equipment is wirelessly connected to the providers network. Wireless local loop (WLL) is a popular alternative as it has been deployed in both developed and developing nations because of its advantages. With an ever increasing demand to access the internet, the wireless local loop has evolved seeking to meet such demand. This paper looks at the several wireless local loop technologies as well as its prospects and future as a medium for broadband wireless services. Keywords: Wireless Local Loop, Internet, Broadband INTRODUCTION The local loop refers to the circuit terminating at the subscribers premises connecting the subscriber equipment to the switch of the telecommunications provider. It is the last lap of the providers infrastructure over which services are delivered to the user, hence, the term â€Å"last mile† is also used to refer to the local loop. Copper wires have been the principal candidate for the local loop providing voice service for telephony. However, digital subscriber line technology (DSL) makes it possible to use existing copper wires to offer services other than voice such as data, video, and multimedia services. One form of digital subscriber line technology (DSL), asymmetric digital subscriber line (ADSL) is the most commonly used today. Optical fibre has a lot of advantages over copper wire and that makes it an excellent choice for local loop but its cost is prohibitive. Wireless local loop also known as radio local loop uses radio signals to complete the last lap to the users premises. Wireless local loop is particularly suited to remote locations providing access to providers infrastructure and in areas where the terrain makes it impossible to lay cables. Wireless local loop offers a number of advantages over its wireline counterpart. 1) Fast deployment 2) Low installation cost 3) Low maintenance cost 4) High system capacity There are several wireless local loop (WLL) technologies available, hence, the technology deployed for a particular area will depend on the population density and service needs of the users. The rest of the paper is organized as follows, in section II, the wireless local loop architecture is considered. Section III presents the wireless local loop technologies followed by the wireless local loop for broadband services in section IV. Section V concludes the paper. WIRELESS LOCAL LOOP SYSTEM ARCHITECTURE The wireless local loop architecture is shown in figure 1. The fixed subscriber unit (FSU) is an interface between subscribers wired devices and wireless local loop network. The wired devices can be computers as well as telephones. The fixed subscriber performs channel coding and decoding, modulation and demodulation, and transmission/reception of signal via radio. The base transceiver system (BTS) performs channel coding/decoding, modulation and demodulation as well as transmission and reception of signal via radio. The base transceiver system is also referred to as the radio port (RP). A base station controller (BSC) controls one or more base transceiver systems (BTSs) and provides an interface to the local exchange (switch) in the central office [22]. WIRELESS LOCAL LOOP TECHNOLOGIES A. Microcellular based systems These systems provide low delay, low power and high quality services in a small coverage area. Compared with the cellular based wireless local loop, more base stations are required to cover the same service area. They are typically operated at 800MHz, 1.5GHz, 1.8GHz, and 1.9GHz frequency bands [77]. 1) Personal access communication system (PACS) Personal access communication system (PACS) is a low power radio system for both personal communication system applications and for fixed wireless loop applications. Personal access communication system is optimized to provide basic capabilities to support wireless local loop and additional capabilities to support mobility. The service capabilities of personal access communication system include voice, fax, voiceband data, and wireless digital data. The basic personal access communication handset can handle user with vehicle speeds up to about 50km/hr []. The personal access communication system architecture is shown in figure 2. The radio port (RP) function as radio frequency (RF) modems. Personal access communication system (PACS) uses time division multiple access (TDMA) on the uplink and time division multiplexing (TDM) on the downlink. The personal access communication system protocol supports switching to alternate channels when one radio port (RP) is busy [36]. 2) Personal handyphone system (PHS) Personal handyphone system is a low range personal communications services (PCS) technology that was developed in Japan to support very high density pedestrian traffic and wireless local loop. It is built on a foundation of digital cordless technology and microcell architecture [26]. Personal handyphone system (PHS) personal stations consist of handheld units that can operate as simple cordless phones, as transceivers for communications with other personal stations, or as mobile terminals to access the public switched telephone network (PSTN). The mode of operation must be selected by the user [26]. 3) Digital enhanced cordless telecommunications (DECT) Digital enhanced cordless telecommunications (DECT) is a radio interface standard developed in Europe mainly for indoor wireless applications [26]. Digital enhanced cordless telecommunications is a flexible digital radio access standard for cordless communications in residential, corporate, and public environment. In Europe, digital enhanced cordless telecommunications utilizes the 1880-1900 MHz frequency range. The DECT radio interface is based on the Multicarrier/Time division multiple access/Time division duplex (MC/TDMA/TDD) radio access methodology. Basic DECT frequency (1800-1900 MHz) is allocated to 10carrier frequencies, and the time is organized in frames. Each frame lasts for 10ms and consists of 24 timeslots separated into two fixed parts [37]. The fixed part (FP) consists of three entities; radio fixed port, central system, interworking unit. The radio fixed port terminates the air interface protocol. The central system provides a cluster controller functionality managing a number of radio fixed ports. The interworking unit provides all the necessary function for the DECT radio system to interwork with the attached wireline network; which can be: the public switched telephone network (PSTN), and the packet switched public data network [36]. B. Cellular based systems These systems are characterised by large power, high mobility and relatively low data rate over a large area. Cellular wireless local loop technologies are primarily used to expand the basic telephony services. Typically, they operate in the mobile frequency bands at 800-900 MHz, 1.8-1.9 GHz, and sometimes at 450 MHz or 1.5 GHz. For relatively sparsely populated rural and even urban settings, wireless local loop technologies based on existing cellular systems can be economical and rapidly deployed [77]. 1) Time division multiple access (IS-136/GSM) Time division multiple access (TDMA) is a multiple access technique which divides a channel into a number of timeslots. For TDMA system, there are two prevalent standards: North American telecommunications/electronics industry association (TIA/EIA) IS-136 and European telecommunications standards institute (ETSI) global system for mobile telecommunications (GSM). The IS-136 standard uses Ï€/4-Quadrature phase shift keying (Ï€/4-QPSK) modulation scheme while the GSM standard uses Gaussian minimum shift keying (GMSK) modulation. Also the channel bandwidth of the two systems is different (30 kHz for IS-136 and 200 KHz for GSM). GSM has a frame length of 4.615 ms instead of 40 ms for IS-136 [26]. Although GSM currently dominates mobile digital cellular and provides high quality voice, there has been little activity in using GSM as a wireless local loop platform. Being designed to handle international roaming, it carries a large amount of overhead that makes it unwieldly and costly for wireless local loop applications [36]. 2) Code division multiple access (IS-95/W-CDMA) Code division multiple access (CDMA) is a multiple access technique that employs spread spectrum technique. CDMA (IS-95) is a direct sequence spread spectrum (DSSS) system where the entire bandwidth of the system 1.25 MHz is made available to the user. The bandwidth is many times larger than the bandwidth required for transmitting information [26]. IS-95A standard has been TABLE 1 SUMMARY OF WIRELESS LOCAL LOOP SERVICES developed for a digital cellular system with direct sequence (DS) CDMA technology, operating at 800MHz band. IS-95 based CDMA wireless local loop can support two rate sets. A code channel (traffic channel) operates at a maximum of 9.6 kbps with the rate set 1 or 14.4 kbps with rate set 2. IS-95B offers high speed data services through code aggregation. In IS-95B systems, multiple codes (up to eight codes) may be assigned to a connection [22]. In CDMA systems pseudo-noise (PN) sequences are used for the different user signals with the same transmission bandwidth [26]. Wideband code division multiple access (W-CDMA) in comparison with narrowband CDMA systems (IS-95) use higher chip rate for direct sequence spread spectrum and, thus, spread its information into wider spectrum bandwidth (typically, equal to or over 5 MHz). Thus, data rate per code channel in W-CDMA can be higher than that in narrowband system. The wireless local loop standard defines several options for voice codecs: 64 kbps PCM, 32 kbps ADPCM, 16 kbps LD-CELP, and 8 kbps conjugate structure algebraic-code-excited linear prediction (CS-ACELP) [22]. CDMA based systems offer higher capacity and flexibility compared to other digital standards [36]. C. Satellite based systems These systems provide telephony services for rural communities and isolated areas such as islands [26]. These systems can be either of technology designed specifically for wireless local loop applications or of technology piggybacked onto mobile satellite systems as an adjunct service. Satellite technology has been used to provide telephony to remote areas of the world for many years. Such systems provide an alternative to terrestrial telephony systems where landlines are not cost effective or where an emergency backup is required [77]. A user can access the public switched telephone network (PSTN) via satellite indirectly from a wireless local loop facility through a small satellite terminal and a geostationary earth orbit (GEO) satellite. A very small aperture terminal (VSAT) terminal usually includes a 0.6-2.4 m dish antenna and a transceiver radio (outdoor unit) as well as a set of baseband and intermediate frequency (IF) subsystems (indoor units). In hybrid architectures, the VS AT is connected to a wireless local loop base station through the local switching exchange [24]. D. Proprietary systems These systems are considered proprietary because they are not available on the public wireless networks and are typically customized for a specific application. They generally do not provide mobility. Proprietary systems are, therefore, positioned to provide basic fixed wireless telephony. WIRELESS LOCAL LOOP FOR BROADBAND SERVICES For services requiring large bandwidths, such as video on demand, broadband wireless systems are suitable because of their higher frequency ranges. A. Local multipoint distribution systems (LMDS) Local multipoint distribution systems (LMDS) is a radio based access technology with cellular architecture offering flexible high capacity connections to private users and organizations [8]. Depending on the particular spectrum allocation policy, operation of LMDS systems take place at millimetre waves (typically 28 GHz in the United States and 40 GHz in Europe), enabling the exploitation of more than 1GHz operational bandwidth. This allows a plethora of multimedia services at data rates of hundreds of megabits per second [2]. Interactive LMDS has a point to multipoint downlink and a point to point uplink. The capacity of the return channel is determined by the needs of the individual user [8]. B. Worldwide interoperability for microwave access (WiMAX) Worldwide interoperability for microwave access (WiMAX) is a wireless communication technology capable of providing very high data rates over a large area. According to standards, WiMAX can support up to a 75 Mb/s data rate (single channel) and cover up to 30 miles [6]. The technology can provide fast and cheap broadband access to areas that lack infrastructure such as rural areas [4]. WiMAX technology supports two network modes: point to point (PMP) and mesh. A PMP network is designed primarily to provide for providing last mile access to the service provider, it consists of a base station (BS) and subscriber stations (SSs) and both uplink and downlink channels are shared among the subscriber stations. PMP mode requires all subscriber stations to be within the transmission range and clear line of sight (LOS) of the base station. The mesh network, on the other hand, is a multihop ad hoc network in which all nodes act as relaying routers in addition to their sender and receiver roles [1]. CONCLUSION The advantages of wireless local loop over the wired loop especially in the areas of fast deployment and installation cost continue to make it an attractive option for rural areas and difficult terrains. As with most wireless communication systems, the quality versus coverage area compromise remains an issue. However, the emergence of broadband wireless systems promises quality service over a considerable area, though, cost is a limiting factor. The wireless local loop market is expected to continue to grow in developed countries to compete with wired loop providers and in developing countries to connect many that are without service. REFERENCES [1] D.G. Jeong, and W.S. Jeon, â€Å"Current and future services using wireless local loop systems,† International Journal of Communication Systems, vol 13, pp. 289-301, 2000. [2]A.R. Noerpel, and Yi- Bing Lin, â€Å"Wireless local loop: Architecture, Technologies and Services,† IEEE Personal Communications, pp. 74-80, June 1998. [3] N. Cotanis, and B. Jabbari, â€Å"Wireless local loop radio systems,† Computer Networks, vol 31, pp. 343-352, 1999. [4] I.S. Barbounakis, P. Stavroulakis, and J.G. Gardiner, â€Å"General aspects of digital technologies for wireless local loops,† International Journal of Communication Systems, vol 13, pp. 187-206, 2000. [5] Th. Zahariadis, â€Å"Evolution of the wireless PAN and LAN standards,† Computer Standards and Interfaces, vol 26, pp. 175-185, 2000. [6] R. Conte, â€Å"Satellite rural communications: telephony and narrowband networks,† International Journal of Satellite Communications and Networking, vol23, pp. 307-321, 2005. [7]A. Nordbotten, â€Å"LMDS and their Application,† IEEE Communications Magazine, pp. 150 -154, June 2000. [8] A.D. Panagopoulos, P.M. Arapoglou, J.D. Kanellopoulos, and P.G. Cottis, â€Å"Intercell Radio Interference studies in Broadband wireless networks,† IEEE Transactions on Vehicular Technology, vol 56, No. 1, pp. 3-12, January 2007. [9] K. Lu, Y. Qian, H. Chen, and S. Fu, â€Å"WiMAX Networks: From Access to Service Platform,† IEEE Network, pp. 38-45, May/June 2008. [10] Z. Abichar, Y. Peng, and J.M. Chang, â€Å"WiMAX: The Emergence of Wireless Broadband,† IT Pro, pp. 44-48, July/August 2006. [11] K. Lu, Y. Qian, and H. Chen, â€Å"A Secure and Service-Oriented Network Control framework for WiMAX Networks,† IEEE Communications Magazine, pp. 124-130, May 2007.

Literary Analysis on Revelation Essay

Flannery O’Connor short story entitled â€Å"Revelation† was swayed by her personal upbringing in the South. She lived in the time where people from the South were very intolerant and narrow-minded towards people who had a different lifestyle and who were of a different race. Because Southerners believed people who did not live up to their wealth or status were inferior, it offered O’Connor the exact descriptions she wanted for the characters in this story. The main character in this story, Mrs. Turpin, is extremely prejudice and uses many terms of racial terminology. All of the characters in this story are well-known by their physical looks, and some are well-known by the racial terms used in the story. Mrs. Turpin said that the higher class women were â€Å"well-dressed and pleasant. † Another time she refers to a poor woman as â€Å"white trashy† and a teenage female as â€Å"ugly. † We are able to understand the lifestyle of the South that Flannery O’Connor was a part of in her childhood by her choice of words in this story. An example, when Mrs. Turpin would talk to her black laborers. There seems to be a major and minor social divergence in the story. The minor conflict is between the â€Å"white trash† woman and Mrs. Turpin; the problem stems from Mrs. Turpin thinking that she is in a higher class than this particular â€Å"white-trash† woman and most people. Mrs. Turpin is disgusted because the â€Å"white-trash† woman interrupted Mrs. Turpin’s conversation with someone else. In the story we are given the image that not only is the woman â€Å"white-trash† but she is uneducated and unintelligent. This is another example made clear to the readers of the background of O’Connor because the character is not given a real name but a disparaging title. The major conflict of this story occurs with the teenage girl and Mrs. Turpin. The conflict is not given away at one point in the story but gradually develops between the two women with many different facial expressions given by the teenager. Mrs. Turpin says that the girl gave her, â€Å"The ugliest face she has ever seen anyone make. † The action that occurs because of the conflict is something the readers did not see coming, which makes the story an even better read. The teenage girl hits Mrs. Turpin in the face with a book while she is in conversation with someone else. With this action, O’Connor was able to use an unfortunate finale for this story. Mrs. Turpin was confident in who she was as a person; she believed that she was merely good and could not understand why she is not liked. The story ends with all of Mrs. Turpin’s questions being unanswered and that leaves her with a sadness that is insoluble. Through the use of the conflicts created in the story there is the element of astonishment, a sad ending, and an authentic plot. The characters of this story are bullied and seem to be descriptions of lower intellect. On the contrary, Mrs. Turpin is supposed to appear to be of common intellect. The conduct of Mrs. Turpin really emulates the image O’Connor was given in the South. Mrs. Turpin is a very nice individual and extremely sociable and she observed the people around her and started conversations with anyone who would listen. Another characteristic of Mrs. Turpin is her plausibility, she seems to be this way because her actions exemplify a believable person. O’ Connor makes Mrs. Turpin to be the exact model of a â€Å"Southern Citizen† with the same attitude of a Southerner. O’Connor did a great job of using many literary devices, mainly symbolism, which helped her emphasize the theme of this story. Mrs. Turpin is extremely disliked by teenager from the beginning of the story all the way to the end of the story. The teenagers dislike for Mrs. Turpin propagates as the story continues and then seems to explode at the end which resulted in the action of hitting Mrs. Turpin. The book being thrown at Mrs. Turpin possibly symbolizes the distinctive types of social classes; the well dressed woman Mrs. Turpin converses with is a educated and high standard individual; and the â€Å"white-trash† woman is a uneducated and a low class individual. Another literary device used in this story is foreshadowing. Foreshadowing was seen by the teenage girl making facial expressions towards Mrs. Turpin. These actions showed a struggle between the two women. As the story continues the increase of these disrespectful actions foreshadows a disagreement between Mrs. Turpin and the teenager. In conclusion, foreshadowing as well as symbolism are the most important literary devices used by Flannery O’Connor in â€Å"Revelation. †

Childhood Memory

I am an international college student from Vietnam, and have been through twelve grades with lots of memories. One thing I could say is the interval time between my sixth and eighth grade was the time that I cherish the most. It is not only because it was my most successful time with a bunch of fabulous achievements I obtained, but also because literally it was my great pleasure to be instructed by a very thoughtful teacher. She was my Mathematics teacher, and her name is Mrs. Nguyen. I did enjoy most of her lectures in class. Thanks to being taught by a great teacher, Mathematics gradually became my most favorite subject. At that time, Vietnamese teachers received just a small amount of salary every month due to the government did not have much money. They could have a good life if they live alone, and only spend money for their own. However, if they have a family, their husband or wife needs to have much better income to run the house and nurture their children. My teacher and her husband both do educational job. As a result, they do not have good income enough to run their house and to pay tuitions for their kids. Therefore, those who had the same situation like this usually opened extra classes at their home for a little income. The government prohibited teachers to give extra lectures at their home because they worried that if teachers give lectures at home, students would get bored of listening lectures in class. Childhood Memory As a child everything was so much more simple. Day after day I only had one objective on my mind, and that was to go outside and have as much fun as I possibly could before the sun went down and it became dark, that was when I had to be home. My cousins lived right next to me so i can always remember going outside and swimming in our swimming pool, and then we would go over to our grandmothers house for lunch, she lived on the other side of my house right next door, I will never forget going over their amd smelling the freshly baked cookies she always made us.There are alot of things i can remember from my childhood but everytime I think back this one seems to always stand out the most. I will never forget the early morning that my dad woke me up on my birthday. He woke me up and told me to get ready because we had to go. I remember asking him over and over again why I was up so early, and where in the world do we have to go its my birthday what about when all my friends come over. H e told me to not worry because he had a special suprise for me, I was so excited but I couldn't think of what the suprise could be.Driving in the car felt like it was taking forever, I was so tired i fell back asleep in the back seat. Once we got there my dad woke me up again but this time when i opened my eyes i saw my cousin michael and my uncle donny standing right next to my dad. I remember asking what is going on and thats when my dad showed my the fourwheeler he bought me. I couldn't have been any happier at that moment I was jumping up and down overwhelmed with joy. e put the fourwheeler on my uncles trailer but there was already one on it, thats when my cousin michael told me that his dad got him one too. I was so happy because we did everything together, nobody could sperate us. I couldn't thank my father enough on the way home, a fourwheeler was my dream I always wanted to have one they looked like so much fun all of the my older friends and cousins had one not to mention all the video games that I played with them. I couldn't believe that I finally had one now all I needed to do was learn how to ride it.This was one of my biggest challenges because nobody ever showed me how. When we finally got home my dad and my uncle took both fourwheelers off of the trailer and my dad showed me what to do how to use the gas, turn and how to stop with the brake. He turned the fourwheeler on for me and I sped away having no clue what I was doing, my cousin followed right behind me but he already knew how to ride because his brother had a fourwheeler and he taught him what to do. We rode all the way to the fields in my backyard behind the apple orchard.Right before the field there's a hill that has a deer feeder on it close to the woods my dad hunts in, i decided to try and drive up the hill I guess i wasn't ready to do something that experianced because when I got halfway up the hill I stalled the fourwheeler and hit the back brake and the fourwheeler flipped over and I fell off rolling down the hill the fourwheeler landed on my hand. My dad came running down to me and picked me up because I was screaming thinking my hand was broken, I always over exaggerated everything when I was younger.I went up to the house and put ice on my hand because it was really swollen. That ended my day because when my mom came home she was so worried she didn't want to ride my fourwheeler anymore because she thought it was too dangerous. I tried to tell her that it was an accident and I just did something I shouldn't have tried yet. She told me I could ride it again if i waited for my hand to heal, but of course I didn't listen to anything my parents told me because I was a wild child.So the very next day I was back out riding again with my cousin but this time we took it a little bit easier and went slow and I wouldn't dare attempt the hill again. My mom was ferious when she found out that I was riding when I wasn't suppose to be. I was bound and determined to b e the better than my cousin someday but I doubted it because he was two years older than me and he was always bigger than me so he had an advantage because we had the same fourwhellers and i was a little bit to small for it.Everyday we would wake up at the same time around eight in the morning and we both would meet at my barn where we kept the fourwheelers and we would go up to the house and fill up our tanks with gas and go ride in the fields behind my house and across the street. we would come home at dinner time so filthy, we would be covered in mud from head to toe but we didn't care at all because we were kids just having the best time of our lives. Now that I reflect upon my childhood I realize that I do not regret any choices that I made because that's what made me happy.I had alot of fun as a child and I miss every second of it, I didn't have a worry in the world. Now that I am getting older and about to graduate from high school I know that those days are over. At this poi nt in my life I need to get down and stay focused and determined to live a successful life, I feel that if I put my mind to it I will be able to do it. Just like how determined I was to be better than my cousin everyday I practiced, and I soon became much better doing things that he still to this day can not do. My childhood was perfect and I wouldn't change anything about it, these memories will live on forever with me.