The JACHO 2006 Standard and its Implementation in the ER Essay Example for Free

The JACHO 2006 Standard and its Implementation in the ER Essay The Joint Commission on Accreditation of Healthcare organizations (JACHO) is known for its effort in accrediting hospitals and other medical facilities and is an independent, nonprofit organization. It is the oldest standard-setting and accrediting body in the health care in the United States, evaluates, and accredits about 20,000 hospitals and health care organizations nationwide. The JACHO’s mission is to see to it that quality care provided to the public is improve, through the provision of health care accreditation and related services supporting the performance improvement in health care organizations. The 2006 National Patient safety Goals aims to promote precise improvements in the patient safety, and to point out complicated areas in health care and illustrate consensus based on experts and on evidence, to solutions to these complicated areas. This goal is focus in general on system-wide solutions when ever and where ever possible. The 2006 Standard for Hospital Care Item 2E Item 2E of the 2006 standards for hospital care implement standardized means to â€Å"hand-off† communications, which include the chance to ask and respond to questions (The Joint Commission Perspective on Patient safety p. 3). The requirement 2E can be implemented in the ER through interactive communication, which would provide opportunity for question and answer between the giver of health care and the receiver. The 2E item can also be implemented through review of relevant patient historical information, which contains earlier care, management and services. However, it is important that health care organization defines and communicate a process in which information about patient care is communicated consistently. Meghan Pillow pointed out that when patient is handed off â€Å"care givers promote safe and effective treatment by passing along crucial information such as patient current condition, on going treatment, recent changes in condition, and possible changes or complications for which to be prepared† (Pillow 2007, p. 95). Reference List Improving Compliance with the 2006 National Patient Safety Goals Patient Safety Vol. 6 Issue 3March 2006 http://www.theschwartzcenter.org/news/news/Implementing.pdf Pillow, Meghan (2007) Improving Hand-off Communication. USA: Joint Commission Resources

Digital Signal formatting

Digital Signal formatting Introduction: Digital Signal formatting is the process of transforming information from one format into another.. This is often used in many digital devices and for communication processes. A digital system is a data technology that uses discrete (discontinuous) values. By contrast, non-digital (or analog) systems use a continuous range of values to represent information. Although digital representations are discrete, the information represented can be either discrete, such as numbers, letters or icons, or continuous, such as sounds, images, and other measurements of continuous systems. Now we discuss about in the detail signal format in digital systems. Non-return-to-zero format: One of the simplest ways to transmit digital data is by having a separate clock and data line. In this approach, a clock signal of constant frequency is synchronised with its corresponding data. Depending upon the preference of the designer, the data is either latched on the rising or falling edge of the clock. For a given data signalling rate that is the bit rate, the NRZ code have requires only one half of the band-width required by the ing. When we used to show data in an asynchronous communication scheme, the absence of a neutral state requires other methods for data backup to replace method used for error detection when using synchronization data when a separate clk signal is available here. NRZ Level itself is not a synchronous system but besides encoding that can be used in either a synchronous or asynchronous transmission environment that is with or with out an external clock signal involved in it. Because of that it is not strictly important to discuss how the NRZ-Level encoding act as on a clock edge and during a clock cycle since all transitions happen in the given amount of time represents the actual implied integral clock cycle. The real question is that of sampling the high/low state be received correctly provided the transmission line has stabilizes for that bit when the physical line level is sampled at the receiving end. However may be it is handy to see NRZ transitions as happening on the trailing clock edge in order to compare NRZ-Level to other encode methods such the given Manchester coding which require clock edge information and to see the difference between the NRZ Mark and NRZ Inverted signals. Uni-polar Non-Return-to-Zero Level: One is represents by the one physical level Zero is represented by an other levels which is a + voltage level. In the clock language the 1 transitions and remain highest on the trailing clock edge of the previous bit and 0 transitions or remains low on the trailing clock edge of the previous bit, or may be just the opposite. This allows for long series without change, which makes synchronization difficult. There is only the solutions are to not send the bytes or data without uses of transitions. The fig show a line represents the physical zero under the biased logical zero shows the less usually case of 1 being a higher voltage level. Non Return-to-Zero Space: One is represents by no change in physical level.0 is represents by the change in physical stage. In clock language the level transitions on the trailing clock peak point of previous bit to represent 0. That change on zero is used by High Level Data Link and USB. They avoid long intervals of time of no transition whether there may be, when the data contains long sequence of 1 bit by using zero bit insertion. HDLC transmitters insert a zero bit after five contiguous one bits except when transmitting the frame. USB transmitters insert a zero bit after six continuously 1 bits. The receiver at the far end use the each transition both from zero bits in the data and these extra 0 bits for maintain clock synchronize. The receiver rather than ignore these non zero bits. Non-Return-to-Zero Inverted (NRZI) NRZI-transition occurs for a zero Non return to zero, inverted is technique of detect a binary to a analog signal for transmission over some transmitter medium. There are 2 level NRZI signal has a transition at a clock boundary if there is the bit being sent is a logical one and doesnt having a transition if the bit being transmit is a logical zero. 1 is represented by a transition of the physical level. 0 has no transition. Also the NRZI may be take the opposite convention in Universal Serial Bus signalling, when in the Mode one transition when signalling zero and steady level when signalling one. The transition occurs upon the leading edge of the clock for the given bit. This distinguishes NRZI from NRZ mark. Even thoughr, even NRZI can have long series of zeros (ones if transitioning on o), so clock recovery can be difficult unless some form of run length limited coding is used on top. Magnetic disk and tape generally uses fixed rate RLL codes while USB uses bit stuffing, which is more efficient, but results in a variable data rate it takes lower levelto send a long string of 1 bits over USB than it does to send a long string of 0 bits. Return-to-zero The binary signal is encoded using rectangular pulse amplitude modulation with polar return-to-zero code Return-to-zero (RZ) describes a line code used in telecommunications signals in which the signal drops (returns) to zero between each pulse. Returns to zero modulation formats are becoming increasingly popular for long-haul optical fiber transmission systems at bit rates of 10 Gb/s and above. Previously, the benefits of RZ formats were often overlooked, because they require larger bandwidth than non-return-to-zero (NRZ) formats, and their generation typically requires two cascaded Mach-Zehnder (MZ) modulators. In recent years, it has been shown that RZ can have superior performance over NRZ in certain regimes where chromatic dispersion and fiber nonlinearities are present [2]-[4], as the RZ pulse may exhibit soliton-like properties. In addition, RZ has greater tolerance to polarization-mode dispersion than NRZ Recent research has compared the performance of RZ with different modulation techniques, including binary ON-OFF keying (OOK) and binary differential phase-shift keying (2-DPSK ) RZ pulses are frequently generated by driving an MZ modulator by a sinusoidal drive waveform; we assume throughout this paper that RZ pulses are generated in this manner. We define the pulse duty cycle as TFWHM/TS, where TFWHM is the pulsewidth (full-width at half-maximum intensity), and TS is the symbol duration. Depending on the drive waveform amplitude and bias, RZ pulses can have duty cycles of 33%, 50%, and 67%. In particular, 67% RZ is often referred to as carrier-suppressed RZ (CSRZ). Biphase mark code: The biphase mark code is a type of encoding format for binary data streams. When a binary data stream is sent without modification via a channel, there can be long series of logical ones or zeros without any transitions which makes clock recovery and synchronization difficult. Streams encoded in NRZ are affected by the same problem. Using biphase mark code makes synchronization easier by ensuring that there is at least one transition on the channel between every data bit; in this way it behaves much like the Manchester code scheme. Every bit of the original data is represented as two logical states which, together, form a bit. Every logical 1 in the input is represented as two different bits (10 or 01) in the output. The input logical 0 is represented as two equal bits (00 or 11) in the output. Every logical level at the start of a cell is inversion of the level at the end of the previous cell. In BMC output the logical 1 and 0 are represented with the same voltage amplitude but opposite polarities, as shown in the following image: These coding provides a better results there is a change in the polarity at the minimum every two bits. That is not need to know the polarity of the sent signal since the information is not kept in the actual values of the voltage but in their change: in other words it does not matter whether a logical 1 or 0 is received.At last BMC code signal has 0 average DC voltage, therefore decreasing the necessary sending power and also reduces the electromagnetic disturbance generated by the transmission line. All these + aspects are achieved at the expense of doubling clock frequency. Manchester encoding: Manchester encoding offers distinct advantages over other digital encoding schemes. It has become a popular standard for low-cost radio frequency communication of digital data. In reality, Manchester encoding was the result of research done at the University of Manchester into phase modulation techniques used for reading and writing digital data onto a magnetic storage device. Since that time, Manchester encoding has gained wide acceptance as the modulation scheme for low-cost radio-frequency transmission of digital data. One of the most significant characteristics of Manchester encoding is its unique way of representing digital data. Rather than representing data Construction of Manchester-encoded data: Manchester encoding is very easy to construct. You simply combine the serial bits to be encoded with the clock running at the bit-boundary rate When you compare the Manchester-encoded output with the bit stream, youll see the same waveform. Decoding Manchester-encoded Data Decoding Manchester-encoded data is as easy as encoding it. You simply perform an exclusive-OR of the Manchester encoded signal with a logical 1 at the bit-boundary sample points, as shown in Fig. Differential Manchester encoding: A more esoteric version of Manchester encoding is a scheme called Differential Manchester encoding (DME). Think of it as Manchester encoding on steroids. DME is a more efficient encoding scheme because it requires less bandwidth than standard Manchester encoding. The overhead of transmitting a data stream using DME is less because it doesnt require a preamble, which is used by the DPLL to lock onto the clock frequency. Because of this, DME can be found in networks, such as fast Ethernet over copper twisted-pair wiring. DME differs from standard Manchester encoding in one simple way: Manchester encoding represents binary data based on a positive or negative edge transition at each bit boundary. DME represents data by the presence or absence of a transition between two bit boundaries. Simply stated, if a transition occurs between a bit boundary, its represented as a binary 0. An absence of a transition signifies a binary 1. As a complement to this reintroduction to the basics of Manche ster encoding for lowbit serial network applications, a second article is available online at Embedded.com. The article will leverage from the theory presented here and offer a practical, real-world example that illustrates the simplicity of implementing Manchester encoding into a real embedded design. AMI (Alternate Mark Inversion) encode format : AMI (Alternate Mark Inversion) is a synchronous clock encoding technique which uses bipolar pulses to represent logical 1 values. It is therefore a three level system. A logical 0 is represented by no symbol, and a logical 1 by pulses of alternating polarity. The alternating coding prevents the build-up of a d.c. voltage level down the cable. This is considered an advantage since the cable may be used to carry a small d.c. current to power intermediate equipment such as line repeaters. AMI coding was used extensively in first generation PCM networks, but suffers the drawback that a long run of 0s produces no transitions in the data stream (and therefore does not contain sufficient transitions to guarantee lock of a DPLL). Successful transmission therefore relies on the user not wishing to send long runs of 0s and this type of encoding is not therefore transparent to the sequence of bits being sent. The HDB3 encoding scheme is one of many which have been developed to provide regular transitions irrespective of the pattern of data being carried. Example of AMI encoding The pattern of bits 1 0 0 0 0 1 1 0 encodes to + 0 0 0 0 + (the corresponding encoding using HDB3 is + 0 0 0 + + ). High Density Bipolar Order 3 Encoding: The HDB3 code is a bipolar signaling technique (i.e. relies on the transmission of both positive and negative pulses). It is based on Alternate Mark Inversion (AMI), but extends this by inserting violation codes whenever there is a run of 4 or more 0s. This and similar (more complex) codes have replaced AMI in modern distribution networks. Conclusion: The Digital signal formats are the techniques by which we uses the digital data in different formats for uses of different purposes. It is mostly used as wide applications in communication fields. Although digital representations are discrete, the information represented can be either discrete, such as numbers, letters or icons, or continuous, such as sounds, images, and other measurements of continuous systems by using these different encoding or digital formats techniques. Refrences: website links: http://www.docstoc.com/doccash/signup/?doc_id=2507650 http://en.wikipedia.org/wiki/encoding_format_(digital) http://pdfdatabase.com/index.php?q=signal+formats+in+digitalfiletype=2 http://en.wikipedia.org/wiki/Non-return-to-zero http://en.wikipedia.org/wiki/Bipolar_encoding http://www.cse.wustl.edu/~jain/cse473-05/ftp/i_5cod/sld006.htm http://www.tpub.com/neets/tm/112-2.htm http://www.osun.org/alternate+mark+inversion+encoding-doc.html Books: Computer Networks and data communication by Frauzan. Computer networks by J.s katre (tech-max publisher) Signals and system by Sanjay Sharma.

Financial Statements Essay -- Economy, Financial Distress

Financial Statements basically show the historical performance or record of the company at some previous point of time. By the time when financial statements are made public, changes are many economical areas such as market conditions, currency exchange rate and inflations can change the values of assets and liabilities. In this case there often exist discrepancies between book value of assets and their market values. In above case there might be companies that are healthy and many go through period of financial distress. In particular is the threat of not being able to meet debt obligations. The first Indication of financial distress is when firm does not have enough liquid assets (short-term assets) to cover (pay for) current liabilities (short-term liabilities) when this happen than firm ability to covering long-term liabilities is reduced resulting in creditors taking on more risk than the investment of loaning money to the firm is worth. When company is facing financial distress, book value of company liabilities can become worth more than the market value of the same liabilities. If this happen, than firm is in danger of not meeting its obligations to creditors. In this case creditors may not be paid and in worst of financial distressed time, the creditors may receive nothing in interest or principal, if the firm files for bankruptcy. The importance of financial-decision making goals is to increase shareholders’ value and to keep them away from financial distress. The Predicting of financial distress is an early warning signal to keep investors from being loss. It has been more than 70 years, since Ramser & Foster, and Fitzpatrich in 1931-1932, and 44 years, since Beaver (1966) but still they have not found the theory... ...earches this paper extends the previous research work done on financial distress. We have used modified Altman Z Score as a proxy for the financial distress. After including the financially distressed and financially healthy firms in our sample, we have seen the effect of financial distress on corporate cash flows. Prior to this work hardly any paper can be seen which studies the impact of financial distress on corporate cash flows, especially in Asian context. Our work adds to the literature in a sense that it not only identifies the financially distressed firms but also measures the effect of financial distress on operating cash flows of the firms listed on Karachi Stock Exchange. Our work also contributes to the literature in establishing a fact that whether the model of financial distress developed by Altman is relevant in Pakistan’s Corporate Environment. Financial Statements Essay -- Economy, Financial Distress Financial Statements basically show the historical performance or record of the company at some previous point of time. By the time when financial statements are made public, changes are many economical areas such as market conditions, currency exchange rate and inflations can change the values of assets and liabilities. In this case there often exist discrepancies between book value of assets and their market values. In above case there might be companies that are healthy and many go through period of financial distress. In particular is the threat of not being able to meet debt obligations. The first Indication of financial distress is when firm does not have enough liquid assets (short-term assets) to cover (pay for) current liabilities (short-term liabilities) when this happen than firm ability to covering long-term liabilities is reduced resulting in creditors taking on more risk than the investment of loaning money to the firm is worth. When company is facing financial distress, book value of company liabilities can become worth more than the market value of the same liabilities. If this happen, than firm is in danger of not meeting its obligations to creditors. In this case creditors may not be paid and in worst of financial distressed time, the creditors may receive nothing in interest or principal, if the firm files for bankruptcy. The importance of financial-decision making goals is to increase shareholders’ value and to keep them away from financial distress. The Predicting of financial distress is an early warning signal to keep investors from being loss. It has been more than 70 years, since Ramser & Foster, and Fitzpatrich in 1931-1932, and 44 years, since Beaver (1966) but still they have not found the theory... ...earches this paper extends the previous research work done on financial distress. We have used modified Altman Z Score as a proxy for the financial distress. After including the financially distressed and financially healthy firms in our sample, we have seen the effect of financial distress on corporate cash flows. Prior to this work hardly any paper can be seen which studies the impact of financial distress on corporate cash flows, especially in Asian context. Our work adds to the literature in a sense that it not only identifies the financially distressed firms but also measures the effect of financial distress on operating cash flows of the firms listed on Karachi Stock Exchange. Our work also contributes to the literature in establishing a fact that whether the model of financial distress developed by Altman is relevant in Pakistan’s Corporate Environment.

Chak De! India Essay -- Film Review

In Shimit Aman’s film Chak De! India, we examine the impact of India’s socio-political condition. In result, Aman’s film brings to light the political anxiety of post-colonial India. Furthermore, we are able to determine how the boundaries of Indian nation-states have an impact on the construction gender, sports, and space. Sports are dependent indicators of the socio-political atmosphere in India. It has become an emblem of Indian nationhood, dominated by males the practice of a national sports is the country’s symbol of the evolution of Indian modernity. Appadurai states, â€Å"The means of modernity contained in cricket require a confluence of lived interests where cricket producers and consumers can share the excitement of ‘Indiannes’ without its many divisive scars† (Appadurai, 179). Like Cricket, Field Hockey introduced to India by the British during the colonialism of the Indian empire. Thus, in the Indian context these sports produce an unexpected light on the relationship between nationhood and empire (Appadurai, 32). India has developed a collective identity of ‘Indianess’ through the vernacularization of these sports. The relationship between sports and politics is on the oldest pervading examples of the interaction of the institution and nationhood (Heitzman and Srinivas, 140). Sports become a lens in which the outsider can view the socio-political stratum. Within the beginning of the Film, the audience becomes aware of the importance of the Field Hockey match between India and Pakistan. Through this match, the space of Indian Muslim identity is hostile and prejudicial in the face of India. The match magnifies and politicizes the experience of the match while simultaneously being apart of a larger discourse of nationa... ...53). Furthermore, the Girls hockey team broke the gender stereotype by dominating a male domain, by performing bodily practices that ignore the differences of their nation-states. In one scene of the movie, when hockey officials decide not to send the girls team to Australia for the World Cup, the coach makes a deal in which the girls would challenge the men’s team in hopes of making it. The girls unite to put on a fierce match, and by competing in a male domain, they are rewarded with the opportunity to go play in the world cup. Moreover, they learned to reconcile religious discrimination for national sentiment through sports performance. In contrast to cricket, Appadurai states, â€Å"In the case of cricket in India, the key to the complex flows that linked cricket, class, and race in the colonial ecumene was the story of patronage and coaching in India†(Appdurai, 45).

James Joyces Araby - Lack of Insight in Araby :: Joyce Dubliners Araby Essays

Araby – Lack of Insight  Ã‚   Readers of "Araby" often focus on the final scene as the key to the story. They assume the boy experi ­ences some profound insight about himself when he gazes "up into the darkness." I believe, however, that the boy sees nothing and learns nothing--either about himself or others. He's not self- reflective; he's merely self-absorbed. The evidence supporting this interpretation is the imagery of blindness and the ironic point of view of the narrator. There can seem to be a profound insight at the end of the story only if we empathize with the boy and adopt his point of view. In other words, we must assume that the young boy is narrating his own story. But if the real narrator is the grown man looking back at his early adolescence, then it becomes pos ­sible to read the narrative as ironic and to see the boy as confused and blind. The story opens and closes with images of blindness. The street is "blind" with an "uninhabited house†¦ at the blind end." As he spies on Mangan's sister, from his own house, the boy intentionally limits what he is able to see by lowering the "blind" until it is only an inch from the window sash. At the bazaar in the closing scene, the "light was out," and the upper part of the hall was "completely dark." The boy is left "gazing up into the darkness," seeing nothing but an inner torment that burns his eyes. This pattern of imagery includes images of reading, and reading stands for the boy's inability to understand what is before his eyes. When he tries to read at night, for exam ­ple, the girl's "image [comes] between him and the page," in effect blinding him. In fact, he seems blind to everything except this "image" of the "brown-clad figure cast by [his] imagination." The girl's "brown-clad figure" is also associated with the houses on "blind" North Richmond Street, with their "brown imperturbable faces." The houses stare back at the boy, unaffected by his presence and gaze. The most important face he tries and fails to read belongs to Mangan's sister. His description of her and interpretation of the few words she says to him can be seen as fur ­ther evidence of his blindness. He sees only what he wants to see, the "image" he has in his mind's eye.

Forms of Business Essay

The vast majority of small businesses start out as sole proprietorships. These firms are owned by one person, usually the individual who has day-to-day responsibility for running the business. Sole proprietorships own all the assets of the business and the profits generated by it. They also assume complete responsibility for any of its liabilities or debts. In the eyes of the law and the public, you are one in the same with the business. Advantages of a Sole Proprietorship †¢ Easiest and least expensive form of ownership to organize. †¢ Sole proprietors are in complete control, and within the parameters of the law, may make decisions as they see fit. †¢ Profits from the business flow-through directly to the owner’s personal tax return. †¢ The business is easy to dissolve, if desired. Disadvantages of a Sole Proprietorship †¢ Sole proprietors have unlimited liability and are legally responsible for all debts against the business. Their business and personal assets are at risk. †¢ May be at a disadvantage in raising funds and are often limited to using funds from personal savings or consumer loans. †¢ May have a hard time attracting high-caliber employees, or those that are motivated by the opportunity to own a part of the business. †¢ Some employee benefits such as owner’s medical insurance premiums are not directly deductible from business income (only partially as an adjustment to income). Partnerships In a Partnership, two or more people share ownership of a single business. Like proprietorships, the law does not distinguish between the business and its owners. The Partners should have a legal agreement that sets forth how decisions will be made, profits will be shared, disputes will be resolved, how future partners will be admitted to the partnership, how partners can be bought out, or what steps will be taken to dissolve the partnership when needed; Yes, its hard to think about a â€Å"break-up† when the business is just getting started, but many partnerships split up at crisis times and unless there is a defined process, there will be even greater problems. They also must decide up front how much time and capital each will contribute, etc. Advantages of a Partnership †¢ Partnerships are relatively easy to establish; however time should be invested in developing the partnership agreement. †¢ With more than one owner, the ability to raise funds may be increased. †¢ The profits from the business flow directly through to the partners’ personal tax return. †¢ Prospective employees may be attracted to the business if given the incentive to become a partner. †¢ The business usually will benefit from partners who have complementary skills. Disadvantages of a Partnership †¢ Partners are jointly and individually liable for the actions of the other partners. †¢ Profits must be shared with others. †¢ Since decisions are shared, disagreements can occur. †¢ Some employee benefits are not deductible from business income on tax returns. †¢ The partnership may have a limited life; it may end upon the withdrawal or death of a partner. Types of Partnerships that should be considered: 1. General Partnership Partners divide responsibility for management and liability, as well as the shares of profit or loss according to their internal agreement. Equal shares are assumed unless there is a written agreement that states differently. 2. Limited Partnership and Partnership with limited liability â€Å"Limited† means that most of the partners have limited liability (to the extent of their investment) as well as limited input regarding management decision, which generally encourages investors for short term projects, or for investing in capital assets. This form of ownership is not often used for operating retail or service businesses. Forming a limited partnership is more complex and formal than that of a general partnership. 3. Joint Venture Acts like a general partnership, but is clearly for a limited period of time or a single project. If the partners in a joint venture repeat the activity, they will be recognized as an ongoing partnership and will have to file as such, and distribute accumulated partnership assets upon dissolution of the entity. Corporations A Corporation, chartered by the state in which it is headquartered, is considered by law to be a unique entity, separate and apart from those who own it. A Corporation can be taxed; it can be sued; it can enter into contractual agreements. The owners of a corporation are its shareholders. The shareholders elect a board of directors to oversee the major policies and decisions. The corporation has a life of its own and does not dissolve when ownership changes. Advantages of a Corporation †¢ Shareholders have limited liability for the corporation’s debts or judgments against the corporation. †¢ Generally, shareholders can only be held accountable for their investment in stock of the company. (Note however, that officers can be held personally liable for their actions, such as the failure to withhold and pay employment taxes. †¢ Corporations can raise additional funds through the sale of stock. †¢ A Corporation may deduct the cost of benefits it provides to officers and employees. †¢ Can elect S Corporation status if certain requirements are met. This election enables company to be taxed similar to a partnership. Disadvantages of a Corporation †¢ The process of incorporation requires more time and money than other forms of organization. †¢ Corporations are monitored by federal, state and some local agencies, and as a result may have more paperwork to comply with regulations. †¢ Incorporating may result in higher overall taxes. Dividends paid to shareholders are not deductible from business income; thus this income can be taxed twice. Sole proprietorship Also referred to as â€Å"single proprietorship,† a sole proprietorship is the most simple form of business and the easiest to register, through the Bureau of Trade Regulation and Consumer Protection (BTRCP) of the Department of Trade and Industry (DTI). It is owned by an individual who has full control/authority of its own and owns all the assets, as well as personally answers all liabilities or losses. The fact that it is run by the individual means that it is highly flexible and the owner retains absolute control over it. The problem, however, is that a sole proprietor has unlimited liability. Creditors may proceed not only against the assets and property of the business, but also after the personal properties of the owner. In other words, the law basically treats the business and the owner as one and the same. This uniform treatment also has important tax implications. Partnerships and corporations may lessen their tax liability through a myriad of business expenses and other tax avoidance techniques. These tax deductions may not be applicable to a sole proprietorship. Also, the potential growth and reach of a sole proprietorship pale in comparison with that of a corporation. Partnership A partnership consists of two or more persons who bind themselves to contribute money or industry to a common fund, with the intention of dividing the profits among themselves. The most common example of partnerships are professional partnerships, like in the case of law firms and accounting firms. Just like a corporation, it is registered with the Securities and Exchange Commission (SEC). A partnership, just like a corporation, is a juridical entity, which means that it has a personality distinct and separate from that of its members. A partnership may be general or limited. In a general partnership, the partners have unlimited liability for the debts and obligation of the partnership, pretty much like a sole proprietorship. In a limited partnership, one or more general partners have unlimited liability and the limited partners have liability only up to the amount of their capital contributions. Unlike a corporation, which survives even when a member/stockholder dies or gets out, a partnership is dissolved upon the death of a partner or whenever a partner bolts out. Corporation A corporation is a juridical entity established under the Corporation Code and registered with the SEC. It must be created by or composed of at least 5 natural persons (up to a maximum of 15), technically called â€Å"incorporators.† Juridical persons, like other corporations or partnerships, cannot be incorporators, although they may subsequently purchase shares and become corporate shareholders/stockholders. The liability of the shareholders of a corporation is limited to the amount of their capital contribution. In other words, personal assets of stockholders cannot generally be attached to satisfy the corporation’s liabilities, although the responsible members may be held personally liable in certain cases. For instance, the incorporators may be held liable when the doctrine of piercing the corporate veil is applied. The responsible officers may also be held solitarily liable with the corporation in certain labor cases, particularly in cases of illegal dismissal. The biggest businesses take the form of corporations, a testament to the effectiveness of this business organization. A corporation, however, is relatively more difficult to create, organize and manage. There are more reportorial requirements with the SEC. Unless you own sufficient number of shares to control the corporation, you’ll most likely be left with no participation in the management. The impact of these concerns, however, is minimized by the army of lawyers, accountants and consultants that assist the corporation’s management.

Use of Nature in Poetry

Poets use many ways when they want to communicate something using poems. Poems are used as a means of passing ideas, information and expression of feelings. This has made the poets to use the natural things and images that people can relate with so that they can make these poems understandable. The most common forms of writing that are used by the poets are the figurative language for example imagery and metaphors. In addition, the poets use the natural landscape in their attempt to explore the philosophical questions.Therefore, this essay will explore the forms that have been used by the poets in writing poems using the natural landscape. The essay will be based on poems such as ‘Stopping by Woods on a Snowy Evening’ by Robert Frost, ‘Ode to the West Wind’ by Shelley and ‘Swan and Shadow’ by John Hollanders. The poets use different styles and techniques in writing poems. They employ varying styles of writing poems that include the styles of lit erature such as symbolism. This has necessitated the use of the natural landscape to pass the ideas for which the poem was intended.When the natural landscape is used in poetry, it necessitates a creation of the mind through imagination. The reader of the poem will be in a position of deriving the meaning of the poem from what he reads. This has been demonstrated by J. Hollander in his poem the ‘Swan and Shadow’. Hollander starts his poem with a description of the Dusk above the water hang the loud flies. This will give the reader a figurative image of what the poet meant because it relates to what is found in nature. The natural physical landscape is also used by the poets because it can be easily related with and therefore it is used as a simile.The similes are literary techniques used when we want to relate something with another item with similar attributes. Therefore, it will be easier to understand the poems when the poets apply techniques that are familiar with t he reader. This presents the reason behind the poets using the natural landscape because the reader must have related with the nature. Shelley in his poem ‘Ode to the West Wind’ has used similes in his poem. He states that, â€Å"the leaves dead are driven like ghosts from an enchanter fleeing. † He also states that, â€Å"the winged seeds where they lie cold and low each like a corpse within its grave. As observed from these examples, the poets will use these techniques to assist in easier interpretation of the poem. The poets also use metaphors when writing poems. Metaphors refer to the use of certain words to mean otherwise in the context of the poem. However, metaphors are sometimes hidden in the poem such that they require the reader to figure out their existence in the poem. This will be easy when the poet employs the physical environment that is well understood by the reader. In addition, metaphors will strengthen the ideas that the poet wants to pass acr oss.Metaphors will therefore make it easier for the readers to interpret and understand the meaning that the poet intended to communicate. Shelley has used a metaphor in his poem where he states ‘†¦Pestilence-stricken multitudes’. He states this to indicate to the reader that he is not just addressing a pile of leaves. Therefore, this helps to understand the deeper meaning of the poem. He also states about the ‘wintry bed’, which is meant to show his mood in the poem. Poets also use the landscape in writing poems because of the inspiration that they get from such places.This could be based on some memory or the history of the place and therefore it inspires the writer of the poem. This could help the poet to pass some information that can be easily related with such a situation. Robert Frost in his poem ‘Stopping by Woods on a Snowy Evening’, writes about his experience in the wood in a snowy evening. He states that though the wood would p rotect him from the snow, he had to get home to sleep because it was getting late. The poet was indicating the obligations that he was supposed to perform though he could protect himself from the snow.The poet has also employed personification where he refers to the horse and states that his horse would find it queer when he stood by the woods where there was no farmhouse nearby. By stating the above, he gave the horse some human attributes. The poet has used nature to indicate that though he would have stayed in the woods to see as they are covered with snow, he had to fulfill his promises through carrying out his duties. The poets also use personification by referring to the natural landscape in showing some human attributes.Personification refers to the use of human attributes on non-humans such as animals. Such attributes includes beauty, ugliness and gentleness or ferocity. These attributes are reflected through the use of figurative language that represents the people. These i nclude the metaphors and the similes. Therefore, the natural landscape will be used in comparing these attributes with those of the human beings. This is related with what the people understand that is found in the environment. The writer of the poems will use descriptive words that are given to the natural landscape that has been personified.This will help in showing the human attributes indirectly when the deeper meaning of the poem is derived. The three poems help to mirror poetic concerns over the transitory nature of life. In the poem ‘Stopping by the woods on a Snowy Evening’ by Robert Frost, the woods are described as dark and deep. He also states that it was the â€Å"†¦darkest evening of the year†. This gives a picture of a place where there was no one living. Frost has also stated that the woods were located in a place where there was no farmhouse because though he knew the owner, he lived in the village.The poet is trying to show existence of some isolation. This is evident that the poems are not written in a direct manner but they present the reader with an opportunity to figure out what was the meaning of the poem. The poets have used poems to communicate some message about how people live in the society. The poems always have the literal meaning and the deeper meaning that requires a deeper understanding of what the poet tried to communicate. In addition, we observe that the speaker of the poem implies that he could be in the wrong for trespassing in someone’s land.He shows that he is out of order and therefore he is supposed to go to sleep in his place because it is already dark in the evening. The writer tried to show the obligations that people have in life and therefore they are supposed to be time conscious while doing their activities. Also, the poem could have a deeper meaning that implies a transition from one life to another. This occurs where the speaker states in the last line that he has miles to go bef ore he sleeps. The sleep could mean death in this context. This poem shows how the poets employ the poetic techniques and styles to bring forth ideas about life to the reader.The poem ‘Ode to the West Wind’ by Shelley also indicates the poetic techniques that are employed by the poets. The poem brings out the element of transition because he reveals his thoughts like the winged seeds are trapped. When the poet refers to the ‘West Wind’, he implies a driving force for transition in the human. Shelley has also implied the winter as not just the last phase of vegetation but also as a transition in the individual life, that includes civilization and religion. Therefore, the poet was symbolic when he referred to the West Wind.The West Wind is implied as carrying the dead thoughts in the individuals. Shelley was more concerned with the transitions that happen in people’s lives in his poem. Shelley uses the words â€Å"winged seeds†, which he likens with a feeling of being trapped. By reference to the seeds, it shows that even when death occurs, there will be new life that will grow out of the ‘grave’. The poet has also written about images of religion that help creates new life. It is evident from the poem that poems are just a shadow of what is happening in the society.This is because they will indicate the changes that occur in the lives of individuals. John Hollander’s poem ‘Swam and Shadow’ has various visual images that are used to increase the understanding of the reader of the poem. He uses figurative language such as describing the water as â€Å"breaking up no being gathered†. This makes the poem beautiful in that the reader is left to imagine about the startle of the wings when a swan wants to fly. The poem has created a transition of moods where sometimes it is sad and on other occasions, the mood of the poem is lovely.The poet implies the disappearance of the swan, which woul d imply their death when they fly. This therefore presents the sad tone of the poem. We also see that the poet has applied a technique where the whole poem is not punctuated. We just guess the starting of a sentence if there is a capital letter. This makes it hard to differentiate the thoughts of the poet. This style makes the poem unique and therefore it is interesting because of the prose form. This poem also illustrates transition because it describes the flies that are found in the dusk hanging above the water.However, the writer describes that; ‘their shadow will disappear and fade’. The disappearance of the swan represents death, which marks a transition from one form of life to another. This has been described when the poem comes to end where the poet states that ‘†¦yes by then a swan will have gone yes out of mind†¦. ’ In conclusion, we observe that most poets will always use the natural environment when they want to communicate something. They will use the natural landscape and other creatures that are found in the environment. This is meant to assist the reader in the easier understanding of the poems.