The Stone Carvers Essay Example for Free

The Stone Carvers Essay The Stone Carvers is a book of obsessions. Each one of the characters has their own obsessions that at one point they believe to be a natural and helpful to their lives. However each of the characters in The Stone Carvers learns that these obsessions with perfection, love, adventure, or anything end without them being able to be satisfied and on many occasions without achieving what they were obsessing over. The author Jane Urquhart made a compelling story on the nature obsession and the effects of obsession over any matter. The characters of the novel were fixated on a large range of ideas; they were obsessed with ideas from love to architecture and because of the diversity that Jane has shown that obsession of any form will always end without resolve. The conclusion about obsession can be grasped through the various trials that each character of the story is placed under. In The Stone Carvers Urquhart is able to show that obsession can never lead to a successful happiness, through a few powerful ideas; when someone is fixated on an idea the task may not be able to be completed, a person’s obsession can be counterproductive to their cause, and fixating on one thing can cause the person to lose track of the rest of their life. When someone is fixated on one task or idea their obsession may not ever be complete in their eyes. In Klara’s love affair with Eamon, Klara is obsessed with staying with and caring for Eamon. When Klara was not with Eamon she was thinking of him; â€Å"All the rest of the day she was thinking of the moments when Eamon’s arm was on her shoulder or his hands were in her hair.† (pg. 121) This obsession of love seems like a natural and healthy idea to have however Klara’s work begins to be influenced by their love and she begins to be jealous of anyone with a relationship with Eamon. Klara becomes particularly upset at one point she exclaimed â€Å"I saw you laughing, Eamon, with your friends outside the brewery. I think you’d forgotten me altogether, that’s what I think.† (pg. 117) Klara’s obsession with Eamon was never able to be complete because she would never be able to complete her storybook obsession of loving him and him loving her. Her obsession eventually led to an extended period of grieving her lost lover. Sometimes an obsession with something can actually blind the obsessed person into actually being counterproductive to their goals. In a minor case in The Stone Carvers Refuto, who broke down because he held himself responsible for his brother’s death, ran from his family to not bear with the pain of reuniting with them. Refuto’s reasoning for not going back to his family was that: â€Å"I could not put the burden of a killer on their shoulders.† (pg. 211) Refuto was obsessed with keeping his name clean and his family safe. When he ran away from home however his family was left to fend for themselves and live without his support. When he and Tilman had become friends was the only time that he realized he had been hurting his friends with his own obsession. When Refuto did get over his obsession and went home, his wife and he talked at length about the family and how they were able to get along for so long without him. Refuto said that â€Å"I was gone but Tilman told me to come back.† (pg. 215) Since his departure Refuto was able to â€Å"clear my head in four directions at once.† (pg. 215) This fixation on Refuto’s name had kept him away from his family but finally he was able to go back and correct what his obsession did to him. His obsession had blinded him to the harm that his actions had caused to his family. Instead of helping keep his family safe he was only harming it and only once he accepted that he had an unhealthy obsession was he able to return to his life with his family. When someone is fixated on an idea they tend to lose focus on other important aspects of their lives. In The Stone Carvers an example of this would be in Tilman and Klara’s mother, Helga. Helga had recently mourned what she thought was her son’s death and became obsessed, as soon as Tilman came home, with controlling where Tilman went and how he would live. Tilman however â€Å"responded neither to her questions nor her attempts at incarceration and intimidation but looked at her with confusion on his perfect face.† (pg. 63) Helga became so hysterically obsessed with keeping him with her that eventually she chained Tilman to the house however â€Å"Helga would never recover – not from his imprisonment and not from his escape.†(pg. 67) Tilman screamed and refused to eat while he was chained and his mother only then realized that she had made a mistake in obsessing over keeping Tilman caged. She pushed Tilman away with her passions for keeping him with her. The Stone Carvers shows that someone who is obsessed with an idea or task is more prone to making mistakes or causing a problem in a related aspect of their life. Throughout the book Jane was able to show her views on obsessions in persuasive undertones and themes throughout the entire novel. Jane was able to show that no matter how justified a fixation may seem the outcome is always negative. Throughout the novel the theme of obsession can be seen from the minor characters all the way to the major events of the story. Jane makes her case with many examples of the ways obsession can lead to the destruction of a person. She does this through showing that when someone has an obsession they might never be able to complete, a person’s obsession could be counterproductive to their cause, and fixating on one idea can cause the person to lose track of the important parts in their life. The persuasive undertones in the story are able to clearly convey the message of obsession being something that only harms the obsessed person. Walter Allward once said â€Å"I have been eating and sleeping stone for so long it has become an obsession with me. And incidentally, a nightmare.† (pg. VI) The inspiration for such a great novel and theme can be found in this quote because the amount of emotion that went into Walter’s work on the Vimy Ridge Memorial but also the tragic way Walter was unable to be truly happy after his most amazing creation. Works Cited

Gender Inequality Within the US Essay -- Gender Studies

The USA has a long history of bestowing freedom, choice and equal rights upon its citizens, but even though the US government no longer discriminates against race or nationality, gender is still an issue. Women’s rights have come a long way since August 26th 1920 - The date in which The 19th Amendment to the Constitution was signed into law, granting women the right to vote, but the fight is not over yet. Republican politicians like Rick Santorum and Rick Perry along with right-wing fanatics like Rush Limbaugh and fundamentalist religious groups want to profoundly change the rights of women in America. The radical ideologies embraced by these people attest that the use of contraception and the in statement of sexual education are abolishing core American values. The more extreme believe that women are too stupid to make their own medical decisions. These right-wing radicals wage zealous wars on female sexuality and a woman’s right to her own body. Unsurprisingly abortion and contraception are hot topics among the anti-feminists movement. Radical Christians see abortion as an unforgivable sin, even in the case of rape, and contraception as something that should simply be outlawed. The majority of these factions are predominantly white, Christian males. Interestingly enough there are no groups that protest men’s rights or claim that men have too much freedom over their bod ies. The battle over women’s rights to reproductive health care has recently taken a substantial legal step backwards. In 2011 alone, 19 states have enacted a total of 162 new laws relating to reproductive health. Unsurprisingly, 49 percent of these work to restrict access to abortion services, smashing the previous record of 34 legalized restrictions passed... ...male-dominated-student-government-and-why-it-matters/>. "Voting and Registration in the Election of November 2010." In the Election of November 2010. U.S Census Bureau, Oct. 2011. Web. 02 Mar. 2012. . "The 2012 Statistical Abstract." U.S Census Bureau. U.S Census Bureau, 2012. Web. 3 Mar. 2012. . "USA QuickFacts from the US Census Bureau." U.S Census Bureau. U.S Census Bureau, 17 Jan. 2012. Web. 03 Mar. 2012. . "Facts on Contraceptive Use in the United States." Guttmacher Institute: Home Page. Guttmacher Institute and the National Center for Health Statistics, June 2012. Web. 04 Mar. 2012. .

Prince Case Study Essay

Over the years Prince has proven themselves as an industry leader in tennis racquets and equipment that has transformed the game of tennis through their innovations. They have proven themselves as innovators through their development of the first synthetic gut string and many other things that have met the levels of all tennis players. As the world of tennis changes and the number of participants increases, Prince is once again faced with a challenge to reinvent themselves to meet the demands of 21st century tennis players. The growth in tennis participation results in a change in the market environment and requires Prince to think of new ways to stay ahead of competition. In the 21st century the presence of technology and social media are two major tools that can be used to Prince’s advantage. Prince’s first attempt to use technology in a new racket innovation was a failure. They released aracket with â€Å"O Port† holes that was supposed to improve racquet speed. â€Å"The idea was to differentiate itself from the marketplace, but it wasn’t necessarily what the market wanted† (Rovell, 2012). Knowing the market demand when releasing a new product is one of the most important details to ensure success. Another issue they faced in the release is they put all their faith into this new development and lost focus on the other products that made them who they are today. To reverse this mistake I feel it is the right time with the tennis market growing to release a new type of racquet. This must meet the demand of the new emerging market while still paying attention to their older market to continue growth without loosing consumers. They can achieve this by directly contacting consumers and seeing what they would like or feel they are missing in a tennis racquet. Another idea to steer away from their last racquet release would be developing three new racquets that meet the need of each group. I don’t think its possible to develop a racquet that caters to all strokes and levels. I feel that using new technological developments to design a racquet based upon the three different strokes would meet the needs of all levels of their market. Along with the growth of the tennis industry, Prince needs to continually  market themselves and the industry to influence consumers to invest in their products. To accomplish this Prince could host local tennis tournaments in cities to get people playing the sport. As a result this would link tennis directly to their brand which markets themselves and the sport all in one to maximize profitability and gain consumer awareness. To increase their market segment and reach a new audience to increase their market presence they could sponsor a school tennis team or donate racquets to a school to get kids into the sport at a young age. If the child enjoys the sport the odds are the parent will purchase their products from Prince which is a great way to get a younger audience into the sport and also use this as a social media opportunity. They could start an after school tennis program with school where they donate equipment and teach kids the sport while keeping them active and out of trouble. This could certainly result in many opportunities for social media and increase brand awareness through their donations. Parents are always looking for ways to keep their children active and out of trouble so this serves as a great opportunity to do so and once again allows them to diversify their market and give them a competitive edge. As Prince begins to grow their company in attempt to keep up with 21st century demands they will need a new way to market and promote themselves to keep ahead of competition. One way to do this is hosting a sponsorship for players that can be promoted through social media such as twitter and Facebook. It is important for Prince to reach a younger audience and their large presence on social networks makes it important for them to gain as much presence through social media as possible. Each market segment has a different way to be reached so it is important for Prince to understand each of those markets and then decide how they will promote themselves according to their demands. The large number of distribution channels within Prince poses challenges but also holds many opportunities for growth. One of the most important distribution channel is mass merchants such as Wal-Mart. It is important that their presence within mass merchants is well received and this can be done by setting up specific displays to promote their product in which the general consumer of these stores will relate to. The way a product is promoted in Wal-Mart may be very different than the way its promoted in a specialty store. I feel that smaller store displays should be centered around the sponsored player linked to Prince. A store like Wal-Mart should have the display accessible and visible amongst the many products within the store. Wal-Mart is also known for their low prices so Prince should have a presence in the catalog and advertise discounts on their products within the catalog and in the the store. Wal-Mart can carry the lower end racquets to allow this discount where as smaller shops can carry higher end racquets to cater to their audience. Understanding the audience of each distribution channel will allow Prince to properly promote and advertise their product within each store. Another area that Prince relies on to generate revenue is the global market. Global success is extremely important in having a competitive advantage and constantly needs to be improved to meet global market demands. Being that tennis is played all over the world their global presence is just as important as it is in the US. Latin America has a large presence with professional tennis players and due to this the sport is continually growing in this area. To enhance their global presence I feel it is important to sponsor players outside of the US to maintain their global presence. When a consumer sees a professional player from their country using a Prince racquet it will influence them to purchase it. Prince should use the origin of top players and target these markets. There is a great deal of pride that comes when someone reaches a level in sports from your home country. Prince can use this to their advantage and enhance their market presence in the countries of professional players. Prince continues to be one of the leading companies in the world of tennis. They strive to continue their name as a top innovator in the field and maintain their global market presence. With the current growth in tennis participation there is no better time to re market themselves to stay ahead of competition and developing trends. Their impressive track record with major inventions over the years have shaped the game of tennis and give them  a competitive advantage. To accomplish the results they are after they need to create a new development that caters to their extensive market and increase their presence among youth by expanding their social media presence. The company has all of the tools for success and if implemented correctly they can solidify their spot as the top manufacturer in the world of tennis. Rovell, D. (2012, August 28). Tennis Company Prince Eying a Comeback . Retrieved from http://espn.go.com/blog/playbook/dollars/post/_/id/1295/tennis-company-prince-eyeing-a-comeback Authentic brand group propels prince sports throughout the globe with key operating partners. (2012, August 16). Retrieved from http://www.prnewswire.com/news-releases/authentic-brands-group-propels-prince-sports-throughout-the-globe-with-key-operating-partners-166404106.html Glassel, L., & Skaly , N. (n.d.). Prince sports, inc. tennis racquets for every segment [Online forum comment]. Retrieved from http://highered.mcgraw-hill.com/sites/dl/free/0078028892/943336/transcript_vc_Prince_Sports.pdf Kerin, R., Hartley, S., & Rudelius, W. (2011). Marketing. (11th ed.). New York, NY: McGraw-Hill-Irwin

Harriet Tubman And Five Greatest Leaders - Free Essay Example

Sample details Pages: 3 Words: 845 Downloads: 3 Date added: 2019/05/31 Category History Essay Level High school Tags: Harriet Tubman Essay Did you like this example? Comparing Harriet Tubman to five of the worldrs greatest leaders of all time, I will compare her to Adolf Hitler, Genghis Khan, Cesar Chavez, Gandhi, and Martin Luther King JR. Though some of these leaders believed in peace and were non violent, some of these leaders like Genghis Khan are notorious for their brutality. Something that a lot of them had in common is that they all led a great fight for what they believed in. Adolf led all of Germany in his quest of supremacy and genocide, like Genghis Khan got an entire empire together to conquer the world. While Martin Luther King JR had revolutionized an entire country to bring equality and peace to light, Gandhi revolutionized the world with his message of world peace. Don’t waste time! Our writers will create an original "Harriet Tubman And Five Greatest Leaders" essay for you Create order Harriet Tubman was an outstanding lady who fought relentlessly in her battle for equality. Much like Gandhi, she was a civil rights activist. She had also led a nonviolent battle. She escaped what would have ultimately kept her down, and made a stand. She was also an abolitionist like Gandhi. She fought relentlessly to abolish the cruelty of slavery and racism that not only riddled our country, but rather riddled the countries surrounding us as well. But, where she and Gandhi differ, is that Harriet Tubman did not run a religious campaign though Gandhi did. She also had similar traits to those of Genghis Khan, though they had very different battles and had very different ideas. While Genghis Khan had sought out to take control of the entire world, Harriet Tubman had sought out to save the world and put an end to all the hatred that had taken over the southern United States. Genghis Khan is notorious to this day for his brutal force and violence he used in his expedition to conquer the world as well as his relentlessness, while Harriet Tubman is also known for her relentless fighting spirit but was not a violent protester. also, Harriet Tubman was an activist, rather than a ruler of an empire that sought world domination like Genghis Khan. Although both were outstanding civil rights leaders for african americans in the United States, they still had some differences. Martin Luther King JR fought for the same things as Harriet Tubman, but he was wealthy and had not suffered the same brutality that Harriet Tubman had suffered. Alo, Martin Luther King Jr was a wealthy scholar. Harriet being a former slave, she had no money to afford an education and she lived rather poor. They were both very influential characters in the civil rights movement, both led non violent campaigns, and both were extremely determined to make a change happen in our country so that we can have the level of equality that we have today. Another nonviolent civil rights activist was Cesar Chavez who also led a humongous revolution in the United States. While Harriet Tubman fought for the rights of the African American community, Cesar Chavez managed to create equality for the Chicano, or mexican american, community in America. They had both suffered the abuse of the white people who had attempted to hold them down and treat them as property rather than actual people., but still maintained their nonviolent stance. Cesar Chavez lost his home, and went into a deep depression afterwards. But harriet tubman didnt have a home, he went out and found a place to call home after escaping the slavery in the South. I found it surprising that with all she faced, Harriet Tubman never fought back violently, because with all the abuse she took, it must have taken even more courage to not fight back, but to fight back in peaceful protests. Another fact that I found to be surprising, is the that Harriet and someone as evil as Adolf Hitler did have something in common. Though the only similarity is that they both do everything in their power to secure their belief of a better future, it is still a similarity between them. Another fact that i found to be quite interesting, was the depression of Cesar Chavez. I would not have guessed that someone who had fought so hard and had so much determination, would then become even after winning his fight for equality. Also, I found it interesting that even with all the things Gandhi had went through, he remained such a peaceful man and never caused any harm to anyone. Finally, I found it to be very interesting the strength of Harriet Tubman. Rather than remaining hidden after escaping the south, she became an activist and fought for the entire country to be freed. In conclusion, through all the struggles and battles Harriet went through in her life, she was a very strong woman and made a great difference. Also, though these great leaders had their similarities, they were also very different from each other. These leaders each led an amazing fight for their beliefs, no matter if their belief was a good belief or a bad one. Either way, they are the worldrs greatest leaders of all time.

Exploring the Ways Jonathan Swift Satirises England of the...

Exploring the Ways Jonathan Swift Satirises England of the 1720s In this essay, I will be considering some of the ways Jonathan Swift satirises the English society. I will be focusing on the effect of his book Gullivers Travels both when it was written and on a modern day audience. Gullivers Travels was published in 1726. Jonathan Swift caused a huge riot because of the way he wrote the book. Satire is making a mockery of people or a group of people in a sarcastic way. Satire uses a variety of techniques used in satire, including a lot of toilet humour. In Gullivers Travels, the aspects of English Society that are satirised are the monarchy, upper classes, the suspicious nature of†¦show more content†¦When the place is burning, Gulliver urinates on the palace to put out the fire. The Empress reacted to it by moving herself o the most distant side of the court and said that she did not want the buildings that Gulliver had urinated on repaired for her use. The satire is that despite saving her, Gulliver is to be punished. The Lillipution is a tyrant. An example to show how cruel he is, is when he uses Guliver to capture all the fleets of Belfescu. This is cruel because he is only using Gulliver to his advantage. Another example of his cruelty is when he demand that Gullivers eyes are to be poked out to make him blind. When he does this, he expects Gulliver to be thankful that this is the only punishment he is getting. To any normal person, this punishment would seem very hard, but to the Emperor, he feels that he is being lenient. Swift satirises George I through the Lillipution Emperor. It portrays George I to be a very cruel and horrible person. An example to show how the Emperor was obsessed with ceremonies is when he holds the Leaping and Creeping day This is when people have to jump over or crawl under a stick that either the Emperor, his first minister or both hold. The three who were best at it would get threads to wear around their waist. Swift is Satirising this aspect of the monarchy by showing that they hold ceremonies

The Effects of Lowering the Drinking Age to 18 - 1126 Words

Parker Howard Professor Woodward Rhetoric and Composition 15 December 2012 Lowering The Drinking Age Alcohol is considered to be a large problem in society today. Especially with young adults between the ages of eighteen and twenty-one. Which presents the question of whether or not the drinking age should be lowered. Lowering the legal drinking age to eighteen would have positive and negative influences on society. Positive through raising more government taxes and keep high school age and young college students out of trouble with the law for drinking. Negatively; students, both in high school and college, would drink during the week which could cause problems with education and crimes related to alcohol would be more likely to†¦show more content†¦Changing the drinking age has multiple negative effects. However, it could have a few positive effects on society. First, it would allow law enforcement to crack down on other crimes being committed in cities. Ultimately resulting in a lowering of the crime rate. (Even though only around every two of one thousand underage drinking occasions result in an arrest (Daniloff)). Secondly, lowering the drinking age would allow the government to receive more taxes off of the sales of alcohol. Since around seventeen and a half percent of alcohol sales (or $22.5 billion) end up being consumed by minors the government could place a higher tax upon sales to citizens ages eighteen to twenty-one (The Debate). The argument of looking to European countries with lower drinking ages is almost always present in law changing arguments. Should we follow their example, or should we learn from what the laws in their countries have done? Based on the facts European youth actually drink more than American youth (Sopher). Granted it is legal in these countries to do so at the ages of 16 and most 18. Drinking is a big problems in countries such as Ireland, Denmark, and Germany where the drinking age is 18. The facts prove themselves; lowering the drinking age just encourages young adults to become dependent on alcohol at a younger age. ItShow MoreRelatedUnderage Drinking Is Part Of The Culture Of College1734 Words   |  7 PagesI did discover is that underage drinking is part of the culture in college, also the friends that I had in high school who are 21 now I have discovered they drink some of the least amount now. Which has begun to make me wonder why people who are 21 drink less than peop le who are underage. I believe that when people are 21 they now do not have to worry about the next time they can get alcohol. Congress should lower the drinking age from 21 to 18 because at age 18 when they are in college, for someRead MoreTo Lower or Not to Lower the Legal Drinking Age to 18, That Is the Question881 Words   |  4 Pagesthat binge drinking is on the rise among college students (Eisenberg n.p.). With an increase of alcohol consumption by underage drinkers, it only seems logical to lower the drinking age to prevent binge drinking, however there are far more consequences to be seen. Lowering the drinking age to 18 will not solve the binge drinking problem among college students but will cause more problems. In this paper I will explain the reason why lowering the drinking age will not stop binge drinking and the adverseRead MoreKeeping the Minimum Legal Drinking Age1283 Words   |  6 Pageslegal drinking age in the United States or not. Many Americans forbid th e idea of legalizing the drinking age so that it would be profitable to the businesses. Likewise, there have been many advantages and disadvantages of why should the government allow young adults drink under the age of 21. To prevent this issue, many Americans have provided reasoning that will support the idea of keeping the minimum legal drinking age where it is now. The government should maintain the minimum legal drinking ageRead More18 vs. 21: Drinking Age1389 Words   |  6 Pageswant to change the drinking age from 21 to 18, when there are other activities that have limit of age such as marriage at 18, driving at 16 and 35 to be a president? Alcohol plays a major role in today society, which becomes a controversial issue among teens. Alcohol is a mind-altering chemical that is potentially more dangerous than any other drug and can be very destructive. For past few years, many people are trying to lower the drinking age without knowing the negative effects of alcohol and how Read MoreMinimum Legal Drinking Agre1173 Words   |  5 PagesThe legal age of adulthood in the United States for most purposes is 18. At the age of 18, a person enters the realm of adulthood and is assigned the rights and responsibilities associated with this legal status. For example, an 18 year old can legally sign a contract and is bound by the terms and conditions of the contract. An 18 year old can marry without parental consent, serve on a jury, and vote in state and federal elections. An 18 year old who is charged with a crime is not tried in theRead MoreThe Legal Drinking Age Of The United States920 Words   |  4 Pages The legal drinking age has always been a debatable topic that people argue about all the time. Alcohol has been a drug problem for the majority of our young adults all around the world. The goal is to decrease the effects of underage drinking In the United States by keeping the legal drinking law 21. Every state had the right to their own lega l drinking age, therefore during the 1970 1980’s some states had 21 while others had 18. This problem was carried over when teenagers got behindRead MoreWhy Lowering The Drinking Age Is A Good Idea?. Lowering1627 Words   |  7 PagesWhy Lowering the Drinking Age is a Good Idea? Lowering the drinking age to 18 in the United States has been a source of controversy in recent years. It has been a controversial topic because many people disagree, while many agree with the topic. For example, the people who disagree and are against lowering the drinking age to 18 believe we should not lower the drinking age because 18 year old individuals are not responsible enough to drink alcohol. While, the people who agree we should lower theRead MoreThe Minimum Legal Drinking Age1594 Words   |  7 PagesThe Drinking Age is Safer than You Thought As Americans, we are always wondering what we can do to save lives. We suspect cancer, disease, suicide, violence, and distracted driving as taking the lives of our fellow Americans. What you may not know, is that we are already saving lives, and we have been since 1984 because of one simple law. The Uniform Drinking Age Act of 1984 moved the minimum legal drinking age from 18 to 21. Lowering the drinking age is a step backward for our safety and ourRead MoreThe Legal Drinking Age Should Not Be Lowered973 Words   |  4 Pages The Legal Age for Drinking Alcohol Should Not Be Lowered To 18 In the United States. Every state has the right to set its own legal drinking age. However, according to George Will in an article he wrote in the Washington Post about the legal drinking age, â€Å"drinking age paradox† â€Å"lowering the drinking age will cost the state ten percent of its federal highway funds and cause a significant uproar from contractors and construction unions.† It is therefore in the best interest of every citizenRead More The Drinking Age Should NOT Be Lowered Essay1006 Words   |  5 Pagesopposed to lowering the minimum legal drinking age. Choose Responsibility, a group founded by John McCardell, proposes that upon completion of a 40 hour course to educate young people about alcohol, 18, 19, and 20 year old people should be licensed to drink. The Amethyst Initiative, part of Choose Responsibility, is a petition to Congress to rethink the minimum legal drinking age. Several college leaders have signed this petition in the belief that lowerin g the minimum legal drinking age will reduce

Difficulties of Beginning your own Business (Case Study) Free Essays

Facts: After 20+ years of working for other firms, Penelope (enrolled agent, age 41), Mark (CPA, age 43), and John (CVA, age 65) want to leave the firms they are currently employed by and become their own bosses. Penelope specializes in taxes, Mark is the auditor, and John is a business valuation expert. There are so many options available as to how they can structure the new business. We will write a custom essay sample on Difficulties of Beginning your own Business (Case Study) or any similar topic only for you Order Now The appropriate business entity for any individual(s) will depend on their particular facts and circumstances. You are a valued colleague and friend of this threesome, and they have come to you seeking advice as to how to structure their new business. They have the knowledge to figure it out themselves but are looking for the advice of an unbiased third party. Please consider the following tax and nontax considerations as you recommend an entity choice to Penelope, Mark, and John. Part I: Discuss the various forms of organization that are available to Penelope, Mark, and John. There are a number of different forms of organizations for Penelope, Mark, and John to choose. The four main ones are a partnership, Limited Liability Corporation (LLC), S Corporation, or C Corporation. In a partnership all partners are personally liable for debts and obligations. Each partner claims their share of income and losses on their individual tax returns. An LLC covers the owner from personal liability from business debts. As with a partnership, the taxes for an LLC are passed through to the owners. An S Corporation, as with an LLC, the income and taxes pass through to the owners. C Corporations are considered separate entities and pays corporate income taxes separate from the shareholders. With a C Corporation, the shareholders are also taxed on the dividends received. Part II: Make your recommendation as to what form of organization you believe will be best, and be sure to explain the reasoning for your choice. The best organization for Penelope, Mark, and John is a Limited Liability Corporation (LLC). The owners will receive the benefits of limited liability as with a corporation, but the pass through option for the taxes. The LLC is not considered a separate entity so is not subjected to double taxation. Part  III: Discuss the tax consequences of contributing cash, property, and/or services to the new entity. There are no tax consequences for the members of the LLC for contributing cash, property, or services. Part IV: Discuss, in detail, how this entity is taxed (if at all) and what filing requirements it has with the IRS. A multi-member LLC is taxed as a partnership by the IRS. The LLC can elect to be taxed as a corporation by filing form 8832. The LLC files an informational tax return, Form 1065 and Schedule K-1, but is not taxed itself. Individually each member files a Form 1040 and reports their share of the LLC income or losses from the Form Schedule K-1. Each member must pay taxes, which include self-employment tax, on their share regardless if any income is distributed. (IRS.gov) Part V: Discuss how income and distributions may or will be allocated to Penelope, Mark, and John. The profits are shared based on percentage of ownership or equally. This needs to be decided during the set-up. Part VI: Discuss, in detail, how the individuals are taxed (if at all) with respect to the net profits from this entity and what filing requirements they will each have with the IRS. With the LLC the individual partners are liable for filing their own personal income taxes based on the guidelines of the IRS, which will include self-employment taxes and any estimated taxes. The individual return Form 1040 will also include a Schedule K-1. All credits and deductions are passed through to each member. The amount of the credits and deductions that each member files for are divided by the percentage that each member has in the company. Part VII: Discuss how Penelope, Mark, and John will calculate their basis in the new entity. Be sure to include the impact that debt has on basis, if any. When a partnership interest is acquired in other ways than contributions, usual basis rules apply (Code Sec 742). Since the cost is the initial basis of purchased interest it can be adjusted by the following criteria; additional contributions, partnership’s accumulated taxable income as stated separately ( ¶ 19.3), tax-exempt income from the partnership, increases in the partnership liabilities. (Code Sec. 752(a)). Part VIII (Limited Liability): Discuss the exposure that Penelope, Mark, and John’s personal assets will have to the debts and lawsuits of the entity you have recommended. All personal assets of the members of the LLC are covered by the limited liability. If the company is ever sued the personal assets are protected from being taken. In choosing the Limited Liability Corporation,  Penelope, John, and Mark will be protected personally from any misconduct or illegal actions of one of the other members. Each one will be able to how to contribute and manage the company. Also, by choosing the LLC option, the company and members will not be subjected to double taxation. An LLC has no limitation on members as with an S and C corporation, but have the protection. Penelope, Mark, and John will be able to focus on their individual experience to help grow the company as needed. How to cite Difficulties of Beginning your own Business (Case Study), Free Case study samples