How to Write a Memorable Author Bio (with Template)

How to Write a Memorable Author Bio (with Template) How to Write a Killer Author Bio It’s important for indie authors to know how to write an author bio that tells readers: who you are, what you write, why readers should trust you, and how you stand out from other writers.Your bio is like your calling card. â€Å"It's something that will let readers get a sense of who you are, and is an important part for pitching media and book proposals,† sums up marketer Rachel Cone-Gorham, formerly of Penguin Random House.This step-by-step guide dives into the four main components of a killer author bio and provides tips from our talented marketers for nailing each section.Why your author bio mattersFor non-fiction authors, the author bio is a critical marketing tool as who are you are is often as (or more!) important than what your book is about. If readers enjoy your books, they will likely want to get to know you better, summarizes Rob. â€Å"Use your bio as a tool to confirm your credibility, display your personality, and cross-promote other titles. By taking those steps, you can help transform readers into fans.†What are some of the best author bios you’ve seen on an Amazon page or on a back cover? Share them in the comments below and tell us why you like them.

Mississippians Were the Mound Builders in North America

Mississippians Were the Mound Builders in North America The Mississippian culture is what archaeologists call the pre-Columbian horticulturalists who lived in the midwestern and southeastern United States between about AD 1000-1550. Mississippian sites have been identified within the river valleys of nearly a third of what is today the United States, including an area centered in Illinois but found as far south as the Florida panhandle, west as Oklahoma, north as Minnesota, and east as Ohio. Mississippian Chronology 1539 - Hernando de Sotos expedition visits Mississippian polities from Florida to Texas1450-1539 - mound centers regroup, some develop paramount leaders1350-1450 - Cahokia abandoned, many other mound centers decrease in population1100-1350 - multiple mound centers arise radiating out from Cahokia1050-1100 - Cahokias Big Bang, population peaks at 10,000-15,000, colonization efforts begin in the north800-1050 - un-palisaded villages and intensification of maize exploitation, Cahokia population at about 1000 by AD 1000 Regional Cultures The term Mississippian is a broad umbrella term that includes several similar regional archaeological cultures. The southwestern portion of this huge area (Arkansas, Texas, Oklahoma and adjacent states) is known as Caddo; the Oneota is found in Iowa, Minnesota, Illinois and Wisconsin); Fort Ancient is the term referring to Mississippian-like towns and settlements in the Ohio River Valley of Kentucky, Ohio, and Indiana; and the Southeastern Ceremonial Complex includes the states of Alabama, Georgia, and Florida. At a minimum, all of these distinctive cultures shared cultural traits of mound construction, artifact forms, symbols, and stratified ranking. Mississippian cultural groups were independent chiefdoms which were primarily connected, at varying levels, by loosely organized trade systems and warfare. The groups shared a common ranked societal structure; a farming technology based on the three sisters of maize, beans, and squash; fortification ditches and palisades; large earthen flat-topped pyramids (called platform mounds); and a set of rituals and symbols referring to fertility, ancestor worship, astronomical observations, and war. Origins of the Mississippians The archaeological site of Cahokia is the largest of the Mississippian sites and arguably the main generator for most of the ideas that make up Mississippian culture. It was located in the segment of the Mississippi River Valley in the central United States known as the American Bottom. In this rich environment just east of the modern day city of St. Louis, Missouri, Cahokia rose to become an enormous urban settlement. It has by far the largest mound of any Mississippian site and held a population of between 10,000-15,000 at its heyday. Cahokias center called Monks Mound covers an area of five hectares (12 acres) at its base and stands over 30 meters (~100 feet) tall. The vast majority of Mississippian mounds in other places are no more than 3 m (10 ft) high. Because of Cahokias extraordinary size and early development, American archaeologist Timothy Pauketat has argued that Cahokia was the regional polity which provided the impetus for the incipient Mississippian civilization. Certainly, in terms of chronology, the habit of constructing mound centers began at Cahokia and then moved outward into the Mississippi Delta and Black Warrior valleys in Alabama, followed by centers in Tennessee and Georgia. That is not to say that Cahokia ruled these areas, or even had direct hands-on influence in their construction. One key identifying the independent rise of the Mississippian centers is the  multiplicity of languages that were used by the Mississippians. Seven distinct language families were used in the Southeast alone (Muskogean, Iroquoian, Catawban, Caddoan, Algonkian, Tunican, Timuacan), and many of the languages were mutually unintelligible. Despite this, most scholars support the centrality of Cahokia and suggest that the different Mississippian polities emerged as a  combination of a product of several intersecting local and external factors. What Connects the Cultures to Cahokia? Archaeologists have identified several traits connecting Cahokia to the vast number of other Mississippian chiefdoms. Most of those studies indicate that Cahokias influence varied over time and space. The only true colonies established identified to date include about a dozen sites such as Trempealeau and Aztalan in Wisconsin, beginning about 1100 AD. American archaeologist Rachel Briggs suggests that the Mississippian standard jar and its usefulness in converting maize into edible hominy was a common thread for Alabamas Black Warrior Valley, which saw Mississippian contact as early as 1120 AD. In Fort Ancient sites, which Mississippian immigrants reached in the late 1300s, there was no increased use of maize, but according to Americanist Robert Cook, a new form of leadership developed, associated with dog/wolf clans and cult practices. The pre-Mississippian Gulf Coast societies seem to have been a generator of artifacts and ideas shared by the Mississippians. Lightning whelks (Busycon sinistrum), a Gulf Coast marine shellfish with a left-handed spiral construction, have been found at Cahokia and other Mississippian sites. Many are reworked into the form of shell cups, gorgets, and masks, as well as marine shell bead making. Some shell effigies made from pottery have also been identified. American archaeologists Marquardt and Kozuch suggest that the whelks left-handed spiral may have represented a metaphor for the continuity and inevitability of birth, death, and rebirth. There is also some evidence that groups along central Gulf Coast made stepped pyramids before Cahokias rise (Pluckhahn and colleagues). Social Organization Scholars are divided on the political structures of the various communities. To some scholars, a centralized political economy with a paramount chief or leader appears to have been in effect at many of the societies where burials of elite persons have been identified. In this theory, political control likely developed over the restricted access to food storage, labor to build platform mounds, craft production of luxury items of copper and shell, and the funding of feasting and other rituals. Social structure within the groups was ranked, with at least two or more classes of people with different amounts of power in evidence. The second group of scholars is of the opinion that most Mississippian political organizations were decentralized, that there may have been ranked societies, but access to status and luxury goods was by no means as imbalanced as one would expect with a true hierarchical structure. These scholars support the notion of autonomous polities who were engaged in loose alliances and warfare relationships, led by chiefs who were at least partly controlled by councils and kin- or clan-based factions. The most likely scenario is that the amount of control held by elites in Mississippian societies varied considerably from region to region. Where the centralized model probably works best are in those regions with clearly evident mound centers such as Cahokia and Etowah in Georgia; decentralization was clearly in effect in the Carolina Piedmont and southern Appalachia visited by 16th-century European expeditions. Sources Alt S. 2012. Making Mississippian at Cahokia. In: Pauketat TR, editor. Oxford Handbook of North American Archaeology. Oxford: Oxford University Press. p 497-508.Bardolph D. 2014. Evaluating Cahokian Contact and Mississippian Identity Politics in the Late Prehistoric Central Illinois River Valley. American Antiquity 79(1):69-89.Briggs RV. 2017. The Civil Cooking Pot: Hominy and the Mississippian Standard Jar in the Black Warrior Valley, Alabama. American Antiquity 81(2):316-332.Cook R. 2012. Dogs of War: Potential Social Institutions of Conflict, Healing, and Death in a Fort Ancient Village. American Antiquity 77(3):498-523.Cook RA, and Price TD. 2015. Maize, mounds, and the movement of people: isotope analysis of a Mississippian/Fort Ancient region. Journal of Archaeological Science 61:112-128.Marquardt WH, and Kozuch L. 2016. The lightning whelk: An enduring icon of southeastern North American spirituality. Journal of Anthropological Archaeology 42:1-26.Pauketat TR, Alt SM, and Kruc hten JD. 2017. The Emerald Acropolis: elevating the moon and water in the rise of Cahokia. Antiquity 91(355):207-222. Pluckhahn TJ, Thompson VD, and Rink WJ. 2016. Evidence for Stepped Pyramids of Shell in the Woodland Period of Eastern North America. American Antiquity 81(2):345-363.Skousen BJ. 2012. Posts, places, ancestors, and worlds: dividual personhood in the American Bottom region. Southeastern Archaeology 31(1):57-69.Slater PA, Hedman KM, and Emerson TE. 2014. Immigrants at the Mississippian polity of Cahokia: strontium isotope evidence for population movement. Journal of Archaeological Science 44:117-127.

Homosexuality is not a sexual preference Essay Example | Topics and Well Written Essays - 3500 words

Homosexuality is not a sexual preference - Essay Example It is however, important to understand that homosexuals often face difficulties which are difficult to overcome and put them in socially disadvantageous position. Not only they face strong psychological issues but they are also being discriminated based upon their sexual orientation and are often considered as odd man out in the society. The overall societal response to homosexuals therefore varies according to cultures and historical periods and is still considered as unfavorable in many societies. Though some States have allowed the Gay Marriages however, still there are some States where it is not legal. Such situation may suggest a split opinion about the homosexuals within the country. Similarly, Military has relaxed its rules to allow same sex marriages however; it has still not been accepted by the Military personnel and has hard time dealing with it. Gay parents are still not accepted by many people and their children suffer significant childhood trauma to actually deal with this situation. Not only they are being bullied growing up but they are being put in a situation which may be entirely out of their control and still they may face the consequences of the same. This paper will argue and discuss and prove that homosexuality is not a sexual preference. Though the term homosexuality has been coined in late 19th century however, its history dates back to Greek era and often reference is made to the Plato’s Symposium to the recent Queer theory. It is suggested that the largest amount of data which is available regarding the history of homosexuality comes from Greece. Right from the work of Plato and other Greek authors to the artwork, homosexuality has been comprehensively discussed and depicted in different sources in Greek literature. (Ekwo,15) It is also believed that homosexuality has been present in Greek culture more than any ancient culture and therefore most of the references regarding the historical origins of the homosexuality. It is also important to understand that despite such tendencies, there were some regional variations even across the whole Greece therefore it is important to keep this factor distinguished. Some notable persons such as Alexander the Great has also been considered to have interest in boys and other men. However, the overall number of such persons is relatively low. (Crompton) In ancient Greece, having particular interest in any same sex individuals was not considered as a moral issue but it was seen from the perspective of the individual preferences and choices. To ancient Greeks, Gender was irrelevant and more preferences were given to beauty and character found in either sex. Exercise of moderation as well as the social and economic status of the persons were taken into consideration too w hile anyone was actually attracted to any particular sex. There were also distinctions based upon having relationships with the slaves as well as freemen. Sex with freemen were considered as problematic in nature however, with slaves it was relatively easy. Besides, there were clear distinctions based upon the role being played by the partners during the overall relationship. The active and passive role, inserative and penetrative role played by partners’

Analysis of Royal Mail's Internal Environment Essay

Analysis of Royal Mail's Internal Environment - Essay Example So risk assessment and reducing the risk are the main priorities. So it believes in providing a secure working atmosphere for their staffs. The responsibility for this does not just rely on a policy, but the company also inspires its employees to take the responsibility for ensuring a safe environment. As a big employer of UK, Royal Mail gives priority to safety and security for their employers, suppliers and customers. Royal Mail Group has excellent human resource to recruit, train and motivate a huge number of workforces. Royal Mail Group carries specialist HR skilled persons to run a big workforce. Eventually the management will help employees to identify which designations and job roles are most appropriate for an individual’s knowledge and interests. Excellent remuneration, incentive package with rewards are given for the suitable employees. Recruitment, learning, reward and recognition, corporate social responsibilities are the key features of the Royal Mail human resour ce departments. Each of RMG (Royal Mail Group) operational areas has its HR Business Associates. Royal Mail Group has expert teams to develop strategic HR solutions in specialist areas such as diversification in business, talent management and learning. At Royal Mail every employee feels valued and respected. At Royal Mail any type of discrimination and harassment, based on race and gender are not tolerated. Promoting values, behaviors that recognize and value the difference between people, bringing out their potential, enhancing performance and delivering improved services to customers are the keys of success in Royal Mail. Royal Mail Group offers suppliers the many challenges and benefits that create a good successful relationship. Royal Mail Group supplies a good quality of service or product to customers. Royal Mail has the brands that are trusted names like Royal Name, Post Office, Post Office Products and Services, Percelforce Worldwide

The Birthmark by Nathaniel Hawthorn Essay Example for Free

The Birthmark by Nathaniel Hawthorn Essay Essay Thesis: This essay is generally about how the author of the short story, Hawthorne, wants to show the world that perfection is not beauty and that science should not alter the way that nature set man on this world to be. He was a major asset to the transcendental movement, and this short story is a perfect example why. In Nathaniel HawthornesThe Birthmark, the main character, Aylmer, wants to have a perfect wife. His wife, Georgiana, is a very beautiful woman with just one flaw, the Birthmark on her face. As a scientist, Aylmer tries to create an elixir that will rid Georgiana of her birthmark, thus making her perfect. According to Hawthorne, however, this is not possible. During the transcendental phase of American life, which included literature from Hawthorne, transcendental writers would promote Nature and its importance. In The Birthmark, Nathaniel Hawthorne tries to show the people that nature does not make anything flawless, and that this is the beauty of it. Nature, in one shape or another, stamps ineffaceably on all her productions. (Hawthorne) Nathaniel Hawthorne tries to pass a message to the world that science should not interfere with natures way of having people live. Hawthorne portrays Aylmer as being stupid for trying to create formulas that would extend life. Aylmer appeared to believe that, by the plainest scientific logic, it was altogether within the limits of possibility to discover this long-sought medium. (Hawthorne) Unlike Aylmer, Georgiana is signified as an image of both physical and intellectual beauty. Hawthorne shows physical beauty in her by showing her beautiful attributes, while adding that flaws can make somebody even more perfect, as this shows natures effect on this person. Hawthorne also shows a great amount of faith and transcendentalism in Georgiana. He does this by showing Georgiana to love the mistakes and flaws of her husband, as she looks through all of the failures in Aylmers scientific books. It seems as though Hawthorne almost wants to make Georgiana the protagonist, as he wants readers to take attributes from her and let her set good examples, while Aylmer is the bad one. Hawthorne does this well by showing in the end that man who wants perfection will kill nature once he brings science to try to  alter it. Aylmers pursuit to happiness leads nature and her beauty to die. Aylmer, the selfish enemy, knows the risks of having Georgiana drink the elixir, yet, nonetheless, he has her drink it because he finds flawlessness to be more important. The beautiful Georgiana is further portrayed as the perfect being of nature, adding on to her flaws, because she is dominated by the love for her husband, and even risks giving up her own life (and loses it) just to make him happy. Aminadab, Aylmers servant, is another example of a good being that Hawthorne puts into the short story. According to Hawthorne, Aminadab is earthly, and represents man who understands physical and mental nature. Throughout the story, Aminadab says just one thing; If she were my wife, Id never part with that birthmark. (Hawthorne) This shows that he would rather behold the beauty of natures work, than attempt to modify it in any way, unlike the evil Aylmer. Aylmer is blind and will stay this way for the rest of his life. He will never realize that nature places imperfections for a purpose, and as long as he lives, he will continue to try to improve nature and prolong the life it has given its people. He will completely miss the fact that the reason Georgiana died was not because he had the wrong formula, but it is because nature can not have anything that is faultless.

Wuthering Heights and Northanger Abbey as Gothic Novels Essay -- Emily

While on the vigorous journey through a novel, a reader can be faced with many questions, put forth intentionally by the author, as well as ones they might conjure up for themselves. Roland Barthes says â€Å"Literature is the question minus the answer.† For the most part this is true, however when one is reading for leisure or the author does not portray as well as they could this statement is invalid. Two novels that have been broken down recently are Emily Bronte’s Wuthering Heights and Jane Austen’s Northanger Abbey. Neither book has a common central question, but they both have their pros and cons. Wuthering Heights is a book containing an intricate plot, and a labyrinth of relationships and emotions. The characterization in this book is extravagant, this is done primarily to draw attention to Bronte’s central question, â€Å"how good is humanity?† Most of Bronte’s focus goes into her characters, her most distinct character is Heathcliff, followed by the older Catherine then to Nelly. As we look back at the text, there were many moments of pain when Heathcliff is described. As a child he was abandoned by his biological family, then Earnshaw died and left him, then the rest of the family treated him poorly and he grew up a villain dragging Catherine with him. He is depicted as manipulative, cruel and heartless, and the classic outsider in Gothic novels. Most can agree that he was put through vast hardships and unfair circumstances and undoubtedly, his personality was altered negatively by this. Could he have changed to a good person? Did he want to? Maybe, but the death of his saviour and the hindrances of his new family all prevented him from becoming anything better. Yet we are all faced with hard circumstances and bitter hat... ...son for writing the novel. Even though the book was written over one hundred and fifty years ago, she still had a grasp on the ways of humanity. Austen on the other hand was not quite there. She did try to make the reader see beyond the plot and characters, and most of the readers pick up on the satire, but it seemed as if there was no more to the book aside from this and critic of the Gothic. Bronte wants us to look at our lives and see what wrongs we are doing and change them, but she still leaves the unanswered questions: ‘How?’ and ‘Why are humans like this?’ Austen may have intended to have more to her novel than just critic, but it was not obvious enough to be usable. All-in-all, both novels gave the reader a sense of being there with the characters, and both used precision in their narration to keep the readers in suspension or rolling on the floor laughing.

A Conflict Case Study Analysis and Proposal

A destructive conflict was created by the parties involved in the case study 2 section 2 (Erbe, 2003) when they failed to recognize the sole purpose of a spiritual community. The spiritual community's sole purpose was to unite the members by leading them through a common belief and offering them any support they may require.The spiritual leader was charged with the responsibility of ensuring that the goals of the community were achieved. Instead of her using the powers bestowed to her to perform her role and the duties expected of her, she started to abuse these powers and instead of uniting the staff members and drawing them close to her, she scared them off. She started using her power to abuse and intimidate the subordinate staff in her office.This continued for such a long time that it became a ritual. It was in fact perceived that the spiritual leader's intention was to hurt those individuals she thought did not belong to her circle.The issue of a fired staff came at the time th e spiritual leader was also serving as the leader of the community. The spiritual leader's apparent abuse of power is said to have caused the occurrence of the incident.We can not conclusively say that the complaining group's accusations made against the leader are accurate as no face to face interview with the spiritual leader to get her side of the story and comment had yet been conducted. This implies that facts about the true motive behind the sacking of the staff member and whether bullying really is going on are still unknown.Besides, the complaining parties might be exaggerating in describing their accusations against the spiritual leader as there always is possibility of cognitive and perceptual distortions occurring where such issues are concerned. This calls for further investigation into the matter as it is necessary to establish the truth and also find out if the perceptual and distortion theories are present in the issue.It is important to note that the organization com prised of only women. However, the culture of the organization is more masculine than feminine. This is based on the on the way the leader executed her leadership responsibilities. Her expectations of the staff members were more rigid than what is normally expected of feminine organizations (Erbe, 2003).The leader created power and status, had matched experience to commanded attention and built ideas competitively which is characteristic of masculine organizations (Erbe. 2003). These leadership traits hence made the spiritual leader masculine as she did not exert the female leadership skills that are usually more dynamic.This caused her to conflict with the rest of the staff members as her version of leadership was not favourable with them (Erbe, 2003). Â   These differences in the way the leadership was handled caused the first phase of conflict which proceeded with time as in the escalating destructive conflict model created by Erbe.The conflict proceeded as members of the staff who were not in the leader's circle got scared of opposing her abuse and bullying. This resulted to repeated abuse by the leader as no one was able to stand up to her. This eventually triggered accumulation of ill feelings against the leader amongst the staff members.This was even made worse by the fact that the spiritual leader was not meeting the staff member's root expectation of her. Usually people expect spiritual leaders to be kind, fair, just and humane, this was however not so with this leader.The complaining group was later empowered when a law graduate entered the conflict and joined their side. She made them aware of heir legal rights which they did not know before. She explained to them that they could file a suite against the spiritual leader for abusing them.This was an empowerment to the complaining party as they got to know that there was a venue for them to air their grievances and concerns with the hope of getting help. More abuse from the leader were reported, for example there is an instance where she is said to have verbally abused a secretary who later went to seek counselling as she had been deeply hurt by the abuse.The peak of the conflict was experienced when one of the staff members was found with a gun. Violence which is known to be the ultimate manifestation of a conflict usually triggers destructive and undesired dynamics (Erbe, 2003).

Forms of Business Organization Essay

The study of business organization is a study of complexity: as each business is different, each form of business organization is also unique. From a local hot-dog vendor to a trucking company, from a restaurant to a multinational, each business has different legal, moral and ethical concerns, and there is no â€Å"one-size-fits-all† approach to determine how a business should best be organized. Take the first two businesses, the hot-dog vendor and the trucking company, as an example: assume that each business is operated by a single individual. While one may argue that the proper form of organization for each would be a sole proprietorship, that would not be the case: the hot-dog vendor could clearly be operated as a sole proprietorship, but not the trucking company. Because of the nature of the trucking business, limiting the liability of the principals is vital: thus, the best form of organization for the trucking company would most likely be an LLC (limited liability company). There are six main forms of business organization, and each has very distinct advantages and disadvantages: some work best for small enterprises, some are better when outside vendors are involved, some are more suitable for larger companies†¦ indeed, there are many variables to consider when determining the organization of a business. Sole Proprietorship The most common form of business organization is called a sole proprietorship. The most common way to organize a business, Entrepreneur.com describes it thusly: The sole proprietorship is a popular business form due to its simplicity, ease of setup, and nominal cost. It is the easiest form of business to setup: again, according to Entrepreneur, a sole proprietor need only register his or her name and secure local licenses, and the sole proprietor is ready for business. As the business is not incorporated, all assets and liabilities relating to this form of business are under the control of the individual who started the business; thus, the business owner assumes full liability in the event of a legal judgment. In addition, as there is no legal protection for the business (it being indistinct from the owner), it is entirely possible for a sole proprietor to see their business liquidated as the result of a lawsuit. The owner has complete control of this form of business: no control has to be granted to anyone else. An advantage to this is that they retain all profits: nothing has to be shared with anyone else, and their return on investment is 100%. Income taxes are easy to calculate: a sole proprietor need only declare their business income on their individual tax form. Because of this, there is no real additional workload or burden to the owner unless they choose to do business under a name other than their own, in which case they would be required to register their business name with the particular jurisdiction they reside in. The location of the business only matters if an individual wants to avoid a particular jurisdiction’s individual income taxes (corporate taxes are not filed for this form of business): for instance, some states do not charge income tax. No separate legal entities have to be formed if the business changes location: the business is connected to the individual and the business exists as long as the individual chooses to operate it. This form of business has a limited longevity: according to Entrepreneur, sole proprietorships rarely survive the death or incapacity of their owners and so do not retain value. They generally dissolve upon the death of the principal and so cannot be passed on to heirs or others. General Partnership According to the Small Business Administration, a general partnership is a business owned by two or more people, with the business partners equally sharing the responsibilities of the business. Like a sole proprietorship, the individual owners of the business assume unlimited liability: it is possible for the business owners to be liquidated due to a legal judgment or the failure of the business. Additionally, because the actions of one of the partners are binding on all the others, the entire partnership can prosper or suffer due to the actions of a single member (The Free Dictionary). Also like a sole proprietorship, a general partnership is, as Quick MBA puts it, a â€Å"?†¦tax reporting entity, not a tax paying entity.†? In other words, the partnership is only a method of business organization; it is not a legal entity for tax purposes, and the individual business owners assume tax liability separately. The longevity of a partnership is potentially greater than a sole proprietorship: for example, since there are one or more other partners, the death of one member does not mean the end of the business since their share can be passed along to heirs. Control in a general partnership is shared equally: since there is no one owner, all decisions (and their effects) are shared equally. Profits are divided among the partners: while the liabilities are shared, the profits can sometimes be divided unequally upon agreement. This can affect return on investment: since it is possible to invest in a partnership without being an active member, it is possible to lose money on an investment if the active principals make decisions that affect the business negatively. As with a sole proprietorship, location is not a real concern with a general partnership: since the principals, not the business, are the ones responsible for the tax liability, the decision on where to locate has little to do with corporate tax liability. Like a sole proprietorship, the only real regulatory burden is if the general partnership chooses to do business under a name under their own: the name would have to be registered. Limited Partnership A limited partnership is similar to a general partnership. Quick MBA describes a limited partnership as a partnership with two or more partners, with one or more general and limited partners. The biggest difference is that a limited partner does not assume unlimited liability: their liability is limited to the amount of their investment. Also, since general partners are held wholly liable, they are often LLC’s (limited liability corporations) rather than individuals. Like a general partnership, income and income taxes are generally divided among the principals, but a limited partnership has to meet certain criteria to enjoy this right: otherwise it is taxed as a corporation. The rules of continuity in this sort of organization are different from those of a general partnership. The continuity of the organization is assured: while a general partnership generally must dissolve if a partner leaves, shares of a limited partnership can be created and can be transferred, bought or sold, though principals in the organization have the right to first bid (Quick MBA). Control of a limited partnership rests in the hands of the general partners: because they have management control, they do not have to grant control to anyone else in the organization: in fact, limited partners lose their status if they take a managing role in the business. Like the general partnership, the profits are shared between the partners: because limited partners are investors in the company, they often receive a greater share of the profits because of their financial contribution. Location concerns as the same as in a general partnership. Concerns of convenience or burden are also the same unless the partnership acts as a corporation, in which case corporate regulations must be followed. C-corporation According to Wikipedia, C-corporations are corporations that are taxed separately from their owners. In the United States, corporations are considered â€Å"people† for tax and liability purposes: in this form of business organization, C-corps are individual â€Å"persons† considered separate from shareholders and directors (Expertlaw.com). Because of this, the liability of the shareholders (note that in a corporation, shareholders are the owners of the organization) is limited: shareholders are protected from assuming the burdens of the corporation if it is unable to meet its obligations. Income taxes for the c-corp are calculated at the corporate tax rate: sometimes this rate is lower than the income tax rate of the shareholder’s, but oftentimes it proves to be much higher. Dividends are subject to the capital gains tax of 15%, then subject to the income tax rate of the shareholder; thus, the profits have been taxed twice. The longevity of this form of organization is perpetual: because the company is owned by shareholders, even if the owner leaves the company can continue to exist (The Company Corporation). Control of a C-Corp rests in the hands of shareholders: the owner has control only so far as their share of the company allows. Shareholders generally elect a board of directors to act on their behalf. As with control of the company, profits belong to the owner only in proportion to the amount of stock in the company they possess. Compared to the forms of organization discussed previously, location has a great deal to do with how and where a C-Corp does business. Phrases such as â€Å"Nevada corporation† or â€Å"Delaware corporation† have entered popular usage: they refer to corporations incorporated in these states solely due to their business-friendly incorporation laws (i.e. easy incorporation, no need to elect a board or issue stock, etc). Because corporations are regulated by the states, often times businesses will be incorporated in a state other than the one they do business in. This form of business organization comes with more of a burden on the business owner than the previous three: the states and the federal government heavily regulate corporations, these forms of business are more expensive to establish, and the paperwork burden is much greater. S-Corporation S- and C-corps are very similar, but there are some differences. Like a C-corporation, shareholders are not individually liable for business debts and resopnsibilities (BizFilings). Also, the are similar when it comes to the longevity, profit retention, and location requirements of an S- or C-corporation. The two biggest differences involve the control of the company and the income tax burden. In a C-corp, an unlimited number of shareholders are allowed, and they can be domestic or foreign nationals; however, a S-corp only allows 100 shareholders, and they must be US nationals. When it comes to income taxes, C-corps file as a corporation and corporate taxes are paid; however, an S-corp is a â€Å"pass-through†, meaning that taxes on earnings are filed and paid by the individual shareholders. Limited Liability Company A limited liability company, according to Wikipedia, is a form of organization that combines the features of a partnership with those of a corporation. Like a corporation, liability is limited: the personal assets of business owners are generally shielded from those of the company. Income taxes are treated differently from the other forms of organization: an LLC can elect how it wants to be treated for tax purposes. LLC’s are, like partnerships and sole proprietorships, pass-through entities: taxes are generally not calculated on the firm as a whole, but on the earnings reported on the individual tax returns of the principals. The continuity of the organization depends on how it is organized: if it is organized as a partnership, the longevity is assured. The principals of the company have control of the company: if one person alone is in charge, the LLC can operate as a sole proprietorship for control purposes. Profits are divided among the individual owners: a single owner retains control of all profits, but partners divide the proceeds. The location of an LLC can be important: for instance, in Washington D.C., LLC’s are not allowed to pass-through income for tax purposes, and some states assess levies for the privilege of operating as an LLC (Wikipedia). Compared to corporations, LLC’s have only a minor paperwork burden: though some states regulate them more than others, there is often little more to do aside from filing the standard sole proprietorship/partnership paperwork. Different companies call for different forms of organization: what may work for the sole owner of a shop may not be successful for a large organization. Oftentimes the greater paperwork or regulatory burden imposed on corporations is offset by the advantages of incorporation; sometimes an LLC or partnership may work better. Before deciding on the form of business organization, a prospective business owner will do well to perform a thoughtful analysis to determine which approach will suit their business model. References Internal Revenue Service. Sole Proprietorships. [->0][->1]. Accessed October 9, 2012. Enterpreneur. The Basics of Sole Proprietorships. [->2]. Accessed October 9, 2012. Small Business Administration. Partnerships. [->3]. Accessed October 6, 2012. Quick MBA. The General Partnership.

The Commodity Purchase Role for Warner-Robbins Agent Essays

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