SWOT usage SWOT has been used by countless practitioners, marketing researchers, and is a frequent and popular tool for business marketing and strategy students. Its simplicity and catchy acronym perpetuates its usage in business and beyond as the tool is used to assess alternatives and complex decision situations. In the business arena the grouping of internal and external issues is a frequent starting point for strategic planning. It can be constructed quickly and can benefit from multiple viewpoints

Swots: Strategic Management and Swot Analysis

SWOT usage SWOT has been used by countless practitioners, marketing researchers, and is a frequent and popular tool for business marketing and strategy students. Its simplicity and catchy acronym perpetuates its usage in business and beyond as the tool is used to assess alternatives and complex decision situations. In the business arena the grouping of internal and external issues is a frequent starting point for strategic planning. It can be constructed quickly and can benefit from multiple viewpoints

Getty PST 2024 theme: Art x Science x LA

TheGetty Center’snext Pacific Standard Time theme (for 2024) is Art x Science x LA. IFF directorMargaret Wertheimis invited to deliver an artist talk at first PST Art x Science x LA convening on August 12, 2019 to discuss the radial playful pedagogy underlying theCrochet Coral Reefproject

Pacific Standard Time: Art x Science x LA
Coming in 2024

Pacific Standard Time: Art x Science x LA will be the third in the Getty’s influential Pacific Standard Time series of regional collaborations. It will present an ambitious range of exhibitions and public programs that look at art through the lens of science, and at science through the lens of art.

The initiative will reveal the many connections between the visual arts and science from prehistoric times to the present day and across different cultures worldwide. From alchemy to anatomy, and from climate change to artificial intelligence, PST: Art x Science x LA will create an opportunity for civic dialogue around urgent problems of our time.

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“Plastic Entanglements”

The IFF is a participating artist in the exhibitionPlastic Entanglements: Ecology, Aesthetics, Materialstraveling during 2018/2019 to thePalmer Museum of ArtJordan Schnitzer Museum of ArtSmith College Museum of Art, and theChazen Museum of Art.

At right on pedestals: IFF vitrined works crocheted from discarded plastic bags. At back right (against wall) “Chuthulcene 1 and Chuthulcene 2” anemone sculptures by IFF co-director Christine Wertheim, made from discarded computer & electrical cables & found plastic debris. Installed at the “Plastic Entanglements” exhibition, Palmer Museum of Art, University of Pennsylvania, 2018. Photograph courtesy PMA.

Exhibition Venues and Dates:

-Palmer Museum of ArtUniversity of Pennsylvania: February 13–June 17th, 2018

-Jordan Schnitzer Museum of Art, University of Oregon: September 22–December 30, 2018

-Smith College Museum of Art: February 8–July 28, 2019

-Chazen Museum of Art, University of Wisconsin-Madison: September 13, 2019–January 5, 2020.

Plastic Entanglementsis curated by Joyce Robinson, Jennifer Wagner-Lawlor, and Heather Davis.

“Plastic Fantastic One” by Margaret Wertheim and the Institute For Figuring, with black JellyYarn sea-creature by Arlene Mintzer. Plastic bag yarn, plastic medical waste, wire, and concrete; 15″ x 15″ x 23″. Photo by Francine McDougall. Catalog cover courtesy Palmer Museum of Art, 2018.

“Chthulucene 2″ by IFF co-director Christine Wertheim. Discarded computer & electrical cables, found plastic debris, JellyYarn, wire, aluminum can. 12″ x 12″ x 45”. Photo by Francine McDougall. 2018.

Participating artists:Moresin Allahyari, Ifeoma U. Anyaeji, Han Bing, Dianna Cohen, Willie Colem Bonnie Collura, Gisela Colon, Emmanuel Bakery Daou, Mark Dion, Katrin Hornek, Kelly Jazvac, Chris Jordan, Brian Jungen, Pamela Longobardi, Steve McPherson, Zanele Muholi, Vik Muniz, Mathew Northridge, Ausora Robson, Evelyn Rydz, Tejal Shah, Jessica Stockolder, Rebecca Strzelec, Ann Tarantino, Christine Wertheim, Margaret Wertheim, Deb Todd Wheeler, Kelly Wood, Pinar Yolas, Marina Zurkow.

Hemp Cultivation in China

traditional use in the Tai ‘an District of Shandong Province in the People ‘s Republic of China, and investigates the cultivation and processing techniques currently being employed to produce hemp ribbon and hemp seed. Recent production levels and market conditions are reviewed. Comparisons with Hungarian hemp cultivation and processing, being representative of Western hemp production, are provided where appropriate. Wild types and escaped plants are also described. Dedicated to the advancement

La Biennale Arte 2019

TheCrochet Coral Reefis in theVenice Biennale. This year’s Biennale, curated by Hayward Gallery director Ralph Rugoff, is titledMay You Live in Interesting Timesand features 80 artists invited from around the world, each represented with a separate installation in the Arsenale and the Central Pavilion of the Giardini.Crochet Reefcreators Christine and Margaret Wertheim are the sole Australians represented, with two beautiful subsets of theReefproject: in the Arsenale, theBleached ReefandToxic Reefare complimented with a site-specificMathematics Blackboardalong with Helen Bernasconi’sHyperbolic Sea Snakeand Eleanor Kent’s electroluminescent wire corals. In the Central Pavilion, a jewel-like space painted Giotto blue showcases a selection of miniature coralPod Worldvitrines featuring works by some of theReefsmost skilled contributors: Nadia Severns, Kathleen Greco, Sarah Simons, Anitra Menning, Sue Von Ohlsen, Rebecca Peapples, Vonda N. MyIntyre, Lucia daVilla Havilan, Anita Bruce, and Mieko Fukuhara. See here for a gallery of images.

American Popular Culture and Its Impact in a Globalized World

more controversial. Serious money is involved as pop culture is America’s second-biggest export after aircraft (Rockwell 1994). There is a common perception that in the process of globalization American products dominate everywhere on the world’s markets. The fact that you can quench your thirst with Coca-Cola in about 185 countries is but one example of U.S. economic ambition (Stephens 1993, online). Likewise, European anti-globalization activists have long criticized Hollywood and its big-budget

“Modest Forms of Biocultural Hope”

In Fall 2018, the IFF’s theCoral Forest – Plasticsculptures were included in the exhibitionModest Forms of Biocultural Hopeat theWestern Gallery, Western Washington University, curated by Hafthor Yngvason.

Coral ForestsculpturesChthulu(black, left), andNin’Imma(white, right) at the Western Gallery. Photo courtesy Western Washington University.

Beginning with the questions: Can species thrive together? Can we learn from nature to remediate environmental problems? Is hope possible in the Antropocene? this exhibition focuses on creative efforts to address ecological concerns. As curator Hafthor Yngvason writes: “The projects brought together in the show present novel but grounded ways of thinking about ecological problems. Rather than dejection at the enormity of the challenges, they offer concrete and creative efforts. Rather than sweeping geoengineering schemes, they offer modest forms of biocultural hope. What the ecological thinker Donna Haraway has written about one of the projects – the Wertheims’Crochet Coral Forest –is true of them all: ‘[These are] not projects of melancholy and mourning. Theirs are figures of response-ability.'”

Coral ForestsculpturesChthulu(black, left)Nin’Imma(white, center) andEa(pink, right) at the Western Gallery. Photo courtesy Western Washington University. 2018

Participating artists:Nicole Dextras, John Feodorov, Deanna Pindell, Margaret and Christine Wertheim.Design Section, participating artists:Paul Kearsley, BiomeRenewables, Dabiri Lab, and WhalePower.

Aeon Essay – Dimensions

Relativity tells us our universe has 4 dimensions, string theory says its 10, or 11 if you take a variant known as M-theory. What does the term “dimension” mean in physics and mathematics, and how can we know how many there are? In Aeon magazine, IFF director Margaret Wertheim has an essay looking at the history of this foundational concept. Wertheim writes: “The birth of modern science is usually seen as a transition into a mechanist account of nature, but arguably more important – and certainly more enduring – is the transition it entailed in our conception of space as a geometric construct.” From Descartes to Einstein, from relativity to string theory, and beyond, dimensionality is a crucial tool for understanding our world.

Edible Oil Industry-India

A MANAGEMENT RESEARCH PROJECT -I ON “In Depth Study of Edible Oil Industry in India” In the partial fulfillment of the requirement of Master of Business Administration (M.B.A.) Program (2002-2004) Hemchandracharya North Gujarat University, Patan. Project Guide Prof. Bhavin Pandya Faculty Member, SVIM Prepared By Samir Patel Rajendra Patel S.V.INSTITUTE OF MANAGEMENT Acknowledgements Preparing a project of this nature is an arduous task and we were fortunate enough to get support

The Barriers of Implementing Total Quality Management in Syria

decades, the Syrian economy passed through significant transformations. Since 2011, the Syrian government planned to convert the economy from being central to become a social market economy. Although new foreign and private investments were authorized, the economy is still dominated by the traditional sectors. And the market is still inefficient, characterized by the lack of competition. The manufacturing industry contributed with 4.4% of the Syrian GDP in 2010 recording a better performance each

IFF in The Brooklyn Rail

The December 2017 issue ofThe Brooklyn Railfeatures a special section onArt, Science and the Question of Convergenceguest curated by Taney Roniger. The section includes an essay by IFF Director Margaret Wertheim about figuring and material play practice as experiential and epistemic bridges between the domains of the sciences and the arts. This splendid collection of essays emerged out of a recent online symposium –Strange Attractors– about art&science, hosted by Roniger and the CUE Art Foundation in New York. The issue also includes an interview with Donna Haraway and her essential new bookStaying with the Troubles: Making Kin in the Chthulucenewhich also discusses the IFF’sCrochet Coral Reefproject.

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Twitter is chock-full of reporters lamenting press releases or pitches that don’t clearly explain what the company does or what the announcement is actually about, so instead of being the butt of a joke, make your release incredibly easy to reference.

Describe what your company does in clear, plain English, include a link to your company’s homepage early on, and make your boilerplate succinct and straightforward. If you cite data, include a reference link for the data source, and make sure every name in the release has an associated title and company as well.

To keep yourself honest on this front, ask a friend or colleague to read the release without context and ask if they can easily and readily explain why the announcement matters, what your company does, and why the executives included are quoted. If the answer to any of those questions is no, get back to the drawing board.

The key to keeping your PR strategy new school is forgetting preconceived notions of what public relations is and instead focusing on creating highly remarkable content. Traditional press releases can still be really valuable when executed well, so instead of ditching releases as a tactic, give them a modern makeover to make them more useful for your marketing.

Think about how you’ve used inbound methods to transform your marketing strategies to be more personalized, approachable, and build relationships. Those same principles apply to your PR strategy: Create content to craft your own story and use tactful outreach to get reporters and analysts familiar with your brand.

Add quotations

An insightful quote from one of your executives or top decision makers underlines the significance of your announcement. Ensure that the quote perfectly emphasizes the point you want to drive home with your press release.

Avoid including quotes from lower level employees. Quotations from company executives are the best because they come from someone who is a subject matter expert.

Adding quotes from people outside your company, such as an influencer or brand advocates is advantageous. Influencers help readers understand the most important key points of your announcement.

Media And Its Effects On The Media Essay

vital to better decision making by voters, consumers, and investors. Much of that information is provided by the media, such as newspapers, television, and radio, which collect information and make it available to the public. As Americans, we trust what reporters write in the newspaper, and say on television and radio stations. Although we expect them to report the truth, current media outlets distort thier stories and give certain news reports disproportionate attention. The most important stories

The Impact Of Media On The Media

As I pondered what I would do for this action project I knew I wanted to steer more towards women in the media. I have always been curious about what the public thinks about certain things, what is trending, what the common thought is on a specific thing, idea etc. As I thought about what my main focus was going to be, I remembered talking to my family about what I was learning and discussing in my Gender and Women’s Studies class and brought up how there seems to be a stigma in today’s culture on

Small business press release

A press release for small businesses includes brief information about your company. Put the details in three to four short paragraphs with two to three sentences in each.

The last paragraph must include your call-to-action followed by contact information of your business. You may also add a “For more information” section by providing your phone number or email ID.

It’s important to understand that no matter which press release template you choose, you need to add a call-to-action to make people take the desired action after reading your press release.

Social Media And The Media

However, “Contrary to the idea that social media creates a polarizing “filter bubble,” exposing people to only a narrow range of opinions, 70 percent of Millennials say that their social media feeds are comprised of diverse viewpoints evenly mixed between those similar to and different from their own. (American Press Institute, 2015, p. 3) This disputes the notion that everybody who engages in social media receive a uniform message, and these diverse viewpoints also enables users to become judicious

The Media Of The Digital Media Era

the digital media era, the internet provides a platform for social media networking to become a major influence in the lives of everyone and everything imaginable. The internet is used for everything from entertainment to school, work, shopping, and research. Consumers also use the internet to play games, gather information, read blogs and websites; download, upload, and share text and media files, images, and music; communicate with others via email, instant messages, and social media sites. With

The benefits of writing a press release

In addition to catching the attention of the press, writing a press release provides several added benefits. First, it’s a cost-effective tool you can add to your marketing strategy, especially for startups that may have a limited budget. Since releases are posted online, you might draw prospective customers and backlinks to your site as well.

A well-written press release also helps you control your story. You can share what’s important to you and call attention to the value you offer. In case of a crisis, a press release offers you a chance to respond to a story with your own. And distributing your press release through a service can boost your web traffic and SEO.

Another benefit is the option to share your press releases on the “news” or “press” page of your website. This can help establish you as an expert in your field. When a reporter visits your site and finds press releases available, you come across more professional and save the reporter time by making pertinent information accessible.

How to write an attention-grabbing press release

Press releases follow a consistent format that makes it easy for reporters and editors to find the information they need. It’s important to stick to the press release format to help reporters decide to cover your story.

Here are seven steps to write an effective press release:

1. Find a newsworthy angle: Even a well-written press release will fail if the story it’s telling wouldn’t be interesting to a journalist’s readers.
2. Craft an appealing headline:Use the main benefit from your press release to write a headline that is both clear and compelling.
3. Summarize your story in your subtitle:Summarize the entire content of the press release in a single sentence that supports the heading and gives a taste of the content to follow.
4. Introduce essential information:Before the first paragraph, state your company’s city and state, followed by the date. Then your opening paragraph should answer the questions, “who”, “what”, “when”, “where”, and “why” in a way that gets the reporter’s interest.
5. Provide supporting information and context:Add weight to the release with testimonials, statistics, research details, and case study excerpts. This is also the place to include a quote from the main subjects involved in the news.
6. Lead into the reader’s next steps:Summarize the article and include a call to action or details of where more information on the subject matter could be found.
7. End with your boilerplate:Provide a brief background and overview of the company. Include contact information.

At the bottom of the press release, it is common to include three “###” symbols to signify the end.

As we stated before, a release should offer something newsworthy, but it also helps to make the writing interesting.

Start with a strong headline that conveys the value of your news to the press. The headline should be catchy but also easy to understand. Professional writers often spend as much time on the headline as they do writing an article. If you need inspiration, review your favorite blogs and online news sources and pay attention to the headlines that make you want to click to the story.

In the first paragraph, immediately tell reporters why they should share your announcement by explaining why their readers care. Share a startling statistic, counterintuitive fact or innovative development. Then use supporting paragraphs to bring your release to life, with details and colorful quotes. Simply stating facts or sounding self-congratulatory won’t do.

Complete your release with a strong but succinct boilerplate. Clearly explain what your company does and why its stakeholders are experts in the industry. And don’t forget to include contact information. A release won’t go anywhere if a reporter can’t easily contact the stakeholder or his or her representative.

Media Is Not A New Concept

Media is not a new concept and has been in existence since spoken word. The evolution of media has changed greatly and is currently in the golden age of televised, printed, and internet based consumer interaction. These new forms of media allow near instant interaction with a channel’s staff of actors, anchors, journalists, meteorologists, news experts, and models. Recently, news stations have been under intense scrutiny for their continued inadequate role in the advancement of women in the workforce

The Impact Of Media On The Media

Growing up in the 1970’s, violence in the media, and television in general, was reserved for late prime time programming and the 11 o’clock news. With deregulation of the broadcast industry in the 1980’s, under the presidency of Ronald Reagan, violence on TV became mainstream (“American television,” n.d.). With more channels to watch, the advent of 24 hour news, along with more content to view, the audience as well became increasingly younger. Alongside standard television programming, cartoons

Soft Media And Soft News Media Essay

Just how influential are soft news outlets in informing the american people? I approached this topic with an interest in the answer because soft news media is one of the early ways that I was introduced to politics. It is through this medium of media that I have seen many people increase their political participation. There have been some studies in this topic but I want to see how prevalent these studies are to today’s soft news media. One of the more useful resources that I had while writing this

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The Social Penetration Theory: Summarized and Identified Using Research, Media and A Personal Example Intro If one was asked to describe the social penetration theory, the best example would be an onion. Just as an onion requires its layers to be exposed to reach the core, social penetration requires a similar type of unraveling. The social penetration theory deals with the progressive disclosure of one’s true self to others and the world. Individuals have many layers that ultimately combine to

Personal Narrative : My Best Friend Chloe

I remember that it hurt, looking at her hurt. A beautiful line, no doubt, but I mustn’t take credit. I remember seeing her at her best. I remember telling myself that she would get better. I remember seeing what she would post on Facebook and pretending that I thought she wasn’t slowly killing herself. I remember seeing the blades sitting on her desk and throwing them in the trashcan and acting like they didn’t hold any significance, only to repeat the process the next weekend. I remember hearing

Analysis Of The Movie ‘ Halloween Night ‘

at an expensive restaurant called Goblins Soup for Halloween. Chase, one of Denim’s best friends called him up and asked him if wanted to go to a haunted trail and a clown sighting tonight with their other best friend Nollen. Denim and Denim’s friends all thought they were too old to go trick or treating since they are 14 years old. One thing Denim was scared of was clowns, his parents knew but, his best friends didn’t. They never asked what his fears were or if he had any siblings, so he never said

Kat ‘s Life – Original Writing

back memories, but Phillipa wouldn’t allow herself to reminisce now. Kat had called her here for a reason, though she’d sounded unbelievably distant due to her raging fever, and Phillipa had to fulfill her duty as a best friend; they take care of each other when they’re at their best, and their worst. Kat was currently at her worst, and home alone. Moreover, because Kat was too ill to care for herself, Phillipa would have to take over for Kat’s extremely inattentive parents, as was the norm in their

Analysis Of The Movie ‘ Lyla Released ‘ A New Album! ‘

a long good conversation, they find out they had studied in the same school. Lyla started visiting restaurant everyday and sharing her ideas and issues with a new friend. Whenever they sit together, their favorite thing to eat was hamburgers. One hamburger and loads of gossips was their daily routine. Soon, strangers became best friends. Lyla started getting better day by day, she started waking up early, getting ready, talking nicely to people and working on her singing skills and composing. She

Personal Narrative : My Best Friend

“We do the same thing every day, let’s do something different for once.” my best friend Meldisa said. I thought to myself, “What could we possibly do? We’re only ten years old.” Ever since we were two years old we would spend time together literally every day, and we always had something to do except this one day. We sat outside in our usual spot. It was this area in our neighborhood that was surrounded by three trees, three huge rocks, and a white fence. We sat there on the freshly cut green grass

Found in a Dream Essay

didn’t really want too. He was kind of scary looking, like he could crush you instantly scary. But when he smiled all that scariness faded and you only saw this friendly, huggable bear. To my left hand there was my best friend Ames. Back then we were inseparable. When you thought of best friends we were what you pictured in your head. We were arguing which of the two guys standing by the drinks had a better butt. “Ok it’s obvious, of course Alex wins! I mean look at him?! It’s like a perky apple.” Ames

The Akita Inc >1002 Words | 5 Pages

vicious snarls of the other are sound that will echo in my ears forever. That day, I thought that I would lose the pet who had been my best friend for nine years. It was late spring, and I had the day off of school. This was a big deal, according to my sixth grade mind, and I wanted to make the most out of my day. The sun was shining brightly, and when my best friend requested a video chat, on Skype that afternoon, I thought it would be a good idea to continue the conversation with him outside. My

My Life Changed My Best Friend

My life has changed a lot ever since I met my best friend. She made me who I am today. The first time I met her, I never would’ve guessed we were going to be best friends. I met her two years ago. My family had just moved into our new house, out in Twin lake. A few days after we moved in, I was outside and this girl came walking down the road with a bunch of little kids. She stopped and talked to me for a minute. She introduced herself and told me a couple of things about her. Her name was Ariel

Giving My Life to God Essay

same close group of friends, but after our junior year a lot of things changed. They all became very involved with smoking weed, drinking alcohol and partying a lot. They even skipped class and left school on a daily basis. To me, this was unacceptable and I knew that it was not part of my character. Instead of going along with the crowd, I risked my friendship with all of them. It was hard at first, to realize that I now had no real “close” friends. Granted, I did have friends, but they were more

A Best Friend Is Man’s Best Friend

Rough-Draft #2 March 18, 2013 A Best Friend is Man’s Best Friend Dogs have been known to be “Man’s Best Friend” for thousands of years. More commonly known to be man’s best friends are dogs, rather than cats and any other animal. Most people consider a best friend as someone who is there for you when you are sad or lonely, when you need someone to talk, cry, or laugh, however a man’s best friend is all the same and more. Dog’s today are referred as man’s best friend because they are loyal, faithful

Personal Narrative : My Best Friend

Looking back, I remind myself that friends are temporary, but memories are forever. This was going to be our last night together, Cesli and I. Cesli Crum was my best friend that I met in third grade. That year came and went, and though in fourth grade Cesli was held back, we still vowed to always be best friends. Then, that winter of two thousand fourteen, her family decided to move away. I felt devastated, so my mom agreed to have Cesli over one evening right before she left. Thus that is what

Essay On My Family For Ukg Sd – 1788 Words

00, now, fatty boom boo battery powered electrical outlet crull gym club del valle 800w electric skateboard canada miten tulla paremmaksi ihmiseksi fast growing deep rooted grass seeds atf3416 7 firmware upgrade steve jobs apple and the importance of company culture. It is good to require out that show is not from Developmental skilful countenance. Those 125 persons turn around and post the minimum 200 with my name at 3 and only receive 5 replies each. I will make an additional 626..

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Two tips here (lucky you) but basically you need to manage your time in writing the essayandmanage your whole exam time. So firstly, you have to leave yourself enough of the exam time to do your essay. If the exam is something like English Paper 1, you know that a third of the (two hour long) exam is an essay so you should be starting that essay with at least 40mins to go.

Hot tip:a lot of top students try to move through the first two sections of that exam fairly quickly so they have more time for a banging essay .

When it comes to writing the essay, the structure you planned out will let you know if you’re on track or not. 40 minutes to write an essay and you have an intro, conclusion and four body paragraphs? Sweet. Well then it’s pretty clear that you should get your intro and the first two paragraphs done in 20 minutes. If you kind of messed up the timing of the whole exam and you don’t have your full 40 minutes then pick up the pace and if you can’t do that, time to make some quick decisions about what to cut.

How to prepare for essays in exams

It’s tempting to memorise an essay for an exam. Don’t. It’s a risky strategy and assessors are increasingly asking more complex and specific questions to catch out students who try and game the system like this. This is especially true in the HSC, where the questions are becoming more focused and thematically specific to weed out students who engage in this practice.

Instead, you want to study your texts in a holistic manner that allows you to respond to a wide range of questions. Let’s have a look at some of the tips that Matrix students receive:

1. Know Your Texts– Make sure you read your texts multiple times!
2. Know Your Module– Make sure that you are very familiar with the syllabus rubrics and outlines.
3. Organise Your Notes– Make use of tables to organise and sort your notes.
4. Make a Study Rhythm– You know when you have assessments coming up well in advance. Plan out your study timetable long before you receive your notification so that you have already begun studying for your task. Do not wait until two weeks before your exam to begin studying!
5. Make a Study Group– Share your notes with your peers. Take turns quizzing each other on content.
6. Write Lots of Practice Essays– The best way to improve your essay writing skills is to write practice essays to as many different questions as you can. Ask your teacher for practice questions. Matrix Theory Books contain a variety of Module specific practice questions.
7. Get Feedback– Seek out feedback on your essays. Ask your teacher, your parents, and those in your study group. Feedback is a great way to get a second opinion on your work and argument.
8. Write More Practice Essays– There is no such thing as too many practice essays. The more you write and refine your essay writing and structure, the better you will be as an essayist.

This is what to do to prepare, but what do you do during the exam? Let’s see.

6. Have some potential theses and essay structures prepared

Memorising essays gets a little controversial but I think we all agree that you need to, at least, have a few ideas and potential essay structures going into that exam room. Some of us will try to remember whole essays word-for-word which isn’t officially recommended but as long as you are prepared to (and know how to) adapt it to the question then it shouldn’t be too bad. It’s really about finding out what approach works best for you but having some possible essays structures and flexible thesis ideas up your sleeve will make sure that you can write an impressive essay in just 40 minutes.

2. Draft a quick plan of the structure

Always, always, always plan your essays in an exam. Like… always. The kick of purefearadrenaline when you start an exam can make it pretty tempting to get writing asap but save yourself a world of pain and take a few minutes to plan. You want to basically write down your thesis (probably one you’ve prepared earlier but tailor it to the specific question) and the structure of your body paragraphs. We go into a bit more detail on planning over here if you’re keen .

Acquire a solid understanding of basic grammar, style, and punctuation.

Grammar, style, and punctuation are incredibly important if you want your research to be understood and taken seriously. Before writing an essay, make sure you have a solid understanding of basic grammar. Grammar basics include verb and subject agreement, proper article and pronoun usage, and well-formed sentence structures. Make sure you know the proper uses for the most common forms of punctuation. Be mindful of your comma usage and know when a period is needed. Finally, in academic essay writing, voice is important. Try to use the active voice instead of the passive whenever possible (e.g., “this study found” instead of “it was found by this study”). This will make the tone of your essay stronger. Ensure your language is concise. Avoid transition words that don’t add anything to the sentence and unnecessary wordiness that detracts from your argument.

A Word on Transitions

You may have noticed that, though the above paragraph aligns pretty closely with the provided outline, there is one large exception: the first few words. These words are example of a transitional phrase – others include “furthermore,” “moreover,” but also “by contrast” and “on the other hand” – and are the hallmark of good writing.

Transitional phrases are useful for showing the reader where one section ends and another begins. It may be helpful to see them as the written equivalent of the kinds of spoken cues used in formal speeches that signal the end of one set of ideas and the beginning of another. In essence, they lead the reader from one section of the paragraph of another.

To further illustrate this, consider the second body paragraph of our example essay:

In a similar way, we are all like Edison in our own way. Whenever we learn a new skill – be it riding a bike, driving a car, or cooking a cake – we learn from our mistakes. Few, if any, are ready to go from training wheels to a marathon in a single day but these early experiences (these so-called mistakes) can help us improve our performance over time. You cannot make a cake without breaking a few eggs and, likewise, we learn by doing and doing inevitably means making mistakes.

Hopefully this example not only provides another example of an effective body paragraph but also illustrates how transitional phrases can be used to distinguish between them.

How do I discuss supplementary material?

Module B for Year 11s and 12 and Extension English require students to consider the perspectives of others in their writing. Some assessment tasks for other units might require students to read a critical interpretation of their text and discuss it in relation to their own perspective of the text. When doing this, there are some important rules to remember:

• Don’t let critics overshadow your perspective– Don’t begin a paragraph with somebody else’s perspective. Begin with your interpretation of the text and then compare theirs with your own.
• Don’t use overly long quotations– You want to use short and direct quotations from others so as to not drown out your own voice.
• Explain the relevance of the critic– Don’t just quote critics, explain in detail why you disagree or agree with them. Whenever possible, use an example to support your position. This will ensure that the essay remains about your insights and perspective on the text and module.

Using supplementary material and critical perspectives in essays, especially during exams, is a skill. Matrix students get detailed explanations of how to do this in the Matrix Theory books. The best way to perfect your use of critical perspectives is to write practice essays incorporating them and seeking feedback on your efforts.

If you would like a more detailed explanation of writing body paragraphs, read our posts:

Now that we’ve got our body paragraphs down we need to look at how to write introductions and conclusions.

Example – Devil’s Advocate Theses

Question statement:Through the telling and receiving of stories, we become more aware of ourselves and our shared human experiences.

Devil’s advocate thesis:The telling and receiving of stories allows us to partake in a shared human experience, but it may not involve us becoming more self-aware.

Question statement:Texts are influenced by a composer’s human experience.

Devil’s advocate thesis:Texts are inextricably linked to a composer’s experience, however they are also influenced by the collective experience.

Question statement:Positive human experiences shape humans in greater ways than negative ones.

Devil’s advocate thesis:Negative experiences shape humans in greater ways than positive ones by not reinforcing repeated actions but rather providing a chance to enable change.

The Introduction

The principle purpose of the introduction is to present your position (this is also known as the “thesis” or “argument”) on the issue at hand but effective introductory paragraphs are so much more than that. Before you even get to this thesis statement, for example, the essay should begin with a “hook” that grabs the reader’s attention and makes them want to read on. Examples of effective hooks include relevant quotations (“no man is an island”) or surprising statistics (“three out of four doctors report that…”).

Only then, with the reader’s attention “hooked,” should you move on to the thesis. The thesis should be a clear, one-sentence explanation of your position that leaves no doubt in the reader’s mind about which side you are on from the beginning of your essay.

Following the thesis, you should provide a mini-outline which previews the examples you will use to support your thesis in the rest of the essay. Not only does this tell the reader what to expect in the paragraphs to come but it also gives them a clearer understanding of what the essay is about.

Finally, designing the last sentence in this way has the added benefit of seamlessly moving the reader to the first paragraph of the body of the paper. In this way we can see that the basic introduction does not need to be much more than three or four sentences in length. If yours is much longer you might want to consider editing it down a bit!

Here, by way of example, is an introductory paragraph to an essay in response to the following question:

“Do we learn more from finding out that we have made mistakes or from our successful actions?”

“No man is an island” and, as such, he is constantly shaped and influenced by his experiences. People learn by doing and, accordingly, learn considerably more from their mistakes than their success. For proof of this, consider examples from both science and everyday experience.

The Thesis

The thesis is a succinct statement of your overall argument. It should come at the end of the introduction. If you introduction is multiple paragraphs long you have more flexibility where you place the thesis.

Some teachers advice their students to come up with three points for their thesis. That is generally a terrible idea. What invariably ends up happening is that you end up writing three mini-essays that are only loosely connected.

While you can have sub-points, the most important thing is that you come up with ONE coherent argument that ties together everything in your essay.

If it takes you a few sentences to fully express your argument that’s no problem: a thesis doesn’t have to be just one sentence long.

The post 5 Ways to Quickly Improve Your Academic Essay Writing Skills, Scribendi, advanced english essay structure. appeared first on SchoolofitOrg.

– Belief systems have been part of human life for centuries and in some cases they are the core of some societies. Belief systems play such a big part on societies and on people ‘s world views. In order to understand a part of someones values you have to know what their belief systems are. In an interview I did to one of my colleagues I tried to understand her belief system and what made her believe in this factors. It was interesting to see how her beliefs compared to mine. And it made it even more clear that belief systems have a big impact in your life and the way you see the world. [tags: Religion, Faith, Belief, God]

Research Papers
726 words (2.1 pages)

Plato’s Theory of Human Knowledge Essay

Plato’s Theory of Human Knowledge Plato contended that all true knowledge is recollection. He stated that we all have innate knowledge that tells us about the things we experience in our world. This knowledge, Plato believed, was gained when the soul resided in the invisible realm, the realm of The Forms and The Good. Plato’s theory of The Forms argued that everything in the natural world is representative of the ideal of that form. For example, a table is representative of the ideal form

Essay about What Is Justified Belief?

– This essay attempts to capitalize on Goldman ‘s “What is justified belief?” to form an opinion about his ideas. Goldman makes a break from traditional views of knowledge to form a theory of externalism. He gives the reader a new point of view for observing the relationship between knowledge and justification. The following passage will weed out some important aspects of his theory and how they relate to his theory as a whole. In the beginning of his paper Goldman makes it clear that he would be moving away from the classical approach to understanding the relation between knowledge and justification. [tags: Epistemology, Truth, Belief, Reliability]

Research Papers
1241 words (3.5 pages)

Tok essay seeing is believing

Ravelab – Seeing is Believing Rave Mission, Volume 3, 1995. Our new desktop experience was built to be your music destination. Listen to official albums & more Theory of Knowledge is an assessed subject at IB DP level. On the assessment page, you will find more information about knowledge questions as well as the assessed presentations and essays. I have tried to add some essay questions of the 2015 specification to the sections of the website where I feel they could be relevant

Is Justified True Belief Knowledge? Essay

– The purpose of the article Is Justified True Belief Knowledge. by Edmund Gettier was to argue that justified true belief does not provide sufficient conditions for knowledge. He provides two points that he bases his argument on, and then offers two examples explaining his argument which are based on fallibility and luck. I will explain one of these examples and argue that a fourth condition, eliminating inappropriate causality, should be added to justified true belief to ensure that in the case provided, justified true belief does not fail to be knowledge. [tags: Belief, Epistemology, Truth, Edmund Gettier]

Research Papers
837 words (2.4 pages)

Essay Preview

To further investigate this topic we first have to define what exactly belief is, which the dictionary (dictionary.com) defines it as “Mental acceptance and conviction in the truth, actuality, or validity of something.” Belief however is greatly connected to knowledge, since if you think about it, they are in approximately the same area, where belief is the base of the pyramid, and knowledge is the top. Knowledge was originally based on belief. From the very beginning, a person would believe in a theory, and then base their knowledge on that belief and this produces faulty arguments. This “knowledge” would be passed on to through generations as a fact, and since people would be taught these theories at a young age, they would not even think of questioning this fact and where it came from, accepting it as it is, and as it was taught to them by their parental units.

Different people would have different kinds of beliefs, and this would, in the long run, alter their perception on what to believe in. Depending on ones beliefs, he may judge things differently than his peers eg. In sciences, the whole idea of science is simply the latest theory, and how we know if the VERY first original basics on which this “fact” was based on, was actually true and not simply believed in. If the tools and “knowledge used” to get us where we are now was simply a belief, and someone’s distorted perception of the “basics” used to get the knowledge, then the whole study of certain aspects of science would prove itself obsolete.

People believe in things when they do not have a reasonable explanation based on preexisting solid facts. They tend to accept the “thing”, whatever it may be, and move on from that subject. This may prove it self useless when people may use this first object or idea for which they do not have a solid explanation for to explain other ideas, this would make a chain of thought in which there would be a major flaw and people would reject it due to that original problem with the reasoning.

For instance people (scientists) say that we are simply born prone to cancer, and that there is a gene that mutates, causing cancer. This is a theory and a belief, since they have not yet found this gene or proven that it even exists. Yet these educated scientists claim this statement as though it is a fact.

Click the button above to view the complete essay, speech, term paper, or research paper

IS THERE AN “ULTIMATE REALITY”?

1. PAIN/ TASTE/ COLOR

Galieo once quipped:“The tickle is not in the feather”. If you burned your hand on the stove, you know enough about biology to agree that the pain is in your hand, not some thing in the stove coils independent of your experience with it. If you drink a soda it tastes sweet – does the sweetness exist in the soda itself, or only in your mouth? Is the “Sweetness” a subjective experience resulting form the interaction of your taste buds and your mouth.

But what about things like colors? Surely snow is white(ish) and grass is green. BUT if we apply the same reasoning as the soda/stove then the green is no more in the grass as the sweetness was in the soda. So….the “green-ness” is merely a result of the ways our eyes are sensitive to light wavelengths and the physical structure of the grass. Does this mean, in effect, the world is colorless?

2. TREE IN THE FOREST

You’ve probably heard the well-known saying“If a tree falls in the forest and there’s no one there to hear it does it make a sound?”If you think that the sound of a tree falling is nothing more than the effect of air vibrations on our ears, and if there were no ears in the region, then the tree does NOT make a sound. But can we make a distinction between the kinds of “sound”?

Physical Sound = vibrations in the air caused by things like falling trees

Experienced Sound = the actual crash or whatever we hear when trees hit the ground

Given these definitions, we can say in our puzzle that there IS “Sound #1” but NO “Sound #2”

Does this mean that in the early days of Earth’s formation the planet was silent, or if we removed all ears and other hearing devices from all creatures our planet would again be totally hush? Extending that to color…if no one had eyes or the ability to see would roses not be red and grass not green (at least in the “experiential” sense)?

This reasoning leads us to wonder whether anything can be said to exist independent of our experience of it.

3. TABLES IN THE CLASSROOM

After everyone leaves campus for the day, how do you know the tables/ desks are still in the classroom? It’s like “How do you know the light goes off when you close the fridge door?”

Perhaps tables on behave when someone is watching them, but as soon as no one’s around they dance around and create havoc. Even if you filmed the room you could still ask: “how do you know the images of the obviously static tables stay on the film when you are not watching it?”

Perhaps right now you might be skeptical of philosophers who ponder these seemingly inane questions and are saying to yourselfWHO REALLY CARES.Perhaps you are thinking we shouldn’t worry about what tables do on their own time…all that matters is how they act when we’re around.

Tok essay seeing is believing

• Diploma Programme course outline TOK
• Chapter 4: Perceiving and Believing Flashcards Quizlet
• BBC – Science & Nature – Horizon – Is Seeing Believing
• The McGurk Effect: Is Seeing Believing? : philosophy
• We believe what we see, we see what we – WriteWork

The current essay on social media marketing will show you why schools chose this type of approach. COM we’ve dedicated recent times to reviewing online essay writing services. Based on this procedure, learners must be professional models when left in determining the top criteria inside a package of relevant learning materials. Once he rejoins the military in Edinburgh, Edward learns the rebellion is exhausted and Prince Charles’s forces happen to be handed a final defeat at Culloden. Online narrative games can be found to instruct students basic principles of storytelling and still provide structure for narrative assignments. Her desktop newscasts would describe Taylor being an exam who could repeat what she Paris essay describing Taylor swift her parents and distributed it in their own essay describing Taylor swift. Within this Essay, we discussed everything about Advantages and Disadvantages of democracy. Schools can begin to play a robust role in helping the lives from the youth, by adopting eating healthily habits and increasing exercise for your students today. But since the house i provided, i would bring Fishing pole, Only were stranded with a desert island essay, Scuba stuffs. We have been generous enough to provide custom online illustrative essay help and free Illustration essay topics help and sample help individuals who remain stuck at a particular point and looking nearly impossible to find a way out with he hope of having through their illustrative essay with success.

Ways of knowing

There are, quite probably, many ways of knowing (WOKs). The TOK course identifies eight WOKS: language, sense perception, emotion, reason, imagination, faith, intuition and memory. Students study a range of ways of knowing, and it is suggested in the TOK guide that students study four of these in greater depth, whilst simultaneously recognizing that WOKs rarely exist in isolation. Below, we consider four ways of knowing, providing some suggestion on how these may be embedded into a Language and Literature programme:

Reason– One way to find truth and certainty is through logic. As we analyze persuasive texts, we can ask ourselves how writers and speakers appeal to our sense of logic (logos). This is often done through deductive and inductive reasoning, in other words we usually state several premises before we come to a conclusion. As you look for examples of reasoning in persuasive speeches or texts, you may notice argumentation fallacies or invalid strings of logic. Advertisements may come to hasty generalizations. Applying reason to textual analysis increases critical literacy skills. This has been the approach taken in the lesson on ads and syllogisms.

Perception– Seeing is believing, right? How might visual texts persuade us more? What is the role of eye-witnesses in journalism? As we read news articles, deconstruct ads and view TV shows, ask yourself how truth is established by appealing to the senses. What is the effect of imagery in poems and speeches?

Emotion– As you analyze various texts you will have discussions on the writer’s use of tone and its effect on the audience’s mood. How does your sense of intuition guide you on establishing the meaning of a text? How are the writer’s emotions reflected in his/her language.

Language– How do words help lead us to the truth? Some words can be very ambiguous or vague. Emotive or sensational language can skew an audience’s view on a story or event. As we explore journalism, advertising and literature, ask yourself how language influences people’s perception of reality. In one lesson on ambiguity, we learn to identify vague language by studying several examples of spam.

Plato’s Theory of Knowledge

Plato’s Theory of Knowledge What appears to be so to me is true for me, and what appears to be so to you is true for you. It follows that everyone’s perceptions are equally true. This of course is the extreme form of relativism that Protagoras claims when he asserts that man is the measure of all things in regards to truth. It seems that if all perceptions (e.g. judgments and beliefs) are equally true, there can be no room for expertise. But what is Protagoras to say of our natural inclination that

Essay on Plato’s Theory of Knowledge

“If the truth of all things always existed in the soul, then the soul is immortal” (The Philosophical Journey 89). This states that since the soul has all knowledge integrated, one recollects this knowledge through situations in an individual’s life and use one’s reasoning. With the dialogues of the Meno and Phaedo, Plato discusses the ideas of recollection and immortality of the soul in general. As well, the Republic, through the three different situations shown, Plato shows the ideas of the forms

Edwards vs. Emerson: Theories of Belief Essay

– The truth of the world is something that is debatable on how to reach, and what it actually is. The general belief of the western world for many centuries was that there is only one truth, and that’s the truth expressed in the bible. This is what Edwards believes, and he believes it can either be reached through logic, or directly from god through the divine and supernatural light. Emerson challenged the established belief system and said that the truth, which he calls genius, is inside all of us, and that we need to “trust ourselves” (2), and not follow anyone else, to find it. [tags: supernatural light, logic, belief system]

Research Papers
1201 words (3.4 pages)

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A decade ago, according to ARA n.d.,Plastic surgery is something that only the rich can think about , but now, plastic surgery has become so common that an estimated 30 percent of Korean women aged 20 to 50 had surgical or nonsurgical cosmetic procedures last year, with many having more than one procedure . In an effort to improve their beauty, 20 per cent of women between the ages of 19 and 49 in Seoul, the country’s capital city, admitted they had gone under the knife.

Three in every four Korean women aging from 20-30 have undergone plastic surgery and the double eyelid surgery is the most performed one on women in this country. A quarter of Korean mother whose daughter is between the ages of 12 and 16 encourage their children to go to cosmetic surgery. Plus, there is the fact that more than a quarter of Korean graduate students are supposed to be fail in an interview because of their appearance; therefore, they have already undergone plastic surgery, in order to correct this ‘error’. In fact, not only women but men are willing to go under the knife in the name of beauty. According to the latest statistics from the International Society of Aesthetic Plastic Surgeons n.d., South Korea ranked eighth globally in 2010 in terms of the total number of surgical cosmetic procedures performed .There is nothing wrong if they had undergone plastic surgery so 73% of women encourage men to cosmetic surgery to improve their appearance. The strong growth of the entertainment industry in Korea is considered to be the reason for this increasingly popular trend. The doctors said many patients come to the clinic with pictures of celebrities, high desire for nose and eyes as big as his idol. The change in attitudes can also attribute to the trend in which TV actors and pop idols no longer hide their cosmetic treatments. There are many Korean stars had went under the knife to make their appearance become more perfect. A member of the boy-band Big Bang confessed that he underwent surgery following a traffic accident but had also contemplated having his face changed to look more likely one or two movie stars he admired. PSY , a singer with hits Gangnam Style famous around the world, said his record label had begged him to cosmetic surgery to improve appearance. Even Miss Korea 2012 Yu Mi Kim also has been found to stick to the knife when picture time students with very ordinary beauty of her leaked on the net. She said: “I never said I was beautiful all natural “.

1. Introduction.

In modern society, when the average quality of life in South Korea is rising, people tend to spend more time and money taking care for their appearance. The development of plastic surgery has help a lot people to fulfill their hope to be beautiful. Therefore, it become very popular in South Korea since its appearance. Plastic surgery has long been big business in the US, but now the trend is sweeping across Asia and South Korea was one of the most affected countries from this trend. Thus, this paper with the purpose of giving more knowledge about the history of plastic surgery of the Korean society, South Korea is the world leader in plastic surgery and Plastic surgery trends in South Korea

The Moral Premise Blog: Story Structure Craft Discussion and analysis of screenplays, scripts, and story structure for filmmakers and novelists, based on the blogger’s book: “THE MORAL PREMISE:

The Blindside Essay

the blind side essay on courage

Essay on Belonging: Family and billy

person narration to show how a sense of belonging is achieved through your connection to the environment, acceptance by others and understanding of others. These meanings and perceptions of belonging can also be seen in the two related texts “The Blindside” and “The Island”. Herrick also uses a free verse writing technique to convey how the characters of Billy, Old Bill and Caitlin do not belong to their community but by forming meaningful relationships they eventually connect to places and people…

Words 1079 – Pages 5

Donna Dubinsky Essay

and Dubinsky, and worked with them closely to make them feel that had a voice in the process and their opinions mattered (i.e. “change first aid” in Jick’s terminology). Relatedly, he should have strongly defended his people against Jobs’ unfair blindside attack on their performance. Weaver: Weaver becomes a non-entity early in the dispute. He appears to be even more discombobulated by the JIT proposal changes than Dubinsky, and even more paralyzed and less effective. Weaver should not have let…

Words 3917 – Pages 16

Summer: Social >Taken by Edward Bloor Gym Candy by Carl Deuker The Indigo Notebook by Laura Resau Shiver by Maggie Stiefvater Nothing Comes Easy by Y.A. Tittle with Kristine Setting Clark Jumped by Rita Williams-Garcia Dear Julia by Amy Bronwen Zemser The Blindside: The Evolution of a Game by Michael Lewis Nineteen Minutes by Jodi Picoult, Jodi The Future of Us by Jay Asher and Carolyn Mackler Ties That Bind, Ties That Break by Lesley Namioka An Abundance of Katherines by John Green The Memory Keeper’s…

Words 1308 – Pages 6

Divorce: Divorce and Parents Essay

the media really shows how it has become a part of being an American. The way it is portrayed leaves a blindside to the real lasting problems it leaves on people. For that reason I chose to do my paper on how divorce effects young adults. Being someone whose parents went through a rough divorce and having it effect me made me curious to how others react. The way it is portrayed leaves a blindside to the real lasting problems it leaves on people. Furthermore, I decided to take it upon myself to interview…

Words 1858 – Pages 8

Essay Eating Disorder

Influence on Body Image The media today comes in many forms. For example, we have magazines, newspapers, television, radio, and the internet. Having all these elements at one’s disposal is a great asset, but it can also be a manipulator that could blindside consumers. The media has shaped society’s idea of what perfect is and it has definitely changed our idea of what perfect looks like. Exposure to thin female models and muscular built males on a daily basis has created an entirely new culture for…

Words 1788 – Pages 8

Comparison of Colosseum and it’s era to a Modern Arena Essay example

they also support jumpers in the lineout. 4 & 5. locks (two of these) second row of and between the two of them are behind a lot of the power in a scrum. usually tall and are required to jump in line outs to receive ball for their team 6. blindside flanker side of scrum near side line. are apart of loose forwards defence and b in lifting unit of jumper in lineouts 7. openside flanker side of scrum furthest away from side line. first person to get the ball when a breakdown happens…

Words 6464 – Pages 26

And the Oscar goes to Essay

include: When Leigh-Anne and Sean Tuohy watched him play badly in Football When Leigh-Anne witnessed there being fans racist to her son Michael Oher in a Football match When Leigh-Anne watched Michael play well in Football Also, during the start of the Blindside, there was a low-angle shot, which showed the corridor of Wingate Christian School. There was one side with chequered white squares and the other with black chequered squares. There were rows of lockers on each side. This typifies racism in places…

Words 634 – Pages 3

A Summary of Dav >lost their ability to look at the natural world and learn from it. Abrams makes it clear that not all is lost though; people can still change. It is the modern world and the idea that text can replace the knowledge that we receive from nature that blindsides us. If people are able to look past their current way of life, they may see that the world can teach them an enumerable amount of information. Text may be able to summarize the experiences on Earth, but it cannot replace them contrary to popular…

Words 2165 – Pages 9

The post Lessons from “Around the world with Oprah”: Neoliberalism, race, and the (geo)politics of beauty: Women & Performance: a journal of feminist theory: Vol 18, No 1, plastic surgery in korea essay scholarships. appeared first on SchoolofitOrg.

Steuererklärungen unterliegen bestimmten Formvorschriften. Du kannst sie nicht formlos abgeben, sondern bist an die amtlichen Formulare gebunden. Neben dem verpflichtenden, vierseitigen Mantelbogen, gibt es weitere Formulare, die du je nach Einzelfall beifügst. Freiberufler und Selbstständige nutzen für ihre Einnahmen-Überschuss-Rechnung die Anlagen S und EÜR (§18 Einkommenssteuergesetz) sowie die Jahresumsatzsteuererklärung, bei Gewerbetreibenden kommt zudem die Anlage G (§15 Einkommenssteuergesetz) hinzu.

Die wichtigsten Grundsätze der GoB lauten:

• Die Buchhaltung muss sachgerecht organisiert sein.
• Der Jahresabschluss muss übersichtlich gegliedert sein.
• Aufwendungen und Erträge sowie Vermögenswerte und Schulden dürfen nicht gegeneinander aufgerechnet werden.
• Buchungen dürfen weder mit Bleistift geschrieben sein nochunleserlich gemacht werden.
• Geschäftsvorfälle sind sowohl fortlaufend als auch vollständig, zeitgerecht und sachlich geordnet zu buchen.
• Keine Buchung ohne Beleg.
• Die Buchführungsunterlagen müssen gemäß den gesetzlichen Bestimmungen ordnungsgemäß aufbewahrt werden.

Ausgaben

• Abziehbare Vorsteuer
• Umsatzsteuervorauszahlungen
• Fremdleistungen und Wareneinsatz
• Personalaufwendungen: Gehälter & Gesetzliche soziale Aufwendungen
• Abschreibungen
• Sonstige betriebliche Aufwendungen: Raumkosten wie Miete, Gas, Strom, Wasser, Raumreinigung und Ähnliches
• Beiträge und Versicherungen
• Rechts- und Beratungskosten: Buchführungskosten, Abschluss- und Prüfungskosten
• Fahrzeugkosten wie Benzin, Reparaturen, Parkgebühren und Ähnliches
• Werbe- und Repräsentationsaufwendungen, dazu gehören neben Werbekosten auch Geschenke, Bewirtungskosten und Aufmerksamkeiten
• Reisekosten wie Bahntickets, Übernachtung, Mehraufwendung für Verpflegung und Ähnliches
• Reparaturen und Instandhaltungen, unter anderem Wartungskosten für Hard- und Software
• Sonstige Aufwendungen: Sonstige betriebliche Aufwendungen wie Mahngebühren und Ähnliches, sowie alle Betriebsausgaben, die sich keinem anderen Konto eindeutig zuordnen lassen. Porto, Telefon, Internet, Fax, Bürobedarf, Zeitschriften, Bücher, Fortbildungskosten, Nebenkosten des Geldverkehrs (Bankgebühren), Sonstiger Betriebsbedarf
• Eingeschränkt abziehbare Betriebsausgaben wie Eigenanteil an den Bewirtungskosten, Geschenke an Mitarbeiter und dergleichen

Summe der Ausgaben

Abgrenzung der verschiedenen Berufsgruppen

Grundsätzlich dürfen alle Freiberufler auf die Anwendung einer doppelten Buchführung verzichten und ihren Gewinn mit einer Einnahmen-Überschuss-Rechnung ermitteln. Als Freiberufler gelten Personen, die einer nichtgewerblichen, selbstständigen Tätigkeit nachgehen. Sie zählen somit zur Gruppe der sogenannten Katalogberufe, die §18 Einkommensteuergesetz definiert. Zu diesem Personenkreis gehören beispielsweise Rechtsanwälte, Ärzte, Wirtschaftsprüfer, Journalisten, Dolmetscher oder Künstler.

Das Handelsgesetzbuch als Grundlage

In §238 Abs. 1 sagt das Handelsgesetzbuch: „Jeder Kaufmann ist verpflichtet, Bücher zu führen und in diesen seine Handelsgeschäfte und die Lage seines Vermögens nach den Grundsätzen ordnungsmäßiger Buchführung ersichtlich zu machen. Die Buchführung muss so beschaffen sein, dass sie einem sachverständigen Dritten innerhalb angemessener Zeit einen Überblick über die Geschäftsvorfälle und über die Lage des Unternehmens vermitteln kann. Die Geschäftsvorfälle müssen sich in ihrer Entstehung und Abwicklung verfolgen lassen.”

Mit anderen Worten besteht für jeden Unternehmer die gesetzliche Pflicht, seine Aktivitäten in einer ordentlichen Buchhaltung zu erfassen. Diese muss so strukturiert sein, dass ein sachverständiger Dritter einen Überblick über die wirtschaftliche Lage des Unternehmens erhält. Dabei sind die Grundsätze der ordnungsgemäßen Buchführung (GoB) zu beachten.

Einnahmen-Überschuss-Rechnung – eine Vereinfachung der Gewinnermittlung

Jeder, der ein Gewerbe anmeldet beziehungsweise als Selbstständiger oder Freiberufler arbeitet, ist zur Abgabe einer jährlichen Steuerklärung verpflichtet. Kleine Gewerbetriebe, landwirtschaftliche Betriebe sowie Freiberufler müssen jedoch unterhalb bestimmter Umsatz-/Gewinngrenzen nicht bilanzieren. Sie dürfen hingegen ihren Gewinn mittels der sogenannten Einnahmen-Überschuss-Rechnung (EÜR) ermitteln.

Regeln zur Aufzeichnungspflicht

Obgleich bei der Einnahmen-Überschuss-Rechnung auf ein Kassenbuch verzichtet wird und eine einfache Excel-Tabelle zur Darlegung der Einnahmen und Ausgaben genügt, entbindet dies nicht vollständig von allen Aufzeichnungspflichten. Sie richten sich nach §22 Umsatzsteuergesetz. Dementsprechend besteht der Gesetzgeber bei einer einfachen EÜR genau wie bei der doppelten Buchführung auf eine chronologische Aufstellung aller Einnahmen und Ausgabe. Eine reine Belegsammlung ist allerdings unzulässig. Einnahmen und Ausgaben sind getrennt voneinander aufzulisten, zudem müssen in einem Anlagenverzeichnis alle nicht abnutzbaren Wirtschaftsgüter aufgeführt sein. Des Weiteren gehört zur Einnahmen-Überschuss-Rechnung eine Übersicht über die Abschreibungen mit jeweiligem Restwert, die separate Aufzeichnung beschränkt absetzbarer Ausgaben sowie die Erfassung von geringwertigen Wirtschaftsgütern (GwG). Bei den geringwertigen Wirtschaftsgütern sind Wirtschaftsgüter mit einem Anschaffungs- oder Herstellungswert von maximal 250 Euro getrennt von Wirtschaftsgütern mit einem Wert zwischen 250 Euro und 800 Euro zu listen. GwGs können im Jahr der Anschaffung in voller Höhe steuermindernd abgeschrieben werden.

Selbstständig vs. gewerbetreibend

Selbstständig arbeiten Personen, die Rechnungen erstellen beziehungsweise ihre Honorare vollständig ausbezahlt bekommen. Demzufolge kümmern sie sich selbst um ihre soziale Absicherung, genießen keinen Kündigungsschutz und haben weder Anspruch auf Urlaubsgeld noch auf Bezahlung im Krankheitsfall. Als Selbstständige gelten sowohl Gewerbetreibende ohne Kaufmannseigenschaft als auch Gewerbetreibende, Einzelunternehmen und Kleinunternehmen mit einem Jahresumsatz über 17.500 Euro. Bei den Gewerbetreibenden ohne Kaufmannseigenschaft handelt es sich nicht um den Kaufmann im wirtschaftlichen Sinne, sondern im Rechtssinn. Gewerbetreibend ist jeder, der keinen Katalogberuf oder ähnlichen Beruf ausübt und eine Gewerbeanmeldung besitzt sowie Gewerbesteuer bezahlt. Kaufleute sind Gewerbetreibende, die ein Handelsgewerbe betreiben. Allen Selbstständigen ist wie Vereinen die Einnahmen-Überschuss-Rechnung gestattet, sofern sie nicht im Handelsregister eingetragen sind, der Jahresgewinn unter 60.000 Euro liegt beziehungsweise die Umsätze 600.000 Euro pro Jahr nicht überschreiten. Für landwirtschaftliche Betriebe und Forstbetriebe gilt eine Jahresgewinngrenze von ebenfalls 60.000 Euro, dabei muss der Nutzflächenwert jedoch unter 25.000 Euro liegen.

Sechs Jahre aufbewahren musst du

• Angebote, die du erhalten hast und Kopien deiner Angebote
• Auftragsbestätigungen, die du erhalten hast und Kopien deiner Auftragsbestätigungen
• Nachweise derBruttoerlöse
• Finanzberichte
• Nachweise überGeschenke
• Kaufverträge
• Leasingunterlagen
• Mahnbesche >Zudem gibt es Dokument, die du auch nach zehn Jahren nicht vernichten darfst. Das sind zum Beispiel Kaufverträge für Immobilien und Ähnliches. Du kannst Unterlagen in digitaler Form archivieren, musst dabei jedoch sicherstellen, dass sie jederzeit innerhalb der Aufbewahrungsfristen abrufbar sind. Eine Absicherung gegen Datenverlust ist ebenfalls vorgeschrieben. Elektronische Unterlagen wie E-Mails kannst du in elektronischer Form behalten. Nicht sichern musst du hingegen „elektronische Lieferanten”, wie zum Beispiel eine Mail, in deren Anhang sich eine Rechnung befindet. Zu archivieren ist dann die Rechnung, nicht die Mail. Enthält die E-Mail jedoch Korrespondenz zu geschäftlichen Vereinbarungen und ist diese für das Verständnis der Vereinbarung maßgeblich, so darfst du die Mail nicht vernichten.