A Clockwork Orange. Essay - 2085 Words

Manny Lian A Clockwork Orange Page 1 Within futuristic London, many sexual and heinous crimes are committed by a group of young men and the retaliation of their victims seeking vengeance, often acting as vigilantes. The domino effect of the crimes ends up with offenders turning into victims and vice versa. A group of young men, self proclaimed as a gang of â€Å"droogs† dress up during the night in white outfits, hats and masks and go around the city committing street crimes, assaulting random innocent people, raping some and ultimately killing two. Within the gang of â€Å"droogs† there is a ringleader named Alex who dominates and intimidates the rest of the group, Dim, Georgie, and Pete. They all†¦show more content†¦Weathers and eventually hits her with a blunt object in the room, a large expensive penis statue, killing her. Hearing the police sirens, he attempts to flea and is stopped by his own gang at the front of the door where they smash Alex’s head with a glass of milk plus. This is an act of retaliation from when Alex had earlier intimidated and assaulted his fellow gang members. Although they are all offenders, they victimize Alex by setting him up for a crime that involved shared responsibility. While Alex is in interrogation, he is not given his due process to a fair and speedy trial. The cops assault him, allow Mr. Deltoid to spit in his face, and beat him. They cops do not remain objective which shows that the system is failing to properly conduct itself. After Alex is incarcerated, he shows no remorse for his acts. Instead, he manipulates the people around him while fantasizing about the violence within the bible. He hears about an aversion program funded by the government and acts accordingly to be picked for this type of plea bargain. Instead of spending the fourteen years in jail he is repeatedly shown acts of violence accompanied by his favorite piece of music, Beethoven’s Ninth. Instead of addressing his issues and mental state, the govern ment attempts to alter his biological disposition to want to commit crime. Rather than enforcing that crime is wrong, they drug him to feel as if he would vomit when he isShow MoreRelatedA Clockwork Orange1450 Words   |  6 PagesAnthony Burgess A Clockwork Orange is a dystopian novel set in an oppressive, futuristic state. Published in 1962, A Clockwork Orange is an extremely intense, graphic, and, at times, horrifying novel. A reader begins to question their own values as they become numb and desensitized to the violence at hand. Both behaviorism and free will is occurring throughout A Clockwork Orange. A Clockwork Orange brings up a question, how much control of our own free will do we actually have? Do we reallyRead More A Clockwork Orange Essay: Blindness in A Clockwork Orange970 Words   |  4 PagesBlindness in A Clockwork Orange In the novel, A Clockwork Orange, Anthony Burgess has tried to show the importance of individual freedom over doing the right thing. He has taken an extreme example of violence and perverse acts to accent his strong belief. It is my opinion that Burgess has been blinded to some essential truths in his quest to ensure personal freedom. Personal freedom can be described as acting upon your own accord and not becoming restricted by the social paradigm in which youRead More A Clockwork Orange Essay551 Words   |  3 Pages A Clockwork Orange Authors who write of other times and places help us to better understand our own lives. Discuss A Clockwork Orange in terms of that statement. nbsp;nbsp;nbsp;nbsp;nbsp;A â€Å"clockwork orange† can be described as something that has a convincing outer appearance yet in the inside is merely controlled by outer influences, such as a clock set in motion by its owner. In A Clockwork Orange, Anthony Burgess takes us into the future where violent criminals are forced to be â€Å"goodRead MoreEssay on A Clockwork Orange916 Words   |  4 Pages I think that A Clockwork Orange is a book worth reading because it is relatable, makes you think, and is interesting. The author, Anthony Burgess, was born February 25, 1917. At the young age of two his mother passed away. He was brought up by his aunt and later his stepmother. Even with such an unstable childhood Burgess continued on to enroll in college and major in English. He had a passion for music, which he expressed in the main character of A Clockwork Orange. Burgess wrote several accomplishedRead More A Clockwork Orange Essay553 Words   |  3 PagesA Clockwork Orange We are first introduced to Alex (Malcolm McDowell) in the company of his posse, strangely sipping drugged milk in a freakish bar with anatomically indiscrete manikins serving as tittie-taps and tables. The ensuing scenes flash from Alex and his three droogs brutally beating an old man to a violent rape scene to a semi-chaotic gang-brawl. The story is of Alex and his love of the old ultra-violence, his act of murder, his betrayal and imprisonment, and his cure (twice). Read MoreA Clockwork Orange Analysis1497 Words   |  6 PagesOn the surface a Clockwork Orange written in 1962 by Anthony Burgess appears to be a protest novel criticising a totalitarian government’s prohibition of free will and censoring free speech. The Government in A Clockwork Orange appears extremely socialistic and it extends complete control over all its citizens, Burgess appears to abhors the lack of freedom in government-controlled societies and as a result despite Alex’s violent crimes Burgess paints the removal of free will through the LudovicoRead More A Clockwork Orange Essay612 Words   |  3 Pages A Clockwork Orange nbsp;nbsp;nbsp;nbsp;nbsp;To leave out the final chapter of A Clockwork Orange is to change the entire meaning of the novel; as Burgess says in the introduction, his story is transformed into a fable. Without the last chapter the reader is left with a dark and pessimistic theme, that absolute good and evil exist in this world and it is possible for a man to be pure evil. Alex is conditioned and unconditioned, and in the end all indications point to a malicious life of crimeRead MoreAnthony Burgess and A Clockwork Orange987 Words   |  4 PagesImagine existing in a world run by sadistic and insane street gangs who reek havoc on innocent civilians, and there is absolutely nothing you can do about it. Anthony Burgess created this world through his novel, A Clockwork Orange. Anthony Burgess was born in 1917 and died in 1963. A lot of social changes occurred during this period of time, such as: the roaring twenties, prohibition, the Great Depression, World War II, the fall of the Berlin Wall, and many more. Burgess not only lived through thoseRead MorePleasantville And A Clockwork Orange Essay1335 Words   |  6 Pages Pleasantville and A Clockwork orange are both films that have certain things that are abnormal. Pertaining to Pleasantville it begins in black and white and end to be in color because of being exposed of certain things. In a Clockwork Orange that is exposed with violence robbery is highly unusual because it is not something morally right to do. While analyzing both of these movies they both have certain distortions that can be covered that make their own individually, out of ordinary, a tad shockingRead More A Clockwork Orange Essay2139 Words   |  9 PagesA Clockwork Orange Eat this sweetish segment or spit it out. You are free.amp -Anthony Burgess Anthony Burgess has been heralded as one of the greatest literary geniuses of the twentieth century. Although Burgess has over thirty works of published literature, his most famous is A Clockwork Orange. Burgess’s novel is a futuristic look at a Totalitarian government. The main character, Alex, is an amp;quot;ultra-violentamp;quot; thief who has no problem using force against innocent citizens

Essay on The Patient Protection and Affordable Care Act

The Patient Protection and Affordable Care Act Alicia Rodgers HSA 505 – Health Services Planning and Marketing Dr. Gwendolyn Francavillo October 23, 2011 Abstract There have many attempts to reconstruct our nation’s health care system. The Patient Protection and Affordable Care Act, better known as Health Care Reform, is a federal law that was passed on March 23, 2010. This statute was passed in order to guarantee medical care and insurance coverage to all Americans; reduce costs of coverage; and increase quality of care (Stoleberg amp; Pear, 2010). This paper will determine how health care reform will affect market and non-market driven decisions. Within this topic I will describe how I will implement a strategic plan that†¦show more content†¦In the event that this new law will take effect or not, I would start preparing my organization for action. In preparing a strategic plan to incorporate and implement this new law, my first approach would be to aim strictly for success for my organization by identifying my target customers and continuing to communicate to current consumers. That involves setting my goals and mission. I w ould push for a more market-driven plan. That means accessing the needs of my organization and directing my attention to the ones that are most needed by using the S.W.O.T analysis (Berkowitz, 2011). Discuss how each of the five environmental forces will be affected by the new law, which you believe will be the most affected and why. According to Berkowitz (2011), â€Å"all marketing strategies are developed within the context of a broader environmental perspective.† The five environmental forces include regulatory, social, technological, economic, and competitive. Regulatory factors are the forces that include all the legal issues and commitments. For example, some health organizations cannot provide certain services unless governed by law. Regulatory forces will be affected by the new law because more restrictions will be placed on different organizations by the government. Social forces include beliefs and attitudes to which an organization would respond to cultures and demographics inShow MoreRelatedThe Patient Protection And Affordable Care Act1057 Words   |  5 PagesMaureen Omondi Patrick Gilbert Govt 2305 5 February 2015 The Patient Protection and Affordable Care Act The Patient Protection and Affordable care Act also known as Affordable Care Act, Obama Care and ACA is an act signed into law by the current president of the United States, Barack Obama in March 23, 2010. Beginning in 2014, any failure to purchase minimum coverage will result in a person being fined. Also included in the Act are individual mandate requirements, expanding public programs, healthRead MoreThe Patient Protection And Affordable Care Act Essay1418 Words   |  6 PagesUnderserved Communities: PPACA Tashia Lee Health/Public Policy (HLTH225-1604A-01) Abstract The Patient Protection and Affordable Care Act was designed to expand insurance coverage for all of those that are uninsured. Also the Act was put into place to reduce the cost of health care. The morbidity and mortality rates in the United States have decreased since the Act was in place in 2010. The Act is also helping the goals of Healthy People 2020 that was implemented, but there is still more improvementsRead MoreThe Patient Protection And Affordable Care Act1272 Words   |  6 PagesThe Patient Protection and Affordable Care Act In this paper I plan to discuss an increasingly difficult topic of The Patient Protection and Affordable Care Act. I will go over the basics of the act including who founded it, when, what it states as well as what its purpose is. I will also discuss the nine titles of the Affordable Care Act. I will then go over how four of the nine titles have affected how nurses provide care. I will finalize my paper by reflecting upon what I have learned from theRead MoreThe Patient Protection And Affordable Care Act858 Words   |  4 PagesComprehensive Health Reform: The Patient Protection and Affordable Care act Ken Davis February 13, 2016 PADM 550 –BO2- LUO Dr. Tory Weaver Defining the Problem The Patient Protection and Affordable Care Act of 2010 (PPACA)is a highly complex and multifaceted policy in addition to being political controversial. Changes made to the law by subsequent legislation, focuses on provisions to expand coverage, control health care costs, and improve health care delivery system. Some changes requireRead MorePatient Protection And Affordable Care Act1104 Words   |  5 PagesPatient Protection and Affordable Care Act Patient Protection and Affordable Care Act (PPACA) What the Act Offers The Patient Protection and Affordable Care Act offers many healthcare benefits to a diverse group of American citizens. However, there are a few downsides as well. The major portions of the act deal with four primary issues: 1. Increasing the health care coverage of patients with pre-existing conditions 2. Expanding access to health care insurance to over 30 million uninsured AmericansRead MoreThe Patient Protection And Affordable Care Act1710 Words   |  7 PagesThe Patient Protection and Affordable Care Act is a highly controversial act of the United States government commonly referred to as ObamaCare. Designed to â€Å"ensure that all Americans have access to quality, affordable health care,† (Patient Protection) this bill has received a large amount of opposition for a variety of reasons, but it is also widely supported, therefore garnering it attention from interest groups. Many interest groups, including religious organizations, attempt to change laws andRead MorePatient Protection And Affordable Care Act1259 Words   |  6 Pages Maxcine Bakhshizad Mr. Todd Mod â€Å"H† Patient Protection Affordable Care Act Everest University What Is Affordable and What Isn’t? The healthcare industry in America has definitely changed over the last few decades. Our federal government has tried to mold and shape our country into a place where healthcare can be affordable for all families, not just the wealthy and those below the poverty line. The Patient Protection and Affordable Care Act was created to bring about changes andRead MorePatient Protection with the Affordable Care Act1516 Words   |  6 PagesThe Patient Protection and Affordable Care Act (PPACA) commonly called the Affordable Care Act (ACA) or ObamaCare is a federal statute of the United States signed by President Barack Obama on March 23rd, 2010. As the name suggests, the new health care law is made up of the Affordable Health care for America Act and the Patient Protection Act. It also includes amendment to other laws like Food, Drug and Cosmetic Act. The main purpose of this complex legislation is to provide Americans with affordableRead MoreThe Patient Protection And Affordable Care Act16 36 Words   |  7 PagesIntroduction Julie Pham and Serena Ellison University of Mississippi  Introduction The Patient Protection and Affordable Care Act (PPACA) frequently known as â€Å"The Affordable Care Act† (ACA) or â€Å"Obamacare,† is the United States decree authorized into law by President Barack Obama on March 23, 2010 (Group, 2014). The principle of the Affordable Care Act was to strengthen the quality and affordability of health insurance and decrease the uninsured tariffs by magnifying public and private insuranceRead MoreThe Patient Protection And Affordable Care Act756 Words   |  4 PagesProblem Statement It has been almost six years since the Patient Protection and Affordable Care Act (PPACA) was enacted. Before the ObamaCare Act many people living in the United States didn’t have health insurance. The Patient Protection and Affordable Care Act include a long list of health-related provisions. Additionally, it supposed to extend coverage health insurance to many uninsured Americans (Obamacare, Web). Not all new government programs are perfect and the PPACA is no exception. Even

Customer Delight and the Bottom Line free essay sample

This paper discusses the importance of maintaining customer satisfaction in a successful business. This paper is a review of an article that appeared in the Fall 1999 issue of Marketing Management. The article, called Customer Delight and the Bottom Line, details the different ways that a company can keep their customers satisfied with their product and service. The article also gives the reader some suggestions that can be adopted by individual businesses to help them keep a competitive edge and maintain their customer base. According to the authors of this article, CUPID (Customer Understanding Processes in Design), is the key to helping the customer stay involved in the development process. Management experts have defined the concept of delighting the customers as an attempt to exceed the expectations of the customers and to bring a pleasant surprise to the customers by satisfying even those needs, which are not supposed to be served by that particular service or product. We will write a custom essay sample on Customer Delight and the Bottom Line or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The article further discusses the various models used by the organizations to evaluate their products and services in terms of customer needs. Such models help the organizations in developing their products or services according to the expectations of the customer. In addition to this, the article also recommends several approaches to delight the customers.

Cash Basis vs. Accrual vs. Hybrid Essay Sample free essay sample

Many revenue enhancement preparers fail to pass on to their little concern proprietor clients about the types of accounting methods allowed by the Internal Revenue Service ( IRS ) and the advantages and disadvantages of each. The mean little concern proprietor merely trusts that the revenue enhancement preparer is using the method most advantageous to them. This paper explores hard currency footing. accrual. and intercrossed accounting methods approved for revenue enhancement intents by the IRS. By comparing and contrasting the advantages and disadvantages of all of the methods. this paper will try to will seek to place the method most advantageous to the little concern proprietor. By utilizing multiple important and non-authoritative beginnings to compare and contrast the methods. this paper will try to simplify the pick of accounting method to be used. Keywords: accounting method. hard currency footing. accrual footing. intercrossed method. When opening a new concern. a little concern proprietor is faced with an tremendous sum of determinations to do. One of the most of import of those determinations is finding which accounting method they will take to maintain their books. This paper will analyse the accounting methods of hard currency footing. accrual. loanblend and particular accounting methods. It is of import to hold a thorough apprehension of the different methods allowable under the jurisprudence and how each method differs from the others. The fact is. there is no accounting method that is perfect. Both accounting methods have pros and cons. After carefully measuring the assorted accounting methods and the ends of the concern. the little concern will hold to take which method is the best option. To make this. the concern proprietor must see the current size of the concern. the concern programs for future growing. and if 3rd parties such as loaners or stockholders will be involved in the hereafter. Harmonizing to Internal Revenue Service ( IRS ) Publication 538. â€Å"An accounting method is a set of regulations used to f ind when income and disbursals are reported on your revenue enhancement return† ( pg. 8 ) . An accounting method includes the overall method of accounting and how the concern histories for its stuff and equipment. A concern is required to utilize an accounting method that clearly reflects all income and disbursals and accurate records must be maintained to enable the concern to register accurate revenue enhancement returns. In add-on the concern is required to maintain cogent evidence of purchases and sedimentations to back up the records used in filing of revenue enhancement returns. If the concern fails to utilize an accounting method that clearly reflects their income. the IRS will refigure the income under the method it sees fit ( IRS. 2012 ) . The concern proprietor chooses an accounting method when registering his first concern revenue enhancement return. If a concern wants to alter accounting methods. it must have formal blessing from the IRS. It is required that a concern use the same accounting method from twelvemonth to twelvemonth. An accounting method merely reflects income and disbursals decently if the accounting method used is the same one twelvemonth as it is the following. The hard currency footing method of accounting is the most popular method of describing income and disbursals in little concern. Much like a chequebook leger. income and disbursals are recorded when financess are really or constructively received or really disbursed from the history. Income is constructively received when it is deposited into the concern history or made available to you. If the concern receives belongings and services for payment. the just market value of the belongings or services must be recognized in income for the concern. The IRS does non let a hard currency footing concern to keep cheques or other payments from one twelvemonth to another to prorogue paying revenue enhancements on such income in the twelvemonth it was really received. If the concern authorizes an agent to have gross for them. it will be considered standard when such agent receives it. Expenses. under the hard currency footing method of accounting. are deductible disbursals merely in the revenue enhancement twelvemonth that they were paid. The lone exclusion to this is if the disbursal qualifies for the twelve-month regulation. The twelve-month regulation provinces that concerns aren’t required to capitalise sums paid to make benefits or rights that don’t widen past the earlier of the followers: 12 months after such right or benefits Begins. or the terminal of the revenue enhancement twelvemonth after the existent revenue enhancement twelvemonth in which the payment was made. If the concern has non been utilizing the twel ve-month regulation in past progress disbursal payments. they must obtain permission to use the twelve-month regulation to show and future progress disbursal payments ( IRP. 2002 ) . A concern can take this accounting method every bit long as the concern is non a corporation ( other than an S corporation ) . it carries no stock list. the gross income for the concern is non over five million dollars a twelvemonth. and it is non a revenue enhancement shelter. The IRS does supply an exclusion to the general regulations of restricted entities above. Any corporation or partnership. excepting a revenue enhancement shelter. that can go through the gross grosss trial for all of the revenue enhancement old ages since 1985 and any qualified personal service centre ( PSC ) are non prohibited from utilizing the hard currency method of accounting. The gross grosss test fundamentally provinces that every bit long as the mean one-year gross grosss for the corporation or partnership. for all anterior revenue enhancement old ages after 1985. are less than five million dollars. the entity would be allowed to utilize the hard currency footing method of accounting. The hard currency footing method of accounting gives a really accurate contemplation of the company’s hard currency flow. There is besides much less bookkeeping involved because minutess merely occur when payments leave or enter the bank history. In hard currency footing accounting. its advantage of simpleness is besides viewed as its major disadvantage. When a concern grows l arger and more complex. hard currency accounting will normally no longer suffice. One of the aims in accounting is to fit grosss and outgos of a concern every bit accurately as possible. This method makes no effort to fit the two which means that the income statement and the history balance ( s ) are non true contemplations of recent concern activities and market conditions. Businesss that are allowed to utilize the hard currency footing method of accounting should earnestly see utilizing the accrual method. The ground to see a different method is that the hard currency system causes the value of long term assets and liabilities to transport over without recognizing the benefit to future footings utilizing depreciation and amortisation. This forces a concern to maintain separate leger to track non-cash points such as fixed plus depreciation. receivables. and payables. Possibly the largest disadvantage to utilizing the hard currency based method is that the purchase of stock list for the concern is recorded instantly which may be long before a sale is made with the stock list to bring forth income. This. so. makes it really hard for the concern to find if the sale was a net income or a loss. The 2nd method of accounting that is being analyzed is the accrual method of accounting. The accrual method of accounting is the chief foundation of Generally Accepted Accounting Principles ( GAAP ) . This method is. overall. the most common method of accounting used by concerns. Accrual method accoun ting realizes income that is earned during a period but may non hold received yet. This method besides records concern disbursals that were incurred in the period even if the disbursals have non yet been paid. In other words. the concern will include sums in its gross income in which it has done everything to enable itself to have the expected gross every bit long as it can find the sum with sensible truth. Firms are required to describe the sum as income when it either receives payment. when the sum becomes due to it. when the income has been earned or when rubric has been transferred in the instance of a sale of a coroneted merchandise ( IRS. 2012 ) . The accrual method is considered a better pick for a concern that carries stock list. is a corporation. or a concern that undertakings 1000000s of dollars in one-year income. It is besides considered a wise pick for a little concern that intends to seek external support as most Bankss and loaning establishments require the accrual method be used to demo a clearer image of the entire concern state of affairs. Lending minutess are normally required to be audited by an independent comptroller or revenue enhancement lawyer ; hence usage of the accrual system of accounting is required to bring forth GAAP fiscal statements. The primary intent of this method is to better fit income and disbursals in the right twelvemonth. As with the hard currency footing method. the accrual method has its advantages and disadvantages. The chief advantage of the accrual method is that is gives the house a more accurate image of its operations. It allows the concern to accurately track long-run gross and disbursals so the concern can really see how much concern it has done and what disbursals it has incurred over a specified clip period. This method is besides the needed method for any company seeking support from a fiscal establishment. stockholders. or any other type of external funding loaner. Companies that use the accrual method besides have some disadvantages every bit good. The chief disadvantage of this method is it provides an inaccurate representation of hard currency flow for the concern. For illustration. the concern may hold closed a big sum of gross revenues in a peculiar twelvemonth. but if the concern hasn’t been paid for those gross revenues. it is forced to acknowledge grosss in that twelvemont h but it does non really have the grosss in its history. Another disadvantage of the accrual method is that the clerking for this method is a little more complex. For hard currency footing accounting. the concern merely needs to enter when it really makes or receives a payment. The accrual method house is required to enter the dealing day of the month of the sale and the day of the month that the payment is really received from the client. which leads to a larger work load in the clerking facet of the concern. Another method of accounting is less widely known. This method is called the intercrossed method of accounting. The intercrossed method combines elements of both the accrual and hard currency footing of accounting. Companies utilizing this method will utilize the accrual method to fulfill IRS imposed revenue enhancement demands and the hard currency footing method for all other fiscal minutess. The compulsory points recorded utilizing the accrual method are histories receivable ( A/R ) and histories collectible ( A/P ) . A/P minutess are inventory related. The IRS requires usage of the accrual method when covering with stock list. Other fiscal minutess related to payroll. equity investings or plus purchases are shown by utilizing the hard currency footing method. This more accurately reflects the company’s hard currency flow as it accounts for gross and disbursals instantly. The intercrossed method is besides normally referred to as operational costing method s. The intercrossed method benefits organisations by leting them record gross revenues minutess and disbursals as they occur which allows for increased truth in prediction or swerving for future accounting periods. Using the hard currency footing method of accounting for minutess assures directors that sufficient hard currency is available for all day-to-day company operations by enabling the company to more closely monitor hard currency on manus. The hard currency footing method is besides an easier method for entering fiscal minutess. leting little concern directors to en ter fiscal minutess without engaging an comptroller. For illustration. Company A is required to keep an stock list to bring forth income. It must. therefore. utilize the accrual method for to account for purchases and gross revenues. The house is allowed to utilize the hard currency footing method of accounting in describing incomes and disbursals. If a concern uses the hard currency footing method for describing incomes. it must besides utilize the same method to describe disbursals. If it chooses to describe income by the accrual method. so it must utilize the accrual method for disbursals. The advantages of the intercrossed method are many. Using the accrual method allows the house to bring forth the necessary GAAP fiscal statements required by fiscal establishments. stockholders and other types of external funding loaners when seeking support. It allows the concern the concern to more accurately track long-run grosss and disbursals so the concern can really see how much concern it has done and what disbursals it has incurred over a specified clip period. Using the accrual method allows the concern to accurately estimate the consequence its stock list has on bring forthing future gross. By utilizing the hard currency footing in entering gross revenues minutess and disbursals when they occur. allows organisations to recognize increased truth in prediction or swerving for future accounting periods. Using the hard currency footing method of accounting for minutess assures directors that sufficient hard currency is available for all day-to-day company operations by enablin g the company to more closely manage hard currency flow. The hard currency footing method is besides an easier method for entering fiscal minutess. leting little concern directors to enter fiscal minutess without engaging an comptroller. One disadvantage of utilizing the intercrossed method of accounting is that it may be more hard in the clerking procedure because it requires the concern to utilize two different methods in the same set of books. Another disadvantage to utilizing the intercrossed method is that it can non be used if the concern uses hard currency footing accounting to describe income or the accrual method of accounting to describe disbursals or frailty versa. This being said. the company would hold to alter cardinal accounting procedures to enable usage of this method. A taxpayer that has more than one concern may utilize a different method of accounting in calculating nonexempt income for each concern. No trade or concern will be considered separate from one another unless a complete set of books is kept individually from the other concern. If the IRS determines that there is a creative activity or shifting of net incomes or losingss from one concern to the other. so that income of the concern is no n clearly reflected. the concerns will non be considered separate by the IRS. For illustration. if a concern adjusts stock list. gross revenues. purchases or disbursals. it will be considered comingling of the concerns and both concerns will be considered by the IRS as one entity. The Secretary of the Internal Revenue Service has been given wide authorization in finding whether the method of accounting selected by the concern clearly reflects income ( USC. 1954 ) . A taxpayer is besides allowed by the IRS to utilize one method of accounting for calculating income and tax write-off points personally and a different method of accounting in calculating income and tax write-offs connected with his trade or concern ( USC. 1954 ) . Occasionally. a concern decides that the method they have chosen is non the most advantageous method for their concern. Changing accounting methods files requires formal blessing of the IRS. The IRS mandates that the concern shall procure the consent of the Commissioner before calculating its income based on the new method. The concern must be careful before altering its overall program or system of valuing stock list as this is considered a alteration in accounting. The Commissioner may set administrative processs in to topographic point which will order certain footings and conditions that are necessary to obtain consent to alter accounting methods. Some conditions or footings include set uping a cut-off footing or an accommodation to be taken into history in periods deemed appropriate by the Commissioner ( USC. 1954 ) . In order to be eligible to alter methods of accounting. the concern can non be presently under scrutiny by the IRS.When a concern changes its accounting method. the alteration normally consequences in accommodations to nonexempt incomes in clip periods determined by the IRS. In decision. the research has shown that many factors go in to make up ones minding which accounting method that a little concern should utilize. Furthermore. there is no unvarying method of accounting that fits the demands of all concerns. It is incumbent upon the little concern proprietor to follow the accounting method that best suits the demands of the concern. In taking the accounting method to utilize. the little concern proprietor must guarantee whatever method adopted clearly reflects income. The IRS defines clearly reflected income as method that reflects by and large accepted accounting rules in conformity with by and large accepted patterns or conditions in that industry. The key is to guarantee gross income and disbursals are treated systematically on a annual footing ( USC. 1954 ) . In taking which accounting method a concern should utilize there are several things to maintain in head.First. the little concern proprietor should measure the size of the concern. Smaller concerns like partnerships and exclusive proprietaries may utilize the hard currency footing method of accounting because it is simpler. provides accurate trailing of hard currency flow. and requires less bookkeeping. Many concerns switch to the accrual based method of accounting as they experience growing to more accurately reflect gross and disbursals. Second. utilizing a peculiar method of accounting may supply greater revenue enhancement tax write-off benefit than another. For illustration. if a house utilizing accrual accounting incurs disbursals in December 2012 but doesn’t really pay for those disbursals until January 2013. it can still claim the revenue enhancement benefit for those disbursals in 2012. If the concern employed the hard currency footing of accounting. it wouldn’t be able to claim the disbursals until 2013. Last. internal accounting should be taken into consideration. It is ever good for a company to utilize the same method internally and for revenue enhancement intents when ciphering income and disbursals. The intercrossed method. although it has some limitations. allows the little concern proprietor to bask the advantages of both the hard currency footing and accrual method of accounting. As the advantages of one method seem to countervail the disadvantages of the other. it appears that the intercrossed method has much more upside potency than the other methods. The benefits of utilizing the intercrossed method of accounting are good worth the extra trouble in the accounting of the books. In the terminal. the little concern proprietor must make up ones mind which accounting method to utilize based on a assortment of factors. It is imperative that a system is established that will let the little concern proprietor to to the full and accurately track all concern resources in order to supply a clear image of how the concern is executing as a whole. Mentions Internal Revenue Service. ( 2012 ) . Accounting Periods and Methods ( IRS Publication 538 ) .Washington. DC: U. S. Government Printing Office.Internal Revenue Service. ( 2012 ) . General Rule for Methods of Accounting ( Title 26- Code of Federal Regulations. Section 1. 446-1 ) . Washington. DC: U. S. Government Printing Office. Internal Revenue Service. ( 2012 ) . Business Expenses ( IRS Publication 535 ) . Washington. District of columbia:U. S. Government Printing Office.Internal Revenue Service. ( 2012 ) . Farmers Tax Guide ( IRS Publication 225 ) . Washington. District of columbia:U. S. Government Printing OfficeInternal Revenue Service. ( 2012 ) . Installment Gross saless ( IRS Publication 537 ) . Washington. DC: U. S. Government Printing OfficeInternal Revenue Service. ( 2012 ) . How to Depreciate Property ( IRS Publication 946 ) .Washington. DC: U. S. Government Printing OfficeInternal Revenue Service. ( 2012 ) . Method of Accounting for Corporations Engaged in Farming( Title 26- Code of Federal Regulations. Section 447 ) . Washington. DC: U. S. GovernmentPrinting Office.Internal Revenue Service. ( 2012 ) . Trade or Business Expenses ( Title 26- Code of Federal Regulations. Section 162 ) . Washington. DC: U. S. Government Printing Office Internal Revenue Service. ( 2006 ) Taxable Year of Inclusion ( T itle 26- Code of Federal Regulations. Section 451 ) . Washington. DC: U. S. Government Printing Office. Internal Revenue Service. ( 2002 ) Internal Revenue Procedure 2002-28 ( IRP 2002-28 ) .Washington. DC: U. S. Government Printing Office.Internal Revenue Service. ( 2012 ) Changes in Accounting Periods and Methods of Accounting( Title 26-Code of Federal Regulations. Section 601. 204 ) . Washington. DC: U. S.Government Printing Office.Internal Revenue Service. ( 2012 ) General Rule for Taxable Year of Deduction ( Title 26- Code ofFederal Regulations. Section 461 ) . Washington. DC: U. S. Government Printing Office.