The History of Tattoos free essay sample

While most people are not aware of how far back tattoos and their uses are dated in history, tattoos date back thousands of years and have a variety of uses. Tattoos symbolize everything from personal experiences, religion, or simply art. There are literally thousands of designs and styles that variety from black to elaborate colorful schemes. Rather flaunted or hidden, sought as art or bought out of a whim, the tattoo has left its mark on generation after generation (Krakow, 1994). Throughout history tattooing has had many purposes that vary from culture, to person, to a specific date in history. The word tattoo, a Tahitian word meaning â€Å"to mark something†, has existed since 12,000 B. C. According to â€Å"A Brief History of Tattoos,† women in Borneo tattooed their symbols on their forearm indicting their particular skill. If a woman wore their symbol indicting she was a skilled weaver, her status as prime marriageable material was increased. We will write a custom essay sample on The History of Tattoos or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In tribes, tattoos around the wrist and fingers were believed to ward away illness. The earliest record of tattoos, to date, was found in 1991 on the frozen remains of the â€Å"Iceman† scientist have named Otzi. His lower back, knees, ankles, and the foot were marked with a series of 57 small lines, made by rubbing powdered charcoal into vertical cuts. X-rays revived bone degeneration at the site of each tattoo, leading researchers to believe that Otzi’s people, ancestors of contemporary central and northern Europeans, may have used tattoos as medical treatments to reduce pain. Other than this were the tattoos found in Egypt during the time of the construction of the pyramids. As quickly as the Egyptians expanded their empire, so did the art of tattooing. The civilizations of Crete, Greece, Persia, and Arabia picked up and expanded the art form (A Brief History of Tattoos). The Greeks used tattooing for communication among spies by identifying them and showing their rank. Romans marked their criminals and slaves. This practice is still carried on today. The Ainu, of western Asia, used tattoos to show status. They also thought of being the ones to introduce tattoos to Japan where it developed into a religious and ceremonial rite. Dayak warriors who had beheaded someone, or â€Å"taken a head†, had tattoos on their hands. These tattoos garnered respect and assured the owner’s status for life. Polynesians brought their art all the way to New Zealand and developed a radical facial style of tattooing called Moko, which is still being used today (A Brief History of Tattoos). In the West, early Danes, Norse, and Saxons tattooed family crests (a tradition still practiced today). In 787 AD, Pope Hadrian banned tattooing, yet it still thrived in Britain until the Norman Invasion of 1066 tattooing soon disappeared from Western culture for four centuries (12th to the 16th century). In Japan tattooing still thrived. First they were used to identify criminals. The first offenses were marked with a line across the forehead. A second crime was marked by adding an arch. A third offense was marked by a second line. When put together these marks formed the Japanese character for â€Å"dog†. The wearer was shamed for life. The body suit originated around 1700 as a reaction against very stringent laws concerning conspicuous consumption. Only royalty were allowed to wear ornate clothing. As a result of this the middle class adorned themselves with these extremely elaborate full body tattoos. William Dampher re-introduced tattooing to the West when he brought a heavily tattooed Polynesian known Prince Giolo, the Painted Prince, to London in 1691. The Prince was put on exhibition and quickly became a hit. It had been roughly 600 years since tattoos had been seen in Europe. In the late 1700’s upper-class society members were getting tattoos in rather discreet places. What kept tattooing from becoming more widespread was its painful procedure, which was also very slow. In 1891, Samuel O’Reilly patented the first electric tattooing machine. This was based on Thomas Edison’s electric pen, which punctured paper with a needle. The basic design with moving coils, a tube and a needle bar, are the components of today’s tattoo gun. The electric tattoo gun allowed anyone to obtain a reasonably priced and readily available tattoo. This no longer made tattoos appealing to the upper class. By the turn of the century, tattooing had lost a great deal of credibility. Most heavily tattooed people traveled with circuses and â€Å"freak† shows. Tattooing went underground because of the view of tattoos became so poor. There were no associations, advertising, or schools to study the craft. In order to find out where to go and who to see for quality tattoos, one had to be familiar with the scuttlebutt and accepted into the then almost secret society. The birthplace of the American style tattoo was Chatham Square in New York City. This seaport and entertainment center attracted working-class people with money. This proved to be a perfect place for tattooing to grow new roots. Husbands would tattoo their wives with examples of their best work. It was as if they were walking advertisements for their work. At this time, cosmetic tattooing became popular (blush, colored lips, and eyeliner). In the 1920s, when Prohibition and the Depression, struck the center for tattoo art moved to Coney Island. In 1961, tattooing was sent reeling on its heels when there was an outbreak of hepatitis. Although most tattoo shops had sterilization machines, few used them. Newspapers soon started reporting stories of blood poisoning, hepatitis, and other such diseases. This is when a new health code violation went into effect and all the tattoo shops at times square and Coney Island were shut down. Tattoos started to regain reputation and very few people wanted anything to do with them. In the late 1960s, this attitude started to slowly change. Today, tattooing is making a comeback. It is more accepted now than it has ever been. This rise in popularity has placed tattooists in the category of â€Å"fine artist† garnering a respect not seen for over 100 years. Current artist combine the tradition of tattooing with their personal style creating unique and phenomenal body art. The 21st century is experiencing what some are already calling a second â€Å"Tattoo Renaissance. † Throughout history tattoos have signified membership in a clan or secret society. Today groups such as Hells Angels tattoo their particular group symbol. Tattoos have largely become a form of self-expression and individuality for many people of all ages and cultures.

German First Names and Their English Equivalents

German First Names and Their English Equivalents Anyone researching names soon becomes aware that, because of spelling variations and other changes, it is often difficult to determine the true origin of a name, particularly family names. Many names were altered (Americanized, anglicized) for various reasons. Just one example: The German last name  Schà ¶n  (beautiful) became  Shane, a change that deceptively hides its German origin. Not all German first or last names have an English equivalent, but many do. We wont bother with obvious ones like Adolf, Christoph, Dorothea (dor-o-taya), Georg (gay-org), Michael (meech-ah-el), Monika (mow-ni-kah), Thomas (tow-mas), or Wilhelm (vil-helm). They may be pronounced differently but the resemblance is hard to miss. First Names (Vornamen) Adalbert/Albrecht (Albert)Alois (Aloysius)Anja/Antje/Anke (Anna)Brbel  (Barbara)Beke (north German form of Bertha)Bernd/Bernt (Bernard)Birgit (Swedish form of Brigitte, which is actually a Celtic name)Dolf (short form from names ending in - dolf)Dorle (Dora, Dot, Dorothy)Eugen (oy-gen, Eugene)Franz (Frank)Gabi (form of Gabriele)Gerhard (Gerald)Gottfried (Geoffrey, Jeffrey, Godfrey)Greta (Margaret)Hans/Jens/Johann(es) (Jack, John, Jonathan)Heinrich/Heino/Heinz (Henry)Ilse (Elizabeth)Jakob (James)Jà ¶rg/Jà ¼rgen (George)Jutta (Judy/Judith)Karl/Karla (Charles/Carol)Karsten/Carsten/Kersten (variation of Christian)Katrin (C/Katherine)Kirsten/Kirstin (Christine)Lars (Larry), Leni (Helen/e)Ludwig  (Lewis/Louis)Margit (Martha)Matthias (Mathew)Nastasja (Anastasia),Nils (Nick)Ninja (neen-ya, Nina)Peer (Peter)Reinhold (Reginald)Renate (Renee)Rolf (Rudolph)Rà ¼diger/Rudi (Roger, Rudolph)Sepp (form of Joseph)Silke (Frisian form of Cecily/Cecilia)Steffi (Stephanie)Thea (short form of Doroth ea)Theo (Theodore) Wim (form of Wilhelm).   Female German  First Names These female german names do not have an English equivalent. Ada/AddaAdelheid (Heidi is the familiar form)Astrid, Beate, Brunhild(e)Dagmar (from Danish)DietrunEffi/Elfriede/ElfiEike (also male)ElkeFraukeFriedel (related to Elfriede)GerdaGerlindeGertrud(e)GiselaGunthild(e)HarmkeHedwigHeidrunHeikeHelgaHilde/HildegardHildrunHilkeImkeIrmaIrmgardIrmtraudIngeborgKaiKriemhildLudmillaMarleneMathildeMeinhildOttilieRoswithaSentaSieglindeSigridSigrunSonjaTanja (from Russian)ThedaTilla/TilliTraudeTrudiUlrikeUnaUrsula/UschiUte/UtaWaltraudWilhelmineWinifred Male First Names These male german names do not have an English equivalent. AchimBodo/Bot(h)oDagobert (no, not Dogbert!)Detlef/DetlevDieter,DietmarDirkEberhardEckehard/EckartEgonEmil (masculine form of Emily,  Emilio in Span)EngelbertErhard/ErhartFalkoGandolfGerd/Gert,Golo, Gunt(h)erGustav (from Swedish)Hartmut,HartwigHelgeHelmutHolger (from Danish)HorstIngomarJoachim (Achim)KaiKnutManfredNorbertOdo/UdoOtmarOttoRainer (rye-ner)ReinholdSiegfriedSiegmund/SigmundSà ¶nkTorsten/ThorstenTillUlfUlrich/UliUweVeitVilmarVolkerWaldemarWern(h)erWielandWigandWolfgangWolfram

The Rosenberg Espionage Case

The Rosenberg Espionage Case The execution of New York City couple Ethel and Julius Rosenberg after their conviction for being Soviet spies was a major news event of the early 1950s. The case was intensely controversial, touching nerves throughout American society, and debates about the Rosenbergs continue to the present day. The basic premise  of the Rosenberg case was that Julius, a committed communist, passed secrets of the atomic bomb to the Soviet Union, which helped the USSR develop its own nuclear program. His wife Ethel was accused of conspiring with him, and her brother, David Greenglass, was a conspirator who turned against them and cooperated with the government. The Rosenbergs, who were arrested in the summer of 1950, had come under suspicion when a Soviet spy, Klaus Fuchs, confessed to British authorities months earlier. Revelations from Fuchs led the FBI to the Rosenbergs, Greenglass, and a courier for the Russians, Harry Gold. Others were implicated and convicted for participating in the spy ring, but the Rosenbergs drew the most attention. The Manhattan couple had two young sons. And the idea that they could be spies putting the national security of the United States at risk fascinated the public. On the night the Rosenbergs were executed, June 19, 1953, vigils were held in American cities protesting what was widely seen as a great injustice. Yet many Americans, including President Dwight Eisenhower, who had taken office six months earlier, remained convinced of their guilt. Over the following decades controversy over the Rosenberg case never entirely faded. Their sons, who had been adopted after their parents died in the electric chair, persistently campaigned to clear their names. In the 1990s declassified material established that American authorities had been solidly convinced that Julius Rosenberg had been passing secret national defense material to the Soviets during World War II. Yet a suspicion that first arose during the Rosenbergs trial in the spring of 1951, that Julius could not have known any valuable atomic secrets, remains. And the role of Ethel Rosenberg and her degree of culpability remains a subject for debate. Background of the Rosenbergs Julius Rosenberg was born in New York City in 1918 to a family of immigrants and grew up on Manhattans Lower East Side. He attended Seward Park High School in the neighborhood and later attended City College of New York, where he received a degree in electrical engineering. Ethel Rosenberg had been born Ethel Greenglass in  New York City in 1915. She had aspired to a career as an actress but became a secretary. After becoming active in labor disputes she became a communist, and met Julius in 1936 through events organized by the Young Communist League. Julius and Ethel married in 1939. In 1940 Julius Rosenberg joined the U.S. Army and was assigned to the Signal Corps. He worked as an electrical inspector and began passing military secrets to Soviets agents during World War II. He was able to obtain documents, including plans for advanced weaponry, which he forwarded to a Soviet spy whose cover was working as a diplomat at the Soviet consulate in New York City. Julius Rosenbergs apparent motivation was his sympathy for the Soviet Union. And he believed that as the Soviets were allies of the United States during the war, they should have access to Americas defense secrets. In 1944, Ethels brother David Greenglass, who was serving in the U.S. Army as a machinist, was assigned to the top-secret Manhattan Project. Julius Rosenberg mentioned that to his Soviet handler, who urged him to recruit Greenglass as a spy. In early 1945 Julius  Rosenberg was discharged from the Army when his membership in the American Communist Party was discovered. His spying for the Soviets  had apparently gone unnoticed. And his espionage activity continued with his recruitment of his brother-in-law, David Greenglass. After being recruited by Julius Rosenberg, Greenglass, with the cooperation of his wife Ruth Greenglass, began passing  notes on the Manhattan Project to the Soviets. Among the secrets Greenglass passed along were sketches of parts for the type of bomb which was dropped on Nagasaki, Japan. In early 1946 Greenglass was honorably discharged from the Army. In civilian life he went into business with Julius Rosenberg, and the two men struggled to operate a small machine shop in lower Manhattan. Discovery and Arrest In the late 1940s, as the threat of communism gripped America, Julius Rosenberg and David Greenglass seemed to have ended their espionage careers. Rosenberg was apparently still sympathetic to the Soviet Union and a committed communist, but his access to secrets to pass along to Russian agents had dried up. Their career as spies might have remained undiscovered if not for the arrest of Klaus Fuchs, a German physicist who had fled the Nazis in the early 1930s and continued his advanced research in Britain. Fuchs worked on secret British projects during the early years of World War II, and then was brought to the United States, where he was assigned to the Manhattan Project. Fuchs returned to Britain after the war, where he eventually came under suspicion because of family ties to the communist regime in East Germany. Suspected of spying, was interrogated by the British and in early 1950 he confessed to passing atomic secrets to the Soviets. And he implicated an American, Harry Gold, a communist who had worked as a courier delivering material to Russian agents. Harry Gold was located and questioned by the FBI, and he confessed to having passed atomic secrets to his Soviet handlers. And he implicated David Greenglass, the brother-in-law of Julius Rosenberg. David Greenglass was arrested on June 16, 1950. The next day, a front-page headline in the New York Times read, Ex-G.I. Seized Here On Charge He Gave Bomb Data to Gold. Greenglass was interrogated by the FBI, and told how he had been drawn into an espionage ring by his sisters husband. A month later, on July 17, 1950, Julius Rosenberg was arrested at his home on Monroe Street in lower Manhattan. He maintained his innocence, but with Greenglass agreeing to testify against him, the government appeared to have a solid case. At some point Greenglass offered information to the FBI implicating his sister, Ethel Rosenberg. Greenglass claimed he had made notes at Manhattan Project labs at Los Alamos and Ethel had typed them up before the information was passed to the Soviets. The Rosenberg Trial The trial of the Rosenbergs was held at the federal courthouse in lower Manhattan in March 1951. The government argued that both Julius and Ethel had conspired to pass atomic secrets to Russian agents. As the Soviet Union had detonated its own atomic bomb in 1949, the public perception was that the Rosenbergs had given away the knowledge that enabled the Russians to build their own bomb. During the trial, there was some skepticism expressed by the defense team that a lowly machinist, David Greenglass, could have supplied any useful information to the Rosenbergs. But even if the information passed along by the spy ring wasnt very useful, the government made a convincing case that the Rosenbergs intended to help the Soviet Union. And while the Soviet Union had been a wartime ally, in the spring of 1951 it was clearly seen as an adversary of the United States. The Rosenberg, along with another suspect in the spy ring, electrical technician Morton Sobell, were found guilty on March 28, 1951. According to an article in the New York Times the following day, the jury had deliberated for seven hours and 42 minutes. The Rosenbergs were sentenced to death by Judge Irving R. Kaufman on April 5, 1951. For the next two years they made various attempts to appeal their conviction and sentence, all of which were thwarted in the courts. Execution and Controversy Public doubt about the Rosenbergs trial and the severity of their sentence prompted demonstrations, including large rallies held in New York City. There were serious questions about whether their defense attorney during the  trial had made damaging mistakes that led to their conviction. And, given the questions about the value of any  material they would have passed to the Soviets, the death penalty seemed excessive. The Rosenbergs were executed in the electric chair at Sing Sing Prison in Ossining, New York, on June 19, 1953. Their final appeal, to the United States Supreme Court, had been denied seven hours before they were executed. Julius Rosenberg was placed in the electric chair first, and received the first jolt of 2,000 volts at 8:04 p.m. After two subsequent shocks he was declared dead at 8:06 p.m. Ethel Rosenberg followed him to the electric chair immediately after her husbands body had been removed, according to a newspaper story published the next day. She received the first electric shocks at 8:11 p.m, and after repeated shocks a doctor declared that she was still alive. She was shocked again, and was finally declared dead at 8:16 p.m. Legacy of the Rosenberg Case David Greenglass, who had testified against his sister and brother-in-law, was sentenced to federal prison and was eventually paroled in 1960. When he walked out of federal custody, near the docks of lower Manhattan, on November 16, 1960, he was heckled by longshoreman, who yelled out that he was a lousy communist and a dirty rat. In the late 1990s, Greenglass, who had changed his name and lived with his family out of public view, spoke to a New York Times reporter. He said the government forced him to testify against his sister by threatening to prosecute his own wife (Ruth Greenglass had never been prosecuted). Morton Sobel, who had been convicted along with the Rosenbergs, was sentenced to federal prison and was paroled in January 1969. The two young sons of the Rosenbergs, orphaned by the execution of their parents, were adopted by family friends and grew up as Michael and Robert Meeropol. They have campaigned for decades to clear their parents names. In 2016, the final year of the Obama administration, the sons of Ethel and Julius Rosenberg contacted the White House to seek a statement of exoneration for their mother. According to a December 2016 news report, White House officials said they would consider the request. However, no action was taken on the case.

Important Trends in Popular Music Emerged in the Early 1960s Assignment

Important Trends in Popular Music Emerged in the Early 1960s - Assignment Example It was in the sixties that Soul and Surf music, Latin tunes, Country and Folk hymns, and Psychedelic Acid Rock rise out from Rock ‘N Roll, making all of these accepted by that year’s generation. Apparently, though his about splashy tides of oceans, pretty ladies in bikinis, and muscular gents with surfing boards became the basis of â€Å"surf music.† Characteristics of its hymn include being brazen and â€Å"instrumental† like that of the sea’s excitement and captivating sense of â€Å"rush.† Since then, people associated the sport called â€Å"surfing† with it, that is why, famous tunes like Surf City of Jan and Dean, Misirlo of Dick Dale, and Surfin’ USA of the Beach Boys appeal to all surf-lovers even if the artists themselves are non-surfers. However, tunes are not all about shores and oceans since this had started in Hawaii as â€Å"chants† for their prayer and meditation purposes. Its impact during the sixties was so intense that even if there were no shorelines to relate with and buildings rather dominate the place, it was embraced by American youth at that time (â€Å"Surf Culture†). During the critical days of the sixties when violent things seemed to monopolize, the so-called Rhythm and Blues (R&B) in the industry have flunked shortly to give way to â€Å"soul music.† Inspired with the uprising of â€Å"civil rights,† the blacks have dominated it, though it was seen as a counterpart of white’s R&B; thus, it has given them the opportunity to defy cultural differences. With this, the songs were basically inspirational and were aiming to relay a message of peace, equality, and unity.  

The Information Systems Development Life Cycle Assignment

The Information Systems Development Life Cycle - Assignment Example The researcher states that in the photograph printing store, the components (phases) in the SDLC will be the steps to be taken to migrate to a new computerized and more accurate (tamper-proof) employee time-entry system and analyzes each step. Planning – this is the very first or initial phase of the SDLC and ideas here are discussed such as what the proposed computerized system is expected to solve (problems like the lost punch cards, inaccurate timekeeping, and employee cheating – punching for an absent employee). The costs will also be discussed and the time frame needed to fully implement this new system. Creating – the hardware requirements will be specified including a software program to run the whole system. A total number of employees, backup systems, desired features and all other operational details are created at this point so that management expectations can be met. Testing – the new system will be tried if there are kinks or bugs in it so rem edies and patches can be applied immediately prior to actual implementation and avoid future problems. Deploying – once the new system is complete and fully operational (bug-free), it will now be implemented throughout the entire store and employees are required to use it. The new system can then be integrated into the firm’s payroll system to automatically compute wages and salaries for the employees based on their time records to generate a payroll.

The Conflict Between Conformity and Individuality in Willa Cathers Pau

The Conflict Between Conformity and Individuality in Willa Cather's Paul's Case Willa Cather’s â€Å"Paul’s Case,† displays the conflict between conformity and individuality through the main character, Paul. On a number of occasions, Paul is forced to lie and steal to escape the conformists who wish to control him and stifle his unique imagination. However, his lying, stealing, and attempts to escape the conformists, only force Paul into isolation, depression, and feeling a sense of shame for his individuality. Throughout the story one might see Cather’s constant contrast of individuality versus conformity, as well as Paul’s lying and stealing. Cather seems to draw the conclusion that extreme individuals, much like Paul are simply misunderstood, and not offered the acceptance they desire from conformist society. One way Cather contrasts individuality and conformity is through detailed descriptions of Paul’s character: Paul’s appearance, Paul’s unusual mannerisms, and Paul’s open criticisms of conformity. Collectively, these three characteristics assert Paul’s individuality. Paul’s appearance is described in detail at the beginning of the story and provides the foundation of his individuality: â€Å"Paul was tall for his age and very thin, with high, cramped shoulders and a narrow chest†(Pg. 1). One only needs to reach the second paragraph of the story and realize Paul does not fit in, which can be accredited to Cather’s careful word choice â€Å"for his age.† Most young individuals, specifically in Paul’s teenage age bracket, will struggle for acceptance from their peers; however it appears that Paul makes little effort in this regard. Paul’s unusual mannerisms are also worthy of analysis, and aid in creating a mental picture of this unusual young man. Cather uses Paul’s meeting with the faculty of his educational facility to convey the irritating and intimidating qualities of his mannerisms. She writes, â€Å"His teachers felt this afternoon that his whole attitude was symbolized by his shrug and his flippantly red carnation flower, and they fell upon him without mercy†¦. He stood through it smiling, his pale lips parted over his white teeth. (His lips were continually twitching, and he had a habit of raising his eyebrows that was contemptuous and irritating to the last degree)†(Pg.2). Combined with the description of Paul’s physical appearance, his mannerisms now... ...nearly always wore the guise of ugliness, that a certain element of artificiality seemed to him necessary in beauty†(Pg. 7). With this in mind, Paul’s actions seem deliberate, as if he knew what he was doing all along, again supporting the theory that he was simply wallowing in misery, crying for help. In conclusion, Willa Carther’s â€Å"Paul’s Case† is an interesting glimpse into the world of a young boy, who’s individuality is constantly in conflict with the conformist society that surrounds him. In attempts to escape this reality, Paul loses himself in a fantasy world of art, lies, and thievery. In this attempt to escape, Paul slips into isolation and depression. Carther in this regard is very careful on how she portrays Paul, to brink about some sympathy from the reader as he is simply a troubled young man. In the end, Paul’s individuality and societies refusal of him leads to Paul’s demise. The sympathy Cather creates for Paul leaves one questioning if society simply should have supported Paul’s individuality, instead of letting him slip away. Paul’s death seems to support this theory, as not a single reader would have wished such a cruel ending to the life of a dreamer.

Cash and Working Capital Essay

1. What are four general phases of the working capital cycle? Four general phases of working cycle are: a. Purchasing of resources: relates to the acquisition of supplies and labor, such as the level of inventory necessary to maintain realistic production schedules and the staff required to ensure adequate provision of services. b. Production/sale of service: healthcare services, no inventory. c. Billing: refers to the release or discharge of a patient and the generation of a bill. d. Collection: the generation of a bill and the actual collection of the cash from the patient or the patient’s third-party payer. 2. What are the three primary sources of short-term funds? Three primary sources of short-term funds are: a. Single-payment loan: a loan that requires the payment repaid at the end of its duration instead of in monthly installments. b. Line of credit: agreement that permits a firm to borrow up to a specified limit during a defined loan period. c. Revolving credit agreement: similar to a line of credit except that it is usually for a period longer than 1 year. Look more:  non normal cash flows essay 3. An organization’s short-term investment options for idle cash include what four areas? List and provide their characteristics a. Short-term working capital needs: a business needs funds to handle the standard and usual expenses associated with the operation of the company. It is safe to assume that most healthcare firms should carry approximately 20 days of expected cash transactions at any point in time to meet normal short-term working capital needs for cash. However, it is not safe to say that a not-for-profit healthcare firm would need only 20 days of cash. b. Capital investment needs: a non-profit healthcare organization needs funds to finance replacement and renovation of existing capital assets as well as investment in new product and service line areas. Different from taxable firm and investor-owned healthcare firm, the organization must routinely set aside funds for replacement and the amount of money reserved depends on percentage  of debt financing to be used and projected future levels of capital expenditures. c. Contingencies: a business needs funds to handle unexpected demands for cash flow, also called contingency funds. The amount of money reserved reflects the company’s tolerance of risk. d. Supplement Operating Earnings: non-profit healthcare organization needs funds to provide a dependable flow of investment earnings that can be used to supplement expected weaknesses in operating earnings. This helps to prevent significant deterioration and weak operating margin in operating earnings. 4. Discuss the term float. Float is a brief moment in the banking system where money is counted twice due to delays in processing checks. When a check is deposited, the bank credits a customer’s account and that is when float is created. However, it could take a couple of days for the check to be received and clear by the payer’s bank. During this floating time, the amount on the check appears in both the payee and payer’s account. Also, float can be available shares in a company for trading. These shares are making available to the general public for trading and the company is not liable for how the shares are being traded. References Cleverley, W.O., Cleverley, J.O., Song, H.S. (2011). Essentials of Healthcare Finance (7th Edition). Sudbury, MA: Jones & Bartlett Learning. (n.d.). Retrieved from http://www.investopedia.com/terms/w/workingcapital.asp (n.d.). Retrieved from http://www.investopedia.com/terms/c/capital-investment.asp Tatum, M. (2003). What is short-term working capital?. In B. Harris (Ed.), Copyright Protected: 2003-2014 Conjecture Corporation.