Introduction to Surfing

Accounting Irregularities at Groupon - 1017 Words

Accounting Irregularities at Groupon Introduction In September 23 2011, Groupon (the Company), a rapidly growing online coupon merchant was forced by the SEC to file a restated S-1 registration statement. The reason for the restatement was that the SEC objected to the accounting methods that Groupon used in the calculation of its revenue, causing it to be overstated. According to Villanova University (2012), Groupon’s auditors at Ernst Young stated that Groupon was not setting aside sufficient funds to cover potential refunds to customers and this was allowed to persist due to â€Å"material weakness in the company’s internal controls†. Background When a customer purchases a coupon through Groupon’s website, the Company and the†¦show more content†¦Restated Income Statement Prior to Groupon’s IPO, the SEC forced the Company to restate the S-1 financials for 2008, 2009 and 2010 under GAAP. Gone was the ACSOI accounting metric that allowed it to inflate its revenue figures. The company also reported in its updated 10-K filing that it had started to use an improved refund model to better track and ensure that it maintains a reserve for anticipated refunds. The new more subdued figures can be seen below in Figure 2. Figure 2 Conclusion Having reported their earnings in the S-1 filing with less stratospheric revenue figures, investors were afforded the ability to approach the titan coupon merchant with a less gullible sense of enthusiasm and a more realistic sense of skittishness that should be warranted with an IPO sporting such inflated figures. As of this writing, the company does show good revenue growth but net income has been bumpy with consistent losses in the hundreds of millions. The new numbers show a company with an unproven business model and a justifiably meek stock price near an all time low of $3.83 for investors who might be looking for a lottery-ticket quality investment. In an age where corporations like Xerox and Enron have managed to scam investors with accounting irregularities, the fact that this questionable practice was discovered prior to the Company’s IPO makes this a story about how sometimes the system works. References Catanach, A. H. (2011).Show MoreRelatedEssay about Jet Task 1 Financial Analysis.8422 Words   |  34 Pagesto gain additional data. Trend percentages shall help us with indication of what direction Competitive Bikes are taking. b. Review the vertical analysis, analyze the results, and discuss operational areas of concern. As learned from Horngren, Accounting, 8th edition, we know that â€Å"vertical analysis is analysis of a financial statement that reveals the relationship of each statement item to a special base, which is 100% figure.†-1 We will be performing vertical analysis of income statement where

Sargon of Akkad Essay Example For Students

Sargon of Akkad Essay At about 2300 B.C. an empire stretched from the Mediterranean Sea,past the Tigris and Euphrates River, and all the way to the Persian Gulfwasfounded. This empire was know as the Akkadian Empire. And the mostpowerful of the Semitic kings was a man named King Sargon. The Akkadians, a group of people who lived, also in Mesopotamia, hadconquered the Sumerians. The Akkadians spoke a Semitic language veryclosely related the modern language of Arabic and Hebrew, unlike theSumerians. And the most powerful of these kings was Sargon of Akkad. Sargon of Akkad, a name that means true king, reigned for 56 years. During his reign, he founded one of the first great empires in history. Hestarted his empire in Mesopotamia during the 2300s B.C. and soon gainedcontrol over much of southwestern Asia. He was one of first kings tomaintain a permanent army . Infact, his empire was so well organized, that itsurvived under Sargons successors for more than sixty years. Sargon came from Kish. It is told that Sargon was born humble. Hisfather was unknown but his mother was a priestess. When a new born baby,he was sent down a river in a basket, much like Moses, and raised by agardener under the protection of goddess Itar and became cupbearer at thecourt of Kish. Although Sargons childhood story sound like the biblicalMoses, his later life was more warlike. Sargon was an usurper, someone whounlawfully seizes the throne. Sargon of Akkad started his career as a highcourt official under the rule of King Ur-Zababa of Kish. Sargon laterconquered Kish and other Sumerian city-states. After seizing power in Kish,Sargon chose to not stay in the capital of Kish, but to build a new capital. Atthe beginning of his reign, the south of Mesopotamia, also known as Sumer,was under the rule of Lugalzaggesi. If he defeated Lugalzaggesi, Sargonsterritory would expand significantly. But Sargon, instead, turned his attentionto the north of Mesopotamia. Sargon led his soldiers through a series ofvictories that extended his empire as far west as the Mediterranean Sea and asfar east as Iran. Part of his policy and a reason for his success, wasappointing members of his family to important posts. Sargon wrote that thesons of Akkad should fulfill the tasks of the local authorities. During his rule, Semites, which Sargon was, replaced the Sumerians asthe powerful inhabitants of Mesopotamia. Later these Semites came to becalled Akkadian, after the capital of Sargons. Sargon founded the city ofAkkad around 2350 B.C. The exact location of the city is unknown, but isprobably located near Kish. The Akkadian empire consisted of the region ofsouthern Mesopotamia and the region along the Tigris and Euphrates. Thiswas the first real empire in Mesopotamia. There has been a bronze maskfound in Akkad which may have resembled Sargon. (see fig A) Akkad wasfit for only a king. We will write a custom essay on Sargon of Akkad specifically for you for only $16.38 $13.9/page Order now With all of Mesopotamia in his power, Sargon went on to bigger,foreign conquests. He may have even made his way into Egypt, Ethiopia, andIndia. Legends are vague about the extent of his victories, but much of theknown world had felt the horror of Sargons armies. Separated by jealousiesand quarrels among themselves, the great city-states of Ur, Umma, andLagash were unable to gather together and make a stand against the all-conquering, all-powerful Sargon. Chariots, infantries, and spearmen weresorted into a vast army by the Sargon. Since Sargons subjects were very rebellious, he stationed garrisons atkey points in the Akkadian empire. His subject cities sent tribute from thefour quarters of the known world. Trade boomed in Akkad. he made theships from Meluhha, the ships from Magan, the ships from Dilmun tie upalgside the quay of Agade(also Akkad), said one of Sargons inscriptions onthe obelisk of Manishtushu(see fig B), a successor of Sargon. The namesprobably refer to the Indus Valley, Oman, and the island, Bahrain. Laterlegends sent Sargons armies to these places, also as well as central Anatolia,the island of Crete, and the unknown Tin Country.In the cities of Sumer, Sargon made his authority into the basis ofreligious traditions shared by Akkadian and Sumerian cultures. One of thetitles he claimed were those of anointed priest of Anu. Anu being the skygod, or An in Sumerian, great ensi of Enlil, the designated area used bySumerian city-state kings. .u80fc3fe49fb212a2e5fa5b4e952eba9d , .u80fc3fe49fb212a2e5fa5b4e952eba9d .postImageUrl , .u80fc3fe49fb212a2e5fa5b4e952eba9d .centered-text-area { min-height: 80px; position: relative; } .u80fc3fe49fb212a2e5fa5b4e952eba9d , .u80fc3fe49fb212a2e5fa5b4e952eba9d:hover , .u80fc3fe49fb212a2e5fa5b4e952eba9d:visited , .u80fc3fe49fb212a2e5fa5b4e952eba9d:active { border:0!important; } .u80fc3fe49fb212a2e5fa5b4e952eba9d .clearfix:after { content: ""; display: table; clear: both; } .u80fc3fe49fb212a2e5fa5b4e952eba9d { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u80fc3fe49fb212a2e5fa5b4e952eba9d:active , .u80fc3fe49fb212a2e5fa5b4e952eba9d:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u80fc3fe49fb212a2e5fa5b4e952eba9d .centered-text-area { width: 100%; position: relative ; } .u80fc3fe49fb212a2e5fa5b4e952eba9d .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u80fc3fe49fb212a2e5fa5b4e952eba9d .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u80fc3fe49fb212a2e5fa5b4e952eba9d .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u80fc3fe49fb212a2e5fa5b4e952eba9d:hover .ctaButton { background-color: #34495E!important; } .u80fc3fe49fb212a2e5fa5b4e952eba9d .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u80fc3fe49fb212a2e5fa5b4e952eba9d .u80fc3fe49fb212a2e5fa5b4e952eba9d-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u80fc3fe49fb212a2e5fa5b4e952eba9d:after { content: ""; display: block; clear: both; } READ: Civil Disobedience EssayDespite Sargons soldiers and his association with Sumerian gods,discontent was too abundant to ignore. The city-states appeased themselvesto Akkadian rule and irritated for their independence. After Sargon died, he was succeeded by his two sons. Rimu, the firstwas instantly confronted with a circumstance that was typical for times tocome in Mesopotamia. After the succession of Sargon, many cities tried toget rid of his unequal successor, his taxes, and his tributes. The citizens triedthe military strength of Rimu and his judgment to hold to the territory. His next successor and son, Man-ituu, meaning who is with him?possibly suggesting that Man-ituu and Rimu were twin brothers. Man-ituuwas confronted with a phenomenon. An inscription on a black diorite stelafound in Susa, now at the Louvre in Paris. Witnesses of Man-ituus victoryover 32 cities in Iran at the other side of the sea, which was An an inFars, the capital of the Elamites. The Akkadian empire lasted 100 years atleast, and when it ended, Sumerian city-states continued to prosper, but newinvaders swept over the eastern Fertile Crescent. The dynasty of Akkad lasted until 2200 B.C. and consisted of 5 rulers. Sargon lived a full and prosperous life. He was born into poverty and died aKing. He built an empire and expanded it beyond expectancy. The GreatKing Sargon of Akkad was just that. King Sargon of Akkad will forever beknown as a king of Akkad.

The Yellow Wallpaper Character Analysis Essay Example For Students

The Yellow Wallpaper Character Analysis Essay Many people in modern world are sensitive to the huge amount of things. One of the worst is people with post-traumatic depression after giving birth to the child. In the short novel written by Charlotte Perkins Gillman, â€Å"The Yellow Wallpaper,† we see what results it can cause. Talking about the character list in this story – we don’t have many heroes. In the novel, the role of the main character, as well as the narrator, has a woman who is trying to deal with post-traumatic depression. When her husband prevails to rent a house somewhere far away from their home, she agrees, and here they are, in the creepy building. The highest floor is for the wife who is locked there by her husband. That is the way he decided to deal with her problem. And after some time we will discover why. We will write a custom essay on The Yellow Wallpaper Character Analysis specifically for you for only $16.38 $13.9/page Order now The narrator, the wife, thinks that some time ago that room could be one of the children – it has yellow wallpaper that is ragged; windows that are boarded up; and the floor that is badly scratched. According to the words of the narrator, something very odd is happening in the house. Also, the main character seems to be very restless as she thinks that some time ago there was another woman locked in the room suffering from the same problem. Up to the end of the story, the reader doesn’t get the information if it is a truth or just a fantasy of a sick brain. Jane, who is the narrator and the main character with post-traumatic depression decides to make a diary,  which became the only friend she has, where she can write things that bother her and talk to things that are in the room. Starting from this moment in the Yellow Wallpaper reader gets the information about her illness more and more. Was it an illness? The mental disease placed upon the narrator in the Yellow Wallpaper, it showed so much more than a physical one that we start thinking – is she insane? Her husband acts like a tyrant; he forced her to hide her feelings,  and  emotions. He forced her to show that their marriage is an ideal one and the primary reason of why he moved his family to another place was the desire not to show that his wife has problems that she can accidentally occur as not an ideal one. Characters of the Yellow Wallpaper are the real representatives of the things that are happening with the woman and man in nowadays world. It is a very common thing for a humble woman. The main hero of the story is locked in the room without any help and assistance from a person (husband) who was supposed to protect. It is pretty understandable that the Yellow Wallpaper represents the factor, the structure of the family, medicine, traditions in which our main character is trapped. The author of the text Gilman skillfully uses wallpaper like a nightmare, like a domestic violence a woman can face in the world. Isn’t it scary that women from the 19th century have the same status in the 21st? Characters of the story are representatives of typical problems and people who exist now, who are widespread all over the world. The Yellow Wallpaper is an illustration of the way of  mind that is already plagued with anxiety can deteriorate and begin to prey on itself when it is forced into inactivity and kept from healthy work. Using specific techniques, even scary ones, Gilman in the Yellow Wallpaper shows us what the problem is? Why don’t we do anything with it? Gilman shows what will happen to the society at the end of the novel. The woman became crazy, and the man likely was dead. Is it the real thing which has to be in the relationships between humans? .u923246b13e6f2149104d8caf70807c9a , .u923246b13e6f2149104d8caf70807c9a .postImageUrl , .u923246b13e6f2149104d8caf70807c9a .centered-text-area { min-height: 80px; position: relative; } .u923246b13e6f2149104d8caf70807c9a , .u923246b13e6f2149104d8caf70807c9a:hover , .u923246b13e6f2149104d8caf70807c9a:visited , .u923246b13e6f2149104d8caf70807c9a:active { border:0!important; } .u923246b13e6f2149104d8caf70807c9a .clearfix:after { content: ""; display: table; clear: both; } .u923246b13e6f2149104d8caf70807c9a { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u923246b13e6f2149104d8caf70807c9a:active , .u923246b13e6f2149104d8caf70807c9a:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u923246b13e6f2149104d8caf70807c9a .centered-text-area { width: 100%; position: relative ; } .u923246b13e6f2149104d8caf70807c9a .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u923246b13e6f2149104d8caf70807c9a .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u923246b13e6f2149104d8caf70807c9a .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u923246b13e6f2149104d8caf70807c9a:hover .ctaButton { background-color: #34495E!important; } .u923246b13e6f2149104d8caf70807c9a .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u923246b13e6f2149104d8caf70807c9a .u923246b13e6f2149104d8caf70807c9a-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u923246b13e6f2149104d8caf70807c9a:after { content: ""; display: block; clear: both; } READ: Self-Reflective EssayTo sum up, we have to overview our attitude to the things which are close around us. And to stop being silent – silence isn’t a thing which leads to healthy relationships.

Free Essays on The Silent Witness

The case of Theresa Shiavo gained national attention because it was an extremely controversial subject. Following a collapse in February 1990 of heart failure, when she was only 26 years old, Terri had been in a coma for three months. When she regained consciousness she was in the generally unresponsive state in which she would remain for 15 years. She remained on a feeding tube to keep her alive. Her husband, Michael Shiavo, stated that it was not Terri’s wish to be kept alive in this way and that she should be taken off the feeding tube and allowed to die. Her parents, Robert and Mary Schindler, did not agree and petitioned the court to allow their daughter to continue on the life-support. This sparked major press coverage and the attention of Governor Jeb Bush of Florida, Congress and the White House. Over the years, more than 40 judges have been involved with this case. On the morning of February 25, 1990, Theresa Shiavo collapsed in the hallway of her home in St. Petersburg, Florida of what appeared to be heart failure. It is not known what caused the heart failure; however, it was well known that Terri had been concerned about her weight, and had been on a NutraSystems diet in the past. Doctors who examined her after she collapsed presumed that she had the eating disorder bulimia, and because of this she had a potassium deficiency which caused her heart failure. This has never been proven. The cause of her collapse remains a mystery. When paramedics arrived at the scene, Terri was in full cardiac arrest. After seven attempts to defibrillate, or electrically shock the heart into beating normally, a rhythm was restored. Terri’s brain had gone without oxygen for over an hour. She did receive irreversible brain damage. The biggest question that still remains is, â€Å"Was Terri in a ‘permanent vegetative state?’† Some doctors have referred to Terri’s condition as â€Å"locked-in syndrome, which was not the case. Complete â€Å"l... Free Essays on The Silent Witness Free Essays on The Silent Witness The case of Theresa Shiavo gained national attention because it was an extremely controversial subject. Following a collapse in February 1990 of heart failure, when she was only 26 years old, Terri had been in a coma for three months. When she regained consciousness she was in the generally unresponsive state in which she would remain for 15 years. She remained on a feeding tube to keep her alive. Her husband, Michael Shiavo, stated that it was not Terri’s wish to be kept alive in this way and that she should be taken off the feeding tube and allowed to die. Her parents, Robert and Mary Schindler, did not agree and petitioned the court to allow their daughter to continue on the life-support. This sparked major press coverage and the attention of Governor Jeb Bush of Florida, Congress and the White House. Over the years, more than 40 judges have been involved with this case. On the morning of February 25, 1990, Theresa Shiavo collapsed in the hallway of her home in St. Petersburg, Florida of what appeared to be heart failure. It is not known what caused the heart failure; however, it was well known that Terri had been concerned about her weight, and had been on a NutraSystems diet in the past. Doctors who examined her after she collapsed presumed that she had the eating disorder bulimia, and because of this she had a potassium deficiency which caused her heart failure. This has never been proven. The cause of her collapse remains a mystery. When paramedics arrived at the scene, Terri was in full cardiac arrest. After seven attempts to defibrillate, or electrically shock the heart into beating normally, a rhythm was restored. Terri’s brain had gone without oxygen for over an hour. She did receive irreversible brain damage. The biggest question that still remains is, â€Å"Was Terri in a ‘permanent vegetative state?’† Some doctors have referred to Terri’s condition as â€Å"locked-in syndrome, which was not the case. Complete â€Å"l...

7 You Know What I Meant Mistakes

7 You Know What I Meant Mistakes 7 â€Å"You Know What I Meant† Mistakes 7 â€Å"You Know What I Meant† Mistakes By Mark Nichol One can often stumble through a sentence that isn’t quite right and then backtrack to make sense of it and then, reasonably confident of its meaning, slog out again and continue on one’s way. Or one can waltz right through a sentence and keep right on dancing. Which technique do you prefer your readers to follow? (Hint: What would you, as a reader, rather do?) Don’t let â€Å"You know what I meant† be your byword for stringing trains of words together avoid these almost-right constructions. (Links to related posts follow each example.) 1. â€Å"The agency acquired the parcel in 1931, but at that time in the heart of the Great Depression public acquisition of the adjacent property was not feasible even though it grove was offered at a bargain price.† A sentence is allowed one em dash, which sets off one part of the sentence from another with a sudden break to indicate an abrupt change in direction or a surprising statement, or a pair of em dashes to serve as a more emphatic replacement for two commas or a brace of parentheses. If you find yourself with three em dashes, convert a singleton to a comma or use parenthetical alternatives for the pair; two’s company, but three’s a crowd: â€Å"The agency acquired the parcel in 1931, but at that time in the heart of the Great Depression public acquisition of the adjacent property was not feasible, even though the grove was offered at a bargain price.† (em dashes). 2. â€Å"Those who opt for military service would only serve as military police, truck drivers or in homeland-security posts.† In a list of items, use one preposition to serve the entire list, or pair each item up with its own preposition; opting for something in between violates the requirement of parallel structure. My revision makes â€Å"military police or truck drivers† a single compound list item. Note, too, the inversion of only and serve (and the resulting change of meaning): â€Å"Those who opt for military service would serve only as military police or truck drivers or in homeland-security posts.† (parallel list structure in a sentence) 3. â€Å"The film is less concerned with naval warfare than close-ups of the star’s face.† The lack of a parallel marker in the sentence makes the reader stumble, as if one has reached the top of a stairway before one expects to. (The statement appears to mean that the film is less concerned with naval warfare than close-ups of the star’s face are concerned about naval warfare, and the sentence should end with are no, wait, that’s not what it means.) The insertion of a second with to more clearly identify the juxtaposed parallel phrases â€Å"naval warfare† and â€Å"close-ups of the star’s face† guides the reader’s steps: â€Å"The film is less concerned with naval warfare than with close-ups of the star’s face.† (parallel phrase structure within a sentence) 4. â€Å"As an entrepreneur, name recognition is important and the new name is more recognizable.† The implication of this sentence is that name recognition is an entrepreneur. However, the intent is to communicate that the writer is an entrepreneur and that for that reason, it is important that the name of the person’s business stand out. To express this idea effectively, the introductory clause requires a personal pronoun; I have also inserted a comma before the beginning of the final clause to set it off more distinctly: â€Å"Because I am an entrepreneur, name recognition is important, and the new name is more recognizable.† (dangling modifier) 5. â€Å"The agency cites strong evidence linking a cold virus to the mysterious SARS that has killed seventeen people worldwide.† This sentence implies that more than one mysterious SARS exists, and the one in question is responsible for seventeen deaths. However, the writer is referring to the one and only SARS, which is mysterious and which has killed seventeen people. That reading is effected by the simple insertion of a comma and the change of the restrictive that to the nonrestrictive which: â€Å"The agency cites strong evidence linking a cold virus to the mysterious SARS, which has killed seventeen people worldwide.† (restrictive and nonrestrictive clauses) 6. â€Å"It would be something analogous to a YMCA (which stands for ‘Young Men’s Christian Association’).† This sentence indicates that a YMCA a building stands in for a spelled-out name. It is the initials, however, that substitute for the full name: â€Å"It would be something analogous to a YMCA (the initials of which stand for ‘Young Men’s Christian Association’).† (mistaking a name for an entity) 7. â€Å"Smith himself could not do the job because he had angered many supporters through his support of the reservoir project.† As (not) punctuated, this sentence implies that Smith could do the job, but not for the reason stated; another (unstated) reason explains his suitability. But what the writer means is that Smith could not do the job, and the dependent clause (the one beginning with because) explains why. A comma inserted before the clause clarifies that this latter interpretation is correct: â€Å"Smith himself could not do the job, because he had angered many supporters through his support of the reservoir project.† Better yet, invert the clauses, but trade the pronoun in the dependent clause for the person’s name: â€Å"Because Smith had angered many supporters through his support of the reservoir project, he himself could not do the job.† (punctuating before a dependent clause) Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Style category, check our popular posts, or choose a related post below:20 Great Opening Lines to Inspire the Start of Your Story5 Brainstorming Strategies for Writers90 Verbs Starting with â€Å"Ex-†

7 You Know What I Meant Mistakes

7 You Know What I Meant Mistakes 7 â€Å"You Know What I Meant† Mistakes 7 â€Å"You Know What I Meant† Mistakes By Mark Nichol One can often stumble through a sentence that isn’t quite right and then backtrack to make sense of it and then, reasonably confident of its meaning, slog out again and continue on one’s way. Or one can waltz right through a sentence and keep right on dancing. Which technique do you prefer your readers to follow? (Hint: What would you, as a reader, rather do?) Don’t let â€Å"You know what I meant† be your byword for stringing trains of words together avoid these almost-right constructions. (Links to related posts follow each example.) 1. â€Å"The agency acquired the parcel in 1931, but at that time in the heart of the Great Depression public acquisition of the adjacent property was not feasible even though it grove was offered at a bargain price.† A sentence is allowed one em dash, which sets off one part of the sentence from another with a sudden break to indicate an abrupt change in direction or a surprising statement, or a pair of em dashes to serve as a more emphatic replacement for two commas or a brace of parentheses. If you find yourself with three em dashes, convert a singleton to a comma or use parenthetical alternatives for the pair; two’s company, but three’s a crowd: â€Å"The agency acquired the parcel in 1931, but at that time in the heart of the Great Depression public acquisition of the adjacent property was not feasible, even though the grove was offered at a bargain price.† (em dashes). 2. â€Å"Those who opt for military service would only serve as military police, truck drivers or in homeland-security posts.† In a list of items, use one preposition to serve the entire list, or pair each item up with its own preposition; opting for something in between violates the requirement of parallel structure. My revision makes â€Å"military police or truck drivers† a single compound list item. Note, too, the inversion of only and serve (and the resulting change of meaning): â€Å"Those who opt for military service would serve only as military police or truck drivers or in homeland-security posts.† (parallel list structure in a sentence) 3. â€Å"The film is less concerned with naval warfare than close-ups of the star’s face.† The lack of a parallel marker in the sentence makes the reader stumble, as if one has reached the top of a stairway before one expects to. (The statement appears to mean that the film is less concerned with naval warfare than close-ups of the star’s face are concerned about naval warfare, and the sentence should end with are no, wait, that’s not what it means.) The insertion of a second with to more clearly identify the juxtaposed parallel phrases â€Å"naval warfare† and â€Å"close-ups of the star’s face† guides the reader’s steps: â€Å"The film is less concerned with naval warfare than with close-ups of the star’s face.† (parallel phrase structure within a sentence) 4. â€Å"As an entrepreneur, name recognition is important and the new name is more recognizable.† The implication of this sentence is that name recognition is an entrepreneur. However, the intent is to communicate that the writer is an entrepreneur and that for that reason, it is important that the name of the person’s business stand out. To express this idea effectively, the introductory clause requires a personal pronoun; I have also inserted a comma before the beginning of the final clause to set it off more distinctly: â€Å"Because I am an entrepreneur, name recognition is important, and the new name is more recognizable.† (dangling modifier) 5. â€Å"The agency cites strong evidence linking a cold virus to the mysterious SARS that has killed seventeen people worldwide.† This sentence implies that more than one mysterious SARS exists, and the one in question is responsible for seventeen deaths. However, the writer is referring to the one and only SARS, which is mysterious and which has killed seventeen people. That reading is effected by the simple insertion of a comma and the change of the restrictive that to the nonrestrictive which: â€Å"The agency cites strong evidence linking a cold virus to the mysterious SARS, which has killed seventeen people worldwide.† (restrictive and nonrestrictive clauses) 6. â€Å"It would be something analogous to a YMCA (which stands for ‘Young Men’s Christian Association’).† This sentence indicates that a YMCA a building stands in for a spelled-out name. It is the initials, however, that substitute for the full name: â€Å"It would be something analogous to a YMCA (the initials of which stand for ‘Young Men’s Christian Association’).† (mistaking a name for an entity) 7. â€Å"Smith himself could not do the job because he had angered many supporters through his support of the reservoir project.† As (not) punctuated, this sentence implies that Smith could do the job, but not for the reason stated; another (unstated) reason explains his suitability. But what the writer means is that Smith could not do the job, and the dependent clause (the one beginning with because) explains why. A comma inserted before the clause clarifies that this latter interpretation is correct: â€Å"Smith himself could not do the job, because he had angered many supporters through his support of the reservoir project.† Better yet, invert the clauses, but trade the pronoun in the dependent clause for the person’s name: â€Å"Because Smith had angered many supporters through his support of the reservoir project, he himself could not do the job.† (punctuating before a dependent clause) Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Style category, check our popular posts, or choose a related post below:20 Great Opening Lines to Inspire the Start of Your Story5 Brainstorming Strategies for Writers90 Verbs Starting with â€Å"Ex-†