Approximately three to four percent of babies born every...

Approximately three to four percent of babies born every year are born with some kind of genetic disorder. A genetic disorder is described as an illness caused by an error in one’s genome, and is usually hereditary. To understand how these errors occur, one must first understand the basic concept of genes. Genes are the basic units of heredity and are made up of pieces of DNA that instruct the cell how to make specific proteins. Humans are estimated to have about 20,000 to 30,000 genes in their genome. Chromosomes contain these genes and DNA. Humans have 23 pairs of chromosomes or a total of 46 chromosomes. One pair of these chromosomes determines the sex of a person while the other 22 are autosomal, meaning that they determine the rest of†¦show more content†¦This event is called nondisjunction. Down Syndrome is the most common example of a trisomy chromosomal abnormality among humans. An individual who suffers from Down Syndrome, also known as Trisomy 21 would have three copies of chromosome 21 instead of the usual two, resulting in a total of 47 chromosomes. Those who suffer from Down Syndrome have intellectual disability and are usually marked by short stature, short, stocky arms and legs, flattened facial features, slanted eyes, and other symptoms that range in severity depending on the person. An example of a monosomy chromosomal abnormality would be Turner Syndrome. Turner Syndrome only occurs in women and is caused by monosomy X, which is an absence of that entire sex chromosome, leaving only 45 chromosomes. Women affected by Turner Syndrome usually have normal intelligence but are characterized by their short stature, loss of ovarian function, and sometimes a webbed neck or swelling of hands and feet. The second type of chromosomal abnormalities is structural abnormalities. These include abnormalities due to deletions, duplications, translocations, inversions, or rings. Deletions are when a part of a chromosome is either missing or deleted. An example of disorder caused by deletion is Wolf-Hirschhorn Syndr ome which occurs due to partial deletion of the short arm of chromosome 4. 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Animal Farm- Themes / Language and Meaning free essay sample

Themes Language and Meaning In Animal Farm, his allegory of the Soviet Revolution, Orwell examines the use of language and the subversion of the meaning of words by showing how the powerful manipulate words for their own benefit. As a journalist, Orwell knew the power of words to serve whichever side the writer backed. In the novel, Snowball is a quick talker who can always explain his way out of any situation. When the birds object to the maxim, Four legs good, two legs bad, that the pig teaches the sheep, he explains that the birds wing is an organ of propulsion and not of manipulation. It should therefore be regarded as a leg. The birds do not really understand this explanation, but they accept it. Orwell particularly comments on the abuse of language with his character Squealer, a brilliant talker, who acts as an unofficial head of propaganda for the pigs. Like Joseph Goebbels, who bore the title of Nazi party minister of propaganda and national enlightenment during World War II, Squealer could turn black into white. This is also reminiscent of the official newspaper of the Communist Party of the Soviet Union, Pravda, which was often used to rewrite the past. (Ironically, its title means Truth. ) When a bad winter forces a reduction in food rations to the animals, Squealer calls it a readjustment. In a totalitarian state, language can be used to change even the past. Squealer explains to the animals that Snowball had never—as many of them had believed hitherto—received the order of Animal Hero, First Class. God and Religion In the novel religion is represented by Moses, the tame raven. The clergy is presented as a privileged class tolerated by those in power because of their ability to placate the masses with promises of rewards in the after? life for suffering endured on Earth. Moses is afforded special treatment not available to the other animals. For example, he is the only animal not present at the meeting called by Old Major as the book opens. Later, the reader is told the other animals hate the raven because he does not do any work, in fact, the pigs give him a daily ration of beer. Like Lenin, who roclaimed religion was the opiate of the people, Orwell sees organized religion as another corruptible institution which serves to keep the masses tranquil. Moses preaches the existence of a mysterious country called Sugarcandy Mountain, to which all animals went when they died; in that distant land it was Sunday seven days a week, clover was in season all the year round, and lump sugar and linseed cake grew on the hedges. Human Rights In Animal Farm, Orwell comme nts on those who corrupt the idea of human rights by showing how the animals deal with the issue of equality. In chapter one, Old Major interrupts his speech appealing to the animals for a Rebellion against the humans by asking for a vote on whether wild creatures, such as rats and rabbits should be included in the statement All animals are comrades. Although at this point, the animals vote to accept the rats, later distinctions between different types of animals become so commonplace that the seventh commandment of Animalism is officially changed to read, All animals are equal, but some are more equal than others. A number of societies have historically voted that portions of their populations were not equal because of their faith, their skin color, or their ancestry. Class Conflict Orwell saw first? hand how being a member of a lower class singled him out for abuse at St. Cyprians, a school which attracted most of its students from the British upper class. He had also seen how the British ruling class in Burma had abused the native population. In Animal Farm the animals begin by proclaimi ng the equality of all animals. The classless society soon becomes divided as preferential treatment is given to the pigs. First, they alone are allowed to consume the milk and the apples which Squealer claims they do not really want to take, but must to preserve their strength. Later, the other animals are told that they must stand aside if they meet a pig coming down a path, and that all pigs had the privilege of wearing green ribbons on their tails on Sundays. By this time, not even an explanation from Squealer is necessary; the hierarchy in thesociety is well? established. A pointed remark by Mr. Pilkington of Foxwood, who represents Great Britain in Orwells satire, puts the authors distaste for classes in perspective. When Mr. Pilkington and other farmers meet with Napoleon in the novels last scene, Pilkington chokes with amusement as he says to the pigs, If you have your lower animals to contend with, we have our lower classes. Orwell knew that with power came the abuse of power and only a vigilant citizenry could prevent such abuses. Politics Orwell uses Animal Farm to express his deeply held political convictions. He stated in his 1946 essay, Why I Write, every line of serious work that I have written since 1936 has been written, directly or indirectly, against totalitarianism and for Democratic socialism Although the novel is written in direct response to his bitter disappointment that the Russian Revolution, instead of establishing a peoples republic, established an essentially totalitarian state, its continued relevance is possible because his criticism stands against any and all totalitarian regimes. The only protection the average citizen has against a similar tyranny developing in his own country is his refusal to blindly follow the crowd (like the sheep), the repudiation of all spurious explanations by propaganda sources (like Squealer), and diligent attention to all government activity, instead of faithfully following those in power (like Boxer). Truth and Falsehood In the novel, the animals are often forced to examine the meaning of truth in their society. Again and again, truth becomes simply what Snowball, and later Squealer, tells them. Any questions about past events that do not seem to match the pigs version of those events are either discounted or explained away. For example, when some of the animals are executed after they confess to various crimes against Napoleon, some of those left alive remember that the Sixth Commandment of Animalism was No animal shall kill any other animal. When Clover asks Muriel to read the commandment, however, it is discovered that it reads, No animal shall kill any other animal without cause. Somehow or other, the narrator comments, the last two words had slipped out of the animals memory. Similarly, when the pigs get into a case of whiskey and get drunk, Muriel looks up at the barn wall where the Seven Commandments had been written and sees that the Fifth Commandment reads, No animal shall drink alcohol to excess. She thinks the animals must have forgotten the last two words of this commandment as well. She comes to believe that the original event of the writing of the commandmen ts on the wall did not happen the way she and other animals remember it. With this theme Orwell challenges the Soviet states—and any totalitarian states—method of controlling public opinion by manipulating the truth and, in particular, rewriting history. Animal Farm Style Point of View The third? person point of view traditionally used for fables and fairy tales is the one Orwell chooses for Animal Farm, his tale of an animal rebellion against humans in which the pigs become the powerful elite. The storyteller in this case, as is also typical of the fable, tells the reader only what is needed to follow the story and the bare minimum about each character, without overt commentary. Orwell focuses on the bewilderment of the simple beasts—the horses, birds, and sheep—in the face of their manipulation by the pigs, eliciting sympathy from the reader. Setting Animal Farm takes place at an unspecified time on a British farm near Willingdon, a town that is mentioned only in passing. The farm is first called Manor Farm, later renamed Animal Farm and, finally, Manor Farm once more. Manor— which can mean the land overseen by a lord, the house of a lord, or a mansion—associates the farm with the upper, or ruling, class. Orwell focuses entirely on activities taking place at the farm, except for a brief scene in Willingdon when Jones asks his neighbors to help him. By keeping a narrow focus, Orwell makes the location in England unimportant. Narrator The narrator in the novel functions as a storyteller, telling a fable Orwell gives the fable ironic overtones by using a naive narrator, one who refuses to comment on events in the novel that the reader understands to be false. After Muriel tells Clover that the fourth commandment of Animalism reads, No animal shall sleep in a bed with sheets, the narrator declares: Curiously enough, Clover had not remembered that the Fourth Commandment mentioned sheets; but as it was there on the wall, it must have done so. Both the reader and the narrator know the truth of the matter—that the words of the commandment have been changed—but the narrator does not admit it. The tension between what the narrator knows but does not say and what the reader knows is dramatic irony. Dramatic Irony With dramatic irony an audience, or reader, understands the difference between the truth of a situation and what the characters know about it, while the characters remain ignorant of the discrepancy. For instance, Squealer explains that the van in which Boxer was taken to the hospital formerly belonged to a horse slaughterer. He further explains that the veterinarian who now uses it did not have the time to paint over the horse slaughterers sign on its side, so the animals should not worry. The narrator says: The animals were enormously relieved to hear this. The reader, who assumed the truth when the van originally appeared to carry the horse away, feels doubly outraged by Squealers explanation Fairy Tales The fairy story, or fairy tale, is a type of folk literature found all over the world. It involves a highly imaginative narrative told in a simple manner easily understood and enjoyed even by children. While they do not have a moral, fairy tales instruct by placing their character s in situations that they have to overcome; children who hear the tales can imagine what they would do in a similar situation. Fairy tales, also, often involve animals that can talk. Orwell gave his work the subtitle A Fairy Story. The reader can surmise that the story told in Animal Farm is universal, with implications for every culture or country, and that it will be easily understood. Using fairy story to describe his novel is another bit of irony, because the political story behind the tale is far from the light entertainment the term implies. Satire A work that uses humor to criticize a weakness or defect is called a satire. The satirist makes whatever he is criticizing look ridiculous by a variety of methods, often through irony or other types of biting humor. eNotes. com. The satirist hopes to change the behavior he is satirizing. Orwell ridicules the so? called achievements of the Russian revolution in a number of ways: by comparing its proponents to animals, by developing irony through the use of the naive narrator, and by allowing each animal or group of animals to stand for one human trait or tendency that he criticizes. Fable A fable is a short, imag inative narrative, usually with animal characters, that illustrates a moral. The characters often embody a specific human trait, like jealousy, to make fun of humans who act similarly. Orwell uses details to make his animal characters seem like real animals: the cat vanishes for hours at a lime; Molly the mare likes to have her nose stroked. The animals also represent human traits or characteristics: the pigs are selfish power? grabbers, the sheep are dim? witted yes? men, and the horses are stout? hearted workers. Animal Farm, like the traditional fable, is told in a simple, straightforward style. Allegory In an allegory, characters and events stand for something else. In this case, the characters in the novel standfor significant figures in twentieth? entury Russian history. Orwell makes the characters easily identifiable for those who know the historic parallels, because he gives each one a trait, or has them perform certain tasks, that are like that of a historical figure. Old Major is identified with Karl Marx because, just as Old Major develops the teachings that fuel the Animal Rebellion, Marx formulated the ideas that spawned the Russian revolution. Napoleo n and Snowball, both pigs, stand for Russian leaders Joseph Stalin and Leon Trotsky. Stalin and Trotsky had a falling out much like Napoleon and

Night Sun and Figurative Language free essay sample

Night Calls Sometimes animals are replaced by humans to connect with the reader. In the Story Night Calls by Lisa Fugard, at first her story was about two Japanese birds but in the end she replaced the bird with a human character. Lisa Fugard creates a somber mood in Night Calls through imagery, fgurative language, and the creation of mood. With the somber mood it made the story very interesting to read. Fugard used imagery a lot in the story to help the readers understand what was oing on, so they could picture it in their head. Imagery in this story was very descriptive using adjectives and other things. For example: a large gray bird, with ugly hooked feet a long slithery neck that gave me nightmares a rod crest (Fugard 569). The bird seems very royal even though its tall and large. This image contributed to the mood by making it kind of sad with a sense of decay. We will write a custom essay sample on Night: Sun and Figurative Language or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The way that fgurative language was used in the story was that they were similes. Most of the figurative language used the word like to compare two things. Slablike, they seemed to hang off his arms like two chunks of meat sun like a fat brown snake (Fugard 566). The figurative language was very vivid. You can almost feel the warmth of the sun. The mood of the story was mostly sad and depressing. There was a lot that contributed to the mood but this single line contributed a lot. Shabby state of the ompound roads rutted and washed out many places-map of sanctuary had been knocked off post

Using Control Statements in C

Using Control Statements in C Programs consist  of sections or blocks of instructions that sit idle until they are needed. When needed, the program moves to the appropriate section to accomplish a task. While one section of code is busy, the other sections are inactive. Control statements are how programmers indicate which sections of code to use at specific times. Control statements are elements in the  source code that control the flow of program execution. They include blocks using { and } brackets, loops using for, while and do while, and decision-making using if and switch. Theres also goto. There are two types of control statements: conditional and unconditional. Conditional  Statements in C At times, a program needs to execute depending on a particular condition. Conditional statements are executed when one or more conditions are satisfied. The most common of these conditional statements is the if statement, which takes the form: if (condition) {   Ã‚  Ã‚  Ã‚  statement(s); } This statement executes whenever the condition is true. C uses many other conditional statements including: if-else: An if-else statement operates on an either/or basis. One statement is executed if the condition is true; another is executed if the condition is false.if-else if-else:  This statement chooses one of the statements available depending on the condition. If no conditions are true, the else statement at the end is executed.while: While repeats a statement as long as a given statement is true.do while: A do while statement is similar to a while statement with the addition that the condition is checked at the end.for: A for statement repeats a statement as long as the condition is satisfied. Unconditional Control Statements Unconditional control statements do not need to satisfy any condition. They immediately move control from one part of the program to another part. Unconditional statements in C include: goto: A goto statement directs control to another part of the program.break: A break statement terminates a loop (a repeated structure)  continue: A continue statement is used in loops to repeat the loop for the next value by transferring control back to the beginning of the loop and ignoring the statements that come after it.

European Law Coursework Example | Topics and Well Written Essays - 5750 words

European Law - Coursework Example & M. Coleman (1998). Preceding decades have witnessed enormous variations in the mode progressing nations administer their economy. It is observable that most regimes are drifting away from central planning toward underpinning a free fall market economy and enhancing the expansion of remote, independent owned commerce. Most state economies have become rather reliant on the abilities of personal companies that have been decisive regarding manufacturing of goods as well as services oriented on bazaar indicators. A gesture of liberalization across the globe has seen regimes pull out, in great aspect, from offering goods as well as structures and social amenities for their persons, Wilberforce, Richard (1996). National variations have taken place at the same interlude as enormous changes have swept the universal economy. Commodities commerce has become liberalized and more capital is accessible. Companies ubiquitously are advice to export while coupled with greater competition from imports no longer subject to high tariffs as well as foreign forms that construct commercial operations locally. More so, corporate organizations found in developing nations are progressively related with trading overseas by means of authorization, outsourcing, or long term purveying dealings. Conversely the bazaar is never completely liberal. Hindrances can emerge from the state that endeavors to secure its people. Privatized services and structure utility purveyors are controlled guarantee first rate coverage as well as eminent utility; financial structures are subject to prudential as well as other restrictions to guarantee constancy as well as good concert; health service suppliers have to meet regime-set specifications of care and conduct; and manufacturers of goods and utility have to abide by quality, functionality and safety specifications. A subsequent aspect of moderation emerges within the bazaar and is immensely objected at exploiting and over-taxing clients and regimes. Hush-hush companies conglomerate to agree on artifacts costs as well as utility, disagree to compete with each o ther or to outwit new entrants or in the case of mammoth companies, fundamentally exploit their supremacy in the bazaar. With the advents of globalization emerge the probability that these restriction enhance for the diffusion of proceeds as well as earnings overseas. Regimes are not always blameless in this subsequent form of restraint; inadequately developed control, inadequate supervision, opaque bidding traditions, as well as unqualified dishonesty all hamper with rivalry. Myriad legal structures and edicts do subsist to contradict this latter form of temperance. Collectively acknowledged as competition regulation, as well as policy, they have also been known as antitrust or antimonopoly set of laws. Divergent terms depend enormously on mores and practices rather than the substance of the edicts and policies themselves.Dominion has been viewed as a profligate and as closing off prospects for rival companies to sell off their artifacts. The affinity for proficiency and to enhance entry and novelty have supported much of the

McDonalds Marketing Strategy Case Study Example | Topics and Well Written Essays - 3250 words

McDonalds Marketing Strategy - Case Study Example Shifting lifestyles, aging population and healthy food consumption trends hamper industry growth. Despite McDonald's many successes and long-standing position as a global industry leader, the golden arches are showing evidence of tarnish. Over the last years the company has shown signs of failure to identify with its customers and this has lead to retarded growth and unmet expectations. In this paper I will examine in greater detail latest industry trends and I will critically evaluate McDonald's marketing strategy. The final part of the paper discusses strategic alternatives and suggested strategies for McDonald's Corporation. The fast food market is dynamic and growing, it amounts to $99.6 billion and is expected to grow by 15% by 2009 (Datamonitor, Global Fast Food, 2005). To the west growth has been driven by changing consumer lifestyles. The restaurants segment benefits from the reduction of leisure time, accompanied by increasing trends away from preparing food at home (Datamonitor, Global Restaurants, 2005). The growth in the Far Eastern countries, on the other hand, is fuelled by growing population, economic development and rising purchasing power of local population (Datamonitor, Foodservice China, 2005). Still, the bright future of the fast food sector is not secur... The growth in the Far Eastern countries, on the other hand, is fuelled by growing population, economic development and rising purchasing power of local population (Datamonitor, Foodservice China, 2005). Still, the bright future of the fast food sector is not secured and it's again consumer trends that hamper its development. Aging population in US and Europe tends to favour more sophisticated food and service offers to fast-food restaurants (Datamonitor, Global Restaurants, 2005). A major threat to the fast-food industry is the trend towards healthy food that shifts consumption away from fast food market. Intense competition among fast food retailers has forced major chains to focus on value chain efficiencies in order to improve profits (Datamonitor, Global Restaurants, 2005). Additionally, local markets have put high legal and market-driven entry barriers for international retailers (Ball et al, 2005). Customer analysis All in all, the McDonald's fast food offer is attractive to people from all age groups. The company specifically targets children and middle-class households that are less demanding in their choice for sophisticated product offer. Rising incomes in developing markets make the McDonald's offer more feasible and better accepted even in places where the company has been regarded as rather expensive, one example is India. The American identity of fast food products in Japan and other countries in the Far East enhances their image. According to a survey by the Japanese Ministry of Agriculture, 50 % of teenagers prefer Western foods to traditional dishes. As a result, American companies in Japan account for half the business (Ball et

Tax Treatments for Individual Returns Essay Example for Free

Tax Treatments for Individual Returns Essay A. Recommended Tax Filing Status The tax filing status that I would recommend is Married Filing Joint. The reason for this is that the IRS has various tax breaks for married persons that file together that are unavailable if you file married filing separate. It also affect the tax rate, they will pay a lower rate of taxes if they file together than they would if they filed separately. A2a. Taxable and Non-Taxable Income Taxable Income for the couple would include the following items: Spouse A’s income from the partnership, Spouse A’s income from the part time job, Spouse B’s income from the electronics firm, and the dividends that were received by Spouse A from Company E. Their Non-Taxable Income items would be: The child support that spouse B receives (child support is nontaxable because it was taxed as income on the parent that is paying it), the interest received on Municipal Bonds (municipal bonds are tax exempt), and the income on the sale of their personal residence is tax exempt because it was their primary residence and they lived there for the required amount of time for the exemption of 500,000 (since they are joint filers). A2b. Capital Gains and Losses The couple has 5,000 in short term capital losses from the day trading while spouse B was unemployed. These losses can be netted against any capital gains that may exist. For example if the sale of the rental property resulted in a long term capital gain, however the rental property is a passive activity so the short term loss can only be claimed for 3,000 and the remaining amount would be carried forward. A2c. Profit or Losses from Sale of Property The profit from sale of the couple’s personal residence would not be taxed. Their personal residence was lived in for at least 2 of the last 5 years and  was under the cut off of the exemption of 500,000 after their adjusted basis calculation was deducted from their sale price. The profit from the sale of the rental property would be taxed as mention in the paragraph above. Depending on how the adjusted basis came out it would either be an ordinary loss or a capital gain. A2d. Partnership Income and Losses Spouse A received a K-1 reporting the share of the partnership income as 142,000. This amount will be reported by the couple on their schedule 1040 as income. The cash withdrawal of 83,500 would most likely not be considered a gain (the determining factor for this is whether or not the amount of Spouse A’s interest in the partnership is higher or lower than the withdrawal amount.) A2e. / A3. Passive Activity Gains and Losses The couple has passive activity from the rental properties that they own but are managed by a local realty company, which means they are not actively participating. Their gross rents are 23,000 and their expenses/depreciation total 29,200. The result of this activity is a passive loss of $6,200.00 The couple also has the gain on the sale of the rental property that could be passive because again it is from their rental properties that they do not actively participate in. The maximum amount of loss they could claim from rental properties is 25,000 per the IRS regulations. A4. Adjustments to Income (on the 1040 form this area is called Adjusted Gross Income) There are multiple adjustments and deductions available to the couple in the 1040 AGI section. The alimony that Spouse A pays can be listed in this section as an adjustment, this will lower their income. Because alimony paid is a deduction to the payer. Alternatively the child support amount that they have listed will not affect anything; you do not need to include it in your income so it is not an adjustment to income. Spouse A’s health  insurance would qualify them for a self-employed health insurance deduction. The contributions to Spouse A’s Keogh plan are also an adjustment to income, this is because they can be deducted in the year they are contributed so that the contributions to the plan are â€Å"tax free†. However, I am unsure about the calculation of maximum because the IRS states that: â€Å"Retirement plans for self-employed people were formerly referred to as â€Å"Keogh plans† after the law that first allowed unincorporated businesses to sponsor retirement plans. Since the law no longer distinguishes between corporate and other plan sponsors, the term is seldom used.† (Retirement Plans for Self-Employed People, 2014) The moving expenses are not an adjustment to Income, the reason for this is that on form 3903 there is a distance test worksheet, when the calculation is done it shows the move was not a difference of 50 or more miles since the move was 52 miles minus the distance to her previous job of 3 miles it is only 49. This does not qualify them to deduct their expenses. A5. Deductions The itemized deductions that the couple would be allowed to take are a deduction for their medical expenses in the amount of expenses that exceeds 10% of their Adjusted Gross Income (line 38 on 1040). So they would take their 10% of their AGI and subtract that number from their total medical expenses and the remaining amount is the available deduction. I don’t believe this would result in much of a deduction if any in their situation. The 6,000 in charitable contributions would be an itemized deduction. However, the 2,600 in business suits is not a valid deduction because you can wear a business suit as everyday clothing. If the clothing were a uniform or something more specifically required by the job that she would not be able to wear in place of her everyday clothes then the amount would be deductible. Due to these calculations, I would recommend to the couple that they take the standard deduction of 12,200 because I believe this would be higher than  their total for itemized deductions. A6. Tax credits Because the couple has a dependent that is in college and living at home they may be eligible to take the American opportunity credit or the lifetime learning credit these credits are available to someone that pays college expenses for themselves or a dependent. They cannot take both however, only one education credit is allowed per year so they would want to calculate which is more beneficial. The couple has dependent children, so they might also be able to take a child tax credit of up to 1,000 per child however, their adjusted gross income may be too high which would phase the credit out to 0. Without doing all of the calculations I am not certain as to whether or not they would actually get this credit. It is also possible that they would qualify for a savers credit which is based upon contributions to a qualifying retirement plan, but again I am not sure if they would end up being over the adjusted gross income limit to receive this credit. References Partners Instructions for Schedule K-1 (Form 1065) (2013 ). (n.d.). Partners Instructions for Schedule K-1 (Form 1065) (2013 ). Retrieved March 10, 2014, from http://www.irs.gov/instructions/i1065sk1/ch02.html Publication 523 (2013), Selling Your Home. (n.d.). Publication 523 (2013), Selling Your Home. Retrieved March 10, 2014, from http://www.irs.gov/publications/p523/ar02.html Publication 544 (2013), Sales and Other Dispositions of Assets. (n.d.). Publication 544 (2013), Sales and Other Dispositions of Assets. Retrieved March 10, 2014, from http://www.irs.gov/publications/p544/index.html Ten Facts about Capital Gains and Losses. (n.d.). Ten Facts about Capital Gains and Losses. Retrieved March 10, 2014, from http://www.irs.gov/uac/Newsroom/Ten-Facts-about-Capital-Gains-and-Losses1 1040 Central. (n.d.). 1040 Central. Retrieved March 13, 2014, from http://www.irs.gov/Individuals/1040-Central Retirement Plans for Self-Employed People. (n.d.). Retirement Plans for Self-Employed People. Retrieved March 13, 2014, from http://www.irs.gov/Retirement-Plans/Retirement-Plans-for-Self-Employed-People