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How to Write a Bibliography – Examples in MLA Style. Please note, all entries should be typed double-spaced. Critical Is SKODA? In order to keep this Web page short,single rather than double space is for essay writing School of Management used here. See Bibliography Sample Page for a properly double-spaced Bibliography or Works Cited sample page. Critical Thinking Is SKODA? Examples cited on this page are based on the authoritative publication from MLA. Writing Williston Northampton School? If the example you want is not included here, please consult the MLA Handbook, or ask the writer to look it up for you. Format for entries: A single space is used after any punctuation mark. When dividing a long word or URL onto two lines, put hyphen, slash, or period at the end of the line.

Do not add a hyphen to critical thinking AUTO University a URL that was not originally there. Never begin a new line with a punctuation mark. Creative Thinking University? Double-space all lines in a bibliography entry. Thinking University? Do not indent the first line of a bibliography entry, indent second and subsequent lines 5 spaces, or 1/2? (1.25 cm) from the left margin. Please see Chapter 11. Guidelines on How to Write a Bibliography for details.

When writing a bibliography, remember that the purpose is to communicate to the reader, in a standardized manner, the sources that you have used in sufficient detail to be identified. An Essay For College Application Glenalmond College? If you are unable to find all the necessary information, just cite what you can find. Click here to see a selection of Common Abbreviations used in documentation. For a complete list of Common Scholarly Abbreviations used in parentheses, tables, and documentation, please go to Section 7.4 of the 6th edition of the MLA Handbook. Bell, Stewart. The Martyr’s Oath: The Apprenticeship of a Homegrown Terrorist . Mississauga, ON: Wiley, 2005. Biale, David, ed. Cultures of the Jews: A New History . New York: Schocken, 2002.

Bowker, Michael. Fatal Deception: The Untold Story of Asbestos: Why It Is Still Legal. and Still Killing Us . Is SKODA AUTO University? N.p.: Rodale, 2003. N.p. Sidcot? = No place of is SKODA University, publication indicated. Capodiferro, Alessandra, ed. Wonders of the World: Masterpieces of Architecture from. 4000 BC to the Present . Vercelli: White Star, 2004. Cross, Charles R. Room Full of an essay for college, Mirrors: A Biography of Jimi Hendrix . New York: Maltin, Leonard, ed. Movie Video Guide 2002 Edition . Is SKODA AUTO? New York: New American, 2001. Meidenbauer, Jorg, ed.

Discoveries and Inventions: From Prehistoric to Modern Times . Lisse: Rebo, 2004. Puzo, Mario. The Family: A Novel . Completed by Carol Gino. How To Write An Essay Application Glenalmond? New York: Harper, 2001. Rowling, J.K. Harry Potter and the Chamber of Secrets . New York: Scholastic, 1999. —. Harry Potter and the Prisoner of Azkaban . Thorndike, ME: Thorndike, 2000. Suskind, Ron. The Price of Loyalty: George W. Bush, the White House, and the Education of.

Paul O’Neill . New York: Simon, 2004. If your citation is from critical is SKODA AUTO one volume of a multivolume work and each volume has its own title, you need cite only the argument Sidcot School actual volume you have used without reference to other volumes in the work. Example: The Bourgeois Experience: Victoria to Freud comes in 5 volumes, written by Peter Gay. (Title of Vol. 1: Education of the Senses ) Gay, Peter. Education of the is SKODA AUTO Senses . New York: Norton, 1999. (Title of Vol. 2: The Tender Passion) Gay, Peter. The Tender Passion . Analytic Rubric Of Management? New York: Oxford UP, 1986.

(Title of thinking, Vol. 3: The Cultivation of Hatred ) Gay, Peter. The Cultivation of Hatred . London: Harper, 1994. (Title of Vol. 4: The Naked Heart ) Gay, Peter. Argument Sidcot? The Naked Heart . New York: Norton, 1995. (Title of Vol.

5: Pleasure Wars ) Gay, Peter. Pleasure Wars . New York: Norton, 1998. 2. Is SKODA AUTO University? Book with two authors or editors: Bohlman, Herbert M., and Mary Jane Dundas. The Legal, Ethical and International. Environment of Business . 5th ed. Cincinnati, OH: West, 2002. Bolman, Lee G., and Terrence E. Deal. Leading with Soul: An Uncommon Journey.

of Spirit . Rev. ed. How To Essay Ellesmere? San Francisco: Jossey-Bass, 2001. Calvesi, Maurizio, and Lorenzo Canova, eds. Rejoice! 700 Years of Art for the Papal. Jubilee . New York: Rizzoli, 1999. Cohen, Andrew, and J.L. Granatstein, eds. Trudeau’s Shadow: The Life and Legacy. of Pierre Elliott Trudeau . Toronto: Random, 1998.

Heath, Joseph, and Andrew Potter. The Rebel Sell: Why the Culture Can’t Be Jammed . 2nd ed. Toronto: Harper, 2005. Llewellyn, Marc, and Lee Mylne. Frommer’s Australia 2005 . Critical Thinking AUTO? Hoboken, NJ: Wiley, 2005. Summers, Anthony, and Robbyn Swan. Sinatra: The Life . New York: Knopf, 2005.

Book prepared for publication by two editors: Shakespeare, William. The Tragedy of Hamlet, Prince of analytic rubric writing SDA Bocconi of Management, Denmark . Ed. Barbara A. Mowat and Paul Werstine. New York: Washington. 3. Book with three authors or editors: Clancy, Tom, Carl Stiner, and Tony Koltz. Shadow Warriors: Inside the Special.

Forces . New York: Putnam, 2002. Hewitt, Les, Andrew Hewitt, and Luc d’Abadie. The Power of Focus for AUTO University, College. Students . Deerfield Beach, FL: Health Communications, 2005. Larsson, Mans O., Alexander Z. Speier, and Jennifer R. Weiss, eds.

Let’s Go: Germany 1998 . New York: St. Martin’s, 1998. Palmer, R.R., Joel Colton, and Lloyd Kramer. A History of the Modern World: To 1815 . 9th ed. Analytic Writing School Of Management? New York: Knopf, 2002.

Suzuki, David, Amanda McConnell, and Maria DeCambra. The Sacred Balance: A Visual Celebration of Our Place in Nature . Vancouver: Greystone, 2002. 4. Book with more than three authors or editors: You have a choice of listing all of the authors or editors in the order as they appear on critical thinking is SKODA University, the title page of the book, or use “et al.” from the Latin et alii, or et aliae , meaning “and others” after the first author or editor named. Nelson, Miriam E., Kristin R. Baker, Ronenn Roubenoff, and writing essays Northampton Lawrence Lindner.

Strong Women and Men Beat Arthritis . New York: Perigee, 2003. Nelson, Miriam E., et al. Strong Women and thinking is SKODA Men Beat Arthritis . New York: Hogan, David J., et al., eds. The Holocaust Chronicle: A History in Words and Pictures . Lincolnwood, IL: International, 2000.

Pound, Richard W., Richard Dionne, Jay Myers, and James Musson, eds. Canadian. Facts and argument Sidcot School Dates . 3rd ed. Markham, ON: Fitzhenry, 2005. Pound, Richard W., et al., eds.

Canadian Facts and Dates . 3rd ed. Markham, ON: Rogerson, Holly Deemer, et al. Words for Students of English: A Vocabulary. Series for ESL . Vol. 6. Critical Thinking AUTO? Advanced Level ESL.

Pittsburgh, PA: U of Pittsburgh P, 1989. 5. Book with compilers, or compilers and editors: McClay, John B., and Wendy L. Matthews, comps. and eds. Corpus Juris Humorous: A Compilation of Outrageous, Unusual, Infamous and Witty Judicial Opinions. from 1256 A.D. to the Present . New York: Barnes, 1994. O’Reilly, James, Larry Habegger, and Sean O’Reilly, comps. and eds. Danger: True Stories of Trouble and Survival . San Francisco: Travellers’ Tales, 1999.

Teresa, Mother. Creative Is Trent University? The Joy in Loving: A Guide to Daily Living with Mother Teresa . Comp. Jaya Chaliha and Edward Le Joly. New York: Viking, 1997. Note abbreviation: comp. = compiler or compiled by. 6. Book with no author or editor stated: Maclean’s Canada’s Century: An Illustrated History of the People and Events.

That Shaped Our Identity . Toronto: Key, 1999. Microsoft PowerPoint Version 2002 Step by Step . Redmond, WA: Perspection, 2001. The Movie Book . London: Phaidon, 1999. With Scott to the Pole: The Terra Nova Expedition 1910-1913 . Photographs of. Herbert Ponting. Critical Thinking AUTO University? New York: BCL, 2004. 7. Book with one author, translated by another: Muller, Melissa.

Anne Frank: The Biography . Trans. Rita and Robert Kimber. New York: Metropolitan, 1998. 8. Work in an anthology, a collection by several authors, with one or more editors and/or compilers: Fox, Charles James. “Liberty Is Order, Liberty Is Strength.” What Is a Man? 3,000 Years of Wisdom on the Art of Manly Virtue. Ed. Waller R. Newell.

New York: Harper, 2001. Analytic Rubric For Essay Writing SDA Bocconi School Of Management? 306-7. Wilcox, Robert K. Thinking AUTO University? “Flying Blind.” Danger: True Stories of Trouble and Survival . Comp. and ed. James O’Reilly, Larry Habegger, and Sean O’Reilly. San Francisco: Travellers’ Tales, 1999. 211-22. 9. Article in an encyclopedia with no author stated: “Nazi Party.” New Encyclopaedia Britannica . 1997 ed.

“Tajikistan.” World Book Encyclopedia of People and Places . 2000 ed. 10. Article in an encyclopedia with an author: If the encyclopedia is well known and write a example College articles are arranged alphabetically, it is not necessary to indicate the critical thinking is SKODA AUTO University volume and page numbers. Write An Essay Glenalmond College? If the encyclopedia is not well known, you must give full publication information including author, title of article, title of encyclopedia, name of editor or edition, number of thinking is SKODA University, volumes in University the set, place of publication, publisher and year of publication. Kibby, Michael W. “Dyslexia.” World Book Encyclopedia . Critical Thinking Is SKODA AUTO? 2000 ed. Midge, T. “Powwows.” Encyclopedia of North American Indians . Ed. D.L.

Birchfield. 11 vols. New York: Cavendish, 1997. 11. Thinking? Article in a magazine, journal, periodical, newsletter, or newspaper with no author stated: “100 Years of Dust and thinking is SKODA AUTO University Glory.” Popular Mechanics Sept.

2001: 70-75. “Celestica to Repair Palm Handhelds.” Globe and Mail [Toronto] 29 Oct. 2002: B6. “E-Money Slips Quietly into Oblivion.” Nikkei Weekly [Tokyo] 22 Jan. 2001: 4. “McDonald’s Declines to Fund Obesity Education on how to write a example essay College, Danger of Eating Its Food.” National Post [Toronto] 18 Apr. 2006: FP18. “Pot Use Doubled in Decade, Study Says: 14% Smoked Up in the Past Year.” Toronto Star. 25 Nov. Thinking AUTO? 2004: A18. “Secondhand Smoke Reduces Kids’ IQs.” Buffalo News 23 Jan.

2005: I6. 12. Article in a magazine, journal, periodical, newsletter, or newspaper with one or more authors: Use “+” for pages that are not consecutive. Example: When numbering pages, use “38-45” if page numbers are consecutive. Use “A1+” if article begins on page A1, contains more than one page, but paging is not consecutive.

For page numbers consisting of more than 3 digits, use short version if it is clear to the reader, e.g. 220-268 may be written as 220-68, but 349-560 must be written in full. Note also that there is no period after the month. Creative Is Trent University? The period in “Mar.” is for the abbreviation of March. If there are 4 or less letters in the month, e.g.

May, June, and July, the critical is SKODA months are not abbreviated. If the publication date is July 18, 2005, citation will be 18 July 2005. Where a journal or magazine is a weekly publication, “date, month, year” are required. Where a journal or magazine is a monthly publication, only analytic for essay writing SDA Bocconi School of Management, “month, year” are needed. Where a newspaper title does not indicate the location of publication, add the city of publication between square brackets, e.g. Thinking AUTO University? Daily Telegraph [London].

Square brackets are used to write an editorial essay Cardiff Form College enclose a word (or words) not found in the original but has been added by you. An article in a scholarly journal is treated somewhat differently: Nielsen, Laura Beth. “Subtle, Pervasive, Harmful: Racist and Sexist Remarks in. Public as Hate Speech.” Journal of Social Issues 58.2 (2002): 265. The above citation shows: Author’s name, Article title, Name of scholarly journal (underlined), Volume number, Issue number, Year of publication (in parentheses), and Page number. If the article is accessed online, add Access date and URL at the end, see 23. Internet citations, or citing electronic sources (e). Bogomolny, Laura. “Boss Your Career.” Canadian Business 13-16 Mar. 2006: 47-49.

Cave, Andrew. “Microsoft and Sun Settle Java Battle.” Daily Telegraph [London] Cohen, Stephen S., and J. Bradford DeLong. AUTO University? “Shaken and Stirred.” Atlantic Monthly. Jan.-Feb. 2005: 112+. Coleman, Isobel. “Women, Islam, and the New Iraq.” Foreign Affairs Jan.-Feb. 2006: 24+. Daly, Rita. “Bird Flu Targeting the Young.” Toronto Star 11 Mar. 2006: A1+.

Dareini, Ali Akbar. “Iranian President Defends Country’s Nuclear Ambitions.” Buffalo News. Hewitt, Ben. “Quick Fixes for Everyday Disasters.” Popular Mechanics Nov. 2004: 83-88. Johnson, Linda A. For Kids School? “Fight Flu with Good, Old Advice from Mom.” Buffalo News. 10 Oct. 2004: A1-2. Mather, Victoria. “In Tiger Country.” Photos by James Merrell. Town Country Travel. Fall 2004: 102-111.

Mohanty, Subhanjoy, and Ray Jayawardhana. “The Mystery of Brown Dwarf Origins.” Scientific American Jan. Thinking Is SKODA University? 2006: 38-45. Petroski, Henry. “Framing Hypothesis: A Cautionary Tale.” American Scientist Jan.-Feb. Plungis, Jeff, Ed Garsten, and Mark Truby. “Caremakers’ Challenge: Green, Mean. Machines.” Detroit News and Free Press Metro ed. 12 Jan. Creative University? 2003: 1A+.

Sachs, Jeffrey D. Critical Thinking? “A Practical Plan to End Extreme Poverty.” Buffalo News 23 Jan. 2005: I2. Saletan, William. “Junk-Food Jihad.” National Post [Toronto] 18 Apr. 2006: A18. Thomas, Cathy Booth, and how to Tim Padgett. “Life Among the Ruins.” Time 19 Sept. 2005: 28+. Wolanski, Eric, Robert Richmond, Laurence McCook, and Hugh Sweatman. “Mud, Marine Snow and Coral Reefs.” American Scientist Jan.-Feb.

2003: 44-51. Wolanski, Eric, et al. “Mud, Marine Snow and Coral Reefs.” American Scientist. Jan.-Feb. 2003: 44-51. 13. Article from SIRS (Social Issues Resources Series): Suggested citation example from SIRS: Bluestone, Barry, and Irving Bluestone. “Workers (and Managers) of the is SKODA World Unite.” Technology Review Nov.-Dec. 1992: 30-40.

Reprinted in WORK . (Boca Raton, FL: Social Issues Resource Series, 1992), Article No. Application? 20. Bluestone, Barry, and Irving Bluestone. “Workers (and Managers) of the World Unite.” Technology Review Nov.-Dec. 1992: 30-40. Work . Ed. Eleanor Goldstein. Vol.

5. Boca Raton: SIRS, 1992. Art. 20. Put in square brackets [ ] important information you have added that is not found in the source cited. Build-a-Bear. Advertisement. 7 Feb. 2005 http://www.buildabear.com/shop/default.aspx. GEICO.

Advertisement. Newsweek 16 Jan. 2006: 92. IBM. Thinking AUTO University? Advertisement. Globe and Mail [Toronto] . 29 Oct. 2002: B7. Toyota. Argument Sidcot School? Advertisement. Atlantic Monthly . Jan.-Feb. 2005: 27-30. 15.

Booklet, pamphlet, or brochure with no author stated: Diabetes Care: Blood Glucose Monitoring . Burnaby, BC: LifeScan Canada, 1997. 16. Booklet, pamphlet, or brochure with an is SKODA author: Zimmer, Henry B. Canplan: Your Canadian Financial Planning Software . Calgary, AB: May use short forms: Rev. Writing School? (Review), Ed. (Edition, Editor, or Edited), Comp. (Compiled, Compiler). Creager, Angela N.H. Thinking University? “Crystallizing a Life in Science.” Rev. of Rosalind Franklin: The.

Dark Lady of DNA , by Brenda Maddox. American Scientist Jan.-Feb. 2003: 64-66. Dillon, Brenda. Argument Writing Sidcot? “Hana’s Suitcase.” Rev. of Hana’s Suitcase , by Karen Levine. Professionally Speaking June 2003: 36. Foley, Margaret. “Measured Deception.” Rev. of The Measure of All Things: The.

Seven-Year Odyssey and Hidden Error That Transformed the World, by Ken Alder. Discover Nov. 2002: 77. Groskop, Viv. “Chinese Torture – at Five.” Rev. of critical is SKODA, The Binding Chair, by Kathryn. Harrison. International Express 6 June 2000, Canadian ed.: 37. Hoffman, Michael J. “Huck’s Ironic Circle.” Rev. of The Adventures of Huckleberry. Finn , by Mark Twain. Modern Critical Interpretations of Mark Twain’s.

Adventures of Huckleberry Finn, ed. Harold Bloom. New York: Chelsea, Iragui, Vicente. Rev. of Injured Brains of Medical Minds: Views from Within , comp. and ed. How To Write For College Application? Narinder Kapur. New England Journal of Medicine 26 Feb.

1998: Neier, Aryeh. Thinking? “Hero.” Rev. of Defending Human Rights in Russia: Sergei Kovalyov, Dissident and Human Rights Commissioner, 1969-2003 , by Emma Gilligan. New York Review of Books 13 Jan. 2005: 30-33. Onstad, Katrina. Argument Writing Sidcot School? “A Life of Pain and Paint.” Rev. of Frida , dir. Critical University? Julie Taymor. National. Post [Toronto] 1 Nov. 2002: PM1+. Redekop, Magdalene. “The Importance of rubric SDA Bocconi School, Being Mennonite.” Rev. of A Complicated.

Kindness, by Miriam Toews. Literary Review of Canada Oct. AUTO? 2004: 19-20. Simic, Charles. “The Image Hunter.” Rev. of creative thinking University, Joseph Cornell: Master of Dreams , by. Diane Waldman. New York Review 24 Oct. 2002: 14+. 18. CD-ROM, DVD: See also 35.

Tape Recording: Cassette, Movie/Film on VHS or DVD (Digital Videodisc), Videocassette, Filmstrip. A Place in the Sun . Dir. George Stevens. 1951. DVD. Paramount, 2001 . Encarta 2004 Reference Library . CD-ROM. Microsoft, 2003 . Encarta 2004 Reference Library Win32 . Educ. ed. DVD. Microsoft, 2003. LeBlanc, Susan, and Cameron MacKeen. “Racism and the Landfill.” Chronicle-Herald.

7 Mar. 1992: B1. CD-ROM. SIRS 1993 Ethnic Groups. Vol. 4. Critical Thinking University? Art. 42. Links 2003: Championship Courses . CD-ROM. Microsoft Game Studios, 2002. YellowPages.city: Toronto-Central West Edition , 1998. CD-ROM.

Montreal: 19. Computer service – e.g. BRS, DIALOG, MEAD, etc.: Landler, Mark. “Can U.S. Companies Even Get a Bonjour?” New York Times , Late Ed. – Final Ed., 1. 2 Oct. 1995. DIALOG File 472, item 03072065.

When citing a definition from a dictionary, add the abbreviation Def. after the word. If the write a example Ellesmere word has several different definitions, state the number and/or letter as indicated in the dictionary. “Mug.” Def. 2. The New Lexicon Webster’s Encyclopedic Dictionary of the. English Language . Canadian ed. 1988. Short forms may be used, e.g. dir. (directed by), narr. Critical Is SKODA? (narrated by), perf. (performers), prod. (produced by), writ. (written by). A minimal entry should include title, director, distributor, and year of release. Is Trent? May add other information as deemed pertinent between the title and the distributor. If citing a particular person involved in the film or movie, begin with name of that person.

Charlie and the Chocolate Factory . Dir. Tim Burton. Based on book by Roald Dahl. Perf. Johnny Depp. Warner, 2005. Depp, Johnny, perf. Charlie and critical is SKODA University the Chocolate Factory . Dir. Tim Burton. Based on book.

by Roald Dahl. Writing? Warner, 2005. Burton, Tim, dir. Charlie and the Chocolate Factory . Based on book by Roald Dahl. Perf. Johnny Depp. Warner, 2005. Monster-in-Law . Dir. Robert Luketic. Writ.

Anya Kochoff. Thinking AUTO? Prod. Paula Weinstein, Chris Bender, and J.C. Spink. Perf. Jennifer Lopez and Jane Fonda. New Line, 2005. Nanny McPhee . Dir. Kirk Jones. Based on Nurse Matilda Books Writ.

Christianna. Brand. How To Ellesmere College? Prod. Lindsay Doran, Tim Bevan, and Eric Fellner. Critical AUTO? Perf. Emma Thompson, Colin Firth, and Angela Lansbury. Universal, 2005. One Hour Photo . Writ. and dir. Mark Romanek. Prod.

Christine Vachon, Pam Koffler, and Stan Wlodkowski. Perf. Robin Williams. Fox Searchlight, 2002. Titanic . Dir., writ., prod., ed. James Cameron. Prod. How To College? Jon Landau. Twentieth.

Century Fox and Paramount, 1997. The Tuxedo . Dir. Kevin Donovan. Prod. John H. Williams, and thinking Adam Schroeder. Perf. Jackie Chan and essays for kids School Jennifer Love Hewitt. DreamWorks, 2002.

Cite government document in the following order if no author is stated: 1) Government, 2) Agency, 3) Title of publication , underlined, 4) Place of AUTO University, publication, 5) Publisher, 6) Date. Canada. Minister of Indian Affairs and Northern Development. Gathering Strength: Canada’s Aboriginal Action Plan . Ottawa: Minister of Public Works and. Government Services Canada, 2000. United States. National Council on Disability. Williston Northampton? Carrying on the Good Fight – Summary Paper from critical thinking AUTO University Think Tank 2000 – Advancing the Civil and Human.

Rights of People with Disabilities from Diverse Cultures . Washington: Note: GPO = Government Printing Office in Washington, DC which publishes most of the U.S. federal government documents. In citing a Congressional Record, abbreviate and underline the term, skip all the details and indicate only the date and page numbers. Example – for the following record: United States. Personal Responsibility and an essay for college application Work Opportunity Reconciliation Act of 1996 . PL 104-193. Critical Thinking AUTO? Congressional Record.

Washington: GPO, July 31, 1996. Cong. Williston? Rec . 31 July 1996: 104-193. For examples on how to cite more complicated government documents, please see Section 5.6.21 in MLA Handbook for Writers of Research Papers, 6th ed. 23.

Internet citations, or citing electronic sources: Basic components of an Internet citation: 2) “Title of Article, Web page or site” in quotation marks. 3) Title of Magazine, Journal, Newspaper, Newsletter, Book, Encyclopedia, or Project , underlined. 5) Indicate type of critical thinking University, material, e.g. Analytic Rubric For Essay School? advertisement, cartoon, clipart, electronic card, interview, map, online posting, photograph, working paper, etc. if not obvious. 6) Date of article, of Web page or site creation, revision, posting, last update, or date last modified.

7) Group, association, name of forum, sponsor responsible for Web page or Web site. 8) Access date (the date you accessed the Web page or site). 9) Complete Uniform Resource Locator (URL) or network address in angle brackets. Note: An exception is made in referencing a personal e-mail message where an individual’s e-mail address is omitted for privacy reasons. Skip any information that you cannot find anywhere on critical, the Web page or in the Web site, and carry on, e.g. Sidcot? if your Internet reference has no author stated, leave out the author and begin your citation with the title. Always put your access date just before the URL which is placed between angle brackets or “less than” and “greater than” signs at the end of the AUTO University citation. Generally, a minimum of analytic for essay SDA Bocconi, three items are required for an Internet citation: Title, Access Date, and URL. If the URL is too long for a line, divide the address where it creates the least ambiguity and critical thinking AUTO University confusion, e.g. do not divide a domain name and end with a period such as geocities . Do not divide a term in the URL that is made up of combined words e.g.

SchoolHouseRock . Never add a hyphen at the end of the essays Williston School line to critical is SKODA University indicate syllabical word division unless the hyphen is actually found in how to write essay Cardiff College the original URL. Copy capital letters exactly as they appear, do not change them to lower case letters as they may be case sensitive and be treated differently by some browsers. Remember that the purpose of indicating the URL is for readers to thinking is SKODA University be able to access the Web page. Accuracy and clarity are essential. a. Essays For Kids Williston Northampton School? Internet citation for an advertisement: IBM.

Advertisement. 23 Mar. 2003 http://www.bharatiyahockey.org/2000Olympics/ TheraTears. Critical Thinking? Advertisement. 2003. Rubric SDA Bocconi Of Management? 8 May 2004 http://www.theratears.com/dryeye.htm. b. Internet citation for an article from an online database (e.g. Critical Thinking Is SKODA AUTO University? SIRS, eLibrary), study guide, magazine, journal, periodical, newsletter, newspaper, online library subscription database service, or an how to write Glenalmond article in PDF with one or more authors stated: Bezlova, Antoaneta. “China to Formalize One-Child Policy.” Asia Times Online . 24 May 2001.

10 Oct. 2005 http://www.atimes.com/china/CE24Ad02.html. Clifford, Erin. “Review of Neuropsychology.” SparkNotes . 10 Oct. Critical AUTO? 2005. Machado, Victoria, and George Kourakos. IT Offshore Outsourcing Practices in Canada . Ottawa: Public Policy Forum, 2004. 10 Oct. 2005 http://www.ppforum.com/ow/it_outsourcing.pdf. Marshall, Leon. “Mandela in Retirement: Peacemaker without Rest.” 9 Feb. 2001.

National Geographic 10 Oct. 2005 http://news.nationalgeographic.com/news/ Thomason, Larisa. “HTML Tip: Why Valid Code Matters.” Webmaster Tips. Newsletter . Dec. 2003. Creative Thinking Is Trent? NetMechanic. Critical Thinking Is SKODA AUTO University? 10 Oct. 2005 http://www.netmechanic.com/ If using an online library subscription database service, add the name of the service, the an essay application Glenalmond College name of the thinking AUTO library or library system, plus the location of the thinking is Trent University library where the database is accessed, e.g.:

Gearan, Anne. “Justice Dept: Gun Rights Protected.” Washington Post . 8 May 2002. SIRS. Iona Catholic Secondary School, Mississauga, ON. 23 Apr. 2004. Note: 8 May 2002 = date of publication, 23 Apr. 2004 = date of access. Indicate page numbers after publication date if available, e.g. Critical Thinking Is SKODA AUTO University? 8 May 2002: 12-14. Leave out page numbers if not indicated in source.

Pahl, Greg. “Heat Your Home with Biodiesel”. Mother Earth News . An Editorial Cardiff Form? 12 Jan. 2003. eLibrary Canada. Thinking Is SKODA AUTO? Twin Lakes Secondary School, Orillia, ON. 10 Apr. 2006.

Note: If citing the above source but information is obtained from accessing eLibrary at home, leave out the location of the school. Pahl, Greg. “Heat Your Home with Biodiesel”. Mother Earth News . 12 Jan. 2003. eLibrary Canada.

10 Apr. 2006. http://www.proquestk12.com. c. Internet citation for an article from an online encyclopedia: Duiker, William J. “Ho Chi Minh.” Encarta Online Encyclopedia . 2005. Microsoft.

10 Oct. 2005. “Ho Chi Minh.” Encyclop?dia Britannica . 2005. Encyclop?dia Britannica Premium Service. 9 Oct. 2005 http://www.britannica.com/eb/article-9040629. “Royal Shakespeare Company (RSC).” Britannica Concise Encyclopedia . 2005. How To Cardiff Sixth College? Encyclop?dia Britannica. 8 Oct. 2005 http://concise.britannica.com/ebc/article?eu=402567. d. Internet citation for an article from an critical thinking online magazine, journal, periodical, newsletter, or newspaper with no author stated: “Childcare Industry ‘Should Welcome Men’.” BBC News Online: Education .7 June 2003.

10 Oct. 2005 http://news.bbc.co.uk/1/low/education/2971310.stm. “Taiwan: A Dragon Economy and the Abacus.” BrookesNews.Com . 8 Dec. 2003. 10 Oct. 2005 http://www.brookesnews.com/030812taiwan.html.

e. Internet citation for an article in a scholarly journal: Nielsen, Laura Beth. “Subtle, Pervasive, Harmful: Racist and Sexist Remarks in. Public as Hate Speech.” Journal of rubric for essay writing SDA Bocconi School of Management, Social Issues 58.2 (2002), 265-280. Critical Thinking Is SKODA AUTO? 7 June 2003. f. Internet citation for a cartoon, chart, clipart, comics, interview, map, painting, photo, sculpture, sound clip, etc.: “Islamic State of Afghanistan: Political Map.” Map. Atlapedia Online . 1993-2003. Latimer Clarke.

7 June 2003 http://www.atlapedia.com/online/maps/ Kersten, Rick, and Pete Kersten. “Congratulations!” Electronic card. Blue Mountain Arts . 2000. 7 June 2003 http://www.bluemountain.com/ Lee , Lawrence. Interview.

JournalismJobs.com . Feb. 2003. 10 Oct. 2005. Schulz, Charles. “Peanuts Collection – Snoopy Cuddling Woodstock.” Cartoon. Art.com . 25 Apr. Write Application Glenalmond? 2004 http://www.art.com/asp/sp.asp?PD=10037710RFID=814547. “Woodhull, Victoria C.” American History 102 Photo Gallery. 1997. State.

Historical Society of Wisconsin. 10 Oct. 2005 http://us.history.wisc.edu/ g. Internet citation for an e-mail (email) from an is SKODA University individual, a listserve, an organization, or citation for an article forwarded from an essays Williston School online database by e-mail: Barr, Susan I. “The Creatine Quandry.” Bicycling Nov. 1998.

EBSCOhost Mailer. E-mail to E. Interior. 11 May 2003. Kenrick, John. “Re: Link to Musicals101.com.” E-mail to I. Critical Thinking Is SKODA? Lee. 10 May 2003. “NEW THIS WEEK for September 8, 2005.” E-mail to author. 8 Sept. 2005. PicoSearch. “Your PicoSearch Account is Reindexed.” E-mail to how to for college application John Smith. h. Internet citation for an online government publication: Canada.

Office of the Auditor General of critical thinking is SKODA AUTO, Canada and the Treasury Board. Secretariat. Modernizing Accountability Practices in the Public Sector . 6 Jan. 1998. 10 Oct. 2005 http://www.tbs-sct.gc.ca/rma/account/ United States. National Archives and Form College Records Administration. AUTO? The Bill of Rights . 29 Jan.

1998. 10 Oct. 2005 http://www.archives.gov/exhibit_hall/ i. Internet citation for an online posting, forum, letter to the editor: Kao, Ivy. “Keep Spreading the how to write a example essay Ellesmere Word.” Online posting. 4 June 2003. Critical AUTO University? Reader Responses,

Opinion Journal, Wall Street Journal Editorial Page . 10 Oct. 2005. Seaside Harry . “My Friend Drove My Car with the for essay writing School Parking Brake On!” Online. posting. Thinking Is SKODA? 10 Oct. 2005. PriusOnline.com Forum Index – Prius – Technical . 10 Oct. 2005 http://www.priusonline.com/viewtopic.php?t=6298highlight=. j. Internet citation for an online project, an information database, a personal or professional Web site: The MAD Scientist Network . 1995-2001 or 30 Feb. 1906.

Washington U. School of Medicine. 10 Oct. 2005. http://www.madsci.org. O’Connor, J.J., and E.F. Robertson. “John Wilkins.” Feb. 2002. U of St. Andrews, Scotland. 10 Oct.

2005 http://www-history.mcs.st-andrews.ac.uk/history/ Officer, Lawrence H. “Exchange Rate between the United States Dollar and Forty. Other Countries, 1913 -1999.” Economic History Services, EH.Net, 2002. 13 Apr. 2006 http://www.eh.net/hmit/exchangerates/. Savill, R. Richard. “Jazz Age Biographies.” The Jazz Age Page . 23 Oct. 2000. 12 Apr. 2006 http://www.btinternet.com/ Sullivan, Danny. “Search Engine Math.” 26 Oct.

2001. Search Engine Watch . 10 Apr. 2006 http://www.searchenginewatch.com/facts/math.html. Wurmser, Meyrav, and Yotam Feldner. “Is Israel Negotiating with the Hamas?” Inquiry and an essay application Glenalmond College Analysis No. Critical Thinking University? 16.

23 Mar. How To Write A Example Ellesmere College? 1999. The Middle East Media and. Research Institute. 10 Oct. 2005 http://memri.org/bin/articles.cgi? k. Internet citation for a software download: It is not essential to thinking is SKODA include the file size. Do so if preferred by your instructor.

RAMeSize . Vers. 1.04. 15K. 24 Sept. 2000. Blue Dice Software. 12 Oct. 2004. l. Internet citation for a speech taken from writing essays School a published work with an thinking editor:

Lincoln, Abraham. “The Gettysburg Address.” 19 Nov. 1863. How To Write For College Glenalmond College? The Collected Works of. Abraham Lincoln . Ed. Roy P. Basler. New Brunswick, NJ: Rutgers UP, 1955. Abraham Lincoln Online. Thinking Is SKODA University? 10 Oct. 2005 http://showcase.netins.net/ m. Internet citation for a work translated and edited by another:

Augustine, Saint, Bishop of Hippo. Confessions Enchiridion . Trans. and ed. Albert C. Outler. 1955. Dallas, TX: Southern Methodist U. Write Essay Ellesmere? Digitized 1993. 10 Oct. Is SKODA University? 2005 http://www.ccel.org/a/augustine/confessions/ Blair, Tony. Interview.

Prime Minister’s Office. 31 May 2003. Essay? 13 Apr. Thinking Is SKODA University? 2006. Chirac, Jacques. Interview. Time 16 Feb. 2003. 10 Oct. 2005. Longin, Hellmut. Writing School? Telephone interview. Critical Thinking? 3 May 2006. Neilsen, Jerry. E-mail interview. 28 Apr. 2006. Wyse, Randall. Rubric For Essay SDA Bocconi Of Management? Personal interview. 24 July 2005.

State name of speaker, title of lecture in quotes, conference, convention or sponsoring organization if known, location, date. Bradley, Vicki. “Marriage.” Agnes Arnold Hall, U of Houston. 15 Mar. 2003. Wilson-Smith, Anthony. “Hello, He Must Be Going.” Editorial. Maclean’s 26 Aug. 2002: 4. Lange, Rick. Thinking University? “U.N. Has Become Ineffective and Ought to University Be Disbanded.” Letter. Buffalo. News 23 Jan.

2005: I5. Woods, Brede M. Critical Thinking AUTO? Letter. Newsweek 23 Sept. Analytic For Essay Writing SDA Bocconi? 2002: 16. Kolbert, Elizabeth. “Six Billion Short: How Will the Mayor Make Ends Meet?” Letter. New Yorker 13 Jan. 2003: 33-37.

Geens, Jennifer. AUTO University? Reply to letter of Bill Clark. Toronto Star 29 Sept. 2002: A1. A letter you received from John Smith: Smith, John. Letter to the author. 15 June 2005. Twain, Mark. How To An Essay For College Glenalmond? “Banned in AUTO Concord.” Letter to Charles L. Webster. 18 Mar. 1885.

Letter 850318 of Mark Twain . Ed. Jim Zwick. 2005. 10 Oct. 2005. Treat citation as if it is a book with no author stated. Indicate if the citation is for a chart or a map. 2004 Andex Chart . Chart.

Windsor, ON: Andex, 2004. Canada . Map. Ottawa: Canadian Geographic, 2003. “Dallas TX.” Map. 2005 Road Atlas: USA, Canada, Mexico . Greenville, SC: Michelin, 2005. Components: 1) Name of composer. Writing For Kids Williston School? 2) Title of ballet, music or opera, underlined, 3) Form, number and key not underlined. Beethoven, Ludwig van. Fur Elise. Strauss, Richard.

Traumerei , op. 9, no. 4. Components for a published score, similar to thinking University a book citation: 1) Name of composer. Essay Sixth? 2) Underline title of ballet, music, opera, as well as no. and op., important words capitalized, prepositions and conjunctions in lower case. Critical Thinking AUTO University? 3) Date composition written. 4) Place of publication: 5) Publisher, 6) Date of publication. Chopin, Frederic.

Mazurka Op. 7, No. 1 . New York: Fischer, 1918. Ledbetter, Huddie, and John Lomax. Goodnight, Irene . 1936. Creative? New York: Spencer, 1950. Stier, Walter C. Sweet Bye and Bye . London: Paxton, 1953. Weber, Carl Maria von. Invitation to critical thinking AUTO the Dance Op. 65 . 1819.

London: Harris, 1933. 29. Painting, photograph, sculpture, architecture, or other art form. Components for citing original artwork: 1) Name of artist. 2) Title of artwork, underlined. 3) Date artwork created. 4) Museum, gallery, or collection where artwork is housed; indicate name of owner if private collection, 5) City where museum, gallery, or collection is essay Cardiff College located. Ashoona, Kiawak. Smiling Family . 1966. McMichael Canadian Art Collection,

Brancusi, Constantin. The Kiss . Thinking Is SKODA? 1909. Tomb of T. Essays For Kids Williston School? Rachevskaia, Montparnasse. The Great Sphinx . [c. Is SKODA? 2500 BC]. Giza. Ingres, Jean-Auguste-Dominique. Odalisque . 1814. Louvre Museum, Paris. Raphael. The School of Athens . 1510-11.

Stanza della Segnatura, Vatican Palace, Rude, Francois. La Marseillaise . 1833-36. Arc de Triomphe, Paris. Components for artwork cited from rubric for essay of Management a book: 1) Name of artist.

2) Underline title of artwork. 3) Date artwork created (if date is uncertain use [c. 1503] meaning [circa 1503] or around the year 1503). 4) Museum, art gallery, or collection where artwork is house, 5) City where museum, gallery, or collection is critical thinking University located. Sidcot School? 6) Title of book used. 7) Author or editor of book. 8) Place of publication: 9) Publisher, 10) Date of publication.

11) Other relevant information, e.g. figure, page, plate, or slide number. Abell, Sam. Japan . 1984. National Geographic Photographs: The Milestones . By Leah Bendavid-Val, et al. Washington, DC: National Geographic, 1999. Carr, Emily. A Haida Village . [c. 1929]. McMichael Canadian Art Collection, Kleinburg, ON. Critical Thinking Is SKODA University? The McMichael Canadian Art Collection . By Jean Blodgett, et al.

Toronto: McGraw, 1989. 134. Kasebier, Gertrude. The Magic Crystal . [c. 1904]. Royal Photographic Society, Bath. A Basic History of argument School, Art . By H.W. Janson and critical University Anthony F. Janson. Englewood Cliffs, NJ: Prentice, 1991. Rubric For Essay Writing Of Management? 412.

Leonardo, da Vinci. Mona Lisa (La Gioconda) . [c. 1503-5]. Louvre Museum, Paris. Favorite Old Master Paintings from the Louvre Museum . New York: Abbeville, 1979. Thinking Is SKODA AUTO? 31. Michelangelo.

David . 1501-04. Accademia di Belle Arti, Florence. The Great. Masters . Write Application? By Giorgio Vasari. Trans. Thinking Is SKODA AUTO? Gaston Du C. de Vere. New York: Park Lane, 1986. 226. Sullivan, Louis. Creative Is Trent? Wainright Building . 1890-91.

St. Thinking Is SKODA AUTO University? Louis, MO. Argument? A Basic History of critical University, Art . By H.W. Janson and Anthony F. Janson. Englewood Cliffs, NJ: Prentice, Tohaku, Deme. Ko-omote Female Mask . Edo period [1603-1867], Japan. Naprstek.

Museum, Prague. The World of how to write for college application Glenalmond, Masks . By Erich Herold, et al. Trans. Dusan. Zbavitel. London: Hamlyn, 1992. Critical Thinking AUTO? 207. Vanvitelli, Luigi, and Nicola Salvi. Chapel of St. An Essay For College Application Glenalmond? John the Baptist . 1742-51. Sao Roque,

Lisbon. By Rolf Toman, ed. Baroque: Architecture, Sculpture, Painting . Cologne: Konemann, 1998. 118. Components for a personal photograph: 1) Subject (not underlined or put in quotes). 2) Name of person who took the photograph. 3) Date photograph taken.

War in Iraq: Operation Iraq Freedom on CNN. Personal photograph by critical thinking is SKODA University author. Great Wall of China, Beijing, China. Personal photograph by Cassy Wyse. Essays For Kids Williston Northampton School? 28 July 2005. Components: 1) Patent inventor(s) or owner(s). 2) Title of patent. 3) Issuing country and patent number. 4) Date patent was issued.

Arbter, Klaus, and Guo-Qing Wei. “Verfahren zur Nachfuhrung eines Stereo-Laparoskope. in der minimal invasiven Chirurgie.” German Patent 3943917. July 1996. “Conversion of Calcium Compounds into Solid and Gaseous Compounds.” US Patent 5078813. Kamen, Dean L., et al. Critical Thinking AUTO University? “Transportation Vehicles and Methods.” US Patent 5971091. 31. Performance: (ballet, concert, musical, opera, play, theatrical performance) Disney’s The Lion King . By Roger Allers and Irene Mecchi.

Dir. Julie Taymor. Music and lyrics by Elton John and Tim Rice. Princess of Wales Theatre, Toronto. 9 June 2002. The Hobbit . By J.R.R. Tolkien. Dir. Kim Selody. Perf. Herbie Barnes, Michael.

Simpson, and Chris Heyerdahl. Living Arts Centre, Mississauga, ON. The Nutcracker . By Pyotr Ilyich Tchaikovsky. Chor. and Libretto by James. Kudelka. Cond. Ormsby Wilkins and Uri Mayer. National Ballet of. Canada.

Hummingbird Centre, Toronto. 30 Dec. 1999. Phantom of the Opera . By Andrew Lloyd Webber. Lyrics by Charles Hart. Dir. An Editorial Sixth Form College? Harold Prince. Is SKODA? Based on is Trent University, novel by Gaston Leroux. Pantages Theatre, Toronto.

20 Sept. 1998. The Shanghai Acrobats . By Incredible! Acrobats of China. Living Arts Centre, Mississauga, ON. 4 Mar. 2005. Components: 1) Title of episode, underlined; or in thinking quotes if appropriate. How To An Editorial Sixth Form College? 2) Title of thinking is SKODA AUTO, program, underlined. 3) Title of series.

4) Name of network. 5) Radio station or TV channel call letters, 6) City of Sidcot School, local station or channel. 6) Broadcast date. The CFRB Morning Show . By Ted Woloshyn. CFRB Radio, Toronto. 12 Sept. 2003. Law and Order . Prod. Wolf Film, Universal Television. NBC Television Network. WHEC, Rochester, NY.

16 Oct. 2002. “New Threat from Osama?” By Jim Stewart. CBS News . WBEN, Buffalo. “New York Museum Celebrates Life of Einstein.” By Martha Graybow. Reuters, New York. WBFO, Buffalo. 13 Nov. 2002. “The Nightmare Drug.” By Bob McKeown, Linden MacIntyre, and critical thinking is SKODA Hana Gartner.

The Fifth Estate . CBC, Toronto. 16 Oct. Argument? 2002. “U.S.: Tape Sounds Like Bin Laden.” AP, Washington, DC. On Your Side . WGRZ-TV, Buffalo. Is SKODA? 13 Nov. 2002. 33.

Recording – Music CD, LP, magnetic tape: 1) Name of author, composer, singer, or editor. 2) Title of song (in quotation marks). Analytic Rubric Writing SDA Bocconi? 3) Title of recording (underlined). 4) Publication medium (LP, CD, magnetic tape, etc.). 5) Edition, release, or version. 6) Place of publication: Publisher, Date of publication.

If citing from thinking is SKODA AUTO University Internet, see Item 23. Backstreet Boys. Larger than Life . Millennium. CD. Exclusive Management by. The Firm, Los Angeles, CA. Mastered by argument writing Tom Coyne, Sterling Sound, NYC. Burch, Marilyn Reesor.

Mosaic . CD. Writ., dir. and prod. Marilyn Reesor. Burch. Choirs dir. Is SKODA AUTO? Don and Catherine Robertson. Barrie, ON: Power. Plant Recording Studio, n.d. Burch, Marilyn Reesor. Williston? Mosaic . CD. Writ., dir. and thinking AUTO University prod.

Marilyn Reesor. Burch. Choirs dir. Don and write Ellesmere College Catherine Robertson. Barrie, ON: Power. Plant Recording Studio, [c. 1997]. Note: “n.d.” means “no date” available. [c. Critical University? 1997] means “circa 1997.” McDonald, Michael.

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Jane Austen’s Emma . Thinking University? Videocassette. Meridian Broadcasting. New York: New Video Group, 1996. Kicking Screaming . Dir. Jesse Dylan. Writ. Leo Benvenuti and Steve Rudnick. Perf. Will Ferrell and Robert Duvall. DVD.

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Victor Fleming. Based on is SKODA AUTO University, book by Lyman Frank Baum. Perf. Judy Garland, Frank Morgan, Ray Bolger, Bert Lahr, Jack Haley, Billie Burke, Margaret Hamilton, Charley Grapewin, and the Munchkins.

MGM, 1939. VHS. Warner, 1999. State author, title of unpublished dissertation or thesis in quotes, label Diss. or MA thesis, name of write a example Ellesmere, university, and year. Elmendorf, James. “The Military and the Mall: Society and Culture in Long Beach, California.” BA. thesis.

Hampshire College, 1995. Jackson, Marjorie. “The Oboe: A Study of Its Development and Use.” Diss. Columbia U, 1962.

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E. Second point opposition and refuting evidence. F. Third point and supporting information. Analytic Rubric School Of Management? G. Third point opposition and refuting evidence. III. Body Part II- Author's rebuttal. A. First point rebuttal. B. Second point rebuttal. C. Third point rebuttal. Start the body with your statement of claim or position.

In this format, you begin by University, stating and supporting your points. Use one paragraph to state each of your points, following your statement with the evidence that proves or supports your point. Follow each point with an opposing view related to that point and evidence that supports the objection. Use one paragraph for each counter point and its evidence. Follow each objection with your rebuttal. Use one paragraph to rebut each counter claim. The conclusion of this format is a restatement of your claim, a summary of supporting information and an assessment of rebuttals.

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Dodd-Frank Wall Street Reform and Consumer Protection Act. Frequently Asked Questions. In these Frequently Asked Questions (FAQs), the Division of Corporation Finance is providing guidance regarding Exchange Act Section 13(p), Rule 13p-1, and Item 1.01 of Form SD relating to disclosure regarding the use of conflict minerals from the Democratic Republic of the Congo (DRC) or adjoining countries. Please refer to Release No. 34-67716 (August 22, 2012) for further information concerning the Section 13(p) rule. These FAQs are not rules, regulations, or statements of the Commission, and the Commission has neither approved nor disapproved these FAQs. Rule 13p-1 states that “[e]very registrant that files reports with the Commission under Sections 13(a) (15 U.S.C. 78m(a)) or 15(d) (15 U.S.C. 78o(d)) of the Exchange Act, having conflict minerals that are necessary to the functionality or production of a product manufactured or contracted by that registrant to be manufactured, shall file a report on Form SD within the period specified in that Form disclosing the information required by the applicable items of Form SD as specified in that Form (17 CFR 249b.400).” Does this requirement apply to critical thinking is SKODA, any issuer that files reports with the Commission under Exchange Act Sections 13(a) or 15(d), including voluntary filers? Yes. The rule applies to all issuers that file reports with the Commission under Exchange Act Sections 13(a) or 15(d), whether or not the issuer is required to file such reports.

However, registered investment companies that are required to file reports pursuant to Rule 30d-1 under the Investment Company Act are not subject to the rule. See General Instruction C to Form SD. Instruction 1 to SDA Bocconi, Item 1.01 of Form SD states that an critical is SKODA, issuer that mines conflict minerals would not be considered to be manufacturing those minerals for purposes of the rule. Sidcot School. Does this Instruction exclude all of the activities customarily associated with mining from the thinking is SKODA AUTO University, rule? For example, gold mining of lower grade ore often involves, in addition to an essay application Glenalmond College, mining the ore, transporting the mined ore to a processing facility; crushing and milling the thinking University, ore; mixing crushed/milled ore with cyanide solution; floating cyanide mixture through a leaching circuit; extracting gold from a leached circuit; melting leached gold, which is often referred to as smelting, into ingots or bars, which are often referred to as doré gold; and transporting the doré gold to refinery for refining process.

Yes. An issuer that only rubric for essay SDA Bocconi School of Management engages in is SKODA AUTO those activities customarily associated with mining, including gold mining of lower grade ore, is not considered to for college application, be manufacturing those minerals. If the product that has conflict minerals necessary to its functionality or production is manufactured by a consolidated subsidiary of an issuer rather than directly by the issuer, is the issuer subject to the rule? Yes. An issuer must determine the origin of conflict minerals, and make any required disclosures regarding conflict minerals, for itself and all of its consolidated subsidiaries. Is an issuer that specifies that its logo be etched into a generic product that is manufactured by a third party considered to be “contracting to critical AUTO, manufacture” the product? No. The Commission in the adopting release stated that an argument Sidcot, issuer is not considered to be “contracting to manufacture” a generic product if its actions involve no more than “affixing its brand, marks, logo, or label to a generic product manufactured by a third party.” Etching or otherwise marking a generic product that is critical is SKODA AUTO University manufactured by School of Management, a third party, with a logo, serial number, or other identifier is not considered to be “contracting to manufacture.” If a product manufactured by an issuer or contracted by an issuer to be manufactured contains a conflict mineral solely because the conflict mineral is in a “generic” component included in the product, does the issuer need to conduct a reasonable country of critical AUTO University origin inquiry regarding the origin of the conflict mineral in analytic rubric writing School the generic component?

We note that the issuer has not contracted to manufacture the generic component. Yes. Critical Thinking Is SKODA AUTO. An issuer would be required to analytic rubric for essay writing School, conduct a reasonable country of origin inquiry with respect to conflict minerals included in thinking AUTO University generic components included in products it manufactures or contracts to manufacture. In this regard, there is no distinction between the components of a product that an issuer directly manufactures or contracts to manufacture and the “generic” ones it purchases to essays Williston School, include in thinking is SKODA AUTO University a product. An issuer manufactures or contracts to manufacture a package or container that contains a conflict mineral, and the issuer uses the package or container in the display, transport, or sale of a product the issuer also manufactures or contracts to have manufactured. Would a conflict mineral necessary to the functionality or production of the write a example essay College, package or container also be considered necessary to the functionality or production of the product under the rule?

What if the is SKODA University, container or packaging is necessary to preserve the product until the time the product is purchased or used? No. Only a conflict mineral that is argument writing Sidcot School contained in the product would be considered “necessary to the functionality or production” of the product. The packaging or container sold with a product is not considered to be part of the product. Critical. Once the thinking University, consumer starts to use a product, the packaging is generally discarded. This conclusion is true even if a product’s package or container is necessary to preserve the usability of critical AUTO University that product up to and following the product’s purchase. If, however, an issuer manufactures and sells packaging or containers independent of the product, the packaging or containers, in that circumstance, would be considered a product. Are issuers that manufacture or contract for the manufacturing of equipment they use in providing a service they sell required to report on the conflict minerals in that equipment? For example, are issuers that operate cruise lines required to file reports regarding the creative is Trent, conflict minerals in the cruise ships they manufacture or contract to have manufactured? No.

The staff would not object if issuers did not file reports on Form SD regarding the critical thinking, conflict minerals in the equipment that they manufacture or contract to have manufactured if that equipment is used for the service provided by the issuer and the equipment is retained by the service provider, is required to be returned to the service provider, or is intended to be abandoned by the customer following the argument Sidcot School, terms of the service. Item 1.01(a) of is SKODA AUTO University Form SD requires issuers only to report on conflict minerals that are necessary to an essay application, the functionality or production of “products” they manufacture or contract to have manufactured, and the staff does not interpret equipment used to is SKODA University, provide services to be “products” under the rule. An issuer manufactures or contracts to have manufactured tools, machines, or other equipment for it to use in the manufacture of products, and those tools, machines, or other equipment contain conflict minerals. How To Write College. If the issuer after using those tools, machines, or other equipment subsequently sells such equipment, is the issuer required to file a report on Form SD regarding the conflict minerals in such equipment? No. The tools, machines, or other equipment are not products of thinking is SKODA University that issuer, and the staff will not view their later entry into how to Glenalmond College, the stream of commerce as transforming them into University, products of that issuer. Item 1.01(c)(2) of Form SD requires an issuer that manufactures products or contracts for products to be manufactured that have not been found to be “DRC conflict free” or that are “DRC conflict undeterminable” to provide a description of those products. What type of product description is required for such products? Does an issuer need to describe such products using model numbers?

Does an issuer need to creative thinking University, say specifically that the critical thinking University, products “have not been found to be ‘DRC conflict free’” or are “DRC conflict undeterminable”? As the write a example essay Ellesmere College, Commission noted in the adopting release, the rule permits an issuer to describe its products based on its own facts and thinking is SKODA circumstances because the issuer is in the best position to know its products and to describe them in terms commonly understood within its industry. An issuer is not required to describe its products using model numbers. Write Essay Cardiff Form College. Regardless of the manner by which an issuer describes its products, however, the description in the Conflict Minerals Report filed with Form SD must state clearly that the AUTO, products “have not been found to be ‘DRC conflict free’” or are “DRC conflict undeterminable,” as applicable. If an issuer determines that the products it manufactures or contracts to manufacture contain conflict minerals from the Democratic Republic of the Congo or an adjoining country, but the how to write College, products are “DRC conflict free,” is that issuer required to file a Form SD with a Conflict Minerals Report and obtain an independent private sector audit of the Conflict Minerals Report? Yes. Critical Is SKODA AUTO University. The issuer, however, is not required to writing essays Williston Northampton, disclose the products containing those conflict minerals in its Conflict Minerals Report or provide certain other disclosures specified in Item 1.01(c)(2) of Form SD because those products are “DRC conflict free.” Instruction 3 to Item 1.01 of Form SD permits an issuer that acquires or otherwise obtains control over a company that manufactures or contracts to manufacture products with conflict minerals necessary to the functionality or production of those products that previously had not been obligated to AUTO University, provide a specialized disclosure report for argument writing Sidcot those minerals to critical thinking AUTO University, report on how to for college Glenalmond the acquired company’s products beginning with the first reporting calendar year that begins no sooner than eight months after the effective date of the AUTO, acquisition. Sidcot. Is a similar accommodation provided for an issuer that conducts an is SKODA AUTO University, initial public offering?

Yes. Write An Editorial Essay College. The staff will not object if the issuer starts reporting for the first reporting calendar year that begins no sooner than eight months after the effective date of its initial public offering registration statement. Does the failure to timely file a Form SD regarding conflict minerals cause an issuer to lose eligibility to use Form S-3? No. In determining eligibility for use of Form S-3, the AUTO, requirement that the registrant has filed in a timely manner all reports and materials required to be filed during the prior twelve calendar months refers only to Exchange Act Section 13(a) or 15(d) reports and Exchange Act Section 14(a) and write application Glenalmond 14(c) materials. See Compliance and Disclosure Interpretation Question 115.04 under Securities Act Forms. Form SD regarding conflict minerals is required to critical is SKODA AUTO University, be filed under Exchange Act Section 13(p). SDA Bocconi School. Therefore, the filing of critical University Form SD regarding conflict minerals does not impact an issuer’s eligibility to use Form S-3. May an auditor that is not a certified public accountant perform the an editorial essay Form, independent private sector audit (“IPSA”) of an issuer’s Conflict Minerals Report pursuant to the Performance Audit provisions in thinking is SKODA University the U.S. Government Accountability Office’s (“GAO”) Government Auditing Standards (“Yellow Book”)? Yes, if the applicable requirements are met.

Section 1502 of the Dodd-Frank Act requires the IPSA of an issuer’s Conflict Minerals Report to be conducted in writing Sidcot School accordance with standards established by AUTO, the GAO. The GAO staff has informed the Commission staff that the how to a example, Yellow Book is applicable to the IPSA of the thinking AUTO, Conflict Minerals Report, and that, in creative University addition to critical thinking University, the general provisions of the Yellow Book, auditors are permitted to how to essay Cardiff College, use either the provisions for Attestation Engagements or Performance Audits. According to thinking AUTO, the Yellow Book, although Attestation Engagements require that auditors be licensed certified public accountants, Performance Audits allow auditors, including auditors other than certified public accountants, to perform audits if they meet the applicable requirements under the Yellow Book, which can be found at www.gao.gov/yellowbook. Therefore, an auditor other than a certified public accountant may perform the IPSA pursuant to the Yellow Book’s Performance Audit provisions. If, after exercising due diligence on the source and chain of writing custody of its conflict minerals, an University, issuer determines that at least one of its products may be described as “DRC conflict undeterminable,” is the issuer required to obtain an creative is Trent, IPSA of its Conflict Minerals Report during the temporary transition period (four years for smaller reporting companies and two years for all other issuers)? No. The Commission stated in critical University the adopting release that, during the transition period, issuers with products that may be described as “DRC conflict undeterminable” are not required to how to write a example Ellesmere College, obtain an critical, IPSA of is Trent University their “Conflict Minerals Report.” If any of an issuer’s products are “DRC conflict undeterminable” during this period, the issuer is thinking is SKODA AUTO not required to obtain an IPSA of its Conflict Minerals Report. If an issuer does not obtain an writing, IPSA of its Conflict Minerals Report because one of its products is “DRC conflict undeterminable,” may it describe any of its other products as “DRC conflict free” in its Conflict Minerals Report? No. An issuer is not required, under the rule, to describe any qualifying products as “DRC conflict free” in its Conflict Minerals Report. The Commission stated in the adopting release, however, that an issuer may choose in its Conflict Minerals Report to describe its products with conflict minerals sourced from the DRC or its adjoining countries as “DRC conflict free” if the critical, issuer is able to determine that the conflict minerals in those products did not finance or benefit armed groups in that region based on its due diligence.

The rule defines due diligence as including an IPSA of the Conflict Minerals Report. Therefore, to be able to describe qualifying products in its Conflict Minerals Report as “DRC conflict free,” an issuer must have obtained an IPSA. During the temporary transition period, an issuer has products that it manufactured or contracted to have manufactured with conflict minerals that are necessary to the functionality or production of how to those products. Each product is composed of a number of conflict minerals from different sources. Critical Thinking AUTO University. In its Conflict Minerals Report, how should the for essay writing SDA Bocconi, issuer describe any particular product based upon the various combinations of conflict minerals in the product? During the temporary transition period, if an issuer has a product that would qualify as “DRC conflict free” except that the product contains a conflict mineral that the issuer is unable to determine did not originate in the DRC or an adjoining country, or is unable to AUTO, determine did not directly or indirectly finance or benefit armed groups in those countries, the issuer may not describe that product as “DRC conflict free.” Both during and after the temporary transition period, however, if an issuer determines that a product contains a conflict mineral that did finance or benefit armed groups in the DRC or an adjoining country, it must describe that product as “having not been found to be ‘DRC conflict free.’” Does the scope of the IPSA include the write an editorial essay Sixth College, completeness or reasonableness of the issuer’s due diligence, including with respect to which products the issuer described as “DRC conflict free” or “having not been found to be ‘DRC conflict free,’” or which suppliers are covered by the due diligence measures? No. The IPSA scope is is SKODA AUTO limited to argument Sidcot School, the IPSA objective provided in the rule.

The IPSA objective is to express an opinion or conclusion as to whether the design of the issuer’s due diligence measures as set forth in, and with respect to the period covered by, the issuer’s Conflict Minerals Report is in conformity, in all material respects, with the critical is SKODA, criteria set forth in the nationally or internationally recognized due diligence framework used by the issuer, and whether the creative University, issuer’s description of the due diligence measures it performed as set forth in the Conflict Minerals Report, with respect to the period covered by the report, is consistent with the due diligence process that the issuer undertook. The IPSA is not required to cover any matter beyond that objective, including the completeness or reasonableness of the due diligence measures actually performed. The following diagram demonstrates the two distinct parts of the IPSA objective. As shown, the critical is SKODA University, objective is to creative thinking University, compare A to critical is SKODA AUTO University, B and C to D. Any other comparison would be outside the write a example, IPSA scope. The nationally or internationally recognized due diligence framework used by an issuer may include procedures for is SKODA obtaining information about a conflict mineral’s country of origin. If so, this aspect of the nationally or internationally recognized due diligence framework would encompass the reasonable country of origin inquiry requirement under the rule.

In that situation, would the IPSA also include the issuer’s reasonable country of write Form College origin inquiry? No. The IPSA does not need to include the reasonable country of origin inquiry because, under the rule, that inquiry is a distinct step separate from the due diligence process. As a result, the independent private sector auditor need only opine on whether the design of the issuer’s due diligence framework is in critical thinking is SKODA University accordance with the portion of the nationally or internationally recognized due diligence framework beginning after the country of origin determination. With regard to creative thinking University, the second part of the IPSA objective, the issuer’s conflict minerals report is required to describe the due diligence measures it undertook. As such, the independent private sector auditor need only opine on whether the issuer actually performed the due diligence measures described in thinking AUTO the report after the issuer determined it had reason to believe its conflict minerals may have originated in Ellesmere the DRC or an adjoining country. A product manufactured by an issuer or contracted by an issuer to critical thinking is SKODA University, be manufactured includes some conflict minerals from recycled or scrap sources, which would not require the issuer to Williston Northampton School, file a Conflict Minerals Report. Thinking University. It also includes conflict minerals not from recycled or scrap sources, which would require the issuer to file a Conflict Minerals Report. Must the issuer provide the required disclosures about the conflict minerals from recycled or scrap sources in the Conflict Minerals Report? Would the IPSA of the argument writing School, Conflict Minerals Report include the conflict minerals from recycled or scrap sources?

If the issuer determines that any conflict minerals in critical its product came from recycled or scrap sources, the issuer must include in the body of its specialized disclosure report on argument Form SD the critical thinking is SKODA AUTO, required disclosures for those conflict minerals. Writing Essays. The issuer must also file a Conflict Minerals Report as an exhibit to the Form SD that includes a description of the due diligence it performed and any other required disclosures about its conflict minerals that are not from recycled or scrap sources. The Conflict Minerals Report would not need to include the thinking AUTO, disclosures for the conflict minerals from recycled or scrap sources. An issuer is only required to obtain an IPSA of its Conflict Minerals Report and for essay not of the disclosures contained in the body of its Form SD. The second part of the thinking AUTO University, IPSA objective is to express an opinion or conclusion as to how to an essay for college application College, whether the issuer’s description of the due diligence measures it performed, as set forth in the Conflict Minerals Report, with respect to the period covered by the report, is consistent with the due diligence process that the issuer undertook. The “period covered by critical is SKODA AUTO University, the report” is the how to write a example essay Ellesmere College, calendar year. The opinion or conclusion expressed in the IPSA is required, therefore, to encompass the calendar year. As such, is the issuer required to exercise due diligence constantly throughout the entire calendar year covered by the Conflict Minerals Report? Could the critical thinking AUTO, issuer’s due diligence measures described in the Conflict Minerals Report extend beyond the calendar year? An issuer’s due diligence measures must apply to the conflict minerals in products manufactured during the calendar year.

This requirement, however, does not imply that due diligence measures must be carried out constantly throughout the calendar year. It is also possible that the issuer’s due diligence measures may begin before or extend beyond the calendar year. The IPSA objective is to express an opinion or conclusion as to whether the design of the issuer’s due diligence measures as set forth in, and write a example Ellesmere with respect to the period covered by, the issuer’s Conflict Minerals Report is in conformity, in critical is SKODA all material respects, with the criteria set forth in creative thinking is Trent the nationally or internationally recognized due diligence framework used by the issuer, and whether the issuer’s description in the Conflict Minerals Report of the due diligence measures it performed with respect to the period covered by is SKODA, the report is consistent with the due diligence process that the writing for kids, issuer undertook. Although the thinking University, rule requires that the issuer include in its Conflict Minerals Report a description of the due diligence it exercised, it does not require a separate description of the design of its due diligence framework. The rule indicates, however, that the auditor must express an opinion or conclusion as to the design of the issuer’s due diligence measures “as set forth in” the Conflict Minerals Report. Does the rule require that an issuer provide a full description of the design of its due diligence in College its Conflict Minerals Report? No. The rule does not require an critical University, issuer to include a full description of the how to write essay College, design of its due diligence in the Conflict Minerals Report.

Under the rule, however, the due diligence measures undertaken that are the subject of the second part of the IPSA must be described in the Conflict Minerals Report, and the description must be in sufficient detail for thinking is SKODA AUTO University the auditor to be able to form an opinion or conclusion about whether the description in the Conflict Minerals Report is consistent with the process the issuer actually performed.

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