Practical report and essay Example | Topics and Well Written Essays - 1500 words

Commonsense report and - Essay Example This forestalls obstruction of the proteins during investigation. Likewise, metaphosphoric corrosive offers dependability to ascorbic corrosive by forestalling its deterioration in acidic arrangement. DCP arrangement being flimsy is put away in dim jug at 4Â ºC. DCP titrant must be normalized utilizing known centralization of nutrient C. This aides in exact assurance of the convergence of nutrient C in an obscure arrangement. Reagents and tests: 2,6-dichlorophenolindophenol (DCP), 2-metaphosphoric corrosive, frigid acidic corrosive, standard ascorbic corrosive, newly crushed squeezed orange, Tropicana unadulterated premium and Growers direct natural Precisely weighed 800 mg of DCP is broken down in 500ml of recently bubbled and cooled refined water in a 1000 ml volumetric cup. At that point the volume is made up to 1000 ml with refined water. (The arrangement can most recent 7 days in ice chest, in a dull container). Precisely gauged 15 g of Metaphosphoric corrosive (HPO) was broken up in 40 ml of chilly acidic corrosive and 200 ml water. At that point the volume was made to 500ml. The resultant arrangement was separated. (MPA keeps going 7 days in cooler). Precisely weighed 200 mg of L-ascorbic corrosive was broken up in 10 ml MPA arrangement, and afterward volume was made to 100 ml with refined water (made up in MPA/frigid acidic arrangement). 10 ml of resultant arrangement was weakened to 100 ml with refined water. (20 mg of ascorbic corrosive per 100 ml for example 0.2mg/ml). 3. At that point the arrangement in the cup was titrated with DCP arrangement from burette gradually with consistent blending until swoon pink shading showed up and continued. At that point burette perusing was noted. 3. At that point the arrangement in the flagon was titrated with DCP arrangement from burette gradually with consistent blending until black out pink shading showed up and persevered. At that point, burette perusing was recorded. Conversation: Most explanatory strategies abuse ascorbic acid’s simplicity of oxidation for its estimation. It was seen that the ascorbic corrosive substance of newly crushed

Is Psychological Debriefing Harmful to Trauma Survivors

Question: Expound on theKey Auditing Concepts for Professional Skepticism. Answer: Examiners while playing out a review commitment, are required to practice certain methodologies, for example, proficient judgment and expert suspicion in their work since review is led to empower the reviewer to communicate a conclusion about the valid and reasonable perspective on the fiscal reports of a substance. Proficient distrust requires the inspectors to stay caution to anything surprising demonstrating the chance of material misquotes in the fiscal summaries of the organization, which they run over during the review procedure. The way to deal with keep a scrutinizing mind all through the review procedure is important to basically evaluate the review confirmations which helps them in reaching a determination dependent on which review assessment is shaped. In spite of the fact that it isn't the legal obligation of evaluator to recognize the cheats and blunders in the fiscal reports yet they should follow the idea of expert distrust on the off chance that they discover any data that throws question about the dependability of fundamental archives and the request reactions of the significant gatherings. Regardless of whether there are opposing confirmations on a specific review matter the evaluator must apply proficient doubt to decide the validity of the review confirmations. There are 3 primary components of expert doubt which cooperate at whatever point evaluator experiences the irregular circumstances (Hurtt et al., 2013). These are characteristics outlook and the activity. Initial one is the Attributes incorporates the inspectors information and abilities. Second component is Mind-set incorporates the evaluators social methodology towards the review for example the examiner can't begin his work of review with dubious structure of brain about the entitys the board. Along these lines, the inspectors ought not be affected by the confirmations that are less powerful commonly. Activities is the third component which includes gathering and basically inspecting the review confirmations to survey the validity of the entitys books of records. With the end goal of basic evaluation examiners should the adequate and proper review confirmations. While seeking after the methodology of expert wariness reviewers must broaden the review techniques at whatever point th ey discover anything outlandish. Besides, evaluator is additionally required to survey the suitability of going concern supposition received by the organization and if during the review commitment he distinguishes certain markers which influences the sensibility of going concern presumption he should degree his review procedures.(Quadackers, Groot Wright, 2014). Examiners are the outside gatherings named by an element to lead review in order to raise the degree of certainty of the financial specialists and different partners of the organization. In this way, to guarantee their autonomy reviewers are required to apply proficient suspicion in the review arranging and keeping in mind that playing out the review systems. Income Management It is where the business directors controls the monetary reports of the element so as to misdirect the partners about the companys money related position in order to eventually accomplish the financial advantages. As the estimation of firm is affected by the degree of profit revealed by it, the administrators will in general control the income with the intention of accomplishing the financial motivating forces (Cohen Zarowin, 2010). It is in this way hard to decide if these acts of income the board are worthy or they structure some portion of misrepresentation done by the administration to delude the financial specialists. Monetary reports are considered as the best method of correspondence of data between the organization and the partners about the money related execution of the organization. The basic nature and convenience of money related reports requires the need of review of fiscal summaries by an autonomous gathering (evaluators) to build the respectability of budget reports a ccording to the investors. Along these lines, the reviewers are required to keep up the most noteworthy level of freedom while leading a review and simultaneously inspectors are additionally required to apply proficient distrust and expert judgment during the whole review process. The activities of profit the executives can either be to show higher salary or for demonstrating the lower pay in the budget summaries of the organization (Badertscher, 2011). For instance, the administrative compensation arrangement of an organization requires the supervisors to produce a specific degree of profit to acquire motivating forces and rewards and so as to pick up the impetuses the directors draw in themselves in the income the board works out. The organization might be enduring misfortunes which is influencing the sensibility of its going concern presumption at that point to raise assets from money related establishments the administration may expand the income in the reports as going concern supposition that depends on companys reasonability to proceed with business later on. Likewise, to pick up the administrative appropriations and helps the executives receives the act of profit control (Gunny, 2010). Optional Accruals: Collections are one of the two parts of absolute income of the organization. The other segment is the immediate incomes from the activities of a substance. The all out accumulations are the evaluations and decisions made by the administration to reflect better monetary execution through improved profit bookkeeping. Collections can be either optional accumulations or non-optional gatherings (Linck, Netter Shu, 2013). Optional collections is the part that the administrators can choose all alone, inside the bookkeeping guidelines adaptability, to alter the incomes of the organization (Badertscher, Collins Lys, 2012). Optional gatherings offers the business supervisors with the adaptability to control the companys income in order to impact the partners. Because of the association of broad administrative judgment this part is more emotional than different segments of income. The review of the substances with more optional collections is troublesome than the review of elements with lesser measure of optional accumulations (Kent, Routledge Stewart, 2010). This sort of collections on occasion holds two components that are, the aggravation brought about by the deceptive and forceful revealing done by the supervisors for their own advantages and the data component which empowers the administrators to share their inside data. Since the profoundly talented reviewers have more noteworthy experience and information to isolate the data component from clamor, they are fit for improving the instructive nature of optional gathering by confining the exploitative and preposterous announcing practice. Rundown of References: Badertscher, B.A., 2011. Overvaluation and the decision of elective income the board mechanisms.The Accounting Review,86(5), pp.1491-1518. Badertscher, B.A., Collins, D.W. also, Lys, T.Z., 2012. Optional bookkeeping decisions and the prescient capacity of collections concerning future money flows.Journal of Accounting and Economics,53(1), pp.330-352. Cohen, D.A. also, Zarowin, P., 2010. Collection based and genuine profit the executives exercises around prepared value offerings.Journal of bookkeeping and Economics,50(1), pp.2-19. Gunny, K.A., 2010. The connection between income the executives utilizing genuine exercises control and future execution: Evidence from meeting profit benchmarks.Contemporary Accounting Research,27(3), pp.855-888. Hurtt, R.K., Brown-Liburd, H., Earley, C.E. furthermore, Krishnamoorthy, G., 2013. Research on examiner proficient distrust: Literature union and open doors for future research.Auditing: A Journal of Practice Theory,32(sp1), pp.45-97. Kent, P., Routledge, J. furthermore, Stewart, J., 2010. Inborn and optional accumulations quality and corporate governance.Accounting Finance,50(1), pp.171-195. Linck, J.S., Netter, J. furthermore, Shu, T., 2013. Would managers be able to utilize optional accumulations to ease monetary requirements? Proof from optional accumulations preceding investment.The Accounting Review,88(6), pp.2117-2143. Quadackers, L., Groot, T. furthermore, Wright, A., 2014. Evaluators proficient suspicion: Neutrality versus possible doubt.Contemporary Accounting Research,31(3), pp.639-657. Compassionately utilize the references on the off chance that any follow up is required on any of the above clarified points. Yours Sincerely, Understudies Name

Is a Fear of the Number 8 Common

Is a Fear of the Number 8 Common Phobias Types Print Fear of the Number 8 or Octophobia Turned on its side, the number 8 means infinity By Lisa Fritscher Lisa Fritscher is a freelance writer and editor with a deep interest in phobias and other mental health topics. Learn about our editorial policy Lisa Fritscher Updated on February 06, 2020 Anthony Kushner / EyeEm / Getty Images More in Phobias Types Causes Symptoms and Diagnosis Treatment Octophobia is the fear of the number 8. If youre afraid of more than one number you have arithmophobia. In the United States, octophobia is not that common because the number eight is not a ubiquitous symbol of bad luck, the devil or other superstitions. Americans are more likely to have a phobia of the numbers 13 (triskaidekaphobia) and 666 (hexakosioihexekontahexaphobia) because of their negative connotations. In other countries, and in minority religions here in the US, the number eight can be a significant number, making those folks more likely to develop a phobia of it. Numerologists also ascribe meaning to the number eight. The Significance of the Number 8 in Other Cultures In order to understand octophobia, it is necessary to learn about the various meanings ascribed to the number. The number eight is a holy number in many cultures, which carries a great deal of power. Many cultures and religions recognize the number eight is significant because it represents: The major festivals of the Wiccan yearThe number of days in the Jewish HanukkahThe Angels carrying the Holy Throne of Allah in IslamThe Guardians of the Directions in HinduismThe Immortals of Chinese loreAn affiliation with wealth and prosperity Should I See a Therapist? If your fear of the number eight interferes with your personal relationships, your job or your ability to perform essential daily tasks, such as buying groceries and paying bills on time, mental health experts recommend seeking treatment. This is the general standard for most cases of a specific phobia or simple phobia. Number phobias, such as octophobia, can fall into the aforementioned category. As it is nearly impossible to avoid specific numbers, such as the number eight, on a daily basis (consider street signs, addresses, a trip to the grocery store, going to a baseball game...). Therapy for a specific phobia, such as octophobia, usually consists of cognitive behavioral therapy techniques, such as desensitization.

How Economists Define and Measure Treatment Effects

The term treatment effect  is defined as the average causal effect of a variable on an outcome variable that is of scientific or economic interest. The term first gained traction in the field of medical research where is originated. Since its inception, the term has broadened and has begun to be used more generally as in economic research. Treatment Effects in Economic Research Perhaps one of the most famous examples of treatment effect research in economics is that of a training program or advanced education. At the lowest level, economists have been interested in comparing the earnings or wages of two primary groups: one who participated in the training program and one who did not. An empirical study of treatment effects generally begins with these types of straightforward comparisons. But in practice, such comparisons have the great potential to lead researchers to misleading  conclusions of causal effects, which brings us to the primary problem in treatment effects research. Classic Treatment Effects Problems and Selection Bias In the language of scientific experimentation, a treatment is something done to a person that might have an effect. In the absence of randomized, controlled experiments, discerning the effect of a treatment like a college education or a job training program on income can be clouded by the fact that the person made the choice to be treated. This is known in the scientific research community as selection bias and, it is one of the ​principle  problems in the estimation of treatment effects. The problem of selection bias essentially comes down to the chance that treated individuals may differ from non-treated individuals for reasons other than the treatment itself. As such, the outcomes such treatment would actually a combined result of the persons propensity to choose the treatment and the effects of the treatment itself. Measuring the treatments true effect while screening out the effects of selection bias is the classic treatment effects problem. How Economists Handle Selection Bias In order to measure true treatment effects, economists have certain methods available to them. A standard method is to regress the outcome on other predictors that do not vary with time as well as whether the person took the treatment or not. Using the previous edition treatment example introduced above, an economist may apply a regression of wages not only on years-of-education but also on test scores meant to measure abilities or motivation. The researcher may come to find that both years-of-education and test scores are positively correlated with subsequent wages, so when interpreting the findings the coefficient found on years of education has been partly cleansed of the factors predicting which people would have chosen to have more education. Building upon the use of regressions in treatment effects research, economists may turn to what is known as the potential outcomes framework, which was originally introduced by statisticians. Potential outcomes models use essentially the same methods as switching regression models, but potential outcomes models are not tied to a linear regression framework as are switching regressions.  A more advanced method based upon these modeling techniques is the Heckman two-step.

The Tell Tale Heart Analysis - 1295 Words

Klinger, Sabrina - Midterm Exam Explain the term ‘unreliable narrator’. How does this point of view complicate the plot in Poe’s, The Tell-Tale heart? An unreliable narrator is a narrator whose credibility has been seriously compromised whether it be in literature, film or theatre. Such as providing faulty, misleading or distorted details. The narrator in this short story is the killer. We really do not get the opportunity to really know the killer such as his name and what his motive is in killing the old man. What we do learn is he displays no guilt and he is not â€Å"mad†. He also appears to be proud of what he has done. The killer is very nonchalant in telling how he killed the old man and the reasoning behind doing so has to do with†¦show more content†¦Discuss the conflict in John Updike’s AP. Why does it not get resolved? AS discussed in the video there are a few conflicts presented. Generational conflict is one. This occurs as Lengel is an older man and the 3 gir ls are younger and what he sees as appropriate may not be the same as how the girls see it. The 2nd conflict would be conflict of ethics. We are told that Lengel is a religious man as he teaches Sunday school. This conflict could be seen as a difference of values. Lastly, the most important conflict in this story is Shame. For example, Queenie blushes when first addressed by Lengel. She then goes onto explain why they are in the store. It is when Lengel says that â€Å"we want you dressed decently† that Queenie responds with â€Å"we are decent.† It is obvious the Queenie was experiencing embarrassment over how Lengel suggested otherwise. The conflict in this story does not get resolved due to everyone having their own opinions on what is decent. Discuss the irony of the statement, When the doctors came they said she had died of heart disease-of joy that kills, in The Story of an Hour. One of the very first things we learn is Mrs. Mallard was afflicted with heart trouble. In the last sentence of this story we learn she dies of heart disease – of joys that kill. That ending makes it ironic because she did not die from heart disease but from the loss of her freedom andShow MoreRelatedThe Tell Tale Heart Analysis1071 Words   |  5 PagesName: Kabita Budhathoki Class: English 1302-63501 Professor: Derec Moore Date: 10/5/2017 The Tell - Tale Heart The Tell-Tale Heart is a short story written by Edgar Allan Poe which reflects the story of an unnamed narrator about his internal conflict and obsession. This story demonstrates the imagination power of a person and how imagination can affect an individual’s life. Here in this story, the narrator commits a murder of an old man with whom he used to live with an unclearRead MoreAnalysis Of The Tell Tale Heart1482 Words   |  6 Pages The Tell-Tale Heart An American Short Story by Edgar Allan Poe Jameka Josephs ENG 145 Prof Barbara Witucki  In â€Å"The Tell-Tale Heart†, Edgar Allan Poe illustrates how obsession can quickly turn into madness and destroy its victim and those connected to them. The narrator tries to convince us that he is in full control of his thought yet he is experiencing a condition that causes him to be over sensitive. Throughout the story we can see his obsession proving his insanity. The narrator claimsRead MoreTell Tale Heart Analysis1176 Words   |  5 Pagesespecially famous for his tales of mystery and macabre. A popular dark short story, â€Å"The Tell-Tale Heart,† and one of his first and most famous poems, â€Å"The Raven,† are no exception. â€Å"The Tell-Tale Heart† is a story of murder narrated by the culprit himself, while â€Å"The Raven† is a melancholy poem about a distraught lover and a talking raven. The reason why the two works are so well known is because of the effect of Poe’s excellent use of literary devices. Throughout â€Å"The Tell -Tale Heart† and â€Å"The Raven,†Read MoreAnalysis Of The Tell Tale Heart1075 Words   |  5 Pagesabout killing someone? Maybe it was just an irritating person at school or work that caused these thoughts. Or maybe it was the way that person talked or the way in which they carried themselves. The narrator in Edgar Allan Poe’s short story, The Tell-Tale Heart, has a problem with the old man with whom he lives. The problem is not about the old man himself, but instead the elder’s â€Å"Evil Eye† (692). After a week of spying on the old man, the narrator ends up killing him because of his eye. Why kill anotherRead MoreAnalysis Of The Tell Tale Heart1092 Words   |  5 PagesThe tale of the heart In the short story, â€Å" The Tell Tale Heart† written by Edgar Allen Poe the insane narrator tells us about the murdering he committed. Because the narrator saw the man and his cataract eye as evil, he thus killed the man. To start with, The narrator would go into his room every night at midnight to see when it is a good time to kill him. The narrator would go into his room every night at midnight to see when it is a good time to kill him. â€Å" Gradually- I made up my mind to takeRead MoreAnalysis Of The Tell Tale Heart 1110 Words   |  5 Pagesdespicable villains are marked with indifference towards their moral reprehensibility. â€Å"In the Penal Colony† and â€Å"The Tell Tale Heart† both elucidate the idea that corruption, darkness, and immorality alike are unperceivable to the one afflicted. However, while â€Å"In the Penal Colony† suggests that this blind nature is a result of dutiful honor, responsibility, and hope, â€Å"The Tell Tale H eart† alternatively submits that it is a result of the possibility of fulfillment. Distinction between bothRead MoreThe Tell Tale Heart Analysis856 Words   |  4 PagesIn the story The Tell-Tale Heart by Edgar Allen Poe, The author puts a lot of emphasis on the heart. But what can we infer about the heart? In the story Poe’s character claims to the audience that he was very nervous about the situation but was not insane. He claimed to have a ‘disease’ that made his hearing extra sensitive.   Every night the narrator suspiciously stalks this old man who has this mysterious blue eye with a film over it. The narrator soon feels entrapped by this eye and decides toRead MoreThe Tell Tale Heart Analysis778 Words   |  4 PagesAll throughout Edgar Allen Poe’s â€Å"The Tell-Tale Heart† the reader follows along as the narrator explains the eight days where he plotted against the old man. During this explanation, the readers forms an opinion on if the narrator is a calculated killer or mentally insane. It is understandable why some people might think that the narrator is a calculated killer because of the planning that the narrator mentions. However, there are more scenes where the narrator can be interpreted as being mentallyRead More The Tell-Tale Heart: An Analysis Essay908 Words   |  4 PagesThe Tell-Tale Heart: An Analysis   Ã‚  Ã‚  Ã‚  Ã‚  In Edgar Allan Poe’s short-story, â€Å"The Tell-Tale Heart,† the storyteller tries to convince the reader that he is not mad. At the very beginning of the story, he asks, ...why will you say I am mad? When the storyteller tells his story, its obvious why. He attempts to tell his story in a calm manner, but occasionally jumps into a frenzied rant. Poes story demonstrates an inner conflict; the state of madness and emotional break-down that the subconsciousRead MoreLiterary Analysis Of The Tell Tale Heart 1072 Words   |  5 PagesMason Wright Professor Ward English 1101 Oct 2nd, 2015 Literary Analysis: The Tell-Tale Heart by Edgar Allan Poe In Edgar Allan Poe’s The Tell-Tale Heart, a story is told of a man whom is not named but I willrefer to as the narrator. The narrator is often quite nervous, however the man tells that â€Å"the disease has sharpened my senses- -not destroyed- -not dulled them†. The narrator tells of an old man, whom the narrator loves, but he plans to kill the old man, for the old man has what the narrator

Build Your Future Today Free Essays

Build Your Future Today Introduction If I were to ask you, â€Å"What is the next major decision you need to make in your life, what would it be? † Perhaps you’ll be looking at your next investment proposal. Or perhaps you are thinking about how to celebrate your next wedding anniversary with your spouse. Or perhaps, you’re trying to decide whether or not you will Join our Toastmasters club today. We will write a custom essay sample on Build Your Future Today or any similar topic only for you Order Now Madam Toastmasters, my fellow Toastmasters, dignitaries, and our most honored guests, to help you decide tonight, not only will you get an overview of our Toastmasters program, you will also walk away with some of the tips and techniques I learned from more experienced Toastmasters. Speaking Off the Cuff First of all, take a look again at the agenda. You will notice how there are three parts to every Toastmasters meeting: Table Topics, Prepared Speeches, and then Evaluations. For Table Topics, the purpose is to help you think on your feet by responding too question you didn’t prepare for, within 1-2 minutes. Why? Think about Job interviews. By keeping your responses short and concise, I think you’re much more likely to establish rapport with your interviewers. I still remember how I recently had 4 Job promotion interviews. One of the questions they all asked was â€Å"tell us about software programs you are familiar with and how you used it for work. † I answered the question! I gave them a list of examples and connected them with work examples. Unfortunately, it came off like a typical laundry list. Boring, forgettable, and â€Å"toss salad†. Not surprisingly, I was O for 4 in getting my rumination. Then, in my 5th promotion interview, when I got the same question, I twisted the question. Instead of making the same mistake again, I actually asked, â€Å"What are the challenges for your unit? † Then, after listening patiently to their challenges, I was able to make everything I said relevant for their unit. For instance, I addressed how I could help them produce memos and proofread documents. Also, impromptu speaking can help improve your interpersonal communication skills. Consider your conversations with your friends and family. Are you likely to deliver 5-7 minute speeches? I hope not. As you can see, the ability to think on your feet is extremely valuable for reaching your professional and personal goals. Delivering Winning Presentations In addition to improving your impromptu speaking, you will learn how to deliver winning presentations. By working through the Competent Communication manual, you can improve many different aspects of public speaking, such as speech organization, body language, and vocal variety. Many people have difficulty coming up with material to talk about. Just pick topics you are familiar with. For example, I three chunks, each lasting from 5-7 minutes. Then, when I need to deliver the actual presentation, I feel much more confident. You can do the same. Take material you know you’ll be presenting in the real-world and practice it here at Toastmasters. Evaluations After you’re done with presentations, you need feedback to keep improving. This is where evaluations come into play. When I first started out in Toastmasters, the hardest roles were Speech Evaluator and General Evaluator. I remembered how my ere first speech evaluation was for our Distinguished Toastmaster, Ron Dowel. My hands were shaking as I brought my notes and his manual to the podium. My voice was shaking too: â€Å"Great†¦ Gestures, great†¦ Volume, great†¦ Content. † Seriously, I didn’t know how to evaluate an experienced speaker. As I gained more experience, this process became easier. Now you may be wondering, â€Å"Why does a giving effective speech evaluation matter to me? † Consider how you need to evaluate other people’s ideas every day. Perhaps you need to evaluate ideas from your colleagues. Or perhaps you need to evaluate ideas from your family and friends. How to critique their ideas without offending them? How to make your suggestions more useful and memorable? You can practice to master this invaluable skill here in Toastmasters. Conclusion As you can see, Toastmasters can help you improve your impromptu speaking, presentation skills, and evaluation skills. By investing Just $36 for every 6 months, you can change your life. Make the right decision by Joining Toastmasters today, because your future depends on it. How to cite Build Your Future Today, Papers

It Was Devastatingly Cold In The Russian Winter Of 1941, Essays

It was devastatingly cold in the Russian winter of 1941, during the peak of the German offensive against Moscow. Just as it had Napoleon's armies in the century before, the Russian winter conditions had stopped the advance on Moscow. Hitler had not planned on a winter war, and thus had not properly equipped his troop frostbite, and thousands of them died of exposure. Indeed, it was this biting winter which had provided the Russians with an opportunity to gather themselves, and prepare for one of the most heroic counter-offensives of World War II - known to the Russian people as "The Great Patriotic War." It would be wrong to attribute the German failure at this time solely to the harsh winter; the main failure was that of misjudgment and mistiming. The offensive had been launched too late in the year, at a season where the weather was due to break up. The Germans had underestimated the effects of the harsh weather and terrain on their motorized units, and had poorly rationed their resources - too much had been asked of the German troops, and strengths had been allowed to drop too low. Despite a few more victories by German forces in November and December, they would never again substantially advance into the areas surrounding Moscow. On October 28th, the German 3 Panzer group, under the command of Field-Marshal Von Kluge, had again tried to penetrate into the northern area of Kalinin, and failed. Hitler called in 9 Army to join the 3 Panzer, and moved them towards the northeast area above Moscow. Russian resistance had been uneven, but in the front of Tula and on the Nara, where new formations were arriving, it had been the most determined and tough. The Red Army had fallen back to within forty miles of Moscow, but was sustained by massive Muscovite power, a continuing flow of troops to the front line. During the months of October and November, nine new Russian armies had been trained, and were being deployed throughout the fronts. Two complete armies and parts of another three were to reach the Moscow area towards the end of November. Many of the divisions in these armies were raised from newly inducted recruits, but some were well trained and equipped and had been withdrawn from the military districts in Central Russia, and Siberia. In October and early November, a few German battalions still fighting had brought all Red Army motor vehicles (except tanks) to a stop, and the Russian Quarter-master-General Khrulev, was forced to switch his troops to horses and carts. He was criticized by both his own troops and Stalin, but was granted permission to form 76 horse transport battalions. The problems caused by the transport shortage and weather were recognized by the Soviet High Command, and fuel refills were sent to the front lines. Defenses were restored and thickened up, and Moscow awaited the second stage of the German offensive, which is described in detail in the German Offensive section of this report. By November however, German casualties had reached 145,000 troops. The German position in the South, between Tula and Voronezh was both confusing and disquieting, as on October 26, German 2 Panzer leader Guderian had suddenly been attacked by the renewed Russian forces on the east flank, and was fighting to hold his ground. The 2 Panzer had been meant to surround Moscow, but was so weak in armor, and with the addition of several infantry corps, its mobile strength was greatly decreased. As the German drive against Moscow slackened, the Soviet commander on the Moscow front, General Georgy Konstantinovich Zhukov, on December 6 inaugurated the first great counteroffensive with strokes against Bock's right in the Elets (Yelets) and Tula sectors south of Moscow and against his center in the Klin and Kalinin sectors to the northwest. Levies of Siberian troops, who were extremely effective fighters in cold weather, were used for these offensives. There followed a blow at the German left, in the Velikie Luki sector; and the counteroffensive, which was sustained throughout the winter of 1941-42, soon took the form of a triple convergence toward Smolensk. Before the end of the year Kinzel (the head of the Foreign Armies East intelligence), was to issue a rewrite of the German Army handbook on the Soviet Armed forces which contrasted the report put out that year before. The Red Army, it said, had been made into a fighting force serviceable to a degree that would not have been thought possible before the war. What was most astonishing was not its numerical strength, but rather the great stocks of available weapons, equipment,