a bill essays

a bill essays Representative introduces the following bill, which was referred to the committee on January tenth twenty thousand and one. Section One: Cigarettes are killing the uneducated youth. This bill is targeted towards the youth and protecting them against making the terrible decision to smoke. This bill will change the amount of smokers because the bill is going to make cigarettes less a part of society and make them less desired. Section Two: Every year cigarettes kill more Americans than were killed in World War 1, the Korean War, and Vietnam combined: Nearly as many as died in battle in World War 2. Each Year cigarettes kill five times more Americans than Traffic accidents. Lung cancer alone kills as many as die on the road. The cigarette industry is peddling a deadly weapon. It is dealing in peoples lives for financial gain. (Federal Drug Administration) The cigarette companies are deal ling the lives of lived ones for financial gain. The Tobacco industry doesnt just want your money it wants you life. The more death is has to announce is another way the cigarette word gets around. The cigarette company is ruthless when it comes to the lives, the more smokers, the more money. The youth replace the 1,200 people that die each day from smoking. Each day more than 3,000 young people become regular smokers- more than one million new smokers each year, 90 percent, which are going to be children. (Teen Smoking. Ayer, Eleanor H. 1999) The Federal drug Administration has proved the harmful life long effects of smoking and yet the educated youth still continue to smoke. The cigarette companies need 1,200 smokers to replace the others that die each day. The youth is they. Smoking ads are put up mostly promote smoking in people 21 and younger they portray an image that are easily involuntarily picked up by children. The ads promise glamour, sexual attraction, athletic prowess, success, in...

History of the Gatling Gun and Dr. Richard Gatling

History of the Gatling Gun and Dr. Richard Gatling In 1861, Doctor Richard Gatling patented the Gatling Gun, a six-barreled weapon capable of firing a (then) phenomenal 200 rounds per minute. The Gatling gun was a hand-driven, crank-operated, multi-barrel, machine gun. The first machine gun with reliable loading, the Gatling gun had the ability to fire sustained multiple bursts. Inventing the Gatling Gun Richard Gatling created his gun during the American Civil War, he sincerely believed that his invention would bring an end to  war by making it unthinkable to use due to the horrific carnage possible by his weapons. At the least, the Gatling guns power would reduce the number of soldiers required to remain on the battlefield. The 1862 version of the Gatling gun had reloadable steel chambers and used percussion caps. It was prone to occasional jamming. In 1867, Gatling redesigned the Gatling gun again to use metallic cartridges; this version was bought and used by the United States Army. Life of Richard Gatling Born September 12, 1818, in Hertford County, North Carolina, Richard Gatling was the son of planter and inventor, Jordan Gatling, who held two patents of his own. Besides the Gatling gun, Richard Gatling also patented a seed-sowing rice planter in 1839 that was later adapted into a successful wheat drill. In 1870, Richard Gatling and his family moved to Hartford, Connecticut, home of the Colt Armory where the Gatling gun was being manufactured.

Michigan state university Personal Statement Example | Topics and Well Written Essays - 500 words

Michigan state university - Personal Statement Example Having been very much interested in contributing to the financial improvement in a business organization, I will continue to major in accounting. My passion in this field can be attributed to my exposure in our family business. More than any functional area, I believe that finance should never be overlooked because one of the major goals of ever company is profit maximization and creation of shareholder wealth. Through acquiring knowledge and skills in accounting, I know that I will be adept not just in reporting financial transaction but also in analyzing financial information and prescribing strategies. Having two uncles who both excelled in Michigan University, I am also determined to finish my degree in this respectable institution. Noting how MSU molds well-rounded individuals who do not only stand-out academically but displays a strong sense of moral and social excellence, I seek to be a part of MSU with the belief that it will provide me with the best venue for growth and development. For me, there is nothing more important for a person but be the best that he can ever be because it is his utmost gift for himself and the society which nurtures him. I know that transferring to a new university in a foreign land will be a challenge for me.

Law of Rape- Problem question Essay Example | Topics and Well Written Essays - 2250 words

Law of Rape- Problem question - Essay Example 1). The important factors to look for in Alice’s case are signs of both obvious and discreet objections to Ben’s sexual advances. There are no obvious verbal or nonverbal cues from Alice before or during sexual intercourse with Ben. She did not tell him â€Å"no,† and he did not threaten her in any way. Alice was not intoxicated, and there were no indications that she was drugged either. The keyword in every rape situation or incident is consent. The law is very clear on accounts of non-consensual rape, but if consent is initially given, is it still considered rape? Should it still be tried in court? CPS (Crown Prosecution Service) applies the word â€Å"effective† to consent. They explain, â€Å"The law does not allow a person’s consent to sexual activity to have effect in the following situations: where the person giving consent did not understand what was happening and so could not give informed consent, and where the person giving consent was u nder the relevant age of consent† (Sexual Offences- Rape, 2010). These two forms of consent are opposites of one another due to the fact that the letter would not hold up in court but the initial one would because of the lack of understanding. Alice is presumably of age. The issue that comes to light is whether or not Alice was understanding of her situation. Now, she is not mentally handicapped or incoherent by drugs or alcohol, but she was misled by Ben into believing engaging in sexual intercourse with him would in turn give her love, companionship and financial stability. The question remains about whether or not Ben is guilty of rape under the present law. In a court of law, it is unlikely that Alice would have a solid case against Ben because consent was given and there is not a clear establishment of understanding in regards to how â€Å"understanding† is defined in law. Although, that does not mean Ben is innocent, the fact remains that Alice was not affected by outside substances or health, which would be concrete evidence to support Ben’s side of the case. Looking at the accused offender, Ben, his bodily actions fail to reveal any harmful intent. Physically, Ben did not coerce Alice by means of force of threat. The disputable wrongdoing he committed was verbal manipulation. The court could argue that Alice consented to sexual intercourse with Ben based on her personal expectations of him. She was willing because he met her requirements for a mate, and at any time she could have resisted his advances. Alice could have been eager to receive a lover and that overrode her ability to spot the red flag Ben presented when he promised marriage to her so soon after they met. Some may even go so far to say that Alice wanted a wealthy companion so much she willingly fell for Ben’s deception. The idea of willingness is another dubious term that arises in court in reference to rape cases. The Merriam-Webster dictionary defines willingne ss as â€Å"cheerful readiness to do something† (2011). Alice could be seen as happily engaging in sexual intercourse based on the cheerful prospect of marriage and love. If that is the case, Ben would have a stronger case in his defense against her in court. Too much evidence points to Alice consenting to him, especially because consent was given prior to, and during the actual act. No signs point to Alice

Responses to DQ1Selling ReceivableDW and DQ2 Use of Depreciation CH Essay

Responses to DQ1Selling ReceivableDW and DQ2 Use of Depreciation CH - Essay Example The mechanism of factoring is a good way for companies to improve their liquidity and cash position. DQ2 Your premise that depreciation is a technique that is used to devalue an asset instead of being a method for asset valuation is completely correct. When I first read the message of the president of Keene Company I thought, â€Å"Where did this guy go to business school†. The premise the person stated is illogical. The person is mixing accounting concepts. Depreciation only has one purpose which is to devalue an asset through the passage of time. As you stated in your response book value and market values are different. There are different methods of depreciation that can be used by an accountant. Four depreciation methods are declining balance, sum of year digits, straight line, and the modified accelerated cost recovery system (MACRS) (Fixedassetssoftware, 2011). The MACRS method is an accelerated depreciation method that is used of assets that lose value fast such as comp uters. References Besley, S., Brigham, E. (2000). Essentials of Managerial Finance (12th ed.). Fort Worth: The Dryden Press. Fixedassetssoftware.com (2011). Depreciation Methods. Paragon Systems.

An Analysis Of A Mergers Profitability

An Analysis Of A Mergers Profitability Abstract Introduction In the last few years we have observed a revived surge in the number of mergers. They are more often observed in countries with better accounting standards. Companies undergo mergers for a number of reasons. The primary reason is the proper allocation of resources and thus, increasing cost efficiency. A small amount of research has been done in the past years analyzing the short and long term effects of mergers in creating value for the companies. It has been seen that most mergers result in failures but not much research has been done in analyzing the reasons behind it. My research would be based on few of the biggest mergers that have taken place in the last few years. Firstly, my analysis of a mergers profitability would be based on standard event study methodology. It would take into account the return to shareholders. Secondly, it would also aim to provide evidence regarding the signalling theory and the synergistic and the agency views. This would be based on an in-depth analys is of various determinants such as the excess returns around the announcement of the merger bid and around the termination of the merger and the significant differences in the responses of firms attempting focusing versus diversifying mergers respectively. Lastly, this would be followed by a thorough analysis of the valuation effects of mergers. There have been varied views but no one conclusion has been reached. I would thus, like to investigate deeper into it 2. Literature Review and Hypotheses Analysis revealed My research concentrates on the effects of a focusing and diversifying merger on the abnormal returns around the announcement period of the merger. The study by Delong (1999) can be seen as an extension to my research. He based his research on evaluating the stock pricing behaviour of the bidder and the target in bank mergers. He further studied the abnormal returns according to the nature of the merger i.e. focusing or diversifying. In my analysis, I take into account only activity focused mergers, whereas Delong (1999) considers mergers which focus on both activity and geography. His results show an enhancement in value of a focusing firm of about 2 % to 3 % as compared to a diversifying firm irrespective of the time period. On investigating further, he found that the relative market size of the target to the bidder and the pre-merger performance of the targets show an apparent relationship with the cumulative abnormal returns so calculated. Wong and Cheung (2009) analyse the changes in the stock prices of the bidding and target firms in Hong Kong, China, Taiwan, Singapore, South Korea and Japan, following a merger or an acquisition announcement. It can be seen from their analysis that such an announcement yields positive results for the bidding firms but does not prove to be very beneficial for the target firms. Their hypotheses considered the consequences of the mode of payment, the type of acquisition and the type of the target firm on the stock pricing. Out of them only the second variable seems to have a direct effect on the post announcement returns of the bidding firm. Huang and Walkling (1987) conducted similar research by extracting a sample of acquisitions from the Wall Street Journal which consisted of all initial front-page acquisition announcements. But this, took into account slightly different variables as compared to the other analyses discussed above. They determined the effect of tender offers vs. mergers; cash offers vs stock offers and resisted offers vs. unresisted offers. Their analysis revealed higher abnormal returns for tender offers which were quite insignificant once the effect of the extent of resistance and the payment type were isolated from it. The deals which faced resistance during a merger or tender offer showed higher abnormal returns irrespective to the mode of payment. All the results obtained above were either insignificant or marginally significant, but the effects of the third variable i.e. the form of payment showed some concrete results. The cumulative abnormal returns obtained from cash offers were radically high er than those obtained from stock offer. This research carried out by Huang and Walkling gave quite a holistic overview of the effect of the announcement of an acquisition, as it took into consideration, variables which are affected by both the bidding and target firms decisions. All the literature discussed earlier in this paper, has illustrated some positive effects of an acquisition for both the bidders and the target firms. But, the analysis conducted by Bruner (2001) showed a little variation to the above. It suggested that only the target shareholders draw upon the benefits of the acquisition. No such profitable return is observed for the bidding firms. But, the combined returns of the bidder and the target yield positive results. The approach followed by Bruner differs significantly from most of the research discussed earlier. He measures the performance of a merger and acquisition based on the investors required returns. After observing the abnormal returns of the acquirer around the announcement date of the merger as per my research, the most obvious next step would be to analyse the long term effects of the merger. Various studies have been done in order to rightfully determine the outcome .The study by Asquith (1983) showed drastic negative returns after about three years of the merger. One of the best analyses that I found was by Agrawal, Jaffe and Mandelkar (1992) in their paper ‘The Post-Merger Performance of Acquiring Firms: A Re-examination of an Anomaly. Their results are based on a thorough analysis of a number of mergers that took place from 1955 to 1987. They explored the effect of the size of the firm and its beta risk, and found a loss of 10 % in the total wealth of the acquiring firm, five years after the merger was completed. An attempt was also made to find the additional NPV which is not captured by the announcement returns analysis. But, it was seen that the modification of t he market was similar for both the announcement and post merger analyses. Cole et al (2006) Investigate a number of unsuccessful mergers in order to determine if they create or destroy value for acquirers by using mainly two approaches. Their signalling approaches show that the value of the bidding firm is reduced by a large margin in the market, which is a form of a punishment for considering the acquisition of a low NPV project. They also find that horizontal mergers yield negative CAR. Hypothesis 1: The average abnormal returns (AAR) yield positive results for all sub-periods in the event Hypothesis 2: The Cumulative average abnormal returns (CAAR) yield positive results for all sub-periods in the event. Hypothesis 3: The type of acquisition, kind of acquisition, the mode of payment and the type of target firms affects the value of the cumulative abnormal returns (CAR) around the announcement day t=0 in the event. Take into account focusing and diversifying 3. Methodology We begin by classifying the effective sample into two categories – Focusing and Diversifying. The classification approach has been adopted by Mann and Sicherman (1991).This can be done by comparing the two-digit SIC Codes of the acquirer and the target firm respectively. If both the firms involved in a deal have the same two-digit SIC Code, it can be classified as a focusing acquisition, whereas, if both firms have different codes, it is classified as a diversifying acquisition. Now we progress towards analysing the cumulative value created by a focusing and diversifying acquisition around the announcement date, using a standard event-study methodology described by MacKinlay (1997), Huang and Walkling (1987) and Wong and Cheung (2009). The Market Return Model is used in this case, to calculate the abnormal returns of the sample using a linear relationship between stock returns and market return. Rit = ÃŽ ±i + ÃŽ ²iRmt + ÃŽ µit (1) E (ÃŽ µit = 0) var (ÃŽ µit) = ÏÆ'ÃŽ µt2 Where: Rit : Return on security i on day t Rmt : Return on market portfolio on day t ÃŽ µit : Zero mean disturbance term ÃŽ ±i, : expected value of the difference between Ri and ÃŽ ²iRmt ÃŽ ²i : covariance between Rit and Rmt divided by the variance of Rmt ÏÆ'ÃŽ µt2 : variance of the error term We use the market model instead of the constant mean return model as it gives us a more accurate judgement of the effect of the event. This is true as it does not take into account the variation of the market return , thus, giving us more accurate abnormal returns. ( if any words remain add how to calculate rit and rmt) In order to calculate the abnormal returns, we use the market model parameter estimates. ^ ^ ARit = Rit – (ÃŽ ±i + ÃŽ ²iRmt) (2) Where: ARit : the abnormal return for security i on day t ^ ^ ÃŽ ±i and ÃŽ ²i : estimates of ÃŽ ±i and ÃŽ ²i In order to calculate the abnormal returns we use a maximum of 351 daily observations (Huang and Walkling, 1987). We start collecting data from t -300 to t +50 days, with t = 0 being the announcement date of the acquisition. These 351 days include non-trading days as well. In other words, we actually gather data from t -214 to t +36, taking only trading days into account. We use different time periods of an event for a complete comparative analysis of abnormal returns in each sub period which is described as below: Event period : day t -10 → day t +30 (41 days) Pre-announcement period : day t -10 → day t -2 ( 9 days) Announcement period : day t -1 → day t 0 ( 2 days) Post Announcement Period : day t +1 → day t +30 (30 days) diagram To analyse the effect of the event , we now calculate the average abnormal return (AAR) for all the securities for a time period t. AAR is the sum of all abnormal returns of firms on day t divided by N( the number of firms): (3) The t statistic, à Ã¢â‚¬ ¢, is calculated by dividing AARt by the standard deviation of the average abnormal returns. This is final step of the model, which helps in determining the significance of the AARt in the event period. (4) While calculating the standard error, an estimator is used to calculate the variance of the abnormal returns in the absence of but in this case we use the sample variance measure of that we derive from the market model regression. The estimator is as follows: In order to establish a more holistic viewpoint, the cumulative average abnormal returns (CAAR) are calculated: Where T1 to T2 is the duration of the event in which the AARt is collected. According to our hypotheses we have to calculate one more variable, the cumulative average abnormal return (CAAR) over a certain period. In order to find out the significance of CAAR we calculate its t statistic as follows: Where var(CAAR) is the variance of the cumulative average abnormal returns. We could use a variety of formulas to calculate the standard deviation and t statistic such as those described in Campbell, Lo and MacKinlay (1997) and Brown and Warner (1985). But we calculate using the method adopted by Kothari and Warner (1985): Where: : Variance of the average abnormal return for one period. L : Longer the L, the higher is the variance of CAAR To test the third hypothesis, another variable is taken into consideration the Cumulative abnormal returns (CAR). We now develop a regression model using dummy variables to test the effect of the type of acquisition, kind of acquisition, the type of the target firm and the mode of payment on the CAR of the acquirers. The control variables are the relative market size of the market value of the target to acquirer (RMV) and the market size of the acquiring firm (M) (Wong and Cheung, 2009). Where: : Cumulative abnormal return from day d1 → day d2 D1 : 1 if the type is acquisition D1 : 0 otherwise i.e. merger D2 : 1 if it is focusing D2 : 0 otherwise i.e. diversifying D3 : 1 if target firm is private D3 : 0 otherwise i.e. public D4 : 1 if mode of payment is cash D4 : 0 otherwise i.e. stock M : Market Value of the acquiring firm=Number of outstanding share *closing price on the announcement date The tests of hypotheses 1, 2 and 3 can be described as the following tests: H1 : H0 : AARt = 0 H1: AARt ≠  0 H2 : H0 : CAARt = 0 H1: CAARt ≠  0 H3 : H3i :ÃŽ ²1 = 0 (Acquisitions vs. Mergers) H3ii :ÃŽ ²2 = 0 (Focusing vs. Diversifying) H3iii :ÃŽ ²3 = 0 (Public vs. Private target firms) H3iv :ÃŽ ²4 = 0 (Cash offer vs. Share offer) 4. Data Description The number of mergers and acquisitions carried out in India has been quite extensive. Hence, certain criterion has been used to select a suitable sample. The deals carried out with Morgan Stanley, JP Morgan, Goldman Sachs, UBS, Deustche Bank and Citi as their financial advisors should be included. These banks have been chosen as they deal with high valued mergers which are perfect for highlighting the true effects of a focusing or diversifying merger. All deals should have been completed from January, 2003 to March, 2010. The sample consists of only 178 completed transactions. All the acquirer firms must be publicly listed in the Bombay Stock Exchange. The SIC Codes for the target and acquirer should be available in the CRSP Database. This helps in dividing the sample into focusing and diversifying mergers. Because of these restrictions, the sample reduces to 70 firms, three of which have some information missing regarding the stock returns etc and hence our effective sample is 67. It has been further classified into 44 focusing and 23 diversifying deals. Using only publicly listed firms enables us to extract information about these deals such as – announcement dates, termination dates, stock returns, market returns etc. from the Thomson One database, company websites and the Bombay Stock Exchange. The Bombay Stock Exchange Sensitivity Index or the BSE Sensex (30) has been used to gather the market returns of the firms.

A Humourous Ritual :: miscellaneous

A Humourous Ritual Have you ever witnessed a humorous ritual that was really funny? I witness one everyday and it makes me wonder. This ritual is the one that many people that you and I both know participate in. this ritual is going to school. Everybody does it nowadays. The reason why it is funny is that we get up early everyday to learn stuff we don’t need to, we eat horrible food and even pay for it, and when we try to be an individual we get in trouble for doing so. Everyone says â€Å"All work and no play makes Jack a dull boy.† well that is very, very true statement, even though my name isn’t Jack. Millions of students worldwide get up at early hours of the day to get to school to learn a lot of stuff that we don’t need to know, such as information about Puritans. Not only that, we must endure the torture of worrying about our grades; that if we don’t work hard then we get bad grades, and that makes it much harder to get into Harvard Law School. Everyday, students must worry about their grades and they must do their work, and it isn’t fun. During the school day, one must eat. We get in trouble if we choose to eat in a classroom or quench our thirst by drinking an ice cold beverage during class. So we are forced to either bring a lunch, which is trouble in itself, or eat the school food from the cafeteria. Everyday when I make my journey across campus and past the cafeteria, I wonder what the intoxicating smell is coming from the building. The fries are not nutritious and are very greasy and salty, the chicken burgers are not cooked thoroughly, and the cheeseburgers are tasteless. The only thing I think is edible in the school is a Coca-Cola. The water in the fountains taste really bad. Yet everyday, hundreds of students flock to the cafeteria to poison their bodies, in a sense. Why cant we all just be happy and eat Subway everyday? That would make more sense, no? I was raised to express myself and be an individual. I was taught to not follow the pack and create my own trend. So, I try to do just that. I dress different than most, I act the way I want to act, I get piercings, and hopefully soon I will be getting some tattoos.

Art and book making Essay

Books are integral part of everyone’s life. There are different kinds of books and each has its own purpose and meaning. Most books are intended for learning while others are for entertainment purposes and for self-expression on the part of the author. Every book is like a treasure box that is full of valuable things. Most of the time, books are used for academic purposes. Without books, it would be really hard for students to learn and for teachers to prepare their lessons. Books serve as a guide and basis for learning. It would be impossible for present generations to learn about histories of different civilization and time and other knowledge without books. Others also find entertainment by reading books such as story and poetry books. Books also expresses the thoughts, emotions and view of the writer. It can also be said that the machines, equipments and technologies that we are experiencing in the present time is because of the existence of books that recorded many discoveries and studies done in the past. Through these studies, we had been able to make life easier and better in meeting the needs of the people and in doing things. Yet, today it can be said that the importance that we give to books are declining also because of the advancement of technology. However, it is undeniable that books still plays an integral part for learning and development not only in terms of technology but in personal growth as well. Due to the great importance and the role that books play in our society, it is also important to pay attention to the book making process. Making a book is not an easy task and requires a lot of work, time and as well as good ideas. It is also important to consider book making as a form of art, a work of art. Aesthetic is also a consideration in order to be able to create a high quality book that is able to serve its purpose whether it is for educational or entertainment purpose. The very cover of the books requires artistic ideas. It is important to make a good impression to the reader. Definitely a reader will choose a book with an attractive cover. It is an important factor for the readers to get interested in the book from the beginning. There is no way a book will be effective if it is not read and readers will think twice before reading a book with a dull cover. For this reason, most story books have a very colorful cover in order to attract readers especially kids who are funned of reading stories and seeing beautiful pictures. According to James A. Cox, editor-in-chief of Midwest Book Review, the cover is the part of the book that will attract distributors, booksellers, costumers, librarians and reviewers to pick up the book, allotting time opening it and casting eye tracks on the interior of the book. Not only colorful and attractive covers are needed in coming up with a high quality book but the message of the cover as well. This is not an easy task and requires good artistic ability. Although aesthetic is an important part, the main text and body of the book is still the main important part that readers are searching. A cover must give a hint on what the book is all about that is why titles are commonly a part of the cover. The title itself requires creativity. A book needs a catchy title for it to gain the interest of the reader. The title can also tell the reader whether the book is worthy to be read and worthy of their time, money and effort. The main body of the book also requires creativity and art. You don’t just write anything you want in making a book. It must be organized and put in a creative manner in order to maximize its effectiveness. Illustrations and others must be included because it is easier to remember and understand. Making an illustration regarding the important things and information that you want to impart is also a hard task that requires creativity and artistic ability. Any information given and emphasize by the writer will be greatly appreciated if the reader will be able to grasp the idea. Making the body of a book does not only require a good writing skills but the writer must also think of better ways on how to improve the body for the readers. For this reason, most scholarly books include tables, graphs and other representations for better understanding. Thus, book writing must also be considered as a form of art that requires creativity and artistic design. Artistic ability is really needed in book making especially in making story or book of poems. Making poem is not as easy as it looks. The purpose is not simply to entertain but as well as for the writer to express himself/herself in a creative manner. Every part of a book requires good artistic ability in order to be effective and to serve its purpose. The cover needs to be attractive for the readers to take time looking at what the book is all about. The body must also be a work of art for the readers to be satisfied with what they have read. Book making is a form of art and art cannot be separated from book making. Without art, it would be impossible to come up with a high quality, effective and informative book. Creativity and artistic design is a great factor to gain and satisfy the readers. To satisfy the readers is not just beneficial on the part of the reader but for the writer as well. By doing so, the writer will gain the trust of the readers and will be able to build a good reputation. Thus, the possibility of having readers of his or her future works increases because of the reputation that he or she was able to build by meeting the expectations of costumers or readers. The greatest challenge in book making is not the information that is to be included in the book but rather how you can come up with a book that can be considered as a work of art from the cover and to the whole text. A book is not just read, it must be appreciated and the only way to do so is to consider book making as an art that must be appreciated for the contents and as well as for the aesthetics and artistry of the book in general. An effective and successful writer is definitely a creative artist. References Cox, J. ,A. (No date). The importance of book covers. Retreived January 10, 2008 from http://www. midwestbookreview. com/bookbiz/advice/coverart. htm Hunter, L. (2002). The importance of making a good impression. Retrieved January 10, 2008 from http://www. berkeley. edu/news/berkeleyan/2002/11/13_bookm. html Sowin, J. (15, April, 2007). The importance of books. Retreived January 10, 2008 from http://www. fireandknowledge. org/archives/2007/04/15/the-importance-of-books-l amott/.

Targets Strategy for Developing Customer Relationships Explain the components of a marketing strategy. The target market. The 4 Ps applied to each target market segment.

Targets Strategy for Developing Customer Relationships Explain the components of a marketing strategy. The target market. The 4 Ps applied to each target market segment. AbstractTarget is all about their customers, the communities they serve, and education. This article will explain the many programs associated with each, such as, the REDcard, Reach Out and Read, and involvement with the American Red Cross. Targets employees and corporation holds strong values of making their products affordable and emphasizing great design. This article will include how Target handles their customer complaints, providing information about new or existing products, placing orders, receiving other feedback from customers, tracking an order, and analyzing and critiquing of Targets customer relationship programs.Targets Strategy for Developing Customer RelationshipsINTRODUCTIONWhat does Target believe? This corporation believes in connecting business and community to serve consumers with affordability and great design. With this being their main statement describing their values it explains exactly how they run their business. By connecting business and community, Targe t and their employees are able to support and participate in programs associated with the American Red Cross, Salvation Army and United Way.Jason Kleckner Target CorporationThey also have many educational programs that work with REDcard holders and their local school of choice. This article will go into detail about how Target develops their customer relationships and an evaluation and critique of their current programs in place, and my recommendations for improvements upon these programs.Target welcomes all types of comments including customer complaints. The corporation has several phone numbers located on their website in the about target section. Customer service has several options via telephone according to your problem. Target also has a contact page to e-mail any questions or comments specific to a topic. I had limited success e-mailing the corporation to help me with this project, and with the telephone service.Target's current programs for providing information about new o r existing products are weekly ads delivered via e-mail, through the postal...

Free Essays on Comparison Of Landscapes

For the assignment I selected two landscape drawings. One is of the outskirts of the city of Padua and the other is a drawing from Donato Creti. There are many different ways to draw landscapes, as each of the two drawings show. In the drawing of the city Padua, the artist, gives us the perception that the drawing is taken place out side the city. The artist uses the city as a horizon line across the center of the drawing. In the drawing the artist uses a lot of diagonal lines to create a downward feeling, almost like your standing at a top of a hill and looking down on the city. To create make something dark or create a shadow of something the artist has a tendency to use thicker lines that are closer together to create the image. While the artist still has areas that he uses solid black, it is not a common theme throughout the drawing. Looking at the drawing you get the feel that the sun is behind the artist because darker lines in the center of the drawing, almost in the spot of where a shadow would be created by the building. There is not an even balance between the black and whites. It is too much contrast. I think it was done this way for the sole purpose of creating and defining the shadows of the dra wing. Possibly giving us a clue as to the time of day that the artist drew this picture. What intrigues me most about this drawing, and I will go over this again with the next drawing, is why this spot? Why not higher on the hill, if it is indeed a hill. Why not 200 feet to the right, or left, or why not in a completely different location? My next drawing is, Donato Creti’s, youth and nymph. Unlike the last drawing where the artist used diagonal lines to create a downward feeling, this time Creti stays away from straight lines as much as possible and uses location to create and upward feeling. In the drawing there is what appears to be two mountains towards the top of the drawing. There is one that is closer, yet smaller then the... Free Essays on Comparison Of Landscapes Free Essays on Comparison Of Landscapes For the assignment I selected two landscape drawings. One is of the outskirts of the city of Padua and the other is a drawing from Donato Creti. There are many different ways to draw landscapes, as each of the two drawings show. In the drawing of the city Padua, the artist, gives us the perception that the drawing is taken place out side the city. The artist uses the city as a horizon line across the center of the drawing. In the drawing the artist uses a lot of diagonal lines to create a downward feeling, almost like your standing at a top of a hill and looking down on the city. To create make something dark or create a shadow of something the artist has a tendency to use thicker lines that are closer together to create the image. While the artist still has areas that he uses solid black, it is not a common theme throughout the drawing. Looking at the drawing you get the feel that the sun is behind the artist because darker lines in the center of the drawing, almost in the spot of where a shadow would be created by the building. There is not an even balance between the black and whites. It is too much contrast. I think it was done this way for the sole purpose of creating and defining the shadows of the dra wing. Possibly giving us a clue as to the time of day that the artist drew this picture. What intrigues me most about this drawing, and I will go over this again with the next drawing, is why this spot? Why not higher on the hill, if it is indeed a hill. Why not 200 feet to the right, or left, or why not in a completely different location? My next drawing is, Donato Creti’s, youth and nymph. Unlike the last drawing where the artist used diagonal lines to create a downward feeling, this time Creti stays away from straight lines as much as possible and uses location to create and upward feeling. In the drawing there is what appears to be two mountains towards the top of the drawing. There is one that is closer, yet smaller then the...

Internet Security Coursework Example | Topics and Well Written Essays - 1250 words

Internet Security - Coursework Example Availability- Ensuring that the resources of the server and the data are up and running whenever needed. It is very crucial to ensure that any system downtime is not attributed to security compromise. For instance, the employees in different cities are able to access the information in the server located at the data canter. Non-repudiation: ensuring that all the computer users are liable for their actions in the organization’s computer or system. For instance, when someone’s user credential is used to login to a computer, that person is answerable for that action. Authentication – strives to verify that the person trying to perform an action is the right one. For example, one has to enter the email and the password to his or her email messages. Access control- strives at ensuring that the only person with exclusive control of computer resources has the authority. For instance, the company CISO should be the only one who has full control of user accounts. (b) Brie fly explain what vulnerabilities and controls are, and how they relate to each other. You may use an example to further illustrate the concepts. Vulnerability in computer or information security is a loop hole or a weakness that can be exploited by an attacker to compromise the security of the computer system. It is a combination of three key features: system flaw, ability of the attacker to access flaw and the attacker’s to capability to exploit the weakness. Security controls are countermeasures or safeguards implemented to prevent, lower or counteract any computer or network security risk. There are three major classes of controls. These are preventive controls, detective controls and corrective controls. A good example of a preventive control is the use of antimalware programs to prevent malware infections on the system. A monitoring system that tracks the system use is an example of a detective control while files and data recovery software used to retrieve lost data is a corrective control. The management of vulnerability is the basis of identifying the right system controls since it involves identification, classification, remedying and mitigating the flaw. (c) Discuss the use of controls. What principles need to be considered to maximise the effectiveness of controls that are in place in a computing system? Security control can be considered effective when applied in the right way. The security controls can be there but when one fails to use them effectively, they become less significant. There are three major classes of controls. These are preventive controls, detective controls and corrective controls. There are three principles that need to be considered to ensure maximum security. These are: The principle of effectives which insist that the security controls are effective they are applied in the right ways. Weakest link principle- there should be no point of weakness in a security control. Principle of easiest attack- the attacker always tri es to identify the weakest point to compromise the security. The weakest points are not necessarily the obvious link. 2. Wireless security requires addressing different aspects when compared with the case of wired networks. (a) Firewalls are a popular mechanism for protecting a network against a variety of threats. Give an overview of the different types of firewalls that exist, and describe their characteristics. According to Gregg (2010), firewalls

Growing online gambling industry and its effects socially, Research Paper

Growing online gambling industry and its effects socially, economically - Research Paper Example Instant messaging has replaced the meet-and-greet sessions that were always held as part of family tradition (Powers 45). To add salt to an injury, the most socially revered types of gaming, gambling, was introduced into the virtual world. People were allowed to take their gambling into the virtual world with loads of money at stake and with addiction becoming a key concern amongst several social researchers (Gainsbury 21). The internet then led to an increase in the number of gambling options that an individual could ascribe to with each improvement making betting more lucrative and enticing to people. Research shows that approximately 8 million people participated in online gambling in the year 2001 with the exponential growth expected to hit a higher percentile in the forthcoming years (Shaffer and Hall 169). Despite a myriad of legislations being passed, gambling has become a lucrative business with more people joining and more side effects being felt by those who are around the players. The report herein will seek to identify any social and economic side effects that have resulted with the continued growth of online gambling in the world and what legislations have been put in place to check such increases. To start with, gambling is defined as the waging of money or anything that may of material value based on an event and its outcome. It requires one to bet and thus forfeit the placed bet in case the outcome of the event is on the contrary. The main intent of all those placing their bets is to win with the stakes depending on how the outcome is. Thus, the fact that it has been allowed to go on by the increasing number of laws and betting sites on gambling, means that it has been accepted as a legal way of doing things and has to be conducted according to the gaming rules (Powers 50). The internet brought about the virtual connectivity of each player and made it easier for people to gamble from closed doors and in the comfort of their own homes. It has