The Effects Of Physical Activity On Cardiovascular Disease...

The benefits and pitfalls of physical activity in the fight against cardiovascular disease – Evaluate the role of physical activity in preventing cardiovascular disease What is CVD? Cardiovascular disease (CVD) is disease of the heart and blood vessels. There are many forms of disease that are classified as CVD, with atherosclerosis underpinning many of the disease an individual may experience. This is due to the increase in plaque lining the vessels, causing arterial stiffness. This is primarily due to the modifiable risk factors describe further on in this essay. According to WHO (2014) 17.5million people die annually from CVD; it is a top ten leading cause of death in both low income and high income areas. Furthermore, it costs  £6.8 billion to the UK annually, with  £1.8 billion of costings contributed from the NHS; this figure is rising each year (British Heart Foundation, 2014). The most common type of CVD to cause death is ischemic heart disease (46%), usually associated with heart attacks and angina, as the disease causes narrowing of the coronary arteries that supply blood to the heart. Second to this, cerebrovascular disease (34%); impedance of bl ood supply to the brain, causing health issues such as, stroke and transient ischemic attacks. Thirdly, hypertensive heart disease contributes to 6% of deaths yearly; it is caused by high blood pressure, aneurysms and peripheral arterial disease (World Heart Federation, 2016). Researchers such as Levick (2010), highlightShow MoreRelatedEssay on Major Risk Factors for Heart Disease913 Words   |  4 PagesWith heart disease and its risk factors affecting a large majority of the human population (WHO 2012) it is imperative to raise awareness of daily physical activity and the preventative and manageable benefits it reaps against heart disease (Bassuk Manson 2009). Over the past five decades a great deal of data has been collected portraying evidence of the inverse relationship between a sedentary lifestyle and an increased risk of cardiovascular disease (Archer Blair 2011). Some examples of commonRead MoreCardiovascular Disease Is The Number One Killer1696 Words   |  7 PagesCardiovascular disease is the number one killer in the United States, causing about 610,000 deaths yearly (Center for Disease Control and Prevention, 2015). Cardiovascular disease is defined as a group of disorders damaging the heart and blood vessels, usually involving the blocka ge of vessels, which in turn harm the heart (WHO, 2015). A 2011 American Heart Association statement predicted that without intervention, 40% of United States adults will have at least one form of Cardiovascular diseaseRead MoreCardiovascular Disease And Lifestyle :852 Words   |  4 PagesCardiovascular Disease and Lifestyle Part One: There are multiple factors that lead to the development cardiovascular disease. While some individuals are born with conditions that predispose them to strokes or heart disease, a majority of people participate in a combination of risk factors that lead to the development of cardiovascular disease. A few of those risk factors include a lack of physical activity, smoking, and poor diet. The more frequently individuals expose themselves to these riskRead MoreCardiovascular Health And Endothelial Function984 Words   |  4 Pagesfactors for cardiovascular disease and causing over 3 million deaths each year in worldwide. In the past 10 decades, there are numerous scientific reports pointed out the relationships between cardiovascular health and physical activities. Based on the US Surgeon General’s report on Physical Activity and Health (1997), evidence from this report shows that more active individual tends to develop less coronary heart disease (CHD) than sedentary counterpar ts. Therefore, regular activities have been provedRead MoreChildren s Participation During Early Childhood Exercise Programs1679 Words   |  7 Pagesimportant part in the development of the human body, both physically and mentally. Regular physical exercise in youth’s plays an important part of their childhood as it has many beneficial health outcomes associated with growth and development connected with adulthood. These health outcomes include increasing production of bone mineral content (BMC), and the decrease of depression, obesity and cardiovascular disease risks. 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A lack of physical activity has been shown to be a risk factor for several conditions. Less active people tend to have a higher risk of cardiovascular disease, high blood pressure, as well as feelings of anxiety and depression (Johns Hopkins Medicine, 2015). Studies have shown the physically inactive people haveRead MoreCardiovascular Disease : A Global Health Challenge That Has Affected Developed And Developing Countries Alike794 Words   |  4 Pages Cardiovascular disease is a global health challenge that has affected developed and developing countries alike. It is the leading cause of mortality globally (WHO, 2014) and in the United States (CDC, 2014). It used to be prevalent in developed countries, however, changes in behavior and lifestyle patterns in developing countries has also caused an increase in the incidence of cardiovascular disease. This is referred to by Walley Wright (2010) as the epidemiologic transition. 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Not only do diseases such as diabetes and heart disease affect individuals and their lifestyles, they also affect the economy, politics, education and the professional work environment. 20-26% of individuals in the United States live with heart disease, and obesity and high blood pressure compose the greatest factors for developing this disease [20]. Studies have shown a direct correlation between the amount of

What Is The Main Character In Fences By Troy Maxson

In the play Fences by August Wilson, Troy Maxson was the main character who is shown as a man who hurts the people who are the closest to him without him knowing it.He acted as an insensitive and uncaring way towards his wife, Rose his brother Gabriel and his son, Cory. At the beginning of the story, Troy feels like he has done right by them. He feels like this throughout the story.He doesn’t realize how much he has hurt them though.†Why you got the white men driving and colored lifting?†(p.9). Troy was also a middle aged black garbage man who feels like he’s held by the white men. Troy was the son of an abusive father. His father was hardly around to raise him.However, when he was around he made Troy do chores and if he didn’t do or†¦show more content†¦Troy always limits his goals in life.†Why you got the white men driving and colored lifting?†Troy feels like he will never admit to anything because he’s a black man living in the white man’s world.Troy’s only idea of success is maintaining a job, having a roof over his head, and having food on the table.That’s his idea of success because them are the only things he has gotten while having a hard life.Troy fences himself where he’s in his own little world where there’s no room for anyone to question him or judge him. Later in the book, Troy’s son, Cory who’s a football player and is trying to get recruited but was let down by Troy.Troy went to the school and tells Cory’s football coach that Cory can no longer play football and not to have the recruiter come to the house.Later that day, Cory finds out that his dad Troy turned down the football recruiter.Cory then becomes very upset because of what Troy did.†Just because you didn’t have a chance! You just scared im going to be better than you that are all.† (p.56). Cory also finds out that Troy thinks CoryShow MoreRelatedThe Movi e Fences Film Analysis1254 Words   |  6 PagesFences is a drama film directed and starred by Denzel Washington, along with Academy Award Winner, Viola Davis as well as adapted from the play Fences by August Wilson. The movie Fences focuses with elements of distrust and change among a working-class African-American father Troy Maxson, works as a garbage collector during the 1950s in Pittsburgh, Pennsylvania. Maxson’s dream was to become a professional baseball player, but he was considered too old when the league began recruiting black athletesRead MoreThe Movie Fences Film Analysis1202 Words   |  5 PagesFences is a drama film directed, starring and produced by Denzel Washington, along with Academy Award Winner Viola Davis and adapted from the play Fences by August Wilson. The movie Fences focuses with elements of distrust and change among a working-class African-American father Troy Maxson, who makes his living as a garbage collector during the 1950s in Pittsburgh, Pen nsylvania. Maxson’s dream was to become a professional baseball player, but he was considered too old when the league began recruitingRead More Fences by August Wilson Essay977 Words   |  4 PagesFences by August Wilson   Ã‚  Ã‚  Ã‚  Ã‚  We all lead lives filled with anxiety over certain issues, and with dread of the inevitable day of our death. In this play, Fences which was written by the well known playwright, August Wilson, we have the story of Troy Maxson and his family. Fences is about Troy Maxson, an aggressive man who has on going, imaginary battle with death. His life is based on supporting his family well and making sure they have the comforts that he did not have in his own childhood.Read MoreThe Interpretation Of August Wilsons Fences By Denzel Wilson724 Words   |  3 PagesWilsons’ play â€Å"Fences† gave the American stage one of the most renowned characters. As Wilson originally writes in the play, Troy Maxson, who is an uneducated sanitation worker and a former Negro League Baseball player is depicted as a multi-faceted tragic figure from the mid-1950s Pittsburgh of Wilson’s childhood. This being the case, in the adaptation of this play, Denzel Washington und erstands the kind of ‘largeness’ portrayed in Wilson’s play and is hence portrayed a shadow that Troy casts over theRead MoreTroy Maxson: a Tragic Hero Essay914 Words   |  4 Pagesof literature, most main characters are all heroes, but they are all heroes in a different way. To me, in order to be a hero, all you need to do is put someone elses life in front of your own, if you can change someone elses life you can then call yourself a hero. Aristotle once said that a tragic hero is one who does not fall into misfortune though vice or depravity, but falls because of some mistake. In the play Fences by August Wilson, the main character Troy Maxson proves himself to beRead MoreThe Symbolic Importance of the Fence in August Wilson’s Fences1179 Words   |  5 Pagesthat the object of the fence in August Wilson’s play, â€Å"Fences† symbolizes a great struggle between the literal and figurative definitions of humanity and blackness. The auth or summarizes the play and uses the character Troy to explain the characterization of black abilities, such as Troy’s baseball talents, as â€Å"metaphoric,† which does not enable Troy to play in the white leagues as the period is set during segregation (Nadel 92). The author is trying to use the characters from the play as examplesRead MoreThe Death Of A Salesman By Arthur Miller And Fences1112 Words   |  5 Pagesachieve success through hard work. The Death of Salesman by Arthur Miller and Fences by August Wilson closely hold a relatable pursuit of the American dream. In both texts, the parents and children were torn apart from each other because of their pursuit of the American Dream. This goal (American Dream) tears the families apart because in Fences Cory wants to follow Troy’s footsteps by playing a professional sport, but Troy doesn’t want him to get involved in sports because of he has experienced manyRead More`` Everything Rises With Leadershi p But Falls As A Tragedy 1095 Words   |  5 PagesKem Urmat Prof. Weekes ENGL 140 11/26/2014 Troy Maxson â€Å"Everything rises with leadership but falls as a tragedy,† said Alexander the Great, before his Battle of the Hydaspes, where his army suffered many casualties and marked the end of his military campaign. In history, there have been many downfalls. A few examples, Marcus Brutus was responsible for the downfall of Julius Caesar. Fighting a two front war against England and Russian empires led to the downfall of Napoleon. Many historians callRead MoreParenting Styles and Fences Essay669 Words   |  3 Pages18, 2012 Parenting Styles and â€Å"Fences† Psychology is the study of the human mind and behavior. In psychology there are for parenting styles. They are Authoritarian, Authoritative, Permissive, and Uninvolved. I believe that the best parenting style is Authoritative. This parenting is more involved. They explain rules and punishment. They are open to conversations and questions. Inâ€Å"Fences† by August Wilson we learn that the type of parenting Troy Maxson exhibited was the Authoritarian styleRead MoreSimilarities And Differences Between Willy Loman And Death Of A Salesman1112 Words   |  5 PagesThe Fences written by August Wilson and Death of a Salesman was written by Arthur Miller are two plays that can be considered different in terms of their plot. Both plays have two very different cultural backgrounds. The background affects each protagonist therefore differently. However, there are also similarities beyond the plot. Despite the different backgrounds of each protagonist or main characters, they are both trying to achieve their dreams. They both fail ironically in similar ways

Global Perspectives on E-Commerce Taxation Law

Question: Discuss about the Global Perspectives on E-Commerce Taxation Law. Answer: Introduction: Section two subsections 6(1) of the Income Tax Assessment Act 1936 defines a resident of Australia as a person, other than an organization whose domicile is in Australia, or who has been in Australia, continuously during more than one-half of the year of income (Picciotto, 2007). The section further defines a resident of Australia as a person who is an eligible employee under the Superannuation Act 1976 or is the spouse or a child under 16 years of age of such a person. Ideally, a resident of Australia is an individual who has a permanent home in Australia and was present in Australia for a day in the year of income (Basu, 2007). The person is also a resident of Australia he or she has no permanent home in Australia but was present in Australia for a total of 183 days or more in the year of income or an average of 122 days or more in the year of revenue plus two preceding years. In Henderson vs. Hendersons case of domicile, the Supreme Court considered what was required to establish a residence at law to rule this case. Here, the court set that clear evidence was necessary to establish a change of domicile (Nielson, and Harris, 2010). This appeal of Henderson vs. Henderson arises where the Madison County Chancery Court orders the equitable distribution of Henderson's property after Mary and Howard chose to divorce. In first ruling was held in 1994 where Mary was granted a divorce from Howard on the ground of adultery. During this decision, she was given custody of their minor child, a variety of assets that was valued more than $ 350,000, and alimony of $ 683 per month. Howard, on the other hand, was awarded assets lower than $ 20,000. This Court, however, granted Howard's petition for writ of certiorari, citing that the chancery court failed to classify assets as marital or non-marital. The chancery also neglected to determine marital domicile. On this app eal, the chancery divided the marital estate equally between Mary and Howard and held that they were not eligible for periodic alimony. According to this case of Julie, she did not have a permanent home in Australia. Her year of income was 2016, and she lived temporarily in Australia (Lang, 2014). However, since she was present in Australia for 365 days, she would be considered a resident of Australia in the year of income. This is because she has surpassed the principle of 183 days or more to be considered a resident of Australia. This question, however, tells us that we do not need to find the temporary residency rules. This leaves us with the permanent state of residency that says that one would be considered a resident of Australia if he had an ongoing home in Australia and was present for at least a day in the year of income. With this rule in mind, Julie would not be considered a resident of Australia, as she has no permanent home in Australia. In this case study, only the amounts that were received by Julie in the year of income would be assessed. During the year ended 30 June 2016 Julie, Julie made six transactions. First, she received a salary from employment in Canada before 31 August 2015, which was equivalent to AUD$5,500. Since this amount was earned before 31 August 2015, it would not be included in her assessable income (Picciotto, 2007). Second, she received a salary paid by a fruit grower in Bundaberg of AUD$6,000. Since this amount was received in the year of income in Bundaberg, it would be included in her assessable income. Third, Julie won a $250 prize for winning the annual watermelon-eating contest in Bundaberg. Since this award was earned in the year of revenue, it would be included in her assessable income but taxed on a withholding tax rate of 20%, which is final. Fourth, she received interest on her Australian bank account of $180, which should be included in her assessable income as it was received in the year of revenue. Julie is required to pay a withholding tax on this interest (Basu, 2007). Fifth, she received interest on her Canadian bank account equivalent to AUD$200. This amount should be included in her assessable income. However, since $20 withholding tax had been deducted by the Canadian bank before crediting her account on 1 March 2016, it should not be included in her assessable income. Lastly, Julie received $220 from the sale of excess clothing, sleeping bag and other personal items on eBay before Julie leaving Australia. This amount is taxed at source, and therefore it should not be included in her assessable income. In conclusion, Julie would be assessed on the salary she received from the fruit grower in Bundaberg of AUD$6,000, the $250 prize that she won in the annual watermelon eating contest in Bundaberg, and the interest she received on her Australian bank account of $180. This is because these amounts were realized and received in the year of income and no withholding tax had been charged on the interest she received on her Australian bank account (Lang, 2014). According to the income tax act, if compensation were paid for the loss of business, the compensation would be for the loss of capital asset (Reinhardt, and Steel, 2006, p.1). The income tax assessment act s8-1 states that any losses that are of capital nature are not deductible. However, the receipts for compensation would be deductible under s8-1, as they would be considered as ordinary income. In this case, Ted received $45,000 in compensation for the permanent loss of access to the street at the rear of his business premises. Since this receipt was because of permanent loss, it would be deductible for tax purposes. In this same scenario, Ted was also compensated $15,000 for the loss of profits caused by the temporary disruption to his business. This amount would be assessed for tax purposes as seen in Carpark v FCT (1966). Second, Ted received $50,000 for signing a contract with a clothing company to only stock their brand of protective work clothing (Zelinsky, 2010, p.1289). He was also not to stock any other brand apart from the one stated in the contract. According to re Seagate Technology, LLC, 497 F case, the owner of the patent was required to prove the defendant acted without taking into consideration his actual state of mind and that he knew of the high likelihood of the infringement of the patent. In this case, the court ruled that the Seagate test was unduly rigid and that payment of damages was necessary. Section 284 of the income tax assessment act was also used to award damages based on infringement of the patent (Reinhardt, and Steel, 2006, p.1). The amount of $50,000 received by Ted should, therefore, be included in the assessable income for tax purposes. Third, Ted received a large order from a mining company to supply the companys employees with uniforms where he issued an invoice for $15,000 for the order on 25 June 2016. Since the amount was received on 15 July 2016, it should not be included in the assessable income of the year of revenue ends 30 June 2016 as seen in subsection 25(1) of the income tax assessment act 1936 (Kirchler, Niemirowski, and Wearing, 2006, pp.502-517). Finally, on 28 May 2016 Ted placed an order for $45,000. The goods were, however, shipped on 10 June 2016 and arrived at Teds shop on 5 July 2016. Since the shipping terms were FOB, Ted took ownership, control, and risk of the clothes once they were loaded onto the ship. The goods were loaded on 10 June 2016 while the year of income ended as at 30 June 2016. This implies that the cost of the stock of $45,000 should be included in the assessable income as payment for taxation purposes (Handley, and Maheswaran, 2008, pp.82-94). In conclusion, Ted's allowable deductions would include the compensation of $45,000 for the permanent loss of access to the street at the rear of his business premises, and the compensation of $15,000 for the loss of profits. They would also include an amount of $50,000 for signing a contract with a clothing company, and the cost of stock of $45,000. This is because these costs were incurred by Ted in the year of income and they were suffered to realize the taxable income (Handley, and Maheswaran, 2008, pp.82-94). According to SSAct section 1075 of the income tax assessment act 1997; only expenses directly related to the ordinary business operations would be deductible (Dai, Maydew, Shackelford, and Zhang, 2008, pp.709-742). These deductible expenses would include those incurred while earning the taxable income for the year of revenue or such expenditures necessary for conducting the business with the purpose of earning the taxable income. SSAct section 7(2) states that capital expenditures, investments, superannuation contributions for the partner of the partnership, obsolescence and any donations to charitable institutions are not unacceptable business deductions (Dai, Maydew, Shackelford, and Zhang, 2008, pp.709-742). In this case study, John and Denise incurred business deductions such as a fee to establish the company structure of $1,200, a feasibility study of $660, loan establishment fee of $1,500, and construction cost of the building of $98,000, which was incurred in 2005 by the company that owned that building before DDC (King, and Fullerton, 2010). The firm also other business deduction such as small commercial premises of $450,000, a hydro bath of $900, fencing of $10,000, legal fees of $6,000 to defend itself against the closure notice, veterinary fees of $800, and a donation of $5,000 to the RSPCA. The income tax assessment act 1997 states that allowable deductions are those deductions that are incurred on normal business operations that are they are earned as a result of the taxable income or for conducting business operations for the purpose of earning the taxable income. John and Denise are partners in the DDC business (King, and Fullerton, 2010). This means that they would be taxed on any remuneration paid to them by the partnership. They would also be taxed on any interest on capital less interest on drawings and the share of adjusted taxable income after allowing or deducting salaries, bonuses, commissions, and interest on capital. In this case, John and Denise contributed $100,000 each to the partnership. Interest on this amount would not be taxable in the business, but rather it would be taxed on John and Denise, which means that it is not an allowable deduction for the firm. John and Denise incurred a fee of $1,200 to establish the company structure. Since this amount was incurred to conduct the business to earn the taxable income, it would be an allowable deduction for tax purposes (Spisto, 2008). Second, they conducted a feasibility study at the cost of $660. This feasibility study was used to determine the viability of the project. This means that it is an expense incurred to conduct the business to earn the taxable income. It should, therefore, be included as an allowable deduction for taxation purposes. Third, John and Denise a loan establishment fee of $1,500. This amount was used to acquire a loan of $300,000 to be used to finance the Doggy Day Care Pty Ltd business operations. This amount should, therefore, be included as an allowable deduction as it was incurred to conduct the business to earn the taxable income (Prentice-Hall, Inc, 2008). Fourth, a construction cost of the building of $98,000 was incurred in 2005 by the previous owners of the b uilding. Since this amount was not born by the Doggy Day Care Pty Ltd and in the year of income, it should not be accepted as an allowable deduction. Fifth, John, and Denise incurred $450,000 to purchase small commercial premises. These small industrial facilities were used to conduct the doggy day care. This implies that since they were used to earn the taxable income, they would be included as allowable deductions for income tax purposes (Gurney, 2006, p.259). Sixth, John, and Denise bought a hydrobath for $900. This would be included as an allowable deduction since it was used to conduct the business operations that is bathing the dogs for the purpose of attaining the business objectives. Seventh, the Doggy Day Care Pty Ltd incurred a cost of $10,000 to fence the premises. Ideally, renovation is a disallowable expense as it is not an ordinary business operation. This means that it should not be deducted for taxation purposes (Freudenberg, Tran-Nam, Karlinsky, and Gupta, 2012, p.677). Eighth, John, and Denise incurred legal fees of $6,000 to prevent the closure of company out of the lawsuit presented by the neighbors. This amount is not an ordinary business operation, and it should therefore not be allowed for tax purposes. Ninth, John, and Denise incurred veterinary fees of $800 to prevent a lawsuit by one of the neighbors whose dog got ill. Since this fee is not a normal business operation, it should not be allowed for income tax purpose s (Elliffe, and Yin, 2011). Lastly, John and Denise donated $5,000 to the RSPCA. Since this is a donation to a charitable animal organization, it should not be taxed which means that it is not an allowable deduction. In conclusion, the amounts that should be included in the taxable income are the fee of $1,200 to establish the company structure, the feasibility study of $660, and the loan establishment fee of $1,500. The cost of $450,000 incurred while purchasing the small commercial premises and the cost of the hydrobath of $900 should also be assessed. All the other expenses incurred by John and Denise should not be included in the assessable income as they are not conducted for the normal or ordinary business operations (Hoffman, Raabe, Smith, and Maloney, 2013). According to S 48 of the income tax assessment act 1997, capital gains, the cost of the improvement, PMS fee are held to be deductible expenditure (Desai, and Dharmapala, 2008, pp. 13-30). This is evident in the case of 52 SOT 327 (Mum.) (Trib.). In this case, the assessee earned capital gain from the sale of his ancestral land. He claimed exemption from taxes in according to u/s 54F towards the four flats he had purchased that were to be converted into one residential building. The court allowed the exemption on the basis that the flats were separate and independent residential buildings. The tribunal held that if the requirement of the family of the assessee were met by merging the four apartments into one residential unit, the assessee would be allowed to claim exemption as it would be deemed as a capital gain (Devereux, 2008, pp.698-719). Roy had previous capital losses. In 2010, Roy had a capital loss of $5,000 while in 2014; he had a capital loss of $15,000. These losses are to be carried forward and offset against the capital gains of 2016 (Di John, 2006). Roy has two assets that is a holiday home and a diamond ring, which he inherited from his mother. On 20 April 2016, Roy sold his luxury penthouse apartment for $250,000 in cash, and he also received win a luxury boat that had a market value of $630,000. Roy had initially purchased the house in 2005 for $750,000. During this purchase, he incurred stamp duty and legal fees on the purchase of $10,000 and the sale of $1,000. He also committed council rates insurance of $15,000 during the period of ownership. One way of calculating the capital gains is by taking the selling price of the asset minus the original price of the property (Tanzi, 2014). The price of sale and the buying price must include all fees and expenses relating to the purchase and selling of the holi day home as shown below. The capital gain on the sale of the holiday home would, therefore, be as shown in the equations below. Roy also had a diamond ring, which his mother had purchased in 1997 for $2,500. At the time his mother passed away that is in 2014, the diamond ring had a market value of $5,000 (Burman, 2010). Roy sold the ring for $5,800 on 28 February 2016 at an auction fee of $580. Here, a different technique would be used to calculate the capital gain of Roy. This technique is known as the indexation method of calculation of capital gains. This method is used if the asset was acquired before 21 September 1999 and the asset was owned for twelve months or more. Ideally, inflation is bound to affect the cost base (Jin, 2006, pp.1399-1431). It is therefore recommended that the cost base should be indexed to determine its current value as at the year of income. The indexation factor will be as shown below. The indexed purchase price would, therefore, be calculated by taking the total purchase price multiplied by the indexation factor as shown below. The capital gain or loss would be the selling price of the diamond ring plus the auction fee less the indexed purchase price as shown below. To get the capital gain or loss that would be included in Roy's assessable income, we will sum up all the previous capital loss with the recent capital loss and gain as shown in the equation below. Roy would, therefore, have a capital gain of $105,380, which would be included in his assessable income for the income year ended 30 June 2016 for capital gains tax purposes. This capital gain was realized after deducting the capital losses from the prior periods (Jin, 2006, pp.1399-1431). References Basu, S., 2007.Global perspectives on e-commerce taxation law. Ashgate Publishing, Ltd. Retrieved on 29 December 2016. Burman, L.E., 2010.The labyrinth of capital gains tax policy: A guide for the perplexed. Brookings Institution Press. Retrieved on 29 December 2016. Dai, Z., Maydew, E., Shackelford, D.A. and Zhang, H.H., 2008. Capital Gains Taxes and Asset Prices: Capitalization or Lock?in?.The journal of finance,63(2), pp.709-742. Retrieved on 29 December 2016. 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Tax F.,27, p.677. Retrieved on 29 December 2016. Gurney, P.B., 2006. Corporate Taxation in Australia, Hong Kong, and Singapore: Observations on Some Jurisdictional and Operational Distinctions. Hong Kong LJ,36, p.259. Retrieved on 29 December 2016. Handley, J.C. and Maheswaran, K., 2008. A measure of the efficacy of the Australian imputation tax system.Economic Record,84(264), pp.82-94. Retrieved on 29 December 2016. Hoffman, W.H., Raabe, W.A., Smith, J.E. and Maloney, D.M., 2007.West Federal Taxation: Corporations, Partnerships, Estates, and Trusts. Southwestern Pub. Retrieved on 29 December 2016. Hoffman, W.H., Raabe, W.A., Smith, J.E. and Maloney, D.M. eds., 2013.Corporations, Partnerships, Estates Trusts. Southwestern, Cengage Learning. Retrieved on 29 December 2016. Jin, L., 2006. Capital gains tax overhang and price pressure.The journal of finance,61(3), pp.1399-1431. Retrieved on 29 December 2016. Kirchler, E., Niemirowski, A. and Wearing, A., 2006. Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers.Journal of economic psychology,27(4), pp.502-517. Retrieved on 29 December 2016. King, M.A., and Fullerton, D., 2010.The taxation of income from capital: A comparative study of the United States, the United Kingdom, Sweden and West Germany. University of Chicago Press. Retrieved on 29 December 2016. Lang, M., 2014.Introduction to the law of double taxation conventions. Linde Verlag GmbH. Retrieved on 29 December 2016. Nielson, L. and Harris, B., 2010.Chronology of superannuation and retirement income in Australia. Department of Parliamentary Services. Retrieved on 29 December 2016. Picciotto, S., 2007. Constructing compliance: Game playing, tax law, and the regulatory state.Law Policy,29(1), pp.11-30. Retrieved on 29 December 2016. Prentice-Hall, Inc, 2008.Prentice Hall's Federal Taxation: Corporations, partnerships, estates, and trusts. Prentice Hall. Retrieved on 29 December 2016. Reinhardt, S. and Steel, L., 2006. A brief history of Australia's tax system. Economic Round-up, (Winter 2006), p.1. Retrieved on 29 December 2016. Spisto, M., 2008.Tax Law. Thomson Lawbook Co. Retrieved on 29 December 2016. Tanzi, V., 2014. Inflation, Indexation and interest income taxation.PSL Quarterly Review,29(116). Retrieved on 29 December 2016. Taseska, A., 2008. Overview of public-private partnerships in Australia: financing, regulation, auditing and proposed improvements.Journal of Contemporary Issues in Business and Government, The,14(2), p.79. Retrieved on 29 December 2016. Zelinsky, E.A., 2010. Citizenship and Worldwide Taxation: Citizenship as an Administrable Proxy for Domicile.Iowa L. Rev.,96, p.1289. Retrieved on 29 December 2016.

John Muir vs. Gifford Pinchot Essay Example

John Muir vs. Gifford Pinchot Paper Have you ever heard of John Muir and Gifford Pinchot? These two men expressed different beliefs over preservation and conservation. John Muir was America’s most famous conservationist. While Gifford Pinchot was one of America’s leading preservationist. Both of these men spent most of their lifetime defending the natural resources and the wildlife around the world. John Muir is one of California’s most important historical personalities. Born in Scotland, he has been called â€Å"The Father of our National Parks,† â€Å"Wilderness Profit,† and â€Å"Citizen of the Universe. As a wilderness explorer, his exciting adventures in the Sierra Nevada and Alaska’s glaciers led him searching for nature’s beauty. Gifford Pinchot was born to a wealthy family on August 11, 1865, at his family’s summer home in Connecticut. His family was upper-class merchants, politicians, and land owners. His father asked him what he thought about being a forester because not a single American had made forestry a profession. Pinchot had no idea what a forester was other than being in the woods. Since he liked everything about the woods he decided in favor of forestry. He studied at Yale and then furthered his education by attending a French forestry school where he learned the value of selective rather than unrestrained harvesting of forests. John Muir devoted his life to safeguarding the world’s landscapes. He was the founder of the Sierra Club and a major influence on conservation in the U. S. After an eye injury, he decided to turn his eyes to fields and woods. We will write a custom essay sample on John Muir vs. Gifford Pinchot specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on John Muir vs. Gifford Pinchot specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on John Muir vs. Gifford Pinchot specifically for you FOR ONLY $16.38 $13.9/page Hire Writer He walked from Wisconsin to the Gulf of Mexico, then sailed the Caribbean and the West Coast of North America, landing in San Francisco. He began writing about the western wilderness which attracted the attention of famous men of the time. He published many articles and 10 books about his travels. This led to an act of Congress that created Yosemite National Park. He strongly believed in preserving the natural land and taught people the importance of experiencing and protecting our natural heritage. Muir and Gifford had two different approaches to wilderness and the environment. Muir believed preservation was the priority but Pinchot was determined to stop exploitation through a wise use approach of all natural resources. Both men thought management was needed for preservation. They also thought America would fail to meet its future needs if natural resources and the environment were left uncontrolled. Muir and Pinchot were also obsessed with the fury of development. They knew development was necessary but wanted to keep and preserve the forests, mountains, fields, and lakes. Gifford Pinchot was chief of the Division of forestry in 1898. Under President Roosevelt, the Forest Service added millions of acres to the national forest, controlled their use, and regulated their harvest. Roosevelt’s successor, President Taft, did not really care for government ownership of land. This is what divided Roosevelt and Taft and led to the creation of the Progressive Party. Pinchot ran for the United States Senate but did not win. He then changed from national to State politics. His goal was governorship. This is where he believed he would have the greatest opportunity to bring about the reforms he proposed. As Governor, his plans focused on government reorganization and economy, enforcement of prohibition, and regulating public utilities. He was elected as governor a second time but never did win the nomination for election to the United States Senate. His last years were giving advice to the President and writing a book about his life as a forester. John Muir’s words and deeds helped inspire President Roosevelt’s innovative conservation programs like the first National Monuments by President Proclamation, and Yosemite National Park by congressional action. John Muir and other supporters formed the Sierra Club â€Å"to make the mountains glad. † He was the first president in the club, an office he held until he died in 1914. In order to make the mountains happy the John Muir Trust shows that the damage on the wilderness over the years can be repaired. He campaigned for the creation of Yosemite National Park, which Congress approved in 1890. John Muir got the title â€Å"The Father of the National Parks System† from President Theodore Roosevelt because he was a good and influential writer. Gifford Pinchot and John Muir encouraged preservation and conservation of our forests and natural resources. These men have started the process of repairing and keeping the forest safe. They believed in order for the United States to meet its future needs something had to be done. Many articles and books have been written to inform the people of the need to preserve. Without the achievements of this two men America and the World would not have the resources it has today. Their life reminds us of the important things that just one person can do.

Exchange Systems, Trade Networks, and Archaeology

Exchange Systems, Trade Networks, and Archaeology An exchange system or trade network can be defined as any manner in which consumers connect with producers. Regional exchange studies in archaeology describe the networks that people used to gain, barter for, purchase, or otherwise obtain raw material, goods, services and ideas from the producers or sources, and to move those goods across the landscape. The purpose of exchange systems can be to fulfill both basic and luxury needs. Archaeologists identify networks of exchange by using a variety of analytical techniques on material culture, and by identifying raw material quarries and manufacturing techniques for specific types of artifacts. Exchange systems have been a focus of archaeological research since the mid-19th century  when chemical analyses were first used to identify the distribution of metal artifacts from central Europe. One pioneer study is that of archaeologist Anna Shepard who during the 1930s and 40s used the presence of mineral inclusions in pottery sherds to provide evidence for a widespread trade and exchange network throughout the southwestern United States. Economic Anthropology The underpinnings of the exchange systems research were strongly influenced by Karl Polyani in the 1940s and 50s. Polyani, an economic anthropologist, described three types of trading exchange: reciprocity, redistribution, and market exchange. Reciprocity and redistribution, said Polyani, are methods that are embedded in long-range relationships that imply trust and confidence: markets, on the other hand, are self-regulating and disembedded from trust relationships between producers and consumers. Reciprocity is a behavioral system of trade, which is based on the more or less equal sharing of goods and services. Reciprocity could be defined simply as you scratch my back, Ill scratch yours: you do something for me, Ill reciprocate by doing something for you. Ill watch your cows, youll provide my family with milk.Redistribution involves a collection point from which goods are apportioned out. In a typical redistribution system, a village chief collects a percentage of the produce in a village, and provides it to members of the group based on need, gifts, feasting: any one of a number of etiquette rules that have been established in a given society.Market exchange involves an organized institution, in which goods producers congregate at specified locations at specified times. Either barter or money exchange is involved ​in order to allow consumers to obtain required goods and services from purveyors. Polyani himself argued that markets may or may not be integrated within c ommunity networks. Identifying Exchange Networks Anthropologists can go into a community and determine the existing exchange networks by talking to the local residents and observing the processes: but archaeologists must work from what David Clarke once called indirect traces in bad samples. Pioneers in the archaeological study of exchange systems include Colin Renfrew, who argued that it was important to study trade because the institution of a trade network is a causal factor for cultural change. Archaeological evidence for the movement of goods across the landscape has been identified by a series of technological innovations, building from Anna Shepards research. In general, sourcing artifacts- identifying where a particular raw material came from- involves a series of laboratory tests on artifacts which are then compared to known similar materials. Chemical analysis techniques used to identify raw material sources include Neutron Activation Analysis (NAA), X-ray fluorescence (XRF) and various spectrographic methods, among a wide and growing number of laboratory techniques. In addition to identifying the source or quarry where raw materials were obtained, chemical analysis can also identify similarities in pottery types or other sorts of finished goods, thus determining whether the finished goods were created locally or brought in from a distant location. Using a variety of methods, archaeologists can identify whether a pot that looks as if it were made in a different town is truly an import, or rather a locally made copy. Markets and Distribution Systems Market locations, both prehistorically and historically, are often located in public plazas or town squares, open spaces shared by a community and common to nearly every society on the planet. Such markets often rotate: market day in a given community may be every Tuesday and in a neighboring community every Wednesday. Archaeological evidence of such use of communal plazas is difficult to ascertain  because typically plazas are cleaned and used for a wide variety of purposes. Itinerant traders such as the pochteca of Mesoamerica have been identified archaeologically through iconography on written documents and monuments such as stele  as well as by the types of artifacts left in burials (grave goods). Caravan routes have been identified in numerous places archaeologically, most famously as part of the Silk Road connecting Asia and Europe. Archaeological evidence seems to suggest that trade networks were much of the driving force behind the construction of roads, whether wheeled vehicles were available or not. Diffusion of Ideas Exchange systems are also the way ideas and innovations are communicated across the landscape. But thats a whole other article. Sources Colburn CS. 2008. Exotica and the  Ã¢â‚¬â€¹Early Minoan Elite: Eastern Imports in Prepalatial Crete. American Journal of Archaeology 112(2):203-224.Gemici K. 2008. Karl Polanyi and the antinomies of embeddedness. Socio-Economic Review 6(1):5-33.Renfrew C. 1977. Alternative models for exchange and spatial distribution. In. In: Earle TK, and Ericson JE, editors. Exchange Systems In Prehistory. New York: Academic Press. p 71-90.Shortland A, Rogers N, and Eremin K. 2007. Trace element discriminants between Egyptian and Mesopotamian Late Bronze Age glasses. Journal of Archaeological Science 34(5):781-789.

Louisiana Purchase

Louisiana Purchase The Louisiana Purchase was the enormous land deal in which the United States, during the administration of Thomas Jefferson, purchased territory from France comprising the present day American Midwest The significance of the Louisiana Purchase was enormous. In one stroke the United States doubled its size. The acquisition of land made westward expansion feasible. And the deal with France guaranteed that the Mississippi River would become a major artery for American commerce, which provided a considerable boost to Americas economic development. At the time, the Louisiana Purchase was also controversial. Jefferson, and his representatives, were well aware that the Constitution did not give the president any authority to make such a deal. Yet the opportunity had to be taken. And to some Americans the deal seemed like a treacherous abuse of presidential power. The Congress went along with Jeffersons idea, and the deal was completed. And it turned out to be perhaps the greatest accomplishment of Jeffersons two terms in office. One remarkable aspect of the Louisiana Purchase is that Jefferson had not really been trying to buy that much land. He was only hoping to acquire the city of New Orleans, but the French emperor, Napoleon Bonaparte, offered a much more attractive deal. Background of the Louisiana Purchase At the beginning of Thomas Jeffersons administration there was great concern in the American government about control of the Mississippi River. It appeared obvious that access to the Mississippi, and especially the port city of New Orleans, would be vital to the further development of the American economy. In a time before canals and railroads, good would need to travel down the Mississippi. As France had lost its grip on its colony of Saint Domingue (which became the nation of Haiti after a slave revolt), the emperor of France, Napoleon Bonaparte, saw less value in hanging on to Louisiana. The idea of a French empire in the Americas was essentially abandoned. Jefferson was interested in acquiring the port of New Orleans. But Napoleon directed his diplomats to offer the United States the entire Louisiana territory, which essentially included what today is the American Midwest. Jeffersons ultimately accepted the deal, and purchased the land for $15 million. The actual transfer, where the land became American territory, took place at the Cabildo, a building in New Orleans, on December 20, 1803. Impact of the Louisiana Purchase When the deal was finalized in 1803, many Americans, including especially government officials, were relieved because the Louisiana Purchase ended the crisis over control of the Mississippi River. The enormous acquisition of land was viewed as a secondary triumph. The purchase, however, would have a huge effect on Americas future. In total, 15 states, in whole or in part, would be carved out of the land acquired from France in 1803:Â  Arkansas, Colorado, Idaho, Iowa, Kansas, Louisiana, Minnesota, Missouri, Montana, Oklahoma, Nebraska, New Mexico, North Dakota, South Dakota, Texas, and Wyoming. While the Lousiana Purchase came as a surprising development, it would profoundly change America, and help to usher in the era of Manifest Destiny.

Globalization Essay Example | Topics and Well Written Essays - 1500 words - 3

Globalization - Essay Example The core intention of promoting globalization and development among countries had positive purposes and tasks to make the world more mature, connected and interdependent. The supporters of globalization influenced many government policy makers, economists, businessmen and journalists into believing that globalization is inevitable and everyone involved should do their best to smooth the process of financial, political and cultural development and integration (Bridges, 2007; Stiglitz, 2006). However, financial and corporate globalization overcame the globalization of production and cultural development. In reality it occurred to be an opportunity for powerful imperialist countries to freely intrude into the economies of other countries and use their financial, natural and labor resources for their own benefits. Despite global economy has grown rapidly due to globalization and development, such international problems like poverty, inequality, illegal immigration and global environment degradation still exist and become even worse year after year. The current paper will determine the meaning of globalization and development in addition to discussing and comparing different approaches to globalization, mainly skeptical and hyper-globalist. It becomes extremely important to explore and critically assess the implications of globalization for patterns of global inequality and the prospects for sustainable development (Allen and Thomas, 2000). By better understanding the map of rhetorical formations in widely-read texts regarding globalization, it might be possible to understand better the concerns and intentions of these opposite viewpoints on globalization and recent global changes. Understanding the Globalization Globalization may be defined as the integration of production and consumption in all markets across the world through uninhibited trade, financial flows, and mutual exchange of technology and knowledge with the free inter-country movement of labor (Jones, 2 010; Watkins and Fowler, 2003). Allen and Thomas (2000) refers to globalization as the growing sense of interconnectedness, when â€Å"the strong are becoming stronger and the weak weaker† as the benefits of globalization accrue to a relatively small proportion of the world’s population while global poverty and social exclusion continue to increase. Globalization has intensified interdependence and competition between economies in the world market having a favorable impact on the overall growth rate of the economy. The process of globalization presumes opening up of world trade, internationalization of financial markets, development of advanced means of communication, growing importance of MNCs, population migration and the increased mobility of goods, capital, data, ideas and people (Ritzer, 2010). Due to globalization not only the GDP has increased, but the direction of growth in the sectors has also been changed. Earlier the maximum part of the GDP in the

Organisation Analysis & Change TOYOTA MOTORS MANUFACTURING CORPORATION Research Paper

Organisation Analysis & Change TOYOTA MOTORS MANUFACTURING CORPORATION - Research Paper Example However, on January 26, 2010, Toyota, suspended the sales of eight vehicles that was recalled for various problem which would include accelerator pedals (Welch, 2011). Having developed the Lean production concept as derived from the Toyota Production System, a question that begs to be answered is how these defects made it to the customers. These kinds of production issues were not the first but only the culmination of a declining culture of quality that is slowly creeping into the once formidable framework. The Lean manufacturing runs along the concept of making sure that all aspect of production takes into consideration the cost of production. Thus, optimization and efficiency are not only high priority but they are ultimate goal of every process. Lean manufacturing concept has learned from the mistakes of Taylorism and Fordism in terms of production processes. The Toyota Production System on the other hand was developed by Kiichiro Tayoda and Taichi Ohno from the foundation of the manufacturing concept built by the founder of Toyota Motors, Sakichi Toyoda. Learning and improving the works of Demmings and Ford, the Toyota Production System or simply TPS relies heavily on the â€Å"Just in Time Concept† of Toyota’s founder (Womack, Jones, & Roos, 2007). ... The above figure in a nutshell depicts the linkages of each framework with each other. I shall use this model in analysing Toyota Motors Corporation. It would be interesting to note how the LEAN and Toyota Production System will project against the Burke-Litwin organization causal modelling. Key Issues and Improvement The Toyota Lean system has been known all over the world as one of the best if not the best production frameworks in the world. It is very successful in some countries when implemented however, it fails miserably in some. With these manufacturing concepts and principles at play in manufacturing its automobiles, recall should not only be improbable it is nearly impossible. Using Burke-Litwin causal model, I shall attempt to determine what went wrong and I shall also provide some solutions on how to prevent the recalls from happening again. Although details may not be able to fit within this essay, a summary if not a short description of each concept shall be provided in relation to Toyota. Problem Analysis In analysing the problem, I shall use the Burke-Litwin Causal Model. External Environment: For Toyota, external environment are the vendors or suppliers although the Toyota Production System recognizes vendors and suppliers as partners, they are still considered as part of the external environment due in part to the lack of control of Toyota over these organizations. Toyota’s external environment similarly includes the government regulators and other certification organizations that guarantees and certifies the compliance of every Toyota products to the standard of every country and industry. Both external factors drive the quality requirement and manufacturing standards of

Plug-in Hybrid vs. Pure Electric Cars Research Essay Essay Example for Free

Plug-in Hybrid vs. Pure Electric Cars Research Essay Essay This world has prospered with gasoline cars since the late eighteen hundreds and nineteen hundreds. In fact, the world we live in today cannot stand without the benefits of gasoline-powered vehicular travel. Since the modernization of travel, the public can drive cars anywhere, including other countries, cities, streets, houses, or even backyards. The mass want of private automobiles has led to more drivers, then a huge amount of pollution, and then that familiar phrase: Global Warming. This is why we need a new alternative to the combustion engine, and there are very many ways to achieve this including plug-in cars and pure electric cars. But, to fully prevent Global Warming, our economy must run on pure clean energy. Plug-in hybrid cars have their benefits, including the ability to revert to an internal combustion engine when the battery dies, but pure-electric cars are the way to go because the battery has a much larger store of electricity and electric cars do not run on harmful gasoline; they run on clean energy. The pros of hybrid plug-in cars do not match the pros that the pure-electric car boasts. Although, there are some so-called experts who disprove this theory, and say that hybrid cars are the best way to go. A pro in the mind of Philip Dunn, a hybrid car advocate, is that â€Å"at higher speeds above forty miles per hour the gas motor kicks in and gives that peppy feel so many car owners look for when driving on the highway. † Another pro is that the hybrid car can â€Å"already get one-hundred mpg on fifty-five-mile trips using cobbled-together PHEVs,† (Plug-in Hybrid Electric Vehicle) says Ben Hewitt, another advocate of hybrid cars. The hybrid vehicle also does not produce any Carbon-Dioxide from a stop, and does not produce any Carbon-Dioxide moving at less than under forty miles per hour. These pros, nonetheless, are better than a pure-gas engine, which compares with an average 21 mpg (estimation courtesy of EPA), and produces Carbon-Dioxide all of the time that it is running. But, these pros do not scratch the surface of the pure-electric car and its wonders. The cons of the plug-in car are various. The plug-in car costs â€Å"anywhere from three-thousand dollars to eight-thousand dollars more than conventional automobiles† (Watson), but these prices will go down as manufacturers start developing more hybrids and create more competition. Until there is more research, hybrids also use up the electric engine in under five-hundred uses, which leads to more money spent replacing the un-chargeable battery. Adding onto the list is the fact that hybrid cars will still use gasoline. In order to clean up Earth, hybrid plug-in cars and their problems shall not be created. Hybrid cars are also weighed down by both engines. The two engines also instigate the problem of maintaining two engines instead of one, which will make repair cost more than gas-powered cars in certain circumstances such as a car crash that damages both engines. Both pros and cons of the hybrid plug-in do not reach the level of pure electric cars. Few cons are tacked onto the pure electric car, but those few are important. Pure-electric cars cannot drive long distance road trips without being recharged. This can take up to three-and-a-half hours in some electric cars, which isn’t good for being late to work or a party. The beneficial trend toward more environmentally friendly vehicles has had the unintended effect of placing the blind and other pedestrians in danger, said Rep. Edolphus Towns (D-New York, 10th) in introducing The Pedestrian Safety Act of 2008 that would protect the blind from electric cars, which are silent. These cars are also pricy, with the Tesla Roadster reaching over one-hundred thousand dollars. These cons come with a reward, though. The pros of having a pure-electric vehicle are heavier than that of its cons. With an average of 220 mpc (miles per charge [based on EPA combined city/highway cycle]), the pure-electric car can cover the average daily driver’s commute and then some. The pure-electric Tesla Roadster can reach up to â€Å"125 mph and has a 0mph-60mph in less than 4 seconds† (Tesla Motors – Tesla Roadster). Also, whenever the brakes are used to stop, you charge the engine. Another thing is that, when stopped, the car does not consume any energy. All of this and zero-emissions boost the pure-electric car to the top of the list of daily drivers and high performance gas-guzzlers. Both types of car oust that of the gas-guzzlers on the road today. Although, to provide a cleaner and more-efficient future for Earth, humans must set aside fossil fuels and use clean electric energy, which a pure-electric car uses. The public cannot make a huge change into hybrid plug-ins and then switch to full electric power; just look at the Digital Television switch that has been postponed twice because people are too lazy to go out and get a free digital cable box. The people are slow to change, which means that in order to switch before humans destroy the world, humans must first change to pure-electric energy. If humans are ready to start the massive change to clean up Earth, those humans must first stop making a new mess. Works Cited Dunn, Philip. Hybrid Cars Pros and Cons. (2006) 4 Apr 2009 . Hewitt, Ben. Plug-in Hybrid Electric Cars: How Theyll Solve the Fuel Crunch. May 2007 4 Apr 2009 . Watson, Jerry. Hybrids pros and cons. (2005-2009) 4 Apr 2009 . http://www. teslamotors. com/performance/perf_specs. php Towns, Edolphus. Introduction of Pedestrian Safety Act of 2008, April 9th, 2008.

Equity vs Debt Essay -- GCSE Business Marketing Coursework

Equity vs Debt Financial Statement Information - Debt and Equity Holders Debtholders and equityholders as claimants to a firm’s future cashflows are interested in assessing risk. Debtholders Debtholders are primarily interested in assessing whether the firm’s cashflow will be sufficient to make interest and principal payments on a timely basis The lower the probability of a cash shortfall, the lower the risk to the debtholder Debtholders therefore gather information about the firm’s liquidity, debt capacity and liquidation value of assets Equityholders Equityholders are residual claimants of the firm’s cashflows. Shareholders in effect, hold an option on the value of the firm’s assets, with the exercise price equal to the face value of the debt. It is well known that the option component of equity value increases with the variance of expected future cashflows – Black and Scholes (1973) and with the firm’s debt to equity ratio. Therefore, when equity has a large component of option-like characteristics, financial statement analysis focuses on assessing both the expected level and the variance of future cashflows when valuing equity. At extreme debt levels, the equity is a ‘deep in the money’ option and its valuation does not require the use of the option pricing model. More traditional valuation models suffice. Financial analysts are interested in assessing a firm’s Beta risk so that they can perform valuation of traded stocks, seasoned e... Equity vs Debt Essay -- GCSE Business Marketing Coursework Equity vs Debt Financial Statement Information - Debt and Equity Holders Debtholders and equityholders as claimants to a firm’s future cashflows are interested in assessing risk. Debtholders Debtholders are primarily interested in assessing whether the firm’s cashflow will be sufficient to make interest and principal payments on a timely basis The lower the probability of a cash shortfall, the lower the risk to the debtholder Debtholders therefore gather information about the firm’s liquidity, debt capacity and liquidation value of assets Equityholders Equityholders are residual claimants of the firm’s cashflows. Shareholders in effect, hold an option on the value of the firm’s assets, with the exercise price equal to the face value of the debt. It is well known that the option component of equity value increases with the variance of expected future cashflows – Black and Scholes (1973) and with the firm’s debt to equity ratio. Therefore, when equity has a large component of option-like characteristics, financial statement analysis focuses on assessing both the expected level and the variance of future cashflows when valuing equity. At extreme debt levels, the equity is a ‘deep in the money’ option and its valuation does not require the use of the option pricing model. More traditional valuation models suffice. Financial analysts are interested in assessing a firm’s Beta risk so that they can perform valuation of traded stocks, seasoned e...

Children Reading

â€Å"Children are not reading as much as they should presents danger† As Mr. Russell states, children not reading presents a risk in terms of their learning abilities. I believe Mr. Russell is correct. When children do not read enough, their development of creativity, attention span, imagination and vocabulary are not as developed as they should be. Overall they fail to develop to their full potential because reading comprehension strengthens our brain by making it active. When children’s brains are not at their fullest potential when they get older, it could lead to a lot of problems.They can receive poor grades, have a difficult time when completing assignments, have a low self-esteem and behavior problems, become shy and get easily frustrated. If a whole generation of children grew up to have these issues, it could lead to many problems in society as a whole. â€Å"A book requires that we think, and that is the great adventure to reading. † When we read a boo k, it forces us to use or brains. It requires us to take every element in the story such as the characters, plot and setting and putting them together to create a theme. Putting together these elements enhances our creativity and forces us to use our intelligence.While reading a book one imagines in their mind what is going on with the story. This visual then enhances our creativity. It also forces us to use our intelligence. The vocabulary and solutions to the problems makes us think. Personally, I think one of the best things about reading something that you enjoy is the adventure that you have while reading. I forget about my everyday issues and enter into a world where my mind can just explore a whole other world that I cannot physically experience myself. The combination of these aspects makes reading an exciting experience.

Conceptualizing a Business Essay

Strategic planning for the purpose of developing a business is vital. In my opinion, a strong vision, mission, and values make up the foundation that is required to build a successful business. This paper will introduce the business selected in week two and will explain the importance of the selected business’s vision, mission, and values as they correspond in determining a strategic direction. The created vision for this organization will clearly demonstrate the future plans for the business. The guiding principles or values for the selected business considering the topics of culture, social responsibility, and ethics will be defined. Next, an analytical overview of how the vision, mission, and values guide the organization’s strategic direction will be discussed. Finally, an evaluation of how the organization addresses customer needs and critiques how the business achieves competitive advantage will be performed. When selecting a business these planning processes are important and will help define what direction the business is going in for success. The first objective in strategically planning a business is to have a vision. As stated by BusinessDictionary. om, a Vision Statement is: â€Å"An aspirational description of what an organization would like to achieve or accomplish in the mid-term or long-term future. It is intended to serves as a clear guide for choosing current and future courses of action. † The vision for the company is to be like Wal-Mart, a one-stop shop. I envision the hair salon to become a unisex salon, spa, and barber shop. The vision is for a person to come in and get his or her hair, nails and skin care, while having the option to purchase professional hair and beauty products at a fair and reasonable price. The vision is to incorporate a boutique where not only can people get pampered but can also buy a nice outfit to complete their look. The motto is, â€Å"We keep you neat from your head to your feet,† and therefore incorporating a boutique will confirm the motto of the business. The vision is to incorporate services that will stand out only in said selected salon and to provide professional caregivers and products to make customers feel as if they are on top of the world relaxing in a cloud of comfort ability. The business selected is a professional hair salon. When considering starting a business, one should ask themselves, â€Å"What is the mission for my business? † The mission of a company is the unique purpose that sets it apart from other companies of its type and identifies the scope of its operations (Pearce, & Robinson, 2009). The mission for the selected hair salon is to supply products and services to customers with exceptional customer service. To create a pleasurable environment with high-level professionals, for desired hair and body care results. Our Motto is, â€Å"We keep you neat from your head to your feet. The chosen business strives to use high quality products with passion and courtesy to all clients. The name for the hair salon will be, â€Å"The Malveaux Hair Experience. † The Malveaux Hair Experience needs guiding principles or values considering the topics of culture, social responsibility, and ethics. It is the responsibility of the salon owner to ensure that all personnel are adequately trained, licensed, and understands each service offered (Fulbright, 2004). It is the salon owner responsibility to be aware of the liabilities of the salon, licensed personnel, clean environment, and clean equipment. The social responsibility of a salon is pondering hair trend, marketing, and clients. The salon should be run with individual morals and values as well as the values of the business. In a salon setting, the professionals must have respect for one another. There has to be a strong trust factor with each other personal items and salon products. The salon has personnel has to consist of a group of team players. Although stylist has their own style of artistry, they must all be on the same professional level. Each employee of the salon must portray positive attitudes and leadership skills. Customers will be greeted with a friendly smile and treated fair and with respect. It is the responsibility of the salon’s team members to create an environment that treats people the way he or she expects to be treated and not subject the business to anything short of this type of behavior. The vision, mission, and values guide the organizations strategic direction. The vision, mission, and values of the company help to forecast the business’s success. As long as the business is following the strategic plan by which the foundation and integrity of the company is built, customers will continue to come and receive services. People will spread the word of good service he or she received while visiting The Malveaux Hair Experience. Good values will help the business grow in areas the business could not imagine. If the employees and manager of the business follow the strategic plan of the company, the company will be successful and profitable. The vision, mission, and values will help all employees involved and will allow the team to be on the same accord. This is a perfect example of how to keep team communication consistent and giving excellent customer service to clients. When employees work toward one common goal, the organization is channeled in the right direction. The mission helps to generate possible and desired opportunities. The organization needs to evaluate how the organization addresses customer needs and critique how he or she achieves competitive advantage. The salon has to evaluate the services and products provided to the customers. Evaluate whether or not the needs are met in accordance to the ethics of the business. The business has to evaluate whether or not it is providing services that other salons are not offering. The business has to evaluate the competition it has and make sure its business providing the best customer service. The business can evaluate repeat customers and if the needs are being met. If a customer tells his or her family and friends about the services or services The Malveaux Hair Experience is providing, the word of mouth referrals will be a good evaluation of how the business is doing. This will also provide a way to analyze whether or not the company is meeting the needs of the customers and meeting or exceeding the competitive advantage. This paper explained the importance of a business’s vision, mission, values, and has determined the strategic direction. When a strategic plan is in place, this helps the business determine what needs to be the main focus. Planning helps the business show leadership and direction. The business has to have some direction to achieve goals set for the business. Working with a team of people who focus on the same goal will allow much success for businesses. Strategic management is the set of decision and actions that result in the formulation and implementation of plans designed to achieve a company’s objectives (Pearce, & Robinson, 2009).

Free Essays on DNA Testing

DNA will let a Montana man put prison behind him, but questions linger By Adam Liptak, NY Times National Report, Tuesday, October 1, 2002 This article reports the news of a Montana man ¡Ã‚ ¯s release from prison, after serving 15 years of a 40 year sentence for raping an eight year old girl. Jimmy Ray Bromgard was wrongly convicted based on the testimony of the manager of the state ¡Ã‚ ¯s crime laboratory, who assigned a quantitative value to the possibility that hairs found at the scene belonged to the defendant, when such quantitative measurement had not been scientifically established. The victim was not able to say with any certainty that Mr. Bromgard was the man who raped her, and there was no other evidence to link him to the crime. The laboratory manager, Arnold Melnikoff, testified that the hair found at the scene was indistinguishable from the defendant ¡Ã‚ ¯s sample hair, and the possibility of that occurring was 1 in 10,000. Mr. Melnikoff has acknowledged that there has never been a thorough study that would allow the kind of quantification he used, and that his figures were based on his personal experiences. Mr. Bromgard ¡Ã‚ ¯s attorney has asked for an audit of the cases in which Mr. Melnikoff testified. The danger that he gave similar misleading testimony in other trials, or that because he set the tone for the rest of the lab employees, others under his supervision might have given misleading testimony, is troubling. Mr. Bromgard was also the victim of careless lawyering. His court appointed lawyer only met with him once, never prepared him for testimony, nor challenged any of the state ¡Ã‚ ¯s evidence. He promised to appeal the decision, but did not. The state of Montana and several of its counties have been sued by the American Civil Liberties Union for failing to spend enough money to ensure that poor defendants receive adequate representation. Since Mr. Bromgard ¡Ã‚ ¯s trial, some of the counties have res... Free Essays on DNA Testing Free Essays on DNA Testing DNA will let a Montana man put prison behind him, but questions linger By Adam Liptak, NY Times National Report, Tuesday, October 1, 2002 This article reports the news of a Montana man ¡Ã‚ ¯s release from prison, after serving 15 years of a 40 year sentence for raping an eight year old girl. Jimmy Ray Bromgard was wrongly convicted based on the testimony of the manager of the state ¡Ã‚ ¯s crime laboratory, who assigned a quantitative value to the possibility that hairs found at the scene belonged to the defendant, when such quantitative measurement had not been scientifically established. The victim was not able to say with any certainty that Mr. Bromgard was the man who raped her, and there was no other evidence to link him to the crime. The laboratory manager, Arnold Melnikoff, testified that the hair found at the scene was indistinguishable from the defendant ¡Ã‚ ¯s sample hair, and the possibility of that occurring was 1 in 10,000. Mr. Melnikoff has acknowledged that there has never been a thorough study that would allow the kind of quantification he used, and that his figures were based on his personal experiences. Mr. Bromgard ¡Ã‚ ¯s attorney has asked for an audit of the cases in which Mr. Melnikoff testified. The danger that he gave similar misleading testimony in other trials, or that because he set the tone for the rest of the lab employees, others under his supervision might have given misleading testimony, is troubling. Mr. Bromgard was also the victim of careless lawyering. His court appointed lawyer only met with him once, never prepared him for testimony, nor challenged any of the state ¡Ã‚ ¯s evidence. He promised to appeal the decision, but did not. The state of Montana and several of its counties have been sued by the American Civil Liberties Union for failing to spend enough money to ensure that poor defendants receive adequate representation. Since Mr. Bromgard ¡Ã‚ ¯s trial, some of the counties have res...

ROSSI Surname Meaning and Family History

ROSSI Surname Meaning and Family History Rossi originated as a  descriptive surname meaning red-haired or ruddy-complexioned individual, derived from the nickname rosso, meaning red. The Rossi surname was most common in northern Italy. Surname Origin:  Italian Alternate Surname Spellings:  ROSSO, ROSSA, RUSSI, RUSSO, RUGGIU, RUBIU, ROSSELLI, ROSSELLO, ROSSELLINI, RISSIELLO, ROSSILLO, ROSSETTI, ROSSETTO, ROSSETTINI, ROSSITTI, ROSSITTO, ROSSINI, ROSSINO, ROSSOTTI, ROSSOTTO, ROSSINI, ROSSONE, ROSSUTO, RUSSELLO, RUSSINO, RUSSOTTI, RUSSOTTO, RUSSIANI, RUSSOLILLO Famous People with the Surname ROSSI Portia de Rossi - Australian actress born under the name Amanda Lee Rogers; wife of talk show host Ellen DeGeneresAldo Rossi - Italian architectValentino Rossi - Italian professional motorcycle racer Where is the ROSSI Surname Most Common? The Rossi surname is the 875th most common surname in the world, according to surname distribution data from  Forebears. It is found most prevalently in Italy, by far- it ranks as the #1 surname in the country. It is also very common in San Marino, where it ranks 8th, as well as Monaco (4th), Argentina (51st) and Switzerland (73rd). WorldNames PublicProfiler  pinpoints the Rossi surname as being particularly common throughout northern Italy, especially in the regions of Umbria, Toscana, Emilia-Romagna, Marche, Liguria, Corse, Lazio, Molise, Lombardia and Veneto. It is next most frequently found in Argentina, followed by Switzerland, France and Luxembourg. Genealogy Resources for the Surname ROSSI Italian Surname Meanings OriginsUncover the meaning of your Italian last name with this guide to how Italian surnames came about, and a list of the 50 most common Italian surnames. Rossi Family Crest - Its Not What You ThinkContrary to what you may hear, there is no such thing as a Rossi  family crest or coat of arms for the Rossi surname.  Coats of arms are granted to individuals, not families, and may rightfully be used only by the uninterrupted male line descendants of the person to whom the coat of arms was originally granted. The ROSSI DNA ProjectIndividuals with the Rossi surname are invited to join this project to  work together to find their common heritage through DNA testing and sharing of information. ROSSI Family Genealogy ForumThis free message board is focused on descendants of Rossi ancestors around the world. Search the forum for posts about your Rossi ancestors, or join the forum and post your own queries.   FamilySearch - ROSSI  GenealogyExplore over 835,000  results from digitized  historical records and lineage-linked family trees related to the Rossi surname on this free website hosted by the Church of Jesus Christ of Latter-day Saints. ROSSI Surname Mailing ListFree mailing list for researchers of the Rossi surname and its variations includes subscription details and a searchable archives of past messages. GeneaNet - Rossi RecordsGeneaNet includes archival records, family trees, and other resources for individuals with the Rossi surname, with a concentration on records and families from France and other European countries. The Rossi Genealogy and Family Tree PageBrowse genealogy records and links to genealogical and historical records for individuals with the Rossi surname from the website of Genealogy Today. Ancestry.com: Rossi SurnameExplore over 740,000 digitized records and database entries, including census records, passenger lists, military records, land deeds, probates, wills and other records for the Rossi surname on the subscription-based website, Ancestry.com. - References: Surname Meanings Origins Cottle, Basil.  Penguin Dictionary of Surnames. Baltimore, MD: Penguin Books, 1967. Dorward, David.  Scottish Surnames. Collins Celtic (Pocket edition), 1998. Fucilla, Joseph.  Our Italian Surnames. Genealogical Publishing Company, 2003. Hanks, Patrick and Flavia Hodges.  A Dictionary of Surnames. Oxford University Press, 1989. Hanks, Patrick.  Dictionary of American Family Names. Oxford University Press, 2003. Reaney, P.H.  A Dictionary of English Surnames. Oxford University Press, 1997. Smith, Elsdon C.  American Surnames. Genealogical Publishing Company, 1997. Back to  Glossary of Surname Meanings Origins

Caring for Children and Adolescents Assignment Example | Topics and Well Written Essays - 1000 words

Caring for Children and Adolescents - Assignment Example The idea that one of the best ways to combat the dangers associated with teen drinking is to step up enforcement is certainly a tempting one. Firstly, it comes from and invokes a great deal of time-honored tradition – the idea of using punishments for prescribed acts has been a fundamental part not just of many of the most important legal traditions in the world, but is also still heavily used in the parenting of children of a wide variety of ages. It simply makes sense that if the consequences for being caught drinking are significant, they will out-weigh Furthermore, there is a legitimate argument for the idea that having no or minimal enforcement for a law or policy, such as forbidding teen drinking, implicitly condones such actions, and that to demonstrate seriousness about fighting teen drinking, we must make the consequences of doing so severe. These arguments are especially valid when discussing one of the root enablers of underage drinking: adults willing to sell or pr ovide alcohol to minors. As drinking under the legal limit is (obviously) illegal, every time a teenager drinks there is always an adult who was willing to sell liquor to them or give it to them despite their young age, or who failed to do due diligence by guaranteeing identification was true and accurate. The adults who do this have been trusted by society because they are considered mature enough to understand the consequences of their actions, so if they are mature enough to by alcohol they should be mature enough to ensure it does not reach the hands of under-age drinkers; if they fail to do so then they should be prepared to face the consequences of their actions, even if they are serious. Finally, putting constraints on associated activities, like establishing a curfew, can give law enforcement justification for interrupting dangerous behavior and getting teenagers home safe. There are many reasons to consider enforcement improvements could reduce the harm from teenage drinkin g.

Health Care Management Research Paper Example | Topics and Well Written Essays - 2000 words

Health Care Management - Research Paper Example Frequent readmissions occur due to problems related to chronic infections, which are preventable. This article will give a review of a selected hospital related with problems of E.R (emergency room) overcrowding and frequent readmissions. In health care management, there is a minimal number of individuals who utilize hospital emergency department services repeatedly and outstandingly (Hall, 2008). This also includes in-patient services which pose as, their primary source of health care. Some of the most common problems related to frequent hospital readmission include chronic illnesses, mental illness, substance abuse and homelessness (Ken, Young & Spillane, 1998). Even though, these patients are few, they contribute to a large percentage of medical care costs and exploitation of scant hospital resources for conditions that could have been prevented or treated in common societal settings. These recurrent hospital care users promote congestion in the emergency unit hence leading to hig her health care costs for each individual. Demonstration projects and research carried out by hospitals, local governments, non-governmental organizations and community organizations confirm that frequent health care users can be supported in a more efficient way based on case management (Kirby, 2010). This service can direct them to a suitable primary medical care, housing and other community-based services. Advantageously, the service is cost-effective and enhances exploitation of health care resources for their entire society. The case management services are economical and technologically complicated (Richardson, 2009). Through analysis and research, patients noted to use these services patently reduced their dependence on use of ambulances, emergency departments and hospital in-patient services (Richardson, 2009). Most frequent users show reductions in the exploitation of these public services among others. The governments in different states have strived in meeting the require ments of frequent users by not overstretching the extension of the state services (Byrne, 2003). Many state officials have come up with the idea of a beneficiary system whereby the frequent patients are placed as beneficiaries of the system. They receive publicly-financed health services which are rather expensive. Identifying and addressing necessities of these frequent users should be a component of achieving broader health policy goals. Development of healthcare insurance coverage must include appropriate services for these frequent services (Hall, 2008). The needs of the frequent users can be improved further through quality improvement programs. This will help reduce disparities caused by medical reliance on the overburdened emergency rooms (ER), thus creating habitable cities that respond to other exceptional populations like the veterans (Ken, Young & Spillane, 1998). This ensures that the frequent patients get improved healthcare through this improved healthcare system. Nume rous studies conducted in the health field show that the communication factor has contributed largely to frequent patient readmissions in most hospitals. Lack of communication links between patients, hospitals, providers and skilled nursing facilities (SNFs) is the most common cause related to frequent hospital readmissions (Richardson, 2009). An example is the study carried out of readmission cases of patients with chronic obstructive pulmonary disease (COPD). The results

Quantitative Techniques for Business Project Essay

Quantitative Techniques for Business Project - Essay Example This assignment studies behavior of stock prices at daily interval for the period from July 20, 1988 to July 20, 2009. Figure 1, 2 and 3 illustrate the dynamic character of stock prices respectively of companies Microsoft, Intel, and H&P. The graphical views tell us that these three stocks exhibited exponential growth from the beginning until the middle of 2000. All three stocks later dropped in prices by 30%-% 40% in about 24 moths. They never achieved the previous peak. Microsoft maintained stable prices for the rest of the period while Intel and Hewlett & Packard went through bumpy roads. The dynamic character of Apple stock was different from that of previously mentioned stocks. Figure 4 shows the asymptotic behavior of Apple stock prices from the beginning of the observation period until the middle of 1999. In the latter period, Apple stock price exhibited exponential growth until was hit by the global financial crisis of 2008. Apple’s sudden growth after the mid-1999 can be associated with the release of new products and services. The exponential growth of Microsoft, Intel and H&P stock prices from 1988 until 2000 should be contributed to the development of digital technology of that time. Thus, we can conclude that the innovation and new products influence the rise in stock prices. At the same time, irrespective of innovation, the overall market condition also causes influence on the stock prices. Figure 5 depicts S&P 500 index values from September 26, 2008 to November 21, 2008. In 41 days, the index dropped by 34%. This incident is named as the Global Financial Crisis of 2008. It caused a drop in prices of Microsoft, Apple, Intel and H&P stocks respectively by 27.69%, 35.61%, 31.13%, and 27.55%. This assignment is using time-series data of stock prices. Let Pt be the price of an asset at a time index t and P t-1 at a time t-1. We assume

A Review On Internet Cafe Networks Information Technology Essay

A Review On Internet Cafe Networks Information Technology Essay This assignment is based on the network implementation of internet cafe which is based near the campus of University of East London. We have to design and implement a network and describe the Local Area Network and Wide Area Network management. We have to describe the cost effectiveness solutions with software and hardware we use in this network with justifications. Different layers will also be discussed at different stages in this assignment. Different IP schemes and other network suggestions will be discussed. This assignment also includes conclusion and references of the research used to build this assignment. Research method plays an important role in this assignment. Introduction to ARPANET: Advance Research Projects Agency Network (ARPANET) is the worlds first Network which gives Packet Switching and allows access over network widely. Packet switching helps in establishing a communication link. It was started in the mid 1968. It started through LAN. Phenomenon of Internet cafe: We have to work on internet cafe project which is close to University of East London. This cafe is exists on three floors, and we have to connect or share 75 computers in cost effective solutions. These all computers should be registered with the single IP address. OSI layers have to been defined at different stages on the network. TCP/IP systems relate to local area network and the internet. This network has to been defined using network layout diagram. Network Cost and specifications: This project of internet cafe would require 75 computers, 1 router, 4 switches, LAN cables and 3 printers. A normal computer specification should be: 1 GB RAM At least 2.1 GHZ processor (Intel or Atom) 150 GB hard disk 17 Display Standard USB keyboard Standard USB mouse CD/DVD ROM This is normal system specifications which could be used in internet cafe and can be easily used by the customer. Normally when computers are purchased in bulk for a computer lab or internet cafe system, loyalty discount is normally given by that provider. This specification would estimate cost around  £250  £300 as according to Currys or PC world. Dell computers are normally recommended and purchasing from DELL can be more cost effective. Router We also have to use a router. As this is internet cafe connection, so there should be powerful router connection which could enable more surfers to use internet more easily. There is a router which has recently been launched (EDIMAX BR-6574n Wireless Gigabit Router) this is really power and is available at Currys store for  £80. Apart from that, there are other NETGEAR routers as well which range starts from  £30. Switches We would also need at least 4 switches. Cisco switches are normally recommended by engineers. They are quite fast and comply with the requirement of network. It normally costs around  £100. Some Belkin and Netgear switches are cheaper as well. LAN cable We wo ­uld need LAN cables to make connections overall on the network to connect computers with switches and router. RJ-45 connector cable is used for this purpose. A 50 meter Ethernet LAN cable costs about  £5. The more length would be needed, more prices would be increased. Printers We can also add Printers to the network. It is essential in network computers to have a printer but it is not recommended or compulsory. Normally Printer ranges from  £40 that is all in one, which is better for home and office purposes as it includes Printer, Scanner and Copier. Implementation of Network: We have to work on internet cafe. Cafe has 3 floors and we have arranged 75 computers over three floors. We have to place 3 computers for server purpose. We can divide 25 computers on three floors and also 3 computers as server on third floor. To make a network local, we connect computers first using switch. On first floor, we will place 25 computers, and we have connected these 25 computers using Fibre cable for LAN (Local Area Network). Also we need 3 printers to share on three floors and we connect 1 printer on each floor. We connect all 25 computers and 1 printer with switch. This process has to be repeated on three floors, and then we have to connect them with router. Server computers will be connected with router directly but through switch. When server is directly connected with router, it enables firewall implementation and sharing among the network with secure authentication. LAN is used to connect computers within local area and make a network between them. We use this network in this case to connect computers within the same building. After connecting them through LAN cable, we connect them to Switch. HUB is also called concentrator or multi station access unit (MAU). A normal hub contains 8 to 24 ports for the computers and other devices. It works as a multiple port repeater. It receives a digital signal and re amplifies or regenerates that signal. It then forwards the digital signal to all ports on the hub without looking at any data. Switch is also used for the same purpose as hub but it is more intelligent device. It operates at data link layer of OSI model. The biggest benefit of using switches instead of hubs is that each switch port has its own collision domain. Switch plays really an important role in network. Once they are connected with hub or switch, they will be connected with ROUTER. ROUTER ROUTER is a device which connects multiple networks using similar or different protocols. It manages the route between any two communication networks. IP address will remain the same because there is just one router and it will supply access to all four switches. Each Switch which is having 25 computers and 1 printer on three floors and third one is also having server computers on it will connect with switch which will lead to router. Each computer will have different IP but their ISP will be one only as this will be provided by service provider. After three sets of 75 computers and three printers connected with Switch which is connected to router, after this process we connect one more switch with router which has 3 server computers on it. One server would be file server or printer server, and one would be DHCP/Authentication/Certification server and DNS server. This server system would help in file or printer sharing along the network to protect the computers with firewall option and also to provide certification to computers for different task over the network. OSI OSI stands for Open System Interconnection. It is a set of protocols that allows any two different systems to communicate regardless of their underlying architectures. This physical connection of router with switch and computers comes in Physical Layer of OSI model. Physical layer relates the electrical, optical, mechanical and functional interface to the cable as it defines how the cable is attached to the network adaptor card. Connection of computers with Switch includes Data Link Layer of OSI model. It sends data frames from network later to physical layer. Router is supplying single IP address, and each computer has different IP address. This concept involves Network Layer of OSI model which is responsible for putting data segments into packets. Transport layer works after Network Layer which is responsible segmenting data. It ensures that packets are delivered free of errors with no loss. For implementation of Network especially of Internet cafe, some softwares have also been recommended. Cyber cafe management and installation of networking protocols like IPX, SPX and TCP/IP. This thing comes in Session Layer. The main purpose of session layer is to establish a connection through application running on two different computers. Presentation layer and Application layer are after session layer. Presentation layer is used to determine the format of exchanging the data among network. Application layer handles network access, control the flow and recover errors. Addressing Scheme: Addressing scheme plays an important role in network. TCP/IP, IPv4, IPv6 are essentials of Network scheme. They are normally set to default but they can be changed according to the requirements. Each network system must be identified as unique. This is done through MAC address of device. Each machine always has different IP address on the network. TCP/IP is known as transmission control protocol/Internet protocol. It is a technology that is used to manage the transmission of data by breaking it into packets. These packets travel through router. TCP/IP addressing scheme is used in implementation of this network. This network scheme is normally used for sharing of computers over the network and gives them internet access. IPv4 (Internet Protocol version 4) addressing scheme is really important in a network. The most important aspect of IPv4 is its size. It is most widely organized internet layer protocol. It is a connectionless protocol used for packet switching link layer. IPv4 can establish more than 256 connections. Its range starts from 0 255. This connection is really helpful in internet cafe setup. Normally IPv4 is set to default which detects IP automatically, but we can define IPv4 manually as well which can be allocated. Manual configuration can change IP of the system for some purposes as well. Sub-netting plays an important role in networking. It is a subdivision of an IP network or when the network is divided into several small networks. It results in logical division of an IP address. Subnetting an IP can be done for the various reasons which generally include different physical media, address space, security, control network traffic etc. Subnetting makes it easier to manage the smaller network as well. Subnet masks are also used with IP. Computer performs a bitwise logical AND operation between the address and subnet mask in order to find the Network Address or number. The general syntax for Subnetting is 255.255.255.0 There are generally three classes used for Subnet masks Class A: 255.0.0.0 Class B: 255.255.0.0 Class C: 255.255.255.0 Calculations of Network Subnetting: We have to implement a network with single registered IP which is given by our service provider. 195.5.20.0 This is known an IP address. The default subnet mask for this one would be 255.255.255.0 We have to implement 4 networks and they should be provided with different IP addresses. We use the following steps to find out the network and host computers over the network and range as well 195.5.20.0 255.255.255.0 We use 8 bits for binary written form. 255.255.255.0 = 11111111.11111111.11111111.00000000 This is default Subnet of network We have to implement four networks in a network, so we will do with 4 in binary 2 4 2 2 0 1 0 4 Decimal = 100 binary We will take 3 bits as a result of binary conversion from bit scale. The bit scale helps in implementing a network more easily 128 64 32 16 8 4 2 1 We will take 3 bits for new subnet mask and new Subnet mask will be 11111111.11111111.11111111.11100000 This will be equal to 255.255.255.224 Our new IP range will be 195.5.20.0 195.5.20.31 195.5.20.32 195.5.20.63 195.5.20.64 195.5.20.95 195.5.20.96 195.5.20.127 This is our range of new 4 Networks made by Single registered IP. Network Layout Diagram: Analysis and Synthesis: This research is a conceptual base in which most of the prediction has also been used apart from research on different structures and equipments used in this setup. A concept has been taken from http://www.ccautosoft.com/2011/03/connecting-all-hardwares-in-internet-cafe/ which shows the setup for the internet cafe. This is was quite helpful in equipment structure. This project has been designed to improve the performance of internet cafà © setup with compare to new technology as of library or lab network. Conclusion: This has been concluded from this project that it is reliable and secure network. It can easily give access to all the computers equally. There is less risk of virus spreading over the network as secure switches have been used which gives the high profile for Firewall and other activities. This project uses the latest technology routers and switches which enables the network to communicate more effectively. Also this project is cost effective, and it allows less cost to be spent over the network. Computers have been used with moderate specifications which are compatible to run over network properly.