Flat Tax Essays (Examples)

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Tax Law Letter Mr And Mrs Bob

Words: 1492 Length: 5 Pages Document Type: Essay Paper #: 73692632

Tax Law Letter

Mr. And Mrs. Bob and Anna Diamond

I would like to start by thanking you for entrusting me with guiding you as you plan this next phase of your financial growth. Tax considerations are an important part of ensuring your financial independence and security at any time, and after retirement they can become some of the most significant factors and forces of change in a family's financial position. It is wonderful that you are pursuing your various options in such a considered and careful manner, and I am more than happy to help you in this process of growth and change in your lives.

It is my understanding that you are considering several different property purchases and other methods for generating income through the renting of properties you do or will own. Specifically, you are exploring the possibilities of letting out rooms in the house that you…… [Read More]

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U S Tax Policy Although Smokers

Words: 2407 Length: 7 Pages Document Type: Essay Paper #: 41402953



orks Cited

Thorndike, Joseph J. "The IRS Is Hiding Its History." The ashington Times.

December 19, 1997, p. A23. February 18, 2008. http://www.taxhistory.org/thp/readings.nsf/cf7c9c870b600b9585256df80075b9dd/9de7fcd59915a3be85256e430079327d?OpenDocument

Question

After 9/11, the Federal Reserve Bank, then led by Alan Greenspan, used monetary policy reduced the interest rate, or the rate that consumers must pay to borrow money. This did encourage individuals to spend more. However, it is still debatable if this was the most vital component in extricating America from the throws of economic recession. Government spending, or fiscal as opposed to monetary policy, is often seen as a more direct and superior way to rapidly change economic conditions. Fiscal policy was required to stimulate America's recovery from the Great Depression, according to conventional wisdom, although some still argue that it was the Hoover administration's monetary policy that was ineffective, not that monetary policy was ineffective altogether.

But most economists believe that, to get the…… [Read More]

Works Cited

Heakal, Reem. "What is fiscal policy?" Investopedia. October 22, 2008.  http://www.investopedia.com/articles/04/051904.asp 

Question

Fairness does matter when creating a tax system. In terms of a consumption tax, the poor often consume more than the rich, at least in terms of a percentage of their income. While for a wealthy individual, much of his income can be locked up in assets, making money off of money, for a poor individual, the bulk of his or her income is devoted to buying necessary goods, including rent and food. The consumption tax taxes everyone equally on the surface, regardless of how someone has benefited from the economic system of a particular society, and actually favors those who can allocate their income to sectors of the economy that are not taxed (such as investments, which are not technically consumption).

A flat tax, where everyone pays the same amount, has similar problems in terms of allocating wealth. 15% of a poor person's income, a person who must pay for his or her rent, food, and necessities out of his or her weekly paycheck, means more to that individual than 15% of an income where much of that income can be devoted to investments and luxuries. While not as unfair as a consumption tax as investment income is also taxed, a flat tax is still unfair, and finding the right percentage to finance government operations yet not to be prohibitively costly for the poorest members of society is a difficult balance to strike. The only good thing about the flat tax is its simplicity, as along with the consumption tax as it requires less bureaucracy to enforce. Bureaucracy is expensive as well as frustrating (as anyone who has ever had to fill out a tax form beyond the standard EZ-file well knows!).
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American Tax System vs Other Countries the

Words: 1778 Length: 7 Pages Document Type: Essay Paper #: 70830428

American Tax System vs. Other Countries

The federal government first imposed an individual income tax in 1862 as an emergency means of financing the Civil ar. It also established the Bureau of Internal Revenue, predecessor of the Internal Revenue Service. Tax rates were 3% on income from $600 to $10,000 and 5% on income above $10,000. Later in the war the maximum rate increased to 10% of income." (Encarta)

My how times have changed. This paper will compare the tax systems of four different countries to the American tax system. The four countries that have been chosen are South Africa, Mexico, Hong Kong, and New Zealand..

First lets attempt to briefly (if that were possible) explain the American tax system.

The American Tax System

America has a progressive tax system meaning the greatest tax burden is on people who have the most income. The American tax system can be described…… [Read More]

Works Cited

Corporate Service Center. "Federal Tax Rates." http://www.corporateservicecenter.com/Corp/federal_tax_rates.htm. April16, 2002

Film New Zealand. "New Zealand's tax Environment." Jan. 2002 http://www.filmnz.com/filmnz/Content/Production/Development/Taxation/Taxation.html

Flags of the World.  http://www.crwflags.com/fotw/flags/mx.html . April17, 2001

Henry, Aaron. "The South African Tax System: A Nation is Microcosm." Dec. 6,1999:
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Accounting - Alternative Minimum Tax

Words: 813 Length: 3 Pages Document Type: Essay Paper #: 66522941

Naturally, to the extent the AMT applies to the specific segment of taxpayers to whom it was initially addressed, it is serves a beneficial purpose; on the other hand, that benefit must be considered against the unintended consequences and unfairness of its application to taxpayers completely outside the ranks of the very wealthy, particularly at the lower end of that income category. Undesirable Consequences:

The first major potential problem with the AMT is that it does not incorporate inflation at all; as a result, it applies to more and more taxpayers every year despite the fact that their wealth actually remains unchanged during that time. This is particularly important in times of economic recession, especially where income increases fail to keep pace with rising inflation. Whereas the AMT applied to a fewer than 200 households when first implemented in 1970, it currently affects as many as 15% of households earning…… [Read More]

References

Congressional Budget Office. (2004). Revenue and Tax Policy Brief: Alternative Minimum Tax.

Leiserson, G. (2008). The Individual Alternative Minimum Tax: Historical Data and Projections. "http: Brookings Institution.

The New York Times. (2007). Times Topics: Alternative Minimum Tax. (Dec. 6/07).
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Principles of Tax Analysis

Words: 334 Length: 1 Pages Document Type: Essay Paper #: 41105008

Tax Analysis

In Pennsylvania taxation is a huge issue, much like in the rest of the United States. arring factions on either side of the political agenda work to either raise or cut taxes within a given year. In times of economic crisis, such as is occurring in the United States at the present has forced citizens and government officials to reexamine taxation practices in the hopes of overturning the depression. In additional to federal taxes, businesses and individuals of the U.S. are required to pay taxes to the state and to their local communities (Financing page 458). State taxation can be extraordinarily high. It has been proven that many states have higher corporate tax rates than several countries of the world. hen comparing Pennsylvania to other states in the country, it becomes apparent that the current tax rate is exorbitant and putting a great deal of pressure both on…… [Read More]

Works Cited:

"Financing Government Expenditures."

"The Tax Foundation: Pennsylvania." (2009). Retrieved from http://www.taxfoundation.org/taxdata/show/477.html
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Federal Tax

Words: 653 Length: 2 Pages Document Type: Essay Paper #: 56289349

Federal Tax Current Event

The current epublican leadership race has seen Herman Cain as a front-runner for leadership of the epublican Party and thus, a potential presidential candidate for the 2012 election. One of the main components of his campaign is his proposal of a flat taxation plan for citizens of the United States, known as the "9-9-9" tax plan. This plan proposes to replace the current federal tax code with a flat taxation plan of 9% national sales tax, 9% personal income tax, and 9% corporate tax across the board for all Americans. In the article "Herman Cain's murky 9-9-9 tax plan," the author argues that this plan simply would not fiscally work out and that it would lead to an unfair distribution of the tax burden (Hitzlik, 2011).

Hitzlik argues that flat taxation plans such as the one proposed by Cain tend to not result with their positive…… [Read More]

Reference

Hiltzik, M. (October 18, 2011). Herman Cain's murky 9-9-9 tax plan. Los Angeles Times. Retrieved 12 November, 2011 from http://articles.latimes.com/print/2011/oct/18/business/la-fi-hiltzik.
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Flat 2006 Thomas Friedman Describes the New

Words: 1258 Length: 4 Pages Document Type: Essay Paper #: 82831063

Flat (2006), Thomas Friedman describes the new global capitalist economy and how it has affected the United States, as well as the type of skills and education that will be most in demand in the 21st Century. Even white-collar workers, managers and engineers have been doing poorly because of globalization, while unskilled and semiskilled blue-collar workers have been devastated. Construction and manufacturing workers with only a high school education have been losing ground in wealth and incomes to the elites for the last thirty years. This era has been far better for the creative and imaginative designers of new technologies than those performing routine tasks. For the last ten years, the majority of Americans were surviving through inflated credit, mortgage and asset bubbles, but when these collapsed in 2008-09 their true economic situation became stark. Friedman's main thesis is that those workers with flexible, adaptive, creative skills who can understand…… [Read More]

REFERENCES

Friedman, T.L. (2006). The World Is Flat: A Brief History of the Twenty-First Century. NY: Farrar, Strauss and Giroux.

Friedman, T.L. (2009). "The New Untouchables" New York Times, October 21, 2009.

West, C. (1993, 2001). Race Matters. Boston: Beacon Press.
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Tax System of One Country With That

Words: 4394 Length: 15 Pages Document Type: Essay Paper #: 98725627

tax system of one country with that of another is an exercise fraught with dificulties and ultimately doomed to failure . tax system will never be much more than a reflection of strongly national cultures and forces. discuss this statement in the light of your knowledge of comparative tax system in developing and/or developed countries i

Tax Systems

The following pages focus on analyzing the factors of influence on different countries' taxation systems. The paper begins with an introductory section that allows readers understand the point-of-view used in this paper. The following section refers to describing the taxes pand taxation systems used by most countries and their objectives, in order to understand the similarities and differences between these taxation systems. The paper continues with the analysis of several factors that influence countries' tax system design, like cultural factors, technological developments, and natural resources. In order to exemplify this, the taxation…… [Read More]

Reference list:

1. Pasekova, M. et al. (2011). Comparative Analysis of Tax Systems: Some Evidence from CEE Countries. World Academy of Science, Engineering, and Technology. Retrieved February 27, 2012.

2. Greenhouse, S. (2011). Tiny Tax on Financial Trades Gains Advocates. The New York Times. Retrieved February 28, 2012 from http://www.nytimes.com/2011/12/07/business/global/micro-tax-on-financial-trades-gains-advocates.html?_r=1&pagewanted=all.

3. Ross, M. (2004). Does Taxation lead to Representation? Cambridge University Press. Retrieved February 28, 2012.

4. Seto, T. (2008). Four Core Principles of Tax Design System: Introduced and Applied to the Taxation of Multinationals. Loyola Law School. Retrieved February 28, 2012.
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Flat by Thomas Friedman Thomas

Words: 1211 Length: 4 Pages Document Type: Essay Paper #: 38520643

Outsourcing has shown that the quality of work does not diminish even if someone who lives at the side of the world does the work. This situation is largely dependent on the amount and quality of investment in enriching human capital in the developing world, i.e. through a more relevant curriculum, which matches the needs of the labor market.

Off shoring, on the hand, works differently. Friedman noted that off shoring involves the transfer of one factory to another place that produces the same product, in the very same way, only with cheap labor, lower taxes, subsidized energy and lower health cost. Competition among offshore sites now persists as manufacturing centers are now transferred to the developing countries. In my view, to some extent off shoring has led to a degree of exploitation especially to its low skilled labor sector. Paying its workers on subsistence, multinational companies could opt to…… [Read More]

Supply sharing is a method of collaborating horizontally among suppliers, retailers and customers to create value. Friedman mentioned the coefficient of flatness -- the fewer natural resources one's company/country, the more you will dig inside yourself for innovations in order to survive. This particular concept brings into mind Rostow's - age of high mass consumption - the rise of consumerism which leveled the globe and is attributed largely to the increasing influence of capitalism. This however, is constrained by the purchasing power of people from developing countries. Consumerism has transformed the cultural mindset in that their needs are now conditioned by the product and service line as prescribed by the west.

Globalization, which I would want to define as the encompassing transformative and catalytic character of technological advances has over the past decade ushered in a new wave of transactional arrangements between sovereign states and transnational entities. Globalization has led to the reconfiguration of hierarchical structures of interaction as the flat world is seen over the horizon. Globalization is predicated on innovation, if a firm or country cannot innovate or integrate the necessary measures to increase its competitiveness then it stands to lose in a highly predatory environment. While globalization, may be looked upon on negative perspective that is it would lead to the demise of uncompetitive small and medium firms, looking at it on hindsight it should serve as an impetus on their part. Lulling them out of their complacency by offering a value added component in their goods and services. Closing your doors to the world and waiting for domestic industries to develop would be counterproductive. Subsequently, integration has evolved into a necessity rather than an opportunity. The critical aspect is to prepare ourselves, equipping the human capital with the right skill and indoctrinating them with a good work ethic, which would transform the workforce into knowledge workers. Although this may be a Herculean task, making some incremental reforms on a sustained basis would translate to substantive gains over the long-term. Globalization would not wait for the weak. Summing it up in four words, the time is now.

Friedman, Thomas. The World is Flat a Brief History of the Twenty First Century-Updated Release 3.0. New York: Farrar, Straus and Giroux. 2007.
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Are Tax Avoidance Strategies Effective

Words: 931 Length: 2 Pages Document Type: Essay Paper #: 25845153

Tax Avoidance & Firm Growth

What follows in the next few pages is a review of whether there is a correlation between tax avoidance with corporations and firm growth. Indeed, looking at the literature reveals that the evidence is mixed but that the overall answer is a condition "yes," that there can indeed be a link between tax avoidance and firm growth. To explain the conditional nature of the answer garnered, one can look to the work of Desai, Foley and Hines (2006) when they assert that "firms with sizable foreign operations benefit the most from using tax havens, an effect that can be evaluated by using foreign economic growth rates as instruments for firm-level growth of foreign investment outside of tax havens" (Desai, Foley & Hines, 2006). They further state that "one percent greater sales and investment growth in nearby non-haven countries is associated with a 1.5 to 2%…… [Read More]

References

Chang, S. (2012). The Great Debt Controversy in the U.S. And Beyond. SERI

Quarterly, 5(2), 50-62.

Desai, M.A., & Dharmapala, D. (2006). Corporate tax avoidance and high-powered incentives. Journal Of Financial Economics, 79(1), 145-179.

doi:10.1016/j.jfineco.2005.02.002
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Work Opportunity Tax Credit Wotc

Words: 4903 Length: 17 Pages Document Type: Essay Paper #: 69565580

ather than being idle and receiving public benefit, individuals of working age typically prefer completing useful work. Mark P. Altieri, an associate professor of accounting at Kent State University, Kent, Ohio, and Jason A. othman, (2006), an associate at Wickens, Herzer, Panza, Cook and Batista, note a number of enhancements to WOTC in the article, "Surviving Katrina: Tax breaks for victims of the costliest catastrophe in American history."

According to Altieri and othman (2006), in regard to the WOTC - general law, under IC section 51, the WOTC provides motivation for employers to hire economically disadvantaged individuals. These disadvantaged individuals include qualified ex-felons, food-stamp recipients, veterans, summer youth employees, as well as individuals who receive certain welfare benefits (Altieri & othman, ¶ 23). Altieri and othman explain that in the past, the WOTC -- Katrina was expanded to embrace individuals whose principal residence on August 28, 2005, was located in…… [Read More]

REFERENCES

Altieri, M.P., & Rothman, J.A. (2006). Surviving Katrina: Tax breaks for victims of the costliest catastrophe in american history. Journal of Accountancy, 201(2), 58+. Retrieved June 1, 2009, from Questia database: http://www.questia.com/PM.qst?a=o&d=5013771777

Anonymous. (2008). Special tax credit aids Paulding Co. development. Toledo Business Journal.

Telex Communications, Inc. Retrieved June 01, 2009 from HighBeam Research:

http://www.highbeam.com/doc/1P3-1619413051.html Battersby, M.E. (2009). The Memorial Day tax surprise. Metal Center News. Sackett Business
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Global Tax Treaties UN Model and OECD

Words: 4790 Length: 12 Pages Document Type: Essay Paper #: 36069664

global tax treaties, UN model and OECD model with the view of analyzing their consideration towards rights to capital and tax income. By throwing light on differences and similarities among the models, the fundamental logic of each of them is explained. The article explains the prospecting policies of consideration when tax treaties are to be signed. It is because there is strong need to enforce a flexible but more aggressive strategy. The Section 1 of the article discusses rights about tax earnings through immovable property. The Section 2 is about business profits. The Section 3 throws light upon income from investment channels like royalties, interests and dividends. The Section 4 describes the capital gains. The conclusion of the article is given in Section 5.

ight to tax income from immovable property

Because of well-known significant relationship between the country of source of the income and the source of income itself,…… [Read More]

References

Bin Yang, A Comparative Study on the Rules and Administration of the International Taxation System (China Tax Publishing House, 2003).

Bin Yang, International Taxation (Fudan University Press, 2004).

Commentaries on Paragraph 3, Article 7 of the OECD model.

Jin Zhi Liu (translator), Commentaries of UN model Tax Convention between Developed and Developing Countries (China Financial & Economic Publishing House, 1996) 56.
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World Is Flat A Brief

Words: 1740 Length: 5 Pages Document Type: Essay Paper #: 68030240

NASA cannot afford to create new technology, and that is a sign of our lack of support of new science and engineering, something that could be critically short in years to come.

In conclusion, there are clearly many advantages to the flat world economy that has developed with the advent of the 21st century, and Friedman does a good job of spelling out those advantages quite well. There are disadvantages, as well, and Freidman recognizes them and gives them priority in his book. America really began this free trade idea that helped shoot technology around the world and make it possible for people to work anywhere, at anytime. America will continue to innovate and create new ideas, technologies, and innovations that will make our world a better, safer, and healthier place, and as they do, they will continue to generate the best jobs and ideas right here in this country.…… [Read More]

References

Editors. "Average mathematics literacy, reading literacy, science literacy, and problem-solving scores of 15-year-olds, by sex and country: 2003." National Center for Education Statistics. 2003. 10 July 2008.  http://nces.ed.gov/programs/digest/d07/tables/dt07_389.asp ?

Editors. "Constellation Program." NASA.gov. 2008. 10 July 2008.  http://www.nasa.gov/mission_pages/constellation/main/index.html 

Friedman, Thomas L. The World Is Flat: A Brief History of the Twenty-First Century, Release 2.0. New York: Farrar, Straus and Giroux, 2006. (ebook).
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Globalization the World Is Flat

Words: 966 Length: 3 Pages Document Type: Essay Paper #: 47194838



Similarly, Chapter Eight, "This Is Not a Test," is a must read for every CEO, manager and government official. In this chapter, Friedman has highlighted that "lifetime employment is a form of fat that a flat world simply cannot sustain any longer" (p. 284) (Jones, 2005). He argued for a policy of "lifetime employability," which is a kind of social agreement between government and business and the people that, in its simplest terms, give assurance "that government and companies will focus on giving you the tools to make you more lifetime employable." Further he also argued in support of the universal portability of pensions and health care (Zakaria, 2005).

Conclusion

The most impressive thing about this book was the stories author narrates of individuals who are making a difference in the flat world. For example, the Harvard business grads set up a company in Cambodia to conduct data entry, while…… [Read More]

Works Cited

The World Is Flat: A Brief History of the Twenty-First Century by Thomas L. Friedman. A Review by Fareed Zakaria. Sunday Book Review. The New York Times. May 1, 2005. www.nytimes.com

The World Is Flat: A Brief History of the Twenty-First Century by Thomas L. Friedman.

A whole new scale of togetherness. A Review by Clayton Jones. Review- A- Day. The Christian Science Monitor. Powell's. Com. April 18th, 2005. www.powells.com

Book Report
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Rich Should Be Taxed More

Words: 1076 Length: 3 Pages Document Type: Essay Paper #: 33991104

Rich Should Be Taxed More

In every free market economy, there is a particular tax system which is implemented and has to be followed by the citizens of the country but every tax system comes with its advantages and disadvantages. The taxes that are implemented may be in the form of direct taxes such as the earnings of an individual, inheritance and other such incomes, while the indirect tax is levied on the purchases, sales, etc.

The regressive tax system is whereby the amount of tax that a person has to pay decreases as the income of the individual increases. This is a burden on the poor in the society who are crushed under the burden of the taxes because the tax payments take up most of their earnings as a result. A progressive tax system on the other hand implies that a person has to pay more in taxes…… [Read More]

Works Cited

Mccaffery, Edward J. Fair not flat: How to make the tax system better and simpler. University of Chicago Press, 2002.

Messere, Ken. The Tax System in Industrialized Countries. Oxford University Press, 1998.

Yang, Ming Yu. "The applicability of the progressive tax from the perspective of contribution theory." International Journal of Management, 2003.
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Soda Tax in California the Issue of

Words: 1528 Length: 6 Pages Document Type: Essay Paper #: 35381800

Soda Tax in California

The issue of soda tax, or the implementation of rules that guide the soft drinks industry in terms of guiding the consumer on the content of the soda which often is at the expense of the manufacturer, is not new to California. New York City had a similar bill that was passed but later on shelved due to a court ruling that favored the soft drinks manufacturers who pressed for a ruling out of the directive as unconstitutional. There were three consecutive appeals that failed hence the hopes for that regulation that banned sale of big size bottles of soda among other regulations seem to fizzle out flat (Matias C., 2014).

It is the same spirit as that of Bloomberg in New York that state senator Bill Monning has put forth a proposal that would require the sugary drinks for instance the sports drinks that are…… [Read More]

References

Calefati J., (2014). Health warning labels proposed for sodas, other sugary drinks sold in California. San Francisco Mercury News. Retrieved November 28, 2014 from http://www.mercurynews.com/california/ci_25137374/health-warning-labels-proposed-sodas-other-sugary-drinks

Bernstein S, (2014). California lawmaker proposes warning labels for sugary drinks. Retrieved November 28, 2014 from http://www.businessinsider.com/r-california-lawmaker-proposes-warning-labels-for-sugary-drinks-2014-13

Esterl M., (2014). Berkeley Voters Approve Tax on Sugary Drinks. Retrieved November 28, 2014 from http://online.wsj.com/articles/berkeley-voters-approve-tax-on-sugary-drinks-san-francisco-ban-falls-short-1415189224

Matias C., (2014). New York City's Soda Ban Fizzles Out For Good. Retrieved November 28, 2014 from http://www.huffingtonpost.com/2014/06/26/soda-ban-new-york-struck-down-bloomberg_n_5533197.html
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Globalization and Tax Havens

Words: 2570 Length: 10 Pages Document Type: Essay Paper #: 92382712

Globalization and Taxes

Globalization

Competition for Taxes

One of the most difficult issues regarding the state regulation of their tax relations in regard to international business is the presence of various "tax havens" that are present across the globe in today's modern economy. According to some estimates, as much as half of the world's stock of money either resides in tax havens or passes through them (Palan, 2002). The term tax haven has been widely used since the 1950s; yet there is no consensus as to what it means (Palan, Murphy, & Chavagneux, 2010). The influential U.S. Treasury's Gordon eport concluded: there is no single, clear, objective test which permits the identification of a country as a tax haven . Corporations and private businesses now have a plethora of ways to reduce their tax liabilities. Globalization has exacerbated this problem even further. The mere presence of these various tax shelters…… [Read More]

References

Bhagwati, J. (2004). In Defense of Globalization. New York: Oxford University Press.

Dyreng, S., Lindsey, B., & Thornock, J. (2011, April 30). Exploring the Role Delaware Plays as a Domestic Tax Haven. Retrieved from Social Science Research Network: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1737937

Friedman, T. (2005). The World is Flat. New York: Farrar, Straus, and Giroux.

Kanter, J. (2015, October 21). E.U. Orders 2 Nations to Recover Taxes From Starbucks and Fiat. Retrieved from The New York Times: http://www.nytimes.com/2015/10/22/business/international/starbucks-fiat-eu-tax-netherlands-luxembourg.html?_r=0
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Analysis of Friedmans The World Is Flat

Words: 2944 Length: 10 Pages Document Type: Essay Paper #: 94711964

World is Flat" is taken from a metaphorical point-of-view to highlight the development and advancement of technology in the world. The author, Thomas Friedman, asserts that the world has become flatter because technology together with other factors has turned the world into a smaller place. The author describes the manner in which technology has made the world become more competitive and elucidates what is necessary to compete in this new world that is deemed flat. For instance, Friedman offers a description of how manufacturing firms have relocated the location of their plants to international areas to make the most of cheaper labor and raw materials.

This is towards objective of coming up with products that are cost-effective and more competitive in the marketplace. This particular aspect of outsourcing has disseminated into the service industry also. Friedman describes various instances where tax returns of companies in the United States are accounted…… [Read More]

References

Caldwell, J. (2005). Book Report On The World Is Flat. Retrieved 17 October 2015 from: http://www.workforceincubator.org/Portals/0/flat_world.pdf

Friedman, T. L. (2005). The World is Flat: A Brief History of the Twenty-First Century. New York: Picador

Griedsom, T. S. (2007). Book Review. The World is Flat: A Brief History of the Twenty-First Century. Association for Financial Counseling and Planning Education. Retrieved 17 October 2015 from: https://afcpe.org/assets/pdf/12-book-review-world-is-flat-volume-18-issue-2.pdf

Lee, M. (n.d). Book Summary: The World is Flat (Thomas L. Friedman).
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Distributive Justice and Accounting Practice Every Society

Words: 1646 Length: 5 Pages Document Type: Essay Paper #: 42258872

Distributive Justice and Accounting Practice:

Every society has an economic framework governed by laws, policies, and institutions that contribute to distinctive distributions of economic incentives and burdens among the members of the society. The economic frameworks are usually brought by human political processes and they usually change across societies and within societies over time. Economic frameworks play an important role in the society because their structures significantly influence the economic distributions, which in turn affect people's lives. One of the most significant aspects of economic frameworks is accounting principles and practices that play a significant role in the effectiveness of these systems. From a wider political/economic view, understanding the function of accounting is crucial for understanding how a society's economic framework operates. Generally, accounting is entrenched in a capitalist, free-market, and economic system through promoting the values upon which the system is based.

Distributive Justice:

The topic of distributive justice…… [Read More]

References:

"Federal Income Tax Brackets 2013." (n.d.). The 2013 Federal Tax Rates and Brackets.

Retrieved March 31, 2013, from http://www.taxbrackets2013.com/

Garrison, R.W. (1996, October 1). The Flat Tax: Simplicity Desimplified. Retrieved March 31,

2013, from http://www.fee.org/the_freeman/detail/the-flat-tax-simplicity-desimplified#axzz2P932Q1P5
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Laws Governing Taxation Have Long

Words: 2042 Length: 7 Pages Document Type: Essay Paper #: 97022896

..individuals are taxed in their total annual income minus their net new additions to savings, which equals annual consumption (eiler).

Both forms of consumption tax are not without their troubles and for the most part there is no consensus on the benefits of either alternative. Overall, the quest to reform the current system of taxation rages on. It will be very difficult to reform the current progressive tax system of because it is so steeped in bureaucracy and tradition.

Conclusion

The purpose of this discussion was to examine the progressive income tax. e found that the this tax system operates by taxing a certain percentage of individual income excluding certain deductibles. The investigation detailed the history of progressive taxation and clearly defines progressive taxation. The investigation revealed that the implementation of such taxation was controversial since its inception which came as a result of an amendment to the constitution. In…… [Read More]

Works Cited

Boyd T. 2002. Guide to the Tax Act of 2001: The Economic Growth and Tax Relief Reconciliation Act of 2001. Review of Business. Volume: 23. Issue: 1. Page Number: 33+.

Creedy J., Gemmell N. 2002. The Revenue Responsiveness of Consumption Taxes. Contributors: - author. Journal Title: Economic Record. Volume: 78. Issue: 241. Page Number: 186+.

Fougere M.., Ruggeri Giuseppe C. 1998. Flat Taxes and Distributional Justice. Review of Social Economy. Volume: 56. Issue: 3. Page Number: 277+.

Fratantuono Michael J. The Great Tax Wars: Lincoln to Wilson -- the Fierce Battles over Money and Power That Transformed the Nation. Contributors: - author. Journal Title: Parameters. Volume: 33. Issue: 4. Publication Year: 2003. Page Number: 168+.
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Analyzing Accounting and Taxation

Words: 726 Length: 2 Pages Document Type: Essay Paper #: 49058685

Taxation Accounting:

Criminal fraud vs. Civil fraud and taxation of U.S. businesses operating abroad

Tax and Tax Code reforms

When a client's accounts were appraised by the IS, it was discovered that an omission of $100,000 had occurred. Upon such discovery, the first step is to investigate the taxpayer individually so as to collect historic reports of the individual; whether he had engaged in any non-compliance of this sort earlier or this is his first time. To determine whether a criminal prosecution is appropriate, a proof that the misconduct was carried out without an acceptable reason is required (CIMINAL INVESTIGATIONS AND POSECUTIONS OF TAX FAUD CASES GUIDELINES). The following conditions must be kept in view when deciding whether a case can be prosecuted or not:

The validity of the proof of the fraud, the sources and contents used to produce a judgment.

The willingness of the prosecutor to carry on…… [Read More]

References

(n.d.). Department of Taxation and Finance. CRIMINAL INVESTIGATIONS AND PROSECUTIONS OF TAX FRAUD CASES GUIDELINES. Retrieved June 6, 2016, from http://www.tax.ny.gov/pdf/enforcement/cid_guidelines.pdf

Dubay. (2014). Conservative Policy Research and Analysis. How Tax Reform Would Help American Families. Retrieved June 6, 2016, from http://www.heritage.org/research/reports/2014/10/how-tax-reform-would-help-american-families

Gale. (2002). Brookings - Quality. Independence. Impact. The Tax Treatment of Foreign Income: Issues and Options. Retrieved June 6, 2016, from http://www.brookings.edu/~/media/research/files/testimony/2002/5/09corporatetaxes-gale/20020509.pdf

(n.d.). The White House -- whitehouse.gov. Taxes -- whitehouse.gov. Retrieved June 6, 2016, from http://www.whitehouse.gov/issues/taxes
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Business Finance for Pizzapalace Analyze and Recommend

Words: 3461 Length: 8 Pages Document Type: Essay Paper #: 31410880

Business Finance for PizzaPalace: Analyze and recommend optimal capital structure

Assume you have just been hired as a business manager of PizzaPalace, a regional pizza restaurant chain. The company's EBIT was $50 million last year and is not expected to grow. The firm is currently financed with all equity, and it has 10 million shares outstanding.

When you took your corporate finance course, your instructor stated that most firms' owners would be financially better off if the firms used some debt. When you suggested this to your new boss, he encouraged you to pursue the idea.

As a first step, assume that you obtained from the firm's investment banker the following estimated costs of debt for the firm at different capital structures:

P e r c e n t FI n a n c e d w I t h D. e b t, w d r d

0%

8.0%…… [Read More]

References

AccountingforManagement.com. (2011). Operating leverage and DOL. Retrieved May

12, 2011 from http://www.accountingformanagement.com/operating_leverage.htm

Ehrhardt, M.C. & Brigham, E.F. (2010). Financial management theory and practice.

Thomas One. 13th Edition. Pp 351-800.
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USA and New Zealand Healthcare Compared

Words: 3464 Length: 10 Pages Document Type: Essay Paper #: 53930810

countries of the West and other major developed countries throughout the world are notable in many ways. Comparing and contrasting the two is just one way that very interesting topics and debates can be triggered. While many Western and other developed nations share strong commonalities, there are also very stark differences. The United States in particular is an outlier in many ways given how it does not have a universal system of any major sort while this is seemingly the norm with other Western nations, with Western Europe in particular being more in line with the universal strata. This report shall deign to compare and contrast the systems involved including how the finances are covered, how accessible healthcare is in the two systems and common outcomes for the two countries and their peoples.

Health Care Compared

When it comes to the healthcare systems of the more prominent Western and other…… [Read More]

References

Central Intelligence Agency. The World Fact Book. Retrieved from:

 https://www.cia.gov/library/publications/the-world-factbook/geos/nz.html 

Department of Numbers. U.S. Household Income. Retrieved from:

 http://www.deptofnumbers.com/income/us/
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Justice in Society

Words: 870 Length: 2 Pages Document Type: Essay Paper #: 74393946

Justice in Society

What does justice in society really mean?

"It's not fair." One of the first phrases every child articulates clearly relates to a kind of a rough philosophy of justice. This sentiment reflects the idea that because people are not being treated 'the same' the world is unjust. A child may regard the fact that older siblings get to go to bed later as unfair. However, as rough and crude as a child's logic of justice may seem, underlying its assumptions are some of the concepts that relate to a larger sense of justice, namely the issue of equitable treatment. For a society to be just, there must be efforts to create social and economic parity to ensure that the nation's political and judicial systems truly honor such principles of equity.

One concept of equalizing to create justice is that of "John awls' alternative distributive principle, which he…… [Read More]

References

Lamont, Julian and Favor, Christi. (2008). Distributive justice. The Stanford Encyclopedia of Philosophy. Retrieved:

 http://plato.stanford.edu/archives/fall2008/entries/justice-distributive/ 

Stiglitz, Jonah. (2011). Of the1%, by the 1%., for the 1%. Vanity Fair. Retrieved:

http://www.vanityfair.com/society/features/2011/05/top-one-percent-201105
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U S Welfare and Financial Situation

Words: 4624 Length: 12 Pages Document Type: Essay Paper #: 13150102

In this case there are differences due to the income level of the person who is replying.

The Americans who are making more than $34,000 a year generally say that the persons getting aid from welfare could manage their own lives without help from the government if they really tried, while the replies from the lower income groups feel that they could not manage. This continues on in the opinion of the comparatively richer group to say that the people getting poverty assistance could manage without assistance as they get the assistance without having to do anything for it. This continues on with persons having little knowledge of the changes in law that has come up. Only half the respondents were aware of the changes in the law. However of the persons who are aware of the changes in the law 61% think that the new law is working well,…… [Read More]

References

America's most costly welfare recipients are Fortune 500 companies. Cato Institute News Releases. June 30, 1999. Retrieved at http://www.cato.org/new/catonew-06-99.html. Accessed on 30 June, 2005

Bumpass, Larry. Ryder, N.B. The Changing Contexts of Parenting in the United States. Retrieved at  http://parenthood.library.wisc.edu/Bumpass/Bumpass.html . Accessed on 29 June, 2005

Cauchon, Dennis. State, local spending up despite downturn. USA Today. 14 January, 2003. Retrieved at http://www.usatoday.com/news/nation/2003-01-14-state-budgets-usat_x.htm. Accessed on 30 June, 2005

Danziger, Sheldon; Loury, Glenn; Murray, Charles; Wilkins, Roger. Does Welfare Cause Illegitimacy? 9 April, 1994. Retrieved at http://www.mugu.com/cgi-bin/Upstream/murray-loury-welfareAccessed on 29 June, 2005
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Sean Hannity's Let Freedom Ring

Words: 3984 Length: 13 Pages Document Type: Essay Paper #: 20006624

So, the rightness of the claim that the CIA needed more money cannot be supported by the fruition of terrorist attacks.

Hannity moves on into a discussion regarding immigration and the U.S. Immigration and Naturalization Service -- or INS. Essentially, Hannity feels that the Immigration Act of 1965 makes it entirely too easy for illegal immigrants to exploit loopholes in the present legislation. In particular, he mentions how illegal immigrants are able to overstay their visits here in the United States and to obtain legal certifications like drivers' licenses in the process. Hannity believes that the INS is altogether too soft on illegal immigration and that this softness, created by the Clinton administration, has resulted in numerous social problems and contributed to the terrorist threat. He states:

This system that absolutely must be fixed before terrorists use such loopholes to strike us again. Illegal aliens must be incarcerated, not allowed…… [Read More]

Bibliography

Hannity, Sean. Let Freedom Ring. New York: HarperCollins Publishers, 2002.
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Free to Choose A Personal

Words: 753 Length: 2 Pages Document Type: Essay Paper #: 88700106

The authors use everyday examples, such as "investment in a newly formed small business" to make their economic processes more understandable to anyone who understands modern business, and this is one of the things that makes this book so readable, and so fascinating, even for someone who might not be that interested in economic theory and practice.

The Friedman's support many ideas that would reduce the authority of government in many economic areas, including the "negative income tax, the volunteer army, an improved method of auctioning Treasury securities, the monetary rule for achieving price stability; the voucher system for education, the flat tax, and flexible exchange rates" (Jordan et al. 199). It is quite amazing to see just how many of these Friedman ideas have made their way into our business and political world, including the volunteer army, the educational voucher system, and flexible exchange rates, to name a few.…… [Read More]

Works Cited

Economist of the Century." The Washington Times 3 Aug. 2002: A11.

Friedman, Milton and Rose. Free to Choose: A Personal Statement. New York: Harcourt, Inc., 1990.

Jordan, Jerry L., et al. "Milton, Money, and Mischief: Symposium and Articles in Honor of Milton Friedman's 80th Birthday." Economic Inquiry XXXI.2 (1993): 197-212.

Oi, Walter Y. "Milton Friedman, Starting His Ninth Decade." Economic Inquiry XXXI.2 (1993): 194-196.
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Proposed Legislation in Nursing

Words: 1001 Length: 3 Pages Document Type: Essay Paper #: 84799384

How a Bill Becomes a Law

In Chapter 17, we learned that after a member of the Congress proposes a bill, it is gazetted and then passed through the three stages of reading before being becoming a Law. The time required for a bill to pass through these stages varies depending on whether it is controversial or complex. In the first reading, the bill is introduced to the Congress, which signals that the legislative process has started. At this stage, there nothing much is done; the bill is just read out to the members. No debate happens at this stage. Then, the bill is set for the next stage as the second reading.

Immediately after the first reading, the legislator in charge of the bill proposes a motion for the second reading of the bill. At this time, he/she gives a speech explaining the benefits of the proposed legislation. After…… [Read More]

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Amstel's Plans to Venture Into

Words: 1924 Length: 5 Pages Document Type: Essay Paper #: 20158157



he reason this is relevant is the idea of "nexus and apportionment." Michigan deems a taxpayer to have "nexus" in the state if they are physically present in the state for more than one day, actively solicit sales in Michigan and thus have more than $350,000 in sales and have ownership in a flow-through entity that has presence in Michigan. Amstel easily qualifies on all three accounts and this means that there must be a calculation of apportionment for the sales done because not all of the sales would be taxable in Michigan, just those done in Michigan.

As for how Amstel can or should apportion their operations and sales, one can look at the prevailing corporate income tax rates for the relevant states. Michigan has a flat six percent on corporate income as of the first of 2013. Indiana is a bit higher at eight percent. Wisconsin is at…… [Read More]

The reason this is relevant is the idea of "nexus and apportionment." Michigan deems a taxpayer to have "nexus" in the state if they are physically present in the state for more than one day, actively solicit sales in Michigan and thus have more than $350,000 in sales and have ownership in a flow-through entity that has presence in Michigan. Amstel easily qualifies on all three accounts and this means that there must be a calculation of apportionment for the sales done because not all of the sales would be taxable in Michigan, just those done in Michigan.

As for how Amstel can or should apportion their operations and sales, one can look at the prevailing corporate income tax rates for the relevant states. Michigan has a flat six percent on corporate income as of the first of 2013. Indiana is a bit higher at eight percent. Wisconsin is at 7.9%. Finally, Illinois is the highest at 9.5%. All four states have flat income tax rates but Michigan is actually the lowest. As such, it would make sense to keep operations as completely and fully in Michigan as possible except as is necessary to facilitate and support sales in the other three states as there is a nearly four percent variance between the four states by a margin of 1.9% to nearly four percent. However, as noted above, Indiana and Michigan have been subject to selective FUTA rate spikes in the recent past so that should be considered as well while bearing in mind that the same can be true of SUI rates but it depends on the states assigned rate every year. Also, taxes paid on wages (employer and employee taxes) are based on where the employee works whereas corporate income tax is based on where the sales receipts or other income is actually generated.

What the above means is that Amstel can realize a clear benefit in terms of paying lesser sales taxes and corporate income taxes based on how we apportion our operations and sales but we have to be careful of the burdens that we will incur with each new state of operation and the proportions that are applicable for where and when we operate in a given tax year and this applies to both employees' tax implications as well as that of Amstel. In conclusion, Amstel can absolutely expand its horizons by operating in new states and markets but we also need to be careful to comply with all required filings and regulations.
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Shareholder Capitalism as a Model for Economic Development

Words: 3799 Length: 10 Pages Document Type: Essay Paper #: 1230604

Shareholder Capitalism as a Model for Economic Development

The idea that shareholder capitalism may serve as a powerful type of economic progression model has been made practical with the growth of credit along with a large marginal tax that delivers a security net for Americans, but additionally has its own limits.

Shareholder capitalism, and also the American structure of corporate governance which can serve as its main-operating-system, continues to be held out like a replica of economic growth and development for up and coming markets within the last era. This document reveals the roots of the model inside the U.S. And argues that this model has already established, in the best scenario, mixed success beyond the U.S. borders. Furthermore, the after-effects in the two financial bubbles in the early Twenty-first century shows that shareholder capitalism might not function as publicized even inside the U.S. During the economic crisis, sensible policymakers…… [Read More]

References

Armijo, L.E. (1999), 'Introduction and Overview', in L.E. Armijo (ed.), Financial Globalization and Democracy in Emerging Markets, pp. 10 -- 14. New York: St. Martin's Press.

Bekaert, G., C.R. Harvey and C. Lundblad (2005), 'Does Financial Liberalization Spur Growth?', Journal of Financial Economics, 77: 3 -- 55.

Berle, A.A. And G.C. Means (1932), The Modern Corporation and Private Property, Modern Reprint, 1991 edition. New Brunswick, NJ: Transaction.

Brandeis, Louis (1914), Other Peoples' Money: and How the Bankers Use It. New York: Frederick A. Stokes.
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Bill Jones CEO a Local Auto Parts

Words: 1117 Length: 3 Pages Document Type: Essay Paper #: 40028150

Bill Jones, CEO a local auto parts factory recently wrote op-ed pace eThe Chronicle argued green agendas sound nice, good bottom line. He green option company lay workers. rit essay response letter Chapter 10 Friedman's book (Hot, Flat Crowded, release 2:0) formulate a counter argument.

The green agenda

The world today is facing a major problem of global warming. There is also a stunning rise of the people classified as the middle class, and consequently, there is an increased population growth. All these are causing an alarm in the world as this is slowly making the world unstable. Every person should take it upon themselves to correct this trend. This includes individuals and also corporate bodies. This can be corrected by protecting the planet through moral leadership, which will promote the preservation of the environment. This is not an easy task but America could be in the forefront of saving…… [Read More]

Works Cited

Friedman, Thomas L. Hot, Flat, and Crowded Why We Need a Green Revolution -- and How It Can Renew America. Release 2.0: Picador, 2009. Print.
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Managing Your Money Olly Lloyd

Words: 1366 Length: 5 Pages Document Type: Essay Paper #: 5660647

Still, since it is looking to sell a property asset that is not their main residence, they will be required to pay a capital gains tax, in the amount of 18 per cent (Direct Gov). For an estimated retail price of £150,150, and a tax rate of 18 per cent, Olly Lloyd would have to pay £27,027 in taxes.

For the new employment contract, Lloyd would have to pay taxes in the amount of £5,281. The sum is decreased significantly by deductions adherent to contributions made by Olly to the pension funds (Listen to Taxman).

c) Suggestions for financial management

Leone Lloyd-Cardle is, without a doubt, facing severe problems. In order to restore the responsibility and stability of her financial decisions, the following financial management recommendations are made:

Discussing the problem with her husband. Having reached such a high level of debt indicates severe problems which cannot be overcome by…… [Read More]

References:

Davis, E.P., 2009, Financial stability in the United Kingdom: banking on prudence, OECD Economics Department Working Papers, No. 717,  http://www.ephilipdavis.com/uk%20financial%20stability%20oecd.pdf  last accessed on December 19, 2011

Inmann, P., 2008, Traders predict house prices will fall by 50% in four years, The Guardian, http://www.guardian.co.uk/business/2008/jun/09/housingmarket.houseprices last accessed on December 19, 2011

2009, Residence, domicile and the remittance basis: operation changes, HM Revenue and Customs, http://www.hmrc.gov.uk/briefs/income-tax/brief1709.htm last accessed on December 19, 2011

2011, Tax liability, Investopedia,  http://www.investopedia.com/terms/t/taxliability.asp#axzz1gxx7hXX1  last accessed on December 19, 2011
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Ansoff's Matrix and the Boston

Words: 410 Length: 1 Pages Document Type: Essay Paper #: 38171778



The oston Matrix

1. Cash Cow: DVDs and DVD recorders are excellent sources of profit and revenues for Sony, as they have been for the last couple of years. Additionally, the electronics and game consoles, especially Playstation 2, even if encountering losses in 2004, may also be included in this category, as having a still consistent market share.

2. Dog: The classic CRT TVs and games software have encountered significant losses and decreasing sales over the last years, so it seems that there low market share/low market growth possibilities mark the end of their booming years.

3. Problem Child: The LCD TVs and the media ventures operated by Sony have high potential (high market growth), but the company is still under-represented of the market, with a low market share, even if prospects for improving it still exist.

4. Star: The flat screen TV seems the best representative of this category.…… [Read More]

Bibliography

1. JUSTIN MCCURRY (April 2004). Restructuring costs eat into Sony surplus. The Guardian.

JUSTIN MCCURRY (April 2004). Restructuring costs eat into Sony surplus. The Guardian.
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Individual Terms Word Processor Sometimes Abbreviated as

Words: 1933 Length: 6 Pages Document Type: Essay Paper #: 58502364

Individual Terms

Word Processor

"Sometimes abbreviated as WP, a word processor is a software program capable of creating, storing, and printing documents. Unlike the standard typewriter, users using word processors have the ability of creating a document and making any changes anywhere in the document. This document can also be saved for modification at a later time or to be opened on any other computer using the same word processor. (Computer Hope, 2011)" Microsoft's Word is a word processor and there are other ones as well such as Apple iWork, Corel WordPerfect, and Sun StarOffice. Amongst the various office automated systems, the word processor is one of the most used thereto.

Hierarchical Database

This type of database is one of the first of its kind and is still present in older or legacy systems. "Each cell in a table may have a table underneath it, which is similar to the…… [Read More]

Bibliography:

Best Priced Computers UK. (2009). Decision support systems. Retrieved July 31, 2011 from  http://www.bestpricecomputers.co.uk/glossary/decision-support-systems.htm 

Computer Hope. (2011). Word processor. Retrieved July 31, 2011 from  http://www.computerhope.com/jargon/w/wordssor.htm 

Hernandez, G. (2011, August 8). DB types. Retrieved July 31, 2011 from http://www.georgehernandez.com/h/xComputers/Databases/aaIntro/DBTypes.asp

Introduction to HIS. (2007). Retrieved July 31, 2011 from http://faculty.yu.edu.jo
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Creating a Chain of Internet

Words: 3598 Length: 8 Pages Document Type: Essay Paper #: 49598608


. Lack of tax incentives for infrastructure development including
broadband penetration. The key elements of the infrastructure
including electricity, telephone and internet service are at time
unpredictable in their performance. The biggest weakness of India
today is its infrastructure, and with only 30% of the workforce
relying on communications links to other nations, India will be forced
to spend greater and greater percentages of their GNP on making their
infrastructure world class.
. Growth of Instant Messaging and convergence applications may make e-
mail a secondary approach to communicating in India in the next ten
years. According to the (Internet in India Report, 2006) the
corresponding growth of the Instant Messaging and all other forms of
peer-to-peer communications from cellular and PDA devices is expected
to be dominated by the Chinese and Indian markets according to
(Tekelec, 2006) as well. The findings of Ovum Consulting are provided
in the white…… [Read More]

Works Cited

CIA FactBook (2007) - CIA FactBook page on India. Provides an overview of
the Indian economy and political structure. Accessed from the Internet on
July 27, 2007 from location:
https://www.cia.gov/cia/publications/factbook/print/in.html

Columbus, Louis (2005) - Selling Into India: Lessons Learned From Silvio
Napoli. CRM Buyer Magazine, April 22, 2005. Downloaded from the Internet
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Human Service Programs in the Ongoing Attempt

Words: 2018 Length: 6 Pages Document Type: Essay Paper #: 1512806

Human Service Programs

In the ongoing attempt to recover human service programs, policymakers, funders, and service providers are progressively acknowledging the position of difficult program evaluations. They want to distinguish what the programs achieve, what they cost, and how they should be functioned to achieve supreme cost-effectiveness. They want to identify which programs work for which areas, and they want suppositions based on proof, rather than impassioned pleas and testimonials. With that said, it is important to understand what are the strengths and weaknesses in the Human Service Programs.

What is Human Services?

Human services are provide assistance aid to citizens that need help in getting or upholding basic human essentials, such as shelter, health and food," to name a few." Social programs also delivers human services, such as psychological requirements, help in distributing with trauma from abuse or sickness as well as complications of disasters, such as climate provoked…… [Read More]

Reference

Boessenkool, K. (1997). Back to work: Learning from the Alberta welfare experiment. Commentary - C.D.Howe Institute, (91), 1-1.

Hays, Sharon (2004). Flat broke with children. New York: Oxford University Press.

Holl, J., Kristen, S.S., & Amy, B.S. (2005). Welfare reform and health insurance: Consequences for parents. American Journal of Public Health, 95(2), 279-85.

Vozoris, N., & Tarasuk, V. (2004). The health of Canadians on welfare. Canadian Journal of Public Health, 95(2), 115-20.
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Zoning and Development Case Study The Natomas

Words: 1807 Length: 7 Pages Document Type: Essay Paper #: 55406554

Zoning and Development Case Study: The Natomas Joint Vision Project Area

The Natomas Joint Vision Project Area is a land area of approximately 20,000 acres within the Natomas Basin and located in the unincorporated northwestern area of Sacramento County. Consisting of relatively flat terrain, the Basin includes approximately 55,000 acres, with approximately 17,000 acres in Sutter County. The plan to develop the Natomas area involves eight stakeholders: County North, County South, Downtown City, FEMA, Advocacy groups such as the Habitat Conservation Plan Conservancy, Landowners, Airport planners and Developers. The competing interests of these stakeholders require the use of relevant land-use planning methods and provisions for economic equity among all stakeholders, ideally using a in-in approach to conflict resolution.

A. hat is the decision problem involved in this case and what are the relevant factors necessary to understand the situation?

There are several competing interests and concerns:

I. "County South" wants…… [Read More]

Works Cited

Aspen Environmental Group. (2010). Energy Aware: Facility Siting and Permitting Guide. Retrieved from California Energy Commission Web site:  http://www.energy.ca.gov/2010publications/CEC-600-2010-007/CEC-600-2010-007.pdf 

Callihan, D., Kleiman, D., & Tirnauer, J. (2009). An Independent Evaluation of the U.S. Fish & Wildlife Service's Habitat Conservation Plan Program. Washington, D.C.: Management Systems International.

City of Sacramento, CA Planning Department. (2009, June 22). Natomas Joint Vision. Retrieved from City of Sacramento Web site: http://www.cityofsacramento.org/planning/projects/natomas-joint-vision/

Granicus. (2008). 2030 Sacramento General Plan: East Sacramento Community Plan. Sacramento, CA: Granicus.
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California Infrastructure Problems in California

Words: 3139 Length: 10 Pages Document Type: Essay Paper #: 52805097

The author also specifically mentions California's increased need in terms of its high crime rate. High crime rates require an increase of police and corrections, and therefore higher revenues to pay for these. Low fiscal needs are generally exhibited only where populations are low. A high population would naturally have a high fiscal need in terms of infrastructure.

According to Tannenwald, California's index of fiscal need rose in the last decade of the 20th century, where economic growth rates lagged. Furthermore, an unfortunate fact is that fiscal need and tax capacity do not always coincide in all the states. California however shows both a high tax capacity and high fiscal need. This means that its potential fiscal comfort is considerable.

In obtaining possible infrastructure solutions to the above-mentioned problems, a correlation is required among governments throughout the state, as well as excellent governance by its leaders. Solutions have been offered…… [Read More]

References

Kousser, Thad. Is San Diego a Low-Tax City? UC San Diego.

League of Women Voters of California. About Municipal Government. 2009. Retrieved from http://www.smartvoter.org/gtg/ca/state/overview/municipal.html

Schwarzenegger, Arnold. Letter to California State Senate. State Water Resources Control Board, California Environmental Protection Agency. Retrieved from:  http://www.swrcb.ca.gov/water_issues/hot_topics/20x2020/docs/govltr_to_legislature022808.pdf 

Tannenwald, Robert. Fiscal Capacity, Fiscal Need, and Fiscal Comfort: New evidence and its relevance to devolution. Federal Reserve Bank of Boston, 2008. Retrieved from: http://64.226.63.215/Fiscal_Capacity.htm
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Scotch Whiskey the Olde Distillerie

Words: 5163 Length: 15 Pages Document Type: Essay Paper #: 20382463

However, the Act of Union in 1707 that combined England, Wales, and Scotland into the United Kingdom had a profound effect on the production of Scotch Whiskey (Beverage Testing Institute, 2007). The English government levied heavy taxes on Scottish whiskey, while lowering taxes on English gin (Beverage Testing Institute, 2007). This resulted in a boom in illegal stills across the country. Many present-day producers have their origins in these illegal operations. In 1823, the Excise Act reduced taxes on Scotch Whiskey to a level where it was once again a viable legal industry (Beverage Testing Institute, 2007).

Scotch whiskey was ingrained in the culture of Scotland. Whether they are malted, blended, or single grain concoctions, they are a part of Scottish history that is slowly becoming adopted by others around the globe. The whiskey market experiences periods of boom followed by periods of bust. The market has not been one…… [Read More]

References

Barrow, a. First Swedish Malt Whiskey. Slashfood. April 17, 2006. [Online] Available at http://www.slashfood.com/2006/04/17/first-swedish-malt-whisky/[Accessed 23, December 2007].

Beverage Testing Institute. 2007. All About Scotch Whiskey. [Online] Available at http://www.tastings.com/spirits/Scotch.html[Accessed 23, December 2007].

Broom, D.(2006) Global market review of malt whisky - forecasts to 2011. Bharat Books. [Online] Available at http://www.bharatbook.com/bookdetail.asp?bookid=12503&publisher=[Accessed 23, December 2007].

FedEx. 2007. Ireland. Country Profile. [Online] Available at http://www.FedEx.com/us/international/irc/profiles/irc_ie_profile.html?gtmcc=us[Accessed 23, December 2007].
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Pre-Negotiation Memorandum

Words: 2123 Length: 5 Pages Document Type: Essay Paper #: 86286981

Prenegotiation Memorandum (pm)

Negotiation Team

Re: Tamarack, MN and Twin Lakes Mining Company

Position Structure

Twin Lakes Mining Company

The Twin Lakes Mining Company (hereafter known as 'company') makes significant contribution to Tamarack, Minnesota - employing 21% of the residents, providing 33% of the total real estate tax base - and is considered an integral entity to the town's longevity. The city needs Twin Lakes to maintain the current standard of living the residents enjoy.

The City of Tamarack

The city operates on a zero deficit per annum decree. Twin Lakes Mining Company has directly caused some of the need for improvements concerning water quality, air quality, and effluvia and pollution management. The city also relies upon the heavy property taxation to provide economic, culture, and recreation services to the community. Twin Lakes Mining Company does not need the City of Tamarack (hereafter known as 'city') to continue operations in…… [Read More]

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Aid President George W Bush in Policy

Words: 5641 Length: 13 Pages Document Type: Essay Paper #: 99905017

aid President George W. ush in policy formulation. It is an all-inclusive paper dealing with a wide range of issues such as the American economy in general- discussing issues such as budget deficits, tax cuts, medical assistance and benefits for retired people, the weakening American dollar, allocations for the military, intelligence and homeland security, job growth and the regime and policies of free trade. With regards to security, it features the recent American initiate on the war on terrorism. The issue of Weapons of Mass Destruction (WMD) and nuclear proliferation are discussed quite at length.

Another aspect listed in the paper is the 'future', as it was viewed from the era of the Vietnam War. The relevance of the cold war is also outlined as a great American victory. Compelling issues such as the role of oil, OPEC, the Middle East and the socio-political and economic situation after the incidents…… [Read More]

Bibliography

Bush's tax cut' Retrieved from;

http://amateurpundit.hypermart.net/features107_bushtaxing.htm Accessed on March 5, 2004

Economy: Job Creation' Retrieved from;

http://ipsnews.net/africa/interna.asp?idnews=22469 Accessed on March 5, 2004
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Diminishing Middle Class in NYC

Words: 4873 Length: 17 Pages Document Type: Essay Paper #: 95670158

Diminishing Middle Class in NYC

If we look at the Lower Manhattan, it won't take us long to notice the change that has taken place in it in the last 10 years. The population especially the residential population has doubled up in the last 10 years as there has been an addition of 30,000 residents who are now living in Manhattan.

The main reason behind this sudden and huge growth in the population is the trend of construction that has taken place in Manhattan. This trend has led to the production of new as well as the conversion of the old buildings into new luxury housing. For this reason the living costs of the area have increased a lot and the previously affordable residential areas in the city have become some of the most expensive ones to live at. Also, the areas that used to be affordable to live in…… [Read More]

References

Higgins, M. (2012). Manhattan Home Prices Reported Steady. The New York Times. Available at: http://www.nytimes.com/2012/07/03/nyregion/manhattan-real-estate-market-holding-steady-in-2012-report-says.html

Li, R. (2012). Europeans Flock To Buy New York Real Estate. International Business Time. Available at:  http://www.ibtimes.com/europeans-flock-buy-new-york-real-estate-701565 

Manhattan New Development Report. (MNDR). (2012). 3rd quarter. Available at:  http://www.mns.com/pdf/manhattan_new_development_report_3q12.pdf 

Manhattan Community Board. (MCB). (2011). Affordable Housing in Lower Manhattan: Report by the Manhattan Community Board 1 Affordable Housing Task Force. Available at:  http://www.nyc.gov/html/mancb1/downloads/pdf/About_District/AH_REPORT.pdf
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Realization Requirement What Is Realization Requirement To

Words: 1175 Length: 3 Pages Document Type: Essay Paper #: 84872166

ealization equirement

What is ealization equirement? To what extent, if any, does this differ from Gross eceipts equirement?

ealization is a generator for scheming income taxation. Under the decisive case in the field of tax law, this can be classified as one of the principles, which are three. In such a case, the Supreme Court judged that income traced from purposes of Federal income tax defined as undisputable consents to wealth, without a doubt realized, and complete dominion is in the hands of the taxpayers. In another definition, the court stated it as the gain realization is not necessary for it to be in cash consequential from asset sale.

Property exchange might be the cause of outcome for gain, the indebtedness of the taxpayers for payment, liability relief, and other profits that are realized when a transaction is completed. This checklist includes all the generators of types of realization, as…… [Read More]

References

Patterson, D.M., & Blackwell Reference Online (Online service). (2010). A companion to philosophy of law and legal theory. Chichester, West Sussex: Wiley-Blackwell.

Norton, L. (2013). How to be a global nonprofit: Legal and practical guidance for international activities. Hoboken, N.J: John Wiley & Sons
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Business Plan Version Page Business

Words: 5342 Length: 20 Pages Document Type: Essay Paper #: 43855328

The market size for AAA Software based on PC usage can be estimated by the total number of new PC sales and the level of antivirus usage on them. The total PC usage during the corresponding year is shown in the figure.

Source: http://www.etforecasts.com/products/ES_pcww1203.htm

C3: Competitive Analysis- Describe your company's current competition.

KEY DIFFEENTIATOS

egistered/Head Office

Czech epublic

United States

United States

Slovak epublic

United States

Number of Users

More than 150mn users

NA

NA

NA

NA

Product Variants

Home Users - Antivirus (Free, Pro and Internet Security), Products available for Mobile and Mac, Business Users -- Small or Home Office, Enterprise and Server needs

Home Users - AVG Antivirus Free, Antivirus, Internet Security, PC Tuneup, Secure Search, Business Users -- Antivirus, Internet Security, Email Server, File Server, Linux Server, escue CD, emote Administration, Mobile Users -- Antivirus Free/Pro

Home Users, Business Users -- Microsoft System Center Endpoint Protection (only…… [Read More]

References

Blokdijk, G. (2008). Change Management 100 Success Secrets: The Complete Guide to Process, Tools, Software and Training in Organizational Change Management. Lulu.com.

Cameron, E., & Green, M. (2012). Making Sense of Change Management: A Complete Guide to the Models Tools and Techniques of Organizational Change (3 ed.). Kogan Page Publishers.

Chambers, R. (Ed.). (2007). How to Succeed as a Leader (Illustrated ed.). Radcliffe Publishing.

Doe, J.P. (2011, 10-10). www.wgu.edu. Retrieved from Student Template in APA for Business Plan:  http://www.wgu.edu .
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Opening a Business

Words: 1844 Length: 6 Pages Document Type: Essay Paper #: 44037227

Opening a usiness

Setting up a clothing business in Germany: Discussing the four variables

German textile and clothing industry is among the oldest and consists mainly of SMEs; the sector remains the second largest manufacturer of consumer articles in the country, after the food industry.

Germany has a liberal foreign investment policy. Despite persistence of structural rigidities in the labor market and extensive government regulation, the economy remains strong and internationally competitive. Although production costs are very high, Germany is still an export powerhouse. Additionally, Germany is strategically placed to take advantage of the rapidly growing central European countries.

The current government has addressed some of the country's structural problems, with important tax, social security, and financial sector reforms. At present production and processing of resources is often carried out by suppliers from Asia or Eastern Europe and by branch plants in such countries. This is much cheaper than producing…… [Read More]

Bibliography

1. Web link:  http://www.state.gov/r/pa/ei/bgn/3997.htm 

2. Doing Business in Germany: A Country Commercial Guide for U.S. Companies. File: CCG2005.pdf

3. FY2001 Country Commercial Guide Germany. File: germany_ccg2001.pdf

4.: http://www.goethe.de/kug/kue/des/ein/en22412.htm
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Export Marketing Strategy

Words: 3399 Length: 7 Pages Document Type: Essay Paper #: 66103332

Marketing (Water Fans, India)

Industry outlook

The market in India for water fans or misting fans as they are also called is problematical at best. Without doubt, the climate (except in the northern mountains) is hot; the problem is, it is also quite humid. Still, the Indian people have been looking for ways to stay cool for centuries. It was India that gave the world the slatted shutter; when air comes in through small spaces (as in shutters, adopted in the American South before air conditioning, or in lattice-work walls as in parts of India), it is cooled. Still, they did not develop a cooling system like that of that ancient omans, which did use water running through channels to create condensation. The reason, of course, is the problem of water quality. While industrial pollution has now added immeasurably to the water quality problems in India, the sluggish flow of…… [Read More]

References

Establishing New Ventures: Hiring People. (2004) Indiamart Web site. Retrieved December 16, 2004 fromhttp://finance.indiamart.com/

India. (2004) CIA World Factbook. Retrieved December 16, 2004 from http://www.cia.gov/cia/publications/factbook/geos/in.html

India Profile. (2004) U.S. Department of State Web site. Retrieved December 16, 2004 from  http://www.state.gov/r/pa/ei/bgn/3454.htm 

Sen, Soumik. (2004) The New Cold War. Rediff Web site, April 24. Retrieved December 16, 2004 from  http://inhome.rediff.com/money/2004/apr/24ac.htm?zcc=ar
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Half of the Country What

Words: 636 Length: 2 Pages Document Type: Essay Paper #: 16382035

It is not only subjective but also offensive. On the other hand, even if there may be cases in which people may be reluctant to work, this cannot be cause for generalization to the entire population that is not paying taxes. Further, the speaker dismisses this generalization when arguing that children, that do not pay taxes either, cannot be "punished" which means that at least they are not lazy.

Identify one psychological fallacy found in the speech. Provide the sentence and explain why it is a psychological fallacy

A psychological fallacy in the speech may be considered the one presented in the sentence "Before you know it, the Slackers will demand a new iPhone5." This sentence implies a generalization of an assumed practice on the one hand. Although the use of "iPhone 5" is symbolic, the speaker makes reference to a general good that the slackers may consider to be…… [Read More]

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Starbucks Coffee Company Key Executives

Words: 361 Length: 1 Pages Document Type: Essay Paper #: 95032285

his keeps the costs low, and is facilitated by the fact that the company operates a relatively simple business model, with most of its business focus on operating its coffee shops.

Financial Strategy and Practice

he company's fiscal year was just completed and the financial results were:

Consolidated FY2011

2-Oct-11

Net Revenues

11700.4

Cost of Sales

Store Operating Exp

Other Operating Exp

Depreciation and Amortization

General & Administrative Exp

otal operating Expenses

10175.8

Gross Profit

Gain on sale of properties

30.2

Income from equity investments

Operating Income

Interest Income, net

Interest Expense

-33.3

EBI

Non-controlling interst

-2.3

Income axes

Net Income

he most recent quarterly revenue (Q4 FY2011) was $3,031.9 million.

he most recent quarterly net income was $358.5 million.

he current stock price (as of market close December 2, 2011) is $43.91. he stock price is trading near to the all-time high, but the company is continuing to expand…… [Read More]

The most recent quarterly revenue (Q4 FY2011) was $3,031.9 million.

The most recent quarterly net income was $358.5 million.

The current stock price (as of market close December 2, 2011) is $43.91. The stock price is trading near to the all-time high, but the company is continuing to expand and its financial performance has improved significantly over the past three years. Thus, the stock price is probably going to go higher in the coming year.
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Southwest Airline Is One of

Words: 6479 Length: 20 Pages Document Type: Essay Paper #: 1715892

And many have got successful too in earning the market share. The emerging competition by new companies is a growing threat for the company and it should be tackled properly to avoid any future disturbances.

In order to further describe the competition Southwest Airlines is facing a Competitive Profile Matrix is designed. The following Competitive Profile Matrix tells about the tough competitors which are in a good position to have an edge over Southwest Airlines. It tells about the strengths and weaknesses of other competitors in contrast with Southwest Airlines.

Factors Weight Southwest Airlines United Airlines Delta Airlines Ratings Score

Ratings

Score 1. Low fares.15 4.60 3.50 4.60 2. Customer Service.15 2.30 4.60 3.50 3. Employee Relations.15 4.60 3.50 3.50 4. Rate of Expansion.10 2.20. 4.50 4.50 5. Marketing.15 4.60 4.50 4.50 6. Finance Structure.15 4.40 4.40 4.40 7. Management Policies.15 4.60 4.60 2.20

EXTERNAL FACTOR EVALUATION MATRIX

The external…… [Read More]

Bibliography

Gittell, Jody Hoffer. The Southwest Airlines Way Using the Power of Relationships to Achieve High Performance. New York: McGraw-Hill, 2003.

More City Pairs Await Southwest - Kelleher Says Opportunities Remain Using Airline's Formula." Aviation Week & Space Technology. 143. 6 (1995): 40.

A www.marketingmix.com.au / www.mcdonalds.com / www.bbc.co.uk
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Self-Serving Actions That Management May

Words: 3232 Length: 10 Pages Document Type: Essay Paper #: 140949

A company may be profitable, but not growing, and vice versa, thus affecting leverage (Aggaral and Zhao, 2007).

b. induce a negative relationship between firm value and leverage; conversely, if a firm is perceived with negative or flat growth, leverage is affected. Interestingly enough, new research shows that there are some micro-factors outside of growth that correlate to value and leverage. These include the way a corporation is managed, the size of the Board, the impression of large dividends and lack of focus on shareholder value, and milking of an industry (e.g. yellow pages in the day of the Internet). In addition, certain governmental regulations that are perceived as heavy handed and/or not conducive to growth or -- what is most critical -- perceived growth have considerable negative effects on leverage. Whether this psychological perception is valid or not, the research does not comment -- but it is surprising that…… [Read More]

REFERENCES

Iyer, Khwaja, Luttmer and Shue. (2009). Screening in New Credit Markets. Retrieved July 2010, from Harvard University: www.hks.harvard.edu/fs/akhwaja/papers/PeerLending_09.pdf

THe Economics of Financial Intermediation. (2007, January). Retrieved July 2010, from Oswego.edu: http://www.oswego.edu/~edunne/340ch11.htm

Internal Governance. (2009, January). Retrieved July 2010, from IT Business Edge: http://www.itbusinessedge.com/topics/show.aspx?t=542

Stakeholders - Interests and Power. (2009, January). Retrieved July 2010, from Tutor2u.net: http://tutor2u.net/business/strategy/stakeholders-interests-and-power.html
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Forecast and Valuations of Black and Decker

Words: 1271 Length: 5 Pages Document Type: Essay Paper #: 33223245

Black & Decker

Forecasts

Since the merger with Stanley, Black and Decker has seen a steady increase in its revenues, gross profit and net income. The different elements of the new company are still being integrated, underperforming divisions are being shed, and synergies between the different components are still being developed. As the company continues to make internal improvements, it can expect that it will continue to grow both its top and bottom lines. It is reasonable to expect that over the next 2-3 years, ongoing internal improvements will help to improve margins, all other factors being equal. The post-merger improvements in the percentage of SGA expenses to revenue should continue in the short-run, albeit at a slower pace. Likewise, internal factors are likely to be responsible for at least a modest growth in income, as marketing synergies in particular emerge.

External factors are also critical to the forecast. The…… [Read More]

Works Cited:

Schurr, L. (2013) Home prices see best yearly gain since 2006. Reuters. Retrieved January 29, 2013 from http://www.reuters.com/article/2013/01/29/us-usa-economy-homes-index-idUSBRE90S0JZ20130129
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Home Office Purchase Project

Words: 686 Length: 2 Pages Document Type: Essay Paper #: 56478585

Office Purchase

Decking Out an Office

One of the most significant purchases that must be made is that of the laptop computer the customer has requested. While MacBooks are known for their ease of use, durability, and high-end performance on a multitude of tasks they are also expensive and can be difficult to find appropriate software for, and thus MacBooks can be ejected. Using CNET's buying guide and review articles, the HP Envy was select for further consideration (CNET, 2012). Priced at $659 (rounded to $700 for tax), this computer does not have any optical drive (CD or other disk reader), but does have flash drives and a variety of other ports for connectivity and should serve all of the business needs very well -- it comes equipped with Windows 8, has a variety of features that ease pairing with other devices and communication (Bluetooth capabilities, etc.), is both durable…… [Read More]

References

Bolton, M. (2012). HP Envy Review. Accessed 4 December 2012.  http://www.techradar.com/us/reviews/pc-mac/laptops-portable-pcs/laptops-and-netbooks/hp-envy-6-1091847/review 

CNET. (2012). Laptop Finder. Accessed 4 December 2012. http://reviews.cnet.com/4248-3121_7-6-0.html?chose=102%2C99%2C93%2C554%2C90&comparable=&chose=111&chose=542

ConsumerSearch.com (2012). Office chairs. Accessed 4 December 2012.  http://www.consumersearch.com/office-chairs 

Leswing, K. (2012). HP Envy 4 Review. Accessed 4 December 2012.  http://www.ubergizmo.com/2012/09/hp-envy-4-review/
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Pizza Business Family Owned Small

Words: 2490 Length: 9 Pages Document Type: Essay Paper #: 11955381



The pizza sizes are 10 inches which is an individual, 12 inches which is a small, 14 inches which is a medium, 16 inches which is a large, 18 inches which is a super, and a 20-inch pizza which is a family size. The family size pizza gets about 37% of all the sales which are $400,000, the 16-inch large comes in second accounting for 20% of pizza revenues, the 10-inch accounts for 18% and the 12-inch accounts for 15% (due to a large weekday lunch crowd) the 18-inch pizza accounts for only 10% and the remaining 5% is sales of the 14-inch pizza. The 20-inch pizza price is $20.25 with just cheese and sausage and the 16-inch cheese and sausage is $16.00 a pizza. Each pizza is priced at a markup of roughly 200% as is the standard for most restaurant food. (IRS, August 2005, NP) pizza menu accounting…… [Read More]

Works Cited

Chua, Jess H., James J. Chrisman, and Pramodita Sharma. "Defining the Family Business by Behavior." Entrepreneurship: Theory and Practice 23.4 (1999): 19.

De Kok, Jan M.P., Lorraine M. Uhlaner, and a. Roy Thurik. "Professional HRM Practices in Family Owned-Managed Enterprises." Journal of Small Business Management 44.3 (2006): 441.

Guidry, Flora, James O. Horrigan, and Cathy Craycraft. "CVP Analysis: A New Look." Journal of Managerial Issues 10.1 (1998): 74.

Hicks, Douglas T. "Yes, ABC Is for Small Business Too." Journal of Accountancy 188.2 (1999): 41.
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Macroeconomic Indicators

Words: 1149 Length: 5 Pages Document Type: Essay Paper #: 15801506

With the Fed shifting from quantitative easing (QE) to quantitative tightening (QT) in recent years, and the end of unconventional monetary policy, interest rates are set to continue to rise as the central bank reduces its balance sheet. With bond yields already going up and volatility at all-time lows, questions remain about how the market will react to this normalization process. One thing is for certain, however: the recent rise of prices across several asset classes has coincided with the years of QE beginning in 2008. Home prices have soared, bond prices have soared, equity prices have soared, college tuition has soared, and even precious metals have soared (along with cryptocurrencies in recent months). While some commentators are alleging that we are now in the “everything bubble,” the reality is that what is being seen is really nothing more than inflation in the works. The trillions of dollars of liquidity…… [Read More]

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Liquidity Analysis Current Ratio Quick

Words: 499 Length: 2 Pages Document Type: Essay Paper #: 59882118

54

0.54

Asset Turnover

0.35

0.28

Net Assets / Total Assets

0.34

0.34

For these calculations, it is assumed that net assets is defined as total nets, net of liabilities (aka shareholder's equity). The asset management at this firm has changed little over the course of the past year. The only ratio in which a change is noted is the asset turnover, and that is more related to the fact that operating revenue saw an increase of 27.7% last year.

Calculations:

2001

2000

LTD/Assets

$1,243,522 / $2,280,086

$1,201,590 / $2,213,837

Total Asset Turnover

$799,554 / $2,280,086

$625,787 / $2,213,837

Net Assets / Total Assets

$779,841 / $2,280,086

$756,174 / $2,213,837

verall, the financial health of Hopeful Happy Health Care Systems (HHHCS) is adequate. The biggest area of concern is with respect to profitability, as the company has very low operating margins. In 2000, the company barely turned a profit, and…… [Read More]

Overall, the financial health of Hopeful Happy Health Care Systems (HHHCS) is adequate. The biggest area of concern is with respect to profitability, as the company has very low operating margins. In 2000, the company barely turned a profit, and although 2001 represented an improvement, that improvement was somewhat limited, and the ROA was still below 1%. It is expected that a firm with health profits is able to generate a much higher ROA.

The most alarming of other figures is the accounts receivable turnover. At 176 days, this turnover is far too slow. The combination of narrow margins and high A/R turnover in day means that the company could find itself subject to cash crunches from time to time. It should be noted, however, that 176 days is a substantial improvement over the previous year.

Most of the other ratios held more or less flat. This indicates that the company's operations are fairly static, so limited changes can be expected in the future. HHHCS has made improvements in the areas where it needed to, which is encouraging. In future, the company should focus on improving its operating margins, as this would have a positive impact on a number of other key ratios as well. The firm has a healthy level of debt, but should hold the line on taking on new debt until there is evidence of significant revenue expansion.
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School Improvement One of the

Words: 2044 Length: 7 Pages Document Type: Essay Paper #: 14917216

More so, they will be able to apply the skills they learned in the classroom into the real-world environment of the community, which will only increase their understanding of the classroom objectives and lessons. Finally, by having students become involved in the community, the community will see first-hand the results of their taxes that go to support the school and the students learning experience.

Likewise, the staff must also become involved in the community, particularly the professional teaching community, in order to ensure that their teaching methods do not become stagnate, or out of date. The teacher has a lifelong obligation to continue to learn. As learning needs and methods rapidly evolve, the teacher's college education quickly becomes outdated. Therefore, a quality professional development program and other professional organizations must be made available to all the school's teachers. However, these professional organizations and seminars must be made relevant to the…… [Read More]

Bibliography

Noguera, Pedro a. And Jean Yonemura Wing. (2006): Unfinished Business: Closing the Racial Achievement Gap in Our Schools. New York: Wiley, John & Sons, Incorporated.

Perry, Theresa, Hilliard, Asa G., and Claude Steele. (2004): Young, Gifted and Black: Promoting High Achievement Among African-American Students. New York: Beacon Press.

 

 

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