The 7th Army was a Royal Yugoslav Army Essays - Military

The 7th Army was a Royal Yugoslav Army formation raised prior to the German -led Axis invasion of Yugoslavia in April 1941, during World War II . It consisted of two divisions , two brigade -strength mountain detachments, and a brigade-strength infantry detachment. It formed part of the 1st Army Group , and was responsible for the defence of Yugoslavia's north-western frontier with Italy and Nazi Germany . Despite concerns over a possible Axis invasion, orders for the general mobilisation of the Royal Yugoslav Army were not issued by the government until 3 April 1941, out of fear this would offend Adolf Hitler and precipitate war. When the invasion commenced on 6 April, the 7th Army was only partially mobilised , and on the first day the Germans seized several mountain passes and bridges over the Drava river . Slovene politicians formed a National Council of Slovenia with the intent of separating from Yugoslavia, and on the right flank of the 7th Army, the 4th Army was seriously weakened by Croat fifth column activities within its major units and higher headquarters from the outset. This alarmed the 7th Army commander, Divizijski djeneral HYPERLINK "https://en.wikipedia.org/wiki/7th_Army_(Kingdom_of_Yugoslavia)" \l "cite_note-3" [b] HYPERLINK "https://en.wikipedia.org/wiki/Du%C5%A1an_Trifunovi%C4%87 " \o "Dusan Trifunovic" Dusan Trifunovic , but he was not permitted to withdraw from the border areas until the night of 7/8 April, and this was followed by the German capture of Maribor on 8 April as they continued to expand their bridgeheads, supported by the Luftwaffe . On 10 April, the German 14th Panzer Division captured Zagreb . Italian offensive operations began the following day, with thrusts towards Ljubljana and down the Adriatic coast, and resulted in the capture of more than 30,000 Yugoslav troops near HYPERLINK "https://en.wikipedia.org/wiki/Delnice" \o "Delnice" Delnice . When fifth column supporters of the Croatian nationalist HYPERLINK "https://en.wikipedia.org/wiki/Usta%C5%A1e" \o "Ustase" Ustase movement arrested the headquarters staff of the 7th Army later that day, the formation effectively ceased to exist. On 12 April, the 14th Panzer Division linked up with the Italians near the Adriatic coast, encircling the remnants of the 7th Army, which offered no further resistance. Ceasefires were implemented from 15 April, and the Yugoslav Supreme Command surrendered unconditionally effective on 18 April.

Green Card Scheme Essays

Green Card Scheme Essays Green Card Scheme Paper Green Card Scheme Paper Application form Application for residence and work permit under the Greencard scheme Uses This form is to be used when applying for a residence and work permit in Denmark under the Greencard scheme. Your application will be graded using a system that assigns points based on five criteria: Educational level Language skills Work experience Adaptability Age In order to qualify for a residence and work permit issued under the Greencard scheme, you must attain a minimum of 100 points. More information about the point system is available at www. newtodenmark. dk/greencard. Do not use this form if you are currently enrolled in a higher educational program in Denmark and would like to extend your residence permit in order to apply for work after graduation. Please refer to www. newtodenmark. dk/study for more information about Greencards for students who complete a higher educational program in Denmark. This form is for use by citizens of non-EU/EEA countries. Please refer to www. newtodenmark. dk/eu for further information about the rules for citizens of EU countries. How to apply 1. Complete and sign this form (follow the instructions given in the form) 2. Enclose the required documentation (listed below) 3. Submit the application to a Danish diplomatic mission in the country in which you live. If you already reside legally in Denmark, the application can be submitted at the Service Centre of the Immigration Service. : If you live outside the Greater Copenhagen area, you can also submit your application at your local police station Required documents Please enclose the following documents: A copy of your passport (including the cover and all pages with information) Two passport photos Documentation of all higher education (diplomas and transcripts) Declaration from your educational institution confirming the authenticity of your educational documents (should not be enclosed if the education is Danish) Documentation of work experience (declaration from previous employer) Documentation of language skills (diplomas, test results and/or declaration from previous employer) Documentation that you can support yourself during your first year in Denmark. You need to document that you have sufficient funds at your disposal to the equivalent of Danish start aid (starthj? lp) for one year. The monthly start aid amount is (2010 level): DKK 5,267 for individuals under age 25 not living with their parents, DKK 6,351 for single individuals over age 25, DKK 5,267 for married/cohabiting individuals over age 25. Documentation can be e. g. a bank statement in your name. Original documents must be shown to a Danish official Colour copies of foreign educational documents (such as diplomas, transcripts and other statements issued by educational institutions) must be submitted with your application. The original documents must be presented at the Danish embassy, police or the Immigration Service’s main office when submitting your application, where they will be used to certify that the copies are authentic. When processing your application we may require you to send us the original educational documents. Please note that documents not written in Danish, English, German, Norwegian or Swedish must be submitted together with a certified translation in Danish or English. Please also note that Pakistani educational documents must be stamped by the Higher Educational Commission. Are other documents required when submitting an application? Yes, you must present your passport to the immigration authorities. Does it cost anything to submit an application? Yes, if you submit your application to a Danish diplomatic mission (embassy or consulate general) you will normally have to pay a fee. The fee can vary in price. The individual diplomatic mission can also make further demands such as extra passport photos or duplicate copies of the application. We recommend that you check with the requirements on the website of the diplomatic mission in your country before you submit your application. To get the quickest response You can get the quickest possible response to your application if the application forms are completed correctly and the necessary documents are enclosed. Therefore, it is very important that you carefully complete the form and remember to enclose all the necessary documentation. For more information More information about the regulations for Danish residence and work permits and how to fill out the application is available at www. newtodenmark. dk. You can also contact the Immigration Service in writing, by telephone, or in person at our office. (See contact information at the bottom of this page. ) The Danish Immigration Service Ryesgade 53 – DK-2100 Copenhagen O Tel. : +45 35 30 85 56 – Email: [emailprotected] dk www. newtodenmark. dk – Office hours Monday to Friday 9 a. . to 3 p. m. – Service Centre open Monday to Friday 8. 30 a. m. to 12. 00, Thursday also 3. 30 p. m. to 5. 30 p. m. GR1 GR1_en_220410 Application for residence and work permit under the Greencard scheme 1. The applicant Surname PLEASE COMPLETE IN CAPITAL LETTERS Former surname (if applicable) Given name(s) Nationality Former nationality (if applicable) Date of birth (day, month, year) Alien identification number (if applicable) Country of birth CPR number (if applicable) Place of birth (city) 2. Information about the applicant Gender Man Current marital status Unmarried/single Married Divorced Widow(er) Woman PLEASE COMPLETE IN CAPITAL LETTERS Do you have children? Yes Registered partnership No Dissolved registered partnership Your address abroad/in your home country (Street and number) Post code, city and country Telephone number Email address If you are currently in Denmark, please provide the following information: Date of entry into Denmark Address in Denmark (Street and number) Post code and city c/o (name) Telephone number Mobile phone number Email address The Danish Immigration Service Ryesgade 53 – DK-2100 Copenhagen O Tel. : +45 35 30 85 56 – Email: [emailprotected] dk www. newtodenmark. dk – Office hours Monday to Friday 9 a. m. to 3 p. m. – Service Centre open Monday to Friday 8. 30 a. m. to 12. 0, Thursday also 3. 30 p. m. to 5. 30 p. m. Page 2 of 10 GR1 3. Information about the applicant’s passport National passport Passport number Date of expiry Have you been to Denmark before? Other, please state Date of issue In which country was the passport issued? Yes No PLEASE COMPLE TE IN CAPITAL LETTERS If yes, please state where and when ____________________________________________________________ ____ ____________________________________________________________ __________________________________ 4. Information about higher education Do you have a higher education equivalent to at least a Bachelor’s degree? PLEASE COMPLETE IN CAPITAL LETTERS Yes No If yes, please enclose the following documents: Documentation of higher education (diplomas and transcripts) Declaration from your educational institution confirming the authenticity of your educational documents (should not be enclosed if the education is Danish). Please note: The declaration should be signed and sealed by a higher authority at the educational institution. The name and contact information of the signing authority must be provided in type writing/print. And provide the following information about your higher education(s): Higher education 1 Name of educational institution Address (Street and number) Post code, city and country Telephone number Email address Web address Main fields of study (specialization) Admission requirements Name of diploma in original language with Latin letters Started – Completed __ __ (Month) __ __ __ __ (Year) __ __ (Month) __ __ __ __ (Year) Nominal length of program (official length including obligatory periods of work practice) ___ Years and Academic title Did the program include a thesis, dissertation or another large project? If yes, please state the following: Title Yes No __ __ Months Number of pages Nominal duration of the project The Danish Immigration Service Ryesgade 53 – DK-2100 Copenhagen O Tel. : +45 35 30 85 56 – Email: [emailprotected] dk www. newtodenmark. dk – Office hours Monday to Friday 9 a. m. to 3 p. m. – Service Centre open Monday to Friday 8. 30 a. m. to 12. 00, Thursday also 3. 30 p. m. to 5. 30 p. m. Page 3 of 10 GR1 Higher education 2 Name of educational institution Address (Street and number) Post code, city and country Telephone number Email address Web address Main fields of study (specialization) Admission requirements Name of diploma in original language with Latin letters Started – Completed __ __ (Month) __ __ __ __ (Year) __ __ (Month) __ __ __ __ (Year) Nominal length of program (official length including obligatory periods of work practice) ____ Years and Academic title Did the program include a thesis, dissertation or another large project? If yes, please state the following: Title Number of pages Nominal duration of the project Yes No ___ ___ Months The Danish Immigration Service Ryesgade 53 – DK-2100 Copenhagen O Tel. : +45 35 30 85 56 – Email: [emailprotected] dk www. newtodenmark. dk – Office hours Monday to Friday 9 a. m. to 3 p. m. Service Centre open Monday to Friday 8. 30 a. m. to 12. 00, Thursday also 3. 30 p. m. to 5. 30 p. m. Page 4 of 10 GR1 5. Information about language skills PLEASE COMPLETE IN CAPITAL LETTERS The following section contains questions about any language exams in Danish, Swedish, Norwegian, English and German you may have taken. Exam results are used as documentation of your language skills. Not all language exams can be used as documentation of your language skills. Please see www. newtodenmark. dk/greencard, for a list of the applicable foreign language exams and their equivalents in Denmark. Have you passed language exams in one or more of the following languages?

Which Is Better: A Dual Degree or a Double Major?

Choosing a career path is one of the biggest decisions you will make in your college journey. While a majority of students have a tough enough time choosing just one major, there are an increasing number of students who are deciding to pursue dual degrees and double majors. For these students, this choice must be weighed carefully. Is it better to work towards a dual degree or should you double major instead? This post will answer questions most commonly asked about the differences between a dual degree and double major, discuss the pros and cons of both, and provide insight on what is the best option for you as you embark on your college journey and ultimately your career path. When you receive a dual degree, you essentially receive two degrees. These could be either two bachelor’s degrees, such as a bachelor of science and a bachelor of arts, or a bachelor’s degree and an advanced degree, such as a B.A. and an M.A., simultaneously. Often, candidates receive the dual degree in less than the amount of time it would generally take to receive two degrees consecutively and independently, although that’s not always the case. Some schools offer joint degree programs that enable students to receive a dual degree upon completion. One example of of a dual degree program in which students receive two bachelor’s degrees is the University of Pennsylvania ’s Huntsman Program in International Studies & Business, in which participants earn a B.A. in International Studies from the School of Arts and Sciences and a B.S. in Economics from the Wharton School. Some schools offer joint degrees with art schools or conservatories. For instance, Columbia and Juilliard offer a program in which students receive a bachelor of music in addition to a B.A. or BS.

Fashion Designer versus Stylist Essay Example | Topics and Well Written Essays - 500 words

Fashion Designer versus Stylist - Essay Example Suffice it to say, that lots of TV-stars and celebrities prefer having their personal stylists, who is always ready to create a fantastic image for them. As for the fashion shows, they are, as usual, above all praises. Designers are to satisfy the most sophisticated clients, there are notorious for the ability to create the masterpieces of clothing, which never keeps you indifferent. Nevertheless, most of us do not distinguish between the professions of people connected with fashion industry. We just apply to these people and trust them during the procedure of creating our perfect style without looking deeply into their tasks and the peculiarities of this or that job. Stylists, designers, whatever, we know that their vocation is to make us more beautiful and thus, self-confident. But it is hard to imagine that, in case of need of a gorgeous dress, you will address the stylist at once, as well as it is impossible to dress your hair at the Fashion House. It is obvious that both fashion designer and fashion stylist belong to the same sphere of activity; their efforts are directed to satisfying the aesthetic tastes of various people, they bring beauty, refinement and preciosity in their lives. These professionals work with the same materials, communicate with the similar categories of people, they are to monitor the world’s most popular trends and respond to the particular needs of the customers.

Drama Essay Example | Topics and Well Written Essays - 1000 words

Drama - Essay Example n July 25, 2014, and it expanded to become a box office success grossing over $458 million against a budget of $40 million thus becoming an instant success. The film gained positive as well as polarized critical reviews with a lot of praise given to Johansson for her outstanding performance, entertaining or intriguing themes and visuals. It received criticism for having a nonsensical plot, especially its focus on the ten percent of brain myth and resulting abilities. As the main character, Lucy stands out to be the sole protagonist who is surrounded by several antagonists who are after her life due to the drugs. The film depicts Lucy who is a 25-year old America women pursuing her studies in Taipei. Her boyfriend soon tricks her into working as a drug mule. Her first mission is to deliver a briefcase to Mr. Jang that has a highly valuable drug. Her boyfriend gets killed and a bag of drugs is forcibly sewn into her abdomen for transportation to Europe. One of the captors accidently kicks her abdomen thus releasing large amount of drugs into her systems. As a result, she acquires rapidly enhanced physical and mental capabilities, such as telepathy, telekinesis, mental time travel, and she can choose not to feel pain or other discomforts, in addition to other abilities. She kills off her captors and manages to get away. She then travels moves to the nearest hospital to have the bag removed from her abdomen and the doctor informs her of her new abilities due to the effects of the drugs. Upon knowing her unique abilities, Lucy returns to Mr. Jangs hotel, kills his bodyguards, assaults Mr. Jang, and telepathically extracts the locations of all three drug mules from his brain. At her apartment, she engages in a series of research in order to know the solution for her condition. She comes across Professor Samuel Norman who gives her the detailed information about her condition. Then she moves to Paris where she seeks help from Captain Pierrer Del Rio to assist her in

Sunshine and Sunset Laws Essay Example for Free

Sunshine and Sunset Laws Essay Sunshine laws created by different states are based on the Sunshine Act passed by Congress in 1976. In the United States, for the first time, the Sunshine Act requires that â€Å"multi-headed federal agencies† or those agencies that are headed by a committee instead of an individual such as the Securities and Exchange Commission hold their meetings regularly in public (Bardes et al., 2011, p. 423). As the term implies, the government wants more transparency, as well as, give interested parties the opportunities to observe or participate if possible. Moreover, these agencies are also required to provide public notice of these meetings in advance to allow people to take note of the agenda and be able to prepare questions if they have any. According to the Act, the term â€Å"meetings† encompass any formal or informal gathering of agency members and this includes even conference calls (Bardes, et al., 2011). The only exceptions to this rule of openness are meetings pertaining to court cases and personnel issues, among others. Currently, sunshine laws exist at all levels of government in practically every state. Nevertheless, each state has its own version of sunshine laws. For example, in California, open meetings must be held within the boundaries of the jurisdiction of the organization (BoardSource, 2010). In Virginia, there are about 20 exceptions to sunshine laws. In Colorado, electronic mail, if used to discuss public concerns, also constitutes as a meeting (BoardSource, 2010). It must be noted that states such a Florida and Utah have had sunshine laws even before the passing of the Sunshine Act (McLendon Hearn, 2006). The purpose of sunshine laws is to promote public access to information especially when it comes to decision-making processes that the government takes. Sunshine laws also aim to improve these decision-making processes by allowing public access (ACUS, n.d.). Among the most important policies that sunshine laws highlight are (i) expanding upon the democratic tradition of the United States; (ii) providing a check on governmental power; (iii) making government officials more accountable to  citizens; (iii) ensuring that information and the authorities that bring it â€Å"remain diffused and broadly accessible by different interests within society† (McLendon Hearn, 2006, p. 646). To note, sunshine laws ensure that the investing public are kept abreast of what’s happening among the agencies that function because of the taxes they are paying. Sunset Law Meanwhile, a sunset law is a statute or provision within a statute that requires periodic reviews of the justification for the continued existence of that specific law, â€Å"administrative agency, or other governmental function† (Hall, Clark, Ely, Grossman Hull, 2002, p. 770). This means that there are certain agencies, for instance, that will not be in existence forever. It is necessary to put a termination date for certain committees, for instance, since they need to be funded and once their works are over there is no more sense in keeping them. Occasionally, Congress identifies an end date when it establishes federal agencies or programs. In the event that an affirmative decision is not made for the continuance of an agency or program, then the â€Å"sun sets† on them and then they become automatically terminated (Hall, et al., 2002, p. 770). The purpose of sunset laws is to solve the problem of â€Å"legal obsolescence† which is a term used to describe the â€Å"reduced usefulness or applicability of a statute, regulation, or agency† (Hall, et al., p. 770). Sunset policies are unique in the sense that they mandate expiration of regulations and agencies on a specified date unless it is determined by legislature that the regulation or agency continues to be useful. The underlying rationale here is that a well-run agency or still-useful regulation will have no trouble getting renewed. States started adopting sunset laws between the late 1970 and early 1980 (Hall, et al., 2002). It is important to note that although Congress passed the Sunset Act of 1977 in the aftermath of the Watergate scandal, it was never signed into law (Hall, et al., 2002). Sunset laws bring transparency and accountability because there are multiple reasons why laws become obsolete and therefore no longer useful for citizens. Among these reasons are (i) laws are created as  response to specific problems or crises; (ii) specific problems with laws may not manifest themselves for decades; and (iii) certain laws become obsolete in the face of international competition and rapid technological advancements. (Hall, et al., 2002). Because some laws have funding components, or are administered by the same entities for years, sunset laws enhance transparency and accountability. In conclusion, both sunset and sunshine laws are created so that the publics various rights in a democratic society are promoted. The sunshine laws promote greater public participation in government matters while sunset laws ensure that government funds are not squandered in committees or agencies that do not serve any purpose. References Administrative Conference of the United States. (n.d.). Government in the Sunshine Act. Retrieved on August 17, 2012 from http://www.acus.gov/research/the-conference- current-projects/government-in-the-sunshine-act/ Bardes, B., Shelley, M.C. Schmidt, S.W. (2011). American Government and politics today: The essentials. Independence: BoardSource. (2010). The handbook of nonprofit governance. New York: John Wiley Sons. Hall, K., Clark, D.S., Ely, J.W., Grossman, J.B. Hull, N.E.H. (2002). The Oxford Companion to American Law. Oxford: Oxford University Press. McLendon, M. K., Hearn, J. C. (2006). Mandated openness in public higher education: A field study of state sunshine laws and institutional governance. Journal of Higher Education, 77(4), 645-683.

Essay --

The wedding Industry in the United States is massive, with an expenditure of over 80 billion dollars in the 2 million plus wedding ceremonies that take place across the nation annually. Some of the amount is spent on one-off payments like location, dà ©cor and costumes, but a large portion is directed towards increasing the wealth of wedding planners. While the wedding planner salary is considerable, the job demands grit and determination, since these professionals have to learn to cope with the wild expectations of people who want them to deliver the greatest day of their life. The work pays off, but what most people don’t know is that a top wedding planner salary in NYC can reach well over $120,000 per year. Considering that most people hope to be married only once, they are willing to spend as much as it takes to ensure that they realize their dream wedding. This translates to a high demand for wedding planners, which gives them the luxury to quote their own price. Wedding Planner Job description salary A wedding planner job description requires tact, creativity, organizational skills and communications skills, which enable them to inspire, support and advice the couple while planning for a seamless series of events that culminate in an extraordinary day for both family and friends. So, what factors affect the wedding planner salary range? 1. Experience in the wedding industry According to the United States Bureau of Labor Statistics (BLS), the average wedding planner salary is about $50,000 per annum, though the figure tends to increase with experience in the industry. For instance, wedding planners or professional event planners that have been in the wedding industry for more than five years have obvious... ...the coordinator will make more money. Boston wedding planners are claimed to make the highest salaries, usually in excess of $100,000. 6. Size of the business Another factor that influences wedding planner earnings is the size of the business. Your ability to comprehend the economic aspects and save money on expenses, budgeting and accounting will increase your demand and earnings. If there are multiple events on a weekend and you can only cater for one, then it means that your earning potential is inhibited. Top earners supplement their income by keeping a large inventory of wedding merchandize to hire to their clients. The type of services that you offer, between full-service planning and design and partial services, impacts your earnings. For a higher wedding planner salary package, strive to grow your business and provide all inclusive planning services.

Arthur Andersen Essay

In order â€Å"to offer high-quality accounting services†, Arthur Andersen (AA), a Northwestern accounting professor started a business to offer services to clients promoting â€Å"integrity and sound audit opinions over higher short-run profits†. The company’s â€Å"four cornerstones† was good service, quality audits, well-managed staff, and profits for the firm. Their strategy was to focus on quality and high standards of audits rather than profits, a very successful strategy that led to consistent growth over the years. Environmental, strategic, and organizational changes In designing the optimal architecture for a given firm, market conditions, technology, and government regulation should be taken into consideration as these are important factors and determinants of strategy. At the top is firm’s external business environment which comprises of technology, markets, and regulations all of which feeds down strategy, organizational architecture, incentives and actions, and firm value. In order to focus on generating new business and cut costs AA adopted a new strategy which involved evaluating its partners on how much new business they brought to the firm. This newly adopted strategy made it more about the numbers and making money. In order to reduce the costs they required partners to retire at the age of 56 years. With this strategy it led to the increased emphasis on revenue growth as well as expense reduction. There were new partners that rose to the top, Steve Samek, a prominent example of a partner that was able to turn a $50,000 audit fee into a $3 million audit engagement. Although some rose to the top, such a policy it led to fewer experienced auditors and fewer partners overseeing audits and signing off on inaccurate financial statements for companies that overstated revenues due to improper write off of assets. Another prominent change within the firm was when an Andersen engineer, Joseph Glickauf, demonstrated that computers were able to automate bookkeeping records. This was noted to be a â€Å"monumental change in the partnership† and allowed the company to enter the consulting business in 1954. They were able to help their clients automate their accounting records and they were able to develop the largest technology practice of any accounting firm. The firm’s external environment was also changing in 1930s as the federal government adopted new laws that required public companies to submit their financial statements to an independent auditor every year. Added regulations led increased revenues during this period and helped with the firm’s reputation and growth. In 1998 when Samek became the managing partner he formulated a new strategy the â€Å"2X† performance evaluation system which included advice on how partners should â€Å"empathize† with clients. Along with making organizational architecture changes he also changed the culture by making the dress code a relaxed and adopted a new logo that incorporated a rising sun. Enron’s Audit due to a few â€Å"bad partners† Arthur Andersen began auditing Enron’s books in 1986. Early 2001 Enron was considered the â€Å"premier energy company† with a market value of equity of approximately $75 billion and such a high market value meant that it was important to pay close attention to the books of Enron since there is heavy reliance on the auditor’s opinion. Enron’s engagement fees accounted for just a small portion of AA’s revenues but most of the revenues came from a Huston office that was set up in Enron’s Huston headquarters with the partner David Duncan. In evaluating Andersen’s claim that their problems on the Enron audit were due to a few â€Å"bad partners† I would disagree because of the close relationship that the two companies shared along with a poorly developed organizational architecture. The Huston headquarters had over 150 Andersen professionals on site that seemingly knew or were aware of the accounting scandal but chose to ignore it. Professional judgment and independence also was not practiced as noted â€Å"there were so many people in the Huston office with their fingers in the Enron pie if there was an auditor who did not want sign off on an audit they would be fired. This was not the only crisis that AA was involved in which made outsiders questioned their practices and overlook their claim. There were lawsuits against Arthur Andersen. Prior to the Enron scandal AA had settled a dispute with the Securities and Exchange Commission paying more than $7 million for accounting and auditing work of Waste Management Corporation. Additionally, the SEC sued an Andersen lead partner on the Sunbeam Corporation audit. These crises along with their claim that their problem with the Enron audit was due to a few â€Å"bad partners† was merely the result of an unsound organizational structure along with policies and practices that the firm implemented. The unsound organizational structure of Arthur Andersen changed the motivation of employees within the firm and changes within the firm over the years one of which was the compensation of partners did not allow for integrity when work was being done for these public companies. What could have been done differently? The organizational architecture of Arthur Andersen seemed to have gone a different route from what it was intended for and much of the success that Arthur Andersen was short term and partner based. Policies that were implemented led partners to engage in mischievous acts to gain more business. Slowly their policies and practices became more about money rather than quality audits using the right protocols. Other than management who were involved in mischievous acts I would recreate or polish existing polices to realign it to their initial strategy which was to provide â€Å"quality accounting services to clients and promote integrity and sound audit opinions over higher short-run profits†. It is noted that an ill designed organizational architecture can result in poor performance and company failure and AA made material changes that changes their business environment and strategy which led to their collapse. Their flawed organizational architecture made it hard for new talent (other than partners who were all about numbers) to be discovered. It became more about making your numbers so I would also design a system that allowed for inefficient management to be replaced by new talent who are not only about creating value for the firm but also to fill in gaps that may be in architecture. Andersen and multitask principle agent theory Incentive conflicts existed at Arthur Andersen. At AA there was management and partners that acted in their own self interest through maximizing their own utility at the expense of the other partners that was vested in the company. This also seemed to be a recurring problem that affected the company because on multiple occasions a partner was accused acting in their own self interest. Conflict of interest with alters the principal agent relationship also played a big part at the rise of the Enron scandal because a widespread concern among investors, regulators, and the public rose which may have motivated many AA professional on the Enron engagement to sign off on questionable accounting practices. Risky practices to reap short term benefits paved also paved the way for dishonesty and fraud. Relation between â€Å"hard† and â€Å"soft† elements of the firm’s corporate culture Hard and soft elements better known as the 7S Model is a model of organizational effectiveness was developed at McKinsey & Co. Consulting firm in the 1980’s. It proposes that there are seven factors within a firm that needs to be aligned and reinforced in order to be successful. Hard elements include structure, strategy and systems and the soft elements include shared values, skills, style and staff. Hard elements are influenced and identified by management. It is the formal architecture and primary determinant of a firm’s value. Soft elements on the other hand are those intangible elements that are influenced by corporate culture. AA for example organizational architecture, Samek tried to change the softer elements of AA’s corporate culture. For example, the dress code was relaxed, the wooden doors at AA’s office entrances were removed, and the firm adopted a new corporate logo, the rising sun. This gives the company a sense of direction and motivation and serves as a means for communicating and reinforcing firm goals. According to this model it is required that there is a balance between the hard and soft elements. As it relates to AA there was no good balance between both elements. At the pinnacle of this model are shared values a soft element which was a broken element that made the model hard to achieve at AA. There was no proper defined corporate culture at AA so there was nothing to link how people will behave in the firm or to hold the architecture of the firm up. The concept of shared values should starts at highest level (i.e. partners of AA) and they should instill these values to their senior management who must then continue the process till it reaches first year hires. However, if unethical behavior starts at the highest level the companies culture will be damaged before it reaches first year hires and the will adopt the unethical behavior In addition to changing Andersen’s organizational architecture, Samek tried to change the softer elements of AA’s corporate culture. For example, the dress code was relaxed, the wooden doors at AA’s office entrances were removed, and the firm adopted a new corporate logo, the rising sun. Were actions at Arthur Andersen unique? There may have been certain environmental factors (i.e. intense competition), opportunities, or lack of regulations and monitoring that may motivate other companies to partake in the same unethical decisions as AA. There may also be no telling whether or not other accounting companies practiced unethical decisions because they may be able to better conceal these unethical practices so it goes unnoticed. This situation was not unique to Arthur Andersen. The severity of the scandal made it hard for AA to bounce back whilst other companies may have been able to resolve issues dealing with unethical behavior to lessen the severity and make it seem miniscule to the public. There is beyond no doubt that after the fall of AA and Enron that top accounting companies started to ensure that their practices and organizational structure was sound to prevent the same crises such as that of AA from happening to their company. As a top partner of another accounting firm during Andersen’s demise I would closely review practices of the firm, and closely follow articles and regulations released by the SEC, GAAP, and other regulatory agencies regarding auditing procedures. Lastly, I would also ensure that the proper protocols are followed regarding existing, new, or prior engagements (i.e. practicing independence, professional judgment or skepticism). SEC proposed regulations in 2000 to limit consulting work by accounting firms Legislators were acting in the public’s interest as they may have noticed that the proposed regulation was flawed and may have stirred up controversy in the securities market. The proposal was under scrutiny as it was noted to be â€Å"fatally flawed† and existing regulations passed were challenged as it was noted that a more active role needed to be taken in making changes in the measurement and reporting system in support of better information to foster better decisions making by corporations, investors and the government. With the added pressure and intense lobbying by the â€Å"Big Five† accounting firms they may have not seen a problem in the company providing both services or felt the regulation needed to be refined. Enforcing ethical standards because of Andersen scandal Whilst it may not have been the main reason for the AICPA to release a set of standards for the conduct of CPAs, the Arthur Andersen scandal certainly gave rise to the development of the Code of Professional Conduct. When scandals pertaining to audit of financial statements occur the first person to blame is the firm of the CPA on the audit engagement. The AA scandal has definitely heightened the public’s awareness of the need for increased attention to all ethical business practices by professionals especially CPA who investors heavily rely on for their opinion. The AICPA is only to be blamed for not setting higher ethical standards for their members and making it a priority. They do not have control over unethical conduct of members but they can enforce and clearly state the ramifications. It is important to note that the firm that hires the CPA to perform services should also instill their own code of conduct. Appointment of a new oversight board Rather than continuing to be self regulated after the scandal, the appointment of an oversight board was necessary as they provide independent oversight of public accounting firms providing audit services. They register auditors, define, inspect, and enforce specific processes and procedures for compliance of audits as well as for quality control. Auditors of public accounting companies are inspected by the PCAOB not less than once every 3 years and except any deficiencies, the inspection report becomes public information after completion of an appeal period. The PCAOB further has authority to investigate and discipline violations of the Sarbanes Oxley Act, board rules, securities laws and professional standards. This oversight board will provides insight on all public accounting firms so investors are confident in relying on their opinions about a particular firm’s financial statement. The Sarbanes Oxley Act allowed more eyes from the outside to look in on the practices of these accounting firms.

Nano Station M2/M5 Loco Manual

Models: NanoStation M2/M5 NanoStation Loco M2/M5/M900 Introduction Introduction Thank you for purchasing a Nanostation M series product. This is a point-to-point CPE wireless device. This Quick Start Guide is for use with the following models: Model NanoStation M2 NanoStation M5 NanoStation Loco M2 NanoStation Loco M5 NanoStation Loco M900 Operating Frequency 2403-2475 MHz 5170-5875 MHz* 2402-2482 MHz 5170-5875 MHz* 904-926 MHz Ethernet Ports 2 2 1 1 1 * Only 5745-5850 MHz is supported in the USA and Canada Package Contents UB I NE T UB I ET ITI N QU RKS WO ITI N QU UB I NE T UB I ET ITI N QURKS WO ITI N QU NanoStation 24v PoE Adapter Power Cord Mounting Ties * Products may be different from pictures and are subject to change without notice. Installation Requirements †¢ 10 mm wrench †¢ Shielded Category 5 (or above) cabling should be used for all wired Ethernet connections and should be grounded through the AC ground of the PoE. We recommend that you protect your networks f rom the most brutal environments and devastating ESD attacks with industrial-grade shielded Ethernet cable from Ubiquiti Networks. For more details, visit www. ubnt. com/toughcable 1 Quick Start GuideHardware Overview Secondary Ethernet Port* * Secondary Ethernet Port included only on NanoStation M2 & M5 Secondary Main Reset Main Ethernet Port Note: Secondary Ethernet Port is capable of 24V Power over Ethernet output which can provide power to a secondary device. It can be enabled using the AirOS interface. LEDs LAN1 LAN2 Power The Power LED will light steady green when properly connected to a power source. LAN1 WAN/Main Ethernet The LAN1 Ethernet LED will light steady green when an active Ethernet connection is made to the Primary Ethernet Port and flash when there is activity.LAN/Secondary Ethernet The LAN2 Ethernet LED (on NanoStation M2/M5 only) will light steady green when an active Ethernet connection is made to the Secondary Ethernet Port. Signal These LEDs display the signal strength. LAN2 2 Typical Deployment Typical Deployment Connect the Power Cord to the PoE Adapter and a power outlet LAN or Computer to Ethernet Port labeled LAN on PoE Adapter Ethernet Port on Ubiquiti Device to Ethernet Port labeled POE on PoE Adapter Note: Shielded Category 5 (or above) cabling should be used for all wired Ethernet connections and should be grounded through the AC ground of the PoE. Quick Start Guide Accessing AirOS 1. Make sure that your host machine is connected via Ethernet to the Ubiquiti Networks device (as shown on previous page). 2. Configure the Ethernet adapter on your host system with a static IP address on the 192. 168. 1. x subnet (e. g. 192. 168. 1. 100). 3. Launch your Web browser and type http://192. 168. 1. 20 in the address field and press enter (PC) or return (Mac). 4. Enter ubnt in the Username and Password fields. Select your country from the Select Your Country drop-down. To use the product you must agree to the terms of use.To do so, click I agree to these terms of use. Click Login. 5. The AirOS Interface will appear allowing you to customize your settings as needed. 4 Ubiquiti Networks Wiki and Forum Ubiquiti Networks Wiki and Forum Ubiquiti Networks has an online Wiki with Manuals, Guides, and Information. It is located at www. ubnt. com/wiki. Another great resource is the Ubiquiti Networks Forum. You can post and view comments, questions, and answers with other forum members and Ubiquiti staff at www. ubnt. com/forum. 5 Quick Start Guide Installer Compliance ResponsibilityDevices must be professionally installed and it is the professional installer's responsibility to make sure the device is operated within local country regulatory requirements. Since Ubiquiti Networks equipment can be paired with a variety of antennas and cables, the Antenna Gain, Cable Loss, and Output Power fields are provided to the professional installer to assist in meeting regulatory requirements. Note: This product is locked to the US Countr y Code to ensure compliance with FCC regulations. 6 Specifications Specifications NanoStation MEnclosure Size Weight Max Power Consumption Power Supply Power Method Operating Temperature Operating Frequency M2 M5 Networking Interface 2403 MHz – 2475 MHz 5470 MHz – 5825 MHz 2 10/100BASE-TX Ethernet Ports 29. 4 x 8 x 3 cm 0. 5 kg 8 Watts 24V, 1A PoE Supply Included Passive PoE (Pairs 4, 5+; 7,8 return) -30 ° to 75 ° C NanoStation Loco M Enclosure Size Weight Max Power Consumption Power Supply Power Method Operating Temperature Operating Frequency Loco M900 Loco M2 Loco M5 Networking Interface 904 – 926 MHz 2412 MHz – 2462 MHz 5470 MHz – 5825 MHz 1 10/100BASE-TX Ethernet Ports 163 x 31 x80 mm 0. 8kg 5. 5 Watts 24V, 0. 5A PoE Supply Included Passive PoE (Pairs 4, 5+; 7,8 return) -30 ° to 80 ° C 7 Quick Start Guide Safety Notices 1. Read, follow, and keep these instructions. 2. Heed all warnings. 3. Only use attachments/accessories specified by the manufacturer. WARNING: Do not use this product in location that can be submerged by water. WARNING: Avoid using this product during an electrical storm. There may be a remote risk of electric shock from lightning. Electrical Safety Information 1.Compliance is required with respect to voltage, frequency, and current requirements indicated on the manufacturer’s label. Connection to a different power source than those specified may result in improper operation, damage to the equipment or pose a fire hazard if the limitations are not followed. 2. There are no operator serviceable parts inside this equipment. Service should be provided only by a qualified service technician. 3. This equipment is provided with a detachable power cord which has an integral safety ground wire intended for connection to a grounded safety outlet. . Do not substitute the power cord with one that is not the provided approved type. Never use an adapter plug to connect to a 2-wire outlet as this will d efeat the continuity of the grounding wire. b. The equipment requires the use of the ground wire as a part of the safety certification, modification or misuse can provide a shock hazard that can result in serious injury or death. c. Contact a qualified electrician or the manufacturer if there are questions about the installation prior to connecting the equipment. 8 General Warranty General WarrantyUBIQUITI NETWORKS, Inc (â€Å"UBIQUITI NETWORKS†) represents and warrants that the Products furnished hereunder shall be free from defects in material and workmanship for a period of one (1) year from the date of shipment by UBIQUITI NETWORKS under normal use and operation. UBIQUITI NETWORKS sole and exclusive obligation under the foregoing warranty shall be to repair or replace, at its option, any defective Product that fails during the warranty period. The expense of removal and reinstallation of any item is not included in this warranty.The foregoing warranty is exclusive and in lieu of all other warranties, express or implied, including the implied warranties of merchantability and fitness for a particular purpose and any warranties arising from a course of dealing, usage or trade practice with respect to the products. Repair or replacement in the manner provided herein shall be the sole and exclusive remedy of Buyer for breach of warranty and shall constitute fulfillment of all liabilities of UBIQUITI NETWORKS with respect to the quality and performance of the Products.UBIQUITI NETWORKS reserves the right to inspect all defective Products (which must be returned by Buyer to UBIQUITI NETWORKS factory freight prepaid). No Products will be accepted for replacement or repair without obtaining a Return Materials Authorization (RMA) number from UBIQUITI NETWORKS. Products returned without an RMA number will not be processed and will be returned to Buyer freight collect. UBIQUITI NETWORKS shall have no obligation to make repairs or replacement necessitated by ca tastrophe, fault, negligence, misuse, abuse, or accident by Buyer, Buyer’s customers or any other parties. The warranty period of any repaired or replaced.Product shall not extend beyond its original term. Warranty Conditions The foregoing warranty shall apply only if: (I) (II) The Product has not been subjected to misuse, neglect or unusual physical, electrical or electromagnetic stress, or some other type of accident. No modification, alteration or addition has been made to the Product by persons other than UBIQUITI NETWORKS or UBIQUITI NETWORK’S authorized representatives or otherwise approved by UBIQUITI NETWORKS. The Product has been properly installed and used at all times in accordance, and in all material respects, with the applicable Product documentation.All Ethernet cabling runs use CAT5 (or above) shielded cabling. (III) (IV) Disclaimer: UBIQUITI NETWORKS does not warrant that the operation of the products is error-free or that operation will be uninterrupt ed. In no event shall UBIQUITI NETWORKS be responsible for damages or claims of any nature or description relating to system performance, including coverage, buyer’s selection of products for buyer’s application and/or failure of products to meet government or regulatory requirements. Returns In the unlikely event a defect occurs, please work through the dealer or distributor from which this product was purchased. 9 Compliance ComplianceFCC Changes or modifications not expressly approved by the party responsible for compliance could void the user’s authority to operate the equipment. NOTE: This equipment has been tested and found to comply with the limits for a Class A digital device, pursuant to part 15 of the FCC Rules. These limits are designed to provide reasonable protection against harmful interference when the equipment is operated in a commercial environment. This equipment generates, uses, and can radiate radio frequency energy and, if not installed and used in accordance with the instruction manual, may cause harmful interference to radio communications.Operations of this equipment in a residential area is likely to cause harmful interference in which case the user will be required to correct the interference at his own expense. For MPE and antenna usage details, please visit our website at www. ubnt. com/compliance Industry Canada Under Industry Canada regulations, this radio transmitter may only operate using an antenna of a type and maximum (or lesser) gain approved for the transmitter by Industry Canada. To reduce potential radio inteference to other users, the antenna type and its gain should be so chosen that the equivalent isotropically radiated power (e. . r. p. ) is not more than that permitted for successful communication. This device complies with Industry Canada licence-exempt RSS standard(s). Operation is subject to the following two conditions: 1. This device may not cause interference, and 2. This device must accep t any interference, including interference that may cause undesired operation of the device. En vertu des reglements d'Industrie Canada, cet emetteur radio ne peut fonctionner avec une antenne d'un type et un maximum (ou moins) approuves pour gagner de l'emetteur par Industrie Canada.Pour reduire le risque d'interference aux autres utilisateurs, l'antenne type et son gain doivent etre choisies de facon que l'equivalent puissance isotrope rayonnee equivalente (pire) n'est pas plus que cela autorise pour une communication reussie. Et Cet appareil est conforme a la norme RSS Industrie Canada exempts de licence norme (s). Son fonctionnement est soumis aux deux conditions suivantes: 1. Cet appareil ne peut pas provoquer d'interferences et 2. Cet appareil doit accepter toute interference, y compris les interferences susceptibles de provoquer un fonctionnement du dispositif. 10 ComplianceRF Exposure Warning The transceiver described here emits radio frequency energy. Although the power lev el is low, the concentrated energy from a directional antenna may pose a health hazard. Do not allow people to come closer than 55. 53 cm to the antenna when the transmitter is operating. Additional information on RF exposure is available on the Internet at www. fcc. gov/oet/info/documents/bulletins L'emetteur-recepteur decrit ici emet de l'energie de frequence radio. Bien que le niveau de puissance est faible, l'energie concentree a partir d'une antenne directionnelle peut presenter un danger pour la sante.Ne pas permettre aux gens de se rapprocher de 55. 53 cm a l'antenne lorsque l'emetteur est en marche. Des renseignements supplementaires sur l'exposition aux RF est disponible sur Internet a www. fcc. gov/oet/info/documents/bulletins CE Marking CE marking on this product represents the product is in compliance with all directives that are applicable to it. Alert sign! Follows CE marking Alert sign must be indicated if a restriction on use applied to the product and it must follow the CE marking. NB-Identification number (if there is any) Notified body number is indicated if it is involved in the conformity assessment procedure.Please check the CE mark on the product label to find out which notified body was involved during assessment. 11 English We recommend that you protect your networks from the most brutal environments and devastating ESD attacks with industrial-grade shielded Ethernet cable from Ubiquiti Networks. For more details, visit www. ubnt. com/toughcable Deutsch Schutzen Sie Ihre Netzwerke vor extremen Umwelteinflussen und verheerender elektrostatischer Entladung (ESD), indem Sie abgeschirmte Ethernetkabel in Unternehmensqualitat von Ubiquiti Networks verwenden. Weitere Informationen erhalten Sie unter www. bnt. com/toughcable Espanol Le recomendamos que proteja sus redes de los entornos mas hostiles y los devastadores efectos de las descargas electrostaticas utilizando cable Ethernet blindado con calidad-industrial de Ubiquiti Networks. Para o btener mas informacion, visite www. ubnt. com/toughcable Francais Nous vous recommandons de proteger vos reseaux contre les environnements les plus brutaux et les decharges electrostatiques les plus devastatrices avec un cable Ethernet Ubiquiti Networks avec blindage renforce. Pour en savoir plus, rendez-vous sur www. ubnt. com/toughcableItaliano Si consiglia di proteggere le reti dagli ambienti e dagli attacchi ESD piu invasivi con il cavo Ethernet schermato-di tipo industriale di Ubiquiti Networks. Per ulteriori informazioni, visitare il sito Web www. ubnt. com/toughcable RR062111 Ubiquiti Networks Support Email: [email  protected] com Phone (9 a. m. – 5 p. m. PST): 408-942-1153 Online Resources Wiki Page: www. ubnt. com/wiki Support Forum: www. ubnt. com/forum Knowledge Base: www. ubnt. com/kb Downloads: www. ubnt. com/support/downloads www. ubnt. com  © 2011 Ubiquiti Networks, Inc. All rights reserved.

The Picture of Dorian Gray Book Review

'The Picture of Dorian Gray' Book Review Oscar Wildes  only novel The Picture of Dorian Gray (1891) is a classic instance of the aestheticism of the late 19th centurys  Ã¢â‚¬â€¹Ã¢â‚¬â€¹English literature. The maxim of aestheticism art for arts sake is reflected in the opening of the novel, which specifies arts aim to reveal the art and conceal the artist. For greater emphasis, Wilde defines the artist as free of ethical sympathies and morbidity. Even books are seen as only well written or badly written and not as moral or amoral. Following this prelude on art and beauty, Wilde weaves a  Ã¢â‚¬â€¹plot that explores the issue to its core. The plot of The Picture of Dorian Gray, if seen apart from the wit and epigrams of Lord Henry is serious and, at times, even somber. Dorian Gray is a young and handsome man whose well-off friend Lord Henry takes him to an art-loving painter, Basil Hallward. The painter makes a picture of Dorian Gray, a fascinating piece that makes Dorian wish to stop aging. His wish is fulfilled and the picture starts aging instead of young Dorian. The consequence is a disaster. Oscar Wilde has created an amusing tale that does not end very happily but ends beautifully with our easy-going Lord Henry still chirping. Style and Setting Anyone who has read dramatic fiction (Oscar Wilde in particular) will not find it hard to see the style of the storys narrative as closer to drama than a novel. Wilde is not obsessed with describing settings in detail as a novelist with a constructive bent would be. But the brevity of description is masterfully covered in the warm and witty conversations that fill most of the novel. The epigrams of Lord Henry shoot arrows of gentle satire on different elements of society. Women, America, faithfulness, stupidity, marriage, romance, humanity, and weather are just some of the numerous targets of Wildes criticism, which the readers receive from the sharp but sweet tongue of Lord Henry. The twittering lord is thus made an indelible  character for his ease of expression and his envied indifference. Yet, the author does not rely solely on spoken words to impart his impression. He describes some scenes in words that evoke a vivid image in the readers mind. Perhaps the best of these is Dorian Grays brief journey through the dark and filthy streets that stand in an obtrusive contrast to his luxurious entourage but which also bear a remarkable resemblance to the kind of life he has embraced. Characters in The Picture of Dorian Gray Like his stories and plays, Oscar Wilde does not employ many characters to run the story of his novel. Nearly the entire plot is nucleated around Dorian, Lord Henry, and the artist Basil. Minor characters like the Duchess of Harley serve the purpose of initiating or furthering topics that would ultimately be the butt of Lord Henrys repartees. The character description and motivation are again left mainly to the perceptual capacity of the readers. Wilde is always testing the aesthetics of his readers and the easier you go with his characters disposition, the greater insight you gain. Self-Love and the Vulnerability of Beauty The Picture of Dorian Gray addresses more than one theme. The primary appeal of the subject of beauty, as it appears to eyes, is the main focus of the novel. Wilde reveals the tenderness of self-love, or narcissism, which sometimes fails to find an object outside itself. Dorians beauty, unlike Basils art and Lord Henrys social status, is more vulnerable to decay with time. But it is not this weakness of beauty to age that brings the disaster upon our protagonist. It is the consciousness of the owner of beauty to his own wealth that triggers the boundless fear of perishingfear that causes his doom. Unlike Lord Henrys ease about his rank, Dorians angst about the ephemeral nature of his beauty is shown as the true enemy of a persons self. The philosophical boundaries of Oscar Wildes The Picture of Dorian Gray are too deep to track to their ends. The novel addresses the issue of self-concept as portrayed in art. Further, it connects a persons emotional response to his/her own image. While Dorian remains young and beautiful, the mere sight of an aging picture of him is unbearably painful. It would be too presumptuous to conclude that The Picture of Dorian Gray is a work of beauty with no moralistic purpose. Wilde was not a moralist (as many of us already know) and within the book, there is not much to emphasize a moral code or right conduct. But the novel, in its covert meaning, is not without a moral lesson. We can easily see that beauty is ephemeral and any attempt to deny this fact is amoral. It brings ruin as shows the case of Dorian Gray.

Capital Gains Tax Liability Case Study Example | Topics and Well Written Essays - 1500 words

Capital Gains Tax Liability - Case Study Example This is not only valuable because you singularly own the property, but also because that gives you added equity and financial credibility in addition to other benefits, such as the fact that being a homeowner brings with it many perks. The capital gains that will be have to paid on the apartment is $150,000 since that is the money that was made off the sale. This number is computed by subtracting the original list price ($650,000) from the sale price ($800,000). Additionally, capital gains tax must be paid on the house. The main residence exemption may apply, but you as the client would have to ask a capital gains lawyer if this would apply to you. You were supposed to have given two years' notice within having a combination of residencies.1 Since Angelina owned 10,000 shares in Rio Tinto, and they are now valued at $40 and not the original selling price of $29, she will have to pay capital gains taxes for stock value. Her capital gains tax will be a certain percentage of $11,000 that she made after the BHP takeover of Rio Tinto. Rollover consequences may be that Angelina will have to pay some sort of fine for rolling over her assets. For Angelina's partnership with Lena, she will have to pay a certain percentage of capital gains taxes of $75,000. ... [However, w]hile the roll over allows you to defer a capital gain to a later income year, other CGT small business concessions may exempt or reduce your capital gain" which are the consequences.2 The law states, "If your business has owned an asset for 15years and you are aged 55years or over and are retiring, or if you are permanently incapacitated, you won't have an assessable capital gain when you sell the asset."3 Therefore, since Angelina is only 52 she cannot get this break. However, the law also states, "A capital gain from the sale of a business asset will be exempt up to a lifetime limit of $500,000. If you are under 55years of age, the exempt amount must be paid into a complying superannuation fund or a retirement savings account to obtain the exemption."4 This would apply to Angelina, so she could put any capital gains tax into the specified type of retirement account. Angelina most likely is able to receive the 50% small business reduction. This means that she can multiply half of her profit, and subtract it from the capital gain and only have to pay that amount. Angelina and Sean would have to meet certain requirements in order to get a small business exemption. Some further research would have to be done in order to see if they met those requirements. According to Active Asset Reduction law, "There are other CGT small business concessions, in addition to this concession, that may apply to reduce your capital gain. You can apply as many concessions as you are entitled to until the capital gain is reduced to nil. There are rules about the order you apply the CGTconcessions...."5 With regard to Angelina and Lena's business, most likely the trading stock could be rolled over since it is such

Research part 2 Paper Example | Topics and Well Written Essays - 1250 words

Part 2 - Research Paper Example On the other hand, wireless communication involves conversion of data into electromagnetic waves for transmission and it is converted back to its original form as it gets to the receiver. There has been a debate on the most superior communication medium between fiber optic cable and wireless communication. Various technological gadgets such as Blackberries and Smart phones are designed to connect to wireless mode of data transfer. This mode has also enabled stores, business enterprises and other organizations to provide free access to the internet without hooking wire to every computer or laptop. However, as Wright and Reynders, (42) explains, some wireless services do not work in some cities. This leads to the preference for the fiber optic cables which are also believed to higher maximum speeds especially when networks become congested. In most parts of the world, communication systems are increasingly adopting the use of both wireless and fiber optic cable transmissions. This rese arch paper will examine the similarities and differences between these modes of data transmission in order to determine how well or not each suits specific situations. In wireless communications, a radio channel may be used; however, it is susceptible to noise interference (Varaiya 315). These interferences include blockage and multi paths which change over time due to user movements. This affects the range, data rate and reliability of wireless links. Hence, the biggest challenge with wireless communication is that an environment is a factor in transmission. For instance, an indoor user may experience higher data rates which is reliable than an outside user who is exposed to certain environmental conditions like water vapor and oxygen. Tall building and other atmospheric absorption between the transmitting and receiving antennas may also affect wireless transmission. Wireless systems use atmosphere as their transmission medium which is enabled through radio signals. The received si gnal may also experience interference from other users in the same frequency band. Other components like path loss determine how the average received signal power decreases with distance between transmitter and receiver. Wireless medium is also prone to signal attenuation resulting from obstruction from trees and other tall objects. Wide area wireless data services provide low to high data rate services. This depends on the coverage of a few base stations mounted on towers, rooftops which are transmitting at high power to enable signal transmission and delivery from the sender to the intended receiver (Subramanian, Timothy and Rani 81). This is enabled by a link that carries data between two physical systems. Wireless transmission purely relies on transmitters, receivers, base stations or any medium depending on the technology that relays the IP data across the network. Currently, wireless networks can handle limited speed due to various factors involved in during transmission. Radi o signals running on frequencies up to 2 GHz other wireless networks can support 70 Mbps data speed. In addition, in wireless networks, transmission is via three or more routes, one of it being a line of sight transmission. Transmission is impaired by free space loss where wireless communication signal disperses with distance. Wireless networks utilize code division multiple access where several