Gay Marriage Should Not Ban Same Sex Marriage Essay

On June 26, 2015, the White House lit up in rainbow colors to commemorate a Supreme Court decision that ruled, in Obergefell vs Hodges, that states cannot ban same sex marriage. It is no longer a state level decision, as it had been since 1993. This means that same sex marriage became legal on a national level. Many viewed this as the biggest, most important hurdle for the LGBT community to face, and for the time being they had cleared it. I found it mighty funny that the phrase â€Å"Love Wins† was coined as the moniker for the movement. Love is one thing that the LGBT community would agree is something that they are definitely not feeling on a local, state, or national level. In at least 31 out of the 50 states that â€Å"Love Won† in, there are no laws in place to protect the LGBT community from discrimination, up to and including being fired for no reason other than their sexual orientation or gender identity, in the workplace. In this paper, I will lay out the time line of the LGBT community’s fight to put an end to both â€Å"open† and â€Å"soft† discrimination from a legal standpoint. I will explore the many reasons that it is absolutely necessary to put legislation in place to ensure the LGBT community, at least, job security. The very first thing worth mentioning is that there is still, after all these years, no federal law in place protecting LGBT employees from discrimination. It is my belief that a law is needed to be put in place to protect at the least the economic livelihoodShow MoreRelatedShould Gay Marriage Be Recognized?1692 Words   |  7 PagesAugust 25, 2014 SHOULD GAY MARRIAGES BE RECOGNIZED ACROSS STATES There are many debates going on about whether gay-marriage should be recognized by all United States. Why is it that some states ban gay-marriage but others allow it? Why is it that some states declare that a ban on gay-marriage is unconstitutional yet others say it is not? Why is it that some states recognize gay-marriages from other states but others do not? These are some questions that should be very closely lookedRead MoreThe Legalization Of Gay Marriage1749 Words   |  7 PagesThe Legalization of Gay Marriage: A Step to Equality Imagine a world where heterosexuals are the minority. Straight people would be the ones fighting for the same rights as homosexuals. Same-sex marriages would be average and normal, while straight marriages would be frowned upon and considered unholy in the eyes of religion. Heterosexuals would be denied service at restaurants because of their sexuality, they would be called derogatory names while holding their partner’s hand and most importantlyRead MoreLegalize Gay Marriage Essay1495 Words   |  6 PagesSame-Sex Marriage Should Be Legalized Just about everyone has an opinion on legally allowing same-sex couples to marry. The arguments range from personal beliefs to what marriage is said to be in the Bible. Why should a couple be forbidden from showing each other along with family and friends that they are fully committed to each other? What place is it for the government to say that said couple is not allowed to commit to the one who truly makes you happy? Why should these people who are willingRead MoreSame-Sex Marriage Essay1474 Words   |  6 PagesJust about everyone has an opinion on whether same-sex couples should be allowed to legally marry. The arguments range from personal beliefs to what marriage is said to be in the Bible. Why should a couple be forbidden from showing each other along with family and friends that they are fully committed to each other? What place is it for the government to say that said couple is not allowed to commit to the one who truly makes you happy? Why should these people who are willing to be together forRead MoreThe Issue Of Same Sex Marriage1376 Words   |  6 PagesNovember 19, 2014 I†¦My chosen topic is Gay Rights- more specifically marriage equality. Public opinion in the U.S. shows the majority support for the legal recognition of same-sex marriages. This issue is more likely to be supported by women and people under 50. My thesis is that marriage equality a civil right, rights we are born with as a citizen of the U.S. which the government cannot interfere with or suppress. (Lecture Notes 8/27). Over the past decade, marriage equality has become an even largerRead MoreGeorge Chauncey, Why Marriage?1245 Words   |  5 PagesGeorge Chauncey, Why Marriage?: The History Shaping Today s Debate over Gay Equality, 2004 Nisha Chittal, Judges Chip Away at Florida Gay Marriage Ban, msnbc.com, July 26, 2014 Jeffrey M. Jones, Same-Sex Marriage Support Solidifies Above 50% in U.S., Gallup.com, May 13, 2013 Stonewall Rebellion, www.nytimes.com, Apr. 10, 2009 Goldberg, Carey (February 10, 2000). Vermont Panel Shies From Gay Marriage. New York Times. Retrieved July 13, 2013. https://www.isidewith.com/poll/965633 Read MorePros and Cons of Same Sex Marriage1734 Words   |  7 PagesPros and Cons of Same Sex Marriage Jasmaine Joseph April 19, 2013 Final Grade Same sex marriage is when two people with the same gender get married. Most people label it as homosexual, gay or lesbian marriage. Allowing same gender couples to legally marry is considered to be one of the most important of all  LGBT rights. Same sex marriage isn’t hurting anyone, personal I don’t have a problem with it. People should love and be able to marry anyone they please. America isRead MoreShould Same Sex Marriage Be Legalized? Essay1509 Words   |  7 Pagesconstantly is legalizing same sex marriage. Since same sex marriage has become a popular topic that everyone has to deal with, it has provoked many problems around the world. People have different aspects stating that gay marriage has pros and cons. Fortunately, even though everyone constantly can not stop talking about gay marriage, it keeps spreading throughout the world and causes more problems day after day. In an article titled Supreme Court rules in Favor of Same-Sex Marriage Nationwide, it talk sRead MoreSame-Sex Marriage Issues Controversies Essay example1180 Words   |  5 Pagesnamed gay marriage â€Å"one of the key struggles of our time†. According to the website â€Å"ProCon.org† as of January 6th 2014, 17 states have taken the plunge and legalized same-sex marriage. Marriage is â€Å"one of the basic civil rights of man†. Yet, we are still waiting on 66% of our nation to do the right thing and legalize gay marriage. The ban on gay marriage has deprived gay, lesbian, and bisexuals of many benefits that come with being married. 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Introduction and Client Care Issues Free Essays

string(55) " may find themselves personally liable for any losses\." Introduction Charlotte Ann Ltd (CA) has two directors (A and B) both of whom are now seeking advice on several different issues in relation to CA, as well as a wholly-owned subsidiary CA Finance which is going into insolvency. Firstly, and prior to identifying key issue and the legal rules that will apply, it is necessary to consider the basic client care factors, to ensure that instructions are being received from an authorised party; in particular, consideration needs to be given as to whether or not advice is being given to the individual directors, or whether the advice is being sought on behalf of the company. On the face of it, it may seem to be all the same entity, but there are potential distinctions, particularly given the fact that one of the key issues to be discussed is directors’ duties towards the company. We will write a custom essay sample on Introduction and Client Care Issues or any similar topic only for you Order Now It is noted that for a considerable period that Ebenezer was also a director of the company and, although he has now left as a director, this does not exonerate him from any breaches that he may have undertaken, during his time as director. It may be that an agreement was entered into when Ebenezer left as a director and as this has not been presented here, it is assumed that no such contract exists and therefore the advice being provided will be on the basis that no such contract does, in fact, exist. The advice here is broadly split into two areas, the first looking at directors’ duties and, in particular, the impact of Ebenezer’s behaviour; the second part looks at the insolvency of the subsidiary and related issues. Directors Duties Owed by E to the Company All three directors A, B and E (although E is not a current director) are required to comply with the statutory directors’ duties, as established and codified by the Companies Act 2006, sections 170 – 180. These will be looked at, first, before applying them to the situation in relation to E and his contact with a long-standing customer, Gurdip (G), and the relationship that emerged between E and Robert with the company accounting practices, as well as an analysis of the situation and any impact that this now has on A and B, based on any duty or liability that they may have to the company. In accordance with section 171, directors are required to act within their powers and are only allowed to act within the boundaries of the company’s constitution. Secondly, in accordance with section 172, directors are under a duty to promote the â€Å"success of the company the benefit of its members†. This requires the directors to ensure that the decisions they make are done in such a way that it benefits the company, in the long run. Furthermore, the directors are required to ensure that they act fairly between the members[1]. Section 173 requires each director to exercise independent judgement; however, it should be noted that the duty will not be breached, if some form of agreement has been entered into between the directors in total freedom but does have the effect of meaning they not each director is acting with independent judgement, at all times. Crucially, section 174 states that directors are required at all times to exercise reasonable skill, care and diligence, with the level of skill that would be expected of another individual with a similar level of knowledge, as well as a general level of care that would generally be expected to be shown by a director in a similar position. Broadly speaking, the way in which reasonable skill, care and diligence is expected to be shown is the same as the approach taken in section 214 of the Insolvency Act 1986. The leading and relevant case in this regard is that of Re City Equitable Fire Insurance[2], where it was stated that there are three propositions that would apply when ascertaining the level of skill and care which are expected to be shown by the director. Firstly, it is accepted that the director would not be expected to show a level of skill and care above that which his own level of knowledge suggests would be appropriate. Secondly, there is no requirement on the director to give continuous attention to the situation within the company and there is an expectation that the directors may look away from the company for periods of time. Thirdly, when it comes to exercising their duty, it is acceptable for the director to pass some of their responsibilities on to third parties, provided the selection of the third party is done with reasonable skill and care[3]. Section 175 states that each director must avoid conflicts of interest, and furthermore that they must inform their fellow directors of any possible conflict, before the transaction, or as soon as is reasonably practicable in relation to a particular transaction, if there is going to be a potential conflict of interest. Fellow directors are able to authorise this conflict, provided they are fully informed of the situation. Finally, section 176 states that a director is not able to accept benefit from third parties. Making a secret profit is prohibited, if the profit is being made by virtue of his position as director[4]. It is noted, however, that no breach will arise, if they could not reasonably be expected that accepting the benefit would result in a conflict-of-interest, i.e. if the situation was of no interest to the company[5]. The consequence of a breach is also relevant to the discussion, here. Although the 2006 Act does not specifically state the remedies that are available, there is now a procedure in place allowing for derivative action to be taken by the shareholders on behalf of the company, in the event that it remains the case that a director in breach of duty would be required to account for profits to the company and may find themselves personally liable for any losses. You read "Introduction and Client Care Issues" in category "Essay examples" E’s Arrangement with G – Breach of Duty? Bearing in mind the situation here and the fact that E entered into a transaction with G which provided him with a profit during his time as a director, it is suggested that E has undertaken several activities that would be in breach of his director’s duties. As noted above, it would be necessary to ensure that no contract has been entered into when he left as a director, which would remove him from responsibility for the action that he undertook while acting as a director. On the assumption that no such agreement exists, E would remain responsible for the activities when he was the director of the company. However, by entering into a contract with G which enabled him to make substantial personal profit, it could be argued by E that, as the transaction involves petrol cars, the transaction would be of no interest to the company and the discount provided to the customer was no greater as a result of the transaction, meaning that the company had not, in fact, lost out at all. De spite this, there is sufficient suggestion that having this underlying contract with G would ultimately result in a conflict of interest that should be declared. Failure to declare this would require E to account for any profit that he had made to the company, and the actions of the other two directors, namely A and B could enforce on behalf of the company[6]. Ebeneezer and Robert – Breach of Duty? Several financial errors were made as a result of the activities of Robert who was employed as the individual in charge of the accounts. This raises the question of whether or not it was reasonable for A and B to relinquish responsibility to E, in order to oversee the work of Robert and, if so, whether he could be held responsible for the errors that have taken place. This issues deals with the area of reasonable skill and care. As noted by Section 174, it is not required for the directors to give continuous attention and it is acceptable to allow third parties to take on board some of the tasks, provided the selection of the third party is done with sufficient skill and care. It is suggested, based on the interpretation of Section 174, that it was acceptable for A and B to allow E to oversee all aspects of the accounts of the business and this would potentially render E liable for the errors that have taken place. Further information would be required in order to understand whether or not he had acted reasonably in accepting Robert’s position and whether a director with a similar level of skill and care would have taken a more proactive approach or would have selected a different third party. On balance, it is suggested that E has erred in failing to oversee Robert appropriately and simply signing off the accounts, without investigating these further as would be reasonably expected of a director in his position. This again could result in E being personally responsible to the company for the losses as a result of Robert’s failures, and E’s inability to deal with this and to act appropriately. Insolvency Process The subsidiary company, CA Finance is now deemed to be insolvent and although A was the sole director, B was also involved in the management of the company and could potentially be considered to be acting as a shadow director, as he was giving instruction. This is because, if he were a director in accordance with section 251 of the 2006 Act, this would potentially render either A or B liable for any mismanagement during the insolvency process, which is largely governed by the 1986 Act. Compulsory liquidation takes place in accordance with section 122 of the 1986 Act and can be initiated by a creditor who is owed ?750 or more. In this case, a liquidator has been appointed, as they have reasonably wide discretion to manage the liquidation and to commence action against the directors, if they have acted in an incorrect manner. As soon as the official receiver takes over the director’s appointments are terminated[7]. In accordance with section 132, the official receiver is required to investigate the reason why the company had become insolvent and the activities of the company, prior to insolvency. One particular issue that the official receiver may deal with in the context of the facts presented here is that the directors have transferred many of the assets of the failing company into the parent company, immediately prior to the insolvency of the subsidiary company. Although there is some factual debate as to whether or not the directors understood the transfer of these assets would result in insolvency, nonetheless it could be argued that this was undertaken in contemplation of insolvency and would potentially be clawed back by the official receiver, on behalf of the creditors of the company. There are several headings under which the official receiver could potentially claw back money that has left the failing company, prior to insolvency. These include, transaction at undervalue, preference to certain creditors, extortionate credit transactions, the avoidance of floating charges, transaction that are aimed at defrauding creditors, misfeasance and either fraudulent or wrongful trading. In accordance with section 423, where the aim of the transaction was to put assets beyond the reach of the creditors, this could be considered to be a transaction that was aimed at defrauding the creditors and this would involve an analysis of the overall situation and whether or not this was the underlying purpose of such a transaction. Where it is deemed to be the case, the transaction could be reversed and the assets returned to the failing company, in order to be diverted amongst the creditors. Claim by F Against CA It is also noted that Fozia (F) has suffered a personal injury and wishes to take an action against the company that is now insolvent. The question, therefore, arises as to whether or not it is possible to bring such an action against an insolvent defendant, or whether there is some other forms of recompense available to F. In order for F to bring an action against the insolvent company, it would require permission from the court[8]. Historically, however, it is accepted that the courts will generally allow such an action to be commenced and this will then allow F to become a creditor of the company for the amounts owed to him. A question arises, therefore, as to whether the parent company can be held responsible for the debts of the subsidiary. It may be possible for a creditor such as F or any other creditor to attempt to pierce the corporate veil and to look through the arrangements within the subsidiary to make a claim against the parent company. In order to determine whether this will be appropriate in this particular situation, the facts relating to the activities of the two companies prior to insolvency will need to be ascertained, including whether the assets were transferred at net book value and how much control the parent company actually had over the subsidiary. More information needs to be provided, in order to ascertain whether the assets were transferred of out of the business as part of the restructuring and whether this was done in a way that could be deemed to be a means of removing the assets from the grasp of the creditors. It would therefore be appropriate to lift the corporate veil and make the parent company responsible and may indeed allow for the claw back of the transaction by the official receiver[9]. Furthermore, concerns in relation to the claim by F need to be looked at in a similar context, in order to ascertain how much control the parent company had over the insolvent subsidiary, as to whether it would be appropriate to attach a claim to the parent company, or whether F would be simply viewed as another potential creditor against the assets of the company, which may be greater once the assets have been clawed back. Factors that might indicate that the corporate veil should indeed be pierced include the directorship between the two companies and therefore the relatively strong indications suggest that the parent company would, in this case, be deemed to be responsible for the actions of the subsidiary and may therefore be called upon to meet with the debts of the company. Group Restructure – Potential Insolvency Issues Bearing in mind the previous analysis, it is suggested that the restructure undertaken by the subsidiary company immediately prior to insolvency would be subject to being reversed by the official receiver, as there is indication that this transaction was undertaken in order to defraud the creditors. The directors themselves may be liable for their own activities relating to the insolvent company, if it could be shown that they have acted in misfeasance, in accordance with section 212 of the Insolvency Act 1986. It is suggested here that both A and B could be liable, as they were acting in the capacity of directors, albeit one as a shadow director[10]. In order for them to be individually liable under section 212 and for the individual to be liable to repay towards the assets of the company, it will be necessary to show they were culpable in some way for the insolvency of the company; therefore, more evidence would need to be obtained as to how the decisions were made in the immediate run-up to the insolvency of the company[11]. On balance, it is likely that the assets will be returned to the insolvent company, in order to pay off the debts owed to the creditors, as it can potentially be shown that the transaction undertaken was a means of removing the assets from the grasp of the creditors. If there was evidence that the assets were transferred at net book value, it may be possible for the company to argue that the claw back should not take place. Furthermore, it is also argued that F would be likely to be able to bring an action against the insolvent company, provided he obtained the necessary court permission. It is also necessary to consider whether the corporate veil should be pierced and an action commenced against the parent company. This will depend on the facts of the case and whether or not it is reasonable to allow for the corporate veil to be pierced in this way, based on the true nature of how the company is organised and the level of control exercised by the parent company. Overall Conclusions It is concluded, overall, that A and B would be able to bring an action on behalf of CA against E as a director (albeit now a retired director) for his breaches of duty in relation to both his failure to declare a conflict-of-interest and a personal profit in relation to the transaction with G and also the failure to oversee the work of Robert in producing the accounts. It would be possible to claim that he should account for the profit and the money paid back into the company. Secondly, the insolvency of the subsidiary company is likely to result in the assets that were transferred out in order to remove then from the creditors being clawed back by the official receiver. Furthermore, the action being commenced by F (which will require the permission of the court) is likely to be attached to the parent company, as the corporate veil should be lifted, due to the fact that the parent company held so much power over the subsidiary company and had commonality of directors. References Belmond Finance Corporation v Williams Furniture Ltd [1980] 1 All ER 393 Companies Act 2006 Ellis, J and Slorach, J (2007) Business Law, Oxford University Press Industrial Development Consultants v Cooley [1972] 1 All ER 162 Insolvency Act 1986 Island Export Finance v Umunna [1986] BCLC 460 McLaughlin, S (2013) Unlocking Company Law, Taylor Francis p.302 Measures Brothers Ltd v Measures [1910] 2 Ch 848 Re City Equitable Fire Insurance Co Ltd [1925] Ch 407 Re Saunders (A Bankrupt) Bristol and West Building Society v Saunders (1997) CH 60 Tolmie, F (2003) Corporate and Personal Insolvency Law, Psychology Press, p.342 Whalley (Liquidator of MDA Investment Management Ltd) v Doney [2003] EWHC 227 How to cite Introduction and Client Care Issues, Essay examples

Concept of Business Model Free-Samples for Students-Myassignment

Questions: 1.Impact Conceptualizes Business Models as Systems .2.How Business Models as Systems can be used to solve Static and Dynamic Problems?3.What are the Barriers to Imitating Business Models?4.Explain How Business Models as Systems can be used to understand the Innovation Process.5.How Business Models as Systems can be used to understand how Firms Partner? Answers: Business models can be defined as activities in enterprises that try to explain the daily operation towards profit maximization. It tries to answers questions about who is the customer. Who are the competitors? And which strategies are being used to achieve a business goal (Witz, 2011). For useful business model, a practice of shared resource for competitors has to be put into place A plan of action explains the rationale, the data, and a strategic offer for the client, and a solid structure for incomes and expenses that try to convey advantages a specific plan that will be impressive to customers as a way of generating profits. By having the best plan for companies action is lacking all which gives better hands when actualized in implementing the action plans that are frequently easy to follow and copy in fact; it is simply an issue of many years which may be fruitful towards work inspirations for long term success. As depicted, a plan of action is more nonspecific than a business procedure. Coupling technique investigation with a plan of action examination is important to remember the end goal of each model employed whatever upper hand comes about because of the outline in using the program in auctioning. Selecting a business system one need to a proper survey as a way to plan of action configuration requires portioning the market, making an incentivized offer for each section. Methodology investigation is, therefore, a basic stride in outlining an aggressively sensible plan of action. Unless the scheme of action tries to channel several procedures that of an action plan which is reasonable as People can rent services which competitors can duplicate to achieve goals. The case for daily paper publication which tries to take care of the expenses to create many topographically isolate "markets" all through the world. 2.Having a differentiated and in the meantime, the successful and productive architecture for an undertaking's plan of action is essential to the foundation of an upper hand. The different components should be accurate to each other and cooperate well as a framework. Magretta calls attention to that the plan of action of markdown retailing in existence some time in Wal-Mart organizer Sam Walton 'put significantly estimated stores into minimal one-horse towns which every other person was overlooking.' (Magretta, 2002) Once set up, the towns Wal-Mart had chosen are little to bolster another comparative estimated storage hard to repeat in selecting the first action made. Wal-Mart advanced national brands at profound rebates supported by inventive and lean acquiring coordination and IT frameworks: these are components of its system that makes a plan of action hard to mimic. Business model decisions characterize the design of the firm, and augmentation courses make starting there on out. However, once settled, tries as often as possible experience huge inconvenience in changing arrangements of activity. We witness the difficulties American payments options have seen in endeavoring to turn to cross breed models in card issuance in the meantime many would request banks to issue associates to go about as card underwriters for them. These is unmistakably disconnected e their principal rivals (Visa and MasterCard, who give organize benefits just and don't battle with banks in issuing charge cards) are not filtered leading to conflicts doubtlessly subject to be the bank's favored assistants. Like this American Express cards likely not going to have much accomplishment endeavoring to copy the Visa/MasterCard plan of activity while up 'til now keeping up their inward issuing and picking up limits.(Teece,1986) So, improving with plans of action won't, independent from anyone else, construct venture level upper hand. Be that as it may, new plans of action or improving the existing ones, as new items themselves, frequently result in lowering costs expanded an incentive to the shopper and clients in creating exceptional yields. 3.The process has several components that influence the straightforwardness or generally of mimicking plans of action. At a shallow level, all plans of action may appear to be anything but difficult to impersonate e unquestionably the essential thought, and the business rationale behind another model is improbable itself to appreciate licensed innovation security. Specifically, another plan of action, being broader than a business technique, is probably not going to fit the bill for a patent, regardless of the possibility that specific business strategies supporting it might be patentable. Depictions of a plan of action may appreciate copyright security; however, that is probably not going to be a boundary to replicating its first center 'thought.' What then is it, on the off chance that anything, that is probably going to hinder the copycat conduct that can so rapidly disintegrate the plan of action pioneer's favorable position? Three variables would appear to be important. To start with, executing a plan of action may require frameworks, resources, and procedures that difficult in duplication with condition with willing candidates into the towns too little to keep up a Wall-Mart contender. Dell computers are also the immediate to-customer plan of activity is plainly visible when Gateway Computers endeavored to executed a practically identical model, their powerlessness to finish wherever near Dell's execution levels has been attributed to the not very efficient utilization of strategies. Capacities matter. However, Netflix grasped its lead, both in light of the way that competitors amalgamation concerns do not debilitate it and because it had licenses on the 'requested rundown' by which supporters showed online their film inclinations. Second, there might need a level of obscurity makes it troublesome for pariahs to comprehend in sufficient detail how a plan of action is executed, or which of its components in certainty constitute the wellspring of client accepts. Third, regardless of the possibility that it is straightforwardly clear how to recreate a pioneer's plan of action, officeholders in the business might be hesitant to do as such if it includes ripping apart existing deals and benefits or annoying other essential business connections. At the point when officeholders are obliged along these lines, the pioneer of another plan of action may appreciate a significant time of constrained focused reaction. Despite these imperatives, the rivalry is probably going to be energetic because other new participants, correspondingly unacceptable features, and amalgamation nerves, will be similarly allowed to enter. 4.The benefitting from advancement system making sense of how to catch an incentive from development is an essential component of the plan of action outline. Each new item advancement exertion ought to be combined with the improvement of a plan of action which characterizes its 'go to showcase' and 'catching quality' systems. Plainly mechanical advancement independent from anyone else does not consequently ensure business or monetary achievement. The Innovation Profiting system can therefore consider an instrument to help outline plans of action, and utilizing it permits one to guide plan of action determination to sort of development, while at the same time empowering one to make sense of where protected innovation adaptation through licensing is probably going to be reasonable, and acceptable sort of vertical coordination is demonstrated.( Pisano,2006) Although, it is quiet on various issues, for example, advertise division and the decision of item components, it by and by can give bits of knowledge into how an esteem affix should be collected. Furthermore, it can anticipate champs and washouts from the aggressive procedure in the setting where a client need is being met. 5.The part of revelation, learning and adjustment planning as most activities requires understanding, creativity and excellent customer care skills to get the best knowledge of how competitors operate.Business vision may be with the strength to develop another model or support the exist one. One needs to create models that influence customers, cost structure and business society as the models address responses from customer and competitors. As the arrangement usually shows time and learning the fundamental changes business visionaries/directors. Mechanical development is checked in most exceptional social orders; which is characteristic and alluring that reflects on the estimations of an innovatively vibrant culture. Be that as it may, the formation of new hierarchical structures, sound strategies and specifically new plans of action are of equivalent e if not more noteworthy society and business venture. References Quoted in J. Magretta, Why business models matter, Harvard Business Review 6 (2002). J. Teece, Profiting from technological innovation: implications for integration, collaboration, licensing and public policy, Research Policy 15(6), 285e305 (1986); D. J. Teece, Reflections on profiting from technological innovation, Research Policy 35(8), 1131e1146 (2006). Alonso G, Casati F, Kuno H, Machiraju V (2009) Web Services: Concepts, Architectures, and Applications. Data-Centric Systems and Applications Series, Springer Bernd W. Wirtz 2011 Business Model Management: Design - Instruments - Success Factors. Gabler Verlag, 2011Pisano, Science Business: The Promise, the Reality, and the Future of Biotech, Harvard Business School Press, (2006) Van der Aalst W, Berens P (2001) Beyond Workflow Management: Product-driven Case Handling. In: Ellis S, Rodden T, Zigurs I (eds) International ACM SIGGROUP Conference on Supporting Group Work (GROUP 2001), pp 4251 Weske M (2000) Workflow Management Systems: Formal Foundation, Conceptual Design, Implementation Aspects. Habilitation Thesis, University of Mnster

Over The Years free essay sample

Over the years, what has the Canadian Institute of Chartered Accountants established? A standard that all accountants follow In what publication are most of the rules of accounting found? The CIA HandBook What does GAP stand for? Generally Accepted Accountant Principals Explain the business entity concept. Keeping Business and Personal Assets separate Explain the continuing concern concept. A Business is going to continue to run unless they claim not too Explain the principle of conservatism. Accounting should be fair and reasonable A customer who owes $500 to the business has recently died.The lawyer for the customers estate have told the business that there is only one chance in four of the debt being paid. Should the amount be included on the balance sheet of the business? No because it is not for sure you will get the money What GAP(s) affects this situation? Explain. Secured Creditors A contracting company is involved in a dispute over its bill to a customer. We will write a custom essay sample on Over The Years or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The bill for $500,000 was recently reduced to $400,000 by a decision of the courts. The company is appealing the decision. Which amount should be recognized on the balance sheet? Which GAP(s) affect this situation? Explain.Six months ago, you closed out your business. Now a person has expressed an interest in acquiring the business. The potential buyer requests a current balance sheet, but you provide her with the one that was prepared just prior to closing. Will the balance sheet be accepted by the buyer and her accountant?

Clara Barton essays

Clara Barton essays Clarissa Harlowe Barton was her name, a smart, and intelligent women. Clara is what people called her. Sarah Barton gave birth to Clara on December 25, 1821 in a small hospital in North Oxford, Massachusetts. Her parents, Stephen and Sarah, thought she was a special baby because she was born on Christmas Day. Clara was the fifth child born in her family. When Clara was three her parents thought it would be a good idea for her to start schooling. Her teachers all adored her and thought she was a dedicated student and very promising. One day when Clara was eleven years old and listening to another one of her fathers stories in the living room, she learned a lot about military, battle strategies, and first aid tips. When her brother David fell from barn rafters Clara of course left school to go aid him. At the age of thirteen Clara was really interested in aiding the poor, and tutoring children. She only got better at nursing while on the job, since there was no such thing as a Nursing school. At the age of six-teen, and not knowing what she was doing, Dr. Lorenzo Fowler, a Phrenologist, told her parents it would be best for Clara if she would start teaching instead. So she started teaching in a small town school. Through out teaching in the school, Clara thought the children could use some better school supplies. She brought this to the town meeting and within a year, she was granted her request. Clara was so thrilled with this, but she thought there might be something else out there for her, her family, her future. In 1845, Clara started her own school for the mill workers; it was a free public school. She even had a building built for her, but she was denied to fulfill the position of Principal of that school because she was a woman. She late found out that they hired a male, she was so upset she left the school. By the time Clara turned twenty-five, she was unemployed. Her brother David then becam...

Is the College Board Mismanaging the AP Program

Is the College Board Mismanaging the AP Program SAT / ACT Prep Online Guides and Tips The College Board AP program is commonly viewed as the gold standard of curriculum for high school students. An AP class is meant to replicate the experience of an introductory college course, and high scores on AP exams can potentially lead to college credit. Students often take AP classes to impress colleges with their academic prowess in high school. But how is the program doing overall? Are students really benefiting that much? In this article, I'll discuss the College Board's management of the AP program over time and how its positive and negative aspects affect students nationwide. History of the AP Program The College Board AP program is now comprised of 38 courses that span a variety of different subject areas including the arts, sciences, math, world language and culture, English, and the humanities.The popularity of AP classes and exams has grown rapidly over time.Nearly 4.5 million AP tests were administered in 2015to 2.5 million students at 21,594 schools across the country.The program began in the 1950s following concerns about the transition between high school and college-level work. Several studies were conducted through the Fund for the Advancement of Education, which recommended that high schools and colleges work together to avoid repeating coursework and allow high school students to advance more quickly when appropriate.It was suggested that exams be administered that would give students the ability to earn college credit while still in high school. A study by a group called the Committee on Admission with Advanced Standing devised a plan for high schools to implement college-level curriculum in certain classes.Educators and administrators from colleges were recruited to help with the formulation of appropriate standards that colleges would deem acceptable as a basis for granting credit to high school students. The first AP pilot program began in 1952 with courses in 11 different subjects.In the school year of 1955-56, the College Board took over the administration of the program, and it was officially named the College Board Advanced Placement Program.In the 1960s, the College Board expanded the mission of the program to include teacher training for AP classes; many teachers responded well to this and felt it was a step forward for their careers. In the next couple of decades, more and more high schools began adding AP classes to their curriculum (over 5,000 schools by 1980).The College Board also added other parts to the AP program to help teachers standardize curriculum across grade levels and prepare younger students to take on high school and college, including Pre-AP and AP Vertical Teams. Now, AP courses and exams are considered to be the highest standard of secondary school education by most colleges. Students can generally earn college credit by scoring 3s, 4s, or5s on the exams, though the exact requirements vary byschool. I can't wait to go to the Sock Hop after my AP Test! The College Board's Management of the AP Program The goal of the AP program has always been to challenge advanced high school students and prepare them for college academics.This is a great idea, but the program is not without its flaws.I’ll go over a few of the issues with AP and its management by the College Board along with some positive steps the College Board has taken to improve the program. Positive Aspects of the College Board AP Program Over the years, the College Board has promoted favorable research studies on the AP program that show its effectiveness in helping students prepare for and succeed in college. In expanding the program to more and more schools, the College Boardaims to give all students who are academically prepared the ability to take college-level classes in high school, no matter their socioeconomic status. The College Board works to identify students who have the potential to succeed in AP courses and makes an effort to bring the program to their high schools to give them more opportunities. In its 10th Annual Report to the Nation on the AP program, the College Board cites research that has shown high AP scores to be reliable predictors of success in college. Students who score 3s or higher on AP exams tend to earn higher college GPAs, perform better in follow-up college courses in the same disciplines, and are more likely to graduate college within five years than students who don't take APs. The College Board has also taken positive steps to respond to feedback and improve courses that may need revamping. It continually collects data from universities to ensure that all courses include information that's in step with the latest research and reflects introductory college material. The design of the courses and exams is a collaboration between college faculty members and AP teachers. In the next couple of years, the College Board will implement changes to a number of AP subject areas including AP Calculus and AP World History. It also plans to add more courses to the AP program to expand its reach and give students more opportunities. The College Board is conscious of other issues with the program, including racial and socioeconomic achievement gaps. It has extensively documented states' progress in closing these gaps and has advised school districts on strategies to combat these issues, including reducing the financial burden of AP classes by lowering or eliminating fees for students who qualify, providing more support to AP teachers, establishing strong fundamentals in younger grades, and encouraging students who show potential to take AP classes. This is important to keep in mind while reading the next sections; though I will list some negatives of the program, the College Board is taking steps towards fixing many of its issues. The College Board is open to changes to the AP program to make it more effective. You'll get your way this time, sentient clouds. NegativeAspects of the College Board AP Program In recent years, somestudies have emerged that dispute the value of the AP program.Though the tests are consistent and do provide some value (especially in math and science subjects), the AP courses themselves lack consistency.Teacher training resources are loosely provided, but the methods and quality of teaching in AP classes are not standardized across the board. Most criticism of the AP program is aimed at itsrapid expansion into unprepared schools.The College Board’s goal is to get as many students to take AP classes and tests as possible, but the College Board's measures of student readiness are not always accurate, so this often leads to students taking classes that they can't handle. Pushing the AP program into more and more schools also costs millions in federal and state money, which goes towards subsidizing exam fees for low-income students and promoting the classes.With a large percentage of students failing the exams, thisinvestment of money and time is potentially very wasteful. The overall pass rate for AP exams in 2012 was only 57 percent, with 22 percent of exams earning 1s (the lowest possible score). The pressure to incorporate AP programs at low-income schools may cause these schools to make ill-advised decisions to bring in the programs at the expense of more basic student needs.A small subset of students may get a better educational experience, but it can lead to worse outcomes for other students not participating in the program. There is also little evidence to suggest that taking AP classes helps students to save money on college or graduate early.Few students will earn enough AP credits to cover a full semester of college, and many colleges only use AP scores to place students out of introductory courses without giving them actual credits.Evidence does point to greater success in college by students who take AP classes, but these students are also self-selected as the most driven and tend to attend wealthier high schools. It’s debatable the role that the AP program itself plays in student success when it’s combined with so many other factors.In certain studies, when these factors have been controlled for, the advantages supposedly conferred by AP classes completely disappear.The College Board's efforts to expand the AP program to disadvantaged students might be beneficial in theory, but in reality many schools could use help on improving their current curriculum before adding AP.Even at high-performing schools, the rush to take as many AP classes as possible for students’ transcripts has made these classes more of a symbolic marker of achievement than an important educational milestone. I’ll give more details on main criticisms of the program in the next section. If there's a shaky foundation, it's hard to succeed at a higher level. The AP Cairns curriculum has a lot of flaws. Biggest Criticisms of the AP Program Some criticisms of the AP program emerged in tandem with the immense growth in participating schools.With increased competition in college admissions, the merits of AP classes are a point of contention for educators at both the high school and college levels.I’ll give a basic rundown of the most common criticisms here. You can read more about these issues by consulting this article, which goes into greater detail on major problems with the AP Program. Criticism #1: Reinforcement of Education Inequality Students from wealthier school districts get better scores on AP tests because they are better prepared and have a better support system.Well-funded schools have more success at implementing AP programs overall.Since colleges often consider AP scores and students’ record of taking AP classes in the admission process, lower income students are put at even more of a disadvantage as the AP program continues to perpetuate existing inequalities. Althoughthe College Board is proud of its initiatives to bring AP classes to low-income schools, these schools have a hard time implementing AP programs effectively.Fewer students pass AP tests at low-income schools.All of this simply reinforces the current state of affairs in education; poor students fall farther behind, and wealthy students get farther ahead. If the AP Program really wants to help prepare all students for college academics, it may have to provide extra support to teachers and students in low-income schools.Some colleges have already stopped considering APs as a significant factor in admissions decisions partially because of these issues with unfairness and inconsistency in course quality. The AP program might make existing inequalities even more significant. Criticism #2: Superficial Learning Experiences AP classes cover a lotof ground in a short period of time, and some educators argue that this creates a surface-level exploration of each subject that doesn’t always teach students vital critical thinking skills.Many AP classes force students to do a lot of memorization, and they can't compete with the depth of real college courses. It's impossible for teachers to delve into a subject extensively when they have to cover so much material, so classes can end up just skimming over the tops of important concepts. This is partially an issue with the fundamental structure of classes, but it can sometimes be overcome through the influence of a great teacher at a well-funded school. Unfortunately, teaching quality and availability of resources is inconsistent. Even though the College Board has worked to emphasize hands-on learning and inquiry over drilling of facts, variableteacher capabilities and limited school resources can make thisswitch difficult.Underfunded schools may not have lab facilities that will accommodate new requirements in AP science classes.Teachers also may not be able to adapt easily to new methods of instruction if they don’t receive extensive training. While AP classes teach students many of the same facts that they would learn in an introductory college course, they have a ways to go in teaching analytical skills at the college level.As I mentioned above, there is now a rush amonghigh-achieving students to take as many AP classes as possible, which leads to further degradation of the learning experience. Students are stretching themselves too thin just to look good for elite colleges. Too much AP toast for a limited supply of brain peanut butter. Criticism #3: Program Growth and Achievement Growth Mismatch The AP program takes pride in its growth over the years, but the vast increase in the number of schools offering the program has come with a corresponding increase in failing test scores. Some critics arguethat the AP program has reached a point of â€Å"diminishing returns.† As AP programs expand rapidly, schools that don’t have as many resources struggle to keep pace. Many new AP programs at low-income schools lack the proper support and guidance, and this has led to more failing test scores.There are some schools where no student earns even a 3 on an AP test, the minimum qualifying score. This was the case at four high-poverty high schools in Washington, D.C. in 2013.Teachers are pushed into the program without proper training and resources, and, again, federal money is spent on introducing AP while neglecting more basic issues of educational inequality. The AP program has taken some wrong turns. Conclusion The AP program has been around since the 1950s, and in recent years it has expanded rapidly to administer millions of tests to students in high schools across the country.As the program has gained popularity, however, its effectiveness has been called into question.The College Board stands by the AP program, maintaining that it is the best way for advanced students to get a head start on college course material and bridge the academic gap between high school and college. While students who do well in AP classes also tend to perform well in college, this is could be the result of other corresponding factors.Students who take many APs are usually more driven overall, and they often attend well-funded high schools.Criticisms of the AP program include its reinforcement of the divide between rich and poor students in the college admissions process, the superficiality of its curriculum, and the increased test failure rates with the expansion of the program into more and more schools.It remains unclear how the AP program will change in the future, but if it continues to expand, hopefully the College Board will revise its curriculum and policies to help all students get more out of their AP experiences. What's Next? You've probably heard about both AP exams and SAT Subject Tests, but you might not know the exact differences between the two. Read this article to find out which type of test is more important for your college applications. Are you still planning out your schedule for upcoming school years? Learn how to register for AP tests and classes at your high school. If you're unsure whether the AP program is a worthwhile use of your time, check out this guide to learn if you should really take AP classes. Want to improve your SAT score by 240 points or your ACT score by 4 points?We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

Charles Messier's Butterfly Cluster Essay Example | Topics and Well Written Essays - 1250 words

Charles Messier's Butterfly Cluster - Essay Example He actually searched for comets and to avoid confusion between comets and Messier objects, he and his colleagues compiled them in a list in 1771. It was a remarkable achievement. The list is known as the Messier Catalog or Messier Object List. The list contains a total of 110 objects. The list contains nebulae, galaxies and star clusters. Body During the process of these observations, the first object they observed was the Crab Nebula (M1). A total of 103 objects were listed by Messier and his colleagues (Burnham 73). The Crab Nebula is a ball of gas left over from a supernova explosion. M2 is a globular cluster of stars in Aquarius, M3 is located in Canes Venatici, and Messier 4 to Messier 7 are located in the constellation of Scorpius. The Butterfly Cluster is Messier 6. This object can be seen by telescope clearly, and in the grayish color by naked eye. The Butterfly Cluster existence was first noticed by Giovanni Battista Hoderna in 1654. Ptolemy discovered it while he was observ ing M7, and declared it as a part of M7. After that, Phillips Loys de Cheseaux (1945-1946) observed it and recognized it as â€Å"a very fine star cluster.† And finally it was catalogued by Charles Messier in 1764 in the list of Messier objects (The Griffith Observer 259). The Butterfly Cluster is an open cluster of stars in the constellation of Scorpius known as Messier 6 or the Butterfly Cluster as it resembles a flying butterfly with open wings and antennae. The stars of the cluster twinkle, and it looks very beautiful in the sky. It is visually a very rewarding object; the butterfly pattern is very visible and obvious. It has been placed in the 6th position in the list of Messier objects. Scorpio is located in the Milky Way and contains many massive objects other than M6 and Messier 7. The Butterfly Cluster has a magnitude of 4.2, an angular diameter of 25 arc minutes, and lies at a distance of 1,600 light years with a luminosity of 8,300 suns. The Butterfly Cluster is ab out 50 million years old and can be seen in summer nights clearly with binoculars. The objects (M6 and M7) are the summer’s finest and brightest clusters. Different astronomers have different opinions about M6’s age. According to Burnham, it is 100 million years old; WEBDA estimates its age to be around 95 million years, and 51 million years according to the Sky Catalogue 2000.0. Messier objects of the â€Å"Messier Summer Chart† are clearly visible on summer nights. Messier objects help astronomers to adjust the distance scale of the universe. The above image shows the view of M6 (outcropped). The image was taken through the Astrograph, Takahashi E-180. How Can It Be Seen? It can be seen about 3/ 1-2 degrees northwest of M7 which is located near the tail of Scorpius. It appears as a hazy patch in the dark sky but it should not be confused with Messier 7. Messier 7 is brighter than Messier 6. M7 is seen in between and the Butterfly Cluster is on its lower side. Messier 6 contains many other Messier objects such as M21, M23, NGC 6167, and NGC 6193. Its magnitude is fainter than M7, and fills the field of 25 angular diameter. One of the ways to find the Butterfly Cluster is to identify the two well-known asterisms of Scorpios and Sagittarius. It has two irregular loops of blue and white stars on both wings and at 40-50x, it has three bright stars in the butterfly’s body. The Butterfly Cluster contains almost 80 stars (Plotner 400) with B type blue (hottest) and K type orange stars (BM Scorpii, HD 160371). The brightest K type orange star is a semi-regular