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X Hire writer Essay topics Essay checker Donate a paper Log In RESILIENT ROWERS OF THE 1936 OLYMPICS ESSAY Custom Student Mr. Teacher ENG 1001-04 30 April 2016 Resilient Rowers of the 1936 Olympics â€Å"In an age when Americans enjoy dozens of cable sports channels, when professional athletes often command salaries in the tens of millions of dollars†¦it’s hard to fully appreciate how important the rising prominence of the University of Washington’s crew was to the people of Seattle in 1935† (Brown 173). As seen by this quote, America is a much different place than what it was in the 1930s. The times have changed significantly. In today’s day and age we have it all too good. The world we live in is one of leisure and not nearly as much hard†¦show more content†¦Over five thousand banks closed and huge numbers of businesses, unable to get money, closed too. Those that continued laid off employees and cut the wages of those who remained, again and again. Industrial production fell by 50 percent, and by 1933 perhaps 15 million†¦were out of work† (Zinn). This description by Howard Zinn really paints a picture of the turmoil that was occurring in the US during the depression. The depression caused people to be afraid of the future because of all the uncertainty that came with it. This was especially true for Joe Rantz. Joe came from an extremely poor family and had been hit hard by the depression. He knew that if he wanted to rise above the depression and the sad life he lived, he would have to make the cut for the University of Washington crew team. Joe knew all too well that â€Å"failing at this rowing business would mean, at best, returning to a small, bleak town on the Olympic Peninsula with nothing ahead of him but the prospect of living alone in a cold, empty, half†built house† (Brown 13). It was this that motivated Joe and it was this that pushed him to succeed. The Great Depression sparked the fear of an uncertain future into Joe, which is demonstrated by Brown in the quote,†Whether you were a banker or a baker, a homemaker orShow MoreRelatedFundamentals of Hrm263904 Words   |  1056 PagesDavid Levy  ©Michael Eudenbach/Getty Images, Inc. This book was set in 10/12 ITC Legacy Serif Book by Aptaracorp, Inc. and printed and bound by Courier/Kendallville. The cover was printed by Courier/Kendallville. This book is printed on acid free paper. Copyright  © 2010, 2007, 2005, 2002 John Wiley Sons, Inc. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording

The Anti Phishing Act Of 2005 Sponsored - 1310 Words

Phishing is an attempt to acquire personal information by masquerading as a trustworthy entity through an electronic communication. [ Compl.  ¶ 28, ECF No. 1.] ( http://www.ncsl.org/research/telecommunications-and-information-technology/state-phishing-laws.aspx ) The Anti-Phishing Act of 2005 sponsored in the Senate by Patrick Leahy (D-VT) is a bill that calls to criminalize fraudulently obtaining personal information. This essentially focuses on criminalizing two actions: [ref: http://definitions.uslegal.com/p/phishing/ ]: 1. Establishing and creating web sites with the intent to gather information from victims to be used for fraud or identity theft 2. The creation or soliciting of e-mail that represents itself as a legitimate business†¦show more content†¦Many phishing scams registered that caused thousands of dollars loss to victims. U.S. Law Enforcement took actions time-to-time against phishers. Some of the popular cases are as follows: Cases Discussion – 3 cases -United States v. Hill (S.D. Tex., sentenced May 2004); FTC v. Hill (S.D. Tex., preliminary injunction December 2003) -Romanian Arrest (2003) -United States v. Kalin (D.N.J., Nov. 2003) U.S. Federal Criminal Statutes applicable for Phishing Although phishing is common tactics used by criminals over internet, there is no single federal statute that directly criminalizes phishing. Realizing this, many states have drafted law that specifically address phishing. California was first to implement state ant-phishing law 2005. [ref: https://www.law.cornell.edu/wex/inbox/state_anti-spam_laws ] Even though there not all states have anti-phishing law, this issue is covered under many other laws related to computers and internet. Similarly, phishing is addressed in federal statute under following laws: - Identity Theft – 18 U.S.C. 1028(a)(7): Under this section, knowingly unlawfully possessing or transferring somebody’s means of identification with the intent to commit illegal activity is considered crime. Below is the definition of elements of this law from phishing aspect: [ref: https://www.law.cornell.edu/uscode/text/18/1028 ] - Knowingly – plaintiff should have be well-aware of the phishing email sent to the victim. - Means of

Different Business Structures Free Essays

There are many types of organisational structure a business may decide to adopt. This assignment will examine the four main different business structures and present the advantages and disadvantages of each one. The business structures that I will be examining are as follows: A sole trader is an organisation, which is owned by one person. We will write a custom essay sample on Different Business Structures or any similar topic only for you Order Now The assets and liabilities of the owner and those of the business are the same. There are no legal or tax distinctions between the owner and business. This type of business is straightforward to set up and dissolve. It requires the minimal legal requirements and costs. The owner can make all the decisions and can retain all the profits. He owns all the assets of the business. The owner can draw or invest funds into or out of the business, as he deems necessary. Business losses can be offset against other income, including claw back of past pay as you earn (PAYE). As the sole trader is self-employed, he is able to defer Income Tax and reduce his National Insurance contributions. The owner†s personal assets can be transferred to a spouse (or any other relative). However, the assets may be required to be returned by the court if it is satisfied that they were transferred to defeat creditors that were owed money. There is no legal requirement to have the accounts and records audited. No public disclosure of accounts and records is necessary, unless the business is registered for Value Added Tax (VAT). There is no requirement to register for VAT unless the taxable supplies to customers is equal to, or exceeds, the registration level. The registration level is currently ? 50,000 for a twelve-month period). The main disadvantage for being a sole trader is the unlimited liability factor. The sole trader is putting at risk his entire personal fortune including his house, car and any other personal assets in his possession that are outside the business. This is because there is no distinction between the individual (the owner) and the business. The law does not recognise the business as an artificial person (unlike a company,) and the business therefore, does not receive the benefits that would be attached if it were. If the business does become bankrupt, the owner may loose his personal fortune to pay the debts of the business. It is also true that if the sole trader becomes bankrupt, the business cannot legally continue. There are no additional funds available from equity investment by persons outside the business (third parties). This therefore, limits the businesses† growth potential. The transfer of ownership is not very flexible and the owner can only sell assets. All of the profits from the business are taxes as personal income, whether they have been retained within the business or taken out. Although self-employment reduces the National Insurance contributions payable, it also reduces the benefits of the National Insurance entitlements. The tax relief on pension contributions is restricted. If any property is transferred to the spouse it is lost to the sole trader if the marriage breaks and the spouse refuses to give it up. If the owner dies, the business comes to an end and the executives in charge of his affairs either sell it as a going concern or sell the assets individually. This is easy to set up and dissolve. There are no legal requirements to audit the accounts. No public access to the accounts ensures confidentiality. Any business losses can be offset against other income. Can be converted to a limited company at a later stage. Benefits of self-employment for income tax and National Insurance. Can attract more capital by admitting new partners, however, each partner has the right to veto the introduction of the new partner. Can get credit easily because supplies are not at risk as it is the partners who are taking the risks. A partnership can sue (and be sued) in its own name even though it is not an artificial person. Can change s19 of the Partnership Act 1890, but all partners must agree (s24 of the Partnership Act 1890). Can change provision of the 1890 Act e. g. s24 – profit and losses shared equally, but partners may provide for a different share (e. g. ?: ? rofit liability) in their agreement. If no evidence of split, their split will be equal. Every partner has legal access to inspect and copy firms books s24 (9) Partnerships Act 1890. Differing salaries may be given to partners before surplus profit is split. No doctrine of ultra vires and partnership may engage in any lawful activity as the partners† see fit. Able to access knowledge and experience of the partners. Limited to maximum of 20 people by Companies Act 1985, some professions are exempt and can have partnerships of unlimited size (e. g. solicitors, accountants, estate agents, stock brokers). Partnerships are jointly and severally liable for debts. Liability extends to private assets/personal fortune. Bankruptcy of partnership equals bankruptcy of all partners (excluding limited partners under the Limited Partners Act 1907). If a partner dies, his estate may still be liable for the businesses debts. Unless specific continuation provisions are made in the agreement, death, bankruptcy or retirement will dissolve the partnership. Less flexibility than a limited company, in transferring ownership. High level of trust required. Whether drawn or not, the profits are taxed as income. Self-employed national insurance entitlements have less benefits. Tax relief on pension contributions is restricted. Partners can be sued individually, or together by a creditor that has not been paid. However remaining partners must buy out the share of the deceased, bankrupt or retiring partner and it may be difficult to raise the necessary funds. The Business Names Act 1985 requires the names of all the members of a partnership and addresses in Great Britain where documents can be served, must be stated at all business premises so they can be easily read. Also all names must go on letterheads/documents. If more than 20 partners, the firm may elect to have a statement on letterheads/documents of the firms† principle place of business with indication that the partners† names can be inspected there. Partnership will be in contract if a partner without the relevant authority binds them to it (apparent (ostensible) authority). The partnership is bankrupt if all the partners are also bankrupt (excluding a limited partner under the Limited Partnership Act 1907. There are many factors that are the same for a LTD and a PLC so these will be covered first and then the individual factors will be looked at later. The company is considered by law as an artificial legal person and has an independent legal and tax status. Therefore it can sue and be sued in its own name. As the company is independent of its members, there is limited liability for its shareholders who just risk the amounts invested. Unlike a sole trader and a partnership, the company owns the assets. The death or bankruptcy of a member does not affect the company, which has perpetual succession. Also, the members do not go bankrupt if the company is being wound up. To provide funds for the company shares are issued, which can have different classes and rights (e. g. preference shares and equity shares). Only company directors can bind the company. There is no upper limit restricting the number of members a company can have. A company has a greater facility for borrowing (e. g. it can borrow on debentures) and raising finance externally. The formalised structures make management clearer. It is easier to widen the ownership base. There are no limits regarding contributions made to a pension scheme with tax relief. Income tax is only paid on salaries drawn. When profits are retained in the company the higher rates of personal tax can be avoided. It is very time consuming and expensive to set up as a company. There is a complex registration – registering under the Companies Acts, documents must be delivered to the Registrar of Companies and there are many related fees. The companies must conform to the relevant formalities of the Companies Act 1985. There are many requirements concerning factors such as the accounts and records, audits, share issues, directors requirements etc. The accounts and records must be made accessible to the public so competitors will have access to them. Company subject to regulation and suspension from secretary of state for trade and industry, the courts and the registrar of companies – certain accounts records to be submitted to ROC – less of confidentiality. Audit and account costs high, full audit costs if sales exceed an upper limit. Shareholders personally taxed on dividends. Double tax when company pays corporation tax on profits and capital gains. Higher national insurance contribution. Limited liability initially as creditors and banks request personal guarantees from directors. Private Limited Company (LTD company) Has no minimum value required for the allotted share capital. Can on receipt of its certificate of incorporation limited can borrow and commence business. A LTD company needs only one director and one shareholder. There is less legislation than PLC to comply with. A member can appoint only one proxy who can vote and address the meeting. Can provide financial assistance to a person to help them purchase the companies shares. It is optional for a LTD to pay dividends. A LTD company can not sell shares or debentures to the public. Has to publish accounts but gets partial exemption from publishing the full accounts, if they are bellow an upper limit. The company secretary is not required to be qualified or experienced, so there may be a lack of knowledge. Share holders can not easily sell shares due to the lack of a market and Articles of association restrictions on transfer. The Public Limited Company (PLC company) Raise capital by selling shares and debentures to the public. Needs 2 directors and 2 share holders (unless registered before 1st Nov 1929). A member can appoint more than 1 proxy who can vote but can not address meetings. The secretary must be qualified and posses the requisite knowledge and experience. Public scrutiny over accounts aids performance and efficiency. Large market for shares. No restriction on share transfer on stock exchange, USM and AIM but must keep track of who has shares. Encourages investment into company by share ownership by paying dividends. Can be exempt from the statutory requirement to have its year end accounts audited. Has legal requirement concerning allotted share capital – must be equal or greater than fifty thousand pounds. Can not exercise its borrowing powers or enter business transactions until the registrar has granted it a section 117 certificate. High degree of legislation, rule and formalities it must conform to, e. g. directors retiring at 70 years of age, minimum of 2 directors, voting for directors individually at a general meeting, share allotment. Must publish its accounts in full. Can not give financial assistance to a person to enable him to purchase the companies shares. How to cite Different Business Structures, Essay examples

Special Senate Committee on Senate Modernization free essay sample

Individuals must meet the constitutional qualifications. The constitutional requirements for the job remain. You have to be at least 30 years old, be a Canadian citizen and own property worth at least $4,000, as well as at least $4,000 in other assets. Nominees will have to show they can bring an independent and non-partisan perspective to the Senate. (Canadian Press, 2015). Unlike the House of Commons, the Senate has no power in the decision to end the term of the prime minister or of the government. Only the Commons may force the prime minister to tender his resignation or to recommend the dissolution of Parliament and issue election writs, by passing a motion of no-confidence. Thus, the Senate power in the government is very limited.One of the duties of the Senate is to represent the interests of Canadas regions, provinces, territories, and minority groups. Seats in the Senate are distributed to give each major region of the country equal representation. We will write a custom essay sample on Special Senate Committee on Senate Modernization or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The Senate works together with the House of Commons, assumes a role in Canadas administration. Any bit of government legislation must be endorsed by both the House of Commons and the Senate for it to end up as lawThe Senate has 105 appointed members divided among the provinces and territories as follows:Alberta, British Columbia, Manitoba, and Saskatchewan: 6 seats eachOntario: 24 seats and Quebec 24 seatsNew Brunswick and Nova Scotia: 10 seats eachPrince Edward Island: 4 seatsNewfoundland and Labrador: 6 seatsYukon, Northwest Territories, and Nunavut: 1 seat eachStanding in the Senate:Independent Senators 41Conservative Party of Canada 33Liberal Party of Canada 12Non-affiliated 5Vacant seats 14Total 105(Senate of Canada, 2018). A mandate of the SenateThe mandate of the Senate is to review, amend and either reject or approve bills passed by the House of Commons. The Senate works together with the House of Commons and assumes a role in Canadas administration. Any government legislation must be endorsed by both the House of Commons and the Senate for it to end up as law. No bill can become law until it has been passed by the Senate.Senators also study social, legal and economic issues through their committee work. The committees job is to give skilled thought to a bill. The Committees can influence the action of the government. In some cases, the Senate committees assist the citizens of Canada by bringing public awareness and clarification of some complex issues. The Senate basically creates a forum for the expression of views. A great example of this is Bill C-210. This was a private members bills that wanted to change the lyrics of O Canada to make them gender neutral. As all Canadians are aware; this was a heated debate all across Canada.