1. Use your imagination to come up with a new species and describe or draw the species (if you draw,. 1. Use your imagination to come up with a new species and describe or draw the species (if you draw, take a picture of your drawing and upload that file as well). Explain how your new species arose, using the concepts of mutation and natural selection properly (hint: read this section in your text first!) 2. Explain dormancy in plants (not their seeds), giving an example of where/when you have seen a dormant plant 3. Why don’t arctic and alpine plants experience frost damage? 4.Here is a picture of a desert plant. Describe a few adaptations that this plant has that allow it to live in the desert. 5. Describe at least 2 different compounds that plants use to heal wounds 6. What is the function of tannins in plants and what are they used for by humans?1. Use your imagination to come up with a new species and describe or draw the species (if you draw,
Table of Contents Introduction The business issues facing Bigelow Aerospace Conclusion References Introduction Bigelow Aerospace is a space technology company based in North Las Vegas. The company is pioneering the development of expandable space vessels. The company was founded in 1998, by Robert Bigelow – and operations are funded, largely by the Budget Suites Hotel of America, which is owned by Bigelow (Bigelow, 2011). As of 2010, the founder had injected USD 180 million into the project. The founder, together with his staffs, is working towards the development of configurable, flexible space habitats. This paper explores the business issues facing Bigelow Aerospace in different areas: tariffs, exchange rates, quotas, local laws and customs, marketing, and copyrights. The paper also presents possible solutions to the issues identified (Bigelow, 2011). The business issues facing Bigelow Aerospace According to Anonymous (2011), EIAST (Emirates Institution for Advanced Science and Technology) has partnered with Bigelow Aerospace to develop a future-looking human spaceflight initiative for the Middle East. EIAST is the organization that initiated the DubaiSat project. The two partners plan to establish the project in Dubai and the UAE, bringing into existence research and development institution (Anonymous, 2011, p. 1-3). The center will present the potential of exploring business, space-related projects and advanced biotechnology. The deal between the two institutions is part of the UAE’s strategy, towards reinforcing space capacity, through working on the DubaiSat project as using projects like DubaiSat-1 (Anonymous, 2011). The New programs are expected to enhance business applications across the region (M. Gold, personal interview, June 2009). The director general of EIAST, Mansoori informed Satellite Today that plans of installing other satellites were in waiting. He said that the EIAST anticipated initiating DubaiSat-2 in 2012, which would be followed by the launch of DubaiSat-3 (Anonymous, 2011). Among the business issues facing Bigelow Aerospace is the issue of taxation due to business across the US national borders. In the particular case of a partnership with the EIAST, with the plans of launching operations in the UAE and Dubai, they face the issue of the application of tax treaties, in their current case, where it is not clear whether the partnership is allowed to enjoy treaty benefits (Seevers, 2002). The business issue gets deeper as the states involved are different, in the tax treatment of partnerships. For instance, a classification conflict is likely to face the partnership, which may result in double non-taxation or double taxation (Rhoades, 2008). There is also an issue of the application of tax treaties in the context of the business between Bigelow Aerospace and EIAST (Seevers, 2002). Get your 100% original paper on any topic done in as little as 3 hours Learn More The business issues to be explored during and after the progress of the project include the tax regimes to be applied to the partnership, whether the projects can be taxed on the basis of the domestic laws of the US, and rules to be applied by the UAE and America – when classifying foreign and domestic organizations for taxation purposes. There is also an issue of the application of tax treaties to the international partnership (Seevers, 2002). A possible solution to the taxation issue facing the business of Bigelow Aerospace, while executing partnerships with EIAST of the UAE, includes that proposed by Latham
Parallel trade or Grey market is a thriving business that is growing in most underdeveloped and developing countries today. This paper looks into the issues surrounding the grey market such as its impact on the people and the manufacturers along with the advantages and disadvantages of such a market thriving within a locality. Additionally the research also looks into the future prospects of parallel trade along with the primary reasons behind its existence. Introduction Grey marketing or parallel importing basically refers to the distribution or selling of products and goods which are trademarked to the customers without the express approval or knowledge of the original manufacturers consent through unauthorized distribution channels. These kind of markets are not classified as illegal markets as they products and goods are not physically stolen but are actually original pieces. The only issue is that the way the products are being sold is not actually approved of by the manufacturers. These goods and products can be termed to be illegal only if they violate either the product regulations or the licensing contract of the original manufacturer. The main reason for the existence of such a market is the price differential that exists in two different markets. For example, the higher resale potential of a product in a different market is what drives the existence of such a market. The price differential between two markets give an opportunity for the products to be bought in a place where it is relatively cheaper and sold at a considerably higher prices where the product is not available (Engardio et al., 1988). There are certain other factors which lead to gray marketing, such as: 1. When the genuine goods have set a performance, price channel, and market recognition that ensure demand and minimize consumer education. 2. A lack of focus by the authorized channel in the markets. A particular product may not be available in a market which forces the consumers to look for alternative ways to acquire the product. People who are involved in gray marketing may see the imbalance of supply and demand as an opportunity to make profits. 3. A significant change in the behavior of the consumers which may lead to an increased demand for lower priced products which may be accelerated by the governmental policies (Mathur, 1995). In an international context however, it tends to have a unexpected impact on the branding and brand equity. However, it does lead to a increase in the market share of the products and also aids in penetrating a closed market (Mitchell, 1998). This type of markets provides access to parallel trades wherein products that are protected by a patent or trademark are generally purchased legally from the retailer and which is then exported to another country without the authorization of the local manufacturer of the original product (Maskus, 2000b). Parallel imports mainly occur due to international price differences which could in turn be caused due to price discrimination, national differences in governmental price controls or vertical pricing restraints. One of the main areas in which parallel imports are heatedly debated is in the pharmaceutical sector. Parallel imports can be seen all over the world among the European Union countries the United States etc. Losses due to grey marketing Grey marketing and parallel imports also can be seen in the service sectors such as Telecom sectors, Health industry etc. In fact according to (Philip, 2005), the Indian telecom sector has incurred losses amounting to Rupees 458 crores since 1998. According to data compiled by the department, over 60 per cent of the revenue losses have been reported from Delhi and Maharashtra, with violations to the tune of Rs 290 crores. Grey market frauds of about Rs 60 crores had been registered in Andhra Pradesh, followed by Tamil Nadu, Karnataka and Gujarat at Rs 36 crores, Rs 35 crores and Rs 15 crores respectively. These six states also accounted for over 95 per cent of revenue losses through illegal telecom set-ups, the Dept of Telecom added. Parallel trade can be extensively seen in the cell phone market. It all started with the emergence os the GSM international standard in 1990 after which the phones could be used anywhere in the planet prompting an increase in the demand for cell phones in markets where cell phone manufacturers still had not ventured into which in turn increased the size of the parallel market. According to (Sugden, 2009), about 30% of the cell phones traded are sold through a grey market and this statistics continue to be on the rise. This is about 500,000 cell phones which are bought and sold through unofficial channels every single day. An example of this is in the case of Apple iphones. These were released in select markets only. However, due to their popularity, they were in huge demand in other countries, where the consumers had no choice but to either procure it from a grey market trader or wait for the company to officially launch their products in that country. Theory of Parallel imports Parallel imports affect a wide range of industries, spreading from traditional luxury and brand- name consumer products (wines, cameras, and watches) to industrial products. Industry sources estimate that parallel imports account for 10% of IBM¿½s PC sales, 20% of Sharp¿½s copier sales, and 20% to 30% of the world cosmetics and fragrances sales (Ahmadi and Yang, 1995). Belgium, for example, despite the fact that it has no auto mobile industry is a major car exporter in Europe¿½more than 25,000 cars some years. This export success story is because cars are cheaper in Belgium than in nearby countries, due to tax differences (Weigand 1991). Another trend relating to parallel imports, is that this has evolved from basically a U.S. problem in the 1980¿½s into a world -wide phenomenon in the 90¿½s (Ahmadi and Yang, 1995). When the U.S. dollar was strong, during the 1981-1986 period, the number of cars purchased in Europe by U.S. tourists grew 2,000%. In 1986 the total value of products distributed through unauthorized channels in the U.S. reached a peak of $10 billion (Palia and Keown, 1991). This direction was reversed in subsequent years as other parts of the world, especially Asia and Europe, experienced rapid appreciation in their currencies and a corresponding surge of parallel imports (Ahmadi and Yang, 1995). A 1991 survey of U. S. exporters to Asia showed that 41% of 141 respondents reported having problems with parallel imports in the past five years (Palia and Keown 1991). In 1990 pharmaceutical parallel imports in the European Community stood at $500 million (Lynn 1991, quoted in Ahmadi and Yang, 1995, p. 3). In an increasingly integrated world, the annual growth rate of parallel imports has been estimated to be 22%, and this is expected to rise as new trade agreements, like NAFTA and GATT, further lower trade barriers across nations. There are essentially two reasons why parallel imports occur in international markets. The parallel import or ¿½grey market¿½ exists because foreign manufacturers practice price discrimination among countries and grey market sellers arbitrage these price differences. Second, parallel importers are more efficient than authorized sellers because parallel imports compete with the goods of authorized sellers, in turn leading to lower prices that are beneficial to consumers. Those favoring parallel imports argue that international price discrimination restrict competition to the disadvantage of consumers in countries having higher prices. They say that parallel imports foster competition and efficiency, thus benefiting consumers in importing countries. Some researchers argue that, while it is clear that active parallel imports cannot exist without price differentials between countries, the source of these differentials is not quite so apparent (Weigand, 1991). Depending on the type of goods involved and the character of the market for the product, price differentials can be the result of a variety of factors, ranging from honest enterprise, such as a diverter who takes advantage of favorable foreign currency exchange rates and engages in a sort of product arbitrage, to a manufacturer who attempts to discriminate by price in different (usually foreign) markets. Therefore, in regard of the process of parallel imports, there is no end to the imaginative ways used to bring parallel imports to market. Four methods, however, represent the bulk of market imports and are focus of much of the economic and legal attention. First, are those products made overseas by for example American firms (see Figure 1). These foreign units may be subsidiaries, joint venture companies, or some other entity which have a commonality of interests with the American company. This foreign affiliate may sell to nearby authorized distributors, for example, a French firm. Somewhere in the authorized channel, however, distribution control is lost and the product gets into an unauthorized channel and some of it is exported back to the United States. Here it competes with identical domestically produced products. A second method (depicted by Figure 2) of parallel importing is when a foreign manufacturer (e.g. German) licenses a company to be the exclusive importer of a product bearing a foreign name or trademark. Impact of Parallel Trade There are a number of effects of all of this parallel importing activity. Here, the predicaments and opportunities created by these parallel distribution channels are discussed in more detail. First, consumers may be prejudiced against buying products which have been parallel imported because sometimes they cannot be properly serviced or maintained. They also may be worried that the so-called technical requirements for certain products may not met by grey importers. It needs to be made clear that parallel imports are not counterfeits but genuine products that are often sold at a lower price to consumers than these distributed by regular channels (Ahmadi and Yang, 1995). However, these may not necessarily have a lower profit margin because they can free ride on the promotional efforts of authorized dealers. Consequently parallel imports may undermine authorized dealers¿½ selling efforts. For example, by discouraging their investment in a sales-force or shelf-space. Advantages and Disadvantages of parallel importing Parallel imports promote free trade, encourage healthy competition and act as price levelers. Non application of parallel importation may result in complete control in distribution channels thereby perpetuating monopolies (Ashwini, 2006). Hence application is vital to minimize monopolistic effect of the policies of the multinational enterprises who try to control distribution channels. The biggest beneficiaries of parallel imports are the ultimate consumers who have the advantage of buying genuine goods produced by another licensee, offered under an authentic mark at a much lower rate. However, parallel import often raises serious issues of unfair competition and piggy backing ¿½ which refers to the attempt by the parallel importer to encash the goodwill fostered by the owner to sell their grey products. Concerns of quality of the goods also arise when the gray goods have been manufactured for a different market comprising different tastes and demands. The raw materials used may also be from geographically different areas directly affecting the consumer health. Furthermore, the corresponding guarantees and after sales maintenance services attached with the goods may be different for the various regions. Future of Parallel Imports The trend towards the globalization of markets, which is being facilitated by the development of a global communication system, envisages the end to domestic territoriality because of global competition. Because of the speed of new technologies and communication developments, parallel importation may be a short-term phenomenon. The impacts of globalization on parallel importation are two folds. First, as trade barriers between nations decrease, it will become more difficult to implement price discrimination policies based on country boundaries. Implicitly, parallel traders are therefore likely to gradually disappear, as there will be fewer opportunities for arbitrage. The issue of parallel importation may therefore become less significant as globalization continues. Secondly, traditionally, under international law, nations have asserted sovereignty based upon the territory that they legally control. Advances in electronic communications, including the Internet, however, have begun to change this. This development suggests that, rather than sovereignty based on territory, sovereignty will be based on information flows or economic spheres of influence will become the norm in cyberspace. This hypothesized shift will however, require a re-evaluation of present legal doctrines, which in turn may ¿½re-establish parallel imports legality.¿½ Nevertheless, when the world economy becomes far more globally integrated, which is likely in a digitally based economy, it becomes necessary to harmonize the different transactional rules between nations. This means policy co-ordination among different governments will be a critical step in achieving this (Rothnie, 1993). Measures to combat parallel trade Grey markets are not looked down upon by many industries primarily because they are benefitted by the increase of exposure of their products in new economies. Therefore parallel trade is a sensitive issue and this issue is something that can be most effectively combated against by the company¿½s themselves. There are certain safeguards that an organization can take to track products final destinations, such as: 1. Volume Control: One way to control the grey market distribution is to keep an eye on the supply chain of a product and track its normal volumes on a monthly basis. Furthermore, this data should be cross checked with the import and export records which are kept by the countries trade organizations (Palia, 1991). 2. Auditing: Proper auditing would ensure that a company can identify whether or not its products are being diverted from one country to another. 3. Different Packaging: This technique is already being used by some manufacturers. Utilizing this technique may lead to an increase in the overhead costs of manufacturing the product but the ability to segregate the markets through a differentiated product or with a variable packaging is a viable answer to prevent diversion and grey market with its own products. 4. RFID: Using radio frequency identification a risk tracking system can be adopted which would be inexpensive and such a system would be able to flag a product by its code if it is diverted. 5. Government legislations: Governments can strengthen up their trademark and copyright acts which aids in preventing the flow of products which are trademarked. Stricter laws have to be formalized and these laws also have to be properly enforced to ensure that grey market activity is curtailed if not stopped completely (Lewin, 1986). Conclusions Grey market is a thriving world from all the evidence presented so far. With globalization and advancement in the technology and reduction in trade barriers, parallel import market has steadily been growing especially in the developing countries where demand far outpaces supply. So far this has been a small sized market however it has grown significantly, in the past decade or so, due to decrease in the transaction costs around the world, penetration of internet leading to cross border commerce and products harmonization. There are clear advantages to the end customers due to the presence of parallel imports primarily due to the fact that it opens up the avenue for them to a large international market. Therefore the people are not complaining about the presence of such a market in their midst. However, the main entities who are hurt due to the presence of such a market are the government and manufacturers both of them losing a large amount in revenues that is actually supposed to go to them from taxes and profit margins respectively. Therefore the impact on the consumers is negligible except in cases when there vis a fault with the product and the customer cannot have it checked or replaced since he/she bought it out of warranty. Overall, it seems to be benefiting people more than harming them. Furthermore, I believe that the global grey market scenario will reduce in its size by itself primarily due to increasing globalization. With the spread of internet and the presence of global marketing company¿½s are making products that can be used anywhere in the world. Therefore the risk of inadvertently buying a product that would not be functional in a particular geographical place in decreasing day by day. Moreover, with couriers like DHL and UPS, it has become a fairly routine habit to purchase products or source them from another country. Therefore, its impact will slowly be eroded because trade barriers will become non existent and people are gaining more knowledge day by day and therefore are becoming self aware of all the possibilities. Besides this even organizations tend to keep quiet about their products being sold at places not designated by them as it increases their exposure in new markets. Recommendations The organizations can take a few steps if they want to prevent such grey markets by: ¿½ Ensuring that the current regulations are being adhered to strictly throughout the supply chain. ¿½ Establishing a tamper proof packaging solution which would be hard to duplicate and which would be easily identifiable to a consumer indicating its legal status. The governments can take the following steps to safeguard against thriving of such a market: ¿½ The government must formally consult with all stakeholders, i.e. manufacturers, in order to get their opinion on the impact of such a market on them. ¿½ They must encourage and motivate its citizens against purchasing products through this market. The harmful effects of such a decision should be spread about in the community especially in the case of grey market related to pharmaceuticals. Parallel traders must also: ¿½ Cooperate in putting an end to the practice of de-boxing, and move instead to ¿½over-box¿½ the un-tampered product to ensure integrity of the medicine.
University of the Cumberlands Cloud Computing Literature Review
University of the Cumberlands Cloud Computing Literature Review.
Writing The Literature Review A literature review, is a report of published information pertaining to a topic of interest. It enables a researcher to determine what is known and what further research can be conducted. A literature review is not just a compilation of information. It includes the analysis and interpretation of the significance and implications in light of a problem that the researcher defines. A literature review may be a complete report or it may be a part of another report. In this exercise you will do the following: Do a quick evaluation of 5 or more articles you wish to use for your literature review.Evaluate them in the following aspects: Relevance to your topic of interest •Currency of article (published 4-5 years ago preferably) or website (Is it dated?Do not cite facts or statistics that are not dated.) • Read each article and summarise what it says in your area of study. Write a literature review of 500 words on your topic of interest.
University of the Cumberlands Cloud Computing Literature Review
Retirement Planning and Recommendations
i need help writing an essay Retirement Planning and Recommendations It is very important to consider Ana’s needs beyond investment advice to ensure that she achieves her financial goals. There are many products related to retirement and providing for Ana’s dependent (her one-year old son) to consider. Since Ana has a long-time horizon to her retirement date, and after graduate school we can assume Ana begins working and earning income, she can consider investing some of her funds into a defined contribution plan. She could also consider investing in an Individual Retirement Account, either Roth or Traditional. Another option is to consider saving for unexpected health care costs in the future by utilizing a Health savings account. In addition to these accounts Ana could consider an annuity later in life to provide the guaranteed income she is concerned about. In terms of providing for her dependents, Ana should purchase some insurance. A life insurance policy, such as a term life policy can be implemented to ensure that her dependents are provided for if something were to happen to Ana. A disability insurance policy is another vehicle Ana could consider in order to protect her and her dependents should something happen to her. Later in life Ana should look into a Long-term Care policy to help her manage the costs of nursing home care, home health care, etc. should something happen to her. Accounts such as a 401(k) or 403(b) are a good option for Ana to take advantage of, provided her employer offers this type of benefit. A defined contribution plan such as a 401(k) could allow Ana to save for retirement in an account that is tax advantaged. Making contributions to a 401(k) will help Ana to save for retirement and if properly invested supplement the diversification of her other investments. Many 401(k) plans also allow for employers to match their employee contributions. For example, an employer might match 50 cents for every $1 the employee contributes up to a certain percentage of salary. If this is an option for Ana, she should try to contribute at least enough money to take advantage of the full employer match. Some 401(k)s also allow for contributions to be split into a traditional 401(k) and some into a Roth 401(k). Again, if this is an option for Ana, she can utilize the Roth contributions to manage some of her tax burden. Further the earnings in a 401(k) are tax deferred for traditional 401(k)s and tax free in the case of a Roth 401(k). When Ana is ready to make a withdraw from a traditional 401(k), the money will be taxed as ordinary income. The Roth 401(k) money is already taxed as ordinary income so Ana will owe no tax on the withdraws as long as they meet the withdraw requirements (Kagan, 2019). Typically, 401(k) plans have a few different types of fees. Investment fees, administrative fees, and fiduciary fees. It is critical to discuss further with Ana these fees and consider how this affects her holistic plan. The average rage for 401(k) fees typical cost between 1% and 2% of the plan assets, however some plans can see fees as high as 3.5%. While there are many factors that can impact the cost of the plan asking Ana to provide her 408(b)2 fee disclosure, will help determine what course of action Ana should take when saving into this type of investment vehicle. Any unused funds left in the 401(k) can be passed onto a named beneficiary, in Ana’s case we are assuming her one-year old son. Similarly, to 401(k)s, Ana should consider saving for retirement into an Individual Retirement Account (IRA). An IRA is an account that allows individuals to save for retirement with tax free growth or tax deferred basis. Ana could consider making contributions into a Traditional IRA, or a Roth IRA. Saving into a traditional IRA, Ana could make contributions that she may be able to deduct on her tax return, and any earnings could potentially grow tax deferred until she needs to withdraw them in retirement. Many people in retirement find that they are in a lower tax bracket than they were in pre-retirement, so the tax deferral means that the funds withdrawn may be taxed at a lower rate. Ana could also consider saving into a Roth IRA by making contributions with money that she has already paid taxes on. This would allow the funds to potentially grow tax free and she could withdraw the funds in retirement tax free, provided she meets all of the requirements. Financial professionals expect that approximately 85% of pre-retirement income will be needed in retirement. This means an employer sponsored plan, such as a 401(k), might not be enough to accumulate the savings Ana needs. Saving into an IRA in addition to 401(k) will supplement the retirement savings and also allows for a potentially wider range of investment choices than a 401(k), allowing for Ana to further diversify her savings. As far as costs go an IRA is a good option to consider as most IRAs cost very little in terms of fees. Many individuals open a traditional or Roth IRA and invest in a fund that costs very little or in some cases nothing. For example, the Fidelity ZERO Total Market Index Fund (FZROX), has 0% expense ratio and no minimums to invest (Fidelity, n.d.). Similar to the 401(k), any unused funds left in the IRAs can be passed onto a named beneficiary, in Ana’s case we are assuming her one year old son (Fidelity, 2019). Ana should also consider saving into a Health Savings Account (HSA), if she is enrolled into a high deductible health plan, as they have some important tax advantages. In retirement, a wide range of medical, dental, and mental health services can become quite expensive. Utilizing an HSA can help plan for the unexpected health expenses during retirement. While Ana can only contribute up to
Sarbanes Oxley Discussion Questions
Sarbanes Oxley Discussion Questions.
When the Public Company Accounting Reform and Investor Protection Act
of 2002 was signed into law by President George W. Bush, he commented:
This law says to honest corporate leaders, “Your integrity will be
recognized and rewarded, because the shadow of suspicion will be lifted
from good companies that will respect the law.” This law says to
corporate accountants, “The high standards of your profession will be
enforced without exception. The auditors will be audited. The
accountants will be held to account.”
In that vein, please address the following in your initial post to this discussion: Why would a company that is not required to file with the SEC want to comply with SOX provisions?Why would this same company not want to comply?What are the various costs involved in complying with the provisions of SOX?
Sarbanes Oxley Discussion Questions
NUR 2392 RC Wk 11 Nursing Interventions for Clients with Endocrine Disorders Essay
NUR 2392 RC Wk 11 Nursing Interventions for Clients with Endocrine Disorders Essay.
Module 09 Written Assignment – Endocrine Disorders GuideCompetencyEvaluate responses to nursing interventions for clients with endocrine disorders.ScenarioYou are working as a nurse supervisor. You are finding a lot of new nurses are unfamiliar with certain endocrine disorders. You have decided to put together a guide for these nurses to educate them on different endocrine diseases and provide them with ways to provide quality multidimensional care.InstructionsCompare and contrast two endocrine disorders within the guide. Include the following information:Identify and compare the causes and diagnostic tests.Identify and compare the signs and symptoms of the disorder.Describe the nurses’ role in caring for a patient that suffers from this disorder to include the multidimensional aspects of nursing care.Identify how you will evaluate responses to the interventions taken for each disorder.Resources
NUR 2392 RC Wk 11 Nursing Interventions for Clients with Endocrine Disorders Essay