Google’s Strategy in 2010 Essay

What is Google’s business model? The answer is complex because it makes up of lots of different factors. The top 10 principles of Google’s corporate philosophy is what keeps them doing what they do best. (Gamble, 2010, pg. C-175). 1.Focus on the user and all else will follow. 2.It’s best to do one thing really, really well. 3.Fast is better than slow. 4.Democracy on the web works. 5.You don’t need to be at your desk to need an answer. 6.You can make money without doing evil. 7.There’s always more information out there. 8.The need for information crosses all borders. 9.You can be serious without a suit. 10.Great just isn’t good enough. Their mission statement is to organize the world’s information and make it universally accessible and useful. (www.google.com). These 10 principles have helped them achieve their goal within their mission statement. Google has kept it simple but efficient. These 10 principles have guided them from the beginning and it has work. They don’t need to fix something that is not broken. Examine the financial reports in the case to determine the company’s profitability, liquidity, leverage and activity ratios. Based on these ratios what is your assessment of the company’s performance? Justify your answer? Profitability ratios are measures of performance that indicate what the firm is earning on its sales or assets or equity. There are the operating profit margin, net profit margin, return on total assets, return on equity, and basic earning power ratios. (Mayo, 2007). Operating profit margin = Earnings before interest and taxes/Sales 8,381,189/23,650,563 = 35.4% Net profit margin = Earnings after interest and taxes/Sales 6,520,448/23,650,563 = 27.5% Return on total assets = Earnings after interest and taxes/Total assets 6,520,448/40,496,778 = 16.1% Return on equity = Earnings after interest and taxes/Equity 6,520,448/36,004,224 = 18.1% Basic earning power = earnings before interest and taxes/Total assets 8,381,189/40,496,778 = 20.6% Leverage ratios measure the firm’s use of debt financing. There are two ratios; debt/net worth ratio and debt ratio. (Mayo, 2007). Debt/net worth ratio = Debt/Equity 4,492,554/36,004,224 = 12.4% Debt ratio = Debt/Total assets 4,492,554/40,496,778 = 11.0% Activity ratios measure how rapidly the firm is turning its assets into cash. The two activity ratios are inventory turnover and receivables turnover. Google does not have any inventory so there is no inventory turnover. (Mayo, 2007). Receivables turnover = Annual sales/Accounts receivable 23,650,563/3,178,471 = 7.4% Liquidity ratios measure the ease of which assets may be converted into cash without loss. There are two liquidity ratios; quick and current ratio. (Mayo, 2007). Quick ratio = Current assets – Inventory/Current liabilities 29,166,958-0/2,747,467 = 10.6% Current ratio = Current assets/current liabilities 29,166,958/2,747,467 = 10.6% Since Google does not have any inventory, the quick ratio and current ratio is the same. This shows that Google does have more assets than current liabilities. Overall, Google is doing extremely well all over the board. Their debt ratio is low sitting at 11 percent. They paid their bills on time because their receivables turnover is sitting at 7 percent. Investors know that Google is a good company to buy stock into. Perform a SWOT analysis of Google. Strengths Number one search engine with established name Simple interface-user friendly Their interface has 88 different languages-Global usage Localized search results Infrastructure Weakness Contextual ads targeted by click fraud Can’t expand to offline products Opportunities Acquisitions of other business Increase online advertising Alliances/partnerships with other companies Launched their own operating system Google TV Threats Facebook Click fraud Yahoo, Microsoft, and Amazon Slow economy Describe Google’s value chain. What is the source of the company’s competitive advantage? Since Google does not have any â€Å"raw† materials to process into finished goods like a traditional company, their value chain is different. Ben Morrow (2009) their value chain is more nuanced. Google gathers all the web users it can (the raw material) by enticing them to use its stellar search product with highly relevant results delivered promptly. Then, through assorted â€Å"signs† (text advertisements) it directs these same web users in the form of traffic to its advertising partners who transform the traffic into â€Å"conversions† or sales on their sites (finished good). Their added value is that they know where to direct the users to their sites that they needed to go. The source of Google’s competitive advantage is learning by doing as stated by Hal R. Varian, Google’s chief economist (Lohr, 2008). Basically, they arelearning from their competitors. For example, with Microsoft antitrust problems, they are now making antitrust training is mandatory for Google managers (Lohr, 2008). Some of Google’s competitive advantages are their value, rarity, imitability, and substitutability. Value because it is part of their value chain. Rarity because their user interface is so simple and user friendly. Also, it is hard for competitors to imitate because of the large infrastructure requirements to serve the relevant pages quickly. Google has servers all over the world all synced up and all running on a very large quantity of RAM, fast computer memory. (Morrow, 2009). References Lohr, S. (July, 7, 2008). The New York Times. Google, Zen Master of the Market. Retrieved on April 11, 2012 from http://www.nytimes.com/2008/07/07/technology/07google.html?pagewanted=1&_r=1. Mayo, H. (2007). Basic Finance: An Introduction to Financial Institutions, Investments & Management: 9 Edition. Thomson: United States. Morrow, B. (Feb. 22. 2009). Internal Analysis of Google Inc. Retrieved on April 11, 2012 from http://www.benmorrow.info/research/internal-analysis-of-google-inc/. Thomson A., Peteraf, M., Gamble, J., & Strickland, A.J. ( 2012). Crafting & Executing Strategy. McGraw-Hill.

Daniel X: Demons and Druids

Daniel X: Demons and Druids Over two hundred thirty million copies of the Daniel X series have been sold worldwide. The author James Patterson wrote Daniel X: Demons and Druids in collaboration with Adam Sadler. The publishing date is July 2010. In the book, Daniel X is an alien hunter who is looking for number three on his alien list of outlaws, Phosphorius Beta. â€Å"Think of a million or so angry wolves-on fire, that’s a pretty good approximation of number three†, well that’s how Patterson puts it. The epic battle between alien hunter and fire has begun.I enjoyed Daniel X because of the author’s action and how he weaves myths and fiction into the story, but I disliked Patterson’s writing style and several other points of the book. James Patterson’s novels are known for full on action, and adrenalin. An example of action and adrenalin is when Daniel X is caught by alien number forty-three on the alien list of outlaws; he turns back time an d explodes number forty-three with a bomb. This is pure action because Daniel puts his life on the line to fulfill his mission to kill aliens.Another example of action and adrenalin is when Daniel X and his friends are get caught by vampirus sapiens. In the example of action and adrenalin, the action takes place when he transforms, but the adrenalin kicks in when the vampirus sapien loosened his grip on Daniel X’s hands. James Patterson excels at making abnormal events seem normal or regular. I liked how James Patterson placed Merlin the sorcerer and Arthur Pendragon in the story, and how he made Stonehenge, merely a monument a big part in his story. It is ironic that Patterson weaved Stonehenge, merlin, and druids together.When I think of druids I think of aliens or demons. Stories, Myths, and books say that druids built Stonehenge, but there isn’t any evidence that proves that they did. Druids are actually high priests of the Celts. The only reason why people believe that they built it is because they were alive during that time. Yet legend has it that merlin built Stonehenge. Merlin brought the stones to Salisbury Plain from Ireland. Sometime later there was a massacre of three hundred noble men and a memorial was needed. Merlin then moved Stonehenge to Britain to bury them.However in the book Merlin and his mentor help a group of people build Stonehenge. Even though James Patterson is a genius when it comes to Science fiction he still needs to work on writing his books. Even through James Patterson is a great author, I don’t always enjoy his books. Two things I didn’t like about the book, was that Patterson didn’t introduce well in the beginning and that he made the chapters too small. I expected him to explain Daniel X‘s history in the prologue so that the readers could understand things about his background and understand what he’s been through.Since, Patterson made the chapters in his book so small it real ly takes time to make or figure out what’s going to happen. If Patterson had made the chapters longer he would have had wasted less time trying to make a point, but the only difference would be that the book would be smaller. Patterson introduces Daniel X’s history in chapter nine; all the chapters in the book are small and even the epilogue has a small chapter. I loved the book because of all the action and adrenalin that James Patterson put in it, and the abnormal or irregular events that occurs , but I disliked the introduction and Patterson’s idea of short chapters.I enjoyed Daniel X because of the author’s action and how he weaves myths and fiction into the story, but I disliked Patterson’s writing style and several other points of the book. I’d recommend this book to preteens, I would give this book a three out of five, but if you are not satisfied, there are several other series that James Patterson has made. For example Maximum Ride, Witch and Wizard, Alex Cross and the Women’s murder club, and the rest of the Daniel X series.

Externalities in Business Economics and Oil Industry Essay

Externalities in Business Economics and Oil Industry - Essay Example The demand for oil is unlimited where the supply is limited. Consequently, the demand has continued to exceed the supply (Cashin, 2012, p.48). Externalities in economics refer to effects the consumption of a product or service has to third parties. It is also known as spill-over (Hanson, 1974, p.39). The consumption of oil is known to have externalities in that it causes environmental pollution. The gases emitted by vehicles and from industries are known to be harmful to the environment. The pollution has resulted in diseases to human beings and has caused climatic changes. The changes in climate have had far-reaching impacts on the society by causing droughts which have subjected people to poverty and hunger (Hidden costs of energy, 2010, p.70). The government has a role to play in curbing the externalities resulting from the consumption of oil. First of all the government can compel the huge consumers of oil to try and use green energy that is less harmful to the environment. Moreover, they should place a fee on the large consumers of oil who pollute the environment in order to aid the third parties affected.

Experience paper Essay Example | Topics and Well Written Essays - 1000 words

Experience paper - Essay Example This Basilica had been here since 1718.and what makes it more interesting is the fact that Pope John Paul II had visited this Cathedral in September 1987. The next thing that I seemed to register was the beauty of this immense structure. It is known to be one of the famous landmarks in New Orleans and had steeples that majestically looked over the green of the church compound. The sculpture of General Andrew Jackson was situated just outside the entrance of the church. The floor was marked with black and white tiles of marble and was flanked on either side by the pews that held the Bible, for all those who wanted to use them. The entrance of the Basilica had the sculpture of an angel holding a bowl of ‘Holy Water’, on either side. I saw some people dip their fingers in it and made a sign of the cross on their forehead with the water. Very soon, the pews were filled with people who maintained a peaceful silence before the proceedings could begin. The participants were mos tly between the age group of 40 – 80 yrs. There were also some younger people who came to attend the service. Most of the people were dressed in formals but there was a minority who wore casuals too. In the center facing the audience, was a huge altar that was aesthetically decorated with flowers and candles on silver candle-sticks were placed on a beautiful laced altar cloth. Surrounded by scented white flowers was a huge Bible that was edged in gold. Chandeliers were lined over the pews and there were many sculptures of Apostles in addition to an idol of Jesus on the Cross. The ‘celebrant’ for the day was Father William Mastry, who began the solemn mass with the words - ‘The Lord said, â€Å"At the end of the world behold I come to do your will O’ God. Hallelujah. He requested the Almighty for forgiveness for all the sins that we have committed. A reading was done from the book of Prophet Isaiah. The next reading was from the Holy Gospel according to St. Luke. The intercession was followed by a very interesting sermon by the priest about living in a world of celebrities. He explained that A celebrity is someone who is ‘famous for being known’ for things that may be good or bad. A good majority of people spend a lot of money and resources, just so they can be visible in the public eye or in the limelight. There is a constant fear in people for being ‘old news’. He states that for those who fear obscurity should take a look at Mother Mary, who was unknown and from a small place but yet, was chosen by God to bring Jesus into the world. He stated that Mary was strong enough to be obedient. Obedience means to listen, to hear†¦ Many marriages and friendships fall apart and die because people these days are not humble enough to listen to the other person. He said to give God a human face, in whatever we do and wherever we are, be it a hospital, prison or at home. Following the sermon, the mass proceed ed into the offering of ‘Bread and Wine. The bread is believed to be the body of Christ, while the wine is the blood of Christ. The priest blessed these gifts with prayer and the congregation participated by answering the prayer. After blessing, communion took place with people coming to the center in lines and receiving the bread given by the priest on their tongue. They returned with their heads bowed and continued their personal prayer of thanking God for his blessings. The things that had been used for

Learning style theory in post secondary education Research Paper

Learning style theory in post secondary education - Research Paper Example It is evidently clear from the discussion that the ideology of learning styles can be considered somewhat not yet established deduction regarding the observation that there is an exhibition of preference by many, over certain interactions of learning compared to others. Taking such a concept, the ideology of personalized "learning styles" was realized and afterwards popularized by the renowned â€Å"Howard Gardner's Multiple Intelligence Model†. There are many types of the models used in the implementation of learning styles. The occurrence of the auditory learning style involves the art of listening to the spoken word. The other model is the Kinesthetic learning that occurs via acting and interacting. Eventually, the visual learning involves looking at mind-maps, images, body language and demonstrations. The theory of learning models aims at explaining why school grades, classroom performance, and aptitude tests often than not, fail in identifying ones real ability. The Learn ing Style Profiler is a new measurement by Professor Chris Jackson that aimed at implementing a neuropsychological learning model in personality. The approach argues that Sensation Seeking presents a key biological motivation of learning, exploration and curiosity. He notes that a high exploration drive results in consequences of dysfunctional learning. Evidence regarding this argument alleges impression although it is yet to be verified through independent research. (Jackson, 2005). As early as the 70s, a research body on learning conducted a holistic exploration, active perspective of strategies and approaches – in contrast to styles – which accounts for the previous events’ effects, contextual feelings and experiences. This research body based in the UK has been operation for a period of twenty five years, drawing on the contributions of Marton and Saljo and Pask , additionally, from Northern Europe, there is a renowned model of learning, Vermunt’s is used. Vermunt’s model is referred to as the Inventory of Learning Styles (ILS). The model is influential especially in the institution of higher education (Vermunt, 1994). The ILS models in its broader view states that, learners are highly influenced by the contextual and strategies; there resultant is a multifaceted perspective of teaching. The ILS emphasis motivates a pedagogy approach that is broad thus encompassing institutional culture, subject discipline , previous experience of students’ and the manner of organizing and assessing the curriculum. Every other theory belonging to this learning family tend to elevate ‘styles’ as they favor ‘approaches’ and ‘strategies’ since past ideologies regarding styles improved the ideology of particular interventions with an intention of to matching existing styles or encouraging a styles’ repertoire (Honey & Mumford, 1992). The Entwistle’s model features a strategy describi ng the manner in which learners decide to address a particular task of learning. By adopting such a strategy, they account for the perceived demands. The approach is thus less fixed compared to a style; a style tends to be a wider characterization of the manner in which students show general preference in tackling tasks of learning (Entwistle, 1998). Some of the general support of ILS is that the application is on learning and thinking of students in the university. It implements new versions used in preparing for learning at work as well as 16–18 age group students. The approach is featured in studying various styles of learning for both the students and teachers themselves. Regarding the design of the model, the approach can be described as an experientially grounded approach that involved interviewing of students.

IBM's HCI Business Agenda and its competitors Case Study

IBM's HCI Business Agenda and its competitors - Case Study Example There are several other companies operating in the sector of computer related technologies like IBM. These companies have also developed some sites that allow the human computer interaction with the aim of enhancing the customer loyalty and sale of their products. For instance, Google Inc has created a Google accessibility page that demonstrates its accessibility mission and also offers hiring opportunities to the people. The site contains the links that lead to the requirements of the job position and provides the contact information to apply for the job. The accessibility blogs shares the experiences and opinions of the site administrator as well as the users (http://www.google.com/accessibility/) Another HCI site has been developed by ICITA (Illinois Centre for Information Technology and Web Accessibility). The site interacts with the users to teach them about HTML practice. It explains the purpose of the accessibility design and lists the rule development principles followed by the explanations of different rule evaluation definition. There are some links also provided in between the text that takes the users towards the web accessibility guidelines and section 508 IT accessibility standards page. The site also provides the links to the IITA web accessibility standards and Illinois IT accessibility Act. (http://html.cita.illinois.edu/) The website developed by Mozilla contains detailed account of information about add-on for Firefox. The site offers downloading the software Firefox accessibility Extension and also includes the reviews of the users that have used the software. The detailed information about the add-ons and the software has been provided through three links present below the download box. Moreover, the users are also allowed to add their own comments and response to the site and the software. The related collection

The Capital Punishment Sentencing Case Study Example | Topics and Well Written Essays - 750 words - 3

The Capital Punishment Sentencing - Case Study Example Sanity evaluation will also be performed in order to assess and check the past history of Mr. Fryer. A possible reevaluation of other factors including assessing the risk of re-offending will also be analyzed. This evaluation will be done in order to contemplate upon the idea of whether if the offender is not punished, will he be able to repeat any offense or not. Mitigating and aggravating circumstances and factors play the critical role in deciding about whether capital punishment should be awarded to an offender or not. Jurors will have to take into account these factors in determining the sentence of capital punishment. Jury often has to take into consideration the balancing act between the aggravating and mitigating factors when deciding about capital murder cases. It is, however, critical to note that both the mitigating and aggravating factors need to be considered exclusively in capital punishment cases. (Rogers, 1997) Aggravating factors are generally the factors which are duly supported by the evidence and point towards circumstances which can help the jury to make the harshest decision. Mitigating factors, however, points towards circumstances which are particular to defendant’s character and can also outline the circumstances under which the crime took place. Mitigating factors can force the jury to decide upon lesser punishment considering the fact that mitigating factors may help the defendant. In this case, considering the overall mental and psychological condition of Mr. Fryer, his mitigating factors may weigh more with respect to his committing of murder. It is also critical to note that each jury member may view both the factors differently. However, from the point of view of forensic psychology, the mitigating factors especially may play important role in shaping the overall opinion because Mr. Fryer was clearly going through a medical condition which required his extensive policing and  support.

Political ideas, under international relations Essay

Political ideas, under international relations - Essay Example He argues out that the diversity that existed in the human values defines the origins of political theories that extend to today’s political set up. A critical examination of the possible approaches of dealing with the diverse human values in a society leads to two kinds of liberty namely positive and negative liberty (Thorsen, 2004, p.6). The two concepts of liberty were initially considered to be closely related but later appeared to be taking different destinations. There have been efforts by philosophers to examine the main differences that exist between positive and negative liberty. There has also been a debate on whether one concept of liberty is superior to the other or not. Some of the rights and freedoms that we enjoy are those that are imposed by some legislation. Some other freedoms are enjoyed simply because there are no legislations that are contrary to them. However, it is important to note that freedom is freedom and regardless of its nature, it can be hazardou s if poorly misused or misinterpreted. Definitions By definition, positive freedom is that freedom that is guaranteed by some form of legislation. It refers to considering freedom as ‘the capacity for self rule, or self mastery especially on a collective level’ (Thorsen, 2004, p.6). ... The other one could be the right to own a property. Every one is absolutely entitled to the right to own property by most of the legal provisions worldwide. On the other hand, negative freedom is that freedom we enjoy because no kind of legislation forbids it. They are the kinds of freedoms that allow an individual to carry out his or her private affairs independently (Thorsen, 2004, p.6). This calls for the moral and ethical codes of conducts in the individual. For instance, there are particularly no legal provisions on how and whether one should enjoy his/her Christmas holidays. There are no provisions either that a bereaved family should have a memorial ceremony in honor of their deceased member. The celebrations in such occasions are carried on simply on the basis that there are no restrictions. In other words, a negative freedom is enjoyed at an individual’s own discretion. Arguments on positive liberty The kinds of governments that existed in the olden times were mainly a hereditary system in which one would have predefined successor, usually a son. In such cases, the rulers were mainly opposed to the ruled and what existed was a system of two conflicting forces with the ruled being unable to confront the rulers. In fact, the rulers often used their hereditary authority as weapons against complains from their people (Mill, 1859). There was thus a need to reduce the powers of the rulers and set certain limits beyond which the people were protected against such humiliations. This called for the need for the establishments of rights and freedom of the citizens in a given government. The rulers were forced to submit to such

Ethics in Christianity Essay Example | Topics and Well Written Essays - 500 words

Ethics in Christianity - Essay Example The Ten Commandments cover ten of the most major ethical points in the Christian religion. These ten ethical concepts range from treating family members and elders with respect, to not committing murder, stealing, or being adulterous. There are also commandments that focus on the the role of God and the purpose of God in the lives of others, making it clear that Christians are not allowed to look to any other god or idol as the one true God. While this may not immediately seem to have anything to do with ethics, as aforementioned God and Jesus play big roles in the ethics that people accept and implement into everyday life. Other idols might not preach the same concepts of ethics, so it becomes vital for Christians to keep their eyes only on God and Jesus to help lead them to the right response.The Bible itself can be viewed as a guideline for Christian ethics. Especially in the New Testament there are stories upon stories about how Jesus treats others, emphasizing on the importance of treating others the way that you would want to be treated. This is yet another method to decide what is considered ethical or unethical in the Christian faith. The Bible is full of these lessons laid down by Jesus and his followers. Absolute truth is when something is true in all times and places, while relative truth is only true at one time and in one place. The only aspect of these ethic principles that are not absolute are the ones in regard to the role of God in the lives of people.

Georgia Voluntary Payment Doctrine Essay Example for Free

Georgia Voluntary Payment Doctrine Essay The Georgia Voluntary Payment Doctrine is a policy that has been used in Georgia law since the 19th Century. It has been exercised so long that this policy has codified a statute. Because it dates back two centuries when business deals were completed on one’s word, face-to-face and with a hand shake, it causes one to question if it has outdated itself and should still be used to decide court cases in today’s business world. According to Dan Kolber of the Atlanta Business Chronicle, â€Å"the statute says when money is paid through ignorance of the law and there is no fraud or mistake of facts, then the payment is deemed voluntary and cannot be recovered. Filing a protest at the time of payment does not change this rule. † This law has been the deciding factor in many cases which some say have resulted in outrageous outcomes. In order for the Voluntary Payment Doctrine to be enforced there are three conditions that must be met. The first is that the payment is made through ignorance of the law or where all material facts are known. The person asking for reimbursement must prove that the payment was not made voluntarily because not all material facts were known at the time the payment was made. No one is excused from a law just because he is unaware that it exists. Secondly, the person to whom this payment is made must not have collected it fraudulently. And, lastly the payment must not have been made under duress, such as to release a person from detention or to prevent the immediate seizure of property. The person cannot be forced or coerced to make the payment. (AGG Authority on Real Estate, Winter, 2006) This statute has returned favorable outcomes for many. One particular Georgia case is that of an insurance company who lost its bid to recover overpayments made to medical providers. Mr. Seaton D. Purdom who was involved in the lawsuit supports it with this doctrine. He feels â€Å"It promotes commercial stability. It allows people to receive payments on account and treat them as payments, instead of escrow deposits. (Atlanta Business Chronicle) In this case, Cotton et al. v. Med-Cor Health Information Solutions, Inc. , Smith et al. vs. PMSI, L. P. , Yarbrough et al. v. PMSI, L. P. , and Lawrence et al. v.  Smart Professional Copy Corporation sets patients at various Atlanta hospitals against corporations who were responsible for photocopying medical records of patients and delivering them to authorized persons. Defendants performed the photocopying and delivery services and inflicted charges ranging from $1. 04 to $7. 60 per page. Plaintiff’s attorneys held that these charges were made in violation of the Health Records Act as they exceeded the limit of â€Å"reasonable costs of copying and mailing the records. † (Lawskills. com). They sought to recover these overpayments under the Georgia Voluntary Payment Doctrine. As noted above the Georgia Voluntary Payment Doctrine requires that payments of claims be made where all of the facts are not known and there is misplaced confidence or deception by the other party and payments cannot be recovered unless under an urgent necessity to release personal property. In this case both parties agreed that all material facts were known when payments were made so they did not meet the first requirement of the law. The plaintiffs maintained the defendants practiced a falsehood on them by providing records the hospital was supposed to provide and billed them excessively and more than the hospital was allowed to charge. The court found that this falsehood is not what caused the plaintiffs to make payments which they sought to recover. Then the plaintiffs argued the payments were made through misplaced confidence. Again the court found they had no facts on which these excuses could be found. Plaintiffs claimed they made the payments because they would have otherwise risked collection activity that would have hurt their credit and the court found this not to be an urgent necessity. Because the court felt they did not meet any of the requirements of the Georgia Voluntary Payment Doctrine, the plaintiffs were unable to recover any payment. However, the plaintiffs were able to recover under the Georgia Health Care Act. The court found the photocopying companies were agents of the hospital and were required under the Georgia Health Care Act to limit the cost of copying and mailing records to a reasonable amount. The plaintiffs therefore received payments of the charges deemed excessive. (Lawskills. com Georgia Caselaw) In the case S09G1664. SouthStar Energy Services, LLC v. Ellison et al. the Georgia Voluntary Payment Doctrine was applied to the claims of the customers of Georgia Natural Gas. In 2006 after the Natural Gas Consumer Relief Act was passed, the Georgia Natural Gas Company modified its billing procedures for its customers. The company developed a new standard plan and altered the method of computing the plan. (Forthcoming Opinions, SCOG Blog). The customers, Charles Ellison and Susan Bresler represented by the Atlanta law firm Strickland Brockington Lewis sued the Natural Gas Company â€Å"under a private right of action in the Gas Act. † The plaintiffs sought to recoup their overpayments charged through the defendant’s violations of the Natural Gas Competition and Deregulation Act (Natural Gas Act). The defendant asked the court to dismiss the case due to the plaintiff’s failure to establish a reasonable claim on which repayment should be given. A trial court granted a motion to dismiss the case, but an appeal was filed and the Court of Appeals reversed the trial court decision. In the appeal the appellees disclosed several actions by the Natural Gas Company that violated different sections of the Natural Gas Act, such as charging more for natural gas than the published marketed price. The gas company attorneys argued that the plaintiffs had made payment of their bill voluntarily, thus relieving the gas company from any wrong nor requiring them to make restitution. In March, 2010 the Georgia Supreme Court confirmed its agreement with the Court of appeals stating that the purpose of the Georgia Natural Gas Act is to protect the natural gas customer and granted the plaintiff the right to sue for damages. This decision opens the door for the plaintiff to proceed with action to recover overpayment and damages from the gas company. Wall Street Investment Fraud Lawyer Blog) Although neither of these cases was decided based on the Georgia Voluntary Payment Doctrine, the plaintiffs were allowed to continue to seek their claims for their overpayments under another law. In each of these cases the attorneys for the plaintiffs sought recovery of payment under other Acts. The plaintiffs in the Cotton v. Med-Cor Health Information Solutions, Inc. et al case have recovered overpayment while the Georgia Supreme Court has made a ruling that removed the Georgia Voluntary Payment Doctrine as a defense in the case of SouthStar Energy Services v. Ellison. This ruling allows the plaintiffs in this case to proceed with their lawsuit against SouthStar. In 2000 a case was tried in Georgia in which cable subscribers who failed to make their cable payments on time were charged late fees. This group of cable customers sought to recover these penalty fees claiming they were unenforceable fines. These subscribers had voluntarily paid the additional late fees. Under the Georgia Voluntary Payment Doctrine a payment is considered â€Å"voluntary† if it is paid in ignorance of the law. Therefore, in this case the Court ruled that the payments were paid â€Å"voluntarily† by the simple fact the subscribers admitted they did not know the late penalty fees were unenforceable and was in fact ignorance of the law. (AGG Authority on Real Estate, Winter, 2006) The Georgia Voluntary Payment Doctrine is a statute that has been used throughout the last two centuries. As has been shown in these three cases it can be a help to one’s case or a disadvantage. It is a law that is used by large companies that seems to take advantage of the general public as most common folk are generally not very well versed in the law.

John Stuart Mills Theories On Liberty

John Stuart Mills Theories On Liberty John Stuart Mill was one of the foremost liberal theorists of the 19th century, binding modern and classical liberalism in his ideas. His defence of liberty however, has been greatly contested by traditionalist views but also highly defended by revisionist views as will be examined in his paper On Liberty (1859). Mills belief in individualism through utilitarian ethics appears contradictory and highly debated. His harms principle and his assumptions on human nature also submit to controversial views. On one hand, traditionalists condemn Mill as a highly inconsistent thinker and his work On Liberty very critical in itself, but on the other hand, revisionists see Mill as a consistent thinker who naturally refines and develops pre-existing liberal ideas. J.S. Mills father, James Mill, was a strong utilitarian theorist  [1]  . His beliefs along with the utilitarianism works of British philosopher Jeremy Bentham had a huge influence on J.S. Mill growing up  [2]  . In Mills essay On Liberty, we can examine how his defence of individualism with utilitarian contentions create critical views. Mill believes in the ethic of utilitarianism in that the state and individuals ought to be judged by their ability and action to promote the greatest happiness for the greatest number of people  [3]  , however as traditionalists see it, attaining the utmost social good involves forfeiting certain individuals and sacrificing their happiness  [4]  , because happiness of a majority is greater than the happiness of a few individuals. Thus, the rudiment of utilitarianism is in dispute with Mills beliefs in individuality and self-development. In On Liberty, Mill defends freedom of the individual against tyranny of the majority  [5]  where dominant groups, more so the dominance of public opinion, inhibits lesser individuals  [6]  . Mills objection to the majority of society excluding the minority contradicts his utilitarian ethic. 19th Century English critic James Fitzjames Stephen condemns Mills endeavour to defend individual liberty from a utilitarian viewpoint by arguing that, if the fundamental value for utilitarianism is to effectively enhance happiness of a society to the greatest extent, then a consistent utilitarian policy of social betterment will not be especially tender toward individual liberty  [7]  , the interest of the majority outweigh the rights of the individual minority. Stephen views that utilitarian principles pursues social welfare through restricting opinions of some members of society  [8]  and that individualism cannot be viewed with a utilitarian ethic J.S. Mill attempts to do. On the other hand, revisionists argue that such traditionalist views are misinterpreted and that Mills contradictions with utilitarianism is a natural development of his utilitarian predecessors achievements  [9]  and his work not entirely incoherent. In Rem B. Edwards view, Mill is a minimizing utilitarian and that the principle of utility does not impose on individuals the moral obligation to maximize utility  [10]  , but focuses on happiness alone as the ultimate standard of value governing all human areas of practice.  [11]  In On Liberty, Mill regards utility as the ultimate appeal on all ethical questions; but it must be utility in the largest sense, grounded on the permanent interests of a man as a progressive being.  [12]  That is to say, Mills believes that utilitarianism is principle of the higher pleasures, and that freedom of choice, reflective thought and active imagination is a vital ingredient to human happiness.  [13]  For Mill, diversity of opinio n leads to positive social good, therefore overlooking the minority and silencing their opinions deprives the human race, posterity as well as the existing generation.  [14]  For revisionists, Mill as a utilitarian is not essentially inconsistent if he knowingly sacrifices some utility for the sake of a fair distribution of the utility that remains.  [15]   J.S. Mills notorious principle of liberty, the harms principle has also been disputed by traditionalist and revisionist views. In chapter four of On Liberty, Mill argues that peoples actions ought not to be as free as opinions and should be limited if they are a nuisance to other people  [16]  . He states that the only purpose for which power can be rightfully exercised over any member of a civilised community, against his will, is to prevent harm to others.  [17]  Traditionalist criticizes Mills harm principle because Mill leaves room to suggest that it would be acceptable to limit liberty anytime if it could harm society in anyway. By making harm to others a legitimate reason for state interference, the legitimate powers of the state could extend and outweigh the need to value individuality.  [18]   Another traditionalist indictment against Mills principle of liberty is towards his account that actions should only be restricted if those actions are other-regarding and effect other people, and not if those actions are self-regarding, which affect only the individual themselves and therefore should be exercised with absolute freedom  [19]  . The traditionalist criticize that we cannot clearly distinguish between the two actions Mill propose, as it is inevitable that peoples actions affect others because people are not entirely secluded, therefore in theory any individual act can cause harm to others. As Fitzjames Stephen puts it, I think that the attempt to distinguish between self-regarding acts and acts which regard others, is like an attempt to distinguish between acts which happen in time and acts which happen in space. Every act happens at some time and in some place, and in like manner every act that we do either does or may affect both ourselves and others. I think, the refore, that the distinction (which, by the way, is not at all a common one) is altogether fallacious and unfounded.  [20]   In response to traditionalist criticism, revisionists attempt to clarify self-regarding acts and other-regarding acts. In J.C. Reeses essay, A Re-reading of Mill on Liberty, he distinguishes other-regarding actions to affect other peoples interests in their moral rights, that of liberty and security.  [21]  Therefore, the harm to others implied in On Liberty refers to the harm of an individuals moral interests, resulting in injustice towards the individual.  [22]  As such, revisionist argue that self-regarding actions can be clearly distinguished from other-regarding actions and support Mills harm principle in that actions can be restricted if they are injurious to the moral rights of security and liberty of other people. The significant notion about human nature Mill makes in On Liberty, is how people can best understand and learn about their own opinions and activities from accepting challenging and opposing opinions and arguing against them. One can only faithfully understand their opinion by defending it.  [23]  This belief, based on the social utility of the individual is significantly disputed by traditionalists who argue people may not be able to best understand their opinions and values from dissent. For example, people who have different vocabulary for discussing moral and political issues may simply argue past each other, rather than challenge opposing opinions and therefore a diversity of opinions may not be socially beneficiary as it cannot increase utility, or happiness, which Mill defends as the essence of liberty.  [24]  Mills claim about the need for dissent in order to truly understand ones own opinions is hereby less convincing. It is easy to see how J.S. Mills defence of liberty is highly contentious in views. As explained in this essay, Mills prominent works such as On Liberty, gather traditionalist criticism as well as revisionist support. While traditionalists criticize Mills defence of liberty from a utilitarian ethic, revisionists encourage us to respect Mills work as a distinct process of developing liberalism. Mill refuses to accept fully the utilitarian principles inherited from his father and Bentham, nor reject them for his belief in individual sovereignty  [25]  , but rather attempts to settle the two antagonistic viewpoints to defend liberty.

The Womens Movement Essays -- United States History Women Essays

The Women's Movement Works Cited Missing The women’s movement began in the nineteenth century when groups of women began to speak out against the feeling of separation, inequality, and limits that seemed to be placed on women because of their sex (Debois 18). By combining two aspects of the past, ante-bellum reform politics and the anti-slavery movement, women were able to gain knowledge of leadership on how to deal with the Women’s Right Movement and with this knowledge led the way to transform women’s social standing (Dubois 23). Similarly, the movement that made the largest impact on American societies of the 1960’s and 1970’s was the Civil Right Movement, which in turn affected the women’s movement (Freeman 513). According to informant Betsie Cole, at age forty-six and an instructor at East Tennessee State University, the women’s movement made a large impact on her life growing up and she is still able to see the changes that the women’s movement has made in societ y. Cole states that women did not have to be directly involved in the twentieth century women’s movement to feel and notice the impact it had on society. Cole, for example, notes that even though she wasn’t in an organization to help support the women’s movement until she was in college, it still made an impact on her during her high school years. "The modern movement was just getting into gear when I was in high school and that was my formative years. That thinking about- well, what is a women’s role? What am I supposed to be after high school?" stated Cole. Cole considers this era a period of questioning mainly because college was considered a choice at the time when she was graduating high school. Are you going to work or are you going to start a fami... ...al interest concerning small sections of feminism rather then the whole picture," Cole said. Maybe the fragmenting of the women’s movement has to do with some women being so comfortable in today’s society that they feel no need to press on to gain more social equality. The movement has made a lot of progress in changing the views that society has caste on women by aiding in the accomplishments for equal rights. College is not presented as a choice for women, but rather a choice for both sexes, right along with choosing a career and working. Granted that men do have more benefits with pay and support, but now women are not looked down on for going to college. Striving for equal rights and opportunities is still a major issue for women and probably will be for years to come. Cole summed it up best by saying, "I still believe that one person can change the world!"

The Theme of Heritage in “Everday Use” Essay -- Character Analysis, M

In her late twentieth-century short story â€Å"Everyday Use,† African-American writer Alice Walker contrasts the struggle between the main characters involving the recurring theme. The story takes place in a rural Georgia setting during the 1970s. The plot circulates around Mama, Maggie, and Dee. Throughout, heritage develops and remains a central theme revolving them. Each of these women in the Johnson family tries to stay true to heritage value. But different roles of heritage exist between each woman, so their ways of achieving this mission differs. The story â€Å"Everyday Use† exemplifies the various understandings and use of heritage through Mama, Maggie, and Dee. To highlight her heritage theme, Walker displays how the character Mama considers the name of Dee. Dee changes her name and Mama has a will of whether or not to use it. Throughout, Mama uses Dee and Wangero interchangeably. As David Cowart writes, Mrs. Johnson is confused and cannot commit herself to the new name. She tries to have it both ways, referring to her daughter now by one name, now by the other . . . (Cowart 1 of 7). As the narrator, Mama employs the new or original name for a reason. Carol Andrews observes that Mama administers Wangero when she is denying the view Dee has because unlike Dee she understands what the quilts represent. â€Å"Snatched the quilts out of Miss Wangero’s hands . . .† (â€Å"EU† qtd. in Andrews 3 of 4). Mama explains the connection of the name Dee to female ancestors. â€Å"You know as well as me, you was named after your aunt Dicie . . . I probably could have carried it back beyond the Civil War through the branchesà ¢â‚¬  (â€Å"EU† 89). Helga Hoel writes that Mama is amazed that Dee would give up her name, â€Å"for Dee was the name of her great-gran... ...e’s opposing view. On the whole, Alice Walker employs the characters Mama, Maggie, and Dee to illustrate the various understandings and customs of heritage. Mama, the narrator and mother, expresses her values through abundant genealogy knowledge and daughter interactions. The elder daughter, Maggie, emerges as a result of her Mama resembling prospective, and the ability for tradition to live on through her. Yet, universal influences cause Dee, the other daughter, to develop opposing outlooks. Presence of conflicting views fester between the Johnson women. To dispel opposition, Walker rightfully places certain views on a pedestal during the final scene. Many criticize the effects of society and setting on ideals the story capitalizes. The central idea suggests Walker, an African-American woman just like the main characters, struggled with concepts herself.

Employer Rights Essay -- Business

Employers should have the right to look through personal information they find as public domain, and they can legally use it. An employer has the right to investigate your financial history, why not a public page of your private life. Social media is a gateway between privacy and a public bulletin board. If the personal posts are not monitored, and privacy settings are not set to friends only or private, then the information is fair game. It is always the responsibility of the people to monitor what information they disclose and how. When people are too reliant on the government to protect their privacy, they become reckless and disclose information that the government cannot protect. An employer receives a resume, which is a vague description of the potential employee. With this information it is very difficult to weed through all the candidates. Most employers are searching for an upbeat and experienced work force. Having a resume with a limited understanding of past experience and no personality is a difficult to sift through. Some resumes are bad and some are worse, â€Å"Most employers don't have the time or patience to sift through the irrelevant details.† Mary Lorenz, CNN.com. When people limit the information they provide, they are often just ignored, but when a candidate selection is limited, the employer will seek additional information to gain an upper hand during the interview. Potential employers could access information about a person through a preliminary check. This information is not confidential and is usually available upon request. Potential employers can access Bankruptcy filings, worker compensation claims, social security number, education records, military service records, work history and driving records. â€Å"... ...e candidate before proceeding. Looking through public posts on social networking sites like Facebook or Twitter is legal; however giving false information to obtain more private information is illegal because the information was never intended to be provided to the employer. Employees do use some information for biased decisions, but mostly they seek to uphold the company image to promote business. Keeping a constant check on employees ensures the productivity of the work force, as well as insight of how to keep up morale. Works Cited http://www.thisisleicestershire.co.uk/Sacked-prison-warden-close-criminals/story-12070001-detail/story.html http://articles.cnn.com/2007-08-29/living/cb.resume.irks_1_job-seekers-false-information-irrelevant-details?_s=PM:LIVING http://www.examiner.com/career-advice-in-chicago/what-can-be-gathered-during-a-background-check

Home Depot

In addition they also responded to concerns bout its environmental impact by creating new standards to govern its relationship with its suppliers. The legitimacy of the company and stakeholders also showed because they wanted to make sure that Home Depot's appearance of being environmentally responsible is not a sham. Home Depot showed their urgency by responding immediately to growing need for large corporations to become economically responsible. Home Depot strategies and performance with the environmental and employee stakeholders is a proactive approach as well as doing ore than what is required in the industry.They have donated millions to Red Cross and other relief funds, they also opened workshops for women, children and new homeowners. This earned them a â€Å"A† on the Council on Economic Priorities Corporate Report Card and a Proactive on their business approach to be environmentally and socially responsible. Home Depot Justified the budgeting of so much money for ph ilanthropy as a publicly traded company because they feel that this is something the stakeholder like to see in a company.When Home depot suspended the stock uh-back program in 2007 to avoid losses and to prevent from borrowing they used their own revenues to cover their expenses. The stakeholders and customers were happy that the company could stay a float as well as donate millions to environmental and social issues. Home Depot may also benefit from some type of scholarship fund or tuition reimbursement program for the employees. Or saving as many tree in the Rain Forest as they cut down in other forests by donating. Home Depot stopping expansion of new stores and upgrading the remaining stores seem to e a good strategic plan.By using their on revenues to cover their expenses instead of borrowing prove to be a good measure as well because as the recession subsides they were still the number one in the industry and did not owe any creditors. My suggestion to the CEO is to continue doing as you are and you will continue to be number in the industry. Key Stakeholders And Concerns : Shareholders: economic and profit concerns Employees: EEOC concerns Environmental: Abiding by Environmental Principles Customers: has the stores improved Key Facts:Home Depot manage customers relations by consolidating marketing and merchandising functions; Which helped customers to do home improvement projects more effectively and efficiently. The company had its ups and downs with its ratings due to their proactive approach. They showed good customer service and social responsibility by starting workshops for women, children and new home owners to teach them basic carpentry skills, starting as young as five years old. Home depot Environmental initiates started when they adopted a set of environmental principles .Guided by these principles, Home Depot has initiated a number of programs to minimize the firm's and its customers impact on the environment. Home Depot focuses corporate s ocial responsibility efforts on affordable housing and disaster relief. In 2002 the company founded the Home Depot Foundation, which provides additional resources to assist nonprofits in the United States and Canada. 1997 the company settled a class- action lawsuit brought by female employees who alleged that they were paid less than male employees, awarded fewer pay raises, and promoted less often.Home Depot encourages employees to become involved in the community through volunteer and civic activities. Home Depot has worked to show that it appreciates workforce diversity and seeks to give all its associates an equal chance to be employed and advance in its stores. CEO Frank Blake decided to halt expansion and focus on improving existing stores. Shut down expo stores that catered to the wealthier class. Home Depot reaction to the recession was swift and decisive. Initiated new technology to improve customer service and become more efficient. Home Depot The home depot has been around for many many years. It all started out a partnership and became a corportation that it currently is today. The Home Depot was founded in 1978 by two poor men. Their names were Bernie Marcus and Arthur Blank. They were accompanied by investment banker Ken Langone and merchandising guru Pat Farrah. They not only have stores throughout the United States but the Home Depot is a multinational corporation. They have broken into Canada, District of Columbia, Puerto Rico and Mexico. They are the United States’ largest retailer behind Wal-Mart.They are the largest home improvement retailer though. In 2000, the arrival of the new Chief Executive, Robert Nardelli, had changed the business strategy of the Home Depot to a more militaristic style. Under Nardelli's leadership, Home Depot is becoming more centralized and the good financial reports following this are signs that it a good strategy. Nardelli started making the company look and feel like an army. H e loved to hire soldiers, because they were already trained with the discipline that he felt necessary to run a successful business.The Home Depot's stock is traded on the New York Stock Exchange and is included in the Dow Jones industrial average and Standard & Poor's 500 index. The Home Depot’s rival is Lowes. The Home Depot has benefits well from â€Å"Hurricane Preparation. † Since June, the Home Depot has outperformed Lowes by nearly 10% and most of the broader market by 6%. The Home Depot has about 500 more stores than Lowes and its expected sales growth are supposed to increase by a 4. 6% over Lowes. The sales for the fiscal year 2000 were $45. 7 billion, compared to $38. 4 billion in fiscal 1999.As of January 2001, the company was operating 1,134 retail stores in forty-seven states, six Canadian provinces, Puerto Rico, Chile and Argentina. Revenue increased from $45. 7 billion in 2000 to $81. 5 billion in 2005, while profits rose from $2. 6 billion to $5. 8 bil lion. While this was a slower growth rate than Home Depot had experienced in the past, it was because past growth was due to the company's rapid expansion. The Home Depot Direct Stock Purchase Plan (DSPP) enables you to invest a minimum amount in Home Depot stock and build your stock ownership over time.In addition for the Home Depot to grow they will be increasing their quarterly dividend $0. 29. Also the Home Depot has been paying its’ shareholders a quarterly dividend for over a 100 consecutive quarters, currently yielding at 2. 05%. In the past couple of years the profit margin of the Home Depot has gone up. In 2009-3. 17%, 2010-3. 95%, 2011-4. 90%, 2012-5. 51%, last twelve months-5. 96%. The cash flow from the Home Depot is approximately $6. 6 billion. The key for the Home Depot will be revenue growth. The future looks very bright for the Home Depot to invest stock into as long as it can grow revenue for the next year. However, this year the company reported revenues tha t seem to be in a down-spiraling situation. This month the â€Å"orange giant† is being faced with a serious drop in its earnings per share and many analysts are contributing this drop to the possibility that Home Depot may of hit the wall. With analysts banking on a 25% growth rate, Home Depot barely managed to achieve half of that; reporting only 13% in its fiscal third quarter earnings. There are many reasons for this outcome and there are ways that Home Depot plans on overcoming these â€Å"threats† that are reducing their earnings. The Home Depot is a Home Depot The home depot has been around for many many years. It all started out a partnership and became a corportation that it currently is today. The Home Depot was founded in 1978 by two poor men. Their names were Bernie Marcus and Arthur Blank. They were accompanied by investment banker Ken Langone and merchandising guru Pat Farrah. They not only have stores throughout the United States but the Home Depot is a multinational corporation. They have broken into Canada, District of Columbia, Puerto Rico and Mexico. They are the United States’ largest retailer behind Wal-Mart.They are the largest home improvement retailer though. In 2000, the arrival of the new Chief Executive, Robert Nardelli, had changed the business strategy of the Home Depot to a more militaristic style. Under Nardelli's leadership, Home Depot is becoming more centralized and the good financial reports following this are signs that it a good strategy. Nardelli started making the company look and feel like an army. H e loved to hire soldiers, because they were already trained with the discipline that he felt necessary to run a successful business.The Home Depot's stock is traded on the New York Stock Exchange and is included in the Dow Jones industrial average and Standard & Poor's 500 index. The Home Depot’s rival is Lowes. The Home Depot has benefits well from â€Å"Hurricane Preparation. † Since June, the Home Depot has outperformed Lowes by nearly 10% and most of the broader market by 6%. The Home Depot has about 500 more stores than Lowes and its expected sales growth are supposed to increase by a 4. 6% over Lowes. The sales for the fiscal year 2000 were $45. 7 billion, compared to $38. 4 billion in fiscal 1999.As of January 2001, the company was operating 1,134 retail stores in forty-seven states, six Canadian provinces, Puerto Rico, Chile and Argentina. Revenue increased from $45. 7 billion in 2000 to $81. 5 billion in 2005, while profits rose from $2. 6 billion to $5. 8 bil lion. While this was a slower growth rate than Home Depot had experienced in the past, it was because past growth was due to the company's rapid expansion. The Home Depot Direct Stock Purchase Plan (DSPP) enables you to invest a minimum amount in Home Depot stock and build your stock ownership over time.In addition for the Home Depot to grow they will be increasing their quarterly dividend $0. 29. Also the Home Depot has been paying its’ shareholders a quarterly dividend for over a 100 consecutive quarters, currently yielding at 2. 05%. In the past couple of years the profit margin of the Home Depot has gone up. In 2009-3. 17%, 2010-3. 95%, 2011-4. 90%, 2012-5. 51%, last twelve months-5. 96%. The cash flow from the Home Depot is approximately $6. 6 billion. The key for the Home Depot will be revenue growth. The future looks very bright for the Home Depot to invest stock into as long as it can grow revenue for the next year. However, this year the company reported revenues tha t seem to be in a down-spiraling situation. This month the â€Å"orange giant† is being faced with a serious drop in its earnings per share and many analysts are contributing this drop to the possibility that Home Depot may of hit the wall. With analysts banking on a 25% growth rate, Home Depot barely managed to achieve half of that; reporting only 13% in its fiscal third quarter earnings. There are many reasons for this outcome and there are ways that Home Depot plans on overcoming these â€Å"threats† that are reducing their earnings. The Home Depot is a

Reflection On End Of Life Care Essay

Experience Whilst working on a morning shift I was asked if I would assist with washing and making a patient comfortable. She was an elderly lady with advanced inoperable cancer, subsequently on an end of life pathway receiving palliative care. The World of Health Organisation (WHO) defines palliative care as: â€Å"The active total care of patients whose disease no longer responds to curative treatment. Control of pain, of other symptoms, and of psychological, social and spiritual problems is paramount. The goal of palliative care is achievement of the best quality of life for patients and their families† Towards the end she could not communicate, only making short groans if she was in pain when we moved her. She was given a bed bath, change of sheets and a clean nightie. Throughout the nurses helped protect her dignity by keeping the door and curtains closed and keeping the patient covered as much as possible. The nursing staff continually spoke to her and reassured her, whilst I held her hand. The patient died a few days later with dignity and respect and peacefully with her friends by her side. I was involved in the last rites. Reaction I felt quite self-conscious when standing by the bedside. I did not know how conscious the patient was of the situation around her. It was obviously important to talk to her but initially I found it difficult to know what to say and was conscious of others listening to me and wondered if I was saying or doing the right things. The nurse present was very concerned she may die whilst we were washing her as he recognised Cheyne-Stokes breathing. I had never seen anyone this way before. I felt more upset seeing her deteriorate than I did when she died purely because I felt she was now free of the discomfort. Analysis The care plan for the last days of life had been met. The patient’s psychological, social and spiritual needs had been addressed, and the patient was comfortable and free from pain (Kemp 1999). The care that was carried out protected the patients’ dignity and respected her as a human being. I found it very rewarding to be part of the team that helped this patient, in her last days of life, die with the dignity and respect she deserved. Everything that could be done for the patient was done in a very  professional, but also a very caring manner. The NMC guides us to: â€Å"Make the care of people your first concern, treating them as individuals and respect their dignity†. I feel that we had achieved this for the patient. If I find myself in this situation again I would be confident enough to implement palliative care in a professional caring manner, which hopefully will mature with personal experience and by observing other nurses. I would talk to the patient wh ether or not they were conscious and also aim to provide support for the family.

Granite Apparel- Source of Funding

Presented to: Mr. Kurt Sullivan Subject: Source of funding From: JMSB consultants; Despina Papadopoulos Angela Christopoulos Mathieu Apuzzo AJ Kenth Date: March 2007 Main Issues * Choosing the appropriate source of financing, between Initial public offering, long term debt or preferred shares, to raise funds for the expansion of Granite Apparel. Recommendations * Granite Apparel should use an Initial Public Offering as a source for raising funds. Analysis Quantitative Initial Public Offering The cost of issuing common shares for your company was found by adding the following expenses (APPENDIX ONE):Bridge Financing Rate (Annual)| 10. 25%| Amount of Bridge Financing| 50,000,000| Period| 6 months| Yearly Interest Cost| 2,562,500| Lump Sum Issuance Fee| 4,000,000| Total Issuance Costs| 6,562,500| To issue common shares is very expensive to underwrite and there are also other related costs for a company going public. These costs can be: * More experienced accountants for financial statem ents issuance and high internal compliance * Auditing fees * Dividends Much of the factors are above are very difficult to quantify, but using assumptions we could have an idea of the cost over a 5 year basis to compare with preferred shares.First, let’s find a dividend cost, hoping the company does well and we pay out a 20% dividend rate with a growth of 25% in sales from 2007 – 2012. We get a total dividend amount to be 18. 82 million (APPENDIX ONE). Since dividends are not an obligation but they are a benefit for shareholder satisfaction, we have a range over a 5 year period of costs between 11. 5 million and 30. 4 million. These values take into consideration many assumptions (g= 8%, b = 0. 80 and ROE= 10. 55%) Total 5 year dividend| 18. 82 million| Audit fee (1M per year assumption)| 5 million| Fees/ Bridge Financing| 6. 56 million| Total| 30. 80 million| Range| 11. 5 – 30. 4 million | Another factor to consider for an IPO is the decrease in control for Tay lor and the current shareholders. | Before IPO| After IPO| Total Shares| 20,000,000| 26,000,000| Taylor Ownership| 12,000,000| 12,000,000| Percentage Ownership| 60%| 46. 15%| If Mr. Taylor is comfortable losing total control of his company with 46. 15% ownership (where control is 50%), the IPO can be a very attractive solution. If Mr. Taylor decides to keep full control of his company, he can either purchase himself more shares or the company could issue two types of common shares; Non-voting and voting.Taylor Ownership| 12,000,000| Percentage Ownership| 50%| Total Voting Shares| 24,000,000| Total Non Voting Shares| 2,000,000| Preferred Shares As seen in APPENDIX THREE, the total cost of issuing preferred shares would be $30,200,000 over 5 years. Raised Capital| 50,000,000| Dividend Yield| 9%| Annual Dividend (9% * 50,000,000)| 4,500,000| Repurchase Premium| 10%| Face Value| 55,000,000| Issuance Fees| 2,700,000| 5 year Dividends (4. 5M x 5)| 22,500,000| Repurchase Premium| 5,000,000 | Total Cost| 30,200,000| Long-Term Debt Long-term debt is the second source of financing the company has the option of adopting.Metropolitan life approached Granite Apparel and was prepared to lend them 50 Million dollars at a fixed rate 2% higher than the long-term U. S treasury yield. The term of the loan was 10 years. Exhibit 6 illustrates the U. S treasury yields. Since the loan has a 10 year term, we decided to select the 10 year Risk Free rate, which is 4. 56%. In total the interest rate of the loan would amount to 6. 56%. In order to decide, which alternative is best suitable for the company, we must find the cost associated with borrowing. In addition, we must also add the upfront fee of 1,800,000.The upfront fee is calculated by multiplying 200,000 common shares and the stock price of 9$. We assumed that the value of the firm was equal to 180,000,000 in order to use the 9$ stock price. We also assumed that the loan payments would be done monthly, which gave us a monthly pa yment of 569,267. 46$. Appendix 2 is a loan amortization schedule and indicates the amount of interest and capital is included in each payment. The sum of all interest payments is equal to 18,312,099. If we take the total interest cost and the upfront fee the total cost of the loan would equal to: 20,112,099.However it is also important to note that interest is tax deductible. The loan amortization schedule enabled us to find the PV of the tax shield of 79,712. 24$. In conclusion, the total cost of the debt option is equal to: 20,032,386. 75$ We also wanted to note that paying 10% principal per year for 10 years on the loan is impossible. According to loan amortization schedule, the 10% yearly principal payment would start from year 6. For the first 5 years, most of the payment is attributed to interest, which decreases the principal portion of the payment.Performance and Ratios An important factor in deciding on which way to finance growth is how it affects your financial statement s. Since these tools will be the primary source for investors it is important have them appear strong (APPENDIX FOUR). If the company chooses an IPO, the following ratios would occur in the 2007 financial statements of Granite Apparel. Ratio| Industry| Granite Apparel | Debt/Capital| 15. 1%| 31. 0%| TIE| 41. 2| 57. 75| PE| 22| 12| ROE| 18. 4%| 14. 16%| With an IPO the company’s financial statements would look very strong.Its debt is already higher than the industry average and therefore issuing common shares would decrease the risk of the company. Both the Debt/Capital and TIE ratios express that strength. If the company chooses to issue debt, the following ratios would occur in the 2007 financial statements of Granite Apparel. Ratio| Industry| Granite| Debt/Capital| 15. 1| 61. 52| TIE| 41. 2| 6. 47| ROE| 18. 4| 21. 94| The risk of the company by issuing more debt would be extremely high and way above the industry averages. By demonstrating both Debt/Capital and TIE, we could see a large increase in the company’s risk which is not in the company's favor.They might be reevaluated as a riskier company and therefore would no longer be able to purchase at low interest. The ROE plays in favor, however, because the total Equity is divided among fewer shareholders. It looks good for investors but not for creditors. If the company chooses to issue preferred shares, the financial statements would look very similar to issuing an IPO. This occurs because the preferred shares would be booked in the Equity section of the financial statements due to their â€Å"ownership† qualities. QualitativeGranite Apparel is faced with three financing mediums; initial public offering, long term debt or preferred shares. In the decision process, it is important to weigh the benefits and shortcomings of each financing option. Initial Public Offering (IPO) Benefits * Increase in Shareholder Capital * Increased wealth without dividing authority amongst partners * No div idend obligation on common shares. * Inexpensive method of financing. * Able to maintain control of the company as long as shareholders have less than 20% ownership Drawbacks Granite would need to undergo a thorough assessment of its operations, financial records and legal situation by both Continental Securities and the securities commission. * Three to six month due diligence process. * Minimum requirements in accordance to US GAAP system is very expensive to implement * Decisions based on stock price The public trading of the shares establishes a value for the company and sets a benchmark. This works in favor of the company as it is helpful in case the company is looking for an acquisition or merger. It also provides the share holders of the company with the present value of the shares.Furthermore, once the shares are traded, they carry a market value that is different from the book value depending on demand (volume traded); this can provide Granite with the incentive of offering stock options to employees as an added compensation. Additionally, the investors that are in the company have liquidity on their share of the company, however, if an investor should decide to redeem his portion the company is not entirely affected because the sale is completed on the market. When a company issues common shares, there is no obligation to pay dividends.This can be an immense advantage for Granite as the company is in a growth phase and dividends can be limited in order to compete in an industry with larger players. In turn, this also allows Granite to keep the cost low for the future. In addition, the firm will not go bankrupt if is not able to pay out dividends. More than frequently, management’s decisions may be effected by the market price of the shares and the feeling that they must get market recognition for the company's stock. Often, this can lead to bad decisions and consequently a decline in stock price.As the share price of Granite falls, may lose ma rket confidence, decreased valuation of the company may affect lines of credits, secondary offering pricing, the company's ability to maintain employees, and the personal wealth of insiders and investors. Not to mention if Granite decides to issue most of its shares to the public it may be a target for a hostile takeover, evidently a loss of insider control. Long term Debt Using long term debt will allow granite apparel to immediately acquire the funds, however it will place both financial and operational standard covenants in effect. Operational Prohibited to surpass annual capital budget * Not allowed to acquire without authorization * Cannot change current executive compensation or dividends Financial * Limited to a borrowing to equity ratio of 1. 20 * No possibility to raise short or long term debt without authorization Using long term debt for Granite is very risky if the economy suffers and sales are down. Granite will still have to pay the interest on the principle loan witho ut having the flexibility of acquiring another loan. When the interest payments are not distributed to debt holders, the firm may go bankrupt.As stated, If earnings decrease it might be very risky to carry over 3. 57 million dollars in interest expense as an annual obligation. Moreover, in the event that Granite is presented with the opportunity to merge or outright acquire a competitor, the decision will have to pass through Metropolitan. This can lead to further complications and loss of decision making control for the management of Granite. Preferred Shares Although this method is cost effective, it can also confiscate the ability for management to take important decisions without approval from shareholders. Granite can redeem the shares at a ten percent premium only after five years * Shareholders have no voting right, but receive priority over dividends * Can be given voting rights if Granite does not pay for two consecutive years Similar to long term debt, preferred shares pre sent the drawback for potential loss of control. For instance if there is an economic downturn and Granite is unable to issue payments for two consecutive years to its preferred shareholders, they are granted full voting rights and can potentially control the entire company.Preferred shares can either be placed in the equity or liability section of the balance sheet. In this particular scenario, the preferred shares would be in the equity section because they show evidence of â€Å"ownership†. For instance, if dividends are not paid for two years consecutive, they can exercise their voting rights and consequently allow them to decide on major business developments. Given the three financing methods, Granite would receive the necessary capital in time to fulfill their marketing needs.Given the economic state preferred shares are risky when considering the potential loss of control to the shareholders. Similarly, long term debt caries the interest risk burden without possibilit y of acquiring a new loan. Conversely, initial public offering allows the flexibility to gain capital at any point with the exchange of ownership and still allows the decisions to be made by the board of directors. Although the net income on the expansion is not quantifiable, by the issuance of IPO, Granite remains protected from third party influence and control, interest burden and loss of decision control. Plan of Action Announce the plan to the board of directors and wait for quorum approval or issuing an IPO * If Mr. Taylor and other board members are expressing worries about dilution of ownership, consider issuing two classes of shares; non-voting and voting. * Contact the investment firm to find out potential differences for issuing two classes of shares * Hire and find experienced accountants to prepare the financial statements in accordance to US GAAP for public companies since the company will go public * Select an investment bank with a good reputation and expertise to ad vice and perform underwriting functions. Organize internally for high compliance in accordance to the securities commission Contact and find a reputable auditing firm (KPM, Deloitte, Price Waterhouse or Ernst ; Young) * File with the Securities and Exchange Commission. * Once the request has been processed Granite Apparel should request its IPO on the stock exchange with firm commitment. * Once capital is certain (under firm commitment) and as quickly as possible, search for store locations.These locations should be prime, and in an area where Granite * Apparel can compete strongly with the major players. Time is important, since competitors are catching up to Granite’s innovative products. The company must enter quickly and efficiently into the market. * Prepare for manufacturing increase to supply new stores. * The company should find new innovative products to keep it a step ahead from the competition and become first movers to gain customer loyalty.

Persian Wars: Cause of the 499-404 B.C.E

The Persian wars are often compared to the Trojan wars due to the effects they had on Greek history. Athenians who were cultural and politically superior to the Greek considered the wars against Persia as some of the defining and greatest moments in their history (McKay, Hill, Buckler, Buckley, & Wiesner-Hanks, 2008a). Despite the defining effects that the Persian wars had on the history of the Athenian and the Greek, their beginning was nothing big. In mid sixth century BCE, Croesus who was the king of the Lydians took control of all Greek cities along the Asian Minor coast (McKay, Bennett, Beck, Crowston, & Wiesner-Hanks, 2008a). When the Persians conquered the Lydians around 545 BCE all states that were under the Lydians came under the rule of the Persians (McKay, Bennett, Beck, Crowston, & Wiesner-Hanks, 2008b). The Persian approach to leadership was defined by close control and they appointed officials who ruled states under a system that can only be defined as tyrannical. Citizens under the system implemented by the Persians were required to pay extremely high taxes and serve in the Persian army (McKay, Bennett, & Buckler, 2003a). Many revolution in history have generally been caused by oppressions and system that are degenerate in terms of social development. The Persian approach to government bore all the classical signs of tyranny and close governance. Under such system the mechanism that will worst affect the weak are made as effective as possible and in the Persian case this was not different. Their most effective system was the tax collection system which collected taxes in a manner that had no bearing on the earning made by individuals and the failure to submit returns could even result in hanging (McKay, Bennett, & Buckler, 2003b). The rulers were imposed on the Greeks, Lydians and Athenian and the kind of rule that such leaders used was oppressive. The rulers kept close contact with the events that happened on the ground which is a characteristic of an approach to leadership that is either oppressive or concerned with the welfare of its members; in this case the former was more relevant. The pressure placed by the Persian government led to underground revolution which were propagated by the opportunism of Aristagoras. Aristagoras sought help from the Spartans and Athenians (McKay, Hill, Buckler, Buckley, & Wiesner-Hanks, 2008a). The later helped him in though by 495 BCE all rebellious Greek cities has been restored under the Persian government. This did not spell the end of war due to the attention than the Athenians had gotten from Persia for the role they played in the destruction of Ardis. The revenge mission and the expertise that the Athenians had in Hippias who had been a member of the Persian army led to what is referred to as the battle marathon (McKay, Hill, Buckler, Buckley, & Wiesner-Hanks, 2008b). By the end of the marathon Greece began an ambitious navy building project due to the influence of Themistocles which propagated the war into a war for supremacy. In summary, the war started by the need for freedom and independence catalyzed by a leaders who was out to fulfill his personal agenda. By gaining support from other states the Persians were defeated due to their lack of commitment to the war. The marathon which served to propagate the Persian war was mainly out of the need for revenge by the Persians and its ‘marathon' stature is resultant of the resistance the Persians got from the well prepared Athenians and Persians. Towards the end of the war the objective was more about gain of supremacy. In the end, the Athenians got all the glory though the role played by the Spartans in the Persian wars can never be underestimated.

Data wharehousing case study assignment PowerPoint Presentation

Data wharehousing case study assignment - PowerPoint Presentation Example Facts table present real data stored while dimension tables describes each row in a fact table. Any data mart must present business changing trends and the user requirements in an organization. The database for MEGA SAVE was analyzed using OLAP Statistics and Reporting. The main advantage of data mart is that it can be used to analyze both small and large data of an organization because data marts are response to real business needs. This are some of the key guidelines that the designers of the database should base in coming up with the data mart. Charts and reports are used to describe the data set. Table 1.0 The above table shows group customer against group product from the sales. Table 1.2 From the schema the main aim of the developers of the schema is to evaluate the sales according to different groups of the buyers. The group products and the customer group ID are illustrated in the table above. For instance, customer group ID 1 is for Young Rich Women while 2 for Young Poor Wo men. The total sales for each product is given in the columns. Graph 1.0 The graph above shows the sales of group products sold overall in all counties. Fresh meat, soft drink and dairy were the least sold items while the highest sales was fruit vegetable followed by beer. The schema designed was to outline the group sales that has the highest score. The graph below shows the sales grouped by the product. The group customers are also categorized in the graph this graph is aimed at identifying the favorite precuts customers buy frequently. By different type of buyers. Decision makers can use this information in determining the type of product to be focused a given group of the consumers. Graph 2.0 Graph 3.0 The graph above shows sales of group product over the county. The decision makers may want to know which county has the highest sales and which product is the best sales. West Yorkshire has the largest sales above 1200 sales for fruit vegetables while east Yorkshire has the least sales below 800 sales for fruits vegetables. The decision maker may want to identify the sales in each county based on the scores. For instance, which store is in which county and how is it performing? The table below shows these data. Table 1.3 The company’s main trend or patterns are to the target population on the market and the kind of products it is selling to these regions. After looking at the design principles about data mart, there should be a single access point to the data mart hence the information from all the stores should be accessed at a given point. The schema omitted the most important question about the sales in each region. From a business perspective, the two main questions that emerge are: What is the specific business application of the data being loaded to the data mart from the operating system files. Therefore loading legacy data during the loading of the data mart should be done. The first law in data mart designing is the law of loading complexity in this case having multiple sources where data will be extracted from is a complexity. Some sources may not be loaded or the administrator may present information to the users in the format that they did not expect, hence to users data will not be available. Feedback mechanism should be design early in the designing stage of the data mart. I used bar graphs in representing my information because the values in the database are of frequency

In France, appropriate conduct, trust and understanding of social Essay

In France, appropriate conduct, trust and understanding of social status are vital factors for success - Essay Example International business management comprises learning different cultures of the nations where a company intends to enter. Cross-cultural management helps to gain understanding about business tactics, human personality and leadership/management style that are significant for possessing effective business relationships with people in foreign countries (Bowie, 2008). The paper describes the business environment and culture of France and China for conducting business of a retail fashion organisation in the United Kingdom named River Island. The objective of the paper is to recognise the cross-cultural aspects of China and France with respect to leadership style and business practices which need to be considered by River Island in order to conduct business in foreign nations. Furthermore, the paper analyses the business environment and legal structure of both nations for assessing the suitability of conducting business. Business Environment of France France is regarded as the international cultural capital. It is one of the biggest and most diverse nations in Europe. France is also recognised as a modern nation among the European countries with respect to technology and business. France has always been the core of international business and trade. France is an extremely consolidated nation. Among many larger cities in France, Paris plays a significant part with respect to governmental regulations and business opportunities. France has advanced rail network and structured road transport system that offer smooth access to major capitals and metropolises (Nouel, 2005). Economic Environment France is known as the world’s fifth biggest economy with respect to gross domestic product (GDP). In the year 2007, the GDP of France was almost â‚ ¬1892 billion and inflation rate was about 1.5%. In the year 2002, France had accepted Euro as its domestic currency (Moore Stephens International Limited, 2009). France is also considered as one of the biggest exporters of the world. In the year 2008, France had exported US$767 billion worth of goods (MGI World, 2009). France not only has progressive industrial economy, but also is advanced in automobile industry, aerospace, information technology, electronics, chemicals and fashion industry. France is one of the significant members of G8 leading industrialised nations (MGI World, 2009). Fashion Retail Industry of France France plays a vital role in catalysing enthusiasm about fashion all through the nation. The fashion industry of France has acquired its acceptability from high-end and high creative sector. The brand management capability, affluence and commercial aptitude of France gradually dribbled over the mass fashion retail market segment by motivating the appearance of international brands (Girod, 2012). In the year 2009, the total income of French apparel retail industry was worth US$48,956.4 million which accounted for compound annual growth rate (CAGR) of 0.6% (Datamonitor, 2009). In order to

Russia and Americas National Security Essay Example | Topics and Well Written Essays - 750 words

Russia and Americas National Security - Essay Example In my opinion, what Stephen Cohen has to say is fairly correct. I agree with him on most of the points he has put forward. This attempt of Stephen to show the United States the grave danger it is facing should be given a thought and the United States should alter its foreign policy accordingly. John L. Perry in his article, 'Russia Still a Threat, Says Defense Intelligence Agency', mentions that America might officially announce that Russia is just another friendly nation but inside it's intelligence agency knows that Russia is a nuclear threat. (Perry, 2001) Another reason by the United States must change its policies is because Russia now knows that the cold war has not ended from the other end. It has now started to prepare against the United States to protect itself from possible threats. Michael McFaul in his article, reported Putin's announcement of arrangements to be made for Russias safety. Putin did not mention a name but this safety was obviously from the United States. The article also believes that even though the cold war has apparently ended, the United States should still be worried about its present situation and relations with Russia. In the past, Russia might have supported the United States in fighting terrorism but now it is no longer interested in integration with the west. It is now bothered about its own security. It is now interested in joining hand with states that are anti-west, balancing its power with the United States and threathening United States allies namely Gerogia. Micheal also discusses the reason why this has changed. The first reason in his opinion is Moscow not wanting to interact with NATO, European Union and United States and how Russia has drifted from the west's way of governance. The second reason is potential threat from the United States and the fact that it does not want Russia to grow as a nation. According to Putin, the threats have not finished, they have just changed their appearance. Lastly, Russia wants to see itself equally strong and respectable as the United States. (McFaul, 2007) However, the article by Stephen Cohen is ignoring the fact that a lot of points of the present Russian foreign policy are against the United States and these pose as a threat to the United States. Therefore, if United States acts against Russia, it is only doing so to protect itself from dangers.Edward Lucas in his book, "New Cold War Examines Russia's Threat to U.S", also agrees with Stephen. He says that the world is on the verge of a new cold war. But this war would not be like the one before as Russia is not longer in the position to be a global threat. Also this time it is not an ideological war as Russia is now itself a capitalist state. It is a war because Russia is fighting for its value to win this war; Russia is using cash gas propaganda and bluff. He also says that U.S has not done the right thing by not talking to Russia on strategic nuclear weapons and that this does not make America safer. It just increases the danger of an accidental nuclear war. (Lucas, 2008) The world surely does not want to go back to what it has experienced in the past. Therefore, all that can be done to avoid the threat of a new

Sports Team Mascots Assignment Example | Topics and Well Written Essays - 500 words

Sports Team Mascots - Assignment Example The textbook mentions that the Native Americans in South Dakota only make up seven percent of the entire state population but at the same time they make up 53 percent of the total welfare recipients. That is likely putting a large strain on government budgets which is why they imposed limits to it. When they can’t get good health insurance because they are poor, they are bound to have inadequate health services. Plus, the textbook mentions that many of them are untrained and uneducated in higher degree programs, so it is likely that they don’t have adequately trained health care professionals to deliver it on the reservations. This is based on cultural identity, as Jewish individuals, despite their different practices and beliefs regarding their religion all share a common heritage. This is why they can best be characterized as an ethnic group. Since they do not share physical attributes, such as facial features (found in the Mongoloid group), they should not be categorized in any other fashion. Their common heritage is briefly described in the textbook, but it shows how these groups are all inter-connected in some fashion which has built their culture that exists today. Meaning, they have common foods that different regions prefer as well as different dress, but the core values and beliefs that drove their ethnic heritage is still very much a part of their culture today.

Content Writing Essay Example | Topics and Well Written Essays - 13500 words

Content Writing - Essay Example It must be well written and properly and consistently presented. Good presentation is usually combined with excellence of analysis and intellectual grip on the sources that form a key element in the papers. To make papers a good one, several criteria are necessary: A lucid position of the writer on the thesis paper: the writer must take a position. That is, the papers will not simply investigate a topic, or build a generalized statement about a topic, supporting the both sides; such as: "Many people feel that Shakespeare deserves his place in the canon, but some critics believe he has been over-rated." Instead, the papers should take a definite stance on one side or other providing reasonable arguments. A good analysis: There should be analysis of the thesis statement rather than evaluation. It should not be like the review of a paper or evaluation like â€Å"Reading Rainbow†. Such as, "This beautiful story engages readers because of its sensitive handling of emotional relationships." Rather A first-class thesis work is one that relies upon the work itself to support intriguing insights into its reading. Again, thesis help should be used in order to expose sufficient logics establishing its own opinion. Specificity of the topic: must focus on a specific topic. It should not make a grand, sweeping, or vague statement like "All through history, writers have produced great literature". It is too vague. With the massive growth of the world knowledge if a research work is made without specificity of a topic. It will not be a reasonable one to cover the necessary analysis of the topic due to the vastness of the topic. Sometimes it is felt reluctant to choose too narrow a topic, fearing it wont be possible to find enough to write about. But its usually better to choose a narrow topic, and analyze it closely, however, than to choose too broad a topic and only scratch its surface. There must be arguable

An Analysis of the Citizens United vs Federal Election Commission Essay

An Analysis of the Citizens United vs Federal Election Commission Ruling in the Context of Equal Right - Essay Example By way of brief background, the case takes root in 2008 when a non-profit corporation, Citizens United, released a documentary entitled â€Å"Hillary† that was made to target the former Senator who was at the time vying for the nomination of the Democrats. The Supreme Court ruled that electioneering communications fell under the protective ambit of the First Amendment. It therefore overruled the case of Austin v. Michigan Chamber of Commerce, which banned the use of treasury money by corporations to campaign for or against particular candidates, and the case of McConnell v. Federal Election Commission, which upheld the restrictions on electioneering communications imposed on corporate expenditures. Many had called it an affirmation of the First Amendment as guaranteed by the Constitution, but many more felt that the Court was privileging corporate interests and was hijacking the integrity of the elections. There has also been an unfortunate tendency to label those who support Citizens United as conservatives and those who oppose it as more progressive. In this paper, I argue that the decision was in fact an affirmation of free speech and was in fact a celebration of civil liberties. I also argue that the opposite outcome would in the long run have more deleterious effects on the First Amendment. ... h comes from a corporation.† It also states that â€Å"Because speech is an essential mechanism of democracy—it is the means to hold officials accountable to the people—political speech must prevail against laws that would suppress it by design or inadvertence.† It then proceeded to say that corporations and human beings both have a right to free speech that the government is dutybound to protect. Said Justice Kennedy, â€Å"Distinguishing wealthy individuals from corporations based on the latter’s special advantages of,  e.g.,  limited liability, does not suffice to allow laws prohibiting speech.† Another point that was made by the decision was that deciding against Citizens United would render other institutions vulnerable censorship. The majority opinion reminds us that newspapers are corporations as well, and thus they may well be gagged from political communication if the Citizens case was decided in the opposite way. This does not bo de well for the future of media and journalism. Indeed, their freedom must be zealously guarded as it constitutes a bedrock of our democracy. Opponents of the decision, however, are sceptical that the protection of free speech is indeed the agenda of the decision – noting that historically, corporate interests have often trumped public interest, and wondering if this is yet another example of the unfortunate pattern. â€Å"If the ban is struck down†, says Cohen (2009) corporations may soon be writing large checks to the same elected officials whom they are asking to give them bailouts or to remove health-and-safety regulations from their factories or to insert customized loopholes into the tax code.† Fears have been raised that the decision will see an emergence of corporate lobbying in even grander scale than present: