Fraud, Waste and Abuse Research Project Essay -- Government Business A

Fraud, Waste and Abuse Research Project Combating fraud in the private sector is a difficult task. Trying to combat fraud in the public sector is daunting. In 1999 15.7% of the American workforce were employed by a government entity (federal, state, and local).[1] Mirroring society, government will have its share of perpetrators. The difference from the private sector is in the scope of the fraud committed, the loss of the public trust, the blaring headlines from news media, and difficulty in making necessary changes to combat the problems. A good definition of Fraud, Waste and Abuse (FWA) can be found in U.S. Air Force Regulations and can be applied to any government (or private) organization, it states: Fraud—â€Å"Any intentional deception designed to unlawfully deprive the Air Force of something of value or to secure from the Air Force for an individual a benefit, privilege, allowance, or consideration to which he or she is not entitled. Waste—‘The extravagant, careless, or needless expenditure of Air Force funds or the consumption of Air Force property that results from deficient practices, systems, controls, or decisions. The term also includes improper practices not involving prosecutable fraud. Abuse—‘Intentional, wrongful, or improper use of Air Force resources.†[2] Fighting abuse is not an easy prospect. Elected officials, executives, managers, staff, and the public must be vigilant and thorough. In this project we will review some specific cases of FWA. We will also explore why enacting laws and regulations isn’t enough to stop people from committing fraud. Educating people about what FWA is and why they should not commit these crimes should be an integral part of any FWA program. The Department... ...ublic Management class, CSU Dominguez Hills, April 24, 2001. [10] Project on Government Oversight. http://www.pogo.org/ [11] â€Å"Special Investigations Unit Report Regarding The Composite Center, Inc.† Texas State Auditor’s Office, Special Investigations Unit. Report Number 01-004, October 2000. [12] â€Å"Program Fraud†. The Last Word. November 2000, Volume 3, Number 4. [13] 9/2000 Major Criminal Tax Conviction in Trust Scam Case http://www.taxhound.com/ [14] â€Å"Union county woman convicted for Health Insurance Fraud.† Office of the Attorney General news release, March 22, 2000. [15] The False Claims Legal Act Center. http://www.taf.org/ [16] The Bauman & Rasor Group, Inc. http://www.quitam.com/ [17] Robert K. Elliot, CPA and John J. Willingham PhD, CPA, Management Fraud: Detection and Deterrence. New York: Petrocelli Books, Inc., 1980, pp. vii. Fraud, Waste and Abuse Research Project Essay -- Government Business A Fraud, Waste and Abuse Research Project Combating fraud in the private sector is a difficult task. Trying to combat fraud in the public sector is daunting. In 1999 15.7% of the American workforce were employed by a government entity (federal, state, and local).[1] Mirroring society, government will have its share of perpetrators. The difference from the private sector is in the scope of the fraud committed, the loss of the public trust, the blaring headlines from news media, and difficulty in making necessary changes to combat the problems. A good definition of Fraud, Waste and Abuse (FWA) can be found in U.S. Air Force Regulations and can be applied to any government (or private) organization, it states: Fraud—â€Å"Any intentional deception designed to unlawfully deprive the Air Force of something of value or to secure from the Air Force for an individual a benefit, privilege, allowance, or consideration to which he or she is not entitled. Waste—‘The extravagant, careless, or needless expenditure of Air Force funds or the consumption of Air Force property that results from deficient practices, systems, controls, or decisions. The term also includes improper practices not involving prosecutable fraud. Abuse—‘Intentional, wrongful, or improper use of Air Force resources.†[2] Fighting abuse is not an easy prospect. Elected officials, executives, managers, staff, and the public must be vigilant and thorough. In this project we will review some specific cases of FWA. We will also explore why enacting laws and regulations isn’t enough to stop people from committing fraud. Educating people about what FWA is and why they should not commit these crimes should be an integral part of any FWA program. The Department... ...ublic Management class, CSU Dominguez Hills, April 24, 2001. [10] Project on Government Oversight. http://www.pogo.org/ [11] â€Å"Special Investigations Unit Report Regarding The Composite Center, Inc.† Texas State Auditor’s Office, Special Investigations Unit. Report Number 01-004, October 2000. [12] â€Å"Program Fraud†. The Last Word. November 2000, Volume 3, Number 4. [13] 9/2000 Major Criminal Tax Conviction in Trust Scam Case http://www.taxhound.com/ [14] â€Å"Union county woman convicted for Health Insurance Fraud.† Office of the Attorney General news release, March 22, 2000. [15] The False Claims Legal Act Center. http://www.taf.org/ [16] The Bauman & Rasor Group, Inc. http://www.quitam.com/ [17] Robert K. Elliot, CPA and John J. Willingham PhD, CPA, Management Fraud: Detection and Deterrence. New York: Petrocelli Books, Inc., 1980, pp. vii.

Funding for Emergency Operations

Funding for Emergency Operations Jenalyn L. Brock EMC/330 March 19, 2013 Robert E. Wynne Funding for Emergency Operations Government funding for emergency medical services (EMS) operations and training comes from many different resources. Government also oversees contract options for funding Medicaid, Medicare, insurance, and private providers. The Taylor Ambulance Company in the University of Phoenix scenario has its own contract with the City of Kelsey. This contract should meet some meet some general contract principles. Emergency managers need to understand the effect that legislation has on funding and operations.Government Options for Funding EMS operations and training receive funding from the public and fee-for-service reimbursement (Brennan, 2006, p. 93). How an EMS organization is configured determines how the EMS services are funded. Traditionally, private EMS providers rely on fee-for-service funding, while public service providers rely on public funding. According to Bre nnan (2006), both providers are billing for services and private EMS companies are more and more dependent on public funding. In 1966, the National Highway Safety Act created a grant program that provided funding for equipment and personnel.In order to receive money for grants, EMS organizations have to write grant proposals to the government. In the grant proposals, managers have to explain exactly how the funds will be used, who will benefit from the funds, and prove that they will not abuse the funds (FEMA, 2012). Local organizations also see revenue from funding alternatives such as taxes, user fees, fines, forfeitures, citations, enterprise funds, utility rates, sales of organizational assets, benefit assessments, and borrowing revenue (FEMA, 2012). These funding alternatives are acquired through government processes.In 1973, Congress passed the Emergency Medical Systems Act that provided further guidance and funding for EMS systems (Brennan, 2006, p. 94). Private EMS organizat ions like American Medical Response and Rural/Metro Corporation are mostly supported by user fees, unless they are patients covered by Medicare or Medicaid. Each of these government funding choices has its own implications and comes with restraints, as in restricting the way the money is used. Contract Options for Funding EMS organizations also have their contract options for funding.According to the Centers for Medicare and Medicaid Services (2013), they developed a fee schedule for ambulance services, in order to contain costs. This schedule is written into a contract. Many patients that are transported by ambulance are Medicare beneficiaries. The government will only reimburse the companies for services rendered during transport, unless contraindicated by the patient’s medical condition. There are codes associated with treatment that either replace or supplement ICD-9 codes. The fee schedule also corresponds with BLS and ALS levels of care, rating treatment from routine to complex (Brennan, 2012).Private insurance companies like Blue Cross Blue Shield include ambulance services for their patients when other transportation would otherwise harm the patient. Cities and hospitals create contract agreements with private ambulance companies for services. Taylor Ambulance Company Service Contracts Generally in contract writing, there are six basic contract elements (The Law Handbook, 2010). The first is that both parties must have the capacity to enter a contract. There must be an offer and then acceptance. There needs to be intention to create legal relations. Considerations are made regarding as far as the value of what is being exchanged.There is also consideration for what will happen if the other party fails to follow through with their portion of the contract. The considerations must not be illegal in nature, or the contract is not valid. The Taylor Ambulance Company has a General Services Agreement with the City of Kelsey. The two parties are capable of entering the contract. The contract clearly states that both parties agree that Taylor Ambulance Services will provide emergency transport for the city, through 911-dispatch. The contract also clearly states that Taylor Ambulance Company will provide appropriately trained personnel and its own equipment.The contract also delineates how many ambulances will be running, staffed, and stocked during the contract. It also identifies Taylor Ambulance Company as the primary provider of emergency transport services for the City of Kelsey. The ambulances must be in good working order and staff must be trained according to all applicable laws. The contract states exactly how much Taylor Ambulance Company will be paid for each patient that it transports. The total of $829. 40 will be the price. For the rest of the costs associated with the transport, like medical supplies, blankets, and other equipment, must be provided by Taylor Ambulance Company.At the end of each month, Taylor Ambulance Company must total the ambulance transports. The City of Kelsey will send them an accounting report and Taylor Ambulance Company must approve the statement. If both parties still disagree, they will seek further counsel. These elements of the contract cover the consideration elements of a contract. The contract has an exact start and stop time, and is signed by the Mayor of the City of Kelsey and the Owner of Taylor Ambulance Company. Effect of Legislation on Funding and Operations Federal and local legislation can have significant effects on funding and operations.Depending on the type of organization, it could be dependent on Federal funding. Mercer (2013) reported that the South Dakota state Senate rejected an attempt to change financial agreements between insurance companies and ambulance services. A Senator wanted to allow ambulance services to be paid directly by insurance providers, as opposed to sending checks to patients. There are times when the ambulance companies were n ot receiving payments. The interruption in the payment cycle can have a direct effect on the company’s funding and operations. On a Federal level, financial stability can have a great overall impact on ambulance companies.Fortunately, in January 2013, President Obama signed the National Defense Authorization Act. It reauthorized the Fire and SAFER grant programs and called to reform the Public Safety Officers Benefits Program. The act also extends Medicare bonus payments for ambulance services. Ambulance companies will receive an extra two percent for urban transports, three percent for rural transports, and 22. 6% for super-rural transports (Fire Chief, 2013). Conclusion Government funding for EMS operations and training comes from several different resources. Ambulance companies rely on both public and private funding.Government also oversees contract options for Centers for Medicare and Medicaid Service providers like Medicaid and Medicare. Insurance companies and private providers also adhere to contracts. The Taylor Ambulance Company in the University of Phoenix scenario has its own contract with the City of Kelsey. This contract meets the general contract principles and clearly outlines the terms of the deal between Taylor Ambulance Company and the City of Kelsey. Emergency managers who understand legislation and how it effects funding will be able to anticipate changes and effectively manage their organizations. References Brennan, J.A. (2006). Principles of EMS systems. (3rd ed. ). Sudbury, MA: Jones and Bartlett Centers for Medicare and Medicaid Services. (2013). Financial alignment initiatives. Retrieved from http://www. cms. gov/Medicare-Medicaid-Coordination/Medicare-and-Medicaid- Coordination/Medicare-Medicaid-CoordinationOffice/ FinancialModelstoSupportStatesEffortsinCareCoordination. html FEMA. (2012). Funding alternatives for emergency medical and fire services. Retrieved from http://www. usfa. fema. gov/downloads/pdf/publications/fa_331 . pdf Fire Chief. (2013). Obama signs bills to re-fund USFA, FIRE grants, extend Medicare ambulance payments.Retrieved from http://firechief. com/legislation-amp regulations/obama-signs-bills-re-fund-usfa-fire-grants-extend-medicare-ambulance-pa Mercer. (2013). Rapid City Journal. Senate blocks changes to ambulance service payments. Retrieved from http://rapidcityjournal. com/news/senate-blocks-changes-to-ambulance-service-payments/article_880d2ee4-ef1f-54dd-a98a-0c6e81ef95e7. html National Highway Transportation and Safety Administration. (1996). Emergency medical services agenda for the future. Retrieved from http://www. nremt. org/nremt/ downloads/EMS%20Agenda%20for%20the%20Future. pdf Funding for Emergency Operations Funding for Emergency Operations Jenalyn L. Brock EMC/330 March 19, 2013 Robert E. Wynne Funding for Emergency Operations Government funding for emergency medical services (EMS) operations and training comes from many different resources. Government also oversees contract options for funding Medicaid, Medicare, insurance, and private providers. The Taylor Ambulance Company in the University of Phoenix scenario has its own contract with the City of Kelsey. This contract should meet some meet some general contract principles. Emergency managers need to understand the effect that legislation has on funding and operations.Government Options for Funding EMS operations and training receive funding from the public and fee-for-service reimbursement (Brennan, 2006, p. 93). How an EMS organization is configured determines how the EMS services are funded. Traditionally, private EMS providers rely on fee-for-service funding, while public service providers rely on public funding. According to Bre nnan (2006), both providers are billing for services and private EMS companies are more and more dependent on public funding. In 1966, the National Highway Safety Act created a grant program that provided funding for equipment and personnel.In order to receive money for grants, EMS organizations have to write grant proposals to the government. In the grant proposals, managers have to explain exactly how the funds will be used, who will benefit from the funds, and prove that they will not abuse the funds (FEMA, 2012). Local organizations also see revenue from funding alternatives such as taxes, user fees, fines, forfeitures, citations, enterprise funds, utility rates, sales of organizational assets, benefit assessments, and borrowing revenue (FEMA, 2012). These funding alternatives are acquired through government processes.In 1973, Congress passed the Emergency Medical Systems Act that provided further guidance and funding for EMS systems (Brennan, 2006, p. 94). Private EMS organizat ions like American Medical Response and Rural/Metro Corporation are mostly supported by user fees, unless they are patients covered by Medicare or Medicaid. Each of these government funding choices has its own implications and comes with restraints, as in restricting the way the money is used. Contract Options for Funding EMS organizations also have their contract options for funding.According to the Centers for Medicare and Medicaid Services (2013), they developed a fee schedule for ambulance services, in order to contain costs. This schedule is written into a contract. Many patients that are transported by ambulance are Medicare beneficiaries. The government will only reimburse the companies for services rendered during transport, unless contraindicated by the patient’s medical condition. There are codes associated with treatment that either replace or supplement ICD-9 codes. The fee schedule also corresponds with BLS and ALS levels of care, rating treatment from routine to complex (Brennan, 2012).Private insurance companies like Blue Cross Blue Shield include ambulance services for their patients when other transportation would otherwise harm the patient. Cities and hospitals create contract agreements with private ambulance companies for services. Taylor Ambulance Company Service Contracts Generally in contract writing, there are six basic contract elements (The Law Handbook, 2010). The first is that both parties must have the capacity to enter a contract. There must be an offer and then acceptance. There needs to be intention to create legal relations. Considerations are made regarding as far as the value of what is being exchanged.There is also consideration for what will happen if the other party fails to follow through with their portion of the contract. The considerations must not be illegal in nature, or the contract is not valid. The Taylor Ambulance Company has a General Services Agreement with the City of Kelsey. The two parties are capable of entering the contract. The contract clearly states that both parties agree that Taylor Ambulance Services will provide emergency transport for the city, through 911-dispatch. The contract also clearly states that Taylor Ambulance Company will provide appropriately trained personnel and its own equipment.The contract also delineates how many ambulances will be running, staffed, and stocked during the contract. It also identifies Taylor Ambulance Company as the primary provider of emergency transport services for the City of Kelsey. The ambulances must be in good working order and staff must be trained according to all applicable laws. The contract states exactly how much Taylor Ambulance Company will be paid for each patient that it transports. The total of $829. 40 will be the price. For the rest of the costs associated with the transport, like medical supplies, blankets, and other equipment, must be provided by Taylor Ambulance Company.At the end of each month, Taylor Ambulance Company must total the ambulance transports. The City of Kelsey will send them an accounting report and Taylor Ambulance Company must approve the statement. If both parties still disagree, they will seek further counsel. These elements of the contract cover the consideration elements of a contract. The contract has an exact start and stop time, and is signed by the Mayor of the City of Kelsey and the Owner of Taylor Ambulance Company. Effect of Legislation on Funding and Operations Federal and local legislation can have significant effects on funding and operations.Depending on the type of organization, it could be dependent on Federal funding. Mercer (2013) reported that the South Dakota state Senate rejected an attempt to change financial agreements between insurance companies and ambulance services. A Senator wanted to allow ambulance services to be paid directly by insurance providers, as opposed to sending checks to patients. There are times when the ambulance companies were n ot receiving payments. The interruption in the payment cycle can have a direct effect on the company’s funding and operations. On a Federal level, financial stability can have a great overall impact on ambulance companies.Fortunately, in January 2013, President Obama signed the National Defense Authorization Act. It reauthorized the Fire and SAFER grant programs and called to reform the Public Safety Officers Benefits Program. The act also extends Medicare bonus payments for ambulance services. Ambulance companies will receive an extra two percent for urban transports, three percent for rural transports, and 22. 6% for super-rural transports (Fire Chief, 2013). Conclusion Government funding for EMS operations and training comes from several different resources. Ambulance companies rely on both public and private funding.Government also oversees contract options for Centers for Medicare and Medicaid Service providers like Medicaid and Medicare. Insurance companies and private providers also adhere to contracts. The Taylor Ambulance Company in the University of Phoenix scenario has its own contract with the City of Kelsey. This contract meets the general contract principles and clearly outlines the terms of the deal between Taylor Ambulance Company and the City of Kelsey. Emergency managers who understand legislation and how it effects funding will be able to anticipate changes and effectively manage their organizations. References Brennan, J.A. (2006). Principles of EMS systems. (3rd ed. ). Sudbury, MA: Jones and Bartlett Centers for Medicare and Medicaid Services. (2013). Financial alignment initiatives. Retrieved from http://www. cms. gov/Medicare-Medicaid-Coordination/Medicare-and-Medicaid- Coordination/Medicare-Medicaid-CoordinationOffice/ FinancialModelstoSupportStatesEffortsinCareCoordination. html FEMA. (2012). Funding alternatives for emergency medical and fire services. Retrieved from http://www. usfa. fema. gov/downloads/pdf/publications/fa_331 . pdf Fire Chief. (2013). Obama signs bills to re-fund USFA, FIRE grants, extend Medicare ambulance payments.Retrieved from http://firechief. com/legislation-amp regulations/obama-signs-bills-re-fund-usfa-fire-grants-extend-medicare-ambulance-pa Mercer. (2013). Rapid City Journal. Senate blocks changes to ambulance service payments. Retrieved from http://rapidcityjournal. com/news/senate-blocks-changes-to-ambulance-service-payments/article_880d2ee4-ef1f-54dd-a98a-0c6e81ef95e7. html National Highway Transportation and Safety Administration. (1996). Emergency medical services agenda for the future. Retrieved from http://www. nremt. org/nremt/ downloads/EMS%20Agenda%20for%20the%20Future. pdf

Hamlet and Particular Attention Essay

1. Think about Hamlet’s relationship with Ophelia. Does he love her? Does he stop loving her? Did he ever love her? What evidence can you find in the play to support your opinion? 2. Consider Rosencrantz and Guildenstern’s role in the play. Why might Shakespeare have created characters like this? Are they there for comic relief, or do they serve a more serious purpose? Why does the news of their deaths come only after the deaths of the royal family in Act V, as if this news were not anticlimactic? Is it acceptable for Hamlet to treat them as he does? Why or why not? 3. Analyze the use of descriptions and images in Hamlet. How does Shakespeare use descriptive language to enhance the visual possibilities of a stage production? How does he use imagery to create a mood of tension, suspense, fear, and despair? 4. Analyze the use of comedy in Hamlet, paying particular attention to the gravediggers, Osric, and Polonius. Does comedy serve merely to relieve the tension of the tragedy, or do the comic scenes serve a more serious thematic purpose as well? 5. Suicide is an important theme in Hamlet. Discuss how the play treats the idea of suicide morally, religiously, and aesthetically, with particular attention to Hamlet’s two important statements about suicide: the â€Å"O, that this too too solid flesh would melt† soliloquy (I.ii.129–158) and the â€Å"To be, or not to be† soliloquy (III.i.56–88). Why does Hamlet believe that, although capable of suicide, most human beings choose to live, despite the cruelty, pain, and injustice of the world?

Frost and Farley’s “The Road/Lover Not Taken” Essay

One of the most renowned American poets of his century, and of our generation still, Robert Frost – evident in his perhaps most widely recognized poem, â€Å"The Road Not Taken† (1915) – is able to effectively relate the inherent and quintessential condundrum existent in humanity which plagues the greater part of every human being’s existence. Conversely, the poet Blanche Farley, in a similar poem entitled â€Å"The Lover Not Taken† (1984) is able to afford readers more than a brief glimpse, and perhaps, reflection, of the inner workings of the human psyche, and its complexities; however much verging on a lampoon or parody of Frost’s work it may appear to be. Both writers are able to convey an aspect of humanity through their poetry. Apart from the glaring similarity which exists in the title of Frost and Farley’s poem, â€Å"The Road†¦ † and â€Å"The Lover†¦ † share another familiar element. Both are fraught with the inherent human agony and reality of choice. The need to choose between two roads to tread by, or lovers to take for one’s own; and the possibility of being at an advantage or disadvantage for choosing or dismissing a lover or proverbial road over the other is explicitly voiced in both poems. Both Frost and Farley are able to communicate the exquisite agony which is necessarily attached to the act of choosing, and perhaps even mourning the fact that one doesn’t have the capacity to venture and experience both undertaking. Frost’s â€Å"The Road Not Taken† begins with the famous lines affirming the previously mentioned sentiment when he pronounces, â€Å"Two roads diverged in a yellow wood, / And sorry I could not travel both†¦ † (1-2). In case readers were unable to exact this particular ideology from the title yet, the aforementioned quoted lines are able to firmly establish and affirm it. The extent of Robert Frost’s poem proceeds to relate how he chose one road over the other, one that appeared less than pleasant, but that which he proceeded to tread along in nonetheless. And despite already treading along in it, Frost briefly thought of returning and walking the other road instead, but he resolves to continue on the road he’s chosen, pronouncing, â€Å"Yet knowing how way leads to way, / I doubted if I should ever come back. † (14-15). The poem aptly culminates under a tiresome, but hopeful and optimistic note in which the poet looks back on the journey he’s taken, and relates: â€Å"I shall be telling this with a sigh / Somewhere ages and ages hence: / Two roads diverged in a wood, and I– / I took the ones less traveled by, / And that has made all the difference. † (16-20). The proverbial road and journey which the poet took, and which every man and woman, at one point or another, is inevitably bound to undertake is highlighted in the poem. Frost stresses the weight or impact that every individual’s choice contributes in the shaping of his or her life. The concluding line in the poem speaks to readers on a visceral level because it encompasses an inherent and significant aspect of every individual’s humanity. In â€Å"The Lover Not Taken,† Blanche Farley addresses this similar aspect of humanity – the perennial agony associated with choice – albeit rooted in parody, and perhaps even comedy. Farley relates the age-old torment of being torn between lovers, playfully relating, at times subtly, and sometimes crudely, in a fashion almost identical to Frost’s previous poem, â€Å"Committed to one, she wanted both / And, mulling it over, long she stood†¦ This new guy, smooth as a yellow wood / Really turned her on. † (1-2, 5-6) Farley proceeds to relate what she finds attractive in both men, almost in a manner which appears achingly juvenile, but the poet redeems herself with traces of wit and humor which â€Å"The Lover Not Taken† is not without. The narrator troubles herself with a view of the consequences and ramifications that could possibly ensue if she was to pick one lover over the other; but like Frost, the narrator is able to arrive at a firm decision. Farley concludes the protagonist’s particular condundrum in comedic triumphance by expressing, â€Å"With that in mind, she took the fast way home, / The road by the pond, and phone the blond. † (21-22) Blanche Farley’s â€Å"The Lover Not Taken† may be different compared to Robert Frost’s classic â€Å"The Road Not Taken† in terms of the gravity of choices being discussed, but it nonetheless presents readers a reality which applies in the extent of human existence. It affirms the idea that the perennial agony which exists alongside mankind’s inherent need to choose is very much present, be it in something as arcane and immensely significant as the journey every individual is supposed to undertake which will alter their entire being, to something as seemingly banal, trite and even juvenile as ambivalent love. Ultimately,â€Å"The Road Not Taken† and â€Å"The Lover Not Taken, are both able to evoke the agony which lies in choices, however disparate the weight of the concerns addressed in each poem may be, and in essence, both are able to reflect humanity. Works Cited â€Å"The Road Not Taken. † Anthology Of Poetry. 27 February 2008. â€Å"The Lover Not Taken. † Anthology Of Poetry. 27 February 2008.

Multinational Corporation (Mnc) or Multinational Enterprise (Mne)

A  multinational corporation  (MNC) or  multinational enterprise  (MNE)[1]  is a  corporation  enterprise that manages  production  or deliversservices  in more than one country. It can also be referred to as an  international corporation. The  International Labour Organization  (ILO) has defined[citation needed]  an MNC as a corporation that has its management headquarters in one country, known as the  home country, and operates in several other countries, known as  host countries. Some multinational corporations are very big, with budgets that exceed some nations'  gross domestic products  (GDPs). Multinational corporations can have a powerful influence in local economies, and even the  world economy, and play an important role in  international relations  and  globalization. Apple Inc. formerly  Apple Computer, Inc. is an American  multinational corporation  that designs and sells  consumer electronics,  computer software, and  personal computers. The company's best-known hardware products are the  Macintosh  line of computers, the  iPod, the  iPhone  and the  iPad. Its software includes the  Mac OS X  operating system; the  iTunes  media browser; the  iLife  suite of multimedia and creativity software; the iWork  suite of productivity software;  Aperture, a professional photography package;  Final Cut Studio, a suite of professional audio and film-industry software products;  Logic Studio, a suite of music production tools; the  Safari  web browser; and  iOS, a mobile operating system. As of July 2011, Apple has 357  retail stores  in ten countries, and an  online store. It has been the  largest publicly traded company in the world by market capitalization,[7][8]  swapping spots with  ExxonMobil, and the largest technology company in the world by revenue and profit. [9]  As of September 24, 2011, the company had 60,400 permanent full-time employees and 2,900 temporary full-time employees worldwide; its worldwide annual sales totalled $65. 23 billion, growing to $108. 249 billion in 2011. Fortune  magazine named Apple the most admired company in the United States in 2008, and in the world from 2008 to 2011. 10][11][12][13]  However, the company has received  widespread criticism  for its contractors' labor, and for its environmental and business practices. [14][15] Established on April 1, 1976 in  Cupertino, California, and incorporated January 3, 1977,[16]  the company was named Apple Computer, Inc. for its first 30 years. The word â€Å"Computer† was removed from its name on January 9, 2007,[17]  as its traditional focus on personal computers shifted towards  consumer electronics. [18] 1976–1980: The early years Apple was established on April 1, 1976 by  Steve Jobs,  Steve Wozniak, and  Ronald Wayne,[1]  to sell the  Apple I  personal computer kit. They were hand-built by Wozniak[19][20]  and first shown to the public at the  Homebrew Computer Club. [21]  The Apple I was sold as a  motherboard  (with  CPU,RAM, and basic textual-video chips)—less than what is today considered a complete personal computer. [22]  The Apple I went on sale in July 1976 and was market-priced at $666. 66 Apple was incorporated January 3, 1977[16]  without Wayne, who sold his share of the company back to Jobs and Wozniak for $800. Multi-millionaire  Mike Markkula  provided essential business expertise and funding of $250,000 during the incorporation of Apple. [ By the end of the 1970s, Apple had a staff of computer designers and a production line. The company introduced the ill-fated  Apple III  in May 1980 in an attempt to compete with  IBM  and  Microsoft  in the business and corporate computing market. [35] Jobs and several Apple employees including  Jef Raskin  visited  Xerox PARC  in December 1979 to see the  Xerox Alto. Xerox granted Apple engineers three days of access to the PARC facilities in return for the option to buy 100,000 shares (800,000 split-adjusted shares) of Apple at the pre-IPO price of $10 a share. [36]  Jobs was immediately convinced that all future computers would use a graphical user interface (GUI), and development of a GUI began for the  Apple Lisa. [37] When Apple went public, it generated more capital than any IPO since  Ford Motor Company  in 1956 and instantly created more millionaires (about 300) than any company in history. In 1984, Apple next launched the Macintosh. Its debut was announced by the now famous $1. 5 milliontelevision commercial â€Å"1984†. It was directed by  Ridley Scott, aired during the third quarter of  Super Bowl XVIIIon January 22, 1984,[39]  and is now considered a watershed event for Apple's success[40]  and a â€Å"masterpiece†. [41][42] In 1985 a power struggle developed between Jobs and CEO  John Sculley, who had been hired two years earlier. [45]  The Apple board of directors instructed Sculley to â€Å"contain† Jobs and limit his ability to launch expensive forays into untested products. Jobs resigned from Apple and founded  NeXT Inc. the same year. [46] 1986–1993: Rise and fall Having learned several painful lessons after introducing the bulky  Macintosh Portable  in 1989, Apple introduced the  PowerBook  in 1991. The Macintosh Portable was designed to be just as powerful as a desktop Macintosh, but weighed 7. 5 kilograms (17  lb) with a 12-hour battery life. The same year, Apple introduced  System 7, a major upgrade to the operating system, which added color to the interface and introduced new networking capabilities. It remained the architectural basis for  Mac OS  until 2001. During this time Apple experimented with a number of other failed consumer targeted products including  digital cameras,  portable CD audio players,  speakers,  video consoles, and  TV appliances. Enormous resources were also invested in the problem-plagued  Newton divisionbased on John Sculley's unrealistic market forecasts. [citation needed]  Ultimately, all of this proved too-little-too-late for Apple as their market share and stock prices continued to slide. [citation needed] 1994–1997: Attempts at reinvention In 1996, Michael Spindler was replaced by  Gil Amelio  as CEO. Gil Amelio made many changes at Apple, including extensive layoffs. [54]  After multiple failed attempts to improve Mac OS, first with the  Taligent  project, then later with  Copland  and  Gershwin, Amelio chose to purchase  NeXT  and its  NeXTSTEP  operating system, bringing Steve Jobs back to Apple as an advisor. [55]  On July 9, 1997, Gil Amelio was ousted by the board of directors after overseeing a three-year record-low stock price and crippling financial losses. Jobs became the interim CEO and began restructuring the company's product line. 1998–2005: Return to profitability On August 15, 1998, Apple introduced a new all-in-one computer reminiscent of the  Macintosh 128K: the  iMac. The iMac design team was led by  Jonathan Ive, who would later design the  iPod  and the  iPhone. [59][60]  The iMac featured modern technology and a unique design, and sold almost 800,000 units in its first five months. [61] On May 19, 2001, Apple opened the first official  Apple Retail Stores  in Virginia and California. 69]Later on July 9 they bought Spruce Technologies, a  DVD authoring  company. On October 23 of the same year, Apple announced the  iPod  portable  digital audio player, and started selling it on November 10. The product was phenomenally successful  Ã¢â‚¬â€ over 100 million units were sold within six years. [70][71 2007–2011: iPhone, iPod Touch and iPad Delivering his keynote speech at the  Macworl d Expo  on January 9, 2007, Jobs announced that Apple Computer, Inc. would from that point on be known as Apple Inc. because computers were no longer the main focus of the company, which had shifted its emphasis to mobile electronic devices. The event also saw the announcement of the  iPhone  and the  Apple TV. [83]  The following day, Apple shares hit $97. 80, an all-time high at that point. In May, Apple's share price passed the $100 mark. [84] In October 2010, Apple shares hit an all-time high, eclipsing $300. [98]  Additionally, on October 20, Apple updated their  MacBook Air  laptop,iLife  suite of applications, and unveiled  Mac OS X Lion, the latest installment in  their Mac OS X operating system. 99]  On January 6, 2011, the company opened their  Mac App Store, a digital software distribution platform, similar to the existing iOS App Store. [100]  Apple was featured in the documentary  Something Ventured  which premiered in 2011. 2011–p resent: Post–Steve Jobs era On January 17, 2011, Jobs announced in an internal Apple memo that he would take another medical leave of absence, for an indefinite period, to allow him to focus on his health. Chief operating officer  Tim Cook  took up Jobs' day-to-day operations at Apple, although Jobs would still remain â€Å"involved in major strategic decisions for the company. [101]  Apple became the most valuable consumer-facing brand in the world. [102] On October 4, 2011, Apple announced the  iPhone 4S, which includes an improved camera with 1080p video recording, a dual core A5 chip capable of 7 times faster graphics than the A4, an â€Å"intelligent software assistant† named  Siri, and cloud-sourced data with  iCloud. [110][111]One day later, on October 5, 2011, Apple announced that Jobs had died, marking the end of an era for Apple Inc. [ —————————————— ——- Culture Corporate Apple was one of several highly successful companies founded in the 1970s that bucked the traditional notions of what a  corporate cultureshould look like in organizational hierarchy (flat versus tall, casual versus formal attire, etc. ). Other highly successful firms with similar cultural aspects from the same period include  Southwest Airlines  and  Microsoft. Originally, the company stood in opposition to staid competitors like  IBM  by default, thanks to the influence of its founders; Steve Jobs often walked around the office barefoot even after Apple was a  Fortune 500  company. By the time of the  Ã¢â‚¬Å"1984† TV ad, this trait had become a key way the company attempted to differentiate itself from its competitors. [142] Users Apple's brand's loyalty is considered unusual for any product. At one time,  Apple evangelists  were actively engaged by the company, but this was after the phenomenon was already firmly established. Apple evangelist  Guy Kawasaki  has called the brand fanaticism â€Å"something that was stumbled upon†. [154]  Apple has, however, supported the continuing existence of a network of  Mac User Groups  in most major and many minor centers of population where Mac computers are available. Mac users would meet at the European  Apple Expo  and the San Francisco  Macworld Conference & Expo  trade shows where Apple traditionally introduced new products each year to the industry and public until Apple pulled out of both events. While the conferences continue, Apple does not have official representation there. Mac developers, in turn, continue to gather at the annual AppleWorldwide Developers Conference. ————————————————- Corporate affairs During the Mac's early history Apple generally refused to adopt prevailing industry standards for hardware, instead creating their own. [161]This trend was largely reversed in the late 1990s beginning with Apple's adoption of the  PCI  bus in the  7500/8500/9500  Power Macs. Apple has since adopted  USB,  AGP,  HyperTransport,  Wi-Fi, and other industry standards in its computers and was in some cases a leader in the adoption of standards such as USB. [162]  FireWire  is an Apple-originated standard that has seen widespread industry adoption after it was standardized as  IEEE 1394. [163] Headquarters Apple Inc. s world corporate headquarters are located in the middle of  Silicon Valley, at 1-6  Infinite Loop,  Cupertino, California. This Apple campus has six buildings that total 850,000 square feet (79,000 m2) and was built in 1993 by Sobrato Development Cos. [167] ———————————â₠¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€- Finance In its fiscal year ending in September 2011, Apple Inc. hit new heights financially with $108 billion in revenues increased significantly from $65 billion in 2010 and nearly $82 billion available in cash reserve, but the market share decreased to 15 percent from 16. 6 percent. [219]

Roles of Men and Women

Shamia Thomas Dec 9, 2010 Human Sexuality Rebecca Temple Gender Roles and Stereotypes In all societies the obvious biological difference between men and women is used as a justification for forcing them into different social roles which limit and shape their attitudes and behavior. That is to say, no society is content with the natural difference of sex, but each insists on adding to it a cultural difference of gender. The simple physical facts therefore always become associated with complex psychological qualities.It is not enough for a man to be male; he also has to appear masculine. A woman, in addition to being female, must also be feminine. For instance, men and women who feel that they do not fit the masculine and feminine stereotypes, or who resent them as too restrictive, may also develop ambiguous feelings about their biological sex. A person's gender role is composed of several elements and can be expressed through clothing, behavior, choice of work, personal relationships and other factors.These elements are not concrete and have evolved through time. In my life, I always grew up respecting others regardless of their tradition, religion, relationship status or gender. Strange as it may seem, the family roles have not changed much in today's society. Growing up,I never knew the gender roles of men and women as much. Many topics such as sexuality,martial status of gender roles and stereotypes were always a major issue in highschool. Now in this time, homeosexuality is a major issue among our young generation and older peers.Homeosexuality is is defined by the term or lebsian because sex is specific. The terms heterosexual and homosexual are rarely used in everyday speech. Many often use slang words such as gay, lebsian or straight. Generally, the terms ‘gay' and ‘lesbian' are seen as being less laden with negative implications than ‘homosexual'. The term ‘gay' is used to describe both homosexual men and lesbian women but has bec ome particularly associated with homosexual men. gression – MEN more physically aggressive, WOMEN show more guilt, empathize with victim, women can be as aggressive if feel justified or victim is anonymous, also use indirect aggression†¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Talking – WOMEN use tags more often, discuss personal feelings†¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Nonverbal -WOMEN look more at partner when listening than talking, MEN about equal, MEN more likely to touch, WOMEN be touched, WOMEN more attune to verbal and nonverbal expressions & feelings†¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   MEN – casual sex (availability), WOMEN – sex with romantic relationship (long term)†¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Jealousy – MEN sexual, WOMEN emotional infidelity†¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Self-esteem – MEN value more unique characteristics and abilities, prefer competitive sit, WOMEN interdependence and connections with others (cooperation)†¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Viewing Abilities – WOMEN evaluate self more harshly, also less likely to judge self above average than others as compared to MENGender Differences – Cognition†¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   WOMEN excel in language, MEN in math, science, spatial†¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   IQ tests show both MEN and WOMEN about equal in overall learning ability†¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Gender differences   – many of differences are small and declining†¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   May reflect sociocultural influences (environment) – math and spatial stereotypically masculine – see no difference with math in elementary school, but do at high school level, also give WOMEN practice can get as good. Often WOMEN academically successful labeled as â€Å"hard workers†, MEN as â€Å"talented† This does not mean that, in an ideal future, all human differences will disappear.Indeed, once the old stereotypes have been discarded, the differences between individuals within ea ch sex are likely to increase. Furthermore, under conditions of social equality, these individuals may also happily continue to play different gender roles. There should be no need to point out that there is nothing wrong with gender differences as such. They can greatly enrich our lives, as long as we understand that, in human beings, â€Å"different† does not have to mean superior or inferior. In other words, those who demand equal rights for men and women are not asking for drab uniformity, but for a social climate in which variety can flourish without being exploited. | | Roles of Men and Women Shamia Thomas Dec 9, 2010 Human Sexuality Rebecca Temple Gender Roles and Stereotypes In all societies the obvious biological difference between men and women is used as a justification for forcing them into different social roles which limit and shape their attitudes and behavior. That is to say, no society is content with the natural difference of sex, but each insists on adding to it a cultural difference of gender. The simple physical facts therefore always become associated with complex psychological qualities.It is not enough for a man to be male; he also has to appear masculine. A woman, in addition to being female, must also be feminine. For instance, men and women who feel that they do not fit the masculine and feminine stereotypes, or who resent them as too restrictive, may also develop ambiguous feelings about their biological sex. A person's gender role is composed of several elements and can be expressed through clothing, behavior, choice of work, personal relationships and other factors.These elements are not concrete and have evolved through time. In my life, I always grew up respecting others regardless of their tradition, religion, relationship status or gender. Strange as it may seem, the family roles have not changed much in today's society. Growing up,I never knew the gender roles of men and women as much. Many topics such as sexuality,martial status of gender roles and stereotypes were always a major issue in highschool. Now in this time, homeosexuality is a major issue among our young generation and older peers.Homeosexuality is is defined by the term or lebsian because sex is specific. The terms heterosexual and homosexual are rarely used in everyday speech. Many often use slang words such as gay, lebsian or straight. Generally, the terms ‘gay' and ‘lesbian' are seen as being less laden with negative implications than ‘homosexual'. The term ‘gay' is used to describe both homosexual men and lesbian women but has bec ome particularly associated with homosexual men. gression – MEN more physically aggressive, WOMEN show more guilt, empathize with victim, women can be as aggressive if feel justified or victim is anonymous, also use indirect aggression†¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Talking – WOMEN use tags more often, discuss personal feelings†¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Nonverbal -WOMEN look more at partner when listening than talking, MEN about equal, MEN more likely to touch, WOMEN be touched, WOMEN more attune to verbal and nonverbal expressions & feelings†¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   MEN – casual sex (availability), WOMEN – sex with romantic relationship (long term)†¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Jealousy – MEN sexual, WOMEN emotional infidelity†¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Self-esteem – MEN value more unique characteristics and abilities, prefer competitive sit, WOMEN interdependence and connections with others (cooperation)†¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Viewing Abilities – WOMEN evaluate self more harshly, also less likely to judge self above average than others as compared to MENGender Differences – Cognition†¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   WOMEN excel in language, MEN in math, science, spatial†¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   IQ tests show both MEN and WOMEN about equal in overall learning ability†¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Gender differences   – many of differences are small and declining†¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   May reflect sociocultural influences (environment) – math and spatial stereotypically masculine – see no difference with math in elementary school, but do at high school level, also give WOMEN practice can get as good. Often WOMEN academically successful labeled as â€Å"hard workers†, MEN as â€Å"talented† This does not mean that, in an ideal future, all human differences will disappear.Indeed, once the old stereotypes have been discarded, the differences between individuals within ea ch sex are likely to increase. Furthermore, under conditions of social equality, these individuals may also happily continue to play different gender roles. There should be no need to point out that there is nothing wrong with gender differences as such. They can greatly enrich our lives, as long as we understand that, in human beings, â€Å"different† does not have to mean superior or inferior. In other words, those who demand equal rights for men and women are not asking for drab uniformity, but for a social climate in which variety can flourish without being exploited. | |

Finance for Public Services Managers Essay Example | Topics and Well Written Essays - 1000 words

Finance for Public Services Managers - Essay Example There are various sources which provide governents the necessary access to the required funds to effectively and efficiently manage the affairs of the firms. The chief sources among them are Taxes, incomes and some private initiatives which are undertaken by the governments to fund the public service. The chief source among them are taxes which states levy on various entitites of the states including individuals, corporations etc. However, what must be understood is the fact that all three indicated methods of sources to finance the public services carry their own advantages and disadvantages and it is very critical sometimes that a fine balance need to be striken between all the sources otherwise any mismatch between the income and the expenses of the government can prove fatal for the economy of the country as it can have very detrimental impacts not only on the society but on the economy as well. This essay will look into some of the above refereed methods of funding for the public services and would critically evaluate the effectiveness with regard to providing effective source to fund the public service facilities undertaken by the governments. Taxes are probably the oldest and most commonly used source of funding for public services. Taxes are also considered as the most effective tool of funding the public service. It is because of the fact that the scope of tax collection is extremely large and it covers almost all the members of the society including individuals, corporations, societies, banks etc. Taxes are effective in the sense that they are not only bigger in their scope but also provide the largest chunk of the income sources to the government. The volume of tax collected is the largest chunk of the government income therefore they are the most effective means for the government to fund the public services. (Hunter, 2008) The taxes are collected in many forms. The most