Financial Modeling analysis Essay Example | Topics and Well Written Essays - 1000 words

Financial Modeling analysis - Essay Example Another assumption is progressive growth in sales for the existing stores. As reflected in the financial forecast account, Lowe’s will make increasing sales for the first years, drop the pick-up and maintain a continuous growth of sales till the fifth year. Since the company will bring new products to metropolitan dweller, it will make more sales within the two year. In the third year, 2003, Lowe’s will try to adjust for the long-term investment decision hence leading to drop in sale. However, after adjusting its resources effectively, it will pick up and its sale will be expected to progressively grow. Lowe’s is planning to reach more professional customer using its online website. This means it will be collecting cash instantly thus as reflected by the high receivable turnover rates. In addition to that, it is assumed that Lowe’s will need huge financing if they have a goal of reaching metropolitan markets. In assuming a high receivable turnover rate, the company will minimize debtor ratio and will therefore have more cash at hand for the investment purpose. In addition to that, the model assumes a more that 100% inventory and P&E turn over. Though such a turnover rate may seem unachievable, it is important to set it so that Lowe’s can achieve its goal of competing with Home Depot. The model finally assumes a constant rate in â€Å"other current liabilities / sale† entity. For the company to be able to plan working capital, they need to have a rate that does not change. Financial forecast model developed by Value Line Publishing shows a higher 5 year average gross margin of approximately 30.52% as compared to Lowe’s model whose 5 year average gross margin is 29.3%. this simply means that VLP’s model is focused in seeing Home Depot to make more earning for every dollar it spend is sales while Lowe’s modes is focused to seeing

Best Leader Essay Example for Free

Best Leader Essay INTRODUCTION That I had chosen is Tun Dr. Mahathir bin Mohamad which is our Malaysian fourth Prime Minister of Malaysia. He is one of a good Malaysian politic leader. He held the post for 22 years from 1981 to 2003, making him Malaysias longest serving Prime Minister. His political career spanned almost 40 years. Born and raised in Alor Setar, Kedah, Mahathir excelled at school and became a medical doctor. He became active in the United Malays National Organisation (UMNO), Malaysias largest political party, before entering parliament in 1964. He served one term before losing his seat, before falling out with the then Prime Minister, Tunku Abdul Rahman and being expelled from UMNO. When Abdul Rahman resigned, Mahathir re-entered UMNO and parliament, and was promoted to the Cabinet. By 1976, he had risen to Deputy Prime Minister, and in 1981 was sworn in as Prime Minister after the resignation of his predecessor, Hussein Onn. ACHIEVEMENTS Tun Dr Mahathir Mohammad had achieved lot of achievement during being a Prime Minister of Malaysia. He brings many good programs, mission and vision to Malaysia such as â€Å"Wawasan 2020†, first Malaysia cars†Proton â€Å", good education system and many more. There were lots of changes happen in Malaysia during his Management. Although he was rise from an ordinary family, he becomes a successful person in his life. This is indeed the great achievement of Tun Dr Mahathir in his twenty-two years as the Prime Minister of Malaysia. In my opinion an award is given to Tun Dr Mahathir in recognition for his achievement in changing, the mental altitude of the Malaysians. We can say that Tun Dr Mahathir is able to change to a certain extent the negative mental attitude of the Malaysians to a positive mental attitude. Tun Dr Mahathir has come with the slogan that change the negative mental outlook of the Malaysians to become positive mental outlook and this has becomes the basi s towards making Malaysia an advance country by the year 2020. Tun Dr Mahathir has set the vision that Malaysia is to become an advance country by the year 2020. An advance country to Tun Dr Mahathir is not only advancing materially but also spiritually. He wants Malaysia to becomes advance in all fields and to become advance in their thinking and achievements. In order to achieve vision 2020 all Malaysians especially the Prime Ministers must cling to the vision, slogan set by Tun Dr Mahathir. Unfortunately the Prime Ministers Tun Abdullah Ahmad Badawi comes with the vision of Islam Hadari, and the Prime Minister Dato’ Seri Najib Tun Razak comes with the slogan of Satu Malaysia. In my opinion, we should stick to the vision, slogan set by Tun Dr Mahathir. All of us should work hard to achieve the vision that is to make Malaysia an advance country in the year 2020. During the times when Tun Dr Mahathir becomes the Prime Minister of Malaysia, there were so many infrastructure developments in Malaysia. We have the north and south highways built during his time, the twin towers, once the highest building in the world, the airport and many others built during his time as the Prime Minister of Malaysia. Malaysians are sent abroad to study and acquire knowledge and it is during his time that Malaysia start sending students to Japan and Korea. Tun Dr Mahathir is in the opinion that we do not sent student only to acquire knowledge but also to acquire good working attitudes. Since the Japanese and Koreans have better working attitudes than the Americans and Europeans, the decision made by Tun Dr Mahathir to send our students to these countries to learn good working attitudes are commendable. Tun Dr Mahathir knows very well that having only knowledge without good working attitudes will not make Malaysia an advance country. In order to become an advance country Tun Dr Mahathir want the Malaysians to acquire knowledge as well as to acquire good working attitude. CHANGES IN MALAYSIA CONCLUSION As a conclusion, Tun Dr Mahathir Mohammad is a great man and a very good leader which I saw in my life. A simple normal man changes the country to become a one of the top country in the world. He is a good and intelligent leader, bring along our Malaysia community to a become a successful community by his good management.

The Importance of Service Learning :: Service Learning Teaching Education

When a woman approached Benjamin Franklin following the concluding session of the Constitutional Convention in Philadelphia in the fall of 1787 and asked what sort of government the delegates had come up with, Franklin famously replied: "A republic, madam, if you can keep it." The relevance of that notable statement transcended centuries and applied itself not only to national politics. The People’s participation in maintaining an agreeable government depends on a collective activism regarding both state and local civic affairs. Arizonans must become more active in the multiple facets of public service. In a state that has experienced tremendous population growth over the past couple decades, these migrants have found themselves disconnected from their new communities. In addition, there is a demand to increase the rate of volunteering, as more communities struggle with the current recession and state budget cuts. There is also a need to boost voter participation; citizens of a diverse state such as Arizona should take advantage of available political forums to contribute their varied opinions and solutions – or else legislation passed won’t reflect the true wishes of the people. One way to ensure a civically engaged population is to nurture and promote amongst youth and teenagers the value of participating in one’s community, with the hope that involvement will continue into adulthood. Most school districts in Arizona do not require students to volunteer as a graduation requirement. Those that do, necessitate a number of hours to be completed and logged individually; for example, Deer Valley Unified School District in Maricopa County requires eight hours of volunteering during a student’s senior year. Of course any opportunity for one to help society should be applauded – however, this particular process negates cooperative long-term attachment to a beneficial project and does not incorporate knowledge learned in class, or apply meaning in a real-life context. The implementation of Service-learning programs into public school curriculum would uphold useful skills associated with community involvement and citizenship, as well as address problems in real settings rather than do repetitious tasks in seclusion. Service-learning is defined as a â€Å"course-based, credit-bearing educational experience in which students (a) participate in an organized service activity that meets identified community needs and (b) reflect on the service activity in such a way as to gain further understanding of course content, a broader appreciation of the discipline, and an enhanced sense of civic responsibility† (Bringle & Hatcher, 1995).

The Outsider’s

How would you like it if people considered you to be poor or rich? The outsiders is a novel of conflicts and is about two teen gangs that live on different sides and the country. Greaser's against socks in other words the poor against the rich. The book by S. E. Hilton and is about how the rich kids call the poor kid's socks and get beat up. Pony boy is a 14-year-old teen boy that is a sock and gets beat up quite a lot. Pony boy is really sensitive, intelligent and observant. â€Å"Pony boy reminds me of a house cat hat always know what's going on†.Body Paragraph 1 Throughout the novel pony boy is really observant because many different reasons that I will explain. He might not have that much common sense but he always knows what's around him and what's going on whatever the situation is. In the book his brothers say â€Å"he might lack a bit of common sense but he always knows what's happening†. This is really true it's like he keeps an extra eye somewhere and is one o f a kind. Also he is observant because in the book he says this mfou take up for your uddies, no matter what they do.When you're a gang, you stick up for the members. If you don't stick up for them, stick together, make like brothers, it isn't a gang anymore. It's a pack. A snarling, distrustful, bickering pack like the Socks in their social clubs or the street gangs in New York or the wolves in the timber. â€Å"(34) he is helping has brothers and the greasers and is observing and telling them before hand what they are. Body Paragraph 2 In the other hand pony boy is a really sensitive kid in this novel.When something oesn't go right has emotions well let loose and you will easily find out what kind mood he is really in. In the book it says â€Å"don't cry pony don't cry we'll be okay (75)†. Pony boy is in bed with soda and soda says remind about last night and pony starts tearing up and tells him to shut up. Another reason why I think he's sensitive is because in the book i t says â€Å"l wanted to cry, but Greasers don't cry in front of strangers. Some of us never cry at all. Like Dally and two-bit and Tim Shepard–they forgot how at an early age. 102) Pony was in the hospital and has throat was hurting and he was thinking of has brothers and was about to cry but kept it together because strangers where there. Body Paragraph 3 Finally pony is a really intelligent person you might think he's not but he sure is. In school he gets really good grades and is the best student from all the characters he excuses Darry tor getting bad grades and not doing g â€Å"He is always having a nose in a book. (13)† That's what Darry and has brothers say about pony boy in the novel would always read and loves doing it.Also he is a good writer to he gets put in the A class. Also his brothers say that he is really good in school and stuff but his street smarts aren't so good and don't really have any. Conclusion In conclusion pony boy is Just like house cat that always knows what's happening and might do something bad here and there. Overall pony boy is a good house cat that knows what to do most of the time. Finally remember it doesn't matter what people consider you poor or rich you are what you are and let people think what they think.

Campbell Soup Case Essay

Synopsis The Campbell Soup Company has dominated the soup â€Å"industry† since the company developed a cost-effective method of producing condensed soup products in 1899. Throughout most of the twentieth century, Campbell was known as one of the most conservative companies in the United States. In 1980, Campbell startled the business world by selling debt securities for the first time and by embarking on a program to lengthen and diversify its historically â€Å"short† product line. Despite a sizable increase in revenues, the diversification program failed to improve Campbell’s profitability, which prompted the company’s executives to refocus their attention on their core business, namely, manufacturing and marketing soup products. Unfortunately, by the end of the twentieth century, the public’s interest in soup was waning. Faced with a shrinking market for its primary product, Campbell’s management team allegedly began using a series of questionable business practices and accounting gimmicks to prop up the company’s reported profits. A class-action lawsuit filed in early 2000 by disgruntled Campbell stockholders charged top company executives with misrepresenting Campbell’s operating results in the late 1990s. The principal allegation was that the executives had used a variety of methods to inflate the company’s revenues, gross margins, and profits during that time frame. Eventually, PricewaterhouseCoopers (PwC), Campbell’s independent audit firm, was named as a co-defendant in the case. The plaintiffs in the class-action lawsuit claimed that PwC had recklessly audited Campbell, which effectively allowed Campbell’s executives to continue their illicit schemes. This case examines the allegations filed against PwC by Campbell’s stockholders with the primary purpose of illustrating the audit objectives and procedures that can and should be applied to a client’s revenue and revenue-related accounts. The case also provides students with important insights on how the Private  Securities Litigation Reform Act of 1995 has affected auditors’ civil liability in lawsuits filed under the Securities and Exchange Act of 1934. Campbell Soup Company–Key Facts 1.During much of its history, Campbell Soup was known as one of the most conservative large companies in the U.S. economy. 2. Campbell’s conservative corporate culture abruptly changed in the 1980s when the company sold debt securities for the first time and embarked on an ambitious program to diversify and expand its product line. 3.In the late 1990s, after the diversification program had produced disappointing financial results and when market data indicated that the public’s interest in soup was waning, Campbell executives allegedly began using several illicit methods to meet Wall Street’s earnings targets for the company. 4.A class-action lawsuit filed in 2000 charged that Campbell had offered customers large, period-ending discounts to artificially inflate sales, accounted improperly for those discounts, recorded bogus sales, and failed to record appropriate reserves for anticipated sales returns. 5.PwC, Campbell’s audit firm, was named as a defendant in the class-action lawsuit and was charged with recklessly auditing Campbell’s financial statements. 6.Because the class-action lawsuit was filed under the Securities Exchange Act of 1934, the federal judge presiding over the case had to decide whether the allegations involving PwC satisfied the new â€Å"pleading standard† established by the Private Securities Litigation Reform Act of 1995. 7.The PSLRA’s pleading standard requires plaintiffs to plead or allege facts  suggesting that there is a â€Å"strong inference of scienter† on the part of a given defendant. 8.To satisfy the PSLRA pleading standard in the Third Circuit of the U.S. District Court in which the Campbell lawsuit was filed, a plaintiff, at a minimum, must allege that the given defendant acted with â€Å"recklessness.† 9.After reviewing PwC’s audit workpapers, the federal judge ruled that the plaintiffs had failed to satisfy the PSLRA pleading standard, which resulted in PwC being dismissed as a defendant in the case. 10.In February 2003, Campbell settled the class-action lawsuit by agreeing to pay the plaintiffs $35 million, although company executives denied any wrongdoing. Instructional Objectives 1.To demonstrate that even the largest and highest profile audit clients can pose significant audit risks. 2.To identify discretionary business practices and accounting â€Å"gimmicks† that can be used to distort a company’s reported operating results. 3.To identify audit procedures that should be applied to a client’s sales and sales-related accounts. 4.To examine the implications that the Private Securities Litigation Reform Act of 1995 has for the civil liability of independent auditors in lawsuits filed under the Securities Exchange Act of 1934. 5.To examine the concepts of recklessness and negligence in the context of auditors’ civil liability. Suggestions for Use The â€Å"high-risk† accounts that are the focus of this case are sales and sales-related accounts. This case focuses students’ attention on schemes that companies can use to enhance their reported operating results. These schemes involve both â€Å"discretionary† business practices and accounting gimmicks. Auditing textbooks generally ignore the fact that audit clients often manage or manipulate their reported profits by using discretionary business practices—such as delaying advertising or maintenance expenditures. This case requires students to address this possibility and consider the resulting audit implications. After discussing this case, I hope my students recognize that companies that use discretionary business practices to â€Å"rig† their profits are likely inclined to use accounting gimmicks for the same purpose. As an out-of-class assignment, you might ask students to find in the business press recent examples of companies that have attempted to manage their earnings without violating any accounting or financial reporting rules. Have students present these examples and then discuss them when addressing case question No. 1. I think you will find that students have very different opinions on whether it is ethical for public companies to â€Å"massage† their income statement data while complying with the technical requirements of GAAP. You might consider packaging this case with the Health Management, Inc., case (Case 1.4). The Health Management case provides a general discussion of the PSLRA. The Campbell Soup case contributes to students’ understanding of the PSLRA by examining in more depth the â€Å"pleading standard† established by that federal statute and the impact that standard has on lawsuits filed against auditors under the Securities Exchange Act of 1934. Suggested Solutions to Case Questions 1.Here are a few examples of discretionary business practices that corporate executives can use to influence their company’s revenues and/or expenses. ââ€" ºDeferring advertising, maintenance, or other discretionary expenditures until the following period. ââ€" ºSlowing down (or accelerating) work on long-term construction projects or contracts for which the percentage-of-completion accounting method is used to recognize revenue. ââ€" ºUsing economic incentives to stimulate sales near the end of an accounting period (a technique used by Campbell). Are the practices just listed â€Å"ethical†? Typically, students suggest that since these practices do not violate any laws, GAAP, or other â€Å"black and white† rules, the practices cannot be considered â€Å"unethical†Ã¢â‚¬â€a roundabout way of arguing that they are ethical. That general point-of-view seems consistent with the following comment that Judge Irenas made regarding Campbell’s period-ending â€Å"trade loading:† â€Å"There is nothing inherently improper in pressing for sales to be made earlier than in the normal course . . . there may be any number of legitimate reasons for attempting to achieve sales earlier.† For what it is worth, I believe that corporate executives who defer needed maintenance expenses or who postpone advertising programs that would likely produce sizable sales in future periods are not acting in the best interests of their stockholders. In other words, I do not believe such practices are proper or â€Å"ethical.† Likewise, corporate executives who take advantage of the inherent flexibility of the percentage-of-completion accounting method, ostensibly to serve their own economic interests, are not individuals who I would want serving as stewards of my investments. In my view, it is a little more difficult to characterize the â€Å"trade loading† practices of Campbell as unethical. Why? Because, allegedly, the company’s competitors were using the same practice. If Campbell chose not to offer large, period-ending discounts to their customers, the company would likely have lost sales to its competitors. [Note: Campbell’s CEO who resigned in 2000 announced in mid-1999 that his company was discontinuing trade loading.] 2. I would suggest that companies that use various â€Å"legitimate† business practices to â€Å"manage† their earnings are more prone to use illicit methods (accounting gimmicks, etc.) for the same purpose. As a result, auditors could reasonably consider such business practices as a â€Å"red flag† that mandates more extensive and/or rigorous audit tests. [Note: Professional auditing standards suggest that corporate executives who place excessive emphasis on achieving earnings forecasts may be prone to misrepresenting  their company’s financial statement data.] 3.SAS No. 106, â€Å"Audit Evidence,† identifies three categories of management assertions implicit in an entity’s financial statements that independent auditors should attempt to corroborate by collecting sufficient appropriate audit evidence. The third of these categories is â€Å"presentation and disclosure.† Included in the latter category is the following item: â€Å"Classification and understandability. Financial information is appropriately presented and described and disclosures are clearly expressed.† [AU 326.15] Likewise, one of the five transaction-related assertions is entitled â€Å"Classification.† This latter assertion suggests that, â€Å"Transactions and events have been recorded in the proper accounts.† Here are examples of â€Å"spin† techniques that can be used to enhance income statement data without changing net income: ââ€" ºClassifying cost of goods sold components as SG&A expenses to inflate gross profit on sales. ââ€" ºReporting items that qualify as operating expenses/losses as nonoperating expenses/losses to inflate operating income. (One of the most common variations of this â€Å"trick† in recent years has been including legitimate operating expenses in â€Å"restructuring† losses.) ââ€" ºTreating â€Å"other losses† as extraordinary losses to inflate income from continuing operations. 4.Shipping to the yard: Year-end sales cutoff tests are intended to identify misclassification of sales occurring near the end of a client’s fiscal year. Auditors will typically choose a small sample of sales that the client recorded in the final few days of the fiscal year and a comparable sample of sales that occurred in the first few days of the new fiscal year. Then, the relevant shipping and other accounting documents for those sales will be inspected to determine that they were recorded in the proper period. This standard test might have revealed the fact that Campbell was booking some unusually large sales near the end of accounting periods. Even though the shipping documents for these sales might have suggested that they were valid period-ending sales, a curious auditor might have  investigated the sales further. For example, that auditor might have attempted to determine whether the resulting receivables were collected on a timely basis. During the course of such an investigation, the auditor would likely have discovered that the sales were reversed in the following period or dealt with in some other nonstandard way. Accounts receivable confirmation procedures might also have resulted in the discovery of these â€Å"sales.† Customers to whom such sales were charged would likely have identified them as differences or discrepancies on returned confirmations. Subsequent investigation of these items by the auditors may have revealed their true nature. As pointed out by the plaintiffs in this case, during physical inventory counting procedures auditors typically take notice of any inventory that has been segregated and not counted—for example, inventory that is sitting in parked trucks. If there is an unusually large amount of such segregated inventory—which was apparently true in this case, the auditors should have inquired of the client and obtained a reasonable explanation. The old, reliable â€Å"scanning year-end transactions to identify large and/or unusual transactions† might also have led to the discovery of Campbell’s sales â€Å"shipped to the yard.† Guaranteed sales: During the first few weeks of a client’s new fiscal year, auditors should review the client’s sales returns and allowances account to determine whether there are any unusual trends apparent in that account. Auditors should be particularly cognizant of unusually high sales returns and allowances, which may signal that a client overstated reported sales for the prior accounting period. Accounts receivable confirmation procedures may also result in auditors discovering an unusually high rate of â€Å"charge-backs† by the client’s customers. In some cases, clients will have written contracts that document the key features of sales contracts. Reviewing such contracts may result in the discovery of â€Å"guaranteed sales† or similar transactions. Finally, simply discussing a client’s sales policies and procedures with client personnel may result in those personnel intentionally or inadvertently â€Å"tipping off† auditors regarding questionable accounting practices for sales, such as shipping to the yard or guaranteed sales. 5. Here are definitions of â€Å"negligence† and â€Å"recklessness† that I have referred to in suggested solutions for questions in other cases. These definitions were taken from the following source: D.M. Guy, C.W. Alderman, and A.J. Winters, Auditing, Fifth Edition (San Diego: Dryden, 1999), 85-86. Negligence: â€Å"The failure of the CPA to perform or report on an engagement with the due professional care and competence of a prudent auditor.† Recklessness: â€Å"A serious occurrence of negligence tantamount to a flagrant or reckless departure from the standard of due care.† After reviewing the definition of â€Å"negligence,† ask your students to define or describe a â€Å"prudent auditor.† Then, ask them whether they believe that definition/description applies to the PwC auditors assigned to the 1998 Campbell audit. Here are two hypothetical examples drawn from this case involving what I would characterize as â€Å"reckless auditors.† ââ€" ºA client employee tells PwC auditors that many year-end sales are â€Å"guaranteed† and that no reserve has been established for the large amount of returns that will likely be produced by those sales. PwC decides not to investigate this allegation because of manpower constraints on the engagement. ââ€" ºWhile reviewing receivables confirmations returned by Campbell customers, PwC auditors discover that approximately one-fourth of those customers indicate that their balances include charges for large amounts of product purchased near the end of the year, product that they did not order or receive. PwC dismisses this unusually large number of similar reported differences as a â€Å"coincidence.† 6.Here is a list of key parties that have been affected by the PSLRA. ââ€" ºInvestors who suffer large losses that they believe were caused by reckless or fraudulent conduct on the part of a given company’s management team, its auditors, or other parties associated with the company’s financial statements. At least some of these investors have likely found it more  difficult and costly to recover their losses because of the barrier to securities lawsuits erected by the PSLRA. [Note: Granted, the PSLRA has little impact on the ability of investors to recover losses in those cases involving obvious gross fraud or malfeasance by corporate management or other parties.] ââ€" ºSome parties have argued that the PSLRA diminishes the overall efficiency of the stock market. These parties argue that by making it more difficult for investors to file lawsuits under the 1934 Securities Act, the PSLRA has resulted in a larger portion of scarce investment capital being squandered by irresponsible corporate executives, which, in the long run, diminishes the strength of our economy and our nation’s standard of living. ââ€" ºGenerally, corporate executives have benefited from the PSLRA since it has reduced, to some degree, their exposure to civil liability. ââ€" ºAs pointed out in the Health Management, Inc., case (Case 1.4), the PSLRA apparently has not been very beneficial to large accounting firms. For whatever reason, in recent years, there has been a general upward trend in federal securities cases alleging accounting irregularities. Not only are independent auditors more likely to be named as defendants in such cases, the settlements in those cases tend to be considerably higher than in other lawsuits filed under the federal securities laws.

Consequences of the civil war essays

Consequences of the civil war essays The time following the civil war was hard for the South economically. However they were not the only ones who were having problems. The only difference is that other parts of the United States were very prosperous. One major issue, no matter what part of the country you worked in, was labor. In the time period of 1865-1880 the United States went through some major reforms regarding labor as well as some major technological advancements of agricultural production. After the Civil war the cotton king was dethroned in the U.S. In the Mississippi Valley grain farmers were becoming very prosperous. They were becoming specialists in not only the agricultural benefactors of farming but were becoming key players in the banking, manufacturing, and railroad industry. Competition was fierce. A farmer had to keep up with the latest technological advancement in farming if he wanted to make any type of profit. This entailed buying expensive machinery in order to plant and harvest crops. The speed of planting and harvesting was greatly increased. In California it was described as a country of plantations not gold. The new country was carving up Mexican land into vast fruit and vegetable crops. Cheep land was purchased from the Mexicans, and agriculture was ironically the first big business in California. Farmers had to be careful not to become chained to a one crop economy. For while prices were high farmers did well on one crop. If prices dropped, like they did in 1880 with wheat and corn, the farmers would be put into a situation very similar to the south and the cotton plantations. With the emancipation of the slaves after the Civil War, the South attempted to maintain their dominance of the blacks with the instatement of the black codes. Mississippi was the first to adopt the code but other states followed, each with its own variation. Te black codes gave Negros their basic ri ...

Matthew B. Brady essays

Matthew B. Brady essays Mathew B. Brady: Civil War Photographer Mathew B. Brady: Civil War Photographer was written by Elizabeth Van Steenwyk. Elizabeth Van Steenwyk has written many good books for young people including: Saddlebag Salesmen, The California Missions, Frederic Remington, The California Gold Rush: West with the Forty-Niners, and Ida B. Wells-Barnett: Woman of Courage. Elizabeth now lives in San Marino, California with her husband. Mathew B. Brady was born somewhere between 1823 and 1824. His early life is somewhat a mystery. He was born in Warren County in New York and his parents might have been Irish immigrants. His middle name was even a mystery, when asked what the B stood for he said that he inserted it because it seemed more distinguished. When he turned 16 he met William Page, a man wanting to become an artist. The both of them worked together, and Pages artistic abilities were most likely Bradys starting interest in becoming a photographer. In 1839 or 1840 Brady and Page moved to New York City. Meanwhile, a French inventor named Louis-Jacques-Mand Daguerre was inventing something that would change Bradys life. In 1839 Daguerre invented his camera. Samuel F. B. Morse went over to France to check out Daguerres camera. He wrote back to a magazine saying that it was perhaps the greatest invention in this age. When Samuel Morse returned to New York City and started a school for learning how to use the camera. Brady, very interested in the camera, signed up for lessons. Several years later Brady graduated and started his own little photography business on Broadway. In 1844 Brady won first place in the first photographic contest in America. Winning the contest also won Brady a lot of clients. He became very popular in New York. He took pictures of twenty-five famous people and therefore published The Gallery of Illustrious Americans. He opened an ...

How to Make Instant Snow From Boiling Water

How to Make Instant Snow From Boiling Water You probably know that you can make snow using a pressure washer. But did you know that you can also make snow from boiling water?  Snow, after all, is literally precipitation that falls as frozen water, and boiling water is water that is on the verge of becoming water vapor. Its incredibly easy to make instant snow from boiling water. All you have to do is follow the steps below. Materials You only need two things to turn boiling water into snow: Freshly boiled waterReally cold outdoor temperatures, around -30 degrees Fahrenheit The Snow-Making Process Simply boil the water, go outside and  brave the frigid temperatures, and toss a cupful or pot of boiling water into the air. Its important that the water be as close to boiling and the outside air be as cold as possible. The effect is less spectacular or wont work if the water temperature drops below 200 degrees Fahrenheit or if the air temperature climbs above -25 degrees Fahrenheit. Be safe and protect your hands from splashes. Also, dont throw the water at people. If it is sufficiently cold, there shouldnt be a problem, but if your concept of the temperature is mistaken, you could end up causing a dangerous accident. Always be careful when handling boiling water. How It Works Boiling water is water that is at the point of changing from a liquid into water vapor. Boiling water has the same vapor pressure as the air around it, so it has plenty of surface area to  expose to a freezing temperature. The large surface area means its much easier to freeze the water than if it were a liquid ball. This is why it is easier to freeze a thin layer of water than a thick  sheet of water. Its also the reason youd freeze to death more slowly curled up into a ball than if you were to lie spread eagle in the snow. What to Expect If you want to see boiling water turn into snow before you attempt this experiment, you can view a demonstration on the Weather Channel. The video shows a person holding a pot of boiling water and then tossing the scalding liquid into the air. An instant later youll see a cloud of snow crystals falling to the ground. I could watch this all day, the announcer says as she introduces the video, which was shot at  Mount Washington, New Hampshire, the highest mountain in New England. The announcer notes before the video begins that the snow-making folks actually performed the experiment three times- once with a measuring cup, once with a mug, and once with a pot (which is the effort captured in the video). Ideal Conditions In the demonstration video, the temperature of the water was 200 degrees Fahrenheit, and the temperature outside was a frosty -34.8 degrees. The experimenters said that they had diminished success when the water temperature dropped below 200 degrees and when the outside temperature rose above -25 degrees. Of course, if you dont want to go through all of this, and you still want to make snow- or if the temperature outside  is just too warm- you can  make  fake snow  using a common polymer while staying warm and toasty indoors.

Diversity in learning Essay Example | Topics and Well Written Essays - 2500 words

Diversity in learning - Essay Example Bilingualism can be a virtue of growing up while using and learning two languages simultaneously. Argumentatively, human beings can naturally acquire bilingualism. The acquisition of an additional language is sequential bilingualism. Therefore, interpretation of bilingualism is subjective to individual definitions. Bilingualism encompasses a significant amount of contexts and proficiency. In children, bilingualism may restrict the use of the first language for familial and domestic purposes. English language is mostly a second language with the highest preference for communication in official environments and outside home. Sequential bilingual learning is similar to learning of a first language. The newly acquired language must be appropriate and accurate. The language learning processes are similar and have differences too. For instance, bilingual learners approach learning additional language with a background linguistic system, rules and structure. Additionally, the process of learning a second language starts at different ages and not from birth. Therefore, it involves different strategies for acquisition of the same. Linguistic differences and primarily low proficiency in English is a cause of low academic achievement. Argumentatively, the statement is plausible as it implicates English medium for learning by students with limited comprehension of the language. The students with poor mastery of the teaching language have problems with instructions and expression as well. Cultural difference also affects a student’s social life. In a case where the student cannot interact with colleagues, feeling of loneliness ensues. Moreover, solitude forms a fundamental foundation in acquisition of fear and low self-esteem (Meisel, 2013 p. 397). The manifestation of personal feelings is observable in withdrawal from extra-curriculum activities and poor participation in class work. For instance, bilingual students that are composed rarely do not ask questions

International Organisation and Successful Harmonisation of Essay

International Organisation and Successful Harmonisation of International Commercial Law - Essay Example At constant time, harmonization of sets of laws controls the danger that subject matter be considered or resolved another way in jurisdictions2. This is to elaborate on the process of harmonization to control trade. In terms of practical principles, harmonization will harmonize the pitfalls that might affect the harmonization process the progress of daily operations and in meticulous traverse –system and traverse –border interactions 3. Harmonization is generally arrived at via international agreements by which nations agree to commence exact rules into their state legislation. This is mainly conducted by harmonization bodies and harmonization instruments. On the other hand, lots of international agreements are on no account fully functional; harmonization is also sought after â€Å"representation rules" or " representation statutory necessities " which are recommended to state legislators for implementation. 1 Harmonization and use of, mechanical standards may donate to growing the simplicity of exchange of ideas and plummeting conflicts equal to those occasions where there may perhaps be a divergence of laws. Standardization of structures is also a precondition for interoperability of structures, and indispensable to any authentic transaction of any business in the trade market 5. The four harmonization techniques include Uniform choice of law rules, Lex mercatoria, Standard form contracts, and Uniform substantive law. Therefore, harmonization laws international law, national laws, and Lex Mercatoria. This classification brings information about the diversity of sources of international business commandment. The pitfalls of this categorization are the importance of condition -made law and the sustenance of solid law necessities. It means a convinced chain of command of worldwide trade law rules which protects international convention and compulsory nationwide rules over contractual conditions and business. Some of the disadvantages and advantag es of harmonization include the following. First of all harmonization is mainly meant to unification of laws. Second, they point towards at law reorganization when the existing commandment cannot manage with developing business-related practices. Whichever the issue is the final purpose are the expansion of a legal structure and the surroundings of intercontinental principles. Alongside these two aims, the compensation of harmonisation of law gives the impression to be self- obvious. On the other hand, the commerce society is a very unenthusiastic to accept any transform in commandment. The identical applies for in cooperation the practising lawyers and law implanters. Some of these advantages include; it facilitates business with plagiarism of barriers consequential from difficulties of dissimilar officially permitted regimes. (2) Harmonisation of intercontinental commercial commandment creates a legal structure adapt -made for intercontinental communication, disregarding dissimila r in the guideline of national communication The chances put across to avoid pitfalls in trade and asset needs legal systems of harmonization with harmonized regulations so as to increase financial behaviour. Harmonization

How do Airplanes Fly Essay Example | Topics and Well Written Essays - 1750 words

How do Airplanes Fly - Essay Example According to the research findings air keeps speeding up as the pressure starts lowering which is the reason why a plane keeps going up as the air speed becomes stronger and faster over the top of the huge plane wings as a result of which a region of low pressure is created. As the air goes faster and a region of low pressure is created, the wings of an airplane generate lift and movement is made up through the thin air. It is no secret that humans have always remained interested in aerodynamics which is why two American men widely known as the Wright brothers managed in inventing the world’s first airplane after conducting their experiments at length using the aerodynamic principles. As mentioned before, control forms the most crucial factor when analyzing the flying process and though the Wright brothers were not the first to be involved in the experimental aircraft, still they have the honor to be the first people to invent control necessary for managing the aircraft balanc e. The concept of fixed-wing powered flight was totally impossible before the Wright brothers invented aircraft controls and made the first fully controlled, balanced, and powered flight, thus bringing a turning point in the history. The most important part of the invention undoubtedly was the three-axis control which helped immensely in lifting the airplane from the ground up into the air. The job of the three-axis control was to help the pilot in steering the jet in an appropriate manner and maintain its control in a way that the flight would remain successful and uninterrupted. Now the use of the three-axis control to steer the aircraft and maintain its equilibrium has become a standard and a firm principle in the flying process. Same goes for the fixed-wing aircraft of all other kinds where the tool of three-axis control is still used essentially. The concept of heavier-than-air human flight was totally unimaginable before the aerodynamic principles were applied practically. Mos t of the flight problems used to occur because there was no flight control in those days when engineers and researchers did not know much about exercising control over the aircraft balance. But, with explanation provided by the Wright brothers regarding the flight control options and methods, most of the flight problems got resolved as a very reliable way of pilot control was shown to the world through the three-axis control. Actually the main mistake made by earlier aeronautical engineers and flying enthusiasts was that the main emphasis was again and again laid on designing and

Software Engineering Coursework Example | Topics and Well Written Essays - 2000 words

Software Engineering - Coursework Example At the engineering phase, software is produced and it is tested at the end of this phase. The last phase entails evaluation of the project’s output before the continuation of the project to the next phase. This software development ensures that the goals of software engineering are fulfilled. This is crucial in ensuring that the software designed is easily readable and understandable. Spiral model ensures that this goal of software engineering is met through appropriate and proper documentation. The model ensures that each of the four phases is well documented and explained. This ensures that incase any change happens in the future, the change can be easily understood and it would be easy to understand what to expect from the phases that are involved in the spiral development process model (Tsui, Karam, & Bernal 2014: 123). It is important for the developed software to be easily testable thus ensuring that in the event of any error occurring, it is easier to understand and trace the origin of the error. In so doing, it is not necessary to retest the entire software again. Due to the phases that occur in the spiral model, it is easier to test each phase separately before progressing to the next phase. This ensures that the output that each phase gives is gauged separately and in the event of an error in each phase, the origin of the error can be easily traced. It is important for the software to be flexible enough to ensure that it comfortably handles all the aspects that it is meant for. Considering that the spiral process model involves various phases, the engineers ensure that each phase comes up with an output that it is required (Brambilla, Cabot, Wimmer, & Publishers 2012: 100). It enables the engineers to come up with creative software and ensures that customers are able to evaluate the output of the project before getting into the next spiral. The spiral development ensures that there is the development of the correct model because each phase is

Expansion Through Franchising Case Study Example | Topics and Well Written Essays - 1250 words - 7

Expansion Through Franchising - Case Study Example With the expansion and maturity of the franchise, the chain management often buys them or became interested in opening own stores for themselves which help in gaining a better understanding and controlling of the operations. And with increasing control and understanding the franchising fees get supplemented by profits. Secondly, the decision to choose the town, the neighborhood and even which side of the street as the region of the location is an important key factor of success. A difference in the location of the store can make a huge difference between the success and the failure. Thus the importance of ‘scale economies’ is to be recognized at the store level because the fixed cost of the outlets are very high and so to meet the cost, the small returns per unit cell and the traffic volume is very crucial. Efficiency in store management is also an important factor of profitability within the industry. Since the opportunities of waste, inefficiency, and shrinkage are man y there is a requirement of an efficient management system. Thirdly the efficiency of the store managers in building relations with the local public, developing goodwill with the customers, maintenance of the morality of the employees and keeping an eye on the competing chains are important for ensuring the short-term profits. Fourthly with the development of the industry, a clear overall market image of the chain is very important. There is a need for maintaining consistency and reliability of the product line throughout the chain. Introducing more innovative recipes often becomes risky as it may deviate from the basic and core theme of the industry. (Bartlett and Rangan, 2) Dick Mayer emphasizes on Strategic planning. According to him strategic planning can bring effective changes in the way of marketing and brings accountability in the function. Every product and their pricing proposals require analysis and review by the management to evaluate their ability to meet long-term strategies. He focused mainly on the subsidiary in Japan as it was one of the fastest  growing units with the highest potentiality also a challenge for the entire international operations.  

Software Engineering Coursework Example | Topics and Well Written Essays - 2000 words

Software Engineering - Coursework Example At the engineering phase, software is produced and it is tested at the end of this phase. The last phase entails evaluation of the project’s output before the continuation of the project to the next phase. This software development ensures that the goals of software engineering are fulfilled. This is crucial in ensuring that the software designed is easily readable and understandable. Spiral model ensures that this goal of software engineering is met through appropriate and proper documentation. The model ensures that each of the four phases is well documented and explained. This ensures that incase any change happens in the future, the change can be easily understood and it would be easy to understand what to expect from the phases that are involved in the spiral development process model (Tsui, Karam, & Bernal 2014: 123). It is important for the developed software to be easily testable thus ensuring that in the event of any error occurring, it is easier to understand and trace the origin of the error. In so doing, it is not necessary to retest the entire software again. Due to the phases that occur in the spiral model, it is easier to test each phase separately before progressing to the next phase. This ensures that the output that each phase gives is gauged separately and in the event of an error in each phase, the origin of the error can be easily traced. It is important for the software to be flexible enough to ensure that it comfortably handles all the aspects that it is meant for. Considering that the spiral process model involves various phases, the engineers ensure that each phase comes up with an output that it is required (Brambilla, Cabot, Wimmer, & Publishers 2012: 100). It enables the engineers to come up with creative software and ensures that customers are able to evaluate the output of the project before getting into the next spiral. The spiral development ensures that there is the development of the correct model because each phase is

Decision Making Case Study 2 Report Example | Topics and Well Written Essays - 1250 words

Decision Making 2 Report - Case Study Example By allowing the daughter to make the decision, the company will save resources, time and emerge more effective than before. Furthermore, Kelly Muellers seems to have a balance of logic and intuition when making decisions- traits which are absent in the father. The daughter has high sensory acuity and experience in making high quality decisions as seen by the decisions she has made in the years she worked in large organizations before joining AT&D. Furthermore, having worked for 15 years as an engineer at two U.S. large automakers gave her enough experience required to make viable decisions (Caldwell, 2014). Moreover, Kelly Muellers is more suited to make the decision as she is a rational decision maker who is aware that the personal decision she will make will not only affect the business, but also the families and workers who directly benefit from the company. However, she is more driven by priorities and value for the decision she is making. This can be demonstrated by the extensive research she has carried out about the location in Mississippi which is ideal as it is located near a new Toyota plant with a potential of giving hope to the people of Mississippi who were heavily affected by the recession. Her research has clearly indicated that the company had no future in Michigan, but the opportunities in Mississippi were vast. It is clear that a valuable decision is the one that will rescue the company which is facing a risk of bankruptcy. Furthermore, if the company is closed due to bankruptcy, even the people working in the company will lose their livelihood. As such, there is no o pportunity cost of moving to Mississippi (Sarfin, 2014). There are several reasons why the father should be secluded from making the decision. One of the major drawbacks as an effective decision maker in this case is rooted in his emotional attachment to the current location of the company and the people working

My Immigration Research Paper Essay Example for Free

My Immigration Research Paper Essay In this paper I will use the ethical theories of utilitarianism and deontology, as well as the perspective of ethical egoism, as they pertain to the issue of immigration. Living in a state bordering Mexico [New Mexico], this is indeed becoming a pressing issue as tens of thousands of illegal immigrants flood my state and neighboring states. This issue brings up many questions such as: 1 – What is our moral obligation to these immigrants? 2- What is our moral obligation to U. S. citizens that are affected by this influx? 3- Is it morally right for smugglers to profit from the pain of those seeking safety, security, and a better life? 4- Is it morally/ethically right for parents to subject their children to the long, lonely, dangerous journey to the United States. By applying the theories and perspective noted above, I will show that if this issue is not handled immediately, the consequences will be detrimental to both U.S. citizens and the immigrants as well. The desire of the immigrants to obtain a better life does not preclude them from following current laws and processes. While they act from a position of self -interest, their actions impact many others in the process. From October 2012 through September 2013, the Border Patrol has apprehended about 24,000 unaccompanied children at the border. Between October 2013 and the end of June 2014, the number rose to 57,000. It is estimated this number could reach 90,000 by the end of September 2014. Most are coming from El Salvador, Honduras, and Guatemala. Once the immigrants arrive in the United States, what is our moral obligation to them? Under current law, these children are placed under the custody of the Department of Health and Human Services which works to place them with family members in the U.S. while awaiting a court date. The influx has created the largest backlog in immigration courts. â€Å"In the first half of the year there were 366,724 pending cases. As of March the average wait time for  a case was 578 days, according to the Justice Department records.† Experience has shown many immigrants never show up to these hearings.† Deontology claims an act is to be evaluated in terms of its accordance with a set of rules. Consequently, it is clear that these immigrants have broken the immigration laws of the U.S. both in the way they entered the country and in their refusal to attend court hearings. Their flight to this country clearly is done for the person’s self- interest. They hope to flee the dangers and poverty of their home countries to seek a better life in the United States. However, does the actions of the immigrant outweigh the effect of this influx on the population of the United States? Once here, national, state, local and charitable organizations are being used to house, feed, provide medical care, and other assistance to these immigrants. Meanwhile, United States veterans, homeless, mentally ill, and the elderly go without needed services. Should our own citizens not be our main focus? In my state of New Mexico, one of the poorest in the nation, we are currently housing and processing hundreds, if not thousands of these immigrants. My town of Las Cruces has opened its churches to house and care for the immigrants, even though many of the children here do not have enough to eat or a proper living environment themselves. Once the immigrants arrive at our local shelter, they are given a cot, clean clothes, a shower, hot meals and health checks. After eating, they file into rooms to collect hygiene supplies, diapers, clothes, and suitcases. Children can choose one toy from a large box of donated stuffed animals. Down the hall, volunteers assist the immigrants to call their families across the country and book train, bus, and plane tickets, depending on how much the families can spare. With the system the church shelter has developed, most immigrants will be on their way to relatives within 2 days. President Obama is seeking billions of dollars to increase the number of facilities for these immigrants, to tighten border security, and expand the number of U.S. immigration judges. Should huge amounts of U.S. money be expended to deal with illegal activity or more properly used to alleviate problems of legal U.S. citizens? Governor Rick Perry of Texas has ordered the National Guard to help protect the border because of Congress’s inability to act on this issue. Again, this is taking resources that might be needed elsewhere. While most Americans understand and empathize with the reasons for this influx,  the cost to the American public is substantial. One of the less publicized sides of this immigration issue is the smuggler’s profiting from the distress/fear of others. The smugglers are referred to as ‘coyote’ smugglers. One smuggler described â€Å"shipments of thousands of dollars in human cargo from slums of Honduras and highlands of Guatemala to cities across the United States. It is business; sometimes business is very good.† The vast majority of immigrants who enter the U.S. illegally do so with the help of a network of smugglers. It is a high risk, high yield business estimated to generate $6.6 billion a year. The immigrants pay $4,000 to $10,000 each for this illegal journey. The smugglers in turn pay off government officials, gangs operating on trains, and drug cartels. The experts estimate a profit of $3,500- $4,000 per person if the journey goes as planned. The smugglers are profiting from the rising violence in gang-ridden cities of Central America. Many of the immigrants travel to the U.S. because they believe they will be allowed to stay. The U.S. generally releases children to parents, relatives, or family friends. Their cases take years to go through the immigration courts. This gives rise to rumors of a new law or amnesty for children. The coyote smugglers spread those rumors to drum up business. In a July 23, 2014 issue of the Las Cruces Sun-News it was reported that the Homeland Security Department arrested 192 people along the Mexico border in South Texas on immigration smuggling charges and seized more than $625,000. A crackdown called â€Å"Operation Coyote† took place over the last month, part of the 90 day effort to target smuggling groups. The White House stated that smugglers are exploiting U.S. policies and the crackdown was a message to the smugglers that â€Å"our borders are not open to illegal immigration.† Analyzing this issue from the perspective of ethical egoism, the immigrants and the smugglers are both looking out for themselves, one to seek freedom and a better life, the other to procure as much money as possible. From a deontology perspective, clearly both the immigrants and smugglers are not following the law. The immigrants are entering the U.S. illegally while the smugglers are giving payoffs to drug cartels, gangs, and government leaders. Finally from a utilitarian standpoint the course of action of both the illegal immigrants and the smugglers certainly does not maximize the greatest good for the greatest amount of people. The illegal immigrants may benefit in the short run, but  if eventually returned to their countries may indeed be subject to even greater hardship. The corruption supported/used by the smugglers does nothing to create a better life for the majority of people. And once again the financial and emotional effect on the U.S. is wide spread. Another question/ concern raised by this influx of mostly unaccompanied children is related to their safety, both in their home countries and related to their long journey to the United States. Homicide, extortion, rape, and gang recruitment have risen to epidemic levels in Guatemala, Honduras, and El Salvador. â€Å"Immigrants’ rights advocates in the U.S. say they are seeing more children from Central America who are not only fleeing gang recruitment and random violence, but who have been targeted themselves.† This violence is seen as the key reason for driving immigrants north. But let’s look at the very imminent danger of death these immigrants face by not only placing themselves in the hands of smugglers [whose only concern is money] and the desert journey they face. The smugglers receive money from the immigrants and their families [both in their home country and in the U.S.] This in turn places more of a financial burden on these families, while a successful outcome is not assured. Along the journey, these immigrants are still subjected to the threats of gangs, drug cartels, and corrupt government officials. They are subjected to the extreme heat of the desert with little food or water and often just the clothes on their backs. Recent news reports put a face to this crisis when Texas authorities identified a decomposed body found recently near the border with Mexico as that of an 11 year old Guatemalan boy, Gilberto Francisco Ramos Juarez. He was identified by calling a phone number etched into his belt buckle and by family members describing the clothes he was wearing when he left home. A recent interview of a rancher in Brownsville Texas reported him also finding a body on his ranch. He reports having to keep a constant vigil all day and night as illegal immigrants enter his land, approach his house and car, and seek aid. Hector Espinal, the Honduras spokesman for UNICEF, stated â€Å"The message is that governments should do what they need to do to stop the violent conditions that are making these children leave.† How to stop violence in Honduras is a subject of much debate. Two major gangs- The Mara Salvatrucha and Barrio 18, have grown into transnational criminal organizations. Drug cartels use Honduras as a point to move cocaine into the United States.  First Lady Garcia of Honduras says her country needs its own U.S. funded anticrime program similar to Plan Colombia or Mexico’s Merida Initiative to fight the gangs and cartels. Vice President Joe Biden recently visited Guatemala. To coincide with that trip, President Obama has pledged $93 million in new programs to reduce violence in Central America. This includes $40 million to reduce gang membership in Guatemala, $25 million to build 77 youth outreach centers in El Salvador and $18.5 million to build 77 outreach centers in Honduras. The White House is currently requesting approximately $3.7 billion in emergency funding with $300 million for international programs to aid Central America. However, the House Republicans recently passed legislation to address the crisis. The new $694 million version would send migrant youths back home without hearings, and contained a companion bill that could lead to deporting more than a half a million immigrants to whom the Obama administration granted temporary work permits. This companion bill could prevent more than 700,000 people who’ve already gotten work permits, from renewing them. Lawmakers objected to sending any more money to President Obama without a strong stance against the two-year-old deportation relief program that they blame for causing the current border crisis by creating the perception that once here, young migrants would be allowed to stay. The new GOP border bill adds $35 million more for the National Guard, reimbursing states for guard deployment. It would increase spending for overwhelmed border agencies, add more immigration judges and detention centers, and alter a 2008 anti-trafficking law. We can apply the theories of utilitarianism and deontology and the perspective of ethical egoism to the above question much in the same way as we did before. Once again the immigrants, but also the smugglers, are acting in their own self-interest. One wants freedom, the other seeks money. Both the illegal immigrants and the smugglers are breaking the law, both in their home countries as well as the United States. By focusing on their own interests, the illegal immigrants forget the bigger picture. Would it not benefit the greater number of people to focus on the root problems in Central America? No one doubts the dangerous conditions in these countries. However, other dangerous conditions face the immigrants on the journey to the United States. Is one danger greater than the other? If these immigrants indeed make it to the United States, most will be returned to their home countries  to be placed in the same conditions, disillusioned from the loss of their hopes and dreams. Only by a concerted effort to improve conditions in their home countries, can the greatest benefit result for the greatest number of people. The issue of immigration is perhaps one of the hottest issues facing our country today. As tens of thousands of illegal immigrants make their way into the U nited States, many moral and ethical issues arise. Do the individual rights of the immigrant to seek a better life, outweigh the negative effect their actions place on their own families as well as the citizens of the United States? Do the immigrants have a right to break laws, both in their home countries, as well as the United States, in order to obtain their dream? Is it the ethical/moral responsibility of the United States to care for the illegal immigrants once they arrive? And lastly, is it morally /ethically correct to send children from one dangerous situation into another one, rather than trying to fix the core issues precipitating their illegal journey to the United States? By applying the theories of utilitarianism and deontology, as well as the perspective of ethical egoism, I have attempted to answer these questions. Utilitarianism stresses the greatest good for the greatest amount of people. In the case of illegal immigration that would seem to be that more effort should be aimed at correcting the core issues in Central America. Deontology stresses evaluating an issue in terms of its accordance with a specified set of rules. Obviously, in the case of illegal immigration, the laws are not being followed. And lastly, ethical egoism argues that acts should be done out of a person’s own self –interest. Clearly, this is what drives the immigrants. But the impact in the long run, both to the immigrants, their families, and the citizens of the United States, may be too big a price to pay. References 1 Exporting Mayhem across the Border. [2014]. Bloomberg Businessweek, [4379], 10. [Permalink]:http://search.ebscohost.com.prox-library.ashford.edu/login.aspx?direct=truedb=bshAN=96077008site=eds-live 2 Grillo, Ioan [2014]. Honduran Children Deported From U.S. Back to World’s ‘Most Violent City. Time.Com, p1-1. 1p. [Permalink]:http://search.ebscohost.com.proxy-library.ashford.edu/login.aspx?direct=truedb=bshAN=97074587site=eds.-live. 3 LaFranchi, H. [2014July]. Border crisis: Kerry asks Central America to help combat ‘false information’. Christian Science Monitor. P.1. [Permalink]: http:// search.ebscohost.com.proxy-library.ashford.edu/login.aspx?direct=truedb=crhAN=96897036site=eds-live 4 Preston, Julia. The New York Times. U.S. looks to tide illegal border crossings-Biden goes to Central America to discourage illegal immigration- deportations of central americans will be accelerated. Accelerated by the Lexington- Herald [Ky.] [June 2014]. [Permalink]: http:// search.ebscohost.com.proxy-library.ashford.edu/login.aspx?direct=truedb=edsnbkAn=14E97D7C018E48F0site=eds-live 5 Schearer, M. [2014]. Obama in Political Bind over Unaccompanied Immigrant Minors. Time. Com, 1.[Permalink]: http:// search.ebscohost.com.proxy-library.ashford.edu/login.aspx?direct=truedb=bshAN=97059415site=eds-li ve 6 Micheal,Shear, W.[2014 July 10]. Obama seeks $4 b for border crisis- United States- Immigration- 150,000 children projected to flee Central America. The Sydney Morning Herald [Australia]. P 17. [Permalink]: http:// search.ebscohost.com.proxy-library.ashford.edu/login.aspx?direct=truedb=edsnbAN=14EF984EBA4C6788site=eds-live 7 E. Edurado Castillo and Christopher Sherman of the Associated Press. Migration spotlights Mexican ‘coyote’ smugglers retrieved from The Las Cruces Sun – News [2014 July 22]. 8 Christopher Sherman and Will Weissert of the Associated Press. Gov. Rick Perry will send National Guard to border. Retrieved from The Las Cruces Sun –News [2014 July 22]. 9 Kuhnman, Jim The Associated Press. How a flood of kids upended immigration debate. Retrieved from The Las Cruces Sun –News [2014 July 21]. 10 Anderson, Lindsey The Las Cruces Sun News. Cots, Clothes and Compassion [2014 July21]. 11 The Associated Press. Gov’t arrests 192 for smu ggling. Retrieved from The Las Cruces Sun –News [2014 July 23]. 12 Werner, Erica The Associated Press. Hose Oks border crisis bill. Retrieved from The Las Cruces Sun-News [2014 August 2].

The Ipremier Dos Attack

The Ipremier Dos Attack Online websites and business face several security threats from hackers that are aiming to vandalize the website or steal information or at times notify the company about its internet security weaknesses. These threats include malicious code, bots and bot nets, phishing and DDoS or Distributed Denial of Service (Laudon K., Traver C., (2010)). Ipremier, an online business, faced one of these threats, the DDoS attack. iPremier is a successful online retailer of luxury, rare and vintage goods (Austin, R., (July 26, 2007)). The DDos attack begins by the hacker distributing bots on several computers and making these computers botnets (Laudon K., Traver C., (2010)). A botnet is a computer that is controlled by a hacker to perform activates such as participating in a DDoS attack (Laudon K., Traver C., (2010)). The hacker uses these botnets or controlled computers to flood a server with unwanted requests which slows or shutdown the server operations (Laudon K., Traver C., (2010)). This can b e costly to an online business because the customers wont be able to access the website. It can also affect the firms reputation if the website doesnt work for long. However, these attacks can notify or clarify for a company its weakness points in its internet security and infrastructure. The CIO Bob Turley was in New York when an employee called to inform him that the website is not working and that they have been receiving numerous emails that say Ha (Austin, R., (July 26, 2007)). The CIO called Joanne the technical operations team leader to discuss the current situation but she was still on her way to Qdata where the company servers are located and did not know what was going on (Austin, R., (July 26, 2007)). She suspected that the actions were caused by a hacker and that the sender of the e mail was unknown and hard to track (Austin, R., (July 26, 2007)). Unfortunately, their emergency plan was out dated and they couldnt remember where the document is placed (Austin, R., (July 26, 2007)). A suggestion was made to call the police or FBI but they were concerned about negative publicity (Austin, R., (July 26, 2007)). After a while the CIO called the CTO to take his opinion on the matter (Austin, R., (July 26, 2007)). The CTO refused the idea of pulling the plug becau se information on the attack might be lost (Austin, R., (July 26, 2007)). The CEO mentioned that the detailed logging was not enabled so the logs wont provide them with much information (Austin, R., (July 26, 2007)). The legal counselor called as well to provide legal advice on the matter and told the CIO to pull the plug to protect credit card information (Austin, R., (July 26, 2007)). After Joanne arrived at Qdata she wasnt able to access the NOC for security reasons (Austin, R., (July 26, 2007)). The CEO called a senior in Qdata and Joanne was allowed access to the NOC (Austin, R., (July 26, 2007)). He discovered that the attack is directed at their firewall and it is being directed from multiple IP addresses (Austin, R., (July 26, 2007)). She tried to shutdown traffic from the IP addresses but it didnt work because when one IP address shuts down another one operates and so on (Austin, R., (July 26, 2007)). The main concern was that customer information was not jeopardized or sto len (Austin, R., (July 26, 2007)). At 5:46 AM the attack stopped and Joanne suggested that they do a thorough audit to be sure that customer information has not been stolen and to know the points of weakness (Austin, R., (July 26, 2007)). During the attack it was obvious that the employees were shocked by the security threat. They did not know what to do, they never faced a security threat before and they do not have an emergency plan. The employees communicated through phone calls and no one knew what needs to be done or what was happening. Also, there wasnt a proper emergency communication with Qdata which led to banning the technical team leader from entering the NOC. The team reacted well to the situation despite that they did not have any structured plan to face the problem. They were trying to solve the problem through intuition and experience because there wasnt any plan. They tried hard and the top managers were awakened at the middle of the night to solve the crisis. However, when looking at the overall situation there hasnt been any systematic process in solving the problem and instead they relied on intuition and experience. If I was bob truly, the CIO, the first person I would have contacted is the CTO and I would have cancelled the meeting in New York and went to the company if possible. If it was not possible to find a flight, I would have instructed Leon to get the emergency plan and work on it. Although it is outdated, I would try to modify it as much as I can to match the current situation which can be useful. Also, I would stay in close contact with the CTO and Qdata to solve the problem faster. Some service providers do not respond to customers quickly and require the customer to call them over and over until they perform the request. In addition, after the attack is over I would have called for an emergency meeting to assess the current situation, the companys technological infrastructure, know what information have been or could have been jeopardized and discuss the modifications on the emergency plan. After the attack the company should be worried about the customer information and specially credit card and transaction information. Another thing is that the attack might have gone far and installed a bot on one of the servers. If this happens the servers might be used for another attack and the ipremier will be held responsible. Also, the infrastructure and security is not effective against threats so using Qdata as the website host must be changed. Moreover, I have to be sure that there hasnt been any leak because if the customers know that the website was hacked they may never deal with the company again. They may not understand that these things happen and security threats happen almost all the time, several people are not familiar with the term Cyber War. The company should create a backup customer and transaction database that is disconnected from the internet to prevent it from being attacked from the outside. It is an online business, so the customers and their transaction information should be well protected from any attack. I would recommend that not all the website and its information to be outsourced. The server, website design, and website related information can be outsourced but the customer and transaction information should be handled internally for more control. They have to find another host other than Qdata with more abilities and more technological advancement to handle their operations and protect them from further attacks. Also, I must have a full understanding of the situation so that if there is any leak to the press I can answer their questions and find a way to assure the customers that their data is safe. In conclusion, ipremier is an example for every online business. They did not expect that an attack may happen and were very confused when it actually happened. What online businesses should learn from ipremier is that an emergency plan is critical for any business. Also, they should know that there isnt one perfect security system that can protect them from all kinds of attacks. They should keep in mind that since man created these security systems then he is able to break through it. what who Where architecture Infrastructure architecture Infrastructure architecture Infrastructure Hardware Do we need a new security system? What kind of hardware do we need for the new security system? Who knows the most about the companys technological infrastructure? Who will handle the operation of the new security system? Does the new security system require a relocation of our servers? What hardware components need to be changed to install the new security system? Software What parts of our companys software will be affected? Do we need any new software for the new security system? Who will be affected by installing a new security system? Who needs to be trained in order to accommodate with the new system? Does the geographical location of our company affect the installation of the new system? Will the new security system have the functionality we need? Network Does the new security system require a minimum bandwidth? Can the current network handle the operations of the new security system? Who will have access to the security system network? Will any body need access from outside the companys physical boundaries? What are the security threats in the companys current technological architecture? Where will the company locate the necessary components of the new security system? Data Will the current data formats be compatible with the new security system? Which formats need to be changed? Who will have access to the data provided by the system? Who will be responsible for backup and to whom is the access limited? Where does the current architecture face problems in regards to data flow? Does the company need to change its current storage devices for the new security system? Resources:- Austin, R., (July 26, 2007). The iPremier Company (A): Denial of Service Attack. Harvard Business School. Laudon K., Traver C., (2010). E-commerce 2010 (6 Ed.), chapter 5. Pearson Education.

The Reflection of Victorian Britain in Literature Essay -- The Tell Ta

The Reflection of Victorian Britain in Literature Queen Victoria reigned in Britain between 1937-1901. During this time in British history a large degree of change occurred. The writers of the time often reflected these substantial changes in their literature focusing on the interests of society. I have studied a variety of literature from the Victorian period and have chosen to write about three particular pieces; 'The Signalman' by Charles Dickens (a short story), the novel 'Frankenstein' by Mary Shelley and another short story called 'The Tell Tale Heart' by Edgar Allen Poe. At the point when these stories were written, there were a wide range of issues touching society. However, for the benefit of this essay I am only going to focus on three of these; the role of God, the increasing advances in science and technology, the supernatural and insanity. The point which I am going to focus on first is about the role God played in many people's lives and how this is reflected in the literature of the Victorian period. In 'Frankenstein' Mary Shelley's point of view about the advances occurring in the progress of medicine and technology can be seen. She also explains the dangerous issues connected with man trying to copy the role of God. The central characters in 'Frankenstein' are Dr Frankenstein and his creation, the monster. Dr Frankenstein tells the story. At the beginning of 'Frankenstein', Dr Frankenstein becomes over confident with new advantageous technology. He intends to make the 'perfect human' in order to save lives and becomes somewhat obsessed with this idea. He surgically attaches many different body parts together from deceased people. He believes from his previous research tha... ... raved- I swore!' His sudden change in behaviour is what convinces the reader and the police, the murderer is mad. 'I admit the deed! - tear up the planks! - here, here! - It is the beating of his hideous heart!' The murderer admits he committed the murder. In conclusion it is clear that the literature I have studied, 'The Signalman', 'The Tell Tale Heart' and 'Frankenstein' all directly reflect the interests of Victorian Britain. The curiosities in the role of God, the increasing developments in science and technology, the supernatural and insanity were all reflected in these books, as was the work of Psychoanalysts like Sigmund Freud. There was better transport than ever before and psychiatrists found out how the mind worked and were then capable of looking inside it. The literature had to reflect the interests of the time in order to be successful.

Decoding Hidden Misconduct of a Child Essay

In â€Å"The Child Who Walks Backwards†, Lorna Crozier conveys a case of neglect and child abuse, to see the harsh truth of this one needs to focus on what they witness and look focus on a deeper meaning in what they are told. The author conveys this idea through the use of structure and from, figurative language and character. Right of the bat the author uses specific wording to make the reader begin to question the neighbour. â€Å"My next-door neighbour tells me.† (Crozier, 1) the use of the words â€Å"tells me† (1) creates a sense of distrust in the line to come. These words create a stronger feeling rather than using the word says. It makes the reader wonder if the neighbour is being completely truthful or not. The constant concept of the child being clumsy throughout the text also begins to make the reader question what is really going on. In every stanza there are mentions of various injuries to the child â€Å"Trips.† (13), â€Å"Cracks.† (13), â€Å"Smacks.† (14), â€Å"Burns.† (16) the vast injuries that accumulate hint at abuse and neglect. The injuries get progressively worse throughout each stanza. â€Å"The casts that hold his small bones.† (24) the mother should be teaching her child to be more safe and precautious but because she is neglecting him the child’s injuries become more severe. The author uses figurative language in the mothers speech to make it appear as though she is claiming things are out to get the child as a way of covering up the truth. â€Å"Cupboard corners and doorknobs have pounded their shapes / into his face.† (5) the personifications used makes it appear as though the house is deliberately trying to injure her soon, when in reality that is not the case. â€Å"Sparks burn stars in his skin.† (22) again giving human qualities to non -living things are used as explanation for injuries that only a person could create. â€Å"Sits and stares at flames / while sparks burn stars in his skin.† (22) the alliteration catches the readers attention to make them concentrate on what the mother is telling the neighbour. Phillip 2 The language used hides what is really going on giving more reason to doubt what the mother is saying and realize her child is being abused and neglected. Evidence of true character makes it very clear that the child is not clumsy and something bigger is going on. In actuality the child shows no sign of being a klutz whatsoever. â€Å"This child who climbed my maple / with the sureness of a cat, / trips in his room, cracks / his skull on the bedpost.† (14) the next-door neighbour witnessed the child showing clear signs of coordination and agility making the mother’s claims happen to the child not add up to what is being visibly seen. It does not make sense that the child can so easily climb a tree but be so clumsy at home, this makes it quite apparent that the mother is lying about what goes on in their home. â€Å"While she lies / sleeping.† (31) the diction the author used of the word â€Å"Lies.† (30) creates a separate meaning to the line, being that the mother lies and lies asleep while these injuries take place. The fact that these things happen while the mother is asleep means that someone other than the child’s mother is abusing him. â€Å"He walks backwards.† (19) walking backwards makes the child come across as clumsy until you look deeper into the text. People walk backwards when walking away from someone, the child is not clumsy he is backing away from his abuser. In â€Å"The Child Who Walks Backwards†, Lorna Crozier conveys a case of neglect and child abuse, to see the bitter truth one must focus on what they see and looker closer to find a deeper meaning in what they are told. The author conveys this idea through the use of structure and from, figurative language and character. To conclude deeper meanings can be found from the text that su pport the idea of child abuse and neglect.

American Revolutionary War and Common Sense Essay

Many students feel they know about the American War for Independence, but few understand how complex the arguments were and how long the war lasted. In your studies this week, what impressed you about the formation of the American nation? Was there anything presented in the material that you had not thought about before? What do you think about the way that Keene showed both the Patriot and Loyalist experiences during the period? After completing our reading for this week assignment, I learned a great deed; it was very interesting understanding the American Revolution and the War for Independence. There were many events that led the American colonists down the road to Revolution and their War for Independence (1775-1783). The British Parliament, in retaliation for the events surrounding the Boston Tea Party, had passed a series of punishing laws which the American colonists called Intolerable Acts. The Americans had argued that they were not afforded the same rights as the British. But the British ignored their protests, passing laws and demanding new taxes such as the Tea Tas. The basis for the legal argument of the Americans was that the 1689 English Bill of Rights had put into place a constitutional form of government in which the rights and liberties of the individual were protected under English law. The American colonists protested that were not afforded these privileges and that the British had abused their rights and liberties. After the issue in Lexington and Concord, the Americans knew that they had to fight for their own freedom so many battles took place afterwards but Thomas Paine’s â€Å"Common Sense† showed them how urgent it really is to win the Revolutionary War. â€Å"Common Sense† is a 46 page long pamphlet talking about how King George III has wronged the colonists, how the government and humanity were different, and his pamphlet also had religious influences and several other factors in it. After Common Sense was published it was sold 500,000 times within a year and it opened the colonist’s eyes. Overall many different aspects incensed the colonists and made them to rebel against Great Britain. The American Revolution was an effect of taxation, restriction of freedom and passing on of colonial political ideas. If these three cases wouldn’t have taken place the Colonists and Great Britain might not have separated from each other. The militias were the first to grasp the importance of firing from concealed locations and then retreating to take up new positions in which to fire from, at Lexington and Concord. A chapter discussing the American â€Å"Art of War† and its champion General Charles Lee and its protagonist General George Washington (the personal relationship between Lee and Washington would deteriorate early in the way over the issue of the militia’s use). Lee found that hit and run tactics were very effective and noticed their impact had upon British mentality. American militias fighting in this style would allow the British to roam amongst the countryside, but the psychological effect on the British proved to be tremendous as an early form of insurgent warfare. On the other hand Washington disagreed with the militia style of warfare and believed America could not afford to allow the British to run at will in the countryside. He preferred the European style of fighting, where soldiers fought side by side. During the Battle of Bunker Hill, the militia proved capable of fighting in the European style, by fighting from prepared positions of earthworks and trenches. This laid the foundation for the Continental regulars as they would be better disciplined to fight in this fashion. However, for Washington to achieve this, he would have to wait years until the American mentality could be trained to accept the ridged soldier’s life, whereas the British were already disciplined professionally by comparison. As problematic as the militias were, they did have many redeeming qualities. Throughout the course of the war the numbers of American troops in the regular army always remained small, but when the British army lurked near for a fight, American commanders could call out for the militias help. This swelled the American ranks by as much as couple of thousand. In this way the militias proved a valuable asset, as it left the British constantly guessing to the real numbers of their opponents they faced on the battlefield. When I think of the militia, the bible verses that touches me the most is Deuteronomy 31:6, â€Å"Be strong and courageous. Do not fear or be in dread of them, for it is the Lord your God who goes with you. He will not leave you or forsake you.†

The Compare and Contrast Microsoft DOS with UNIX

As is suggestive of its name, an operating system (OS) is a collection of programs that operate the personal computer (PC). Its primary purpose is to support programs that actually do the work one is interested in, and to allow competing programs to share the resources of the computer. However, the OS also controls the inner workings of the computer, acting as a traffic manager which controls the flow of data through the system and initiates the starting and stopping processes, and as a means through which software can access the hardware and system software. In addition, it provides routines for device control, provides for the management, scheduling and interaction of tasks, and maintains system integrity. It also provides a facility called the user interface which issues commands to the system software. Utilities are provided for managing files and documents created by users, development of programs and software, communicating between users with other computer systems and managing user requirements for programs, storage space and priority. There are a number of different types of operating systems with varying degrees of complexity. A system such as DOS can be relatively simple and minimalistic, while others, like UNIX, can be somewhat more complicated. Some systems run only a single process at a time (DOS), while other systems run multiple processes at once (UNIX). In reality, it is not possible for a single processor to run multiple processes simultaneously. The processor of the computer runs one process for a short period of time, then is switched to the next process and so on. As the processor executes millions of instructions per second, this gives the appearance of many processes running at once. User programs are usually stored on a hard disk and need to be loaded into memory before being executed. This presents the need for memory management, as the memory of the computer would need to be searched for a free area in which to load a users program. When the user was finished running the program, the memory consumed by it would need to be freed up and made available for another user when required (CIT). Process scheduling and management is also necessary, so that all programs can be executed and run without conflict. Some programs might need to be executed more frequently than others, for example, printing. Conversely, some programs may need to be temporarily halted, then restarted again, so this introduces the need for inter-program communication. In modern operating systems, we speak more of a process (a portion of a program in some stage of execution (CIT, 3)) than a program. This is because only a portion of the program is loaded at any one time. The rest of the program sits waiting on the disk until it is needed, thereby saving memory space. UNIX users speak of the operating system as having three main parts: the kernel, the shell and the file system. While DOS users tend not to use the term kernel and only sometimes use the term shell, the terms remain relevant. The kernel, also known as the â€Å"Real Time Executive†, is the low-level core of the OS and is loaded into memory right after the loading of the BIOS whenever the system is started. The kernel handles the transfer of data among the various parts of the system, such as from hard disk to RAM to CPU. It also assigns memory to the various system-level processes that occur whenever the computer does anything. The kernel is also responsible for scheduling the CPU†s operations and for letting the shell access the CPU (PC Mag, 1). The shell is the visible user interface to the OS and is a program that loads on top of the operating system and offers users commands that lets them access the OS. Strictly speaking, the shell is an input utility that offers access to the operating system. Technically speaking, the shell, being a separate program, is not a part of the OS at all. In the UNIX world a number of shells are available, among them the Korn shell, the C-shell, the Bourne shell and the Bourne Again shell (yes, really). In DOS, the standard shell is COMMAND. COM, again nothing more than a program. As different versions of command. com came with different versions of DOS, each added new commands and new things that could be done by the user. For example, DOS 4†³s COMMAND. COM added theP switch to DEL to verify each deletion, and DOS 5†³s COMMAND. COM provided the ability to sort the output of the DIR command. An acronym for disk operating system, the term DOS can refer to any operating system, but is most often used as shorthand for MS-DOS. Originally developed by Microsoft for IBM, MS-DOS was the standard operating system for IBM-compatible computers. The initial version of DOS was somewhat uncomplicated and resembled another operating system called CP/M. Subsequent versions have become increasingly sophisticated, however DOS remains a 16-bit operating system without support for multiple users or multitasking. The earliest forms of DOS were crude and utilized only a few commands, but as computers became more advanced, so did DOS. By keeping up with technology, DOS was implemented into more â€Å"user friendly† operating systems. However, as more sophisticated operating systems were released, DOS became less important. Today, cyberpunks involved with the latest OS trends joke that DOS stands for ‘Dad†s Operating System†Ã¢â‚¬  (Comerford, 23). In 1980, IBM asked the Microsoft Corporation to produce the operating system for its first personal computer, the IBM PC. Prior to this, a company called Seattle Computer Products had sold an operating system called 86-DOS to Microsoft. Microsoft hired the author of 86-DOS, Tim Paterson, in April of 1981 to modify the system, and renaming it MS-DOS (Microsoft Disk Operating System), it was released with the IBM PC. Thereafter, most manufacturers of personal computers licensed MS-DOS as their operating system (Brittanica, 1). Limitations of the early PC†s hardware were a big influence on MS-DOS. Although the 8088 model computer had a 1Mb address space, IBM decided to allocate the first 640K of this to RAM, and the rest to ROMs, video boards and other things. Consequently, MS-DOS was set up to support programs whose maximum size was 640K. Version 1. 0 of DOS was released along with the IBM PC in August 1981. It occupied 12K of the systems 640K of memory, was somewhat compatible with CP/M and, much like CP/M, supported only a single directory. By contrast, even the first version of UNIX had a full hierarchical file system. In addition, Version 1. 0 supported only a 160K single sided 51/4-inch floppy diskette. Version 1. 1 was released by Microsoft in October 1982 and supported double sided 320K diskettes. Aside from fixing some bugs, this release was similar to Version 1. 0. Releases such as 1. 1, in which the number to the left of the decimal point is the same as the previous version depict relatively minor changes from the previous release. By contrast, Version 2. 0 was largely a new system. In March 1983, IBM introduced the PC/XT, its first personal computer with a hard disk. It came with a new variant of MS-DOS, Version 2. 0. In this version, Microsoft incorporated many ideas from the UNIX system for which it was also a vendor. For example, incorporating minor changes, the MS-DOS file system was taken largely from UNIX. In addition, the shell was improved, and Version 2. 0 supported a new floppy diskette format, the 360K as well as user installable device drivers, print spooling, system configuration and memory management. At this point, MS-DOS was established as the dominant operating system in PC market. In August 1984, IBM released its first 286 chip based PC, the PC/AT. The PC/AT supported memory up to 16 Mb and had the ability to run multiple programs at once. However, the version of MS-DOS that shipped with the PC/AT was 3. 0, which supported neither of these. Rather, it ran the PC/AT in a mode that simulated the 8088, only faster. Since the PC/AT came with a 1. 2Mb disk drive, battery backup clock, and configuration information in the CMOS, support for these devices was added. What's more, hard disks larger that 10Mb were now supported. In addition, the command processor (shell) was removed from the operating system and made into a separate program. In November 1984, 3. 0 was replace by 3. 1 which provided the first support for networking. In 1987, IBM came out with the PS/2 line of PC which shipped with MS-DOS 3. 3, providing support for both 720K and 1. 44Mb 31/3 floppy disk drives. With Version 4. 0, Microsoft added the DOS shell, a menu driven shell rather than the previous keyboard driven ones. In addition, it now provided support for hard drives larger than 32 Mb. A major new release, MS-DOS Version 5. 0 was shipped in April 1991. Although this was the first version that made any serious use of the extended memory, it still had the restrictions that programs could not exceed 640K. However, it had the ability to locate most of MS-DOS itself in extended memory, so about 600K of the lower 640K was now available for user programs. Version 5. 0 also came with a useful HELP utility, to aid new users. For the first time, MS-DOS was sold in stores to the public (previous versions were only sold to computer vendors who delivered them with their machines) (CIT, 1-3). The MS-DOS 6 family provided more memory management for applications such as Microsoft Windows. In addition, newer utilities were provided for disk-defragmentation, file compression, file backups and anti-virus checking. Other variations of MS-DOS exist, such as PC-DOS by IBM, DOS-V, Dr. DOS and others. There is even a FREE DOS available on the Internet as an MS-DOS clone. Although it can still be found on many computers, MS-DOS is technically an obsolete operating system, being replaced by Microsoft Windows. For personal computers, MS-DOS is a single user, single tasking operating system. Single user means only one person uses the computer at a time. Single tasking means that it essentially runs one application program at a time, and has no inherent support for running more than one application program simultaneously (CIT, 2). If we want to look at the basic DOS operating system itself, there is no need to look further than three system files, command. com, Io. sys and (in DOS6. x and earlier) Msdos. sys. These files are crucial in DOS versions up to 6. 22. Io. sys represents the lowest level of the interface and contains the routines necessary for interfacing the OS with the system†s BIOS. It implements MS-DOS as seen by the hardware and has default drivers for console display and keyboard, printer, serial communications, clock, and a boot disk drive. Msdos. sys handles the higher-level routines such as converting commands from applications into instructions for Io. sys. It implements MS-DOS as seen by application programs. It supports file and record management, memory management, character device input and output, execution of other programs, and access to a real-time clock (CIT, 3). Both of these files are in the root directory, and both are hidden from view by default. The idea is that you are not suppose to see them, so that you don†t do anything destructive to them (such as deleting them). They are also read-only so that they can†t be deleted accidentally. Command. com is the shell program which interprets user commands, presents the shell prompt, and contains a set of internal commands. The rest of MS-DOS consists of a number of utility programs. Although DOS had cornered the PC market, UNIX was still dominant on the larger workstations. The birth of UNIX in 1969 provided the world with its first modern operating system. An interactive multi-user operating system, UNIX was initially developed by programmers for their own use. Working for Bell Laboratories, Ken Thompson and Dennis Ritchie created UNIX as an operating system for the PDP-7 computer. Designed as a simplification of an operating system named Multics, UNIX was developed in Assembly language, a primitive computer language specific to one type of machine (Osiris, 1). However, Thompson developed a new programming language â€Å"B† which Ritchie enhanced to â€Å"C†, and in 1973 this was used to rewrite UNIX which lended the OS portability (Linux Intl. , 1). The original design philosophy for UNIX was to distribute functionality into small parts, the programs (Theochem, 1). In this way, functionality could be achieved by combining the small parts (programs) in new ways. Moreover, if a new program were to appear, it could be integrated into the system. UNIX was slow to catch on outside of academic institutions but soon was popular with businesses as well. The first five versions were part of an internal research effort of Bell Labs, and it was not until the sixth version, called UNIX Timesharing Sixth Edition V, that UNIX was widely distributed (Osiris, 1). Relatively recent developments are graphical interfaces (GUI) such as MOTIF, X Windows and Open View. UNIX has two major versions. One, jointly developed by UNIX Systems Laboratories (USL) and by AT&T researchers together with Bell Labs, generically known as System V, is the commercial version and is the most widely distributed by major manufacturers. The second, developed by the University of Berkley and Berkley Software Distribution (BSD), is the educational version and is completely focused on research. The USL version is now on its fourth release, or SVR4, while BSD†s latest version is 4. However, there are many different versions of UNIX besides these two. The operating system has been licensed to several manufacturers who in turn developed their own versions of UNIX, based on System V or BSD, but adding new characteristics. Most versions of UNIX developed by software companies are derived from one of the two groupings and, recent versions of UNIX actually incorporate features from both of them. However, UNIX has had an unregulated history with over 200 versions (Berson, 16) existing today. The UNIX system is made up of three primary components, the kernel, the shell, and the utilities (which includes the file system). The central part of the OS, the kernel is the first program to start when the system is turned on and the last program to do anything when the system is halted. In addition to scheduling tasks, it manages data/file access and storage, enforces security mechanisms and performs all hardware access. The name â€Å"KERNEL† represents the fact that it is a program designed as a central nucleus, around which other functions of the system were added. The heart of the operating system, it not only interacts directly with the system†s hardware, but presents each user with a prompt, interprets commands typed by a user, executes user commands and supports a custom environment for each user. The two most common shells are the Bourne shell, default for the System V, and the C-shell used mainly with the BSD version (Osiris, 1). The utilities consist of file management (rm, cat, ls, rmdir, mkdir), user management (passwd, chmod, chgrp), process management (kill, ps) and printing (lp, troff, pr).