Internet Taxation and the Expansion of E-Commerce Essay example -- Tax

Internet Taxation and the Expansion of E-Commerce Internet taxation is an issue concerning different aspects of the Internet and its taxing. The taxes include: (1) taxes imposed upon Internet access fees, (2) sales taxes charged to online businesses selling to other businesses, and (3) sales taxes charged to consumers buying from a business. This is a very important issue as Internet sales continue to increase and as more business is conducted over the Internet. Because of this, revenue is not being pumped into state and local economies as much for lack of purchasing at local stores, and economies’ revenues are suffering as a result. Taxes could be imposed on Internet purchases, but this would in turn affect those businesses who conduct their business online, either business-to-business or business-to-consumer, and those consumers who shop online. Internet Taxation: What it is and Why it is Important As already stated, Internet taxation is the imposition of taxes on Internet access fees and taxes that could be added to goods, services, properties, and information purchased over the Internet. In 1998, Congress passed the Internet Tax Freedom Act which established an Advisory Commission on Electronic Commerce. This Commission was set up to study federal, state and local, and international taxation and tariff issues concerning purchases over the Internet, and everything else along with electronic commerce. Electronic commerce, or e-commerce, is â€Å"any transaction conducted over the Internet or through Internet access, comprising the sale, lease, license, offer, or delivery of property, goods, services, or information, whether or not for consideration, and includes the provision of Internet access.† (The Internet Tax... ...mmission on Electronic Commerce, Mar. 8, 2005, http://www.ecommercecommission.org/ITFA.htm Lassman, Kent 2001, The Internet Tax Freedom Act: Congress Could Put an End to Tax Confusion, The Federalist Society, Mar. 8, 2005, http://www.fed-soc.org/Publications/practicegroupnewsletters/telecommunications/tc020102.htm Maguire, Steven Dec. 12, 2000, RL30431: Internet Transactions and the Sales Tax, Congress, Mar. 8, 2005, http://www.ncseonline.org/NLE/CRSreports/ Science/st-65.cfm?&CFID=19433234&CFTOKEN=43272686#_1_3 Nellen, Annette Sept. 26, 2001, Overview to E-Commerce Taxation Issues, San Jose Silicon Valley Chamber of Commerce, Mar. 8, 2005, http://www.cob.sjsu.edu/ facstaff/nellen_a/ECTaxUpdate9-01.doc Taxes-Background on Internet Taxation, January 2001, Association of American Universities, Mar. 8, 2005, http://www.aau.edu/sheets/InternetTax.html

Lets Put Pornography Back in the Closet by Susan Brownmiller

Chad Cummins English 122Y Mr. Fiorenza Analysis Paper The first essay I chose is â€Å"Let’s put pornography back in the closet,† by Susan Brownmiller. I chose this one because I figured analyzing it would not be too difficult after writing about â€Å"First Amendment Junkie,† in a previous assignment. Susan Brownmiller's essay voices her feminist view towards pornographic material. Her claim is that without restriction, the first amendment has allowed women to be publicly perceived as objects. The first amendment gives American citizens the right to free speech, and in Brownmiller's opinion the nation abuses that right.Obscenity laws have been in place since the early seventies, but according to Brownmiller, the Court has ruled sexually explicit content not obscene many times throughout history. By her bringing up the Hollywood ten makes readers think that the directors of pornography should also go to jail. Her feminist view is that graphic pornographic content is obscene when it degrades women. Sexual material with educational or objective purpose is fine, as long as there is no dehumanizing or demeaning of women.Brownmiller's opinion is that porn turns women into objects, and is advertised in such a way that the public perception of women is that they are just material objects. She thinks material that humiliates women in this way should be restricted, shut away from the public eye. Instead it gets flaunted as it's been in the past. One example she chooses to fight her case is that if the public perception of women is that they are objects, a rapist might safely think he's done nothing wrong. She says it makes a rapist feel like he is merely giving into normal urges.Brownmiller implicitly anticipates many angles for argument in her essay. She goes after the argument one might make that pornography is a form of art. Her opinion is that the porn industry is an unethical professional business using high standards of visual technology. They get away with it now because it is skillfully filmed and edited, to have a good design of artful grace. Another argument she predicts is the opposition made by the Court saying that no one is â€Å"compelled to look†. Her opinion is that with porn having the ability to flaunt tself openly to the general public without the filtering of degrading explicit content, it just throws itself in the face of the public. Brownmiller has said one possible solution at least to her would be to get the stuff out of sight. She wants to leave it up to the legislators. Let them be the judge if pornography should be kept out in the public eye. In conclusion, Brownmiller laid out the main points to a big problem in America. The issue of freedom of speech, and if there are any limitations. Using pornography as an example made a very good argument for this topic.The second essay I chose to analyze is â€Å"protecting Freedom of Expression on Campus,† by Derek Bok. I chose this as my second essay because; I assumed it would relate to m more closely due to the fact that I am a college student. In â€Å"Protecting Freedom of Expression on the Campus†, the author, Derek Bok shows how expressing yourself falls under the First Amendment, whether it is on a private college campus or public college campus. He further explains that just because it is protected by law does not mean that it is â€Å"right, proper, or civil.Bok goes on to show how censoring freedom of speech would cause people to â€Å"test the limits† to gain more attention than is needed and if dealt with in the proper manner. The author starts off with a strong example of Harvard students displaying a confederate flag and swastika. Freedom of expression is a right and should not be used inappropriately. The First Amendment rights have caused much controversy because it allows people to say, act, or feel how they see fit; for example, hanging of a Confederate flag or displaying a swastika in pub lic view.It is a very hard and intense act; although it is their right to do so. According to the Supreme Court’s ruling, the displaying of these symbols is protected under the First Amendment. Regretfully, people act and react because they are offended by things like this, but it is one of our many freedoms as Americans. Although it cannot be prohibited it should be responded to in such a way they do not feel put down or that they are wrong in expressing themselves, but rather suggest to them that it is hurtful and offensive to others.We have the right to be offended as others have the right to display or express their own interests. Diverse communities in the United States set certain laws to protect their properties from being vandalized with graffiti and protect them from loud noise; rules of this kind should be evenly upheld in order to not discriminate for or against anybody’s opinions or ideas. If the governing authorities see fit to change the laws to prohibit such expressions, they should be cautious.Bok says we are faced with the main example of, the conflict between our commitment to free speech and our desire to have a community founded on mutual respect. Bok shows that power of censorship is very dangerous because declaring certain things offensive will create a lot of attention. The stance Bok sticks with throughout the article is clear. He thinks appropriate officials and faculty members should take the lead on education students on what these actions do to others.He also thinks ignoring the displays would work because students would not have such an urge to put them on. It would be safer than prohibiting them, because all that does is give the violators more of a reason to act out. In conclusion, bringing up the example of the Harvard students displaying confederate flags was a good way to show his main point. The main idea is trying to bring out the difference between free speech and offensive material. This was a good way to bri ng up a huge problem that our nation is facing in the world today.

Influence of Christianity and Islam on Medieval Europe

CHIJIOKE MADUEWESI ID:9315 CHRISTIANITY In medieval Europe, major impacts from the fall of the roman empire still exists today. One of these religion is Christianity, which has made a staunch effect on medieval Europe. Christianity has been a major practice in Europe since the first century. It accounted for more than 76. 2% of the Europeans. Christianity introduced catholic churches in medieval Europe. These churches laid down meaningful influences, which has and is still aiding European countries till date.These churches in medieval Europe somewhat lectured people, that their souls were conceived in sin, and also, these sinful souls could be saved if only they repented. This applied evenly to everyone with no exception, including the kings and queens. These churches taught the European to be charitable, a good example can be seen in the â€Å"Story of lady Godiva†, where she was honored by the population for her charity. The church also started schools in the west, a perfect example is the kings school in Canterbury, that is still operating today despite its Age (founded in 596).The church, also Supplied hospitals for the sick, lame and injured to be catered for. These group of people, had their needs attended to by the nuns and monks of the church. Again, the church made available sanctuary for the oppressed and fugitives. ISLAM Islam, a religion with a strong pursuit for excellence wherever it finds its self. They served â€Å"Allah†, they took prayers very serious, praying five times daily, showing their zeal for righteousness and respect to â€Å"Allah†. Islam significantly were effective in different areas in the early ages of medieval Europe .They gave major influences in various aspect of Europe, as in, Art, architecture, technology, language and many others. First, many words used in Europe were derived from islam. These words are based in major sciences such as mathematics, medicine, physics etc. Some of these words include; Algo rithm derived from â€Å"Al-khwarizmis†, Algebra from â€Å"Al-jabr† etc . These words are still viable today, helping the mathematicians formulate equations in Europe. Furthermore, Arabic schools were created in Europe, in order to support the muslims in Europe to read and write in Arabic.It also functioned to teach its language to people who are willing to transform to a different religion. Several Arabic books, written by great Islamic authors, aided major developments in medicine and physics. Avicenna, a renowned muslim author, famous for his book by the name â€Å"The canon of medicine† which influenced European Medicine and is still a standard medical text book in Europe. In this book, he brought up the idea of infectious/contagious diseases, that spread easily from person to person through air-borne. This has helped doctors today to completely eradicate or vaccinate specific carriers in Europe.Also, Muhammad ibu Zakariye Razi, famous for writing books (en cyclopedias), realeased his book by name â€Å"The comprehensive Book of Medicine†, which has carefully explained the distinctions between certain diseases such as measles from chicken pox, thereby, enabling the doctors to vividly discover the symptoms that cause them, also, prevents these doctors from mixing both. In physics, another popular author, Alhazer, wrote the â€Å"Book of Optics† (Ibu al-ttaytham) it was highly notable for its development and influence on the theory of vision and light, which has made major changes in the optic world of physics in medieval Europe.In medieval Europe, Islamic arts were highly rated and decorative, thus, its high importation into Europe. Its designs featured man hunting and carvings, which indicate ancient renaissance art, which has been greatly acknowledged in Europe. However, it is fascinating to know that, home materials such as carpets and flower vase were introduced to Europe by islam. These carpets indicated wealth in Eur ope. They are still traded today, mainly by the aristocrats. Moreover, medieval Europe adopted their ideas of technology from the Islamic world.These technologies include, astronomical devices, developed and refined by the Islamic world, which Europe admired and obtained. Other examples include; gearing in water clocks and crops. ROME Rome, one of the greatest empires known, respected for its violence, army and rule. They influenced the medieval. They brought about the advent of advanced weaponry in Europe. Most of the European weapons were collected from the world of rome and transformed into mass destruction devices. The Europeans took advantage of this, and used them in wars.Today, Europe still has a standard class of weapons, used for protection in battles. Moreover, Roman civilization had an effect on the culture, language, architecture and the European government. In terms of language, the Romans spoke latin and latin is popularly spoken in Europe. They were also a major influ ence of classical architecture. In terms of religion, Constantine the great made Christianity a popular religion by restricting the killing of Christians. Now, Christianity is a major aspect in Europe.Many of the cities presently in Europe were founded by the romans and also water system works such as plumbing was introduced by the romans in Europe. Many artistic works were gotten from rome, also, symbols and logos such as; eagle wings, coat of arms normally on flags were gotten from Rome which European flags still bear nowadays. Finally, European parents now name their children with latin names such as; Paulus, Julius, maria and Julia etc. This was a major contribution from in European countries today.

Acc/230 Week 6 Assignment

Week 6 Assignment: Candela Corporation Case Rebecca Mouser ACC/230 Financial Reporting: Peeking Under the Financial Hood November 4, 2012 Instructor Nathan McDaniel Week 6 Assignment: Candela Corporation Case Assignment: Candela Corporation Case Resource: Ch. 4 of Understanding Financial Statements * Compose a 500- to 750-word paper responding to questions 1 and 2 of the Candela Corporation Case on p. 146 (Ch. 4). * Format your paper according to APA standards. * Post your paper as an attachment. 1.Using the Consolidated Statements of Cash Flows, prepare a summary analysis for the years ended July 3, 2004, June 28, 2003, and June 29, 2002. Analyze the cash flows for Candela Corporation, Inc. for all three years. 2. Explain what information you gain from the statement of cash flows that cannot be found directly from the balance sheet or income statement. â€Å"Candela Corporation is a pioneer in the development and commercialization of advanced aesthetic laser systems that allow phys icians and personal care practitioners to treat a wide variety of cosmetic and medical conditions† (Fraser & Ormiston, 2007, pp. 46-147). After reviewing the corporation’s statement of cash flows for the years 2002, 2003, and 2004, it is clear that the company has taken on many changes financially. In 2002, Candela Corporation had a weak start with several losses compared to the years 2003, and 2004. In 2002, Candela had a net loss of $2,154 (thousands) compared to a net gain in 2003 and 2004. Candela Corporation had a significantly higher amount of loss in its net cash used in operating activities of $7,071 (thousands) compared to its net loss of $2,154 (thousands), a difference of $4,917.Candela Corporation also had a net loss in its investing activities of $1,058 (thousands), and a net loss in its financing activities of $5,141 (thousands). Candela also had a loss of $68 (thousands) on its income taxes for the year. In 2002, the company took a loss in the followi ng operating areas according to their statement of cash flows. Provision for deferred taxes $115 (thousands), tax benefit from exercised stock options $6 (thousands), effect of exchange rate changes on foreign currency denominated assets and liabilities of $305 (thousands).Account receivable $3,525 (thousands), notes receivable $54 (thousands), inventories $1,661 (thousands), and accounts payable $3,069 (thousands) and income tax payable $784 (thousands). Net losses in investing and financing areas include purchase of property, plant, and equipment of $1,058 (thousands), repurchases of treasury stock of $5,215 (thousands), and principle payments of long-term debt of $370 (thousands). In 2003, Candela Corporation had a net profit at the yearend of $6,814 (thousands) with a net cash used in operating activities of $11,655 (thousands); a significant difference from 2002.Candela Corporation still had a net loss in its investing activities of $1,227 (thousands) while they had a net profi t in its financing activities of $176 (thousands). Other net losses the company incurred in its operating, investing, and financing activities sections were provision for bad debts $13 (thousands), provision for deferred taxes $682 (thousands), and tax benefit from exercised stock options of $505 (thousands). Other areas are restricted cash $57 (thousands), account receivable $2,417 (thousands), accounts payable $1,409 (thousands).Accrued warranty costs of $921 (thousands), purchase of property, plant, and equipment $1,227 (thousands), net borrowings (repayments) on line of credit $1,114 (thousands), and principle payments of long-term debt of $3,330 (thousands). Candela Corporation seems to be most successful in 2004 according to its statement of cash flows. In 2004, Candela Corporation had a net income of $8,119 (thousands) and $1,132 used in net operating activities. Even though the company still had several losses in 2004 they were still able to profit from the last two years.Ot her net losses the company incurred in its operating, investing, and financing activities sections were tax benefit from exercised stock options of $1,223 (thousands), restricted cash $200 (thousands), accounts receivable $7,663 (thousands) and inventories of $2,134 (thousands). Other current assets of $2,550 (thousands), other assets $236 (thousands), accounts payable $91 (thousands), income tax payable $1,312 (thousands), and purchase of property, plant, and equipment of $685 (thousands).The income statement and balance sheet provides an adequate amount of information, but the statement of cash flows provides a clearer picture of what a company is doing and how well they are doing. The income statement and balance sheet provides information about the accounts receivable and the accounts payable as well as depreciation; the statement of cash flows also provides this information. â€Å"A company’s financial statements consist of the balance sheet, income statement and cash f low statement. The balance sheet summarizes the assets, liabilities and shareholders’ equity of the company.The income statement shows the sales-related activity over a period, which is usually a quarter of a year. The cash flow statement shows the cash inflows and outflows during a period. Financial information is important in assessing a company’s profitability, detecting problem areas and making investment decisions† (Basu, 1999-2012). References Basu, C. (1999-2012). The importance of Income Statement and Cash Flows. Retrieved from eHow: http://www. ehow. com/info_8274659_importance-income-statement-cash-flows. html Fraser, L. M. , & Ormiston, A. (2007). Case 4. 2 CandelaCorporation. Prentice Hall.

The Early Development and History of Movies Essay

The Early Development and History of Movies - Essay Example It took America a year to catch up, and Edwin S. Porter produced a twenty minute film, The Great Train Robbery. In these two early films, one can see the start of two of movie's most popular genres, the sci-fi movie, and the western film.( ) D.W. Griffith was one of the leading filmmakers of his, and arguably in all of filmmaking. He first stumbled upon Hollywood in 1910, and filmed the first movie there, In Old California. In his career, he filmed over 450 short films, a massive amount for any filmmaker to reach. (Griffith 2006) By 1912 Hollywood became the center of American film and cinema. D.W. Griffith made many leaps and bounds in the now growing field. He used such techniques as multiple cameras and different angels, as well as his use of cross fading, fading in and out, and even flash backs. These are techniques still used today in the film industry, and that greatly add to film as a quality and living art form. () One of his films, The Birth of a Nation, was a three hour long silent film about the American Civil War. Although the film was a marvel technology wise, the portrayal of blacks in the movie help stimulate an already breeding negative image. The National Association for the Advancement of Colored People tried to have the filmed banned, and when those efforts failed, they attempted to have certain scenes they found especially revolting censored. D. W.

Case Study analysis (Operations Management) Essay

Case Study analysis (Operations Management) - Essay Example This paper provides answers to two questions from the Bruynzeel Keukens: Mastering Complexity case study. After reading the case study my recommendation for the company is to redesign its supply chain. The problems start with the company’s logistics. There is poor synchronization between up and downstream supply chains. Supplier lead time is twice as long as the optimal point needed to achieve efficiency. Bruynzeel Keukens has communication issues between the sales department and the inventory warehouse department. The company has problems keeping adequate inventory levels. Due to an inability to adequately estimate the demand for retail kitchen customer the enterprise keeps high inventory levels. All the problems the company faces with its supply chain is hurting the ability of the company to satisfy the customer needs. This can lead to lower customer retention rates. Companies that are unable to master their supply chain suffer from operating inefficiencies that hurt their profitability. Despite the fact the company currently holds an industry leading 23% market share the limit ations of the company’s supply chain are a risk factor that can cause the business to lose market share points. Bruynzeel Keukens must implement changes in its supply chain practices in order to become a more flexible and efficient enterprise. A simple solution that can help minimize the bottlenecks and complexities of the system is reducing the kitchen combination alternatives by 50%. The firm would still offer 20 million potential combination of product variety which is still very impressive. In reality having such a high product variety does not add any value to the business. This simple solution will reduce the firm’s inventory costs. Another solution that can help the supply chain system is adaption of just-in-time (JIT) inventory system for the retail kitchen business segment. It would take between three to six months to switch to

Argue a position Essay Example | Topics and Well Written Essays - 750 words

Argue a position - Essay Example Even though many people have expressed their dissatisfaction with the engagement of the United States in the war against terrorism, American was right to enter the war because the benefits far much outweighs the costs of being in the war. In this terrorism age, it was prudent for America to enter in the war against terrorism in order to be in the upfront of protecting humanity as the world superpower. After the September 11 terrorist attack on the United State, there was panic all over the world and the only way to dispel the fear that terrorist under the leadership of Osama Bin Laden had planted in the heart of Americans and the entire globe, it was necessary for America to invade the boundaries of Afghanistan in search of the dangerous group (Heymann 19). The United States initiated the war against Afghanistan with the support of allies. America together with its allies in the war never aimed at retaliation following the September 11 terrorist attack on innocent civilians, but the main focus was to destroy a safe and supportive operation ground for al-Qaeda in Afghanistan. The main focus was to oust the Taliban out of power so as to dismantle and disable the al-Qaeda group that had been a nightmare in the region an d to the United States and the rest of the world. The al-Qaeda treated women and children in a brutal way aiming to subject them to a lifetime misery and abject poverty. Also, the Al Qaeda and the Taliban regime used civilians as shields while perpetuating their atrocities, which highly contravene humanity. Taliban commanders seized humanitarian aid offered to innocent civilians in the war torn region and cared little about human life (Oshunrinade 160). The al-Qaeda committed wanting humanitarian crimes and propagated drug trade to finance their acts of terrorism around the world. Was these not enough reason for a country that believes in human rights and freedom to intervene? The