...Stolen to order on the net It is horribly that it occurs; people are having their babies and children stolen. Imagine having your child stolen. You are waiting for approximately nine months to see your child for the first time, and all that excitement and joy is crushed by calculated and cruel people. It happens that you can order children through the internet and have them brought to your home. An innocent Guatemalan girl named Josefa Ceballos was exposed by this phenomenon. The obviously corrupt hospital where she gave birth to her baby boy told her that the child was death born and she wasn’t allowed to see the body. It was completely bullocks and the little boy was about to be freighted to California. But to her luck she tracked down the baby and had him right back. 'I wanted to die: he was my first born. Those people tore my heart open.” These kind of adoptions mostly take place in some of the world’s poorest countries and areas. It doesn’t seem to be illegal in the countries but it definitely is wrong. The adoptive parents surely know what they’re doing when they order their next child, and they should be shameful. There has to be something wrong with them. By making those illegal adoptions they support a bad case and frightening environments. They take part in kidnapping and destroying other people’s lives for their own pleasure. Ethically it’s wrong as well. Roughly, adoption is legal human trading but I can see through that as I know the children most of the...
Words: 624 - Pages: 3
...it can increase labor productivity and, there- fore, net revenue by reducing air pollution in its mines. It estimates that the marginal cost function for reducing pollution by installing additional capital equipment is MC 40P where P represents a reduction of one unit of pollution in the mines. It also feels that for every unit of pollution reduction the marginal increase in revenue (MR) is MR 1,000 10P How much pollution reduction should Appalachian Coal Mining undertake? Appalachian Coal Mining decided to install additional capital equipment, they would decrease the amount of pollution that their company produces. This installation of additional capital equipment will also lead to an increase in labor productivity. However, when assessing the benefit that this equipment will produce, one must also take into consideration the additional costs of such activity. When assessing this situation, one must make sure hat the costs are not greater than or equal to the benefits, thus offsetting any benefit from installing the equipment and the pollution reduction. In order to determine whether or not the cost of installing the capital equipment outweighs the benefits of the equipment, one must fix the level of pollution reduction and determine the optimal level of pollution reduction. According to our text, “the optimal level of the activity—the level that maximizes net benefit—is attained when no further increases in net benefit are possible for any changes in the activity...
Words: 803 - Pages: 4
...publicized however, the inherent disadvantages brought forth with this technology are dangerously overlooked, much to the advantage of the parties who are the source of these issues. With the necessary funding, governments can and have been known to conduct surveillance on their citizens via the Internet (Geer, 92-93). The Internet has also allowed nations to conduct espionage on each other, becoming a serious national security risk as a new platform over which warfare can be carried out has been created (Solis, 1-3). Although businesses can leverage the Internet to achieve an incredibly high degree of globalization, the integration of Internet technology into businesses has opened them up to financially driven cyber attacks, resulting in net losses of millions each year ("Cybercrime Becoming More Professional." 3). The globalization brought with the Internet is not selective; it is inherent. Gritzalis and Gurvirender argue that a massive underground economy has birthed where criminals are achieving new levels of sophistication and organization, optimizing their gains and deepening the losses of society (1-2). This paper will explore the argument proposed by Gritzalis and Gurvirender. Criminals who have adapted to the cybercrime market are becoming increasingly complex in their methods. The rise of virtual marketplaces for illegal goods and services has proved effective in thwarting law enforcement agencies (Tor Project, 2011). The underground economy can be broken down into...
Words: 1217 - Pages: 5
...1. Ebay Strategy Analysis Strengths | Weaknesses | Global Leadership for Online AuctionsBusiness ModelCustomer Relations ManagementPaypal | Need to Overcome Fraudulent TransactionsVulnerable to system breakdownsLack of New Ideas | Opportunities | Threats | New and Emerging MarketsMarket Penetration | CompetitionConsumer ConfidenceUncontrollable Cost | Strengths Global Leadership for Online Auctions Ebay is a giant marketplace used globally to buy and sell things of wide variety around the world. This is the top of the mind way of selling or buying things in the internet. No other companies can even come second to Ebay when it comes to providing a place where sellers and buyers meet. Business Model The company has essentially zero cost. They do not have warehouses to store goods, nor do they have employees to pay to maintain a store. The business model is simple and effective. People can sign up and just start buying or selling in an auction type setting. Unlike the other auction sites where people feel that they are not getting ripped of their money, the auction in ebay is transparent. You don’t pay for a price over your valuation of the item. Customer Relations Management Ebay can costlessly collect data from buyers and sellers because they have to sign up for an account before they can make transactions. This data is a valuable asset towards understanding people’s attitudes in buying or selling. Buyers and sellers can leave feedback to one another (C2C)...
Words: 1886 - Pages: 8
...to store information for a business. Human beings have advanced tools that far exceed the capacity of filing cabinets. Databases save businesses time, ease communication, create a safety net, and are environmentally friendly to name a few reasons why any modern business should invest in a database. In an office environment misplaced files are common occurrences and when situations like these arise it is wastes time. Even with a perfect organizational system and workforce the time needed to go through filing cabinets in order to retrieve files and specific details contained in them is a time consuming process. With a database system a simple query operation can be performed on the information you need and within seconds it becomes available. Databases can ease communication for businesses with multiple branches. A central database can be used to share the information between branches so each branch can have access to the same data without mishaps. If a business is using filing cabinets to store their data and do not use databases several factors can clearly jeopardize the data in those cabinets. Files can be stolen or lost and disasters can permanently destroy all the information contained within a business organization. With encryption databases can be secure and the fear of lost or stolen files or information is no longer a concern and disaster recovery is possible in database systems. Having a database opposed to wasting so much paper can be seen as an act of going green...
Words: 291 - Pages: 2
...The 24th Computer Software and Applications Conference (compsac2000), Taipei, Taiwan, Oct. 2000. A Practical Method for Watermarking Java Programs Akito Monden Graduate School of Information Science, Nara Institute of Science and Technology akito-m@is.aist-nara.ac.jp Hajimu Iida Information Technology Center, Nara Institute of Science and Technology iida@is.aist-nara.ac.jp Ken-ichi Matsumoto Graduate School of Information Science, Nara Institute of Science and Technology matumoto@is.aist-nara.ac.jp Katsuro Inoue Graduate School of Engineering and Science, Osaka University inoue@ics.es.osaka-u.ac.jp Koji Torii Nara Institute of Science and Technology torii@is.aist-nara.ac.jp Abstract viewers[6][22]. As shown in figure 1, class viewers expose the internals of a class file, displaying class structure (fields and methods), thus, program users may know how to use that class file without asking to the original programmer. To make matters worse, program users can obtain source codes of a class file by using Java decompilers[15], such as SourceAgain[2], Jad[14], Mocha[24], etc. In this situation, the Java program developer’s intellectual property will be infringed if a program user steals anyone else’s class file and builds it into his/her own program without the original programmer's permission. We call this copyright infringement a program theft, which is one of the reasons why many companies hesitate to use Java in the real software...
Words: 4625 - Pages: 19
...LOJACK CORP (Form: 10-K, Received: 03/15/2013 14:17:34) Page 1 of 179 Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 10-K Annual Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 For the fiscal year ended December 31, 2012 or Transition Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Commission File No. 001-08439 LOJACK CORPORATION (Exact Name of Registrant as Specified in its Charter) Massachusetts (State or Other Jurisdiction of Incorporation or Organization) 04-2664794 (IRS Employer Identification No.) 40 Pequot Way Canton, Massachusetts (Address of Principal Executive Offices) 02021 (Zip Code) (781) 302-4200 (Registrant’s Telephone Number, Including Area Code) Securities registered pursuant to Section 12(b) of the Act: Title of Each Class Name of Exchange on Which Registered Common Stock, $.01 par value Preferred Share Purchase Rights NASDAQ Global Select Market Securities registered pursuant to Section 12(g) of the Act: None Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. No Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Act. Yes Yes No Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange...
Words: 89414 - Pages: 358
... late 1980's the very first mobile phone was available in the market for purchase off course not everyone was afforded to buy it at that time it had limited functions such as making calls and possibly sending text messages, then it gradually changes from there towards these technology, as the names says smart phones are multifunction device which allows its users variety of options such as making phone calls, text, browsing the net, or playing games basically it allows the users to learn and earn while having fun at the same time with that options in mind this makes the popular target from the today's society.(occurring article named: eMarketer.com ) There is no doubt that smart...
Words: 1881 - Pages: 8
...(element1) and incidental costs (element2). Cost base for business premises = $2380000. Incidental costs include costs that are associated with acquiring or disposing the asset and these costs are listed in sec110-35 ITAA97. Incidental Costs= $13500(legal fees) + $45000(agent’s fees) =$58500. Total Cost Base = $2380000 + $58500 = $2438500. According to sec116-20 ITAA97 capital proceed is defined as the money or market value of the property received in a CGT event or which the taxpayer is entitled to receive. Capital Proceeds = $2650000. Calculation of a net capital gain or a net capital loss for the income year is shown in sec100-50 ITAA97. According to that the net capital gain or loss to be included in assessable income for the year ended 30 June 2014 as a result of the sale of the factory: Capital Proceeds $2,650,000 Less: Total Cost Base ($2,438,500) Capital Gain $211,500 Less: Carry forwards Capital Loss 9$70,000) Net Capital Gain $141,500 The cost base of the factory is not indexed for inflation since it was acquired after 21 September 1999 (Div 114) ITAA97. The discount method is also not applied since Cut and Chop Pty Ltd. is a company (Div115). Hence the capital gain of $141500 should be the amount to be included in assessable income for the year ended 30 June 2014. Answer B) According to sec70-10 ITAA97 trading stock should include anything that is purchased for resale during the ordinary course of business. Sec70-45 ITAA997 provide three alternatives methods...
Words: 1345 - Pages: 6
...Competition Bikes Inc. Horizontal Analysis Competition Bikes Inc. net sales when matched to the previous year were substantially lower. In essence, the current economic changes attributed to this situation. However, the company anticipates per unit transactions will go into a period of growth over three subsequent years, and it will thus continue being profitable. In spite of the noted low sales numbers, the net price of product sold when matched to net sales; stayed at seventy percent. This validates that the raw material values and labor inputs have remained consistent. In addition, the price for advertising was lower by 16.3 percent, which was due to the lower sales data. The first expenses that are often affected are advertising and marketing budgets when the economy takes a downturn. The company expenditures have been pretty continual from the operational beginnings to the present time. One such expenditure is the utilities, 11.1 percent is allocated for energy, which is directly related to an increase utility rates. The next expenditure is administration cost, which encompass about 7.6 percent of expenses in relation to the fifteen percent reduction in sales. In correlation, there is a decrease in operating revenue that is in correlation to the sales numbers, which now stands at fifteen percent. The organization pays utilities, salaries and fixed expenses regardless of sales or the lack of sales. This disrupts the organizations monies in correlation to...
Words: 3424 - Pages: 14
...Introduction The 21st century is an era where the world is developing faster to insure a better life. One of the main factors of this is technology. It is developing daily, which is helping people live in a more comfortable lifestyle. Technology is very useful, almost everybody has a cell phone in order to stay in contact with their family, friends and business associates. Another example would be computers, and now-a-days a future employee needs to have some sort of computer skill to get a decent job. Therefore, companies are starting to stop using paper work and using more databases on the screens of technology. Therefore, people have started relying on computers to keep their important information safe. With that being said, computer crime rates have started to increase over time which created the cyber theft industry. Throughout this paper we will be discussing four angles about this industry: the ways criminals steal personal information, why criminals choose cybercrime, how to protect yourself, and cases of cyber theft. Cyber Theft Process Computers are to be considered as the mother of technology, meaning every new technology is developed through a computer. At the same time, computers could be compared to a dangerous weapon considering this technology could be used to steal other people’s personal information. Cyber theft is using a computer as a base and a network to travel through the internet to any device that is connected to the internet. However, cyber theft started...
Words: 1547 - Pages: 7
...A1.a. Horizontal Analysis Results Competition Bikes, Inc. has seen a rather large decrease in net sales from the current period (years 7 and 8) versus the period before (years 6 and 7). The decrease is attributable to the current economic situation. The company expects unit sales to increase over the next three years but to still stay below the high unit sales figure of the 4,000 units sold in 2007. While sales have decreased, the cost of goods sold as a percentage to net sales has remained a constant 73%. This show raw material prices and labor have remained fairly constant. Advertising has been cut 16.3% from the two periods as a result of lower sales. Marketing budgets are usually the first expense to be cut in a downturn market, but are not necessarily the most prudent as companies must still fight hard for the available sales which are present. For general and admin expenses, Competition Bikes has stayed relatively flat to expenses from the previous period to current. Utilities are up 11.1%, probably due to higher energy costs. One area that bears investigation is the line “other general and admin expenses” which is up $12,000 or 7.6% over the period while sales have fallen 15%. The most troubling line is “operating income” which has fallen 69.1% while sales has fallen only the 15%. The fact of fixed overhead, salaries, and utilities, which are paid out whether any sales are brought in, are draining company cash much more than sales percentage decline. It...
Words: 3057 - Pages: 13
...Financial Management for NPO I. Introduction “Ten years ago, management was still a dirty word for those involved in nonprofit organizations. Nonprofits prided themselves on being free of the taint of commercialism and above such sordid considerations as the bottom line… Today, nonprofit organizations have learned that they need management and leadership even more than business does…” (Montana and Petit, 2009) The years when “management” was a prohibited word in nonprofit organizations are long gone. Nowadays, nonprofit leaders are starting to realize what an essential role financial management plays in NPOs. Moreover, as the number of nonprofit organizations around the world keeps rising, more nonprofit leaders and managers have aimed to develop their skills in financial management. As a matter of fact, the nonprofit sector is one of the fastest-growing sectors around the world: just in the United States there are 1.5 million nonprofit organizations and growing, employing one in 10 American employees. In this paper, we will look at: 1) the financial management process, 2) the importance of financial management for nonprofit organizations, 3) financial management for nonprofits organizations. II. What is Financial Management? One of the most accepted definitions of financial management was given by Kuchal, stating that “Financial Management deals with procurement of funds and their effective utilization in the business” (as cited in Paramasivan & Subramanian...
Words: 2485 - Pages: 10
...smallholders send their palm kernels to co-operative mills for processing. * Once the CPO is extracted, it is then sold to refineries where it is refined for local consumption or export. These refineries are concentrated in areas where palm oil cultivation is a major activity. * The refineries commonly OUTSOURCE the transportation of CPO to transport companies. The transport companies are responsible to deliver consignments of CPO from the mills to the refineries. * The tankers have to be modified to carry CPO. * Approximately 17.73 million metric tonnes are moved yearly from the mills to the refineries by the tankers operated by transport companies. * Gross profit margins: 35%-45% * Administrative overheads are low. Net profit can be made if operated efficiently. * Achilles’Heel (a deadly weakness in spite of overall strength, which can actually or potentially lead to downfall) is COST OF SALES due to: * Vehicle maintenance costs * Compensation payments to refineries for short delivery of CPO. Picture 1: The Supply Chain of Palm Oil 1.2 MAJOR ISSUE IN THE TRANSPORT OF CPO: OIL PIRACY * Stealing of CPO by the drivers, depot (palm oil...
Words: 6418 - Pages: 26
...results of this…” (Simon and Schuster Inc., 1990) Therefore in regards to the horizontal analysis we are basically looking across the balance sheet or statement. For this task we are given a comparative income sheet. This document lists years 6 through 8. The information on the sheet gives us a look at how the company is doing financially, and what the company is doing in regard to sales. Looking at the horizontal analysis for Competition Bikes, Inc. you can tell see that Competition Bikes, Inc. has experienced a decline of their net sales. It is fairly certain that this decline is a direct correlation to the downturn in the economy. Competition Bikes, Inc. remains upbeat believing that sales will increase during the three year future projections, but they are expecting the new high to fall below the sales figures they saw in 2007. Even though Competition Bikes, Inc. saw their sales decrease, when the cost of goods sold is formulated as a percentage of net sales we see that it remained steady at 73%. This is a good indicator that the labor budget and inventory prices have not seen an increase. We also see that advertising has been cut by 16.3%, this can be assumed is due to lower sales. When looking at the line titled general and admin expenses we see that Competition Bikes, Inc. has been able to contain their costs from the previous period, even though utilities have risen 11.1%, this most likely can be attributed to the higher cost...
Words: 4378 - Pages: 18