Disparity Example

Disparity Example Disparity – Coursework Example Disparity The current budget of North Carolina, which stands at $19.7 billion, has largely cut on education spending. Schools in North Carolina are funded differently depending on their locality. Schools in low income areas are supposed to get more funds than schools in higher income areas; this is because the former are likely to have poorer learning facilities and more educational needs than the latter (North Carolina General Assembly, 2010). However, in most cases, the schools that are supposed to get more funding are the ones that get less. There is also considerable disparity in the way property tax is collected. According to the state’s General Assembly reports, counties and other areas within the state which record high income are likely to provide higher property tax to their county governments than low income areas. The Title VI of the Civil Rights Act is very clear in its statement that there should be equity in the way state funds are used and distributed (North Car olina General Assembly, 2010). The variations that exist in large urban school districts should be done away with since they are a sign that there are patterns of race and class stratification in the disbursement of education funds. All schools are entitled to equal funding and if there is to be any additional funding for any reason, it should be fully accounted for. On the issue of property tax, urban settings normally attract more tax than other areas. However, the taxation policy should be regulated sp that no property owner is taxed using disproportionate rates. In North Carolina, high income areas such as Wake and Mecklenburg Counties attract quite a large property tax percentage when compared to other counties. When taxation for property is regulation, the amount of property tax that residents of these affluent areas will definitely come down to amore reasonable level. ReferenceNorth Carolina General Assembly. (2010). North Carolina’s fiscal year 2011-12 budget gap. Ral eigh: Fiscal Research Division.

The Ethanol Subsidy and How Biofuel Tax Incentives Work

The Ethanol Subsidy and How Biofuel Tax Incentives Work The primary ethanol subsidy offered by the federal government is a tax incentive called the Volumetric Ethanol Excise Tax Credit, which was passed by Congress and signed into law by President George W. Bush in 2004. It took effect in 2005. The ethanol subsidy, which is commonly referred to as the blenders credit, offers ethanol blenders registered with the Internal Revenue Service a tax credit of 45 cents for every gallon of pure ethanol they blend with gasoline. That particular ethanol subsidy cost taxpayers $5.7 billion in foregone revenues in 2011, according to the U.S. Government Accountability Office, the nonpartisan congressional watchdog agency. Debate Over the Ethanol Subsidy Supporters of the federal ethanol subsidy argue that it encourages production and use of the biofuel and thereby reduces the amount of foreign oil needed to produce gasoline, a step toward energy independence. But critics argue that ethanol burns far less efficiently than gasoline, driving up fuel consumption and that it increases demand for corn for fuel and artificially boosts the cost of farm commodities and retail prices of food. They also say such an incentive is unnecessary because legislation enacted in 2007 requires oil companies to produce 36 billion gallons of biofuels such as ethanol by 2022. While born of good intentions, federal subsidies for ethanol have failed to achieve their intended goals of energy independence, U.S. Sen. Tom Coburn, a Republican from Oklahoma and leading critic of the ethanol subsidy, said in 2011. The effort to Kill the Ethanol Subsidy Coburn led an effort to repeal the ethanol subsidy in June of 2011, saying it was a waste of taxpayer money - he said the Volumetric Ethanol Excise Tax Credit cost $30.5 billion from 2005 through 2011 - because consumption remained only a small part of the countrys fuel use. His effort to repeal the ethanol subsidy failed in the Senate by a vote of 59 to 40. While Im disappointed my amendment did not pass, taxpayers should remember that when I offered an amendment to defund the Bridge to Nowhere in Alaska in 2005 we lost that vote 82 to 15, Coburn said in a statement. Over time, however, the will of the people prevailed and Congress was forced to scale back this wasteful and corrupting practice. Today, the earmark favor factory is mostly closed. Only the tax division remains open. Im confident this debate, and many more ahead, will expose the tax code for what it is - an abomination that favors the well-connected over working families and small businesses. History of the Ethanol Subsidy The Volumetric Ethanol Excise Tax Credit ethanol subsidy became law on Oct. 22, 2004, when President George W. Bush signed the American Jobs Creation Act into law. Included in that piece of legislation was the Volumetric Ethanol Excise Tax Credit. The initial bill gave ethanol blenders a tax credit of 51 cents for every gallon of ethanol they mixed with gasoline. Congress reduced the tax incentive by 6 cents per gallon as part of the 2008 Farm Bill. According to the Renewable Fuels Association, gasoline refiners and marketers are required to pay the full rate of tax, which is 18.4 cents per gallon on the total gasoline-ethanol mixture but can claim the 45 cents per gallon tax credit or refund for each gallon of ethanol used in the mixture. The ethanol subsidy benefits multibillion-dollar integrated oil companies such as BP, Exxon, and Chevron. The First Ethanol Subsidy The Energy Policy Act of 1978 was the first federal legislative ethanol subsidy. It allowed for a 40-cent tax exemption per gallon of ethanol, according to Purdue University.The Surface Transportation Assistance Act of 1982 increased the tax exemption to 50 cents per gallon of ethanol.The 1990 Omnibus Budget Reconciliation Act extended the ethanol subsidy to 2000 but decreased the amount to 54 cents a gallon.The 1998 Transportation Efficiency Act of the 21st Century extended the ethanol subsidy through 2007 but reduced it to 51 cents per gallon by 2005.Bushs signature on the Jobs Creation Act changed the way the modern ethanol subsidy worked. Instead, it offered a straight tax credit to producers, the legislation allowed for the blenders credit. President Trump Protects the Ethanol Subsidy During his 2016 campaign, President Donald Trump came out as one of the ethanol subsidy’s strongest supporters. Speaking in Iowa, where corn is king, on January 21, 2016, he said, â€Å"The EPA should ensure that biofuel . . . blend levels match the statutory level set by Congress,† adding that he was â€Å"was â€Å"there with you [farmers] 100 percent† on continuing federal subsidy for ethanol. â€Å"You’re going to get a really fair shake from me.† After Trump took office in January 2017, all seemed well with the ethanol subsidy until early October, when his own EPA administrator Scott Pruitt announced that the agency was considering lowering the EPA-mandated subsidy payment level for ethanol â€Å"slightly† in 2018. The suggestion sent shockwaves through the Corn Belt and its Republican congressional protectors. Iowa Sen. Chuck Grassley accused Trump of a â€Å"bait and switch,† in reference to his empathic campaign promise. Grassley and Iowa’s other Republican senator, Joni Ernst, threatened to block all of Trump’s future EPA appointments. The governors of most Corn Belt states joined in sending Trump warning him than any cutback in the Renewable Fuel Standard program’s subsidies would be â€Å"highly disruptive, unprecedented and potentially catastrophic.† Faced with the potential loss of influence over some of his strongest congressional backers, Trump quickly told Pruitt to back off any future talk of cutting the ethanol subsidy. On July 5, 2018, Pruitt resigned amid multiple accusations of ethics violations involving his excessive and unauthorized personal use of government funds. He was replace within hours by EPA deputy director Andrew Wheeler, a former lobbyist for the coal industry.

The Corporate Culture of Google and the Core Principles That Drive Essay

The Corporate Culture of Google and the Core Principles That Drive Them - Essay Example From its few employees, Google has now leapt to a gargantuan organization of 20,000 plus employees (Google). The company however strove to avoid the culture of being big and always actively maintain that â€Å"small feel company†. Google as a company always strove to ward-off conservatism that can be seen as companies mature. â€Å"We are actively trying to prevent middle-agedom,† explains Eric Schmidt, Google’s current chief executive (The Economist). And this youthfulness which had brought in innovative products such as Google Maps is best reflected in its corporate culture to reinforce the mindset that made it what it is today. Google’s distinct, perhaps unorthodox culture can be readily observed in its headquarters in Mountain View, California which Google calls its campus as Googleplex-a combination of the words â€Å"Google† and â€Å"complex† (Google). It actively creates an environment of interaction among its employees where it offer s its employees to eat free in its coffee stations to have conversations. It also creates diversity just like its products and services with its game rooms that has pool tables, video games and ping-pong, and yes, it even has a baby piano. It also promotes a culture of openness with very few solo offices where Googlers shares cubes, yurts and huddle rooms (Google). Dogs, massage chairs and large inflatable balls are also okay. The list on how distinct its offices maintain a youthful ambience can go on and on. Google’s youthfulness and innovative culture is not only limited on how its offices are set up. What appears to be play is in fact a continuous search for perfection beginning in its hiring process where it favors ability more than experience. Moreso when hired, because Googlers, a Google employee is often called, is not strapped with a single repetitive function but wears several hats. This actually grows with how things are set up with Google offices and those free caf es have their purpose. It provides an avenue for cultivating ideas that may become the next big innovative product. This is further reinforced with the openness of its leadership which it also actively promotes a cultivating environment. In a Google environment, â€Å"no one, no one hesitates to pose questions directly to Larry or Sergey in our weekly all-hands (â€Å"TGIF†) meetings – or spike a volleyball across the net at a corporate officer â€Å" (Google). Perhaps to better understand its seemingly age proof and unorthodox corporate culture, it would be insightful to examine closely its core values that drives its action and the company’s culture. Google’s core principles that drives it corporate culture can be summed up as follows (Google); 1. Focus on the user and all else will follow – before doing anything, Googlers think about the end users welfare first. 2. It’s best to do one thing really, really well – even as it embark s on other products such as Gmail and Google Maps, Google knows what it does best – to search. And knows how to do it well and better. 3. Fast is better than slow – perhaps the best representational product of this core value is its internet browser Chrome. Chrome beat all its competitors for its speed and is the preferred internet browser of almost everyone due to its speed. This core value is always considered every time a new product is being developed. 4.

History paper 1 Essay Example | Topics and Well Written Essays - 750 words

History paper 1 - Essay Example Of course, the journey was possible because the proclamation line of 1763 was a law that proved difficult to enforce when most colonialists questioned why their movements would be impeded. The spirit of revolution came with the expansion to the west which offered some of the most productive lands (Tocqueville 31). My father wanted a rich and bigger farmland given that we were family of seven children. He also wanted to change the way he made a living. Journeying westwards was the answer to his prayers since he wanted to settle us comfortably in a new and cheaper land. In addition, my rich uncle, Benjamin Woodruff, had migrated to the West before, making it easier for my father to learn of his journey and success. My uncle was one of the firm believers that building colonization schemes were helpful so that the poor people who migrated to the West would provide cheap labor. As a young 12-year-old boy, my father and three brothers left me in charge of the wagon for a short while they scouted the emigrant road to check if it was safe from thieves and hostile Indian tribes. My sisters and I piled everything that we owned in the Canvas wagon and the hand carts and waited for my father and brothers to return. We used a route that stretched across the river and the short-grass prairies. Life along the trail was not as pleasant as I expected. My father had told my mother the previous day that we would have to walk at least 25 miles a day in daylight to avoid attacks from grizzly bears and other wild animals on the trail. My father and brothers all had guns. Among all the other families on the caravan, we had more guns which made or journey safer. Several months on the trail were shocking enough show me that this was not a journey for the faint hearted. Back at home, my friends had told me through letters that malaria and cholera were some of the diseases that killed people on their journey. I had always thought it was a

A Case Against Slavery & Uncle Tom’s Cabin Essay Example for Free

A Case Against Slavery Uncle Tom’s Cabin Essay HB Stowe’s Uncle Tom’s Cabin was a powerfully evocative condemnation of slavery, and was famous in its own time. While many held that Stowe herself knew nothing about slavery or southern life, having never seen southern plantation life, it had its intended effect regardless: to stir up anti-slavery sentiment in the north, and to a lesser extent, in the South. Chapter VII is called â€Å"A Mother’s Struggle,† and it brings together many of the themes that dominate this book. First, the centrality of motherhood and the invincible power of a mother that is soon to be separated from her only son leads the action of this work. Second, the dominance of the Protestant Christian faith, a faith that serves to both assist slaves in tolerating their condition as well as providing them the strength to escape is the engine of the action. Since God is on the side of those who oppose slavery, ultimately, their struggle will emerge victorious and hence, the strength to persevere is present. Hence, this chapter is a central part of the work as it synthesizes the main themes of the book in rather stark terms, since this chapter is really the first â€Å"action† chapter of the book, that is, it is the beginnings of Eliza’s escape from her bondage and traces her moves northward to the Ohio river. The first real issue that drives Eliza to escape is the fact that she and her son are possibly to be sold. The Shelby family that owns them seeks to sell several slaves to pay off debts, and Eliza, who is not poorly treated by her mistress, Mrs. See more:  First Poem for You Essay Shelby, will not be separated from her only son (1-2). Here, the institution of slavery is shown in its worst aspect: the breaking up of families in the interest of the financial solvency of their masters. It was debated how often this was actually done, but this first few pages show the slave owning Shelby family as more or less humane, but forced due to circumstances to part with slaves, slaves, like Tom himself, who has befriended the son of the Shelby family. But stronger than all was maternal love, wrought into a paroxysm of frenzy by the near approach of a fearful danger. Her boy was old enough to have walked by her side, and, in an indifferent case, she would only have led him by the hand; but now the bare thought of putting him out of her arms made her shudder, and she strained him to her bosom with a convulsive grasp, as she went rapidly forward (1). This passage is an important part of the introduction to this chapter in that it places maternal power at the center of the war against slavery. It is this fear mixed with love that will keep Eliza moving forward. â€Å"Sublime is the dominion of the mind over the body, that, for a time, can make flesh and nerve impregnable, and string the sinews like steel, so that the weak become so mighty. † It is love, ths power of mind, the love for her son that keeps her moving forward, rather to face death, freezing, or torture if caught rather than be apart from her boy (2). It seems that, as Eliza continues her trek forward, that her body has become completely subsumed under her mind, and her love. Hence, she refuses to eat what she has packed for the trip North, and instead only wants her son to eat (3). But along with the power of a mother’s love, is the power of the belief in God and his Scriptures: â€Å"An hour before sunset, she entered the village of T , by the Ohio river, weary and foot-sore, but still strong in heart. Her first glance was at the river, which lay, like Jordan, between her and the Canaan of liberty on the other side. † (4). This passage is telling, in that it provides Old Testament references to the move toward liberty. The move of slaves northward to freedom is likened to the move of Israelites, themselves slaves to the Egyptians, over the Jordan river to the Canaanite valley which God has chosen for his people. For the slave treated harshly and not given even basic freedoms, the move northward was considered the promised land, the land of freedom, regardless of the hardships of slavery: this is the indictment of the institution as a whole. Slaves wold risk everything to avoid the institution, even a more or less comfortable existence that Eliza enjoyed with the Shelby’s. In this chapter, the mood is that if God closes one door, He opens another. So with Eliza gets to the river, the barrier between herself and freedom, it has been largely iced over (5). Given this, the ferry will not run. However, she is briefly taken in by a family connected with the ferry house on her side of the river. The action quickly and awkwardly shifts back to the slave quarters at Mrs. Shelby’s, where the slaves are speaking about the upcoming sale. Speaking of the slave trader, Chloe says, â€Å"He desarves it! † said Aunt Chloe, grimly; â€Å"hes broke a many, many, many hearts, I tell ye all! † she said, stopping, with a fork uplifted in her hands; â€Å"its like what Masr George reads in Ravelations, souls a callin under the altar! and a callin on the Lord for vengeance on sich! and by and by the Lord hell hear em so he will! † (7). This is very important, since it is clear that the slaves hold that God is on their side, not the other way around. On the other hand, this point of view is made more ambagious by Uncle Tom’s statement that damming people to Hell is not a very nice thing to do, and that eternal punishment is not a fit crime for selling slaves, which after all, is not eternal (7). This creates a concept of equivocalness where two factions of the slave population have two different points of view: the first, that of Chloe, that slavers are evil and will be punished to Hell, and the more moderate view of Uncle Tom, that slavers are victims of circumstance, who themselves, did not invent this institution. But Aunt Chloe responds, though indirectly to Uncle Tom: â€Å"Dont natur herself kinder cry out on em? † said Aunt Chloe. â€Å"Dont dey tear der suckin baby right off his mothers breast, and sell him, and der little children as is crying and holding on by her clothes, dont dey pull em off and sells em? Dont dey tear wife and husband apart? † said Aunt Chloe, beginning to cry, â€Å"when its jest takin the very life on em? and all the while does they feel one bit, dont dey drink and smoke, and take it oncommon easy? Lor, if the devil dont get them, whats he good for? † And Aunt Chloe covered her face with her checked apron, and began to sob in good earnest. (8) Again, Stowe is making another attack on slavery here, using the splitting up of families as her center line of argument. Since she is dealing with a family that treats their slaves moderately well, she cannot really rely on the physical violence argument so common in anti-slavery polemics. Since motherhood is at the center of this work, it seems that the basic argument against slavery is that since slaves have no freedom, they cannot fight back when their families are taken apart. Hence, Stowe holds that the family, especially the mother, is the institution of society that maintains moral norms and hence, will be the institution that takes slavery apart. If anything, this is the primary case against slavery being made here. Moving back to the action on the Ohio river, Eliza has been spotted by the slave trader, the very focus of evil throughout this book. It must also be pointed out that the trader and his style of life are equally repugnant to the Shelby’s (10). But as far as Liza is concerned, when she is spotted, A thousand lives seemed to be concentrated in that one moment to Eliza. Her room opened by a side door to the river. She caught her child, and sprang down the steps towards it. The trader caught a full glimpse of her just as she was disappearing down the bank; and throwing himself from his horse, and calling loudly on Sam and Andy, he was after her like a hound after a deer. In that dizzy moment her feet to her scarce seemed to touch the ground, and a moment brought her to the waters edge. Right on behind they came; and, nerved with strength such as God gives only to the desperate, with one wild cry and flying leap, she vaulted sheer over the turbid current by the shore, on to the raft of ice beyond. It was a desperate leap impossible (14). This passage is worth extended comment. First of all, as God has closed the door of the ferry, he has opened another, more dangerous door, that of skipping over the ice cakes. This seems powerfully symbolic: the ice represents the cold hearts of the slave traders and even the good slave owners. Under intense pressure, the power of family–of motherhood–takes over, what seems impossible is not so, if God is on your side. Slavery, it seems, will be defeated by slave mothers trampling on the cold hearts of the slave owners through material love and devotion to get to freedom. On the other side, Eliza meets a friendly farmer, Mr. Symmes, who assists in her escape. Stowe remarks on page 10, â€Å"So spoke this poor, heathenish Kentuckian, who had not been instructed in his constitutional relations, and consequently was betrayed into acting in a sort of Christianized manner, which, if he had been better situated and more enlightened, he would not have been left to do. † Again, a powerful statement is being made here: since slave owners were normally of the â€Å"gentlemanly† class, that is, the civilized class, civilization is equated with the dominating of slaves. Since poor whites were not slave owners (and treated only little better than the blacks) and were not part of their civilization, they had not â€Å"learned† about the inferiority of blacks and the racial and class hierarchy of the South. Therefore, their lack of civilization is a good thing, since simple common sense seems to dominate over â€Å"civilized manners. † Hence, the hero of the story (or at least of the chapter) is this simple farmer from Kentucky who does not represent civilization, but simple agrarian manners and common sense morality. Hence, in conclusion, Stowe is making several points here. First, that the real evil of slavery is the destruction of the family. If the family is the center of social life in that it is the bearer of tradition and moral values, then its destruction must lead to the beastialization of society. This might explain the evil of the slave traders, since they seem to specialize in breaking up families, and hence, are the very symbol of this beastialization. Second, a mother’s love, coupled with God’s force, will lead the southern slaves to freedom. Third, that freedom must be earned, and this is applicable to slaves and slave owners, both of which have not known freedom. Slave owners are as debased by slavery as the slave, since he is dependent upon them and hence, not free. Lastly, that nothing is impossible with God, and with a love of freedom. This is the case against slavery, in that it crushes all of these impulses, impulses that God as implanted in the human spirit and hence, are part of His creation, now enslaved by others. All quotes above are from the Virginia University edition of Uncle Toms Cabin, Published by the University of Virginia E-Text Center of the University of Virginia Library System. (http://etext. lib. virginia. edu/etcbin/toccer-new2? id=StoCabi. sgmimages=images/modengdata=/texts/english/modeng/parsedtag=publicpart=7division=div1)

The Evolution Of Canada :: Canadian Culture

The Evolution Of Canada Canada, independent nation in North America. A country rich in minerals and agriculture, it was settled by the French and English and became an independent Commonwealth country with a federal system of government, in which the provinces enjoy a large measure of autonomy. Land and Economy. The 2nd-largest country in the world (after the USSR), Canada occupies the N half of the North American continent, stretching E and W from the Atlantic to Pacific oceans, N from the 49th parallel to the North Pole, including all the islands in the Arctic Ocean from W of Greenland to Alaska. It is divided into 10 provinces, which are (E-W): Newfoundland, Nova Scotia, Prince Edward Island, New Brunswick, Quebec, Ontario, Manitoba, Saskatchewan, Alberta, and British Columbia. Two territories--Northwest Territories and Yukon Territory--are in the N and NW. The outstanding geological feature is the Canadian Shield, a 1,850,000-sq- mi (4,791,500-sq-km) arc of Pre-Cambrian rock from Labrador around Hudson Bay to the Arctic islands. The Shield, site of once great mountain chains worn down and covered by the sea, contains valuable minerals--gold, silver, platinum, copper, nickel, cobalt, iron, and zinc--making Canada one of the most important mining countries in the world. The Shield's N portion is a treeless plain with permanently frozen subsoil; in its S section are forests. Extending from the Shield's W border to the Canadian Rockies are prairies more than 800mi (1,288km) wide that yield wheat, the dominant crop, and are centers of livestock raising. W Canada is a land of mountains with fishing, agriculture, and lumbering as important industries. With the development of major oil and natural gas deposits since the 1950s in the W, the now-dominant energy industry has resulted in dramatic economic growth there, and made Canada a major oil-producing country. The E provinces provide rich farm lands, forests, coal mines, and major fishing sources along the long coastline. Source of a route into the interior for early settlers, the St Lawrence-Great Lakes area is the most populous section of Canada as well as its economic and political center. It contains over 60% of the population. Abundant minerals have made Canada the world leader in the production of silver, nickel, potash, and zinc; second in gypsum, asbestos, uranium, and sulfur; third in gold, lead, and platinum; fourth in magnesium and fifth in copper. Timber is also valuable, and Canada is a world leader in newsprint production. The growth of manufacturing during the 1950s and 1960s changed Canada from a rural society to an industrial and urban country. Farming employs 7% of the working population.

Toothpaste Market in China

(Excerpt) Research and Investment Forecast Evaluation of Toothpaste Market in China, 2011-2015 Research and Investment Forecast Evaluation of Toothpaste Market in China, 2011-2015 (Excerpt) Huidian Research Publication Date: May 2012 (Excerpt) Research and Investment Forecast Evaluation of Toothpaste Market in China, 2011-2015 11. Consumer Market Analysis of China’s Toothpaste Industry 11. 2 Target Consumer Group Research of Toothpaste Products 11. 2. 3 Consumer Views to Demanded Suitable Toothpaste Type Fig. 40 Demand of Suitable Toothpaste Type Types of Toothpaste Usage Number ConsumerType of ratio Herbaceous Type 85 35% Whitening Type 109 44% Chinese Herbal Medicine Type 44 18% Other Types 8 3% Source: Huidian Research It can be seen from the table above, the most needed type of toothpaste is the whitening type. This shows that consumers pay great attention to vigorous and graceful. In today’s society, image is a very important project, so teeth whitening became a ho t topic gradually. It is easy to see that with the development of society, people pay more and more attention to their images. Teeth are also a part of image and tooth whiting becomes a concern issue, too.Therefore, the whitening toothpaste has become the pursuit of consumers. Table of Contents Chapter I. Status Quo of Industrial Development 1. Overview of Toothpaste Industry 1. 1 Definition and Classification 1. 1. 1 Definition 1. 1. 2 Characteristic 1. 2 Maturity Grade Analysis of Global Toothpaste Industrial Development 1. 2. 1 Market Maturity Grade Comparison between Home and Abroad 1. 2. 2 Maturity Grade Analysis of Toothpaste Industry and Sub-industries 2. Development of Global Toothpaste Industry 2. 1 Analysis of Global Toothpaste Market 2. 2 Characteristics of Toothpaste Market in Major Countries . Development Status Quo of China’s Toothpaste Industry 3. 1 Development Status Quo of China’s Toothpaste Industry 3. 1. 1 Development Status Quo of Toothpaste Industr ial Brand (Excerpt) Research and Investment Forecast Evaluation of Toothpaste Market in China, 2011-2015 3. 1. 2 Status Quo of Toothpaste Industrial Consumer Market 3. 1. 3 Consumption Level of Toothpaste Market 3. 2 Development Situation of Toothpaste Industry from 2009 to 2011 3. 3 Operation of Toothpaste Industry from 2009 to 2011 3. 1. 1 Profit of Toothpaste Industry from 2010 to 2011 3. 1. Production and Marketing of Toothpaste Industry from 2010 to 2011 3. 4 Analysis and Thinking about China’s Toothpaste Market 4. Research on China’s Toothpaste Market Development 4. 1 Research on China’s Toothpaste Market Development in 2010 4. 2 Market Situation of China’s Toothpaste Industry in 2011 4. 3 Development Characteristic of China’s Toothpaste Market in 2012 5. Consumer Survey of China’s Toothpaste Market 5. 1 Consumer Survey of China’s Toothpaste Market Consumption in 2010 5. 1. 1 Overall Market Share 5. 1. 2 Marker Share in Key Citi es 5. 1. 3 Used Rate Analysis 5. 1. 4 Toothpaste Types in Use . 1. 5 Toothpaste Using Quantity within Half a Year (150g Pack) 5. 1. 6 Purchasing Place 5. 2 Characteristic Research on China’s Toothpaste Users in 2010 5. 2. 1 Characteristics of Colgate Toothpaste’s Users 5. 2. 2 Characteristics of Crest Toothpaste’s Users 5. 2. 3 Characteristics of Zhonghua Toothpaste’s Users 5. 2. 4 Characteristics of Darlie Toothpaste’s Users 5. 2. 5 Characteristics of Yunnan Baiyao Toothpaste’s Users 5. 2. 6 Characteristics of LG Bamboo Salt Toothpaste’s Users 5. 2. 7 Characteristics of Amway Glister Toothpaste’s Users 6. Economic Operation Analysis of Toothpaste Industry . 1 Analysis of Toothpaste Output from 2010 to 2011 6. 2 Main Economic Indicator Analysis of Toothpaste Industry from 2010 to 2011 6. 3 Analysis of China’s Toothpaste Industrial Performance from 2010 to 2011 6. 3. 1 Analysis of Industrial Profitability from 2010 to 201 1 6. 3. 2 Analysis of Industrial Operation Capability from 2010 to 2011 6. 3. 3 Analysis of Industrial Solvency from 2010 to 2011 6. 3. 4 Analysis of Industrial Growth Capability from 2010 to 2011 7. Import and Export of China’s Toothpaste Industry 7. 1 Import Analysis of China’s Toothpaste Industry from 2010 to 2011 7. Export Analysis of China’s Toothpaste Industry from 2010 to 2011 8. Development Analysis of Toothpaste Market Segment (Excerpt) Research and Investment Forecast Evaluation of Toothpaste Market in China, 2011-2015 8. 1 Traditional Chinese Medicine Toothpaste 8. 1. 1 Analysis of Industrial Development Status Quo from 2010 to 2011 8. 1. 2 Analysis of Market Scale from 2010 to 2011 8. 1. 3 Analysis of Industrial Development Strategy from 2010 to 2011 8. 2 Fluoride Toothpaste 8. 2. 1 Introduction 8. 2. 2 New Standards 8. 2. 3 Limit of Fluorine Content in Children’s Toothpaste 8. 3 Salty Toothpaste 8. 3. 1 Development Status . 3. 2 Salty Toothpa ste became the First Choice of Consumers 9. Development Analysis of Relevant Industries 9. 1 Toothbrush 9. 1. 1 Analysis of Toothbrush Market 9. 1. 2 Analysis of Electric Toothbrush Market Opportunity 9. 1. 3 Development Trend of Toothbrush Industry 9. 2 Mouthwash 9. 2. 1 Introduction 9. 2. 2 Mouthwash Brand 9. 2. 3 Introduction of Consumption Status 10. Regional Market Analysis of China’s Toothpaste Industry 10. 1 North China 10. 2 Northeast Region 10. 3 Eastern China 10. 4 South China 10. 5 Central China 10. 6 Western China 11. Consumer Market Analysis of China’s Toothpaste Industry 11. Income Analysis of China’s Toothpaste Consumer 11. 1. 1 Analysis of China’s Population and People’s Livelihood 11. 1. 2 Analysis of Consumer Income Level from 2010 to 2011 11. 1. 3 Analysis of Consumer Confidence Index in 2011 11. 2 Research on Target Consumer Group of Toothpaste Products 11. 2. 1 Consumer Views to Toothpaste Prices 11. 2. 2 Consumer Views to Toot hpaste Demanded Functions 11. 2. 3 Consumer Views to Demanded Suitable Toothpaste Type 11. 3 Factors Affecting Consumer Behavior 11. 3. 1 Social Productive Force 11. 3. 2 Consumers’ Income and Commodity Price 11. 3. 3 Personal Preference 1. 3. 4 National Tradition (Excerpt) Research and Investment Forecast Evaluation of Toothpaste Market in China, 2011-2015 11. 3. 5 Individual Character and Self-concept Chapter II. Industrial Competitive Structure 12. Competitive Structure Analysis of Toothpaste Industry 12. 1 Analysis of Industrial Competitive Structure 12. 2 Analysis of Industrial Concentration Degree 12. 2. 1 Analysis of Market Concentration Degree 12. 2. 2 Analysis of Enterprise Concentration Degree 12. 3 Overview of Competitive Structure in China’s Toothpaste Industry 12. 4 Research of Toothpaste Brands in 2010 12. Competitive Structure Analysis of Toothpaste Industry from 2010 to 2011 13. Competitive Strategy Analysis of Toothpaste Enterprises 13. 1 Competitive S trategy Analysis of Toothpaste Market 13. 1. 1 Product Upgrade 13. 1. 2 Focus on Channel Construction 13. 1. 3 Brand Construction 13. 2 Competitive Strategy Analysis of Toothpaste Enterprises 13. 2. 1 Foreign Capital 13. 2. 2 Native Capital 13. 2. 3 Other Kinds of Capital 14. Competitive Analysis of Foreign Key Toothpaste Enterprises 14. 1 Colgate-Palmolive Company 14. 1. 1 Company Profile 14. 1. 2 Analysis of Competitive Advantages 14. 1. Operation Situation 14. 1. 4 Development Strategy from 2012 to 2015 14. 2 Procter & Gamble (P&G) 14. 2. 1 Company Profile 14. 2. 2 Analysis of Competitive Advantages 14. 2. 3 Operation Situation from 2012 to 2015 14. 2. 4 Development Strategy from 2012 to 2015 14. 3 Unilever 14. 3. 1 Company Profile 14. 3. 2 Analysis of Competitive Advantages 14. 3. 3 Operation Situation from 2012 to 2015 14. 3. 4 Development Strategy from 2012 to 2015 14. 4 LG Household & Health Care 14. 4. 1 Company Profile 14. 4. 2 Analysis of Competitive Advantages 14. 4. 3 Op eration Situation from 2012 to 2015 14. 4. Development Strategy from 2012 to 2015 (Excerpt) Research and Investment Forecast Evaluation of Toothpaste Market in China, 2011-2015 15. Competitive Analysis of Key Toothpaste Enterprises 15. 1 Guangzhou Masson Share Co. Ltd. 15. 1. 1 Company Profile 15. 1. 2 Analysis of Competitive Situation 15. 1. 3 Development Strategy from 2012 to 2015 15. 2 Liuzhou LMZ Co. , Ltd. 15. 2. 1 Company Profile 15. 2. 2 Analysis of Competitive Advantages 15. 2. 3 Operation Situation from 2010 to 2011 15. 2. 4 Development Strategy from 2012 to 2015 15. 3 Yunnan Baiyao Group Co. , Ltd. 15. 3. 1 Company Profile 15. . 2 Sales Mode 15. 3. 3 Operation Situation from 2010 to 2011 15. 3. 4 Development Strategy from 2012 to 2015 15. 4 Nice Group 15. 4. 1 Company Profile 15. 4. 2 Operation Situation from 2010 to 2011 15. 4. 3 Development Strategy from 2012 to 2015 15. 5 Dencare (Chongqing) Oral Care Co. , Ltd. 15. 5. 1 Company Profile 15. 5. 2 Analysis of Competitive Advantages 15. 5. 3 Shortage of Dencare 15. 6 Haolai Chemical (zhongshan) Co. , Ltd. 15. 6. 1 Company Profile 15. 6. 2 Analysis of Competitive Advantages 15. 6. 3 Development Strategy from 2012 to 2015 Chapter III. Forecast of Industrial Prospect 6. Analysis of Toothpaste Industrial Development Trend 16. 1 Prospect and Opportunity Analysis of China’s Toothpaste Industry 16. 2 Development Trend Analysis of China’s Toothpaste Market from 2012 to 2015 16. 2. 1 Product Aspect 16. 2. 2 Price Aspect 16. 2. 3 Channel Aspect 16. 2. 4 Promotion Aspect 16. 2. 5 Packaging Aspect 16. 2. 6 Spread Aspect 17. Forecast of Toothpaste Industrial Development 17. 1 Forecast of Demand and Consumption (Excerpt) Research and Investment Forecast Evaluation of Toothpaste Market in China, 2011-2015 17. 1. 1 Forecast of Market Scale from 2012 to 2015 17. 1. Forecast of Industrial Gross Output Value from 2012 to 2015 17. 1. 3 Forecast of Industrial Sales Revenue from 2012 to 2015 17. 1. 4 Forecas t of Industrial Total Assets from 2012 to 2015 17. 2 Demand and Supply Forecast of China’s Toothpaste Industry 17. 2. 1 Supply Forecast from 2010 to 2015 17. 2. 2 Demand Forecast from 2012 to 2015 17. 2. 3 Supply and Demand Balance Forecast from 2012 to 2015 Chapter IV. Research of Investment Strategy 18. Investment Status Quo Analysis of Toothpaste Industry 18. 1 Investment Status Analysis of Toothpaste Industry in 2010 18. 1. 1 Investment Status by Registration in 2010 18. 1. Investment Status of Small-sized, Medium-sized and Large-sized Enterprises in 2010 18. 1. 3 Investment Status by Holding Type in 2010 18. 2 Investment Status Analysis of Toothpaste Industry in 2011 18. 2. 1 Investment Status by Registration in 2011 18. 2. 2 Investment Status of Small-sized, Medium-sized and Large-sized Enterprises in 2011 18. 2. 3 Investment Status by Holding Type in 2011 19. Investment Environment Analysis of Toothpaste Industry 19. 1 Analysis of Economic Development Environment 19. 2 Analysis of Policy, Laws and Regulations Environment 20. Investment Opportunity and Risk of Toothpaste Industry 0. 1 Comparison and Analysis of Industrial Activity Coefficient 20. 2 Comparison and Analysis of the Rate of Return on Investment 20. 3 Return on Investment Forecast of Toothpaste Industry from 2012 to2015 20. 4 Analysis of Investment Risk and Control Strategy 21. Research of Toothpaste Industrial Investment Strategy 21. 1 Research of Development Strategy 21. 2 Strategic Thinking of China’s Toothpaste Brands 21. 1. 1 Significance of Enterprise Brands 21. 1. 2 Meaning of Brand Strategy Implement 21. 1. 3 Status Quo Analysis of Toothpaste Brands 21. 1. 4 Brand Strategy of China’s Toothpaste Enterprises 1. 1. 5 Strategic Management Strategy of Toothpaste Brands 21. 3 Operation and Management Strategies of Toothpaste Enterprises 21. 3. 1 Grasp the Market Demand 21. 3. 2 Establish a Wide Network and Convenience for Purchase (Excerpt) Research and Investment Forec ast Evaluation of Toothpaste Market in China, 2011-2015 21. 3. 3 Stimulate Consumption and Create Demand 21. 3. 4 Focus on Product Brands 21. 3. 5 Control Product Quality 21. 3. 6 Strengthen Management and Controlling Force 21. 3. 7 Strengthen the Advertising Promotion 21. 4 Research of Toothpaste Industry Investment Strategy

Odysseus- Everett Comparison

The poem â€Å"The Odyssey† details the story of a man named Odysseus who went through many trials and tribulations while trying to get home to his family. In the past, many stories, movies, and other works of literature have based its plot around the story: â€Å"The Odyssey†. However, there is one movie that stands out as unique and its title is â€Å"O Brother Where Art Thou†. The producers, Joel and Ethan Coen, did a wonderful job in making actor Ulysses Everett McGill represent Odysseus.Everett from â€Å"O Brother Where Art Thou† and Odysseus from Homer’s â€Å"The Odyssey† are very similar in many ways, but contrast in multiple qualities and characteristics as well. In â€Å"O Brother Where Art Thou†, the main character, Everett is on a voyage trying to return home to his family. Everett tries to escape Parchman Farm after he hears that his wife was about to remarry a suitor named Vernon T. Waldrip in two days. He tricks his â⠂¬Å"Chain Gang† into believing that they were going after treasure; clearly demonstrating the love, loyalty, and courage that he has for his wife.As a result of this event, he caused the authorities to go on a Louisiana wide man hunt for Everett while creating a new relationship between himself and two other members of the â€Å"Chain Gang†. Like Everett, Odysseus â€Å"has been wandering for ten years on the sea, to find his family;† however, little did he know his absence allowed suitors to besiege his wife with proposals. For this reason, Odysseus laid siege on the suitors on his island. In this example, the situation that Everett and Odysseus were in is very similar.They both have to make a long journey to get back to their families and return to their original life style. Through the actions that Everett performs, one can see the similarities between himself and Odysseus. In â€Å"O Brother Where Art Thou? †, Everett bombards a Ku Klux Klan meeting to save his friend Tommy from being lynched due to his skin color showing Everett’s willingness to sacrifice his own life, as well as Pete’s and Delmar’s, to save Tommy’s. In addition, they end up incinerating some of the Klansmen (including Bid Dan) with a large burning cross by snipping the wires that supported it.In â€Å"The Odyssey† Odysseus is in a similar situation like Everett but the person he is trying to save is his wife, Penelope by â€Å"[drawing] his fist [in the shape of] the cruel head of an arrow†¦ Odysseus hit him under the chin†¦Ã¢â‚¬  which shows the courage that Odysseus had to shoot the arrow that saved his wife (xxii 7-14). Analyzing the two examples, one can see that Odysseus and Everett were willing to perform courageous acts to protect the people whom they love.Even though there are many similarities between Everett and Odysseus, there is a major difference between the two; their view on faith. In â€Å"O Brothe r Where Art Thou† Tommy informs the â€Å"Chain Gang† that he sold his soul to the devil to learn how to play guitar better. Further, Everett tells Tommy that Pete and Delmar had just been baptized and he’s the only one who is unaffiliated with any type of religious figure. This shows that Everett believes in no religion, no God, and no miracles.In contrast to Everett, Odysseus believes in the Gods by saying â€Å"Now watch me hit a target that no man has hit before, if I can make this shot. Help me Apollo† showing his strong belief that he had, had in the God Apollo (xxii 4-6). For this reason Apollo granted him a straight shot on the suitor. In any case, their faith sets the two men apart from one another. In many ways the two men’s bravery brought them to victory and also proves the similarities between the two; however, certain beliefs such as religion causes the men to differ.Everett is a good representation of Odysseus, but there are fatal fla ws between the two which cause them to be starkly different. Whether or not, one analyzes the similarities which show common strengths, or the conflict of differing religions, which make each man respectively stronger, one can analyze that all men are created different. No one man is the same as his neighbor and that makes the world to accept all races, genders, and ideology.

How to Avoid Costly Mistakes on Your Common Application - guest article by Nancy Griesemer

How to Avoid Costly Mistakes on Your Common Application - guest article by Nancy Griesemer Introduction by Brenda Bernstein: As college application deadlines approach, I wanted to share some tips on the actual submission of your application. I give this same advice to job seekers by the way (â€Å"Print your resume!†). We have been so lulled by the convenience of online forms that we forget to dot our i’s and cross our t’s. On the Common Application, carelessness can lead to errors and missing information. Following the advice in Nancy Griesemer’s article below might be the most important thing you do as you prepare to submit your college applications! Its All About the Print Preview or Why Your Application Looks Funny by Nancy Griesemer In the old days, applying to college required a dependable typewriter and gallons of correction fluid. Although it was a tedious process that kept application production to a minimum, final documents told a story and reflected something about the care with which the entire application package was put together. These days, every document submitted through an electronic system like the Common Application looks exactly the same- tediously the same. Instead of style and neatness, what differentiates applications is attention to small details and the ability to navigate limitations imposed by the software controlling the submission. And keep in mind, what colleges see is exactly what you see when you preview the document. So its up to you to check for accuracy, completeness, and how well the document â€Å"presents† to readers looking at hundreds of virtually identical forms. This holds true for the Common Application, the Universal College Application (UCA) or most other applications you submit electronically. And this is why all systems strongly suggest you â€Å"Print Preview† your document before pushing the submit button- regardless of how tired you are or how close you are coming to deadline. Otherwise, you risk sending a document that may contain errors or is weirdly cutoff. In case you’re curious, this is because when you complete an application online, your response is posted in an efficient â€Å"variable-width† typeface. Systems can only enforce a character count and cannot measure the physical length of a response. And not all characters are created equal. For example, the Common Application sets a 1000 character limit on the question asking you to â€Å"briefly elaborate on one of your extracurricular activities or work experiences.† The suggested â€Å"word† limit is 150 words or fewer. But because characters are not equal in the amount of space they take up, your essay can easily exceed the word limit imposed by the document. If you doubt this is the case, try typing 1000 â€Å"W’s† or â€Å"M’s† and paste your â€Å"document† into the answer box. You’ll find that all are happily accepted by the program. Now, press preview. What you will see is only about half of your â€Å"document.† If you substitute with 1000 â€Å"i’s†, you will see all of the document plus lots of additional white space allowing for even more characters. â€Å"W’s† and â€Å"M’s† take up way more space than â€Å"i’s.† In the Common Application, the problem occurs not only in the short answer section but also in the fill-in-the blank responses in the â€Å"Extracurricular Activities and Work Experience† section. Even if the application allows you to describe in detail all the awards and honors you received as a member of your high school dance team, it’s possible they will not all show up on the documents colleges actually read. A second, more obscure formatting problem involves spacing. If you persist in hitting the â€Å"enter† key for multiple paragraphs or if you like to write in haikus, you easily run the risk of scrolling beyond the space allotted for an essay response, regardless of the word or character limit. The Common Application appears to allow no more than eight single lines in the 150 word short answer, even if those lines are single words and fall well within all limitations. Finally, please be aware that neither the Common App nor the UCA â€Å"spellchecks† your documents. For those of you who print previewed your documents after pushing the â€Å"submit† button and noted some truncating, don’t despair. If you stayed within the character limit- in other words, if the application allowed you to type your entire answer, the data is still there. It is available to readers if they care to take the time to go back into the system and read the complete answer. I won’t lie to you, however. It’s not easy to retrieve the data, and it’s extremely unlikely that the average admissions reader will bother. And sad to say, spelling errors are yours to own. Keep in mind that you may correct both of these problems in alternate versions of your electronic application. You cannot resend, but you can make corrections for applications you send in the future. So what should you do? Preview- not just for typos but also for what shows up on the document. If truncating occurs in such a way that the response makes no sense, go back and edit. Look for extra words and tighten up your prose or paragraphing. For other responses, use standard or easy-to-understand abbreviations (capt. for captain). Do not use text-speak or nonstandard abbreviations. Unfortunately, there is a little more bad news for users of the Common Application. The Common App’s system requirements list a limited number of â€Å"supported browsers,† which include modern versions of Internet Explorer and Safari, among others. Students using Safari, however, have reported problems previewing applications. And anyone using an older version of Internet Explorer or Chrome could be out of luck. Hopefully, these issues will be corrected in next year’s version of the Common App. For now, you’ll just have to put up with the inconvenience and move your operation to a computer using a supported browser. You can go through some gyrations to make it work, but frankly, it’s usually easier to simply move computers. By the way, the Universal College Application does not have similar browser limitations or issues. In the event you are experiencing problems with your online application, do not hesitate to contact the various â€Å"support centers. But whatever you do, don’t wait until the last minute. Responses can be significantly delayed depending on traffic to the site. [Republished with permission of Nancy Griesemer. Original article can be found at https://collegeexplorations.blogspot.com/2012/11/its-all-about-print-preview-or-why-your.html] Need assistance with writing a college application essay? Contact The Essay Expert at 608-467-0067 or through our Web Form. Save

Where to Buy Saltpeter or Potassium Nitrate

Where to Buy Saltpeter or Potassium Nitrate You used to be able to buy potassium nitrate as saltpeter in many garden supply stores. While it is difficult to find saltpeter, you can still purchase potassium nitrate, which is used to make smoke bombs and certain other fireworks. Stores That Sell Potassium Nitrate One of the most common sources of pure potassium nitrate is stump remover. In the United States, you can find it at Lowes or Home Depot, among other places. Look for the Spectracide brand in those stores near the insecticides. Be sure to check the label to make certain potassium nitrate is the first (and preferably only) ingredient. If you cant find potassium nitrate  at a store in your area, you can  order it online at Amazon, plus its a chemical you can make it yourself. Make Potassium Nitrate Even if you cant find potassium nitrate, you can make it. All you need is a cold pack that lists potassium nitrate as an ingredient and salt substitute that lists potassium chloride as the only ingredient. It has to be salt substitute and not lite salt, because the latter also contains sodium chloride. If you use lite salt, youll end up with a mixture of sodium nitrate and potassium nitrate, which might be useful for your purpose, but isnt the same as pure potassium nitrate and will burn yellow rather than purple. You need; 40 grams ammonium nitrate from the cold pack37 grams potassium chloride from the salt substitute100 milliliters water Dissolve the ammonium nitrate in the water.Filter the solution to remove any undissolved matter. You can use a coffee filter or a paper towel.Add the potassium chloride to the liquid and gently heat the mixture to dissolve the salt. Dont boil it.Filter the solution to remove solids.Chill the liquid on ice or in the freezer. The potassium chloride will freeze out as crystals, leaving ammonium chloride in solution.Pour off the liquid and let the crystals dry. This is your potassium nitrate. You could also save the ammonium chloride, too. If you want the ammonium chloride, let the water evaporate and recover the solid material. The reaction exchanges the ions in the compounds: NH4NO3   KCl → KNO3   NH4Cl The products can be separated because they have different solubilities. As you chill the mixture, potassium nitrate readily solidifies. Ammonium chloride is more soluble, so it remains in solution. Even though the solution is on ice or in the freezer, it wont freeze because the particles cause freezing point depression of the water. This is why these chemicals can be used to de-ice roads! Keep in mind, the potassium nitrate you get from the reaction wont be reagent-grade purity. However, it should be pure enough for most chemistry experiments and fireworks projects.

Partnership Agreement Case Study Example | Topics and Well Written Essays - 1000 words

Partnership Agreement - Case Study Example Except as Otherwise determined, all decisions shall be made by the partners whose capital accounts total a majority of the value of the capital accounts of all the partners 11. Bank Account. The partnership may select a bank for the purpose of opening a bank account. Funds in the bank account shall be withdrawn by checks signed by any partner designated by the partnership. 14. Transfers to a Trust. A partner may, after giving written notice to the other partners, transfer his/her interest in the partnership to a revocable living trust of which he/she is the grantor and sole trustee. 17. Voluntary Withdrawal (Partial or Full) of a Partner. Any partner may withdraw apart or all of the value of his/her capital account in the partnership and the partnership shall continue as a taxable entity. The partner withdrawing a portion or all of the value of his/her capital account shall give notice of such intention in writing to the Recording Partner. Written notice shall be deemed to be received as of the first meeting of the partnership at which it is presented. if written notice is received between meetings it will be treated as received at the first following meeting. In making payment, the value of the partnership as set forth in the valuation statement prepared for the first meeting following the meeting at which written notice is received from a partner requesting a partial or full

HealthSouth SOX Violations Research Paper Example | Topics and Well Written Essays - 1250 words

HealthSouth SOX Violations - Research Paper Example The mandating of not for profit corporations to utilize the SOX (2002) will improve their operations significantly towards the reduction of fraud. The SOX (2002) provides for ethical management practices. For that reason, whereas profit corporations do not have shareholder protection, there is a need to protect donors of nonprofits (Dalton & Dalton, 2011). The SOX (2002) prohibits the occurrence of corporate fraud among public companies. The bill was enacted after the occurrence of corporate scandals prior to 2002 such as Enron and WorldCom. The scandals resulted in billions of dollars of losses in investor value due to the collapse of these companies as well as the overall negative effect to the stock exchange of the United States. In the establishment of the SOX (2002), the goal was to promote ethical behavior among corporate executives across all industries. Hence, in the evaluation of the SOX (2002) in the healthcare industry, the assessment is a reflection of the performance of the SOX (2002) generally. In the healthcare industry, the SOX (2002) has promoted the reduction of the excesses of financial fraud. The full implementation of the SOX (2002) improved the internal controls of organizations in the healthcare industry. As a result, it improves the audit trails, data integrity, policy and procedures of organizations. Overall, i nvestors within the industry could now enjoy better accountability from the executives of the healthcare organization. The healthcare executives had high ethical standards to meet in light of the SOX (2002) with fines and jail terms providing sufficient deterrents against the occurrence of financial fraud (Coates, 2007). The organization had multiple deficiencies that increased the opportunities for fraud.