EBook Industry and Latest Trends

EBook Industry and Latest Trends Executive Summary As of late eBooks have become a popular medium for publishers and readers alike due to their affordability, easy accessibility and portability since an eBook reader can carry literally hundreds of literary titles while barely weighing a kilo.Advertising We will write a custom coursework sample on EBook Industry and Latest Trends specifically for you for only $16.05 $11/page Learn More Due to the easy way by which new players can enter into the EBooks market this presents an opportunity for enterprising individuals to establish their own unique niche in this market so as to provide a much needed and popular service while at the same time garnering a significant profit. One of the latest trends in the eBook industry has been the conversion of school textbooks into eBooks. The reasoning behind this lies with the fact that textbooks for high school and college students alike are ranked as one of the highest primary costs to achieving an educati on. EBook textbooks are far cheaper than their printed counterparts and far more portable as well, it is due to this that this business venture sees a potential niche market that can be created within the Grand Junction Colorado area. While there are numerous eBook textbook providers the fact remains that few of them cater to a specific area. Various high schools and colleges have their own unique textbook requirements which at times are not available even on the largest of EBook providers such as Amazon.com. This business venture will focus on the Grand Junction Colorado market and its neighboring areas in order to create a niche market for eBook textbooks that specifically cater to the lesson plans of the various high schools and colleges in the area. By doing so the venture will not directly compete against the larger eBook providers while at the same time will be able to become the first player in this isolated market. Company Description The company will be called Junction Book s and it will be based in Grand Junction Colorado, the main bulk of the business will primarily be E-commerce based with all sales and transactions being handled by an online E-commerce system with a third party vendor handling payment processing.Advertising Looking for coursework on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The website will have a function similar to that of iBooks or Amazon.com where customers can search for available titles, register for an account using an automated system and buy items using a sales transaction and processing system. By relying on third party vendors for the companys payment system this reduces the initial startup cost of having to design and incorporate an in-house developed system which might have initial problems in functionality. By using a system already available online for a small fee the company reduces costs which can better serve improving site functionality . EBooks sold on the site are obtained via licensing agreements with publishers wherein a scanned copy of the book, textbook etc is provided in order for it to be converted into a compatible format for various eBook readers (Hadro, 2010). The contract for the sales of the eBooks will be done under a shared profitability agreement rather than a lump sum sales agreement. The reasoning behind this is that some contracts in the eBook industry allow eBook resellers to pay a lump sum payment in order to sell a particular eBook on their website for a predetermined period of time however one potential risk for this type of contract is that the reseller may not be able to sell enough books within the given period in order to gain back the cost of the contract. A shared profitability agreement where the reseller and publisher share in the profits per sale is a better option for a startup. While the profits per sale are lower as compared to lump sum payment contracts it does not incur as much financial risk resulting in an initially low profit margin but a far more stable business platform (At this year’s BEA, 2000). As a result of the recent financial crisis flexibility is a key factor that should be taken into account when starting most business ventures and as such this will be the guiding strategy of this particular venture. In accordance with this, the legal structure of the company will be that of a limited liability company to ensure that options remain open and flexibility continues to remain an integral part of operations. Since the company is an LLC, a specific organizational structure is not really needed and in fact in some states and countries state that an LLC can be established with just a single person being involved in the company.Advertising We will write a custom coursework sample on EBook Industry and Latest Trends specifically for you for only $16.05 $11/page Learn More For this particular venture I plan to operate it under a structure similar to that of a single proprietorship arrangement however will register the company as an LLC in order to gain the tax advantages that come with LLC registration. Industry Analysis The digitization of information has become a growing trend in the publishing industry as a result of new technological developments that have brought about a new era in the consumption and distribution of information. This development has opened previously monopolized markets and has created new avenues of sales by which enterprising entrepreneurs can reach a potentially global clientele base. The development of EBooks has enabled publishing companies to digitize the content of novels, text books, journals etc, creating a means by which they can be distributed cheaply, instantly and most importantly repeatedly without having to continuously print new material on paper (Amazon, 2000). Digital content has become a growing method of publication with the internet acting as the primary medium by which publishing companies reach out to consumers so as to effectively carry out mass distribution of various published works without having to incur the resulting cost normally associated with printed materials. Methods of sale such as iBook, Amazon.com and eBook.net have become popular destinations for a population hungry for digital content as the normally prohibitive prices associated with various printed works have been greatly reduced as a result of the relatively cost effective means of content distribution that eBooks provide (Readers, 2010). Due to the rising demand for cheap content from eBooks and the fact that publishers are attempting to connect with consumers in a way that is relatively new for them this sales environment presents numerous opportunities for a budding business to thrive in what could potentially be an industry that could replace bookstores such as Barnes Noble, Borders, and PowerBooks (Kenneday, 2010). Recent industry data has shown that vari ous traditional bookstore chains in the U.S. are struggling as a result of direct competition against online sales from both Amazon.com and the EBook publishing industry so much so that major chains such as Borders have filed for bankruptcy as a result of their inability to adapt to this changing business environment.Advertising Looking for coursework on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More As online eBook sales continue to grow companies that wish to take advantage of this potentially massive new industry have to consider that traditional sales and marketing strategies do not work as well through online mediums with the internet presenting itself as a challenging yet potentially profitable business environment (Walden, 2010). It is in this particular environment that I plan to create the business venture Junction Books it will be an online eBook store dedicated to supplying customers with the latest novels and textbooks at low prices available for viewing on the latest portable gadgets or computer systems. Chain bookstores such as Barnes Noble, Borders, and PowerBooks etc have dominated the book market for several decades and it was only within the past seven years or so that any form of true competition came to break their near monopoly. While small bookstores do exist, the fact remains that they often cannot directly compete against the branding, prices, and servic es offered by such retail outlets and as a result usually go out of business should a major bookstore chain appear within their immediate area. As a result of new developments in E-commerce, online retail stores such as Amazon.com have broken this apparent monopoly resulting in a shift away from traditional retail purchases towards online buying habits. The recent bankruptcy of Borders is evidence of this trend and the effect a new business environment has on stores that are ill equipped or negligent to changes that must incorporated into new lines of business. Unfortunately within the past several years it can be seen that online sales of books have started to become dominated by a select group of companies such as Amazon.com due to a unique aspect of the internet where branding, name recognition and ease of access contributes to a higher level of site visits resulting in a greater amount of sales for sites that are able to draw a high number of visitors (Reid, 2004). While other s ites are able to compete to a certain extent the fact remains that added costs such as purchase fees, storage fees, delivery fees and taxes do cut into their profit margins which is not that much of a problem for large companies such as Amazon.com due to their larger financial infrastructure, diversified product portfolio and the fact that they can purchase specific products in bulk thus lowering the total average cost. This state of affairs lasted for a few years till the use of EBooks grew in popularity resulting in another shift in consumer preference which created a rising demand for eBooks. Today eBooks sales have begun to rival and even surpass book sales to the point that an entirely new set of industries and technologies have been created to take advantage of the popularity of eBooks. The Kindle, iPad, and various other similar readers have been touted for their ability to display eBook formats in startling clarity which is one of their biggest selling points. The eBook indu stry, unlike traditional bookstore chains or purchasing normal books online, has greater avenues of entry and fewer chances for monopolies to entrench themselves preventing other players from establishing their own respective niches (Tenopir, 2008). One of the reasons why the eBook industry has greater avenues of entry for potential resellers is the fact that the entire product is digitized and thus problems in relation to storage, delivery, and maintenance do not particularly matter (Microsoft, 2010). An average eBook can be as small as 1 MB or as large as 10mb; with most web servers having terabytes of capacity storing the documents online is a rather simple matter. As such even the smallest of resellers can rival the largest of online companies in terms of sheer variety of content and since a single eBook can be reproduced over and over again with instantaneous delivery, costs can be kept to a minimum and thus add to a greater profit margin for the reseller. While name recognitio n and branding are important aspects in selling, online services such as Google Ads helps to advertise fledgling businesses to potential customers and the sheer amount of controls, flexibility and affordability in using such advertising services helps to further subvert potential monopolies from taking hold. Finally, social networking has proven itself to be a viable tool that large corporations are unable to fully match; networks of friends, acquaintances and merely people that a person adds to their friends list are potential customers that a person can advertise to and spread word of their business through word of mouth. Numerous fledgling E-commerce businesses initially started their promotion campaigns through social networking sites due to the ability of such sites to reach a large amount of individuals within a relatively short period of time. Interestingly enough current trends in eBook purchases are not centered on novels or fiction books but rather are concentrated more on school textbooks ranging from high school all the way to collegiate level books (Fister, 2010) The reasoning behind this is the fact that on average high school and especially college required readings are often the most expensive expenses in higher education with total costs reaching several thousand dollars over the course of a high school or bachelors degree (Gilfilan O’Rourke, 2006). It is due to this that students often try to seek alternative means of acquiring the needed text books. The advantage of eBooks is that they are relatively inexpensive and portable since hundreds could be stored in a single reader and pages that are needed for exercises could be printed using a printer. As such, sites that focus on eBook sales specializing in school books are actually on the rise. The one advantage such sites have over the major companies such as Amazon.com is that eBook sites with offices located in certain areas usually contact the publishers of books that are required by students in their areas. With each college having their own curriculum and unique set of textbook requirements major companies such as Amazon.com are unable to fully provide for all their specific needs since they specialize more on products that appeal more to a general rather than a specific population. While in appearance major internet sites may have a diverse collection of eBooks in reality they usually do not have the specific kinds needed by students in certain areas, if they do it is usually a hard copy with a high price range. It is due to this that new eBook sites have started a trend where they focus primarily on marketing eBook textbooks to students within a specific area located within either the state or province that they are in so as to be able to compete directly and surpass the larger online eBook stores. Target Market The target markets of this business venture are the various high school and college students both within the vicinity of Grand Junction and in othe r school systems and colleges close by. The reason for this is that direct competition against the vast majority of eBook providers out there would not be conducive to short term profit goals. In order to attract potential customers the business would have to conduct a significant online advertising campaign that may or may not actually work. Not only that its own infrastructure might suffer as a result by trying to place as many popular eBooks on the site as need be. Instead of trying to be a general provider of eBooks a more viable option would be to focus on specific niche markets (Rogers, 2006). As mentioned earlier an emerging trend in the eBook market has been to cater to high school or college students in order to provide them with an affordable alternative to purchasing expensive hard copy books. Research into the general areas within or near Grand Junction (near being a rather generous term since several locations are more than just a few miles away) has shown that there ar e at least 67 colleges and just as many if not more high schools that this venture could service. The advantage of having an office near the targeted markets for this particular venture lies with the fact that it would otherwise be very difficult to know what specific books the various schools and colleges require for certain courses. By arranging an interview with the various departments this venture could inform them on how their students could save money by choosing to buy eBooks rather than regular books. As such it would be a simple matter of obtaining their various course syllabi, asking them to inform their students of alternative means of obtaining books and finally talking to the various publishers in order to create the appropriate agreements to convert certain books into eBook format (Colorado, 2011). Usually as is the case with most colleges and high schools, the initial freshmen orientation class could be a good way to inform students about the products of this venture. It would be a simple case of contacting the school, informing them of the advantage eBooks have in terms of affordability and have them distribute a simple brochure during each freshmen orientation class which would contain various details about the site and how students could save money by purchasing eBooks rather than hard copies. Competitive Analysis The one advantage of a niche market business strategy is that it minimizes the likelihood at direct competition from multiple competitors. While there is still some competition it would not have been as bad should the venture have entered the general eBook market. As it was mentioned earlier the one disadvantage most eBook reseller businesses have when selling online is that name recognition is more important there than in traditional methods of retail. An example of this can be seen in any supermarket grocery section, while there are numerous name brands to choose from people still seem to choose relatively unknown brands because t hey can see them and they compare the affordability of the unknown brand with the higher prices associated with the branded one and choose to opt for the cheaper variety. The same cannot be said of the internet where an unknown business cannot hope to attract customers since user searches are greatly influenced by URL name recognition. If a URL is unknown or is not recognized at all it would be difficult for that site to gain customers. Not only that attempting to cater to a global audience with a relatively unknown name would be next to impossible since most people would not trust a site that is not well known. As such while there are relatively few barriers to entry in establishing an online store however there are barriers to operations in light of the requirements needed to be entice people to visit a particular online store. In order to circumvent this result the best way would be to focus on a particular niche market that does not directly encompass the general market for eBoo ks. By focusing on a particular area (Grand Junction Colorado and its surrounding areas) and on a specific customer set (students) this venture would be able to focus on stocking the types of eBooks that would be immediately needed by this specific set of customers (textbooks) rather than having multiple eBooks on nearly every single category but would be useless for students. An examination of various websites reveals that there is no other company online that specifically caters to supplying eBook textbooks to the population set chosen for this venture; as such this presents itself as a potential opportunity to be the first business of this type to establish a foothold in this area. Direct competition comes in the form of the various bookstores and shops that are already well established as suppliers for the textbooks that the students need. The initial problem lies with the fact that not everyone within the Grand Junction area actually possesses a portable eBook reader like an iP ad or Kindle (Norris, 2010). One method of overcoming this would be to ensure that the website offers an eBook reader program that students could install on either their laptop or personal home computer so that they could download the content and print what would be necessary for the next day. Putting this into practice would encourage more students to buy content from the site however this still depends on the amount of people willing to use eBooks. The fact remains that when compared to books eBooks require a medium by which they can be read, books on the other hand can be read as is (Noriss, 2010). While the strength of the business lies with the fact that it is able to supply a product at a far lower rate than any other competitor in the area the fact is its greatest weakness is that the environment itself is uncertain with no sure guarantee that the usage of eBook textbooks will catch on when the amount of people using portable readers is uncertain. Marketing Plan and Sales Str ategy In order to reach the target market 3 specific goals must be met: Students in the indicated areas have to be made aware of the products of the company Partnerships must be developed between the various schools and the business Surveys must be done to compare student budgets with possible prices The start of the marketing plan involves students actually being aware of the eBooks that the company is marketing. In order to do so an internet ad campaign must first be launched using Google Ad words with the criteria specifically targeting users from within the Colorado area. By doing so the company is able to develop a certain degree of online presence in order to draw in students who use the internet to the company website. The second aspect of this strategy involves visiting the various campuses and setting up a small ad campaign via booths located during campus fairs and freshman orientations in order to properly present to the students the cost effectiveness of purchasing eBo oks through the company rather than buying hardcopies (Hadro, 2008). Finally social networking will play a key role in this strategy by using the FaceBook social networking advertisements to specifically target users who are near to Grand Junction or in areas that are nearby. Nearly all students utilize FaceBook in one form or another and as such FaceBook ads can be an effective way in order to reach the desired consumer population that the business is seeking to target. Next on the agenda would be to develop effective partnerships with local schools and colleges in order to create a possible subscription program with the venture (Wicht, 2006). Several colleges and businesses are doing so already by offering students access to various academic text books online through a specific service. What could be done in this particular case is to create an option that would allow students to visit the website and read specific books online through a special online system that would only grant access to people using the schools library computers (Friedman, 2010). Students would be allowed to view and print content but they will not be allowed to download the book and printing would be restricted to a minimum of 15 pages per access. By establishing a relationship with the various schools and colleges the venture would be able to have a lasting business partnership enabling the creation of a reliable stream of income for years to come (Cavanaugh, 2005). Finally in order to determine the proper pricing of eBooks what must be done is to conduct a survey in order to see what books are worth in most bookstores and online shops and compare it to what students are actually willing to pay. By setting prices in some form of middle ground the company would be able to create an effective price plan that would encourage students to purchase eBooks. Operations In the beginning of this report I mentioned that the business will operate similar in scale to that of a sole proprietorship b ut under the designation of an LLC for flexibility and the tax advantages that come with it. This is due to the fact that the initial budget for the business will not be large and as such moderation is needed. The E-commerce website for the business will be developed by a web development company specializing in creating the type of websites that specifically deal with eBooks with the sales and transaction portion of the site outsourced to a third party developer. Overall the business will initially be run by a single individual with temporary staff hired during periods when business starts to pick up such as the beginning of every school year or semester. The sales process will begin by first using the partnerships the business has developed with high schools and colleges in the area to obtain the curriculum list to find out which books the students will require for that particular year. After that come negotiations with the publishers and establishing a joint profit sharing plan fo r each eBook purchased. Once the contract has been set the eBook will be uploaded onto the online E-commerce system where potential customers can download it immediately once they have paid using their debit/credit cards or PayPal account. The entire process is fully automated with a small complaints section where users can send emails just in case something goes wrong with the system. Each order is tagged by a specific order number in order to easily trace orders in case something does go wrong. The fact is a vast majority of online E-commerce websites are so automated that they barely require direct human manipulation in order to properly function as such it would be a great idea to adopt such a concept for this particular business venture so as to minimize the costs involved in hiring employees. Management and Organization Suffice it to say due to this venture being run almost entirely online with most of the processes being fully automated it would not make sense to hire an exte nsive management team. Not only that since this is merely a small startup involving a small location a large team would not be necessary at all. In fact in order to minimize costs fixed term employees with contracts not exceeding six months will be used. This type of practice is actually gaining popularity in numerous U.S. states as a means to lower costs and prevent the costs of regular employee compensation such as health insurance and vacation time. Long Term Development As the popularity of eBooks continue to grow it can be realistically stated that eventually they will come to replace books as the preferred medium by which people choose to reach content from publishers. EBook readers continue to become cheaper and portable gadgets such as the iPad and HP slate usually come with software that enables them read eBooks that theyve obtained online. As this trend continues and mobile readers become cheaper more students will continue to buy them due to the influences of pop culture which greatly affects buying behavior. Within the next three years the customer base of this venture can be predicted to grow at least another 40% as the popularity of mobile readers reaches Grand Junction. Within five years the company will have been able to expand its customer base to encompass nearly 50% of the Colorado school system encompassing both high school and colleges. Within 9 years all the students in school systems and college campuses within Colorado will have downloaded their eBook textbooks from either a Junction Book website or a local affiliate. It can also be assumed that by this time at least 60% of schools and Universities will have subscribed to the partnership program of Junction books in order to allow their students to read various text books from their schools library. Overall this business plan does not take into account the possibility of the regression of popularity of eBooks but rather predicts they will become a standard by which students will be taug ht (Albanese, 2010). Various authors, publishers and teachers have stated that as technology continues to grow so will eBooks grow in popularity. They are cheap, cost effective and above all easily accessed and stored as compared to other forms of printed material. Even the U.S. Library of Congress as well as several other libraries around the world are digitizing the content of their books to create a reliable and permanent method of storage that will not deteriorate or crumble. As such it can be said that within the next five to eight years it can be predicted that more and more bookstores will follow the way of Borders as a result of the preponderance of eBook usage in modern society. Financials For this particular venture cash basis accounting would be better rather than an accrual account method. The reason behind this is that under the joint profit making scheme the publisher gets a certain percentage for every eBook sold, as such, since cash basis accounting is excellent at t racking the actual amount of cash available payments towards the publisher would go rather easily and would not pose a significant problem. As for the initial financial projections, it can be assumed that for the first 5 months of operation it is doubtful that the company will break even with operational expenses associated with running this type of site however over the course of a year with the popularity of the site picking up there should be enough cash inflow to match expenses and eventually meet acceptable profit margins (Albanese, 2007). Total Start up Cost: $21,613 Financial Statements Explained For this particular business venture the startup cost needed would be $21,613, this is based off calculations done on the business proposal balance sheet. This startup cost is divided into two distinct asset types: total current assets and total net fixed assets which when combined total the startup cost needed. The total current assets consist of an initial cash base of $10,000 for variable costs such as employee salaries, utilities, miscellaneous costs etc. Following that is the $5000 set aside for inventory expenses namely the eBooks, while a shared sales profit contract is the basis for this particular venture certain licensing fees still have to paid for the eBooks themselves and this includes the cost of hosting them on external servers hence the fact $5000 has been set aside in order to deal with those subsequent costs. Following this is the estimated cost of website url, using GoDaddy.com as a reference a unique web URL using the.com suffix costs $13 per year as such $13 has to be set aside for that particular cost. The last aspect of the Total current assets section consists of the prepaid expenses for Google Ads, Googles pay per click system functions exactly as it sounds, for every click on this ventures Google Ad a predetermined amount will be deducted from the prepaid expense. $500 dollars has been estimated as sufficient for an initial 2011 trial run within the Colorado area. The reason why such a small amount is being is used is due to the fact that sufficient research still has to be done as to which particular key word combination would bring the most customers to the site who will actually purchase an eBook and how much should the pay per click rate be set. Under Fixed Assets the first section is the long term investments section which consists of $2000 being placed for website development. After doing some initial research regarding web site creation costs it was discovered that E-commerce websites require greater degrees of securities and certifications as compared to ordinary sites such as SSL certificates and preventive measures against hacking. As such the combined costs of services, SSL certificates and various other amenities comes to roughly $2000 for the entire year. After that comes an estimate for the rent for an initially tiny office, due to the recent financial crisis the price of renting small offices has a ctually gone down and as such $3000 has been set aside as an initial cost to be applied for one years rent of a very small office. As for costs associated with computers, printers, faxes, photocopies and various other gadgets $900 is enough to purchase 2nd hand or even 3rd hand office equipment which should fill the necessary requirements needed. Finally $200 has been set aside in order to purchase a used desk and various other used furnishings. The reason why this venture is picking used items is due to the fact that they are far more economical as compared to purchasing items that are brand new. When combining all necessary assets the combined amount is $21,613 which is the estimated start up cost. Liabilities Cost The initial liabilities cost of the business is the necessary webhosting for the site. After checking GoDaddy.com a total cost of $600 dollars per year has been seen as more than adequate for the hosting needs of the business due to the vast amount of bandwidth and memo ry given for the price. An estimated cost of $1,000 per year has been determined for the price of electricity, water, and a DSL internet connection, this is of course subject to change since the cost of electricity may go up. The next liability for the business is the estimated taxation per year, this has been taken from the income statement balance sheet as a result of the perceived profits from the initial year of operation, this is also subject to change since various tax deductibles have not been included in this calculation. Finally $500 has been added as potential miscellaneous cost (flyers, posters etc.) just in case the company might require various materials in the future. Another section under liabilities is the long term liabilities section which consists of paying for contract workers which has been estimated at $2000 per year and $443 for miscellaneous long term expenses (prepaid cell phone bills etc). On average the total liabilities equity consists comes to $8,543 whi ch is well within the $10,000 variable cost for operations fund, of course this is subject to potential change in the future as unknown variables may occur. Income statement This income statement shows the possible income of the company over the next four year period. The initial gross sales of $40,000 in one year come from estimates involving the initial $5,000 inventory cost from the balance sheet. This income statement estimates that for the initial cost of $5,000 for the licensing fees it is possible to get enough eBooks to fulfill the curriculum requirements of at least a quarter of the 675 learning institutions near Grand Junction. For those 168 institutions if the company is able to get at least 300 students to purchase EBook textbooks within the year it will have been able to meet the gross sales goal of $40,000. This is estimating that at least two or three students per school will buy one eBook. Since each school has hundreds of students the possibility of getting the requ ired number of purchases is quite high. For the succeeding years of 2012, 2013, and 2014 this takes into account and increasing number of students purchasing eBook text books which of course results in higher gross sales. In the report it was mentioned that the book publisher will get at the very least 40% of the total sales profit per eBook sold. As such 10,000 has been set aside for the profit sharing cost. This results in a net sales profit of $30,000. The cost of sales must be taken into account, in the balance sheet it was indicated that $5,000 was set aside for the licensing fee for the eBooks; this is taken as the cost of sale and deducted from the $30,000 made resulting in a gross profit of $25,000. After this comes the operating expenses for the year which consists of employee salaries, commissions from other websites and Google ads advertising costs. The remaining expenses consist of the remaining salary for the next six month period (all employees are contracted for only 6 months), pay roll taxes, the rent, utilities expense and equipment cost. This results in a grand total of $10,180 for all operational expenses. This amount is deducted from the $25,000 gross profit earned resulting in a net income of $14,820. Understanding the increases in profits and expenses for the succeeding years is rather simple, this report mentioned that it estimates that operations will continue to expand 30 to 40 percent by each year as such the amount of gross sales and various operational costs also increase by 30 to 40 percent. References Albanese, A. (2010). Google Shakes Up the E-Book Market. Publishers Weekly, 257(49), 4-5. Retrieved from EBSCOhost. Albanese, A. (2007). EBooks Face Triple Threat. Library Journal, 132(12), 23-24. Retrieved from EBSCOhost. Amazon.com Chief Says EBooks Will Be BigBut Not For 10-To-20 Years. (2000).  Book Publishing Report, 25(24), 4. Retrieved from EBSCOhost. At This Years BEA, The E Will Stand For EBooks And E-Commerce. (2000). Boo k  Publishing Report, 25(19), 6. Retrieved from EBSCOhost. Cavanaugh, T. (2005). EBooks: Expanding the School Library. Library Media  Connection, 23(5), 56-59. Retrieved from EBSCOhost. Colorado Consortium Adds Free EBooks to Catalogs. (2011). Library Journal, 136(2), 16. Retrieved from EBSCOhost. Fister, B. (2010). EBooks and the Retailization of Research. Library Journal, 135(13), 24-25. Retrieved from EBSCOhost. Friedman, S. (2010). Twitter, EBooks Reign at Computers in Libraries. Library Journal, 135(9), 20. Retrieved from EBSCOhost. Gillfillan, N., ORourke, P. (2006). EBooks on a Shoestring. Library Journal, 13136. Retrieved from EBSCOhost. Griffey, J. (2010). EBook Sanity. Library Journal, 135(13), 25-26. Retrieved from EBSCOhost. Hadro, J. (2010). How to get Library eBooks on the iPad/iPhone, no Sync Required.  Library Journal, 135(20), 20. Retrieved from EBSCOhost. Hadro, J. (2008). Serials Solutions Adds EBooks. Library Journal, 133(12), 22. Retrieved from EBSCOhost. Kennedy, S. (2010). Internet Waves. EBooks by the Numbers. Information Today, 27(9), 15. Retrieved from EBSCOhost. Microsoft pushes eBooks. (2003). Bookseller, (5085), 7. Retrieved from EBSCOhost. Norris, M. (2010). ARE CONSUMERS AS EXCITED AS PUBLISHERS AND ONLINE RETAILERS?. ForeWord, 13(4), 13. Retrieved from EBSCOhost. Readers Are Devouring Apple Book Apps. (2010). BusinessWeek.com, 1. Retrieved from EBSCOhost. Reid, C. (2004). Entrepreneur Launches Diesel eBooks. Publishers Weekly, 251(45), 14. Retrieved from EBSCOhost. Rogers, M. (2006). EBooks Struggling To Find a Niche. Library Journal, 131(11), 25-26. Retrieved from EBSCOhost. Tenopir, C. (2008, February). EBooks Arrive. Library Journal. p. 25. Retrieved from EBSCOhost. Walden, G. R. (2010). Will eBooks kill the PL?. Library Journal, 135(6), 10. Retrieved from EBSCOhost. Wicht, H. (2006). Buying EBooks. Library Journal, 13115-17. Retrieved from EBSCOhost.

Math Symbols and What They Mean

Math Symbols and What They Mean Math symbols- often tiny, indecipherable, and seemingly random- are all-important. Some math symbols are Greek and Latin letters, dating back centuries to ancient times. Others, like the plus, minus, times, and division symbols seem to be mere notations on a paper. Yet, symbols in math are essentially the instructions that drive this area of academics. And, they have true value in real life. A plus sign () can tell you if you are adding cash to your bank account, while a minus sign (-) may indicate trouble ahead- that you are subtracting funds and possibly in danger of running out of money. Parentheses, which in English punctuation indicate that youre inserting a nonessential thought into the sentence- mean just the opposite in math: that you should work whatever is within those two punctuation marks first, and only then do the rest of the problem. Read on to see what the common math symbols are, what the represent, and why theyre important. Common Math Symbols Here is a list of the most common symbols used in mathematics. Symbol What It Represents + Adding sign: Often referred to as the plus sign or the addition sign - Subtracting sign: Often referred to as the minus sign x Multiplication sign: Often referred to as the times or times table sign à · Division sign: To divide = Equal sign | | Absolute value ≠  Not equal to ( ) Parenthesis [ ] Square brackets % Percent sign: Out of 100 ∑ Big sum sign: Summation √ Square root sign Inequality sign: Less than Inequality sign: Greater than ! Factorial ÃŽ ¸ Theta Ï€ Pi ≅ Approximately ∅ Empty set ∠  Angle sign ! Factorial sign ∠´ Therefore ∞ Infinity Math Symbols in Real Life You use math symbols more than you realize in all areas of your life. As noted above, the difference between a plus or minus symbol in banking can indicate whether youre adding a wealth of funds to your bank account or in withdrawing funds. If youve ever used a  computer accounting spreadsheet, you likely know that the big sum sign (∑) gives you an easy- indeed instant- way to add an endless column of numbers. Pi, which is  denoted by the Greek letter Ï€, is used throughout the world of math, science, physics, architecture, and more. Despite the origins of pi in the subject of geometry, this number has applications throughout mathematics and even shows up in the subjects of statistics and probability. And the symbol for infinity (∞)  not only is an important math concept, but it also suggests the infinite expanse of the universe (in astronomy) or the infinite possibilities that come from every action or thought (in philosophy).   Tips for Symbols Although there are more symbols in math that are indicated in this list, these are some of the more common ones. Youll often need to use HTML code in order for the symbols to show up online, as many fonts do not support the use of mathematical symbols. However, youll find most of these on the graphing calculator as well. As you progress in math, youll begin to use these symbols more and more. If you plan to study math, it will be well worth your time- and indeed save you an infinite (∞) amount of this valuable resource- if you keep this table of math symbols handy.

Civil Liberties-Criminal Procedures Discussion Board Coursework

Civil Liberties-Criminal Procedures Discussion Board - Coursework Example Collection of data regarding citizens without their consent is a direct insult to their dignity as they are disrespected and treated as people who should not have a right to privacy in the first place. There are records that clearly show that NSA gave the wrong information regarding their surveillance. They lied even under an oath that they were not accessing any information (Paul). This was just disrespect to human decency while invading their privacy. The involvement of the president who should safeguard the rights of the citizens offer leaves little to be desired as he reminds everybody of tyranny that all fought. He justifies the violation of privacy in broad daylight. Scapegoating around terror attacks and other security measures while NSA first lied that there was no surveillance in the first place is a clear indication of a system that doesn’t not feel the need to clear the air for its citizens but rather opt to violate their rights to privacy because there is nothing much they can do. Citizens now have trust issues with the government (Dickson). Dickson, Caitlin. NSA Surveillance Program Explained: Here’s Why We’re Freaking Out. 6th July 2013. 5th April 2015. . Paul, Rand. The NSA is still violating our rights, despite what James Clapper says. 20th Feb 2014. 5th April 2015. . The-Young-Tucks. Lawmaker/veteran tells story of her own rape and GOP laughs at her. 28th March 2015. 5th April 2015.

Application of CATs in a nursing course Research Paper

Application of CATs in a nursing course - Research Paper Example k, Teacher-Designed Feedback Forms, Group Instructional Feedback Technique, and Classroom Assessment Quality Circles, offers a means for assessment of the student reactions to the teacher and the teaching style of the teacher. The second group of techniques namely Recall, Summarize, Question, Comment, and Connect (RSQC2), Group-Work Evaluations, Reading Rating Sheets, and Assignment Assessments, instead focuses the assessment on the reactions of the students to the activities, assignments, and materials used in the learning environment (Angelo). The essential purpose of Chain Notes is to provide the limited information of the level of engagement and involvement of the students to a particular teaching activity. The Electronic Mail Feedback serves the purpose of providing a channel of communication through which information can be gathered on the basis of the answers provided by the students to questions posed to them. Teacher Designed Feedback Forms provide an easy and quick means to get focused information from students. There are three questions that are central to the efficiency of learning in classrooms namely what students think is aiding their learning process, what are the obstacles in the learning process, and what are the specific suggestions they have to offer for making the learning process more efficient. The Group Instructional Feedback Technique provides a means for teachers to find answers to these questions. Classroom Assessment Quality Circles serve two purposes. The first is that they are the means through which student assessment feedback on their class lesions, readings, exams, and major assignments can be collected. The second purpose lies in the role that it can play in providing a structured and positive means for students play a more active role in the learning activities in the classrooms (Angelo). RSCQ2 technique permits the comparison the ability to recall, understand, and evaluate a class session. It is also capable of informing the

Analysis Of The Code Of Conduct

Analysis Of The Code Of Conduct Planning is no longer a fashionable concept particularly after the collapse of socialism in the recent past and which has exerted the influence upon the environment (Evans, 1995). It is the part of land use planning system which used to balance the developments in future in context of economic, social and environment areas. According  [2]  to Davies, A N, Planning is the process of setting goals, developing strategies, and outlining tasks and schedules to accomplish the goals and it is a tool for guidance and facilitation for various areas like regeneration and development. According  [3]  to Lewis Keeble, Planning is the art and science of ordering the use of land and the character and siting of buildings and communication routes so as to secure the maximum practicable degree of economy, convenience and beauty. Since the postwar planning system was put into place in Britain, Major changes have taken place during this time in society, the economy, and the political scene some of which have been touched upon in this rapid overview. In these changing frames, town and country planning has grown into a series of different policy areas which gave different directions for the profession. As the profession underwent a number of changes, the development of various acts, policies, frameworks and guidance notes came into existence. According to Evans, B., The British planning has emerged out from particular circumstances like economic, political and cultural as a form of land use control which is different to the emerged systems in other countries. The essay analyzes the critical adequacy of Royal Town Planning Institute`s (RTPI) Code of Conduct in other light of ethical concerns which are also an important concerns in planning actions/decisions. It begins with introduction about RTPI`s Code of Conduct, distinguish between ethics, ethical issues and as well as between Codes of Conducts and Codes of Ethics. It then describes the arguments between different authors about ethical dilemmas in the context of planning theory, changing role of professional planners due to confronting of ethical issues/dilemmas and criticism of the RTPI Code of Conduct in different ethical concerns like personal, social and environmental etc because the involvement of political/personal concerns, social reforms and environmental protection/concerns were added to the planning actions/decisions over the time. So its really important to analyze the Code of Conduct in their context. It concludes by looking over different ethical concerns critically to find out the importance of Code of Conduct for future in the context of different ethical concerns. In the British Planning practice system, The Royal Town Planning Institute (RTPI) is a dynamic organisation leading the way in the creation of places that work now and in the future  [4]  . The RTPI has its own professional Code of Conduct as last amended on January 2007. The Professional Code of Conduct sets out that how the members of RTPI should behave among their all the professional activities and ethics. It has also numbered clauses which are more detailed, explains the Code of Conduct. Ethics are defined  [5]  as the moral quality of an action or the rightness. It is important to distinguish the ethics and ethical issues. Ethics are helpful to guide the planners in their daily professional work schedule while ethical issues majorly focused upon the moral correct behaviors and involve conflicts/dilemmas about the right/wrong ends and principles. Within the planning profession there are codes of conduct (RTPI, adopted 1994) and codes of ethics. It is important to differentiate these: a code of ethics is comprised of visionary statements regarding the normative and ethical aspects of the profession While a code of conduct has certain guidelines/regulations for professional behavior including conflict of interest and professional competence (Hendler 1991). The ethics of competence, integrity and equality are the main objectives in the purposes of RTPI`s Code of Conduct among their all the professional activities and Code of Conduct is also giving emphasis to personal, professional and political ethical frameworks. Planning theory is also describing the ethical dilemmas of different sectors which are like environment, social and economic etc. According  [6]  to Campbell S S. Fainstein S., Planning theory in itself, is a slippery subject and explanations are often frustratingly tautological or disappointingly pedestrian Consequently it appears as overlap with theory in all disciplines of social sciences and its hard to limit the scope of planning. According to William L., planners are torn between public, serving professionals and fellow members. So this dilemma is further complicated by the extension of planning actions and conflicts between the different sectors like environment, social and economic development and these conflicts creates problems not only in planning actions as well as in professionals and in the whole planning process. The changing role of planners over the time is also a one of reason for the increase in confronting of profession by ethical issues. These changes can be measured from two perspectives as Change in the planning profession itself over time and changes in the way in which public and clients perceive planning professionals and their profession. Planners have seen in different role models over the time and recently they are seen to be more interactive, exchanging knowledge and ideas with clients and a wide range of other interested parties (Healey 1991). Now planner is recognized as expertise, is more to deal with exchanging ideas/knowledge instead of framing policies and report writings. According to Prior (2000), the current role of planner is seems to be as a mediator between different interests in land development and Forester (1989) also gave examined planner`s current role as a facilitator who is assisting others rather than a technical expert. Thomas and Healey (1991) also describe  [7]  planning as a multi-disciplinary field drawing on diverse fields of knowledge. Planners must be able to draw together these diverse fields and co-ordinate agencies with different knowledge and responsibilities. Every country has its own bodies (Government/NGO`s) for ensuring the equality among different groups in the society. The RTPI Code of Professional conduct under No.2, It mentions the equality and elimination of discrimination in the context of sex, religion, disability, age and sexual orientation in all the professional activities among members others. In the 1970s, to address the new questions and goals, an attempt was done to broaden them by criticizing the professional code of conducts by Howe, Kaufman and Marcuse. According to them, as they were criticizing the professional planning codes from the UK, Canada USA, some of the codes in UK have no references to the ethics, and they are just mentioning some general terms related with ethics and in some, more emphasis on personal ethics of individual planners. The RTPI Code of Conduct also mentions that the members have to keep their personal, private, political and financial interests separate from their professional duties so that they should perform their duty without any disruption and take steps/precautions time by time to keep them separate from professional responsibilities but according to Marcuse (1976),  [8]  In most cases, even the rules for telling right from wrong are not clear. Obligations to clients conflict with obligations to the public; following professionally accepted standards of conduct produces results repugnant to most laymen; professional integrity and democratic decision making seem to conflict; the bounds of professional concern are hazy. Marcuse also mentioned that the existing ethical and professional standards are often inherently inconsistent, conflicting and contradictory with the profession`s public oriented image. So ultimately they are a weak guide to ethical conduct for practicing planners. The conflict between the views of elected members and the professional planners is also another dilemma. As elected members have different views  [9]  compared to planners because members are typically interested in getting votes which can resultant in different views priorities for a member. So an elected member may have different priorities for developments in district as like social/economic instead of environmental and ultimately it conflicts with the views of planners because planners are responsible for the development of all the sectors and the prioritized issues but in RTPI Code of Conduct, it doesn`t have no references or guidelines for such issues/conflicts between elected members and professional planners. Its true that planners should act professionally but it is also important not to take the biased steps/planning actions under any pressures of elected members or other pressure groups. Even According  [10]  to Brewster R., there are chances of conflicts between the views between elected members/representatives and the planners working in the local Government and its crucial to ensure the successful completion of planning actions. According  [11]  to Friedman, It may be a biggest problem in understanding and theorizing of planning, in his paper on planning research and he mentioned the approach of planning research by encouraging planner researchers to identify the actual situations of city politics with planning to address the question of power. From point of view of planning research and issues related with it, a very little discussion of ethical issues related to planning research has done compared to ethical issues relating to planning only (Hendler,1995)  [12]  . While in the criticism of professional Codes of Conduct done by Howe and Kaufman, (1979); Marcuse, (1976) shows that there is no direct reference/link to planning research in these codes, as these codes are for the regulation of planning profession but which is a different activity from research. So planning research is a part of planning actions/decisions which also deals with the same ethical issues/dilemmas as well as to identify vario us specific issues like related with power, politics etc. Social Justice There are significant shifts over the time in ethical judgments which were informed by notions in the context of social and ethical concerns (Watson, V., 2006). According  [13]  to David Harvey, The social justice is ideally based upon the principles of equal worth of all, shelter and other basic amenities, opportunities for all and eliminating the inequalities from society. The equal distribution among individuals is a simple meaning of social justice (Ernesto M., 2008). The issues of social justice are a prime concern in the context of development, socio-economic aspects. There are number of examples of injustice in the form of suppression, unequal opportunities, inequity etc. According to (Okin, 1989), Feminists have complained that the principles of justice do not apply to the family, and thus, cannot secure equal justice for women and children and he also suggests about the gender neutrality of the original position which will guard against gender discrimination While Rawls notes that the principles of justice apply directly only to structuring the basic social institutions; they do not apply to structuring voluntary associations, including the family. The social issues like equality and elimination of discrimination can be eliminated as mentioned by RTPI Code of Conduct and It will also help to maintain the equal distribution of social benefits and burdens of the society at all the levels of Government but the influence of the class and professional background of planners in producing the cultural prejudice in their attitudes and efforts in the planning profession and increase in the social groups awareness and participation can also affect the professional ethics and planning actions in terms of personal behaviors and time deadlines for applications. The communities and pressure groups are becoming more aware, demanding so the planners are facing ethical issues which become more important and increased. As a result, planners encouraged to interact with communities/groups but at some stages these involvements/interactions with communities creates pressure on the planning actions and as well as on planning professionals. The increased involvement of community groups was identified  [14]  by particular Councils as an increasing challenge facing district Councils in the planning actions in terms of creating more ethical dilemmas for planners. According to Marcuse`s (1976) criticism of the implicit conservation of the ethical discussions and codes of practices which ignores the social values and ethics while the individual actions which can help, remains in the process because of individual concerns as due to their nature and focus on individuals behaviours and neglects the conditions and supports which can help towards ethical concerns. Even According to Wachs (1985), work on planning ethics has focused on the codes and the individual planners behaviours is more instead of social ethical concerns in the planning codes of ethics. Healy (1991) also identified  [15]  the distinction between professional related practice and scholarly practice and different relationships between planning research and planning practice. So she also recognized that scholarly researches as well as planning research are not much in practice. Environmental Justice Environmental Justice is a subset of social justice concerned with the environmental consequences (Ernesto M., 2008). As like Social justice, planners are facing the most important change in all over the changes is the environment. The importance of environment has been increased as it is confronted for number of problems and issues in recent time. So now the authorities/agencies are also concerned about environmental justice as like social justice. As economic growth was the main aim of local authorities and the professional planners but recently and even since the Earth Summit in Rio in 1992, the environment and sustainable development have become major issues. This introduces a whole new field of thought to planners, namely Environmental Ethics. Environmental ethics can be defined as that area of thought and moral discourse dealing with our ethical duties to, and relative to, the natural environment (Beatley 1994). There are number of arguments on this point of view by planners and environmental agencies in the light of the increasing importance of the environment and it has lead to an increase in the issues that planners must consider which consequently creates further ethical issues. So like other ethical issues, environmental justice issues are also important concerns in the planning actions and how we can address all these ethical issues and what weight can be provided to environmental issues in planning actions, what issues are more important. Nowadays in the urban forms, the effects or issues related to environmental hazards need more concern as like other developments. So to identify the solutions for these kinds of issues and their prioritization in planning actions, there is no reference given in the RTPI Code of Conduct. Conclusion The RTPI Code of Conduct sets out the professional practices and procedures for the planning members to perform their professional duties for the better and safe future directions for society. The RTPI Code of Conduct is particularly only oriented to the members of the planning profession which are working in the planning and development sector to ensure that the decisions should be appropriate and transparent. As the planning professionals are ensured by Code of Conduct towards their professional services, it can help to achieve the better environment for them and society in the light of those ethical concerns but Kaufman and Marcuse reviewed the Codes which explains the lack of proper referencing to ethics, but it gives only a reference to general terms, They also identified the conflicts between the statements like `Loyalty to public and to the one`s sponsor. From Planning theory point of view, it is also concerned about the different ethical issues between different concerns like environment, social and economic etc. According to various authors, its hard to define the exact scope and limits of planning theory and planning in it and the role of planners is also under such circumstances that the planners are confronted by ethical issues as well as by the field. So this dilemma is further complicated by the extension of planning actions and conflicts between the different sectors and these conflicts confronted by planning actions as well as in professionals and in the whole planning process. The RTPI Code of Conduct will help to the planning professionals to set out open, fair and transparent planning decisions based upon sound judgments and justified reasons and the Code of Conduct also sets out further Supplementary regulations and Bye Laws about the continuity of professional development, planning aid etc can be helpful to young planning professionals to confront the ethical issues. From point of view of other ethical concerns, Social justice and Environmental justice are also prime concerns in future planning actions/decisions. As the essay analyses the importance of social and environmental concerns and why they are more concerned in present and future scenario`s so it becomes an important part of such regulations or Code of Conduct to give emphasis towards these concerns. Furthermore, the increase in communities and agencies awareness demands more expectations from professional planners to undertake these concerns as well. From point of view of Planning research there are no links to the planning research, as these codes guides the profession which is totally different activity from research. So we can not apply the Code of Conduct directly to the planning research. However, The RTPI Code of Conduct guides the professional planners for or encourages the higher level planners to support and encourage other planners to maintaining the professional standards and following the guidelines of Code of Conduct and to deal with the and discuss the ethical issues/dilemma so that they can be further researched by professional planners. For Instance, if we think about the planning decisions and services without the set of practices and procedures given by RTPI`s Code of Conduct or other regulations in planning field, it can create an un-planned and haphazard situation for the planning professional as well as for society. So at the last, for the better planning futures and right decisions, we need appropriate changes/developments in the planning system in the form of rules/regulations, such Code of Conducts, policies which can help the professionals to achieve objectives of planning profession. As The RTPI Code of Conduct is helpful up to an extent for the planning profession to engage the planners with the set of procedures and guidelines but in future there is a still need of further additions/modifications in it. So that it can cover existing and future coming gaps in it and can direct the planning professional for better tomorrows and address the other major ethical concerns like social and environmental concerns.

Kingdoms of Life Essay

On our planet earth we have what are called kingdoms, 5 to be exact, consisting of a very diverse group of living things. Using these five kingdoms we classify our species and organize information on what we are and what resides with us. When we place every living creature into one of the five kingdoms it better helps us understand the world around us and it’s habitants. The five kingdoms include: Moneran, Protist, Fungi, Plantae, and the one we call home, Animalia. 1. Monera The simplest of all organisms is the bacteria of the Moneran kingdom. They are broken down into two types: Eubacteria and Archaebacteria. Eubacteria is known as the â€Å"true bacteria† which makes up the roughly 10,000 species in the Moneran group. Archaebacteria or â€Å"ancient bacteria† if you will, is the minority of the group and are only found in extreme environments including but not limiting; swamps, salt lakes, deep-ocean hydrothermal vent, etc. There are many types of species belonging to the Moneran kingdom that have yet to be discovered. Monerans are also the only group within the five kingdoms that are all prokaryotes. Prokaryotes are one-celled or colony of cells. 2. Protista In this kingdom we have multi cellular organisms (Protista) which are not a part of nor do they fit, the Animal, Plant, or Fungus Kingdom. In the beginning, protozoa were placed in a sub-kingdom of Animalia but because of the problems this classification had, it later became it’s own kingdom. All members of this phylum have what are known as nucleated cells and live in aquatic habitats (both freshwater and marine). According to Lynn Margulis, K.V. Schwartz and M. Dolan (1994), the cells of all Protoctista originally formed by bacterial symbioses or symbiogenesis. Members of this kingdom are not considered animals because they do not come from an embryo, they are not plants nor are they considered fungi because they do not develop from spores. 3. Fungi There are some members of the Kingdom Fungi that are associated with algal cells of the Kingdom Protista and/or prokaryotic cyanobacteria of the Kingdom Monera. Fungi plays a very critical role in nature’s continuous rebirth: Fungi actually recycle all dead organic matter turning it into useful nutrients. Fungi consits of species like: mushrooms, molds, mildews, stinkhorns, rusts, puffballs and many others. There are on estimate 100,000 known species today with hundreds of new species being discovered each year. 4. Plantae  With over 1.6 million species of living organisms on earth and new species discovered every single day, in particular; insects and nematodes residing in rsecluded tropical regions. However, with the present rate of destruction, a majority of the virgin tropical rain forest are headed straight for extinction, leaving millions of species undiscovered by the human race. It is the theory that approximately 99 percent of species that ever resided on earth were extinct long before the human ever set foot on this planet. Even with humans having such an incredible significance to the development of earth, technically they are considered to be newcomers on this marvelous planet. If all theories are correct, earth is aged at about 4.5 billion years old, meaning the ancient life forms (such as the cyanobacteria) appeared roughly 2-3 billion years ago. 5. Animalia There are nine phyla of this kingdom including the following: Porifera (poriferans), Cnidaria (cnidarians), Platyhelminthes (flatworms), Nematoda (roundworms), Annelida (annelids), Mollusca (molluscs), Arthropoda (arthropods), Echinodermata (echinoderms) and Chordata (chordates). Animals are considered to be part of this group because they are all multi-cellular organisms whose cells are connected by a plasma membrane and not by a cell wall of cellulose like the others. The differences between plants and animals led to the division of all life into what is known as (referenced above) Plantae and Animalia. In animals, the cells are organized into tissues and specialized tissue systems that permit them to move freely in search of food. They build energy by acquiring and ingesting their food, unlike plants, which use the system photosynthesis to benefit from the nutrients they need to survive. A well developed nervous system with sensory and motor nerves is what enables animals to receive environmental stimuli as well as a response to the environment around them. It was found that some were plant like while others (protozoa) resembled animals in that they obtain locomotion by means of flagella and that they actually digest food. The Animal Kingdom holds the most species of all of the kingdoms, ringing in a little over one million. Interesting fact, is that more than half of the animal species are insects. The result of 300,000 beetles plus the 800,000 different insect species a make up the largest order of insects (one fifth of all species–using a total of 1.5 million). It has been said that if the species between plants and animals on earth were lined up at random, every 5th species would be a beetle. Viruses Viruses are out of the Kingdom assortment completely and sometimes they are said even to belong to their own kingdom, the kingdom Virus. The small and less complex infectious agent is made of tiny macromolecular units composed of DNA or RNA covered by an outer protein coat. Virus’ do not contain membrane-bound organelles, ribosomes, a cytoplasm, or any other source of energy formation of their own. They do not have the self-maintenance metabolic reactions of living systems, they lack cellular respiration and gash exchanges. They are completely capable of reproducing but only at the expense of a host cell. They can and will only survive as minute macromolecular particles outside of their body. Plant viruses are transferred between each other by insects that feed on sap, such as aphids, while animal viruses can be carried by blood-sucking insects (mosquitos for instance).    http://www.biology-questions-and-answers.com/life-kingdoms.html

Essay about Taxation - 622 Words

TAXATION HY 1110 Angel Dark Taxations are charges that are levied to the citizens of the state so as to contribute some income for the support of government activities. Taxation acts as the one of the main ways of generating governments’ income for its spending in provision of state utilities to its citizens. Debate is the kind of discussion that is based on a particular topic where participants have opposing arguments. The debate for this paper is about, â€Å"The appropriate action of the colonists in response to taxation imposed by the British crown†. For each and every one of us is aware that all debates are as a result of a given situation or state and must begin from somewhere and end somewhere. The debate between†¦show more content†¦The place where all these were happening was in America Empire. In the debate situation, one party is likely to win whereas the other obviously losses the motion. In the debate between the colonists and the British crown; the winners were the colonists for they stood and gave some of the support information needed for them to be acknowledged by the law and be allowed to be represented in the constitution. There are some of the current events that are happening today were also seen in the debate. They included; discrimination was the major source of the debate for the source of the disagreement was due to looking upon colonists who were not treated in the same manner and the citizens of the country since they were denied voting and representation rights. The same discrimination is still in place today although it’s expressed in different forms. The political, religious, or economic concerns were the most dominant motivation in this debate for they had the individuals who could give advice on what would be followed even if it was wrong (Rakove, Rutten Weingast, 2000). In conclusion, it took courage for some colonists who fought for their revolutions in order to be allowed rights to live and enjoy rights of other citizens of America. References Christie, I. R. (1977). British Politics and the American Revolution. Albion: A Quarterly Journal Concerned with British Studies, 9(3), 205-226. Gardner, L. A. (2012). Taxing colonial Africa: the political economy ofShow MoreRelatedTaxation3416 Words   |  14 Pagesï » ¿ Taxation Requirement 1 Part 1 (a) Explain what is meant by â€Å"income by ordinary concepts†. a) Ordinary income (s6-5) is an element of Assessable income. In the context of the Income Tax Assessment Act 1936 and ITAA 1997 assessable income is made up of Ordinary Income and Statutory Income. Assessable income includes income according to ordinary concepts which is called ordinary income s6-5(1). 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