Creativity, innovation Essay Example | Topics and Well Written Essays - 1000 words

Creativity, innovation - Essay Example It can also include the effect on the local community who might have to live in the shadow of their premises, and how they engage with the community, their customers and workforce. Social Accounting helps organizations to investigate its performances in relation to social, environmental and economic objectives ensuring that organizations core objectives are met in doing so. Focusing on the automobile Industry, almost all the large brands ensure that the keep CSR at par which includes Sustainability Reporting along with the Financial Statements. Most companies in the sector have CSR policies implemented throughout their operations including proper management system for the same. Following is the comparison of two of the industries’ brands; namely Toyota and Honda. Toyota has implemented a CSR policy throughout its operations that is based on the company’s Guiding Values. Furthermore, the company has also implemented a separate policy on Biodiversity, as well as a Code of Conduct, a Global Vision for 2020, and the Toyota Way 2001, which outlines the expectations of how employees should behave. It also has an environmental plan of action that includes design production and recycling. Toyota has a separate CSR department, as well as a CSR committee that includes members of the executive board. The company is a member of the World Business Council for Sustainable Development (WBCSD), but does not mention any of the relevant international standards in its international CSR report or CSR policy. Several regional divisions also publish their own annual CSR reports in accordance with GRI standards. Toyota annually produces its sustainability report including environmental aspects, social aspects, and economic aspect. â€Å"Its environmental aspect addresses Energy/ Global Warming, Recycling of resources, Substance of concern, Atmospheric Quality, Environmental

Computer Crime :: essays research papers

Computer Crime A young man sits illuminated only by the light of a computer screen. His fingers dance across the keyboard. While it appears that he is only word processing or playing a game, he may be committing a felony. In the state of Connecticut, computer crime is defined as: 53a-251. Computer Crime (a) Defined. A person commits computer crime when he violates any of the provisions of this section. (b) Unauthorized access to a computer system. (1) A person is guilty of the computer crime of unauthorized access to a computer system when, knowing that he is not authorized to do so, he accesses or causes the be accessed any computer system without authorization... (c) Theft of computer services. A person is guilty of the computer crime o f theft of computer services when he accesses or causes to be accessed or otherwise uses or causes to be used a computer system with the intent to obtain unauthorized computer services. (d) Interruption of computer services. A person is guilty of the computer crime of interruption of computer services when he, without authorization, intentionally or recklessly disrupts or degrades or causes the disruption or degradation of computer services or denies or causes the denial of computer services to an authorized user of a computer system. (e) Misuse of computer system information. A person is guilty of the computer crime of misuse of computer system information when: (1) As a result of his accessing or causing to be accessed a computer system, he intentionally makes or causes to be made an unauthorized display, use, disclosure or copy, in any form, of data residing in, communicated by or produced by a computer system. Penalties for committing computer crime range from a class B misdemeanor to a class B felony. The severity of the penalty is determined based on the monetary value of the damages inflicted. (2) The law has not always had much success stopping computer crime. In 1990 there was a nationwide crackdown on illicit computer hackers, with arrests, criminal charges, one dramatic show-trial, several guilty pleas, and huge confiscations of data and equipment all over the USA. The Hacker Crackdown of 1990 was larger, better organized, more deliberate, and more resolute than any previous efforts. The U.S. Secret Service, private telephone security, and state and local law enforcement groups across the country all joined forces in a determined attempt to break the back of America's electronic underground. It was a fascinating effort, with very mixed results. In 1982, William Gibson coined the term "Cyberspace". Cyberspace is defined as "the "place" where a telephone conversation appears to occur.

Cch Comprehensive Topics Chapter 10

Cch ComprehensiChapter 10: Questions #1-20 1. Distinguish between realized gains and losses and recognized gains and losses. Realized gain or loss is the difference between the amount realized from the sale or other disposition of property and the adjusted basis at the time of sale or disposition. The amount realized is the sum of money received plus the fair market value of other property received. If a realized gain or loss is recognized the gain is includible and the loss is deductible in determining taxable income.Thus, â€Å"recognition† means that the result of a particular transaction is considered to be taxable income or a deductible loss. Generally, recognition occurs at the time of sale or exchange. Therefore, realized gain or loss is the amount the owner incurred from ownership of the property, whereas recognized game is the taxable portion of the realized gain or loss. 2. How is the adjusted basis of property determined? Original Basis + Capital Expenditures â€⠀œ Capital Returns= Adjusted Basis 3. List 3 capital additions or expenditures and 3 capital returns or recoveries and discuss the treatment of each category for tax purposes.Capital expenditures include improvements, betterments, acquisition costs, purchase commissions and legal costs for defending title. Capital returns include depreciation, depletion, amortization, tax-free dividends, deductible casualty losses, and insurance reimbursements. For tax purposes, capital expenditures cannot be deducted in the year in which they are paid or incurred and must be capitalized. The general rule is that if the property acquired has a useful life longer than the taxable year, the cost must be capitalized.The capital expenditure costs are then amortized or depreciated over the life of the asset in question. Capital expenditures create or add basis to the asset or property, which once adjusted, will determine tax liability in the event of sale or transfer. Capital Returns, on the other hand, proper adjustment shall be made to the extent of the amount allowed as deductions in computing taxable income under Code Section 1016 and to the extent that the amount results (because of allowed deductions) in a reduction in any taxable year of the taxpayer’s taxes. . Why is allocation of basis necessary? Allocation is necessary because some of the property may be depreciable and other property not depreciable. Different treatment may be necessary for the assets. It may also be that only some of the assets purchased are sold. 5. Are gains or losses from the sale or exchange of personal use assets recognized for tax purposes? The sale of a personal-use asset results in gain recognition but not loss recognition. 6. When is FMV of an asset used as the basis of an asset?If property is acquired in a taxable exchange, the basis of the property is generally its fair market value at the time of exchange. Also, if the price paid is a bargain purchase, then the basis of the property i s its fair market value. 7. What’s the basis and holding period for nontaxable stock dividends? For nontaxable stock dividends, the basis of the original stock is allocated to the old and new shares. The holding period begins on the date of the original acquisition. 8. What’s the basis and holding period for taxable stock dividends?In the case of taxable stock dividends, the amount of income is the stock’s fair market value at the date of distribution. The basis of the new stock is its fair market value at the time of the receipt of the stock dividend and the basis of the old stock remains the same. The holding period of the new stock begins on the date of receipt of the stock dividend. 9. What is the basis and holding period for nontaxable stock rights? If nontaxable stock rights are received, whether or not any part of the basis of the stock is allocated to the rights depends on the FMV of the rights compared with the FMV of the stock.If FMV is less than 15% o f the FMV of old stock at the time, basis of such rights is zero unless taxpayer elects to allocate. If value is 15% or more, basis must be allocated to the rights but only if rights are exercised or sold. The holding period runs from the date the original stock was acquired. 10. What’s the basis and holding period of taxable stock rights and the basis and holding period of the shares of stock if the rights are exercised? Amount of income and the basis of the rights constitute the FMV of the rights at the date of distribution, which is the date the holding period of the rights begin.If rights are exercised, basis of new shares = subscription price + basis of rights and holding period of new shares begins on date of exercise. Basis and holding period of old stock remain the same. 11. What’s the basis of gift property? A taxpayer’s original basis for gift property is the same as the property’s adjusted basis in the hands of the donor or the last preceding o wner by whom it was not acquired by gift. However, if the property’s FMV at time of gift is less than adjusted basis to the donor, then basis for determining loss is the FMV at the time of the gift.CODE SECTION 1015 12. What adjustment, if any, must be made to the basis of property acquired by gift if gift was made prior to 1977? After 1976? For gifts made after 1976, basis is increased by the portion of gift that attributable to the net appreciation value of the gift. For gifts made before 1977, the full amount of gift tax is added to donor’s adjusted basis, but the basis may not be increased above the fair market value at the date of the gift. 13. What’s the basis of an asset acquired from a decedent?General rule is that the basis of property acquired from a decedent is the FMV of the property at the date of the decedent’s death. Commonly known as a â€Å"step-up† in basis. 14. What’s the alternative valuation of assets acquired from a dec edent? If the executor elects for estate tax purposes to value the decedent’s gross estate as of 6 months after death, the property is the FMV at that time. If property is distributed before the alternate valuation date, basis = FMB at the date of distribution or other disposition.The alternate valuation may be used only where the election will reduce both the value of the decedent’s gross estate and the federal estate tax liability. 15. Distinguish the holding period of assets acquired by gift w/ that of assets acquired from a decedent. The holding period of gift property begins with the date the property was acquired by the donor. If, however, the FMV of the property at the date of gift was less than the donor’s adjusted basis and the property is sold at a loss, the holding period begins on the date of the gift. The holding period of property acquired from a decedent is long-term. 6. How is the basis computed when a sale of shares of stock occurs? When a selle r can identify the shares of stock sold or transferred, the basis is the basis of the stock so identified. Shares of stock are adequately identified if it can be shown that shares, which were delivered to the buyer, were from a lot acquired on a certain date or for a certain price. 17. When is the sale or exchange of stock or securities considered a wash sale? How is any loss treated? Wash sales occur when substantially identical stock is bought within 30 days before or after the sale.No deduction for losses is allowed on the sale of stock or securities if, within a period beginning 30 days before the date of sale and ending 30 days after the date of sale, substantially identical stock are acquired. CODE SEC. 109 18. What’s the basis of a personal use asset that’s converted to business or income-producing use? When property purchased for personal use is converted to business or income-producing use, the basis for determining loss is the lessor of the FMV of the propert y at the time of conversion or the adjusted basis for loss at the time of the conversion.The basis for gain is the adjusted basis on the date of conversion. The basis for determining depreciation is the basis for determining loss. 19. What are the special rules for gains or losses on sales to related parties? No loss deduction is allowed on sales or exchanges of property, directly or indirectly, between related parties. Any losses disallowed, however, may be used to offset the gain realized by the related purchaser on a later sale of the property. Code Sec. 267 20. What are the benefits of installment reporting? The installment method allows gain to be spread over more than one year.

Feminism Is for Everybody - 1388 Words

hooks, bell. ed., Feminism Is For Everybody Passionate Politics (South End Press, 7 Brookline Street, #1, Cambridge, MA 02139). Feminism is for everybody is a political book that addresses the ideas of womens rights as a whole entire gender as well as individually. The book also ties the Civil Rights Movement as a catalyst for a feminist movement. The book is mainly written chronologically which shows the progression in thinking of the world. She writes about when she first saw and experienced sexist actions and how she had to cope with it at Stanford University. She touched on the bra burning period as a form of rebellion from sexist clothing companies. She also talked about how rappers degraded women and found nothing wrong†¦show more content†¦Females, under the pressure of a male dominated society, purge their stomachs in order to maintain their thin frame. Challenging the industry of sexist-defined fashion opened up the space for females to examine for the first time in our lives the pathological, life-threatening aspects of appearance obsession (pg. 33). This obsession is unfortunate be cause it takes control of our everyday lives. We base what we wear and how we look on what we hope is acceptable in general society. The book is not written to be presented to the masses. High school reading ability is definitely needed in order to retain and acknowledge the knowledge in this book. Parasitic class relations have overshadowed issues of race, nation, and gender in contemporary neocolonialismÂ…in white supremacist capitalist patriarchal Western culture neocolonialÂ…(pg. 44). The wording is deterring a large majority of readers either female or male, due to the word selection. Most human beings do not have a large vernacular and therefore cannot comprehend the message she is trying to relay. If she wants the book to be more effective I would advise her to use better word selection or use explanation sentences around difficult sentences. The book reinforces what I already know about the world and its sexist ideals that it bestows willingly or unwillingly upon women. It is not a surprise that sexism ties into racism. It is a form of oppression that is acknowledged, but we as human beings haveShow MoreRelated Reactions to Hooks’ Feminism is for Everybody Essay799 Words   |  4 PagesReactions to Hooks’ Feminism is for Everybody I am not a feminist simply because I was raised in a feminist household. I am not a feminist because I am an independent, educated woman. I am not a feminist because I am a bitter female, nor because I am a â€Å"woman scorned.† I am not a feminist because I hate men, nor because I am a lesbian nor because I like to listen to the Indigo Girls. To the contrary I love men and I am not a lesbian. While I agree with hooks that â€Å"feminism is a movement to endRead MoreFeminism is simply a sociological theory, which states that men and women are equal. Feminism is900 Words   |  4 PagesFeminism is simply a sociological theory, which states that men and women are equal. Feminism is mainly concerned with giving rights to women by highlighting the numerous ways in which women have rendered to society. Feminist theorists believe in the social, political, and economic equality of genders and believe that each has his own rights as well as duties. They strive to give the oppressed women their full rights that are being taken every day. History of Feminism Feminism first started inRead MoreFeminism Is For Everyone By Bell Hook958 Words   |  4 Pages Feminism is for everyone bell hook is a famous feminist author who wrote the book â€Å"Feminism Is For Everybody† hooks attempt to create a quick, simple start on feminist history, theory, and politics to the masses who receive a misinformation, misunderstood, and maligned version of the feminist movement. Hooks says â€Å"To understand feminism it implies one has to necessarily understand sexism†.We define feminism as the advocacy of women s rights on the grounds of political, social, and economicRead MoreFeminism Is For Everyone By Bell Hooks And Men And Feminism750 Words   |  3 PagesWhat is Feminism? Feminism. The f-word. This word has many different connotations. The dictionary definition of feminism is the doctrine advocating social, political, and all other rights of women equal to those of men (dictionary.com). The simpler, more stereotypical, definition is policies that are pro-women and anti-men. Before this class all I ever heard, was that the stereotypical feminist is a woman who hates all men and everything about men. She probably does not shave (ever) and she is mostRead MoreCritical Reading Skills : Analyzing The Logic Of Bell Hooks Book914 Words   |  4 PagesDate: 04/7/2016 Chapter #--2 and 3---- Title of Chapter: Consciousness Raising (A Constant Change of Heart Author’s Name: _Bell Hooks Year of Publication: _____________________ Directions: Careful and critical reading of bell hooks’ Feminism is for Everybody. After reading your assigned chapters, answer the following questions thoroughly before your class presentation and submit through blackboard. 1. The main purpose of this chapter is: 3 State as accurately as possible bell hooks’ purposeRead MoreWomen s Equality For Women1407 Words   |  6 Pagesthey were women. Overtime feminism has expanded and diversified in many different aspects including approach and priorities. The changes in them are result of many different social economic groups of women because of the various goals set for methods of creating change, which are implemented within the movement. The feminist movement has been trying to give equal rights to women who have been destitute of their equality and privileges that man have never given them. Feminism is beneficial to men, womenRead More Expanding Feminist Activism Essay1263 Words   |  6 Pages Expanding Feminist Activism I chose this topic mainly because of interest. When thinking about the idea of feminism aside from all stereotypes one would think the struggle for womens rights. The idea sounds unified in saying and one would assume most women were involved. For a long time the womens movement applied to just white upper class females. I found a source on extremist women, which focused on the powerful ideas of white supremacy. This article was geared toward white women, and theRead MoreFeminism Theory : Who Want Women Equality, They Should Look Into Feminism1552 Words   |  7 PagesShelby Milinovich Mrs. Almack English 4 AP September 21, 2014 Feminism Theory To those who want women equality, they should look into feminism. To be a feminist you don’t have to be a woman, you just need to support women in their fight to be legally equal to men in social and economical situations. This means women deserve equal pay, equal access to education, make decisions about their own body, ending job sex segregation, better working conditions, for women to be able to hold a public officeRead MoreAnalysis Of Bell Hooks And Frantz Fanon1401 Words   |  6 PagesBoth philosophers, bell hooks and Frantz Fanon, address the problem of equality. In Feminism is for Everybody, hooks defines feminism as a movement to end sexism, sexist exploitation, and oppression. Hooks begins by stating feminism is for everybody (2000) and that it is an attempt to end sexism though reform feminism. In â€Å"Racism and Culture,† Fanon investigates whether ending racism is due to cultural relativity. In the book by Gloria Anzaldua Borderlands/La Frontera, she des cribes the personalRead MoreAristotle and Plato Ideal Government 1304 Words   |  5 PagesAristotle and Plato had this idea in their minds that there was an Ideal Government. Meaning that there was a way for someone or a group of people to perfectly control a community where everybody would have equal rights, there would be no fights and everything was perfectly under control. As of right now we believe that there is no possible way for somebody to do that, but back then Aristotle and Plato believed that they were perfectly right. Since both Aristotle and Plato were people who explored