Global Enterprise and Innovation Assignment Example | Topics and Well Written Essays - 2000 words - 1

Worldwide Enterprise and Innovation - Assignment Example The general thought is to comprehend NIS profoundly and unmistakably. There are many fascinating highlights that one would see in United Kingdom’s business condition. On the off chance that we take a gander at the most recent examination of this nation, we will see that it has pulled in numerous remote ventures. â€Å"The UK is the second biggest single goal universally for US venture and in 2011 represented 26 percent of all the US speculation stock in the European Union.† (UKTI, 2012). The economy is doing truly well for as long as scarcely any years and swelling is in charge of the Bank of England, which is liable for setting loan fees. Organizations are thriving great in UK’s mechanical field in light of the fact that the trade rates are generally steady. Cash assumes a noteworthy job while working in remote nations. Organizations working all inclusive need to watch out for the swapping scale each coming day. Imports and fares are doing admirably in the nation. There are a larger number of fares than the imports, which is the primary explanation for acquiring outside salary. UK is additionally taking a shot at bringing down the corporate duty rates so an ever increasing number of organizations could be pulled in into the nation. As of late, UK has brought down the duty rate up to 3 percent. The representatives of this nation are fulfilled workers since they pay less government disability commitments when contrasted with other European nations. Innovative organizations are on the blast. Indeed, even a new alumni can fire up an independent venture effectively here due to the great economic situations. For instance, running food truck is straightforward in UK. All in all, setting up a business in UK is quick and simple. One can set up his business and get himself enrolled in this nation inside 24 hours, yet everything relies upon what sort of business he needs to begin and in which state. There are numerous business counselors inside the nation who can control you well about this. They can refresh you with the current status of organizations and the related business,

Example of Scientific Method Essay Example For Students

Case of Scientific Method Essay Logical Method Deforestation in Rhondonia, Brazil In one of the significant locales of deforestation, the territory of Rhondonia, Brazil, the precipitation has been harshly and additionally totally halted. As the tropical rainforest of Rhondonia, Brazil is leveled for farmland, precipitation is altogether and legitimately diminished. Precipitation is decreased on the grounds that there are less trees to return water fume to the air through tree transpiration, or water dissipation through trees. Relative moistness is the measure of water fume noticeable all around contrasted and the measure of fume expected to make the air soaked at the show ebb and flow temperature. The point past immersion is precipitation, or precipitation. On the off chance that deforestation is the reason for diminished precipitation, at that point diminished normal relative mugginess will be clear. All together, to segregate deforestation as the essential factor causing diminished precipitation, tests will be directed to gauge relative dampness. A sling psychrometer will be utilized to pick up these estimations. http://www.taftan.com/thermodynamics/HYGROMT. HTM It is utilized to gauge the measure of dampness noticeable all around. The dry-bulb thermometer gauges the air temperature, and the wet-bulb quantifies the most reduced temperature that can be acquired by vanishing water into the air at steady weight. A number cruncher will be utilized to change over to relative stickiness. http://www.srh.noaa. gov/elp/wxcalc/rh.html El Paso National Weather Service Offices climate number cruncher This converter will take the wet-bulb temperature, the air temperature and the current uncorrected weight and figures the relative moistness and dewpoint. If you don't mind enter your air temperature and afterward pick either Fahrenheit or Celsius. If you don't mind enter your wet-bulb temperature and afterward pick either Fahrenheit or Celsius. If you don't mind enter your genuine station pressure (not ocean level weight) and afterward pick either millibars or creeps of Mercury. Relative mugginess estimations will be taken each day for one year. The estimations will be taken at various stations in the rainforest. Four stations will be found no farther than 10 miles from current zones of deforestation. Four different stations will be situated at the inside of the rainforest, and in any event 50 miles from ongoing deforestation. After these estimations are taken, they will be broke down in three unique manners. The every day estimations were followed for one year. Correlation 1 The ongoing relative dampness estimations of the rainforest will be contrasted with past figures of relative moistness. The normal off all relative mugginess estimations will be contrasted with the overall moistness of the rainforest before this examination. Examination 2 Recent relative stickiness estimations of various locales of the rainforest will be analyzed. Estimations from zones close to locales of deforestation will be contrasted with estimations from destinations further from territories of deforestation. Examination 3 Measurements towards the finish of the investigation will be contrasted with estimations toward the finish of the investigation. Normal relative moistness estimations for the primary month of the examination will be contrasted with the normal from the most recent month. Examination 1 Taking the normal all things considered and contrasting it with the normal relative stickiness from the earlier year it was discovered that the normal relative dampness had dropped one percent. Examination 2 Taking the normal of every station relative dampness, it was discovered that all stations inside 10 miles from deforestation had a normal of two percent bring down that stations in any event 50 miles from deforestation. Correlation 3 Taking the normal relative dampness for the most recent month from all stations and contrasting it with the main months normal it was discovered that the normal had dropped .5 percent throughout the year. The discoveries recommend that deforestation is influencing the measure of precipitation in Brazil. The deforestation won't just keep on influencing precipitation yet will prompt expanded a dangerous atmospheric devation as evaporative cooling diminishes. Evaporative cooling happens when sun based vitality, or warmth, is utilized to change over water from trees to water fume or moistness. .ucc6efda3389368e2f2239a083c5ea08c , .ucc6efda3389368e2f2239a083c5ea08c .postImageUrl , .ucc6efda3389368e2f2239a083c5ea08c .focused content zone { min-stature: 80px; position: relative; } .ucc6efda3389368e2f2239a083c5ea08c , .ucc6efda3389368e2f2239a083c5ea08c:hover , .ucc6efda3389368e2f2239a083c5ea08c:visited , .ucc6efda3389368e2f2239a083c5ea08c:active { border:0!important; } .ucc6efda3389368e2f2239a083c5ea08c .clearfix:after { content: ; show: table; clear: both; } .ucc6efda3389368e2f2239a083c5ea08c { show: square; change: foundation shading 250ms; webkit-progress: foundation shading 250ms; width: 100%; murkiness: 1; change: haziness 250ms; webkit-progress: mistiness 250ms; foundation shading: #95A5A6; } .ucc6efda3389368e2f2239a083c5ea08c:active , .ucc6efda3389368e2f2239a083c5ea08c:hover { darkness: 1; change: obscurity 250ms; webkit-change: obscurity 250ms; foundation shading: #2C3E50; } .ucc6efda3389368e2f2239a083c5ea08c .focused content zone { width: 100%; position: relative; } . ucc6efda3389368e2f2239a083c5ea08c .ctaText { fringe base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: intense; edge: 0; cushioning: 0; content embellishment: underline; } .ucc6efda3389368e2f2239a083c5ea08c .postTitle { shading: #FFFFFF; text dimension: 16px; textual style weight: 600; edge: 0; cushioning: 0; width: 100%; } .ucc6efda3389368e2f2239a083c5ea08c .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; outskirt: none; outskirt range: 3px; box-shadow: none; text dimension: 14px; text style weight: striking; line-tallness: 26px; moz-fringe sweep: 3px; content adjust: focus; content beautification: none; content shadow: none; width: 80px; min-tallness: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/basic arrow.png)no-rehash; position: total; right: 0; top: 0; } .ucc6efda3389368e2f2239a083c5ea08c:hover .ctaButton { foundation shading: #34495E!important; } .ucc6efda3389368 e2f2239a083c5ea08c .focused content { show: table; tallness: 80px; cushioning left: 18px; top: 0; } .ucc6efda3389368e2f2239a083c5ea08c-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .ucc6efda3389368e2f2239a083c5ea08c:after { content: ; show: square; clear: both; } READ: Sex Education EssayBibliography: .

The Relationship Between PTSD and Trichotillomania

The Relationship Between PTSD and Trichotillomania PTSD Related Conditions Print The Relationship Between PTSD and Trichotillomania By Matthew Tull, PhD twitter Matthew Tull, PhD is a professor of psychology at the University of Toledo, specializing in post-traumatic stress disorder. Learn about our editorial policy Matthew Tull, PhD Medically reviewed by Medically reviewed by Steven Gans, MD on August 05, 2016 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on January 23, 2020 Post-Traumatic Stress Disorder Overview Symptoms & Diagnosis Causes & Risk Factors Treatment Living With In Children Dave Greenwood / The Image Bank / Getty Images People with post-traumatic stress disorder (PTSD) have been found to be at high risk for engaging in a number of unhealthy and self-destructive behaviors; however, one behavior that has been examined less frequently is trichotillomania. What Is Trichotillomania? According to the Diagnostic and Statistical Manual of Mental Disorders (DSM-IV), trichotillomania is an impulse control disorder that is made up of the following symptoms: Recurrent pulling out of ones hair that eventually results in some noticeable hair loss.An increase in tension immediately before pulling out hair or when one tries to resist engaging in the behavior.Pleasure, gratification or relief when hair is being pulled out. In addition, to be diagnosed with trichotillomania, the symptoms described above cannot be better accounted for by some other disorder or a health condition. Also, the symptoms have to result in distress or impairment in different domains of a persons life. Little is known about trichotillomania, but some research indicates that it occurs among 1 to 2 percent of the general population. However, there is some evidence to suggest that people with certain mental health disorders, such as PTSD, may be more likely to engage in this behavior. PTSD and Trichotillomania To examine the connection between traumatic exposure, PTSD, and trichotillomania, researchers at Skidmore College and Harvard Medical School and the Massachusetts General Hospital conducted a study among a group of patients seeking treatment at a trichotillomania clinic. The researchers asked these participants about their past traumatic exposure and assessed symptoms of PTSD. They found that about 75 percent  of the patients said that they had experienced at least one traumatic event in their lifetime. In addition, 19 percent  met the criteria for a diagnosis of PTSD. Notably, this rate of PTSD is much higher than found in the general population. Interestingly, the researchers also found that the severity of a patients trichotillomania was associated with less severe PTSD symptoms. According to the authors of this study, this might suggest that trichotillomania is being used to reduce stress, anxiety, and tension associated with the experience of PTSD symptoms. Although PTSD symptoms were less severe among those with more severe trichotillomania, this doesnt necessarily mean that this behavior works to address PTSD symptoms. As with other self-destructive behaviors, although trichotillomania may bring about some initial reduction in distress, it doesnt allow someone to adequately process their emotions. Not surprisingly, other studies have found that trichotillomania is related to emotional avoidance. Consequently, these emotions may eventually come back and may come back stronger. In addition, the shame that people with trichotillomania may feel as a result of losing their hair may also eventually increase distress and make some PTSD symptoms worse (for example, feeling distant from others or isolation). Getting Help If you suffer from PTSD and trichotillomania, it is important that you seek help. There are a number of effective treatments available for PTSD, and successful completion of these treatments may improve your response to treatments for trichotillomania or reduce the need to engage in behaviors such as trichotillomania. For example, habit reversal and other cognitive-behavioral interventions have been found to be helpful for people with trichotillomania. Certain medications also have support in the treatment of trichotillomania. In addition, some studies have shown that Acceptance and Commitment Therapy may be particularly helpful for people with trichotillomania. You can learn more about trichotillomania and its treatment from the Trichotillomania Learning Center. There are a number of helpful provider locator search engines on the Internet that can assist you in finding a treatment provider in your area. The 7 Best Online Anxiety Support Groups

ap us history dbq - 1672 Words

1.All of the following statements are true about Herbert Hoover’s responses to the Great Depression EXCEPT: B.:-) He saw the Depression as akin to an act of nature, about which nothing could be done except to ride it out. 2.Franklin D. Roosevelt’s New Deal program attempted or achieved all of the following EXCEPT C.:-) supported the creation of the Reconstruction Finance Corporation. 3.The â€Å"New Immigration† was made up primarily of D.:-) persons from Southern and Eastern Europe. 4.By â€Å"normalcy† President Warren G. Harding meant not only peace after the recent war but also C.:-) an end to idealistic crusades and efforts at large-scale reform 5.Which of the following words best describes the spirit of American†¦show more content†¦A.:-) Herbert Hoover 38.The â€Å"court-packing† scheme proposed by President Franklin D. Roosevelt on February 5, 1937 I. was triggered by Supreme Court decisions that undid much of the first New Deal II. was withdrawn when a majority of the Supreme Court justices retired III. became unnecessary when the Supreme Court began reversing previous decisions and upholding New Deal legislation IV. was replaced by a Judiciary bill that denied the president the power to enlarge the federal courts but conceded badly needed procedural reforms C.:-) I, III, and IV only 39.â€Å"There is no right to strike against the public safety, anywhere, any time,† was said by C.:-) Calvin Coolidge on calling out the Massachusetts National Guard during the Boston police strike 40.The Republican administrations of the 1920s would best be described as B.:-) supporting isolationism and laissez-faire business policies domestically 41.The Palmer Raids of the 1920s were a response to C. ? fears of communism follwoing after the Russian Revolution 42.The use of installment plans during the 1920s was significant to the economy because it D.:-) served as a catalyst for a new consumer-based economy 43.The Supreme Court decision of Schenck v. United States established the precedent for the idea that B.:-) speech that presents aShow MoreRelatedAP Us History DBQ977 Words   |  4 PagesDBQ American expansionism in the late 19th century and early 20th century was, to a large extent, a continuation of past United States expansionism, while also departing with previous expansionism in some aspects. During the period of time between the late 19th century and early 20th century, America was going through significant changes. After a revolution in Cuba against the Spanish, as well as the Americans starting the Spanish-American War, the Americans received several territorial concessionsRead MoreAp Us History Dbq Essay730 Words   |  3 PagesBesides all the other growing issues from 1700-1800 in American History, there was one rising above all. The enslavement of the African people. While there was much debate about freedom, abolition, and all other things some African-Americans managed to find theirs. From 1775 to 1830 many African-Americans gained freedom by escaping to regions in which slavery wasn’t practiced or by purchasing it if granted while all at the same t ime the expansion of slavery greatly expanded in the American southRead MoreAp Us History Fdr Dbq1172 Words   |  5 PagesPresident Herbert Hoover, a Republican, had control of the United States from 1929 to 1933, the beginning of the economic downfall. Hoover created a laissez-faire government; the government was not involved in everyday business, instead it was a very hands off approach and daily life just took its path. When Franklin D. Roosevelt became president in 1933 the economy was now deep in a huge downward spiral, and he raised a new Democratic approach to run the government and United States. The UnitedRead MoreAp Us History Dbq Essay786 Words   |  4 PagesAfter the American Revolution, Americans, who had just broken free from the British, completely changed their politics, economy and society. The Founders decided to change how they wanted to run their society, even though, in the end, they went back to a more powerful federal government like Britain. Most peopleâ €™s daily lives didn’t change much but the principles from the revolution made some try to look for better financial opportunities. Women, slaves, and loyalists were changed a lot in societyRead MoreDBQ for AP US History Essay2093 Words   |  9 PagesStates as a revolutionary nation because it happened so long and we are so culturally different from current day England, we are so ignorant to what had to happen for us to be where we are today, one of the few superpowers in the world, were always getting caught up in the world that surrounds us today Transformation of colonial Virginia DBQ The hardships that the settlers faced were much more intolerable then the â€Å"hardships† we have today, When they first came over, they were stuck on a cramped boatRead MoreAp Us History 2001 Dbq Essay1081 Words   |  5 PagesII. Eisenhower Administration A. Massive retaliation; nuclear weapons prevented USSR attack. B. Containment policy to prevent war/attack. C. Interstate Highway System to ^ US defense against Communism. D. CIA overthrowing/prevention of spread of Communism. E. Korean Armistice/Peace treaty b/w China/North Korea amp; US. F. Domino Theory, eco/mil aid to Southern Viet to build stable/anti communist state. G. SEATO, helped strengthen anti-communist countries. H. Eisenhower Doctrine, aid to anyRead MoreAp Us History Unit 1 Dbq999 Words   |  4 PagesIn the years leading up to the American revolution it was evident that a new identity was developing for colonist. Stemming from the Seven Year’s colonists were slowly discovering a new way of viewing the mother country and themselves. By the eve of the American revolution most colonist had adopted the identity of British citizens fighting to protect their liberties. A strong bond of unity can be seen from colonists’ shared opinions and agreed course of action, while a large loyalist population supportsRead MoreDbq Era of Good Feeling Ap Us History Essay717 Words   |  3 PagesThe period after the war of 1812 was labeled â€Å"The Era of Good Feeling† by historians. Some people believe that this is an accurate label of this time period, but others disagree. Due to the emergence of sectionalism- concern with local interests, and nationalism- patriotic feelings and self p ride, people had mixed feelings about this time period. Many people felt that times were high, and that nationalism and sectionalism could only bolster the union, while others thought that it was sectionalismRead MoreAp Us History Dbq ( When World War I Broke Out, the United States Declared Its Policy of Neutrality. to What Extent Did the United States Follow a Policy of Neutrality Between 1914 and 1917? )1162 Words   |  5 PagesUnited States History Section II Part A 1. When World War I broke out, the United States declared its policy of neutrality. To what extent did the United States follow a policy of neutrality between 1914 and 1917? On April 6 of 1917 America officially entered WWI as an ally power after much vouching of their neutrality. Up to that point many government officials preached to America the great strategy of neutrality especially the president of the time Wilson. At the beginning of WWI inRead MoreEssay on The Effects of Imperialism1278 Words   |  6 PagesNAME DATE PERIOD ESSAY DBQ: Effects of Imperialism AP WORLD HISTORY Document-Based Question: Effects of Imperialism Directions: The following question is based on the accompanying Documents 1- 13 (The documents have been edited for the purpose of this exercise.) This question is designed to test your ability to work with and understand historical documents. Write an essay that: ï‚ · ï‚ · ï‚ · ï‚ · Has a relevant thesis and supports that thesis with evidence from the documents. Uses all or all but

Phil Essay - 699 Words

PHIL 1F90: Spring 2011. Second Essay Question ONE (to be answered as a straight-forward philosophical essay): Silenus, the satyr, is, or perhaps pretends to be, a determinist. After all, everything about the satyr, both his nature and nurture, come directly from his creator, Hench. And certainly, at the beginning of the story, Hench accepts full responsibility for the satyr’s actions. But he eventually changes his mind. How can the satyr, all of a sudden, become morally responsible for his actions? What exactly changed in Hench’s thinking? Michael Gorr is a compatibilist. Does his position make better sense than either the determinist or the libertarian? Explain. Question TWO (to be answered as a philosophical essay†¦show more content†¦Photos can be inserted using Word. The space used by the photos will not count in the number of pagesShow MoreRelated Phil Jackson And Buddhism Essay1789 Words   |  8 Pagesformer Chicago Bulls and present Los Angeles Lakers coach Phil Jackson. 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The Matrix, Plato’s ‘Allegory of the Cave’ and DescartesRead MoreTotal Recall essay (PHIL 1003)851 Words   |  4 Pagesï » ¿ Fact or Fiction? Total Recall Paper PHIL 2003-013 Usually at least once in a lifetime a person will question whether a dream was reality or not. It is rare to think â€Å"I am just dreaming† in a dream. In the 1990s movie Total Recall the director, Paul Verhoeven, attempts to illustrate the puzzling question of â€Å"what is reality and what is not?† With Arnold Schwarzenegger in this futuristic flick, the director cleverly confuses the audience about what is â€Å"real† in the movie, making oneRead MorePhil 235 Paternalism Essay2256 Words   |  10 PagesPaternalism in the Medical Profession Philosophy 235 EC: Biomedical Ethics â€Å"The only appropriate and realistic model of the Dr.†patient relationship is paternalism. 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May be starting point, but really thinking philosophically entails a specific approach toRead MorePersuasive Essay On My Grandmothers Death733 Words   |  3 PagesFor instance, Huttman asks, â€Å"Did we really believe that we had a right to force â€Å"life† on a suffering man who had begged for the right to die?† (344). Although, I do disagree with the Phil Donahue Show’s audience calling Huttmann a murderer, because she did not kill anyone at all. She only let Mac die when his body said that the time was right. Huttman experiences his death, â€Å"Then there was one soft sigh and I felt his hands go cold in mine. â€Å"Mac?† I whispered, as I waited for his chest to rise andRead MoreEssay on Phil 1600 Ch 3 Questions685 Words   |  3 Pages1. What Role does Inner conflict play in human moral development? a. Inner conflict often plays the role of motivation in the human moral development. According to the book, an addict has to â€Å"hit bottom† in order to begin the recovery journey. 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Lesson Overview With this lesson, we begin a new unit on epistemology, which is the philosophical study of knowledge claims. In this first lesson on epistemology, we begin by examining the question â€Å"What do we mean when we say we know something?† What exactly is knowledge? We will begin with a presentation that introduces the traditional definition of knowledge. Wood then discusses some of the basic issues raised in the study of epistemology and thenRead MoreAddictions to Work and Alcohol Essay727 Words   |  3 Pagesphysics and English at Brown University, graduating in 1967. â€Å"The Company Man† essay indicates how an excess of work can take over an individual’s life by having emotional impact on the people around them on a daily basis. â€Å"Under Influence† essay shows the readers a family experience with one of the immoral habits, which is the alcoholism. The readers can realize the common purpose of each author writing on both essays is to warn the general public about the negative effects of some of the evil habits

Lucent Technologies Deferred Taxation Free Essays

Executive Summary This memorandum is intended to communicate the deferred tax issues of Lucent Technologies Inc. on the basis of analysis of the veracity of the situation according to the reporting framework’s guidelines to anticipate unfavorable implications that had been resulted due to poor performance of the company over the past years. The Financial Accounting Standards Board (FASB) is the recognized body for making pronouncements as Generally Accepted Accounting Principles (GAAPs) in the United States. We will write a custom essay sample on Lucent Technologies Deferred Taxation or any similar topic only for you Order Now The FASB has promulgated Statement of Financial Accounting Standard # 103 â€Å"Accounting for Income Taxes† which specifically prescribes the treatment of income taxes of corporate entities and guidance for how deferred taxes should be recorded either an asset or a liability in the financial statements. It also provides assistance in certain cases requiring a valuation allowance to be used to reduce the carrying value of any deferred tax asset for which it was â€Å" more likely than not† that the asset would not be realized. The main reason behind the issue is the impact of cut-throat competition in the telecom industry and downturn in the economic conditions which had adversely affected the company’s overall financial performance as a result deferred taxes amounting to $ 7. 6 billion as of September 30, 2011 have been recognized against deductible temporary differences, operating losses and tax credit carry forwards. However, under the prevailing circumstances, it is apparent that the company will not be able to generate positive taxable income in the future periods to offset the losses. Accordingly, as per FAS # 109 the valuation allowance has to be reviewed against potential tax assets and for any items in which it is more probable through persuasive and reliable evidence that the asset will not reduce future taxable income Analysis Since after the inception of its operations in November 1995, the quality production and innovation were key business success factors. However, eventually with the passage of time the entry of new firms in the telecom industry such as Alcatel, Ciena, Cisco, Ericsson, and Motorola Inc. , have intensified the level of competition. As a result of this most industry participant opted to strengthen their relationships with large service providers, as they represented over 70% of global carrier spending. The collapse of competitive local exchange carriers and other competitors of incumbent carriers had resulted in fewer customers. In addition the large service providers, has been consolidating, thus giving the remaining service providers additional buying power. Furthermore, as service providers continued to reduce their capital spending, fewer sales opportunities existed. Moreover, a number of its existing competitors were very large companies with substantial technical, engineering, and financial resources, brand recognition and established relationships with global service providers. These competitors were able to offer low prices, additional products or services, or other incentives. These potential competitors were also in a stronger position to respond quickly to new or emerging technologies and to undertake more extensive marketing campaigns, adopt more aggressive pricing policies, and make more attractive offers to potential customers, employees, and third-party agents. During the company’s financial year ending September 30, 2001, Lucent had lost $16 billion placing its retained earnings into a net deficit. Subsequently, in the first and seconds quarters of fiscal 2002, the trend continued with losses of $423 million and $495 million respectively. As of September 30, 2001, Lucent had tax credit carry forwards of $898 and federal, state and local, and non-U. S. net operating loss carry forwards of $ 1,640 (tax effected), most of which expire primarily after the year 2019. As of September 30, 2001, Lucent has recorded valuation allowances totaling $ 742 against these carry forwards, primarily in certain states and foreign jurisdictions in which Lucent has concluded it is ‘more likely than not’ that these carry forwards will not be recognized. The components of deferred income tax assets and liabilities are as follows; Year Ended September 30, | 2001| 2000| |   | $ in ‘000’| $ in ‘000’| Deferred Income Tax Assets|   |   | | Bad Debt and customer financing reserves| $ 1,004| $ 2|   | Inventory reserves| 685| 314| | Business restructuring reserves| 632| -|   | Other operating reserves| 536| 407|   | Postretirement and other benefits| 2,386| 2,352|   | Net operating loss/ credit carry forwards| 2,538| 240|   | Other | 636| 364| | Valuation allowance| (742)| (197)| Total deferred tax assets| 7,675| 3,562| |   | | | Deferred Income Tax liabilities| | | | Pension| 1,971| 2,480| | Property, plant and equipment| 5| 417|   | Other| 521| 734| Total deferred tax liabilities| $ 2,497| $ 3,631| Keeping in view the above figures, it turned out that the company’s remaining deferred tax assets amount to $ 5. 2 billion and since it is a substantial amount the company’s management may however believe that it would be realized based on forecasted taxable income. However, as per FAS # 109, paragraph 17, issued February 1992, whereby it stipulates that a valuation is required when it is ‘more likely than not’ that all or a portion of a deferred tax asset will not be recognized. Therefore, forming a conclusion that a valuation allowance is not needed is difficult when there is negative evidence such as cumulative losses in past recent years as mentioned above. Hence, cumulative losses weigh heavily in the overall assessment. During the fiscal 2002 third quarter end review, the company should need to consider several significant developments in determining the need for a full valuation allowance including; * The continuity and recently more severe market decline * Uncertainty and lack of visibility in the telecommunication market as a whole * A significant decrease in sequential quarterly revenue levels * A decrease in sequential earnings after several quarters of sequential improvements The necessity for further restructuring and cost reduction actions to attain profitability As a result of this assessment, the company has established a full valuation allowance for its remaining net deferred tax assets as at June 30, 2002. Lucent recorded a non-cash charge of $ 5. 83 billion, or $ 1. 70 per share, to provide a full valuation allowance on its remaining deferred tax assets as June 30, 2002. This charge was partially offset by a third quarter income tax benefit of $282 million on a pro forma basis, and $ 50 5 million on as-reported basis. In order for the company’s management to determine whether a valuation allowance is required, managers should consider all available evidence. FAS # 109 divides this evidence into negative (that is, the asset is unlikely to be realized) and positive evidence. Negative evidence includes items such as cumulative losses in recent years; a history of operating loss carries forwards expiring unused, losses expected in early future years, or assets expected to reverse in a single year in a cyclical business. The statement declares that forming a conclusion that a valuation allowance is not needed is difficult when there is negative evidence. In contrast, positive includes a strong earnings history (exclusive of any current loss), existing contracts that will produce taxable income in the period of the asset turnaround, or a large excess of appreciated asset value over a tax basis and tax planning strategies. Accordingly, based on the two types of evidences mentioned above, the views of the SEC staff with respect to valuation allowances on deferred tax assets and the types of questions that they might ask if they reviewed the Lucent’s financial reports are as follows; * With respect to valuation allowances the SEC is likely to look at the basics for having or not having a valuation allowance, the timing of recording changes, or consistency with other forward-looking information * Comments relating to the adequacy of disclosures, the actual descriptions of rate reconciliation items, deferred tax assets and liabilities, uncertain ax positions, timing of reversals, or expiration of net operating losses in various jurisdictions. * The SEC may also ask questions relating to contractual obligations * The SEC may also ask for clarification related to management’s material estimates and/or judgments. It is important that changes in estimates be well documented. * Disclose the amount of pretax income that the company needs to generate to realize the deferred tax assets. The SEC staff may ask to include an explanation of the anticipated future trends included in the company’s projections of future taxable income. Confirmation to them that the anticipated future trends included in the company’s assessment of the realizability of its deferred tax assets are the same anticipated future trends used in estimating the fair value of your reporting units for purposes of testing goodwill for impairment and any other assessment of your tangible and intangible assets for impairment. Disclose that the deferred tax liabilities that the company is relying on in its assessment of the realizability of its deferred tax assets will reverse in the same period and jurisdiction and are of the same character as the temporary differences giving rise to the deferred tax assets. * Indicate the nature of the uncertainty and the nature of each event that could occur in the n ext twelve months that would cause the change for each significant tax position. Conclusion It has been evident from the above analysis that Lucent has been facing poor performance and as many of its assets have very long lives but it’s still not indicative of future viability of these assets. Until an appropriate level of profitability is reached, Lucent should not expect to recognize any significant tax benefits in future results of its operations. The company must use judgment in considering the relative impact of negative and positive evidence. The weight given to the potential effect of negative and positive evidence should be commensurate with the extent to which it can be objectively verified. The more negative evidence that exist (a) the more positive evidence is necessary and (b) the more difficult is to support a conclusion that a valuation is not needed for some portion or the entire deferred tax asset. How to cite Lucent Technologies Deferred Taxation, Papers

Relational Model and Missing Information

Questions: 1. What is the problem? What are the requirements needed in order to solve that problem? 2. Why do you need to solve that problem? 3. How is it to be solved? Answers: Summary Relational databases are used in most of the business organizations as well as educational institutions to store, maintain and utilize dynamic data. Dr. E.F. Codd applied various mathematical theories to design efficient relational databases. These can be classified into several groups: Analysing requirements: involves analysing the business and its activities, functionalities and identifying the business as a whole (Thakkar Kosta, 2014) Data modelling: it involves logical structuring of database using various graphical modelling tools such as Entity-Relationship diagram, Data-Flow diagram, UML tools etc Normalizing: decompose the large tables into smaller relations to eliminate the chances of redundant and duplicate records 1. What is the problem? What are the requirements needed in order to solve that problem? It is very important for any organization to have a properly designed Database Management System in order to facilitate easy and effective database transactions, data update or modifications as well as insertion of new data in the database. An efficient DBMS provides a smart and effective design which implements all of the above requirements. Without a proper database model design an organization is sure to meet a lot of problems and difficulties in their business functions. Without properly modelling the database system for a particular organization, it becomes more and more complex and difficult to manage the increasing amount of data. With growing complexity, it is often time-confusing or even impossible to retrieve a desired record or information from the large pool of data (Selamat, Nguyen Haron, 2013). Database that contains large variety of data belonging to several individual entities, are hard to customize, manipulate or access by the database end-users. Security is a very important factor when it comes to storing organizations confidential information. Only a proper design model can ensure the security of database contents. Often, databases contain multiple copies of similar data (i.e. data redundancy) thus unnecessarily increasing the size of data. It also causes various data anomalies such insert, update and delete anomalies. An organization has lots of employees. Hence, it needs to provide a multi-user environment for its database users because multiple employees may need to access same data at the exact same time concurrently (Zhou, 2014). Absence of concurrency control strategies is sure to violate or distort the data in the database. The basic database requirements any organization needs to fulfil are described below. It needs to keep a directory like structure for supporting a strongly-typed database schema that only allows storing structured information. Database objects and entities have complex relationships. There should be a proper method to represent those relationships in a simple and comprehensible manner. Data integrity should always be maintained so that availability of valid, reliable and up-to-date data is ensured (Lo Hung, 2014). A good database design requires removing all existing data redundancies and repetitions in order to avoid data anomalies. Optimized method to re-organize and reassemble data in many possible ways. There should be multiple layers of data abstraction such as logical and physical level of database to implement data transparency. 2. Why do you need to solve that problem? The significance of Database Management Systems is very much evident for business industries and organizations because they require providing highly efficient mechanisms for organising, managing and handling multiple data. The above mentioned problems and issues regarding database need to be resolved in order to facilitate an efficient DBMS. It is next to impossible to manually enter and retrieve a relevant record from the vast pool or chunk of data stored in the database (Kroenke Auer, 2013). For instance, an organization keeps records about its employees, customers, manufacturers, products, services, payments, transactions and delivery and many more. All those data belonging to separate entities need to be structured and classified to suit the requirements of the company. 3. How is it to be solved? A relational database refers to a collection of two or more tables or relations in which each record is represented in a row and termed as tuple and each attribute or characteristic is presented in columns or fields. It is a tool to logically design the schema to support data independence (JakovljeviĆ¡, 2012). Enforcing relational database constraints: By implementing relational model the accepted input values for a specific column or field can be restricted. Other integrity constraints such as domain integrity, entity and referential integrity constraints are required to be implemented. Following the basic relational database principles essentially removes most of the complicacies and complexities of database. Learning and Recommendations Using relational database, data can be represented in a highly distributed fashion. The logical model of relational database shows the data transparency to various levels of users. Proper use of keys is essential for implementing a successful relational design. Primary key is set for each entity so that one can easily distinguish the records in a table. Using SQL separate tables are interlinked with JOIN operations by connecting the primary and foreign keys. Relational modelling can be used to identify the relationships among entities, establish access regulations and support data consistency. Moreover, NULL values should be treated carefully depending on the context and meaning they represent (Hoffer, Ramesh Topi, 2013). Security controls are employed more easily using sequence, triggers and various relational constraints such as domain key, check and unique constraints, NOT NULL constraints, primary and foreign key constraints etc. The proper utilization of relational modelling tools removes any kind of data ambiguity that might exist in the database. Conclusion Relational database design is used to create the logical structure of the database. It gives potential benefit to the users of database by facilitating data independence and precision. Various data manipulation languages such SQL are used to store and extract data. The advantage of running query language over relations is the user does not need to know how the database works or what the physical structure (e.g. indexing, clustering etc) of the database is (Atay, 2014). Relational databases are essentially centralized and managed by the DBA. Additionally, it prevents the need of searching the whole database sequentially to retrieve a particular record. The purpose of applying relational design techniques is to maximize the database performance and efficiency. Reference List Atay, C. (2014). An Implementation of Bitemporal Relational Database Management Systems. Pamukkale J Eng Sci, 20(2), 54-62. doi:10.5505/pajes.2014.25743 Hoffer, J., Ramesh, V., Topi, H. (2013). Modern database management. Boston: Pearson. Jakovljevi, S. (2012). Relational Model and Missing Information. JITA, 3(1). doi:10.7251/jit1201032j Kroenke, D., Auer, D. (2013). Database concepts. Boston: Pearson. Lo, C., Hung, H. (2014). Towards a UML Profile to Relational Database Modeling. Appl. Math. Inf. Sci., 8(2), 733-743. doi:10.12785/amis/080233 Selamat, A., Nguyen, N., Haron, H. (2013). Intelligent information and database systems. Berlin: Springer. Thakkar, A., Kosta, Y. (2014). Improving Efficiency of Relational Classification Technique Based on Relational Database Using Contribution of Tables. International Journal Of Data Mining And Emerging Technologies, 4(1), 1. doi:10.5958/2249-3220.2014.00015.9 Tian, L., Zhu, Y., Zhu, H. (2012). A Relational Data-based Lightweight Workflow Engine Model. IJEME, 2(4), 1-8. doi:10.5815/ijeme.2012.04.01 Yue, L. (2014). Relational Database Architecture Refine Based on the Storage Space Estimate. AMM, 536-537, 647-652. doi:10.4028/www.scientific.net/amm.536-537.647 Zhou, X. (2014). Research on XML Documents and Relational Database Mapping Based on XML Schema. AMM, 599-601, 1683-1687. doi:10.4028/www.scientific.net/amm.599-601.1683