Apple's Balance Sheet Essay Example | Topics and Well Written Essays - 750 words

Apple's Balance Sheet - Essay Example Assets From the provided financial information for Apple for the two six months operating periods taken in 2008 and 2009, it is clear that the company experienced an upward movement in different items regarding assets. Initial cash and its equivalents for the two specified periods represent a significant level of reduction from USD 11.875b in 2008 to USD 4.466b in 2009 (Apple, 2009). Whereas cash and similar cash items growth could not necessarily represent growth in view of liquidity practicality issues, it is appropriate to make the assumption that the materiality of the difference did not affect the overall reflection of business operations as cash flow values indicate. This argument is also supported by the observation of increased short-term marketable securities over the same period by double from USD 10.236b to USD 20.547b which could explain the reflected liquidity difference. Despite the fact that the accounts receivable after relevant reconciliation adjustments give a reduc tion in 2009, the difference does indicate a huge difference in terms of operations. Held inventories also indicate a reduction that would be explained by operations at a time when demand projections would be scaled downwards amidst financial crisis. However, overall liquid assets reflected a growth of USD 1.542b (from USD 32.311b to USD 33.853b), which gives a better reflection that the company grew its liquid assets. Investment in form of long-term securities gives detail of fixed assets and the increase from USD 2.379b to USD 3.865b (37 per cent) confirms the current assets trend as a growth trajectory (Apple, 2009). Other fixed assets elements such as buildings and properties owned increased from USD 2.546b to USD 2.455b, a reflection also reflected in the category of other assets that rose from USD 2.498b to USD 1.935b. To confirm this trend, the overall asset figure was a growth of 9.3 percent (USD 43.237b from USD 39.572b). In support of this information, perhaps the company can consult certain incidental information of cash flow nature to highlight the apparent growth in assets and operation level. The value of income and other operating activities indicate upward movements in net income (USD 2.81b from USD 2.626b) as was the reconciliation movements for income generating activities. Certain operating concepts such as depreciation and amortization illustrate a rise in the charged values, which translates in growth of the associated assets. An increase in the value of these operation costs for instance for depreciation from USD 222m in 2008 to USD 330m a year later reflects a huge hike of related asset base to support operations of the corporation. In other movements, increased stock-based compensations cost by 45 per cent (USD 242m to USD 351m) is an indication of growth in operations that occasion stock-based compensations, translated as growth by the company. It is evident that this information reflects a powerful suitability of Apple as an investmen t destination. Despite the fact that such increase in compensation could also indicate inefficiency in operations at the same operating capacity, the reduction of disposition losses from USD 10m in 2008 to USD 8m in 2009 as well

Research proposal Paper Example | Topics and Well Written Essays - 500 words - 2

Proposal - Research Paper Example This research proposal aims at establishing the impact that the use of social media as a means of communication has had on human conduct and behavior. A number of issues have been presented in favour of continued use of social media as a means of communication. Some of the arguments include quick means of information delivery, promotion of business operations, aiding learning in schools among other views. Arguments against the use of social media include loss of privacy, identity theft, loss of face to face interaction among others. However there is less information that can be used to defend either stand on the impact of social media on human beings and this forms the basis for this research proposal. The methods that will be applied in data collection will be based on both secondary and primary sources. This will include the use of questionnaires with open end questions presented to students who use social media as a means of communication, personal interviews aimed at receiving direct feedback from various categories of people and online research on the topic. The statistical analysis will take into consideration the variation between the qualitative and quantitative data. Quantitative data will be done by computing the mean and standard deviation of all the values. Correlation coefficients between human behavior and usage of social media will be taken into consideration. Linear regression will also be undertaken when analyzing the specific cases where social media influences the behavior of human beings. Analysis of the content from in depth interviews will form part of the qualitative

Apple's Balance Sheet Essay Example | Topics and Well Written Essays - 750 words

Apple's Balance Sheet - Essay Example Assets From the provided financial information for Apple for the two six months operating periods taken in 2008 and 2009, it is clear that the company experienced an upward movement in different items regarding assets. Initial cash and its equivalents for the two specified periods represent a significant level of reduction from USD 11.875b in 2008 to USD 4.466b in 2009 (Apple, 2009). Whereas cash and similar cash items growth could not necessarily represent growth in view of liquidity practicality issues, it is appropriate to make the assumption that the materiality of the difference did not affect the overall reflection of business operations as cash flow values indicate. This argument is also supported by the observation of increased short-term marketable securities over the same period by double from USD 10.236b to USD 20.547b which could explain the reflected liquidity difference. Despite the fact that the accounts receivable after relevant reconciliation adjustments give a reduc tion in 2009, the difference does indicate a huge difference in terms of operations. Held inventories also indicate a reduction that would be explained by operations at a time when demand projections would be scaled downwards amidst financial crisis. However, overall liquid assets reflected a growth of USD 1.542b (from USD 32.311b to USD 33.853b), which gives a better reflection that the company grew its liquid assets. Investment in form of long-term securities gives detail of fixed assets and the increase from USD 2.379b to USD 3.865b (37 per cent) confirms the current assets trend as a growth trajectory (Apple, 2009). Other fixed assets elements such as buildings and properties owned increased from USD 2.546b to USD 2.455b, a reflection also reflected in the category of other assets that rose from USD 2.498b to USD 1.935b. To confirm this trend, the overall asset figure was a growth of 9.3 percent (USD 43.237b from USD 39.572b). In support of this information, perhaps the company can consult certain incidental information of cash flow nature to highlight the apparent growth in assets and operation level. The value of income and other operating activities indicate upward movements in net income (USD 2.81b from USD 2.626b) as was the reconciliation movements for income generating activities. Certain operating concepts such as depreciation and amortization illustrate a rise in the charged values, which translates in growth of the associated assets. An increase in the value of these operation costs for instance for depreciation from USD 222m in 2008 to USD 330m a year later reflects a huge hike of related asset base to support operations of the corporation. In other movements, increased stock-based compensations cost by 45 per cent (USD 242m to USD 351m) is an indication of growth in operations that occasion stock-based compensations, translated as growth by the company. It is evident that this information reflects a powerful suitability of Apple as an investmen t destination. Despite the fact that such increase in compensation could also indicate inefficiency in operations at the same operating capacity, the reduction of disposition losses from USD 10m in 2008 to USD 8m in 2009 as well

Security Essay Example | Topics and Well Written Essays - 1000 words

Security - Essay Example This is majorly done through passwords without strong authentication. Some of the major security concerns related to passwords include phising, reuse and the use of easy to guess passwords. Malware infection is also a major challenge to the use of passwords realized in many situations. In light of these challenges, authentication is therefore very critical and this can be achieved through two-step verification. Google has introduced a verification feature called 2sv. In using the verification, one logs into the Google account and after the normal username and password process they are required to submit a six digit verification which might be sent to them through a phone text message. This feature also allows for revocation of the trusted computers. The major strength of the paper lies in the fact that it vividly provides much lucid information on the kind of security threats realized on Google and how users should identify them. In the same way, it presents a solution to this challe nge while providing its benefits effectively. However, the paper does not provide clarity on the aspect of Service Accounts and Delegation. In addition, the paper is weak on the aspect of Service –Side technology especially in relation to certificate transparency. 2) The credit card fraud seen in the notice is a typical example of a cybercrime. Conventionally, cybercrime takes many forms and many of these criminals seek ways and means of illegally obtaining money online. Considering that credit cards are normally used online in making payments, they are certainly vulnerable to cyber criminals. As seen in the case, many of the criminals usually create a series of false identities through which they create several credit cards. Such credit cards are the pumped up with money from credit bureaus. Others create sham companies which are then used to provide the credit bureaus with false information on the credit worthiness of the credit card owners who are actually false identities . The fraudsters also use a tradelines which are black market businesses used in committing fraud. It is therefore realized that the credit card fraud seen in the notice is indeed an aspect of cybercrime. On the other hand, the nature of the frauds as realized in the case might raise several questions on the aspect of general security and not just cyber security. It is seen that it was not only the virtual world that mattered in the commission of the crime but even real organizations which were not much protected from such scams. The case can therefore be viewed as a typical case of bank fraud as opposed to cybercrime. More importantly, the case can be viewed on the perspective of credit card security and can therefore be addressed by increased security from the credit card providers. 3) The Identity Ecosystem as postulated in the report is a kind of online environment where organizations and individuals will work together on trust and follow a set of agreed-upon standards. Each of these parties will be able to authenticate and identify their digital identities. This Ecosystem is basically intended to offer stronger identification while protecting the identity of the parties within. Indeed, it is important to note that such an environment might be a challenge to realize in the actual sense. Considering that it basically relies on trust between the organizations and the individuals, it is almost difficult for every party to follow the

Crisps and Snacks Essay Example for Free

Crisps and Snacks Essay Walker Crisps control the largest part of the crisps market in the United Kingdom, but lost significant market share three years ago when consumers began turning to other forms of snack. Furthermore, as the populace is made increasingly aware of the poor nutrition of some snack foods, the high salt content, and high fat content, they appear to be turning away from brands perceived as less healthy. Unfortunately, despite a revamping of products in 2006, most crisps products are viewed as less healthy and nutritious than alternatives such as cereal bars. . National campaigns designed to improve the quality of school lunches were effective at turning parents away from crisps as a lunchbox staple and adult health campaign have lead people to consider other snack options including fruits, nuts, yogurt and cereal bars. In addition, there is some indication that a declining birth rate has also negatively impacted demand for crisps as they tend to be most popular among the males in their teens and early twenties. Older and more affluent snackers choose other options including specialty, private label crisps, corn-based snacks and gourmet crisps with exotic flavors. It also seems clear from evidenced reported by Mintel analysis of the snack food market that there are some areas in which crisps cannot compete, as some consumers, particularly women seem attached to chocolate and sweet biscuits as a preferred indulgent snack. And, there is a marketing nightmare brewing. While crisps must shed their image as fatty, over-salted snacks with no nutritional value if they are to maintain their market share in a health-conscious environment, evidence suggests that men in particular do not want to eat something labeled as â€Å"diet† or â€Å"healthy†. The key appears to be a serious media campaign to change the way people think about crisps. Evidence suggestions that the three trends most likely to impact the crisps market are: a desire to purchase healthier snacks, a desire for classier snacks, and a desire to eliminate snacking in general. The Move toward Healthier Snacks The evidence is clear that the trend in snacking is to find healthier alternatives. Walker crisps was able to regain some of its lost market share in 2006 with the introduction and promotion of healthier, â€Å"baked† varieties, but still faces an uphill battle. In a recent poll, nearly half of the consumers questioned said they would be willing to spend more to be able to buy foods that were free from chemical additives (Mintel, 2007). Since many so-called â€Å"diet† foods are laden with chemicals ranging from preservatives to artificial sweeteners, this may be a market niche that Walkers could exploit with an all-natural crisp. However, it will take a serious marketing campaign to educate consumers about the â€Å"dangers’ hidden in other snack foods. Mintel’s analysis of Walkers marketing expenditures over the last three years has indicated that they have begun to see the value of print advertising that explains the benefits of their newer, â€Å"healthier† product lines. However, it seems likely that Walkers will have to consider a new multimedia advertising campaign that redirects the way people think about crisps. A strict marketing campaign that shows crisp consumption as part of a healthy diet could also help the company retain market share. Currently, consumers are increasingly turning to other snack options in the belief that they are healthier than crisps. It might be advantageous to do a head to head comparison between crisps and several other snacks demonstrating the relative fat content, calories and other nutritional information. For example, the Mintel study showed that 23 percent of consumers snack on cereal bars, often in the belief that they are a healthy sack. However, reading a product label makes it clear that the average cereal bar has as many calories and carbohydrates as a bag of baked crisps. Walkers also needs to continue with current advertising campaigns which explain the change in oils used to create the crisps and the reduction in salt. All of these combined attacks on accepted nutritional ideas can help to recreate crisps in the minds of the consumer. Furthermore, Mintel analysis shows that consumers are less likely to buy branded products or healthy products when buying for use in entertaining. As part of their overall health campaign, Walkers might want to consider an advertising campaign similar to the ones used by American beer companies. â€Å"Friends don’t let friends drink bad beer† could become something along the lines of â€Å"Show your friends you have great taste, buy walker crisps. † Though the concept is a bit loose, it could be refined and would likely results in increased sales for Walkers. The Move to Classier Snacks Another interesting trend within snack food is the move toward hand-cooked or gourmet crisps. These premium brands tend to be smaller manufacturers instead of multinational corporations like Walkers, which is a division of PepsiCo. These brands are gaining in popularity among more affluent, educated consumers. They have shown a preference for exotic flavors like â€Å"Thai sweet chili† and sea salt and malt vinegar instead of the standard crisps (Mintel, 2007). To that end, it is in the best interest of Walkers to continue to expand their line of premium crisps and to develop new flavors that are likely to appeal to consumers. Within this market, it is also important to appeal to the health conscious consumer, so any effort that can be made to create these new flavors using infused oils and natural spices instead of something cooked up with chemicals is a plus (Mintel, 2007). These consumers are more educated and therefore more likely to be well-informed about the products that they are putting into their bodies. These consumers are in many ways the perfect target for an educational advertising campaign which asks why they are depriving themselves of the textures and flavors they love just so that they can eat a cereal bar that tastes like cardboard. This is also a good market to explore because this demographic is less concerned about the price and more concerned about giving themselves a special treat. Often, hey view everything they eat, drink and wear as a form of status symbol and Walkers would do well to establish their premiums brands within this niche. An advertising campaign that reminds consumers that doing something nice for themselves should also taste good would play well to this demographic. The Move Away from Snacking As part of a health-consciousness campaign, citizens of the United Kingdom are being taught that snacking between meals is leading to the Britain’s obesity problem and should be cut out (Mintel, 2007). According to the Mintel poll, fewer people every year admit to eating between meals. While this may be a factor of people not admitting to themselves what their true behavior patterns are, it can mean that they are not planning ahead for snacking and not purchasing traditional snack foods like crisps. One of the best ways to deal with this would be another form of reeducation for the populace. Though dietary requirements are in an ever-changing state of flux as science learns more and more about how the body works, many diets argue that five or six small meals a day maintain blood sugar levels better than the traditional three meals a day. So, even if the addition is simply mid-morning and afternoon tea, Walkers and other snack providers need to change the way the United Kingdom thinks about snacks. Again, the goal is not to have crisps replace full meals like breakfast, but crisps with tea might be a marketing ploy that Walkers could successfully market especially in terms of their premium, exotic brands. Acknowledging that they are competing with scones and sweet biscuits and everything else for every moment the consumer chooses a snack is imperative to Walkers efforts to maintain their market share. Conclusions The simple truth is that snack foods are facing an increased amount of competition every day with more and more companies looking for alternatives to the standard potato crisp. Therefore, companies which rely on crisps as a major segment of their brand identity must find new ways to market and appeal to consumers. Since we have established that current buying behavior seems to be based on perceived nutritional value, perceived class and the perception that snacking makes you fat, an aggressive marketing campaign designed to challenge these notions and change them is necessary. Walks must change the perception of crisps as an unhealthy waste of calories and a blase snack. They must jazz it up and create a desire for people to incorporate crisps into their daily diet. Otherwise, they will continue to watch their market share slip away. WORKS CITED â€Å"Crisps and Snacks†, Mintel Reports, May, 2007.

Impact of Information Architecture

Impact of Information Architecture In recent years, as the technology is changing to our society, people are more relying on Internet to find out the solutions for their everyday needs. As some instances, online shopping, learning, processing transactions, watching movies and making easy communications are usual activities today for most of the modern people. In between, there is no doubt about that government related issues are important for the residents or locals and foreigners of the country. There is no way to avoid those transactions if the person is visiting or living in a country and those transactions are also time consuming if try to process manually, for the reasons of travel time, waiting time and other unexpected matters (forgetting of important document and etc). So, governments try to provide the most of the transactions to be able to process via online partly for some of the transactions and some completely. But, there are some difficulties for the expect and the persons who are not familiar with internet so, it is really important to be user friendly and having simple layout in order to be able to use easily by both novice and expert user. In this paper, the studies regarding Information Architecture and Design required to consider when we are to going to develop a user-friendly and good-quality website. I chose the Immigration Checkpoints Authority (ICA) e-government website ww.ica.gov.sg and made justification the site according to my studies regarding information architecture and design concepts especially usability views. Literature Review There are many different views on information architecture with many different areas. Information architecture is the practice of structuring information (knowledge or data) which are structured according to their context in user interaction or larger databases. Rosenfeld expresses the basic concept of IA as the interlinking of three major components: users (who they are, what their information-seeking behaviors and needs are), content (metadata, volume, formats, structure, and organization), and context (business value, business model, culture, politics, resources and resource constraints). Most of the website are developed emphasize on the users requirements and goal. It is essential to consider the information architecture concepts in most of the website in order to let the user with usefulness, usability, efficiency and effectiveness when using the site. While designing the portal site, the first things to think about the target user and user groups and should consider what the user needs, what kind of task are user perform. Moreover, the mental/cognitive aspects should think such as attention (structuring information, use of alert mechanisms and colors,), memory (short-term memory, iconic memory, long-term memory), and the behavioral aspects such as information needs should be well thought-out to match with the usability concepts for the portal website. Furthermore, the interaction design are need to consider in order to let the site is attractive and well-designed especially navigation, search system. Case studies based on ICA website The Immigration Checkpoints Authority (ICA), e-government site, provides many services and functions including issuing of travel documents and identity cards to Singapore citizens and issuing various immigration passes and permits to foreigners. In this site, e-appointment, registration the IC online, applying the students pass for the foreign student via electronically and more services can be performed via this site. Figure-1 ICA website 1. Focus user group This ICA website targets different user groups such as citizens, permanent residents and visitors of the country (Singapore) and information are placed under the different user groups. 2. User Mental/ Cognitive Aspects 2.1 Perception and Attention In this site, the developer uses the alert mechanisms to grab reader attention for example; there is a flash image in the middle centre of the home page to be attractive to user. As information is presented with ample spaces, and text is legible and distinguishable from the background, so the website can be perceived easier by user. (According to the type of users, patterns are used with consistent text size and different colors to attract the users focus). 2.2 Memory Iconic memory In this portal, the images and icons are used in terms of improvement of iconic memory. Short term memory (working memory) mental processing Information is well categorized to support the user short-term memory. So, the user can emphasize on relevant information and do not need to confuse with non-related information. Long term memory knowledge The design supports the long term memory by the recognition of user with using consistent menus, navigation. 3. Interaction design 3.1 Navigation The navigation system is consistent and the global navigation system, persistent navigation, is provided in the whole transaction process. In figure-2, it helps the user navigate the site to find the areas of interest to them and shows users where they are within the site and how to get other page. Furthermore, local navigation uses the within a specific site section, for example, visitors service, entry visa, visit pass, students pass and birth pass. This portal support, breadcrumbs, horizontal list of labels which shows current site location and the path the user go through within this site, and helps user where on website they are and enable user to go back previous page throughout the hierarchical navigation. Breadcrumbs Contextual Navigation Local NavigationFigure-2 3.2 Search Figure -3 This site provides the powerful search feature for the user to find the information which is more desired information of the users. In figure-3, there is search box to find the information and also provide advanced search with the drop down list lets the user chooses within this site or within all government site. Choosing the latter option will help the user to be able to search among all of the Singapores government websites such as Ministry of Health and Ministry of Manpower. 3.3 Categorization In ICA site, there are different categorization for user group and the information and services are categorized for each user group. As an example, a permanent resident can find the related information and services under the category of Permanent Residents. 4. Suggestion for improving site Although the ICA website is nice and user-friendly, still there are some features and technologies to comment perfect. I believe the transactions will be more easier if the website support the user account control feature because a user will only need to fill in their personal information for very first time only and will be stored in the database and later the information will be retrieved when the user login and that data will be able to use for the transactions need. Getting updated is really important in the Information Technology. In addition, very latest technologies will not only help the web-site to be looked well but also provides the new and convenient features such as auto-complete function and real-time announcements. Moreover, the network navigation links which are useful other government sites links that may be related to this site should be support in this site. The features described above are not the vital features. However, it is really better to have those features than doesnt have. I believe that implementing those will make the web-site become more and more perfect. Conclusion In conclusion, the government related issues are essential for every country and the government and people turn into use the e-government website for processing their transaction vial online. In between, those websites should have usability and usefulness for both expect and novice user (e.g. ICA website). So, it should be aware to consider the information architecture in designing and developing the website. According to my literature review, I studied a case, ICA website, in the point of usability concepts especially users, the interaction design between user and the system. According to my studies, user can get more satisfaction when using this ICA website than going physically to ICA building and process the transactions manually. I realize that the website will be more usability, effectiveness and efficiency by focusing on my suggestion base on information architecture issues.

Euthanasia Essay - Mercy Killing Not Necessary :: Euthanasia Physician Assisted Suicide

Euthanasia Essay - Mercy Killing Not Necessary "Mercy Killing" as Euthanasia is also known, has been outlawed within the United States. The definition of mercy killing is where someone is terminally ill with a disease, and an accomplice helps to end the misery of that victim's life. In my opinion, this decision should be a live and let live decision. If and only if the victim agrees ahead of time before the pain starts to end it, then they should live their life the way they want to; if that includes ending it the way they want to, so be it. Atop this highly controversial topic are many illnesses which have led to the popularity of Euthanasia. Among those are Cancer, Aids, and Alzheimer's. There is a very slim need for the use of Euthanasia today in my opinion. Supporters to full-fledged euthanasia often point out that they are carrying out the last wishes of the damned. One doctor has said that "Our ability to end pain is more powerful than at any time in the history of human experience" (Hanson). The key word of Euthanasia is "intentional," if death is not intended it is not an act of Euthanasia. The debate rages today about this very controversial idea. Doctors' code of ethics will not allow this practice in general, yet it still remains such a hot topic which no doctor is able to set this conflict aside. By withdrawing treatment that would not provide a benefit to the patient, or withdrawing treatment that has shown to be ineffective, too burdensome, or is unwanted, and giving the high doses of pain killers, that may endanger life when they have shown to be necessary are all part of good medical practice, but only when they are properly carried out. The concept of human rights were derived from considerations of the nature of mankind, originated when a political context. "Natural Rights," as they are called, were developed as a proclamation of liberty to be used to guarantee freedom from attack on one's life, dignity, or property. There were considered to apply equally to each individual, or to equivalent groups, there were unconditional and imposed on others a duty to respect them. These "natural rights" were also joined by welfare rights, even though grounded in nature and reason, these are not universally applicable and many would be thought absurd or unattainable in many cul tures.