University 101 Csi Reflective Essay Samples

University 101 Csi Reflective Essay SamplesUniversity 101 is the most popular and preferred reflection course. Many students are interested in taking this course because it is not as difficult as other courses like Political Science or Psychology. You do not need to have a certain background and your SAT/ACT scores are not crucial. All you need is good grades in your previous school work and you can find yourself on your way to a university education.University 101 is designed to teach you about the historical perspective of the United States of America. The topic is quite interesting because it asks you to look at how American society developed from its inception. That is why it is a reflection course. But a reflection course is not all that you need to get into university. You also need to know that every student has different educational goals, which are influenced by many factors.In order to prepare for this reflection course, you must have prepared yourself for the major points of the course. For example, there are some classes that you will never use to your advantage while others may come in handy. For example, class number 101 is not used by most students while some choose to take this class as preparation for their major. This is because this reflects the first step of the first-year students in their academic careers. In the end, these classes teach the freshmen about the concepts of the first year curriculum and hence, most freshmen tend to take a good number of classes which are similar to the first-year curriculum.A lot of students who decide to go on to university must be aware of the fact that at some point, they will be competing with the more advanced students in their university level. They may be given an upper hand on them by the fact that they already have a good understanding of the basic concepts of the course. It is for this reason that the main focus of the students is on learning a good variety of topics before coming to the actual com petition. In the end, you will have to provide a proof of your knowledge and skill as well as a measure of your efficiency.There are a lot of reflection courses offered throughout the world. To choose a good reflection course, you have to look at the curriculum, schedule and other factors. In case you have never taken any reflection course before, the only real criteria for selection are your grades from previous schools and the character that you show in your studies. In the end, you will be the one looking at yourself in the mirror. If you are not satisfied with yourself, you will not be satisfied with the program. This is why the focus should be on reflection and teaching yourself.Once you know how to go about preparing for a reflection course, you should also be able to select a set of reflection course materials that will be able to help you get your project done. There are a lot of useful resources available for reflection. You can get a whole set of reflection tutorial books and you can also take advantage of online tutorials that will help you make the most out of your reflection project.So do not think that this particular course will be so difficult to deal with that you will be frustrated. You just need to practice, prepare and choose the right reflection course.

Poinsettia pH Paper - Holiday Chemistry Project

Many plants contain pigments that are responsive to changes in acidity. An example is the poinsettia plant, which has colored flowers (really specialized leaves called bracts). Although poinsettias are perennials in warmer climates, most people are likely to see them used as a decorative houseplant over the winter holidays. You can extract the red pigment from deeply colored poinsettias and use it to make your own pH paper strips to test whether a liquid is an acid or a base. Poinsettia pH Paper Materials Poinsettia flowersBeaker or cupHot plate or boiling waterScissors or a blenderFilter paper or coffee filters0.1 M HClVinegar (dilute acetic acid)Baking soda solution (2 g / 200 mL water)0.1 M NaOH Procedure Cut flower petals into strips or chop them in a blender. Place the cut pieces into a beaker or cup.Add just enough water to cover the plant material. Simmer until the color is removed from the plant. (Personally, I would just microwave the chopped bracts with a little water for about a minute and allow the mixture to steep, like a tea.)Filter the liquid into another container, such as a petri dish. Discard the plant matter.Saturate clean filter paper with the poinsettia solution. Allow the filter paper to dry. You can cut the colored paper with scissors to make pH test strips.Use a dropper or toothpick to apply a little liquid to a test strip. The color range for acids and bases will depend on the particular plant. If you like, you can construct a chart of pH and colors using liquids with a known pH so that you can then test unknowns. Examples of acids include hydrochloric acid (HCl), vinegar, and lemon juice. Examples of bases include sodium or potassium hydroxide (NaOH or KOH) and baking soda solution.Another way to use your pH paper is as a color-change paper. You can draw on pH paper using a toothpick or cotton swab that has been dipped in an acid or base. The instructions for the poinsettia pH paper project are also available in French.

Schizophreni The Most Devastating Mental Illness - 1706 Words

Zach Seymour Professor Evans PSY 2012-02B 07 Nov 2014 Research paper Schizophrenia Schizophrenia is often times referred to as one of the most devastating mental illness. This is because of it early onset in a patients live, and also that the symptoms can be destructive not only to the patient but also their family and friends. Schizophrenia is often discussed as a single illness, but schizophrenia can include a wide array of disorders which can present many similar behavioral symptoms. More than likely schizophrenia comprises a whole group of disorders with heterogeneous causes which include those patients whose clinical presentations, responses, treatment and course of their illnesses were varied. It’s not only one of the most devastating mental illness but is also one of the most financially taxing; This is because, The according to a study conducted the overall U.S. 2002 cost of schizophrenia (The Economic Burden of Schizophrenia in the United States in 2002, J Clin Psychiatry. 2005 Sep;66(9):1122-1129) was estimated to be $62.7 billion, with $22.7 bill ion excess direct health care cost this breaks down to for $7.0 billion outpatient, $5.0 billion drugs, $2.8 billion inpatient, $8.0 billion long-term care (Analysis Group, Inc. 2014). The disease was first discovered to be a discrete mental illness in 1887 by Dr.Emile Kraepelin. Although, it was first discovered in 1887 it is widely believed that schizophrenia has accompanied mankind throughout history. This is showed

Project Management Erp System Implementation - 2993 Words

ERP SYSTEM IMPLEMENTATION PROJECT CHARTER Version 1.0 10/14/2014 Job Title Name Project Manager Shamsa Kiran Syed Project Coordinator / Temporary Project Manager Naveed Qamar Director IT Support Amit Katariya Administration and Finance Manager Dilsher Bhangal Manager Academic Support, Student Interface Ikechukwu Chikere IT Consultant from XYZ ERP Solutions Ricardo Urrutia Note (for educational purpose only): In order to make every group member well aware of project management techniques and responsibilities, we are switching the role of project manager among all team members as and when needed under the designation of â€Å"Temporary Project Manager†. DOCUMENT REVISIONS Revision # Date DD/MM/YY Status Produced By Checked By Approved By Project Title: ERP System Implementation Project Number: UofR_PM_001 Project Manager: Shamsa Kiran Syed PO BOX # 100 Regina SK Canada Phone # +1 (306) 351-1381 E-mail: jeelanis@uregina.ca Project Team: Job Title Name Project Coordinator Naveed Qamar Director IT Support Amit Katariya Administration and Finance Manager Dilsher Bhangal Manager Academic Support, Student Interface Ikechukwu Chikere IT Consultant fromShow MoreRelatedMmis 621 Assignment 4 Information Systems Project Management Plan Erp System Implementation Mmis 621: Information Systems Project Management1189 Words   |  5 PagesInformation Systems Project Management Plan ERP system implementation MMIS 621: Information Systems Project Management Fall 2015 Click Link Below To Buy: http://hwcampus.com/shop/mmis-621-assignment-4-information-systems-project-management-plan-erp-system-implementation/ Purpose: The purpose of this paper is to give you an opportunity to apply and demonstrate your understanding of the tools and principles covered in the class to a project of your choice. Section 1: Project DefinitionRead MoreEnterprise Resource Planning ( Erp )1539 Words   |  7 PagesIntroduction Today Enterprise Resource Planning (ERP) is extensively adopted by many organizations regardless of kind and size, mainly because it provides enterprise wide view of information across all their business operations and help organizations achieve consistency across all their functional departments. The potential benefits of ERP system implementation include improved coordination across functional areas, increased efficiency, reduced operational costs, rapid access to information forRead MoreEnterprise Resource Planning (Erp) Failure1527 Words   |  7 PagesIn the years following the formal introduction Enterprise Resource Planning (ERP) systems in the early 1990s, there have been few ERP implementations that have been managed successfully, including those introduced by large corporations. Although much capital is usually put into ERP implementation, lack of key business practices has prevented extensive success. This paper reviews failed ERP implementations in three large organizati ons. It analyzes the reasons for the failures as well as the lessonsRead MoreImplementing A New ERP System Into The Enterprise: Best Practices In Project And Change Management1396 Words   |  6 PagesImplementing A New ERP System Into The Enterprise: Best Practices in Project and Change Management Introduction The role of Enterprise Resource Planning (ERP) systems in companies today is rapidly changing from just providing after-the-fact reporting of results to delivering analytics and intelligence on how to succeed with new products and services. ERP has in the past been relegated to just managing the interactions and interconnections between supplier, manufacturing operations and to aRead MoreCritical Factors Of Erp Implementations1050 Words   |  5 PagesCritical Factors of ERP Implementations: Two Cases from Saudi Arabia Abstract Seven categories of critical success factors were identified from the ERP literature: â€Å"business plan and vision†; â€Å"change management†; â€Å"communication†; â€Å"ERP team composition, skills and compensation†; â€Å"top management support and championship†; â€Å"project management† and â€Å"system analysis, selection and technical implementation†. In this paper, a case study of two organizations in Saudi Arabia has been conducted, both organizationsRead MoreA Study of Ciscos ERP System835 Words   |  3 PagesCiscos ERP System BACKGROUND Cisco was established in 1984 and quickly evolved into one of the worlds top technology organizations. Ciscos core business involves advanced networking technologies used in organizations a crossed the globe to connect to the internet. In this particular industry, the competitive rivalry was intense. Cisco faced competition from other players in the industry such as 3Com, Nortel, Lucent etc. In order to improve its market position and core competencies, Cisco maintainedRead MoreEssay Enterprise Resources Planning (ERP) Implementation1621 Words   |  7 Pagesdiscuss Enterprise Resources Planning (ERP) implementation, specifically in the factors which can leads that ERP implementation to successful and unsuccessful ERP implementation. The difficulties in the ERP implementation had made the ERP become major research when talking about ERP. In what are the key factors that can result in successful and unsuccessful of ERP implementation. By collected all the necessary resources we are be able to discuss more about ERP and the key factors in that in orderRead MoreImplementing An Erp System Is Not Easy825 Words   |  4 PagesImplementing an ERP system is not easy and can be very challenging. Managers should be able to recognize and implement strategies to minimize risk, if they recognize the nature and magnitude of the risks they face in the implementation process, they are able to minimize the risks by employing project management and control strategies to address the challenges they face. There are some risks involved with ERP implementation, which involve technology, organization, people, and project size. The technologyRead MoreBest Practices Fo A New ERP System Implementation1526 Words   |  6 PagesImplementing A New ERP System Into The Enterprise: Best Practices in Project and Change Management Introduction The most significant costs and risks a company can take are in re-aligning its core business processes and systems to allow for greater responsiveness to market opportunities and threats. Increasingly Enterprise Resource Planning (ERP) systems are being used as the unifying platform for all systems throughout an enterprise. As a result, the project, implementation, training and supportRead MoreProject Analysis : Enterprise Resource Planning993 Words   |  4 PagesExecutive Summary The following report is project analysis study for a typical Enterprise Resource Planning (ERP) project. With the ever-growing dependency of firms on technology, ERP has been one of the most widely used strategic tools across firms of all sizes and stature. In which regard, implementing ERP successfully has been one of the most common project management issues in the present context. ERP implementation usually involves high degree of cost and resources to any organization. It also

The Hunger Games And 1984 - 918 Words

One of the most popular themes in novels today involve dystopian societies and many of these books share many characteristics. Both novels include an overpowering government that does not allow basic freedoms to its citizens and when crimes are committed, the punishments have no regulations controlling them. The society in The Hunger Games and 1984 both use a bird as a symbol of freedom, monitor citizens via telescreens and divides their society into groups that work together to benefit the government. A prominent similarity throughout both 1984 and The Hunger Games, is rebellion; it acts as one of the main themes throughout each novel. In The Hunger Games, Katniss leads the districts in a rebellion against the capitol and President Snow. Katniss uses the symbol of a mockingjay to represent the rebellion and bring the citizens together. In 1984, Winston and Julia break the laws set by the Party and attempt to bring members of society together to go against the wishes of the government. They break the rules by speaking against the Party, getting items such as makeup, bread and coffee from the black market, and participating in a secret relationship. They even tell O’Brian about how they do not agree with the Party. While sneaking around in the woods they hear sounds from a thrush bird. When they hear the singing it makes them think about what life could be like without all of the rules and regulations they currently live by. In both societies these symbols are usedSh ow MoreRelatedThe Hunger Games And 1984941 Words   |  4 PagesThroughout history, some of the most popular novels have been about dystopian futures, where an all-powerful government has total control over its citizens and abuses its powers. Two of the most popular and well-known novels are the recent Hunger Games series and 1984, which was written soon after World War II ended. Both follow similar themes, showing a government of the few ruling over its people with unlimited power, and pulling all rights from the citizens they are meant to protect. There are severalRead MoreThe Hunger Games And 1984 Use1083 Words   |  5 PagesHow do the writers of the Hunger Games and 1984 use their first chapter to introduce ideas of a dystopian society? A majority of us squander our time fantasizing about a faultless society, a place where sorrow has not meaning but is replaced with harmony, compassion, and riches. Essentially, we want a place where dreams come true. On the contrary, how often do we reflect on the worst? A place where sorrow is the only meaning and harmony, compassion and riches have no existence. Susceptibility, combatRead MoreComparing 1984 And The Hunger Games930 Words   |  4 Pagesand overcrowding† (Dystopia). Both 1984 and The Hunger Games are novels that revolve around dystopian societies. These two dystopian societies have many aspects in common. Each area is controlled by a high authority and contained by a hierarchy, consumed by poverty and struggle, inhumanely surveilled, and revolutions have been formed. The first similarity found between 1984 and The Hunger Games is the authority figures that have control over the public. . In 1984, their form of the police, The ThoughtRead MoreHunger Games And 1984 By George Orwell852 Words   |  4 PagesHunger Games vs 1984 The novel 1984 by George Orwell is based in a totalitarian society where the inner party controls the rest of Oceania. This storyline is very similar to the modern day story of The Hunger Games. Themes in 1984 such as Big Brother, the Inner Party, Telescreens, Thought Police, and Rebels are all also portrayed in The Hunger Games. Both stories follow the journey of the main character that is also the rebel in the story. There are many modern day stories that model the dystopianRead MoreAnalysis Of The Book 1984 And The Hunger Games 1032 Words   |  5 PagesCorrupt governments, totalitarianism, and no recollection of the previous years, can describe not only the book, 1984, but also the book, the Hunger Games. The two books share many similarities, from districts to ministries and thought police to peacekeepers. These books both share a glimpse into the future after a world war. They both predict that the futuristic societies will be separated into parts, the upper class being ve ry wealthy and receiving many advantages, and the lower class workingRead MoreComparing the Dystopian Elements in Suzenne Collins The Hunger Games and George Orwells 19841377 Words   |  6 Pageselements in Suzanne Collins’ The Hunger Games echo those in George Orwell’s Nineteen Eighty-Four Dystopian literature adheres to certain conventions; the theme of a dystopian future typically encompasses a severely repressed society, with socio-political dysfunction and class stratification. Themes of surveillance, censorship and personal independence have been established by authors such as George Orwell, and are recurrent throughout 2008 novel â€Å"The Hunger Games† by Suzanne Collins, although OrwellianRead MoreGeorge Orwell s The Hunger Games979 Words   |  4 Pages1984, the first most influential dystopian novel, set the stage for the future post-apocalypse genre. The â€Å"Big Brother† style overbearing government plowed the way for novels such as the Giver, Fahrenheit 451, The Maze Runner, Divergent, and the Hunger Games. George Orwell wrote 1984 as a warning/prediction of what was to become of the world if it kept on its route. In many ways, some of Orwell’s predictions came true. The main ideas of Orwell’s 1984 inspired Suzanne Collins in her writing of theRead MoreAnalysis Of George Orwell s 1984 949 Words   |  4 Pagesâ€Å"1984† is a story which takes place in what was then the future of England. The book illustrates a dystopian society in which a government figure named â€Å"Big Brother† rules above all. The country is surrounded by eyes so to speak, devices called â€Å"telescreens† are in houses and buildings to monitor what all of the citizens are doing via camera. Coupled with that is the existence of the â€Å"Thought Police† whose sole job is to monitor citizens from committing â€Å"thoughtcrime† which is essentially thinkingRead MoreThe Hunger Games By George Orwell928 Words   |  4 PagesThe Hunger Games may just seem like another one of today’s trendy book series, but it is far more intellectual than that. Unlike the enormously popular and overly romanticized Twilight Saga, The Hunger Games manages to captivate its audiences using a more complex and compe lling plot. A plot that focuses on life in a dystopian society, which is incredibly comparable to the novel 1984. Both authors intended for these novels to be a wake up call to the audience, they wanted readers to be aware so thatRead MoreThe Hunger Games By Suzanne Collins1487 Words   |  6 PagesMy first text is The Hunger Games which is written by Suzanne Collins and it was written in September 14 2008; was set in the future, around the year 2087. My second text which is 1984, which is written by George Orwell and was written on Wednesday June 8 1949 and it was set in 1948. There are many themes in the book hunger games such as ‘the inequality between rich and poor’, ‘suffering as environment’ and ‘the importance of appearances’. In 1984 there is also many themes portrayed such as ‘the

Yahoo Corporate Governance in Microsoft Takeover free essay sample

It is also the second largest internet search engine on the planet, behind Google, which is also their main competitor. Jerry Yang, 39, is Co-Founder, CEO, Chief Yahoo! and Executive Director and Susan L. Decker, 45, is President. Yahoo! , a Delaware corporation, was founded in 1994, went public in April 1996 and is headquartered in Sunnyvale, California. The Yahoo! board’s recent actions will be evaluated based on whether by blocking a hostile takeover bid from Microsoft, it considered what was in the best interest of the corporation and its shareholders. The business judgment rule usually prevails in a situation like this one where there is a â€Å"presumption that in making a business decision the directors of the corporation acted in an informed basis, in good faith and in the honest belief that the action was in the best interests of the company. † . We know that the Yahoo! board was permitted to use defensive measures like the poison pill employed based on the legal precedence set in the Revlon case. The board of directors needs to act as a disinterested party and not breach other aspects of its fiduciary duty. There should be a reasonable benefit accruing for the company’s stakeholders even as the board of directors considers the interests of other constituencies as originally stated in the Unocal case and reaffirmed in the Revlon case. If however Yahoo! was clearly for sale to Google or another party after the Microsoft bid then the Yahoo! board has to become an auctioneer attempting to get the highest price for the shareholder’s benefit. We know that historically a poison pill defense to a hostile takeover will drive up the share price offered thereby increasing shareholder value. And we know in a business world where stock options and salary are used for board of directors compensation that the board members may be tempted to try to drive the takeover bid price above the strike price of their options rather than accept a lower premium price for all other shareholders. The board of directors then has a duty of loyalty to the company’s shareholders. In Paramount vs. Time the court further defined the two circumstances under which so called Revlon duties should be undertaken by a board of directors. The first situation happens when a corporation initiates an active bidding process to sell itself or breakup the company into separate pieces e. g. selling the Yahoo! search engine to Microsoft. The second situation in which Revlon duties may be triggered occurs when a target abandons its long term strategy and seeks another transaction that also breaks up the company. In the Yahoo! case we want to determine whether Yahoo! had a long term strategy rather than simply a reorganization plan headed by the Yahoo! President, Susan Decker. We learn from Paramount vs. Time that the court will look at the defensive actions like the poison pill in relation to the importance of the corporate objective threatened, alternative methods contemplated by the board and the impact of the defensive action on all the interested constituencies. The court does not want to make an economic decision as to whether a particular board decision was a wise one in terms of short term vs. long term investment and instead the court will support a boards actions under the business judgment rule. The business judgment rule does not apply if disgruntled shareholders can convince the court that the board of directors violated its fiduciary duties; shareholders usually claim a failure in the duty of care or the duty of loyalty. We will show in this paper that the board left itself wide open to such a derivative suit with their actions. For the past few years, Microsoft Corporation, the software behemoth located in Redmond Washington, has been looking to acquire Yahoo! , Inc. While Microsoft Corp. has numerous reasons to be interested in acquiring Yahoo! there are few options available for Yahoo! Inc. Like Google’s purchase of Double-Click in 2007, Microsoft sees Yahoo! as a way to extract internet advertising revenue. Further, Microsoft has for years sought to build a winning portal that could dominate the search engine market, currently dominated by Google. MSN was Microsoft’s version of AOL. Even after years of Research Development in this area, Microsoft still o nly has 19% of the internet search engine market (and that’s because of ISP bundling and desktop default presets. Actual search engine use of MSN is much lower than 19%. Google is a money-maker and has a dominating market share. Beyond the search engine market, there also is that â€Å"innovation† nirvana for which Microsoft is always searching. It wasn’t Hotmail, it wasn’t MSN maps, it wasn’t SoapBox, and the list of Microsoft Corp. disappointments goes on. Now they decided to go for a big acquisition. Microsoft’s original unsolicited offer of $44. 6 billion for a complete buyout of Yahoo! Was rejected by Yahoo! ’s board. Microsoft has continued to revise their bids, increasing it to $47. B to no avail. This initial bid was $31 per share a 62% premium for Yahoo’s shareholders. The usual list of synergistic savings was also used to justify such a large purchase. Microsoft and Carl Icahn’s, who owns 5% of Yahoo! , latest combined offer in July 2008 was a partial buyout of Yahoo! ’s search business for $9 billion cash and $3 billion a year in annual revenue. Even these terms were unacceptable to the Yahoo! board, of particular note; Carl Icahn would have been left in charge of the unconsumed portion of the company. On the flip side of the coin, Yahoo! s Jerry Yang, co-founder and CEO, sees a takeover by Microsoft Corp. as the beginning of the end for Yahoo! Fearful that Yahoo! will become another cog in the Microsoft wheel, Yang and the Yahoo! team has searched desperately for any alternative that would keep Yahoo! independent. The Yahoo! shareholders may be upset that Jerry Yang did not take Microsoft’s offer of $33 a share considering that Yahoo! ’ share price is now below $20. However, Carl Icahn did not have an alternative strategy for increasing shareholder value and he is known for breaking up companies into smaller parts. Icahn lost any remaining bargaining power when he began to flirt with Microsoft. With a perfunctory nod to fiduciary duty, Yang’s most recent move was to partner with Google, in a non-exclusive search ad deal for an eventual $800 million in ad revenue annually. However, the combination of the top two (2) players in the search ad business will give Google an effective 90% share. A move Microsoft protests and Congress is investigating. Yahoo! ’s estimates for the first year cash flow is between $250 and $450 million. Yahoo! nitially had a poison pill in place to defend itself from a hostile takeover attempt. As a defensive measure poison pills are considered to be like mutual assured destruction (MAD) strategy used by the nuclear powers during the Cold War. In fact a poison pill has never been triggered in a hostile takeover. Instead the threat tends to increase the final bidding price thereby benefiting current shareholders. Beyond partnering with Google, Yang has taken additional steps to bolster the flagging company, like giving President Susan Decker broad power in restructuring Yahoo! s divisions and settling with Carl Icahn and disenfranchised investors. Unfortunately for the shareholders, Yang and fellow board members have fought hard, too hard, to keep Yahoo! independently viable. Yahoo! Inc. ’s board of Directors is comprised of 9 individuals, including a separate Chairman and CEO (see Appendix A). For our analysis of the Yahoo! board’s actions, we should first note that Marty Lipton, a corporate lawyer credited with developing the poison pill takeover defense in 1982, decried the shareholder-centric board in a June 25 address at the University of Minnesota. He thinks that boards will have difficulty recruiting quality directors; there will be greater isolation of the CEO’s, and burdensome regulatory duties. Lipton believes that the vote of confidence by shareholders and the market will be the only way to â€Å"cope with the demands for short-term(and shortsighted) stock gains by activist hedge funds and make the long-term investments in the future of their businesses that are essential for future prosperity of our nation. While the board has interconnections between several members and the management team, it also has a set of members with a broad set of skills and experience. On the â€Å"independent board spectrum†, Yahoo! rates low, to the point of ignoring their fiduciary duty to shareholders and putting shareholders interests behind their interest in the Yahoo! entity. Jerry Yang, along with Eric Hippeau, and former board member, Robert Kotick, have expressed their desire to keep Yahoo! ’s independence, regard less of the offer on the table. Like most company founders, Yang believes Microsoft has significantly undervalued his Yahoo! After much wrangling, Yahoo! Inc. has now been forced to seat billionaire Carl Icahn on the board in a settlement reached on July 21, 2008. Carl Icahn takes Robert Kotick’s place who resigned voluntarily. Icahn will appoint an additional two board members, expanding the board to eleven members. Yahoo! apparently plans to add former Viacom CEO Frank Biondi and John Chapple the former CEO of Nextel partners to fill the two board seats controlled by Carl Icahn. Icahn and Biondi were part of the proxy battle to take control of the Time Warner board a few years ago. Yahoo! is experiencing an ever increasing loss of top engineers and managers. The worsening U. S. economy will likely hurt display advertising which is the central element in Yahoo! ’s business. Yahoo! ’s most recent quarterly profits have fallen again. Microsoft and Google both see hard times ahead for online advertising. Google initially surpassed Yahoo! in technology then left it in the dust as a competitor. Yang responded to the Microsoft bid by outsourcing Yahoo! s search/online advertising business to Google. The Yahoo! management team and board are working hard to justify turning down the $47. 5 billion offer to shareholders. Jerry Yang states that the compromise with Carl Icahn will put the distraction behind Yahoo so that he can pursue the strategy to reinvigorate Yahoo! ’s falling stock prices. There has been very little done with the exception of Su san Decker’s reorganization plan. At a recent shareholder meeting, Yahoo! Chairman Roy Bostock received support from only 60% of Yahoo! hareholders votes cast and CEO Jerry Yang received only 66% of votes cast. To confuse matters further, at the July 2008 Annual Meeting, shareholders gave Yang and the other board members a strong vote of confidence, even in light of the talks with Microsoft breaking down. Yahoo! ’s stock price has continued to decline since the offer was withdrawn. Apparently unhappy with the results, Capital Research Global Investors, a 6. 2% shareholder, asked for a review of how its votes were cast in the election showing additional shareholder dissatisfaction. Now that we have a framework of the events that have transpired, we can evaluate the whether the Board of Director’s upheld their fiduciary duty to Yahoo! Inc. shareholders when they rejected Microsoft Corporation’s initial buyout offer. Microsoft Corporation’s full buyout offer was for $47. 5 billion. While the consensus among most analysts is that the Yahoo! ’s board did not meet their fiduciary duty to the shareholder, we wanted to be certain. Appendix B is a table and chart of Yahoo! and Microsoft stock prices before and after the Microsoft offer. As you can see, at Friday’s (08/08/2008) price of $19. 0, Yahoo! ’s stock price is well below the $28. 70 a share in May 2007, when talk of a buyout first leaked to the press. Yahoo! Inc. ’s book value was $12. 3 billion (Appendix C) and the market capitalization was $38 billion in 2008 just prior to when Microsoft offered to buy them out at a 62% premium. Since that time, Yahoo! has not created value for their shareholders; instead Yahoo! has seen its total market capitalization decrease to $28. 35 billion as of 8/8/2008. It is hard to imagine how the Yahoo! board could put their care of duty to shareholders first and still turn down Microsoft’s offer. In their press release, Yahoo! stated to following: After careful evaluation, the Board believes that Microsoft’s proposal substantially undervalues Yahoo! including our global brand, large worldwide audience, significant recent investments in advertising platforms and future growth prospects, free cash flow and earnings potential, as well as our substantial unconsolidated investments. The Board of Directors is continually evaluating all of its strategic options in the context of the rapidly evolving industry environment and we remain committed to pursuing initiatives that maximize value for all stockholders. This statement is pretty weak and does not meet the Revlon standard. They are not saying that the Yahoo! is not for sale, but simply that the Microsoft offer was too low. This implies that they are for sale and the Revlon standard requires to board to act as auctioneers for the company to get the highest price for the shareholders once it has been established that the com pany is for sale. This statement may not have been enough on its own, but when they then went to AOL and others to solicit offers, it cemented that fact that the company was for sale. The board added insult to injure when Yahoo! ecently updated the amount it has paid to fight off the Microsoft takeover attempt to $36 million, which is more than one-third of its third quarter earnings of $131. 3 million. Speculation is that Yahoo! succeeded in what was the goal of CEO Jerry Yang and Chairman Roy Bostick from the beginning of Microsoft’s bid, to keep Yahoo! out of Microsoft. In summary, we believe that the Yahoo! board has left itself open to a derivative lawsuit from its shareholders. The basis for this lawsuit is the premise that the Yahoo! board violated its fiduciary duties to Yahoo! hareholders by rejecting the Microsoft bid. We feel that there may be enough evidence in this case to prove that the Yahoo! board of directors violated the duty of loyalty and duty of care, and they are not protected here by the business judgment rule according to the Revlon standard. There appears to be a â€Å"bad faith† action upon the part of the board of directors since they were responding to the whims of the CEO, who didn’t want to work with Microsoft, instead of finding the highest price for the shares. The CEO, Chairman and board of directors did not act in the best interests of Yahoo! shareholders.

Trade and Border Control Procedure

Question: Discuss about theTrade and Border Control Procedure. Answer: Introduction Australia is a seafood lovers place. Since two decades, the amount of seafood production has been almost 230,000 tonnes every year. According to Watson et al (2015), they export high value seafood products such as premium tuna species, rock lobsters and abalone and import low value products such as canned tuna mostly from Asian countries such as China, Thailand, Vietnam, Malaysia and other countries including New Zealand. Watson et al (2015) added that it is estimated that almost 66% of its total seafood consumption is from importation. Guy et al (2014) stated that the widely eaten imported seafood product in Australia is the white boneless flesh of basa or catfish. It is a low cost yet delicious seafood product that has become the nations favorite. On the other hand, United States is another such country that imports groudfish, squid, crab, tuna, salmon, and shrimp mainly from China, Canada, Thailand, Vietnam, Ecuador and Vietnam. Ninety percent of the countrys total seafood consump tion is due to importation from these places. However, at first, the American anglers caught the seafood, then they are exported to other countries for processing and after that, they are imported for the second time to the United States. For a safe and legal importation of seafood, both Australia and United States have set the guidelines. This essay will carry out an in-depth study on the trade and border control polices of both these countries while importing seafood. Comparative Study of Australia and US Trade and Border Control Polices Trade and border control policies are implemented to prevent illegal trade of products. In an age of global trading, it has become mandatory for each country to follow the strict guidelines designed by the state authorities. In case of seafood products, it is even more necessary not because illegal trading damages the nations reputation and fuels more illegal trading, but also because seafood products should be scanned before they reach the kitchens otherwise health issues may occur that may turn to an epidemic. Keeping everything in mind, both Australia and United States have tightened their trade and border control policies. As discussed by Guy et al (2014), Australias Federal Government agency verifies issues related to food security. The guidelines known as Food Standards Australia New Zealand (FSANZ) finds out all food safety related risks in Australia and New Zealand. Guy et al (2014) added that they monitor the issues and recommend the essential actions that should be taken while producing, selling and manufacturing the food products. In case of imports, Australia has to consider the biosecurity issues. According to Bellmann et al (2016), importation of unsafe and illegal seafood products can harm the biosecurity of the country and for that reason, Australian Quarantine and Inspection Service (AQIS) enforces Quarantine laws. Bellmann et al (2016) added that they are a part of Australias Department of Agriculture. AQIS does all the inspection and certification to find out the health status of the animals, plants and the food products. They jointly work with FSANZ to ensure that commercially imported seafood products in Australia are in accordance with Australias Quarantine standards and the Food Standards Code. In 1908, the Quarantine Act was propounded that sets the rules related to the imports (Border.gov.au, 2016). According to Cooper (2014), however, the 30-member company, which is named The Seafood Importers Association of Australia (SIAA) checks the security issues too concerning the imported seafood products. Cooper (2014) opined that SIAA is a member of AQIS Imported Food Consultative Council. They work as an extension of National Aquaculture Council, Fisheries Research and Development Corporation, Seafood cooperative Research Center, and State Seafood Industry Councils. As discussed by Guy et al (2014), they have their name enlisted in NSW (New South Wales) Incorporation Act. SIAAs primary responsibilities are to ensure fair trade and give strategic inputs to the seafood industry for a better decision-making system. They develop associations with many authorities for t he advancement in the seafood importation. Matsushita et al (2015) discussed that apart from assessing the food safety standards, they also monitor the official procedures including documentation while importing seafood products. According to Matsushita et al (2015), the employees of SIAA conduct small tours to investigate about the new fishing and farming developments in other parts of the world and often in remote areas. In United States, the Food and Drug Administration (FDA), the Fish and Wildlife Service (FWS), and the National Marine Fisheries Service (NMFS) regulate the importation of seafood (Fda.gov, 2016). Strict restrictions are there regarding the quantity of caviar that can be imported. The travelers can bring not more than 125 grams of caviar and if they violate this norm, the goods are seized (Americanseafoodimports.com, 2016). In case of Shrimp importation, the Department of state, Office of Marine Conservation has certified some of the countries as eligible to export shrimp to United States. They send the list to the Customs and Border protection (CBP) (Americanseafoodimports.com, 2016). This certification is based on the nature of shrimp harvesting in those countries. The Customs and Border Protection maintains a field-office structure that includes 20 Field Operations offices working around the United States (Americanseafoodimports.com, 2016). Their job is to manage and supervise 320 ports of entry surrounding the country and 14 preclearance offices situated in Canada and Caribbean (Cbp.gov, 2016). CBP implements import laws and regulations keeping the Ports of entry in mind. At first, the importers have to submit a form named DS-2031 which was formerly known as DSP-121 to CBP (Cbp.gov, 2016). The countries without the certification should fill the form DS-2031 and submit it with every entry. Thus, government certification is essential for the CBP release. The FDA ensures that they have the prior notice regarding the importation of all commercial foods including the seafood products (Fda.gov, 2016). All the foreign manufacturers and distributors willing to resale their food products should register themselves with FDA for the permission of reselling (Fda.gov, 2016). As discussed by Gephart and Pace (2015), CBP also ensures the security and safety of the United States. They also take the responsibilities such as collecting the taxes and fees for the protection o f the nations revenue. They detect, interdict, and investigate and prevent before any illegal trade takes place. Green (2013) pointed out that the owner, purchaser, and his authorized regular employee of the merchandise should carry the goods imported to the United States. Green (2013) added that the licensed custom broker can do this job on behalf of them. The United States tariff laws authorize the Customs Brokers and it enables them to play the role of agents for the importers. The firm or person intending to import names the custom broker as the CBP power of attorney at the time of CBs entry. The large quantity of seafood consumed by United States not only comes from importation but also it harvests them in large quantity. The National Oceanic and Atmospheric Administration (NOAA) is responsible for designing the conservation and management of fisheries across the globe. It ensures safe and legal seafood consumption. The fisheries of NOAA implements the Catch Documentation Scheme according to which any person who imports Antarctic marine living resources to the United States should be permitted by the dealers (Noaa.gov, 2016). In case of toothfish importation, this is applicable to all kinds of toothfish produced inside or outside the Commission for the Conservation of Antarctic marine Living Resources (CCAMLR) (Noaa.gov, 2016). As discussed by Gephart and Pace (2015), dealers have to apply for ore-approval before each toothfish import. They should also carry the dealers permit copy while importing the toothfish to the United States. According to a revised regulation in 2 003, Gephart and Pace (2015) pointed out that the dealers importing toohfish in shipments weighed less than 2000kgs need not require any preapproval. They can carry on filing import tickets within 24 hours for each shipment with a DCD copy. Gephart and Pace (2015) added that the preapproval is necessary in case the dealers carry frozen toothfish or shipments with more than 2000kgs of fresh toothfish. Another aspect, as mentioned by Gephart and Pace (2015), is that the CCAMLR members failed to implement a centralized vessel monitoring system and cannot adjust with the prevalent VMS requirements. As a result of this, NOAA fisheries have banned the importation of seafood products harvested in FAO (Food and Agriculture Organization) Areas 51 and 57, i.e. from Indian Ocean Western to Indian Ocean Eastern. (Noaa.gov, 2016). Australias trade policies promote liberalization of trade across the globe (Department of Foreign Affairs and Trade, 2016). Seafood consumption and importation has grown up since the nation have emphasized upon establishing a safe and liberal trade. It enhances the economic growth and sustained prosperity. Since 1970s, Australia is seen reducing its amount of tariff and some trade distortion protections on the agricultural and food products (Department of Foreign Affairs and Trade, 2016). The Export Council of Australia (ECA) advocates the trade policies on behalf of both the exporters and importers of Australia (Department of Foreign Affairs and Trade, 2016).They include a Trade Policy Committee, and a Trade Policy Advisory Committee with whom ECA works collaboratively. For the Government, the ECA publishes a Trade Policy Recommendations annually. Tveters et al (2016) opined the World Trade Organization (WTO) is the only international organization maintaining and regulating the trad e related rules across the globe. The valuation rules concerning the imported seafood products follow the Valuation Agreement system of the WTO (Wto.org, 2016).The Customs value considers the Australian currency. In any case, the sum of due is not in Australian dollars, they consider the rate of the day when the goods are exported to Australia. The Commonwealth of Australia Gazette has underlined this rule. This customer value of products includes labor and package charges apart from the production cost. Whatever the importer have to pay for the goods is considered the transaction value of the product. This transactions value can be utilized in cases such as the buyers and sellers are correlated, they are not correlated, the association between them does not influence the price of the product (Agriculture.gov.au, 2016). Again, there can be deductions and additions in the transaction value for the purpose of royalties and commissions. Whenever, the transaction value is not applicable , the customs value is determined according to the following methods: It considers the price of the identical goods that are sold for the purpose of export to Australia. It considers the price of the same goods that are sold for the purpose of export to Australia. It considers the price of the imported, identical or same goods used during the sale in Australia. (Agriculture.gov.au, 2016) Sumner and McLeod (2015) discussed that the insurance and freight costs are excluded from the Customs value cost when these are transported to Australia from the place of export. Still, if the purchaser provides any inland freight or insurance cost before leaving the place of export, that amount is included within the Customs value of the imported foods. In 1947, twenty-three countries including the United States signed the General Agreement on Tariffs and Trade (GATT) and by 1986, the membership increased to 123 countries. The primary objective is to encourage open economies, lower tariff and free trade (Fda.gov, 2016). As a result of it, the U.S economy has signed Free Trade Agreements (FTAs) with multiple countries (Fda.gov, 2016). They have focused on developing Trans-Pacific partnership (TPP) and Transatlantic Trade and Investment Partnership (TTIP) to promote domestic and foreign liberalization of trade. However, U.S places huge tariff on some products including the canned tuna. The amount is 35% for imported canned tuna. (Fda.gov, 2016) Conclusion Through this essay, it has been discussed that Australia and the United Sates follow the strict guidelines for the import of the seafood products. A report came out in 2014 stated that about 55% of the total seafood consumption was restricted to mainly three types of seafood. These are- salmon, canned tuna, and shrimp. This is a consistent fact found in the U.S food history over the last two decades. The 84% of imported seafood here is mainly frozen and fresh products. The 12% of all the imported seafood products include the canned seafood. However, in 2013, reports came out regarding problems found in the Shrimps that Thailand exported to the United States. Thailand supply huge amount of shrimp to the U.S and the 2013 report revealed that the shrimps were diagnosed with the Early Mortality Syndrome. Such was the case that the U.S had to withdraw from shrimp importation that year. This not only amounted to huge loss but also sent a warning notice to the U.S concerning the health issu es. In 2014, another study revealed that seafood import worth $2 billion in the U.S might be through pirate fishing across the world. Health safety has been a major issue in Australia. Therefore, the AQIS has come forward to monitor the issues. However, the leading supplier of fish to Australia is New Zealand and this country operates under the FSANZ. Reference Agriculture.gov.au. (2016). Australia's seafood trade. [online] Available at: https://www.agriculture.gov.au/fisheries/aus-seafood-trade [Accessed 12 Sep. 2016]. Americanseafoodimports.com. (2016). American Seafood Imports. 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