Tax Research Paper free essay sample

A lot of people mistakenly think an IRA itself is an investment but it is just the basket in which an individual keeps stocks, bonds, mutual funds and other assets. Unlike 401(k)s, which are accounts provided by employees’ company, the most common types of IRAs are accounts that people open on their own. Others can be opened by self-employed individuals and small business owners. There are two general types of individual retirement arrangements (IRAs) under present law: * traditional IRAs, to which both deductible and nondeductible contributions may be made; * Roth IRAs, to which only nondeductible contributions may be made. So understanding each account and their differences helps an individual determine which IRA is best for his financial situation and retirement plans. Traditional IRA Basics A traditional IRA is a personal retirement savings account held at a bank or a brokerage firm that can be funded with investments such as stocks, bonds and mutual funds offered through the financial institution where individual account is held. Traditional IRAs provide tax savings, including tax-free growth of earned interest, dividends and capital gains while the money is in the account. An individual also usually claims a tax deduction each year that he makes a contribution to a traditional IRA. While his contributions to a traditional IRA are not taxed, he has to pay taxed when he remove the funds from the account at retirement. Roth IRA Basics A Roth IRA is a personal retirement savings account also held at a bank or brokerage firm that can be funded with a wide variety of investments, including stocks, bonds and mutual funds. Roth IRAs also offer tax savings, including tax-free growth of earned interest, dividends and capital gains while the money is in the account, but An individual is not taxed when he withdraws the money. Withdrawals of contributions are tax free after the Roth IRA has been open five years, and individual can withdraw investment earnings tax free after he reaches the age of 591/2. Traditional IRAs vs. Roth IRAs When it comes investments, traditional and Roth IRAs work the same way. An individual funds the IRA and then moves the money into various investments. With both types of accounts, the interest, dividends and capital gains grow tax free. If an individual is employed and earning an income, he can currently contribute to both types of accounts up to $5,000 per year until the age of 49 and $6,000 per year if he is 50 or older. Contributions to either type of IRA must come from taxable income earned from working. Earned income also includes alimony received by the taxpayer. For federal income tax purposes, alimony is deductible by the payor and is includible as earned income by the recipient. The following table provides the similarities of traditional IRA vs. Roth IRAs. | Traditional IRA| Roth IRA| Earned Income| v| v| Investment Choices| v| v| Prohibited Transactions| v| v| However, there are several important differences between traditional and Roth IRAs. Consider the following differences when making a decision regarding which type of IRA is right for your financial situation. Tax Deferral Traditional IRA: Contributions are taxed at the prevailing tax rate when money is taken from the account at retirement. Individual contributions are not taxed when he initially deposits them into his account. Roth IRA: Because individual contributions are taxed before they land in his account, his money is not taxed when it is removed from the account. Age Limits Traditional IRA: No contributions are allowed in the year or any years after the year in which an individual attains age 701/2. Roth IRA: No age limits exist on contributions. Individuals who have sufficient earned income may continue to contribute to a Roth IRA after the attainment of age 701/2. Income Caps Traditional IRA: Anyone with a taxable income can contribute to a traditional IRA, no matter how much they earn. Roth IRA: There are income limits for contributing. In 2012, single individuals with a modified adjusted gross income of $125,000 and higher could not contribute to a Roth IRA. Tax Deductibility Traditional IRA: Contributions may be tax deductible. Eligibility is dependent on a variety of factors including whether an individual is currently participating in an employer – sponsored retirement plan such as a 401 (k), SEP IRA or SIMPLE IRA. Enrollment in one of these plans can limit or preclude tax deductibility. Income also dictates if and how much a person can deduct. In 2012, for instance, an individual filing single or as head of household with no active participation in an employer – sponsored retirement plan who earned $58,000 or less in modified adjusted gross income could fully deduct all contributions to a traditional IRA. Individuals earning from $58,000 to $68,000 got a partial deduction, and those earning more than $68,000 had no deduction. Roth IRA: No contributions are tax deductible. Required Minimum Distribution (RMD) Traditional IRA: Account owners must begin receiving minimum distributions of money in the account on April 1st of the year following their turning 701/2 years old. Roth IRA: No required minimum distribution. Distributions Traditional IRA: Distributions from traditional IRAs and other retirement plans are generally treated as ordinary income. Roth IRA: Distributions from Roth IRAs are designed to be tax-free in retirement. A distribution from a Roth IRA is not included in the owner’s gross income and is not subject to the 10 percent early withdrawal penalty if it is a qualified distribution. Distributions that do not meet the definition of a qualified distribution may be subject to income tax and the early withdrawal penalty. Early Disbursement Traditional IRA: If an individual pulls money out of the account before the age of 591/2, he will be subject to an early distribution penalty. Exceptions to the early disbursement penalty rule include withdrawing money in order to pay for college expenses, medical costs greater the 7. 5% of your adjusted gross income and expensed due to sudden disability. He can also withdraw up to $10,000 penalty free for a first-time home purchase. Finally, there are no penalties if he transfers the money into another type of retirement account. Roth IRA: After the account has been open five years, an individual can withdraw any money he deposited into the account without incurring a penalty. He will, however, usually pay a penalty if he withdraws investment earnings before the age of 591/2. Through the discussion above, the table below provides the differences of traditional IRA vs. Roth IRAs, | Traditional IRA| Roth IRA| Contributions| Contributions can not be made beyond 701/2| Contributions can be made beyond 701/2| Deductions| v| N/A| Minimum Distribution Rules| During life and after Death| Only after death| Conclusions Upon the discussion above, we can decide which account is best for a specific person. If a person does not meet the income requirements for a Roth IRA, a traditional IRA is his only choice. Otherwise, he needs to take a few factors into consideration when making his decision. If a person wants to take advantage of the tax deductibility of his IRA contributions, he might consider choosing a traditional IRA. Opting for a traditional IRA also makes sense if he expects to be in a lower tax bracket when he retires, because he will pay less tax at that time than he would now. However, the flexible benefits of a Roth IRA may make it a more appealing choice. A person might benefit from his ability to withdraw contributions without penalties. He might also prefer to have no minimum distribution requirements. Finally, if he expects to be in a higher tax bracket when he retires, choosing a Roth ill allow him to get his contributions taxed at a lower rate now, and he will not have to worry about taxes later. Splitting a Person’s Contributions If a person is eligible for a Roth and Traditional IRA, he may find it advantageous to split his maximum contribution between the two by depositing the tax deductible amount of his income into his traditional IRA and the remainder into a Roth. When considering doing this, factor in potential additional costs such as fees associated with funding both accounts. His total contributions to both IRAs can not be more than his limit for the year.

“Let’s Talk About Sex” Documentary Essay Essay Example

â€Å"Let’s Talk About Sex† Documentary Essay Essay James Houston put together the docudrama â€Å"Let’s Talk About Sex† that highlights the differences between American’s attack to arouse instruction and that of other states like the Netherlands. The stereotypes. contention. and irony all related to sex is put out in the unfastened and discussed. Throughout the movie. it is obvious that America’s ways of sex instruction and attitude towards sex has created a negative intension. The Europeans have a much more unfastened attack when it comes to the treatment of sex and started sex instruction at an early age. American’s. on the other manus. have a really closed attack to arouse treatment and salvage sex instruction for later ages. This negative intension and attack to instruction has resulted in the States holding much higher rates of adolescent gestation. adolescent birth. and sexually familial infections when compared to European states. One could state that it’s clip the United States changes its attack and sentiments sing sex. gender. and the instruction behind it. We will write a custom essay sample on â€Å"Let’s Talk About Sex† Documentary Essay specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on â€Å"Let’s Talk About Sex† Documentary Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on â€Å"Let’s Talk About Sex† Documentary Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Throughout the film. there was a commonalty between those who held a colored sentiment on the subject of sex. Those who believed abstention should be enforced and were against an unfastened treatment of sexual dealingss were frequently times from the older coevals. It’s the parents of teens. most instructors of sex instruction. and even people within the churches that held a prejudice. They believed that teens should non be involved in sexual activities and that it should be saved for matrimony. Along with that. they stood behind the thought that the teens should non be educated about sex until later in high school and the unfastened treatment of sex and gender was non proper. Kelsey’s female parent was one of these biased people. She was strongly against the thought of Kelsey taking portion in sexual activities until she got married and did do it easy for Kelsey to openly pass on with her about her sexual dealingss. For those teens that do take portion in sexual activities. they are looked down upon in the greater part of American civilization because of the negative intensions that have been established here in the United States. With these prejudices. it has put sex into a negative class non merely for the minority. being the teens. but most Americans in general. In America. sex is non something people openly talk about nor is it something that teens are â€Å"suppose† to take portion in. The thought of teens taking portion in sexual dealingss prior to matrimony is greatly frowned upon and the stigma of transporting a rubber has scared them off from it. An illustration of this. which was shared in the film. is that in the Netherlands. transporting a rubber get downing in their teens is really common and bucked up. Where as in the provinces. if a adolescent were to be caught with a rubber. others would see that as a mark of person who is really promiscuous. In the film. females thought males who carried rubbers wanted nil but sex from a miss while males thought that adult females who carried rubbers were easy and considered slatterns. This negative impact in the States has generated these stereotypes environing sex. The effects of these stereotypes have negative results. For illustration. if a cat is afraid to transport a rubber because of the stereotype and when it comes clip for him to take portion in sexual activities. he won’t be decently prepared. Without the protection. he is at hazard for STIs and possibility of gestation in misss. This is besides true frailty versa with misss ; they excessively should transport rubbers. but are afraid due to the negative association. There is besides a negative thought behind the treatment of sex in an unfastened scene. Most parents in the US are afraid to speak about sex with their teens sharing both their sexual lives and discoursing their teens. Because the parents are non unfastened to it. the teens are afraid to near their parents with sex related inquiries or state them they have taken portion in sexual activities. Because of this. many teens go with out proper direction and right information in respects to sexual activities. Where as if the parents were more unfastened and accepting of the thought of their teens taking portion in sexual activities. it would open an avenue for better cognition and possibly even assist prevent STIs. gestations. and other sex related issues. The minority group in â€Å"Let’s Talk About Sex† stood as US teens. These teens faced the favoritism of senior groups and negative stereotypes. but throughout the class of the film. it showed how things are easy altering. Several people who are frequently viewed as community leaders are working to decently educate teens. An illustration was sublime Williams. who created an unfastened country to discourse sex related things and offer proper instruction. Some instructors besides voiced their sentiment on how they believe sex erectile dysfunction. should be more about sexual dealingss and non about human anatomy. They besides believe the instruction should get down at younger ages when childs are traveling through pubescence and developing sexually developing. This is one manner these teens are acquiring the upper manus on favoritism. Another is that opening the thought of household treatments about sex and the thought of teens being involved in sexual dealingss. Interrupting the premise that abstention is the lone reply and opening the door to treatment. utilizing the Netherlands as an illustration. By the terminal of the film. Kelsey. whose female parent originally frowned upon sex before matrimony. was able to alter her female parents mind and even speak about her sexual dealingss. These are merely a twosome of the ways the teens easy made alteration. there is still a batch more to be talked about and changed. When reflecting back. I excessively can associate to the US teens in the docudrama. I have noticed the closed door in footings of the treatment of sex and human gender every bit good as the stigmas associated with teens’ engagement in sexual activities. I do believe there is something to be said about the Netherlands attack to human gender and sex. particularly when looking at the figure of adolescent gestations and transmittal of STIs compared to the much larger figure in the US. We. as the United States. could profit from a alteration in the ambiance environing adolescent sex. and sex in general. Sexual activity is a natural thing.

Cultural Exchange via trade in the sixteenth century

Cultural Exchange via trade in the sixteenth century Cultural exchange refers to the exchange of values, ideologies, beliefs and interests between two or more ethnic groups. Cultural exchange is inevitable in any circumstance that involves human interaction.Advertising We will write a custom annotated bibliography sample on Cultural Exchange via trade in the sixteenth century specifically for you for only $16.05 $11/page Learn More De Vries (1979) argues that, in the sixteenth century, which is also termed as the golden age, the human activity that people consider having played the biggest part in enhancing cultural exchange is trade (p.12). This happened through the human contacts that people had established in the leading trade routes in the sixteenth century. This paper, therefore, keenly examines the activities of the principal trade routes in the sixteenth century and the cultural exchange that took place. The trade routes provide an unduobtable evidence of human achievement in an effort to expand and cha nge for the better. Regardless of the commodities of a given trade route, there were traces of the cultural interactions that people had left even years after the trade network declined (Bentley et al., 2008, p.17). The main trade routes that were in existence in the 16th century include the Tran-Saharan gold trade network that linked the north and western African to Europe and Asia. This trade route majorly involved itself in the trading of gold, which was mainly from West Africa. Cultural beliefs introduced by the interactions that arose from this trade include the exchange of religious beliefs. This is evident based on the spread of Islam. Traders mostly from Arabic countries utilized the opportunity that they encountered to spread their religious faith to the people with whom they traded (Sanders et al., 2006, p.26). People also exchanged cultural values in bulk during trading activities in the sixteenth century. They embedded some of these values in the religious faith transfer ring others through other means. For instance, certain communities influenced the manner in which other communities they traded with conducted their rituals, as well as how they generally behaved. For instance, the communities to whom the Islam religion was in touch with adopted the life styles of the Arabs (Van Tielhof, 2002, p.39). Henceforth, they conducted marriages and other cultural celebrations according to the Islamic values. Other prominent trade routes were the spice routes that majorly connected Europe with Asia and Africa. The commodities that people traded included exotic spices majorly from Asian civilizations and North Africa. These trade routes necessitated the spread of art and other cultural artifacts.Advertising Looking for annotated bibliography on history? Let's see if we can help you! Get your first paper with 15% OFF Learn More ome of these artifacts were used as a medium of exchange between the traders while others were items of trade. In these trade routes also, the desire to communicate while trading led to the development of languages such as Mandarin Chinese and Swahili (Pirenne, 2006, p.72). The later acted as a trading language, which incorporated African words with clear Arabic words to make the trading activities more effective. With this development also came the birth of the Swahili culture, which drew aspects from both the Arabic culture and the East African culture. The Silk Road is another extremely influential trade route that contributed to the exchange of cultural values in the sixteenth century. The trade route exists even today even though it has suffered political instability experienced in some countries along the route. The commodities of this trade route included artifacts, slaves, minerals and salt (Clark, 1999, p.45). However, this trade route was not extremely active in the sixteenth century considering that it had reached its apex during the Tang Dynasty in the 8th century. Buddhism spre ad because of this trade through either written or oral works. There was also an evident exchange of Ideologies between the communities that existed during the time of this trading activity. The principal trading activity that people considered having contributed immensely to cultural exchange was the Middle Passage also known as the Atlantic slave trade. This trade route connected the west coast of Africa to the Americas and Europe (Aksel, 1941, p.97). The leading commodity involved in this trade was slaves. Millions of Africans had to abandon their cultures by force following the introduction of new ways of living in America, the Caribbean islands and in Europe where they were then slaves working in plantations and homes. Cultural aspects such as religious beliefs, language, art cultural beliefs among others were a result exchanged between the people who were involved in the trade. For people to agree upon the transactions, there was the need to devise a language that would facili tate the trade. The Creole English is an example of the language devised to enable the trading in the Atlantic slave trade (Aksel, 1941, p.28). Intermarriages that either came during that period or afterwards involved communities. Further, it encouraged cultural exchange.Advertising We will write a custom annotated bibliography sample on Cultural Exchange via trade in the sixteenth century specifically for you for only $16.05 $11/page Learn More By considering the manner in which traders interacted in the trade routes that existed in the sixteenth century and the nature of the circumstances during the period, it becomes clear that trade played a significant part in enhancing cultural exchange between people of diverse ethnicities. People adopted new ways of living and new religions because of the interactions they made while trading. Annotated Bibliography Aksel, C. (1941). â€Å"Dutch Trade to the Baltic about 1600.† Journal of culture, 23(1), 1-100 . The journal article describes the Dutch trade of 1600 and compares it to other major trade activities of the period. The trade activities described in this article contributed to the birth of new cultural activities that came as a way of facilitating the trade. The article is relevant in this study in that it explains how the integration of some cultural values led to the emergence of new cultures which is highlighted in the study. Bentley, J., Ziegler, H., Streets, H. (2008). Traditions and encounters: A brief global history. New York: McGraw Hill. This book gives an account of how different traditions were passed from one society to the other through human interactions. Trading activities form part of these interactions. The book is important in this study in that it portrays the ways in which different people from different ethnic entities adopted new cultures through trade encounters. Clark, S. (1999). Trade and Empire. London: Zed Books. Clark examines how trading activities in the 16th century influenced in the strengthening of existing kingdoms. The book gives details of the spread of forms of government such as democracy to different regions. The form of government and leadership ideologies as elaborated in this book are cultural aspects. This book is used is relevant in this study since it shows how cultural values passed from one society to the next via trade help build the empires.Advertising Looking for annotated bibliography on history? Let's see if we can help you! Get your first paper with 15% OFF Learn More De Vries, J, (1976). â€Å"The Economy of Europe in an Age of Crisis, 1600-1750.† Journal of Economics, 34(4), 12. The journal article analyses how the different trading activities in which European nations were involved in the 16th and 17th Century contributed to the shaping of the counties economies. Rather than the physical trading commodities, the trades enabled the exchange of ideologies in either written form or oral, which helped in the governance of the nations. The article is important in this study since it considers trade as being the major thing that necessitated these beneficial interactions Pirenne, H. (1987). â€Å"The Place of trade in the Cultural History of Medieval Europe.† Economic History Review, 2(1), 72. Pirenne Henri in this article analyses the role played by trade in the Medieval Europe. It is through trade activities that inter-marriages occurred, languages, art and religious beliefs spread. In this study, the article helps strengthening the claim that trade was among the major interactions that enhanced cultural exchange in Europe and other parts of the world. Sanders, T., Nelson, S., Morillo, S., Ellenberger, N. (2006). Encounters in world history:  Sources and themes from the global post volume one: to 1500. New York: McGraw Hill. This book gives an evaluation of how various interactions led to the spread of some cultures. One of the major ways in which people interacted as portrayed in this book was through trade. The book is important in that it shows the ways in which trade enabled the exchange of cultural values. Van Tielhof, M. (2002). The Mother of all Trades: The Baltic Grain Trade from the Late Sixteenth to the Early Nineteenth Century. Leiden: Brill. The book describes the Baltic grain trade of the sixteenth century and provides a proof why people consider it the most important trade involving the Netherlands. This trade had other added benefits such as the adoption of beneficial cultural values from othe r societies that practiced them. The book is important in this study since it helps in the understanding of how cultural values are passed through trading interactions.

Reflective statement for previous case study Nestle Essay

Reflective statement for previous case study Nestle - Essay Example This has raised a debate on the aptness of this concept in the modern era of education. Critiques have often challenged the role of the students and have undermined the thought which reduces creativity and innovation among the students (Vita & Bernard, n.d.). Aspects like learning and reputation as well as memorising are largely outcomes of reflective studies. Competitive forces play a major role in the shaping the profitability of an organization. The analysis of the competitive forces pertaining to Nestle was done by using the Porter’s five forces model. This model analyses the competitive framework of an organization on the basis of five forces namely, bargaining power of buyers, bargaining power of suppliers, threat of new entrants, competition among the existing players and threat of substitutes (Hill & Jones, 2009, p.42-43). Figure 1: Tangram Analogy (Source: Vita & Bernard, n.d., p.18) The case study focussed on a lot of marketing issues, the nature of the case study an d its questions helped in analysing each of the components separately and finally generating a conclusive argument which is analogous with the tangram analogy shown in the figure above. The analysis of Ansoff’s matrix helped in predicting the possible strategies with regards to the business strategy adopted by an organization. This was helpful in analysing the case of Nestle particularly since the organization has its business units spread across diverse geographical areas of the world (Beamish & Ashford, 2007, p.59-60). During the course of analysis of the case study tools like PESTEL and SWOT were also used. These tools helped in analysing the external and internal environment of the organization (Nestle). The use of SWOT helped in analysing the strengths, weakness, opportunities and the threats being faced by the organization (Nijssen & Frambach, 2000, p.87).. PESTEL is one such tool that helped in understanding the external factors influencing the organization on one hand and also to analyse the political, economical, sociological, technological, environmental and legal factors in a particular nation (Johnson, Scholes & Whittington, 2009, p.65). Finally the process of strategy formulation does not end with framing and implementing policies but to evaluate and review the effectiveness of the strategies. The use of the balanced scorecard model helped in understanding how to evaluate a firm’s strategy based on financial as well as non financial aspects (Balanced Scorecard Institute, 2011). Question 2: In what ways, if any, did the module enhance your learning, professional and/or transferable skills? Various studies have concluded that improvement in practice or revision is largely the outcomes of a good reflective analysis which is quite contrary to the traditional school of thought (Vita & Bernard, n.d., p.5) The building synopsis which is an outcome of the American school of thought largely states that reflective studies enhance the manner in which students can apply the lessons learnt in professional life. The present module helped in generating abstract frameworks which helped in improving the writing skills (Vita & Bernard, n.d., and p.5). The module dealt with analysing the different strategic perspectives of Nestle. The large scale of operation in the organization helped in analysi

Microeconomic Theory Essay Example | Topics and Well Written Essays - 1250 words

Microeconomic Theory - Essay Example Now, if there is a PBNE where player one chooses either to play B or C, or randomizes between the two, his expected payoff has to be greater than ? from such a move. Player 1’s expected payoff on the other hand depends upon player 2’s strategies and whether he randomizes and with what probabilities. Now, player 2’s expected payoff from playing D is PB-(1- PB) and that from playing E is -PB+(1- PB). He will pick D iff PB-(1- PB)> -PB+(1- PB)4PB>2 PB>1/2.He will be indifferent between playing D and E if PB=1/2 (and hence randomize between the two) and will pick E if PB1/2 is invalidated. Thus, we cannot have a PBNE with Player 1 choosing to play C and player 2 choosing D since this invalidates the required belief criterion. Similarly it can be shown that there cannot be a PBNE where 1 chooses B and 2 plays E that is consistent with the required beliefs for player 2. Finally, if player 2 randomizes, the maximal expected payoff for player 1 is 0 as well. Thus, in all PBNE, player 1 picks A. Since in the equilibrium path 2’s turn never comes, he can pick either D or E or choose to randomize in this equilibrium. So we can have the following PBNE: 1. (A, D) with PB>1/2, 2.(A,E) with PB v2. This is true since by bidding b2= v2 he has already won the auction and the final payment he has to make depends only on player 1’s bid. On the other hand, bidding less than v2 doesn’t change anything as long as the bid is greater than player 1’s bid = player 1’s valuation. However if b2

Effect of Neo-Geography on Professional GIS

Effect of Neo-Geography on Professional GIS Will Neo-geography cause the end of professional GIS Almost everything that happens, happens somewhere (Longley et al. 2005) meaning that everything happens in geographic space. It can be of critical importance to know not only what happened and when but where something happened as well. A GIS is a computer-based system that provides for the storage and representation of geographic data. GIS data are most commonly stored in a relational database format, from which they can be analysed, combined and displayed as maps or in other data formats. In recent years there has been a large increase in the use of neo-geography, that is the use of applications such as Google Earth, Google Maps, Bing Maps etc. to create maps. These maps usually use a base map from one of the above applications with spatial data collected and displayed over it. The large increase in people using neo-geography has led to discussions as to whether neo-geography will cause the end of professional GIS. GIS GIS is a tool that allows users to visualise data (generally on a map) in order to see patterns and relationships in a given area or subject. (Kemp (ed.) 2008) defines GIS as â€Å"fundamentally concerned with building shared understandings of the world in ways that are robust, transparent and, above all, usable in a range of real world settings.† According to ESRI a GIS â€Å"lets us visualise, question, analyse, interpret, and understand data in many ways that reveal relationships, patterns, and trends in the form of maps, globes, reports, and charts.† (GIS DEMYSTIFIED) however claims that this is too general a definition for such a complex and wide ranging set of tools and says that: â€Å"GIS is, in essence, a central repository of and analytical tool for geographic data collected from various sources. The developer can overlay the information from these various sources by means of themes and layers, perform comprehensive analysis of the data, and portray it graphically for the user.† It is a computer application designed to perform a wide range of operations on geographic information. Geographic information is defined as information about locations on or near the surface of the Earth, and may be organized in a variety of ways (Goodchild 2009). A GIS includes functions to input, store, visualise, export, and analyse geographic information. With GIStechnology, people can compare the locations of different things in order to discover how they relate to each other. For example, using GIS, the same map could include sites that producepollution, such as gas stations, and sites that are sensitive to pollution, such aswetlands. Such a map would help people determine which wetlands are most at risk. GIS can use any information that includeslocation. The location can be expressed in many different ways, such aslatitudeandlongitude, address, orZIP code. Many different types of information can be compared and contrasted using GIS. The system can include data about people, such as population,income, or education level. It can include information about the land, such as the location of streams, different kinds ofvegetation, and different kinds ofsoil. It can include information about the sites of factories, farms, and schools, orstorm drains, roads, and electricpower lines. Neo-geography Neo-geography is a term that refers to techniques, tools and practices of geography that have been traditionally beyond the scope of professional geographers and geographic information systems (GIS) practitioners (Turner 2006). (Castree, Kitchin Rogers 2013) describe neo-geography as follows: â€Å"The new forms of geographical knowledge enabled by Web 2.0 technologies where in geographical data are sourced through the collective actions of many individuals, and processed and displayed through online resources. Neo-geography produces geographical outputs that have not been produced by professionals, but rather through crowdà ¢Ã¢â€š ¬Ã‚ sourcing. These data range from place tags on virtual globes, to uploaded GPS traces of locations, to georeferenced communication that can be mapped and combined with other data to create large, dynamic, open data sets.† Szott (2006) describes neo-geography as â€Å"a diverse set of practices that operate outside, or alongside, or in the manner of, the practices of professional geographers.† He goes on to explain that rather than being scientifically based, methods used in neo-geography tend to be based on more personal and artistic tendencies that are â€Å"idiosyncratic applications of ‘real’ geographic techniques† which can be of value to the cartographic and geographic sciences but don’t conform to professional practice. As mentioned in the above quote from Castree et al. (2013) neo-geography has been enabled by Web 2.0 technologies. Web 2.0 is a term that was introduced in 2004 and refers to the second generation of theWorld Wide Web (TechTerms 2008). While it suggests new version of the World Wide Web the term actually refers to technological improvements in software and changes in how software developers and end users use the web (Fu Sun 2011). These improvements and changes lead to the introduction of services such as Google Maps, Google Earth, Bing Maps and MapQuest among others. These services are referred to as WebGIS. WebGIS is any GIS that uses Web technologies (Fu Sun 2011). As these services became more popular developers such as Google started to release an application programming interface (API) for their programs. An application programming interface is a set of programming instructions and standards for accessing a Web-based software application orWeb tool (Roos 2007). Releasing APIà ¢â‚¬â„¢s to the public allowed software developers to design products powered by WebGIS. The term ‘neo-geography’ was coined by one of the founders of platial.com, Di-Ann Eisner (Maguire 2007). She used neo-geography to describe the ‘new’ geography of overlaying or ‘mashing up’ two or more sources of geographic information. The release of API’s allowed developers and users to quickly and easily show geographically based data on shareable maps creating what has become known as a ‘mashup’ (Turner 2006). This could, for instance, be a Google Maps base layer overlaid with mobile phone coverage. Using the Google Maps API a software developer was able to take the original application (Google Maps) and overlay content (the mobile phone coverage over it) effectively ‘mashing’ the two together. Web 2.0 has resulted in a rise in user-generated content (UGC) of which volunteered geographic content (VGI) is UGC of a geographic nature (WEBGIS pg250). VGI is digital spatial data that is created voluntarily by citizens rather than by formal data producers (webgis pg279 goodchild 2007a). â€Å"The availability of mapping APIs like Google’s has facilitated the concept of a ‘mashup’ as the ideal presentation vehicle for VGI by providing a geographical backdrop† (Learning From the Crowd: The Role of Volunteered Geographic Information in Realising a Spatially Enabled Society). VGI has become a hugely important channel through which geographic data is collected. The table below taken from WEBGIS (XXXX) shows the geographic information collected from popular websites. Example websites and essential geospatial questions asked Use cases Geographic information contributed Wikimapia What places do you know? Users draw a rectangle and describe the place with a few sentences Constructing a comprehensive global gazetteer database Picasa, Panoramio, and Flickr online albums (geotagging) What photos can you share about places you have been? Users upload geotagged photos or upload and geotag the photos by zooming to a location on a map Recording and reporting the past and present conditions of places or events with the use of photos OpenStreetMap What GPS data do you have for the roads you bike, walk or drive? Users upload the track logs of their personal GPS receivers Constructing street and highway data layers for many areas SeeClickFix Where and what problems do you see that need to be fixed? Users report problems such as potholes and graffiti by drawing on and annotating maps Identifying problems for local authorities Twitter (GeoTweeting) Whats going on here? Users report personal activities, other events, or incidents at their locations Monitoring and reporting activities Conclusion Neo-geography has caused a large shift in the way people view and use maps. The Conclusion Focus on data quality Focus on analysis that gis’s can carry out, neogeo can’t really do this – only really displys at the mo planning Also focus on fact that most neogeo is built on a gis foundation. These reasons neogeo will not end prof GIS GIS has a huge amount of uses including: Managing business activities Planning Emergency services Land management Transport Utility operations Benefits of GIS include: Fundamentals of GIS (intro to GIS first few pages) GIScience – the professional arm? Introduction Geography (use demystified, use GIS: an introduction, use gis and science)( The use of Geographic Information Systems (GIS) in Business PDF) They will explain gis from geography How much gis used now in daily life, business etc (google gis in daily life)( CONCEPTS AND THEORIES OF GIS IN BUSINESS)( The use of Geographic Information Systems (GIS) in Business PDF) Mention neogeo; use intro to neogeo try to rehash what it is in a few lines with examples The hardware and software functions of a GIS are as follows: Acquisition and verification Compilation Storage Updating and changing Management and exchange Manipulation Retrieval and presentation Analysis and combination These actions are applied to the data held in the GIS. All of this data is georeferenced i.e. linked to a location on the earth’s surface using a coordinate system. Information can be attached to locations (Heywood, Cornelius Carver 2011) tell us that in general, the definitions of GIS cover three main components: It is a computer system comprising of both hardware and software, It uses spatially referenced or geographical data and, Carries out various management and analysis tasks. Hardware is used to collect and input data. Analysis of the information can then be undertaken using the software. By providing spatial analysis of suitably coded data it is possible to provide striking, visual representations of data. These representations can often reveal patterns and trends that might otherwise have gone unnoticed without the use of GIS techniques.

Computer Crime :: essays research papers

Computer Crime Advances in telecommunications and in computer technology have brought us to the information revolution. The rapid advancement of the telephone, cable, satellite and computer networks, combined with the help of technological breakthroughs in computer processing speed, and information storage, has lead us to the latest revolution, and also the newest style of crime, "computer crime". The following information will provide you with evidence that without reasonable doubt, computer crime is on the increase in the following areas: hackers, hardware theft, software piracy and the information highway. This information is gathered from expert sources such as researchers, journalists, and others involved in the field. Computer crimes are often heard a lot about in the news. When you ask someone why he/she robbed banks, they world replied, "Because that's where the money is." Today's criminals have learned where the money is. Instead of settling for a few thousand dollars in a bank robbery, those with enough computer knowledge can walk away from a computer crime with many millions. The National Computer Crimes Squad estimates that between 85 and 97 percent of computer crimes are not even detected. Fewer than 10 percent of all computer crimes are reported this is mainly because organizations fear that their employees, clients, and stockholders will lose faith in them if they admit that their computers have been attacked. And few of the crimes that are reported are ever solved. Hacking was once a term that was used to describe someone with a great deal of knowledge with computers. Since then the definition has seriously changed. In every neighborhood there are criminals, so you could say that hackers are the criminals of the computers around us. There has been a great increase in the number of computer break-ins since the Internet became popular. How serious is hacking? In 1989, the Computer Emergency Response Team, a organization that monitors computer security issues in North America said that they had 132 cases involving computer break-ins. In 1994 alone they had some 2,341 cases, that's almost an 1800% increase in just 5 years. An example is 31 year old computer expert Kevin Mitnick that was arrested by the FBI for stealing more then $1 million worth in data and about 20,000 credit card numbers through the Internet. In Vancouver, the RCMP have arrested a teenager with breaking into a university computer network. There have been many cases of computer hacking, another one took place here in Toronto, when Adam Shiffman was charged with nine counts of fraudulent use of computers and eleven counts of mischief to data, this all carries a maximum sentence of 10 years in jail.