Taxation for Federal Commissioner of Taxation- myassignmenthelp

Question: Talk about theTaxation for Federal Commissioner of Taxation. Answer: Prologue to the Case The appealing party was a past part and staff that worked in the workplace of the division of Australian Taxes. She had been carrying on her work constantly however in the current occasions she began searching for new choices and accessibility as she needed to investigate before retirement. In the current time, she had been taking leaves of long length and that too for reason for diversion and other amusement purposes. The work can't get halted and in this manner in her nonappearance, the work used to get assigned to the representatives who had equivalent productivity. On her appearance, she felt that she is not any more helpful for the organization as her work was being finished by others. In this way, she chose and composed an email to the executive of the workplace for getting a willful repetition. At the underlying stage, the officials conflicted with the deliberate repetition email and said that there was circumstance that spoke to her decrease in an incentive in the office. On ensuing visit to the email it was endorsed that the email must be acknowledged and consequently the excusal of the worker was allowed and the equivalent was done in a way formal to the workplace. The acknowledgment of the email was the not the issues that was spoken to for the situation however the principle concern and contention of the case was the taxability of the installment of the repetition. She went for advance as the Commissioner charged him $7,825 as risk of expense that was Nil according to the litigant. The Section that was under Breach The Acts of the Income charge has entirely considered the installments and taxability of the sum that has a connection with excess. According to 83-175 of the Acts of the Income charge, the installments are viewed as reasonable and certified in situations where the installments are made in veritable terms. The repetition is said veritable when the installments are higher than the installments of deliberate end. The case requires the information on the character and nature of the installments to decide the real idea of the excess and different installments. The arrangements and guidelines that expresses that the chance of the end among workers emerges when the tally of the representatives increments according to the necessity, is contained in the Public Services Act. Further, when circumstances emerge that the terms and strategies of the organization are getting penetrated and not going according to the understandings, there can be a direct of end (Ravn and Sterk 2013). Inside the structure of a work environment, there are an assortment of changes that happens habitually. The reasons incorporate the parts of the advanced methodologies that incorporate the innovative and different changes. The selection of such methodologies requires some serious energy and in this way it may be conceivable that the workers become unfit in using the current methodologies with higher proficiency. The absence of preparing inside the representatives can be the aftereffect of the non usage or insufficient way of using the situations of the activity and furthermore the directing of the techniques in a powerful way. The office must find a way to prepare and bolster the representatives to escape such inadequate with regards to circumstance and get a successful and effective methodology towards keeping up the present day outgoings and vocations offices. The representatives must be regarded and should permit them to find employment elsewhere and workplaces with a ton of poise as they had rendered their administrations towards the benefit of their organization. Discoveries of the Facts in the Case The individual was excused from the work of the workplace in a proper way after the acknowledgment of the email sent to the executives. The announcement of the taxability forced on the installment of excess was introduced before the Tribunal and the case was additionally taken under the examination and examination. The primary discoveries of the Tribunal comprised that the litigant administrations were not being in an effective way and that the colleagues or the people who had comparable limits and ability must be proficient in doing the employments (Moore 2015). Various contentions shaped the case as the equivalent was a necessity for recognizing the assortment of misfortunes happening inside the working environment. The discoveries additionally comprised the accompanying focuses expressed beneath: The employments prerequisites related with the exhibitions are recognized An announcement identified with the guidelines and approaches of the Income charge evaluation Act and other related acts was readied. It was proclaimed that the choice of the representatives must be done in a viable way. The representatives won't be pronounced futile or insufficient in any event, when they can't perform out their obligations and duties as performed by the old and past workers (Cotter 2012). Procedures of Court The procedures of the courtroom thought about the accompanying: The sum that is paid towards the workers, at the hour of the end or evacuation must be considered. The equivalent must be considered as the worker end installments and there were provisions under the Public Service Act that expressed the states of firing the representatives. According to the conditions, the end could occur when the accessible workers surpass the necessary number of representatives in an association (Enchautegui 2012). The explanations for the treatment of the installments under the head of worker end was accounted and thought of. The excess installments according to the understandings of the organization were likewise considered according to the Act of Income charge evaluation. There are grounds that the ATO had chosen for demonstrating the legitimacy of the installments that was made at the end time of the representatives. In this way, the equivalent must be followed for powerful figuring of the sum. The technique for the installment is another critical and essential thought as it includes the stores from where the sum is required to get paid. For this situation, the installments were to be finished by officials from the combined stores. For the situation there were suggestions done towards the assurance and ID of installments now and again of end. The authentic idea of the installments must be chosen for adequacy of the installments according to the law and charges. The case isn't the piece of the installments of real excess and subsequently there will be changes in the idea of attitude of the installments. Consideration of Judgments There was an assortment of cases that were under burden and a few number of irregularities that was a piece of the procedure of dynamic. There were numerous interruptions that happened before the decisions had been pronounced at the last stage. There were likewise various irregularities that shaped piece of the demonstrations and the laws. The idea of the excess installments was not wide in highlights and attributes. There were various disappointments with respect to the council and the equivalent considered the exactness in the methods that directed the subtleties investigation of the realities and information in regards to the status and the situation of the appealing party individual for the situation. The procedure and method applied by the Tribunal was viewed as off-base and was under a few reactions. The strategies were reprimanded on terms that the information gathered from the frameworks would be off base and off base that would have been a consequence of the non questioning or examination of the procedures that had been attempted by the Tribunal. The as a matter of first importance case alluded was the thought made towards the viable expulsion of the blunders. The case was that of Dib and the equivalent was alluded to the Tribunal for the duty bid and towards expelling the blunders that happened inside the case. The significant realities that the Tribunal will perhaps consider and consider the powerful lead of the intrigue under the case. Further, the end of the blunders was another thought of the Tribunal and part of law. There was an association made that was identified with the terms and understandings of the office and the equivalent were misinterpreted by Tribunal. The announcements were made that had association with the demonstrations and duties attempted by the Tribunal. It expressed that he had been mindful and had acted in a persistent and effective way and had not misjudged any jobs and obligations. In conclusion, on the successful examination by the magistrate, it was expressed that the appealing party was not ack nowledged and regarded. Then again, there were inconveniences of the duties and other lawful contemplations that shaped the piece of the treatment of the installment of real excess. Based on the above assessment and examination it was concluded that the realities and the discoveries would help in the acknowledgment of the precision and exactness in the installments of excess. The representative comparable to the installments of the excess faced a few measure of issues that were insecure and conflicting in nature. The workers additionally confronted the issues identified with the office and the intemperance in the quantity of representatives. There were a wide scope of irregularities that framed the piece of blunders developing inside the case and hence the law of court needed to make strides in expelling the equivalent (DaleOlsen 2013). End The installments got were available and obligated under the head of representative end installments and the equivalent was found after the best possible assessment and investigation of the discoveries above. Various contentions framed the case as the equivalent was a necessity for recognizing the assortment of misfortunes happening inside the working environment. The idea of excess of authentic installments was under various contentions. The installments were a segment of the guidelines and lawmaking revelations of the Acts identified with the Income Tax Assessment. It was freed from the duty inconveniences forced by the legislature. For the situation there were suggestions done towards the assurance and recognizable proof of installments now and again of end. The veritable idea of the dad

The Acquisition Between Merck and Schering-Plough

On March 9, 2009, Merck and Co., Inc. furthermore, Schering-Plow Corporation declared that their Boards of Directors have collectively affirmed an authoritative merger understanding under which Merck and Schering-Plow will consolidate, under the name Merck in a stock and money exchange. As the two organizations' joined 2008 incomes were $47 billion. The arrangement authoritatively shut on November 3, 2009. Foundation of the two gatherings Merck and Co. (NYSE: MRK) was at first shaped in 1891 as a United States auxiliary of the German synthetic concoctions and pharmaceutical organization Merck KGaA. During World War I, it was built up as an autonomous organization from appropriated resources. From that point forward, it has developed to get one of the best seven biggest pharmaceutical and biotech organizations around the world. Schering-Plow (NYSE: SGP) is one of the medium-sized players in the pharmaceutical business, with deals of $18.5 billion of every 2008. Its two biggest items are immune system drug Remicade, sold globally, and Zetia and Vytorin, a joint endeavor taken with Merck that battles cholesterol. While development of Remicade has been solid, Vytorin has endured a shot after investigations scrutinized its adequacy contrasted with the more established medication it depends on and in treating blockage of the heart valve. The procedure of the securing The Merck and Schering-Plow took the regular opposite merger course of action during the obtaining procedure. The Merck-Schering-Plow merger understanding considers a two-advance exchange including Merck, Schering-Plow, and Schering’s two specific reason, auxiliary holding organizations, Blue, Inc. also, Purple, Inc. In sync one of the mergers, Blue will converge into Schering-Plow and each portion of Schering-Plow will be changed over into the option to get (I) 0.5767 portions of the enduring Schering-Plow and (ii) $10.50 in real money. In sync two of the merger, Purple will converge into Merck and each portion of Merck will be changed over into 1 portion of the enduring Schering-Plow. After the culmination of these two stages, the enduring Merck will be an entirely claimed auxiliary of the enduring Schering-Plow. However, the investors of pre-merger Merck will possess roughly 68% of the enduring Schering-Plow and investors of pre-merger Schering-Plow will claim around 32% of the enduring Schering-Plow. Despite the fact that Merck will turn into an auxiliary of Schering-Plow Merck’s pre-merger investors will together have a greater part of the democratic and financial rights (or gainful responsibility for) new parent organization, Schering-Plow. One characteristic of the Merck-Schering reverse merger exchange structure is that between stages one and two Merck ends up in a marginally shaky circumstance. After the consummation of stage one, Schering’s pre-merger investors will have gotten portions of the enduring Schering-Plow and a money payout, yet Merck’s pre-merger investors won't yet have held onto power over the administration of the enduring Schering-Plow. The merger understanding has thought of an approach to secure Merck’s investors during this administration hole. All the while with the finish of stage one of the merger, Schering has concurred that its board will cause the entirety of its executives (other than 3 indicated exemptions) to leave and to choose the individuals from pre-merger Merck’s governing body as the chiefs of the enduring Schering organization. Indeed, even before pre-merger Merck’s investors procure their supermajority portion of the gainful responsibility for enduring Schering enterprise after stage two, they by implication will have just assumed control of the enduring Schering partnership through the appointment of their own chiefs to the new parent company’s board. The inspiration of the securing Merck faces a significant number of the difficulties that face every pharmaceutical organization, including issues encompassing patent lapse and FDA endorsement. Patent termination may influence 30% of deals through 2008. Also, there is developing weight in the US and abroad to bring down the cost of prescription. Schering-Plow has an especially little pipeline, with not many medications at present being developed. In the close to term, it does anyway have probably the most secure profile in the business, with not many significant licenses coming up for termination in the coming years. The most up to date merger will bring about a reinforced item pipeline in territories, for example, cardiovascular and respiratory sickness and oncology, and ought to in the end yield $3.5 billion every year in cost reserve funds. Merck is additionally set to be hit by patent expiries of a portion of its top dealers in the following decade, while Schering-Plow isn't.

Celebrating the Moon Landing

Celebrating the Moon Landing Today is an exciting anniversary July 20, 1969, was the day Apollo 11 landed on the Moon. And because of MITs significant role in the moon landing, folks around here are pretty excited. Start with the short film Giant Leaps, produced for the Giant Leaps Symposium: Its pretty inspiring to see all those folks from the MIT Instrumentation Lab who built the Apollo Guidance Computer and Buzz Aldrin ScD 63 himself (!) talking about their experiences. There has been a lot of coverage of the Giant Leaps celebration, which included a symposium, a Boston pops concert featuring Gustav Holsts The Planets, and more. One article about the celebration in the Boston Glove interviewed astronaut and MIT alumna Cady Coleman 83. (David L. Ryan/Globe Staff) In an article entitled, Her work is rocket science, they started the interview with the question that I guess is on a lot of peoples minds: Q. So how do you pee in space? A. Up in space we use a vacuum. I always tell kids its not something you want to try at home with your vacuum cleaner. Ours is very different, with a special attachment to stick on top of a hose. Some background on Cady Coleman: She graduated MIT with a bachelors degree in Chemistry, lived in my dorm, Baker House, and rowed on the Varsity Crew Team. MIT has a long history of astronauts: More than one-third of the nations space flights have included MIT-educated astronauts, who have logged a total of more than 15,000 hours in space. NASA has chosen more MIT graduates to become astronauts than graduates of any other private educational institution. Only the US Air Force Academy, the US Naval Academy and the US Naval Postgraduate School have had more graduates selected for the astronaut program. Four of the 12 astronauts who walked on the moon during the Apollo program were MIT alumni. They logged a total of 51 hours exploring the lunar surface from 1969-72. In fact, when NASA announced the new class of astronauts a few weeks ago, two of the nine were MIT people. I was particularly excited that one of the new astronauts was Kate Rubins of the Rubins Lab at MIT. Her lab hosts a number of undergraduate UROP research students working on understanding viruses like smallpox. Dr. Rubins is the same age as me, but unlike her, I have never developed the first animal model of human smallpox, done important field studies in the Congo, or been named an astronaut. (Maybe next year.) Currently, two MIT alumni are in space aboard the International Space Station. Robert Thirsk SM 78 MBA 98 has been onboard the station for a while now, and just last week Christopher Cassidy SM 00 joined him. This isnt the largest number of MIT grads in space at one time, though last November, 4 MIT alums were in space at the same time: They are 4 of 34 MIT alumni astronauts on the MIT Astronaut Roster. MITs NASA involvement is pretty deep. One of my other favorite recent MIT-NASA stories is that Kwatsi Alibaruho 95, an MIT graduate in Aero/Astro pictured below, recently became first African-American to lead Mission Control. [Listen to an interview with Kwatsi here] But perhaps the most fitting MIT tribute to the moon landing is MIT hackers paying tribute. At the end of this past academic term, the Apollo Lunar Module landed on the Great Dome: Photo by Eric Schmiedl 09

Celebrating the Moon Landing

Celebrating the Moon Landing Today is an exciting anniversary July 20, 1969, was the day Apollo 11 landed on the Moon. And because of MITs significant role in the moon landing, folks around here are pretty excited. Start with the short film Giant Leaps, produced for the Giant Leaps Symposium: Its pretty inspiring to see all those folks from the MIT Instrumentation Lab who built the Apollo Guidance Computer and Buzz Aldrin ScD 63 himself (!) talking about their experiences. There has been a lot of coverage of the Giant Leaps celebration, which included a symposium, a Boston pops concert featuring Gustav Holsts The Planets, and more. One article about the celebration in the Boston Glove interviewed astronaut and MIT alumna Cady Coleman 83. (David L. Ryan/Globe Staff) In an article entitled, Her work is rocket science, they started the interview with the question that I guess is on a lot of peoples minds: Q. So how do you pee in space? A. Up in space we use a vacuum. I always tell kids its not something you want to try at home with your vacuum cleaner. Ours is very different, with a special attachment to stick on top of a hose. Some background on Cady Coleman: She graduated MIT with a bachelors degree in Chemistry, lived in my dorm, Baker House, and rowed on the Varsity Crew Team. MIT has a long history of astronauts: More than one-third of the nations space flights have included MIT-educated astronauts, who have logged a total of more than 15,000 hours in space. NASA has chosen more MIT graduates to become astronauts than graduates of any other private educational institution. Only the US Air Force Academy, the US Naval Academy and the US Naval Postgraduate School have had more graduates selected for the astronaut program. Four of the 12 astronauts who walked on the moon during the Apollo program were MIT alumni. They logged a total of 51 hours exploring the lunar surface from 1969-72. In fact, when NASA announced the new class of astronauts a few weeks ago, two of the nine were MIT people. I was particularly excited that one of the new astronauts was Kate Rubins of the Rubins Lab at MIT. Her lab hosts a number of undergraduate UROP research students working on understanding viruses like smallpox. Dr. Rubins is the same age as me, but unlike her, I have never developed the first animal model of human smallpox, done important field studies in the Congo, or been named an astronaut. (Maybe next year.) Currently, two MIT alumni are in space aboard the International Space Station. Robert Thirsk SM 78 MBA 98 has been onboard the station for a while now, and just last week Christopher Cassidy SM 00 joined him. This isnt the largest number of MIT grads in space at one time, though last November, 4 MIT alums were in space at the same time: They are 4 of 34 MIT alumni astronauts on the MIT Astronaut Roster. MITs NASA involvement is pretty deep. One of my other favorite recent MIT-NASA stories is that Kwatsi Alibaruho 95, an MIT graduate in Aero/Astro pictured below, recently became first African-American to lead Mission Control. [Listen to an interview with Kwatsi here] But perhaps the most fitting MIT tribute to the moon landing is MIT hackers paying tribute. At the end of this past academic term, the Apollo Lunar Module landed on the Great Dome: Photo by Eric Schmiedl 09

Women s Live s The Last 500 Years - 869 Words

Morgan Gathright Professor Beardmore History 106 4 December 2015 Women’s Live’s in the Last 500 Years Women have always taken the background in society of men throughout history. The beginnings of the fight for women’s rights began as they rethought the stereotypes that were placed on them by society. For years many women struggled to obtain rights that were equal to men’s. Women have reformed different movements that had intention to improve their own lives as well as others. Women have fought for many things, such as suffrage, social equality, and economics. In the last five hundred years of history, movements and developments such as witchcraft, the Ottoman Empire, World War I, and the Mughal Empire. When you think of a â€Å"witch†, what do you think of? An old woman wearing black, cone-shaped hat, black cat, or perhaps flying on a broom. Although this is a widely used stereotype of witches, witchcraft in the past is a religion that had a variety of followers. â€Å"In the 1500s and 1600s, tens of thousands of people, the majority of whom were women, were accused by both Catholic and Protestant religious authorities of being witches, and many of those accused were executed† (Witchcraft, â€Å"Early Modern Europe†). Witchcraft is still found in literature today. Shakespeare used three witches in his play MacBeth, where the witches serve as fortunetellers to MacBeth. Instead of the witches being portrayed as evil or insane, witches are portrayed as helpful members of society. WitchesShow MoreRelatedJohnson Johnson Company Initiatives: Strategy for the Next Five Years1064 Words   |  4 PagesDescribe the company and the major initiative(s) they have planned for the next 5 years. Johnson Johnson, a fortune 500 company, is an American multinational pharmaceutical, medical device, and consumer packaged goods manufacture. 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Adolf Hitler was the one who began an army of Nazi s and they were the ones that would target Jews. They placed all of the Jews in concentration camps. Two-thirds of these Jews that were living in Europe were killed, about 1.1 million children were killed in this terrible event. Hitler wanted to get rid of the jews because he blamed them for Germany s problems. The most known genocid e is the one Hitler caused which was The Holocaust however, genocideRead MoreLeadership Is Not About The Laws Of Acceptable Behavior1428 Words   |  6 Pagesher diary, â€Å"In spite of everything, I still believe that people are really good at heart (Frank, 237). The Nazi Holocaust was not the first horrific event in the history of humanity caused by a leader that lacked basic morals and it will not be the last. When the word leader is mentioned, many think of the President or political representatives, but there are leaders much closer to your everyday life. There is at least one leader in your home, many in your school, your church, synagogue or mosk. IfRead MorePro Choice And Pro Life1361 Words   |  6 Pagespeople believe that women should get to decide what she would do with her body. The definition of abortion is; â€Å"The termination of pregnancy by the removal or expulsion from the uterus of a fetus or embryo prior to being capable of normal growth†. Abortion is one of the most controversial topics today. Although there are two sides of the debate pro-choice and pro life, arguments are mainly centered around the Roe v. Wade decision, women’s rights and state restrictive laws. Women faced many difficulties

The House Of Mirth And The Awakening Essay - 2166 Words

While feminist ideologies in both The House of Mirth and The Awakening are quite controversial and maybe to some nonexistent, it is quite evident that there are these two women who want to fight against their societal norms and patriarchal society. Lily Bart from House of Mirth tries to manipulate societal norms in order to achieve success, and Edna Pontellier from The Awakening actively tries to become and independent woman. In the end, I think they both succeed in becoming independent women and ideal feminists because of how they fight against their societies. Even though both Edna and Lily are suppressed by their society, they not only use their knowledge of society to fight against it, but they prove in the end of both novels that they are truly independent women and can be just as free-willed as the men. Both Edna Pontellier and Lily Bart understand what society expects of them, and they use that knowledge later to manipulate conventional societal norms to try to become individu als. Albeit, it does not end ideally for them, but throughout both The Awakening and The House of Mirth Edna and Lily fight the suppressive nature of their societies. Edna is different from Lily in this sense, however, because Edna eventually actively rejects the ideal mother-woman. When the novel first begins, we get a glimpse of what Edna was like when she was younger, which continues during her marriage to Mr. Pontellier. Knowing what she was like earlier on in her life shows how sheShow MoreRelatedEssay on The Immortal Villain of Washington Square2192 Words   |  9 Pagesimplicitly invites the hope that wars may end. In The Awakening, it is social prejudice that chafes at the heroine. 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Macbeth challenges Banquo’s ghost to speak, believing that he has returned from a charnel house. Macbeth is certain that Banquo’s ghost is present, â€Å"But now they rise again.† He fears those he has killed for his selfish intentions are rising from the dead with the utmost vengeful intentions. Every time Banquo is mentioned, and his composure recoveredRead MoreEssay on The Importance of Loss in Scott Fitzgeralds Winter Dreams3462 Words   |  14 Pagesthemselves (N 2128). It is, indeed, the impetuous grasping for glittering things that drives Capitalist economy. And yet, things glitter for us because we have always already associated them with a distinctive self. Rega rding Judys radiant house, we are told: what gave it an air of breathless intensity was the sense that it was inhabited by Judy Jones (2131).    Having thus correlated the thing to the self, it is no great cognitive leap to relate to the self as a thing. 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Aids How It s Spread - 1023 Words

Stakely 1 Alex Stakely Professor Wheeler English 101-A (8:00 a.m.) 14 November 2014 AIDS: How It’s Spread AIDS is one of many outbreak diseases that have hit the U.S. It has spread all over the world and has been a major epidemic to our society. The disease started in the U.S. in the 1980s and has spread all over the states. AIDS is spread from person to person by unsafe sex, blood, and a mother’s birth milk because it is one of many transmittable diseases. You cannot get it from kissing, hugging, or just by random touch as some people might think. AIDS does not have a cure, but the symptoms can be reduced by treatments. AIDS has the ability to change a person or family’s life forever and it is important to know about this disease†¦show more content†¦Stakely 2 Primarily, AIDS can be spread in many ways. Ways that it can be spread: sexual intercourse—with a man or woman, direct contact with someone‘s infected blood, or from a mother to her unborn baby. You cannot get it from hugging, kissing, touching, coughs, sneezes, using something that someone infected did, or anything like that. Some people may think that they cannot even touch someone if they have AIDS but that idea is false. The condition is only transmittable by unprotected sex, infected blood contact, or from the mother to an unborn baby. Bodily fluids that can spread the disease: blood, semen, a mother’s birth milk, tears, saliva, ear secretions, urine, vaginal or cervical fluids, bronchial fluid, and cerebrospinal fluid (Hoffman 175). Out of all the bodily fluids you can possibly get the disease from, blood is the most dangerous. Transfusion of infected blood into an uninfected recipient is the equivalent of injecting live virus into the person and is an almost certain route of infection (Hoffman 174). Other bodily fluids still carry the virus, but blood has the highest risk to it. Furthermore, there are ways of preventing the disease. When talking about sex, there are a few ways to reduce the chance of getting AIDS. These ways are abstaining from sexual activity entirely, avoiding sexual activity with high-risk partners, limiting the number of sexual partners you have,

Turbine Manufacturing Industry and Implications - Free Samples

Question: Discuss about the Turbine Manufacturing Industry and Implications. Answer: Introduction The main aim of this task is to explain and analyze the external environment of the China to initiate new business operations and activities. Sukin is a skincare and cosmetic company which is incorporated in Australia in 2007. The firm has decided to setup the business in China. For this purpose external environment analysis is done by the company to attain objectives and goals in this country. The paper explains that how political, social, cultural, legal and environmental factors may influence the profitability and growth of Sukin in China. Along with this, it explains that how the company can gain competitive advantages by using porter five forces analysis and porter diamond model. Additionally, here is the discussion about the various entry modes, as it also explains that which entry mode has been selected by the company. Further detail of the task has been discussed below. China is a unitary sovereign state in East Asia and the country is most populous country in the world. In addition, the country is one of the biggest explorers of goods and services. The country is not counted in LDC and it is not a developed country as it is a developing country who is introducing new and innovative technologies. Moreover, the country is a part of BRICS and NIC (Newly industrialized country). The major industries of China include coal, machinery, mining, transportation, petroleum, cement, textiles, automobiles, manufacturing and agriculture industry. China maintains physical diversity and it is the third biggest country after Canada and Russia in the world. Along with this, the country has enormous lakes, rivers and mountains. In this way, China is unique and strong on the basis of geographically. In 2007, Sukin was launched in Melbourne, Australia after analyzing and identifying a gap in the marketplace for high efficiency and effectiveness, environmentally sustainable and affordable natural skincare. After then, Sukin has become number one brand in the Australia. The head office of the company is located in Dandnong south, Victoria. The company utilizes a plenty of botanicals, antioxidants and essential oils to restore the natural radiance and vitality of people skin and hair. The firm is offering natural skin and beauty products in the Australia. All the skins and beauty products launched by Sukin are Australian made with ingredients that are naturally derived, vegan and cruelty free. The companys brand is loved and liked by children, men and women in all over the world. The main mission of the firm is to expand and explore the people knowledge in natural skin care, create exceptional products, educate and give back to the community across the world. The vision of Sukin is to be a most attractive and influential natural skin Care Company in the world. The core values include passion, ethics, empower, excellence and innovation which help to overcome the competitors in the global market. In todays modern world, Sukin is increasing its profits and revenue in the Australian market. There are approx 617 employees employed in Sukin. The estimated revenue of the company is approx $ 37.9M. Jurlique and Organic pharmacy are main competitors of the organization which may influence the long term growth and success of the company. Economic environment analysis of China Any economic development might have a major impact on the business activities and operations of Sukin. The GDP growth rate is 6.9% in China. The GDP per capital in the country is equivalent to 55% of the worlds average. GDP per capital in China averaged 1562.61 USD from 1960 until 2016, reaching an all time high of 6894.50 USD in 2016 and a record low of 132 USD in 1962. The average inflation rate of China is 2.13% (2018) that is higher than previous year rate. It can influence the revenue of Sukin in China. Along with this, Beijing plans to finish and complete by years end negotiations on the regional comprehensive economic partnership (RCEP), which is a trade agreement between ASEAN, New Zealand, Korea, China, Japan and India. In addition, various reforms have been initiated over the past 2 decades affected the new business activities in such country. It is noted that inflation rate and property prices are high in the country that may affect the growth of Sukin. The peoples bank of the country has increased interest rate (de Beer et al 2011). China maintains second largest economy in the world therefore; the company can take various advantages in the country. Along with this, private sector is main driver of development and growth. In 2016, the countrys economic growth slowed to a 26 year low of 6.7 %. In addition, the country maintains reciprocal relationship with its neighbor countries which could help in exploring and flourishing Sukin business in China. The country also implements market oriented reforms to increase and enhance the productivity, living standards and technological quality but not lead to adverse impact on budget, unemployment and inflation. Moreover, the high economic growth of the country will lead demand of the skincare products and services. Along with this, workforce are skilled, experienced and potentials in the country. Hence, the company can be benefited by using of talented and skilled labor force in the market. No company can survive its business in the international market without effective a nd potential employees. Additionally, labor cost is low in China as compared to other countries. The labor costs in the country increased to 104.50 index points in the fourth quarter of 2017 from 104 index points in the third quarter of 2017. Furthermore, population can also influence the profitability of Sukin Company positively. The population of the country is 137.87 crores therefore; Sukin can attract more and more customers in the marketplace. For this purpose, Sukin needs to analyze and identify the needs, requirements and desires of the Chinese people to introduce new and innovative skincare products.GDP based on purchasing power parity was 23,122,.03 billion international dollars in 2017. Purchasing power of consumers also influences the sale of the skincare products in the global market. Now it shall be noted that the firm should focus on economic factors to overcome the competitors in Chinese market as it also help to maximize the profitability of the company (Otmazgin 201 3) Social-cultural environment of the China The social cultural factors play a significant role in the china to attract more and more companies in the market place due to constantly demographics change. The demographics changes also affect the tastes, preferences and choices of the customers (Ragnedda and Glenn 2013). The social cultural factors include custom, values, belief, loyalty and morale of the people that have direct impact on the choices and requirements of the customers. The social behavior and family size generally impact that how and why decisions are taken in the marketplace (Cooley 2017). Some other social factors include education, religion, lifestyle, emigration that may affect the progress of the firm positively as well as negatively. China is a collectivistic society based on the Greet Hostede value dimensions. The literacy rate is over 90% in china, it means the country emphasizes on education and majority of the nation are literate. Along with this, China is the biggest country for cosmetic players due to highest population. Sukin can seek various opportunities in Chinese market by analyzing and evaluating the trends and lifestyle of the people. Moreover, gender imbalance also influences the revenue and returns of the company. One child policy has been implemented in the country which may have direct impact on the productivity of the firm. There is discrimination between male and female therefore, it can arise various difficulties in the marketplace (Li, Hiroshi and Terry 2013). Apart from this, income inequality is also appearing and growing in the country. Due to income inequality, the country has not been able to maintain good relationship with some other countries. Due to gender inequality, the country does not involve womens in decision making process. Thus, the company is unable to know and understand the ideas and opinion of womens. Additionally, language and communication barriers also are existed in the Chinese market because Chinese speak their own language in the global ma rket. If Sukin wants to start new business activities and operation in China, it needs to measure and understand the communication system and language of the country (Cao and Daniele 2013). Along with this, there are various issues raised in the China in terms of Hofstedes cultural dimensions. Lets talk about the power distance, power distance is 80 in China it means there is culture inequalities in the country. There is a difference between wealthy and poor that could affect the progress of Sukin negatively. Apart from this, the country maintains low individualism; it means Chinese people like to work in the groups rather than the individual. There are dependent on the groups and they do not prefer to act as individualism. In addition, China surpassed the number of males over the females. It means Chinese do not give importance to womens. On the other hand, China has a low score on uncertainty avoidance; it has ranked 30 in uncertainty avoidance (Laruelle and Sbastien 2012). The Chinese people show their emotions and nervousness to other people and there are strict rules, religious and legal laws to keep out uncertainties. Moreover, Chinese are high in long term orient ation at 118, it means they focus on persistence and long term success. However, it seems that long term orientation is time consuming process and the people are unable to focus on the short term goals. Thus, it can influence the growth and progress of Sukin Company adversely. Apart from this, China is a multi religious country including Islam, Buddhism, Taoism and Protestantism. The religious activities are protected by the constitution. It is noted that Chinas luxury market is optimistic due to its female population aged 16 to 45. Sukin needs to monitor and analyze the socio-cultural factors of the country to attain long term mission and vision (Guthrie 2012). Political and legal environment of the China Currently, China government is ongoing to promote and encourage rule of law. After the Cultural Revolution, a legal system of revolutionary and official authority has implemented in the country (Yabuki 2018). In addition, legal framework for e-commerce is still in its early stage which influences the success of Sukin. It is noted that approx 90% of China high end cosmetic products are foreign brands and mainly imported from Japan and Europe (Heggelund 2017). In today era, most of the brands are presented in the Chinese market (Kwong 2015). Since a long time, it has been observed that the process of importing increases the challenge and issue for the cosmetic and skin care companies including various difficulties such as custom duty and tax treatment (Zhong 2015). Apart from this, progressive taxation system is followed by the country whereas the tax rate for freelancers income progresses in three levels from 20% to 40% and the tax rate for the regular workers in seven levels from 3% to 45%. The political system affects the activities and operations of the organization positively and negatively as well because the company will have to follow rules and legislation of the China. Sometimes, it becomes very difficult for the country to follow rules and legislation of foreign country (Zhong 2015). On the other hand, the country has set up a relative complete law system to encourage and motivate foreign companies to invest in China. The main basic laws and legislations include three common laws including the law on chine foreign contractual joint ventures, the law on Chinese foreign equity joint ventures and the law on wholly foreign owned enterprises (Gillespie and Liesl Riddle 2015). Recently, the government of the country is considering its existing laws and statutes in accordance with the model of the world trade organization. Moreover, tax law is one of the significant issues in front of Sukin while initiating business activities in the China (Day 2016). The company needs to understand the tax laws and legislations that have direct impact on the business activities and operations. On the other hand, it is noted that the China is well known and reputed for attractive incentives package in Asia (Wang 2011). The tax incentives and other benefits are provided by the country fo r the promotion of investment. If the company wants to set up skincare business in the country, Sukin has to take approval from the government (Axelrod and Stacy 2014). Additionally, socialist rule of law is followed by the country. The legal system of country is based on the model of civil law. Intellectual property issues also influence the growth rate of Sukin in various ways. China still does have a problem and issue with corruption and that needs to be considered while initiating business in China. It is dependent on the patent holders to defend their products against illegal generic manufacturers that are very complex process (Pound and Marshall 2017) Competitive analysis of the country Sukin Company can use the porters diamond model to analyze and measure the competitive benefits in the international market. The company believes that porter diamond model plays a significant role in the generating of various benefits in the global market (Huggins and Hiro Izushi 2011). The porter diamond model includes the following: Factor condition: It is a situation related to the production elements such as infrastructure and knowledge. Under this factor, the company focuses on the various factors such as human resources, labor, costs, commitment, qualification of the workers, and infrastructure. These factors help in creating competitive position in the international market. Related and supporting industries: The success of the skincare company depends on the presence of the suppliers and related industries within a region. It will help in maintaining good and effective relationship with neighbor countries. The competitive suppliers also reinforce internationalization and innovation. Besides suppliers, Sukin also focuses on the organizations that are operating and managing same business activities in China. It will help to know and analyze the plans, policies and strategies of the competitors to attain rivalry benefits in the foreign market. Along with this, Sukin is also able to differentiate its products from the competitors products and services. Home demand conditions: Under this stage, size and nature of the market can be analyzed by the company to achieved goals and objectives. Interaction between economies of scale and size of the market are existed in the market. If Sukin can realize sufficient economies of scale, this will help to provide several advantages to serve the market from a single location. Under this stage, demand of the market and choices of the customers can be evaluated by the firm to build a good image in the foreign market. Strategy, structure and rivalry: This element is related to the way in which Sukin is managed and organized, its corporate objectives and goals and measures the competitors within the organization. Along with this, the company is focuses on the conditions of the China to determine and evaluate the place to starts new activities and operations. Culture plays a significant role to make unique strategies and policies within the organization. It also helps in understanding and knowing the religion and language of other country in which the company wants to start new business. In this way, this factor provides advantages and disadvantages as well in foreign country (Zhang, Sufang 2012). Government: The government plays an empirical role in encouraging and inspiring the development of industries and companies in home country as well as foreign country. The government allows the companies to initiate business activities in foreign country. If Sukin wants to set up new business in China, it needs to take prior approval from the government because government helps to provide finance and other facilities to the firm (Chang 2013). Opportunities: This factor plays a powerful role in porter diamond model because it helps to provide enormous opportunities to Sukin in China. Various opportunities are taken by the company while implementing new operations in such country. Along with this, unique strategies and policies are made by the firm to beat the competitors in the international market. In this way, it is assumed that porter diamond model provides various competitive benefits to Sukin in China. It helps to evaluate and analyze the plans of the rivalry in the global market. Furthermore, it makes easy market entry for the firm in the universal market. By using this, the firm has been able to build and develop strong relationship with competitors (Shambaugh 2013). Porter five forces model The porter five forces model is propounded by Porter to analyze and identify internal and external factors which influence the competitiveness of a product and industry. As the same way, Sukin also use this model to evaluate the competitive advantages in the Chinese market (Yunna and Yang 2014). The porter five forces analysis has been detailed below. Threat of new entry: The cosmetic company has a low threat of new entrants in the country. This is due to several factors such as high cost of market entry. Along with this, lot of resources is required to enter in the foreign market. There are some cosmetic companies already existed in the china such as Dior, LANCOME and Guerlain which can influence the operations of Sukin. In this way, Sukin needs to focus on the existed rivalries which may affect the outcomes and results of the organization. Bargaining power of customers: The cosmetic company has a high bargaining power of customers. This is possible because cosmetic products are available in every country. High and immense competition also exists in the Chinese market. Along with this, firm makes substitutes products to reduce the prices of the products and services. Bargaining power of customers is a biggest challenge in front of manufacturer across the world. Bargaining power of suppliers: Sukin has a low bargaining power of suppliers in China. It can be possible due to the high number of market leaders are existed in Chinese market. Suppliers supply diverse products in the marketplace. Due to the large supply, customers have the power to affect the market prices as opposed to the vendors (El Namaki 2012). Threats of substitutes: In the skincare and cosmetic industry, there are various rivalries presented in the global market. It is seen that threat of substitute is high in cosmetic company. The cosmetic companies sell their products at higher prices or if the products are of low quality then the consumers prefer to buy the substitutes products in the marketplace. It influences the sales and profitability of the firm. Barriers to entry exist: High cost is comprised with developing cosmetic products, as it is complex for Sukin to leave the industry without attaining the costs for production. Therefore, various factors influence the position of the firm. In this way, it is observed that porter five forces model renders enormous benefits to the company (Liu, Zhang Xu C). SWOT analysis SWOT stands for strengths, weaknesses, threats and opportunities which have been stated below Lu, (Weisheng, Roger and Carol 2013). Strengths Weaknesses Quality of products is one of the biggest strength for Sukin Company. Offering the products at an affordable price. It offers attractive and unique product in the market. Brand portfolio is one of the significant strengths of the firm. Widespread distribution is possible in cosmetic company. Weak delivery system can be considered as one of the weakness of the firm. Unskilled staff and delivery officers can also be counted under the list of weakness. Opportunities Threats Diversification in the products range can be one of the biggest opportunities for the business corporation. Establishing the products to new market regions. Adoption of open communication system and contemporary distribution mechanisms. Intensification in competitive environment. Changing marketing trends and consumer behaviors will be one of the biggest threats for business organization.The top three strengths include followings: Widespread distribution can be possible. It offers beauty and attractive products to people. Brand portfolio is significant strength of the company. Entry modes There are various entry modes to enter in the foreign market such as exporting, joint venture, outsourcing, and franchising, strategic alliance, contract manufacturing and foreign direct investment. Contract manufacturing is one of the significant entry modes to enter in the foreign market for cosmetic company. Under contract manufacturing, a foreign firm hires and appoints local manufacturers to produce and manufacture their products and services, it is called contract manufacturing. This method utilizes the skills and talents of a local manufacturer and help in reducing cost of production (Scuttari 2014). The marketing and selling of the cosmetic product is the responsibility of the international company. Sukin can use this method to enter in the Chinese market because it is suitable method for the organization. It helps in reducing the production cost and develops the small and medium industries in the global market. Under this method, the company needs to hires local manufacturer s to introduce new products in the foreign market. It also helps in improving and enhancing the skills and knowledge of Chinese people (Terpstra, James and Ravi 2012). Conclusion On the above mentioned study, it can be concluded that Sukin is the biggest skincare and cosmetic company in Australia. The firm offers enormous beauty and skincare products to the men, women and children across the world. The organization wants to enter in the Chinese market to maximize the profitability. Along with this, the paper explains that how macro environment factors affect the success and growth of Sukin in china. Pestle analysis and SWOT analysis is done by the company to analyze and evaluate the risks and challenges of the market. In addition, the firm uses porter five forces model and porter diamond model to gain competitive benefits in the Chinese market. On the other hand, market entry modes also have been explained in the tasks. Contract manufacturing entry mode is used by Sukin Company to avert the production cost and maximize the revenue. By using this method, the company can easily enter in the international market. References Axelrod, Regina S., and Stacy D. VanDeveer, eds. The global environment: institutions, law, and policy. CQ Press, (2014). Cao, Lanlan, and Daniele Pederzoli. "International retailers' strategic responses to institutional environment of emerging market: Multiple case studies in China." International Journal of Retail Distribution Management 41, no. 4 (2013): 289-310. Chang, Sea-Jin. Multinational firms in China: Entry strategies, competition, and firm performance. OUP Oxford, (2013). Cooley, Charles Horton. Human nature and the social order. Routledge, (2017). Day, Kristen A. China's environment and the challenge of sustainable development. Routledge, (2016). De Beer, K. A., M. Holtzhausen, R. Steenkamp, S. Rudan sky Kloppers, C. Nieuwenhuizen, and M. Kara. Principles of business management. Edited by Johan Wilhelm Strydom. Cape Town: Oxford University Press, (2011). El Namaki, M. S. S. "Does the thinking of yesterdays management Gurus imperil todays companies?." Ivey Business Journal 76, no. 2 (2012): 10-13. Gillespie, Kate, and Liesl Riddle. Global marketing. Routledge, (2015). Guthrie, Doug. China and globalization: The social, economic and political transformation of Chinese society. Routledge, (2012). Heggelund, Grild. Environment and resettlement politics in China: the Three Gorges Project. Taylor Francis, (2017). Huggins, Robert, and Hiro Izushi, eds. Competition, competitive advantage, and clusters: The ideas of Michael Porter. Oxford University Press, (2011). Kwong, Julia. The political economy of corruption in China. Routledge, 2015. 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"The competition situation analysis of shale gas industry in China: Applying Porters five forces and scenario model." Renewable and Sustainable Energy Reviews 40 (2014): 798-805. Zhang, Sufang. "International competitiveness of China's wind turbine manufacturing industry and implications for future development." Renewable and Sustainable Energy Reviews 16, no. 6 (2012): 3903-3909. Zhong, Yang. Local Government and Politics in China: Challenges from below: Challenges from below. Routledge, (2015).

Cloning Process Essays - Cloning, Molecular Biology, Genetics

Cloning Process Cloning is the process of creating a genetic duplicate of an individual. Since the February 1997 announcement of the birth of Dolly, a sheep cloned by Ian Wilmut, cloning research has increased greatly. Cloning humans now has become a much greater possibility in society than it was years ago. Scientist are on the edge of a huge breakthrough with human cloning, and society will ask it's self if this should be allowed or not. Many arguments can be made for and against human cloning. Proponents of human cloning may argue that it is just a logical and inevitable advance in science technology. It is, however , risky for human subjects. At the present time, most of the general public is against cloning. Within a few years time, the medical possibilities of human cloning may be attractive enough to change the publics opinion. Reasearchers on human cloning would involve huge risks for the initial clones, because any experiments in human cloning would eventually have to be tested on humans. Human cloning is unethical because of the risks that this practice involves greatly outweigh the bebefits. The technique that produced Dolly the sheep was successful in only 1 of 277 attempts. If this was attempted in humans, it would risk miscarriages in the mother and severe developmental problems in the child. The actual risks of physical harm to the cloned child cannot be certain without conducting experiments on human beings. This itself is unethical because no one knows what will happen and the child is in danger because noone knows what is going to happen, the child could be born disabled and/or have developmental diffuculties. As of now human cloning doesn't seem like a great possibility because of the risk involved and how the general public would react. Some time in the future, maybe the advances in medical technology will allow cloning with no possible risk.

How the Internet Fuels Terrorism

How the Internet Fuels Terrorism Free Online Research Papers The First Amendment is the bedrock of the United States, and without adherence to First Amendment rights and privileges, America will suffer. The Foreign Intelligence and Surveillance Act (FISA) was first enacted in 1978 and subsequently modified extensively with the USA Patriot Act of 2001. After the tragedy of September 11, 2001, the federal government ramped up its security investigations to gather intelligence on foreign terrorist groups seeking to destroy the spread of democracy. The proliferation of satellite communications is allowing these terrorist groups to exchange information and coordinate attacks on their â€Å"enemies.† Introduction The First Amendment’s protection of free speech is the United States’ bedrock and is being threatened by the internet explosion that is being misused by global terrorists. The explosion in technology over the last two decades laid the framework for interconnectivity opening communication channels twenty-four hours per day, 365 days per year to every corner of the world. Internet connections can be achieved with satellite technology through out the globe allowing entrepreneurs to maintain continuous trade, medical professionals to collaborate cures, academics to correlate research, law enforcement to snoop on every human being and terrorists to plot world destruction. With any good technology, there are always those schemers trying to make illicit profits or to cause harm to settle personal vendettas or advance personal goals. In particular, the United States has taken up radical Islamists as its twenty-first century enemy. The U.S. government has reorganized nation al security to battle the terrorists until financial ruin or victory is achieved over the terrorists. To battle terrorists, America primarily uses the Foreign Intelligence and Surveillance Act (FISA) first enacted in 1978 and subsequently modified extensively with the USA Patriot Act of 2001 (law.cornell.edu/uscode/html/uscode50/usc_sec_50_00001801-000-.html). After the tragedy of September 11, 2001, the federal government ramped up its security investigations to gather intelligence on foreign terrorist groups seeking to destroy the spread of democracy. The proliferation of satellite communications allows terrorist groups to exchange information and coordinate attacks on their â€Å"enemies.† FISA provisions of court ordered warrants by Supreme Court nominees and the Constitution are now being ignored for the sake of fighting the global war on terror. Freedom of Speech When the founding fathers began writing the constitution of the USA it focused on individual rights and responsibilities. The first known formalization of the concept of free speech recorded is the appearance of Sir Thomas More before King Henry VIII in 1523 (Freedom of Speech, 2007). Since free speech has been a governmental concept for only the last six centuries, continued prescription is inevitable. With today’s litigious society, limits and expanses of free speech will be continually challenged. The United Nations in 1948 attempted to universalize the right to free speech without fear of incarceration (Freedom of Speech, 2007). Certain speech that is intended to incite a riot or violence is generally restricted as the public need to peace and tranquility takes the forefront. Referencing Wikipedia, one must note that many countries are listed for their advances in declarations of rights to free speech, but it is quite notable that Middle Eastern countries are missing . This paper will attempt to bring to the forefront the immense challenge of encouraging technology deployment while maintaining a vigilant watch on terrorists that seek to do harm to America and its many freedom partners. Regulations That Promote Free Speech The Constitution and its Bill of Rights are the foundation of the Freedom of Speech. Our judicial system continually referees challenges to the First Amendment. Landmark cases that limit free speech are noteworthy and somewhat numerous: 1) Miller test for obscenity, 2) Copyright protections, 3) Roth versus the United States, and 4) the Pruneyard Case. Freedom of speech in the U.S. generally allows anyone to say anything, print any publication, or broadcast any media without censorship only to defend its permissibility and its innocence after the fact. Larry Flint is one of those willing to challenge all boundaries of obscenity and be very willing to suffer the consequences. Flint could definitely be called a First Amendment martyr. With so many means of media and communication, many federal agencies come into the foray to protect free speech. Besides federal, common and case law, the United States takes to heart international law such as the United Nations Universal Declaratio n of Human Rights. Article 19 of that UN declaration states, everyone has the right to opinions without interference and to seek, receive and impart information and ideas through any media, regardless of frontiers (Freedom of Speech, 2007). The Federal Communications Commission (FCC) with its traditional challenge of reigning in unruly broadcasters and publishers must now face the perils of unfettered internet access. The internet opens up so many means of communicating – both beneficial and harmful. Specifically the FCC utilizes post facto sanctions to punish media providers that violate community standards definitions of obscenity or indecency. Since internet transmissions can come from anywhere in the world into every living room in the world, the FCC has an almost insurmountable challenge to protect the new digital age of communication while building â€Å"firewalls† to protect against terrorism. Protecting Internet Free Speech The First Amendment will always take the form of granite for America with the judicial system continuing to define the crystals that form the rock. Public action groups such as www.savetheinternet.com and www.MoveOn.org serve as citizen referees to maintain the internet and other public venues available to all to express opinions openly. A recent victory for these groups was the defeat of Senator Ted Stevens’ H.R. 5252 Telco bill that was seen as very pro-industry and anti-public in nature (Huge Victory†¦, 2007). The bill and the subsequent fight to defeat featured the concept of net neutrality. Net neutrality focuses on the process design of the internet and not the content; passage of the Stevens’ bill would have allowed internet providers to price web content according to a scale that would have left public non-corporate content at hit 1,000,000 plus. Most call the processing system of the internet, the pipes (internet backbone on servers, fiber optic netwo rks and web portals). Supporters of net neutrality stress that the pipe owners maintain a reasonable separation so content will not be slanted too far left or right. Traditional media such as newspapers definitely show political leanings by their editorials, and the internet serves as the virtual scales of justice. While net neutrality focused on the backbone, other groups trying to protect the internet are the Electronic Frontier Foundation (EFF), the Electronic Privacy Information Center (EPIC), American Civil Liberties Union (ACLU), and the Center for Democracy and Technology (CDT). One example of federal law protecting internet content was the Digital Millennium Copyright Act (DMCA) that offers protection to intellectual property (Free Speech, 2006). Such property takes the form of something as simple as clipart: ?. One well established protection for reporters that allows anonymous sources to remain anonymous is being afforded via internet bloggers for the most part. These attempts to extend free speech protections to the digital world closely track laws and regulations in the traditional beacons of transparency: vagueness, overbreadth, and prior restraint. With the internet being the most participatory form of mass speech yet developed, the right to free speech will be tested until t he end of time. Invasions of Privacy Big brother is watching. George Orwell would love to rewrite his classic book, 1984, based on such organizations as the Army Web Risk Assessment Cell (AWRAC) (Reed, 2007). AWARAC operates automated surveillance of troops’ blogs and web content to control careless or possible malicious release of secret data. In the meantime AWARAC can scan soldier’s complaints. Many soldiers typically disagree at one time or another about command’s direction, but the internet allows a bon fire of unlimited blogging that could lead to detrimental troop morale. This example portrays the possibility of common citizen monitoring very plausible. Of course, it is not illegal to search the internet for say military complaints randomly, but if the government sets up digital programs to monitor all lanes of free speech that leaders find displeasing, an invasion of privacy is inevitable. The internet has given birth to the newest crime category and venue of today: cyber crime and internet terrorism. These new crime areas threaten aviation, financial security, national security, identities and national defense. Committing criminal or forbidden acts can take the simple form of posting a blog where an Army unit is traveling. Travel fears should ripple when someone hacks into the Federal Aviation Administration’s air traffic control server to change location displays of various aircraft in order that several horrendous crashes occur simultaneously. The question remains, if individuals knowingly or innocently violate laws and regulations, does that give the government carte blanche to monitor all internet transmissions? This appears to violate the innate right of Americans to say and print almost anything to only suffer consequences later. To battle these new crime channels, governments must tune traditional intelligence gathering and sharing paradigms. To establish and adjudicate security clearances for all levels of government is essentially unachievable. To fight these new breeds of terrorists, all levels of government must be keen to threats, vigilantly share information with other agencies and in turn receive valuable intelligence to shift resources in preparation for upcoming attacks. Intelligence officers today need to be master surfers as well as master data analysts. When all sects of society join together and the federal government sharpens their intelligence frameworks, homeland security can be continuously improved. Global Internet Technologies To imagine that America’s homeland security can be threatened by something as simple as a bicycle powered generator and a 30-inch dish with a $150 laptop changes all preconceived ideas of typical criminal backrooms. Simple technology is being developed to spread educational opportunities throughout the world, but that same capability can easily deliver Al Qaeda’s next operation order to attack a U.S. Embassy in Tanzania. Communication has always been vital to the battlefield, but with instantaneous messaging, Osama Bin Laden could direct a strike against any target at any time with a $100 GPS that is accurate to within 100 feet. Various groups will continue the development of simple and easy to use computing technologies, and this information sharing may help inform diverse groups to understand others so they are not feared or hated. One such foundation is One Laptop Per Child which deploys laptops to impoverished children (Hilton, 2006). These laptops do not have much software but come with wireless network connectivity. Network connections take the form of existing cellular telephone networks, long-range microwave and satellite fed networks. Besides expansion of educational opportunities, this technology explosion opens up new venues for holding national elections, agricultural trading, medical treatment extension, and banking. Internet Technologies Used by Terrorist Originally hackers were very annoying to the point that computers were corrupted requiring operating systems to be reinstalled. Bruce Berkowitz stated in 2001, â€Å"the real threat is not the hackers you see; it’s the ones you don’t.† Now those same hackers are being hired by terrorists to look for data to discover vulnerabilities of their enemies to cause havoc. The simplest method to battle an electronic enemy is to develop advanced technology continuously: firewalls, encryption programs, and training vigilant users. This technology of course has to be home grown. Traditional national security intelligence efforts are known for their reports and briefs and now need to be known for their internet savvy. If the federal government can attract young techies with the glamour to be the next 007, our intelligence efforts will be back at the forefront. As vast and diverse illicit uses of the internet become evermore prevalent, the costs to society to counter cyberterrorism will impact the free flow of information. Intelligence agencies must reform around internet connectivity to analyze potential enemies as well as serving as the microscope to dissect who and what is being planned. Some of the many ways the internet can be used by terrorists are psychological warfare, propaganda, fundraising, recruitment, data mining, and coordination of actions. Foreign Terrorist Organizations designated under the U.S. Antiterrorism and Effective Death Penalty Act of 1996 almost all unanimously maintained websites by year 2000 (Weimann, 2004). These organizations employ webmasters that change internet protocol (IP) addresses almost daily and upload and remove websites as quick as a mouse click. The first avenue of eight different ways to use the internet by terrorists is psychological warfare. All modern armies use some psychological warfare. Terrorist are very good at disinformation causing fear and panic with fake attacks. This method draws eerie similarities to Orson Well’s War of the World’s infamous radio show nearly effecting pandemonium. Information is powerful, and terrorists who learn how and when to spread disinformation may cause almost as much damage as rockets. The USA’s most wanted terrorist organization, Al Qaeda, wages continuous fake attacks on the US, like white envelopes with white powder. These attacks typically cause some level of alarm that impacts the stock and bond markets, but principally diverts intelligence resources away from a possible another September 11, 2001. The second focus area, publicity and propaganda, are used by terrorists to gain public awareness and empathy for their cause and financial support. One key area that is always stressed is the perils faced by their captured comrades. Those prisoners are touted as being religious zealots not terrorists. Religious groups should have a free reign to practice their religion, but when that practice takes the form of collaborated Improvised Explosive Devices (IED), those groups must be controlled. Terrorists claim that their point of view will not be heard without explosions, that their way of life is being attacked by the West, and that their espousing of sovereignty is their sole goal. All of these goals gel easily around the internet’s free, unfettered and uncensored communication. It is strange to think that the internet is the ultimate symbol of a free world but is also a terrorist’s greatest weapon. The third area that terrorists focus on is data mining. This area is exploited by all parties – good and bad. When one thinks that there are over a billion pages of information on the internet, it is easy to see that this is much more valuable than all the South African diamond mines together. A simple Yahoo search on the term â€Å"internet terrorism† yields over 24 million hits. Since the internet grows by the nanosecond, information analyzing is becoming infinite. Terrorists form such organizations as the Muslim Hackers Club who disseminates sensitive or classified information such as Secret Service radio frequencies, electronic virus tutorials, and building blueprints (Weimann, 2004). When the US discovered Al Qaeda with U.S. dam drawings, the Army Corps of Engineers stop posting engineering project designs as a part of contract solicitations. These contract packages are now only available on a bona fide need to know. A real security challenge remains to pro tect key infrastructure sites around the world, and this increasing effort to protect will no doubt close venues to public access in the future. How is all of this paid for? Fundraising on the internet becomes a very economical means. Howard Dean displayed in the 2004 US Presidential election that raising funds on the internet is very viable. Terrorist publish overseas account numbers for sympathizers to make deposits. Many groups that appear to be legitimate non-profits are in fact fronts for jihadist groups. One uncanny example is that of Sami Hussayen who was a doctoral candidate in computer science supported by the National Security Agency. He was found to be creating websites that disseminated radical jihadist messages. Supporters of various terrorists are recruited and mobilized easily through the web and its many tangles. The perils of internet cookies tastes bitter when one is considered to be targeted for donations or moral support because of their perusing of terrorist websites. Principally the internet is used to sway sympathizers to join the militias based on their anti-American propaganda and religious decrees. Al Qaeda is the principal group using the internet to stage recruitment campaigns. The internet is also used to invoke public displays of support as demonstrated by the world wide collective protest to the arrest of Abdullah Ocalan, the leader of the Kurdist terrorist group, Kurdish Workers’ Party (PKK) (Weimann, 2004). The internet perfectly enables Al Qaeda and Hamas to form loose coalitions of terrorism organizations. Since these organizations are constantly being hunted by the western world, a traditional hierarchical structure is not easily maintained. The internet lends itself to horizontally organized groups dispersed all over the world. Bombs are being built by these groups with online assembly manuals, and the terror cells are formed lightening quick and text message operation orders are issued to place and detonate those bombs. The seventh area terrorists are using the internet is information sharing – collaboration. Three scary publications found on the internet are 1) The Terrorist’s Handbook, 2) The Anarchist Cookbook and 3) The Mujahadeen Poisons Handbook. Of course the best of those 3 manuals along with other terrorist publications are collated into The Encyclopedia of Jihad (Weimann, 2004). Information on the internet with evil purposes is not solely privileged for Jihadist groups but also inspires individuals to formulate individual evil. Many other examples in the free world display the unpredictable consequences of having such malevolence information available freely on the internet. The eighth portal that the internet opens to terrorists is the planning and coordination efforts that can be conducted virtually. Planners of September 11, 2001 used public free email accounts to transmit cryptic messages from public internet terminals. Graphic files are used frequently with operation orders embedded behind the graphics for concealment. Anti-terrorist organizations have focused their efforts normally on cyber terrorism and not the routine transmission of complex encrypted email messages containing the next 9-1-1. When the battle begins on the many ways that terrorists use the internet, democracy may be dealt blows with losses of privacy. Terrorists are starting to finance their campaigns by conducting cyber crimes, e.g. brokering stolen corporate secrets. Gabriel Weimann stated in 2004, â€Å"It is a paradox: those movements who criticize Western technology and modernity are using the West’s most advanced communication technology, the Internet, to spread their message.† As this digital cat and mouse continue their chase, the U. S. Government must balance their aggression against sacred freedoms. Counter Internet Terrorism FISA, Foreign Intelligence and Surveillance Act, first enacted in 1978 as a reaction to the new cold war, started with good intentions, but have gone awry in recent years. FISA is the federal government’s most lethal homeland operation platform available to fight terrorism in general. Along with FISA, the more recent USA Patriot Act added complimentary defensive postures. Besides laws, our government uses Computer Assisted Passenger Prescreening Systems (CAPPS II), Terrorist Threat Integration Center (TTIC), the Defense Advanced Projects Administration (DARPA), Terrorist Information Awareness (TIA), and the Privacy and Civil Liberties Board (PCLB) (Steinberg, Graham Eggers, 2003). These modern efforts to secure our national security are force multipliers to the Central Intelligence Agency (CIA) and the Federal Bureau of Investigations (FBI). If all of these national laws, regulations and agencies are worked in concert, all Americans will be safer. FISA details procedures for electronic and physical surveillance and gathering of foreign intelligence information that is between foreign powers. This intelligence gathering should be for the sake of finding terrorist cells that intend harm on America or Americans living abroad. FISA’s very secret court that approves almost baseless warrants to perform physical searches or electronic surveillance programs started being used extensively in year 2000 under President Clinton and even more frequently under the Bush Administration. This secret court is comprised of 11 judges appointed by the Supreme Court Chief Justice and is housed in the Department of Justices. Troubling concerns became public in recent years that the President of the United States conducted electronic surveillance specifically without FISA warrants in the name of fighting the Global War on Terror. FISA was significantly revised with the USA Patriot Act of 2001 to allow intelligence gathering activities on foreign groups that may or may not be backed by a foreign government. The USA Patriot Act approved by Congress as a result of the tragedy of September 11, 2001 was the greatest step-change that the Federal Government has promulgated to protect America while threatening our freedoms commonly called privacy rights. Privacy rights are definitely going to be violated as the Patriot Act is utilized, but it is the terrorist that the wire taps, data mining, and various cyber probes were supposed to target. The Patriot Act is supposed to be used to find foreign threats that generally reside within the United States. Common reactions leading to the Patriot Act were to never allow terrorist to be trained to fly planes in the U.S., travel around the country freely or violate VISA requirements. One overarching goal of the Patriot Act is to coalesce local, state and federal law enforcement agencies into a homogenous intelligence gathering and sharing team to stop terrorists. CAPPS II is being tested by the Transportation Security Administration (TSA), an agency formed as a result of 9-11-01 (Steinberg, Graham Eggers, 2003). TSA intends to scan all commercial airliner passenger manifests looking for potential terrorists. TTIC a creation of 2003 vintage by the George W. Bush administration offers another very pervasive avenue into our everyday lives (Steinberg, Graham Eggers, 2003). TTIC seeks to coordinate information sharing between various intelligence gathering agencies. The goal of TTIC is not to gather more information, but rather to facilitate the collaboration of intelligence agencies to gain analytical synergies. Successful collaboration could lead to protections for critical infrastructure such as agriculture, transportation, water resources, and energy. DARPA sponsors research into data mining techniques and pattern recognition technologies that could develop new tools to discover terrorist plots or battlefield plans by the enemy. One s uch program to mine data is TIA (Steinberg, Graham Eggers, 2003). TIA is designed to detect terrorist groups planning attacks against America. TIA serves as the ultimate blender to integrate various technologies to provide tools to authorized intelligence and law enforcement agencies to gather critical data to detect terrorists. To possibly balance the three above intelligence agencies, the five-member Privacy and Civil Liberties Board has secretly operated for almost a year and will make its first report to Congress soon (Yen, 2007). The Board was intended to be a watchdog over the various FISA and Patriot Act reforms to determine if they have caused unruly invasions into private lives. The Board has looked at international financial transaction monitoring, warrant less eavesdropping, and the Homeland Security Department’s no-fly lists. The Board was tasked with looking at how the various oversight activities were conducted so that national security validated warrants and searches without warrants did not cause irreparable harm to America. Citizen Protections from Counter Terrorism Activities FISA courts were set up to serve the President while providing some means of protection for our citizen liberties. One really has to wonder why President Bush avoids the court formed to protect America. In 2000, Judge Lambert discovered that the FBI was misleading the court on the purpose of national security wiretaps. As a result of this court’s actions, tremendously needed wiretaps of Al Qaeda suspects were shut down. Immediate search and seizures in the name of foreign terrorist surveillance can be made without a warrant, but must be certified by the Attorney General after the fact. Domestically, the FISA court serves as the principal gatekeeper, but internationally the young Council of Europe’s Convention on Cybercrime (CECC) steps into the foray to offer some common sense (Cybercrime Hacking, 2007). Anytime a process is validated by several countries, it should offer greater individual freedom protections. Only time will tell if this international intelligence gathering venue truly gets to the source quicker and more efficiently while avoiding violations of citizen’s personal life. Since all of these information gathering methods involve some form of communication, it must be obvious to realize that the Federal Communications Commission (FCC) must play a key role in protecting constitutional freedoms. A crucial supporting cast to the FCC is the Homeland Security Policy Council (HSPC, 2007). HSPC was formed in late 2001 to strengthen measures to protect U.S. telecommunications, broadcast and communications infrastructure. HSPC was also tasked with being the emergency coordination agency in the event of terrorist attacks on communication systems, providing the means of last resort for first responders to effectively communicate. It is essential that the FCC plays a key role in terrorism awareness as that agency is able to reserve vital frequencies for communication. National disasters such as Hurricane Katrina clearly displayed the importance of interoperability. Besides government sponsored internet protectors, grass roots organizations such as Reporters Without Borders (RSF) maintain websites devoted to uncovering enemies of the internet (Enemies of the internet, 2006). As of November 2006 RSF listed 13 blacklisted countries. RSF has organized online coordinated protests to show worldwide support to maintain a free open internet. A free uncensored internet will keep bloggers posting their complaints about countries that are traditional human rights violators, e.g. China, Iran and North Korea. It will certainly be very interesting to watch whether penetrating U.S. intelligence activities could actually plop America on the predator of freedoms list. Global War on Terror (GWOT) Over $700 billion spent in the last four years and no closer to finding Osama bin Laden or weapons of mass destruction (WMD) makes every taxpayer cringe at the thought of continuing the fight for years to come. The answer to this world dilemma will come from innovative novel solutions. One such potential solution is allowing young scientists to craft means to destroy satellites virtually or physically. The Air Force Research Laboratory in New Mexico houses one such simple group formed to achieve those results. The group is named Space Countermeasures Hands On Program or Space CHOP (Shachtman, 2007). For example this group may go to the neighborhood electronic store to build simple devices that block vital satellite signals. Discovering these vulnerabilities along with hacking in their free time, define the next defensive front that must be armed and ready to protect national assets. For the free world to achieve a semblance of terrorism control, it is simple to see that to be able to fight modern terrorists, one must think and act like one. When someone considers that an individual can peddle an exercise bike to generate electricity to connect to the World Wide Web to transmit a lethal operational order that releases deadly attacks on trains in Spain, advances in counter-terrorism are critical. Instant messaging becomes a normal means of communication for battlefield commanders via PDA’s linked to satellite or cellular systems. Information is available to understand the issues; one such web page by the Counterproliferation Center of the U.S. Air Force lists 28 pages of links (GWOT, 2007). One day, counter terrorism classes may become as common as First Aid classes. Sacrifices for Security Intelligence gathering will not subside anytime soon, so the question must be answered how America will maintain privacy for every citizen and organization. Discussions are really just beginning to start with the apparently never ending GWOT. The public has only learned within the last year or so that the President of the United States authorized search and seizures without warrants to gain information about potential foreign terrorists. Regulations to protect us also offer invasions into every personal life. FISA, CIA, FBI, and our military are intended to make peace, but they also offer chaos. Becoming a better and stronger nation must be the goal of our leaders for all facets of life: education, economics, medical care, safety and democracy. Democracy is what sets America apart with its unlimited entrepreneurial spirit. This spirit in a sense makes close bedfellows with internet hackers. Hopefully each reader can see that creating an atmosphere that allows some harmless hacking actually presents opportunities to build new firewalls from terrorists. The key to fighting today’s and tomorrow’s radical terrorists lies within the internet. Sophisticated terrorists are the norm, and America must develop a new army of cyber warriors. Do you feel the calling? References Attacking Terrorist Networks at Home and Abroad, The White House, Washington, accessed February 20, 2007. Becker, Gary S., Why a Crash Wouldn’t Cripple The Economy, Hoover Digest No. 4, Hoover Institution, 1997. Berkowitz, Bruce, Fixing U.S. Intelligence, Hoover Institution, March 19, 2001. Berkowitz, Bruce, Preparing for the Computer Wars, Hoover Institution, August 13, 2001. Censorship Fears over New Online Ethics Commission, Reporters Without Borders, February 16, 2007. Cybercrime and Hacking, Computer World, IDG News, August 04, 2006. Enemies of the Internet Named, BBC News, London, November 7, 2006. FCC To Study ISP Business Practices, Stars and Stripes Volume 4, Number 346, Department of the Defense(DOD), 2007. 50 USC 1801, , law.cornell.edu/uscode/html/uscode50/usc_sec_50_00001801-000-.html, accessed April 21, 2007. Flexible Deployment Assistance Guide 2nd Edition, Packet Mode Communications, Communications Assistance for Law Enforcement Act – CALEA, August 2001. For $150, Third-World Laptop Stirs Big Debate, New York Times, November 11, 2006. Foreign Intelligence Surveillance Act of 1978, Wikipedia, accessed February 4, 2007. Free Expression, Center For Democracy Technology(CDT), 2007. Free Speech, Electronic Privacy Information Center, 2007. Freedom of Speech, Wikipedia.org, 2007. Global War on Terrorism (GWOT), U.S. Air Force Counterproliferation Center(USAFCC), accessed February 21, 2007. Glusing, Jens, Rao, Padma Himar Schmundt, The Dirt Road to the Information Superhighway, Spiegel Online, June 01, 2006. Goodman, Seymour Sofaer, Abraham, The Transnational Dimension of Cyber Crime and Terrorism, Hoover Institution, 2007. Help Us Protect Free Speech Online, Electronic Frontier Foundation (EFF), 2007. Homeland Security Policy Council, Federal Communications Commission, Washington, accessed February 21, 2007. Huge Victory for Real People as Telco Bill Dies, savetheinternet.com, 2006. Lame Duck Alert: Don’t Let Senators Sell Us Out, savetheinternet.com, 2006. Lawmakers: Abuses Could Lead to Cuts in FBI Power, Associated Press, Stars and Stripes Volume 4, Number 343, Department of the Defense (DOD), 2007. Nakashima, Ellen, Business transactions rely on flawed terror watch list, Washington Post, Stars and Stripes, March 28, 2007. O’Brien, Teri, Did the FISA Court Stop Us From Connecting the Dots?, Free Republic, January 3, 2006. Privacy Technology: Internet Free Speech, American Civil Liberties Union (ACLU), 2007. Reed, Fred, Troops’ Blogs Under Scrutiny, Washington Times, February 17, 2007. Shachtman, Noah, The Satellite Hackers, Popular Mechanics, February 2007. Sniffen, Michael J., FBI chief defends bureau’s authority to spy, Associated Press, Stars and Stripes, March 28, 2007. Steinberg, James B., Graham, Mary, Eggers, Andrew, Building Intelligence to Fight Terrorism, The Brookings Institution, September 2003. Swartz, Jon, Terrorists’ use of Internet spreads, USATODAY.com, February 20, 2005. Weimann, Gabriel, www.terror.net: How Modern Terrorism Uses the Internet, United States Institute of Peace (USIP), March, 2004. Yen, Hope, Board OKs eavesdropping, financial tracking, The Associated Press (AP), Washington, March 7, 2007. 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