Internet Music Sharing and the RIAA Essay -- Internet Online Communica

Internet Music Sharing and the RIAA In today’s high-tech computer savvy world, one of the largest controversies brewing on the internet is the downloading and sharing of music using various peer-to-peer programs such as Kazaa, Limewire, Audio Galaxy, and many others. These programs use software that, â€Å"rather than going through a server to request information, can make requests directly to other software. This attribute is what allows users of P2P networks to freely exchange music, movies and other types of files (Friedenberg).† To the everyday user, downloading all of their music from the internet is great. Who wouldn’t want to be able to get the newest Radiohead CD months before it comes out in stores and for free? However, the Recording Industry Association of America (RIAA) doesn’t find sharing music over the internet to be quite as appealing; in fact, according to the RIAA’s official website, they have begun launching their first of what could potentially be thousand’s of civil lawsuits against users of these peer-to-peer programs. (Recording Industry Begins Suing P2P File Sharers Who Illegally Offer Copyrighted Music Online). On Monday, September 10th, the RIAA sued 261 people, one of whom was a 12-year-old girl, Brianna LaHara of New York. This lawsuit was settled for $2,000 on Tuesday, by her mother (Music Piracy Suits Could Bring Backlash ) and was actually paid by P2P United, which is a group who represents major file-sharing websites on the internet (Mello). Mo st likely to appear to the people that are on the edge between the goods and evils of file sharing as the good guy, for helping out a 12-year-old who many believe shouldn’t have been prosicuted. Many people were upset by this particu... ... September 2003. . Mello, John P. â€Å"RIAA Settles First Lawsuit Against 12-Year-Old Brianna LaHara.† Tech News World. 11 September 2003. Tech News World. 23 September 2003. . â€Å"Music Piracy Suits Could Bring Backlash.† CNN.com. 10 September 2003. CNN. 21 September 2003. < http://www.cnn.com/2003/TECH/internet/09/10/backlash.music.ap/index.html>. Recording Industry Association of America – About Us. Recording Industry Association of America. 21 September 2003. . â€Å"Recording Industry Begins Suing P2P File Sharers Who Illegally Offer Copyrighted Music Online.† 8 September 2003. Recording Industry Association of America. 21 September 2003 .

Advantages and Disadvantages using facebook by students Essay

Facebook is an account which can help everyone to connect with different people from anywhere in the world, include the students. It will improve their knowledge about other places, customs and cultures. For example English students can improve their English by using chatting application that is provided in Facebook. In facebook, students be able to chat with foreigner in other countries. Therefore, students can learn about how to speak English well. In addition, Facebook also gives the students the opopportunity to communicate with their friends very easily. Students can use Facebook for group study by creating a group only for studying. Students can share any information’s and learn about homework, assignments, exams, etc in that group. Establish social connections with students at your school and at institutions across the country Connect with like minded individuals, and individuals with similar interests Stay in contact with old friends Snow Day – Update! Not sure if school will be open or closed on a snow day? Check it out on your teacher and/or Principal’s page on Facebook. You’ll find the answer and a whole lotta comments. Reaching out to a student in need Students shared that sometimes it’s hard for them to approach a teacher or even really reach out for help face-to-face. Sharing a disappointment on Facebook can be easier. Students shared how touched they were by encouraging words from a teacher either on their page, or as a face-to-face follow up. Disadvantages of of using Facebook by Students: It regards to students education, students are more often subjected to reading Facebook update than reading books Facebook users, most likely always want to know about update status, so that every day without they realize it takes time. They are stimulated to write unimportant things. Students will have study distraction; students will be ignoring their valuable time to do homework and to study before the exams. In addition, students are spending more time in Facebook than review their lessons. When  students browsing on the internet to search assignments, they prefer to chat with their friends about nonsense thing. Badly, Facebook like drugs that will make the students get addicted. Students can spend hours just to read their friends updates and looking at the latest pictures. Another problem by using Facebook is spending much money, in term to pay the internet costs. Students online disclosure of illegal activities, such as substance abuse, can be used if students come under investigation for related offenses. Potential employers may use facebook to discover information about students Facebook- Facebook (formerly [thefacebook]) is an online social networking service headquartered in Menlo Park, California. Its name comes from a colloquialism for the directorygiven to students at some American universities. Facebook was founded on February 4, 2004, by Mark Zuckerberg with his college roommates and fellow Harvard University students Eduardo Saverin, Andrew McCollum, Dustin Moskovitz and Chris Hughes. The founders had initially limited the website’s membership to Harvard students, but later expanded it to colleges in the Boston area, the Ivy League, and Stanford University. It gradually added support for students at various other universities and later to their high-school students. Facebook now allows anyone who claims to be at least 13 years old worldwide to become a registered user of the website, although proof is not required.

CPA REPORT Essay

CPA Report The manager of a large organization has asked the CPA to provide information to outside CPAs examining a subsidiary that has been set up as a corporation. As a part of their review, the outside CPAs want to be provided with the several explanations. The CPAs want to know the methodology used to determine deferred taxes and the procedures for reporting accounting changes and error corrections. The CPAs also want to know the rationale behind establishing the subsidiary as a corporation. Methodology Used to Determine Deferred Taxes The methodology used to determine deferred taxes deals with the basic principles of accounting for income taxes. According to FASB (2013), â€Å"The following basic principles are applied in accounting for income taxes: A current of deferred tax liability or asset is recognized for the current or deferred tax consequences of all events that have been recognized in the financial statements The current of deferred tax consequences of an event are measured by applying the provisions of enacted tax laws to determine the amount of taxes payable or refundable currently or in future years The tax consequences of earning income or incurring losses or expenses in future years or the future enactment of a change in tax laws or rates are not anticipated for purposes of recognition and measurement of a deferred tax liability or asset† (Summary of Statement No. 96). Procedures for Reporting Accounting Changes and Error Corrections SFAS 154 addresses procedures for reporting accounting changes and error corrections. This statement 154 calls for retrospective application for voluntary changes in accounting principles. Through retrospective application, a change in accounting principle is treated by restating comparative financial statements to reflect the new method as though it had  been applied all along. Thus, the company should show any cumulative effect as a retrospective application and an adjustment to the opening retained earnings balance. SFAS also requires retrospective application to be presented with respect to direct effects and related income tax effects of a change in principle. Indirect effects should be reflected in the period of the accounting change (FASB, 2013). Corrections of errors from prior periods are recorded as adjustments to the beginning balance of retained earnings in the current period. The nature of the error should be disclosed as well as the effect on the current and prior periods presented. If an error affects the current or prior periods presented or is expected to affect subsequent periods, the entity must disclose that comparative information has been restated, the effect of the correction by line-item and per-share amounts for all periods presented, and the amount of the adjustment to opening retained earnings (FASB, 2013). Rationale behind Establishing the Subsidiary as a Corporation There several reasons behind establishing a subsidiary as a corporation. One reason is that a corporation maintains a capital stock account, additional paid-in capital accounts, and a retained earnings account. â€Å"Net income or loss becomes part of retained earnings, and dividends are always paid equally to all shareholders of a particular class of stock† (Bline, Fischer, & Skekel, 2004, Chapter 7). Corporations are also able to reacquire some of its own equity interest in the form of treasury stock. Other advantages of establishing a subsidiary as a corporation are Limited Liability. When it comes to taking responsibility for business debts and actions of a corporation, shareholders’ personal assets are protected. Shareholders can generally only be held accountable for their investment in stock of the company. Ability to Generate Capital. Corporations have an advantage when it comes to raising capital for their business – the ability to raise funds through the sale of stock. Corporate Tax Treatment. Corporations file taxes separately from their owners. Owners of a corporation only pay taxes on corporate profits paid to them in the form of salaries, bonuses, and dividends, but any additional profits are awarded a corporate tax rate, which is usually lower than a personal income tax rate.  Attractive to Potential Employees. Corporations are generally able to attract and hire high-quality and motivated employees because they offer competitive benefits and the potential for partial ownership through stock options (U.S. Small Business Administration, 2013). MEMORANDUM TO: Manager FROM: CPA DATE: September 30, 2013 SUBJECT: Professional responsibilities as a CPA In response to the request for more information, the following is a summary of the professional responsibilities of a CPA. This memo will also cover the differences between a review and an audit. CPAs perform an essential role in society, and they are responsible to all those who use their professional services. CPAs have a continuing responsibility to improve the art of accounting, maintain the public’s confidence, and carry out the profession’s special responsibilities for self-governance (The CPA Journal, 2004). CPAs must adhere to the AICPA Code of Professional Conduct, which sets forth certain standards of professional conduct. AICPA members are bound by the AICPA Code of Professional Conduct. Rule 201 requires that members provide professional services with competency (AICPA, 2013). According to AICPA (2013), â€Å"In the delivery of personal financial planning services, a member shall adhere to the following Principles of Professional Conduct. ET Section 52 – Article I – Responsibilities In carrying out their responsibilities as professionals, members should exercise sensitive professional and moral judgments in all their activities. Section ET 53 – Article II – The Public Interest Members should accept the obligation to act in a way that will serve the public interest, honor the public trust and demonstrate commitment to professionalism. Section ET 54 – Article III – Integrity To maintain and broaden public confidence, members should perform all professional responsibilities with the highest sense of integrity. Section ET 55 – Article IV – Objectivity and Independence A member should maintain objectivity and be free of conflicts of interest in discharging professional responsibilities. A member in public practice should be independent in fact and appearance when providing auditing and other attestation services. Section ET 56 – Article V – Due Care A member should observe the profession’s technical and ethical standards, strive continually to improve competence and the quality of services, and discharge professional responsibility to the best of the member’s ability† (Professional Responsibilities). Review The purpose of a review is to provide limited assurance that financial statements do not have any known errors or departures from the accounting rules found in GAAP. There is usually no testing of information in the financial statements beyond inquiry and analytical review. The CPA will not obtain an understanding of the internal control system or address how the organization is addressing the risk of fraud in the financial statements (Ulvog, 2006). A review involves the CPA performing procedures that will provide a reasonable basis for obtaining limited assurance that there are no material modifications that should be made to the financial statements for them to be in conformity with the applicable financial reporting framework. A review does not contemplate obtaining an understanding of the entity’s internal control; assessing fraud risk; testing accounting records; or other  procedures ordinarily performed in an audit (Barfield, Murphy, Shank & Smith LLC, 2013). Audit The purpose of an audit is to provide reasonable assurance that financial statements are fairly presented in accordance with GAAP. In an audit, the CPA will gain an understanding of internal controls, evaluate the risk of major fraud, test the places where there is a significant risk of major fraud, and perform testing where necessary for the significant components of the financial statements (Ulvog, 2006). The auditor is required to corroborate the amounts and disclosures included in the financial statements by obtaining audit evidence through inquiry, physical inspection, observation, third-party confirmations, examination, analytical procedures, and other procedures (Barfield, Murphy, Shank & Smith LLC, 2013). An audit provides more assurance to a reader of the financial statements than a review. References AICPA. (2013). Retrieved from http://www.aicpa.org/INTERESTAREAS/PERSONALFINANCIALPLANNING/RESOURCES/PRACTICECENTER/PROFESSIONALRESPONSIBILITIES/Pages/ProfessionalResponsibilities.aspx Barfield, Murphy, Shank & Smith LLC. (2013). Retrieved from http://www.bmss.com/news-story.php?cn=172 Bline, D., Fischer, M., & Skekel, T. (2004). Advanced Accounting. Retrieved from The University of Phoenix eBook Collection database FASB. (2013). Retrieved from http://www.fasb.org/summary/stsum96.shtml The CPA Journal. (2004). Retrieved from http://www.nysscpa.org/cpajournal/2004/104/text/p80.htm Ulvog, J.L. (2006). Ulvog CPA. Retrieved from http://ulvogcpa.com/Audit_or_Review.html U.S. Small Business Administration. (2013). Retrieved from http://www.sba.gov/content/corporation

Bacteria Growing

Bacteria grows everywhere and there is no way to hide from it. Bacteria can be harmful, but most are not. They're strategies to help kill bacteria on human skin. The answer is soap. It doesn't matter if the bacteria is from its natural source or a petri dish. There is always a cleaning substance out there ready to kill the bacteria that grows on our body and other places in the world. People wonder what soap works the best and why it works the best. Microbiology is a branch of science that deals with understanding bacteria. A great deal of research has been done to figure out what kills bacteria. Scientist at the University of Toronto did research and believe that hand sanitizer works the best (Hall, 2012). Bacteria is everywhere and scientist want to find the best resources to kill it fast and well. Cleaning agents are hard to find, but they are worth it when human hands end up clean. There are many substances that are used to wash your hands, but only some are used to kill bacteria. Microbiology is a branch of science that deals with microorganisms. Bacteria grow when one cell splits into two during a process called binary fission. This can happen in a matter of twenty minutes (How to Grow Bacteria, 2017). Bacteria grow in sets, one becomes two, two becomes four, four becomes eight, and so on (Bacteria, n.d.). Bacteria can be harmful to the human body. That is why it is very important to keep clean. Bacteria can be grown using agar. Agar does not grow bacteria on it's own. Agar is a red algae, that when it is mixed with water turns into a gel. Growing bacteria in petri dishes work better because it provides the nutrients and moisture to help it grow. Bacteria grow better in a moist and warm environment. Usually, water and oil don't mix. This causes water and oil to separate into two different layers. Soap then breaks up the oil into smaller pieces so it can mix with the water.This works because soap has molecules with two different ends. The first end of the soap molecule loves water. Which is called hydrophilic. The other end hates water and is called hydrophobic. Hydrophilic ends will attach to the oil, as hydrophobic ends attach to the water. The drops of oil will then be removed under the running water. Soap causes bodies to be free of dirt and grease (Biology, n.d.). This is an important process when washing your hands. Studies show that hand sanitizer and antibacterial soap work the best. Soap removes soil and germs from hands, while sanitizer evaporates the germs and bacteria found on hands (Kania, 2011). Some people love to use the colorful, smelly soaps that come in a variety of types. Does they really kill germs? Not always. Not unless it contains antibacterial properties. Ethyl alcohol is also effective. Ethyl alcohol kills most bacteria and fungi. When putting hand sanitizer on human hands it takes between 15 and 30 seconds to kill 99.99% of bacteria, after one minute possibly 99.999% of bacteria. In order for the substance to kill that many germs, human hands need to continue to stay wet and let the substance evaporate after being used (Editors Encyclopedia Britannica, 2018). In conclusion, bacteria grows everywhere, any day, and at any time. Bacteria can be harmful to the body, but bodies have immune systems to fight them off. Keeping clean is very important in order to have a healthy body. The delicious smelling soaps are not always the best. Beliefs are that hand sanitizer works the best and kills the most bacteria and fungi, although, some might think antibacterial soap does the trick. Scientist who study microbiology have made important advances in learning how to keep people safe from bacteria. Ethyl alcohol is the most important ingredient to killing bacteria. Always keep clean to keep the harmful bacteria away.

For movie Doubt Essay Example | Topics and Well Written Essays - 1250 words

For movie Doubt - Essay Example For him, the said method will give greater impact than to write an ending since every ending created by each audience evidently apply in their own lives. By having personal conclusion as to how the story will end, analysis can be undertaken and the impact of movie will be greater (Pinto). Due to the heightened tension as to what was really happening in real life, people went out of their way to watch and see the play when it was first portrayed on stage. They were hoping that the play would shed some light as to what have transpired in the past. However, that was not the intention of the play. People who would like to see films that are neatly plotted and will have a happy ever after ending would not be pleased with this film. However, it is not just an eye-opener as to what is happening within the church but also the way how the audience would be thinking. The film tested the capability of the audience to accept what the film has to offer. The movie not only tested the artistic limi tations of the people in understanding the perspective of the story (Pinto). Though the plot of the story was based on the scandalous rumors going around during the time the play was originally shown, Shanley said in one of his interviews that it is not all about the church or the topic that is hitting the core of Catholicism. In his interview, he elaborated that the message of the film barely touched religion and abuse. Rather it was about people who lives with doubts and prejudice in their daily lives. In life, there are no what if’s, right now is what a person only has. If a person has doubts in his heart and mind, he would not have anything at all when his presumptions are proven to be false. â€Å"When your assumptions are overturned, what are you left with to look at,† Shanley stated (Fine). It is not just doubt which is present in the story. There is also the undying inequality factor. In the movie, it was shown that the nuns and the priests are not having the s ame privileges though they are on the same inclination. It just shows that inequality is still very much present in this world, inequality between men and women, blacks and whites, rich and poor. Does being on the upper hand of things makes a person better than another (NPR.Org)? â€Å"You can't hold a child responsible for what God gave him to be,† the character of Mrs. Miller expressed in the film. Since her son is the only black student in school, it is not his fault that he is black. He is not lesser than the other students because of the color of his skin. Malice enters the story as the factor which drove Sister Aloysius to think that Donald was exploited by the priest. It is simply because then, until now, people are still being judged because of the color of their skin or the way they speak. Prejudice is also one of the factors present in a person’s daily life. Usually, these prejudices arise when a person’s background became known to another. When such p rejudice enters the scene, inequality is not far behind. These prejudgments tend to label people because of some other things besides the fact of who they truly are. Though a person may have a clean record, there are minds that are just full of embedded stories which are waiting to be said out loud. It is because of these things why people perceive something as right and wrong and see people whether they are good or bad. It is only the outside which is being taken in consideration and not what is inside which matters the most (NPR.Org).

Compact Cars Research Paper Example | Topics and Well Written Essays - 2500 words

Compact Cars - Research Paper Example Corolla comes with more standard safety features, including six airbags, front-seat active head restraints and antilock brakes. Electronic stability control is optional. The new Toyota Corolla's good crash test scores earn it a Top Safety Pick from the Insurance Institute for Highway Safety. Reviewers praise the Toyota Corolla's safety record and excellent reputation for reliability. Fuel economy is outstanding with EPA ratings of 26-27 mpg city and 35 mpg highway, and real-life averages very close to those figures. The larger 2.4-liter four-cylinder in the XRS model gets 22 mpg city, 30 mpg highway in either manual or automatic. Corolla, LE, XLE and S trims come with a 1.8-liter four-cylinder engine standard, producing 132 horsepower and 128 lb-ft of torque. The XRS model ($18,760) dishes up a more beefy 158 horsepower and 162 lb-ft of torque. Corolla and S trims are available with either a four-speed automatic or five-speed manual. LE and XLE versions are only available with the four-speed automatic, while the XRS can be had with the five-speed manual or a five-speed automatic transmission. Toyota played it too safe in the styling department; Driverside says that "the 2009 Corolla is blessed with styling derived from its big brother, the Camry .The driver and passenger seats sit up higher than you might expect, and the vantage delivers exceptional visibility. Also, the steering, while adjustable, seems to jut from the dash, giving it a golf cart feel. Exterior options like a spoiler and 16-inch aluminium wheels do much to add character to the car. Surprisingly spacious inside, the Corolla offers plenty of head and legroom up front, with enough room inside for people over the six-foot mark. The backseat doesn't skimp on space either, though taller people may wish to stick to calling shotgun. The seats are comfortable in either cloth or leather trim, and build quality is impressive for a vehicle at this price". Interesting features: The most deluxe of all the Corolla trims, the XRS model comes loaded with a more powerful engine, leather interior, power windows and locks and a six-speaker sound system for $18,760. A six-disc CD changer

Global Studies Paper Essay Example | Topics and Well Written Essays - 1000 words

Global Studies Paper - Essay Example In many ways, the authors promote a type of behavioral analysis in the affairs of international law and governance, rather than the traditional abstract thought and philosophy which is used generally to mask the motivations of the agents involved. Aseem Prakash and Matthew Potosk take this methodology even further in their analysis â€Å"The International Organization for Standardization as a global governor: a club theory perspective† by examining the organizations and groups that actually control local governance through game theory and focusing on â€Å"clubs† as a means through which individuals organize for particular goals locally. (Prakash and Potosk, 2010) The authors use the International Organization for Standardization (ISO) group as a paradigmatic example of this activity and as a model of a â€Å"global governor in the area of international product and management systems standardization.† (Prakash and Potosk, 2010) In critically reviewing both articl es, it is evident that Avant, Finnemore and Sell