Research Proposal Writing Services

Working on a research proposal can take a lot of effort and time on your part which is not always available given the kind of workload given to you. This can be frustrating at times especially when you are expected to hand over a well written proposal given the current level that you are in. Instead of having to worry endlessly on how to do all of your assignments at the same time, it would be better if you let a professional help you out.
No doubt, you know that writing a research proposal is not an easy thing to do. However, it is a task that is certainly required for completing your curriculum in college or university. Additionally, writing a research proposal is important to get approval of your subject for further research. This is why much time and effort is necessary when doing the preliminary research and writing a good proposal. However, this is a task that you simply may not be up to tackling.
When you are not quite up to the task, consider getting research proposal help from a professional research proposal writing service.
This is surely what many other students in your situation do when they need writing assistance. However, when you seek this type of assistance, be sure you choose a qualified custom research proposal writing service that can give you the best quality paper to suit your needs.
Unfortunately, though, not everyone has experience writing research proposals. If you do not have the necessary experience or are in a bind and do not have the time to complete a research proposal, feel free to buy a research proposal paper online from us. Our writers are capable of writing on all academic levels, including Master's and PhD degree levels. In addition, our writers can easily grant the academic assistance in composing your research proposal devoted to any topic, and related to any discipline. They are devoted to completing academic research proposals of the highest quality, and they are dedicated to serving our customers. Additionally, our writers can assist you with research proposal writing done in accordance to the specific citation styles including MLA, APA, Harvard and Chicago/Turabian and others. This is important, because your instructor will require your proposal to be written in a specific academic writing style.

You will enjoy a host of benefits for choosing us as your proposal-writing specialists. For instance, our prices are affordable and well-balanced. 

Homework Help Writing Services

The corporate industry is evolving and growing tougher and with it the academic arena is also changing its methods and practices to churn out more corporate environment worthy people. The professors are getting tougher and demanding more and more work in a limited time period. An average student finds himself/herself drowning in this endless ocean of assignments, research papers and essays.
We sympathize with these over worked students, so we have created a homework help service that will help students to not only cope with their academic problems, but also find some time for relaxation and meditation.
Our objective is to help university and college students with all the services that they need in order to complete their homework and earn favorable grades. We have writers with vast knowledge on the stages of writing, from brainstorming to proofreading and editing. Every client is treated with dignity, and the desired discretion is exercised. The homework help service has been a revelation to many.
We understand the apprehension of students whenever they hand over their work to someone else. Several questions pass through the student`s head like whether the person is qualified enough to write the paper, maybe he/she will not understand the requirements of the professor, what if the delivery is late……….
We assure you that our writers are certified, they themselves are degree holding individuals from reputed institutions, so they know the demands and needs of the academia. Many of our writers have specialized degrees in their respective fields, so we provide you assurance that they are well versed in writing papers and assignments for subjects, like Economic History, Applied Psychology, Financial Risk Management and International Trade management. Our students trust us with papers from various different disciplines, and we are proud to say we complete them all with same top notch quality and timely delivery. Come and avail our wonder working service. It does not matter where you come from as we make our services available to everyone.

As a client you are guaranteed………
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Coursework Writing Services

In search of reliable coursework writing services as your coursework is tough, hectic and tedious? Looking for a coursework writing service that may ensure a good grade for you by completing your coursework in a perfect manner? If so then you have come to the right place where you will get coursework writing services by professional writers within the time-frame that you set and price that is not a burden on your pocket!

Coursework is usually assigned to students for the purpose of learning. A coursework covers a vast range of activities including experiments, research, reports, dissertations and essays. Usually students are given enough time to complete a coursework as compared to an examination and the grades obtained through coursework are combined with the scores/grades obtained in examinations so as to decide an overall course score for a student.

As coursework is frequently assigned to students during a semester and performance in this assignment is important because scores are counted deciding an overall grade for a student so it is very important for the students to do it in a perfect manner.
 It is difficult for all university students to take out time from their busy scheduled life. If you will not submit the coursework on schedule date, you will never achieve the good grades. You don’t need to invest more hours on online researches taking help and copy coursework from other university students. Request our services online to save your time.


No matter what is the subject or topic, we have experts in all fields of study available 24 hours every day. We will provide top quality coursework writing service, and your coursework will be written from scratch. Here your coursework is not taken lightly. We strive to exceed the expectations of all our clients through hard work and dedication in providing top notch services. 

Research Paper Writing Services

Are you in need of a research paper? Research or term papers often carry the bulk of a student's grade for a course. A student may find that although he or she may have been diligent all semester long in reading and completing assignments, the semester grade ultimately depends upon the quality of that research paper. Stressed out? Are you concerned about not only being able to complete that term paper on time but also worried about studying for exams and meeting other time-intensive obligations? Stop stressing and let us help.

There are several reasons that might prompt you to seek research paper writing services. They include:
1. You have heard that online paper writing services are commonly used by other students, and you are tired of struggling to write your own when they are not.
2.You are looking for research paper for sale because you are out of time and cannot meet a deadline.
3.You have no interest in a specific courses and the papers that are assigned, and you are looking for term paper services to take the burden from you.
4.You are getting poor grades on the papers you submit, and you are tired of it.

All of these are valid reasons to seek outside assistance for paper writing, but you must also consider quality. And that quality only comes from a research paper writer who knows what s/he is doing and who has content expertise in the topic of the paper you need! Indeed, a term paper service is only as good as its writers, so you need to find a top quality service.

How to Write a Research Paper
Step 1. Choose a Topic
Step 2. Find Information
Step 3. State your Thesis
Step 4. Make a Tentative Outline
Step 5. Organize your Notes
Step 6.Write your First Draft
Step 7. Revise your Outline and Draft
Step 8.Type Final Paper
          
We can write that research paper or term paper for you. What are the subject area and the topic for your paper? How many pages or number of words is required? What is the minimum number of sources from which you must cite? What is the designated format in which the paper must be written? We will do the research for you, making certain that all requirements are met for your cheap custom papers. Our papers are all original and guaranteed to be free of plagiarism. Simply give us the details and let us worry about the rest.

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Report Writing Services

Most academic courses will task you with report writing now and then. Whether it’s a report for school, or for business, or for work, writing a report can be among the most challenging things to complete.  Reports can come in different shapes and sizes, they can require different kinds of research and approaches. That is why getting professional online help with report writing that you can trust can be tough. When choosing a report writing service there are a few things that you need to consider, not just the professional expertise and capability. Other factors like affordability, customer service, and ease of use, and you won’t find a service with the commitment to your success and satisfaction than our professional service. No matter what kind of help you’re looking for we’ve got the perfect report writer for you. We have professionals who specialize in just about any part of the process and have expertise in various different fields and reports. When it comes to the most comprehensive professional help and the most easily available and capable assistance then our service is the place to be, so take advantage today and let us make your life much easier.

Students create many carelessly written reports. They do not deserve praise and often tarnish students' rank and ratings. The problem often stems from the fact that students consider report writing a difficult and unpleasant work, and try to get it off their hands, paying little attention to its content. However, even small errors, such as improper word selection, can damage your report to a great extent.

Report writing should be approached with special attention. In order not to risk failure and get a bad result, you can contact us for report writing services. Here you can hire a professional who can write the custom report for you. All you need to do is give our support team a topic and the supplementary information you want to be included in the report. After that you pay for the work of the author and get ready to receive the custom report writing. Now the report belongs to you, and you can do with it whatever you want. The process of writing a report is complete and you haven't had to spend the time and effort on writing it.

1.Keep it simple. Do not try to impress, rather try to communicate. Keep the sentences short and to the point. Do not go into a lot of details unless it is needed. Make sure every word needs to be there, that it contributes to the purpose of the report.

2.Use an active voice rather than passive. Active voice makes the writing move smoothly and easily. It also uses fewer words than the passive voice and gives impact to the writing by emphasizing the person or thing responsible for an action. Here is an example: Bad customer service decreases repeat business.

3.Good grammar and punctuation is important. Having someone proofread it is a good idea. Remember that the computer cannot capture all the mistakes, especially with words like “red, read” or “there, their.”

If for any reason you cannot do your report writing, we are here to help you. Contact us, and you will not regret.



The Current State of the U.S Economy

As the economy in the Euro area continue to show bleak prospects, Americans can at least be starting to hear some good news regarding their economy. The recovery may not be over but key economic indicators suggest that the state of the economy is now better than it was in the past two years.

Latest figures from the Bureau of Economic Analysis shows that real GDP was up in the first quarter (Q1) of 2013 to 2.5% from 0.4% in the Q4 of 2012(Bureau of Economic Analysis,2013).  Personal income also increased by 0.2% in March just as there was a reduction in U.S trade deficit. These improvements are modest but nevertheless encouraging given where the economy is coming from. Figures by the Bureau of Labor Statistics (BLS) also show a trend towards the improvement in the economic outlook (BLS, 2013). Consumer inflation as measured by the Consumer Price Index (CPI) decrease in March by 0.2%. This was significant given that it had previously been on the rise for 12 consecutive months. The reduction in the CPI is mainly attributable to declines in some of the indices used in the measurement. For instance, the food and oil indices had declined from their levels in February. Unemployment still remains an issue for the economy even as other indicators show good signs. March saw unemployment rate still high at 7.6%.  The economy was able to add 88,000 payroll jobs in the same month. The over 1,000 mass layoffs that took place in the same month of March affected over 120,000 workers.

Leading equity benchmarks have also been promising since the start of 2013(Mass Mutual Financial Group, 2013). The Dow Jones Industrial Average managed to record a gain of 11.93% just as Standards and Poors(S&P 500) accumulated returns for the quarter was 10.61%.  The NASDAQ was, however, below at only 8.21%.  The relative poor performance by the NASDAQ may be an indication that investors are beginning to lose confidence in the information technology industry.

Though modest, any sign that the economy is on a rebound portends well for Americans. It would have been difficult to imagine an end to the recession that started in 2007 and ended in 2009. What started as a problem in the subprime mortgage sector wreaked havoc in the entire economy and beyond. Thanks to the interventions by the monetary and fiscal authorities, the economy has been able to rebound even if the pace has remained slow.

Working together with the U.S Federal Reserve (Fed), the treasury was able to intervene immediately when the crisis begun in 2008(Mass Mutual Financial Group, 2013). The initial stimulus package of over $600 trillion went along way in averting total collapse of the economy. Components of the package like the Troubled Assets Relief Program (TARP) were able to save the banking industry. Even the Fed was very innovative in its approach given that the crisis begun when the funds rate was at the zero lower bound.  The Fed adopted unconventional measures such as quantitative easing (QE).It continues to keep the funds rate low as evidenced by the latest meeting of the Federal Open Market Committee (FOMC) where members voted  for a 0.25% target interest rate. They have promised to keep it low until unemployment falls below 6.5%. Even more responsible for the current positive outlook is the ability of the Congress to avoid the fiscal cliff late in December 2012.   

From the exploits of the foregoing, things are at least starting to look good. Analysts expect the economy to continue on a growth path. The only fear is the potential effect of the Sequester which is likely to impact negatively on defense related industries. One can only hope that things will work out for the better.






References
Bureau of Economic Analysis (2013).U.S Economic Accounts. Retrieved April 30, 2013, from              http://www.bea.gov/
Bureau of Labor Statistics (30, April 2013).Latest Numbers. Retrieved April 30, 2013, from             http://www.bls.gov/




Proposed Tax Cuts: A Double Edged Sword for Some Companies

Q1
The companies mentioned in the article all hold large amounts of Deferred Tax Assets (DTAs) on their balance sheets. For example, Citigroup currently hold $53.3 billion in DTA. Ford also holds a considerable amount standing at $12.9 while AIG follows very closely with $12.8 billions within the U.S. A tax cut will see these companies find ways to bring their DTA holdings to their fair accounting values. The only way for the companies to achieve this is through write down of huge portions of the DTAs. The written down values must then be charged to the earnings of the respective companies as expenses. Consequently, the companies must then report these added write down expenses explaining the heightened level of reported expenses. Examples of such huge write down expenses included AIG expected write down of about $2.6 billion. Similarly, Ford contemplates writing down $51.9 billion in the event of a tax cut to 28% down from the current 35%.
Q2
The proposed tax cut was never going to benefit all companies. For example, some of the companies holding huge DTAs would see the value of their assets go down which would in turn have a negative impact on investor confidence. Potential beneficiaries of the cut are companies that would be able to report taxable income when the cut take effect. These companies would then be able to defray their tax bills using their holdings of DTAs. Also to benefit from the cuts are companies that do not hold any deferred tax asset at the moment as they will not have to write down any of that asset against their earnings.




Surviving the Sequester

March 2013 is coming to a Close: Will we survive the Sequester?
“This is not going to be an apocalypse, I think as some people have said.” Those were the words of President Obama to journalists just before he authorized $85 billion in the form of automatic federal spending cuts through sequestration. With a single stroke of the pen, Obama was taking a completely different path from what the White House had been singing for months. If there was ever any lesson from Obama’s statement, it is that Americans could still survive the automatic cuts.
Congress passed the Budget Control Act (BCA) in 2011 with the primary purpose of imposing caps aimed at reducing discretionary spending by over $1 trillion through the following decade beginning 2012.The legislation also established the Joint Select Committee on Deficit Reduction (the Super Committee). The Committee was to reduce the deficit by another $1.2 trillion with a provision that across the board automatic spending cuts would apply from January in the event that the committee fails. Congress had some agreement in January on taxes but it was unable to come up with a replacement of the sequester.
It would be dishonest to downplay the potential negative impacts of the sequester. For one, defense spending which is one of the areas scheduled for cuts is an important sector of the economy. With close to 8% cut on defense spending, many businesses and families that are directly connected to defense spending will be hurt. Top in that list would be those businesses that rely on defense contracts. Cuts in the various social safety net programs will also have a significant impact on the economy. Thousands of federal employees are also going to face layoffs .Some of these employees will also have to take more days of unpaid offs per week.
The economy is just coming from a troubling recession and the recovery process may take quite some time. Aggregate demand, which is important for that recovery, is still not very encouraging. The automatic spending cuts will surely dampen aggregate demand. Monetary policy may have been helpful in compensating for the contractions in fiscal policy measures. The impact of monetary policy measures may, however, be negligible given that the Federal Reserve has continued to keep the funds rate very low.  The current policy stance as announced by the Fed in many occasions is to keep the rate near zero until some time in 2014.
In theory, a lower Federal funds rate should increase liquidity in the economy. There are, however, some other conditions that must exist for this to be a reality. Lower costs of capital are only useful if lenders have confidence in the securities deposited by the borrowers. Lenders consider government securities as the safest. A reduction of government participation in the borrowing market in the manner envisaged by the automatic spending cuts is in stark contrast to this reality. The Fed may as well be engaging in a futile exercise if the near zero funds rate cannot stimulate liquidity.
Even with the above negative consequences, not all is lost.
For one, the cuts were never across the board as has largely been reported in popular media. Several program exemptions in the sequester will lessen its consequences. Most of the exempt programs are mandatory expenditures. They include Social Security, Medicaid and refundable tax credits to individuals. Others are low income programs such as health insurance to children, Supplemental Nutrition Assistance Program. Discretionary programs exempted include all programs that are under the administration of Veteran Affairs. The President can also notify the Congress for the exemption of military personnel accounts. These exempt programs can still have an important role in the process of recovery.
It is not that government spending will be reducing over time.
For months, the White House had created the impression that the sequester would lead to a government shutdown. This attitude may be in line with the original idea of extending the automatic cuts in the first place. It was meant to put a gun on the head of the politicians to force them to come up with a sustainable fiscal solution. It could be that the gun may as well be firing blanks. Both Democrats and Republicans are still stuck to their respective party positions. The fact of the matter is that government spending will actually be increasing over time. The sequester defines reduction in terms of percentages making it possible that nominal spending will actually increase over the decade in which it is to be in place.
Public opinion to the automatic cuts corroborates the view that it may not be a priority in the minds of many Americans. Perhaps this indifference is a result of citizen fatigue owing to the inability of the politicians to seek real solutions. One thing we can be sure of is that we will survive the sequester.




Summaries

Walby, K. (2005).How Closed-Circuit Television Organizes the Social: An Institutional          Ethnography. Canadian Journal of Sociology, 30(2), 189-214.
Walby sets out to conduct an institutional ethnographic study of closed-circuit television (CCTV) surveillance in one large suburban mall in Victoria, British Columbia. The choice of this approach is informed by its ability to localize problematization of social relations besides its use in examining the way through which text organizes social relations with outsiders. In the case of CCTV surveillance, video is the text through which institutional ethnography is analyzed. This text is both ‘active’ and ‘activated’ to the extent that it allows people who are not known to each other to from some kind of relations without ever meeting.
In keeping with the above theme, the author was able to come out with a number of findings. For one, the discussions with respondents portrayed CCTV surveillance as a rolling text. The concept refers to the manner in which an institutional setting guides the manner in which a given text is interpreted. For the CCTV operators that were part of the study, their institutional setting of protecting the assets of the mall guided their interpretation of the video text. Thus, they would always set out to presume all those coming into the mall as potential thieves until the opposite is proven. Secondly, the text from CCTV surveillance formed the basis on which the operators initiated relations with other people outside their local setting of the control room. For example, an interpretation of the text may lead them to initiate communication with the police. Lastly, it came out from the study that the video texts informed discourse and ruling practices. The operators had they formed ways of categorizing people depending on the images they saw. For example, people from racial minorities would be more likely to have intensified surveillance.
Theodore,N.,Martin,N.,& Hollon, R. (2006).Securing the City: Emerging Markets in the Private      Provision of Security Services in Chicago. Social Justice, 33(3), 85-100.
Largely a descriptive account, the authors set off to detail a phenomenon that has been taking shape over the years in many parts of the United States (U.S). It is an explanation of how the private security industry has been able to exploit an emerging discourse on insecurity to gain a foothold in a domain that was once exclusive to the public sector. Called the law and order approach to insecurity, the new discourse points to the failure of government to discharge its mandate as a justification for other players like the private security firms to come in. Proponents of the paradigm attribute characterize the failure of the state not as one that can be remedied by increased enforcement measures given the bureaucratic inefficiencies that are natural to the government. The paper also grapples with other peripheral concerns of a growing private security industry like lower wages of their employees.
The authors had their focus on the phenomenon as it relates to the state of Chicago. They were able to document how the industry has exploited fears of insecurity to expand. For instance, the period under review also coincided with a time when many governments were trying to balance their budgets thereby necessitating reduction in public security expenditures. This naturally created a room for private security firms. In addition, the industry was able to project an image indicating that it was an important player in providing security. All these would then be augmented by their ability to identify new security risk areas as a growth strategy. Examples of such areas included the Chicago Transit Authority (CTA) the Chicago Housing Authority (CHA).  


Political Dropouts and Political Protesters

Summary
In the article, Milner decries the declining political participation of the young people. Canada stands out as the most affected by the problem. Contending that the practice of nonvoting is habitual, the author calls for action before the problem spreads to other spheres of Canadian life (Milner, 2005). Lack of political knowledge is given as the main explanation for the relatively lower levels of political participation among young Canadians. This is exacerbated by other intervening variables such as the political system and the media. For instance, the author contends that proportional representation (PR) systems are more likely to engender a politically informed system that first past the post (FPTP) systems. Similarly, the type of media is also important with newspaper readership having a better outcome than television.

The paper makes several references to empirical data to bolster the arguments (Milner, 2005). For instance, it notes how voter turnout in Canada dropped from 75% in 1988 to 61% in 2004. References of similar statistics are also made for the countries under the comparative study. In addition, the paper employs a clear definition of pertinent terms as a means of conveying its message. The distinction between political dropouts and the political protestors is a clear example of this.

Critique
Much as the paper is an insightful read, one can still point out weaknesses in certain areas. For instance, the author seems to make some unwarranted conclusions (Milner, 2005). This shows up when the author reports the results of a study on the number of young voters in Canada for the years 2000 and 2004. In this case, the paper notes a decrease from 38.7% to 22.4% with a caveat that the study methodology had some issues but the author still goes ahead to use those results as the basis of making a conclusion that there was a clear decrease of 16%.
Another weakness in the paper is the tendency to adopt proxy measures without providing a proper justification for their adoption in the given context (Milner, 2005). For instance, the author appreciates the difficulty of distinguishing between political dropouts and political protesters but still goes ahead to say that political knowledge is an appropriate proxy for the latter. This is done without giving a proper justification. This weakness is further evidenced when the author proxies knowledge of geographical map for civic duty among the young people.

Furthermore, the paper heavily relies on extrapolations in situations where findings among one group would not necessarily be applicable to another group (Milner, 2005). For example, there is an uncritical extrapolation of findings on how proportional representation (PR) impact on political knowledge of older generations to younger generations.

Lastly, the paper makes statements relating to cause and effect without a discussion of confounding factors (Milner, 2005). For instance, an observation that a rise in voter turnout by 3% in New Zealand when it changed to mixed member system is uncritically attributed to that system change. It fails to account for other factors.

Action
The findings of the research indicate that our political system is facing a legitimacy crisis. As the younger generations replace their older counterparts, Canada may contend with political apathy. Reforms in the electoral system towards the PR system and increased civic education are just some of the ways to counteract the problem.







Reference

Milner, H. (2005).Are Young Canadians Becoming Political Dropouts? A Comparative     Perspective. Institute of Research on Public Policy (IRPP) Choices, 11(3), 1-22.

Oregon Death with Dignity Act

The Oregon Death with Dignity Act allows for Physician Assisted Suicide. The legislation came into force in 1997 having survived numerous legal challenges (Drum, White, Taitano& Horner-Johnson, 2010). A look through the law reveals several underlying principles.
Foremost among these principles is the issue of consent (Drum, White, Taitano& Horner-Johnson, 2010). While recognizing that some people may be entitled to seek medical assistance to end their lives, appropriate safeguards are in place to avoid abuse.  For instance, only people aged 18 years and above can avail themselves of the benefit of this law. This is in line the fact that minors are not in a position to give consent with the consent of their parents substituted for theirs. Besides merely being 18 years old, the person must also be suffering from a terminal illness. As to whether one is actually suffering from a terminal illness is to be determined by both an attending and consulting physicians respectively. Insisting on having a consulting physician reduces the risk of abuse to the process. On his part, the statute insists on a request to be made in a prescribed form and witnessed by two people.
Another important principle is the protection of the integrity of the medical profession (Drum, White, Taitano& Horner-Johnson, 2010). The medical profession is known throughout the world to be committed to life. The Oregon Death with Dignity Act emphasizes this by placing numerous responsibilities on participating physicians. Such duties include the need to ensure that terminally ill patients requesting to end their lives make informed decisions. This can be presumed to entail a duty on the physician to explain the potential consequences of a decision to the patient.



Reference

Drum, C.E., White, G., Taitano, G., & Horner-Johnson, W. (2010).The Oregon Death with           Dignity Act: Results of a Literature Review and Naturalistic Inquiry. Disability and        Health Journal, 3, 3-15.

Online Ethics

Booklet 1
Issue
Peer to Peer file sharing of copyrighted materials
Description
Improved capabilities of the internet now enable people to share files with one another. This raises the issue as to whether it is right to engage in such activities given the fact that much of the sharing involve the reproduction of materials that would normally attract copyright infringement if the authorization of the copyright holder is not sought.
Laws pertaining to the issue
Under copyright law, the reproduction of copyrighted material gives rise to a liability. The claimant only needs to show that the infringing material is fixed in some medium. This test is relatively easy to establish given that the files people share online are fixed in the hard disks as well as the random access memory (RAM) of the computer.  
How the issue could affect me
I am a regular user of various file sharing software platforms. For instance, I subscribe to 4shared.com which allows me to view and share files with many other people. It is possible that the activities we engage in could be infringing on the copyright of others.
Example of a situation
I have once received a book in pdf format indicating that any distribution should be done only with the permission of the author.
Possible legal or ethical solution
It would be appropriate to just respect the notice not to distribute the document to third parties or seek the permission of the authors if I have to make a distribution.
Booklet 2
Issue
Hackers who steal credit card information
Brief description
This involves people who use a variety of methods to get confidential information on credit cards of other people. Such information may include the passwords of cardholders which enables them to transact with those cards.
Laws pertaining to the issue
 Under Title 18 of the United States Code, the interception and disclosure of wire, oral or electronic communication is prohibited. It also criminalizes unlawful access to stored communication.
How the issue could affect me
 As a regular user of credit cards for making payments, I am open to the risk that someone can get access to confidential information on my card details. That person could be my trusted friends, a con artist or even an employee of the credit card company.
Example of a situation
 I once lost my credit card and was so apprehensive that someone could use it to make payments. This was, however, not the case.
Possible legal or ethical solution
Report the loss as soon as possible to the credit card company given that any investigations by the authorities will have to involve the company.
Booklet 3
Issue
Employee email monitoring
Brief Description
With the use of computers in the workplace, employers are torn between the need to monitor the email communication of their employees while in the workplace and the equally important need to respect the privacy of those employees.
Laws pertaining to the issue
The position of the law is that employees do not have any expectation of privacy when using the computer networks of their employers. It authorizes employers to monitor email and other communications of employees.
How the issue affects me
I find it intimidating knowing that someone has the right to access my email communications so long as those communications are made through the computer network of the employer.
Example of a situation
I often use the computer network at the workplace for personal email communications. It is now that I realize how this innocent practice can make my privacy vulnerable to any review by the employer.
Possible solution
Given that the law is mostly on the side of the employer when it comes to this issue, I would be content to just avoid making personal email communications through the employer’s network.
Booklet 4
Issue
Use and distribution of customer information
Description
Online commerce businesses often hold a lot of data on their customers. For instance, a company like Facebook has so much information on all its users. An issue arises when these companies decide to sell or distribute such sensitive information to third parties. Google has occasionally been accused of selling information to advertising companies.
Laws pertaining to the issue
The legal protection for consumer privacy in the internet is rather weak in the United States. For instance, the Electronic Communication Privacy Act of 1986 allows the government to demand data held by companies such as Google and Facebook. The Federal Computer Fraud and Abuse Act even makes it more difficult for consumers as it requires those claiming infringement of their privacy to show that they have suffered some injury as a result of the violation.
How the issue affects me
Being a regular user of e-commerce platforms makes me vulnerable to these schemes.
Example of a situation
I have been receiving numerous unsolicited messages on in my email and a suspect that those sending the messages got my address from the email hosting companies.
Possible solution
 It would just be appropriate to use these services as minimal as possible since the law is unlikely to offer any help.


Non Taxable Exchanges: Memo

XYZ, CPAs
Sacramento, A
June 24, 2013
Relevant Facts
Owen and Lisa exchanged business pickup trucks in 2012. The pickup truck given up by Lisa had an adjusted basis of $ 2,000 and a fair market value of $ 6,000. In return for this, she received Owen’s pickup truck which had a fair market value of $5,500 in addition to $500 in cash. The pickup truck given up by Owen had an adjusted basis of $2500. Owen later sold the pickup truck he received from Lisa in March 2013 to a third party at $ 5,800.
Specific issues
What is the amount of Owen and Lisa’s gain recognition respectively for 2012?
What is the effect of Owen’s subsequent sale of his pickup truck in March 2013?
Conclusions
The gain recognition for Lisa would be $ 500 while Owen does not have any gain recognition in the exchange. The subsequently sale of the pickup truck by Owen had the effect of creating a gain recognition of $ 2,800.
Support
The IRS considers some exchanges as non taxable with the implication that gains from such exchanges are not recognized. Similarly, losses from those exchanges are also not deductible (IRS, 2013). One of the exchanges falling under this category relates to the so called like-kind exchanges. This is where a property is exchange for the same kind of property as in the present case where Lisa and Owen were each exchanging a pickup truck for a pickup truck even if the respective colors were not the same (IRS, 2013). The only two requirements is that the traded property be a ‘qualifying’ and ‘like-kind’ respectively. The qualifying property aspect insists that both the property traded and the one received must be held for business purposes. The exchanges made by both Lisa and Owen meet this requirement as the pickup trucks were meant for business. On its part, the like-kind requirement stipulates that the properties involved be of the same nature or character. Thus, the exchange of real property is considered as meeting this requirement even if the quality of the properties may not be the same. Similarly, a personal property with another personal property also meets the requirement. Pickup trucks exchanged between Owen and Lisa are both personal properties differing mainly in their color and quality making both to meet the requirement of being like-kind property.
Furthermore, the IRS also lists automobiles under the category of general asset classes under the broader category of personal properties qualifying for like-kind categorization. Pickup trucks definitely fall within this group (IRS, 2013).

The situation is, however, different where one receives money in addition to the like-kind property in the exchange. The IRS consider such cases to be partially taxable exchanges and the gain is recognized to the extent of the money received (IRS, 2013). In the case of Lisa, the money received was $500 forming the gain recognition. In contrast, money paid in a like-kind exchange does not elicit any different treatment from a pure exchange of like-kind properties.

The non taxability of like-kind exchange does not, however, exchange to gains in subsequent dispositions or sales of the property to third parties. Thus, the subsequent sale by Owen created a recognized gain with his basis adjusted by the amount $ 500 he had to pay to Lisa while initially exchanging his pickup truck. The recognized gain was, therefore, the difference between the $ 5,800 received from the third party the adjusted basis of $ 3000($2,500+$500).
Action to be taken
Lisa and Owen still need to report their respective exchanges even where no gains are recognized. This should be done in 8824, Like-Kind Exchanges (IRS, 2013).

Reference
Internal Revenue Service (2013). Publication 544: Sales and Other Dispositions of Assets.             Retrieved 24 June, 2013, from http://www.irs.gov%2Fpub%2Firs          pdf%2Fp544.pdf&ei=PKrHUZm2KsyZhQfRiIHoBg&usg=AFQjCNG VhVzZpEfQO61LYZtkiPVDKPE7A