Wednesday, August 19, 2020
Hire Our Expert Essay Writers To Solve Your Academic Problems
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Monday, August 17, 2020
Essay For Me
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Deadline Extension For Youth Essay Writing Competition Against Racism
Deadline Extension For Youth Essay Writing Competition Against Racism Two of the popular essays written by Susan Sontag that you can read are, âAgainst Interpretationâ and âRegarding the Pain of Others Styles of Radical Willâ. James Baldwin, an American novelist, and playwright, was born on August 2, 1924. He wrote essays that explore details of racial, sexual, and class distinctions in Western societies, most particularly in mid-20th-century North America. You are going to request writer Estevan Chikelu to work on your order. We will notify the writer and ask them to check your order details at their earliest convenience. All of these essays explain that all people must be equal. These essays are collected in âNotes of a Native Sonâ which was published in 1955. Some of the other popular essays he had written are âThe Evidence of Things Not Seenâ, and âThe Price of the Ticketâ. You can have your paper revised as many times as you need if you believe it doesnât meet your requirements. We make sure that every paper you get from us is original and meets our highest standards of writing. Our agency is legally registered in the UK for offering essay help to students. They can easily hire us without being worried about breaking laws. You will get a custom-written essay thatâs never been published or delivered to another user. But not everyone can live up to the expectations and are left behind. Also, due to the lack of competitive spirit, most of the assignments are monotonous and fail to provide any variety of excellence in originality. Exercising indirect learning is a legit way to keep pace when you lack knowledge. Hence, you should pay attention to the underlying principles of good academic writing and try to reproduce them on practice. Lessons imparted by example are more valuable and easily-digestible than other types of educational information. He went to Seton Hall University and Rutgers University.During his lifetime, he focused on writing short stories. He compiled âThe Best American Essaysâ as part of Houghton-Mifflinâs Best American series. Some of the literary works of Robert Atwan are, âGreat Moments in Literary Baseballâ and âPoems and Essaysâ. She studiedat Harvard University, where she learned English literature to obtain a Master of Philosophy. You are free to choose a writer relying on their background, skills, and rating. Have a little chat with a writer before making the final choice. Once you've made the decision, you can view the progress and make updates if necessary. After your order is received, the most suitable writer will be assigned to your order. Ahead is a well-curated collection of free essay examples. It is a reliable source of inspiration, the combustible effect of which can change the trajectory of your academic life forever. Robert Atwan was born on November 2, 1940, in New Jersey.Heâs an essayist and editor of a number of anthologies of literature. The subject requires great professionalism to battle the problems in real life. The theoretical knowledge is not enough to achieve this. With the subject gaining popularity in present times, there is a huge demand for great results. However, when she was in Oxford, she faced serious gender concerns and issues in her initial essays. Thatâs why she moved to Paris to release the rest of her essays being pressed in America. The rest will be done by us, in a timely and professional manner. Allow yourself some time to read the paper through. If a deadline is really tight, mark the time accurately to avoid any issues. This is where we step in, providing necessary assistance and hands-on training with good examples of what and how to put into papers.
Friday, August 14, 2020
Best College Essay Writing Service
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Cheap Essay Writing Service In Uk
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Thursday, August 13, 2020
Best Custom Essay Writing Service
Best Custom Essay Writing Service These 5 minutes are nothing compared to the time you waste on completing the task yourself. Especially if the final result made by a professional essay writer exceeds the result you could have done yourself. Unlike other writing agencies, Expert-Writers provides these features free of charge along with quality paper help. Spend a minute to place an order and, in return, get a lot of free time you could spend doing things that are more important to you now. Tell our manager when you need to hand in the paper, and weâll deliver it to you before the deadline. Perhaps an earthquake or flood is the only reason that could prevent us from delivering your order on time. Here, we have only the best essay writers from the United States, the UK, and other English-speaking countries. They have an advanced level of English, which guarantees that youâll get a great paper that sounds perfect. There is no reason to depress about it since no one will know you received assistance at expert-writers.net in the first place. At expert-writers.net you can hire a pro essay writer in more than 35 disciplines in humanities and sciences. You can see the range of subjects in the order form. It is impossible to make a complete list of subjects covered as our essay service strives to help students with any academic need. Therefore, if your discipline seems missing from this range, text us anyways. A tutor will be pleased to receive an authentic paper in due time. Take advantage of first-class writing at a reasonable price. Many believe that it is illegal to collaborate with essay writers. Because of this reason some students choose to write texts themselves, as they are too afraid to risk their positions. We will not try to explain to you the legal issues of online assistance. Moreover, they can handle even the most challenging tasks. With us, there is a way how you can receive even a higher control over the writer assigned to your order. Pay $5.00 for the âWriterâs samplesâ service and you will receive three pages from random papers previously completed by your expert. Choose it and you will be assigned an online expert in your discipline who is ready to start working on your paper right away. We understand that in buying a paper, you want to be sure itâs custom-written. Track the whole process of writing and use the possibility to communicate with the writer directly. We will help you manage your time better by offering to write an essay for you. I have used numerous online services in the past with different luck and only EduBirdie writers have never let me down. Based on full transparency, these guys know their job well and you always see who assists you. Could you ever dream of getting homework help from experts with Masterâs and Ph.D. degrees? The graduates from prestigious universities are here to share their knowledge and skills with you whenever you need professional assistance. Asking professional essay writers to do your assignment is an easy way to make your life less stressful. You can always order high-quality homework with minimum effort on our website. Opt-in for an essay online and receive a fully custom-built paper that meets all your requirements. Any student can afford an essay from our site anytime. Start placing an order now and weâll offer you the best price to date. The sooner you make an order â" the less your essay will cost. What are 5 minutes spent on filling out an order form compared to days spent on writing a boring essay? Days you could have devoted to hobbies, to friends and family, to self-education, or to rest. Study them to make sure that you like your specialistâs writing style. If you think that an expert assigned to you is not what you needed, hire another one. Best available This is our basic category of essay writers for hire.
Tuesday, August 11, 2020
Custom Essays By Professional Essay Writers, Essay Writing Services
Custom Essays By Professional Essay Writers, Essay Writing Services Writing and writing something something well will have a huge time discrepancy even if both writings are the same length. Just because you are able to finish something quickly doesnât mean thatâs the best way to do it. Single spaced, 3000 words yields about 6 pages, while double spacing produces around 12 pages. Try our easy to use online word count tool to quickly count characters, words, paragraphs and pages all in real time. If you write anything at all, you get 1 point. You might want your essay to be written quickly, but if itâs an important essay, taking your time will give you a better finished product. Itâs better to find that youâve still got time left over than to run out of time and end up dashing things off with a looming deadline. If youâre writing for grades and want a good one, you need a really good essay. Donât start writing it the day before you have to hand it in. I fear that I might accidentally forget to mark daily pages as private. And it's just weird having my private brain dumps out on various sites that are designed to be more social. I don't need to title my entries, or tag them, or enable comments, or any of that other stuff. This is writing, and it's online, but it's not blogging, or Twittering, or Facebook status updating. Now you know why you had to do so many reading comprehension tests at school. If you work for a company, your rate of pay will be set by the company if you are considered an employee. You can also see how others are doing points-wise if you're at all competitive that way. How I see it, points can motivate early on, and eventually the joy of writing will kick in and you'll be writing without any external motivation at all. I've tried writing my 750 words a day on Livejournal, Wordpress, PBWorks, Tumblr, and all of these other sites designed around putting content online. Try and get your first draft down at least a day or two before you have to submit your work. Read your essay aloud to yourself, since this will help you pick up any careless errors you wouldnât otherwise spot. In general, the less money the client pays per page, the less money you will get. Then again, the faster you can write, the more money you will make (and that holds true regardless of the per-page rate you get). However, if you bid on projects, donât expect a great deal more freedom, especially at first. If you work for a good company, expect to earn about 30%-40% per page what they charge the clients. That usually comes out to between $10.00 and $15.00 per page. If you work for a less-reputable company, this percentage might well be less. Check to see if your information flows logically from one point to the next and make sure that youâve presented your information clearly. Some of us can just skim a piece and pick up all the salient points. Others will have to read with more attention, and even re-read a piece several times to extract the information we need. Having good reading and comprehension skills makes writing much faster since youâre able to âgetâ the facts faster and organize them better. If you write 750 words or more, you get 2 points. If you write two, three or more days in a row, you get even more points. It's fun to try to stay on streaks and the points are a way to play around with that.
Custom Essays By Professional Essay Writers, Essay Writing Services
Custom Essays By Professional Essay Writers, Essay Writing Services Writing and writing something something well will have a huge time discrepancy even if both writings are the same length. Just because you are able to finish something quickly doesnât mean thatâs the best way to do it. Single spaced, 3000 words yields about 6 pages, while double spacing produces around 12 pages. Try our easy to use online word count tool to quickly count characters, words, paragraphs and pages all in real time. If you write anything at all, you get 1 point. You might want your essay to be written quickly, but if itâs an important essay, taking your time will give you a better finished product. Itâs better to find that youâve still got time left over than to run out of time and end up dashing things off with a looming deadline. If youâre writing for grades and want a good one, you need a really good essay. Donât start writing it the day before you have to hand it in. I fear that I might accidentally forget to mark daily pages as private. And it's just weird having my private brain dumps out on various sites that are designed to be more social. I don't need to title my entries, or tag them, or enable comments, or any of that other stuff. This is writing, and it's online, but it's not blogging, or Twittering, or Facebook status updating. Now you know why you had to do so many reading comprehension tests at school. If you work for a company, your rate of pay will be set by the company if you are considered an employee. You can also see how others are doing points-wise if you're at all competitive that way. How I see it, points can motivate early on, and eventually the joy of writing will kick in and you'll be writing without any external motivation at all. I've tried writing my 750 words a day on Livejournal, Wordpress, PBWorks, Tumblr, and all of these other sites designed around putting content online. Try and get your first draft down at least a day or two before you have to submit your work. Read your essay aloud to yourself, since this will help you pick up any careless errors you wouldnât otherwise spot. In general, the less money the client pays per page, the less money you will get. Then again, the faster you can write, the more money you will make (and that holds true regardless of the per-page rate you get). However, if you bid on projects, donât expect a great deal more freedom, especially at first. If you work for a good company, expect to earn about 30%-40% per page what they charge the clients. That usually comes out to between $10.00 and $15.00 per page. If you work for a less-reputable company, this percentage might well be less. Check to see if your information flows logically from one point to the next and make sure that youâve presented your information clearly. Some of us can just skim a piece and pick up all the salient points. Others will have to read with more attention, and even re-read a piece several times to extract the information we need. Having good reading and comprehension skills makes writing much faster since youâre able to âgetâ the facts faster and organize them better. If you write 750 words or more, you get 2 points. If you write two, three or more days in a row, you get even more points. It's fun to try to stay on streaks and the points are a way to play around with that.
Monday, August 10, 2020
Essay Writers
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Essay Writers
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Taking Your College Essay To The Next Level
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Essay Writing Service You Can Trust When Need An Academic Writer
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Essay Writer & Essay Writing Service
Essay Writer & Essay Writing Service Along with it, the company indeed provides services of writing, editing, and proofreading exclusively to help students. EssayHub does not tolerate plagiarism of any kind. We carefully check every paper for plagiarism before submitting it to a client. We provide practical writing solutions across all disciplines and create academic papers for students of all levels. We are the experts at emulating student writing- your teacher will never know the difference. Their order will be 100% unique and original, as well as properly referenced and formatted. We guarantee zero plagiarism level for every paper we prepare. EssayHub is a pro entity when it comes to meeting your âwrite my essay onlineâ requests. The company is dedicated to providing high-quality academic assistance with writing assignments of different levels. Websites like EssayHub provide students with access to a wide pool of samples, sources, academic writing standards for free. Psychology requires the practical application of the knowledge. Many students do not understand this aspect and fail to perform well. These practical applications may involve diagrams, tables, or charts. By looking at some of the psychology essay examples a level, you can always identify some of the common mistakes that most writers make when coming up with this types of write-ups. Our writers start working immediately when âwrite my essayâ order lands in the system. To speed up the process, they make use of all internal resources possible. As a result, the client receives a great work within the shortest possible time frame. Our essay help service is exceptionally diligent when it comes to quality standards and legitimacy. We have been operating successfully for five years now, cultivating a reputation of a fully legit and reliable writing service. Our clients know that they can be sure they will receive a high-quality paper prepared by professional writers working for a completely legit company. It is because of our essay writerâs dedication to providing high quality finished work that we have received the testimonials of so many satisfied clients. William Faulkner was an American writer born on September 25, 1897. Now that you are a happy college student, we do want to congratulate you on this accomplishment! You may assume that from now on your life will be cloudless and cheerful, but it is quite far from the truth. As a student, you have probably experienced loads of work in class and at home already, and so the prospects of socialization or fun time start looking bleak and unachievable. We have helped numerous students who have remained satisfied, and you can become one of them. In any case, you will get the result you aim to get. Our app can become an indispensable tool in cases where you have no idea on how to cope with your homework. It is a wonderful application for those who like their assigment and assignments to be at the highest quality. Our help writing a paper service gives you a great opportunity to purchase the writing task at any time and any day. Our support team responses to all you questions. When there are tons of homework you risk to lose things, which are more valuable â" your friends and relatives. You have to be in touch with people, who care about your life, but on the other hand solving the academic questions is not of less importance. When you strike a snag with that researching process and have no time to accomplish everything, our helping hand is just what you need. No personal information of yours is collected, so there are no links to your identity. Everything you say and financial transactions you perform are encrypted and protected, and we regularly update and elaborate our protection systems. Do you know the phrase, that two heads are better than one? We donât want you to work like a horse for this writing tasks, we are able to help writing a paper for you. Our site is a magic tool, that will not let the most important things to slip your mind. When dealing with our company you can be sure that everything is legal and that you will be pleased with the result. This is one of the biggest concerns that sometimes prevent students from getting help from a paper writing service. Do not fear that someone will learn about our cooperation.
Wednesday, August 5, 2020
Professional Essay Writers
Professional Essay Writers When you try to read their works, you will be able to see and have an idea of how an essay and a short story is written well. Susan Sontag was an American writer, teacher, philosopher, filmmaker, and political activist from New York City, and was born on January 16, 1933. When Susan was young, she had imaginary friends from books and famous American novels. We carefully proofread and check every order before its final submission to youâ"no exception, even for time-critical orders. When entrust âhelp with my essayâ request to EssayHub, you can be sure that your order will be assigned to a pro. We do not hire amateurs; only trusted and reliable writers can build a long-lasting career with us. Our essay service works hard to protect your personal information and payment details. Even your writer has no access to these data, starting with your name and contact info. His works were able to help illustrate the flamboyance and excess of the Jazz Age. During his lifetime, he was able to write 164 essays out of four collections of short stories that were published in popular American magazines. He was also the author of the popular novel, âThe Great Gatsbyâ, which was turned into a film. Some of the other famous works of Fitzgerald are âThis Side of Paradiseâ and âThe Beautiful and the Damnedâ. But I wasn't disappointed with my work from British essay writers. She had written many essays but also published novels. Her first major work was the essay, âNotes on Campâ in 1964. Francis Scott Key Fitzgerald is a famous U.S. short-story writer and novelist. Each of our papers is 100% original and quality assured. When you purchase your academic paper from us you can feel confident that you are getting an outstanding, completely finished copy with a guaranteed passing grade. These are some of the famous writers in American history. Besides, we offer freebies in every package, which means that you will get a bibliography, title page, and table of contents for free. EssayHub has built a reputation of a reliable essay help service provider with the following motto - to deliver products of exceptional quality. Also, if the deadline is shortened, the price per page grows. You need our services if you are out of time, have lots of assignments due really soon, or absolutely no idea on how to complete certain tasks. We have the right people whoâd be happy to help you within a reasonable time and at an affordable rate. They regularly pass tests to prove their qualification. When a client type a search request like âwrite my essay onlineâ and finds EssayHub, the first price they see is $9 per page. This is our start price for an order with a long deadline. The price increases if the assignment requires deeper research and greater professional expertise. Choosing us, you can be 100% sure that youâll get the expected result. 500+ of our writers are supported by skilled editors, proofreaders, and the quality control managers. We ensure 100% confidentiality by assigning you an individual ID number for internal communication. Your head is spinning from the growing number of written assignments at school, college, or uni? No worries, EssayHub essay help service has got you covered. Our expert writing company provides legit customer-oriented services. We hire only well-educated specialists each of which has a Masterâs or a Ph.D. degree.
Tuesday, August 4, 2020
Essay Writing Service You Can Trust When Need An Academic Writer
Essay Writing Service You Can Trust When Need An Academic Writer Whether you want to order a paper right away or simply want to hear more about our services, feel free to contact us at any time. Imagine all your anxieties, frustrations gone, taken away by our professional writer who will simplify your essay writing process in ways you have not before thought possible. It is needless to say that if you aim for a good grade, you must do thorough research. The problem is that only a few students have access to academic or trusted and legit resources, so where can you look for information? Even though you may be tempted to say âon the Internetâ, this is clearly not a good option, as most of the articles you can find here are not written by an expert or professional. Every essay is carefully checked before delivery. Our essay writers are professionals, and always deliver work of the best quality. However, every student is different, and many happen to feel more comfortable expressing their knowledge through a spoken, rather than the written word. When it comes to your essay papers, the situation is especially tricky. Thereâs more to them than just taking the time you need to type out your assignment. Every college paper must be thoroughly researched, plagiarism-free, and well-thought-out, which can take days, and even weeks to accomplish. If you donât want to spend long hours in the library or pay a fee for educational platforms, you better go with an essay writer. Students all over the world encounter a multitude of problems when trying to hand in outstanding papers. This is why writers devote so much time to developing their style. The original manner of paper writing is one of the qualities that our employees possess. All other qualities develop this particular feature of the writer. Sandra is a new member of our paper writing service, but she is equally experienced and qualified to write the papers we promise to deliver. Every day our number of clients increases, which adds confidence. Employees of the firm are experienced graduates who write papers in various disciplines, so they can work on time in keeping with the deadline. But in most cases, in the end, all their effort seems in vain, as they end up frustrated and with a low grade. If you fail to meet these, the grade will be a low one, no matter if you present an innovative idea in your essay. But the good news is that a professional essay writer is accustomed to all these, so these expectations are no longer a challenge for him/her. If youâve written your essay but want a more polished paper, we can edit it for you. One of our professional writers will take your work and polish it to perfection, gaining you a better grade. By choosing ZEssay.com, you are guaranteed to get a high-quality, unique and 100% plagiarism-free essay delivered on time. Think of how important your essays are to your final grade; can you take the risk on a lesser service? You need an expert essay writer and thatâs exactly what youâll get from us. Specialists of our service perform work on time even in the shortest possible period. Depending on the size, complexity, we write an essay from 6 hours to several days. However, if the time is short we can go on your terms. The author can perform your task from scratch even in 3 hours or faster. It is important that the authorâs creative handwriting is recognizable. We guarantee that despite the speed of writing you will get a quality job. We comply with all the requirements and regulations in any case. All you have to do is leave a request on the site and inform us about all the important nuances and deadlines that we must take into account. If you know how to write but do not have time to follow the deadline, you can choose professional paper help. Before this, Sandra worked as a remote freelancer and created papers for us from her home while she took care of her three kids. Now that she sent them all to school, she is more available to do her writing magic for us, which is why we hired her full-time. Exceptional writing is the first and most important aspect of our business, but itâs far from the only thing we can offer our loyal customers.
Saturday, August 1, 2020
Essay Writers Online
Essay Writers Online The ordering process itself is streamlined to make it quick and easy. We write your essay as fast as you need â" If you need an essay in a few hours or a few days, we can accommodate any deadline. Our writers create every single sentence from scratch to make it original. Our writers are well-known for their outstanding writing skills. Plus, they are well versed in their specific field of study. Our writers can guide you, provide recommendations, write a full essay or help you construct the main ideas that you might be finding difficult to get across. Theyâre experts, so no matter what youâre struggling with, they can help. I can recommend using this service, it is not a scam. Cool thing is that you can actually chat with your writer and mention all of the details you need in the paper. When paper writing becomes a burden, students donât have much choice. They simply have to hire a reliable academic writing agency. Without proper assistance, the student puts their academic record under risk. A high-quality paper, on the other hand, can help them get a better overall grade. It doesnât matter how urgent the order is; we always manage to deliver unique work on time. We use several checkers to make sure that all papers you receive are plagiarism-free. Our editors carefully go through all sources and in-text citations. We also promise full confidentiality in all our services. Iâve already ordered four papers from here, and I love that I can always ask for the same writer I had before. Very convenient, and they always know what I need. My thesis work got distinction back in college and since then I decided to become a research writer and help other students. There are different types of college essays you need to write; and every essay has its own requirements and the structure to be followed. Since everything that is original is considered to be valuable; so why not your college papers should be original? I just received my college admission letter and yes! All the credit goes to you for helping me in tough Admission Essay so professionally. Yes, you can do so but only until you've approved the paper and released it to the writer. That is why we always ask our clients to check carefully the papers they get and make sure they are happy with the final result. Your Premium and top-quality services are highly appreciable. Thank you so much for writing my Scholarship Essay so professionally. To be honest, I was not expecting 5 star services. At EssaySupply, we know that low prices are a priority for many students. Over the years, we have written and edited thousands of admission essays and personal statements for students applying to educational institutions all over the globe. A professional research paper writer will review the most credible and reputable resources. The Pro-Papers team consists of young professionals with a positive life attitude and a dedication to helping students achieve their academic goals in the easiest ways possible. Our professionals can work on papers for any academic levels and fields of study. Call the Support hotline or drop a line in Live chat around-the-clock. Essay writing customer support is available at our site without holidays and weekends. Contact us anytime, and friendly managers will help you with anything from the order process to choosing the most fitting writer. Your original essay will be completed in just 3 hours. Join up with qualified essay writers who are committed to excellence. Thatâs because we hired a versatile team of writers with proper knowledge and direct access to high-quality research sources. If youâre after an essay writing agency with highly responsive customer support, Essays.ScholarAdvisor is the right choice! Your contact options include a live chat, which is the quickest and most convenient way for customers to reach an agent. Students are often anxious to find out the final price for the academic writing they need.
Friday, July 31, 2020
Xpertwriters
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Sunday, May 31, 2020
New SAT vs Old SAT Format
As you probably know, as of March 2016, the SAT is in a new format. The New SAT is substantially different from the old version of the exam. The test design has been simplifiedââ¬âthere are now five sections instead of ten. While both versions of the exam have an essay section, the essay is now optional. Every component of the SAT, including the essay, has a new format and a shift in the skills it focuses on. In this post, weââ¬â¢ll show changes to the overall exam and individual aspects of the exam in a series of charts. Test Format: New SAT vs. Old SAT Test Component Old SAT New SAT Total test time 3 hours, -16 questions Data analysis and statistics, 6-7 questions Heart of Algebra, 19 questions (linear equations, systems of linear equations, and inequalities) Problem Solving and Data Analysis, 17 questions (ratios, proportions, percentages, units, quantitative data, probabilities) Passport to Advanced Math, 16 questions (equivalent algebraic expressions, quadratic equations, exponential functions, other nonlinear equations and functions) Additional Topics in Math, 6 questions (basic trigonometry, geometry) Reading: Old SAT vs New SAT Section Components Old SAT Reading New SAT Reading Total time 70 minutes 65 minutes Sections 3 1 Grading scale 200-800 200-800 Questions 67 questions total, all multiple-choice Two sections with 2 questions 44 questions total, all multiple-choice Skills covered Correcting errors in sentences, 18 questions Improving the writing style of sentences, 25 questions Improving the writing style of paragraphs, 6 questions Improving the writing style of passages, 24 questions Correcting errors in passages, 20 questions Essay Format: New vs Old SAT At an overview, you can see that the new version of the exam is certainly simpler and more ââ¬Å"user-friendly.â⬠Still, this does not necessarily mean that the new SAT is easier in every respect. Some basic trigonometry has been added to the Math section and geometry is now being downplayed in favor of other math skills that often require more complex calculations (advanced algebra, probability, etc.). Reading and Writing have eliminated shorter readings in favor of questions based exclusively on longer passages. Although the New SAT essay is optional itââ¬â¢s also much more challenging, requiring test-takers to carefully analyze a written piece rather than independently expressing their own opinions on social issues.All in all, the New SAT is easier in some ways and harder in others. Itââ¬â¢s easier because it has fewer sections and more straightforward organization. Most students will also find certain portions of the New SAT a bit harder academically, but these changes can be a blessing in disguise. The New SAT is designed to help college applicants fully prepare for current expectations from universities as higher education itself continues to grow and change. Section Components Old SAT Essay New SAT Essay Total time 25 minutes 50 minutes Essay format Personal opinion Textual analysis Grading scale 2 to 12 points A score range of 2/2/2 to 8/8/8 Skills covered Expressing and supporting personal opinions General academic writing skill Reading comprehension Rhetorical critique General academic writing skill Optional No Yes
Saturday, May 16, 2020
The Case Of Epperson V. Arkansas - 953 Words
In the wake of the Scopes trial in Tennessee, the State of Arkansas passed an ââ¬Å"anti-evolutionâ⬠statute in 1928, that made it illegal to teach the theory or doctrine that mankind ascended or descended from a lower order of animals, or to adopt or use in any such institution a textbook that teaches the doctrine or theory that mankind ascended or descended from a lower order of animal.â⬠Forty years later, the case of Epperson v. Arkansas (1968) was argued before the Supreme Court. The case originated in 1965, when Susan Epperson was hired to teach 10th grade biology at Little Rock Central High School. The local school board had recently adopted, as a part of an approved curriculum, a new biology textbook that included a section on evolution. Immediately, Epperson recognised her dilemma; that to teach the required curriculum would put her at risk for dismissal under the ââ¬Å"anti-evolutionâ⬠statute. A suit was filed to challenge the constitutionality of the stat ute, and the State Chancery Court of Pulaski County ruled that the statute was unconstitutional. This ruling was overturned by the Arkansas Supreme Court in 1967. Upon appeal, the U.S. Supreme Court held that: Arkansas law cannot be defended as an act of religious neutrality. Arkansas did not seek to excise from the curricula of its schools and universities all discussion of the origin of man. The law s effort was confined to an attempt to blot out a particular theory because of its supposed conflict with the BiblicalShow MoreRelatedThe Theory Of Evolution, Introduced By Charles Darwin,1265 Words à |à 6 PagesCourt of Arkansas was approached by Susan Epperson, an Arkansas public school teacher (Epperson v. Arkansas 393 U.S. 97 (1968)). Epperson had approached the court in hopes to sue the state of Arkansas and challenge their ââ¬Å"anti-evolutionâ⬠statute. It was stated within this statute that it is, ââ¬Å"unlawful for a teacher in any state supported school or universi ty to teach or to use a textbook that teaches ââ¬Ëthat mankind ascended or descended from a lower order of animalsââ¬â¢Ã¢â¬ (ââ¬Å"Epperson v. Arkansas 393 U.SRead MoreReligion and Public school Essay1652 Words à |à 7 Pagesreligion. To prevent this from happening in America, the Framers of the constitution banished the ability for the state to interfere with religion, and vice versa. Yet over time this mixture of government and religion has been tested, especially in cases involving school and religion. Like any argument, there is a party which agrees and another which disagrees. When looking at schools and practices of religion, there is a side that believe the mixture of school and religion is just and should be regularRead MoreCreationism : A Theory Of Primordial History1585 Words à |à 7 Pagesnot a theory or hypothesis. Throughout history the debate between whether it is ethically right or wrong to teach these has been ongoing for too long and must come to a sto p. These beliefs should not be taught in public schools due to the years of case law and disputed legislative actions, both of their belief systems, and the irrefutable facts that prove it morally wrong. Creationists believe that one divine God created the world around 10,000 years ago. This creation took six twenty- four hourRead MoreSepartion of Church and State Essay1246 Words à |à 5 Pagesseparation of church and state. Within our political and school systems there have been a number of controversial issues to include religious holidays, school prayer, teaching evolution and aid to church based schools. The Supreme Court has ruled in many cases in regards to these religious controversial issues. The First Amendment states ââ¬Å"Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; orRead MoreThe Controversy Over Creationism And Evolution1415 Words à |à 6 Pagesdramatically different. One central court case that created a spark of bringing evolution to public schools was the infamous Scopes trial of 1925 in which science teacher John Scopes challenged Tennessee state law and taught evolution in his high school science class. Tennessee state legislature had passed a bill, known as the Butler Act just months before, banning the teaching of evolution. The American Civil Liberties Union (ACLU) represented Scopes after his arrest in a case that riveted public attentionRead MoreConflicts Between Science and Religion1662 Words à |à 7 Pages1960s with a shift in the Supreme Courts views. In 1968 the Supreme Court ruled, in fact, that States may not ban the teaching of e volutionary theory (Epperson v. Arkansas), then again in 1987 with a case that said a State (Louisiana) violated the Constitution by insisting that creation science be taught alongside of evolutionary theory (Edwards v. Aguilara). Philosophical Precepts- The ideas of natural selection and the theory of evolution are more, however, than a scientific paradigm versus aRead MoreCreationism : A Theory Of Primordial History2255 Words à |à 10 Pagesnot a theory or hypothesis. Throughout history the debate between whether it is ethically right or wrong to teach these has been ongoing for too long and must come to a stop. These beliefs should not be taught in public schools due to the years of case law and disputed legislative actions, both of their belief systems, and the irrefutable facts that prove it morally wrong. Creationists believe that one divine God created the world around 10,000 years ago. This creation took six twenty- four hourRead MoreThe Theory of Evolution and Creationism Debate The subject on what goes into public school1700 Words à |à 7 Pagesthe debate it wasnââ¬â¢t till the case 1968 Epperson v. Arkansas were the Supreme Court declared any anti-evolutionâ⬠law unconstitutional Justice Fortas wrote, The States undoubted right to prescribe the curriculum for its public schools does not carry with it the right to prohibit, on pain of criminal penalty, the teaching of a scientific theory or doctrine where that prohibition is based upon reasons that violate the First Amendment. After the Epperson v. Arkansas verdict Christian groups developedRead MoreThe First Ammendment and Dealing with the Separation of Church and State1741 Words à |à 7 PagesChristmas concerts to Holiday concerts would maintain the separation of church and state. (Grunes: 470) There have been several court cases on this and related issues which include Engel vs. Vitale, Everson vs. the Board of Education, and Lynch vs. Donnelly, the Creche case (Klinker, 1991: 93). In 1947, in the Everson vs. Board of Education case, the Supreme Court ruled that the 14th amendment prevented the States and the and the Federal government from setting up a church, passingRead MoreCreationism Vs. Evolution1130 Words à |à 5 Pagesfrom genetic variation, crossbreeding, survival of the fittest etc. Such drastic changes from species to species are due to mutations. In most eyes, mutations are considered to be harmful and destructive. Which is true in some cases, but they are also beneficial in the case of genetics and evolution. Many helpful mutations are incorporated into the normal genotype through natural selection, and when harmful mutations do occur the process of natural selection kills that mutation off. Without randomly
Wednesday, May 6, 2020
Examples Of Archetypes In The Odyssey - 890 Words
Much information can be gained from Homerââ¬â¢s epic,The Odyssey about ancient Greek civilizations and their what they valued morally. The Odyssey has a variety of different archetypes that are still relevant in modern times. The legend of Odyssey has been passed down from poet to poet for five hundred years until finally Homer wrote the Iliad and the Odyssey down somewhere between eight hundred fifty and seven hundred fifty B.C. In Homerââ¬â¢s epic the Odyssey, there are three archetypes that provide insights to Ancient Greek civilizations and their morals. These are the hero archetype, the monster or villain archetype, and the heros journey archetype. One strong archetype in the Odyssey is the hero archetype. ââ¬Å"The archetype of heroism allowsâ⬠¦show more contentâ⬠¦The Ancient Greeks feared not being able to travel and trade with other countries. Odysseus said ââ¬Å"I told them nothing as they could do nothing.â⬠(Homer 783) The second piece of evidence of t he monster and villain archetype in The Odyssey is ââ¬Å"My men all blanced against the gloom,our eyes were fixed upon that yawning mouth in fear of being devoured.â⬠(Homer 807) The six-headed monster,Scylla would snatch up six sailors at a time and devour them while they were still alive. Odysseus had to choose between Scylla and Charybdis,which is where we get the less of two evils archetype. The third and final example of the monster and villain archetype in The Odyssey is the encounter with the cyclopes,Philoctetes. ââ¬Å"Neither pity nor reply came from him,but in one stride he clutched at my companions and caught two in his hands like squirming puppies,to beat their brains out,splattering the floor. He dismembered them and made his meal.â⬠(Homer 232) Philoctetes was not hospitable to his guests like the Greeks believed everyone should. The Ancient Greeks believed that if you were not hospitable then you would be punished by the gods. Philoctetesââ¬â¢ punishment for not being hospitable was the loss of his vision. After every obstacle Odysseus overcame,another one would appear but he continued towards hisShow MoreRelatedExamples Of Archetypes In The Odyssey1291 Words à |à 6 PagesArchetypes in The Odyssey All humans have ideals and patterns in common. Humans from a thousand years ago and humans in modern times have archetypes. Archetypes are characters, actions, or situations that are repeated in all human life. Archetypes are found in myths, legends, dreams, films, music, literature and several other forms of entertainment. In fact, The Odyssey, a prominent piece of writing, contains many archetypes. The Odyssey is a 3,000 year-old epic written by Homer in Ancient GreeceRead MoreExamples Of Archetypes In The Odyssey1002 Words à |à 5 Pagesprolific, intriguing adventure stories ever written. His exceptional use of archetypes adds anticipation and excitement throughout the entire poem. This story has a mix of adventure, suspense, love, and loss. All of these features are archetypes that are shown in Homerââ¬â¢s epic poem. Greek culture is a big part of the archetypes in this poem as well. The three archetypes that I chose are some of the most frequently seen archetypes in advent urous stories or poems. This epic poem was written approximatelyRead MoreExamples Of Archetypes In Homers Odyssey1292 Words à |à 6 Pageshumans in modern times have archetypes. Archetypes are characters, actions, or situations that are repeated in all human life. Archetypes are found in myths, legends, dreams, films, music, literature and several other forms of entertainment. In fact, The Odyssey, a prominent piece of writing, contains many archetypes. The Odyssey is a 3,000-year-old epic written by Homer in Ancient Greece. It describes the adventures of Odysseus. As well as being found in The Odyssey, archetypes are evident throughoutRead MoreArchetypes In The Odyssey868 Words à |à 4 Pagesover time,rarely found, happen to be found in ancient literature. The connections ,archetypes, can be found in the adventurous book The Odyssey. Ancient Greek culture is brought up by Homer through archetypes. In the Odyssey, topics such as terrifying monsters , love tests, and an unstoppa ble hero are all related to ancient Greek culture. The Odyssey shows archetypes that also reveal this culture. Three archetypes found are monsters, loyalty, and a hero, which shows the ancient Greek culture forRead MoreEssay on Archetypes in the Odessey718 Words à |à 3 Pages11/13/12 Archetypes in The Odyssey In Homers epic poem ââ¬Å"The Odysseyâ⬠there are many archetypes, many of which were the origin of the archetype. An archetype is a character type, place, or symbol, every culture shares. In ââ¬Å"The Odysseyâ⬠Homer uses archetypes to evoke meaning to the story. Some examples of archetypes in ââ¬Å"The Odysseyâ⬠are the temptress, and the father-son conflict. In the story ââ¬Å"The Odysseyâ⬠there are a couple temptressââ¬â¢. Two examples are Calypso and the sirens. In ââ¬Å"The Odysseyâ⬠CalypsoRead MoreArchetypes In Ancient Greek Culture879 Words à |à 4 Pagesculture over time are in ancient literature. The connections ,archetypes, can be found in the adventurous book The Odyssey. Ancient Greek culture is brought up by Homer through archetypes. These archetypes help connect one another over time. In the Odyssey, topics such as terrifying monsters , love tests, and an unstoppable hero are all related to ancient Greek culture. The Odyssey shows archetypes that also reveal this culture. Three archetypes found are monsters, loyalty, and a hero, which shows theRead MoreOdyssey Archetype Essay996 Words à |à 4 Pages Odyssey Archetype Essay The Odyssey, a ten long epic journey consisting of love, war, and despair; the odyssey dives into human tragedy that no man would ever want to experience. This is a reason why the odyssey is so significant to today s literature. The Odyssey occurred ancient Greece times. The odysseys genre is an adventure but has aspects of all other genres. In this essay I will be explaining the archetypes in the odyssey that are most relevant in the Odyssey. I will be going into fullRead MoreThe Odyssey Archetype998 Words à |à 4 PagesOdyssey Archetype Essay The Odyssey, a ten year long epic journey consisting of love, war, and despair; the odyssey dives into human tragedy that no man would ever want to experience. This is a reason why the odyssey is so significant in today s literature. The Odyssey occurred ancient Greece times. The odysseys genre is an adventure but has aspects of all other genres. This essay be explaining the archetypes in the odyssey that are most relevant in the Odyssey. This essay will be going intoRead MoreOdyssey Archetype Analysis850 Words à |à 4 PagesArchetypes in ââ¬Å"The Odysseyâ⬠and Greek culture Homerââ¬â¢s epic poem is one of the most prolific, intriguing adventure stories ever written. His exceptional use of archetypes adds anticipation and excitement throughout the entire poem. This story has a mix of adventure, suspense, love, and loss. All of these features are archetypes that are shown in Homerââ¬â¢s epic poem. Greek culture is also a big part of the archetypes in this poem as well. The 3 archetypes that I chose are some of the most frequently seenRead MoreOdysseus Archetype Analysis785 Words à |à 4 Pagescourageous whirlpool Charybdis. They all attempted to kill the heroic Odysseus but failed to. The author of the epic poem, The Odyssey, is credited to Homer. Homer wrote his epic somewhere in eighth century BC. Some archetypes used in Homerââ¬â¢s epic heroic, monsters, and hospitality. The first archetype we will discuss is the heroic archetype. Homer first uses the hero archetype in his epic, when he brutally stabbed the eye of the great Polyphemus. Homer gives you a very well insight that Odysseus uses
Tuesday, May 5, 2020
Adequacy of the Mandatory Rotation of Audit Firms
Question: Discuss about theAdequacy of the Mandatory Rotation of Audit Firms. Answer: Introduction According to section 324DA (1) and (2), of the 2001 corporations act, an auditor is not allowed to be an auditor of one firm for a period of five years[1]. This law establishes a mandatory rotation of partners, for purposes of preventing prevent and fairness in financial reporting. However, it is the 2004 Audit Reforms and the Corporation Disclosure Act that was responsible for ensuring that corporate organizations rotate audit firms, after a period of five years[2]. The law has been criticized by a number of stakeholders in the large corporate organizations that it affects the quality of audit reports, because of movement of experienced audit staff who are auditing the financial reports of the company. However, the law has helped in improving corporate governance and financial disclosures in Australia; hence it is working adequately in Australia. In fact, a research conducted by Hossain and Larrelle indicates that companies which voluntary rotates auditors have seen a significant impact on corporate governance[3]. These companies are now able to develop policies and laws that ensure financial transparency and the satisfaction of the needs of its stakeholders. These stakeholders include customers, shareholders, their suppliers and the government. According to the study by Hossain and Larrelle, the main reason that corporate organizations are complaining about the implementation of the law, is the fact that it is an expensive process for auditors and their firms, to keep on rotating after about five years. However, upon examination of about 1200 companies between 2003 and 2009, Hossain and Larrelle explain that most of these companies allowed for voluntary rotation of audit firms[4]. They allowed for voluntary rotation of audit firms because the costs the organization incurred was not that high, and the rotation of these firms led to better efficiency in corporate governance and financial reporting. This is because new auditing firms came up with new ideas on governance based on the changing needs of the society. It also made the company to be flexible in the manner that they engage in financial reporting and corporate governance. Furthermore, during this study, Sarowar and Hossain explain that 15% of the companies that engaged in voluntary rotation of audit firms showed a significant improvement on the efficiency of their corporate governance[5]. Therefore, the result of this study reinforces the notion that the Mandatory Audit Rotation Firm has led to an improvement of the corporate governance of companies in Australia. Furthermore, Hossain and Larrelle explain that there was an increase in efficiency, in the manner which the audit firms provided financial disclosures. Of the 1200 firms that were analyzed, most of them provided accurate financial reporting, because the auditors feared that a new firm would scrutinize its auditing activities, and in circumstance where there is poor reporting, they will be identified[6]. Hossain and Lorralle explain that before the enactment of the 2004 law that requires companies to rotate the firms engaged in auditing the financial records of a company, Australian companies could have the same auditors for a period of about 20 years. This could compromise the manner which these auditing firms were auditing the records of the organization; hence, promoting fraud and poor financial reporting[7]. However, with the enactment of the Audit Reforms and Corporation Disclosure Act, companies were forced to rotate auditing firms after a period of about five years, resulting to accurate financial reporting and disclosure. Furthermore, auditors of these firms were reluctant to report and disclose the financial records as per the wishes of their clients. Instead, auditors of these firms followed professionalism and ethics while carrying out auditing, because of the need of protecting their brand names and fear of being reported by new auditing firm that will take over, once they leave[8]. Therefore, it is possible to assert that mandatory auditing of firms plays an important role in promoting the independence of an auditor. For the success of an auditing process, the auditors must be independent. The independence of an auditor during the process of financial reporting is recognized under section 324DC of the 2001 Corporations Act[9]. The law is developed on the basis that without an in dependent auditor, chances of getting accurate report is minimal. Despite the adequacy of the mandatory audit rotation of firms, critics argue that it is an insufficient process, and it cannot guarantee the quality of an auditing process[10]. The major reason that these critics argue against the implementation of the audit rotation law is because it takes about two years for a new auditing firm to understand the accounting system and records of a firm[11]. Furthermore, for large companies, it may take longer because they operate complex financial records. However, these allegations are not accurate because of established standards and practices of financial reporting. Finally, mandatory audit rotation of firms is working adequately in Australia. This is because the law has helped in improving corporate governance through accurate financial reporting and disclosures. Furthermore, the law promotes the independence of auditors, because they will resist to be influenced by their clients, for purposes of providing inaccurate financial disclosures. Despite these advantages, there are concerns that the law is insufficient because it requires more time for new auditors to understand the financial reporting techniques of an organization. However, this is not correct because there are established standards that govern the process of financial reporting. Bibliography Books, Journals and Articles Cheuk, Man Chiu, Auditor Rotation Versus Audit Partner Rotation (2006) Houghton, Keith A et al, The Future Of Audit (ANU E Press, 2010) Hossain, Sarowar and Larelle Chapple, "Mandatory Auditor Rotation Australian Evidence" [2015] Australian Journal of Corporate Law Kim, Hakwoon, Hyoik Lee and Jong Eun Lee, "Mandatory Audit Firm Rotation And Audit Quality" (2015) 31 JABR Ryken, Kirsty, Renee Radich and Neil L. Fargher, "Audit Partner Rotation: Evidence Of Changes In Audit Partner Tenure As The Result Of Mandatory Regulation In Australia" (2007) 1 Current Issues in Auditing Cases and Legislations Corporations Act 2001 Section 324 DC Audit Reforms and the Corporation Disclosure Act 2004
Friday, April 17, 2020
Parenting theory Essay Example
Parenting theory Essay Parenting org will try to answer 2 question: which business should we own? What parenting approach will get the best performance from those busineses? Instead of looking at how businesses relate to one another, a parent organization should look at how well its skill fit its businesses needs and whether owning them creates or destroy value. Parenting theory suggest that most CEO should concern with two crucial questions: what business should this company, rather than rival, own and why? And What org structure. Management process and philosophy will foster superior performance from its businesses? The best parent companies create more value in their businesses than rivals would. We will write a custom essay sample on Parenting theory specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Parenting theory specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Parenting theory specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Multi business bring together under a parent org businesses that could potentially be independent. Such parent company can justify themselves economically only of their influence creates value. For example: The parent org can improve business plan and budget , promote better linkages among them, provide especially competent central function or make wise choices in its own acquisitions , divestment and new ventures. How corporate parenting add value to its businesses units? That occur when the parents skills and resources fit well with the needs and opportunities of the businesses. If there is not a fit, the parent is likely destroy value. A parent that does not understand the critical success factors in a business is likely to destroy vale. To add value: ICM, Restructure, Knowledge, transfer skill and sharing activities. A parent without detailed knowledge of a business market my not be aware of the opportunity to combine sales. Synergy. Five type of synergies: Cost savings, Revenue enhancements, process improvements, financial engineering and tax benefit. COST SAVINGS This is the most common type of synergy and the easiest to estimate. Peter Shaw, head of mergers and acquisitions at the British chemical and pharmaceutical company ICI, refers to cost savings as hard synergies and points out that the level of certainty that they will be achieved is quite high. Usually, they come from eliminating jobs, facilities, and related expenses that are no longer needed when functions are consolidated, or they come from economies of scale in purchasing. Cost savings are likely to be especially large when one company acquires another from the same industry in the same country. For example, SBC Communications, the former South-western Bell, realized substantial cost savings when it acquired Pacific Telesis. Within the first two years of this merger, SBC saved more than $200 million in information-technology operating and maintenance costs. It also saved tens of millions of dollars by combining the merged companies purchasing power. Even though cost savings are t he easiest synergy to calculate, overly optimistic projections certainly do occur, so you need to look very carefully at the numbers you 1 re presented with. If youre evaluating projections, be aware of three common problems. First, analysts may overlook the fact that definitions of cost categories vary from company to company. (For example, are warranty costs included in the cost of production or the cost of sales?) So it may appear that there are more easily eliminated costs in a category than turn out to be the case. Second, costs are incurred in different places depending on the structure of each company. Acquirers may assume they can eliminate more corporate or divisional administrative costs than they actually can because essential work is getting done in unexpected places. Third, it is easier to eliminate positions than the people who fill them. Often a job is eliminated on paper, but the person in the job is very talented and must be shifted ewhere in the company. Therefore, if a consolidation Ins to suggest that 200 jobs are destined for the ax, that doesnt mean that 200 salaries are, too Acquirers often underestimate how long it will take to realize cost savings. Sometimes that happens because the plans specifying how integration will proceed are insufficiently detailed. In other cases, it happens because the people in both companies are resistant to change, and senior managers often delay making tough cost cutting decisions. And, of course, the longer it takes for cost savings to be realized, the less value they create. REVENUE ENHANCEMENTS Its sometimes possible for an acquirer and its target to achieve a higher level of sales growth together than either company could on its own. Revenue enhancements are notoriously hard to estimate, however, because they involve external variables beyond managements control. The customer base of the acquired company, for instance, may react negatively to different prices and product features. A combined customer base may balk at making too many purchases from a single supplier. And competitors may lower their prices in response to an acquisition. Revenue enhancements are so difficult to predict, in fact, that some wise companies dont even include them when calculating synergy value. Matthew Slatter, the CEO of Bank of Melbourne, says, We model this [revenue enhancements], but never factor it into the price. Similarly, Peter Shaw at ICI considers them soft synergies and discounts them heavily in calculations of synergy value. Despite their dangers, revenue enhancements can create real value. Sometimes the target brings a superior or complementary product to the more extensive distribution channel of the acquirer. That happened when Lloyds TSB acquired the Cheltenham and Gloucester Building Society (which had a better home-loan product) and Abbey Life (which had insurance products). In both cases, Lloyds TSB was able to sell those products to its dramatically larger retail customer base, thus generating more revenue than the three entities could have done individually. Similarly, having acquired Duracell for a 20% premium, Gillette was confirmed in its expectation that selling Duracell batteries through Gillettes existing channels for personal care products would increase sales, particularly internationally. Gillette sold Duracell products in 25 new markets in the first year after the acquisition and substantially increased sales in established international markets. In other instances, a target companys distribution channel can be used to escalate the sales of the acquiring companys product. That occurred at Gillette when it acquired Parker Pen. In calculating what it could pay, Gillette estimated that it would be able to get an additional $25 million in sales for its own Waterman pens by taking advantage of Parkers distribution channels. A final kind of revenue enhancement occurs when the bigger, post-acquisition company gains sufficient critical mass to attract revenue neither company would have been able to realize alone. Consider what happened when ABN and AMRO merged to form ABN AMRO, the large Dutch bank. Afterward, other large banks pulled the new company in on syndicated loans that neither ABN nor AMRO would have been asked to participate in individually. PROCESS IMPROVEMENTS Cost savings result from eliminating duplication or from purchasing in volume; revenue enhancements are generated from combining different strengths from the two organizations. Process improvements, by contrast, occur when managers transfer best practices and core competencies from one company to another. That results in both cost savings and revenue enhancements. The transfer of best practices can flow in either direction. The acquirer may buy a company because the target is especially good at something. Conversely, the acquirer may see that it can drastically improve the targets performance in a key area because of some competence the acquirer has already mastered. Take the case of National Australia Banks purchase of Florida mortgage lender HomeSide. HomeSide has an extremely efficient mortgage-servicing process that NAB plans to transfer to its banking operations in Australia, New Zealand, and. the United Kingdom. The same was true of ABN AMRO when it acquired the U.S. commercial bank Standard Federal. In that case, process improvements went hand in hand with cost savings: because its mortgage operation was so efficient, SF eventually took over the combined banks entire mortgage business. Product development processes can also be improved so that new products can be produced at lower cost and get to market faster. Such was the case when Johnson Controls acquired Prince Corporation, a maker of rear-view mirrors, door panels, visors, and other parts of automobile interiors. Prince was better than Johnson Controls at understanding customers needs-both existing and anticipated-and consequently it produced higher-margin products. Prince also had an excellent process for ramping up production of new products, which enabled it to move from design to mass production about twice as fast as Johnson Controls could, maintaining higher quality levels while speeding cycle times. Johnson learned from Prince and was soon able to apply those advantages to its own products. For an example of the process improvements an acquiring company can bring to the table, take a look at newspaper giant Gannett. Gannett has a database of financial and nonfinancial measures for each of its 85 newspapers; executives use this rich resource to determine best practices, both boosting revenue and lowering costs. Larry Miller, Gannetts CFO, explains, We have been able to dramatically improve the papers weve bought. The key for us is knowing in very minute detail how to run a business. This gives us very specific ideas for improvement. Through more efficient production and distribution processes, Gannett has been able to extend its deadlines for news and advertising copy while simultaneously delivering the newspaper more quickly. That helps advertisers and improves Gannetts revenue. Gannett is also able to determine where classified rates are too high, hurting volume, and where they are too low, leaving money on the table. Because it can expect to yield quick, substantial p rocess improvements, Gannett can pay very high premiums for its acquisitions. When you consider that many of the acquisitions are run independently-and so dont offer many consolidation opportunities-the high premiums are quite extraordinary. In fact, Miller has told us, People are often shocked at what we pay. In nearly all cases, though, performance improvements after the fact have justified the high prices. The synergies of cost savings, revenue enhancements, and process improvements may be easy to understand conceptually, but our research demonstrates how hard they are to forecast accurately. Why? Most calculations of synergy value occur under horrendous conditions: time pressure is intense, information is limited, and confidentiality must be maintained. Since conditions are so far from ideal, the managers and board members responsible for the final decision should always scrutinize the assumptions underlying the numbers. FINANCIAL ENGINEERING Acquirers often think-and hope-that if they borrow cash to finance a transaction, theyll reduce the weighted average cost of capital. That is not a good reason to do a deal. If either the acquirer or the target company could afford to take on more debt; each could have borrowed it on its own. However, some companies can find genuine synergies through financial engineering. For example, an acquisition can increase the size of a company to a level where there are clear economic benefits to pooling working- capital finance requirements and surplus cash, as well as netting currency positions. These benefits can be quite substantial. When the Credit Suisse Group merged with Winterthur, 10% of the forecasted synergies came from reducing funding costs through optimized capital management. Heres another genuine financial-engineering synergy: a transaction may allow a company to refinance the targets debt at the acquirers more favourable borrowing rate without affecting the acquirers credit rating. That is especially likely to happen in the financial services sector because those companies are big and their risk is diversified. TAX BENEFITS Tax considerations are often a barrier that must be overcome to justify a deal, a fact that makes tax-related synergies very difficult to assess. Its useful to distinguish between tax structuring, which makes the deal possible, and tax engineering (also called tax planning), which ensures that the overall tax rate of the combined company is equal to or lower than the blended tax rates of the two companies before the deal. Regulators often believe that companies using perfectly legitimate structuring and engineering techniques to avoid incurring additional costs are simply taking advantage of loopholes. Thus companies are not anxious to disclose any clever techniques they may have used. The goal of tax structuring is to avoid as many onetime tax costs as possible. Those costs may include capital and transfer duties, as well as change-of-ownership provisions that can trigger capital gains or prevent tax losses from being carried forward.
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