The Definition of an Operating Segment Essay Example | Topics and Well Written Essays - 750 words

The Definition of an Operating Segment - Essay Example Corporations that sell at the retail level, but who also have an online operation have multiple operating segments. The e-commerce operation would be considered an operating segment. Let’s take the Jiffy Lube business as an example. The money generated by the oil change operation would be considered an operating segment. The car wash operation of the business is another operating segment. Any food items sold inside the store in the waiting area would be a third operating segment of the company. 2. I agree with your definition of an operating segment. It is imperative for the CEO or COO of a company to evaluate the performance of each operating segment on a recurrent basis. Whenever an operating segment starts to under perform that segment could become unprofitable. A strategy that can be used by management to eliminate operating segments that are not generating profits is divesture. Divesture can be defined as the partial or full disposal of an investment or asset through sale, exchange, closure or bankruptcy (Investopedia, 2011). Investopedia.com (2011). Divesture. Retrieved September 7, 2011 from http://www.investopedia.com/terms/d/divestiture.asp#axzz1XEq4B6YF Effective and successful managers are able to generate profits from all the operating segments of a company. On many instances companies achieve expansion by adding operating segments to their operations. ... Two powerful stock exchanges are the NYSE and the LSE. The Securities and Exchange Act of 1933 requires companies to register with the SEC prior to going public. The Securities and Exchange Act of 1934 discusses the matter of being public. Once a company is public the SEC oversees its activities. The Securities and Exchange Act of 1934 regulates broker dealers and stock exchanges. 6. GAAP guidelines are used in the preparation of financial statement disclosures. Financial statement disclosures are comments or explanations listed in a company’s financial statements. Three types of items that are covered by disclosures and whose inclusion is mandatory based on GAAP rules are changes or errors, asset retirement and insurance contract modification. There are also voluntary disclosures included in the business reports of companies. Some voluntary disclosures include forward looking statements and management analysis. 5. The threshold to for an operating segment to be reportable is listed below: Reported revenue is at least 10 percent of combined revenue Reported profit (loss) is at least 10 percent of combined profit (loss) Assets are 10 percent or more of combined assets (Schroeder & Clark & Cathey, 2011). Schroeder, R.G., Clark, M.W., Cathey, J.M. (2011). Financial Accounting Theory and Analysis (10th ed.). New Jersey: John Wiley & Sons. 7. Weekly Summary Week 5 was very challenging, but I learned a lot about accounting during the week. The individual paper discussed pension funds. I learned that the use of pension funds became used a lot in corporate America after World War II. The accounting profession and the government have ensured that corporations respect the rights of retirees by properly funding pension funds. In

Management Sustainability Plan Coursework Example | Topics and Well Written Essays - 750 words

Management Sustainability Plan - Coursework Example The paper tells that the water resource problem talked about is overfishing which has been practiced by fishermen for quit longer time. According to VLR, fishermen have been engaging in deep sea fishing which has led to depletion of big fish to about only 10 percent remaining in the sea which has raised alarm among the environmentalists. Overfishing has also led to decreased number of fish species available in the sea since they no-longer breed leading to their depletion. Most fishermen are motivated to overfishing by the reward they get leading to the creation of the problem. The big population has also contributed to the problem since people need food to keep themselves surviving in undergoing their daily duties. The problems met as a result of declining fish stocks can be addressed through management and sustainability plans which are favorable to both sides. One of management and sustainability plans will be through seasonal fishing. This will allow fishing for a certain time fra me then living fish to breed as they regain population. Most of the problems have been as a result of overfishing and leaving no room for various fish species to breed as a result of disturbance. Fish can be given 4 months to breed without any form of fishing and resuming fishing for 8 months yearly. However, this sustainability plan must start with community awareness, and they be educated in ensuring they get the essence otherwise it may not work. Second management and sustainability plan is through diversification of sources of incomes and diet. This is possible through having different sources of acquiring income as well as food hence minimizing the pressure on one source, which is fishing (Hompson & Jorgensen 31). Creating awareness first will be critical for the success of this plan as fishermen will see the need of diversification through being educated. It may be a long term plan but will be fruitful and sustainable to the generations to come since it can be monitored. Build ing fish ponds can be helpful in sustaining if there are resources since it will create another avenue of getting fish incase the community is not willing to change in diet. The above mentioned plans are sustainable and are favoring both environmentalist and the fishermen. Diversification of sources of revenues and source of food can be viewed positively by the environmentalists because it will lessen the pressure put on fishing activities. However, it may not be quickly viewed positively by fishermen being that they have lived on fishing as the only source of income and of food over decades. It may be viewed negatively, but at last it will be good and will be adopted by both parties. Seasonal fishing will be welcomed by environmentalist and fishermen because the end-result will be overwhelming. It will provide the opportunity to have fish throughout, and they will increase in population to their advantage. There may be contrast views concerning the use of fish pond as a result of p erceived resources to be used, but it is a good, sustainable plan too. Environmentalist can embrace it since it will be man-made and more fish species can be introduced into it. Fishermen too can view it positively since it is man-made fish source with the owner in full regulations without external interference. Various techniques of catching fish have different problems that they bring to the ecosystem. One of the problems as a result of this fishing technique is unbalancing of the food chain, which comes in several ways. The ability of man to do overfishing depletes fish resulting to deficiency of food on sea animals feeding on fish. Proper fishing techniques control the balance of food chains since there is the availability of the preys as well as the predators. This technique of fishing also causes poor breeding among fish as a result of disturbances in their breeding grounds. The proposed plan in the community may be affect some people in one way or another depending on the tim e of

Assignment Research Paper Example | Topics and Well Written Essays - 3250 words - 1

Assignment - Research Paper Example The organization suffered greatly by having a single-legged man in ass-kicking contest with the same leg behind the back. The Seminole tribe being in war with the government despite the Casino being operated for 20 hours. The organization lacked control over the movement and fixing the machine. Workers were also unreachable during the weekend. There is further a weakness of lack of three rules, and each person does what he feels. Further, the firm could never okay the advertising. Further, the firm suffered from the unwillingness of customers to buy FL casino. Customers yawn to attend casino but are scared by the stringent rules. The state gaming competed with the casino. The firm suffered from the inability to operate outside the city due to lack of trust amongst the three brothers. The firm stands to benefit from the looming tax reduction that is moving downwards from initial 65% to 45% to the projected 25%. Moreover, with little competition arising from the last ten years and the tax reduction is an opportunity for expansion. In addition, there has been favorable legislation in WI dog and snowmobile racing making tribes to be aware of the casino ops hence turning out to masses. Further, the legalization of gambling by NY, PA is another lucrative opportunity for expansion. Further the exit by Atlantic City is also an opportunity for the organization to expand. The organization suffers from the threat of being highly taxed and regulated paying 45 cents per dollar. However, there has been a tax reduction from 65% moving downwards to 25% offering a lucrative opportunity for the organizational expansion. The other threat that affects the firm is that of Dade community campaigning against gaming. The stringent laws en enacted in Dade City that saw Jed Bush government winning in 2008 and subsequently restricting under 21 from accessing the Casino in the following year. Further, the gaming rules are so harsh that keeps away the potential customer’s posing a

Multiprogramming And Time Sharing

Multiprogramming And Time Sharing In a multiprogramming and time sharing environment, several users share the system simultaneously. This situation can result in various security problems. What are two such problems? Ans1. (a) In Multiprogramming and time sharing environment multiple users share the data and system so these are following two problems which might occur There can be the case of pilfering of data, which can result in various problems. It means after gaining illegal access in somebody system and thieving the data is a problem One more problem can be, no proper accounting of resources, it means if somebody is using the resource without maintaining proper accounting data, is a serious problem. Can we ensure the same degree of security in a time shared machine as in a dedicated machine? Explain your answer. Ans1. (b) We cannot assure same level of security as it is presented in dedicated machine. Because in time sharing environment, multiple users are accessing the system, so it is somewhat difficult to implement because if we are planning to use a high-level encryption for the sharing environment, than it will be difficult to implement that security. Each and every security system made by human can be broken by another human. Under what circumstances would a user be better off using a time sharing system rather than a PC or single user workstation? Ans2. There are two types of basic working environments Time sharing environment Dedicated resource environment In time sharing environment, multiple users are sharing the system and resources and this type of environment is useful when the tasks which are to performed are big or large and hardware resources are fast efficient. The full power of the resources can be consumed for the user problems. Dedicated environment is useful when the tasks which are to be performed are small level. This environment is preferred when hardware resources are sufficient to handle the users problem. In the designing of the operating system there are two approaches modular kernel and layered approach? How are they different? Ans3. Both modular kernel and layered approach are the approaches of the designing of the architecture of operating system. Layered Approach: Layered approach follows the concept of design in the form of different layers. In this the operating system is divided into layers in which core layer is hardware resources and the topmost layer is User-Interface. The layers which are in-between interact with the layer below it and finish the tasks. In this all the subsystems are to be executed in strict order. Modular Kernel Approach: This approach divides the operating system designing into modules of various levels. Like for e.g. in modules various different fields like booting, process, jobs, etc are divided and they run their modules in random manner. In a single module a group of various tasks are specified. Difference between both these designs is that layered approach imposes strict ordering of other layers; lower layers are not allowed to invoke operations corresponding to upper layer operations, whereas in the case of modular approach various modules can invoke each other without any constraint. Part B There is guest operating system and a host operating system like VMware? List all the factors in choosing the host operating system? Ans4. The factors which affect the selection of host operating system are: The host operating system should be of upgraded version which you are using as using as guest operating system. Hardware resources get shared in case of guest operating system, so care must be taken off. Because if the resources scarcity occurs both the OS will hang. Operating system used must be stable. It more depends upon security and speed. The kernel is responsible for a action with the processes. Search through the action of kernel and describe what the action is? Ans5. Kernel is known as the heart of the Operating System. Kernel is the main task handler of the OS. It represents as a bridge between applications and the data processing which is performed at hardware level. The actions of Kernel are : Kernel sets up an address space for the program, loads the files containing the programs code into memory and executes it. Multi-tasking kernels are able to give the user the virtual view that the number of processes running simultaneously is higher than the maximum number of processes the computer is actually running. Kernel uses scheduling algorithms to determine which process is running next and how much time it will be given. The algorithm chosen may allow for some processes to have higher priority than others. The kernel generally also provides these processes a way to communicate; this is known as inter-process communication. Kernel is responsible for communicating the hardware resources with the software components. Co-operative multitasking, where each process is allowed to run uninterrupted until it makes a special request that tells the kernel it may switch to another process. Such requests are known as yielding. Q6. Considering both the system level and the programmer level. Consider the advantage and disadvantage of the following structure. Synchronous and asynchronous communication. Ans (a) Synchronous communication is direct communication. In which the communication is time synchronized. It means all the users are involved in the communication are present at the same time. Asynchronous communication does not require that all the users involved in the communication should be present at the same time. For e.g. e-mails, blogging. Asynchronous is useful when the communication is done at far scale means online. Automatic and explicit buffering. Ans (b) Automatic buffering provides a queue which of infinite length, which will never block the user while waiting to perform a task. Disadvantage: In this large amount of memory space is wasted while allocation. Explicit Buffering asks explicitly that how much memory must be allocated as the available queue. In this user can be blocked while it is performing some task Advantage: Less Memory space will be wasted with explicit buffering. Send by copy and send by reference Ans (c) Send by copy, in this type of method original value of the variable is never changed throughout the program or task. Whereas in the case of send by reference, address of the original variable is passed and any changes made in the reference value will be reflected in the original value. Fixed-sized and variable-sized messages. Ans (e) This concept is used at the time of allocation of space of the buffers. In fixed-sized, fix amount of memory is allocated to buffer which will create a problem at the time of memory allocation and forms a memory blockage. Because it can hold limited number of tasks/messages only. Whereas in variable sized the buffer memory can be reallocated and resized at any place. In this the buffer-size is not pre-known.

Viewers Perceptions of On-Air Cursing Essay -- essays research papers

This study used a 2 x 2 x 2 design to examine the effects of warning labels, bleeping, and gender on viewers' perceptions and enjoyment of a docu-drama. We also examined the individual difference variable of verbal aggressiveness to test for possible interactions. Overall, the warning labels increased enjoyment of the program containing profanity among college students. Bleeping had no effect on either program liking or perceptions of realism; however, bleeping decreased perceptions of the program's offensiveness, and increased viewers' perceptions of profanity frequently estimates. Lastly, verbally aggressive participants perceived the program as more realistic, and the language as less offensive ********** The Telecommunications Act of 1996 mandated that broadcasters in the United States adopt program age and content ratings in order to help viewers make program viewing decisions. Since then, not only have program ratings and warning labels become a more familiar sight on television programs, but the very content that viewers are being warned about (e.g., profanity) appears to be occurring more frequently (Bauder, 2002). Research has examined the effect of age and content ratings and warning labels on children's program liking and perceptions of content, and found that in some circumstances, warnings and ratings have effects opposite those intended by the legislators (see, for example, Cantor & Harrison, 1996). Considerably less research has examined the effect on adults' perceptions of content (however, see Bushman, 1997). Furthermore, a majority of the research examines the effects of ratings and warnings on violent content (e.g., Cantor & Harrison, 1996; Cantor, Harrison, & Nathanso n, 1998; Herman & Leyens, 1977) or educational content (Krcmar & Albada, 2000). Little, if any research has examined the effect of ratings and warnings on attitudes toward, and perceptions of, other potentially objectionable material such as cursing. It may be interesting to ask, therefore, if assigning a warning label affects how adult viewers interpret and recall cursing when it appears in television programs. In addition to the use of program warnings, there are increasing numbers of cable channels available to viewers which may have served to loosen some norms regarding appropriate standards for programming. For example, in a recent airing of A Sea... ...estudy/main.asp Pashler, H.E. (1999). The psychology of attention. Cambridge, MA: MIT Press. Rohsenow, D. J., & Bachorowski, J. (1984). Effects of alcohol and expectancies on verbal aggression in men and women. Journal of Abnormal Psychology, 93, 418-432. Triesman, A. (1964). The effect of irrelevant material on the efficiency of selective listening. American Journal of Psychology, 77, 533-546. Underwood, G., & Murray, N. (1971). Shadowing and monitoring for selective attention. Quarterly Journal of Experimental Psychology, 23, 284-295. Wurtzel, A., & Surlin, S. (1978). Viewer attitudes toward television advisory warnings. Journal of Broadcasting, 22(1), 19-31 Marina Krcmar (Ph.D., University of Wisconsin, Madison) is an Associate Professor in the Department of Communication Sciences at the University of Connecticut. Her research interests include effect of violent television on children and the impact of media policy on families. Steve H. Sohn is a doctoral candidate in the Department of Communication Sciences at the University of Connecticut. His research interests include media effects on body image and media effects on consumers' advertising message process. Viewers Perceptions of On-Air Cursing Essay -- essays research papers This study used a 2 x 2 x 2 design to examine the effects of warning labels, bleeping, and gender on viewers' perceptions and enjoyment of a docu-drama. We also examined the individual difference variable of verbal aggressiveness to test for possible interactions. Overall, the warning labels increased enjoyment of the program containing profanity among college students. Bleeping had no effect on either program liking or perceptions of realism; however, bleeping decreased perceptions of the program's offensiveness, and increased viewers' perceptions of profanity frequently estimates. Lastly, verbally aggressive participants perceived the program as more realistic, and the language as less offensive ********** The Telecommunications Act of 1996 mandated that broadcasters in the United States adopt program age and content ratings in order to help viewers make program viewing decisions. Since then, not only have program ratings and warning labels become a more familiar sight on television programs, but the very content that viewers are being warned about (e.g., profanity) appears to be occurring more frequently (Bauder, 2002). Research has examined the effect of age and content ratings and warning labels on children's program liking and perceptions of content, and found that in some circumstances, warnings and ratings have effects opposite those intended by the legislators (see, for example, Cantor & Harrison, 1996). Considerably less research has examined the effect on adults' perceptions of content (however, see Bushman, 1997). Furthermore, a majority of the research examines the effects of ratings and warnings on violent content (e.g., Cantor & Harrison, 1996; Cantor, Harrison, & Nathanso n, 1998; Herman & Leyens, 1977) or educational content (Krcmar & Albada, 2000). Little, if any research has examined the effect of ratings and warnings on attitudes toward, and perceptions of, other potentially objectionable material such as cursing. It may be interesting to ask, therefore, if assigning a warning label affects how adult viewers interpret and recall cursing when it appears in television programs. In addition to the use of program warnings, there are increasing numbers of cable channels available to viewers which may have served to loosen some norms regarding appropriate standards for programming. For example, in a recent airing of A Sea... ...estudy/main.asp Pashler, H.E. (1999). The psychology of attention. Cambridge, MA: MIT Press. Rohsenow, D. J., & Bachorowski, J. (1984). Effects of alcohol and expectancies on verbal aggression in men and women. Journal of Abnormal Psychology, 93, 418-432. Triesman, A. (1964). The effect of irrelevant material on the efficiency of selective listening. American Journal of Psychology, 77, 533-546. Underwood, G., & Murray, N. (1971). Shadowing and monitoring for selective attention. Quarterly Journal of Experimental Psychology, 23, 284-295. Wurtzel, A., & Surlin, S. (1978). Viewer attitudes toward television advisory warnings. Journal of Broadcasting, 22(1), 19-31 Marina Krcmar (Ph.D., University of Wisconsin, Madison) is an Associate Professor in the Department of Communication Sciences at the University of Connecticut. Her research interests include effect of violent television on children and the impact of media policy on families. Steve H. Sohn is a doctoral candidate in the Department of Communication Sciences at the University of Connecticut. His research interests include media effects on body image and media effects on consumers' advertising message process.

Facebook Hacking Essay

Hey Guys, This Is Awesome Tutorial Written By Me And Note That This Is Not Any Type Of Fake Methods, This Is Real And Worked Method To Hack Facebook In Just Couple Of Minutes, In This Trick You Just Need Three Friends In Victim’s Account. If You Have This Then You Can Easily Hake Your Victim’s Account. Facebook Is A Largest Community In This World, There Are Billions Of Accounts In Facebook Community And There Are Lack Or Accounts Increase Day By Day, All People Talking And Sharing Their Personal Things In Facebook, That’s Why This Facebook HACKING In Born. , M I Right Facebook Have Many Vulnerability To Hack Any Account But It Is Not Easy To Hack Facebook Account, Mostly Facebook Have Vulnerability In Their Applications So People Mostly Hack Facebook Using This Vulnerabilities And There Are Many Other Methods To Hack Facebook Account Like Key loggers , Phishing, Forget Password Trick, And Many More. In This Methods Most Of All Peoples Use Phishing Method To Hack Facebook Account But Now We Are Going To Hack Facebook Account With 3 Friends Method Which Is Very Easy, Here Below All Steps To Hack Facebook With Easy Method, Step 1 :- Go To Any Browser And Open â€Å"Facebook. com† And Click On Forget Password Without Writing Anything. Step 2 :- In Next Window You Have To Enter Victim’s Email Id Or Phone Number. Then Click On â€Å"Search†. Step 3 :- Then You Will See One Window Like Below, In This Click On â€Å"This Is My Account†. Step 4 :- In This Next Step They Will Ask To Reset Password With Many Methods Like Victim’s Gmail, Yahoo Mail Address Or Victims’ Phone Number And ETC But Don’t Worries We Don’t Need This Information In This Step Just Click On â€Å"No longer have access to these ? â€Å". Step 5 :- Awww. . . Now It’s Main Thing, If You Will Be Asked To Fill New Email Address, Where You Want To Receive Password Link, So You Have One Email Account, Just Make One Fake Account [Note:- Don’t Register This Email Id In Facebook]. So Enter Email Address And Click On â€Å"Submit†. Step 6 :- This Is Second Level Of Facebook Security Which Called As A â€Å"Security Question†, Here Facebook Have Vulnerability, You Just Have To Write Wrong Answer Three Times, Then You Will Bypass This Security. Step 7 :- In This Steps You Can Get Back To Your Facebook Account With Three Friends, So You Can See One Window Below, Click On â€Å"Continue†. Step 8 :- After Click On â€Å"Continue† You Will Be Asked For Choose Three Friends One By One. After Select Click On â€Å"Submit†. Step 9 :- Now Facebook Will Send Secret Code To This Three Friends, So Collect This Code And Click On â€Å"Password Reset This is Demo Version Android Text to PDF Converter Page No. 2 Link† Which You Got In Email. That’s All. . . There Are Some Problem You Have To Face With This Method Which Are Below, In Step 4 When You Click On â€Å"No longer have access to these ? â€Å", If Victim Has’t Set Any Security Questions, Then You Can’t Get Second Step, But You Will Be Ask For Real Email Id, Check Out This. After Clicking â€Å"I cannot Access My Email†. You Will Be See One Window Like Below, Under This Type Of Situation Choose Different Method To Hack Facebook Or Choose Another Victim This is Demo Version

Business Entity Case Study Essay

Lou, Jose and Miriam can go into business in the form of a corporation, or partnership, or LLC where Miriam provides monetary capital, while Lou and Jose provide manpower. An operating agreement or purchase-option agreement should be established under which Lou and Jose could each buy a predetermined portion of the business at a predetermined cost. If they choose to establish a corporation, they can elect to be taxed as an S corporation where they will not pay tax at the corporate level. The taxes will be paid at the personal level to avoid double taxation. One thing that should be guarded against is entering into a future agreement where manpower or future personal effort will be exchanged for shares or capital contributions. This is because capital contributions must have present value. Furthermore, Miriam must be aware that any present transfer of her capital contributions to either Lou or Jose capital account or shares, could be considered as a gift, and could subject Miriam to g ift taxation. Also, it could be viewed as taxable income to Lou and Jose, which would reduce their net investment value (Hartman, 2006). Extermination Business Based on the fact that Frank wants to establish the extermination business in many different places, the first thing he needs to think of is that his business should be a corporation. His plan will not qualify for a limited partnership. The only option available to Frank is the corporate option because Frank plans on establishing the business nationwide. Projecting the expected growth rate of the business, it may be best to file for a standard C corporation which will allow his business to take in more than 30 investors which will likely occur based on franchises or other opportunities by which he can acquire investor money for the business. One of the primary reasons is to remove his own personal liability by making the company a legal entity of its own. Frank must pay careful attention to the fact that he will be using chemicals in homes and they must be properly tested and  approved for public use. He must make sure that all the chemicals meet the requirements of necessary to be used in people’s home. Because of this, it is important for Frank to have someone who can take the time to verify the validity of each product that he uses to ensure its safety. Furthermore, he must ensure that he has adequate liability insurance to cover lawsuits should someone be injured by a chemical or by an employee in the home of a customer. The liability insurance would be necessary to cover the cost associated with medical bills or a lawsuit associated with an action taken on someone’s property. This insurance should be in place from day one and Frank must make sure that all employees are covered by such an insurance policy. Frank will have some time before he needs to focus on additional employment laws. The early stage of the business will not require a lot of paper works and legal actions. As the company grows to more than 50, it will require additional investments of time and money to ensure the company is operating within its legal boundaries. At that point the company will need to have some sort of legal representation to ensure the actions taken by the company are done in an appropriate and legal manner (Mallor, 2003). Construction Scenario Under the Civil Rights Act of 1964, a person cannot be discriminated against in employment based upon race, color, nationality, religion, sex age or disability, except where an employer would suffer an undue hardship if it were required to employ under the discriminatory condition, and where no reasonable accommodation of the employee is possible. In the case of Michelle who is pregnant, it presents an identifiable undue hardship to the employer, because should she or her fetus be injured during the operation of the jackhammer, the employer would be subject to a workers’ compensation claim. In addition, because the job requires the operation of the jackhammer, there is no reasonable accommodation that the employer can possibly provide, which would not prevent the employee from working. Therefore, even though the employer would discriminate against Michelle, it is not liable under either the Americans with Disabilities Act or under the Civil Rights Act which will be discrimination based on disability and sex respectively. In the case of Eric, him not having a high school diploma  excludes him from consideration for employment. However, as a person 40 years or older is protected by the Age Discrimination, because it is difficult for older employees to obtain high school diploma if they do not possess it already. This implies that, Surebuild could be liable for age discrimination, if the company uses the lack of a diploma as the reason for denying Eric. In the case of Felipe who does not speak English, Surebuild could be held liable for discrimination if English is not a requirement for the performance of the position he is applying for. Surebuild could be charged with discrimination against race, and nationality. Considering Nick, he has a high school diploma, and is well qualified for the job based upon his education. The problem he has is that, he has no experience and he is also epileptic. However, the advertisement does not state experience with a jackhammer as a requirement. The only issue at hand is his epileptic condition. Surebuild can deny Nick for employment and will not be liable for discrimination against him for being disabled. This is because he can have a seizure in the middle of the operation of the jackhammer and that can cause injury not only to himself but to others as well. However, if Nick can show proof or medical records that suggest that his illness is controlled by a certain medication and that he will not have a seizure while operating the machinery, then he should be qualified for the position. If Surebuild refuses to employ him based on his illness, the company will be liable for discrimination against the disabled (Mallor, 2006). References: Hartman, L. P. (2005). Perspective in Business Ethics (3rd Ed.). Columbus, OH: The McGraw-Hills Companies. Mallor, J.P., Barnes, J.A., & Bowers, T.L. (2003). The Ethical, Global, and E-Commerce Environment (13th Ed.). Columbus, OH: The McGraw-Hills Companies. * * *