Volkswagen has said it will cut investment by 1 Essays - Transport

Volkswagen has said it will cut investment by 1 Essays - Transport Volkswagen has said it will cut investment by 1bn ($1.1bn; 750m) a year as a result of the diesel emissions scandal. The troubled German carmaker said efficiency and technology would be the company's watchwords as it "repositioned itself for the future". It added that all new diesel cars would be fitted with the "best environmental technology". There will also be greater focus on hybrid and electric vehicles. " We are becoming more efficient, we are giving our product range and our core technologies a new focus, and we are creating room for forward-looking technologies by speeding up the efficiency programme ," said VW's Dr Herbert Diess . The carmaker said it would now be fitting the kinds of clean diesel technologies needed to meet stricter US standards across all its cars in both the US and Europe. It also revealed that its flagship Phaeton model would in the future be purely electric, capable of driving long distances on a single charge. Analysis: Theo Leggett, BBC business correspondent It's no surprise VW is cutting investment. It is facing potentially huge fines, class action lawsuits and possible criminal penalties, in the US and quite possibly other countries as well. The 6.5bn it has set aside to cover the costs of the emissions scandal is unlikely to be anywhere near enough. The company now says it will only use "the best environmental technology" in its diesel cars. In practice, this means abandoning so-called 'lean NOx traps' in favour of more complex and more expensive urea injection technology. A cynic might say it should have done that much sooner. So now VW will focus on developing electric cars and plug-in hybrids, using standard parts and processes that can be rolled out across different types of vehicles and different brands. It's fair to say the industry as a whole is moving in this direction anyway. Even so, Volkswagen's change of course does look rather like a scandal-induced handbrake turn.

The Colorful History of Comic Books and Newspaper Cartoon Strips

The Colorful History of Comic Books and Newspaper Cartoon Strips The comic strip has been an essential part of the American newspaper since the first one appeared more than 125 years ago. Newspaper comics, often called the funnies or the funny pages, quickly became a popular form of entertainment. Characters like Charlie Brown, Garfield, Blondie and Dagwood, and others became celebrities in their own right, entertaining generations of people young and old.   Before Newspapers Satirical illustrations, often with a political bent, and caricatures of famous people became popular in Europe in the early 1700s. Printers would sell inexpensive color prints lampooning politicians and issues of the day, and exhibitions of these prints were popular attractions in Great Britain and France. British artists  William Hogarth (1697-1764) and  George Townshend (1724-1807) were two pioneers of the medium. Comics and illustrations also played an important role in the colonial U.S. In 1754,  Benjamin Franklin  created the first editorial cartoon published in an American newspaper. Franklins cartoon was an illustration of a snake with a severed head and had the printed words Join, or Die. The cartoon was intended to goad the different colonies into joining what was to become the United States. Mass-circulation magazines like Punch in Great Britain, which was founded in 1841, and Harpers Weekly in the U.S., founded in 1857, became famous for their elaborate illustrations and political cartoons. The American illustrator Thomas Nast became famous for his caricatures of politicians and satirical illustrations of contemporary issues like slavery and corruption in New York City. Nast is also credited with inventing the donkey and elephant symbols that represent the Democratic and Republican parties. The First Comics As political caricatures and standalone illustrations became popular in early 18th century Europe, artists sought new ways to satisfy demand. The Swiss artist  Rodolphe Tà ¶pffer  is credited with creating the first multi-panel comic in 1827 and the first illustrated book, The Adventures of Obadiah Oldbuck, a decade later. Each of the books 40 pages contained several picture panels with accompanying text underneath. It was a big hit in Europe, and in 1842 a version was printed in the U.S. as a newspaper supplement in New York. As printing technology evolved, allowing publishers to print in large quantities and sell their publications for a nominal cost, humorous illustrations changed as well. In 1859, German poet and artist, Wilhelm Busch published caricatures in the newspaper Fliegende Bltter. In 1865, he published a famous comic called Max und Moritz, which chronicled the escapades of two young boys. In the U.S. the first comic with a regular cast of characters, The Little Bears, created by Jimmy Swinnerton, appeared in 1892 in the San Francisco Examiner. It was printed in color and appeared alongside the weather forecast.   The Yellow Kid Although several cartoon characters appeared in American newspapers in the early 1890s, the strip The Yellow Kid, created by Richard Outcault, is often cited as the first true comic strip. First published in 1895 in the New York World, the color strip was the first to use speech bubbles and a defined series of panels to create comic narratives. Outcaults creation, which followed the antics of a bald, jug-eared street urchin dressed in a yellow gown, quickly became a hit with readers. The success of the Yellow Kid quickly spawned numerous imitators, including the Katzenjammer Kids. In 1912, the New York Evening Journal became the first newspaper to dedicate a whole page to comic strips and single-panel cartoons. Within a decade, long-running cartoons like Gasoline Alley, Popeye, and Little Orphan Annie were appearing in newspapers across the country. By the 1930s, full-color standalone sections dedicated to comics were common. The Golden Age and Beyond The middle part of the 20th century is considered the golden age of newspaper comics as strips proliferated and papers flourished. Detective Dick Tracy debuted in 1931. Brenda Starr the first cartoon strip written by a woman was first published in 1940. Peanuts and Beetle Bailey arrived in 1950. Other popular comics include Doonesbury (1970), Garfield (1978), Bloom County (1980), and Calvin and Hobbes (1985). Today, strips like Zits (1997) and Non Sequitur (2000), as well as classics like Peanuts, continue to entertain newspaper readers. But newspaper circulations have declined precipitously since their peak in 1990, and comic sections have shrunken considerably or disappeared altogether. But while papers have declined, the internet has become a vibrant alternative for cartoons such as Dinosaur Comics and xkcd, introducing a whole new generation to the joys of comics. Sources Gallagher, Brendan. The 25 Best Sunday Comic Strips of All Time. Complex.com. 27 January 2013.Harvey, R.C. Outcault, Goddard, the Comics, and the Yellow Kid. The Comics Journal. 9 June 2016.Jennings, Dana. Old Breakfast Buddies, From Tarzan to Snoopy. The New York Times. 9 January 2014.History of Cartoons and Comics. CartoonMuseum.org. Accessed 8 March 2018.Cartooning: Political. IllustrationHistory.org. Accessed 8 March 2018.

The Colorful History of Comic Books and Newspaper Cartoon Strips

The Colorful History of Comic Books and Newspaper Cartoon Strips The comic strip has been an essential part of the American newspaper since the first one appeared more than 125 years ago. Newspaper comics, often called the funnies or the funny pages, quickly became a popular form of entertainment. Characters like Charlie Brown, Garfield, Blondie and Dagwood, and others became celebrities in their own right, entertaining generations of people young and old.   Before Newspapers Satirical illustrations, often with a political bent, and caricatures of famous people became popular in Europe in the early 1700s. Printers would sell inexpensive color prints lampooning politicians and issues of the day, and exhibitions of these prints were popular attractions in Great Britain and France. British artists  William Hogarth (1697-1764) and  George Townshend (1724-1807) were two pioneers of the medium. Comics and illustrations also played an important role in the colonial U.S. In 1754,  Benjamin Franklin  created the first editorial cartoon published in an American newspaper. Franklins cartoon was an illustration of a snake with a severed head and had the printed words Join, or Die. The cartoon was intended to goad the different colonies into joining what was to become the United States. Mass-circulation magazines like Punch in Great Britain, which was founded in 1841, and Harpers Weekly in the U.S., founded in 1857, became famous for their elaborate illustrations and political cartoons. The American illustrator Thomas Nast became famous for his caricatures of politicians and satirical illustrations of contemporary issues like slavery and corruption in New York City. Nast is also credited with inventing the donkey and elephant symbols that represent the Democratic and Republican parties. The First Comics As political caricatures and standalone illustrations became popular in early 18th century Europe, artists sought new ways to satisfy demand. The Swiss artist  Rodolphe Tà ¶pffer  is credited with creating the first multi-panel comic in 1827 and the first illustrated book, The Adventures of Obadiah Oldbuck, a decade later. Each of the books 40 pages contained several picture panels with accompanying text underneath. It was a big hit in Europe, and in 1842 a version was printed in the U.S. as a newspaper supplement in New York. As printing technology evolved, allowing publishers to print in large quantities and sell their publications for a nominal cost, humorous illustrations changed as well. In 1859, German poet and artist, Wilhelm Busch published caricatures in the newspaper Fliegende Bltter. In 1865, he published a famous comic called Max und Moritz, which chronicled the escapades of two young boys. In the U.S. the first comic with a regular cast of characters, The Little Bears, created by Jimmy Swinnerton, appeared in 1892 in the San Francisco Examiner. It was printed in color and appeared alongside the weather forecast.   The Yellow Kid Although several cartoon characters appeared in American newspapers in the early 1890s, the strip The Yellow Kid, created by Richard Outcault, is often cited as the first true comic strip. First published in 1895 in the New York World, the color strip was the first to use speech bubbles and a defined series of panels to create comic narratives. Outcaults creation, which followed the antics of a bald, jug-eared street urchin dressed in a yellow gown, quickly became a hit with readers. The success of the Yellow Kid quickly spawned numerous imitators, including the Katzenjammer Kids. In 1912, the New York Evening Journal became the first newspaper to dedicate a whole page to comic strips and single-panel cartoons. Within a decade, long-running cartoons like Gasoline Alley, Popeye, and Little Orphan Annie were appearing in newspapers across the country. By the 1930s, full-color standalone sections dedicated to comics were common. The Golden Age and Beyond The middle part of the 20th century is considered the golden age of newspaper comics as strips proliferated and papers flourished. Detective Dick Tracy debuted in 1931. Brenda Starr the first cartoon strip written by a woman was first published in 1940. Peanuts and Beetle Bailey arrived in 1950. Other popular comics include Doonesbury (1970), Garfield (1978), Bloom County (1980), and Calvin and Hobbes (1985). Today, strips like Zits (1997) and Non Sequitur (2000), as well as classics like Peanuts, continue to entertain newspaper readers. But newspaper circulations have declined precipitously since their peak in 1990, and comic sections have shrunken considerably or disappeared altogether. But while papers have declined, the internet has become a vibrant alternative for cartoons such as Dinosaur Comics and xkcd, introducing a whole new generation to the joys of comics. Sources Gallagher, Brendan. The 25 Best Sunday Comic Strips of All Time. Complex.com. 27 January 2013.Harvey, R.C. Outcault, Goddard, the Comics, and the Yellow Kid. The Comics Journal. 9 June 2016.Jennings, Dana. Old Breakfast Buddies, From Tarzan to Snoopy. The New York Times. 9 January 2014.History of Cartoons and Comics. CartoonMuseum.org. Accessed 8 March 2018.Cartooning: Political. IllustrationHistory.org. Accessed 8 March 2018.

The Colorful History of Comic Books and Newspaper Cartoon Strips

The Colorful History of Comic Books and Newspaper Cartoon Strips The comic strip has been an essential part of the American newspaper since the first one appeared more than 125 years ago. Newspaper comics, often called the funnies or the funny pages, quickly became a popular form of entertainment. Characters like Charlie Brown, Garfield, Blondie and Dagwood, and others became celebrities in their own right, entertaining generations of people young and old.   Before Newspapers Satirical illustrations, often with a political bent, and caricatures of famous people became popular in Europe in the early 1700s. Printers would sell inexpensive color prints lampooning politicians and issues of the day, and exhibitions of these prints were popular attractions in Great Britain and France. British artists  William Hogarth (1697-1764) and  George Townshend (1724-1807) were two pioneers of the medium. Comics and illustrations also played an important role in the colonial U.S. In 1754,  Benjamin Franklin  created the first editorial cartoon published in an American newspaper. Franklins cartoon was an illustration of a snake with a severed head and had the printed words Join, or Die. The cartoon was intended to goad the different colonies into joining what was to become the United States. Mass-circulation magazines like Punch in Great Britain, which was founded in 1841, and Harpers Weekly in the U.S., founded in 1857, became famous for their elaborate illustrations and political cartoons. The American illustrator Thomas Nast became famous for his caricatures of politicians and satirical illustrations of contemporary issues like slavery and corruption in New York City. Nast is also credited with inventing the donkey and elephant symbols that represent the Democratic and Republican parties. The First Comics As political caricatures and standalone illustrations became popular in early 18th century Europe, artists sought new ways to satisfy demand. The Swiss artist  Rodolphe Tà ¶pffer  is credited with creating the first multi-panel comic in 1827 and the first illustrated book, The Adventures of Obadiah Oldbuck, a decade later. Each of the books 40 pages contained several picture panels with accompanying text underneath. It was a big hit in Europe, and in 1842 a version was printed in the U.S. as a newspaper supplement in New York. As printing technology evolved, allowing publishers to print in large quantities and sell their publications for a nominal cost, humorous illustrations changed as well. In 1859, German poet and artist, Wilhelm Busch published caricatures in the newspaper Fliegende Bltter. In 1865, he published a famous comic called Max und Moritz, which chronicled the escapades of two young boys. In the U.S. the first comic with a regular cast of characters, The Little Bears, created by Jimmy Swinnerton, appeared in 1892 in the San Francisco Examiner. It was printed in color and appeared alongside the weather forecast.   The Yellow Kid Although several cartoon characters appeared in American newspapers in the early 1890s, the strip The Yellow Kid, created by Richard Outcault, is often cited as the first true comic strip. First published in 1895 in the New York World, the color strip was the first to use speech bubbles and a defined series of panels to create comic narratives. Outcaults creation, which followed the antics of a bald, jug-eared street urchin dressed in a yellow gown, quickly became a hit with readers. The success of the Yellow Kid quickly spawned numerous imitators, including the Katzenjammer Kids. In 1912, the New York Evening Journal became the first newspaper to dedicate a whole page to comic strips and single-panel cartoons. Within a decade, long-running cartoons like Gasoline Alley, Popeye, and Little Orphan Annie were appearing in newspapers across the country. By the 1930s, full-color standalone sections dedicated to comics were common. The Golden Age and Beyond The middle part of the 20th century is considered the golden age of newspaper comics as strips proliferated and papers flourished. Detective Dick Tracy debuted in 1931. Brenda Starr the first cartoon strip written by a woman was first published in 1940. Peanuts and Beetle Bailey arrived in 1950. Other popular comics include Doonesbury (1970), Garfield (1978), Bloom County (1980), and Calvin and Hobbes (1985). Today, strips like Zits (1997) and Non Sequitur (2000), as well as classics like Peanuts, continue to entertain newspaper readers. But newspaper circulations have declined precipitously since their peak in 1990, and comic sections have shrunken considerably or disappeared altogether. But while papers have declined, the internet has become a vibrant alternative for cartoons such as Dinosaur Comics and xkcd, introducing a whole new generation to the joys of comics. Sources Gallagher, Brendan. The 25 Best Sunday Comic Strips of All Time. Complex.com. 27 January 2013.Harvey, R.C. Outcault, Goddard, the Comics, and the Yellow Kid. The Comics Journal. 9 June 2016.Jennings, Dana. Old Breakfast Buddies, From Tarzan to Snoopy. The New York Times. 9 January 2014.History of Cartoons and Comics. CartoonMuseum.org. Accessed 8 March 2018.Cartooning: Political. IllustrationHistory.org. Accessed 8 March 2018.

Impacts of Taxation on Small and Big Businesses Essay

Impacts of Taxation on Small and Big Businesses - Essay Example ne either by an individual who is self-employed in his or her own small business or by a person who owns, manages and is the employee of his or her own business. If the treatment of tax of the income is derived from such activities differs greatly depending on the legal form in which the businesses are conducted, then the system of tax is more likely going to have a strong influence on the ways small and bug businesses are structured. Without any good reasons for favouring one legal form over the other, such distortions ought to be avoided. This will need both the same treatment of income from employment and self-employment within the personal system of tax and a similar treatment of income derived from small business and from small unincorporated business within the whole tax system (Welsh & White 2001, pp.18 – 27). As well as having these variety of legal forms, a second fundamental reason as to why small business do present vital challenges for tax design is that the income derived from the activities of small businesses do reflects a mix of rewards for labour supplied by those who work for the business and returns to the supplied capital by those who invest in the business (Button 2009, pp.389–408). The United Kingdom business community makes a huge contribution to the treasury’s coffer every fiscal year in terms of tax contribution. In the previous financial year, a total of one hundred and sixty three billion sterling pounds was paid as taxes by the business that are operating in the UK. Breaking the contribution of the business further down shows that, in addition to paying tax on the profits, businesses also contribute. This is based on their roles as the owners of the property, consumer of goods and services, employers and the impact on the environment (Adams et al. 2008, pp.101–115). It is also important to note that businesses contribute to the efficient running of the system of tax and the economy of the country, on top of their direct

Finance Essay Example | Topics and Well Written Essays - 2250 words - 6

Finance - Essay Example Therefore, for those organizations, the cost of capital can be measured through a weighted average method that can be termed as weighted average cost capital. In specific, the execution of cost of capital is due to figure out the hurdle rate that the companies come across with and are supposed to overcome in order to generate earnings. This method is widely exploited during the process of capital budgeting to identify the risk or favorable scenario for the company to proceed with a concerned project (Droms and Wright, 2010, pp. 31-34). From the financer’s standpoint, the investors are looking for respective profit over the company’s existing securities portfolio, which is used to assess a companys new project, because it is expected return that the investor is anticipated for providing funds, with the lowest rate of return, thereby establishing a benchmark that should be adhered by the new project (Pedell, 2006, pp. 26-31). The main perspective of this assignment is to analyze the cost of capital, which often known as Weighted Average Cost of Capital (WACC) of the chosen organization. The company that has been chosen for the same analysis is Tesco Plc. Tesco Plc is a British based multinational grocery and general merchandise retailer with its headquartering located in England, United Kingdom (UK). Tesco Plc is known as the second largest retailer in the world after the Wall-Mart. The company earned net revenue amounting to  £70.894 billion in the year 2013 with net income amounting to  £124.0 million in the same year. The method which has been used for computing the WACC of the selected company comprises on two different aspects, which are cost of debt and cost of equity. The formula of WACC institutionalized to cumulate cost of debt and cost of equity by applying relevant amount of weights with these elements. The justification of this particular method lies in the fact that this method has the tendency to analyze the cost of capital of the

The Two Towns of Jasper :: essays research papers

Race in America: Is it really such a problem now as it was so many years ago? I think my generation of young adults is reaping the 1st benefits of a â€Å"racist free† society, and I put racist free society in quotations because our society may never truly be without some form of racism because I believe that hate for another race or culture is seeded in our youth at a very early age, and that our kids our taught, in a sense, to hate by their parents words, actions, sayings, jokes, beliefs, etc and are made to think that that kind of offensiveness is ok, and thus grow up with that racism growing into racial hatred.   Ã‚  Ã‚  Ã‚  Ã‚  The clan markings and tattoos these men had tells me that they belong to a â€Å"gang† or group dedicated to racial hatred. I guarantee you that these men as children had no idea what racism was until someone taught it to them, from there it branched off into their individual view of who is superior and who is not.   Ã‚  Ã‚  Ã‚  Ã‚  I personally have a lot of friends of different races, but I don’t see them like that. I see them for who they are and what their personality is like, not by color. And I think that society is gradually leaning in that direction as well. Maybe it was because I wasn’t raised to see color like other people do, maybe it has to do with the fact that my family moved around a lot and I made friends with whoever I could, racial issues not being a factor. These are just my view points and others may have a completely different perspective on color and race. But it is very difficult for me to write about some thing such as racism, when to me the term has no meaning except what has been taught to me about what other people say and do.