Thesis statement: Technology which is growing at a very fast pace and becoming more of a primary want in life can have great impacts on the development of a child, helping or hindering a child’s development. Technology when used appropriately helps child development cognitively, socially, and promotes their attention (Donohue, 2014).

How appropriate use of technology helps the cognitive development of a child

By default, technology is intrinsically appealing for children. The graphics and sounds that come courtesy of technology catch the attention of young children. With appropriate technological software and tasks, children develop some creativity and highly-cognitive eyes to make things happen. They become more aware of things around them and begin to think wider to make things happen. For instance, when children responsibly play computer games, the spirit of competition towards victory builds their cognitive muscles greatly. This helps them to be able to coordinate and collaborate different tasks and methods towards achieving victory and by so doing they develop their mental capacities greatly (Donohue, 2014).

The attraction and zeal to discover and learn technological tasks and overcome technological challenges, helps children become more proficient as they flex their cognitive muscles to match up the task or challenge. Technology therefore provides basic skills for children to be competent cognitively in critical thinking and applied learning. Computers allow children to be able to work on their own and solve tasks independently thus enhance learning (Donohue, 2014).

Technology helps a child in social development

Technology and basically computers helps children develop skills in communication and language. As children read and access online books and stories they learn proper communication and word articulation skills. The multisensory skills attain through interaction with technology are very vital in the development of a child. Through learning communication and language, children become better in the social development. They gain the skills on how to co-exist owing to a better understanding of each other since they can communicate well and language is no barrier (Donohue, 2014).

As children interact further with technology, their social development is boosted. They gain better social skills and problem solving is easier. They are able to share their ideas fully with their peers through technology and play games together, and since humans are social beings, the more social the children become, the better their development into socially responsible beings (Donohue, 2014).

Technology helps children become more attentive to their tasks in their development

Attention is the sole gateway to active thinking. Without attention, it is a struggle to achieve all the other aspects of active thinking like memory, perception, creativity, problem solving, reasoning, learning, language,   and decision making. A child’s ability to concentrate, stay consistently attentive and effectively focused is very vital to their development. Attention is therefore very fundamental in the development of a child and is greatly determined by the environment in which that child grows in (Donohue, 2014).

A child that grows in a technological environment is seen to be more attentive and more enlightened. Technology has a way to simulate and condition the mind for active and consistent attention. It helps children to learn concentration and build more attention span. For instance, well managed video games much improve the attention-ability, reaction ability, visual sensory capabilities and the capability to discover details. This means that the child with exposure to technology will develop having an attention to detail and will therefore be able to learn easily than a child who lacks the exposure (Donohue, 2014).

Reference

Donohue, C. (2014). Technology and Digital Media in the Early Years: Tools for Teaching and Learning, Routledge.

Nowadays, political campaigns are taking a different sophisticated dimension and growing to a thing of the rich. For candidates to achieve their political dreams, it is left to whose Political Action Committee, Pac, works the best. In a quest to achieve the best of a political prowess, super PACs are consequently on the rise. Super PACs include independent organizations, individuals and groups who pool together and are constitutionally mandated by the Supreme Court to take unlimited funding and contributions towards the campaign of a political candidate. This paper aims to discuss campaign financing and the impact of super PACS during and after campaigns (Petechuk, 2016).

In the 2016 Republican primary the super PAC, Trump for President, Make America Great Again, went guns blazing on through a series of campaigns across America, through the media and in online platforms against Hillary Clinton. The campaign which hit the $333,127,164 dollar mark underlined Trump, a republican candidate, as the best suit for America. On the other side, Hillary Clinton super PACs, Priorities USA Action, which put on a campaign worth $132 million, highlighted Hillary as the best fit for America, and Hillary for America too posting approximately $563 dollar-campaign in support that Hillary was the real deal for America (Petechuk, 2016).

Borrowing from the 2016 presidential campaigns, I strongly believe that super PACs  may take the both sides of the coin, in that they  may help a country realize the best fit candidate, or may too be a disgust for a blessing for they may uphold an unfit candidate at the expense of the most fit. Super PACs may take the offensive and tainting side against a candidate who may not be able to flex their financial muscles to overdo the dirty part as such super PACS. They may also work to censure the bad part of an unfit candidate and paint them as saints while they are wolves in a sheep’s skin. Therefore, not unless and otherwise super PACs are constitutionally put on check and controlled, democracy may be undermined and compromised (Norden, 2016).

Summary of the Video

The video shows ABC News featuring Liberty Travel. Liberty travel is one among the many travel agencies that is still thriving and surviving even in the wake of recession and the strong lure of travel bargains that flood all over the internet. The video clip, “Travel Agencies Flying High”, candidly discusses and shows how the Agency, Liberty Travel, has managed to adapt and remain consistently competitive in the travel industry. The video too highlights how Liberty travel has thrived through focusing on some specific travel destinations and also by prioritizing and specializing in very high levels of customer service to achieve customer satisfaction and consequently more customer loyalty. However, Liberty Travel has not just gone without its fair share of problems (Dooley, 1).

 

Problems

The continued evolution of technology, specifically information technology, has impacted the travel agency services industry greatly. It has seen the industry almost face obsolesce (just like president Obama is seen to cite in the video), as online travel websites, courtesy of information technology, take the travel services industry by storm. The widespread inevitable use and rise in technology has set a number of must-achieve conditions that have proved game changers, in both detrimental and beneficial ways to the success of the travel agency services industry in the modern world. Liberty travel has faced the rise in technology as detrimenting and a big challenge in their business. Also the agency has had to put up with the flaws of recess. However, Liberty Agencies has thrived and remained consistently competitive in the travel Agencies services industry by strategically looking for solutions in order to stage some profitable competition in the already flooded industry (Dooley, 2).

 

Solution by Liberty Travel to the Problems

Despite the competition from online travel agencies and recession, Liberty Travel has managed to survive and thrive. This owes to the value of professional personalized services that the agency has put in order to deliver customer value and satisfaction. Liberty Agencies has professionally sought to go an extra mile in order to reach the specific customer needs especially in the wake of flight delays and travel emergencies something which is a challenge for the online travel websites. The ability to achieve an extra mile on customers’ needs during emergencies has seen the agency gain lots of customers thus making it survive the recession (Dooley, 2).

Also the ability of the agency to offer very competitive prices, the availability of back up resources in aid of clients, and the importance of the agent expertise has seen Liberty Agency overcome its problems and thrive over recession. The importance of the physical human equation as offered by Liberty Travel agency in booking travel has seen customers run to the agency from the online travel sellers thus more income.  At the challenge and growth in technology, thus many online travel websites, Liberty Travel has also inculcated technology in their services such that a client can do their booking online through the agency. With the demand for packaged travel services still  going up and persisting, there will always be something for travel agencies, be it offline or online. This ‘something’ is all what Liberty Travel has capitalized on and bettered it, coupling in technology, and making a kill out of it (Dooley, 1,2).

Conclusion

In a nutshell, the video shows how travel agencies, through Liberty Travel, can still thrive the completion of online travel agencies and still make profits. It highlights the problems and the solutions too to help the travel agencies remain consistent competent and even draw clients from the online travel websites (Dooley, 1).

 

Reference

Dooley, G. ABC:  Travel Agencies Flying High, Travel Agent Central, 2011. Web: http://www.travelagentcentral.com/running-your-business/abc-travel-agencies-flying-high, September 22, 2017

 

The HHS’ Office for Civil Rights carries the responsibility of enforcing the Privacy and Security Rules. This has significantly improved the privacy practices of entities more so the HIPAA covered entities. The corrective actions have achieved lots in systematic changes which have consequently made an improvement of the privacy protection of health information for all the individuals at their service. HIPAA Security and Privacy Rules are meant to be followed and it is therefore necessary that entities and organizations stay compliant and resolve issues with their service to ensure compliance with the HIPAA Security and Privacy Rules (Amatayakul, 2004).

 

Analysis of cases

Case one

HMO Revises Process to Obtain Valid Authorizations

In this case, the covered entity was Health Plans/HMOs and the issue was impermissible uses and disclosures; authorizations. It is alleged that an HMO disclosed Private Health Information of a member without her consent by sending her entire medical report to a disability insurance company without her authorization, which after the OCR investigation it was found that the HMO depended on a form that was not a valid authorization under the HIPAA Privacy Rule. To resolve this compliance issue, the HMO had to revise its processes and create a new HIPAA-Complaint authorization form. The HMO also had to implement a new policy that included staff obtaining the signatures of patients on the HIPAA-complaint form before disclosing any information about them even if the patients came along with their own authorization form (Office for Civil Rights, 2013).

Case Two

This case involves a Private Practice revising access procedure to provide access despite an outstanding balance. The issue in this case is access to protected health information. The complainant alleges that a private practice physician denied her the right of access to her medical records owing to an outstanding balance for the services the physician offered her. The Private practice being covered, the OCR investigation later explained to the private practice physician that a covered entity was supposed to disclose health records to a patient within thirty days of request despite their outstanding balance for the provided services. On learning that it was against the HIPAA rules and regulations, the physician had to correct the issue and comply with the rules by providing the complainant with a firsthand copy of her medical/health records (Office for Civil Rights, 2013).

 

Case Study

The HIPAA regulations inclusively cover both privacy and security of protected health information. Yes, they may be somewhat distinct but they go hand in hand. The privacy rule much concentrates on the right of a person to exercise control over their personal information. Protected health information should not be shared without the consent and authorization of the owner. The privacy rule covers the confidentiality of protected health information of all types including paper, oral, and electronic which includes an assurance that the PHI is well safeguarded from unauthorized disclosure. Privacy is actually the physical security of all formats of protected health information. The security rule much focuses on administrative, physical, and technical safeguards with specific interest on electronic PHI. The organization must ensure that privacy and security for the clients PHI is well maintained and any disclosure of information is authorized (Wheeler, Schiller, & Davis, 2011).

The major types of breaches and incidents that occur in the reported cases include a breach of privacy and the right of access to personal health records. At any given time, regardless of whether the patient has paid the whole service fee or not, they should never be denied access to their health records. The physician at any request should give the patient or client, with in thirty days, a copy of their health records. The patient’s protected health information privacy must be preserved and not disclosed without their consent and permission (Amatayakul, 2004).

Mitigating the risks and vulnerabilities infringing the privacy of a client’s information thus not being HIPAA complaint entails both technical and non-technical controls. The technical controls include putting controls and authentication on computer systems such that the private and protected health information of patients is not tempered with and shared. Non-technical methods include not sharing the information of patients to other bodies, for instance insurance agencies. The organization ad private physicians must always seek permission before the disclosure of protected information. The practioners should be aware of the HIPAA rules such that they prevent such issues. They should ensure direct contact with the client to ensure the release of client’s health records on request (Wheeler, Schiller, & Davis, 2011).

The network architecture should have some important consideration in order to be compliant with HIPAA rules and regulations. There should be good segmentation for covered entities. There is need to segment, separate, and isolate the clinical and administrative data and functions to help in limiting the depth and scope of security controls on various forms of data. The management should be well identified and accessed in the architecture. There should be a manageable and strong access control and identity solution to warrant low risk assessment under customer’s risk management programs to meet the rule of accounting. The HIPAA compliant architecture should allow for log in, audit and monitoring of access to PHI by users to achieve the security rule. There should be the ability to encrypt and decrypt customer PHI in order to avoid risky and unwanted PHI exposures promoting the safeguard of PHI (Amatayakul, 2004).

A hospital is similar to and different from other organizations in regards to HIPAA compliance in some ways. The hospital compares other organizations in that it must adhere to the HIPAA regulation but differs from the severity of the regulations and penalties in the case of breaches knowing that some instances may call for breaches of PHI in order to save life in hospitals. Violation penalties and punishments of hospital differ on some instances and occasions to those of other organizations (Wheeler, Schiller, & Davis, 2011).

Significantly there are nine IT audit steps for an organization’s overall IT plan towards ensuring HIPAA compliance which include: Becoming familiar with the audit protocol, updating and maintaining documentation, conducting a review of the initial pilot audits, assessing the current HIPAA program governance, updating risk analysis, running internal mock audits, mindset change, having a focus on the IT audit spirit, and discussing the process with other stakeholders and external hospitals (Wheeler, Schiller, & Davis, 2011).

Accreditation is a mark of quality. Accreditation involves the granting of credentials of operation or approval to a facility on basis that facility demonstrates the required standards set by the accrediting body or board. Health care organizations and facilities are supposed to attain some accreditation for them to fully flex their health care giving muscles in treating patients. Accreditation is a mode developed to protect health and safety and to ensure that the public gets quality health care (Field, 2007).

Accreditation traces its roots from down the 1800s with communities registering quick growth thus the dire need to set quality standards to meet public needs, healthcare being one. Healthcare and hospital accreditation avails a means by which health care facilities can gauge their performance levels against the set national standards which are developed by a body of experience veteran professional in health care. Regional quality standards was the very first step naturally for the accreditation progression then national accreditation bodies and organizations were later developed. The national accreditation organizations were responsible for setting up the minimum quality standards across the whole country (Malaysian Society for Quality In health, 2016).

In the early 1900s, precisely 1912, about twenty three private career schools helped in discovering the National Association of Accredited Commercial Schools which is presently the Accrediting Council for Independent Colleges and Schools which is now responsible for accrediting many institutions, health care institutions included, in the United States. In the year 1918 the American council of Education was formed to improve on accreditation including more schools with diversified and varying academic programs (Field, 2007).

In the 1930’accreditation became very common with accrediting agencies organizing and overseeing the processes. Accreditation has grown over the years and become a prerequisite for almost every organization, health organizations and facilities included. Presently, it is from the accreditation standards that avail funding and sponsorship for many health facilities. It is more of a vital requirement for health facilities to get their ranking according to the quality of services they can offer (Malaysian Society for Quality In health, 2016).

Strategic decisions involve long term and complex decisions that are purposely and intentionally made and articulated by the senior management. Generally strategic decisions affect and impact the conclusive perspective and direction of an organization, causing major changes in the operation and functionality of that organization. The decision of the Alcoa Corporation, a “global leader in alumina and aluminum products, today announced that it will consolidate administrative locations around the globe as it continues to streamline the Company and lower costs, is by all means a strategic decision (Alcoa Newsroom, 2017).

Such decision is a strategic decision because it is meant to consolidate and close many of its affiliate and move its operation to its original location in Pittsburgh with the main goal of reducing complexity and streamline its business units to increase their operational agility, promote efficiency and internal coordination, and lower costs. The review aims at restructuring the company and its processes towards ensuring that Alcoa continues to be consistent and resilient all through the market cycles. Such a decision is none other than a change in the company’s operations, and by no doubt it can be referred to be a strategic decision (Alcoa Newsroom, 2017).

Though there have been other logical decision made by the company prior to the consolidation and de-complexing strategic decision made, the later remains the culmination of all the other decisions, and as it stands it is strategic decision, as much as it may have come as a logical consequence of other decisions made earlier. The decision counters other decisions which were once made to have various office locations in place, and thus stands out a big decision, definitely a strategic one to maximize company profits, drive the company more competitive, make the company operator-centric with smaller corporate overhead, and towards more success and vitality (Alcoa Newsroom, 2017).

The culminating decisions did not just come in place without prior key decisions. It came the way to help achieve other key decisions. Such prior key decisions include cutting operational costs and engaging a close working relationship with employees, improving financial performance and maintaining the balance sheet profitable growth, and reviewing the company structure. This was as priory designed meant to cut down the costs of operation towards realizing more net profits for the company. With a closer look at the strategic decision to streamline its administrative locations globally in order to reduce complexity and lower costs, in my opinion, Alcoa did not follow a very clear and logical transformation path in dealing with the reality of the competitively crowded and complicated global industry. For instance, closing offices and branches in other locations does not contribute to more centralization but gets the company business further away from the customers. This contributes to less awareness of the company and a loss in the market share. It is logical, in the contrary, to open many offices, to ensure that the company is closest to as many customers as possible and by so doing command and maintain a larger market stake (Alcoa Newsroom, 2017).

In conclusion, the new strategy maybe potentially workable but it lacks corporate strategy soundness.  Closure of branches and offices sounds a de-growth of business. Even if it is seen to cut the company’s expense and yield some profits, I beg to differ and point out that it will only add up to the company losing its market stake and/or share in the long run. The long run soundness of the new strategic decision is quite wanting and spells more doom than light (Alcoa Newsroom, 2017).

Success is more of a personal paycheck than just a goal. It differs from one individual to the other with what one calls success very different from what another person defines it to be. However, it agreeable that no matter the varying definitions, everybody wants and works towards achieving success in their lives. Primarily, success is all about the efforts one puts towards reaching it and how one draws their roadmap to that which they define to be success. The common denominator of success lies in hard work, skill, and dedication. One may be successful courtesy of hard work and dedication towards their goals in life, but again if they are to stay consistent in success, they must have the dedication again and the skill to maintain success (Phillips, 2002).

Success does not just come on a silver plate. However different we may define it, there is some common path and uniqueness embedded in success. For one to be successful, they must first establish and identify their passion. It may take a while to identify one’s passion, yet it is very important when one identifies it. The passions, personal values, and interests of a person enables them set their goals correctly, and goals enable them realize success. To achieve success, one should have clear goals, both short term and long term in close relation to their interests and passion. Doing what one loves is surely intrinsically motivating. Success is surrounded by understanding what is important to you as person but not what is important to others (Mlambo, 2014).

Success is also dependent on realizing our strengths and weakness too. It is until you realize your strengths that you narrow down to what you are good at with much concentration, build on it, and eventually realize your success through capitalizing on those strengths. Discovering the person you are helps in knowing your strengths and weakness too. When one realizes their weaknesses and limitations, they can attain success for they look to go over them without hiding behind them. Being intelligent of oneself is therefore very important towards achieving success in our goals (Phillips, 2002).

Success calls for a purposeful living. For one to attain that which they call success, they must live purposely and be very sensitive with their actions lest they drift away from the roadmap to their success. Towards success, one should be educated and gain knowledge, skills and creativity credible to their goals. Education helps in staying acquainted with the skills to be achieve that success and how to maintain it consistently growing. Success calls for good management of time and financial resources, skills which can be achieved through education. To be successful, one must understand well their income, have good expenditure priorities, and have a savings habit and mentality (Mlambo, 2014).

Towards achieving success, one must understand their present situation and draw a clear roadmap on how they will reach their success. One should not compare themselves with others, for just like we are different right from our walking style, one’s success may not compare another person’s success be it their twin. You cannot expect success when you ‘preach water and drink wine’. One must identify the conducive and right environment for their success and surround themselves with it. Don’t compromise whatsoever way your goals to success. One should identify distractions and negativities and get rid of them and stop being too good to yourself for without pain, there is hardly any gain (Phillips, 2002).

In a nutshell, success is independent. It calls for a good plan and being goal oriented. To be successful, one has to be highly dedicated in realizing their goals, shunning away from negativities and limitations and capitalizing on their strengths. Hard work, positive thinking, skill, and personal motivation and dedication, without giving up are synonymous to attaining success (Mlambo, 2014).

References

Bill Phillips, (2002), Body for Life Success Journal, HarperCollins.

Judge Mlambo, (2014), Success Journal, Author House.

 

Google Analytics is generally a freemium web analytics service offered by Google and is used in tracking and reporting the traffic in a website. Launched by Google in November 2005, Google Analytics is presently one of the most used services of analytics on the internet. Generally, Google Analytics is available in two versions which include: first is the Google Analytics 360 aka Google Analytics Premium which much targets enterprise users; and secondly the Google Analytics for Mobile Apps which is a Software Development Kit which can allow for the collection of usage data from Android and iOS applications (Clifton, 68).

How Google Analytics collects data

Google Analytics employs the tracking code to collect data. The tracking code is the Analytics snippet small JavaScript code piece that is pasted into web pages. It is used to activate the Google Analytics tracking through inserting ga.js into the web page. Upon the tracking code loading on the web page, a hit is then generated and sent to Google Analytics. The hit collects considerably all of the available user information at that instance inform of snapshots and that information is send at each and every instance that a  hit is sent to Google Analytics. Therefore, at any time a transaction is either made or an event triggered or a view is made to a page, a new snapshot about such an activity ids collected and transmitted to Google Analytics (Clifton, 38).

The process of data collection in Google Analytic involves some concepts. Basically the first basic concept is coming up with tracking code and then adding that tracking code to your web page. Finding the tracking code needs either an analytics tracking id or an entire JavaScript tracking code snippet. Generally the data that is used by Google Analytics to provide is from three sources which include the first-party cookies, browser or system information and the HTTP request of the user.  The Google Analytics tracking code transmits the information by requesting some small file called the utm.gif. it then loads all the cookie information  and data that it collected to the request string for the small file, utm,gif. By so doing, the servers of Google get a record of the time a file was requested or opened and the corresponding page-view information. Another concept include the website tracking to collect the information that one intends to which can be achieved by the very tracking code that one sets. Basically, Google Analytics involves someone visiting your web page or website or even mobile app and the google Analytics tracking code that you set on each page or app they open sending you lots of anonymous information concerning that visit to your Google Analytics account, which as the user or owner, you can access online. Generally, Google Analytics feeds the user with a lot of data which in turn calls for the user to focus with the needed data. However, as a practical fact, Google Analytics will only avail records of data that the user set it up to record (Clifton, 55).

Google Analytics is truly an important and interesting lesson to learn. It has attracted and captivated my interest in knowing more about it. However, I am interested in learning how to come up with the codes and set them up such that no single visit in my page will elude me. Also I am interested in learning how to navigate through conversations and reports quickly knowing that Google Analytic gives a lot of data. Of interest too is learning n how to collect actionable data (Clifton, 67).

Reference

Brian Clifton, Advanced Web Metrics with Google Analytics, John Wiley & Sons, 2012.

In communication systems, precisely a wireless communication system, signals can take different multiple distinct pathways to reach the receiver. In the different pathways to the receiver, the signal can easily be refracted, reflected, diffracted or even blocked hence reaching its destination, the receiver attenuated or faded. To ensure that the signal reaches the receiver just  like it departed from the transmitter to ensure some much needed fidelity, there needs some application to recover that signal originality, a point where the rake receiver is greatly called to action (Korhonen, 2003).

Ideally, the rake receiver is moreorless of a radio which helps in minimizing and countering the effects of signal distortion or fading as a result of multipath effects as the signal travels from the transmitter to the receiver. The rake receiver avoids the cancellation of signal fades in the occasion that delayed paths reach the receiver in different phases and weighs the signals that come in with various signal-to-noise ratios appropriately (Korhonen, 2003).

The rake receiver, just like the farmer’s rake achieves its function by the use of sub-receivers aka fingers which are simply several correlators, with each of them assigned to specific multipath component. Each finger decodes a specific multipath component independently with the contribution of each individual finger later getting combined to make the best use of the various transmission features of each of the individual transmission paths. The rake receiver design can be seen as a series of time delayed correlator taps receiving input from a central antenna. The outputs of every tap can be easily recombined in phase if the individual correlator taps are delayed to tally the particular transmitted signal arrival. In a nutshell, the rake receiver works just like a garden rake, gathering the signal components received over the various fingers or delayed propagation paths and combining those components from the individual fingers to avoid fading of signal distortions (Korhonen, 2003).

Reference

Juha Korhonen, (2003), Introduction to 3G Mobile Communications, Artech House.

 

In general, there are three major sources of federal tax revenue which include individual income taxes, payroll taxes and corporate income taxes among other sources. However, the federal government gets the very majority of its revenue from individual income taxes which significantly amount to 47% of the total revenue in which the income tax is generally progressive with households high the economic strata paying a bigger share of their income in taxes than what the lower-income households pay (CCH Tax Law Editors Staff, 2015),

On the other hand, state governments obtain income from a variety of sources and income varies from one state to another. However, across all the states, the lion’s share of revenue is from property taxes and sales and gross receipts taxes. Another major source of income for state governments is individual income taxes (CCH Tax Law Editors Staff, 2015),

Citizens are taxed fairly. This is because it is unfair to equate tax percentages of people earning bigger amounts to those that earning little amounts of income. Yes, some individuals are taxed significantly more than others but this is justifiable for they too have it all to pay their share. It will be unfair to tax a poor man the same as a rich man. Fair taxation is not wastage of resources but an act of trying to boost the life of the poor to bring them to equitable income with the rich (CCH Tax Law Editors Staff, 2015),

Tax incidence refers to the way the tax burden is distributed between consumers and firms which much depends upon the relative demand and supply elasticity. The distribution of tax burdens is significantly not the same as the distribution of tax bills. The equity of a tax system is concerned with fair distribution of tax burden among the population. Tax equity should ensure fair distribution of tax depending on the income margin. At whatever incidence, the tax of a low income earner cannot equate that of a higher income earner and vice versa (CCH Tax Law Editors Staff, 2015),

Reference

CCH Tax Law Editors Staff, (2015), Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes, Wolters Kluwer Tax & Accounting.