“Children are best raised by their natural father and mother” †Critically Analyse The WritePass Journal

â€Å"Children are best raised by their natural father and mother† – Critically Analyse Abstract â€Å"Children are best raised by their natural father and mother† – Critically Analyse ) where the tribunal refused to allow an adoption agency from discriminating on the grounds of same-sex couples in adoption procedures. This confirmed the earlier decision of the ECtHR in Karner v Austria (2003) which stated that there need be significant and convincing reasons for discriminating against same-sex couples. It is clear therefore that moving towards a non-discriminatory society which recognizes equal rights for same-sex couples with regards to family life is a right which is currently seeing significant attention. In the judgment of X, Y Z v UK (1997), the ECtHR held that in determining whether a specific relationship may amount to family life, there is the need to consider a number of relevant factors. These factors include whether the couple cohabit, the duration of their relationship and whether there is a demonstrated measure of commitment to one another by the parents by having children together or any other demonstrable means. This was confirmed in the judgment of Fitzpatrick v Sterling Housing Association (1999) the court recognized that establishing the existence of a family life required the examination of factors such as the mutual inter-dependence between spouses, a commitment to sharing of lives together, the existence of caring and love-filled relationships, mutual commitment and the support that is rebuttably presumed to exist in marriage type relationships. The existence of a family life therefore that is necessary for the determination of the best interests of the child, is on e which does not necessarily include traditional parental roles, but rather the de facto existence of close personal relationships which define the relationship between a parent and a child. It stands to reason that the existence of these relationships will be best for the child, regardless of whether they exist in a same-sex parented family. Conclusion The question of whether it is in a child’s best interests to be raised by their natural mother and father is one which is currently a topic of widespread debate, particularly with regards to the question of adoption by same-sex couples. It is clear that the echoes of legal discrimination of same-sex couples is a topic that is garnering significant attention and the injustices that remain are being challenged and abolished. The significance of these decisions cannot be understated for the purposes of children’s and family law, as essentially this serves as a paramount recognition by the judiciary, based on legislated grounds of human rights, that a family unit does not necessarily consist of a natural father and mother to the exclusion of same-sex parented families. The essential inquiry in this regard is into the best interests of the child and although there is still a measurable amount of discrimination against same-sex couples, it has been shown that same-sex parents are not contradictory to these interests. Providing a stable and loving environment for raising children is in the best interests of a child and whether this is provided by same-sex parents or heterosexual parents is of little consequence by comparison to the factual personal relationships that exist in these families. References Primary Sources Legislation The Children’s Act 1989 The Children’s Act 2004 Convention on the Rights of the Child, Adopted and opened for signature, ratification and accession by General Assembly resolution 44/25 of 20 November 1989, Entry into force 2 September 1990, in accordance with article 49. The European Convention on Human Rights The Human Rights Act 1998 Common Law Catholic Care (Diocese of Leeds) v Charity Commission for England and Wales. [2012] Upper Tribunal, Appeal number FTC/52/2011 Fitzpatrick v. Sterling Housing Association Ltd [1999] 4 All ER 705 K and T v Finland [2001]36 EHRR 18 Karner v Austria [2003] 38 EHRR 528 Mazurek v France [2000] 42 EHRR 9 R (Williamson) [2005] UKHL 15 Re: Compatibility of the Adoption Order (NI) with the ECHR [2012] NIQB 77 Salgueiro da Silva Mouta v Portugal [1999] 31 EHRR 47 X, Y Z v UK [1997] 24 EHRR 143 ZH (Tanzania) v SSHD [2011] UKSC 4 Secondary Sources Haringey Local Safeguarding Childrens Board (2009) Serious Case Review ‘Child A’ (ref: March 2009) London: Department for Education Hodson, L. (2008) The Rights of Children Raised in Lesbian, Gay, Bisexual or Transgender Families: A European Perspective. IGLA: Europe Lundy, L. (2007) Voice Is Not Enough: Conceptualising Article 12 of the United Nations Convention on the Rights of the Child. British Educational Research Journal, Vol 33, Issue 6, pp. 927 942 Wintemute, R. Andenas, M. (2001) Legal Recognition of Same-Sex Partnerships: A Study of National, European, and International Law. Hart: Oxford

Biography of Hadrian, Roman Emperor

Biography of Hadrian, Roman Emperor Hadrian (January 24, 76–July 10, 138) was a Roman emperor for 21 years who unified and consolidated  Rome’s  vast empire, unlike his predecessor, who focused on expansion. He was the third of the so-called  Five Good Emperors; he presided over the glory days of the  Roman Empire and is known for many building projects, including a famous wall across Britain to keep out the barbarians. Known For: Roman Emperor, one of the five good emperorsAlso Known As: Imperator Caesar Traianus Hadrianus Augustus, Publius Aelius HadrianuBorn: January 24, 76, possibly in Rome or in Italica, in what is now SpainParents: Aelius Hadrianus Afer, Domitia PaulinaDied: July 10, 138  in Baiae, near Naples, ItalySpouse: Vibia Sabina Early Life Hadrian was born on Jan. 24, 76. He probably was not originally from Rome. The Augustan History,  a collection of biographies of the Roman emperors,  says his family was from Picenum, but more recently of Spain, and moved to Rome. His mother Domitia Paulina came from a distinguished family from Gades, which today is Cadiz, Spain. His father was Aelius Hadrianus Afer, a magistrate and cousin of future Roman Emperor Trajan. He died when Hadrian was 10, and Trajan and Acilius Attianus (Caelium Tatianum) became his guardians. In 90 Hadrian visited  Italica, a Roman city in present-day Spain, where he received military training and developed a fondness for hunting that he kept for the rest of his life. Hadrian married Vibia Sabina, grand-niece of Emperor Trajan, in 100. Rise to Power Toward the end of Emperor Domitians reign, Hadrian started out on the traditional career path of a  Roman senator. He was made a military tribune, or officer, and then became a quaestor, a low-ranking magistrate, in 101. He was later curator of the Acts of the Senate. When Trajan was consul, a higher magistrates position, Hadrian went with him to the Dacian Wars and became tribune of the plebeians, a powerful political office, in 105. Two years later he became praetor, a magistrate just below consul. He then went to Lower Pannonia as governor and  became consul, the  pinnacle  of a senator’s career, in 108. His rise from there to emperor in 117 involved some palace intrigue. After he became consul his career rise stopped, possibly triggered by the death of a previous consul, Licinius  Sura, when a faction opposed to Sura, Trajans wife Plotina and Hadrian came to dominate Trajans court. There is some evidence that during this period, Hadrian devoted himself to studying the nation and  culture  of Greece, a long-held interest of his. Somehow, Hadrian’s star rose again shortly before Trajan died, probably because Plotina and her associates had regained Trajan’s confidence. Third-century Greek historian Cassius Dio says that Hadrians former guardian, Attianus, then a powerful Roman, also was involved. Hadrian was holding a major military command under Trajan when, on  Aug. 9, 117, he learned that Trajan had adopted him, a sign of succession. Two days later, it was reported that Trajan had died, and the army proclaimed Hadrian emperor. Hadrians Rule Hadrian ruled the Roman Empire until 138. He is known for spending more time traveling throughout the empire than any other emperor. Unlike his predecessors, who had relied on reports from the provinces, Hadrian wanted to see things for himself. He was generous with the military and helped to reform it, including ordering the construction of garrisons and forts. He spent time in Britain, where in 122 he initiated the building of a protective stone wall, known as Hadrians Wall, across the country in to keep the northern barbarians out. It marked the northernmost boundary  of the Roman Empire until early in the fifth century. The wall stretches from the North Sea to the Irish Sea and is 73 miles long, eight to 10 feet wide, and 15 feet high. Along the way, the Romans built towers and small forts called milecastles, which housed up to 60 men. Sixteen larger forts were built, and south of the wall the Romans dug a wide ditch with six-foot-high earthen banks. Though many of the stones were carried away and recycled into other buildings, the wall still stands. Reforms During his reign, Hadrian was generous to citizens of the Roman empire. He awarded large sums of money to communities and individuals and allowed the children of individuals charged with major crimes to inherit part of the family estate. According to the Augustan History, he wouldnt take the bequests of people he didnt know or of people whose sons could inherit the bequests, contrary to earlier practice. Some of Hadrians reforms indicate how barbaric the times were. He outlawed the practice of masters killing their slaves and changed the law so that if a master was murdered at home, only slaves who were nearby could be tortured for evidence. He also changed laws so that bankrupt people would be flogged in the amphitheater and then released, and he made the baths separate for men and women. He restored many buildings, including the Pantheon in Rome, and moved the Colossus, the 100-foot bronze statue installed by Nero. When Hadrian traveled to other cities in the empire, he implemented public works projects. Personally, he tried in many ways to live unassumingly, like a private citizen. Friend or Lover? On a trip through Asia Minor, Hadrian met Antinoà ¼s, a young man born about 110. Hadrian made Antinoà ¼s his companion, though by some accounts he was regarded as Hadrians lover. Traveling together along the Nile in 130, the young man fell into the river and drowned, Hadrian was desolate. One report said Antinoà ¼s had jumped into the river as a sacred sacrifice, though Hadrian denied  that explanation. Whatever the reason for his death, Hadrian mourned deeply. The Greek world honored Antinoà ¼s, and cults inspired by him appeared across the empire. Hadrian named Antinopolis, a city near Hermopolis in Egypt, after him. Death Hadrian became ill, associated in the Augustan History with his refusal to cover his head in heat or cold. His illness lingered, making him long for death. When he couldnt persuade anyone to help him ​commit suicide, he took up indulgent eating and drinking, according to Dio Cassius. He died on July 10, 138.   Legacy Hadrian is remembered for his travels, his building projects, and his efforts to tie together the far-flung outposts of the Roman empire. He was aesthetic and educated and left behind several poems. Signs of his reign remain in a number of buildings, including the Temple of Rome and  Venus, and he rebuilt the  Pantheon, which had been destroyed by fire during the reign of his predecessor. His own country residence, Villa Adriana, outside Rome is considered the architectural epitome of the opulence and elegance of the Roman world. Covering seven square miles, it was more a garden city than a villa, including baths, libraries, sculpture gardens, theaters, alfresco dining halls, pavilions, and private suites, portions of which survived to modern times. It was designated a  UNESCO  World Heritage site  in 1999. Hadrians tomb, now called the Castel Sant’Angelo in Rome, became a burial place for succeeding emperors and was converted into a fortress  in the 5th century. Sources Birley, Anthony. Lives of the Later Caesars: The First Part of the Augustan History, with Lives of Nerva and Trajan. Classics, Reprint Edition, Kindle Edition, Penguin, February 24, 2005.Roman History by Cassius Dio. University of Chicago.Pringsheim, Fritz. The Legal Policy and Reforms of Hadrian. The Journal of Roman Studies, Vol. 24.Hadrian. An Online Encyclopedia of Roman Emperors.Hadrian: Roman Emperor. Encyclopaedia Britannica.

Flesh Eating Bacteria Research Paper Example | Topics and Well Written Essays - 4500 words

Flesh Eating Bacteria - Research Paper Example Apparently, the name flesh eating bacteria is linked to the idea that infected parts of a human body looks like gnawed. Streptococcus pyogenes' also known as group A -hemolytic streptococcus, GAS, and Strep A exoenzymes or endotoxins cause the disease or illness known as necrotizing fasciitis. Fasciitis is characterized by the swelling of the fascia (Stoppler, 2009; Engelkirk and Burton, 2007). Fascias are the dense fibrous connective tissues that wrap the human body below the layers of cells that compose the skin. Fascias are also the tissues that enfold individual muscle fiber and envelope together individual muscles to form bundles. Similar dense fibrous connective tissues form tendons that attach muscles to bones, attach bones to bones, hold organs in place, and bind the different organs to form a stable system (Miller and Levine, 2003). The exoenzymes which are termed poisonous and lethal compounds are the primary complexes that cause the necrosis or death of vulnerable dense fibrous connective cells and tissues. One identified exoenzymes causing cell death are the proteases (Engelkirk and Burton, 2007). The dense fibrous connective cells and tissues are basically protein, so the cells and tissues are composed of individual units called amino acids joined together by peptide bonds. The exoenzymes as well are basically proteins. However, exoenzymes as enzymes are catalysts (Engelkirk and Burton, 2007; Mader, 2001). The exoenzymes which are protease catalyses the breakdown of peptide bonds that joins the amino acids of the protein component of dense fibrous connective cells and tissues (Mosby's Pocket Dictionary of Medicine, Nursing, & Allied Health, 2002). This collapse of peptide bonds results to the disintegration of the basic units of the cells and tissues which means death of the cells and tissues. So, the layer of cells and tissues below the skin called fascia as well as those in the other locations of the body die the same way when there is enough exoenzymes produced by the Streptococcus pyogenes' that can be circulated by the blood throughout the entire human body. Apparently, the amino acids are utilized by the microorganisms for their sustenance, multiplication, growth, and development as facultative intracellular pathogens (Engelkirk and Burton, 2007).Contaminated people are the most probable reservoirs of the microorganisms which may transmit the same to other people by direct or indirect contacts or through respiratory droplet infection. At present, S. pyrogenes has been found to be sensitive to bacitracin (Engelkirk and Burton, 2007, DHHSCDCP, 2009). Necrotizing fasciitis symptoms: tumor, fever, cellulites, swelling, pain, soft tissues, black and dry skin, foul-smelling-thick-gray drippings (Smith, 2002). Treatment: removal of dead tissues, ciprofloxacin, metronidazole, adequate IV fluids, sterile operating room, local anesthetic, surgery if not flushing the area with copious amounts of sterile irrigating fluid (Smith, 2002). Conversely, Staphylococcus aureus produce exoenzymes or exotoxin or epidermolytic toxins called catalase causing the

Concept and product testing Essay Example | Topics and Well Written Essays - 4750 words

Concept and product testing - Essay Example This step is undertaken to introduce the product idea to the customers, see their reactions for the product idea and gather suggestions to add-on. Similarly, product testing also consists of conducting a research on the product. The manufacturer produces a few product samples. This helps the customers to see the final product and judge its features and its look. Both concept testing and Product testing is very important because the failure rate of new products are very high. So concept testing is done to test the idea among the customer and product testing is done to check the feedback of the customers for the final product before commercialization. The research undertaken for testing the concept of the product turned out to be positive. 100 participants were considered for the research. These 100 participants consisted on people from the age group of 13 to 35, in which two groups were made (Students and Working Professionals). The majority of respondents liked the product idea and i ts features. They also gave few suggestions. Now, after receiving a positive response for the product idea, sample products are manufactured and even the suggested ideas are added to the final product. Research is again conducted on the product to test the final product in the market. Again same 100 respondents were considered. Almost 76 % participant considered the product among their purchase list. The participants from student group found the price to be high. So they would prefer a lower price. Otherwise, the feature and the look were well accepted. People found the display of the Kindle amazing. The eBook reader received a very good response from the people. Table of Contents Executive Summary 2 Introduction 5 Research Method 9 Results 11 Product Testing 12 Objectives of research 15 Research Techniques 16 Results 18 Limitations of the Study 19 Conclusion 20 References 21 Bibliography 25 Appendices 27 Appendix 1 27 Appendix 2 29 Introduction A product is regarded as any offering in exchange for a price. It can be tangible as well as in-tangible in nature. After the completion of developing the product, the marketer can plan to launch the product into the market. New product development takes time and it is also quite risky and costly. The failure rate of new products is really high in the market. This happens due to several factors. But the most common factor is lack for proper market research. The marketers should do a proper market research for his product. If they are successful then, after developing the product, another product research is also necessary. This will not only give a true picture to the market, but also save him from incurring huge losses before developing the idea or concept (Lesch & Rupert, 1994, p. 5). It is a well known fact that if well-structured concept testing or product testing method by knowledgeable researcher can really help a company to improve its ability to create successful innovative products or services. However, the re sult of concept testing is not really achieved in reality due to low quality of research. The advancement in the technology and digital media has affected all of us. Similarly, the advent of eBook readers has created a buzz in the market. The increase in popularity of reading books in electronic form has encouraged the marketer to think about product named Kindle. It’s a new idea that will help in creating a device in which one can read numerous books and other reading materials in electronic form as pdf files (Parrickrau, 2011, p. 211). The product idea called Kindle is actually an electronic book reader. It would like a book publication in electronic form. In that device people can read books, see images, etc. Uncountable numbers of books can be stored in a single device. This device

Education-Strategy Essay Example for Free

Education-Strategy Essay It is a common knowledge in human development that individuals have stark differences especially in their cognitive capacities and behavioral attributes. Education was then established to somehow reconcile this individual diversity hence it is a must for teachers to allot substantial amount of their time to prepare and assess instructional approach and materials that they will employ in classes of heterogeneous populace of students. To effectively facilitate the learning outcomes of students, teachers at every level should map out their objectives for the specified topic of each instructional period. Teachers usually have different strategies in preparing a lesson; some create detailed and meticulously encoded charts while other teachers plainly scrawl down the notes for a particular topic at a discarded piece of pad. Strategies in planning for an instructional approach are immaterial because the most important endeavor is for the teacher to execute wise decisions about the feasibility of their instructional technique to the successful attainment of learner goals. Furthermore, it is an educational requirement that teachers should be well-equipped of the knowledge that they are teaching because specialization of a particular subject matter effectually bolsters the realization of an educator’s designed objective for the improvement of students’ cognitive competence. First and foremost, before a teacher could outline relevant topics for a subject matter and its corresponding intent the teacher must conduct a pre-assessment of the students’ capacity and skills in a class that is needed to be handled; it can be in a form of a diagnostic test or conversational question-and-answer approach. The teacher ideally should not carry out an impersonal treatment to the students since they are not basically identical in aptitude and manners. After carefully assessing the individual needs of the students a teacher then must enterprise in designing a lesson plan that is precisely appropriate for the learners’ demand. In delivering carefully prepared instructional scheme, a teacher must keep in mind the unavoidable nuisance that may hinder the proper execution of the lessons’ objectives. In addressing this kind of problem in the classroom, teachers should make use of rewards and punishments to further reinforce the need to conquer irresponsible learning behaviors and the encouragement of receptiveness to knowledge enhancement. At the end of a specified topic’s timeframe, the teacher then is expected to administer a check-up test. In doing so, a teacher must be aware of the following criteria in designing a test questionnaire; the test must coincide with the intended learning objectives; the test questions should accurately recount the information taught; the test items must quantify relevant ideas and not those that are insignificant; the test items must be able to assess the composite behaviors, the practical abilities or principles-application of the students and not just simply reckoning memory skills; and lastly, the test questionnaire must be clear and simple to avoid confusion. The test should not be purely objective because it cannot measure the reasoning abilities of students. Provide spaces in the test papers that will measure the subjectivity level and argumentative skills of the students. Commonplace negative feedbacks occur every after a test exam is successfully completed. Normal setbacks such as large percentages of failing students occur that extremely pressures teachers because of strict adherence to the set timeframe of lesson plans. In cases of unforeseen problems like this, a teacher must devote time to communicate with the students to inquire the difficulties they have encountered in the entire instructional program. Subsequently, after the appraisal of the factors contributing to the failure of a large portion of students in the examination, the teacher may form study groups that will be evenly comprised of both astute and slow-learners. The teacher then must monitor that the study groups discuss or brainstorm about the previous topics while a new one is being elicited. Afterwards, the teacher may administer another test to evaluate the success of the remedial approach. Works Cited Center for Teaching and Learning. Brigham Young University http://ctl. byu. edu/? page_id=343 Ten Must-Know Facts About Educational Testing. PTA: Every Child, One Voice, 2000-2008 http://www. pta. org/archive_article_details_1117837372328. html

Sexual Harassment in the Workplace :: Workplace Harassment Essays

Each year many people first become aware of sexual harassment when they are harassed in the workplace. Today in the United States there still seems to be a need for general information about sexual harassment. Many people are unaware of exactly what sexual harassment is, how it affects its victims, where it happens, and what to do if it happens to them. There are many laws that protect people from sexual harassment and provide them with information about what to do if you should ever be in this situation (Wyatt, 2000). Harassment of a sexual nature, typically in the workplace or other setting where raising objections or refusing may have negative consequences is considered sexual harassment. In American employment law, it is any unwelcome sexual advance on the job that creates intimidation in the workplace. Sexual harassment is considered a form of illegal discrimination. Unfortunately, the definition of sexual harassment is very controversial; it is truly based on what ones personal opinion is. Typical sexual harassment behavior usually includes unwanted touching of a co-worker, lewd comments, talk about gender superiority, or sexual jokes (Sandler, 1997). Sexual harassment is any sexual advance or conduct on the job that is unwanted. It can happen to men and women, gay or straight. Unsolicited sexual advances, requests for sexual favors, or other conduct of a sexual nature directed toward an individual are considered to be sexual harassment. Occasional comments like "Hey, baby" or "honey" will not likely be considered sexual harassment without more offensive or more frequent episodes. However, if the offensive behavior is extremely severe, such as a sexual assault, a single incident could be enough to be considered sexual harassment (The U.S. Equal Employment Opportunity Commission, 2005). Sexual harassment affects victims in many ways, often not noticeable to others. Victims feel powerless to stop the situation. They often fear retaliation, for example with grades or recommendations. They fear that their complaints will not be taken seriously, or that they will be perceived as causing trouble. Victims often blame themselves, and fear that others will also blame them, even though it is the harassing person's authority or influence that has been misused. Victims often have physical symptoms of stress, such as stomach problems or headaches. They can also become depressed, moody, or irritable without knowing why. Victims often suffer lower self-esteem, self-respect and self-confidence.

Lease Versus Purchase Essay

When operating a successful business, it is important to consider operating costs and expenses related to producing or being able to provide a certain good or service. In some cases, it is more beneficial for a business to lease equipment needed for production or manufacturing and in other instances it is financially favorable to purchase equipment. This paper will compare the factors involved in deciding whether to purchase or lease equipment. Types of Leases The term â€Å"lease† is essentially the same as the term â€Å"rent†, as both have identical meanings. There are two different types of leases, an operating lease and a financial lease. Both types provide the use of an asset, but with some very different rules. An operating lease is typically used for equipment or vehicles and can be cancelled by the lessee with proper notice. The timeframe of the lease is usually less than the expected life of the item, and will sometimes include a maintenance contract built in. The lessor hopes to either sell the asset or release it at the end of the initial lease. A financial lease, aka a capital lease, cannot be terminated early. Financial leases also do not include maintenance contracts, and are usually set for the life expectancy of the item. The purpose for the lessor is to gain their initial investment plus a return on the asset, and is thus like debt financing. Lease vs. Purchase If a company wants to obtain the usage of an asset such as cash, plant or equipment, without the obligation of purchasing the item, then a lease is the best option. Leases can be classified as short term or long-term debt just depending on the amount of time contracted. The key considerations a  company must consider when trying to decided whether to purchase or lease an asset is the net present value of purchasing versus leasing. The factors that affect the value are depreciation, taxes, length of lease payments, life span of asset, and any residual or salvage value of the asset. Leases are accounted for on a company’s balance sheet as long as one of the following occurs; the lease transfers ownership at the expiration, the lessee may buy the asset below its value at the expiration, length of lease is more then 75 percent of the expected life span, or the present lease payments exceeds 90 percent of the fair market value of the property (Mayo, 2012). Financial leases though, must be capitalized where as operating leases may not have to be placed on the balance sheet, but should be noted in the footnotes. Even though financial leasing may sound similar to debt financing of an asset, keep in mind that the lessor will obtain any residual value of the asset, whereas if purchased, the salvage value would remain with the purchaser. Leasing offers higher tax deductions, but potentially understates a companies assets. Purchasing usually requires a higher initial cash outlay (Newman, 2006), but may offer higher assets and better return on investment in the long run. Determining which option of leasing or buying is better will ultimately depend on the time value of money (Mayo, 2012). Application of Time Value/Money Concepts in Evaluating Lease vs. Purchase Decisions When deciding on whether on whether to lease or purchase assets for your company, there are a few different factors to consider. One of those important factors is the time value of money. According to â€Å"Financial Dictionary† the time value of money can be defined as â€Å"the idea that a dollar today is worth more than a dollar in the future, because the dollar received today can earn interest up until the time the future dollar is received† (2015). To determine which option, leasing or purchasing, would be financially beneficial for the business, the present value of each should be calculated. The present value formula will give you the cash flows associated with leasing or purchasing the asset (Mayo, 2012). To calculate the present value of a single sum of money one would divide the Future Value (FV) by (1 + i)n where i is the interest rate per compounding period and n are the number of compounding periods (â€Å"Present Value Of A Single Sum Of Money†, 2013). Conclusion There are many factors and applications to consider when making the decision between leasing and purchasing. Factors such as the assets life expectancy, company’s tax bracket, and payment schedule are just a few to be considered when determining which option is best for a company. Understanding the time value of money, is just one of the few considerations a company must review so that its financial officers can make educated business decisions. References Financial Dictionary. (2015). Retrieved from http://financial-dictionary.thefreedictionary.com Mayo, H. B. (2012). Basic finance: An introduction to financial institutions, investments, and management (10th ed.). Mason, OH: South-Western. Newman, P. (2006). Leasing vs Buying: Which is Best for You?. Retrieved from http://www.entrepreneur.com/article/169332 Present Value of a Single Sum of Money. (2013). Retrieved from http://accountingexplained.com/misc/tvm/pv-single-sum