ACC620 Contemporary Issues in Accounting †MyAssignmenthelp.com

Question: Discuss about the ACC620 Contemporary Issues in Accounting. Answer: Literature Review - Summary From the literature review, it could be summarized that agency theory entails the detection of prospect uncertainties, which are created due to distinguishes between the goal of agent and principle. CPD organization provides data to decline the carbon emission rates. As per the renowned research scholar, the organization could reduce the carbon emission rates by setting the target. It is highly correlated with the organizational performance (Blanco, Caro, and Corbett, 2016). By setting the targets, a company could try to decline the emission rate. As per the agency theory, the agent is the company, which shows extensive engagement with the principal. In this context, CPD is acted as an agent, which is more likely to get more advantages in terms of incentives. An organization deals with declining greenhouse gas emission of other company as much as possible. Furthermore, the company could try to overcome the risks, which are related to climate alterations as an effect of these emission s (Depoers, Jeanjean, and Jrme, 2016). The market of the corporation is appropriate as it entails the diverse working culture in the form of agent i.e. CPD. The main role of this agent is to regulate the other organization to protect the environmental concern in an organized trend. It could be also summarized that this regulatory governance also supports themanagement system of other corporation to implement the strategy for reducing the emission rates and accomplish the target, which is predetermined bymanagement (Doda, et. al., 2016). Conceptual Model: The above conceptual model shows that there are two variable named independent and dependent variable. In this way, the independent variable is CPD data and the dependent variable is carbon emission rate of other company. This model is also supported by the agency theory, which describes that CPD act as an agent and other company is considered as principal. As a result, it indicates that CPD identifies the data to decline the carbon emission rate of other company (Friedlingstein, et. al., 2014). Hypotheses The following hypotheses will be used to accomplish the aim and objectives of research: H0: There is no significant relationship between CPD data and carbon Emission rate of other company H1: There is a significant relationship between CPD data and carbon Emission rate of other company Proxy Measures for Theoretical Constructs Theoretical Construct Proxy measure Dependent (DV), Independent (IV), or Control Variable (CV) Source Agency theory Efficient Market Hypothesis (EMH) Carbon emission rate (DV) and CPD data (IV) (Howard-Grenville, et. al., 2014). (Raupach, et. al., 2014). Tracking climate change performance measures/KPIs integration of financial and climate change managementinformation systems Carbon emission rate (DV) and CPD data (IV) (Friedlingstein, et. al., 2014). Monitoring compliances with climate change policy and regulation Carbon footprint calculation Carbon emission rate (DV) and CPD data (IV) (Doda, et. al., 2016). The above table shows that agency theory will be constructed to identify the contemporary accounting issues like carbon emission rate. The dependent variable is carbon emission rate and the independent variable is CPD data. It shows that carbon emission rate is depending on the data of CPD Company, UK (Lee and Vachon, 2016). There are certain sources are used to get reliable and valid information regarding research concern named journal article, books and online websites. Research Method: Philosophy and Approach The positivism philosophy will be selected to use the real data regarding research concern. This philosophy will be also chosen due to objective nature of the research issue i.e. role of CPD data to address the carbon emission rate. Along with this, deductive research approach will be used to test the hypothesis and formulate a theory for this research. This approach will be also selected due to its relevancy with positivism philosophy. Data Collection Method At the same time, both primary and secondary data collection method will be used to collect the information regarding research issue. In this way, primary data will be collected via survey through questionnaire whereas secondary data will be collected from books, journal articles, company report and online publication. Further, primary data would be beneficial to gather the new and first-hand information about research concern while secondary data would be effective to get the authentic information in less time. Research Design For this research, mixed research design will be used to attain the research objective. This research design will be chosen due to containing the characteristics of both qualitative and quantitative research design. In this way, qualitative research design will be used to gather the theoretical information regarding the role of CDP data to decline the carbon emission rate. As well as, quantitative research design will be implemented to collect the information about research concern via survey through a questionnaire. It would be beneficial to attain the research objective in a given time period. Sampling Method Furthermore, probability sampling method will be used to choose the sample from a large number of populations on a random basis. Under this method, simple random sampling method will be implemented to select the employees from targeted population. This method will be used to decline the possibilities of biases from survey through a questionnaire. With the intention of conducting the survey through a questionnaire, 40 employees of CPD organization will be selected as a sample size from the different geographical location of UK. Time plan Time plan is used as a blueprint to complete the investigation in a chronological manner. It depicts the distinct activities, which would be used to attain the main aim and objectives in specified time duration (Ripple, et. al., 2014). The following research plan would be used to complete the research: Table 1: Time plan for investigation The given chart depicts the graphical representation regarding action plan. It is implemented to define how the research practices would be attained step by step. The following table shows the action plan for this research: From the above table, it could be discussed that data gathering process and findings of research would take more time as compared to other activities, which will be performed during the research. References: Blanco, C., Caro, F., and Corbett, C. J. (2016) The state of supply chain carbon footprinting: analysis of CDP disclosures by US firms, Journal of Cleaner Production, 135, pp. 1189-1197. Depoers, F., Jeanjean, T., and Jrme, T. (2016) Voluntary disclosure of greenhouse gas emissions: Contrasting the carbon disclosure project and corporate reports, Journal of Business Ethics, 134(3), pp. 445-461. Doda, B., Gennaioli, C., Gouldson, A., Grover, D., and Sullivan, R. (2016) Are corporate carbonmanagement practices reducing corporate carbon emissions, Corporate Social Responsibility and Environmental Management, 23(5), pp. 257-270. Friedlingstein, P., Andrew, R. M., Rogelj, J., Peters, G. P., Canadell, J. G., Knutti, R., ... and Le Qur, C. (2014) Persistent growth of CO2 emissions and implications for reaching climate targets, Nature Geoscience, 7(10), P. 709. Howard-Grenville, J., Buckle, S. J., Hoskins, B. J., and George, G. (2014) Climate change and management. c, 57(3), pp. 615-623. Raupach, M. R., Davis, S. J., Peters, G. P., Andrew, R. M., Canadell, J. G., Ciais, P., ... and Le Quere, C. (2014) Sharing a quota on cumulative carbon emissions, Nature Climate Change, 4(10), P. 873. Lee, K. H., and Vachon, S. (2016) Carbon Management in the Supply Network: Measurement and Reporting. In Business Value and Sustainability (pp. 135-170). UK: Palgrave Macmillan. Ripple, W. J., Smith, P., Haberl, H., Montzka, S. A., McAlpine, C., and Boucher, D. H. (2014) Ruminants, climate change, and climate policy, Nature Climate Change, 4(1), pp. 2-5.

Refugees and Asylum Seekers in Australia

Introduction Refugees are people who run away from their countries to seek peace in foreign states because of natural or manufactured causes. Natural causes include catastrophes such as floods, plaques and earthquakes while manufactured causes are mainly civil wars and political unrests. These factors make individuals to seek secure places in foreign nations.Advertising We will write a custom essay sample on Refugees and Asylum Seekers in Australia specifically for you for only $16.05 $11/page Learn More Australia is one of the worst hit states by the refugee problem mainly because of its strategic position. Most refugees from Middle East and Western Europe find the country to be convenient as far as safety is concerned. Australians on the other side find refugees and asylum seekers to be people who destabilize security and economic growth. This has led to publication of many materials analyzing the situation. Recently, the debate has taken a centre stag e in both government and media. Sharon Pickering, Common Sense and Original Deviancy: News Discourse and Asylum Seekers in Australia The writer examines the issues facing refugees and asylum seekers in Australia. Refugees have been referred to as deviants in most instances, especially by the media and politicians. Labeling of refugees as deviants, have led to creation of mandatory detention centers for the new arrivals of unauthorized persons. The courts have offered some challenges to the policy and practices of immigration laws. The laws serve to further limit resort to administrative or judicial review for adverse determination decisions (Pickering 170-171). Australia’s cultural ties with Europe and North America cause the situation. They find Arabic culture to be incompatible with theirs hence making them uncomfortable with refugees. From 1997 to 1999, the administrators had busy time monitoring asylum seekers and refugees in Australia. Immigration and asylum is a federal concern, the political system in place led by Howard’s Liberal Coalition government ruled federally. The agreement was reached where the history of bipartisan (consensus) dominated the government institutions. (Pickering 171) The immigrants are viewed as a threat to national security; the claims have contributed to validation and invocation of repressive state responses. The refugees caught arriving in the state on boats is treated as intruders and they are subjected to harsh punishment by law. Some segments of society suggest that Australian government should set aside a few thousand places in annual refugee intake to be sold to the highest bidders. They further claim that refugees pay crime syndicates to bring them to Australia illegally and to instruct them in the most effective ways of taking advantage of comparatively liberal immigration and welfare programs (Pickering 179).Advertising Looking for essay on government? Let's see if we can help you! Get your first pa per with 15% OFF Learn More The statuses of genuine refugees are determined by social harmony, national interests and integration rather than the problem causing the refugees to fly from their original places. People endowed with resources to invest and presumed to be law abiders are treated differently. They might have run away from their states because of natural factors and for that case they should be refugees but their statuses are elevated because of their wealth. (Pickering 179-180) Goode Eric and Nachman Ben-Yehuda, Moral Panics: The Social Construction of Deviance The writer starts his argument by stating that societies are sometimes faced with unnecessary panic. Members of society believe that behaviors of specific members are problematic. The evil doers wound the substance and fabric of the social body. The members of society turn up in large numbers to condemn the evil actions, this leads to a crisis in the society since evil behaviors are common to all members of society (Knudsen 89). The conflicts are a threat to the well being, basic values and interests of the society. Deviance is associated to foreigners; the feeling of substantial section of society is that refugees pose a threat to the society and to the moral order. Consequently, something must be done to check this (Goode and Nachman 31). The writer cautions that we should be careful and try to avoid hoc explanations of assuming before head that collective and social stress must automatically be present for moral panics to break out (Goode and Nachman 32). All societies suffer from stress and it will be negative for government institutions to blame one race or ethnic group for prevalent social problems such as crime. Even without foreigners, these problems would be witnessed. Political Institutions The Judiciary The role of judiciary is to arbitrate on cases that face society from to time. It should not apply double standards in interpreting the constitution. All issues should be treated equally since crime is a personal problem. Criminals should not be associated to their ethnic groups or races, everyone should be judged independently. Both refugees and hosts break the law only that hosts are taken to approved schools for behavior correction while foreigners are taken to prisons. The judiciary needs to advice the government on the best ways possible about class divisions. The Australian society is differentiated in terms of race and ethnicity. Some races are superior to others, which have complicated security in the country. The judiciary should come to the reality of believing that a suspect is innocent unless proven guilty. The police therefore should not harass foreigners instead but they should provide security to them. The executive The cabinet should venture deep into the problem of refugees in the country and come up with sound policies that will cool down the high tempers.Advertising We will write a custom essay sample on Refugees and Asylum Se ekers in Australia specifically for you for only $16.05 $11/page Learn More The Australians view refugees as having a bad motive of snatching away their opportunities while refugees offer cheap labor because of lacking alternative means of survival. The cabinet should come up with policies that facilitate peaceful coexistence. The Australians should feel secure in their territory while foreigners should feel that they sought proper refuge that guarantees peace and freedom. The policies made should seek a win-win situation for both refugees and hosts (Herman 6). To achieve all these, the government should shun away from decisive politics and rise to the occasion to be counted as custodian of public good. Policies made should not be one sided that is, it should not favor either hosts or refugees, those favoring hosts might promote national interests but the state would not achieve international interests. Conclusion While the first writer examines the conseque nces that refugee ship causes to individuals, the second criticizes the behavior of hosts who view refugees as being responsible for prevalent socio-economic problems in the society. From the two articles, it is clear that the problem of refugee is not new in Australia. It has been going on for quite some time and it is the high time that the government should seize the opportunity to settle the problem. The existing international law is conducive to the government. The government should utilize it to solve issues related to foreign relations (McLaughlin 43). Works Cited Goode, Eric and Nanchman, Ben-Yehuda. Moral Panics: The Social Construction of Deviance, Oxford: Blackwell, 1994: 31-65. Herman, Chomsky. Manufacturing Consent: The political Economy of Mass Media, New York: Vintage, 1988. Knudsen, Daniel. Mistrusting refugees. Berkley: University of California Press, 1995.Advertising Looking for essay on government? Let's see if we can help you! Get your first paper with 15% OFF Learn More McLaughlin, George. Refugees and the fall of the Berlin Wall. Harklow: Longman, 1998. Pickering, Sharon. Common Sense and Original Deviancy: News Discourse and Asylum Seekers in Australia, Journal of Refugees Study, 14.2 2001: 169-186. This essay on Refugees and Asylum Seekers in Australia was written and submitted by user Jayda Leach to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Power of Government vs Individual Rights essays

Power of Government vs Individual Rights essays Alexander Hamilton was a brilliant member of the federal government whose political principles were based on the idea that the greatest threat to political stability was anarchy rather than monarchy. He believed that the government should be left in the hands of a concentrated few, and that those chosen would lead the country into prosperity. He did not think the swinish multitudes capable of governing themselves. On the other hand, Thomas Jefferson was in support of making states rights more powerful than those of the federal government. Each individual, in his opinion, deserved the right to make the decisions that would govern the country in which he lived. He thought the federal government was too far removed from its people so that their voices would not be able to be heard in the decision making process; thus, their needs would go unfulfilled. The Hamiltonian point of view that a strong, centralized form of government should be employed is in accordance with my own beliefs. The power of government should be used to unify the people under its jurisdiction, not stand merely as a lame parent to watch its reckless teenage children make decisions that contradict the good of all the people in his household. In Europe, each country has its own set of laws that govern its people; however, for the good of the continent, the united move to the Eurodollar will stabilize the currencies of those countries having trouble with the fluctuations of its money values and also further ease of trade and transportation. In part, the Civil War was the result of too many decisions made by too many people. Since the country as a whole put off deciding what to do with the ever-present slavery question, each state formed its own policy in dealing with slave trade, runaways, and other such issues. Unrest was the underlying feeling throughout the country and made more prominent other touchy issues, and this lack of unity eventuall ...

How Hurricanes Form in the Sahara Desert

How Hurricanes Form in the Sahara Desert In the United States, the eastern and Gulf coasts are in danger of being slammed by hurricanes from June through November because the waters in the North Atlantic Ocean are typically at their warmest while the Sahara is at its hottest during the same time period. A hurricane is a complex weather system that can be simply explained as a funnel of warm, wet air. It is a non-frontal system whose air has a distinct circular flow. One starts forming  for the United States when hot air over the Sahara is released into the North Atlantic. The Sahara The Sahara, whose land mass is almost that of the continental United States, is the largest â€Å"hot† desert in the world. It is also the second largest desert overall and covers 10 percent of the African continent. (Antarctica is the largest desert in the world and is classified as a â€Å"cold† desert.) In the Sahara, the day-night-day temperatures can swing 30 degrees in a few hours. Great swirling winds over the Sahara carry sand  over the Mediterranean, bringing storms into England, and drop sand on the beaches of eastern Florida.   The Sahara-Hurricane Connection The temperatures of the land mass of western North Africa grows  hot, and the air over this area rises to create the African easterly jet. A column of hot air swirls upward three miles and spreads as it races to the continents  west coast, where it dips toward the ocean. The air picks up moisture from the warm water  and continues its race westward. The flow of the ocean and the spin of Earth combined with the dry winds of the desert and the warm, moist air off the Atlantic horse latitudes make this desert-born weather grow. As a  weather system travels across the Atlantic, it spins and flies over the water and can grow in intensity as it picks up moisture, especially when it arrives in the area of Central America and the warm Eastern Pacific waters. Tropical Storms vs. Hurricanes When wind speeds in the weather system are less than 39 miles per hour, it is classified as a tropical depression. At 39 to 73 miles per hour, it is a tropical storm, if its winds are rotating. This is the point where the World Meteorological Association gives the storm a name, on a predetermined schedule that refreshes names every six years, alternating male and female names in alphabetical order. Next up the storm intensity scale after tropical storms are hurricanes.  The lowest category of hurricanes happens at 74 miles per hour, category 1. Sometimes tropical storms and hurricanes spend their life out over the open ocean, never reaching landfall. When they do hit  land, tropical storms and hurricanes can do great damage through spawning thunderstorms that cause flooding and tornadoes.  When a hurricane  was big enough to cause a lot of damage, then the name is retired and a new name replaces it on the list. Contributed by Associate Writer Sharon Tomlinson

Labor Arbitration Process Essay Example | Topics and Well Written Essays - 1500 words

Labor Arbitration Process - Essay Example Another common way of dispute resolution is mediation. It also involves the role of one mediator, but his role is more of a compromiser than a final decision maker. An arbitrator attempts to resolve a dispute by hearing from both management and workers to arrive an amicable solution, which is binding on both parties. The role of a mediator is facilitating the communication between deputed parties to find a solution by themselves in the presence of mediator. Rarely does the mediator exert pressure to accept a solution. Conciliation is another way out for labor problems, but it is more or less same as that of mediation. Today, arbitration is used worldwide as a mechanism of resolving labor problems, and indeed in many other areas. The common forms of arbitration can be defined as below (Arbitration and Mediation): "Compulsory arbitration is a dispute resolution that is required by law. Widely accepted in Australia and New Zealand, compulsory arbitration was practiced by the National War Labor Board during World War II. It is a binding process. Expedited arbitration is a process intended to speed up the arbitration process with an informal hearing and awards generally rendered within five days. It was first used in 1971 in settling disputes in the steel industry. Expedited arbitration was als6 designed as a cost-saving method of dispute resolution. Interest arbitration is the use of an arbitrator or arbitrator board to render a binding decision in resolving a dispute over new contract terms (also called non-justifiable arbitration). Final offer selection arbitration is an interest arbitration process in which the arbitrator or arbitrator board selects either the union or management proposal to the solution. There can be no compromised decisions. This process is also termed either-or arbitration. Tripartite arbitration is a process wherein a three-member panel of arbitrators is used to reach a decision. Both labor and management select an arbitrator and the third is selected by the other two arbitrators or the parties to the dispute as a neutral participant". This essay is an attempt to review the history and future of labor arbitration in the United States, about which there have been many misconceptions. The essay attempts to clarify this much debated issue in a simple and lucid manner and to give an idea about the role of labor arbitration in labor relations. Secondary sources such as internet alone is used to justify the main arguments. History of Labor Arbitration in the U.S. This is a much debates and controversial topic in the United States. There are many misconceptions about the evolution of labor arbitration process in the country. The history of arbitration as a dispute resolving mechanism dates back to English common law and is the oldest form of dispute settlement. There were many instances of the use of arbitration in olden days. Among them the most notable are- "King Solomon was an arbitrator and arbitration was used to settle differences during the Greco-Roman period. George Washington was an advocate of arbitration and, in his will, mandated using the process if disputes arose over his estate. The use of arbitration in labor disputes was a common practice in the late 19th century but developed more rapidly after World War II as a substitute for work stoppages. During World War II, the

Organizational Structure Essay Example | Topics and Well Written Essays - 2000 words

Organizational Structure - Essay Example Structures of formal organizations are outlined in an organizational chart, which acts as a â€Å"blueprint† showing its functions, activities and formal relations (Roussel 2013 pg 56). The principal reason for clarifying the organization structure is to clearly show the chain of command, official communication lines, span of control and connections for all department personnel. It is important to note that an organization is a society of people; therefore, delivery of health care services is a very vital element in an organizational setting. Health care services can be categorized by profit motive, type of ownership involved and whether the client is being admitted in the institution. Since time immemorial, hospitals and nursing institutions are the common health care service providers. The main role of nursing in organizations is care service administration. This is where activities are coordinated to enable provision of nursing services to the personnel in various departments of an organization. Nursing service administration is a guided process where activities are aimed at improving nursing care for clients within an organization. This includes establishment of overall goals and policies that can be accommodated in the organizations’ major goals. Through this, an organization is able to provide facilities and skilled staff such as nurses to accomplish these goals. The organization therefore is able to do this in the most economical and effective manner because of high level of professionalism used. It can only be achieved through, cooperation from all members of staff who will coordinate activities with other members of staff within various departments of the organization. Nursing in an organization creates an environment where marshalling of activities and resources to accomplish a goal is made possible. This can be an art and a scientific process where one can systematically analyze

Sprint’s Inflexibility Hindering Growth Essay Example for Free

Sprint’s Inflexibility Hindering Growth Essay Continuous and rapid customer growth is what will make a company successful and key to beating any leading competitors. Unfortunately for the Sprint Corporation, the numbers in customer growth are not where they need to be in order to keep up with their main competition, Verizon, ATT, and T-Mobile. Sprint is quickly losing their old customers faster than they can contract new ones. This lack of growth could be for a number of reasons, but specifically examined are the pricing wars. It isn’t that Sprint is not doing their part in customer satisfaction or keeping up with the changing technology and listening to their customers. Sprint revolutionized the next step in global technology by being the first company to provide 4G to their carriers. So why are they having issues growing their customer base or struggling to even retain the customers they do have? ANALYSIS â€Å"Sprint Corporation provides wireless communications services to consumers, businesses, and government users in the United States, Puerto Rico, and the U.S. Virgin Islands† (Sprint Corporation Profile, 2014). These are all considered critical customers to the Sprint Corporation. A critical customer is defined as having â€Å"the greatest impact on product design, sales, and future growth opportunities† (Swink et al., 2011, p. 12). It is important that Sprint recognizes that their customers are considered critical customers because they are in a business where the customers shape the product and growth of the company. Having the ‘latest and greatest’ is so important to the materialistic society that is the United States and if a cell phone company cannot keep up with these demands, they will not hold the attention of the customers. â€Å"It is important for operations managers to know what product features and delivery terms critical customers consider important, what they are willing to pay, and what they consider acceptable† (Swink et al., 2011, p. 29). This is where Sprint’s major competitors like ATT and Verizon are beating them. Price is really the bottom line, which is why the once underdog, T-Mobile is fighting to take Sprints number three  position in the cell phone provider rankings. One of Sprint’s current weaknesses is that they are not adjusting to what the critical customer is willing to pay, and it is obvious their clientele does not think the prices are acceptable, hence dropping their Sprint contract and moving to a different company that offers the same coverage, the same products, but for a lower price. This makes Verizon Wireless and ATT the â€Å"order winners† (Swink et al., 2011, 29), that is to say, customers are choosing their offers over Sprint because they offer the lower price. Sprint is a flexible company when it comes to responding to the efficiency to change their product and processes (they are always coming up with new and different data plans and the new â€Å"framily plan†) but they are completely inflexible in adapting quickly to the competitive price environment (Swink et al., 33). Unfortunately, Sprint is far behind its competition and customer growth is suffering. â€Å" Fierce competition in the US operator market led to number three player Sprint reporting a US$1billion loss for the fourth quarter [of 2013] as it experienced the slowest customer growth of the country’s four major carriers† (Handford, 2011 ). They are definitely a strong enough company to retain customers and start growth again; they have the quality products, the nationwide coverage, and the name. However, they are not taking the opportunity to do so. In one quarter, Sprint lost one million contracted customers. Meanwhile, in the same quarter, Verizon wireless added nearly a million customers while ATT racked in another half million (Brown, 2013). The profitability of Sprint has gone down -8.5% while the top two continue to thrive and do well. CONCLUSIONS It is safe to say just about everyone in the United States has a cell phone these days. So which provider do you chose? Verizon, ATT, and Sprint are the top three leading cell phone carriers and all rank in top 100 Fortune 500 companies (â€Å"Fortune 500,† 2013). Sprint has its strengths, there is no doubt they are still a successful company, but their weakness lies within their ability to adjust market prices to satisfy and retain their current customers as well as bring in new clientele. If they have any hopes of beating out Verizon Wireless and ATT and keep T-Mobile off their heels, they will need to adjust their operation management, reevaluate their systems and what they think is important versus what their customers think  is important. If the customer does not think they are getting the best deal they can, they move on. Sprint cannot afford to continue the one million customer decrease per quarter and hope to remain in the business much longer. RECOMMENDATIONS Sprint needs to become more flexible and more focused on matching prices than on anything else at the present time. Price matching is what is hurting the company. Although they are adapting quite well to the changing technology and keeping up with data coverage and especially the leader in 4G LTE, it is not enough. Sprint needs to become more flexible and more focused on matching prices than on anything else at the present time. Price matching is what is hurting the company. Although they are adapting quite well to the changing technology and keeping up with data coverage and especially the leader in 4G LTE, it is not enough. Of course if they were to fall behind in one of these other factions, they would suffer even further. Good data and the newest gadgets are expected by customers. The price matching is what is going to continue to harm the company. Sprint needs to take the opportunity to reevaluate their operations and get on track with the other three major cell phone providers (Verizon Wireless, ATT, and T-Mobile). There was talk of Sprint putting in an offer to merge with T-Mobile and absorb them as they previously did with Nexus. Though that did not work out well with Nexus, it could be beneficial for this merger to take place, for both companies. Both are almost neck and neck with each other, and this could be the push they need to attempt to beat out the big top two. REFERENCES Brown, A. (2013, JULY 13). Sprints problems, brought into new clarity. Retrieved from http://www.forbes.com/sites/abrambrown/2013/07/30/sprints-problems-brought-into-new-clearity-fall-to-billionaire-led-softbank-to-solve/ Fortune 500. (2013). Retrieved from http://money.cnn.com/magazines/fortune/fortune500/2011/full_list/ Handford, R. (2014, February 11). Sprint reports $1b loss as growth suffers. Retrieved from