Saturday, December 28, 2019

Inspirational Sales Quotes

Are you looking for inspirational quotes on selling? Sometimes you have to look past the numbers to find the philosophy behind making the sale. Is your sales staff motivated enough, or could they use a wake-up call?   Who better to inspire salespeople than those who have achieved  success in their fields? Whether its entertainment, sports, or life in general, the wisdom of others who have triumphed over adversity is always a source of inspiration. Here is a collection of quotes to help motivate you to think about sales in different ways. Remember, closing the deal is about more than just the bottom line or the end result. Sometimes its about the journey to get there. Quotes From Oprah Winfrey About Success Its worth putting Oprah in her own category because any woman who is known the world over only by her first name is definitely doing something right. The talk show host and award-winning actress became a media empire unto herself through sheer grit and determination. Her success came after overcoming a difficult childhood and struggling with her health and her weight under intense public scrutiny. And Oprah has had plenty to say about success. Here are some of her most memorable quotes.   Think like a queen. A queen is not afraid to fail. Failure is another stepping stone to greatness.Real integrity is doing the right thing, knowing that nobodys going to know whether you did it or not.The key to realizing a dream is to focus not on success but on significance. Then even the small steps and little victories along your path will take on greater meaning. Quotes From Others to Inspire Sales Closing the deal is intimidating, but it doesnt have to be overwhelming. Get your game face on and take inspiration from some of these quotes about winning attitudes. Remember, you only have to succeed the last time. -Brian Tracy, writer and inspirational speakerSeek out that particular mental attribute which makes you feel most deeply and vitally alive, along with which comes the inner voice which says, This is the real me, and when you have found that attitude, follow it. -William James, doctor and philosopherThere are two kinds of people: those who do the work and those who take the credit. Try to be in the first group. There is less competition there. -Indira Gandhi, the first female prime minister of IndiaSetting an example is not the main means of influencing others; it is the only means. -Albert Einstein, winner of the Nobel Prize in Physics who developed the theory of relativityShow class, have pride, and display character. If you do, winning takes care of itself. -Paul William Bear Bryant, record-setting college football coachShow me someone who has done something worthwhile, and Ill show you someone who has overcome adversity. -Lou Holtz , college football coach and broadcasterIt always seems impossible until its done. -Nelson Mandela, anti-apartheid activist who became president of South Africa

Friday, December 20, 2019

Against Gun Rights An Argumentative Essay - 1628 Words

Gun Rights 1-Introduction This paper argues the hypothesis that guns are dangerous and maybe some terrorists will use these guns to kill in order to be in power. There are lots of persons, corporations and bureaucrats and those who advocate gun rights who are in total agreement with free flow of arms. This paper sets out to show why this is very dangerous. Those who do not agree with these propositions would find ample material to question their views. Thus in length the hypothesis that is sought to be proved is: Free availability of arms and arming nations that are troubled will lead to escalation of terrorism and threats both aboard and at home in the US The background Beginning with the recent developments in the Middle East the point can be made. Sometime in 2010, Saudi Arabia negotiated a $30-60 billion arms package with the USA that would give the country 84 F-15 Strike Eagles and F-15A-D fighters, upgrades for another 70 planes, about 132 UH-60 Black Hawk utility and AH-64 attack helicopters, and armaments to equip them. (Defence Industry Daily, Saudi Shopping Spree: F-15s, Helicopters More) While the Arabian state increases and are upgrading their air and missile defenses using American equipment, and will result in the countrys air and ballistic missile defense improvements, the question is what would the other more radical countries of the Middle East do, especially Iran. This would give an opportunity for Iran to escalate arms spending and buyShow MoreRelatedArgumentative Essay the Right to Bear Arms1159 Words   |  5 PagesUNIVERSIDAD DEL TURABO NAGUABO, PUERTO RICO ARGUMENTATIVE ESSAY FINAL HOMEWORK LURDES M. PEREZ S00604108 PROF. RAMOS/ENGLISH 153 Right To Bear Arms Imagine waking up in the middle of the night to a complete stranger who is in your house, threatening to harm you, and your family, and you cannot do anything about it. Imagine, not being able to go target shooting or hunting, because there are laws passed to prevent you from owning a firearm. The truth is, more and more people inRead MoreArgumentative Essay: The 2nd Amendment806 Words   |  4 PagesName Goes Here Mr. Instructor ESE 95 – E13 September 5, 2013 Argumentative Essay: The 2nd Amendment The 2nd amendment is one of the most debated topics in the United States. It’s a very important topic because it concerns every citizen in the country. Many people feel that the 2nd amendment should be repelled to avoid unfortunate incidents such as a weapon landing on the hands of an irresponsible person simply by not securingRead MoreArgumentative Essay : Gun Control Essay1000 Words   |  4 Pages Argumentative Essay: Gun Control in America â€Å"The second amendment of The United States Bill of Rights is my concealed weapons permit, period.†- Ted Nugent. Saving lives one by one starts with limiting the purchase, sale, and use of guns in America. According to Alexander Lee, the political and social debate over the question of how much gun control is appropriate and it has been regularly discussed within the last decade. Shootings such as Sandy Hook, and Tucson shootings have raised the government’sRead MoreSBLE2103 Final Answers 13 May 2013 2297 Words   |  10 PagesTHIS QUESTION BOOKLET UNTIL INSTRUCTED ...................................................................................... 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The gun control measures involve strategies such as registration of firearms aimed at restricting the ownership of guns by people proved to beRead MoreIs Police Misconduct Been A Problem For Decades?896 Words   |  4 PagesEssay # 3 Police misconduct has been a problem for decades. People have been; falsely imprisoned, beaten, robbed, raped, and killed at the hands of corrupt cops. This has been a problem for a long time to a diverse group of people, however, it has always and continues to be a major problem for black or African American people. African Americans have been brutalized and killed by corrupt cops since the 1600’s, sadly this behavior continues in the year 2016. The United States government should putRead MoreArgumentative Essay Gun Control1410 Words   |  6 Pagesï » ¿ English 101 Argumentative/Persuasive Essay 4/12/2013 Word Count 1,255 Readability 12.3 There are new proposed gun control laws in the aftermath of the massacre at Sandy Hook Elementary School in Newton, Connecticut that occurred on December 14th, 2012. This incident claimed the lives of twenty 1st graders and six adults and has set the government in motion to try to prevent future acts of violence by strengthening gun control laws in the United StatesRead MoreContemporary Moral Issue Essay2709 Words   |  11 Pages philosophical essays, and book excerpts, all of which will be posted on Blackboard (http://blackboard.wm.edu). Goals of the Course: By taking Contemporary Moral Issues, students will: learn how to read difficult philosophical texts and gain an understanding and appreciation of important arguments in the field; learn how to express their thoughts in writing clearly and concisely (students will have the opportunity to attain this goal through response papers, quizzes and essays); learn how toRead MoreGun Control And The Second Amendment1846 Words   |  8 Pages Final essay The research that I conducted this semester focused on the Second Amendment and whether or not it should eliminate. Essay one, The Rights to Bear Arms explains citizens have the right to rebel against a tyrannical government by using guns for self-defense, and the gun owner shouldn t deprive of something they love because other people abuse it. Essay two â€Å"Gun control† argue that the Second Amendment should eliminate because it increased the potential for crimes and the numberRead MoreThe Issue Of Gun Control1888 Words   |  8 PagesGun Control A standout amongst the most warmed and talked-about about issues in this day and age is that of weapon control. In recent past years, there’ve been many cases reported in light of gun use. Since then there are debates going on either there should be gun control bills. There have been high quantities of passing’s including guns in the United States, and individuals are starting to stand firm against the savagery and search for approaches to take care of the issues. Firearm control is

Thursday, December 12, 2019

Enterprises Selective Segmentation Essay Example For Students

Enterprises Selective Segmentation Essay Enterprises Selective SegmentationEnterprises Selective Segmentation The rental car market was once only focused on national travelers. Enterprise brought in the segment of neighborhood, setting up branches in for people who needed rental cars as replacements when their cars were wrecked, stolen, or in the shop. With Enterprises look at a new segment of the car rental market, other competing companies have now dabbed into new bases for segmenting the rental car market. The bases for segmenting the rental car market can be broken down from the four categories of geographical, demographic, behavioral, and psychographic segmentation. From a geographic segmentation aspect, staying in the United States, the car rental market can be found in almost every town, region, and climate. People are at a lost in todays world without a car, therefore rental car companies can establish a franchise anywhere geographically, with the exception of highly secluded villages. Demographically, individuals between the ages of 18-64 are the prime target age. Any individual, from the single male or the married female with four children can find a use for a rental car, whether it be for a long business trip, or for the family to car-pool to a regional soccer tournament in a van. College students and parents of college students are known to be a target market. Students need to rent cars from the airport to drive to campus, as do parents when they visit, or take the long voyage from home. Behaviorally, consumers use rental cars occasionally, therefore most look for comfortable, quality, economically sound cars that they can trust. Finally, psychographically the car rental market has the bases of the middle class up to upper class appeal with those that are achievers and strivers for work and excellence. Marketing changes that Enterprise could make are many. Enterprise could expand into the airport region, and even next to other transportation industries. Setting up franchises next to companies like Amtrak and Greyhound would give consumers an option of driving themselves the rest of the way on a long trip. Themes would also give Enterprise a beat on competition. Enterprise could have a ?moving? section where they rent out moving vans or trucks, in a way that U-Haul operates. Another theme would be to have one color for all types of cars, or even have a logo on the side of each car. If Enterprise wants to continue being number one though, it should stay with what has worked. Marketing to the ?home-city? market is where the majority of the target market lies. Enterprise must do some updating to its marketing though now that competing companies are expanding into the same market. Enterprise needs a variety of vehicles to stay on top at economical prices. Studying what the most reliable , popular cars are where they should start. Knowing that Jettas and Volvos are attractive, family oriented cars; they should buy some in volume with different options from CD-players, to air conditioning. Enterprise should also buy a healthy amount of travel vans. The number does of course have everything to do with the region. You would want a lot of vans in a large city, or in a college environment where sports teams and clubs are plentiful. Finally, Enterprise should buy some high quality sports cars for those that like to look important or even for the high school seniors going to their senior prom. Enterprise cannot afford to buy too many of these however for it will need to be rented out a lot to make up the cost. Enterprise does not want to buy five Dodge Vipers at $70,000 when they only need one because not too many consumers will have the money to rent a car of that quality. .uba3543badfa2e68ae151ff2a0093885a , .uba3543badfa2e68ae151ff2a0093885a .postImageUrl , .uba3543badfa2e68ae151ff2a0093885a .centered-text-area { min-height: 80px; position: relative; } .uba3543badfa2e68ae151ff2a0093885a , .uba3543badfa2e68ae151ff2a0093885a:hover , .uba3543badfa2e68ae151ff2a0093885a:visited , .uba3543badfa2e68ae151ff2a0093885a:active { border:0!important; } .uba3543badfa2e68ae151ff2a0093885a .clearfix:after { content: ""; display: table; clear: both; } .uba3543badfa2e68ae151ff2a0093885a { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uba3543badfa2e68ae151ff2a0093885a:active , .uba3543badfa2e68ae151ff2a0093885a:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uba3543badfa2e68ae151ff2a0093885a .centered-text-area { width: 100%; position: relative ; } .uba3543badfa2e68ae151ff2a0093885a .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uba3543badfa2e68ae151ff2a0093885a .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uba3543badfa2e68ae151ff2a0093885a .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uba3543badfa2e68ae151ff2a0093885a:hover .ctaButton { background-color: #34495E!important; } .uba3543badfa2e68ae151ff2a0093885a .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uba3543badfa2e68ae151ff2a0093885a .uba3543badfa2e68ae151ff2a0093885a-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uba3543badfa2e68ae151ff2a0093885a:after { content: ""; display: block; clear: both; } READ: Public Schools EssayEnterprise attacked an uncharted market segment, proving that high risk provides high rewards. Now that the other competing brands are moving in to dilute the area, Enterprise must retool its marketing plans, or go find another profitable market segment. Marketing and Advertising

Wednesday, December 4, 2019

Allegations Made Against Phoenix Activity â€Myassignmenthelp.Com

Question: Discuss About The Allegations Made Against Phoenix Activity? Answer: Introducation The term phoenix activity is related to the company law in the provinces of Australia. Australia is a business country and most of its income is gained through the business process (Anderson et al., 2015). The main object of the businesses is to gain profit and it is the common nature and mentality of the entrepreneurs of Australia. However, in certain times, it has observed that the directors or the entrepreneurs are engaging themselves in certain illegal conducts such as avoid the creditors and evade the taxes etc. This activity is known as phoenix activity. Recently, in Giudice v Bolwell, the principle and aspects of phoenix activity has been observed. Yes, it can be beneficial to the society. From all the recent allegations made against the phoenix activity, it is presumed that the effect of the activity is negative in nature. However, there are certain positive impacts present in case of the activities. The phoenix activities are treated as the process of business rescue (Barnes, 2013). The reason behind the same is to maintain the assets of the old company by incorporating a new company without changing its directors or the employees. In the case of legal phoenix activity, there is no scope to defraud the creditors; rather the same have increased the possibilities of the entrepreneurship. All the legal rules of the Corporation Act 2001 have been follows in the case of the winding up of the company and in case of the taxing liabilities. Therefore, it can be stated that the phoenix activities have certain beneficiary impacts created on the society. The following are the purpose of the activity: The activities are identified certain steps that are taken by the directors of the company to avoid the creditors of an insolvent company; When an old company has become insolvent, new company has been incorporated to avoid the bankruptcy of the old one through the activity; Sometimes, the directors of such companies are trying to evade taxes; In certain times, the phoenix activities are used as a process to rescue the business segment and secure the interest of the employees; The activity is featured to provoke the entrepreneurial mentality in case of business. When the newly incorporated company followed up all the legal norms regarding the Corporation Act 2001, there shall have no scope to breach any duties of the company rules. Therefore, it can be observed that there shall be more than one purpose. The directors of the companies who are involving in the phoenix activities can be benefitted and on the other side, the creditors and the government can be affected. Apart from certain positive nature of the phoenix activities, the same is used to denote certain illegal purposes too. When certain directors of the company transferred all the money of an old company to a new one with an intention to avoid the creditors, they are getting benefits by way of gaining profits from the process (Brubaker, 2013). The situation accrues when the directors of the company become incompatible to pay off the debt or meet the requirements of the creditors. Tax evasion also leads the directors of the company to gain profits. From the very nature of the purpose of the activity, it can be stated that the government has to face huge loss regarding the tax evasion. The government has to face huge loss and crisis regarding the revenue system. The creditors of the old companies are also faced certain problems as there are risk to loss their invested money. Prohibitory section of phoenix activity: It has been stated under that in certain circumstances, the phoenix activity follows legal rules contained under the provision of the Corporation Act 2001. However, no specific rules under the Corporation Act have been mentioned that attracts the rules regarding the phoenix activity (DeBacker, Heim Tran, 2015). In this case, general principle of rule will be applicable such as section 180 for the breach of Directors duty and section 489EA for the winding up of the company. Australian Security and Investigating Commission have the power to deal with the matters address for the problems relating to phoenix activity. Provision breached by phoenix activity: It has been stated earlier that there is no specific provision mentioned under the Corporation Act that particularly deal with the phoenix activity (DeMott, 2016). The general law of the Corporation Act is applicable in this case. In any case, where the director of a company wind up the company by not maintaining the appropriate provisions regarding the Corporation Act 2001, he shall be liable for the violation of section 489EA of the Corporation Act. If any of the directors of the company had breached their moral duty towards the employees or shareholders, he shall be held liable under the provision of section 180 of the Corporation Act 2001. Certain allegations were brought by ASIC against the company of Mr. Giudice that the company owned by Mr. Giudice had violated the provision of tax and superannuation. It had also been alleged that the director of the company were engaged themselves in the delayed installment services. Furthermore, it was stated that Mr. Giedice had concealed the facts and incorporated a new company. ASIC told that the director of the company had violated the provisions of the Corporation Act and the company is not permitted to incorporate a new company (Knaplund, 2015). Observation by Court: It was observed by the court that there is no provision under the Corporation Act that can restrict the director of a company to incorporate a new one. It has also been stated that ASIC had failed to submit any direct evidence that can show the fact that the director of the alleged company had violated the provisions of the Corporation Act (Lanis Richardson, 2015). The court observed that the acts of Mr. Giudice had been wise enough as he had maintained all the necessary documents regarding the incorporation of the new company and therefore, the court was pleased to pass an order in favor of Mr. Giudice. The term phoenix activity has been denoted a second company that means a newly incorporated company. The new company forms from the ashes of the predecessor company and runs a business of similar kind. There are two kinds of phoenix activities observed in the corporal sector in Australia (Lynch et al., 2016). One that follows the legal rules called legal activity and the other that does not follow the same called illegal activity. Legality of the activity bears the objective to rescue an old insolvent company into a new one without changing its internal structure. In case of illegal activity, similar methods are applied but there is the directors of the company have adopted an illegal intention. The outcomes of the illegal phoenix activities are detrimental for the unsecured creditors and the section of the taxes are also affected a lot. The phoenix activity accrues where the old company faced financial hurdles and may become insolvent during the business. Australian Securities and Investigation Commission has been empowered to deal with the problem regarding the illegal phoenix activities and the intention of the directors of these companies are taken into consideration in this process (Muhammadi et al., 2016). Illegal phoenix activity, sometimes known as the fraudulent phoenix activity had certain illegal bases that can be divided into three parts- illegal type 1, illegal type 2 and complex phoenix activity. It is hard to prove whether the activity of the directors of as company attracted the provisions of the illegal phoenix activity. It is important to collect certain documentary evidences to support the conception of illegal activity (Ormerod et al., 2015). Necessary information regarding the company should be collected in this process and certain external observation regarding the activity of the individuals should be made. Information regarding the legality or illegality of the company can be derived from the databases maintained by the ASIC or ATO. The process to determine whether the company has attracted the provisions regarding the illegal phoenix activity, it is important to observe certain grounds. If the controller of the newly incorporated company is similar to the old company or the business objective of the old company is similar to the new company, there are certain possibilities regarding the illegal phoenix activity (Price, 2016). There are certain illegal outcomes of the phoenix activities such as the corporate assets are transferred to a newly incorporated company before the insolvency of the older one. The interest of the creditors is very much affected by the acts of the directors of the companies. It is not the rule that the assets of the old company will transferred to the new company: the assets can be transferred to any other entity. It has been reported in the year 2012 that the government of Australia had faced a huge loss regarding the revenue sector and the outcome of the same had created serious impact on the economy of Australia (Richardson, Taylor Lanis, 2013). Therefore, it can be seen that the illegal process of the phoenix activities could be harmful for the interest of the creditors. The main problem is that there is no particular provision mentioned under the Corporation Act 2001 regarding the prohibition of the phoenix activities. All the sections applied to regulate the illegal activities are common in nature. It has been reported by many sources that the rate of the illegal phoenix activities are growing in nature and that can be a potential threat for the future of the Australia. Therefore, there is a necessity to implement certain strict rules to curb this corporate phenomenon (Simester et al., 2016). Necessary rules can be implemented either by way of legislative process or by way of amendment. However, if certain proper approaches can be taken to the old rules, there shall be no necessity to implement new rules regarding the same. if the directors of the alleged company had violated the rules under the Corporation Act 2001, he should be penalized in a more effective way. Cancellation of license or suspension from the directorship can be appropriate in nature (Watson, 2015). The ASIC are appointed to deal with the necessary problems regarding the illegal phoenix activities and with the growing nature of the activity, it is important to impose more power to the authority so that it can prohibit the activity in more effective way. The phoenix activity is harmful if there are certain illegal steps adopted and if the intention of the directors is illegal in nature. The nature of the activity is growing and there are number of allegations are being made against many companies who are engaging themselves in the phoenix activities. The main problem regarding the same can be that there are no specific provisions mentioned under the Corporation Act 2001 to prohibit the phenomenon. Therefore, it can be stated that a structural proceeding should have to adopt to deal with the problem. The phoenix activities have attracted various provisions of various Acts and if there is a breach made regarding the same, the offender will face the penal provisions mentioned thereby. There are certain provisions mentioned under the Corporation Act 2001 that deals with the directors duty. In case of the phoenix activity, if any directors of the old company has incorporated a new company by violating the duty to take care and if he or she failed to act diligently, can be held liable under the provisions of section 180 of the Act (Welsh Anderson, 2016). It is the basic rule regarding the phoenix activity that the directors of an older company are incorporated a new company and transferred all the assets of the old company to the new one. If during the process, the directors shall not disclose all the relevant documents to the colleagues or to the shareholders, he shall be liable under the provision of section 184 of the Corporation Act 2001. In case of the winding process of the company, if necessary provisions regarding the same that are mentioned under the Corporation Act has been violated, the directors of such alleged companies will be held liable under section 489EA of the Corporation Act 2001. Further, it has been stated that if the provision regarding the taxation law has been breached by the directors, necessary sections Taxation Administration Act 1953. It is the utmost duty of the directors of the company towards the government to pay the taxes in proper time as the economy of a nation is backed by the taxes. However, in recent times, it has been observed that it becomes a common pattern regarding the phoenix activities to evade the taxes. Therefore, these are affecting the revenue department of the government. If there is a laxity shown regarding the maintenance of taxes, section 269-15 of the Act will be applied. In certain circumstances, it has been observed that the activities of the directors of alleged company has been violated provision of section 550 of the Fair Work Act 2009. The liabilities that are imposed on the directors of the company are statutory in nature and therefore, they are obliged to follow all the rules of the Law. In case they are failed to abide by the liabilities, they will be prosecuted under section 475 and section 530A of the Corporation Act 2001. All the provisions should be organized in a particular structure or such activities cannot be removed from the society Reference: Anderson, H. L., O'Connell, A., Ramsay, I., Welsh, M. A., Withers, H. (2015). The Productivity Commission, Corporate Insolvency and Phoenix Companies. Anderson, H. L., O'Connell, A., Ramsay, I., Welsh, M. A., Withers, H. (2015). Profiling Phoenix Activity: A New Taxonomy. Anderson, H. L., O'Connell, A., Ramsay, I., Welsh, M. A., Withers, H. (2014). Defining and Profiling Phoenix Activity. Anderson, H., Hedges, J., Ramsay, I., Welsh, M. (2016). Illegal phoenix activity from the insolvency practitioner's perspective.Australian Restructuring Insolvency Turnaround Association Journal,28(4), 23. Barnes, L. R. (2013). The Albatross Around the Neck of Company Directors: A Journey Through Case Law, Legislation and Corporate Governance. Brubaker, R. (2013). Expert Report regarding the Ponzi Scheme Presumptionof Actual Intent to Defraud Creditors. DeBacker, J., Heim, B. T., Tran, A. (2015). Importing corruption culture from overseas: Evidence from corporate tax evasion in the United States.Journal of Financial Economics,117(1), 122-138. DeMott, D. (2016). Accessory Disloyalty: Comparative Perspectives on Substantial Assistance to Fiduciary Breach. Knaplund, K. S. (2015). Becoming Charitable: Predicting and Encouraging Charitable Bequests in Wills. Lanis, R., Richardson, G. (2015). Is corporate social responsibility performance associated with tax avoidance?.Journal of Business Ethics,127(2), 439-457. Lynch, K., Hobson, J., Roberts, H., Payne, B. (2016). An analysis of the impact of Community Ownership of Local Assets; case studies from Tewkesbury District, Gloucestershire. Muhammadi, A. H., Muhammadi, A. H., Ahmed, Z., Ahmed, Z., Habib, A., Habib, A. (2016). Multinational transfer pricing of intangible assets: Indonesian tax auditors perspectives.Asian Review of Accounting,24(3), 313-337. Ormerod, D. C., Laird, K., Smith, J. C., Hogan, B. (2015).Smith and Hogan's criminal law. Oxford University Press. Price, J. (2016). The regulator: Illegal phoenix activity.Company Director,32(5), 15. Richardson, G., Taylor, G., Lanis, R. (2013). The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis.Journal of Accounting and Public Policy,32(3), 68-88. Simester, A. P., Spencer, J. R., Stark, F., Sullivan, G. R., Virgo, G. J. (2016).Simester and Sullivan's criminal law: theory and doctrine. Bloomsbury Publishing. Watson, S. (2015). Corporate Law and Governance.NZ Law Review,2015, 239-717. Welsh, M., Anderson, H. (2016). The Public Enforcement of Sanctions against Illegal Phoenix Activity: Scope, Rationale and Reform.Fed. L. Rev.,44,