Clean Sources of Energy Advantages and Disadvantages

The pollution through fuel use, technology and many other aspects of civilized life has brought about many changes that humanity was not ready for, including a lessening of resources used for energy. But there are many ways to generate energy using clean sources. Solar, hydro, wind and other types of renewable resources are thought to be the cleanest ways comparing to fuel usage.Advertising We will write a custom critical writing sample on Clean Sources of Energy: Advantages and Disadvantages specifically for you for only $16.05 $11/page Learn More A book titled â€Å"Wind Power† takes a look at the conversion of wind energy into electricity which is accomplished through building wind turbines, a simpler way of building windmills. This technology will allow for widespread access and a much higher energy output which will be beneficial for millions of people. The most basic way that a wind turbine works is by using the kinetic energy of the wind an d turning it into electricity that can be used by humans. It is applied as mechanical, thermo and any other form of energy, which can be used in the agriculture and other places. Wind turbines are considered a renewable source of energy, but the sun also has great connection to the wind. The sun rays warm up the air masses, causing warmer air to rise, and as it cools down in the upper layers of the atmosphere, it sinks, thus causing a cyclical nature of air masses (Morris, 2006). With all the advantages there are also some disadvantages, but the positives highly outweigh the negative sides. One benefit of wind power is its cleanest conversion and/or production of energy. The amount of wind power is a renewable source. It is quiet, safe for people and animals, as well as for the planet. It is a known fact that wind turbines do not need any fossil fuels. The book rightly reminds that windmills can be built on mountains and on the sea, allowing for widespread usage, as the territory co vered by water is enormous. This provides for minimal interaction with human populations and all other living things. An article titled â€Å"Weaknesses  and  Reform  of  Australia’s Renewable Electricity  Support† talks about the prospects of decreasing greenhouse gas emissions and relying on renewable electricity. The qualities of environments in the world are noted and the article makes a particular focus on the energy use industry, its modes and the effects that it has on the surrounding nature and people. The air pollution is already a problem in many countries. Australia has developed many strategies to help reduce toxic air emissions and one of them is to promote and establish clean coal burning technologies and implement them. It is a fact that â€Å"In 2006, Australia was the second, most coal dependent OECD country with respect to electricity generation† (Buckman, 2010). This is an alarming fact, as Australia is one of the most modernized cou ntries. The use of coal is increasing and the rise is considered in the near future.Advertising Looking for critical writing on environmental studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More When comparing several outputs of electricity, it is clearly evident there are new installments that are being made every day. Solar and thermal renewable sources have a great capacity for generating electricity, especially in Australia. As such, the future is planned to have all aspects of the country involved: industrial areas, private boilers and furnaces in largely populated places. The article confirms that the accumulation of the waste materials and pollution to the environment will constantly grow, reaching levels that will be hard to control. The results have shown a steady deterioration of quality in both types of energy use, but coal usage has shown to be much more detrimental to people and environment. A report on â€Å"Room for Climat e Advocates in a Coal Focused Economy? NGO Influence on Australian Climate Policy† mentions the current conditions with filtration systems, plant emissions management and future possibilities. It reasonably states that electricity is the much needed energy source, and its production must be made easy and accessible. The report does provide sufficient insight on the possible ways of using different types of energy. The comparison is made between coal energy and the renewable energy plants. Also, it is easy to see the pattern in changes and effects on the surrounding environment and people working in the energy industry in accordance with climate change (Hall Taplin, 2008). It is acknowledged that the Earth is seeing a major depletion in the natural resources and fossil fuels are becoming a source of energy that must be greatly counted, due to the decreasing numbers. There are many known ways to produce energy that are not so polluting, such as hydro electric stations, wind pow er, Sun energy and nuclear power plants. This is a legitimate source for renewable energy, but there are negative sides. Unfortunately, some availability is underdeveloped and others sound extreme. Climate change and emission standards are topics that are discussed with real care and people are hesitant to rely on clean energy alone. The most important point to consider is that the accumulation of waste materials and pollution to the environment will constantly grow, reaching levels that will be hard to control. It is difficult to reverse the process, but it can be sustained for longer periods, both waste and energy wise. NGO reports are much needed because these are based on most benefit for the greatest amount of people. The organizations are there for the public, thus the interest in clean energy is shared.Advertising We will write a custom critical writing sample on Clean Sources of Energy: Advantages and Disadvantages specifically for you for only $16.05 $11/page Learn More Reference List Buckman, G 2010, ‘Weaknesses and Reform of Australia’s Renewable Electricity Support’, Journal of Australian Political Economy, no. 66. n.p. Hall, N Taplin, R 2008, ‘Room for Climate Advocates in a Coal-Focused Economy? NGO Influence on Australian Climate Policy’, Australian Journal of Social Issues, vol. 43, no. 3. n.p. Morris, N. 2006. Wind Power, Black Rabbit Books, North Mankato, MN. This critical writing on Clean Sources of Energy: Advantages and Disadvantages was written and submitted by user Tatum Hardy 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.

Free Essays on Fannie Mae

Fannie Mae Enhances True Cost Calculator; Version 2.0 Offers New Features to Help Lenders and Borrowers Consider Cost of Mortgage Products Faster WASHINGTON, DC – As consumers decide whether to buy or refinance their mortgages to benefit from the recent drop in interest rates, Fannie Mae (FNM/NYSE), the nation’s largest source of financing for home mortgages, today introduced its newest version of the True Cost CalculatorSM, an online tool that provides a simple way for consumers to consider various mortgage options as they work with their mortgage lender. The newest release of True Cost Calculator 2.0 allows consumers to benefit from a more intuitive design and new features such as the ability to create a file and save multiple loan scenarios for comparison purposes without having to re-enter their data."We are pleased to offer these enhancements to the True Cost Calculator," said David Voth, chief product development officer, Fannie Mae/eBusiness. "With our new web in frastructure, we are able to provide our lender partners with a version of True Cost Calculator that is more powerful, faster, and more reliable. This enables us to offer the new online capabilities, and time-saving efficiencies to the growing number of partners who are linking to the True Cost Calculator."Launched in April 2000 as part of Fannie Mae’s Mortgage Consumer Bill of Rights, the True Cost Calculator helps consumers calculate all the costs of getting a mortgage including interest rate and points, mortgage insurance costs, appraisal fees, title insurance fees, and miscellaneous settlement charges.The True Cost Calculator also allows borrowers to calculate those fees over the full term of the loan or the time they actually plan to hold the loan. By calculating the costs over the period of time the borrower actually plans to hold the loan, the True Cost Calculator can provide a more useful and realistic cost assessment.Through their Web browsers, consumers ca... Free Essays on Fannie Mae Free Essays on Fannie Mae Fannie Mae Enhances True Cost Calculator; Version 2.0 Offers New Features to Help Lenders and Borrowers Consider Cost of Mortgage Products Faster WASHINGTON, DC – As consumers decide whether to buy or refinance their mortgages to benefit from the recent drop in interest rates, Fannie Mae (FNM/NYSE), the nation’s largest source of financing for home mortgages, today introduced its newest version of the True Cost CalculatorSM, an online tool that provides a simple way for consumers to consider various mortgage options as they work with their mortgage lender. The newest release of True Cost Calculator 2.0 allows consumers to benefit from a more intuitive design and new features such as the ability to create a file and save multiple loan scenarios for comparison purposes without having to re-enter their data."We are pleased to offer these enhancements to the True Cost Calculator," said David Voth, chief product development officer, Fannie Mae/eBusiness. "With our new web in frastructure, we are able to provide our lender partners with a version of True Cost Calculator that is more powerful, faster, and more reliable. This enables us to offer the new online capabilities, and time-saving efficiencies to the growing number of partners who are linking to the True Cost Calculator."Launched in April 2000 as part of Fannie Mae’s Mortgage Consumer Bill of Rights, the True Cost Calculator helps consumers calculate all the costs of getting a mortgage including interest rate and points, mortgage insurance costs, appraisal fees, title insurance fees, and miscellaneous settlement charges.The True Cost Calculator also allows borrowers to calculate those fees over the full term of the loan or the time they actually plan to hold the loan. By calculating the costs over the period of time the borrower actually plans to hold the loan, the True Cost Calculator can provide a more useful and realistic cost assessment.Through their Web browsers, consumers ca...

Prospectus Regulation is it a Misleading Tool for Investors Essay

Prospectus Regulation is it a Misleading Tool for Investors - Essay Example H) RECOMMENDATION BY ESME REPORT 2. I) FUTURE CHANGES 4. CONCLUSION 5. REFERENCES 1) INTRODUCTION 1) A. PROSPECTUS REGULATION -2005 Prospectus regulation1 came into effect from 1st July 2005 based on Section 2(2) of European Communities Act 1972 in relation to issuing of prospectus offering transferable securities to public through listing of securities / shares in the respective stock exchanges of the home country (Legislative.gov.uk, 2005). Only an approved prospectus can be offered to the public. The Prospectus Directive (PD) is required to be reviewed every 5 years by the European Commission (Lannoo, 2007). On 25th January 2011, the PD was reviewed and amendments were submitted which was approved. This is the first review that has taken place since the Prospectus Regulation came into effect since 2011. 1) B. EXEMPTIONS AND CRITERIA FOR APPROVAL Securities are exempted from offer to public if – The offer is made to Qualified Investors only The offer is made to less than 100 investors other that the qualified investors Minimum consideration per investor should be at least 50,000 Euros. The transferable securities are denominated in amounts of 50,000 Euros The total consideration should not exceed 100,000 Euros. The prospectus shall be approved only if the following criteria is strictly met by the companies which includes- UK will be the home state where the transferable securities are to be listed The prospectus contains all information related to assets and liabilities, financial statements, the rights of transferable securities. The prospectus needs to be submitted in comprehensible format, non-technical language and also includes a summary, and risk factors. 1) C. SUPPLEMENTORY PROSPECTUS Supplementary prospectus is one which includes significant new factors, corrections due to material mistakes or omissions relating to information included in the prospectus approved by the authority. 1) D. PASSPORTING A prospectus which is approved by another state outside UK where the company is going for issue of transferable securities after getting necessary approval from competent authority. Here the competent authority has to provide with the following documents for approval – certificate of approval, copy of prospectus and translation of summary of specified prospectus. 1. A prospectus can be published only with some types of securities that are either offered to the public or are requested for admission on a regulated market (Legislative.gov.uk, 2005) 1) E. SUSPENSION OF TRADING AND OFFER TO PUBLIC If the competent authority feels that a particular provision has been infringed then it has the power to suspend issue of securities / advertisement of offer for a period not exceeding 10 working days. The aforesaid authority also has the power to require the offeror to with draw the offer of issue to public in case of breach of regulations. Similarly, after listing of shares on respective bourses, if the competent authority finds in fringement of provision, then it can inform the market operator to suspend trading in the stock for 10 working days or even in that matter prohibit public from trading in the securities till further notice. 1) F. INVESTOR RIGHTS An investor who has agreed to subscribe for shares in circumstances where the final offer price is not mentioned in the prospectus, then the investor can withdraw his acceptance before the withdrawal period which begins at investors acceptance and ends the second day after the competent aut

Fedex Analysis Essay Example | Topics and Well Written Essays - 1000 words

Fedex Analysis - Essay Example Shareholders expressed their dissatisfaction, in the latest shareholders meeting, on effectiveness of management of the company’s resources. The shareholders are justified in their opinion because even though the company reported strong profitability ratios, its activity rations are very weak. Activity ratios such as days of sales receivables, days of sales in inventory, accounts receivables turnover, inventory turnover, and asset turnover ratio are too weak to warrant dissent opinion from shareholders. Ratios such as return on assets and profitability ratios are however high and should be appreciated. The company’s management of its resources is worse than that of its main competitor, FedEex, because its ratios are worse than ratios that FedEx posted on activity. In days sales receivables, for example, UPS reported values higher 300 days in its considered periods while FedEex reported 43.31 days. In order to improve the company’s situation, I can ensure implemen tation of effective marketing strategies for better turnover and introduce new policies for credit sales. As a loans officer for a commercial lender, I would approve the company’s request for a loan. I would concur with the company’s position that its stock is undervalued because of the unjustified shareholders’ opinion on the company, which may be shared by potentials investors to have adverse effects on the company’s stock prices. In addition, the buyback may improve value of its stock. Taken as a short-term loan, it will reduce strength of the company’s current ratio and quick ratio because of increased value of current liabilities when current assets remain constant. If taken as a long-term loan then it will worsen the company’s debt ratio that is already weak, below 1.0. Debt to equity ratio, which is already weak, will worsen because while the load will increase the

Best Model For The Welfare State Politics Essay

Best Model For The Welfare State Politics Essay A welfare state engages the responsibility of a state to secure the basic modicum of welfare to its citizens. It seeks to know whether social policies are liberatory and help in legitimization or help in the market process (Castles Pierson, 2007). In a welfare state, the government plays a big role in protecting and promoting the economic and social well-beings of the citizens. It believes in the social equity and justice in that there is equality of opportunity, wealth allocation is equivalent, and the people are philanthropic in that they help the less fortunate. In a welfare state, there is democracy, welfare and they practice capitalism. The Western Europe and the United States have been examples of welfare state models. The welfare state created by conservatives and opposed by socialist and labour unions has been of continuous debates on whether it is beneficial. There was the German welfare state, the British welfare state, the French welfare state and the modern Europe (Kenne tt, 2004). The United States followed suit and joined the western countries in instituting social welfare policies. The models dealt with mainly poverty relief but the modern models are universal in that they tend to concentrate on all citizens. Firstly, this paper is going to introduce the best welfare state model which seems as Social democratic model. Lastly, the reader should be able to know and explain the best regime by the end of the study. According to Esping -Anderson (1990), welfare regimes refer to bunches welfare states in terms of their level and quality of social rights and bases of stratification on which the welfare state is built. As Esping-Anderson acknowledged, the importance of the three welfare state models in Europe and America which were social democratic, corporatist and liberal (Castles Pierson, 2007). The social democratic welfare state believes in universalism in which all citizens are entitled to access the benefits. They believe in politics against the market. Examples of such states are Norway, Sweden and Finland. The corporatist welfare states believe in subsidiaries in which they offer insurance schemes. Examples of the states are Germany and Austria. The liberal states believe in market dominance and private investment in which the government helps only the poor and can provide for basic needs. The forces of supply and demand set the price of goods and services. They are the UK and the United States. All welfare states use either one of the models but to varying, extend. In the social democratic state, the criteria of citizenship are pervasive. The liberal welfare state is characterized by a stronger emphasis on means tested programs. In a social democratic state, individuals should be free and equal in the determination of the conditions of their own lives in that they should enjoy equal rights and equal obligations (Mookherjee, 2010). Rights to political participation should be distributed equally among citizens to provide them with an equal share of opportunities to act in public life. The democracy peace theory argues that citizens in a liberal democratic state are peaceful and liberal democracies have never engaged in war. Social democratic model puts more emphases on universalism, comprehensive risk coverage, generous benefit levels and egalitarianism. The state controls the economic and social policies. The state provides social services to its citizens and cares for the elderly and children. There is a high level of employment for women and people with disabilities. It heavily relies on the government provision to meet social needs and believes ion full employment as part of the welfare state. It is active and in the generation and maintenance. The social democratic model varies with others in terms of how it accords to the state, the market and family. While the corporatist model relies on social insurance and generous transfers to keep people well fed, social democratic welfare states provide a variety of social services and utilized the labour force to the best (Huber Stephens, 2001). Both of them are concerned with getting people out of poverty and are highly redistributive. The essential characteristic of the social democratic welfare is that they are comprehensive and inclusive, Universalist, redistributive, gender egalitarian and labour mobilizing. People can be able to apply their talents in generating more revenue or wealth for their nation. Profit margins are much more less than the other types, which leads social justice among the community (Glyn, 2001). The social democratic commitment to solidarity and equality gave rise to the universalistic and redistributive aspects of the welfare state. It advocates for citizenship criterion, which offer a basic, equal benefit to all irrespective of earnings, contributions or perfo rmance. This makes it better than the liberal model were one contribution to the insurance scheme determines his health care. In this model, citizenship is the membership in society and the rights. The gender is equal as far as obligations are concerned. The models views capitalist entrepreneurs as people much after achievement of self-interest. This tends to slow down the pace unto which capitalism is to be spread. Capitalism does not use the labor of undisciplined and neither can it make use of unscrupulous businessperson. However, there are those who can do anything to get wealthy as it the case of a Dutch sea captain. It therefore depicts that since capitalism is as old as human history there are those who are ruthless, may get involved into war and piracy to achieve wealth (Kennett, 2004). The redistributive model in the social democratic welfare believes that the market economy is successful in producing wealth. Unlike in capitalistic liberals where the wealth is unequally distributed, in this model there is equity for all irrespective of their social status. It does not advocate for health insurance as the liberal markets do. This is because it believes state health insurance schemes are able to achieve better results. The limitation is that opponents protest that the state should not engage in economic interventions. Gini coefficient measures the degree of income inequality. The coefficient varies between zero indicating equality and one hundred indicating inequality (Arnold, 2008). This means that in many capitalistic countries one person has all the income while others have none.. Inequality exists because people do not receive the same labour income, asset income and do not pay the same taxes. As CIA (2005) reported the coefficient was 45 in the US which is liberal state and 27 in corporatist country, Germany. The least coefficient was in Sweden, 23 which is social democratic country. In the social welfare state which advocates for equality most of the assets are owned by the state and it somehow controls wealth. Capitalism has a tendency of causing instability especially in cases of financial crisis. The claims for capitalism differ from the classical case for a competitive market. Some theorists such as Adam Smith had argued that presence of many buyers and sellers competing with one another in the marketplace would cause wasteful resource allocations. Capitalism has been associated with innovations and many economists argue that capitalism has to generate endogenous innovations. Joseph Schumpeter argues that innovations are normally a creation of business people and they are rules embodied in the new firms. The agents of change are the entrepreneurs who come up with new ideas and invest to generate profits. Limitations of social welfare states The social welfare states have some limitations. In a state where there is equality, the tax burden will be high to meet the expectations of the citizens. But it does not seem as a problem for the people of social democratic counties as labour market and taxation are balanced (Arts and Gelissen, 2002). Most welfare states are bureaucratic in that the citizens do not have much freedom since everything is being controlled by the state but the state to offer the best quality of services (ibid). It is expensive to run a social welfare state since the government can be forced to borrow to meet the demands of the people. However, the governments use that money in order to cover the socio-economic gap between poor and rich (Castles et al, 2010). Government interventions kill businesses since they dont allow for the prices to be set by demand and supply forces but the government controls the prices. But it gives stronger role in managing welfare (Ferragina Seeleib, 2011) Conclusion Although many capitalists will not agree with the conclusion is good hen a country is a social democrat than a capital democrat. The benefits of the social democratic welfares which believes in universalism is best compared to capitalist in which wealth lies in the hands of the few at the expense of others. The equal distribution of wealth and state ownership of assets as adjudicated by the Soviet Union in my opinion was the best. Though this will have been a topic of debate, forces of demand and supply should determine the prices of goods and services. This might lead to a monopolistic culture, which victimizes consumers. The social democratic welfare state believes in universalism in which all citizens are entitled to access the benefits. They believe in politics against the market. The paper concludes that it borrow some characteristics from Christian democratic state welfare, which will make this model a superb one. Countries using the two models have been economically equal unli ke countries like the United States where the gap between the rich and the poor is very wide.

Creative Writing – Life in the City

The day in the city is starting: Claustrophobia. Frustration. Overcrowded. Crushing. Swarming. Cacophonous. Obstreperous. Clamorous. Vociferous. The gloomy grey sky, with its heavy nimbostratus clouds, blocking all of the sun's rays from reaching the Earth. The smoke from the industrial factories polluting the atmosphere and smelling like a failed chemical experiment. The fridge-like coldness of the winter air freezing your face. Claustrophobia on the streets; commuters, shooting menacing glares at each other, attempt to rush to work. They fight their way past each other, determined to do anything they can to get to their destination. One businessman, dressed in a shirt and tie and clutching a black leather briefcase, is shoved back as the current of the swarm of people against him is too strong. The towering skyscrapers looking down at the strugglers in battle. Across the road, the unpleasant cacophony of cars blaring their horns is heard above everything else. Frustrated drivers, already late for work, bellowing at the ever-changing traffic lights and wide lorries blocking half of the road. The overpowering skyscrapers watch over the events; their roofs almost brushing the heavens. Hectic life in the city goes on and on, and feels as though it will never end, that the commuters will never stop fighting their way into work, that the car drivers will never stop cursing at the traffic, that the city will never be empty†¦ †¦Night time in the city. Empty. Deserted. Silent. In the charcoal black sky, the effulgent crescent moon, the glistening stars forming illuminating constellations, the flickering lights of a plane that glides through a sky like a hawk. Descending to the Earth, we observe the city in its now desolate state. Looking through a dimly lit, litter strewn alley, a homeless man crouches defensively, ready to go to sleep for the night. His scruffy, short, light brown hair covered with a worn out, chequered hat. His torn, tatty shirt and his trousers covered with holes both sizes too small for him. A few meters away, a rat scuttles over to the litter, scavenging around for food. Turning into the car park, we see that the once overflowing place full of resting vehicles of every size and shape, now contains nothing but the dormant parking meter that patrols the area. Standing on one leg and lining up in a straight row like soldiers, the street lights provide the only source of illumination, their one eye emitting a golden beam of shining light down on the dusty, cracked pavement below. Through the city park, the sea of trees is seen swaying gently in the whispering wind. Rippling reflections of the stars are shown in the peaceful pond. The vastest tree of the park comes into view with its narrow finger-like branches reaching skywards and brushing the heavens; its gnarled bark and broad trunk radiating infinite wisdom. The silent, harmonious noises of the city now amplified. The ticking of the clock tower, the rustle of the autumn leaves being softly blown down the road by the wind, the high pitched creaking of the iron gates to the car park. Soon the silent, tranquil city will be once again transformed into the blaring, claustrophobic city, and life in the city will start again.

The Boy at the Window

The Boy at the Window is a poignant poem written by Richard Wilber. According to a statement made by Wilber, it was inspired by his five year old son being concerned about the possible danger his newly completed snowman was in due to a pending storm. Poetry is often recognized for its ability to evoke strong feelings in the reader and the beautifully innocent nature of Boy at the Window exemplifies this magnificently with skillful use of personification and beautiful use of metaphors. The story starts with painting a bleak and very serious over tone, seemingly from the overly dramatic perspective of a young boy as told by an omniscient outside perspective. The dire aspect of the snowman’s situation being a wholly terrifying experience to him, as seen in lines three and four of the first stanza, â€Å"The small boy weeps to hear the wind prepare/ A night of gnashings and enormous moan. † It is apparent that, to this boy, this is a huge menacing storm blowing in and threatening his snowman. It is further defined in the use of personification to describe the prediction of the storms violence, gnashing and moaning, both human qualities with tendencies of use in both pain and anger. Gnashing specifically paints an intense image of something being grinded between two forces until destroyed is extremely impacting. The line following in the poem is a description of the snowman’s facial aspects as seen by this young man, showing a desperation and betrayal as compared to the biblical story of a God- forsaken Adam looking into Eden for the last time. It adds a touching depth to the fear that this young man is in grips of and it is representative of the emotional transfer to the snowman in a young boys mind. The second stanza is written from the snowman’s perspective, which as a statement in its self shows personification. I find that the fact that the snowman experiences feelings in a very heartfelt way, showing a warmth of humanity and empathy. These traits come into a clear light in the 13 and 14th lines of the poem: He melts enough to drop from one soft eye/a trickle of the purest rain, a tear. This shows the depth of humanity portrayed in the snow man and the tasteful use of it within the story. The writing in the poem is elegant and beautiful, using a rhyme scheme and the occasional assonance to keep the flow while not maintaining a strict adherence to a set pattern, throughout the poem there are moments of striking imagery and powerful emotionally gripping perspectives which adds to the innocence of the child’s perspective and the humanity shown in the snowman; it is, in short, great writing. Great poetry is able to evoke strong feelings in the reader, making them think beyond the words on a page and take the images painted with the writers craft into their imagination and heart. The book says, â€Å"it is more accurate to say that poetry is an evocative response to ordinary life experience (Clungston, 2010)†. I think watching empathy grow in a child’s eyes and the personification of a snowman combine to paints a beautiful picture of the innocence of youth and the amazing experiences of watching someone slowly mature and grow before your very eyes. Reference Clugston, R. W. (2010). Journey into literature. San Diego, California: Bridgepoint Education,Inc retrieved XX/XX/XXfrom https://content. ashford. edu/books/AUENG125. 10. 2/sections/sec9. 2 Wilbur, Richard (1952), Boy at the Window, Things of this World, Houghton Mifflin Harcourt Publishing Company