Using Ratios to analyse a companies profitability - Free Essay Example

Sample details Pages: 11 Words: 3284 Downloads: 1 Date added: 2017/06/26 Category Finance Essay Type Analytical essay Did you like this example? # 1. Analyse the performance and financial position of the company and comment on any features you consider significant by calculating the ratios that will help in assessing the profitability, liquidity, efficiency and investment ratios of Haflan Ltd.? Definition Profitability Ratio : Measures  that indicate how well a  firm  is performing in terms  of its  ability  to generate  profit. 1. Gross Profit on Net Sales = Net Sales Cost of Goods Sales Net Sales = 3900 2430 Don’t waste time! Our writers will create an original "Using Ratios to analyse a companies profitability" essay for you Create order 3900 = 1470 - 3900 Gross Profit on Net Sales Ratio = 0.37 2. Net Operating Profit Ratio = Earning after Tax Net Sales = 337.50 3900 = 0.08 Definition Liquidity Ratio : A class of financial metrics  that  is used  to determine a companys ability to pay off its  short-terms debts obligations.  Generally, the higher the value of the ratio, the  larger the margin of safety  that  the company possesses to cover short-term debts.  Ãƒâ€šÃ‚  Ãƒâ€š Current Ratio = Current Assets - Current Liabilities = 2130 1717.50 = 1.24 Inventory Turnover Ratio = Cost of Goods Sales Average Inventory = 2430 - 900 = 2.7 Definition Efficiency and investment ratios : Measure of relationship between income and overhead expenses. Efficiency Ratio = Non Interest Expenses Revenue = 990 - 3900 = 25.38 Investment Ratio = Net Profit Before Tax Share Holders Equity = 480 1050 = .45 Question # 2. Relying on your findings and interpretation of information in (1) above, present an evaluation or make recommendations on the strategic portfolio of the organisation. Answer Recommendations on the strategic portfolio of Haflan Ltd. To improve the financial assets of Haflan Ltd. there should be a focus on attracting more clients and giving them them satisfaction they desire. An organization like Haflan Ltd. needs to have a positive portfolio so that it will achieve its financial and business goals. An organization needs to make sure that it will only use strategies to attract clients and make them purchase the firms products and services. It is expected that Haflan Ltd. will continue its upward trend wherein it will acquire more market shares. Since the movement from May to Jun is an upward movement then it is expected that it will continue unless the environment forces a downward or unchanging movement. The firm would make use of strategies that made it successful like low prices and well used advertising strategies.   Hafl an Ltd. should make sure that most of its finances would be used for advertising to attract clients and would be used to help the investment project succeed in competitive environment. To improve the financial assets of Haflan Ltd. there should be a focus on attracting more clients and giving them the satisfaction they desire. An organization like Haflan Ltd. needs to have a positive portfolio so that it will achieve its financial and business goals. Question # 3. Identify (and name) a known organisation of your choice then carry out a performance audit of the organisation referring to internal and external factors. You need not present any calculation. Answer Performance audit of Tesco using internal and external factors Tesco has been successful and has reached a wide market due to the assistance of the internal and external environment. The internal factors for its success could be the use of positive strategies like low pricing and the use of advertisements to reach more clients. The external factors for its success could be the peoples need to purchase products that have lower prices, the need for a store that can easily be located and the need for a store that doesnt have much shoppers. Financial managers may have harped on capital efficiency, but no financial performance measurement told managers that they hurt shareholders by bringing on-line excess factory capacity, building expensive inventory, or allowing overgenerous payment terms. Of course, financial measures can improve decision making by means other than just taking into account the cost of shareholder capital. Other factors excluded by conventional accounting include inflation, valuing many intangible assets, and accounting for externalities. Executives who believe that these factors distort decision making should factor them into their measures through inflation adjustments, intangibles accounting, and full-cost environmental accounting (Carlsson 2001).If, for example, executives want to highlight the return on investments in such intangible assets as RD, brands, and employee training, they should capitalize those costs and calculate the return on the investment in them.  Most executives today figure they already go overboard in demonstrating their companys financial performance. The required report card may not reveal the most compelling measures of company value. Instead, that reporting may flummox stakeholders understanding of financial value (Milgate 2004). Companies that rely solely on traditional accounts risk driving away investors and thus driving up the cost of capital. Investors are wary of the alternative truths produced by ac counting discretions. After all, they know that GAAP reporting allows accountants to apply varying principles to everything from cash, receivables, securities, and inventories to plant, equipment, intangible assets, long-term liabilities, revenues, and cost of goods sold. Two identical companies, with identical results, can report opposite results, one growing income, the other shrinking. The first task of executives should be to comply with the existing standards use the mandated reporting framework to more fully explain their performance but if they want to win loyal stakeholders through financial accountability, they have to go much further. They need not necessarily publish a lot more information, which CFOs endlessly complain about. But they need to voluntarily disclose the few key metrics and explanatory detail that show if the company is working to create value (Comiskey Mulford 2000). Question # 4. Yudio Ltd. is considering a capital investment project costing  £5 0,000. The project is expected to have a life of 4years with a residual value of  £5000. Estimated future profits before taxation on the project are as follows: Year Profit Before tax  £20,000  £22,000  £23,000  £24,000 The companys cost of capital is 15% and it uses straight line depreciation. You are required to calculate: ARR of the project Payback period of the project NPV, IRR and PI of the project and justify whether or not the project is worthwhile. Ignore taxation. Answer Depreciation = 50000 5000 - 4 = 11250 Pay Back Depreciation after Tax. It will be calculated later as PATBD. Pay Back Period P.B.T Tax + Dep = PATBD 1) 20000 _ () + 11250 = 31250 2) 22000 () + 11250 = 33250 3) 23000 _ () + 11250 = 34250 4) 24000 _ () + 11250 = 35250 ______ _______ ________ 89000 45000 134000 Pay Back Period 31250 18750 * 12 = .564 - 33250 Euro 50000 will be covered in approx. 1 yr. and 5 months. 2) ARR It will be calculated as PATAD- Profit after tax and depreciation But we have to ignore Taxes. Therefore we will calculate as tax = nil and depreciation have been calculated by given PB tax. 20000 22000 23000 24000 - 89000 ARR = Total Profit * 100 Net investment * No. of yrs. of profit = 89000 * 100 50000 * 4 ARR = 44.5% PATED [email  protected]/* */% NPV of cash inflow 31250 .869 27156 33250 .756 25137 34250 .657 22502 35250 .571 20127 5000 .571 2855 - 139000 97777 3) NPV of cash outflow 50000 NPV of inflow 97777 NPV of outflow 50000 - Surplus NPV 47777 So the viability of this project is positive. 4) P. Index G.P.I = 97777 = 1.9555 - 50000 5) IRR 1 = .666 1+ 50 Discounted @ 50% 1) 31250 .666 20812 2) 33250 .444 14763 3) 34250 .296 10138 4) 35250 .197 6944 5) 5000 .197 985 Discounted @ 55% 1) 31250 .645 20156 2) 33250 .416 13832 3) 34250 .268 9179 4) 35250 .173 6098 5) 5000 .173 865 50130 Discounted 1) 31250 .641 20031 2) 33250 .411 13665 3) 34250 .263 9008 4) 35250 .169 5957 5) 5000 .169 845 49506 55% + 130 * (56% 55% ) 130 + 494 55% + .208 * 1% IRR = 55.208% Question # 5. Financing projects within an organisation is paramount for many obvious reasons. Identify and discuss the ways through which the company raise fund for its project. Propose and justify the ways to source fund for a specific project of your choice. Answer The sources of financing will, generically, comprise some combination of  debt  and  equity  financing. Financing a project through debt results in a  liability  or obligation that must be serviced, thus entailing cash flow implications independent of the projects degree of success. Equity financing is less risky with respect to cash flow commitments, but results in a  dilution  of ownership, control and earnings. The  equity is also typically higher than the  cost of debt  (see  CAPM  and  WACC), and so equity financing may result in an increased hurdle rate which may offset any reduction in cash flow risk. Sources of funds available to Tesco Given the positive market trend for Tesco the probable source of funds would be the income from sales, the income from deals with suppliers and other receivables. The income from sales would give the finances to support the move into the market. The income from sales will be utilized so that it can grow further and multiply.   A source of funds would be the payment received from suppliers in other branches. Suppliers who lets the company sell some of its product have to pay a certain fee for the promotion and marketing of their products. The funds from the payment of suppliers would give more funds to the company as they initiate a new markets.   The investors and stockholders would also serve as a source of income. The investors and stockholders would be business people who would like to try out Tescos market. They are the ones that have the finances to invest in a new company or a thriving one. The funds from local investors and stockholders would serve as a good so urce of finances for Tesco.  Question # 6. From your knowledge of financial appraisal techniques select appropriate and relevant financial information for use in the process of making strategic decisions on investment. Justify you position. Answer The most commonly used method for conducting a financial appraisal of small projects requiring less financial investments is the payback method. For larger projects, the average rate of return is commonly used as the principal criterion and the payback period is used as a supplementary criterion. Discounted cash flow (DCF) techniques are now being increasingly used to evaluate large investments.  Many other criterias are used for evaluating investments: profit per dollar invested (calculates the actual profit earned in terms of each dollar invested); cost saving per unit of product (calculates the amount of savings on the cost of production per unit); and investment required to replace a worker (calculates the additional amount required to replace an existing worker). From the above discussion we could chalk out the following financial information for use in the process of making strategic decisions on investment. The appraisal criteria for evaluating projects should b e standardized. The use of many methods makes comparison between projects difficult. The approach followed for evaluating projects must be clearly defined. Vague qualitative phrases should be substituted by quantitative measures wherever possible. This is necessary to promote understanding and avoid confusion. Discounted cash flow techniques should receive greater emphasis. They are theoretically superior and practically feasible. To sum up, the evaluation must be carried out in explicit, well-defined, preferably standardized terms and should be based on sound economic principles. Investment decision-making must be based on a careful and sound evaluation of the available data. Question # 7. On the basis of a post-audit appraisal make recommendations on the appropriateness of selected investment project decisions? Recommendations on the appropriateness of selected investment project decisions  Tesco should use the post audit appraisal to determine if the selected investment project decisions would be helpful to the firms growth and would be helpful for the success of the firm in the industry. Tesco can use the post audit appraisal to analyze the financial standing of the firm. It can use such appraisal to understand how the firm improved after the investment project was initiated. Moreover Tesco should make use of the post audit appraisal to know the trends in the finances and how it will affect the firm.   The future trends will help in forecasting the next steps that the firm must take. Tesco should make sure that most of its finances that it would be used for advertising to attract Indian clients and would be used to help the investment project succeed in India. Question # 8. What do you understand by Financial Viability? In analysing financial statements discuss relevant information necessary to assess the financial viability of an Organisation? Definiti on : The ability of an entity to continue to achieve its operating objectives and fulfill its mission over the long term. The use of financial statements to analyze financial viability Based from Tescos balance sheet in 2009 the company has higher total assets for 2009 than 2007 and 2006. In 2006 the company had $198,924, in 2007 the company had $253,185 and in 2008 the company acquired 238,908. This shows that the firm acquired more things in 2008 than the previous years.   Tesco had lower total liabilities for 2008 since it had $141,203 compared to $171,765 in 2007. It was a bit higher than the total liabilities in 2006 which is 132,727.   Tesco had financial viability in 2008 since it was able to acquire more than have additional liabilities. Tesco achieved more financial success in 2008 than the other years. The mark of the financially accountable organization has changed. Once upon a time, standard accounting measures like earnings per share were the gold standards of performance measurement. Traditional measures today, if used in isolation, raise a red flag. They signal to investors that managers may be reporting their performance reflexively as slaves to tradition, rather than as leaders of a well-wrought financial and business strategy. Every company has to follow GAAP accounting for mandated financial reporting, but none has to restrict itself to GAAP conventions in choosing measures to gauge and boost performance. Executives must choose yardsticks, traditional or new, that drive value at every point along the accountability cycle. The board of directors, employees, shareholders, and other stakeholders deserve and expect no less (Case, Kremer Rizzuto 2000). Businesses measure financial performance not just with traditional numbers. It bets its business on measures that gauge its contribution to long-term shareholder value: economic profit and cash flow return on investment. Executives should expect a list of financial measures to naturally focus on shareholder interests, the stakeholder most sensitive to financial performance. However, the financials should also take into account the performance delivered to other st akeholders involved in generating value (Birched Epstein 2000). In practice, the measures appropriate for shareholders may also be appropriate for others because of stakeholders intersecting interests. As managers create new financial measures, they must use them to deliver greater value at every point in the accountability cycle. Financial measures are among the most powerful of all measures. People simply watch dollars more carefully than other units of measure, especially if their pay depends on it. Executives number-one job in driving financial accountability is to choose or devise the financial measures that provide appropriate decision-making information internally, at every step in the management planning and control process. They have to renounce complete reliance on measures that have led to value-destroying decisions in the past. They have to open their minds to fresh thinking. Most managers outside the executive suite didnt even know their companies were taking value-des troying actions or actions that stunted the growth of cash flows, discounted at the cost of capital, that ultimately enlarge a shareholders investment (Milgate 2004).  Question # 9.Explain the statement that correlation does not necessarily imply causation. (b) In the following set of data, y represents ten finance companies total operating costs (in millions of  £) for a particular year and x represents the companies assets (in of  £) for the same year. Y 5 3 2 5 2 3 4 3 2 6 X 310 250 100 450 150 200 320 230 140 400 (i) Sketch the scatter diagram and comment on the relationship between x and y. (ii) Find the equation of the least-squares regression line, assuming that operating costs depend on assets. (iii) Calculate the correlation coefficient and comment on the result. (iv) Use your results in (ii) above to predict the operating costs for a firm with assets of  £500 million. Comment on the likely accuracy of your prediction. Answer Correlation does not imply causation is a phrase used in  science  and  statistics  to emphasize that  correlation  between two variables does not automatically imply that one  causes  the other. Weak type of positive correlation is shown in the scatter diagram of above Figure, which is said to exhibit just a  possible positive correlation.  Ãƒâ€šÃ‚  This scatter diagram still shows a perceivable diagonal line going in the upper right direction, but the points are more spread apart than in a scatter diagram with strong positive correlation. Equation of the least-squares regression line.   In a cause and effect relationship, the  independent variable  is the cause, and the  dependent variable  is the effect.  Least squares linear regression  is a method for predicting the value of a dependent variable  Y, based on the value of an independent variable  X. The Least Squares Regression Line Linear regression finds the straight line, called the  least squares regression line  or LSRL, that best represents observations in a  bivariate  data set. Suppose  Y  is a dependent variable, and  X  is an independent variable. The population regression line is: Y = ÃÆ'Ã… ½Ãƒ ¢Ã¢â€š ¬Ã¢â€ž ¢0  + ÃÆ'Ã… ½Ãƒ ¢Ã¢â€š ¬Ã¢â€ž ¢1X where ÃÆ'Ã… ½Ãƒ ¢Ã¢â€š ¬Ã¢â€ž ¢0  is a constant, ÃÆ'Ã… ½Ãƒ ¢Ã¢â€š ¬Ã¢â€ž ¢1  is the regression coefficient, X is the value of the independent variable, and Y is the value of the dependent variable. Given a random sample of observations, the population regression line is estimated by: ÃÆ'†¦Ãƒâ€šÃ‚ · = b0  + b1x where b0  is a constant, b1  is the regression coefficient, x is the value of the independent variable, and ÃÆ'†¦Ãƒâ€šÃ‚ · is the  predicted  value of the dependent variable. We can solve for b0  and b1  by using the following equations. b1  = ÃÆ'Ã… ½Ãƒâ€šÃ‚ £ [ (xi  -  x)(yi  -  y) ] / ÃÆ'Ã… ½Ãƒâ€šÃ‚ £ [ (xi  -  x)2] b1  = r * (sy  / sx) b0  =  y   b1  *  x where b0  is the constant in the regression equation, b1  is the regression coefficient, r is the correlation between x and y, xi  is the  X  value of observation  i, yi  is the  Y  value of observation  i,  x  is the mean of  X,  y  is the mean of  Y, sx  is the standard deviation of  X, and sy  is the standard deviation of  Y Properties of the Regression Line When the regression parameters (b0  and b1) are defined as described above, the regression line has the following properties. The line minimizes the sum of squared differences between observed values (the  y  values) and predicted values (the ÃÆ'†¦Ãƒâ€šÃ‚ · values computed from the regression equation). The regression line passes through the mean of the  X  values (x) and the mean of the  Y  values (y). The regression constant (b0) is equal to the  y intercept  of the regression line. The regression coefficient (b1) is the average change in the dependent variable (Y) for a 1-unit change in the independent variable (X). It is the  slope  of the regression line. The least squares regression line is the only straight line that has all of these properties. The Coefficient of Determination The  coefficient of determination  (denoted by R2) is a key output of regression analysis. It is interpreted as the proportion of the variance in the dependent variable that is predictable from the independent variable. The coefficient of determination ranges from 0 to 1. An R2  of 0 means that the dependent variable cannot be predicted from the independent variable. An R2  of 1 means the dependent variable can be predicted without error from the independent variable. An R2  between 0 and 1 indicates the extent to which the dependent variable is predictable. An R2  of 0.10 means that 10 percent of the variance in  Y  is predictable from  X; an R2  of 0.20 means that 20 percent is predictable; and so on. The formula for computing the coefficient of determination for a linear regression model with one independent variable is given below. Coefficient of determination.  The coefficient of det ermination (R2) for a linear regression model with one independent variable is: R2  = { ( 1 / N ) * ÃÆ'Ã… ½Ãƒâ€šÃ‚ £ [ (xi  -  x) * (yi  -  y) ] / (ÃÆ' Ãƒâ€ Ã¢â‚¬â„¢x  * ÃÆ' Ãƒâ€ Ã¢â‚¬â„¢y  ) }2 where N is the number of observations used to fit the model, ÃÆ'Ã… ½Ãƒâ€šÃ‚ £ is the summation symbol, xi  is the x value for observation i,  x  is the mean x value, yi  is the y value for observation i,  y  is the mean y value, ÃÆ' Ãƒâ€ Ã¢â‚¬â„¢x  is the standard deviation of x, and ÃÆ' Ãƒâ€ Ã¢â‚¬â„¢yis the standard deviation of y.   Ãƒâ€šÃ‚  Ãƒâ€š Standard Error The  standard error  about the regression line (often denoted by SE) is a measure of the average amount that the regression equation over- or under-predicts. The higher the coefficient of determination, the lower the standard error; and the more accurate predictions are likely to be. The predicted operating cost for the firm will be  £ 49 million . The coefficient of determination measures the proportion of variation in the dependent variable that is predictable from the independent variable. The coefficient of determination is equal to R2; in this case, (0.70)2  or 0.49. Therefore,  £ 49 million is predicted operating cost.

Essay on Abraham Lincoln America’s First Commander-in-Chief

Abraham Lincoln is best remembered as being America’s first war president. In the nineteenth century, the American presidency had seen nothing like the Civil War, and war was upon Lincoln before he or anyone else considered how the position of Commander-in-Chief fit into the Constitution. This resulted in an unorganized thought process and policy. Brian Dirck, author of the article â€Å"Lincoln as Commander in Chief,† writes: He did not have the luxury of creating intellectually cohesive, internally consistent methods in the midst of the very messy business of civil war. Driven by circumstances and his own background to more or less improvise an approach to presidential warmaking [sic], Lincoln was above all else pragmatic and realistic,†¦show more content†¦Lincoln had direct experience with the effects of forced labor. He wanted to have pride in his country, and â€Å"slavery degraded manual labor by equating it with bondage† (McPherson, Abraham Lincoln 24). 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The Importance of Protecting Rain Forests Free Essays

Explain the Importance of Maintaining the Biodiversity of Tropical Rain Forests Biodiversity is the variation of plant and animal life in a certain habitat, in other words it is the variation of life forms within a particular ecosystem. All the living species depend on each other and this is where biodiversity comes into play. According to some research 90 percent of all plant and insect and animal species exists in the tropical rain forests. We will write a custom essay sample on The Importance of Protecting Rain Forests or any similar topic only for you Order Now Biodiversity in tropical rain forests is vital since the large amount of species found there are so signi? cant. Biodiversity helps maintain the ecological balance between species in the rain forests. Tropical rain forests such as the Amazon and the Congo Basin, are home to some 500 million people. These people are some of the least privileged groups in our international society. The locals depend on the forests for many important products and environmental services. The native and indigenous peoples rely on the rain forests for their way of life. They do not only meet their economic requirements for food and shelter but also form an integral part of the culture and spiritual traditions. Tropical rain forests have a huge impact on the global climate. They moderate the daily range of air temperatures and maintain the atmospheric humidity levels. Tropical rain forests have been called the lungs of our planet. Forests absorb atmospheric carbon and refresh the oxygen in the air we humans breath daily. The Amazon produces a large 20% of the worlds oxygen. Additionally tropical rain forests provide timber as well as many products from animals such as varieties of meat and hides. Forests are also an important source of new pharmaceuticals used to ? ght cancer, AIDS, and other serious human diseases. Lastly the Rain forests rich and unique biodiversity makes it a popular tourist destination. The tropical rainforest are being destroyed daily and at a fast rate. Different factors contribute to the wreckage of the worlds endangered forests. Large mining companies are causing serious environmental damage through releasing toxic waste products into the rain forests and its rivers. These wastes are not only threatening the forests themselves but also the health of the locals living there. Additionally tropical rain forests are disappearing quickly through deforestation. Humans clear the natural forests o make room for farms, to harvest timber, for construction, fuels, and global sales. Deforestation in the Amazon and other rain forests across the world has a devastating effect including the extinction of rare plants and animals, social con? ict and climate change. Lastly large oil companies such as the American company Texaco, now Chevron, are a huge contributor to the destruction of t ropical rain forests. The oil extraction process results in the release of toxic byproducts from oil drilling into the local rivers and broken pipelines and leakage are the results of regular oil spills. It is obvious that the great variety of forests products is important by economic standard, such as the rubber industry. The Amazon rainforest is one of the most signi? cant producers of natural rubber in the world. Thus making the Amazon rainforest among others a great economic importance. ! Worldwide the destruction of tropical rain forests accounts for more greenhouse gas emission than all the worlds planes, trains, and cars combined. It is crucial for the tropical rain forests to be conserved to stop climate change from getting even worse and to ensure that we can endure the impacts of global warming. Tropical rain forests absorb and stock extensive quantities of carbon, thus helping to regulate temperature and to produce rain. When the forests are destroyed the carbon is released back into the atmosphere. Additionally they ? ght erosion and shield the underground water reserves. Keeping the rain forests standing is a critical factor in ? ghting climate change and modifying to a warmer world. Biodiversity plays an important role in our global eco system and our very existence. It has an immense value that is worth protecting regardless of its value to the human race. The different varieties of species play an important role in the global ecological system. Different forms of live depend on each other for food and sustainability. An example would be snakes eat frogs, frogs eat insects, insects eat plants. This relationship is called the food chain and is extremely vital to stabilize our global eco system. If one species is terminated from the cycle, it will result in the collapse of other living species that depend on one another for their source of food. Conserving biodiversity can also have other bene? ts. Many varieties of biodiversity species have the possibility to become a source of new pharmaceuticals or to provide protection against diseases. Biodiversity and a healthy natural eco-system are crucial for long term sustainability and for the reduction of the effects of climate change. Essay word count: 793 Works Cited 1900s, By The. â€Å"Rainforests – Explore the Rainforests of the World. † The Nature Conservancy Protecting Nature, Preserving Life. Web. 04 Nov. 2010. How to cite The Importance of Protecting Rain Forests, Papers

Persuasive Essay On Smoking Example For Students

Persuasive Essay On Smoking SmokingStudies of ex-smokers show that their risk of dying from smoking-relateddisease decreases with each year of non smoking. Encouraged by such evidence,more than 40 million people in the U.S. quit smoking in the year following the1964 surgeon generals report. The proportion of males who smoke decreased frommore than 60 percent to about 25 percent; however, the percentage of women whosmoke cigarettes increased. Smoking also became more prevalent among youngadults, with about 29 percent of high school seniors admitting to smoking in1975; but by 1987 this proportion decreased to 18.7 percent. There are programsthat exist to help smokers quit. Some involve group support, whereas others useaversive techniques in which participants smoke many cigarettes rapidly to thepoint of becoming sick of them. More than 30 million persons in the U.S. say that they would like toquit smoking but cannot. One hypothesis to explain this problem is that thesmoker craves the effect of the nicotine in the smoke. In a 1988 report, thesurgeon general declared nicotine to be an addictive drug comparable to otheraddictive substances in its ability to induce dependence. The report also calledthe monetary and human costs far greater than those attributable to cocaine,alcohol, or heroin. Attempts to help persons quit smoking through counseling,participation in support groups, and, for those with a strong physicaldependence on nicotine, substitution of chewing gum containing nicotine tolessen withdrawal symptoms. Science

Okuns Law Associations

In 1992, Okun gave two empirical associations linking the unemployment rate to real output, through simple equations. This association obtained the name Okun’s law. This paper describes the associations that get described as Okun’s law. The two associations of Okun stem from the examination that additional labor becomes required to create more products and services in an economy.Advertising We will write a custom research paper sample on Okun’s Law Associations specifically for you for only $16.05 $11/page Learn More Additional labor can emerge from various approaches, such as making employees work for more hours or employing more personnel. Okun supposes that the rate of unemployment can act as a valuable review of the quantity of labor that an economy uses (Cuaresma 439). The following is a discussion of Okun’s law versions. The Difference: First Relationship This first relationship demonstrates the way change in the rate of unemployment between quarters shifts with quarterly increase in real output. The version can be explained by the following equation. Change in the rate of unemployment = a + b (Real output growth) (Prachowny 333). This association can be referred as the difference version of Okun’s law. The association demonstrates the simultaneous relationship between changes in unemployment and the expansion of output. This is how expansion in output diverges concurrently with movements in the rate of unemployment. The factor b gets referred as Okun’s coefficient. We would anticipate a negative Okun’s coefficient, in order to associate swift output growth with a declining rate of unemployment. Conversely, a negative or slow output increase can be related to an increasing unemployment rate. Knotek (75) used quarterly information from the 2nd quarter of 1948 to the 4th quarter of 1960, to estimate the equation above, and he established several facts, as discussed below. Unemplo yment rate Change = 0.30 – 0.07 (Real output growth) (Knotek 75).Advertising Looking for research paper on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Going by this approximation, a real output growth of zero in a certain quarter became related to a rise of 0.3 percentage, in the unemployment rate, during that quarter. The increase in rate of output, invariable with a stable rate of unemployment, was slightly above 4%. The figure of Okun’s coefficient indicated that every percentage point above 4%, of real output growth, became related with a decrease in the rate of unemployment of 0.07 % point (Knotek 75). The gap: Second Relationship Whereas difference Version depended on readily available macroeconomic statistics, Okun’s second relationship linked the unemployment height to the gap amid actual output and potential output. Okun tried to discover the amount that the economy would generate, in pot ential output, under circumstances of full employment. Okun thought of what he deemed, an adequate, low unemployment level, to create as much as feasible without creating lots of inflationary force, in full employment. Also, Okun thought that a high unemployment rate would, characteristically, be linked with redundant resources (Cuaresma 439). We would anticipate the actual rate of output to be less than its potential, in such a situation. An extremely low rate of unemployment became linked to the opposite scenario. Therefore, the gap version of Okun’s law takes the form illustrated below. Rate of Unemployment = c + d (Cuaresma 445; Knotek 75). The c, which is a variable, may be construed as the unemployment rate related to full employment. So as, to follow the above intuition, coefficient d should be positive. Full employment and potential output cause setback since both are not directly visible macroeconomic statistic. Particularly, they make a room for substantial elucidat ion on the side of the researcher.Advertising We will write a custom research paper sample on Okun’s Law Associations specifically for you for only $16.05 $11/page Learn More Production-Function Okun formulated the production-function versions after realizing another fault in his suggested relationships. He realized that the rate of unemployment was an alternative variable for the entire approaches in which output got influenced by redundant resources. This consideration founded production-function versions of Okun’s law, which usually merges a hypothetical production function to create output, using the gap-based version of the law. The Dynamic At some point, Okun made observations that both current and previous output could affect the present height of unemployment. Within the difference version of Okun’s law, this means that several related variables must have faced elimination from the right part of the equation. At present, sev eral economists employ a dynamic version of Okun’s law, basing on this submission. Variables on the right part of the equation, in a regular structure for the dynamic version of Okun’s law, should include past real output growth, current real output growth and past changes in the rate of unemployment (Knotek 77). The variables can then elucidate the present change in the rate of unemployment on the left part. In conclusion, Okun law has several versions. The first version demonstrates the way change in the rate of unemployment between quarters shifted with quarterly increase in real output. This first version depends on readily available macroeconomic statistics. Conversely, Okun’s second relationship links the unemployment level to the gap amid actual output and potential output. The dynamic version holds the principle that both current and previous output can affect the present height of unemployment. Lastly, production-function versions of Okun’s law, merges a hypothetical production function to create output, using the gap-based version of the law. These versions keep away from entailing powerful and, occasionally, contentious assumptions concerning the description and calculation of full employment and potential output. Works Cited Cuaresma, Jesus. â€Å"Okun’s Law Revisited.† Oxford Bulletin of Economics and Statistics 65.4(2003): 439–451.Print. Knotek, Edward. â€Å"How Useful is Okun’s Law?† Economic Review (2007): 73-103. Web.Advertising Looking for research paper on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Prachowny, Martin. â€Å"Okun’s Law: Theoretical Foundations and Revised Estimates.† Review of Economics and Statistics 75.2(1993): 331–336.Print. This research paper on Okun’s Law Associations was written and submitted by user Regina Petersen 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.

Check Some Catchy Hooks for an Essay

Check Some Catchy Hooks for an Essay First, what is an essay hook? It is the first words or sentences of your essay. This helps quickly grab attention of the reader, and serves as an introduction to your text. After reading the first words, your reader will decide whether they want to read further or not. If you ask yourself Who could write my essay for me?, you can be sure that our writers will give you a hand. Also our experts have compiled a list of simple tips to help you write perfect college essay hooks. Start with a Quote Literary quotes are good hooks for essay about a book, a story or a particular author. Thanks to quotes, your essay looks fresher, and your words gain more confidence. Also you can use quotes from famous personalities. The main thing is to make sure that your quote matches the subject and style of your text. So you can reinforce your point of view with an additional argument. Use Anecdotes This type of essay hooks is used less often, as many are afraid to start with a funny story. However, a good joke doesn’t mean that all your text should be fun. A little bit of humor will surely grab the attention of the readers, so you can quickly interest them. Start with a Question The correct question will immediately generate the interest. Therefore, this is one of the best hooks for an essay. The curious reader will want to read on to find out the answer. Avoid questions that can be answered with a simple, unambiguous answer (yes or no). Your goal is to encourage the reader to reflect, providing him with arguments that will help find an answer. Expose a Misconception This is one of the best essay writing hooks. People like to learn something new and to be surprised. Start with an assertion that is a commonly recognized fact, and then disprove it. Now all the attention of your reader will be directed to your arguments. Conclusion Choose essay hooks depending on the topic of your essay and its style. If you prefer an emotional and imaginative style, jokes and live scenes will suit you. If you are dealing with a serious issue, start with a misconception revealing or an important question. If you write about literature, start with a quote of the particular author. A good hook is just the beginning. If you find it difficult to write an essay on your own, asking yourself Who could write my essay for me?, our qualified team are always ready to help.

Procedures in Collecting Forensic Evidence Essay

Procedures in Collecting Forensic Evidence - Essay Example The auditor would first check the design of the system and if he is satisfied with the design then he goes on checking the operation of the internal control system. The auditor must make inquiry of the management of the reasons for which the pervious auditor withdraws from the assignment. Management should be inquired as to the facts of not allowing the current auditor contacting the previous auditor. There are certain chances of irregularity in the financial statement or the withdrawal of the auditor may also indicate fraud. The auditor use both statistical techniques and non-statistical technique to select sample from any given population. When using the non-statistical sampling auditor uses his professional judgment to select the sample. The purpose of this type of sampling is to achieve satisfactory basis for the auditor to draw conclusion about the population. It is essential for the auditor to select a sample that represents population to avoid bias. The most common methods of sample selection are described below; In this type of sampling population is divided by a sample size to obtain s sampling interval. For example the auditor may select every 25th item from the population. The auditor should be careful if the population units are not structured in that way that the sample population represents a particular pattern (Pickett, 2006). This is the sampling technique in which the auditor selects a sample without following any structured techniques. With the use of this sampling the auditor avoid any biased selection, but it has no basis to justify the reason for which any particular item was selected. This sampling method is not appropriate when statistical sampling is used. In this method the auditor selects samples of contiguous items from the population. This type of sampling is not normally used in audit because the population is structured. It is only effective in

Unintended Consequences Essay Example | Topics and Well Written Essays - 250 words

Unintended Consequences - Essay Example Although some countries like Cuba and China maintained it. The aim of the country was not to create enemies and stir conflicts such as the Korean and the Vietnam Wars but, such were the unintended consequences. One notable blemish that the US sustained was the infamous massacre in Mr. Lai. In this incidence, platoons marched into the village and killed every person in the village including mothers, children, and infants. Since such occurrence was not something to be proud of, the country imprisoned the man who commanded the execution of the locals in the village. President Richard Nixon, sometime later, ordered that he be transferred to a better and comfortable apartment under house arrest. Ultimately, his sentence was reduced, and he served three years only. The deaths of such huge numbers of innocent people forced America, however powerful it was in the Vietnam War, to retaliate. The idea of subduing more nations through â€Å"foreign aid† and military is still witnessed today, something that is currently referred to as â€Å"Neocolonialism†. The rivalry between the capitalist US and the communist China is still witnessed

Organization and Communication Essay Example | Topics and Well Written Essays - 3500 words

Organization and Communication - Essay Example There are employees who feel threatened when they work with other people who are different with age, sex or culture (White 1999, p.477) Also, it could affect the increase in terms of cost of training as the management may have to provide seminars, programs and lectures to counteract the negative effects of diversity in the workplace. The employees need to be taught of accepting the different personalities and ideas or thoughts of their colleagues as well as deal with conflicts (White 1999, p. 478). Another negative effect is that a group for instance may encounter reverse discrimination which usually surfaces due to affirmative action policies. This is common to white males who feel that they have been discriminated unfairly as a result of certain affirmative action policies employed by the management (Brunner, 2003). Increase in conflicts may also arise as a result of the diversity in the workplace. Ignorance is the common root of the conflicts due to some negative dynamics like ethnocentrism, stereotyping and culture clashes. When one feels to be more superior than others, there arises a conflict (White 1999, p. 4 78). There may also be an increase in turnover or absenteeism (White 1999, p. 479). Mismanaged diversity may give way to minority group and majority group. The members of the minority group could most of the time feel less valued as compared to their counterpart which because of stereotype, ethnocentrism and prejudice. The abilities and motivation in this instance could be inhibited which further affects their job performance (Goetz, 2001). Every people in the world has already suffered stress in their lives but until now, the word â€Å"stress† is not yet given its full definition and explanation of what it is all about. When people are asked how they define stress and what makes them stressed, different answers usually come out and different factors are given as to the causes thereof. Stress is one

Risk Assessment of Sangrafix Video Design Company

Risk Assessment of Sangrafix Video Design Company Introduction SanGrafix is a technologically oriented company that uses cutting edge technologies in designing of mobile and PC platform games with market orientation. Due to the demanding nature of the gaming industry, the company has decided to perform a risk assessment to ensure they consistently continue to meet the customer demands without interruptions in service delivery. Securing of their network assets is aimed at ensuring they remain competitive in their productions. Aim of the security policy The risk assessment process can sometimes be a simple process i.e. noting a threat in a password written down on a note or some unlocked door to the sensitive data centers or rooms and seeking to address it. However, in some cases, risk assessment can be a complex task that may require a group of security assessment members and months to fully do the assessment depending on the complexity of the company and the sensitivity of the network assets to be protected (Davenport, 2013). A large environment may include multiple locations, complex network, diverse activities, a wide range of activities and resources that have to be evaluated. In risk assessment, you dont need to apply complex networking methodologies as the mainly you have to learn how to apply knowledge methodically to produce accurate and useful data. Approaching a risk assessment task without a predefined strategy could lead to wasting of resources, repetition of steps, low results or in a worst case missing the critical information. The executive management of SanGrafix Company is tasked with the responsibility of assessing all risks of injury and health issues that may result from the use of the companys resources to both the employees and customers of their goods and services. Satisfying this ensures that the company meets the government legal requirements and providing appropriate precaution measures to reduce these effects (Harrington, 2014). Risk assessment is a detailed analysis of the diverse factors that may present risks in the business environment. Health issues and accidents present adverse effects to the business as they can result in endangering of lives or damage to business products and other outputs. This can subsequently lead to legal suits and increased insurance costs. Risk assessment serves to address these issues and make a safer working environment for all the employees and customers. The most important factor in this type of assessment is the determination of the hazards present in working places and determining their significance i.e. electricity in the working environment is a huge hazard to the employees but if properly protected the risk it presents to the employees becomes insignificant. There are five steps involved in risk assessment of the workplace environment; Taking a tour of the workplace and to get a better understanding of all the processes involved in the workplace and identifying possible potential dangers. Talking to the other employees can help provide insights through opinions on how accidents have occurred in the past. Deciding on the affected parties as a result of a given potential hazard and to what extent is the risk harmful. The reviewing team should analyze who is particularly at risk i.e. new employees, trainees and expectant mothers. In addition to this the public in form of customers who are not familiar with the general layout of the company is at risk of being affected. The risk assessment team should evaluate on the existence of enough measures to counter these hazards i.e. through the use of precaution signs. For each risk established what are the preventive and protective measures put in place by the management to ensure risk is reduced. The assessment takes into consideration the legal requirements on health and safety of the law. Besides this, the assessment team should find additional measures that can be implemented to support the existing measures i.e. protective clothing and guard rails for hazardous places (Harrington, 2014). Recording of the findings of the assessment team indicating all the hazards reviewed and the recommendations to the management on how to deal with them. The findings should also evaluate the affected victims and what hazards are yet to be handled whose significance is reasonably low. The final step is for the reviewing of the findings and implementations of the recommendations given by the assessment teams. The team should also address the future handling of new machinery or work procedure implementations that might present threats allowing for a risk-free working environment. Risk Assessment Methodology As we have already established there are different approaches through which a team can carry out a risk assessment process. However, all these approaches have to ensure they have; Identified the potential threats/ hazards Identifying of the underlying risk Reviewing of the existing control measures Evaluation of the risks Implementation of additional control measures Recording of the assessment findings Monitoring and review Informing of the responsible bodies The identification of available hazards can be achieved through observations, interviewing the employees or through firsthand experience by working there. Additional data can be gathered through consultation of data sheets (COSHH), workplace inspections, hazard crib sheets, instruction manuals and accidents/ health issues data. The main focus should be on the hazards that are significantly harmful. In SanGrafix, the machine operators, members of the office staff, the public and maintenance personnel are at risk of general work hazards. Special attention should be dedicated to disabled staff as they are at the highest risk, lone workers, inexperienced workers and temporal staff. The assessment team should analyze the adequacy of the current control procedures and further create a ranking system to determine the residual risk (Hallikas, 2010). Evaluate the risk The significance of a risk is measured by the likelihood and the severity of its impact. Here is a ranking system for the risks in order of significance Highly likely Unlikely Possible Probable Certain There should also be a harm or impact severity ranking system Trivial injuries i.e. scratches Minor injuries i.e. cuts Major injuries ( an injury that could require a week to heal i.e. fracture) Major injuries i.e. amputations Death These two rankings will be used to give the residual ranking of the risk as Low, medium or high. If the risk is low then it can be skipped as it presents a negligible threat. Medium and high-level risks have to be mitigated to ensure that the potential risk is reduced to acceptable levels. SUNGRAFIX PROCESSES ASSOCIATED RISKS TARGETS OF THE RISK RISKS EVALUATION CONTROL MEASURES Game design treatment -quick review of the target audience and provision of unique features Reviewing of this risks is time and human resource intensive which translates to costs Risks of the idea getting stolen. Users Company management The idea being stolen could most likely affect the companys operations as it operates in a competitive industry. Circulate your design treatment to the largest possible number of users for testing and collect some feedback. If the result is positive then advances to the creation of demos can work out. Game preliminary design- discussing the games content, behavior, and rules in a qualitative way given theÂÂ   current situation. Missing of critical processes Production department The quality assessment of the product can reveal shortcoming that could result in additional costs The design phase is very important to the product and cannot be reduced as this could present adverse effects. Preliminary design roughly takes 5 to 10 weeks for the designer, and an additional 10 to 30 hours for the other people involved in brainstorming. Final design- the previous document re-write of products features . Whether we plan well or follow the best practices some designs will just fail. Thats the nature of business Design department Failing to capture the product features could affect the marketing strategies but rigorous counter checking can resolve the issue soÂÂ   impact is unlikely to happen Knowing in advance the parts that are disposable allows for the team to be able to deliver in time. Besides, the risky parts that are cut can be scheduled for later, so that if it needs to be taken out, so that the teams time and effort wont have been wasted. The product specification- details how the implementation of features adopted in the final design will be done. overtime, extra costs, in the last months of production and Delay of final delivery. . Design department These is probable if the team doesnt follow their schedule efforts should be dedicated to ensuring the product specification is as realistic as possible and thorough The graphic bible- determines the look and feel of the games props, maps, characters, etc. The appearance of the game should be in line with the predefined vision. Design department User acceptance of the games is highly dependent on the graphical feel hence should be prioritized. Testing of the prototype to get user feedback and implementation of the user feedbacks into the designs. The interactive screenplay Lack of User -involvement Design department Users expect an interactive game although its unlikely to happen it has major impacts on user acceptance Provide for a way through which users can interact with the system i.e. with dialogs and implementation of the storyline into the product. Distribution Failure of delivery or poor handling of products Supply department These can result in major impacts in declined user satisfaction Working on improving service delivery as it directly impacts the user satisfaction. Sales Lower supply than the production rate Marketing sales departments ensuring the customer gets their services to ensure they satisfy demand as gaming industry is a perishable service. convincing potential customers to purchase your products and services. Billing and Collections Losses Accounts The company has to gain a monetary value to be a business. Lack of a billing system could result in bankruptcy customers are required to pay for their goods or services Accounts Receivable managing of records on earnings Poor record keeping accounts This can lead to lack of accountability There should be a system to monitor records and generate reports Purchasing- acquiring the necessary inputs required to support production. Low production quality Low production Purchases Low-quality products will certainly push customers away Enhance production process to create quality products that can satisfy demand Accounts Payable- Poor accountability Accounts evaluating the expenditure of the company There should be a system to monitor records and generate reports Finance- Poor accountability accounts managing organizations monetary resources There should be a system to monitor records and generate reports Marketing- establishing willing buyers and establishing their needs and requirements. Research-. Small market share marketing This directly impacts the sales of the products and services analyzing market for new value sources in the business Product Development- Lower product recognition and acceptance levels Management marketing This affects the product acceptance levels Creating new strategies to promote products and services. Legal- seeking of legal advice and protecting against legal suits. Legal suits Public relations These can have adverse events that could have major impacts on the company image The company should look to settle outside the court as this could tarnish the companys reputation Human Resource Personnel- finding, recruiting, and compensating affected people. Under-staffing or overstaffing Logistics Understaffing or overstaffing may have certainly cause the company losses Without these data the human resource department cannot make the required plans to support its service delivery hence good planning should be done in advance Implementation of new control measures cases where the risks are not well controlled it is advisable to use new control procedures to ensure they reduce the chance of accidents happening, severity of the accident or both. The following hierarchy of controls helps in deciding what new controls are required Elimination: is it possible to get rid of the risk or the process causing the threats altogether? Substitution: can the current process be exchanged for an alternative that is less severe and risky? Physical controls: separation or isolation of the hazardous regions or processes. Eliminating contact with the hazards is effective through controlling accessibility to such regions Administrative controls: designing of the rule regarding contacts with hazards to creating safe systems procedures of working. Instructions, informing, training and supervision: informing people of the present hazards and training them how to deal with the hazards. Personal protective equipment: proper dressing can go a long way in reducing the impact or severity of the hazards. However, this should be used as additional counter measures and not as the primary and only control measure. Control measures should be easy to implement and practical, able to reduce risks, acceptable by the employees and easy to follow. Since the organization is continuously growing and uses new technologies every day, there should be re-ranking of the risks after implementing of new control measures so as to determine the new residual risk (Hallikas, 2010). Recording the assessment findings The assessments records are of paramount importance as they are usually required by inspectors. There should be records of all the risk assessments done and the implemented changes. Monitoring and reviewing The implemented control measures should be effective in performing the expected controls. Regular reviewing of the control measures should be based on new staff or changes in processes and acquiring of new machines. Informing the relevant stakeholders Its a legal responsibility of the organization to relay the findings of the assessment to all the relevant stakeholders who might be affected by its implementations. The workforce should also be notified of the new changes in control measures and the appropriate emergency procedures that have been developed. Conclusion The consequences of not delivering critical services and products are severe especially in a competitive industry in which SanGrafix operates. Preparation of the organization to potential threats helps reduce the risks and potential impacts of the disasters. Risk assessment allows for moderation of risks and continued delivery of services despite any disruptions (Nigro et al., 2011). Identification and analyzing of business processes has to be anchored to products, customers, orders, suppliers or a combination of all these. Caution should be exercised in the use of input -process- output model as the thinking framework guiding business processes. Customers to a huge extent are not concerned of the internal functioning of the organization resulting in service delivery or the transformational processes in production. In fact this is part of the bigger streams of activity that involve the unending loop between customers and their suppliers. Defining of the business process is an iterative and vexing process and is a result of committed hard work on continuous improvement (Harrington, 2014). References Davenport, Thomas H., (2013). Process Innovation: Reengineering Work through Information Technology.Harvard Business Press: Cambridge. Hallikas, J., Virolainen, V. M., Tuominen, M. (2010). Risk analysis and assessment in network environments: A dyadic case study. International journal of production economics, 78(1), 45-55. Harrington, H. James, (2014). Business Process Improvement. McGraw-Hill: New York. Nigro, G. L., Abbate, L. (2011). Risk assessment and profit sharing in business networks. International Journal of Production Economics, 131(1), 234-241.

Elvis Presley Essay -- essays research papers

Elvis Aaron Presley, in the humblest of circumstances, was born to Vernon and Gladys Presley in a two-room house in Tupelo, Mississippi on January 8, 1935. His twin brother, Jessie Garon, was stillborn, leaving Elvis to grow up as an only child. He and his parents moved to Memphis, Tennessee in 1948, and Elvis graduated from Humes High School there in 1953. Elvis? musical influences were the pop and country music of the time, the gospel music he heard in church and at the all-night gospel sings he frequently attended, and the black R&B he absorbed on historic Beale Street as a Memphis teenager. In 1954, he began his singing career with the legendary Sun Records label in Memphis. In late 1955, his recording contract was sold to RCA Victor. By 1956, he was an international sensation. With a sound and style that uniquely combined his diverse musical influences and blurred and challenged the social and racial barriers of the time, he ushered in a whole new era of American music and popular culture. He starred in 33 successful films, made history with his television appearances and specials, and knew great acclaim through his many, often record-breaking, live concert performances on tour and in Las Vegas. Globally, he has sold over one billion records, more than any other artist. His American sales have earned him gold, platinum or multi-platinum awards for 131 different albums and singles, far more than any other artist. Among his many awards and accolades were 14 Grammy nominations (3 wins) from the National Academy of Recording Arts & Sciences, the Grammy Lifetime Achievement Award, which he received at age 36, and his being named One of the Ten Outstanding Young Men of the Nation for 1970 by the United States Jaycees. Without any of the special privileges his celebrity status might have afforded him, he honorably served his country in the U.S. Army. His talent, good looks, sensuality, charisma, and good humor endeared him to millions, as did the humility and human kindness he demonstrated throughout his life. Known the world over by his first name, he is regarded as one of the most important figures of twentieth century popular culture. Elvis died at his Memphis home, Graceland, on August 16, 1977. It?s estimated that Elvis Presley has sold over one billion record units worldwide, more than anyone in record industry history. In America alone, Elv... ...d his legacy continues to reach new audiences. Half of Graceland's visitors are age 35 and under. On August 16, 1997, Elvis, via video, starred in an extravagant concert production entitled Elvis in Concert 97 at the Mid-South Coliseum in Memphis, Tennessee, accompanied live on stage by over thirty of his former bandmates and the Memphis Symphony Orchestra. The show played before a capacity crowd of fans who had come to Memphis from around the world to commemorate the twentieth anniversary of Elvis' death. Elvis broke the Mid-South Coliseum's all-time record dollar figure for box office sales. This concert was the prototype for the 1998/1999 touring production Elvis - The Concert. By being the first performer ever to headline a live concert tour while no longer living, Elvis made history again. The March 1998 tour included a three-show smash engagement at Radio City Music Hall in New York. The August 1998 tour included the excitement of Elvis' "return" to the Las Vegas Hilton with an eight-show engagement. The January/ February 1999 European tour opened with a sell-out at London's Wembley Arena and, in effect, marked Elvis' first-ever concerts outside of North America.

Search & Seizure, Open Fields Doctrine

MEMORANDUM ON DEFENDANT’S MOTION TO SUPPRESS STATEMENT OF FACTS Owyhee County is located in the south west corner of Idaho. The Owyhee Mountains fill the west portion of Owyhee County. Mud Flat Field and Marmaduke Spring are located in the Owyhee Mountains, in the west central portion of Owyhee County, south of South Mountain and north of Juniper Mountain. The Mud Flat Field is approximately two miles long from North to South. The south end of the Mud Flat Field borders the Mud Flat road. Over this road one can travel to Jordan Valley, Oregon, from Grandview, Idaho.From the Mud Flat road, a person enters the Mud Flat through the locked gate or through another, unlocked, gate. The unlocked gate is approximately 25 yards east of the locked gate. In July 1995, a number of persons, including *** Bennett, had keys to the locked gate. Near the south end of the field is a set of corrals. Defendant *** Tobias’ cabin is approximately a quarter mile east of the corrals. The cabin is not visible from the corrals. In the summer of 1995 the defendants Tobias and *** Black, were running cattle in the Mud Flat field and adjoining fields.Marmaduke Spring is located about a quarter mile west of the northwest end of the Mud Flat Field, over a saddle from the field. On July 21, 1995, an Idaho Air National Guard helicopter pilot, *** Brummett, flew a mission over the Owyhee Mountains. While flying over Marmaduke Spring, Brummett saw a number of dead cows. Brummett initially observed the cows from the air; he then landed his helicopter and inspected the cows on foot. Brummett found *** Bennett’s truck parked near the north end of the Mud Flat Field. The truck was approximately a quarter mile east and over a ridge from the dead cows and the spring. Bennett was not at his truck.Brummett left a note on *** Bennett’s truck after he inspected the cows. The note identified the location of the massacred cows. When Bennett came back to his truck and read the not e he walked over the hill to examine the cows. Because Bennett ran cattle on the ranch adjacent to and west of the Mud Flat Field, and had cattle in the area, he was afraid that the cows might have been his own. He found a number of swollen dead cows. What he saw caused him to leave and contact the Owyhee County Sheriff’s Office (OCSO). At approximately 6:00 p. m. on July 21, 1995 Bennett returned to the Mud Flat Field and Marmaduke Spring.He brought the Owyhee County Sheriff, Tim Nettleton, Owyhee County Sheriff’s Deputy Jim Bish and an Idaho Deputy Brand Inspector, Chuck Hall, with him. They got onto the Mud Flat field through the locked gate using Bennett’s key. They inspected the dead cows. The cattle had been shot through the head and were lying on their left sides or were on their bellies. Each had at least one ear removed and each had an 11 inch by 11 inch (approximate) patch of hide missing from the right shoulder; The significance of the removal of the ear is that a numbered (â€Å"Bangs†) tag is attached to the ear.The owner of cattle can be determined by the tag even if the brand is destroyed Some of the cows had bled. The cows were tentatively identified as *** King’s. Gordon King’s brand is a â€Å"Heart-K† on the right shoulder; exactly where the hide had been cut from the cows. The cows appeared to have had calves nurse them after they had been killed. After inspecting the cows, Bennett, Nettleton and Hall went to the Mud Flat Corral and found Tobias. They told him what they were doing and asked him whether he had seen anyone in the area during the past few days.He denied that he had. The following day, July 22, 1995, law enforcement officers, lab technicians and citizens returned to the Marmaduke Spring area to try to figure out what happened. During that day *** King found a Charolais cross calf in the Mud Flat Field. This calf had an open wound on its right shoulder from where a â€Å"Heart-Kà ¢â‚¬  brand had been skinned. The calf had a new â€Å"T-cross† brand on its left hip. Officers and cowboys found 12 skinned and rebranded calves during the next few days. Two calves were found in Tobias’ and Black’s Mud Flat Field.The remainder of the calves were found in an allotment Tobias and Black shared with their neighbors, the Colletts. Each calf had a chunk of hide missing from its right shoulder, some had new ear marks, and each had a new â€Å"T-cross† brand. Skin, hair and blood samples were taken from the skinned calves and the dead cows. The samples were sent to the Stormont Laboratory for DNA testing. The tests established that at least eight of the calves came from eight of the dead cows. An Idaho brand officer, Chuck Hall, was near the corrals and saw saddles in the back of Tobias’ pickup.On one saddle’s horn wrap Hall saw what appeared to be a fairly fresh spot of blood pressed into the wrap. Hall is an experienced cowboy and his opinion was that blood may have come from one of the cows or calves. Hall cut a small piece of leather containing the spot of blood off the saddlehorn wrap. Later, *** Black claimed that saddle. When asked at the preliminary hearing why he took the piece of leather, Hall said, â€Å"I saw it as evidence, and if I hadn’t taken it at that time I may not have ever seen it again. † (PH, p. 572. ) The leather and blood were sent to the Stormont lab.The lab determined that the spot was blood and that it came from one of the stolen calves. On July 21, when Nettleton first saw the dead cows and told Tobias about them, he saw the blood on Tobias’ pants. The following day Tobias was wearing the same pants. Nettleton decided, based on his experience as a cowboy and a hunter, that the blood pattern on the pants was unusual. It was not the pattern of blood as it usually appears on the pants of a cowboy, or a hunter. Blood on the pants of a hunter or cowboy will be wi ped on from wiping off either hands or knives or as specks from the spray of cut small arteries.The blood in this instance was smeared and soaked onto the thigh area of the pants and had dripped down onto the cuff area. Nettleton believed that the blood may have come from the cows and calves. He believed that the blood pattern came from Tobias’ having laid the skinned patches of cow and/or calf hide on his pants. The patches of hide from the cows and calves were never recovered. Near the end of the day of July 22, Nettleton approached Tobias and told him that he had probable cause, but did not want, to arrest him. Nettleton asked Tobias for his pants.Tobias asked Sheriff Nettleton what would happen if he did not give Sheriff Nettleton the pants and Nettleton replied that he would have to arrest him. Tobias consented to give up the pants. The pants were sent to the Stormont lab and DNA tests were performed on them. The tests showed that blood on the pants matched that from one of the dead cows. DEFENSE ARGUMENTS The arguments are set out in Tobias’ â€Å"Memorandum in Support of Defendant’s Pretrial Motions. † I. THE THRESHOLD MATTER BECAUSE TOBIAS HAS MADE NO SHOWING THAT HIS UNITED STATES CONSTITUTIONAL FOURTH AMENDMENT RIGHTS HAVE BEEN VIOLATED, THIS COURT SHOULD NOT CONSIDER HIS ARGUMENTS.As a threshold matter, this court must determine whether Tobias has standing to assert a violation of the 4th Amendment to the United States Constitution. In order to show standing Tobias must show that the search or seizure violated his own privacy, liberty or possessor interests. Rakas v. Illinois 439 U. S. 128, nt. 1, (1978); Smith v. Maryland, 442 U. S. 736, 740, 99 S. Ct. 2577, 2580, 61 L. Ed. 2d 220 (1979). Tobias has an obligation to demonstrate, by affidavit or testimony, that any of his privacy, liberty or possessor interests have been violated. Tobias has not shown either a subjective or objective expectation of privacy.The facts demon strate that Tobias and Black had little, if any, expectation of privacy in the Marmaduke Spring kill site, in the Mud Flat field, in the Mud Flat field corrals, in the open back of Tobias’ pickup truck, in the federal allotment that Tobias and Black shared with the Colletts, in the dead cows found near Marmaduke Spring, in King’s calf found in the Mud Flat field, in the running irons found at the Mud Flat field corrals, in the running irons and blood spot found on the saddle which was located in the open back of Tobias’ pickup truck at the Mud Flat field corrals, in the bloody pants that Tobias was wearing, in the calves found on the federal allotment that Tobias and Black shared with the Colletts, the Marmaduke Spring, the Mud Flat corral, the Mud Flat Field, or his pickup. Tobias has shown no ownership interest Marmaduke Spring. He has shown no violated privacy interest in the Mud Flat Field, or the Collett/Tobias/Black allotment. Tobias has not claimed an own ership interest in the evidence seized from the deceased cows, the calves or the saddle leather.Therefore, the court should not consider his arguments nor grant his motion to suppress regarding this evidence. II. THE MUD FLAT CORRAL SEARCH ARGUMENT THE MUD FLAT CORRALS WERE OUTSIDE THE AREA OF FOURTH AMENDMENT PROTECTION BECAUSE TOBIAS HAD NO REASONABLE EXPECTATION OF PRIVACY IN THEM. The state will first analyze Tobias’ reasonable expectation of privacy in the corral area. The analysis of his interest in the Mud Flat field, the federal allotment that Tobias shared with the Colletts, and the Marmaduke Spring kill site, will be substantially the same. If the court finds that Tobias had no reasonable expectation of privacy in the corral area, then it should find that he had no reasonable expectation of privacy in the other areas.In order to determine if the Fourth Amendment applies, the court has to determine if the person objecting to the search or seizure has a reasonable exp ectation of privacy in the place searched or the thing seized (because if there is no reasonable expectation of privacy violated there is no search or seizure), if there was a search or seizure, if the state was involved, and, finally, if an exception applies. Should this court consider Tobias’ search and seizure claims it should consider that the facts show diminished and missing subjective and objective expectations of privacy. The Fourth Amendment prohibits only those searches and seizures that are â€Å"unreasonable. While the appellate courts presume that warrantless searches are unreasonable, the state rebuts this presumption when it demonstrates, by a preponderance of the evidence based on the totality of the circumstances, that the search was reasonable. The state can also rebut the presumption when it shows that the search came under one of the exceptions to the warrant requirement. In other words Tobias must show that he had a reasonable expectation of privacy whic h was violated. A. Open Fields The Fourth Amendment â€Å"protects people, not places. What a person knowingly exposes to the public, even in his home or office, is not a subject of Fourth Amendment protection. † Katz, 389 U. S. at 351.The person must have an actual, or subjective, expectation of privacy, and the expectation must be one that society will recognize as reasonable. Katz, 389 U. S. at 361. Federal courts have consistently held that there is no constitutionally protected privacy interest in the area outside of the curtilage a home. In Hester v. United States, 265 U. S. 57 (1924), federal agents entered onto Hester’s lands looking for, and finding, his illegal still. The court held that the Fourth Amendment did not protect open fields. The Court reiterated that holding in Oliver v. United States, 466 U. S. 170 (1984), and United States v. Dunn, 480 U. S. 294 (1987).In Oliver, the officers acted on anonymous tips, ignored â€Å"no trespassing† signs, a nd found secluded marijuana fields on private land. The Supreme Court again held that open fields do not provide the setting for those intimate activities that the Fourth Amendment is intended to shelter from government interference or surveillance. Therefore, there is no reasonable expectation of privacy, even though the police are trespassers in the unprotected areas. In Dunn narcotics officers trespassed onto Dunn’s farm. They climbed over fences and crossed open fields. They avoided the house but went to the barn and other outlying structures. They crossed over more fences and looked inside, but did not go inside, the barn.The Supreme Court said there was no Fourth Amendment protection in the area where the trespass occurred. The Court discussed curtilage concepts and factors such as distance from the residence, enclosures surrounding the residence, the uses to which the area was being put, and owner’s efforts at concealment. It then ruled that the open fields doct rine applied. Although the Idaho appellate courts have found the federal definition of curtilage unduly restrictive, they nevertheless analyze curtilage similarly. In State v. Kelly, 106 Idaho 268 (Ct. App. 1984) and State v. Young, 107 Idaho 671 (Ct. App. 1984), the appellants asked the court to examine Oliver‘s effect on Katz and Hester. The court of appeals declined to do so.The court did not agree with the appellants that the evidence should have been suppressed. The court also examined the federal cases in relation to Idaho’s constitutional law. It decided the cases by determining that the defendants had exhibited no reasonable expectation of privacy. In Kelly, the court commented that the officers seized the marijuana after going over the defendant’s insubstantial barbed wire fence. The court also noted there was no evidence of â€Å"no trespassing† signs. In Young, the court said that while the officers had initially encountered a gate, a fence and â€Å"no trespassing† signs, they had walked around them to an area where there were no signs, gates or fences.The officers then entered Young’s land and saw the marijuana. Tobias, in his brief, implies that under no â€Å"stretch of the imagination† can the search at the Mud Flat corrals be justified. He suggests that the Mud Flat corrals are within the curtilage of his cabin and are immediately adjacent to his cabin. (Deft’s Mem. , p. 7. ) To support the argument, he cites a number of other state courts as having held that corrals â€Å"are within the constitutionally protected ‘curtilage’ of a farmhouse. † (Deft’s Mem. , p. 8. ) To suggest that corrals are by definition within the curtilege of a house is to expand the definition of curtilage beyond Idaho law.Curtilage: encompasses the area, including domestic buildings, immediately adjacent to a home which a reasonable person may expect to remain private even though it is acc essible to the public. State v. Cada, supra; State v. Clark, 124 Idaho 308 (Ct. App. 1993); State v. Rigoulot, 123 Idaho 267 (Ct. App. 1992), emphasis added. It is clear from the photographs and from the preliminary hearing testimony that the corrals are not †immediately adjacent to a home. † Clearly, the corrals are not located within â€Å"a small piece of land† around the cabin. (See attached photograph. ) Tobias’ cabin is concealed from the corrals. There is a tree-covered ridge isolating the cabin from the corrals.Tobias’ cabin sits below the ridge. His cabin is approximately a quarter mile from the corrals. The corrals are not part of a barnyard immediately adjacent to a home. Their association with the cabin is that they are along the road leading to the cabin. The road ends and the path to the cabin begins, near the corrals. While the corrals are not clearly visible from the Mud Flat Road, they are easily seen from the road that goes through the Mud Flat field and on to Bennett’s ranch. There are no special fences that set the corrals and the cabin apart from the rest of the Mud Flat field. The corrals are within sight of, and on the edge of, the Mud Flat field.The corrals are presumably used for the livestock within the Mud Flat field. As can be seen in the attached photograph, many paths lead to the corrals. Both in use and location, the corrals are more closely associated with the Mud Flat field than with Tobias’ cabin. It is fair to characterize the corrals as outside the area that â€Å"a reasonable person may expect to remain private,† therefore outside the area included in the cabin’s curtilage, and therefore outside the area of Fourth Amendment protection. B. Plain View However, if the court includes the Mud Flat corrals within the curtilage of Tobias’ cabin, that does not mean that the corrals are protected by the Fourth Amendment.In Rigoulot the court concluded that observati ons made by persons â€Å"restricting their movements to places ordinary visitors could be expected to go were not protected by the Fourth Amendment. † Rigoulot at 272. The Mud Flat corrals are located near the south end of the Mud Flat Field. They are approximately one-half mile north of the Mud Flat Road, out of sight, to the west, and over a ridge (or around a draw) from Tobias’ cabin. A person driving along Mud Flat Road cannot see either the Mud Flat Corrals or Tobias’ cabin. A person who enters the main gate at the Mud Flat Field follows a dirt road north to where it splits. One fork continues in a north, north-west direction. This fork continues off Tobias’ property and onto Bennett’s property.The other fork continues north for a way then t curves east around a hill toward the corrals. This fork ends just beyond the corrals. In order to get to Tobias’ cabin, a person has to travel along the road to the corrals, then the remainder of t he way on foot. The state’s position is that if the corrals are included within the cabin’s curtilage , then they are in an area that visitors would normally go. These visitors include police officers coming onto the property to â€Å"conduct an investigation or for some other legitimate purpose. † Id. In summary, because the officers were not in a place protected by the Fourth Amendment, their search was not improper. III. THE MUD FLAT FIELD SEARCH ARGUMENTTOBIAS HAD NO REASONABLE EXPECTATION OF PRIVACY IN THE MUD FLAT FIELD BECAUSE THE FIELD IS OUTSIDE THE AREA OF FOURTH AMENDMENT PROTECTION. The governing law is set out above under the argument regarding Tobias’ expectation of privacy in the Mud Flat Field corrals. On July 22, after the officers were finished or nearly finished gathering evidence from King’s dead cows, Gil King was heading away from the Marmaduke Spring area. He was going to load his motorcycle into a truck and leave. As he was leaving and while near Bennett’s truck near the Johnson Reservoir, he saw the Charolais calf that â€Å"had a big ol’ patch of hide missing off its side. † (PH, p. 389. The calf was herded to the Mud Flat Field corrals and examined. This calf had skin removed off its right shoulder, where a â€Å"Heart-K† brand had been, and a new â€Å"T-cross† brand on its left hip. Tobias claimed the calf. Based on the above law and arguments regarding Tobias’ expectation of privacy in the Mud Flat Field corrals, and the fact there should be a progressively decreasing reasonable expectation of privacy as one gets further away from the cabin, the state respectfully requests that this court deny the defendant’s motion to suppress the evidence gathered in the Mud Flat Field (the Charolais calf). IV. THE MARMADUKE SPRING KILL SITE SEARCH ARGUMENTTOBIAS HAD NO REASONABLE EXPECTATION OF PRIVACY IN THE MARMADUKE SPRING BECAUSE IT IS OUTSIDE THE AREA OF FO URTH AMENDMENT PROTECTION. The governing law is set out above under the argument regarding Tobias’ expectation of privacy in the Mud Flat Field corrals. Considering the facts, and the above stated law and argument, the state respectfully requests that this court deny the defendant’s motion to suppress the evidence gathered at the Marmaduke Spring. V. THE COLLETT/TOBIAS & BLACK ALLOTMENT SEARCH ARGUMENT TOBIAS HAD NO REASONABLE EXPECTATION OF PRIVACY IN THE COLLETT/TOBIAS ALLOTMENT BECAUSE THE ALLOTMENT IS OUTSIDE THE AREA OF FOURTH AMENDMENT PROTECTION.The law governing this area of search and seizure is set out above in the argument regarding the Mud Flat corrals search. On July 23rd, a number of cowboys and officers road through the Collett/Tobias allotment and found 11 calves. The calves were found in the area of the allotment furthest from Tobias’ cabin. The calves had new â€Å"T cross† brands, new ear marks and had a chunk of hide skinned off their right shoulders. Subsequent DNA tests showed that most of the calves came from the dead cows. The Collett/Tobias allotment is a section of land lying adjacent to and east of the Mud Flat field. The allotment is also adjacent to and east of Collett’s private land. It is adjacent to and south of land on which the Kings ran cattle.In July 1995 two ranchers (Tobias and the Collett family) leased the grazing rights from the Bureau of Land Management; on July 22nd both had cattle on the land. Each would ride the allotment to check their cattle. There were fences to keep the cattle in, there were no â€Å"no trespassing† signs. There is no indication that intimate family activities such as those protected by curtilage concepts occurred on the land. Because Tobias had no reasonable expectation of privacy in the Collett/Tobias allotment, the state respectfully requests that this court deny the defendant’s motion to suppress the evidence regarding the calves found in the allotment. VI.THE CONSENT TO SEARCH ARGUMENT TOBIAS HAD NO REASONABLE EXPECTATION OF PRIVACY IN THE MUD FLAT CORRAL, THE MUD FLAT FIELD, MARMADUKE SPRING OR THE FEDERAL ALLOTMENT BECAUSE THE OFFICERS HAD EITHER REAL OR APPARENT PERMISSION TO BE ON THE PROPERTIES. The officers had reason to believe that either Bennett or Tobias had consented to their presence at the Mud Flat corrals search and that either Bennett or Tobias had the authority to consent to their presence. Consent must be shown to be free and voluntary and not a result of duress or coercion, either direct or implied. State v. Aitken, 121 Idaho 783 (Ct. App. 1992), citing Schneckloth v. Bustamonte, 412 U. S. 18 (1973): As long as the police officer reasonably believes that the person giving consent to a warrantless search has the authority to consent, the search is valid and the defendant’s right against unreasonable searches and seizures pursuant to the Fourth Amendment to the United States Constitution and art. 1,  § 17 of the Idaho Constitution is not violated, even though the consenter has no actual authority to consent. State v. McCaughey, 127 Idaho 669, 904 P. 2d 939, (1995). The state must show the voluntariness of consent by a preponderance of the evidence; and the voluntariness of consent is to be determined in light of all of the circumstances. State v. Aitken, supra; State v. Rusho, 110 Idaho 556 (Ct. App. 1986). A number of people had access to the Mud Flat field and the Mud Flat corrals. Tobias allowed local people access to his fields. Tobias provided an access key to Bennett.Bennett notified OCSO of the dead cows and brought officers to look at the cows. Bennett used his key to unlock the gate on July 21st when he brought officers to look at the cows. Bennett gave the officers his key so that they could return to the field the following day. Tobias talked to state officers at his corrals and made no objection to their presence on July 21st. He knew on July 21st that state of ficers were going to return July 22nd and made no objection. Tobias was present at the Marmaduke Spring when officers returned July 22nd and he watched the work that they were doing and he did not object to their presence. Tobias watched them while they gathered evidence from the cows.He was present when the Charolais calf was found in the Mud Flat field and knew that the calf was going to be driven to the Mud Flat field corrals. He was present at the corrals when the officers were looking at the Charolais calf and when they seized the piece of leather from the saddle in his pickup. Officers talked to Tobias at Marmaduke Spring and at the Mud Flat corrals. Tobias only questioned the officers about their authority to seize his pants. Officers only seized his pants after gathering evidence from the dead cows, after finding the Charolais calf with a patch of hide missing from its shoulder and with new ear marks and a new â€Å"T cross† brand, which Tobias claimed as his own.Tobi as & Black may not have been present when the calves were found in the Collett/Tobias & Black allotment. Tobias and Black had a diminished expectation of privacy as they shared the allotment with the Colletts and the Colletts allowed cowboys and state officers to search the allotment. At no time did Tobias, the alleged owner of the property, object to the officers’ presence and the only time he questioned their actions was when they seized his pants. Considering all of the circumstances, including custom in the area, it is fair to say that the officers thought they had Tobias’ permission to be at the corrals when he knew that they were going to be there, he accompanied them, and expressed absolutely no disapproval to their presence.The law of consent is clear that, â€Å"[w}here two persons have equal rights to the use or occupation of premises, either may give consent to a search, and the evidence thus disclosed can be used against either. † State v. Huskey, 10 6 Idaho 91 (Ct. App. 1984), citing United States v. Sferas, 210 F. 2d 69, 74 (7th Cir. ). The co-tenants, the Colletts, could give the officers permission to search the allotment for King’s calves. The officers searched the allotment with the permission of the co-tenants, the Colletts. The state respectfully requests that this court deny the defendant’s motion to suppress the evidence regarding the calves found in the allotment. VII.THE MUD FLAT CORRAL SEIZURES ARGUMENT IT WAS PERMISSIBLE FOR HALL TO SEIZE THE LEATHER CONTAINING THE BLOOD SPOT AND THE CINCH RINGS (RUNNING IRONS) THAT HE SAW ON BLACK’S SADDLE IN THE OPEN BACK OF TOBIAS’ PICKUP TRUCK Assuming, without conceding, that Tobias has standing to challenge the seizure from Tobias’ pickup truck, the state’s position is that Hall could seize the thumbnail sized piece of leather and the running irons under either the plain view doctrine or the moving target doctrine. Hall seized the cin ch rings and piece of leather because he was investigating the killing of the cows and rebranding of the calf and believed that both items were evidence.On Saturday, July 22, 1995, while the officers were at the Mud Flat corrals trying to figure out the situation with the Charolais calf, Hall observed a saddle in the uncovered back of Tobias’ pickup truck. The saddle belonged to *** Black. Black was not present at the corrals. On the saddle there were two blackened cinch rings and a spot of blood on a piece of leather. Anyone present could have looked into the back of the pickup and seen the saddle, the cinch rings and the blood spot. The overall circumstances indicated that large chunks of hide were cut from cows and at least one calf. The calves were alive when their hide was cut off their shoulders. It is reasonable to infer that the calf would have bled.Chuck Hall, from the state Brand Inspector’s office and an experienced cowboy, observed Black’s saddle and saw the blood spot on the saddle horn wrap. It was apparent to Hall that the blood spot was unusual both in the location and how it was pressed into the wrap. Hall cut the thumbnail sized piece of leather off the saddle horn wrap. Hall seized the rings. It was apparent to Hall that the cinch rings had illegally been used as running irons. A. The Plain View Doctrine. Hall’s seizure of evidence from the pickup truck was permissible under the plain view doctrine. The court in State v. Clark, 124, Idaho 308, 311 (Ct. App. 1993), (citing Horton v. California, 496 U. S. 28 (1990)), set out the standard: (1)The officer must lawfully make an initial intrusion or otherwise properly be in a position to observe a particular area, and (2) it must be immediately apparent that the items observed are evidence of a crime or otherwise subject to seizure. The â€Å"immediately apparent† requirement is â€Å"met when an officer has probable cause to believe that the item in question is associated with criminal activity. † State v. Claiborne, 120 Idaho 581 (1991), citing Texas v. Brown, 460 U. S. 730 (1983). An officer is allowed to â€Å"draw reasonable inferences based on his training and experience. † State v. Tamez, 116 Idaho 945 (Ct. App. 1989). Multiple officers at a scene may make reasonable inferences based on their collective knowledge. United States v.Newton, 788 F. 2d 1392 (8th Cir. 1986). Here, Hall was properly on the property either because of actual or implied consent, or because he was in an â€Å"open view† area at the corrals. When Hall saw the blood spot on the saddle horn he recognized it to be evidence. (PH, p. 572. ) He then seized a small section by cutting it off the saddle horn. Because the cinch rings and the blood spot were open to public view and because Hall had probable cause to believe that they were contraband and prima facie evidence of a crime, the state respectfully requests that this court deny the defendantà ¢â‚¬â„¢s motion to suppress these items. B. The Moving Target DoctrineFurther supporting Hall’s decision to seize the cinch rings and the leather piece is the fact that they were located in a motor vehicle: The guaranty of freedom from unreasonable searches and seizures by the Fourth Amendment [recognizes] a necessary difference between a search of a store, dwelling house or other structure†¦ and a search of a ship, motor boat, wagon or automobile†¦ [since] it is not practicable to secure a warrant because the vehicle can be quickly moved out of the locality or jurisdiction in which the warrant must be sought. Carroll v. United States, 267 U. S. 132, 152 (1925). The United States Supreme Court explained this doctrine in Chambers v. Maroney, 399 U. S. 2, 52 (1970): For constitutional purposes, we see no difference between, on the one hand, seizing and holding a car before presenting the probable cause issue to a magistrate and on the other hand carrying out the immed iate search without a warrant. Given probable cause to search, either course is reasonable under the Fourth Amendment. When Hall seized the running irons, he believed they had been used as running irons to draw on brands. He knew that it was illegal to possess running irons and, as such, they were contraband. It appeared that someone had drawn the â€Å"T-cross† brand on the Charolais calf with a running iron. He also knew that someone had killed 11 cows and that someone had cut a patch of hide off their right shoulders.He knew that someone had cut a patch of hide off the Charolais calf’s right shoulder and that someone had changed its ear mark by cutting the ear. From his experiences as a cowboy he knew that the cows and calf would have bled. He knew from his experience as a cowboy that the blood on the saddle wrap was unusual in the location and in the manner that it was pressed into the wrap. He recognized the blood as evidence and was afraid that he would not see i t again if he did not seize it then. The seizure of the blood spot from the saddle horn wrap is similar to the seizure that occurred in Cardwell v. Lewis, 417 U. S. 583 (1974). In Cardwell, officers investigating a murder examined a tire and took paint scrapings from the defendant’s car. The car was located in a public parking lot.In the court’s opinion the officers did not infringe on any reasonable expectation of privacy. A similar case is New York v. Class, where an officer reached into a motor vehicle to move papers on the dashboard. The papers were covering a VIN. When the officer moved the papers he saw and seized a gun. The court upheld the search as the defendant did not have a reasonable expectation of privacy in the VIN, the officer had a right to see the VIN, therefore, he had a right to move the papers. In United States v. Ferri, 778 F. 2d 985 (3rd Cir. 1985), the court held that a person had no reasonable expectation of privacy in his shoes (and their sole s).The above cases are based on the Katz reasoning that the Fourth Amendment does not apply to the exteriors or interiors of items open to the public view. Because the cinch rings and the blood spot were located within a mobile vehicle and because Hall had probable cause to believe that they were contraband and evidence of a crime, the state respectfully requests that this court deny the defendant’s motion to suppress these items. CONCLUSION For the above stated reasons the state respectfully requests that this court deny Tobias’ motion to suppress. ——————————————– [ 1 ]. The access to *** Bennett’s ranch is by a road that goes through the Mud Flat Field.The Bennett family has used the road through the Mud Flat Field to get to their property to the north and west since at least 1948 when Mud Flat was owned by Elmer Johnston. Since then the property has been o wned by *** Steiner, *** Steiner and *** Tobias. (see Preliminary Hearing (PH) Tr. , p. 12. ) [ 2 ]. Near a water hole, *** King’s son, *** King, had fed potato chips to one of the cows on July 13, 1995. [ 3 ]. The â€Å"T-cross† brand was the registered brand of Tobias’ partner, *** Black. Tobias has two brands registered in Idaho, one is a â€Å"46,† the other is an â€Å"‘F’ hanging ‘J. ’† [ 4 ]. Other Tobias and Black cow/calf pairs were in the fields where the newly branded â€Å"T-cross† calves with the chunks of hide missing were found.The cows were branded with Tobias’ â€Å"46,† their calves were branded with Black’s â€Å"T-cross. † [ 5 ]. The cows’ ears were never found. [ 6 ]. The court in State v. Cada, 129 Idaho 224 (Ct. App. 1996), established that Idaho will not follow the Dunn analysis regarding enclosure and visibility to passersby. [ 7 ]. â€Å"Curtilage† refers to a small piece of land not necessarily enclosed, around a dwelling house, generally including buildings used for domestic purposes in the conduct of family affairs. Ferrel v. Allstate Insurance Co. , 106 Idaho 696 (Ct. App. 1984). [ 8 ]. Approximately one quarter mile. [ 9 ]. Approximately 2 miles from Tobias’ cabin. [ 10 ]. The brand was actually registered to his partner, *** Black. [ 11 ].This point does not even examine the question of whether one can have a reasonable expectation of privacy in someone else’s cows. [ 12 ]. The Collett/Tobias allotment is approximately five miles long and varies from approximately one mile wide to over two miles wide, so it cannot equate to a premises. [ 13 ]. Also known as the Carroll Doctrine. [ 14 ]. Idaho Code sec. 25-1903 states that, â€Å"any person who uses, or has, or keeps in his possession, any running branding iron, tool, or instrument used by him for running a brand on any livestock†¦ is guilty of grand l arceny†¦. [T]he possession of such iron or instrument is prima facie evidence of guilt. † [ 15 ]. The seizure of the pants is also similar, as both were items held out to public view.