Reverse White Flight Research Paper Example | Topics and Well Written Essays - 1500 words

Reverse White Flight - Research Paper Example However, an inquiry into the changing demographics proved essential in establishing the real statistics. Methodology In order to identify relevant data for the research on the reversing demographics, indulgence in the review of several primary sources concerning the topic was essential. The primary sources included data from the statistics bureau, scholarly articles and journals that investigate the causes of increasing numbers of minority groups in the suburbs. Interpretation and comparison of such information provides reliable information concerning the changing demographics. Literature Review A close analysis of the statistics from the census bureau produces intriguing implications on the changing ratios of different cities and suburbs. In the past, whites occupied the suburbs while the minority groups lived n the cities. In addition, different authors have tried to explain the causes of the white flight from some neighborhoods to others. However, the reverse flight of whites back to the cities and that of minorities to the suburbs has received little attention. Changes in Neighborhood According to Hyra (2008), the invasion-succession theory described previously by Park and Burgess applies to changes in neighborhoods. An existing population in a location tends to leave when there is a great influx of an incoming population. The theory is in use in giving valid explanations to the changing racial populations. Other studies have tried to identify the point at which the shift begins. In the United States, researchers have established that the tipping point comes when the different races cannot coexis

Teaching science to children Essay Example | Topics and Well Written Essays - 4000 words - 1

Teaching science to children - Essay Example The students were able to observe and experiment first-hand how many of these processes are undergone. The results of these experiments not only benefitted the knowledge of the students by allowing them to witness scientific phenomena, but it also allows us to grasp the best ways that students can be taught these methods. Science teaches an understanding of the world around us by stimulating a child’s prediction and analysis of natural phenomena. Teaching science involves conducting methods of Investigation to encourage creative thought and to demonstrate how science can have an immense impact on our future and to achieve advanced medical biotechnology, genetic engineering food production and safety, agricultural biotechnology, and treatment of environmental waste. Teaching science also aims to improve children’s verbal and writing skills to become more scientifically literate (N.A. 2009). Effective teaching style requires the adaptation of successful principles and methods by teachers that were used as an assistant for efficient delivery to take place. Prior to setting up teaching methods, the children’s background knowledge and environment should be considered. Teachers should be aware that students have different learning abilities, and as such different learning techniques should be used during lessons to match their different abilities. A lesson plan can then be designed. These plans state the specific learning goals of each lesson for teachers to follow in a form that can be carried out in several ways: whole class discussions, explaining, experimentation, demonstration, group work, and assessment of pupils’ work. It also helps learners to achieve deep understanding of the material and to become fascinated and keen to acquire more knowledge about scientific phenomena (Fredericks 2005). The science curriculum is a statement about the selected elements of science

The Red Badge Of Courage Analysis English Literature Essay

The Red Badge Of Courage Analysis English Literature Essay The Red Badge of Courage is a classic Civil War novel that was written by Stephen Crane in 1895. Being a soldier in the Civil War was dangerous, with a death toll of over 600,000. Becoming one of those numbers was an obvious fear for most soldiers. The question is, are you willing to fight for your side or are you a coward? This question plays an important role throughout the story, as it is the key factor in Henry Flemings mind. This question helps Fleming and his fellow soldiers in their transition from boys to men. Crane creates three major characters that develop into mature soldiers after going through a dramatic psychological change while they learn through the events and hardships they face in their first days of war. Henry Fleming is the protagonist of the story and the story is told through his eyes and his thoughts. He is young and immature, so he enlists for all the wrong reasons. The only reason he joins the army is for the glory. He is not enlisting because of what he believes in. The duty of being a soldier is not important to him. He enjoys the attention he receives shortly before leaving home and he hopes to earn more glory in battle. Henry only thinks of the glory in the short run. He looks forward to coming home to tell all his stories of heroism before he even fights. Once he is actually in the situation of having to fight, Henry questions his courage. He wonders if he is a hero or if he is just a coward. In the beginning of the war, Henry fears fighting at the expense of his own life. In Henrys first skirmish, he quickly reveals himself to be a coward. He began to exaggerate the endurance, the skill, and the valor of those who were coming. Himself reeling from exhaustion, he was aston ished beyond measure at such persistency. They must be machines of steel. It was very gloomy struggling against such affairs, wound up perhaps to fight until sundown (Crane 41). Henry cannot believe that the soldiers are coming for a second charge. He could barely accomplish holding them back once. Once Henry flees the battle scene, he is angry at his fellow soldiers. He resents the men for not being as intelligent as him. He claims that they are stupid to stay and fight against an inevitable death, just because they did hold the enemy. Henry is so immature that he tries to make himself feel superior with these feelings of jealousy. Henry wanted the glory of winning a battle but his lack of courage prevented him from earning it. He assures himself that he is right and that running is better for the army because he preserved his life. As he begins to wander and find his regiment that he had abandoned, Henry notices all the wounded soldiers and becomes jealous of their injuries, as he wishes he had a wound the show off to his comrades. Without a wound, Henry had no proof that he had fought alongside his regiment. Henry is an immature kid that only desires a wound to avoid being titled a coward. His fear becomes extreme when he leaves the tattered man to die, even though he knows that by abandoning him, the man has no chance of survival. If Henry was not so concerned with the mans constant questioning, he could have saved his life. Henry believes that being labeled as a coward is worse than the man dying. Henry is vain and does not care about anyone but himself. His fear of being exposed takes over him and he loses all of his morals. He drops to the point to where he even hopes his side loses the battle just so he can have the satisfaction of knowing he predicted the right outcome by fleeing. Once confronted about his head wound he received from his own sides soldier, he lies and claims it is a bullet wound. His regiment believing that he was grazed by a bullet g ives Henry a false sense of accomplishment. Henrys main fear at this point shifts from death to being discovered to be nothing but a fraud. After Wilson retrieves his letter back from Henry, he feels superior to Wilson. His friend at his side seemed suffering great shame. As he contemplated him, the youth felt his heart grow more strong and stout. He had never been compelled to blush in such manner for his acts; he was an individual of extraordinary virtues (Crane 91). Henrys sense of pride over Wilson is ironic; Henry has done nothing but flee, while Wilson fought bravely and stood his ground. He had performed his mistakes in the dark, so he was still a man (Crane 90). Henry convinces himself that he is a man and has nothing to be ashamed of because only he knows the truth of his cowardice acts. Henry is so full of false accomplishment that he blinds himself from the truth. Henry becomes so afraid of being discovered that he loses his sense of thought in his next battle and blindly fires at the enemy, even after the battle ended. He begins to worry so much about his reputation to the point where all he thinks about is looking like a soldier, and then he finally appears to be one. Although Henry is fighting for the wrong reasons in the battle, it is his turning point in his development as a man. He made the transition to a hero but did not even realize it. He finally realizes that becoming a hero is nothing like the stories that he hears from other soldiers, but the title comes from following orders and standing your ground. It is not as amazing and interesting as he had planned on it, so he becomes less fascinated with creating war stories to go home and share with his town. The glory does not control his actions anymore. He transforms from a selfish soldier who cares about no one but himself to a soldier in the 304th regiment. He becomes one with his regiment and his pride shifts from himself to the reputation of his entire regiment. When he overhears the li eutenant calling his regiment mule drivers, he becomes offended and makes his new goal proving his officer wrong. Although he could have told his regiment about the insult, Henry finally keeps it to himself. This is the first time that Henry did not take an opportunity to insult his officers. He knows that this was the mature and obedient move that a real soldier would make. He did not want to hurt the pride of his comrades, which before he would have taken the opportunity in an instant just to make himself feel superior. When the regiments color sergeant was slain, he unhesitatingly seized the colors and thereafter kept them steadily to the front, showing again his fearlessness (Lentz 259). Henry leads his army ahead and is not afraid of being killed or even thinking about his reputation. He grabs the flag without thinking because he does whatever he can to insure victory for his regiment. Henry started the war as immature, vain, and arrogant. Although the events only took place ov er two days, Henry matured quickly into a soldier who was proud of not only himself, but all his comrades. He evolved into a leader for his regiment and was willing to die for his army, just to make the battle more difficult for the enemy. Jim Conklin is the perfect example of an obedient, respectful soldier. Jim is Henrys childhood friend. Jim follows orders with no difficulty and maintains his dedication to the union. His duty as a soldier is fulfilling enough for Jim, as he does not care about any type of fame or glory. He spreads rumors that the regiment will move the next day because he tries to get them excited about their first march in months. Jim acts as close to an officer as you can get. He stops arguments, gives advice to his comrades, and attempts to raise morale throughout the camp and the regiments marches. Jim has no fear of death and does not worry about being called a coward. He claims if his comrades fight, he will fight. If they run, he will run. He will follow his regiment and support whatever decision they make. Although Jim is passionate about what he does, he is quiet when he needs to be. He does not criticize his superiors or complain in battle, but he complies with everything that is demanded of him. Whenever Jim is later found by Henry, he seems to be quieter than usual, keeping to himself. Jim knows he is dying and does not crave the attention of others to give him a dramatic death. He does not seek the Greek tradition of being laid upon his shield like Henry desires. He actually prefers the thought of dying alone with nothing there to bother him as he tries to go peacefully. He does not curse the gods or the war he is fighting in, he dies as a fine soldier does. Wilson is a loud, arrogant soldier that is similar to Henry Fleming. Because we only have access to Henrys thoughts, we do not know if Wilson fears the title of a coward. When questioned by Henry if he would flee, Wilson becomes angry and walks off in a rage. It is safe to assume that Wilson fears the title but uses his anger as a protective barrier from the subject. Wilson is confident in himself that he will succeed in war, but deep down he knows that it is possible that he could run. The question does not control Wilson like it does Henry, but he puts on the front of the tough guy to convince himself that he will be a force on the battlefield. Wilson shows his vulnerability early by giving the letter to Henry, showing he is terrified of fighting and he loses all confidence in himself. Wilson does not believe he will survive and that brings out his true character. Although it appears that he does not flee, he undergoes a drastic change in personality. When reunited with Henry, he n urses his friend back to his feet. Ironically, pride and arrogance is now completely lacking in Wilson, who had only shortly before been supremely cocky (Johnson 8). He transforms into a quiet, obedient soldier. Although he loses his overwhelming personality, he keeps the same confidence. He no longer speaks as if he is a god, but he is confident in himself and he does not need anyone else to know it. It is almost as if he takes over Jims personality after Jim had died. He shows this by keeping quiet and even breaking up a fight that starts inside the camp he is watching. He no longer lets his pride control him. When he asks Henry for the letter to his family back he faces a great amount of embarrassment, even making him blush, but he does not care about his reputation or if he is called a coward. He later forms into his regiment and leaves the individualism he used to seek behind. These three soldiers all have three different personalities to start the story, but by the end of the novel they all have their personalities altered into the ideal soldier. Henry and Wilson both begin the story as soldiers terrified to die, but they eventually evolve into soldiers willing to die for their side, almost a mirror of Jim. It just shows that a young inexperienced soldier needs a mature mentor resembling Jim to teach them the right attitude in war.

An Analysis of Mending Wall Essay -- Mending Wall Essays

An Analysis of Mending Wall Robert Frost once said that "Mending Wall" was a poem that was spoiled by being applied. What did he mean by "applied"? Any poem is damaged by being misunderstood, but that's the risk all poems run. What Frost objects to, I think, is a reduction and distortion of the poem through practical use. When President John F. Kennedy inspected the Berlin Wall he quoted the poem's first line: "Something there is that doesn't love a wall." His audience knew what he meant and how the quotation applied. And on the other side of that particular wall, we can find another example of how the poem has been used. Returning from a visit to Russia late in his life, Frost said, "The Russians reprinted 'Mending Wall' over there, and left that first line off." He added wryly, "I don't see how they got the poem started." What the Russians needed, and so took, was the poem's other detachable statement: "Good fences make good neighbors." They applied what they wanted. "I could've done better for them, probably ," Frost said, "for the generality, by saying: Something there is that doesn't love a wall, Something there is that does. "Why didn't I say that?" Frost asked rhetorically. "I didn't mean that. I meant to leave that until later in the poem. I left it there." "Mending Wall" famously contains these two apparently conflicting statements. One begins the poem, the other ends it, and both are repeated twice. Which are we supposed to believe? What does Frost mean? "The secret of what it means I keep," he said. Of course he was being cagey, but not without reason. At a reading given at the Library of Congress in 1962 Frost told this anecdote: In England, two or three years ago, Graham Greene said to me... ...ating a similar moment each time it is encountered. Works Cited and Consulted Barry, Elaine. Robert Frost. New York: Frederick Ungar Publishing Co. 1973. Robert Frost. â€Å"Mending Wall.† Making Literature Matter: An Anthology for Readers and Writers. Ed. John Schilb and John Clifford. New York: Bedford/St. Martin’s, 2000. p106-107. Gerber, Philip L. Robert Frost. Ed. Kenneth Eble. Boston: Twayne Publishers. 1982. 124-125 Lentricchia, Frank. Robert Frost: Modern Poetics and the Landscape of Self. Durham: Duke University Press. 1975. 103-107. Zverev, A. A Lover's Quarrel with the World: Robert Frost. 20th Century American Literature: A Soviet View. Translated by Ronald Vroon. Progress Publishers. 1976. 241-260. Rpt. in World Literature Criticism. Vol. 2. Ed. James P. Draper. Detroit: Gale Research Inc. 1992. 1298-1299.

Alma Mater

Living Through the Alma Mater Throughout the history of universities there has always been a figure that exemplifies school pride. At the University of Illinois, the Alma Mater is that defining figure. From the creation of the Alma Mater, she has established history and pride between the students and staff at the University of Illinois. To this day, the Alma Mater’s presence is everywhere from storefronts to postcards. No matter where you go on the University of Illinois campus, there is always something that shows the Alma Mater’s face with her arms stretching out. A simple motto made this all possible.Through the University of Illinois’s motto, â€Å"Learning and Labor,† it has helped develop a system of value that continues to this day through a visual piece of art. We all know the Illinois Loyalty song by heart, or at least we should, but from that song our school motto, â€Å"Learning and Labor†, has stood out for one artist, Lorado Taft. His à ¢â‚¬Å"gift†, the Alma Mater, was dedicated to the University of Illinois in honor of his fiftieth anniversary of his graduation in 1929, on Alumni day. A motto and a symbol that would haven unnoticed if the Alma Mater was never created.From his ideas, Lorado Taft depicted the Alma Mater â€Å"as a majestic woman in scholastic robes, who arises from her throne and advances a step with outstretching arms,† Gesturing greeting â€Å"her† children; the Alma Mater shows pride to her students of the past, present, and future. While standing behind her two twin looking figures that are acting as â€Å"Learning and Labor,† shaking hands in creating a visual image of our motto. From this depiction, it has been imbedded in the mind of the past, present, and future generations as a defining factor in school pride and loyalty.Ever since the Alma Mater has been built, it has brought the students of the University of Illinois great pride. From looking at a photo from 194 8, students who are still eloquently dressed in graduation robes gather around the Alma Mater. Their eyes as they gaze at the Alma Mater, freeze time almost. They are happy. What are they happy for? Graduating or the fact that the Alma Mater has helped brings a class together. The look in their eyes looking like there is a much deeper meaning to about what the Alma Mater means to them that brings the student, around the Alma Mater together.They saw a connection that brought them altogether through a journey of â€Å"Learning and Labor. † From this welcoming, students knew that wherever their life took them, their Alma Mater would always be there for them. From this statue it not only created a welcoming to her students but â€Å"reaching out† to them when they came back into her arms. Even today, the Alma Mater shows pride when every year, graduates wait in long lines just to get one last and final picture of the Alma Mater as a student of the University before they se t alumni status. Just like they did in 1948.The students of present are still representing the Alma Mater to this day. Even from the start of this school year, the 2013 seniors are still proud of their Alma Mater. In an interview with Cara Mueller, a 2013 senior attending the University of Illinois took great pride in her Alma Mater. â€Å"To me the Alma Mater is a cool piece of history. I love being a part of something so much bigger than my time here at the University of Illinois. † When asked if she had any prior knowledge to the Alma Matter she shared, â€Å"That my older brother went to the University of Illinois.So every time we came to see him we would always walk past the Alma Mater. † It’s a University landmark that cannot be missed while either touring or walking around campus. Continuing on with Cara’s interview she also stated that she often â€Å"took pictures in front of it, especially when it was dressed up for special events, like when th e Illinois basketball team made it to the March Madness tournament, they dressed her in an oversized basketball outfit. † But from Cara’s interview it also turned her upside down with the leaving of her Alma Mater.Even the pride that students have shown to the Alma Mater goes way beyond a statue. In late August of 2012, the Alma Mater packed her bags for the year to get primed and prospered for the fallowing spring. Many students do not understand how someone could take the schools pride and joy away. However, it makes visitors of the university question why there is only a platform with nothing on top of it! With the Alma Mater gone it doesn’t mean it’s the end. To Cara Mueller, she â€Å"thinks it’s upsetting to see that she is gone. It's like a part of the University of Illinois has been missing all year. From this Cara reflected on her being a senior, â€Å" As a senior I felt like I got the shafted. † Every year, like previously stated, many seniors wait in lines to take a final picture of them with the Alma Mater. As the year dwindles down to a close, Cara anxiously awaits the arrival of the Alma Mater; â€Å"It would be nice to get the traditional graduation pictures with my family next to the Alma Mater like many graduates do each year. † Throughout the years of students coming and going, the Alma Mater is always going to be ne steady symbol of school pride. Even to this day students are always being welcomed by this well-know figure. From one motto, a statue can shape the ideas of how a university shapes its values. Imagine if the Alma Mater was never created? What would have taken her place, a dog or maybe a different statue? As the years go on, however, it could be possible that a bigger and better figure might emerge, but even when we may leave her sight we will always be reminded that she will always be waiting for us to return.

Variable Cost and Net Operating Income

ASSIGNMENT P 6-16 , P6-17 PROBLEM 6-16 Variable and Absorption Costing Unit Product Costs and Income Statements; Explanation of Difference in Net Operating Income [LO1, LO2, LO3] Wiengot Antennas, Inc. , produces and sells a unique type of TV antenna. The company has just opened a new plant to manufacture the antenna, and the following cost and revenue data have been provided for the first month of the plant's operation in the form of a worksheet. Because the new antenna is unique in design, management is anxious to see how profitable it will be and has asked that an income statement be prepared for the month.Required: 1. Assume that the company uses absorption costing. a. Determine the unit product cost. b. Prepare an income statement for the month. 2. Assume that the company uses variable costing. a. Determine the unit product cost. b. Prepare a contribution format income statement for the month. 3. Explain the reason for any difference in the ending inventory balances under the tw o costing methods and the impact of this difference on reported net operating income. PROBLEM 6-17 Variable and Absorption Costing Unit Product Costs and Income Statements [LO1, LO2] Nickelson Company manufactures and sells one product.The following information pertains to each of the company's first three years of operations: p. 262 During its first year of operations Nickelson produced 60,000 units and sold 60,000 units. During its second year of operations it produced 75,000 units and sold 50,000 units. In its third year, Nickelson produced 40,000 units and sold 65,000 units. The selling price of the company's product is $56 per unit. Required: 1. Compute the company's break-even point in units sold. 2. Assume the company uses variable costing: a.Compute the unit product cost for year 1, year 2, and year 3. b. Prepare an income statement for year 1, year 2, and year 3. 3. Assume the company uses absorption costing: a. Compute the unit product cost for year 1, year 2, and year 3. b. Prepare an income statement for year 1, year 2, and year 3. 4. Compare the net operating income figures that you computed in requirements 2 and 3 to the break-even point that you computed in requirement 1. Which net operating income figures seem counterintuitive? Why? LEARNING OBJECTIVES FOR ASSIGNMENT.LO1, LO2, LO3 OVERVIEW OF VARIABLE AND ABSOPTION COSTING As you begin to read about variable LEARNING OBJECTIVE 1 and absorption costing income Explain how variable costing differs from statements in the coming pages, absorption costing and compute unit focus your attention on three key product costs under each method. concepts. First, both income statement formats include product costs and period costs, although they define these cost classifications differently. Second, variable costing income statements are grounded in the contribution format.They categorize expenses based on cost behavior—variable costs are reported separately from fixed costs. Absorption costing income statements ignore variable and fixed cost distinctions. Third, as mentioned in the paragraph above, variable and absorption costing net operating income figures often differ from one another. The reason for these differences always relates to the fact the variable costing and absorption costing income statements account for fixed manufacturing overhead differently.Pay very close attention to the two different ways that variable costing and absorption costing account for fixed manufacturing overhead. Variable Costing Under variable costing, only those manufacturing costs that vary with output are treated as product costs. This would usually include direct materials, direct labor, and the variable portion of manufacturing overhead. Fixed manufacturing overhead is not treated as a product cost under this method. Rather, fixed manufacturing overhead is treated as a period cost and, like selling and administrative expenses, it is expensed in its entirety each period.Consequently, the cos t of a unit of product in inventory or in cost of goods sold under the variable costing method does not contain any fixed manufacturing overhead cost. Variable costing is sometimes referred to as direct costing or marginal costing. Absorption Costing As discussed in Chapter 3, absorption costing treats all manufacturing costs as product costs, regardless of whether they are variable or fixed. The cost of a unit of product under the absorption costing method consists of direct materials, direct labor, nd both variable and fixed manufacturing overhead.Thus, absorption costing allocates a portion of fixed manufacturing overhead cost to each unit of product, along with the variable manufacturing costs. Because absorption costing includes all manufacturing costs in product costs, it is frequently referred to as the full cost method. p. 231 EXHIBIT 6–1 Variable Costing versus Absorption Costing Selling and Administrative Expenses Selling and administrative expenses are never treate d as product costs, regardless of the costing method.Thus, under absorption and variable costing, variable and fixed selling and administrative expenses are always treated as period costs and are expensed as incurred. Summary of Differences The essential difference between variable costing and absorption costing, as illustrated in Exhibit 6-1, is how each method accounts for fixed manufacturing overhead costs—all other costs are treated the same under the two methods. In absorption costing, fixed manufacturing overhead costs are included as part of the costs of work in process inventories.When units are completed, these costs are transferred to finished goods and only when the units are sold do these costs flow through to the income statement as part of cost of goods sold. In variable costing, fixed manufacturing overhead costs are considered to be period costs—just like selling and administrative costs—and are taken immediately to the income statement as period expenses. Variable And Absorption Costing—An Example To illustrate the difference between variable costing and absorption costing, consider Weber Light Aircraft, a company that produces light recreational aircraft.Data concerning the company's operations appear below: As you review the data above, it is important to realize that for the months of January, February, and March, the selling price per aircraft, variable cost per aircraft, and total monthly fixed expenses never change. The only variables that change in this example are the number of units produced (January =1 unit produced; February = 2 units produced; March = 4 units produced) and the number of units sold (January = 1 unit sold; February = 1 unit sold; March = 5 units sold).We will first construct the company's variable costing income statements for January, February, and March. Then we will show how the company's net operating income would be determined for the same months using absorption costing. Variable Cos ting Contribution Format Income Statement To prepare the company's variable costing income statements for January, February, and March we begin by computing the unit product cost. Under variable costing, product costs consist solely of variable production costs.At Weber Light Aircraft, the variable production cost per unit is $25,000, determined as follows: LEARNING OBJECTIVE 2 Prepare income statements using both variable and absorption costing. Since each month's variable production cost is $25,000 per aircraft, the variable costing cost of goods sold for all three months can be easily computed as follows: p. 233 And the company's total selling and administrative expense would be derived as follows: Putting it all together, the variable costing income statements would appear as shown inExhibit 6-2.Notice, the contribution format has been used in these income statements. Also, the monthly fixed manufacturing overhead costs ($70,000)have been recorded as a period expense in the mont h incurred. EXHIBIT 6–2 Variable Costing Income Statements A simple method for understanding how Weber Light Aircraft computed its variable costing net operating income figures is to focus on the contribution margin per aircraft sold, which is computed as follows:The variable costing net operating income for each period can always be computed by multiplying the number of units sold by the contribution margin per unit and then subtracting total fixed costs. For Weber Light Aircraft these computations would appear as follows: Notice, January and February have the same net operating loss. This occurs because one aircraft was sold in each month and, as previously mentioned, the selling price per aircraft, variable cost per aircraft, and total monthly fixed expenses remain constant. . 234 Absorption Costing Income Statement As we begin the absorption costing portion of the example, remember that the only reason absorption costing income differs from variable costing is that the me thods account for fixed manufacturing overhead differently. Under absorption costing, fixed manufacturing overhead is included in product costs. In variable costing, fixed manufacturing overhead is not included in product costs and instead is treated as a period expense just like selling and administrative expenses.The first step in preparing Weber's absorption costing income statements for January, February, and March, is to determine the company's unit product costs for each month as follows1: Notice that in each month, Weber's fixed manufacturing overhead cost of $70,000 is divided by the number of units produced to determine the fixed manufacturing overhead cost per unit. Given these unit product costs, the company's absorption costing net operating income in each month would be determined as shown in Exhibit 6-3.The sales for all three months in Exhibit 6-3 are the same as the sales shown in the variable osting income statements. The January cost of goods sold consists of one u nit produced during January at a cost of $95,000 according to the absorption costing system. The February cost of goods sold consists of one unit produced during February at a cost of $60,000 according to the absorption costing system. The March cost of goods sold ($230,000) consists of one unit produced during February at an absorption cost of $60,000 plus four units produced in March with a total absorption cost of $170,000 (= 4 units produced Ãâ€" $42,500 per unit).The selling and administrative expenses equal the amounts reported in the variable costing income statements; however they are reported as one amount rather than being separated into variable and fixed components. EXHIBIT 6–3 Absorption Costing Income Statements p. 235 Note that even though sales were exactly the same in January and February and the cost structure did not change, net operating income was $35,000 higher in February than in January under absorption costing. This occurs because one aircraft produc ed in February is not sold until March.This aircraft has $35,000 of fixed manufacturing overhead attached to it that was incurred in February, but will not be recorded as part of cost of goods sold until March. Contrasting the variable costing and absorption costing income statements in Exhibits 62and 6-3, note that net operating income is the same in January under variable costing and absorption costing, but differs in the other two months. We will discuss this in some depth shortly. Also note that the format of the variable costing income statement differs from the absorption costing income statement.An absorption costing income statement categorizes costs by function—manufacturing versus selling and administrative. All of the manufacturing costs flow through the absorption costing cost of goods sold and all of the selling and administrative costs are listed separately as period expenses. In contrast, in the contribution approach, costs are categorized according to how they behave. All of the variable expenses are listed together and all of the fixed expenses are listed together.The variable expenses category includes manufacturing costs (i. e. , variable cost of goods sold) as well as selling and administrative expenses. The fixed expenses category also includes both manufacturing costs and selling and administrative expenses. Reconciliation of Variable Costing with Absorption Costing Income As noted earlier, variable costing and absorption costing net operating incomes may not be the same. In the case of Weber Light Aircraft, the net operating incomes are the same in January, but differ in the other two months.These differences occur because under absorption costing some fixed manufacturing overhead is capitalized in inventories (i. e. , included in product costs) rather than currently expensed on the income statement. If inventories increase during a period, under absorption costing some of the fixed manufacturing overhead of the current period wil l bedeferred in ending inventories. For example, in February two aircraft were produced and each carried with it $35,000 (= $70,000 à · 2 aircraft produced) in fixed manufacturing overhead.Since only one aircraft was sold, $35,000 of this fixed manufacturing overhead was on February's absorption costing income statement as part of cost of goods sold, but $35,000 would have been on the balance sheet as part of finished goods inventories. In contrast, under variable costing all of the $70,000 of fixed manufacturing overhead appeared on the February income statement as a period expense. Consequently, net operating income was higher under absorption costing than under variable costing by $35,000 in February. This was reversed in March when four units were produced, but five were sold.In March, under absorption costing $105,000 of fixed manufacturing overhead was included in cost of goods sold ($35,000 for the unit produced in February and sold in March plus $17,500 for each of the four units produced and sold in March), but only $70,000 was recognized as a period expense under variable costing. Hence, the net operating income in March was $35,000 lower under absorption costing than under variable costing.LEARNING OBJECTIVE 3 Reconcile variable costing and absorption costing net operating incomes and explain why the two amounts differ. p. 36 In general, when the units produced exceed unit sales and hence inventories increase, net operating income is higher under absorption costing than under variable costing. This occurs because some of the fixed manufacturing overhead of the period is deferred in inventories under absorption costing. In contrast, when unit sales exceed the units produced and hence inventories decrease, net operating income is lower under absorption costing than under variable costing. This occurs because some of the fixed manufacturing overhead of previous periods is released from inventories under absorption costing.When the units produced and u nit sales are equal, no change in inventories occurs and absorption costing and variable costing net operating incomes are the same. 2 Variable costing and absorption costing net operating incomes can be reconciled by determining how much fixed manufacturing overhead was deferred in, or released from, inventories during the period: The reconciliation would then be reported as shown in Exhibit 6-4: EXHIBIT 6–4 Reconciliation of Variable Costing and Absorption Costing Net Operating IncomesAgain note that the difference between variable costing net operating income and absorption costing net operating income is entirely due to the amount of fixed manufacturing overhead that is deferred in, or released from, inventories during the period under absorption costing. Changes in inventories affect absorption costing net operating income—they do not affect variable costing net operating income, providing that variable manufacturing costs per unit are stable. p. 237 EXHIBIT 6â₠¬â€œ5 Comparative Income Effects—Absorption and Variable CostingThe reasons for differences between variable and absorption costing net operating incomes are summarized in Exhibit 6-5. When the units produced equal the units sold, as in January for Weber Light Aircraft, absorption costing net operating income will equal variable costing net operating income. This occurs because when production equals sales, all of the fixed manufacturing overhead incurred in the current period flows through to the income statement under both methods.For companies that use Lean Production, the number of units produced tends to equal the number of units sold. This occurs because goods are produced in response to customer orders, thereby eliminating finished goods inventories and reducing work in process inventory to almost nothing. So, when a company uses Lean Production differences in variable costing and absorption costing net operating income will largely disappear. When the units produced e xceed the units sold, absorption costing net operating income will exceed variable costing net operating income.This occurs because inventories have increased; therefore, under absorption costing some of the fixed manufacturing overhead incurred in the current period is deferred in ending inventories on the balance sheet, whereas under variable costing all of the fixed manufacturing overhead incurred in the current period flows through to the income statement. In contrast, when the units produced are less than the units sold, absorption costing net operating income will be less than variable costing net operating income.This occurs because inventories have decreased; therefore, under absorption costing fixed manufacturing overhead that had been deferred in inventories during a prior period flows through to the current period's income statement together with all of the fixed manufacturing overhead incurred during the current period. Under variable costing, just the fixed manufacturin g overhead of the current period flows through to the income statement. Advantages Of Variable Costing And The Contribution Approach Variable costing, together with the contribution approach, offers appealing advantages for internal reports.This section discusses four of those advantages. Enabling CVP Analysis CVP analysis requires that we break costs down into their fixed and variable components. Because variable costing income statements categorize costs as fixed and variable, it is much easier to use this income statement format to perform CVP analysis than attempting to use the absorption costing format, which mixes together fixed and variable costs. Moreover, absorption costing net operating income may or may not agree with the results of CVP analysis.For example, let's suppose that you are interested in computing the sales that would be necessary to generate a target profit of $235,000 at Weber Light Aircraft. A CVP analysis based on the January variable costing income stateme nt from Exhibit 6-2would proceed as follows: Thus, a CVP analysis based on the January variable costing income statement predicts that the net operating income would be $235,000 when sales are $500,000. And indeed, the net operating income under variable costing is $235,000 when the sales are $500,000 in March.However, the net operating income under absorption costing is not $235,000 in March, even though the sales are $500,000. Why is this? The reason is that under absorption costing, net operating income can be distorted by changes in inventories. In March, inventories decreased, so some of the fixed manufacturing overhead that had been deferred in February's ending inventories was released to the March income statement, resulting in a net operating income that is $35,000 lower than the $235,000 predicted by CVP analysis.If inventories had increased in March, the opposite would have occurred—the absorption costing net operating income would have been higher than the $235,00 0 predicted by CVP analysis. p. 239 Explaining Changes in Net Operating Income The variable costing income statements in Exhibit 6-2 are clear and easy to understand. All other things the same, when sales go up, net operating income goes up. When sales go down, net operating income goes down. When sales are constant, net operating income is constant. The number of unit produced does not affect net operating income.Absorption costing income statements can be confusing and are easily misinterpreted. Look again at the absorption costing income statements in Exhibit 6-3; a manager might wonder why net operating income went up from January to February even though sales were exactly the same. Was it a result of lower selling costs, more efficient operations, or was it some other factor? In fact, it was simply because the number of units produced exceeded the number of units sold in February and so some of the fixed manufacturing overhead costs were deferred in inventories in that month.Th ese costs have not gone away—they will eventually flow through to the income statement in a later period when inventories go down. There is no way to tell this from the absorption costing income statements. To avoid mistakes when absorption costing is used, readers of financial statements should be alert to changes in inventory levels. Under absorption costing, if inventories increase, fixed manufacturing overhead costs are deferred in inventories, which in turn increases net operating income. If inventories decrease, fixed manufacturing overhead costs are released from inventories, which in turn decreases net perating income.Thus, when absorption costing is used, fluctuations in net operating income can be due to changes in inventories rather than to changes in sales. Supporting Decision Making The variable costing method correctly identifies the additional variable costs that will be incurred to make one more unit. It also emphasizes the impact of fixed costs on profits. Th e total amount of fixed manufacturing costs appears explicitly on the income statement, highlighting that the whole amount of fixed manufacturing costs must be covered for the company to be truly profitable.In the Weber Light Aircraft example, the variable costing income statements correctly report that the cost of producing another unit is $25,000 and they explicitly recognize that $70,000 of fixed manufactured overhead must be covered to earn a profit. Under absorption costing, fixed manufacturing overhead costs appear to be variable with respect to the number of units sold, but they are not. For example, in January, the absorption unit product cost at Weber Light Aircraft is $95,000, but the variable portion of this cost is only $25,000.The fixed overhead costs of $70,000 are commingled with variable production costs, thereby obscuring the impact of fixed overhead costs on profits. Because absorption unit product costs are stated on a per unit basis, managers may mistakenly belie ve that if another unit is produced, it will cost the company $95,000. But of course it would not. The cost of producing another unit would be only $25,000. Misinterpreting absorption unit product costs as variable can lead to many problems, including inappropriate pricing decisions and decisions to drop products that are in fact profitable. p. 240 Adapting to the Theory of ConstraintsThe Theory of Constraints (TOC), which was introduced in Chapter 1, suggests that the key to improving a company's profits is managing its constraints. For reasons that will be discussed in a later chapter, this requires careful identification of each product's variable costs. Consequently, companies involved in TOC use a form of variable costing. Variable costing income statements require one adjustment to support the TOC approach. Direct labor costs need to be removed from variable production costs and reported as part of the fixed manufacturing costs that are entirely expensed in the period incurred .The TOC treats direct labor costs as a fixed cost for three reasons. First, even though direct labor workers may be paid on an hourly basis, many companies have a commitment—sometimes enforced by labor contracts or by law—to guarantee workers a minimum number of paid hours. Second, direct labor is not usually the constraint;therefore, there is no reason to increase it. Hiring more direct labor workers would increase costs without increasing the output of saleable products and services. Third, TOC emphasizes continuous improvement to maintain competitiveness.Without committed and enthusiastic employees, sustained continuous improvement is virtually impossible. Because layoffs often have devastating effects on employee morale, managers involved in TOC are extremely reluctant to lay off employees. For these reasons, most managers in TOC companies regard direct labor as a committed-fixed cost rather than a variable cost. Hence, in the modified form of variable costing use d in TOC companies, direct labor is not usually classified as a product cost.

Alzheimer#8217;s Disease Essay

Alzheimer#8217;s Disease Essay Alzheimers disease is a progressive disease of the human brain that is characterized by impairment of memory and a disturbance in at least one other thinking function (Bronstein Pulst, 2003). When we hear about Alzheimers disease we automatically think of older people. This is because this disease most often occurs in adults after the age of 65. Statistics show that one in eight individuals will have Alzheimers after they reach age 65 (Cavanaugh Blanchard-Fields, 2002). Alzheimers disease is a form of dementia, which is any medical condition that affects the brain (Cavanaugh Blanchard-Fields, 2002). A diagnosis of Alzheimers is said to be a diagnosis by exclusion (Bronstein Pulst, 2003). This means that there is no certain test just for Alzheimers, but many tests that rule out other diseases. The early stages deal with shorts of this include forgetting to turn off the stove, forgetting what medications were taken in a particular day, or forgetting which medications need to be taken. As the disease progresses there is more visibility in the declines in abstract thinking and intellectual function development (Bronstein Pulst, 2003). As the disease enters the final stages, individuals become very confused and disorientated. At this point the individuals health status has become severely deteriorated and this can cause them to develop pneumonia or other illnesses that may lead to death. Consequently, most people do not die from Alzheimers, but other health related problems. Alzheimers disease can last anywhere from six to eight years, however it can be present without obvious symp toms for two to twenty years. The on-set of Alzheimers disease is very slow (Bronstein Pulst, 2003). There are many factors that play a role in the cause of Alzheimers disease. This disease is also genetic- a person that has family members with the disease possesses an increased chance of being diagnosed with Alzheimers also. This disease supposedly caused by many effects on the brain. A mutation of a single gene is one condition that is found in the brain of Alzheimers patients (Bronstein Pulst, 2003). There are also proteins in the brain that are linked to Alzheimers. They are the amyloid precursor and two presenilins, (Bronstein Pulst, 2003) which are responsible in the early on-set of the disease (Brzyska Elbaum, 2003). The number one indicator of Alzheimers is a gene called apolipoproteinE (apoE). There are three forms of this gene. ApoE 4 is the one that is most closely related to Alzheimers sufferers. This gene is inherited and when a child receives two of them, one from each parent. As a result, the childs chances of developing the disease are largely increased. ApoE2 is another form of the gene but this one takes on the opposite route this gene decreases one’s chances of getting Alzheimer’s disease. There are not many prevention methods for Alzheimers; its a genetic disease, and it also depends on how your genes react to our environment. It has been thought that drinking out of aluminum cans can cause Alzheimers, but this has been proven to now be false. Many scientists believe that Alzheimers disease occurs from an increase in the production of a specific protein, beta amyloid, which leads to nerve cell death (Bronstein Pulst, 2003). Although there is no cure for Alzheimers disease, there are treatments that prolong the individual’s awareness and memory. Their medications can be taken in the early stages to minimize memory loss that the patient is experiencing. One drug that has a positive effect is tacrine, a drug that is used to increase acetylcholine, which helps to improve memory (Cavanaugh Blanchard-Fields, 2002). Patients are also given anti-depressants and anti-anxiety medicines to address their mood (Cavanaugh Blanchard-Fields, 2002). These drugs are called chiolinesterase inhibitors (ChEIs); the FDA has approved them for the treatment of Alzheimers disease. Along with tacrine, aricept is another drug that is commonly used and found to be very successful in delaying the effects of Alzheimers. These drugs have been found to help patients in most cases, but genetics dictate that each case is different; signs and symptoms for Alzheimers vary for each patient. These drugs are most effective when used in the earliest stages of the disease. When a patient is taking these drugs, doctors should not prescribe more than one because there are too many side effects when in taken in combination. Alzheimer sufferers do not have to take these medicines for their whole life, but when they are experiencing withdrawals from them they have to be monitored. There are four principle disturbances in Alzheimers disease. They are agitation, depression, psychosis, and anxiety. Agitation occurs in about 70% of patients and is more common as the disease gets worse (Bronstein Pulst, 2003). To calm a patient’s agitation doctors often prescribe them antipsychotic drugs. Psychosis is common among Alzheimers patients also, but not as often, occurring in about 50 % of cases. In another 50 % of the cases we find them suffering from depressionusually a mild depression that is treated with antidepressants. Anxiety is the last principle disturbance that is found in Alzheimers and it occurs in about 40-50 % of cases. Most patients do not require medication to treat their anxiety (Bronstein Pulst, 2003). Finally, one last effect that may occur from time to time in the course of Alzheimers disease is difficulty sleeping. There is not yet a cure for this disease but with all the continued research, hopefully in the future, researchers will find one. Having the knowledge about the brain and its abnormalities that occur with this disease will provide physicians with more treatment and maybe a cure. According to Bronstein and Pulst animal testing such as immunization of beta-amyloid antibodies have been showing very promising results in the next step for a cure. The reason I choose to research this disease is because my grandmother is currently ailing from it. She is eighty-seven years old and along with some other health problems, Alzheimers disease has become a major concern. She is well into the latent stages of the disease, but the disease has not completely overtaken her. However, there are many things that the disease has done to her normal capabilities. When my family first noticed that she was becoming more and more forgetful, we did not think much about it. As the disease progressed, we became more concerned for her safety. My grandmother takes medications for her other illnesses, and like most other Alzheimer patients she was starting to forget to take them. My grandmother also drove up until her later years, which was not a safe idea for her or other drivers on the road. She once got lost and we had to go out searching for her. A major tragedy was averted after we had to call the police and she was discovered after she backed her car into the side of her home. When confronting her on with these situations, she was able to make up excuses or she just easily denied that she did that. She is not yet in the stage where she forgets who we are, but she does need to be reminded from time to time. The one good thing about my grandmother’s condition is that she is now aware that there is a problem. A conversation with my grandma consists of a lot of repeating. Some times she will catch herself asking the same questions and her famous quote is, my thinker is a stinker. One thing that I do notice in my grandmother that coincides with my research is that a majority of her forgetfulness is short-term memory loss. When asking my grandmother about her childhood, or how she met my grandfather, she remembers it like it was yesterday. Not only does my grandmother have other health-related problems, she also lived alone for a while and has fallen causing great injury to her body. The worst occurrence of this happening is when she once fell in her kitchen and broke her hip. At this point in her life, she was more disorientated than ever. We now have a nurse that stays with her to make sure that she is safe, but this is another issue for her because she feels that there is a stranger in her house. Alzheimers is an intimidating and threatening disease. Possessing the knowledge that I now have is an advantage in being a preventable measure for me. Being that this disease is genetic, my chances of having it are increased. Knowing all of this information about it will help me in the future to be able to detect it early so I can take the proper course of action that will delay the progression of this disease for me. If tragedy ever should strike, by then, hopefully, more curable treatments will exist.

The Impact of Globalisation essays

The Impact of Globalisation essays What has been the impact of international organisations and trading blocs on the world economy? The world economy the combination of all economies that produce GDP together to get the Gross World Product and a large insight on to how the world is moving economically. Such a vast and enormous economy is impacted largely by lots of factors, particularly international organisations and trading blocs. Firstly, the international organisations are those which regulate, stabilize and monitor the world economy. The World Trade Organisation (WTO), formerly known as GATT is the largest of these international organisations to influence and impact the world economy. The WTO is an organisation which trials and handles disputes through different international economies and attempts to resolve so that there can be a better fair play. Although most countries abide by the rulings often many countries do not. For example, in recent years Australia has taken the USA to the tribunal in the subject of the USA subsidising its wheat farmers. Australia one the case yet US farmers are still being subsidised today. Moreover, these international organisations need to ensure fairness throughout all countries, particularly Newly Industrialised Economies (NIEs). Because many countries are still developing, many have trouble matching or even competing with Advanced Industrialised Economies (AIEs) efficiency. Although this may not seem to be the case in countries such as China which produce more than most countries, there efficiency is well below and AIE standards. The World Bank and the International Monetary Fund (IMF) have a large role in making sure stability is played out throughout the global economy. Developing countries need to be given a chance to be able to compete, so a monetary advantage is usually given to them. With the increase of the global economies importance, so too comes the increase in the significance of trading bloc ag ...

The Link Between Racism and Depression

The Link Between Racism and Depression Several studies have shown a link between racial discrimination and depression. Racism victims not only suffer from bouts of depression but from suicide attempts as well. The fact that psychiatric treatment remains taboo in many communities of color and that the healthcare industry is itself perceived to be racist exacerbates the problem. As awareness is raised about the link between racism and depression, members of marginalized groups can take action to prevent discrimination from taking a toll on their mental health. Racism and Depression: A Causal Effect â€Å"Racial Discrimination and the Stress Process,† a 2009 study published in the Journal of Personality and Social Psychology, found that a clear link exists between racism and depression. For the study, a group of researchers gathered the daily journal entries of 174 African Americans who’d earned doctorate degrees or were pursuing such degrees. Each day, the blacks who took part in the study were asked to record instances of racism, negative life events generally and signs of anxiety and depression, according to the Pacific-Standard magazine. Study participants reported incidences of racial discrimination during 26 percent of the total study days, such as being ignored, denied service or overlooked. Researchers found that when participants endured episodes of perceived racism â€Å"they reported higher levels of negative affect, anxiety, and depression.† The 2009 study is far from the only study to establish a link between racism and depression. Studies conducted in 1993 and 1996 found that when members of ethnic minority groups make up small portions of a population in an area they are more likely to suffer from mental illness. This is true not only in the United States but in the United Kingdom as well. Two British studies released in 2001 found that minorities living in majority-white London neighborhoods were twice as likely to suffer from psychosis as their counterparts in diverse communities. Another British study found that minorities were more likely to attempt suicide if they lived in areas lacking ethnic diversity. These studies were referred to in the Fourth National Survey of Ethnic Minorities in the UK, published in the British Journal of Psychiatry in 2002. The national survey measured the experiences that 5,196 persons of Caribbean, African and Asian origin had with racial discrimination in the past year. Researchers found that study participants who had endured verbal abuse were three times more likely to suffer from depression or psychosis. Meanwhile, participants who’d endured a racist attack were almost three times as likely to suffer from depression and five times more likely to suffer from psychosis. Individuals who reported having racist employers were 1.6 times more likely to suffer from a psychosis. High Suicide Rates Among Asian-American Women Asian-American women are particularly prone to depression and suicide. The U.S. Department of Health and Human Services has listed depression as the second leading cause of death for Asian American and Pacific Islander women between the ages of 15 and 24, PBS reported. What’s more, Asian American women have long had the highest suicide rate of other women that age. Asian American women age 65 and older also have the highest suicide rates for elderly women. For immigrants in particular, cultural isolation, language barriers and discrimination add to the problem, mental health experts told the San Francisco Chronicle in January 2013. Moreover, Aileen Duldulao, lead author of a study about suicide rates among Asian Americans, has said that Western culture hyper-sexualizes Asian American women. Hispanics and Depression A 2005 Brigham Young University study of 168 Hispanic immigrants living in the United States for an average of five years found that those Latinos who perceived that they were targets of racism had sleep disturbances, a precursor to depression. â€Å"Individuals who have experienced racism could be thinking about what happened the previous day, feeling stressed about their ability to succeed when being judged by something other than merit,† said Dr. Patrick Steffen, lead study author. â€Å"Sleep is the pathway through which racism affects depression.† Steffen also conducted a 2003 study that linked perceived episodes of racial discrimination to a chronic rise in blood pressure.

Outsourcing, alliances, mergers Research Paper Example | Topics and Well Written Essays - 5000 words

Outsourcing, alliances, mergers - Research Paper Example This follows into the older model of competitive advantage for organizations; mergers and acquisitions. The paper concludes by evaluating the economics of each mode and understanding its need for businesses in the international arena. The confusion around globalization makes it harder to concretely define the term itself. In many cases, it is the prominent catchphrase for describing the process of international economic integration’ (Scholte, 2005, 16). In the context of the argument presented in this paper, globalization is viewed as an amalgamation of liberalization, universalization and westernization. Hence, it could be defined as the process of removing restrictions on movements between countries, creating a synthesis of cultures and spreading experiences to people in all corners of the world (Scholte, 2005). The birth of trade can be traced back to the time of the barter system – entities trading goods with one another, each valuing the other’s item equivalent to their own by a certain numerical degree, i.e. 1 is to 1, or 1 is to 10. With time, as trade expanded to larger volumes, the basic concept of valuation remained embedded in certain form. Inter-industry trade, where one country tends to export one good and import a wholly different type of good, is dominantly explained by comparative advantage. Prior to this concept, Adam Smith in 1766 proposed the theory of absolute advantage for international trade, where a country exports products that are produced cheaply compared to trading partners, and imports products produced more expensively. Hence, each country would hold absolute advantage in a product over the other. David Ricardo in 1817 brought about a different insight claiming international trade depends on opportunity costs (prices of one good expressed in terms of amount of other good needed to forego in order to purchase it) (Tayeb, 2000). Like other classical political economists, Ricardo’s

Policy Analysis Process Research Paper Example | Topics and Well Written Essays - 2000 words

Policy Analysis Process - Research Paper Example at the introduction of this new policy in regard to the healthcare industry of the US is feasible; still, the effectiveness of this strategy in the long run cannot be guaranteed. The effectiveness of healthcare services is one of the major challenges that the government of the USA has to face. Through the decades, a series of plans have been developed to resolve the problem. Still, all these plans have been proved inappropriate for enhancing the quality of the country’s healthcare services. The specific topic is important at the level that it is related to the presentation of a policy that can assist in the improvement of healthcare services delivery in the USA. Thus, the significance of this topic is high. As already noted, this study focuses on the examination of the potential influence of ‘payment for performance’ policies on the quality of healthcare services delivery in the USA. In order for the framework and the goals of this study to be understood it is necessary that the critical terms of the paper are made clear. In this context, ‘payment for performance’, known also as value-based payment (Berenson, 2010, p.1), is a term used for reflecting the following condition – within each healthcare institute, the staff is paid based on the quality and not on the volume of services provided (Berenson, 2010, p.1). Another term which is highly related to this paper is the term ‘quality’. The role of quality in the healthcare system of the USA is described in the study of Jiang, Pang and Savin (2011). In the above study it is explained that quality has become a critical characteristic of modern healthcare systems (Jiang, Pang, & Savin, 2011). The term ‘quality’ in the above case reflects two important characteristics: a) the accessibility of healthcare services by people of different financial status and b) the ‘clinical outcomes of healthcare services’ (Jiang, Pang, & Savin, 2011, p.1). The key stakeholders in regard to the subject of this

Forensics Based On Evidence Gathered With Peep Attacks Essay

Forensics Based On Evidence Gathered With Peep Attacks - Essay Example Cybercrime has been cited as one of the most prevalent problems in society. The vast majority of investigators perceive this crime to be on the rise and of becoming an ever increasingly complex and multi-faceted problem. This paper attempts to clarify the complex investigation effort following a Peep attack. We describe evidence collection and problem-solving techniques in the application of computer forensic analyses. A Peep attack is one of the most notorious hacking tools, based on the Robot Network (Botnet) Structure. A Botnet is a term for a collection of zombie systems and autonomous software robots. The threat from Botnets is growing at an alarming rate and the attack techniques are becoming increasingly sophisticated. The majority of the literature describing Botnet attacks is focused on a varied level of IRC-based malware, the activity of Spam mail and the structure of Distributed Denial of Service (DDOS). However, some Botnets are used primarily for data collection, remote control or various other purposes (Microsoft Corporation, 2005). Botnets have gained a significant presence on the Internet as a remote control means for malicious purposes. A Botnet can run programs under the control of a managed network infrastructure. In practice, Botnet communities usually have one or several owners and rely on individual friend-to-friend relationships for their operation (Desmond, 2005). Because new attacks originating from a Botnet are difficult to identify by default fingerprinting., there is rarely a geographically identifiable pattern to the distribution of the infected computers. Firewalls cannot readily be configured to react to a Botnet attack by using information obtained from previous attacks. The Peep attack is still a developing technique. In this paper we introduce a digital forensic analysis applied to the investigation of a Peep attack, and discuss some of the resulting problems and concerns. Although differing somewhat from the original definition of IRC Botnets, a huge network of zombie computers is

Talk about four ways in which sound is connected or disconnected from Essay

Talk about four ways in which sound is connected or disconnected from image in The Conversation. For example, do they jar, comp - Essay Example The article will discuss several ways in which sound disconnects or connected from the image in â€Å"The Conversation† by Francis Ford Coppola. Introduction According to Cowie in his text â€Å"Picking up The Conversation,† Francis’ career in film making involves more than twenty-five films all through a forty-year career his acclaims as a film director attribute to his participation with â€Å"The Godfather† movies. Such a positive affiliation, indeed, has served Francis well all through the challenges in his career and diminished the effects of his essential work. In 1974, Coppola wrote and was a director of â€Å"The Conversation,† which is a scene that went immensely unnoticed because of the immediate release of The Godfather Part 2. Even though, both of the scenes contributed to the nomination of Oscar for Coppola, the triumph of The Godfather contributed to the fading of The Conversation into a level of under appreciation (Cowie, Picking up T he Conversation). Nevertheless, in Dec. 2000 Paramount Home Video produced a new DVD of The Conversation. This digital video will enhance the film lovers to praise and see it as it provides the right format for a scene. This is because the film producer invested in attracting not only the visual sense of the viewers, but also their attention. Francis Coppola hardly limited channeling his creative traits towards the scene because he reinvented the utilization of sound. Just the same as Robert Altman did four years ago with MASH, Coppola accomplished his story because of sound application. The utilization of sound by Coppola in the film The Conversation is an aspect that makes the scene a unique and provides the audience with a cinematic experience. The Conversation, although released initially in 1974, it was perfect timing because it was when people had little faith towards the political institutions. The scene addresses, in broad, the increasing sense of people’s mistrust to wards the political institutions. Through a creative and masterful sound use, Francis takes a significant advantage of suspicion and apprehension of the audience. Even though, the occupation of Coppola puts him in a high position, his technology use is a cause of skewed perception in relation to reality. While looking for truth in the midst of the conversation in the film, Coppola utilizes self-engineering modern technologies. The technologies aim at eradicating every intrusive noise that might affect the quality of the recording. However, the use of self-engineering technology did harm to the film because it eliminated the realness aspect of the film’s conversation. Harry directs his assistant to pay extra attention towards the recording and little attention to what the characters are talking about. This is similar to the distinction that people draw between listening and hearing. As Harry hears the words from the conversation, he hardly listens to what the words mean. It is not because of Harry’s personality or his achievements that made him a mark; rather it is the sophistication of sound that made his opponents. More so, through the audio maneuvering, â€Å"The Conversation† does not only narrate Harry Cauls’ story, but also the American story. â€Å"The Conversation† by Francis Ford Coppola The producer of â€Å"The Conversation† created sound track separately from images and was inclusive of three elements:

Contemporary Moral Problems of Nanotechnologies Essay - 1

Contemporary Moral Problems of Nanotechnologies - Essay Example As a result, the technology is rife with risks and corresponding hazards. The field entails numerous unanticipated effects that could be disastrous not just for people and the environment but for the technology itself as uncertainty impacts development and its regulation. Unit II outlined the conceptual apparatus that is designed to explain and address this challenge. The first component was risk. As has been explained, much of nanotechnology is still within the area of speculation and that the risks are nothing different. These risks, which are seen to impact the environment and human health especially, were classified first by the authors into four: unwanted event that may or may not occur; the cause of an event that may or may not occur; the probability of an unwanted event which may or may not occur; and, the expected outcome of unwanted events. (Alhoff, Lin & Moore 2010, p. 74) Clearly, all the classified risks are not clearly identified especially the first two as they both are qualitative in nature. The unwanted event as cited is quite ambiguous because there is an uncertainty as to its occurrence. It may or may not happen. There is a clear sense of unknowing, which, in itself, constitutes a great part of the risks already. After the risks, the precautionary principles were outlined. The fundamental issue in this respect is the fact that there are numerous suggestions being put forward and, worse, no consensus with regards to how to prevent risks. The UNESCO’s position, however, was given due importance, which states that â€Å"when human activities may lead to morally unacceptable harm that is scientifically plausible but uncertain, actions shall be taken to avoid or diminish that harm.† (Alhoff & Lin 2008, p. 80) Regulation, however, claimed some semblance of common ground in the debate. Unit II was clear on the fact that regulations on nanotechnology vary across the world that is why what they have outlined was a conceptual analysis of t he general debate and did not dwell on specific policy recommendations. A significant portion of this discourse was devoted to the pros and cons of the Stricter-Law argument, which posits that most laws relevant to nanotechnology are already outdated and that it is possible that they can no longer mitigate the risks involved; hence, new laws and regulations must be enacted to remedy the issue. (Alhoff, Lin & Moore, p. 103) Other alternatives cited were a total ban on nanotechnology, maintaining the status quo, and some interim solution that would perhaps balance all concerns and interests of as much stakeholders as possible. The final component of the conceptual apparatus was the equity and access to nanotechnology. It has been argued that it has tremendous potential that could revolutionize the way people live and perhaps solve many human and environmental problems across the globe. This, in combination, with the various elements found in Unit II as cited here, is roughly similar t o an attempt to depict a loose cost-benefit analysis wherein the risks and advantages are set side by side each other in order to determine the best course of action on how to treat nanotechnology as a discipline and how to judge it in ethical and moral terms. Part II: Use the conceptual apparatus you reconstructed in Part I to evaluate the ethical and social implications of one of the applications of nanotechnology we engaged in Unit III. In determining the ethical and s

Gendercide Assignment Example | Topics and Well Written Essays - 250 words

Gendercide - Assignment Example From this essay it is clear that in order to save the women from facing this type of misery, the pregnancy is terminated. This is one of the main reasons that justify gendercide. The boys are also in a better position to protect their families and fend for them as compared to girls. A family is therefore much secured if they have boys as compared to girls .   Some of the religious roles in India can only be performed by men and hence the advantage of a family having a son as compared to a daughter. The levels of discrimination of women in India is also high due cultural believes and hence more justification for a son.This paper highlights that the strength of the research is on the use of examples and comparisons between different cultures and countries with regard to the problem. However, it weaknesses is the lack of adequate statistical data to support the findings. Some of the information is also too general in the paper. The qualitative methods have mainly been used in the rese arch and this has provided a lot of useful information with regard to the topic. The research was also based on specific populations like the Indians and the Chinese. Generalizing the findings therefore affects its outcome. The research provides more information to the healthcare workers including nurses on why abortion rates are high in some communities when the women are expecting a girl. In conclusion, it is evident that gendercide can be justified by cultural and economic reasons in India.

Contemporary Moral Problems of Nanotechnologies Essay - 1

Contemporary Moral Problems of Nanotechnologies - Essay Example As a result, the technology is rife with risks and corresponding hazards. The field entails numerous unanticipated effects that could be disastrous not just for people and the environment but for the technology itself as uncertainty impacts development and its regulation. Unit II outlined the conceptual apparatus that is designed to explain and address this challenge. The first component was risk. As has been explained, much of nanotechnology is still within the area of speculation and that the risks are nothing different. These risks, which are seen to impact the environment and human health especially, were classified first by the authors into four: unwanted event that may or may not occur; the cause of an event that may or may not occur; the probability of an unwanted event which may or may not occur; and, the expected outcome of unwanted events. (Alhoff, Lin & Moore 2010, p. 74) Clearly, all the classified risks are not clearly identified especially the first two as they both are qualitative in nature. The unwanted event as cited is quite ambiguous because there is an uncertainty as to its occurrence. It may or may not happen. There is a clear sense of unknowing, which, in itself, constitutes a great part of the risks already. After the risks, the precautionary principles were outlined. The fundamental issue in this respect is the fact that there are numerous suggestions being put forward and, worse, no consensus with regards to how to prevent risks. The UNESCO’s position, however, was given due importance, which states that â€Å"when human activities may lead to morally unacceptable harm that is scientifically plausible but uncertain, actions shall be taken to avoid or diminish that harm.† (Alhoff & Lin 2008, p. 80) Regulation, however, claimed some semblance of common ground in the debate. Unit II was clear on the fact that regulations on nanotechnology vary across the world that is why what they have outlined was a conceptual analysis of t he general debate and did not dwell on specific policy recommendations. A significant portion of this discourse was devoted to the pros and cons of the Stricter-Law argument, which posits that most laws relevant to nanotechnology are already outdated and that it is possible that they can no longer mitigate the risks involved; hence, new laws and regulations must be enacted to remedy the issue. (Alhoff, Lin & Moore, p. 103) Other alternatives cited were a total ban on nanotechnology, maintaining the status quo, and some interim solution that would perhaps balance all concerns and interests of as much stakeholders as possible. The final component of the conceptual apparatus was the equity and access to nanotechnology. It has been argued that it has tremendous potential that could revolutionize the way people live and perhaps solve many human and environmental problems across the globe. This, in combination, with the various elements found in Unit II as cited here, is roughly similar t o an attempt to depict a loose cost-benefit analysis wherein the risks and advantages are set side by side each other in order to determine the best course of action on how to treat nanotechnology as a discipline and how to judge it in ethical and moral terms. Part II: Use the conceptual apparatus you reconstructed in Part I to evaluate the ethical and social implications of one of the applications of nanotechnology we engaged in Unit III. In determining the ethical and s

Annotated Bibliographies of Glacier Extinction Related Articles Essay Example for Free

Annotated Bibliographies of Glacier Extinction Related Articles Essay Al gore delivers this book the impinging global warming by combining the truths through presentation of scientific evidences from experts and helping the audience visualize the facts laid by science through pictures and other forms of visual presentations. Al Gore has been venturing with environmental issues, emphasizing the importance of preserving the environment. The article argues about the different ways of viewing the issue, either politically, scientifically and morally, which actually does not hinder people from different disciplines read it. The reading material wishes to convince readers to make some action regarding the inconvenient truth, which is the title of the book. Human race can be affected by these natural disruptions. Compared to other books, personal touch was added to the book by attaching personal opinions and anecdotes, relating his personal experiences being an advocate to the environment for a more effective and affective learning experience to the readers. 2. Jowit, Juliette. â€Å"Speed of Melting Glaciers’ destruction revealed†. The Observer January 2007:7. Academic Search Premier. Lexis Nexis. City University of New York Library, 9 October 2007 http://web. lexis-nexis. com/. Underlined with the statements of the article are factual evidences that strengthen the stand of the author. The article dwells much of its attention to the factual evidences of the effects of global warming but does not mention that much on its possible effects in humanity. The article, being short, provides a lot of important points that can be informative enough to satisfy the thirst for knowledge for those who seek information regarding the issue. Numerical figures put an intense effect on the reader that engages him to thinking that people should already make their actions to save the environment from a slow to fast approaching disruption of natural processes. The melting of ice that increases the sea level as a common notion was added with the fact that reflection of sun’s harmful rays is one of the important functionalities of glaciers. Presented here are a number of reference organizations that dedicated themselves on the study of glacial behavior that helps in making this article reliable. This article could actually deliver in an understandable sense the importance of the glaciers and how the humans consume them, knowingly or unknowingly, and how the nature is trying to get back what losses humans have caused. 3. Khalil, M. A. K. â€Å"Non—CO2 Greenhouse Gases in the Atmosphere†. Annual Review of Energy the Environment 24. 1 (1999):645-662. Khalil, who focused the article only about greenhouse gases, emphasizes in the article that CO2 is not the sole greenhouse gas that is the reason for global warming. It has been pointed out that many industrial, agricultural and those that produce gases such as CH3, NO2 and CFCs can individually contribute to global warming insignificantly; but when all these combined and through time, the effect is magnified and becomes even more significant than CO2. The author suggests of the possible answers to avoid the additional hazard of these gases, that is the formulation of other gases (perfluorocarbons and sulfur hexafluoride, which are inert in the atmosphere) of the same application as the three mentioned. The extinction of glaciers was not touched by this article, but same problem is tackled which are of about the same impact to the environment. Also, the danger it might cause to forms of life was not mentioned. 4. Raper, Sarah C. B, and Braithwaite, Rojer J. â€Å"Low Sea Level Rise Projection from Mountain Glaciers Icecaps under Global Warming†. Nature 439 (2006): 311-313. The rise of sea level due to global warming was introduced in the article, which was then connected to greenhouse gas emissions, that would result in 0. 387-m rise on the 22nd century. Several factors are mentioned including thermal expansion, which contributes 0. 288-m rise, 0. 106-m rise as caused by melting of glaciers and ice caps, 0. 024-m rise as influenced by Greenland, and a fall of 0. 074 due to Antartica. A modeling technique was done to further improve the discussion which talks about the effects of melting, which has some corrections to avoid error. The melting of mountain glaciers and ice caps were differentiated and compared to other existing computations. Effects on the biosphere is not mentioned in the article. 5. United States. Environmental Protection Agency. â€Å"Coastal Zones and Sea Level Rise†. 9 October 2007 http://www. epa. gov/climatechange/effects/coastal/index. html. This paper is filled with scientific evidences referring to the coastal zones and the rise of the sea level related to the climate variability and changes. The article introduces the possible areas that can be affected by sea level rise, then tackled each area in relation to it and with each other in some sense. Subsiding coastal lands being the reason for sea level rise, where the extinction of glaciers is mentioned. Actually this is the only portion of the paper that mentions about glaciers, and the rest do not, but then everything connects with the rise of the sea level, but then it is not directly emphasized that the reason for all is the glacier’s extinction. The author’s knowledge makes interconnection among the plausible effects of sea level elevation, which is mainly due to the melting of glaciers. This article compared to the 2nd one is more scientifically supported, and is actually lengthier and more statistically played upon. The readers will be able to extract many things from this article.

Regulation of Advertising in the UAE

Regulation of Advertising in the UAE Contents (Jump to) Introduction Cases of regulation in the United Arab Emirates Top exercise in compliance Advertising Standards in UAE Aims Standards in association to advertisements Conclusion Bibliography Introduction With numerous advertising messages contending for the responsiveness of the potential customers, it might be appropriate to determine that there is enormous pressure on both advertisers and advertising agencies to make sure that their advertisements are the most notable. Further seeing that the normal time taken to make an impression using sign board adverts is seemingly between five to three seconds, the pressure to make sure that an advert is efficient increases vitally (Waldo, 2012). As an outcome of the competition for the consideration of the potential customers, advertisers might feel attracted to overstate the features and qualities of services or products offered, or use other means of language that may result in being more notable than precise (Waldo, 2012). Taking account of the large investment sources gotten to tolerate behind advertising campaigns and the effect that effective campaign can have in attaining greater sales or greater customer commitment, it is not just the customers that are in need of protection from misleading adverts, but also trade competitors (Advertising Standards for the UAE, 2013). Misleading or overstated claims in adverts about the benefits of or features of a product may be detrimental to the sales of contending products and may incidentally indicate insufficiencies in contending products. For example, an assertion that product A gives you the complete satisfaction and there is no other product as such, this clearly indicates that other similar products in the market are insufficient in comparison with product A as they do not deliver same level of satisfaction (Setting up an advertising agency in the UAE, 2013). Cases of regulation in the United Arab Emirates In some dominions, such as for instance the UK, advertising is fundamentally structured through sovereign self-regulating bodies, as well as certain legislation. In the UAE no such self-regulating body exits and advertising is regulated through a mixture of requirements drafted from laws emphasizing on the protection of customers and on the other hand, the happenings of businesses that might establish prejudicial competition. The Executive Regulation to the Customer Protection Law delivers that the customers have a privilege to be delivered with the facts that support them in appropriate consumption and purchases. The Executive Regulation further precisely deals with advertising, providing: â€Å"No individual will be allowed to advertise in any medium any service or goods in a manner which results in mystifying or misleading customers.† (Waldo, 2012). The Department for Customer Protection is the suitable governmental department which deals with customer complaints and the Customer Protection Law delivers for a minimum fine in the occurrence of an infringement of the law. Customers distressed by deceiving adverts may consequently address their complaints unswervingly to the Department for Customer Protection (Zainab, 2014). Additionally, to the provisions of the Customer Protection Law, the Suppression of Fraud Executive Regulation discourses salable declarations whether made indirectly or directly providing: â€Å"must be appropriate in all reverences whether placed on shops, inside shops, products, or on invoices, packaging, correspondence, advertising tool or material or any other things used to deliver goods to the customers.† Commercial statements are identified in the Fraud Regulation to comprise for instance the â€Å"specifications and power† and â€Å"configuration† of products and as such, advertisin g comprising germane claims that are not correct in any reverence will be in infringement of the Fraud Regulation. The domain of the Fraud Regulation is much inclusive than the sheer emphasize on â€Å"commercial statements† as demarcated therein, as it also delivers that a trader may not recourse to any approach that would mislead or confuse the customers as well as delivering that â€Å"A merchant, producer, manufacturer may not† (Michael, 2010). Additionally, to the above stated regulation and laws governing advertising acts, the Commercial Transactions Law delivers additional protection to the potential competitors in trade that may be influenced by deceiving adverts. The Commercial Transactions Law delivers that a â€Å"dealer must not recourse to cheating and fraud when making his goods, nor may he publish or spread deceitful specifics that are detrimental to the interests of another competitor trader†. Where a dealer is shamefaced of disobeying this provision, it will be accountable to pay the damages (Anita, 2013). Though, in UAE there is no existence of self-regulating body that delivers a platform for the submission and hearing of advertising associated complaints, the United Arab Emirates legal system delivers numerous mechanisms through which traders and customers can complain against deceiving and misleading advertising. There is consequently no reason for either customers or trader to accept deceiving and irresponsible adverts in the UAE, specifically where advertisers should take appropriate consideration of the vital language and cultural differences that occur in the customer population in the UAE (Michael, 2010). Top exercise in compliance There is a probability that the UAE governments increased emphasize on customer protection and attempts to make customers aware of their privileges as customers may lead to more crucial evaluation of advertising claims by both government officials and customers. In contradiction of the circumstantial of advertising regulation in the UAE and the greater general social accountability of advertisers to customers, advertisers should make sure as a top exercise that internal advertising authorization must also include suitable legal review and legal compliance authorization (Mo, 2013) Advertising Standards in UAE Upon publication in the Federal Newspaper, the latest Advertising Standards will oblige to unite the various fundamentals regulating content in association to advertisements in the UAE, underlining numerous principle decrees (Anita, 2013). Aims With a perspective of making sure that the advertising industry’s act in accordance with the laws and regulations of the UAE, the latest Standards governing advertising are proposed to: Impart reverence for the local cultural, social and religious values and beliefs which triumph in the UAE. Fortify the independence of expression of the media. Form the advertising division as one which contributes to the progression of economic growth in the UAE and make sure that all advertising content is; honest, unbiased, have respect for the privacy of individuals and protects the public from detrimental effects (Anita, 2013). Standards in association to advertisements The advertising Standards define ideologies in association to all old-style and digital adverts published or broadcast via any media organization and channel in the UAE. Though the advertising Standards does not set out the meaning of these terms, they may be perceived generally to involve advertisements issued by stores, for instance (Advertising Standards for the UAE, 2013). Many of the Standards defined in the Advertising Standards repeat ideologies already formed under numerous prevailing regulations and legislations, while others comes with new laws regulating advertising content in the province and advertisements (Advertising Standards for the UAE, 2013). Here is the summary of the key standards below: Reverence for political and religion institutions – All the advertising content must account for respect to all religions and must not in any way offend Islamic values. It must not disregard the government of the UAE and/or the political institutions and symbols thereof. Forbidden services/products – The advertising Standards clearly forbid the advertising of products like alcohol, tobacco and all other banned products or services. Forbidden content – The standard forbid the publication of pictures and words that breach public ethics. They also forbid the propagation and spread of information that may prejudice women or children or public in general. The standard also forbids the incitement of hatred, sectarianism and violence through advertising content. Privacy – With a perspective to protect the privacy of the public, the Standards clearly forbids the broadcast and publication misleading rumors and news. Customer protection – The Standards mandate obedience with the rules regulating customer protection and commercial activities specifically in association to anti-competitive unlawful monopolies and practices. Health legislations – Advertising content associated pharmaceutical products or medicines must be in compliance with the laws defined by Cabinet Resolution No. 7 of 2007 Regarding Health Advertisements legislations. Conclusion The rules and regulations mentioned above is the framework of how advertisements are governed in the UAE. Any company selling their products or services in UAE must comply with all these rules and regulations when before marketing their product or advertising it, any failure to comply with these may lead to crucial penalties (Shani, 2010). Bibliography Advertising Standards for the UAE. (2013). Retrieved from http://www.thelawyer.com/briefings/advertising-standards-for-the-uae/3001344.article Anita, S. (2013). ADVERTISING STANDARDS FOR THE UAE. Retrieved from http://www.tamimi.com/en/magazine/law-update/section-5/february-4/advertising-standards-for-the-uae.html Michael, H. (2010). UAE Health Advertisements Regulation Could Challenge Industry. Retrieved from http://www.camlawblog.com/articles/international/uae-health-advertisements-regulation-could-challenge-industry/ Mo, A. (2013). The UAE National Media Council regulates dialects in advertising. Retrieved from http://www.measuredpr.com/2013/01/18/the-uae-national-media-council-regulates-dialects-in-advertising/ Setting up an advertising agency in the UAE. (2013). Retrieved from http://ameinfo.com/smeinfo/fact_finder/setting-up-an-advertising-agency-in-the-uae/ Shani, S. (2010). Consumer Protection Law of UAE. Retrieved from http://www.hg.org/article.asp?id=4999 Steve, B. (2014). Sports sponsorship: advertising restrictions in the GCC. Retrieved from http://www.sportspromedia.com/guest_blog/sports_sponsorship_advertising_restrictions_in_the_gcc Waldo, S. (2012). Advertising Regulations in the UAE. Retrieved from http://www.tamimi.com/en/magazine/law-update/section-6/september-2/advertising-regulations-in-the-uae.html Zainab, C. (2014). Misleading Trade Descriptions And Sanctions Thereof. Retrieved from http://www.thelawyer.com/briefings/advertising-standards-for-the-uae/3001344.article

Essay --

As the policy pyramid shows, the best security begins with upper management creating an actual policy or mandate to implement security. The policy should be based on industry standards and regulations such as ISO 17799 and HIPAA. Procedures, practices and guidelines form the basis for all security technology. Products such as ESM measure policy compliance with policies and modules for operating applications, systems and databases. These then interact with the actual computer environment. the components of an effective information security policy : †¢Security accountability: Stipulate the security roles and responsibilities of general users, key staff, and management. Producing accountability within these three staff categories will help your organization comprehend and manage expectations and provides a foundation for enforcing all other ancillary policies and procedures. This section should also define various classes of data, such as inner,basic and external, and confidential. By classifying the data, you can then make stipulations as to what varieties of employees are accountable for, and capable to modify or distribute, certain classes of information. For example, you may send out memos that say, "No confidential data may be circulated outside the business without management sign-off." †¢Group service plans: Generate policies for protected remote access, IP address administration and router, switch and configuration security procedures, and access listing (ACL) stipulations. Before they can be implemented, Indicate which important staff have to review which change procedures. For example, your security staff should review all recommended ACL modifications before your network administrators implement the changes. Define your r... ...n making options about method configuration and employ. This method will help you create specific safety goals along with a plan to tackle them. Before you manage protection you have to have a method to measure its usefulness. Your corporate security plan provides the suitable baseline standards against which to calculate compliance. There is no need to commence from scratch. Instead of analyzing each and every risk, take a look at what others are doing. Meet up with standards of due treatment by using current standards and industry "greatest practices". Focus on regulations and requirements from industry, partners and government. Some small companies have the propensity to outline security policy from the bottom up, beginning with the features of the equipment at hand. Medium and large businesses know that noise security guidelines begin in the top straight down.