Accounting Theory Essay Example | Topics and Well Written Essays - 750 words - 1

Accounting Theory - Essay Example Researchers use various methods and techniques to collect data, which is then analysed to create knowledge (Saunders, Lewis & Thornhill, 2012). Knowledge in this research refers to accounting facts and skills that people acquire through experience or education (Easterby- Smith,Thorpe, Jackson & Lowe, 2008). The interest of researchers during study processes constitutes establishing whether beliefs are in agreement with the facts. This paper focuses on ascertaining that various phenomena in accounting are real and they have particular characteristics. We intend to help readers know that various accounting information presented to stakeholders by accountants is characterised by validity, relevance, and reliability. Knowledge acts as a tool through which researchers communicate accounting information to humans (Given, 2008); therefore, proper research is critical founded on effective research philosophy is critical in knowledge generation. We had two approaches from which we were to choose one approach for this study; these are positivism and phenomenology. The selected approach for this paper was phenomenology. Phenomenology is a style of thought or method of systematically reflecting on and studying the structures of consciousness and all phenomena appearing in acts of consciousness (Given, 2008). Phenomenology adopts an induction approach, which is critical in collecting qualitative data and some quantitative data for further supporting beliefs about the accounting profession. Using inductive reasoning, we moved from specific observations to broader generalisations and theories concerning business accounting. While using this approach, we made three assumptions; first, the world subjective and socially constructed. Therefore, it is through the existence of human beings that the world receives meaning. Through our research on petroleum companies, we gave meaning to the world concerning the performance of the selected companies during the period of

Chartered Portfolio Manager- Week 8 Discussion Post and Student Essay

Chartered Portfolio Manager- Week 8 Discussion Post and Student Responses - Essay Example This is to help standardize the type and content of messages posted by financial firms on social media and to eliminate fraudulent content (Flynn, 2012). Among the rules to be followed include ensuring that there is explanation of how a firm is using social media to advertise, ensuring that there is a record of all communication on social media, and ensuring that a firm is accountable for all messages posted on social media by their employees (Bahadur et al., 2012). After highlighting the importance of social media to individuals and firms, Roland should also add the limits that should be in place to ensure safe and efficient advertising of financial firms. I agree to the rest of the post where Roland analyses the advantages and functions of FINRA to businesses and their clients but I think that he should consider adding the risks of financial advisors to firms. When Kyrette explains what social media advertising is all about, he should also consider stating the risks associated with financial advisors. In addition to this, he should also consider adding information on what FINRA stands for, and its functions in advertising when he gives advantages of social media to professionals. Although Sherard’s gives a clear discussion on who financial advisors are and their main functions in a financial firm, Sherard should consider adding the rules and regulations put in place by FINRA. After highlighting the advantages and disadvantages of financial advertisers to firms, Sherard should give an opinion whether he recommends financial advisors to firms or

Assessment Portfolio and Analysis Essay Example for Free

Assessment Portfolio and Analysis Essay The purpose of assessment. b.Your plan for including assessment when working with children. c.How you can use assessment to document children’s work. d.How you will use children’s interests and ideas when assessing. Assessment Portfolio and Analysis The mission is to help children/students to better themselves and be able to finish any task that they have started to the fullest. The goal is to determine where the child is at developmentally/educationally. I will learn where the child stands, what they already know and how farther they can be pushed to achieving our goal. According to the text, â€Å"Assessment is the process of gathering information about children from several forms of evidence, then organizing and interpreting that information† (Wortham, S.C. (2012). I know that it is the teacher’s responsibility to test the students, from that the teacher will be able to understand where each individual child stands. My plan for including assessment when working with children is to be able to carefully be assess the child and take my time. I will make accurate decisions regarding the child and will include the child’s parents as well for their input. One way that I can use assessment to document the child’s work is through portfolio. According to teacher.scholastic.com, â€Å"These purposeful collections of childrens work illustrate their efforts, progress, and achievements over time. Teachers and children can compile the collections together from work completed in the classroom. As they talk together about the childs interests and progress, they develop new activities for the child to focus on.† (http://teacher.scholastic.com/professional/assessment/perfassess.htm)

What Do You Mean By Hash Information Technology Essay

What Do You Mean By Hash Information Technology Essay A hash also called a digest, and informally a checksum is a kind of signature for a stream of data that represents the contents.  The closest real-life analog we can think is a tamper-evident seal on a software package: if you open the box (change the file), its detected. A  cryptographic hash function  is a  deterministic procedure  that takes an arbitrary block of  data  and returns a fixed-size  bit string, the (cryptographic)  hash value, such that an accidental or intentional change to the data will change the hash value. The data to be encoded is often called the message, and the hash values are sometimes called the  message digest  or simply digest. The ideal cryptographic hash function has four main or significant properties: It is easy to compute the hash value for any given message, It is  infeasible  to find a message that has a given hash, It is infeasible to modify a message without changing its hash, It is infeasible to find two different messages with the same hash. Cryptographic hash functions have many  information security  applications, notably in  digital signatures,  message authentication codes  (MACs), and other forms of  authentication. They can also be used as ordinary  hash functions, to index data in  hash tables, for  fingerprinting, to detect duplicate data or uniquely identify files, and as  checksums  to detect accidental data corruption. Indeed, in information security contexts, cryptographic hash values are sometimes called (digital) fingerprints,  checksums, or just  hash values, even though all these terms stand for functions with rather different properties and purposes. Q2. What are the principal elements of a public-key cryptosystem? Ans2. Public-Key Cryptosystems: Secrecy and Authentication, illustrates the essential elements of a public-key encryption scheme. Public key cryptography is an asymmetric scheme that uses a  pair  of keys for encryption: a  public key,  which encrypts data, and a corresponding  private,  or  secret key  for decryption. You publish your public key to the world while keeping your private key secret. Anyone with a copy of your public key can then encrypt information that only you can read. Even people you have never met. Plaintext: This is the original message or data fed into the algorithm as input. Encryption Algorithm: It performs various substitutions and transformation on plaintext. Secret Key: It is used for encryption. Ciphertext: This is the scrambled message produced as output. Decryption Algorithm: This is the encryption algorithm run in reverse. Q3. What types of information might be derived from a traffic analysis attack? Ans3. In a connection-oriented application, the frequency and duration could be determined. In either a connection-oriented or connectionless environment, the number and length of messages between parties could be determined. Traffic analysis attacks aim to derive critical information by analyzing traffic over a network. The two classes of traffic analysis attacks: link-load analysis attacks and flow-connectivity analysis attacks.   Countermeasures for such attacks are usually realized by properly padding the payload traffic so that the statistics of the overall traffic become significantly different from that of the payload traffic. Two basic countermeasure strategies are (a) to pad the traffic with constant inter-arrival times of packets (CIT) or (b) to pad the traffic with variable inter-arrival times (VIT).   Q4. What are three broad categories of applications of public-key cryptosystems? What requirements must a public key cryptosystems fulfill to be a secure algorithm? Ans4. Public-key systems are characterized by the use of a cryptographic type of algorithm with two keys. Depending on the application, the sender uses either the senders private key or the receivers public key, or both, to perform some type of cryptographic function. In broad terms, we can classify the use of public-key cryptosystems into the three categories: à ¢Ã¢â€š ¬Ã‚ ¢ Encryption/decryption: The sender encrypts a message with the recipients public key. à ¢Ã¢â€š ¬Ã‚ ¢ Digital signature: The sender signs a message with its private key, either to the whole message or to a small block of data that is a function of the message. à ¢Ã¢â€š ¬Ã‚ ¢ Key exchange: Two sides cooperate to exchange a session key. Several different approaches are possible, involving the private key(s) of one or both parties. Some algorithms are suitable for all three applications, whereas others can be used only for one or two of these applications. Public key schemes are no more or less secure than private key schemes in both cases the size of the key determines the security. But with public key schemes at least there is usually a firmer theoretical basis for determining the security since its based on well-known and well studied number theory problems. In order to solve the key management problem, the concept of public-key cryptography was introduced. Public-key cryptosystems have two primary uses, encryption and digital signatures. In their system, each person gets a pair of keys, one called the public key and the other called the private key. The public key is published, while the private key is kept secret. The need for the sender and receiver to share secret information is eliminated; all communications involve only public keys, and no private key is ever transmitted or shared. In this system, it is no longer necessary to trust the security of some means of communications. The only requirement is that public keys be associated with their users in a trusted (authenticated) manner (for instance, in a trusted directory). Anyone can send a confidential message by just using public information, but the message can only be decrypted with a private key, which is in the sole possession of the intended recipient. Furthermore, public-key cryptography can be used not only for privacy (encryption), but also for authentication (digital signatures) and other various techniques. Q5. What is digital signature standard? Ans5. This Standard specifies a suite of algorithms that can be used to generate a digital signature. Digital signatures are used to detect unauthorized modifications to data and to authenticate the identity of the signatory. In addition, the recipient of signed data can use a digital signature as evidence in demonstrating to a third party that the signature was, in fact, generated by the claimed signatory. This is known as non-repudiation, since the signatory cannot easily repudiate the signature at a later time. This Standard specifies algorithms for applications requiring a digital signature, rather than a written signature. A digital signature is represented in a computer as a string of bits. A digital signature is computed using a set of rules and a set of parameters that allow the identity of the signatory and the integrity of the data to be verified. Digital signatures may be generated on both stored and transmitted data. Signature generation uses a private key to generate a digital signature; signature verification uses a public key that corresponds to, but is not the same as, the private key. Each signatory possesses a private and public key pair. Public keys may be known by the public; private keys are kept secret. Anyone can verify the signature by employing the signatorys public key. Only the user that possesses the private key can perform signature generation. A hash function is used in the signature generation process to obtain a condensed version of the data to be signed; the condensed version of the data is often called a message digest. The message digest is input to the digital signature algorithm to generate the digital signature. The digital signature is provided to the intended verifier along with the signed data. The verifying entity verifies the signature by using the claimed signatorys public key and the same hash function that was used to generate the signature. Similar procedures may be used to generate and verify signatures for both stored and transmitted data. Q6. Explain authentication function: message encryption, message authentication code and hash function. Ans6. Message encryption: Message encryption is a process that encodes the data of a message so that unauthorized people cannot access it. The process of message encryption converts a message from readable text to scrambled or enciphered text, thus keeping the message content private. Only people who use a private key can read such a message. In fact, message encryption not only safeguards the message but also any attachments included with it. Therefore, message encryption is basically information scrambling, and the technology this process involves is very important for internal security in information technology-driven environments. When message encryption is properly used in such an environment, it helps establish a secure communication channel even in cases where the fundamental system and network infrastructure is not very secure. It is obvious that message encryption is of great significance when a message needs to be transferred through shared systems or network segments in which a number of people may otherwise be able to view it. Message encryption is an invaluable tool in situations where sensitive information needs to be safeguarded so that it cannot be seen or modified by other parties. Message authentication code: One of the reasons that encryption mechanism does not provide a good solution for message authentication is that it is difficult for the receiver to identify the legitimate plaintext. To address this problem, we can apply an error detection code to the message so that only legitimate plaintext can pass the error detection. Such error detection codes are used in the network communication to provide data integrity verification against bit errors introduced by communication channel noise. But it can not provide data integrity protection against malicious attackers. In light of error detection code, we can design a code that uses a secret key. Without the key, modifying the message in a way that it matches the code is impossible. This idea leads to the design of message authentication code (MAC). A MAC  algorithm, sometimes called a  keyed  (cryptographic)  hash function, accepts as input a  secret key  and an arbitrary-length message to be authenticated, and outputs a MAC (sometimes known as a  tag). The MAC value protects both a messages  data integrity  as well as its  authenticity, by allowing verifiers (who also possess the secret key) to detect any changes to the message content. Hash Functions: A hash function H is a transformation that takes a variable-size input m and returns a fixed-size string, which is called the hash value h (that is, h = H(m)). Hash functions with just this property have a variety of general computational uses, but when employed in cryptography the hash functions are usually chosen to have some additional properties. The basic requirements for a cryptographic hash function are: the input can be of any length, the output has a fixed length, H(x) is relatively easy to compute for any given x , H(x) is one-way, H(x) is collision-free. A  hash function  is any  well-defined procedure  or  mathematical function  that converts a large, possibly variable-sized amount of data into a small datum, usually a single  integer  that may serve as an  index  to an  array. The values returned by a hash function are called  hash values, hash codes,  hash sums, or simply  hashes.

Book Review Of The Name Of The Rose: The Name Of The Truth Essay

Imagine a medieval Benedictine monastery, with cellarers, herbalists, gardeners, librarians, young novices. One after the other, half a dozen monks are found murdered in the most bizarre ways, and the reader very quickly finds out that the monastery, supposedly a place of piety and tranquility is the place of sin and corruption. William of Baskerville, a learned Franciscan who is sent to solve the mystery finds himself involved in the frightening events inside the abbey. This is the story of "The Name of the Rose" by Umberto Eco. It is the year 1327 when William of Baskerville and his young scribe (Adso of Melk, who narrates the story many years later) arrive at the monastery. The monastery contains the greatest library of Christianity. The monks live "by books and for books" (351), however, only the librarian and his assistant are allowed to enter the stacks in the labyrinth of the library. The reason is that there are thousands of books by pagan, Jewish, Arab authors, and the librarian has the sovereign power to decide whose mind is mature enough to view these "heresies" (340). Naturally, the forbidden library, like heaven, becomes the place that all the monks crave for. Strange intrigues develop among the monks, and suddenly turn to murder. A gifted young illuminator, Adelmo, is killed; the next morning a second monk is found dead, plunged head first into a barrel of pigs' blood. Surprisingly enough, toward the end of the book it turns ou...

Legislative Proposal For New Indecency Language In Telecom Bill :: essays research papers

Legislative Proposal for New Indecency Language in Telecom Bill I. Summary   Ã‚  Ã‚  Ã‚  Ã‚  Although the October 16, 1995 legislative proposal purports to regulate â€Å" computer pornography†, the proposal contains fatal flaws which render the proposal at best counterproductive and at worst devastating to on-line communications. First, it prohibits, but fails to define, â€Å"indecent† speech to minors -- a dangerously vague, medium-specific, and, after decades of litigation, still undefined concept, which may include mere profanity. This may tie up successful prosecution of the law in courts for years to come, while courts wrestle to divine a constitutional definition of â€Å"indecent† -- and while companies are left with uncertain liability.   Ã‚  Ã‚  Ã‚  Ã‚  Second, the October 16 proposal may actually hold systems liable for communications over which they have no specific knowledge or control. The proposal purports to target those who â€Å"knowingly† send prohibited communications -- itself a relatively low standard of liability that may not even require actual intent or willfulness. Nevertheless, because the proposal i) defines the elements of criminal liability in vague and contradictory terms, and ii) eliminates safeharbors in the Senate bill that would define a clear standard of care, it might hold systems liable for actions that don't reach even a â€Å" knowingly† standard of liability. As a result, access providers, system managers and operators, and employers may potentially be liable for actions of users over which they have no specific knowledge, intent, or control.   Ã‚  Ã‚  Ã‚  Ã‚  For any company that communicates by computer, the proposal: 1) Creates liability for, but never defines, â€Å"indecent† speech, a dangerously vague standard that could leave companies criminally liable for use of mere profanity; 2) Establishes vague and contradictory standards of liability that could leave innocent companies vicariously liable for communications over which they have no control; 3) Strips workable affirmative defenses from the Senate bill, eliminating a clear standard of care for companies.   Ã‚  Ã‚  Ã‚  Ã‚  Not only does the proposal endanger companies, it fails to protect children. The indecency standard guarantees that enforcement will be tied up in the courts for years to come. Companies will be particularly reticent to identify and eradicate prohibited communications when they are incapable of discerning which communications are â€Å"indecent† and when the company's consequent knowledge of the communications may actually make them liable. At worst, the proposal will either shut down systems entirely or will shut down any attempts to constructively monitor and screen systems, as providers take a know-nothing stance to avoid prosecution for purported knowledge. II. The â€Å"Indecency† Standard and Uncertain and Conflicting Standards of Culpability Implicate Innocent Companies But Fail To Protect Children. A. The undefined â€Å"indecency† standard is possibly unenforceable and certainly counterproductive.   Ã‚  Ã‚  Ã‚  Ã‚  Although the October 16 proposal purports to regulate â€Å"computer

Should a Pregnant Woman Be Punished for Exposing Her Fetus to Risk?

In some ethical and legal respects a pregnant woman and her fetus can be considered separate. Both the woman and the fetus are ordinarily affected by the well-being of one another for as long as each of them live. The ethical and legal issues are challenged deeply in cases where the well-being of the fetus and the mother appear to be in conflict.Our society struggles with identifying cases where the pregnant woman’s interests and/or behaviors might put her fetus at risk. Criminal and/or civil commitments should be used to bar pregnant women from exposing their fetuses to risk. The state of Wisconsin enacted a statute allowing pregnant women whose habitual drinking exposes a fetus to substantial risks of physical harm to be taken into custody and undergo involuntary patient alcohol treatment.Other states have proposed or enacted bills that respond to women who expose a fetus to the harms of alcohol in pregnancy by means such as requiring involuntary civil commitment of the woma n, requiring health practitioners to report newborns demonstrating prenatal exposure, expanding definitions of child neglect to include neonatal harm or prenatal damage to a child, and defining such acts as criminal mistreatment in the first degree. 2 There have been many efforts to restrain women from exposing their fetuses to damaging drugs, specifically cocaine, by applying law enforcement measures.In the prominent case of Whitner vs. State of South Carolina (1997), Cornelia Whitner was charged with criminal child neglect for exposing her fetus to cocaine. She was sentenced by a South Carolina court to eight years in prison. Her viable fetus was found to be protected under the state’s child endangerment statute. South Carolina currently remains the first and only state whose law recognizes the viable fetus as a person and accordingly permits criminal prosecution of women for endangerment of a fetus.Another prominent case that was reviewed by the U.S. Supreme Court was Ferg uson vs. City of Charleston (2001). In 1989, a public hospital in Charleston, South Carolina began implementing a policy to randomly test women for drugs who came for prenatal care or delivery without their informed consent. If the women tested positive, they were arrested and not given the opportunity to seek drug treatment. In 1990, the policy was modified to allow the women to avoid being arrested if they entered into a drug treatment program, attended all their counseling appointments, and passed all their subsequent drug tests.Ten women tested positive for cocaine were arrested and responded by suing the hospital and the state. In 2001, the U. S. Supreme Court ruled in favor of the women because the tests were administered without their consent. Drug and alcohol addictions are illnesses that require some type of effective treatment to overcome them. I believe that women don’t intentionally expose their fetuses to drug or alcohol abuse, but if it happens, I believe the pr oblem needs to be identified and addressed immediately because obviously there is a problem.In my opinion, I believe that women should be punished for exposing their fetuses to drug and alcohol abuse. The fetuses are innocent and shouldn’t have to suffer on the ignorance of their mother. I think that treatment should be offered and monitored frequently. If the program is not followed by the pregnant woman, then she should not be allowed the opportunity to raise the child until she has proven that she will provide a safe and drug-free environment for the child.