The Changing Face Of Basketball Essay example -- essays research paper

The Changing Face of Basketball Basketball has come a long way since its soccer ball and peach basket beginnings in that its style, players, facilities and leagues have developed dramatically and gained tremendous popularity. Salaries have increased from Bob Cousy's minute $45.00 a game (Minser 37) to Michael Jordan's $300,000 + per game (Minser 37). Basketball is a sport in which all ages can participate in any way, shape, or form and is a big part of American society today. In 1891 James A. Naismith invented basketball at a YMCA gymnasium in Springfield, Massachusetts (Hollander 4). He told a custodian to nail two peach baskets 10 feet high on opposite ends of the gymnasium walls. The first teams consisted of nine players on each side (this was later changed to five because of roughness) (Hollander 5- 7). The main rules were one could not take more than two steps with the ball, which meant one would have to dribble it and it was not to be a contact sport, so one was not allowed to tackle or push, etc... or a foul would be called. The rules have developed in that a shot clock was installed. The shot clock is a 24 second clock that a team had to shoot within that time period (Minsky 12). Basketball has developed in that players have become more flashy, facilities have become bigger and more complex, and leagues have grown. The 50's marked a period of fundamentals. Teams practiced shooting, dribbling, and passing. they also emphasized execution; something lacking in today's game. Execution is the running of plays to perfection. Basketball in the 50's was dominated by 6'10† George Mikan of the Minneapolis Lakers (Minsky 14).Mikan was a disciplined team leader who had a masterful soft shot. Big George led the Lakers to five National Basketball Association (NBA) championships in six years, making them the first professional basketball dynasty (Minsky 14). Growing up, George was very uncoordinated and was cut from almost every basketball team he tried out for; however, a man named Ray Meyer was the coach of DePaul University and dedicated his training sessions to Mikan (Minsky 15-16). George worked very hard; he even took dance lessons to improve his agility and footwork. He also played one - on - one with shorter but faster players in order to improve his defensive positioning. He also jumped rope, played hours of catch with tennis and medicine balls, and pra... ...arenas, enormous crown support, and plenty of luxuries (Hollander 60-69). Original salaries were microscopic compared to salaries today, especially when compared to other professionals. Basketball today is being sold to the public more than any other sport. Corporate sponsors have lured players with million dollar offers. It is amazing at the difference between the salaries of basketball players and professionals such as teachers, nurses, social workers , and even what we pay our clergy. The public wants to be entertained, and will pay for it, but fails to give adequate payment to professionals who affect our daily lives. The style of play, players, facilities, and leagues have developed dramatically and gained tremendous popularity since its soccer ball and peach basket beginnings. Thesis Statement: Basketball has come a long way since its soccer ball and peach basket beginnings in that its style, players, facilities and leagues have devoloped dramatically and gained tremendous popularity. I. History A. What B. When C. Basic rules II. Development A. First great players B. Facilities C. Leagues III. Salaries A. Original B. Salaries now C. Salaries compared to other professions

The Need for Information Security Management to Medium Size

The Need for Information Security Management for Small to Medium Size Enterprises ICT 357 Information Security Management Leong Yuan Zhang 31741147 Trimester 1 Murdoch University Contents Abstract2 Introduction2 Justifying The Need for Sound Information Security in Any Organisation2 Linking Business Objectives with Security3 Incident Response Management and Disaster Recovery4 Mobile Device Security Managment5 Biometric Security Devices and Their Use6 Ethical Issues in Information Security Management7 Security Training and Education7Defending Against Internet-Based Attacks8 Industrial Espionage and Business Intelligence Gathering9 Personnel Issues in Information Security9 Physical Security Issues in Information Security10 Cyber Forensic Incident Response10 Conclusion11 References11 Abstract Small to Medium Size Enterprises (SMEs) contribute greatly to the economy in many countries despite the many challenges that they face. Lesser budgeting, resource planning and time management are j ust some of the limitations that they might encounter.Comparing this to a larger enterprise or government body, SMEs seems to have different approaches with regards to information security, sometimes understating the importance due to the constraint mentioned. This paper aims to study the issues relating to introduction and implementation of info security regimes in SMEs compared to larger organisations. Introduction Small and medium enterprise are defined by the number of personnel working for the company, around the upper limit of 250 to the lower of 50. They usually lack resources, competencies and management to implement strategies externally and internally for their operations.This paper will focus on the implementation of information security regimes of SMEs and provide a comparison to large enterprises. The paper explores the multiple categories of information security, attempt to list the disadvantages faced by SMEs and how sometime large enterprises are unable to match a SM E in the capability to respond to security threats Justifying The Need for Sound Information Security in Any Organisation The internet age brought upon new challenges to the business world, both SMEs and large organisation are continuously investing substantial resources to secure their presence on the internet.With increasingly virtualized business networks and expanding corporate ecosystem, more information have been created or converted into digital format. Digitalized information can be saved in different storage devices and transmitted over a plethora of interconnected network both internally and externally (Radding, 2012). Understandably, crime and security threats to information are becoming more commonplace as the reliance on Internet in business activities increase .Threats such as hackers, business competitors or even foreign governments can employ a host of different methods to obtain information from any organisation (Symantec). Yet no effective business would totally is olate themselves from using digitalized info to prevent such incidents; competitiveness or success of these organisations is linked to right information delivered on time. At its worst erroneous info may result in serious loss of potential earnings and damage to the organisation's â€Å"brand†(Juhani Anttila, 2005).A significant element of information security are the cost and personnel expertise required with the designing, development and implementation of an effective security system. There is a need for major investment to be invested to build and maintain reliable, trustworthy and responsive security system (Anderson, 2001). Since most SMEs tend to have to operate under tight budgeting, extreme limited manpower and many different needs competing for limited supply of resources, thus placing information security down the priorities list (Tawileh, Hilton, ; Stephen, 2007).Additionally, the lack of awareness to the negative consequences of info security issues and threats a nd the perception of less strict regulatory compliance requirements, information and communications infrastructure within these SMEs remain highly unsecured. Despite that, most organisations do at least have some form of basic security in the form of anti-virus softwares. Other types of security software like firewall or authentication software/hardware are considerably less popular; perhaps due to the additional complexity of having to install and configure them for the organisation usage (ABS, 2003).Linking Business Objectives with Security Security can impact a company's profitability in both positive or negative ways. It fully depends on how it is being controlled, too little will not be enough while too much may cause bottlenecks within the company internal processes. One example would be background checks on possible new employees. At times, the duration of the check may take longer than the period of employment, especially when hiring temp staff to cover short term. In their book, Christian Byrnes and Paul E.Proctor argues that to eliminate the last 20% of risk that might occur would inversely required 80% more money to implement which can be seen in Figure 1. Figure 1 It is common practice in large organisations to organise computer security around technologies, with a dedicated department running the show alongside the IT department. However computer security should be more business oriented as it is easier to achieve the security targets if good business practices are being followed. For SMEs, it is also far easier to utilise xisting employees who specialize in specific business roles to take up security positions. In the same book, Christian Byrnes and Paul E. Proctor also provided a table which list down the common security roles and the ideal personnel to handle it: Table 1 Linking security with business visions is also important as it would allow for better persuasion to the top managements to approve or push through with security purchases, mast er plans or policy changes. To achieve this, the motion put forth must undergo a 5 step structured framework – assess, analyse, strategize, align and communicate.Assess the company's current and future security role so as to achieve a good understanding of the current security model. Details on the security capabilities within the employees, processes and current technologies should be documented properly for the next step to be carried out with more accuracy. After collecting the raw data, using analytical tools and method to conduct a security gap analysis will show the differences between the current security model and the preempted requirements. With a clear overview of what needs to be do, next phase planning can be done to piece together to form a viable and strong strategy.Executives and managers at all levels must understand the new steps that are to be undertaken for the new strategy. Such communications may be more effective in SMEs than larger organisations as the members of the security planning may be key personnel that are required to participate rather than a separate IT security team (PricewaterhouseCooper). Incident Response Management and Disaster Recovery Incident response management is the process of managing and responding to security incidents. As organisations may encounter plenty of incidents throughout the day, it is important that incident responses are carefully anaged to reduce wastage of manpower and resources. The most appropriate level of response should be assigned to on any security incident to maximize efficiency; there is no merit in involving senior management in a response to an incident that has minimal impact on business (BH Consulting, 2006) Disaster recovery is the process used to recover access to an organisation's software, data and hardware that are required to resume the performance of normal, critical business functions. Typically this will happen after either a natural disaster or manmade disaster. (Disaste r Recovery)Incident response management used to be separated into different entities, natural disasters , security breaches and privacy breaches were handled by risk management, information security department and legal department. This increased the cost of incident management and reduce utilization of existing resources and capabilities. By merging the 3 into one overarching incident management methodology specified with an incident response team and a charter, reduced cost and efficient usage of resource can be achieved (Miora, 2010) In larger organizations, incident response team may contain both employees and third party observers from vendors.External vendors may provide the expertise to manage an incident that could be overwhelming to the current employees. This however may not be feasible for SMEs due the financial constraints. Most likely, the incident response management team would be formed using current employees and a senior management personnel would lead the team. The response team would be the ones who do the planning scenario for each different types of incident and the type of responses required, ensure that clear processes and procedures are in place so that responses to incident are coherent.Communications between members are typically standardized be it for large organisations or SMEs; method of contact such as emails and non-email like phone calls or messages are used to inform team members (BH Consulting, 2006). Disaster recovery extremely important as well, more so for SMEs. A survey from US Department of Labor provided an estimation that around 40% of business never reopen after a disaster and of the remaining around 25% will close down within 2 years (Zahorsky). Unfortunately, not many SMEs have a disaster recovery plan in place to protect themselves.This is due to the idea that disaster recovery is costly and requires alot of resources and expertise to put in place one. This is true to a certain extend as large organisations normally spend amounts to put in place backup servers and remote hot recovery sites. However with increasing cloud-based technologies and availability of server virtualization, disaster recovery can become affordable even for SMEs. Up and coming cloud solution and renting space in secure data center via colocation are some of the solutions that SMEs can consider.Even without any or little IT staff, by paying the colocation provider they can assist to manage the setup and maintenance services (Blackwell, 2010). Mobile Device Security Managment The increasing sophisticated mobile devices together with high bandwidth network is creating a tremendous security management challenge for CIOs and other IT professionals. Proprietary and confidential data can now be moved outside of the secure perimeter of the enterprise and onto mobile devices that can be brought anywhere in the world by employees.These devices have a variety of data communication and storage technologies, such as email/PIM synchron ization software, infrared data transmission, Bluetooth ® and removable data storage. As a result, it is easy for mobile devices to become strongholds of enterprise information (Good Technology, 2009). Of course with that brings additional threats to an organisation as mobile devices are susceptible to attacks as well. In both SMEs and large organisations, there is a definite need to regulate the use of mobile devices to prevent information leakage.As they can used in a variety of locations outside the organization’s control, such as employees’ homes, coffee shops, hotels, and conferences, this makes them much more likely to be lost or stolen than other devices, so their data is at increased risk of compromise (Souppaya & Scarfone, 2012). The most extreme application of mobile device management can be see within government bodies, specifically in the defense sector where secondary functions of such devices such as cameras are to be disable. However, this method would not be easily applied to SMEs as employees may find it to be too restrictive.Rather, having a clear policy on the usage of mobile devices and prohibiting employees from attaching their devices to the workstations would be a better option to enforce. Biometric Security Devices and Their Use Biometric devices identifies an individual through physical or behavioral characteristics such as fingerprints, palm geometry or retina. It is extremely secure as it cannot be borrowed, stolen or forgotten (Liu & Silverman, 2001). The table below shows the various type of biometric devices and their advantages/disadvantages:The table, as seen in the report from Dell explains clearly some of the limitations of biometric devices. Size for example must be taken into consideration as well, hand geometry scanning devices are bulky and therefore not suited for say unlocking your workstation as compared to using it to unlock a door. However, not many organisations are adopting biometric as part of their security plan. Those that do use biometric are mostly geared towards physical security of secure areas where access are to be restricted.Conventional authentication methods are still much preferred with regards to virtual access like emails, workstations and applications. The higher cost of using biometric devices as a security solution is also another concern for SMEs that wishes to utilise them. They would need to evaluate their nature of business, how and where biometric would fit in to maximize value for money. Ultimately, aligning the need for biometric security devices as a security solution to business objectives is a must, else cheaper alternatives would have to be examine and evaluated instead.Ethical Issues in Information Security Management Some professions such as law and medicine have in place a codified set of ethics that its practitioners are required to honor to protect the privacy of their clients. Violations are dealt with in the harshest possible terms, and even minor lapses can result in significant penalties. For IT however, there are no such codification. Technology professionals generally abide by personal codes of conduct and are essentially self-policing. Additionally, technology raises complexities that go beyond typical questions of what’s right or what’s fair.Areas such as data access and capture, processing speed, tracking and monitoring, and job redesign are just a few examples of IT capabilities with ethical considerations. (Relkin, 2006) Both SMEs and large organisations have to be able to cope with ethical issues such as privacy of personal information, intellectual property and cyber crime. In an effort to safeguard company secrets, many employees can be exposed to electronic or other forms of surveillance. Email screenings and monitoring internet usages are just some of the methods that can be employed.There is a need to clearly define policies that involve such practices and the boundary must be draw and commu nicated to all employees so as to safeguard the organisation from breaching privacy laws and from being sued by employees. (Tiwary, 2011) Security Training and Education Security training and education is becoming increasing important for employees due to emergence of end-user computing as an critical component of information security. A typical end-user has access to most vital information that an organisation has in its possession.They have knowledge of how protection systems put in place to secure information work and a small amount of more ingenious users may even know how to circumvent those systems. Most users however lack the knowledge that is required to help protect the organisation information and it is in this area that they should be educated in order to make better decisions when facing with threats and vulnerabilities that can be discovered during the course of work. (Hight, 2005) Security Education, Training and Awareness program otherwise known as SETA is designed to set the security tone to the employees of an organisation.Making it part of a new employee's orientation will ensure that all employees know and understand the reasons of the security policies that are in place at any organisation. Implementation of such a program can be done at any organisation, requiring only properly written security policies and outlining guidelines that have to be followed. A good security program ensures that end user mistakes can be reduced and that employees understand the consequences of their actions when using their work stations or insert unauthorised USB devices into them. Defending Against Internet-Based AttacksWith an increasing reliant upon the internet, internet based attacks have been slowly increasing. Organsations that has a presence over the internet or utilizes web based technologies are more prone to such as attacks. Internet worms, viruses, malware and distributed denial of service are just some of the types of threats that could occur. Orga nisations should look to prevent such incidents from occurring by securing applications that are made available over the internet and securing organisation infrastructures exposed over the internet (Klein, 1999).To carry out an attack, the attacker must first obtain sufficient control over a target system. They would most likely do some reconnaissance on the target, performing a number of scans to looked for weaknesses. Areas like remote accessible network services in default OS configurations, sendmail, sshd, RPC and Windows file sharing are some of the services exploited. Ports that are unsecured, memory handling, targeting applications like web browsers and plug ins are also some of the methods that attackers can use.The web browsers in particular are seeing a rising trend of being targeted as browsers are extremely prone to having exploitable vulnerabilities. The internet distribution model also allows attackers to attack a user's web browser without even directly connecting to the cilent; planting malicious coding at specific websites where the user normally visits will achieve the aim as well (Moshchuk, 2000). Prevention of such attacks are extremely important, firewall and anti viruses are just the tip of an iceberg when it comes to methods that can protect an organisation's information.Many firewalls being sold today are considered application aware and can understand protocols and commands that are being used. This allows them to determine whether or not incoming traffic to any applications or network services are malicious or not. Properly configured application aware firewall would be able to prevent common attacks thru telnet, SSH, HTTP, FTP, SMTP, SIP and applications which can be vulnerable. Additionally Intrusion Detection systems (IDS) and Intrusion Prevention systems (IPS) can also be used against application or network based attacks.When paired together with an application aware firewall, some intrusion detection systems have the ability to t hwart off attackers by talking directly to the firewall to block the source IP address. There are no right or wrong solutions to defending an organisation's network, it all boils down to which products would be suited to the organisation's needs. SMEs typically would use more of off the shelf type of applications and intrusion detection prevention system (IDP) would be a better fit for such applications.Off the shelves applications uses alot of common protocols such as FTP, HTTP etc that should adhere to RFC standards and IDP is configured to block malicious or traffic that does not comply with RFC standards automatically. For larger organisations, they tend to have third party or home grown applications which developers may or may not have complied with RFC standards, IDP solutions may not have much of an effect for them. Industrial Espionage and Business Intelligence GatheringEvery organisation in the world will have collected some form of information regarding their competitors, through market scanning, industrial profiling or even direct hire of employees from their competitors. Such intelligence gathering are definitely part and parcel activities used for market research and benchmarking. However, there are uncertain boundaries separating competitive intelligence gathering and industrial espionage. The laws in place at times are unable to set such limits and it would seem reasonable to define industrial espionage as intelligence practices of questionable ethics instead (Crane, 2005).Be that as it may, industrial espionage is a very critical threat against SMEs. A succesfully SME breaking in saturated markets would have attained some form of breakthrough in order to stand out. Regardless of whether it is a formulae or business process, competitors would wish to obtain such knowledge in order to raise their own profiles. To safeguard their secrets, SMEs would have to ensure that their security system in place are adequate and their employees educated on the topic. SMEs have to identify that information that would critically harm the company and the value of such information to the company and its competitors.Access to such â€Å"crown jewels† must be controlled and employees must be educated on security awareness programs. Despite that, employees are still the strongest and weakest link. Humans tend to react better to carrots than sticks and most of the time competitors would aim for that. Hiring professionals to perform social engineering, blackmailing, lure of monetary gains are hard to prevent. (Podszywalow, 2011) Personnel Issues in Information Security Human related security issues are extremely problematic and complex in organizations.They involve all the individuals who make up the organization, from top-level managers to clerical staff. It is crucial that the top management recognize that for security management to ultimately succeed, not only the technical dimension must be taken into account, the human aspect of secur ity must not be ignored as well. People issues within an organisation can have an impact on it's ability to effectively manage security. Uncommitted and uninvolved senior managers; unqualified, untrained and careless employees; former disgruntled employees and organizational members’ resistance to change are just some of the potential issues ertaining to human resource that might occur. Hence, to achieve security effectiveness, these issues must be addressed as a whole (Goh, 2003) For SMEs, when hiring an new employee, the employment contract should expressly emphasize the employee's duty to keep certain types of information confidential both during and after the employee's tenure. The language and structure of the contract should be made clear so as to prevent any potential misunderstanding or any loopholes that can be exploited. The employee must sign the agreement before he or she begins to work.The contract can also be included with an employee's personal file to keep tra ck. Even when exiting, care must be taken to ensure that documents, records and other information concerning the company proprietary assets in the possession of the leaver must be surrendered and returned to the company. Conducting a exit interview will help to refresh the terms of employment agreement and trade secret law with the leaver. The employee should be acknowledge in writing that he or she is aware of the obligations and will not disclose any trade secrets of the former employer.Physical Security Issues in Information Security Physical security breaches can sometimes be more devastating than technical breaches like worm attacks. The loss of data, loss of availability either from systems being shut down or by bomb or arson must be considered when dealing with physical security. With the invention of easily concealable USB drives or bombs, coupled with unauthorized access is makes physical security becoming more important. Data transfer speeds have increased as when, allowin g for transferring of a large amount of data in a relativity short period of time.As with any other security planning, physical security must be included to ensure that the risk of above mentioned are reduced. Access to areas such as server rooms or routers or where documents are kept and archived must be control, just locking the doors doesn't seems to be enough now. Access control cards, biometrics system can ensure that only authorised personnel be allowed in. Securing the personal computer of employees, especially if they are using laptop is equally important. Laptop locks and OS hardening to prevent unauthorized usage of USB devices are not allow (Giannoulis & Northcutt, 2007).Cyber Forensic Incident Response Computer forensics is the science of acquiring, retrieving, preserving, and presenting data that has been processed electronically and stored on computer media. When paired with incident response, their job becomes more challenging. They would have to find where a breach o ccurred, plug the hole, then proceed to get the affected server or servers back into service, and then if possible, gather evidence on the intruder for further action and analysis (Daniel & Daniel, 2009)SMEs unfortunately with their limited resources may have to compromise. instead of having a dedicated team to deal with incident response, they might consider getting current employees involved within IT such as server, networking or on site support engineers to carry out such a role. If they have extra budget however, it would work to their benefit if they send their resposne team for courses pertainning to cyber forensic. The additional knowledge will allow the response team to perform more effectively should a threat occur ConclusionSmall and medium enterprises typically faces the same the type of threats that will happen to larger organisations, however their approach and response to the same threat may differ greatly due to the limited resources; human, technical, physical avail able to them. SMEs will have to sometimes think out of the box and be very careful in planning resources for security within the company. The type of hardware, software used for security may be similar to larger organisations however, the setup and configuration may be miles apart as well. SMEs, will have be extra vigilant against information security threats.References (n. d. ). Retrieved March 10, 2013, from Symantec: http://securityresponse. symantec. com/avcenter/security/Content/security. articles/corp. security. policy. html ABS. (2003). Business Use of Information Technology (2001 – 02). Canberra: Australian Bureau of Statistics. Anderson, R. J. (2001). Why Information Security is Hard – An Economic Perspective. in Proceedings of the Seventeenth Computer Security Applications Conference (pp. 358-365). IEEE Computer Society Press. BH Consulting. (2006). Incident Response White Paper. Dublin: BH Consulting. Blackwell, G. 2010, May 25). Disaster Recovery For Small Business. Retrieved March 13, 2013, from Small Business Computing: http://www. smallbusinesscomputing. com/biztools/article. php/10730_3884076_2/Disaster-Recovery-For-Small-Business. htm Crane, A. (2005). In the company of spies: When competitive intelligence gathering becomes industrial espionage. Nottingham: International Centre for Corporate Social Responsibility. Crist, J. (2007). Web Based Attacks. SANS Institute. Daniel, L. E. , & Daniel, L. (2009, September 30). How Is Computer Forensics Different from Incident Response?Retrieved March 13, 2012, from ExForensic: http://webcache. googleusercontent. com/search? q=cache:http://exforensis. blogspot. com/2009/09/how-is-computer-forensics-different. html Disaster Recovery. (n. d. ). Disaster Recovery. Retrieved March 13, 2013, from Disaster Recovery: http://www. disasterrecovery. org/ Giannoulis, P. , & Northcutt, S. (2007). Physical Security. Washington: Security Laboratory: IT Managers – Safety Series. Goh, R. (2003). Info rmation Security: The Importance of the Human Element. Singapore: Preston University. Good Technology. (2009). Mobile Device Security. Good Technology.Hight, S. D. (2005). The importance of a security, education, training and awareness program. Householder, A. , Houle, K. , & Dougherty, C. (2002). Computer attack trends challenge Internet security. IEEE Computer , 35 (4), 5-7. Juhani Anttila. (2005, March). Retrieved March 13, 2013, from QualityIntegration: http://www. qualityintegration. biz/InformationSecurityManagement. html Kelly, L. (2011, November). The top five SME security challenges. Retrieved March 13, 2013, from ComputerWeekly. com: http://www. computerweekly. com/feature/The-top-five-SME-security-challenges Klein, D. V. (1999).Defending against the wily surfer – Web based attacks and defense. California: The USENIX Association. Liu, S. , & Silverman, M. (2001). A Practical Guide to Biometric. IT Pro. Miora, M. (2010). Business Continuity. Los Angeles, California, USA. Moshchuk, A. N. (2000). Understanding and Defending Against Web-borne Security Threats. Washington: University of Washington. Podszywalow, M. (2011, November 29). How to Detect and Stop Corporate Cyber Espionage. Retrieved March 13, 2013, from The Data Chain: http://www. thedatachain. com/articles/2011/11/how_to_detect_and_stop_corporate_cyber_espionagePricewaterhouseCooper. How to align security with your strategic business objectives. PricewaterhouseCooper. Proctor, P. E. , & Byrnes, F. C. (2002). The Secured Enterprise: Protecting Your Information Assets. New Jersey: Prentice Hall. Radding, A. (2012, January 04). Retrieved March 10, 2013, from Brainloop: http://www. brainloop. com/fileadmin/assets/PDFs/White_Papers/brainloop_white_paper_info_sec_options. pdf Relkin, J. (2006). 10 ethical issues raised by IT capabilities. CNET Networks Inc. Souppaya, M. , & Scarfone, K. (2012). Guidelines for Managing and Securing Mobile Devices in the Enterprise.National Institute of Standar ds and Technology. Tawileh, A. , Hilton, J. , & Stephen, M. (2007). Managing Information Security in Small and Medium Sized Enterprises: A Holistic Approach. Information Security Solutions Europe Conference, (p. 11). Warsaw. Tiwary, K. D. (2011). Security and ethical issues in it: An organisation perspective. International Journal of Enterprise Computing and Business . Zahorsky, D. (n. d. ). About. com. Retrieved March 13, 2013, from Disaster Recovery Decision Making for Small Business: http://sbinformation. about. com/od/disastermanagement/a/disasterrecover. htm

School Of Business And Computer Science - 1138 Words

SCHOOL OF BUSINESS AND COMPUTER SCIENCE CENTRE FOR INFORMATION TECHNOLOGY AND ENGINEERING (CITE) B.ENG (HONS) ELECTRICAL AND ELECTRONIC ENGINEERING TECHNOLOGY Course : Advanced Computer Aided Systems (Electrical) Lecturer : Daniel Ringis WS3 : PCB Manufacture Submitted by : Valmiki Singh (26908) Task 1 a. Dry Film Resist Coating material to mask a copper pattern that is designed for a printed circuit board to accommodate the etching and solder. b. Clean room A room in which the concentration of air born particles is controlled to lessen the effect dust has on imaging. c. Photoplot The product of scanning imaging data onto films. Referred to as artwork, and are required for PCB fabrication. d. 2oz Copper The weight of copper present in one sqft. of area on the PCB. 2oz indicates the overall thickness of copper on the walls. e. Panelling The process in manufacturing which uses a large base material containing more than one circuit patterns which is extracted to smaller boards after the manufacture process. f. CNC Drilling Computer numerical control drilling, is a system that uses computers and software to automate drilling. g. Lamination The process of bonding together two or more layers of materials with the use of heat and pressure. h. Etching The process of selectively removing undesired or unwanted copper areas from the surface of a PCB by means of chemical action. i. Registration holes Holes punched on the PCB that is used toShow MoreRelatedThe Role of Technology Advancements in Society837 Words   |  3 Pagesis the computer. The computer has unquestionably impacted popular culture in America. After the Industrial Revolution, the computer age developed. 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Social Influence - 4418 Words

Social influence occurs when ones emotions, opinions, or behaviors are affected by others.[1] Social influence takes many forms and can be seen in conformity, socialization, peer pressure, obedience, leadership, persuasion, sales, and marketing. In 1958, Harvard psychologist, Herbert Kelman identified three broad varieties of social influence.[2] 1. Compliance is when people appear to agree with others, but actually keep their dissenting opinions private. 2. Identification is when people are influenced by someone who is liked and respected, such as a famous celebrity. 3. Internalization is when people accept a belief or behavior and agree both publicly and privately. Morton Deutsch and Harold Gerard described two†¦show more content†¦It is the most common and pervasive form of social influence. Social Psychology research in conformity tends to distinguish between two varieties: informational conformity (also called social proof, or internalization in Kelmans terms ) and normative conformity (compliance in Kelmans terms).[4] There are naturally more than two or three variables in society influential on human psychology and conformity; the notion of varieties of conformity based upon social influence is ambiguous and undefinable in this context. In the case of peer pressure, a person is convinced to do something (such as illegal drugs) which they might not want to do, but which they perceive as necessary to keep a positive relationship with other people, such as their friends. Conformity from peer pressure generally results from identification within the group members, or from compliance of some members to appease others. [edit] Minority influence Main article: Minority influence Minority influence takes place when a majority is influenced to accept the beliefs of behaviors of a minority. Minority influence can be affected by the sizes of majority and minority groups, the level of consistency of the minority group and situational factors (such as the affluence or social importance of the minority).[5] Minority influence most often operates through informational social influence (as opposed to normative socialShow MoreRelatedPersonal Responsibility And Social Influence903 Words   |  4 Pages Personal Responsibility vs. Social Influence Personal responsibility is greatly affected by social influence in today’s society. AP by John Updike is a short story which exemplifies this belief. Social influence occurs when one s emotions, opinions, or behaviors are affected by others. In this story, Sammy is a store clerk, tending to his personal responsibility of working and making money to support his household. 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On a daily basis we are deluged by numerous efforts by others to influence us, and that’s why, the study of social influence has long been a dominant matter of analysis for social psychologists and researchers in many other social sciences (e.g. marketing and poli tical science). Social Psychologists focus on the situation.Read MoreSocial Influences on Behavior Essay1300 Words   |  6 PagesSocial Influences on Behavior Rhonda Hager PSY/300 June 25, 2012 Teresa Neal Social Influences on Behavior Introduction All humans’ behavior is affected by social influences to some extent. The level of influence will vary from person to person, depending on the several factors, such as self-esteem, their level of self-awareness, morals, and values (Velden, 2007). People do many things to ensure they are accepted by the people in their group and to keep from being ostracized by individualsRead MoreSocial Influences Of Social Influence830 Words   |  4 PagesSocial influence is an essential focus of study for researchers and social psychologists. Social influence pertains to different methods utilized by individuals to impact the feelings, behaviors and beliefs of others through interpersonal relationship (Fiske, 2008). Also, some key concepts in the analysis of social influence include conformity, compliance, and obedience. Compliance refers to a change in performance in response to an overt or an obscure demand made by a different individual. Hence

Herbert Marcuse’s An Essay on Liberation - 3414 Words

Herbert Marcuse’s An Essay on Liberation We know that the economic evolution of the contemporary world refutes a certain number of the postulates of Marx. If the revolution is to occur at the end of two parallel movements, the unlimited shrinking of capital and the unlimited expansion of the proletariat, it will not occur or ought not to have occurred. Capital and proletariat have both been equally unfaithful to Marx. - Albert Camus, 1953 The validity of Marxist political theory has been seriously challenged by the realities of European civilization, both during the inter-war years and especially after WWII. The threat has been two-fold; on the one hand, was the refusal of capitalism to fail, a failure that Marxists had†¦show more content†¦Central to Marx’s economic model is the contraction of the capitalist class through the function of competition and the corresponding increase in the proletariat. This immizeration, coupled with the increasing degradation of the working classes, was to set the stage for the revolution. What Marx didn’t foresee was the pragmatic decision on the part of capital to allow the standard of living to rise among the workers, thereby easing tension and providing a market for their wares.1 Capitalism also became more complex structurally than the Marxist model. Public ownership of corporations via the stock market and the rise of a new class, the technician (brou ght about by an explosion in manufacturing technology), blurred the lines of societal stratification. To further complicate matters, liberal democracies began to manage national economies, thereby stabilizing the marketplace and apparently ending the old bust-or-boom business cycle. The oppressive nature of industrial capitalism seemed to be giving way before a more egalitarian consumer society, fueled by an ever rising standard of living. Put simply: capitalism was giving the people what they wanted. Or was it? Marcuse argues that the capitalist system gives people what it wants them to want, that it generates needs supportive of mass consumption rather than stimulating creative human development. He believes thatShow MoreRelated Transcending Herbert Marcuse on Alienation, Art and the Humanities4411 Words   |  18 PagesTranscending Herbert Marcuse on Alienation, Art and the Humanities (1) ABSTRACT: This paper discusses how higher education can help us in accomplishing our humanization. It looks at the critical educational theory of Herbert Marcuse, and examines his notion of the dis-alienating power of the aesthetic imagination. In his view, aesthetic education can become the foundation of a re-humanizing critical theory. I question the epistemological underpinnings of Marcuses educational philosophy andRead MoreMicro And Macro Analysis Of Social Theory Of Herbert Marcuse Essay2012 Words   |  9 PagesMicro and Macro Analysis in the Social Theory of Herbert Marcuse. The themes outlined in Herbert Marcuse’s Eros and Civilisation and One Dimensional Man have roots in both Marx’s political economic theory and Freud’s psychology. In explaining the existence of society, Marcuse shows how the motivations of the individual maintain the social world, but are also shaped by structural forces. Through an extension of Marx’s argument and the application of Freud’s psychology, Marcuse explains how the creationRead MoreViolence and Freedom- Exploring the Use of Violence to Liberate the Oppressed2163 Words   |  9 PagesThe role of violence in the liberation of peoples from systems of domination is necessarily entwined to the concept of freedom. Herbert Marcuse and Frantz Fanon argue that violence, in various forms, is the only reasonable rebuttal to the abhorrent system of subjugation, whether it is in shape of something as transparent as apartheid to thinly veiled laws that take away the rights of humans under the capit alist system. To even understand the relationship between freedom and violence it has to beRead MoreThe Theoretical Themes Of Herbert Marcuse s Eros And Civilisation Essay1976 Words   |  8 PagesThe theoretical themes of Herbert Marcuse’s Eros and Civilisation and One Dimensional Man have roots in both Marx and Freud’s theories. In explaining the existence of society, Marcuse shows how the motivations of the individual maintain the social world, but are shaped by structural forces. Through extension of Marx’s argument and the application of Freud’s psychology, Marcuse explains how the creation of the one-dimensional man maintains order and suppresses resistance. Yet, the revolution Marx

Streams of Silver 16. Days of Old Free Essays

string(36) " except for the library, of course\." Book 3. Trails Anew 16. Days of Old A squat stone tower stood in a small dell against the facing of a steep hill. We will write a custom essay sample on Streams of Silver 16. Days of Old or any similar topic only for you Order Now Because it was ivy covered and overgrown, a casual passer-by would not even have noticed the structure. But the Companions of the Hall were not casual in their search. This was the Herald’s Holdfast, possibly the solution to their entire search. â€Å"Are you certain that this is the place?† Regis asked Drizzt as they peered over a small bluff. Truly the ancient tower appeared more a ruin. Not a thing stirred anywhere nearby, not even animals, as though an eerie, reverent hush surrounded the place. â€Å"I am sure,† Drizzt replied. â€Å"Feel the age of the tower. It has stood for many centuries. Many centuries.† â€Å"And how long has it been empty?† Bruenor asked, thus far disappointed in the place that had been described to him as the brightest promise to his goal. â€Å"It is not empty,† Drizzt replied. â€Å"Unless the information I received was in err.† Bruenor jumped to his feet and stormed over the bluff. â€Å"Probably right,† he grumbled. â€Å"Some troll or scab yeti’s inside the door watching us right now, I’ll wager, drooling for us to come in! Let’s be on with it, then! Sundabar’s a day more away than when we left!† The dwarf’s three friends joined him on the remnants of the overgrown path that had once been a walkway to the tower’s door. They approached the ancient stone door cautiously, with weapons drawn. Moss-covered and worn to a smooth finish by the toll of time, apparently it hadn’t been opened in many, many years. â€Å"Use yer arms, boy,† Bruenor told Wulfgar. â€Å"If any man can get this thing opened, it’s yerself!† Wulfgar leaned Aegis-fang against the wall and moved before the huge door. He set his feet as best he could and ran his hands across the stone in search of a good niche to push against. But as soon as he applied the slightest pressure to the stone portal, it swung inward, silently and without effort. A cool breeze wafted out of the still darkness within, carrying a blend of unfamiliar scents and an aura of great age. The friends sensed the place as otherworldly, belonging to a different time, perhaps, and it was not without a degree of trepidation that Drizzt led them in. They stepped lightly, though their footfalls echoed in the quiet darkness. The daylight beyond the door offered little relief, as though some barrier remained between the inside of the tower and the world beyond. â€Å"We should light a torch – † Regis began, but he stopped abruptly, frightened by the unintentional volume of his whisper. â€Å"The door!† Wulfgar cried suddenly, noticing that the silent portal had begun to close behind them. He leaped to grab it before it shut completely, sinking them into absolute darkness, but even his great strength could not deny the magical force that moved it. It shut without a bang, just a hushed rush of air that resounded like a giant’s sigh. The lightless tomb they all envisioned as the huge door blocked out the final slit of sunlight did not come to pass, for as soon as the door closed, a blue glow lit up the room, the entrance hall to the Herald’s Holdfast. No words could they speak above the profound awe that enveloped them. They stood in view of the history of the race of Man within a bubble of timelessness that denied their own perspectives of age and belonging. In the blink of an eye they had been propelled into the position of removed observers, their own existence suspended in a different time and place, looking in on the passing of the human race as might a god. Intricate tapestries, their once-vivid colors faded and their distinct lines now blurred, swept the friends into a fantastic collage of images that displayed the tales of the race, each one retelling a story again and again; the same tale, it seemed, but subtly altered each time, to present different principles and varied outcomes. Weapons and armor from every age lined the walls, beneath the standards and crests of a thousand longforgotten kingdoms. Bas-relief images of heroes and sages, some familiar but most unknown to any but the most studious of scholars, stared down at them from the rafters, their captured visages precise enough to emote the very character of the men they portrayed. A second door, this one of wood, hung directly across the cylindrical chamber from the first, apparently leading into the hill behind the tower. Only when it began to swing open did the companions manage to break free of the spell of the place. None went for their weapons, though, understanding that whoever, or whatever, inhabited this tower would be beyond such earthly strength. An ancient man stepped into the room, older than anyone they had ever seen before. His face had retained its fullness, not hollowed with age, but his skin appeared almost wooden in texture, with lines that seemed more like cracks and a rough edge that defied time as stubbornly as an ancient tree. His walk was more a flow of quiet movement, a floating passing that transcended the definition of steps. He came in close to the friends and waited, his arms, obviously thin even under the folds of his long, satiny robe, peacefully dropped to his sides. â€Å"Are you the herald of the tower?† Drizzt asked. â€Å"Old Night, I am,† the man replied in a voice singing with serenity. â€Å"Welcome, Companions of the Hall. The Lady Alustriel informed me of your coming, and of your quest.† Even consumed in the solemn respect of his surroundings, Wulfgar did not miss the reference to Alustriel. He glanced over at Drizzt, meeting the drow’s eyes with a knowing smile. Drizzt turned away and smiled, too. â€Å"This is the Chamber of Man,† Old Night proclaimed. â€Å"The largest in the Holdfast, except for the library, of course. You read "Streams of Silver 16. Days of Old" in category "Essay examples"† He noticed Bruenor’s disgruntled scowl. â€Å"The tradition of your race runs deep, good dwarf, and deeper yet does the elves’,† he explained. â€Å"But crises in history are more often measured in generations than in centuries. The short-lived humans might have toppled a thousand kingdoms and built a thousand more in the few centuries that a single dwarven king would rule his people in peace.† â€Å"No patience!† Bruenor huffed, apparently appeased. â€Å"Agreed,† laughed Old Night. â€Å"But come now, let us dine. We have much to do this night.† He led them through the doorway and down a similarly lit hallway. Doors on either side of them identified the various chambers as they passed – one for each of the goodly races, and even a few for the history of orcs and goblins and the giantkind. The friends and Old Night supped at a huge, round table, its ancient wood as hard as mountain stone. Runes were inscribed all around its edge, many in tongues long lost to the world, that even Old Night could not remember. The food, like everything else, gave the impression of a distant past. Far from stale, though, it was delicious, with a flavor somewhat different from anything the friends had ever eaten before. The drink, a crystalline wine, possessed a rich bouquet surpassing even the legendary elixirs of the elves. Old Night entertained them as they ate, retelling grand tales of ancient heroes, and of events that had shaped the Realms into their present state. The companions were an attentive audience, though in all probability substantial clues about Mithril Hall loomed only a door or two away. When the meal was finished, Old Night rose from his chair and looked around at them with a weird, curious intensity. â€Å"The day will come, a millennium from now, perhaps, when I shall entertain again. On that day, I am sure, one of the tales I tell will concern the Companions of the Hall and their glorious quest.† The friends could not reply to the honor that the ancient man had paid them. Even Drizzt, even-keeled and unshakable, sat unblinking for a long, long moment. â€Å"Come,† Old Night instructed, â€Å"let your road begin anew.† He led them through another door, the door to the greatest library in all the North. Volumes thick and thin covered the walls and lay about in high piles on the many tables positioned throughout the large room. Old Night indicated one particular table, a smaller one off to the side, with a solitary book opened upon it. â€Å"I have done much of your research for you,† Old Night explained. â€Å"And in all the volumes concerning dwarves, this was the only one I could find that held any reference to Mithril Hall.† Bruenor moved to the book, grasping its edges with trembling hands. It was written in High Dwarven, the language of Dumathoin, Keeper of Secrets Under the Mountain, a script nearly lost in the Realms. But Bruenor could read it. He surveyed the page quickly, then read aloud the passages of concern. â€Å"King Elmor and his people profited mightily from the labors of Garumn and the kin of Clan Battlehammer, but the dwarves of the secret mines did not refute Elmor’s gains. Settlestone proved a valuable and trustworthy ally whence Garumn could begin the secret trail to market of the mithril works.† Bruenor looked up at his friends, a gleam of revelation in his eye. â€Å"Settlestone,† he whispered. â€Å"I know that name.† He dove back into the book. â€Å"You shall find little else,† Old Night said. â€Å"For the words of Mithril Hall are lost to the ages. The book merely states that the flow of mithril soon ceased, to the ultimate demise of Settlestone!† Bruenor wasn’t listening. He had to read it for himself, to devour every word penned about his lost heritage, no matter the significance. â€Å"What of this Settlestone?† Wulfgar asked Old Night. â€Å"A clue?† â€Å"Perhaps,† the old herald replied. â€Å"Thus far I have found no reference to the place other than this book, but I am inclined to believe from the work that Settlestone was rather unusual for a dwarven town.† â€Å"Above the ground!† Bruenor suddenly cut in. â€Å"Yes,† agreed Old Night. â€Å"A dwarven community housed in structures above the ground. Rare these days and unheard of back in the time of Mithril Hall. Only two possibilities, to my knowledge.† Regis let out a cry of victory. â€Å"Your enthusiasm may be premature,† remarked Old Night. â€Å"Even if we discern where Settlestone once lay, the trail to Mithril Hall merely begins there.† Bruenor flipped through a few pages of the book, then replaced it on the table. â€Å"So close!† he growled, slamming his fist down on the petrified wood. â€Å"And I should know!† Drizzt moved over to him and pulled a vial out from under his cloak. â€Å"A potion,† he explained to Bruenor’s puzzled look, â€Å"that will make you walk again in the days of Mithril Hall.† â€Å"A mighty spell,† warned Old Night. â€Å"And not to be controlled. Consider its use carefully, good dwarf.† Bruenor was already moving, teetering on the verge of a discovery he had to find. He quaffed the liquid in one gulp, then steadied himself on the edge of the table against its potent kick. Sweat beaded on his wrinkled brow and he twitched involuntarily as the potion sent his mind drifting back across the centuries. Regis and Wulfgar moved over to him, the big man clasping his shoulders and easing him into a seat. Bruenor’s eyes were wide open, but he saw nothing in the room before him. Sweat lathered him now, and the twitch had become a tremble. â€Å"Bruenor,† Drizzt called softly, wondering if he had done right in presenting the dwarf with such a tempting opportunity. â€Å"No, me father!† Bruenor screamed. â€Å"Not here in the darkness! Come with me, then. What might I do without ye?† â€Å"Bruenor,† Drizzt called more emphatically. â€Å"He is not here,† Old Night explained, familiar with the potion, for it was often used by long-lived races, particularly elves, when they sought memories of their distant past. Normally the imbibers returned to a more pleasant time, though. Old Night looked on with grave concern, for the potion had returned Bruenor to a wicked day in his past, a memory that his mind had blocked out, or at least blurred, to defend him against powerful emotions. Those emotions would now be laid bare, revealed to the dwarf’s conscious mind in all their fury. â€Å"Bring him to the Chamber of the Dwarves,† Old Night instructed. â€Å"Let him bask in the images of his heroes. They will aid in remembering, and give him strength throughout his ordeal.† Wulfgar lifted Bruenor and bore him gently down the passage to the Chamber of the Dwarves, laying him in the center of the circular floor. The friends backed away, leaving the dwarf to his delusions. Bruenor could only half-see the images around him now, caught between the worlds of the past and present. Images of Moradin, Dumathoin, and all his deities and heroes looked down upon him from their perches in the rafters, adding a small bit of comfort against the waves of tragedy. Dwarven-sized suits of armor and cunningly crafted axes and warhammers surrounded him, and he bathed in the presence of the highest glories of his proud race. The images, though, could not dispell the horror he now knew again, the falling of his clan, of Mithril Hall, of his father. â€Å"Daylight!† he cried, torn between relief and lament. â€Å"Alas for me father, and me father’s father! But yea, our escape is at hand! Settlestone†¦Ã¢â‚¬  he faded from consciousness for a moment, overcome, â€Å"†¦shelter us. The loss, the loss! Shelter us!† â€Å"The price is high,† said Wulfgar, pained at the dwarf’s torment. â€Å"He is willing to pay,† Drizzt replied. â€Å"It will be a sorry payment if we learn nothing,† said Regis. â€Å"There is no direction to his ramblings. Are we to sit by and hope against hope?† â€Å"His memories have already brought him to Settlestone, with no mention of the trail behind him,† Wulfgar observed. Drizzt drew a scimitar and pulled the cowl of his cloak low over his face. â€Å"What?† Regis started to ask, but the drow was already moving. He rushed to Bruenor’s side and put his face close to the dwarf’s sweat-lathered cheek. â€Å"I am a friend,† he whispered to Bruenor. â€Å"Come at the news of the falling of the hall! My allies await! Vengeance will be ours, mighty dwarf of Clan Battlehammer! Show us the way so that we might restore the glories of the hall!† â€Å"Secret,† Bruenor gasped, on the edge of consciousness. Drizzt pressed harder. â€Å"Time is short! The darkness is falling!† he shouted. â€Å"The way, dwarf, we must know the way!† Bruenor mumbled some inaudible sounds and all the friends gasped in the knowledge that the drow had broken through the final mental barrier that hindered Bruenor from finding the hall. â€Å"Louder!† Drizzt insisted. â€Å"Fourthpeak!† Bruenor screamed back. â€Å"Up the high run and into Keeper’s Dale!† Drizzt looked over to Old Night, who was nodding in recognition, then turned back to Bruenor. â€Å"Rest, mighty dwarf,† he said comfortingly. â€Å"Your clan shall be avenged!† â€Å"With the description the book gives of Settlestone, Fourthpeak can describe only one place,† Old Night explained to Drizzt and Wulfgar when they got back to the library. Regis remained in the Chamber of the Dwarves to watch over Bruenor’s fretful sleep. The herald pulled a scroll tube down from a high shelf, and unrolled the ancient parchment it held: a map of the central northland, between Silverymoon and Mirabar. â€Å"The only dwarven settlement in the time of Mithril Hall above ground, and close enough to a mountain range to give a reference to a numbered peak, would be here,† he said, marking the southernmost peak on the southernmost spur of the Spine of the World, just north of Nesme and the Evermoors. â€Å"The deserted city of stone is simply called â€Å"the Ruins† now, and it was commonly known as Dwarvendarrows when the bearded race lived there. But the ramblings of your companion have convinced me that this is indeed the Settlestone that the book speaks of.† â€Å"Why, then, would the book not refer to it as Dwarvendarrow?† asked Wulfgar. â€Å"Dwarves are a secretive race,† Old Night explained with a knowing chuckle, â€Å"especially where treasure is concerned. Garumn of Mithril Hall was determined to keep the location of his trove hidden from the greed of the outside world. He and Elmor of Settlestone no doubt worked out an arrangement that included intricate codes and constructed names to reference their surroundings. Anything to throw prying mercenaries off the trail. Names that now appear in disjointed places throughout the tomes of dwarven history. Many scholars have probably even read of Mithril Hall, called by some other name that the readers assumed referred to another of the many ancient dwarven homelands now lost to the world.† The herald paused for a moment to digest everything that had occurred. â€Å"You should be away at once,† he advised. â€Å"Carry the dwarf if you must, but get him to Settlestone before the effects of the potion wear away. Walking in his memories, Bruenor might be able to retrace his steps of two hundred years ago back up the mountains to Keeper’s Dale, and to the gate of Mithril Hall.† Drizzt studied the map and the spot that Old Night had marked as the location of Settlestone. â€Å"Back to the west.† he muttered, echoing Alustriel’s suspicions. â€Å"Barely two days march from here.† Wulfgar moved in close to view the parchment and added, in a voice that held both anticipation and a measure of sadness, â€Å"Our road nears its end.† How to cite Streams of Silver 16. Days of Old, Essay examples

Financial Accounting Research - Practice - and Financial Accountability

Question: Describe about the Financial Accounting Research, Practice, and Financial Accountability. Answer: Introduction The main purpose of the assignment is to differentiate between harmonization of accounting standards and convergence of accounting standards. Harmonization mainly focuses on increased comparability in various related accounting policies (Macve 2015). It helps in providing spectacular growth in various sizes of multinational companies like foreign investment as well as cross border listings especially in the stock exchanges. Convergence of accounting standards involves IASB and FASB rules and regulation that brings uniformity of financial information. In the next section, adopting of IFRS in European Union explains the endorsement process in detailed way (Harrison et al. 2014). It faces various drawbacks in final implementation in most of the multinational corporations. In the last section, qualitative characteristics of accounting explains ways that will help in gaining sound information and relevancy of data collected in the financial statements. Harmonization against Convergence Harmonization of International Accounting Standards Meaning of Accounting Harmonization Harmonization is the process that substitutes standardization and implies making the same policies for future analysis. This particular accounting standard helps in increasing the level of compatibility of various accounting policies (Edwards 2013). Accounting Areas with different accounting policies Most of the analysts argue that it requires disaggregated information in areas of financial reporting systems. It helps in concentrating in some key accounting areas consisting of users availing such disaggregated information. Most of the companies exposes towards using various accounting policies for preparing financial statements in an overall manner. It mainly highlights the accounting areas where various accounting policies use financial results in the most appropriate way (Hoskin, Fizzell and Cherry 2014). In accordance with Statement of Accounting Standards, it publishes Institute of chartered accountants of India. These accounting areas involve various accounting policies by business enterprise for desired results. Valuation of stock Valuation of investments Various methods of amortization, depletion and depreciation Valuation of fixed assets Goodwill treatment Conversion into foreign currency Contingent liabilities treatment Retirement benefits Convergence of International Accounting Standards Background Financial Accounting Standards Board is working with IASB (International Accounting Standards Board. In the year 2002, FASB and IASB issued Norwalk Agreement that acknowledges the level of commitment in developing high quality and compatible accounting standards (Lee and Parker 2014). It helps in solving the issues of domestic as well as cross-border financial reporting. In the meeting, FASB and IASB pledges for using: Existing financial reporting standards for practicability Coordinating future work programs for achieving future accounting sets of rules in an overall manner It reaffirms level of commitment with convergence of US General Accepted Accounting Principles (DRURY 2013). A global standard remain for maintaining long-term strategic priority for FASB as well as IASB. Current Scenario FASB and IASB engage in short-term international convergence projects. The main objective of this project is to improve in GAAP and IFRS. It concentrates in eliminating certain individual differences between IFRS and US GAAP (Weygandt, Kimmel and Kieso 2015). Addition to that, projects under short-term convergence remains limited in areas and address difference behind the scope of the projects. Convergence allows high-quality solution for achieving in the short-run between existing IFRS and GAPP. In the current phase, it is noticed that FASB addresses five key areas: Inventory Costs Asset Exchanges Earnings per share Balance sheet classification Accounting changes FASB and IASB announces long-term international convergence project for covering topics on: Revenue Recognition Leases Fair value measurements Pros and Cons of Harmonization Pros of Harmonization Comparability Harmonization helps in advocating ways in bringing comparing reasons between domestic as well as international peers. It mainly strives for enhancing comparability between various financial statements by restricting alternative accounting treatments in and around countries (Ryan 2012). Investors and analysts believe in comparing with enhanced comparability in the financial statements in the near future. Reduced Reporting Costs Most of the multinationals operates in countries with various accounting standards. It incurs huge costs in preparation of financial statements in accordance with accounting principles. Harmonization of accounting standards benefits especially multinational corporations and preparation of financial statement in and around countries (Bevis 2013). Addition to that, it helps in enabling systematic review for evaluating level of performance for foreign subsidiaries as well as associates. Level Playing Field Harmonization of accounting standards prepares accounting principles in relation with General Accepted Accountability Principles. It idealizes ways in the global markets based upon the accounting principles in an overall manner. International Credibility Financial Statements enhances ways in assessing the level of financial performance for the potential investors in the most appropriate way (Macve 2015). Addition to that, it involves basic concepts for increased level of confidence and performance in an effective way. Cons of Harmonization Harmonization of accounting standards fails to address domestic accounting standards. This accounting standard was criticized that it fails in addressing the issues like social and economic institutions, tax implications, laws as well as political approaches and business practices (Picker 2016). Harmonization exists in different economic environment and it is useless in nature. For instance, country has own practices and adapting towards usage of international reporting standards (Barth 2015). This involves irrelevant information on new reporting standard for introduction of ambiguity and complication for the same. Harmonization of accounting standards fails to distinguish in the level of performance as per accounting requirements. The main aim of harmonization is to make use of financial statements in and around countries. It should make effort in bringing the process of international accounting standards in different countries (Cortesi et al. 2015). It faces difficulty in bringing same sets of principles for measurement as well as disclosure in an overall manner. Harmonization of accounting standards fails in maintaining uniform accounting policies and irresistible in nature (Weygandt, Kimmel and Kieso 2015). It faces globalization issues and international operations depending upon the accounting standards in the near future. Adoption of IFRS in Europe Background This particular section examines the European Stock Market reactions in association with adoption of IFRS in Europe. Adoption of IFRS represents milestones especially in financial reporting convergence at highest levels of government (Martnezà ¢Ã¢â€š ¬Ã‚ Ferrero, Garciaà ¢Ã¢â€š ¬Ã‚ Sanchez and Cuadradoà ¢Ã¢â€š ¬Ã‚ Ballesteros 2015). It involves positive reaction from firms with low quality of pre-adopted measures as well as information symmetry for the same. IFRS adoption faced negative reaction for firms in law countries. It consist investor enforcements of IFRS in and around countries. Positive reaction from IFRS adoption involves pre-adoption and expecting net convergence benefits in an overall manner (Macve 2015). European Union Adoption Process European Union Accounting Regime adopts IFRS accounting standards individually and referred as endorsement. It mainly focuses on European Union adoption for IFRS especially in European countries (Harrison et al. 2014). In the year 2002, European Parliament passes a resolution involving lists on stock exchanges especially for the European member states. It applies IFRS in preparation of financial statements for fiscal years. Adoption of IFRS standards represents substantial shifts in the financial reporting for European firms. The main goal for achieving capital market integration involves convergence the financial reporting in and around Europe (Edwards 2013). Resolution requires firms for using IFRS and issuing IASB in the private-sector standard setter. It mainly endorses standards in accordance with EU. The main objective of EU is to retain the power for rejecting any standard and believes in meeting criteria for endorsement (Hoskin, Fizzell and Cherry 2014). Main criteria involve : Understandability Reliability Comparability Relevance European endorsement process plays an important role in adopting IFRS in Europe. IASB develops IFRS in the procedures especially in its governing constitution. This particular process indulges in public meetings as well as extensive inputs from the parties in and around the world (Hunton, Libby and Mazza 2015). European Financial Reporting Advisory Group is one of the private-sector organizations that comprise experienced accounting experts from European Union. It helps in providing advice on matters relating to technical accounting. IFRS Adoption Events Adopting IFRS involves process for identifying events from 2002 to 2005. It identifies events by using terms in harmonization of accounting standards. It helps in providing initial release listing directional effective on IFRS adoption (Lee and Parker 2014). It mainly indicates carve-outs technical controversies in relation with fair value consideration. It eliminates and endorses ways closer for assessing events in increasing the likelihood of IFRS adoption. European Financial Reporting Advisory Group EFRAG is an organization that establishes broad group of organization for representing the European accounting profession. It mainly aims at preparing national standard setters goals like: It helps in providing technical expertise to the European Commission that mainly concerns usage of IAS especially in European Nation (Scott 2014). It mainly believes in participating IASB standard setting process (Deegan 2013). It helps in coordinating ways for development of European nation in response with International Accounting Standards (Weygandt, Kimmel and Kieso 2015). Qualitative characteristics of Accounting Information Financial accounting helps in rendering useful information for creditors, investors as well as other decision-makers in and outside the business entity. In order to gather relevant financial information, decision-making process should be understandable in nature (Weygandt, Kimmel and Kieso 2015). FASB created qualitative characteristics for gathering relevant financial information. This particular characteristic describes useful information in the final decision-making process. Accounting Relevance This particular qualitative characteristic helps in providing financial information to users in the decision-making process. This financial information is not related to users decisions as well as useful to creditors as well as investors (Ryan 2012). FASB commits in making financial reporting relevance to the end users. Accounting Reliability This particular qualitative characteristic helps in rendering financial information and verifies from the investors as well as creditors. Reliability includes trustworthiness on different types of financial statements (Bevis 2013). FASB shows high concern with reliability characteristics in case of financial statement information. Predictive value mainly provides quality financial information by the financial analyst as well as investors for the same. It mainly states the chart performance trends and makes the necessary predictions based upon future performance and profitability (Macve 2015). Timeliness is another factor that helps investors and creditors in final decision-making process. Quality information involves feedback values for confirming correct expectations. It mainly examines financial information and confirming from previous performance trends in an overall manner (Cortesi et al. 2015). Accounting Comparability This particular qualitative characteristic renders quality accounting information in addressing the measurement issues. It uses several measurement techniques in reporting similar kind of issues (Picker 2016). It is important to consider the fact that comparability provides extreme usefulness especially to the end users of financial statements. Accounting Consistency This concept of accounting refers mainly to the principles whereby companies use same accounting methods for recording similar transactions. Companies should not be involves in bouncing between accounting rules as well as treatments (Barth 2015). These actions are directly related in manipulating profits in the financial statements. Accounting consistency mainly helps in improving the quality of accounting information that allows end users in understanding and comparing financial statements. Conclusion It is concluded that harmonization and convergence of accounting standards provides certain sets of rules and regulations. Harmonization of financial statements helps in financial reporting system based upon the international accounting standards in and across the globe. International business community helps in recognizing ways in conducting uniform accounting standards. Initial focus on harmonization accounting standards involves reducing related differences on various accounting principles in and around the world. In the year 1990, it replaces the concept of convergence and providing high set of quality especially in the capital markets. It helps in converging accounting standards into set of rules in meeting the needs of preparing as well as users especially in global constituencies. Understandable financial information offers quality information whereby investors as well as creditors use ways for investment and credit decisions. It will be a waste of time if no one actually unde rstands the financial information. On the contrary, GAAP requires financial information that is understandable to concerned person. Addition to that, it is noticed that average uniformed person fails in understanding complicated set of financial statements. Reference List Barth, M.E., 2015. Financial Accounting Research, Practice, and Financial Accountability.Abacus,51(4), pp.499-510. Bevis, H.W., 2013.Corporate Financial Accounting in a Competitive Economy (RLE Accounting). Routledge. Cortesi, A., Tettamanzi, P., Scaccabarozzi, U., Spertini, I. and Castoldi, S., 2015.Advanced Financial Accounting: Financial Statement AnalysisAccounting IssuesGroup Accounts. EGEA spa. Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. 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