Everything You Need to Know About Ionic Columns

Ionic is one of three column styles builders used in ancient Greece and the Ionic order is one of five classical orders of architecture. More slender and more ornate than the masculine Doric style, an Ionic column has scroll-shaped ornaments on the capital, which sits at the top of the column shaft. Ionic columns are said to be a more feminine response to the earlier Doric order. The ancient Roman military architect Vitruvius (c. 70-15 BC) wrote that Ionic design was an appropriate combination of the severity of the Doric and the delicacy of the Corinthian. Architectural styles that use Ionic columns include Classical, Renaissance, and Neoclassical. Characteristics of an Ionic Column Ionic columns are easy to recognize at first glance in part because of their volutes. A volute is the distinctive spiral whorl design, like a spiral shell, characteristic of the Ionic capital. This design feature, stately and ornate as it may be, presented plenty of problems for early architects. The Volute The curvy embellishments decorating an Ionic capital create an inherent structural problem—how can a circular column accommodate a linear capital? In response, some Ionic columns end up being two-sided with one very wide pair of volutes, while others squeeze in four sides or two narrower pairs atop the shaft. Some Ionian architects considered the latter design preferable for its symmetry. But how did the volute come to be? Volutes and their origin have been described in many ways. Perhaps they are decorative scrolls meant to symbolize long-distance communication developments of ancient Greece. Some refer to volutes as curly hair atop a slender shaft or even a rams horn, but these musings do little to explain where the ornaments come from. Others say that the capital design of an Ionic Column represents a key feature of feminine biology—the ovaries. With egg-and-dart decoration between the volutes, this fertile explanation shouldnt be quickly dismissed. Other Features Though Ionic columns are most easily recognizable for their volutes, they feature other unique characteristics that set them apart from Doric and Corinthian equivalents as well. These include: A base of stacked disksShafts that are usually flutedShafts that can be flared at both the top and bottomEgg-and-dart designs between the volutesRelatively flat capitals. Vitruvius once said that the height of the Ionic capital is only one-third of the thickness of the column Ionic Column History Though the inspiration behind the Ionic style is unknown, its origins are well-recorded. The design originated in 6th century BC Ionia, an eastern region of Ancient Greece. This area is not referred to as the Ionian Sea today but is part of the Aegean Sea, east of the mainland where the Dorians lived. Ionians migrated from the mainland in about 1200 BC. The Ionic design originated around 565 BC from the Ionian Greeks, an ancient tribe that spoke the Ionian dialect and lived in cities around an area now called Turkey. Two early examples of Ionic columns still stand in present-day Turkey: the Temple of Hera at Samos (c. 565 BC) and the Temple of Artemis at Ephesus (c. 325 BC). These two cities are often destination points for Greece and Turkey Mediterranean Cruises due to their architectural and cultural splendor. Two hundred years after their isolated beginning, Ionic columns were built on the mainland of Greece. The Propylaia (c. 435 BC), the Temple of Athena Nike (c. 425 BC), and the Erechtheum (c. 405 BC) are early examples of Ionic columns in Athens. Architects of Ionia There were a number of principal Ionian architects that contributed to the success of the Ionian style. Priene, an Ionian city of Ancient Greece located on the western shores of what is now Turkey, was home to the philosopher Bias and other significant Ionian designers, such as: Pytheos (c. 350 BC): Vitruvius once called Pytheos the celebrated builder of the temple of Minerva. Known today as a shrine to the Greek goddess Athena, the Temple of Athena Polias, along with the Mausoleum at Halikarnassos, was built by Pytheos in the Ionic Order.Hermogenes (c. 200 BC): Like Pytheos, Hermogenes of Priene argued for the symmetry of the Ionic over the Doric. His most famous works include the Temple of Artemis in Magnesia on the Maeander—even grander than the Temple of Artemis at Ephesus—and the Temple of Dionysos in the Ionian city of Teos. Buildings with Ionic Columns Western architecture is filled with examples of Ionic columns. This column style can be found in some of the most prestigious and historic buildings in the world, such as the following examples. The Colosseum in Rome: The Colosseum highlights a blend of architectural styles. Built in 80 AD, this building features Doric columns on the first level, Ionic columns on the second level, and Corinthian columns on the third level.Basilica Palladiana: The European Renaissance of the 1400s and 1500s was a period of Classical reawakening, which explains why architecture such as the Basilica Palladiana can be seen with Ionic columns on the upper level and Doric columns below.Jefferson Memorial: In the United States, Neoclassic architecture in Washington, D.C. shows off Ionic columns most notably on the Jefferson Memorial.U.S. Department of the Treasury: The U.S. Treasury Building, after its first two iterations being destroyed by separate fires, was rebuilt into the building that still stands in 1869. The facades of the North, South, and West wings feature 36-foot-tall Ionic columns. Sources â€Å"History of the Treasury Building.†Ã‚  U.S. Department of the Treasury, U.S. Government, 27 July 2011.Pollio, Marcus Vitruvius. â€Å"Books I and IV.†Ã‚  The Ten Books on Architecture, translated by Morris Hickey Morgan, Dover Publications, 1960.Turner, Jane, editor. â€Å"Architectural Orders.†Ã‚  The Dictionary of Art, vol. 23, Grove, 1996, pp. 477–494.

Book Review of Integrative Approaches to Psychology and...

Book review Entwistle, David N. Integrative approaches to psychology and Christianity: An introduction to worldview issues, philosophical foundations, and models of integration. Eugene, OR: Cascade Books, 2010. Summary Many Christians fear that their faith is incompatible with the discipline of psychology. Integrative approaches to psychology and Christianity by David Entwistle makes a persuasive case that the two disciplines are complementary rather than polarized worldviews. Faith and reason (often represented as Athens and Jerusalem) have actually served one another over the course of church history. Ultimately, there are many events which raise both psychological and theological questions and such events serve as useful springboards to explore links between Christian theology and other disciplines (Entwistle 2010: 8). Both psychology and religion try to explain what it means to be human. Some Christians and some psychologists do view themselves as enemies. These extremes are represented in Christian combatants who view all of secular culture as suspicious and militant atheists who see all religions as superstation. But even the American Psychological Association demands that therapists honor and respect their patients religious beliefs (Entwistle 2010: 137).Moreover, Christianity was at the forefront of even the earliest movements to provide care for mentally ill people (Entwistle 2010: 37). As well as enemies, the author suggests and rejectsShow MoreRelatedPsychology And Christianity : Integrative Approaches Essay1694 Words   |  7 Pages A 4MAT Review of Entwistle’s Text: Integrative Approaches to Psychology and Christianity Stacy H. McConville Liberty University Online A 4MAT Review of Entwistle’s Text: Integrative Approaches to Psychology and Christianity Summary David N. Entwistle in his book titled Integrative Approaches to Psychology and Christianity: An Introduction to Worldview Issues, Philosophical Foundations, and ModelsRead More4-Mat Review System: Integrative Approaches to Psychology and Christianity1397 Words   |  6 Pages4-MAT Review System: Integrative Approaches to Psychology and Christianity Keyanna Hawkins Liberty University A 4-MAT Review System: Integrative Approaches to Psychology and Christianity Summary In the book Integrative Approaches to Psychology and Christianity, David N. Entwistle explores the relationship between theology and psychology. Throughout time, intellectuals have supported or dismissed the idea of integrating both perspectives. In his book, Entwistle states that during theRead More4 Mat Review Essay1023 Words   |  5 Pages4 MAT Review Integrative Approaches to Psychology and Christianity Liberty University Jacqueline Langford 4-MAT Review: Integrative Approaches to Psychology and Christianity Abstract The integration of psychology and theology has become a hot topic since psychology began to integrate into a new part of society. Integrative Approaches to Psychology and Christianity argue ways that one can embrace psychology into the Christian world. The church has always been a dominant part of society. AsRead MoreEssay about 4-Mat Review Entwistle1220 Words   |  5 Pages4-MAT Review of Integrative Approaches to Psychology and Christianity Shelby Peters Liberty University 4-MAT Review of Integrative Approaches to Psychology and Christianity Summary In his book Integrative Approaches to Psychology and Christianity, David N. Entwistle explores the necessity of integrating psychology and Christianity, the worldview issues, philosophical foundations, models of integration and discusses the difficulty inRead More4 Mat Review of Integrative Approaches to Psychology and Christianity 2nd Ed.1309 Words   |  6 Pages4 MAT Review of Integrative Approaches to Psychology and Christianity 2nd Ed. COUN 506 Sherrita L. Hedgepeth Liberty University July 14, 2012 Summary David Entwistles (2010) Integrative Approaches to Psychology and Christianity appears to be a text with a primary audience which appears to be conservative evangelical Christians. The basic ‘meat’ of the book is the premise that weaving together perspectives from psychology and Christian theology can help us understand and appreciate humanityRead More4-Mat Review1270 Words   |  6 Pages4-MAT Review: Integrative Approaches to Psychology and Christianity Charlee Alan-Evans University 4-Mat Review: Integrative Approaches to Psychology and Christianity SUMMARY In David Entwistle’s book, Integrative Approaches to Psychology and Christianity (2010), he explores two potentially divergent disciplines: psychology and theology. He then considers whether integration of these two disciplines is attainable, desirable, or necessary (p. 16). The author points out that regardlessRead MoreIntegrative Approaches Of Psychology And Christianity1495 Words   |  6 Pages Summary â€Å"Integrative Approaches to Psychology and Christianity, An Introduction to Worldview Issues, Philosophical Foundations and Models of Integration† is a book written by David N. 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Each culture has its own worldview regarding Psychology and ChristianityRead MoreEssay about Integrative Approaches to Psychology and Christianity1320 Words   |  6 Pages4-MAT Review Anita Cox Liberty University COUN 506 Integration of Psychology and Theology September 7, 2012 â€Æ' Integrative Approaches to Psychology and Christianity David N. Entwistle Cascade Books, 2010 Summary Just as the title describes, Entwistle explains within the book the attempts and varied approaches of integrating both psychology and Christianity, two entities which seem to have been at odds with each other since the time of Galileo. By explaining key historical conflicts, suchRead MorePsychology And Christianity By David Entwistle1621 Words   |  7 Pages 4-MAT Review: Integrative Approaches to Psychology and Christianity Allison McLeod Liberty University â€Æ' Summary The book Integrative Approaches to Psychology and Christianity by David Entwistle, allowed readers to explore a synopsis that addressed worldview issues, theoretical foundations and the models of integration. One subject that I enjoyed reviewing was the comparisons that Enwistle displayed of the relationship of psychology and theology throughout the class text. Additionally, Entwistle

Report Gives a Detailed Explanation of Management Accounting

Question: This Report Gives a Detailed Explanation of Management Accounting? Answer: Introduction Product costing is a methodology which associates itself with managerial accounting. This type of accounting is designed to help management in operations and not measure corporate performance. Thou, like any other cost accounting, product costing help in contributing to the overall results. It is used for determining the cost of production of an unit by studying all the resources used for its creation. Product costing helps us to identify cost components which can be handled in a specific order to take out cost from the product by redesigning, reengineering, purchasing, retooling, packing and other different interventions by the management. It is a traditional method of costing so it has certain inadequacies. Activity Based Costing (ABC) is a method of costing which identifies the activities in an organization and then allocates the cost of each of those activities with resources to all the products and services according to the actual compensation. With the help of ABC, a company estimates the cost elements of its products, activities and services. ABC not only identifies but also eliminates certain products and services which are not profitable and lowers the price of the products that are overpriced. It also identifies and eliminates products and services which are not effective and allocates processing concepts that leads the same product at a better yield. In our report, we will learn about product costing and ABC individually, and then compare both of them by applying them to the case of Frank Burgesss, New Age caravans and seeing which turns out to be a better option. Body Product costing evolved in the latter half of the 20th century, during the environment of mass production as more managerial attention was given on making the best use of production function. To derive corporate profitability, it is necessary to keep a track on raw materials, energy inputs, labor, and tooling and add them to derive production costs. Pricing of different products helped in finer variations and the costs of these products would be useful as a basis for differential pricing. It has certain limitations as it a traditional way of costing. Measurement Problems In product costing a lot of importance is made on representing all costs, including those that do not come to mind immediately, this is why ABC is more popular and useful. Measurement is rather easy even if it is complicated in the production process. For example, problem arises in appropriating the capital costs of the equipments to individual products that go through it and this also includes costs of suppose liquids and lubricants which are used in machines to make them function better. Other complexities for product costing are measuring the costs of developing good relations with supplier and also warranty service, which does not come to mind immediately but long after the sale is made. The main problem with product costing is that overheads can be under or over applied. We will see the causes and reasons for it, citing proper examples and see methods of how reconciliation can be done for the same. Under or over application of overheads The overhead rate is predetermined before the start of the period and is based on an approximate data; the overhead cost that is applied to work-in-progress can vary from the overhead cost that was actually sustained during the period. This difference between the preliminary estimates of overhead cost to work-in-progress and the actual overhead cost of the period is called under or over application of overhead. Example- If we look at Frank Burgesss, New Age Company we see that overhead rate was based on 60000 direct labor hours to be worked for the year and $1800000 in overhead costs. This comes to 1800000/12=150000 a month. But for the month of April, 5200 labor hours were recorded and the employees were paid $35 an hour, which sums up to 182000. So according to the problem the labor hours were under applied. Methods of reconciling over and under applied overhead cost In case there is over or under application of overheads, then it can be dealt in two ways: By allocating the difference between work-in-progress accounts, finished goods account and the cost of goods sold account. By shifting the difference completely to the cost of goods sold account. Cost Sheet for the month of April PARTICULARS $ Amt. ($) Opening Stock of Raw Materials 12,000 (+) Purchases of Raw Materials 160,000 (-) Closing stock of Raw Materials 12,000 Direct Materials Consumed 160,000 Direct Labour 182,000 Prime Cost 342,000 Add: Factory Overhead Expenses Depreciation on: Factory Building 8,000 Factory Equipment 16,000 Indirect Labour Cost 118,000 Insurance - Factory 14,000 Repairs Maintenance - Factory 8,000 Land Tax - Factory 4,500 (+) Opening stock of WIP 4,500 (-) Closing stock of WIP 33,500 -29,000 Works Cost 481,500 Add: Office Administrative Overhead Expenses Administrative Salaries 24,000 General Liability Insurance 2,400 26,400 Cost of Production 507,900 (+) Opening stock of Finished Goods 11,000 (-) Closing stock of Finished Goods 16,000 -5,000 Cost of Goods Sold 502,900 Add: Selling and Distribution Overhead Expenses Advertising Expense 12,000 Sales salaries 90,000 Travel and entertainment (sales) expenses 14,100 116,100 Cost of Sales 619,000 Above we have prepared the cost sheet for Frank for the month of April. We start by adding purchase of raw materials to the opening stock of raw materials and deducting closing stock of raw materials. We then add direct labor to get the Prime Cost as $342000. We then apportion all the expenses of the factory. After adding the opening stock of work-in-progress and subtracting the closing stock we get Works cost as $481500. We then come to the office and administration and after allotting all the costs we get cost of production as $507900. Then we add and deduct the stock of finished goods and get cost of goods sold as $502900. Then we apportion the expenses of selling and distribution and get the cost of sales as $619000. In the raw materials ledger we have balance brought forward of $12000. In the credit side we have accounts payable of $160000. In the debit side we have the prime cost consumption of $160000 and $12000 is carried forward to the next month Finished Goods Account To Balance B/f 11000 By COGS A/c 502900 To WIP a/c 481,500 (Consumption) To Ofc Admin Exp. A/c 26400 By Balance c/d 16000 518900 518900 In the finished goods account we have a carried forward balance of $11000. In the debit side we add the work-in-progress amount of $481500 along with expenses of the office and administration which is $26400. In the credit side we have the consumption of $502900 and a balance of $16000 is carried forward. WIP Account To Opening WIP 4,500 By Finished Goods A/c 481,500 To Prime Cost a/c 342,000 (Cost of Production- Balancing Figure) To Manufacturing O/hs 168,500 By Closing WIP 33,500 515,000 515,000 In the debit side of the work-in-progress account we have the opening stock of WIP, we then add prime cost of $342000 and manufacturing overheads of $168500. In the credit side after subtracting the closing WIP we get the balance figure of $481500 which is the cost of production which will be transferred to the finished goods account. Cost of Sales Account To Finished Goods A/c 502900 By Sales A/c 619000 To Selling Distn Exp A/c 116,100 619000 619000 In the cost of sales account we have finished goods of $502900 and then we add selling and distribution overhead of $116100. In the credit side we have sales of $619000. Account Payables A/c To Bank A/c 180000 By Balance B/f 12000 (Payments made) By Raw Materials A/c 160000 (Purchases for April - Balance) By Balance c/d 8000 (Advance paid) 180000 180000 Debit side of the account payable account has payments made of $180000 and in the credit side we have advance payments of $8000 and the balance brought forward of $12000. The remaining balance of $160000 is the purchase of raw materials for the month of April Manufacturing Overheads Account To Actual Overheads 168500 (Refer Cost Sheet) By WIP A/c 168500 168500 168500 In the debit side of the manufacturing overheads account we have the actual overheads of $168500 and in the credit side we have WIP of $1685 Activity Based Costing (ABC) Activity Based Costing (ABC) is the methodology for the accurate distribution of overhead to the items that use it. It gives us a targeted reduction of overhead. We will see the process flow of ABC. Process Flow of Activity Based Costing (ABC) Identify Costs: Identifying the costs that we want to allocate is the first step of ABC. This is one of the most important step of ABC, as we would not want to waste time on broad project scope. Load Secondary Cost Pools: the second step for ABC is creating cost pools which will provide services to other parts of the company, and not costs which directly support a companys products and services. Administrative salary and computer services are certain examples. These costs should be later allocated to cost pools which are directly related to it. Depending on the nature of costs and their allocation there might be many secondary cost pools. Load Primary Cost Pools: Creating cost pools which are related directly with the production of goods and services is the basic requirement for creating primary cost pool. A separate cost pool for separate product lines is very common. Research and development, advertising, procurement and distribution are such costs. Cost pools can also be created at the batch level, so assignment of costs can be done based on batch size. Measuring Activity Drivers: Collection of information about activity drivers which are used to distribute costs in secondary cost pools to primary cost pools, and also allocating costs in primary cost pools to cost objects. As it is expensive to collect activity drive information, so we use activity drivers. Allocating Costs in Secondary Pools to Primary Pools: We can use activity drivers apportioning the costs in the secondary cost pools to primary cost pools. Charge Costs to Cost Objects: Using an activity driver we can distribute the contents of each primary cost pool to cost objects. It is mandatory to have a different activity driven for each cost pool. In order to allocate costs, we should divide the total cost in each cost pool by the total amount of activities in the activity driver; this will give us the cost per unit o the activity. Then using the activity driver, we allocate the cost per unit to the cost objects. Formulate Reports: For management consumption we can convert the results of the ABC system. The management will get a full cost view of the results generated by each region. Acting on the Information: Reducing the number of activity drivers used by individual cost object is the most common management practice of ABC. This will reduce the overhead cost. We will now see the benefits and limitations of Activity Based Costing (ABC). Uses of ABC Activity Costs: ABC is designed to trace the cost of activity, to see if it is in line with industry standards. ABC is also an excellent feedback tool for cost reduction, as it measures the outgoing cost. Customer Profitability: Product costs as we know are the costs incurred for individual customers, but along with that there is an overhead component also, like product return handling, high customer service levels, and cooperative marketing. ABC system will be able to manage these additional overhead costs and state the customer which is earning the company a reasonable profit. This will lead the company to turn away unprofitable customers, and focus on customers giving the company the largest share of profit. Distribution Cost: A company uses different distribution channels to sell its products in the market, like retail, internet and distributors. The cost of maintaining a distribution channel is overhead, so the company can determine which distribution channel is using overhead, it can then drop unprofitable channels and change how distribution channels are used. Make or Buy: ABC gives the company an inside of each and every cost associated with the manufacturing of the product, so it can determine which costs can be eliminated if an item is outsourced, and also costs which wont be outsourced. Margins: If the company properly allocates overhead using the ABC system, it can decide on the margin of various products, line of products and entire subsidies. This will be useful to determine where to position the resources of the company for earning largest margins. Minimum Price: Product pricing is based on the price which is common in the market, so the marketing manager should have an idea of what the cost of the product is, so that the company doesnt lose money on every sale or every alternate sale. ABC is useful for determining which overhead costs needs to be included in its minimum cost; this will depend upon the conditions in which the product is being sold. Production Facility Cost: It is quite easy to separate overhead cost at plant-wide level, so it gives the company to compare the cost of the product between its different facilities. Limitations of ABC Cost Pool Volume: ABC system provides high quality information but only after using large number of cost pools. The more the cost pools, more the cost of managing the system. Installation Time: ABC is difficult to install, every year installations has to be maintained if a company attempts to install it in all its product lines and facilities. For such installations, it becomes hard to maintain a high level of management and budgetary support during the months when the installation is being done. Multi Department Data Sources: An ABC system sometimes requires data input from multiple departments. The more the number of departments involved in this system, the more the risk that the inputs might fail. Reporting of Unused Time: If the company asks it employees to report the division of time on various activities, the employees have a tendency to report the time on unused activities as 0%. Thou there will be a large amount of unused time in anyones work for the day as it involve breaks, meetings among employees and with other people and also playing games on the phone, etc. Employees hide activities like this by apportioning time to other activities. These false or inflated numbers gives rise to misallocation of costs in the ABC system, sometimes by great amount. Separate Data Set: An ABC system cannot be made up from the information from a single general ledger. It requires various different databases and gets information from separate sources. It is quite hard to maintain this extra database, as it requires extra bit of staff time and also needs a separate budget. Conclusion After the discussion of the broad range of issues we come to a conclusion that a single product company with stable stock levels, both traditional and ABC methods will yield the same results, but for a multi-product company the allocation of costs can make a huge difference on the profitability of the product or service. The methods popularity is inverse to the data processing cost. ABC follows a difficult path in some organizations, and we can see its usefulness declining over time. It is important to construct a highly targeted ABC system, which will be reasonably cheap and will produce critical information. Installing a large and comprehensive ABC system, will be expensive, will be more resistant, and will be more likely to fail. Usually ABC would work best in an environment where we huge number of machines and products and the processes are not easy to sort out. In our report Frank Burgesss, New Age Caravans sells rugged but luxury range of caravans. It comes in two styles and does not have a huge product diversification. He should adopt the ABC system of costing as its benefits are much more than its limitations. Proper implementation of ABC will benefit him in the long run thou initially Frank has to invest money for this costing method References wikipedia.org. (2017).Activity-based costing. [online] Available at: https://en.wikipedia.org/wiki/Activity-based_costing [Accessed 6 May 2017]. The Economist. (2017).Activity-based costing. [online] Available at: https://www.economist.com/node/13933812 [Accessed 6 May 2017]. com. (2017).Activity Based Costing - Accounting Tools. [online] Available at: https://www.accountingtools.com/activity-based-costing [Accessed 6 May 2017]. and Schmidt, M. (2017).Activity Based Costing: ABC Examples explained calculated. [online] Business Case Web Site. Available at: https://www.business-case-analysis.com/activity-based-costing.html [Accessed 6 May 2017]. Accounting For Management. (2017).Over or under-applied manufacturing overhead - explanation, journal entries and example | Accounting For Management. [online] Available at: https://www.accountingformanagement.org/over-or-under-applied-manufacturing-overhead/ [Accessed 6 May 2017]. chron.com. (2017).Difference between over applied under applied Overhead. [online] Available at: https://smallbusiness.chron.com/difference-between-overapplied-underapplied-overhead-65541.html [Accessed 6 May 2017]. com. (2017).Applied overhead Accounting In Focus. [online] Available at: https://accountinginfocus.com/tag/applied-overhead/ [Accessed 6 May 2017]. Raffish, N. (1991).How much does that product really cost? Finding Out May Be As Easy As ABC. Management Accounting. 1st ed. LXXII (9). Collins, F. (2000). ActivityBased Costing: Losing the Promise. Journal of Corporate Accounting Finance, 11(3), pp.15-18. Hsien, W. and Kuang, X. (2013). Implementing and Lunching Activity Based Costing. International Journal of Mathematics and Computer Sciences (IJMCS). International Researchers Group. 17(0). pp 13-22. Brimsom, J. A. (1997)Activity Accounting: An Activity-Based Costing Approach.New York: Wiley. Cokins, G. (1998). ABC Can Spell a Simpler, Coherent View of Costs.Computing Canada, 24(32), pp. 3435. Cokins, G. (1998). Why Is Traditional Accounting Failing Managers?.Hospital Material Management Quarterly, 20(2), pp.7280. Daly, J. L. (2001).Pricing for Profitability: Activity-Based Pricing for Competitive Advantage.New York: Wiley. Dolan, P. and Schreiber, K. I. (1997). Getting Started With ABC.Supply House Times. 40(4), 4152. Garrison, R. H. and Eric W. Noreen.(1999). Managerial Accounting.9th ed. Boston:IrwinMcGraw-Hill.

INTERNET REGULATION POLICING CYBERSPACE Essays (1177 words)

INTERNET REGULATION: POLICING CYBERSPACE INTERNET REGULATION: POLICING CYBERSPACE The Internet is a method of communication and a source of information that is becoming more popular among those who are interested in, and have the time to surf the information superhighway. The problem with this much information being accessible to this many people is that some of it is deemed inappropriate for minors. The government wants censorship, but a segment of the population does not. Legislative regulation of the Internet would be an appropriate function of the government. The Communications Decency Act is an amendment which prevents the information superhighway from becoming a computer "red light district." On June 14, 1995, by a vote of 84-16, the United States Senate passed the amendment. It is now being brought through the House of Representatives.1 The Internet is owned and operated by the government, which gives them the obligation to restrict the materials available through it. Though it appears to have sprung up overnight, the inspiration of free-spirited hackers, it in fact was born in Defense Department Cold War projects of the 1950s.2 The United States Government owns the Internet and has the responsibility to determine who uses it and how it is used. The government must control what information is accessible from its agencies. This material is not lawfully available through the mail or over the telephone, there is no valid reason these perverts should be allowed unimpeded on the Internet. Since our initiative, the industry has commendably advanced some blocking devices, but they are not a substitute for well-reasoned law.4 Because the Internet has become one of the biggest sources of information in this world, legislative safeguards are imperative. The government gives citizens the privilege of using the Internet, but it has never given them the right to use it. They seem to rationalize that the framers of the constitution planned plotted at great length to make certain that above all else, the profiteering pornographer, the pervert and the pedophile must be free to practice their pursuits in the presence of children on a taxpayer created and subsidized computer network.3 People like this are the ones in the wrong. Taxpayer's dollars are being spent bringing obscene text and graphics into the homes of people all over the world. The government must take control to prevent pornographers from using the Internet however they see fit because they are breaking laws that have existed for years. Cyberpunks, those most popularly associated with the Internet, are members of a rebellious society that are polluting these networks with information containing pornography, racism, and other forms of explicit information. When they start rooting around for a crime, new cybercops are entering a pretty unfriendly environment. Cyberspace, especially the Internet, is full of those who embrace a frontier culture that is hostile to authority and fearful that any intrusions of police or government will destroy their self-regulating world.5 The self-regulating environment desired by the cyberpunks is an opportunity to do whatever they want. The Communications Decency Act is an attempt on part of the government to control their "free attitude" displayed in homepages such as "Sex, Adult Pictures, X-Rated Porn", "Hot Sleazy Pictures (Cum again + again)" and "sex, sex, sex. heck, it's better even better than real sex"6. "What we are doing is simply making the same laws, held constitutional time and time again by the courts with regard to obscenity and indecency through the mail and telephones, applicable to the Internet."7 To keep these kinds of pictures off home computers, the government must control information on the Internet, just as it controls obscenity through the mail or on the phone. Legislative regulations must be made to control information on the Internet because the displaying or distribution of obscene material is illegal. The courts have generally held that obscenity is illegal under all circumstances for all ages, while "indecency" is generally allowable to adults, but that laws protecting children from this "lesser" form are acceptable. It's called protecting those among us who are children from the vagrancies of adults.8 The constitution of the United States has set regulations to determine what is categorized as obscenity and what is not. In Miller vs. California, 413 U.S. at 24-25, the court announced its "Miller Test" and held, at 29, that its three part test constituted "concrete guidelines to isolate 'hard core' pornography from expression protected by the First Amendment.9 By laws previously set by the government, obscene pornography should not be accessible on the Internet. The government must police the Internet because people are breaking laws. "Right now, cyberspace is like a neighborhood without a police department."10 Currently anyone can put anything he wants on the Internet with no penalties. "The Communications Decency Act gives law enforcement new tools to prosecute those who would use a computer to make the equivalent of obscene telephone calls, to prosecute 'electronic stalkers' who terrorize their victims, to clamp down on electronic distributors of obscene materials, and to enhance the chances of prosecution of those who would provide pornography to children via a computer." The government must regulate the flow of information on the Internet because some of the commercial blocking devices used to filter this information are insufficient. "Cybercops especially worry that outlaws are now able to use powerful cryptography to send and receive uncrackable secret communications and are also aided by anonymous re-mailers."11 By using features like these it is impossible to use blocking devices to stop children from accessing this information. Devices set up to

For Any course, any tutorial just email us at uopa Essays (530 words)

For Any course, any tutorial just email us at [emailprotected] If you provide any new syllabus (not available on our website), we will provide the tutorials at very reasonable cost Toys-R-Us Treat Vulnerability Spreadsheet Created: Threat Summary Diagram: Diagram 1 Treats: T he list below contains the top 8 findings, weaknesses, or vulnerabilities discovered during the treat modeling and during the treat vulnerability security assessment. Some of the issues listed here are merged from more than one section of the assessment report findings. Interaction: Generic Data Flow 1. Elevation Using Impersonation /Priority: High Category: Abuse Description: Customer credit card information stolen Justification: Identity thieves get most of stolen data at this process Interaction: HTTPS 2. Elevation Using Impersonation /Priority: High Category: Elevation of Privilege Description: Assets may be able to impersonate the context of Web Purchases External Interactor in order to gain additional privilege. Explanation : None Provided d 3. Spoofing the Web Purchases Exter nal Interactor External Entity/Priority: High Category: Spoofing Description: Toys R-Us Web Purchases External Interactor may be spoofed by an attacker and this may lead to unauthorized access to Toys R-Us Network Assets. Consider using a standard authentication mechanism to identify the external entity. Explanation: None Provided Interaction: Named Pipe 4. Weak Authentication Scheme/Priority: High Category: Information Disclosure Description: Custom authentication schemes are susceptible to common weaknesses such as weak credential change management, credential equivalence, easily guessable credentials, null credentials, downgrade authentication or a weak credential change management system. Consider the impact and potential mitigations for your custom authentication scheme. Explanation : None Provided 5. Elevation Using Impersonation /Priority: High Category: Elevation of Privilege Description: Assets may be able to impersonate the context of Activity in order to gain additional privilege. Explanation: Users/employees may access customer credit card or personal data Interaction: Named Pipe 6. Spoofing of Destination Data Store Generic Data Store /Priority: High Category: Spoofing Description: Customer Product Data Store may be spoofed by an attacker and this may lead to data being written to the attacker's target instead of Customer Product Data Store. Consider using a standard authentication mechanism to identify the destination data store. Explanation : Possible stolen or lost customer and company data leading to loss of capital 7. Potential Excessive Resource Consumption for Assets or Data Store /Priority: High Category: Denial of Service Description: Does Assets or Customer Product Data Store take explicit steps to control resource consumption? Resource consumption attacks can be hard to deal with, and there are times that it makes sense to let the OS do the job. Be careful that your resource requests don't deadlock, and that they do timeout. Explanation: None Provided Interaction: Named Pipe 8. Elevation Using Impersonation /Priority: High Category: Elevation of Privilege Description: Activity may be able to impersonate the context of Assets in order to gain additional privilege. Explanation: Users/employees may access customer credit card or personal data

Zonation on a rocky shore essays

Zonation on a rocky shore essays The seashore is a habitat that contains a wide range of microhabitats and ecological niches for different creatures. This is mainly due to the effects of the tides, that rise and fall twice each day. Tides are the vertical movement of water in a periodical oscillation of the sea, due to the gravitational pull of the sun and moon. The tides are on a semi-diurnal cycle, so there are two high tides and two low tides each day. Due to the orbit of the moon, the tides also have a monthly cycle. This creates neap (very low) and spring (very high) tides. The seashore can be divided into several zones, which are illustrated on the diagram below: This is the highest zone on the shore, and lies above the EHWS mark, and therefore is never covered by seawater. However, it may be occasionally be spray wetted. Because of this, it is mainly inhabited by terrestrial species, such as lichen, that can live in areas of very high salinity. This zone is the area that is covered and uncovered by the tides, and therefore organisms that live here must be able to tolerate a large range of conditions. It can be further divided into the Littoral Fringe and the Eulittoral zone. This part of the Littoral zone lies above the area that is completely submerged by the sea in normal conditions. However, it is frequently covered by splash from waves, and so is far more marine in character that the Supralittoral Zone. Lichens still dominate this zone, but some species of periwinkles and topshells may graze them. This zone is the area of the beach that is regularly submerged by the tides, and can be divided into three more zones, the upper, middle and lower shores. It shows the greatest species diversity of any of the zones. This region of the shore lies between the EHWS and MHWN marks, and so is only immersed during spring tides. Because of this, organisms that live here must be adapted to survive long periods of desiccation. The two seaweeds t...

Population Research Paper Example | Topics and Well Written Essays - 1000 words - 1

Population - Research Paper Example The interrelationship that exists between these parameters has been exploited as determinants of the constraints that are evidenced in the world’s geographical scope, and as platform to control and fight against world poverty. The essence of this paper is to examine the world population growth trends by analyzing the population characteristics in different countries in Africa, US, Europe, Asia, Middle East and South America. The Total Fertility Rate and Maternal Mortality rate The total fertility rate refers to the number of children per woman in a country and it provides the potential of the population of a given country to grow or increase. On the other hand, the maternal mortality rate refers to the number of women who die while in the process of delivering a child and is a unique characteristic that is variable in many countries depending on various factors such as health and nutrition. The charts below indicate the ranking of different countries both by total fertility ra te and maternal mortality rate. The statistics indicate that there is a great tie between the total fertility rate and the maternal mortality rate in the different sample countries. Countries with high total fertility rate have high maternal mortality rate and those with low fertility rate indicate low maternal mortality rate. ... Table 1: Ranking based on Total Fertility rate COUNTRY TFR 1  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Burundi 6.06 2.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Ethiopia 5.99 3.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Malawi 5.54 4.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Tunisia 5.49 5.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Uganda 5.31 6.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   south Africa 5.31 7.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Egypt 5.26 8.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Kenya 3.76 9.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Nigeria 2.9 10.  Ã‚   S. America, Brazil 2.25 11.  Ã‚   Asia, Afghanistan 2.06 12.  Ã‚   Europe, Spain 2.01 13.  Ã‚   Middle East, Iran 1.86 14.  Ã‚   US 1.81 15.  Ã‚   Angola 1.48 Table 2: Ranking based on Maternal Mortality Rate The Infant Mortality Rate and the Life Expectancy at Birth The infant mortality rate refers to the number of children who die at the age of one year for every 1000 children who are born alive in a year (Sharma p. 32). On the other hand, the Life expectancy at birth refers to the age at which a child is expected to attain at if the mortality rate in a given environment is assumed to be constant throughout the life period. The infant mortality rate is used to measure the quality of maternal care and health during the early ages of child bearing while the life expectancy at birth is a measure of the optimal life span of individuals in a country. The charts below indicate the ranking of sample countries both by infant mortality rate and the life expectancy at birth. The population growth rate is dependent on the infant mortality as the number of individual in a country will only increase is depends on the number of children who are born and are able to live a full life. If a country has a high infant mortality rate, then a high number of children die at a tender age, meaning that the population of such a country will grow slowly. Again, the life expectancy