Types of writing Essay Example for Free

Sorts of composing Essay Thoroughly analyze This sort of composing permits the essayist to call attention to likenesses and contrasts about themes, subjects or items. Contrast implies with distinguish how your points are indistinguishable or comparable. You state what they share for all intents and purpose. Then again, differentiate intends to recognize what is distinctive about your subject. While differentiating, you state what makes the point, subject or article special or unique. Recorded as a hard copy to look into, you incorporate both the similitudes and the distinctions into the one bit of composing so the peruser can get a handle on the master plan. In this sort of composing, you may be approached to look into two creatures you find in Africa. Correlation and Contrast An examination and differentiation composing will have two subjects for the most part. A correlation is going to show the likenesses among thoughts, circumstances, individuals, and things, while differentiate is going to show the distinctions. There must be an explanation behind the examination or difference. There ought to be a few focuses which are being looked at between the two subjects. This kind of composing can be sorted out by utilizing either the point-by-direct technique or the entire toward entirety. Four Types of Writing: There are four kinds of composing or four composing styles that are commonly utilized. Knowing all these four distinct sorts of composing and their uses are significant for any essayist. A writer’s style is an impression of his character, his interesting style, his voice and his approach to move toward his crowd and perusers. By and large there are four distinct sorts or styles of composing. Following are their names and subtleties: 1. Explanatory Writing: Explanatory composing is a subject-arranged composing style, in which the primary focal point of the creator is to enlighten you concerning a given theme or subject, and forget about his sincere beliefs. He outfits you with significant raw numbers and does exclude his sentiments. This is one of the most widely recognized kind of composing styles, which you generally find in course books and normally â€Å"How †to† articles, in which the writer informs you concerning a given subject, as how to accomplish something. Explanatory This is an extravagant method of saying clarify or advise. Along these lines, this is composing that clarifies something. You might be composing how to makeâ a nutty spread and jam sandwich on the off chance that you are approached to compose an Expository paper. In Social Studies, you might be solicited to illuminate perusers from how a war started or about how pyramids at any point became. You are advising perusers. Like Descriptive composition, you see Expository writing in books, magazines, and paper articles. Key Points: * Expository composing generally clarifies something in a procedure * Expository composing is regularly outfitted with statistical data points * Expository composing is as a rule in a sensible request and grouping 2. Engaging composition: Spellbinding composing is a style of composing which centers around portraying a character, an occasion or a spot in extraordinary subtleties. It is now and again wonderful in nature in which the creator is determining the subtleties of the occasion instead of simply the data of that occasion occurred. Spellbinding Like the word says, you portray. Utilize your faculties to depict the individuals and spots you are expounding on. What do you see, hear, smell taste and feel. The more detail you can include the better your unmistakable composing becomes. Make an image for perusers through depiction so they can step into your story and be a piece of it. This sort of composing is much of the time utilized and might be found in books just as magazines and paper articles. Depiction A portrayal will depict a theme while giving a general impression of the subject. Models will be utilized which help shape the perusers perspective on the theme. Tangible subtleties ought to be utilized to help the models. This will cause the peruser to feel like they are really at the spot, or seeing the individual or article. Model: In illustrative composition, the creator won't simply state: â€Å"The vampire executed his lover† He will change the sentence, concentrating on more subtleties and portrayals, as: â€Å"The red-peered toward, wicked vampire, flushed his corroded teeth into the delicate skin of his darling, and finished her life.† Key Points: * It is regularly lovely in nature * It depicts places, individuals, occasions, circumstances or areas in an exceptionally nitty gritty way. * The creator envisions you what he sees, hears, tastes, scents and feels. 3. Enticing Writing: Enticing composition, dissimilar to ‘Expository Writing’, contains the suppositions, biasness and defense of the writer. Convincing composing is a sort of composing which contains avocations and motivations to cause somebody to accept on the point the essayist is discussing. Influential composing is for convincing and persuading on your perspective. It is frequently utilized in grumble letters, when you give reasons and supports to your objection; other copywriting writings, T.V plugs, subsidiary promoting pitches and so on are on the whole various kinds of influential composition, where writer is convincing and persuading you on something he needs you to do as well as accept. Powerful Has a companion at any point attempted to get you to alter your perspective on something? At that point, that individual was attempting to convince you. On the off chance that you worked out your discussion, that would have been Persuasive composition! With Persuasive composition, an author attempts to adjust your perspective or your perspective. Utilizing realities and feelings, the author attempts to get you to see things his/her way. Legislative issues floods with composing and talks by individuals attempting to convince others in their mind. Once in a while, in papers and magazines, you see Persuasive writing in articles called publications. Key Points: * Persuasive composing is furnished with reasons, contentions and legitimizations * In enticing composition, the creator stands firm and solicits you to accept his point from see. * If frequently requests a call or an activity from the perusers. 4. Story Writing: Account composing is a sort of writing where the writer places himself as the character and describes you to the story. Books, short stories, novellas, verse, life stories would all be able to fall in the account composing style. Basically, account composing is a craftsmanship to portray a story. It responds to the inquiry: â€Å"What happened then?† Narrative This is the sort of composing where you get the opportunity to recount to a story. Everybody wants to hear story, particularly about themselves, which would be a Personal Narrative. A story will utilize artistic components like characters, a setting, a plot and a subject. Fromâ novels to screenplays to plays, they are for the most part accounts since they recount to a story. Portrayal A portrayal is fundamentally the recounting a story, yet it ought to have some good or some other motivation behind why it is significant. The portrayal needs to have a principle thought which will be bolstered by the occasions of the story. A decent portrayal is additionally going to have a lot of insights regarding the entirety of the occasions that happened inside the story that is being told. Another standard for portrayal is that occasions ought to be in the request that they really occurred. The composing shouldnt skip around in time. Key Points: * In account composing, an individual, being a story, recounts to a story or occasion. * Narrative composing has characters and discoursed in it. * Narrative composing has distinct and sensible beginnings, spans and endings. * - Account composing regularly has circumstances like questions, clashes, activities, inspirational occasions, issues and their solutions.Top of Form Bottom of Form Explanatory Writing, or, What Makes Something What It Is. This kind of composing causes a point by point assessment of something so as to comprehend its temperament and its basic highlights. In an English Literature paper about Thomas Hardy’s verse, it isn’t adequate to state ‘The Darkling Thrush’ is a ground-breaking sonnet. You have to state how and why the sonnet is incredible by taking a gander at its segment parts †for example descriptive words, pictures, rhymes †and saying how they work exclusively and how they cooperate to accomplish specific impacts. In an administration paper soliciting you to break down the importance from a specific hypothesis to present day associations, you would need to layout the fundamental highlights of the hypothesis and relate them to hierarchical models. Ordered Writing, or, What Happened And When. This sort of composing relates a succession of occasions. An undeniable spot this is utilized is in history articles yet you would likewise utilize it in an English Literature exposition on the off chance that you have to state quickly what happens inOliver Twist or King Lear. To refer to a model talked about somewhere else in this asset, you would likewise utilize it in a brain science paper that solicited you to depict the improvement from logical standards. Investigate Writing, or, How Two Things Are Similar And Dissimilar. This sort of composing analyzes two things and the similitudes and contrasts between them. It is an exceptionally normal kind of composing for example ‘Compare the treatment of affection and force in two of the Shakespeare plays contemplated this semester’. Or on the other hand to utilize a model nearer to home: ‘Compare how article composing aptitudes are educated to new understudies showing up at colleges in the UK and the USA’. This sort of composing can include a few of different kinds of composing examined in this segment: ordered, engaging, expository and so forth. Engaging Writing, or, What Something Is Like. This sort of composing gives an image of the principle qualities of something. For instance, ‘How are paper composing abilities instructed to new understudies showing up at universities?’ This appears to be a clear sort of composing. Nonetheless, you ought to recollect that there might be more than one view or portrayal of a subject; and that truism what something is drives definitely to stating how and why it is for example to investigative composition. Evaluative Writing, or, How And Why Something Is Important. This kind of composing makes a judgment about something. For instance: ‘Evaluate the adequacy of

Womens Rights :: essays research papers

Women’s Rights For a long time, ladies have been not able to take an interest and have frequently been victimized as a rule and conditions, for example, not having the option to cast a ballot, not getting equivalent compensation for equivalent work, couldn’t own property, and had no instructive or profession openings. Ladies were heavily influenced by a man all through as long as they can remember. A man essentially claimed his better half as he did his material belongings. Their dads controlled them until they got hitched, so, all things considered their spouses controlled them. Ladies fundamentally had no rights as of now ever.      For numerous years, ladies in the United States felt they merited the option to cast a ballot, however they were to a great extent disregarded. Casting a ballot was viewed as a man’s right and was not to be disregarded. Working conditions for ladies were exceptionally uncalled for also. They would work for as long or perhaps longer as men would and get paid less cash for it. Another inconvenience is that ladies couldn't get any instructive or vocation open doors for themselves. A significant number of the women’s occupations included bringing up youngsters, get ready food, make attire, and deal with the things around the house. Their days were truly full and regularly extremely tiring. The work was fundamentally what the ladies were accountable for. A women’s life was extremely harsh as of now. They battled for fairness and didn’t get it until some other time.      When ladies began to battle for equity numerous things started to change. In August of 1920, the Tennessee assembly approved the nineteenth amendment, and it turned into a law. Ladies had the vote! Ladies nowadays hold employments that they weren’t permitted to or didn’t have during the Progressive Era. For instance, specialists. In 1890, ladies established around 5 percent of the all out specialists in the United States and during the 1980s the extent was around 17 percent.

Management Essay - 275 Words

Management (Essay Sample) Content: ManagementNameInstitutionManagement2047875255905EducationPromotes the learning process. 00EducationPromotes the learning process.4114800141605ReligionInstills religious values to persons.00ReligionInstills religious values to persons.66675217805ParentsInfluences behavior from childhood.00ParentsInfluences behavior from childhood.1571625288925003086100165100003733800442595004267200260350Professional FieldHelps to engender professionalism.00Professional FieldHelps to engender professionalism.-219075260350Organization Affiliation This enhances interaction of different members.00Organization Affiliation This enhances interaction of different members.2143125355600You00You184785045910500399097523876000426720021971000142875437515RacePromotes racial values among persons00RacePromotes racial values among persons3733800437515004210050160020MediaProvides information to diverse cultures promoting interaction.00MediaProvides information to diverse cultures promoting interaction.30 8610025527000184785055245002133600139700Ethnic AffiliationPromotes ethnicity values.00Ethnic AffiliationPromotes ethnicity values.Question 1I believe that cultural diversity in the society is a significant concept because it is the composition of different social structures, strategies, and belief systems, which other cultures use to adapt to life to life circumstances throughout the world. I strongly believe that ,I am culturally diverse individual because I can interact with any person from different backgrounds in terms of race, religion, ethnicity, education, sexual orientation, gender, and age. This means that I can coexist with these people without any problem. Cultural diversity has taught me to acknowledge as well as respect differences as well as similarities among individuals in the society. In addition, I believe that regardless of age, we are regularly intrigued by differences and similarities amongst individuals. Thus, when individuals in the society are able to acknowl edge and respect common traits and outstanding characteristics, they will be better equipped to live cohesively with persons from different backgrounds. As a culturally diverse individual, I learned that in most cases, this entails risk-taking, being distrustful, and putting aside one's personal beliefs in order to value other people perspectives.As I interacted with different people I learned that I was obliged to broaden my cultural horizon and become more aware of culturally different populace. This means there is no need to know about everyone's cultures, but being open-minded, by acknowledging as well as respecting diverse views, through attending cultural events as well as establishing personal contact with culturally diverse individuals.As I continued to embrace diversity, I learned that there is need to be fair and appreciate the important contributions, which have been made by different people. I should not undermine any group and ...

My Philosophy Of Teaching Literacy - 3052 Words

Jennifer Blalock Philosophical Statement: My Philosophy of Teaching Literacy CTGE 5549: Carol Manocchi My Philosophy of Teaching Literacy Defining Literacy I am currently a high school teacher of Living Environment in a public school in the Bronx. Over 80% of the students at my school are on reduced lunch. Additionally, over 98% of my students are Latino/Hispanic and African American. As I come to define what literacy means to me as a teacher, I begin to come to realize that my own definition of literacy is highly influenced by my personal experiences in life. I grew up in a single parent home in a rough part of town and attended a school that was majority Latino/Hispanic and African American throughout my academic career until I reached college. The university where I attended was the complete opposite: most of the students were white with only a handful of students of other ethnicities. While in college, I remember being self-conscious about my ability to both read and speak. Public speaking was one of my phobias during my undergraduate career. I noticed that all of my white colleagues were articulate with their speech and never seeme d to stumble over words. Myself on the other hand, I struggled with certain root words and for that reason I never wanted to speak out in class. However, I believe the most frustrating part of this whole experience was the lack of understanding from my colleagues. For them, reading and speaking was something that justShow MoreRelatedTeaching Philosophy and Rationale1001 Words   |  4 PagesPart 1: Teaching Philosophy and Rationale In designing a teaching philosophy and rationale, it is important to recognise at the outset that students or learners have different abilities, needs, cultural backgrounds and learning styles. Positive attitudes are sustained when classroom approaches centre on learning and not on teaching. For them to acquire knowledge and skills, they like to be engaged and encouraged where they partake in the processes of their learning despite their cultural diversitiesRead MoreMy Personal Statement For Teaching Reading772 Words   |  4 Pagescourse and specifically searching for the modules that have given me the most information, taught me something new or expanded my knowledge on a specific topic of reading, I have come to realize how far I have come since I began this adventure. I began these courses after graduating from Marshall with my bachelors. I chose this path because of my love for reading and teaching reading. I have come to realize that these courses have enabled me to become a m ore effective reading teacher and I now haveRead MoreEssentialism is an educational philosophy in which it is important to â€Å"promote and instill cultural600 Words   |  3 PagesEssentialism is an educational philosophy in which it is important to â€Å"promote and instill cultural literacy in all students† (Morrison, 2009, p.338). Teachers only teach the basic skills that they think are necessary for educational and cultural growth. I noticed several things throughout my experience with the school system which leads me to suggest that our school system is based on the philosophy of essentialism. Essentialists believe that a curriculum that develops cultural literacy and basic skills isRead More Educational Philosophies Essay1574 Words   |  7 PagesEducational Philosophies Many different ideas of the correct educational philosophy exist. 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My philosophy of literacy instruction centralizes around theRead MoreT he National Reading Panel ( A Short Note On ) And The International Reading Association ( Ira )1034 Words   |  5 PagesInternational Reading Association (IRA) are two different associations that provide research findings on the best practices for teaching and learning literacy. Reading and understanding the findings of both associations is important for educators and parents to boost the literacy rates of our children. Below I will summarize the reading standards that our outlined by both and provide my thoughts and insights. The NRP concludes that children need to be taught certain instructional methods to excel in readingRead MoreStrategies For Teaching Writing As A Group1634 Words   |  7 Pagesstrategies for teaching writing as a group, we presented a well-rounded daily task to the discussion board, awaiting students in our learning group to respond. It s these responses that will guide this section of the folio and my own personal reflection regarding my role in the group. From day one of our posts students has responded well. One post that was submitted by Skinner (2017) has supported my own views of literacy; the post was that handwriting skills should be integrated into the literacy curriculum

Current Research On Bipolar Disorder II - 2570 Words

Current Research on Bipolar Disorder II Shannon J. Oliveira American School of Professional Psychology Psychopathology Fall 2014 Current Research on Bipolar Disorder II The following is a review of recent peer reviewed research articles in the field of psychology contributing to new information on the diagnosis, treatment, and outcome measures for Bipolar Disorder II (BDII). First, you will find a description of the diagnostic presentation of BDII, followed by the corresponding results of the research, and ending with an explanation of how the following research will influence our work as mental health practitioners. Bipolar II Description The Diagnostic and Statistical Manual of Mental Disorders-Fifth Edition (DSM-5) describes BDII as an instability of mood categorized by the lifetime prevalence of at least one major depressive episode and at least one hypomanic episode (American Psychiatric Association, 2013). Generally speaking, a major depressive episode consists of a depressed or consistent low mood for a period of at least two weeks. A hypomanic episode on the other hand, consists of a period of elevated, expansive, or irritable mood lasting at least 4 consecutive days. Both episodes generally cause serious implications on the individual’s daily living in regards to social, academic, and work environments. For a diagnosis to be made by the DSM-5, a list of particular criteria must be met, and specific information such as what the individuals current or most recentShow MoreRelatedBipolar Disorder : Psychological Trauma And Neurobiological Abnormalities1627 Words   |  7 PagesIn Letters from a Bipolar Mother Alyssa Reyans states, â€Å"bipolar robs you of that which is you. 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The study focused on patients that had been diagnosed of borderline personality disorder (BPD), severe mood disorders, major depressive disorder (MDD), bipolar disorder (BP) and schizoaffective disorder. The study focus was also to determine the different influences that borderline personality disorder has on suicide risk. The study was interesting information on suicide behavior and how it remains an issue among citizens of the United StatesRead MoreSymptoms And Treatment Of Bipolar Disorder1274 Words   |  6 Pagesconclusion, Ben Tang was diagnosed with bipolar II disorder indicated by DSM-5 at age 47. He experienced symptoms such as feeling depressed, suicidal thoughts, and worthlessness in depressive episodes. He experienced symptoms such as racing mind, trouble falling asleep, and committing reckless behaviors in hypomanic episodes. It can be challenging to live with bipolar disorder because the symptoms can be hard to deal with. 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IT Risk Assessment Report for Aztek

Question: Discuss about the Case Study for IT Risk Assessment Report for Aztek. Answer: Introduction The report will discuss the topic Migrating business-critical applications and their associated data sources to an external cloud hosting solution. Purpose: The purpose of this IT risk assessment report is to evaluate the adequacy of Aztek project related to using an external cloud service solution for deploying their data and business critical applications. The risk assessment will provide a detailed evaluation of this operational environment. The report will address the following aspects in relation IT risks and control measures and provide analysis and discussions: Review of the financial services sector in relation to this project. Some of the best practices and government or industry regulation and compliance are explored. Discuss the security posture of the project in terms of current IT security procedures. An evaluation of risk based on threats, vulnerabilities and consequences obtained from an IT control framework in relation to the chosen project. Assessment of risks related to data security. Scope: The risk assessment will address the risks related to using an external cloud hosting provider for migration of business applications and databases. The usage of the system and its resources must be planned prior to implementation to protect data and applications from possible vulnerabilities, threats (internal and external) and other attack problems. This is important because if the data and vulnerabilities are not addressed, then Aztek will face negative business impact such as, Unauthorized access to data and applications (Zissis Likkas, 2012) Unauthorized modification of information and systems Services and access denied to authorized users Business critical data and applications are lost Due to the over dependency on IT systems and networks by Aztek, and its strategic initiatives on business expansion plans, the management decides to deploy their data and applications in a cloud service. Cloud services offer immense benefits in terms of IT management and efficiency, at the same time they have their own set of risks and problems. The report will explore existing best practices related to security safeguards with the aim of supporting the management in deciding on security related initiatives for Aztek. A brief review of cloud migration by financial services sector and best practices In recent years cloud computing has grown significantly due to its cost efficiencies and an attractive alternative to in-house IT infrastructure (Khajeh-Hosseini, Greenwood, Sommerville, 2010). At an operational level using cloud service in the organization will improve innovation by freeing up resources internally and helps the company to focus on core business activities (Garrison, Kim, Wakefield, 2012). Further, clouds are interoperable, offer collaboration and also provide immense potential for financial services to enhance their customer relationships at high levels. These benefits influenced the management in Aztek to migrate their applications and data sources to the cloud (Stamford, 2012). In spite of all the benefits, cloud services are vulnerable to IT risks (Shaikh Haider, 2011). Aztek prior to migrating all their data sources and applications to the cloud must deeply assess IT and cloud-related security aspects such as threats, confidentiality, data integrity, auditability and other compliance aspects. Therefore it becomes highly essential for Aztek to clearly understand the risks in cloud migration and must define necessary controls to protect all information assets before business critical data sources are deployed on the cloud (Heiser Nicolett, 2008). In cloud computing security, privacy issues and legal matters are widely acknowledged. Most of the security and privacy issues are usually due to users lack of control over the physical infrastructure (Subhashini Kavitha, 2011). Since most of these issues are not directly related to cloud, security issues arise due to web browsers and web services on the internet. Since cloud computing systems make use of world- wide-web for its services, security threats are a significant aspect in cloud migrations (Jensen, Schwenk, Gruschka, Iacono, 2009). The presence of technology on the internet and huge repositories of data are always an attractive target for hackers (Mondal Sarddar, 2015). This is important for Aztek because once data is migrated it can be a target, however, cloud security measures are provided by the cloud service provider. In addition to this data is stored in multiple locations (data centers), this can limit the damage caused by attacks on the web. Therefore, it is important to note that Aztek may not focus on having an internal IT department to manage their security for data and applications but at the same time, ensure adequate agreements are in place for securing their data in the cloud (Biswas, 2011). Cloud Security Alliance (CSA) which is an industrial group founded by big cloud vendors is formed to develop security best practices and guidelines for companies adopting cloud computing services for their operations. The guidelines provide directions for consumers (Aztek) to consider security related problems and issues that must be considered during migration. The guidelines are written for a wide range of areas such as encryption, portability, interoperability and risk management (CSA, 2009). In addition to CSA, the European Network and Information Security Agency (ENISA) published a report to highlight the security issues normally found in cloud computing (Catteddu Hogben, 2009). According to ENISA security issues can be categorized into, Issues related to policy and organizational matters, compliance challenges, vendor lock-in (Kshetri, 2013) and so on. Risks from technology such as data leakage, loss of encryption keys, denial of services to authorized users, authentication procedures, etc. (Kulkarni, et al. 2012). Legal risks in cloud migration mostly relate to data protection and software licensing matters (So, 2011). In addition to the above, there are risks due to hardware failure, natural calamities like earthquakes, floods, etc. In spite of this risk categorization it must be understood that security in the cloud is much easier to implement because data protection, privacy, and availability are handled by the cloud provider (James, 2010) and can be further strengthened by defining service level agreements. Looking into the above aspects, Aztek can consider cloud deployment of their data and applications because of the fact cloud offers an advantage compared to developing an in-house security system (Armbrust, et al., 2009). Exploring the cloud migration adoption trends in the finance sector, it can be found that many financial organizations look for infrastructure and software services on the cloud (Garg, Versteeg, Buyya, 2013). This is because financial services cater to a range of users and services to include mobile applications, retail banking systems, online transactions, credit risk analysis solutions and high-performance computing. Further, since cloud infrastructures are developed based on industry best practice such as ITIL, COBIT, CMMI, etc., the aspect of compliance are also handled by the cloud service (Shen, et al. 2013). However, financial organizations such as Aztek must carry out a standard risk analysis to ensure their data and applications are secured in cloud-based services. Every country has its own set of compliance and security requirements and frameworks when it comes to user privacy, confidentiality, and integrity (Barlow, 2016). In the case of Australia, the following guidance, strategies, policies and standards (Policy, 2014) are available: Australian government data center strategy 2010-2015 which aims to improve data center facilities Australian government big data strategy for better service delivery Cloud computing regulatory stock take Cloud security considerations Guide to implementing cloud services Negotiating the cloud, legal issues in cloud computing agreements Records management in cloud Australian government standards by the Joint Technical Committee The above regulations, guidance, and policies must be evaluated by Aztek before deploying their data and applications with the cloud provider. Assessment of current security posture and mitigation actions In the current scenario, the number of attacks and threats against both private and public organization are rising and at the same time becoming more sophisticated and complex (Tankard, 2011). In order to deal with these threats, Aztek must effectively prioritize and develop security measures by determining which of their assets are most likely to be affected while deploying them in the cloud. A security posture must be maintained at good levels for Aztek to operate effectively in current financial industry scenario. Therefore, developing a matured information security model will depend on effective risk-based decision making. The strategy for developing effective risk-based decision making will be reliant on the evaluation of different information security risk factors. At the same time, understanding these risk factors could be quite challenging (Webb, et al. 2014). The first step for Aztek is to evaluate the existing security scenario to identify gaps and threats and minimize loss for the company. The evaluation of existing gaps is done by determining specific risks that are specific risks that threaten business interests of Aztek. The specific risk issues will include understanding security attacks, internal and external threats and associated problems to business due to compromise of technology (Gonzalez, et al. 2012). Risk evaluation methodology can be structured as four distinct phases (Munnasar Govardan, 2010) for the company. This includes, Analyzing risks in resources, controls, threats and vulnerabilities Implementing security countermeasures through management decisions Implementing countermeasures and procedures in the company Reviewing the risk management program periodically Detailed analysis of threats, vulnerabilities and risks are identified for Aztek in the above phases, For instance, asset identification will identify system resources within the system boundary which requires protection. In the case of Azek, the data and information resources require protection from different forms of threats. The application will also require protection from attacks and misuse by users (Chen Zhao, 2012). Evaluating the weaknesses in IT design, security procedures, implementation and internal controls must be authorized by security experts within the organization (Jaferian, et al. 2014). Threat identification will provide projected threats that are applicable to the system in the company. For instance, threats such as virus attacks, malware, denial of service attacks, or packet sniffing and modification are some of the threats that can negatively impact information assets in Aztek. The security posture will determine the requirements needed for each department in the company. The IT unit will identify security requirement that is specific to software, hardware, networks and operating systems that are identified under information assets. The method of evaluating security threats that affect the confidentiality, integrity and availability of the system or cloud service is made to recommend appropriate security safeguards, management of security measures, implementation, and other security related initiatives (Rosado, et al. 2012). In addition to evaluations, controls are implemented for gaining confidence in the existing security posture. Some of the important security controls include, Management controls which manage IT for its risks and its acceptance (Spears Barki, 2010). Operational controls that focus on mechanisms implemented and executed by people. This will also include physical security, safeguarding of all media and inventory (Julisch Hall, 2010). Technical controls will provide automated protection to systems or applications. This can include implementing anti-virus software, establishing authentication procedures, deploying firewalls, etc. to protect information stored in systems (Bohn, et al. 2011). After having identified the information assets and analyzing them for adverse effects to business, the system sensitivity requirements and security of the related asset are determined. The severity of impact or loss is determined by three main aspects of user confidentiality, integrity, and availability. For instance, confidentiality will protect users and data from unauthorized disclosure (Kurtz Vines, 2010). Integrity will provide protection from unauthorized or unintentional modification and will verify data for its correctness from the point of origin to the point of receipt of a message (Luo Bai, 2011). Authenticity is also closely related to data integrity (Medic Golubovic, 2010) which verifies if the data is subject to some form of attack during transit. Lastly, availability will ensure the data and information are available to all authorized users to fulfill business requirements (Yu, et al. 2010). The risk level for each of these impacts can be further categorized under l ow, moderate or high depending on the level of impact to Azteks business objectives. Some of the threat mitigation measures followed in financial services includes, Use of better data encryption tools A mechanism for incident reporting Using better auditing tools for increasing transparency Clarity on liability and responsibility for both Aztek and the cloud service provider Tools for improving privacy Remote audit of services Receive logs in real time Better solution for data classification In addition to the mitigation measures, there are much more which must be considered when Aztek will consider in their decision to migrate to the cloud. By establishing a confident security posture and evaluating their assets, the company will be able to successfully assess confidentiality, integrity and availability aspects for implementing cloud services in their office. It is also important to note that by having a good idea of their comfort level while transitioning into the cloud, the company will be able to transition to the right service model that will fit their risk tolerance. An assessment of IT risks for Aztek This section will provide an assessment of threats, vulnerabilities, and attacks. Some of the top threats available on the internet include, Malicious code or malware (Worms, Trojans, etc.): These threats steal user data and are common in business IT environment. Malware is becoming more sophisticated and affects sensitive components and also erases all trace making it difficult for law enforcement agencies to investigate an affected system or network. Some types of malware are known as banking Trojans which capture user information and steal passwords, account information, etc. (Ligh, et al. 2010). Web application attacks consist of feeding vulnerable servers and mobile apps with malicious data to alter site content or breach information. This type of attack is slowly increasing (Stuartard Pinto, 2011). Denial of service attacks will prevent access to authorized users requesting a service from the system or network. Recently denial of service attacks has grown in sophistication and combined with another type of attacks namely virus activation, data or intellectual property theft, financial theft and so on (Beitollahi, Deconinck, 2012). Data breach refers to the loss of personal data on the internet. Often valuable information is lost for a user and mostly results in financial impact. A data breach can also occur due to erroneous or inadvertent actions by a user leading to disclosure of all confidential information. A data breach can be understood as an abuse of information by attackers (Romanosky, Hoffman Acquisti, 2014). Insider threat or insider attack is often a result of abuse by an existing employee or an ex-employee having access to critical data in the system. Insider threats can occur when a user will bypass security controls using his/her access rights to overcome existing protection. Often the best way to identify insider threats is to successfully track system logs to understand user behavior in the system. Insider threats result in high impact similar to external threats and system administrators must keep an eye on peoples behaviour to detect patterns of system usage (Kandias, Virvilis, Gritzalis, 2011). Identity theft and fraud is another risk where the attacker steals a user password and gains access to the system like an authorized user. This type of threat is usually common in financial transactions and data (Finklea, 2010). Risk management strategies, policies and procedures must consider the above threats and vulnerabilities and overcome uncertainties by measuring, managing and mitigating threats (De Bakker, K., Boonstra Wortmann, 2010). IT risk management will provide a means of IT resources and decision making in Aztek to deliver confidentiality, integrity and availability of information assets. Confidentiality is the primary goal of cloud computing systems and refers to the availability of data and applications to all users from anywhere, anytime and on any device. Cloud systems make use of redundancy and hardening strategies to improve the availability of all applications hosted on it. Confidentiality refers to keeping users data secured from unauthorized access in cloud systems. The confidentiality of cloud systems is quite challenging because applications or data in the cloud are exposed to more attacks due to their access from the internet which is a public network. Some companies make use of private cloud which provide more secure and restricted access through the internet. Hence, keeping in view of confidentiality of users, cloud vendors adopt cryptography and encryption standards which must be detained in service agreements by Aztek and the cloud service provider. Data integrity is another aspect which is fundamental to cloud service. Integrity refers to the preservation of information from possible loss or abuse by unauthorized or authorized users in the system. Data integrity will also be defined in the contracting agreements between the company and the service provider. Migrating business applications and data to cloud involve risks such as lack of availability, inadequate performance and external and internal threats. In some scenarios or instances, it may be noted that the security offered by the cloud service provider may be adequate for that purpose. The regulatory compliance and standards and frameworks such as ISO, ITIL, etc. are easily available with cloud service providers (Ding, 2015). However, it is always best to have adequate policies and standards within the organization to protect business critical information and assets on the cloud. After the risks and mitigation practices are considered, data and applications can be migrated to the cloud. At this time appropriate controls must be established at all levels viz, managerial, operational and technical. Adequate controls are required to regulate the use of data and applications, its infrastructure and the system. One control mechanism can be typically providing access control for users ( Kuhn, Coyne Weil, 2010). The control allows users to access the application and trust the identity of the information. In cloud, all applications will keep track of authorized users. This is done by user-centric access control, in which every user request to the service provider is integrated with the user identity and his/her entitlements. By providing user-centric controls, the aspects of confidentiality and trust are maintained in clouds (Onankunju, 2013). Risk management in Aztek will follow a framework that continually evaluates risks to ensure its security posture is confident and robust. The following points may be considered: A analyze the impact and categorize information stored, processed and transmitted in the cloud service for Aztek Establish a set of security controls for risks, local conditions and assessments (Aleem Ryan, 2012). Having controls in agreements with cloud service provider will help Aztek to have more robust security. Review controls to verify if they are meeting security needs Establish access controls as appropriate for all users in Aztek. Periodically monitor security controls, this is an ongoing activity. Risk assessment is highly critical for business operations and is an ongoing activity. Data security, peoples role in Cloud for Aztek Using a cloud solution implies the employees of the cloud provider will have the ability to use Azteks data and applications. This is important to consider because the cloud provider usually allows the company availing services to assign and manage roles and associated levels of authorization of each of their user in concurrence to their security policies. The roles and authorization rights can be provided for per resource, service or application, and different areas of data can have restricted access. For example, an employee can post transactions to the database, whereas another user can only generate reports from the system. This type of access controls is highly important in cloud migration (Padhy, Patra, Satapathy, 2011). In addition to access control and user levels, the cloud provider can provision unique identities for Azteks users and services. This function can be configured to support access to a resource or support customer applications. At the same time, a user regardless of his/her role must be monitored and logged in the system for the purposes of auditing of customer data and applications. The following points may be noted in relation to managing peoples access and controls: Administering Azteks users, the cloud provider can support delegated identification. This is done through the process of identity provision and delegation. Aztek can consider the process of identity across applications by providing single-sign-on to provide users with access to all applications and services. This can be revisited and user access can have multiple signs on with appropriate controls in each application. This can be defined in agreement with the cloud provider. Aztek can consider the need for auditing and logging reports to monitor their service usage to fulfill compliance with regulations. The cloud provider will make available all system and application logs with Aztek for auditing purposes. Data is highly critical for financial companies such as Aztek. Authentication mechanisms must be strong to access high-value assets hosted in the cloud. This shall ensure user privacy and confidentiality of all Azteks information. Therefore, it may be noted that data is the core of all IT security issues in any organization and in whatever infrastructure it is stored. Cloud computing systems offer immense benefits, however, the security issues and problems remain the same. In clouds, data risk is of various forms such as unauthorized disclosure, tampering, internal threats, unauthorized modification of data, the risk of data loss and so on. Another aspect to note in the cloud is that data must be protected at rest and in motion (while transferred in a network). This must be considered in migrating to cloud systems, and encryption standards help in securing data in motion. In the cloud the term data also refers to applications and software where all the risks related to data apply. The need for Aztek will be to Perform an internal assessment to understand the problems in IT risks Evaluate cloud services for their service offering, especially in the area of data and applications Perform a thorough review of all aspects related to risks in migrating data and applications to the cloud Develop adequate security measures and test them for cloud migration. Ensure to have substantial service agreements defined with the cloud provider to protect business interests of Aztek. Conclusions The report analyzes the problems and risks of migrating data and business critical applications to a cloud provider for Aztek. The report provides a review of how cloud systems are used by the financial sector and the problems faced. The existing security posture for the company is reviewed and suggestions provided while reviewing the problems of security risks. The risk assessment provides brief discussions on the type of threats available in cloud migration in general. The data security aspects in the report provide risks with the view of how data can be secured and usage within Aztek. References Aleem, A., Ryan Sprott, C. (2012). Let me in the cloud: analysis of the benefit and risk assessment of cloud platform.Journal of Financial Crime,20(1), 6-24. Armbrust, M., Fox, A., Griffith, R., Joseph, A., Katz, R., Konwinski, A., et al. (2009). Above the Clouds: A Berkeley View of Cloud Computing. Technical Report. University of California at Berkeley. Barlow, B. (2016). ?How Financial Services Protect Their Users. Retrieved October 10, 2016, from CSO: https://www.cso.com.au/article/608062/how-financial-services-protect-their-users/ Beitollahi, H., Deconinck, G. (2012). Analyzing well-known countermeasures against distributed denial of service attacks.Computer Communications,35(11), 1312-1332. Biswas, S. (2011). Is Cloud Computing Secure? 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Alcoholism Disease or Choice Essay Example

Alcoholism: Disease or Choice? Paper Alcoholism: Disease or Choice? Danielle M Ellis WVNCC Abstract Webster’s New World Dictionary defines alcoholism as a chronic condition which is mainly characterized by excessive and compulsive consumption of and dependence on alcohol as well as nutritional and mental disorders. This definition depicts alcoholism as a disease that is beyond one’s control. It has however been argued in some circles that alcoholism is a choice and the idea of alcoholism as a disease is a myth. Since it is an individual choice to take alcohol, alcoholism is a consequence of free will. Both sides of the debate are discussed in this paper and it is my conclusion that there is strong evidence that suggests that alcoholism is a disease that needs treatment. Alcoholism is a choice Fingarette (1988) discredits the notion that alcoholism is a disease. He explains that alcoholism begins with a choice to drink alcohol which subsequently leads to uncontrollable consumption. In his book, the author explains that heavy drinking or alcoholism is a lifestyle. Advertisements on the media depict alcoholism as an attractive way of life, meaning those who choose to indulge in alcohol are simply making a choice. Alcoholism is defined as a disease in order to excuse some errant behaviors. It is contended that alcoholics can indeed control their consumption of alcohol. The author emphasizes that in most alcoholism treatment facilities, it is a requirement for one to stay sober for a while before being admitted. According to him this means that an alcoholic is able to control his or her drinking. Fingarette (1988) also argues that there are many symptoms of alcoholism to qualify it as a disease on its own. Some have also argued that relapse of recovering alcoholics illustrates that alcoholism is a choice. We will write a custom essay sample on Alcoholism: Disease or Choice? specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Alcoholism: Disease or Choice? specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Alcoholism: Disease or Choice? specifically for you FOR ONLY $16.38 $13.9/page Hire Writer This is because some of the alcoholics who undergo rehabilitation choose to go back to their drinking habits. This has been compared in the same way that some people choose to take heroin or cocaine and later become addicted (Schaler 1991). Critics of the notion of alcoholism as a disease have argued that treating alcoholism as a disease is equivalent to comparing it to a disease like cancer. It is argued that while in the case of cancer one cannot prevent or control the cancer, one can prevent and control alcoholism. This is because one cannot become an alcoholic if they do not take alcohol in the first place. Some addicts have also claimed that they could stop taking alcohol if they wanted to. Therefore, it has been asserted that alcoholism is a volitional act. Baldwin Research Institute (2003) asserts that the average person, who is diagnosed with a drug related addiction, will on their own stop the addiction 20 to 30% of the time. This means that the loss of control concept does not apply. According to critics alcoholics who believe that alcoholism is a disease have lesser chances of achieving sobriety, due to the idea that they have no control. Mello and Mendelson (1972) conducted a study where a group of people were given unlimited access to a huge amount of alcohol. It was observed that none of the people tried to drink all the alcohol at once. This was to show that they could actually control the amount of alcohol they consumed. In this study it was concluded that the notion that once consumption of alcohol begins it proceeds independently and cannot be controlled, is incorrect and misinformed. It was also concluded that alcoholism is a psychological as opposed to a physiological uncontrollable force. This is because the manner in which alcoholics take alcohol is related to their beliefs about drinking. Most alcoholics think that alcohol will solve their problems, thus many are heard saying that they are ‘drowning’ their sorrows with alcohol. Psychotherapeutic thoughts have also confirmed that most alcoholics have underlying problems that they try to forget or avoid by overindulging in alcohol. This therefore means that alcoholism is a choice. It has also been argued that alcoholism is a choice and not a disease ecause there are laws against drunken driving and other drug related offences. This means that there is no way one could be arrested for an illness, thus disqualifying alcoholism as a disease. The law puts in place sanctions against alcoholism in order to control behavior that is caused by the wrong choice, not because of a disease. Schaler (1991) contends that one should argue that alcoholics need support and education about the effects of alcoholism and how to curb the habit. It is suggested that the notion of treatment for alcoholism is misinformed. Alcoholism is a Disease The concept of alcoholism as a disease originated in the 19th century with Dr. Benjamin Rush. This doctor advanced radical ideas claiming that those who overindulged in alcohol had a disease. However he was mostly discredited because of his assertions that being black and political dissentions were also to be regarded as diseases. Before 1891 the word alcoholic had not been used to refer to a person who took alcohol uncontrollably. Drunkenness was however not acceptable in this era. Since the 19th century it has been widely accepted that alcoholism is a disease and it requires compassion and treatment just like any other disease. Room (1983) stipulates that in 1951, the World Health Organization identified alcoholism as a disease and this was also done in 1956 by the American Medical Association. Sociologists have advanced various theories on why alcoholism should be treated as a sickness. Room (1983) suggested that there should be five criteria to determine what should be considered as a disease. It is stated that describing a set of facts as a disease requires that the facts have enough in common to be classified as a single entity and that the facts together should be referred to as a condition and not an event. It is also stipulated that for a set of facts to be labeled as a disease they ought to characterize departure from normal behavior, they should also be located in an individual and they should not occur out of the free will of that individual. Following this criteria, it would be logical to conclude that alcoholism is a disease. This is because it meets these criteria. It has been stated by proponents of the notion of alcoholism as a sickness, that the main factor to determine whether alcoholism is a sickness or not, is the issue of loss of control. Alcoholism’s main symptom is the loss of control. An alcoholic cannot control the amount of alcohol he or she consumes. This is also a major characteristic of any disease. This is because a sick person has no control over his or her disease. Alcoholic employees are also protected under the Americans with Disabilities Act and the Rehabilitation Act. These pieces of legislation consider alcoholism a disability. This also shows that the law recognizes alcoholism as being beyond the alcoholic’s control and thus a disease. In some legal circles genetic predisposition to alcoholism has also been regarded as a defense. Alcoholism should be viewed as a disease because it leads to deterioration of health and even death. The US Department of Health and Human Services (2000) reported that by the year 2000 there were 20,687 deaths related to alcohol. Because of being perceived as a disease, there are pharmacological treatments that have been devised for dealing with alcoholism. Drugs that affect the cortic-mesolimbic dopamine system have been suggested to modify drinking behavior. Medical practitioners suggest that there are subtypes of alcoholism and each has its own treatment. It is stipulated that alcoholism can be divided into the early-onset type, which is chronic and associated with genetic predisposition and a late-onset type, which is characterised by psychological disorders. This shows that just like any other disease, alcoholism is progressive; it has early and late stages. Alcoholism can also be described as an illness due to the treatment sought in rehabilitation facilities and in Alcoholics Anonymous groups. In rehabilitation facilities those who suffer from alcoholism undergo a great amount of pain when they withdraw from the alcohol. The withdrawal symptoms are characterised by vomiting, headaches and severe symptoms include seizures. These recovery symptoms are also experienced in other diseases like cancer, where chemotherapy treatment is rigorous and excruciatingly painful. Conclusion Alcoholism is an issue that continues to draw both moralistic and sympathetic debates. Alcoholics form part of the society and it is important to address their plight because failure to do this could lead to a serious problem in future. It has been noted that alcohol is introduced to young children as early as the age of thirteen years and by the time these children become adults, they are already addicted. The solution is however not to point judging fingers towards the alcoholics. The solution lies in acknowledging the problem as a disease, so as to encourage those suffering from it to seek treatment. Taking alcohol for the first time is a choice that an individual makes, but addiction to alcohol is not a choice. It is a disease that sees the victim lose control of his alcohol consumption as well as his or her life. Many alcoholics do not recognize their problem in the beginning and for a long time they remain in denial. This is also witnessed when some people are given a diagnosis of a terminal illness; most go into denial before eventually coming into terms with the disease. Relapsing of alcoholics can also not be used to depict that alcoholism is a choice. This can also be said to be a characteristic that alcoholism is an infirmity. This is because many chronic diseases especially cancer, see patients relapse. It is not any different for alcoholics. It can therefore be surmised that alcoholism is a disease that needs to be seriously addressed before many more lives are lost due to alcohol-related problems. References Baldwin Research Institute (2003). Alcoholism: A Disease of Speculation. Retrieved from http://www. baldwinresearch. com/alcoholism. cfm. Fingarette, H. (1988). Heavy Drinking: The Myth of Alcoholism as a Disease. Berkely: University of California Press. Mello, N. K. Mendelson, J. H. (1972). Drinking Patterns during Work-contingent and Non-contingent Alcohol Acquisition. Psychosomatic Medicine, 34, 139-164. Room, R. (1983). Sociological Aspects of the Disease Concept of Alcoholism. Research Advances in Alcohol and Drug Problems, 7, 47-91. Schaler, J. A. (1991). Drugs and Free Will. Humanities, Social Sciences and Law Society, 28(6), 42-49. US Department of Health and Human Services (2000). 10th Special Report to the US Congress on Alcohol and Health.

Spider Monkey Facts (Ateles)

Spider Monkey Facts (Ateles) Spider monkeys are New World monkeys belonging to the genus Ateles. They have long limbs and prehensile tails, giving them the appearance of large arboreal spiders. The name Ateles comes from the Greek word atà ©leia, which means incomplete and refers to the spider monkeys lack of thumbs. Fast Facts: Spider Monkey Scientific Name: Ateles sp.Common Name: Spider monkeyBasic Animal Group: MammalSize: 14-26 inch body; up to 35 inch tailWeight:13-24 poundsLifespan: 20-27 yearsDiet: OmnivoreHabitat: Central and South American rain forestsPopulation: DecreasingConservation Status: Vulnerable to Critically Endangered Species There are seven species and seven subspecies of spider monkey. The species are the red-faced spider monkey, white-fronted spider monkey, Peruvian spider monkey, brown (variegated) spider monkey, white-cheeked spider monkey, brown-headed spider monkey, and Geoffroys spider monkey. Spider monkeys are closely related to woolly monkeys and howler monkeys. Description Spider monkeys have extremely long limbs and prehensile tails. The tails have hairless tips and grooves resembling fingerprints. The monkeys have small heads with hairless faces and wide-set nostrils. Their hands are narrow with long, curved fingers and reduced or non-existent thumbs. Depending on the species, hair color may be white, gold, brown, or black. The hands and feet are usually black. Males tend to be slightly larger than females. Spider monkeys range from 14 to 26 inches in body length with a tail up to 35 inches in length. On average, they weigh anywhere from 13 to 24 pounds. Habitat and Distribution Spider monkeys spend their lives in trees of tropical rain forests in Central and South America. Their habitat ranges from southern Mexico to Brazil. Spider monkeys live in Central and South America. Jackhynes / Wikimedia Commons Diet Most of the spider monkeys diet consists of fruit. However, when fruit is scarce, they eat flowers, leaves, and insects. The lead female within a group organizes foraging. If food is abundant, the group feeds together, but it will split if resources are scarce. Most feeding occurs in the early morning hours, but spider monkeys feed throughout the day and sleep in trees at night. Behavior The average spider monkey group ranges from 15 to 25 individuals. The closest bonds are between females and their offspring. Males also group together. Unlike most primate species, it is the females rather than the males that disperse at puberty and join new groups. Spider monkeys are highly intelligent. They communicate using vocalizations, scent marking with urine and feces, and body postures. Reproduction and Offspring The female spider monkey selects her mate from within her social group. Gestation lasts between 226 to 232 days, usually resulting in a single offspring, but sometimes twins. The female has sole care of her young, which she carries with her as she forages. Her offspring tightly wraps its tail around its mothers midsection or tail. Spider monkeys reach sexual maturity between 4 and 5 years of age. Females only bear offspring once every three or four years. Young males sometimes commit infanticide within their group to increase their chance of mating. In the wild, spider monkeys may live 20 to 27 years.They may live over 40 years in captivity. Geoffroys spider monkey with young. Mark Newman / Getty Images Conservation Status All spider monkey populations are decreasing. The IUCN classifies the conservation status of the Guiana spider monkey (Ateles paniscus) as vulnerable. Four species are endangered. The variegated spider monkey (Ateles hybridus) and brown-headed spider monkey (Ateles fusciceps) are critically endangered. Spider Monkeys and Humans Humans are the main threat to spider monkey survival. The monkeys are widely hunted as food and suffer from habitat loss due to deforestation. Some populations live in protected areas. Spider monkeys are susceptible to malaria and are used as research animals in studies of the disease. Sources Cuarà ³n, A.D., Morales, A., Shedden, A., Rodriguez-Luna, E., de Grammont, P.C.; Cortà ©s-Ortiz, L. Ateles geoffroyi. The IUCN Red List of Threatened Species 2008: e.T2279A9387270. doi:10.2305/IUCN.UK.2008.RLTS.T2279A9387270.enGroves, C.P. in Wilson, D.E.; Reeder, D.M. (eds.). Mammal Species of the World: A Taxonomic and Geographic Reference (3rd ed.). Baltimore: Johns Hopkins University Press, 2005. ISBN 0-801-88221-4.Kinzey, W. G. New world primates: ecology, evolution, and behavior. Aldine Transaction, 1997. ISBN 978-0-202-01186-8.Mittermeier, R.A. Locomotion and Posture in Ateles geoffroyi and Ateles paniscus. Folia Primatologica. 30 (3): 161–193, 1978. doi:10.1159/000155862Mittermeier, R.A., Rylands, A.B.; Boubli, J. Ateles paniscus. The IUCN Red List of Threatened Species 2019: e.T2283A17929494.

Accounting Theory and Current Issues Problems

The article half a defence of positive accounting research by Paul V Dunmore has been analysed in the present segment. The current study discusses positive accounting of research program extensively that in turn helps in development of causal factors of human behaviour from the perspective of accounting. In this respect ontological along with epistemological aspects of research works are appraised in the study. The introductory section of the current segment reflects the background information on positive research in accounting, aspects of scientific research projects along with instances of positive research in the field of accounting. Subsequently the article throws light on diverse aspects of scientific ontology and epistemology, falsification and importance of hypothesis testing in research work. In addition to this, the article also sheds light on different requirements on necessities productive and effectual positive research program, states the reason behind research programs are conducted in this way and delivers the concluding pronouncements together with suggestions for enhancement of research work. In itself, the current study concisely explains the summary of the article to deliver a comprehensive outline of the present article and recognises the research questions from specific research objectives. Besides this, the current study also exemplifies diverse theoretical aspects of positive accounting research in the current report and clarifies the significance and limitations of the study. The particular article fundamentally deals with positive approach undertaken for research in accounting and explains illustratively various doctrines of positive accounting on a particular platform of research work (Hopper and Bui 2016). Nonetheless, the current analysis in turn provides assistance for determination of causal linkages in behaviour of human beings observed from accounting perspective. Subsequently, the particular critique indicates the scientific research works conducted in economics as well as accounting as positive research. Over and above this, the research article also helps in understanding the manner positive approach can be utilized in accounting research, identify different deficiencies in the procedures of implementation of scientific means for research plans. In addition to this, the research article also elucidates exhaustively as regards intellectual enquiry established for development of research hypothesis and Greek practice of logical investigation as vital functions of scientific research works (Huber 2015). Moving further, the research article presents instances   Ã‚  Ã‚  of positive accounting research also summaries nature in addition to causes of certain factors of accounting, though the reasons might possibly be dissimilar illogical factors of human psychology. The research article also expounds different theories of scientific ontology and epistemology, rationality of examination of hypothesis of research and distortion. In this regards, the research article stated that principles a nd doctrines of research are regularly endorsed inductively by the process of accumulation of requisite, but this process of induction cannot be regarded to be correct (Jaggi 2015).   In itself, the research article also expounds exhaustively and comprehensively the Popper’s criterion that indicates the phases that natural scientists undertake for undertaking research work. Predominantly, the procedures takes account of observation and subsequent development of initial ideas, formulation of formal concepts and inspection of forecasts. For itself, undertaking this procedure also have the chances of disapproval of quite a lot of theories and helps in examination of feasibility of falsification of theoretical concepts. In addition to this, inspection of falsification also demonstrates qualitative positive research approach, diverse intents of qualitative positive research and subsequently illuminates the logic, strengths as well as weaknesses of statistical examination of research hypothesis (Kim and Zhang 2013). As such, the research article exhaustively illustrates the judgement behind examination of research hypothesis that can be regarded as a version of P opper’s judgement that is predominantly utilized in quantitative research. Particularly, for this null hypotheses are taken into account and under the specific null hypothesis, certain distribution of test statistic is calculated. Accordingly, the article mentions that the intention of inspection of research hypothesis is to invalidate the projected null hypothesis of the research work based on the enumerations. The research article also suggests that there is necessity for certain statistics for undertaking positive accounting research. Nevertheless, statistics are inexactly utilized, consequently, the usual aim need not be examination of hypothesis and in its place estimation needs to be utilized (Ball et al.   2013). Also, the current research article also describes the effect on positive research programs. Moreover, the research article also sketches the necessities of undertaking an effective positive approach for undertaking research works. This in turn also indicates the requirement for diverse models that can be stringently scrutinized, studying the significance of analytical modelling and need for enumeration instead of testing. In conclusion, the research study states conclusive pronouncements founded on inspection of different ontological and epistemological facets of positive approach in research works. Additionally, conclusive declarations of the current research article also clarifies the limitations of research works in the field of accounting and way in which the present exercise of accounting is deficient of necessary requirements (Miller and Power 2013). Over and above this, the study also recommends methods for enhancement of the research exercise grounded on identified gaps in specifically theoretical modelling, enumeration procedures utilized in different models, examination of hypothesis and documentation of data records. Examination of research observations of the current research refers that there is persistent necessity for more advanced processes for examination that can ensure that theoretic models can be appropriately gauged (Robson and McCartan 2016). Predominantly, the ideologies and doctrines need to be functionalized by establishing apposite proxies for across-the-board and significant notions. Before instituting a viable method for examination of notions, precis e measurement scheme need to be correctly utilized as a standard that can be used in all the research studies and eradicate the need for re-creating diverse dimensions every time for all the subsequent research works (Rogers and Van Buskirk 2013). As such, evaluation of diverse observations also proposes the fact that there needs to be transference of concentration from essentially the processes of examination of research hypothesis to particularly the estimation processes of specific research parameters. By itself, comparative appraisal can be undertaken between the confidence intervals as well as varied theoretic estimates of research parameters along with diverse similar examinations from research projects (Smith 2014). The present research article also recommends about the necessity to upkeep data records, proper implementation of significant notions that in turn can help in inspection of framed research hypothesis. According to analysis of observations, research study also reco mmends about the need for applications that in turn can assist in endorsement of findings acquired from testing of framed hypothesis of the research. The questions that can be framed based on current objectives of the research: How do the positive approach adopted in the field of accounting research can assist in the process of accomplishment of scientific purposes of research work? How do procedures of development of specific hypotheses for research, examination of hypothesis enhance a particular research work under consideration? In what manner do different aspects of ontological along with epistemological factors of scientific research affect research procedures? The contemporary fragment demonstrates theoretical construction of current research work that in turn can assist in the procedure of upholding theoretical notions that are particularly relevant in the present context (Tucker et al. 2016). Also, theoretical outline of the present study takes account of different descriptions of ontological along with epistemological factors of scientific research works under consideration. By itself, the carefully chosen article elucidates diverse notions of positive approach in accounting research, its contextual background accompanied by biases. The chosen research piece also draws reference to specific Greek mythology, specific religious understandings about the entire world, (Buddhist otherwise Abrahamic) for comprehensive understanding of the procedures of sensible enquiry that essentially is a significant measure of scientific research (Wilkinson and Durden 2015). Also, the present research article also demonstrates the significance of positive approach in accounting research and pulls reference to vital model that can essentially help in understanding the rationality as well as self-absorbed human behaviour. Over and above this, theoretical outline of the current research study comprises of thorough study of logical ontology along with epistemology of scientific research. Also, the notions along with doctrines of accounting fundamentally comprises of comprehensive explanation of accounting concepts such as revenue, expenditure, gains or else losses and many other concepts (Bonin 2013). Nevertheless, accounting concept in ontological setting also divulges the fact that there are several fundamental deductions vis-à  -vis reality existence that basically can be related to significant theory especially focussed on philosophy of realism. Yet, dissimilar conclusions drawn that has foundations on explicit ontological assumptions insufficient. This is basically for specific cases in which the significances in conjunction with r oles of mainly accounting in business concerns as well as community need to be considered. Based on the observations, it can be hitherto construed that positive ontology and epistemology might perchance not be precise and illogical (Coad et al.   2016). In this connection, positive research assumed for varied wings of social science have the need for suppositions of certain research approaches that are in essence based on important observations regarding causal linkages. However, the theoretical construction of researches consists of comprehensive explanations of Popperian criterion, qualitative research in Popper’s practises, clarification of judgement accompanied by explanations of strengths as well as weaknesses of statistical examination of research hypothesis as part of implementation of Popper’s procedures and evaluation of erstwhile research that can illustrate influence on positive research projects (Deegan 2013). Particularly, the insinuation of the current article under consideration is that it helps in obtaining ample awareness regarding positive approach of research particularly in the field of accounting. Nevertheless, the research work aids in the process of augmentation of causal affiliation of specific nature of human in basically accounting setting. Apart from this, examination of research article also divulges the fact that the research study concentrates on significance of logical investigations that can upkeep the whole practice of foundation of cause and effect link (Gaffikin and Aitken 2014). On top of this, the research study also contributes towards the procedure of attainment of systematic information regarding different theoretic philosophies as well as notions of normal science propounded by Kuhn. Nonetheless, the primary output profoundly consists of statistically noteworthy consequences and has different uninterpretable statistical coefficients related to transformed measu rements. There are several limits of the current piece of research. Fundamentally, the details suggested by Kuhn are also non-important (Miller and Power 2013).   As such, the current study therefore proposes varied propositions based on consequences of the research study. For itself, the recommendations for of enhancements of theoretic models have the need to be assessed for formation of effectual research pieces. Nevertheless, the study exemplifies inadequate advancement in scientific research particularly in the field of accounting. This can be hereby added that the research does not mention it does not mention particular ways for averting diverse difficulties of slow advancements in positive research specifically in the fields of accounting (Modell 2013). Yet again, the proposals for development as indicated in the research article also suggests about estimation of research parameters, though, the current research price does not exemplify the technique of application for asses sment of notions. The current report explains thoroughly diverse ontological and epistemological facets of scientific research schemes. However, the scientific research fundamentally comprises of intellectual investigation and fundamentally this practise of enquiry can be reflected as a vital part of scientific research process. Particularly, from the perspective accounting, scientific research procedures considers specific accounting exercises that essentially does not fulfil obligatory criteria for working as an effectual research work. Examination of consequences replicates diverse significant models that stem from fallouts of the inspection. The carefully chosen article also put forward diverse propositions that are important expressly for positive research and quantitative in nature. Analysis of observations of the current research piece also reflects the requirement for more superior hypothetical and theoretic models that can essentially be considered as pertinent subjects for comprehensive exam ination. Yet again, examination of research study also replicates the need for improved analysis processes in order to ensure that diverse hypothetical models can be correctly scrutinised. Outcomes of the current research article also mentions about the need for transference of the effort from particularly examination of research hypothesis to utilization of processes of estimation of research parameters. Finally, the research article also asserts the requirement for broad replication of specific intentions of validation of deductions from examination of research hypothesis. Ball, R., Kothari, S.P. and Nikolaev, V.V., 2013. Econometrics of the Basu asymmetric timeliness coefficient and accounting conservatism. Journal of Accounting Research, 51(5), pp.1071-1097. Bonin, H., 2013. Generational accounting: theory and application. Springer Science & Business Media. Coad, A., Coad, A., Jack, L., Jack, L., Kholeif, A. and Kholeif, A., 2016. Strong structuration theory in accounting research. Accounting, Auditing & Accountability Journal, 29(7), pp.1138-1144.. Deegan, C., 2013. Financial accounting theory. McGraw-Hill Education Australia. Gaffikin, M. and Aitken, M., 2014. The Development of Accounting Theory (RLE Accounting): Significant Contributors to Accounting Thought in the 20th Century. Routledge. Hopper, T. and Bui, B., 2016. Has management accounting research been critical?. Management Accounting Research, 31, pp.10-30. Huber, D., 2015. On the hegemony of financial accounting research: a survey of accounting research seen from a global perspective. Journal of Theoretical Accounting Research, 11(1). Jaggi, B., 2015. Research in financial accounting accounting theory ii (26: 010: 652) Fall 2015. Kim, J.B. and Zhang, L., 2013. Accounting conservatism and stock price crash risk: Firm-level evidence. Miller, P. and Power, M., 2013. Accounting, organizing, and economizing: Connecting accounting research and organization theory. Academy of Management Annals, 7(1), pp.557-605. Miller, P. and Power, M., 2013. Accounting, organizing, and economizing: Connecting accounting research and organization theory. The Academy of Management Annals, 7(1), pp.557-605. Modell, S., 2013. Making sense of social practice: theoretical pluralism in public sector accounting research: a comment. Financial Accountability & Management, 29(1), pp.99-110 Robson, C. and McCartan, K., 2016. Real world research. John Wiley & Sons. Rogers, J.L. and Van Buskirk, A., 2013. Bundled forecasts in empirical accounting research. Journal of Accounting and Economics, 55(1), pp.43-65. Smith, M., 2014. Research methods in accounting. Sage. Tucker, B.P., Parker, L.D. and Merchant, K.A., 2016. With a little help from our friends: An empirical investigation of co-authoring in accounting research. The British Accounting Review, 48(2), pp.185-205. Wilkinson, B.R. and Durden, C.H., 2015. Inducing structural change in academic accounting research. Critical Perspectives on Accounting, 26, pp.23-36.

Ethics in Public sector - USA Essay Example | Topics and Well Written Essays - 1000 words

Ethics in Public sector - USA - Essay Example Intergovernmental transfers are explicit transfers of funds from the state and Federal governments. The Federal government uses numerous different government programs to implement intergovernmental transfers. Temporary Assistance to Needy Families (TANF) and Medicaid are just a few examples of the numerous Federal government programs which provide support for local government expenditure on financial assistance to low-income households and health care. Intergovernmental transfers have a positive effect on local residents and businesses because they enable the provision of essential services. Essential services improve the welfare of residents and provide local businesses with an accommodating environment for carrying out their activities. They include public safety, sanitation, education, environmental and natural resource management, transportation, public health, economic development, and capital expenditure on infrastructure. The amount of Intergovernmental transfers allocated to various local authorities varies considerably. It is not a reliable source of revenue for local governments, and the Federal government provides intergovernmental transfers based on need and merit among the jurisdictions of local governments, as well as the national economic circumstances. ... in terms of property tax. Property taxes account for the majority portion of tax revenue collected by local governments. It may be levied on personal property or real estate. These include buildings, land, and personal improvements. Local governments mainly use revenue from property tax to fund public schools, therefore, serving to facilitate the provision of quality education. They also use it to finance the provision of social services and amenities. Property taxes levied on businesses reduce their revenue and profits. Businesses do not benefit from them because their main use is funding of public schools at the expense of improving infrastructure. Property taxes are relatively reliable as a source of revenue for local governments because they do not fluctuate significantly in response to changing economic circumstances. Local governments usually calculate it as the property’s fair market value times a tax rate times an assessment ratio, and may adjust the tax rate to mainta in steady revenue even when economic circumstances are unfavorable. Sales and gross receipts tax are the third major sources of revenue for local governments in the U.S. Local governments impose sales tax on the consumers of products produced by various businesses, whereas they levy gross receipts tax on a company’s total gross revenue. Sales and gross receipts tax are unpopular among residents and businesses respectively. This is because sales tax makes goods more expensive for consumers and gross receipts taxes reduce the income and profits of businesses. Revenue from sales and gross receipts tax vary in accordance with economic circumstances. This is because the income of businesses and the ability of residents to spend on