Social Media and Network Security

Social Media and Network Security Mohammad I. Khan GMU Honor Code statement: By placing this statement on my webpage, I certify that I have read and understand the GMU Honor Code on http://oai.gmu.edu/the-mason-honor-code-2/ and as stated, I as a student member of the George Mason University community pledge not to cheat, plagiarize, steal, or lie in matters related to academic work. In addition, I have received permission from the copyright holder for any copyrighted material that is displayed on my site. This includes quoting extensive amounts of text, any material copied directly from a web page and graphics/pictures that are copyrighted. This project or subject material has not been used in another class by me or any other student. Finally, I certify that this site is not for commercial purposes, which is a violation of the George Mason Responsible Use of Computing (RUC) Policy posted on http://copyright.gmu.edu/?page_id=301 website. Abstract Social media security is a big concern nowadays and network security itself is another concern. Network security has changed a lot in the recent years. This paper aims to investigate and talk about the public associations on social media networks, the rationale of social practices, the dynamic way of character and protection, the creation and dispersal of social media and network security, the social media network security and the overall network security of the present time. This paper begins with todays social media character and network security for social media. It discusses the nature of network security, system protection, the social networking progression of security. Furthermore, it also describes network security threats, their definition and types, and how we will be benefitted from this, and whats the new network security infrastructure might be in the near future. Also, this paper provides the background, uses, ethical and social issues, advantages and disadvantages of th e network security based on social media sites and network security individually in details. Keywords: Social networking sites; network security; social media and network security Introduction Social media has not only changed the way people interact in the world, but also it is advancing more to make it easier to access. Social networking sites allow people to communicate and remain in contact with friends as well as meet new people. Social media alludes to online communication that takes into consideration client created content as content sound, video, pictures and so on to be distributed in a very versatile way for overall public utilization regularly. It also includes the intuitive exchange with others. Social media is a vital source for sharing social activities. There are various kinds of social media such as Wikis, Blogs, Microblogs, Photo Sharing, Videos, News Feed and so on. Social networking sites are viral; at times, mysterious in nature, prompting social sites being seen as targets for hackers and cyber-criminals recently. Reasons being that online networking itself permits the clients to customize their online identity and share personal information. Along wi th all these things, network security is also a concern nowadays and has a relation with them. Famous social networking sites, for example, Facebook and Twitter have been able to be focused for security attacks. Without network security, we cannot protect our privacy and our stuff on the internet and in the social networking sites. In this paper, I will analyze the current practices of network security for social media services what is network security and the benefit of network security, social networking threats, future of network security, and emphasis on the ethical/legal and social aspects as well as a glimpse at the future security issues facing this area. Background, types and current security threats Network security refers to any kind of activities intended to secure system. In particular, these activities secure the ease of use, integrity, trustworthiness, and safety of the network and information. Compelling network security focuses a variety of threats and prevents them from entering into the network. Network security is refined through software and hardware. The software must be continually updated and figured out how to shield the network from developing threats. A network security system normally comprises of numerous parts. All parts work together, which minimizes maintenance and enhances security. These parts include Anti-virus and anti-spyware, firewall for blocking unauthorized access to the computer, Virtual Private networks (VPN) for providing secure remote access. On the other hand, Social media security is an issue nowadays. Online social networks were especially one of the hackers most loved targets. According to Dong and L.N., network security has turned into th e present spotlight on the improvement of information technology. From all parts of network information security issues, we should first make sense of the variables that trigger network security (Dong, L. N., 2014). According to another research study (2009) accumulated by the US National Cyber Security Alliance (NCSA), more than 74% of clients unveil individual data, including email addresses and birthdays on their profiles (Express Computer, 2009). Cyber-criminals can take data about anyone from their social networking profile and posts and afterward tailor their assaults taking into account anyones interests and likes. This is known as social engineering and it makes security threats a great deal more hard to perceive. According to Wu, Social Engineering, which relies on exploiting the human element of trust, obtain or compromise information about an organization or its computer systems (Wu, 2012, p.173). With such a large A number of users, Facebook is a target for scams; it can likewise uncover anybodys personal information to their group of friends. Scams on Facebook incorporate cross-site scripting, clickjacking, survey scams and theft of identity. One of the scammers most loved strategies for assault existing apart from everything else is known as cross-site scripting or Self-XSS. Clickjacking is likewise frequently fixing to survey scams which trap users into introducing an application from a spammed link. New Facebook security highlights give assurance against scams and spam. However, tragically theyre primarily incapable. Self-XSS, clickjacking and review tricks basically did not exist only a couple of years back, but rather they now show up on Facebook and other social networks every day. Another study showed that Facebook, for instance, was sued commonly in 2011 which made the firm pay about $20 million to compensate its clients for utilizing their information without explicit permission (Vel murugan Mathiyalagan, 2015). Security threats on social networking sites keep on growing. Another example of social networking site is twitter. It is a micro-blogging site. Even though most shortened URLs are real, if a link redirects anyone to another page that requests a twitter password everybody should leave it immediately for security purpose. Ethical issues related to social networking sites and Network security Social networking permits anybody to share essentially anything on the web. Any business without a social media policy networking approach risks expanding outside security attacks. Here are a few ethical rules a business ought to take after when conveying online: Sharing information which will give anyones brand a positive picture. People need believable information, so they should give them that. This will fabricate trust for business, which can expand leads and clients. When sharing, know about others viewpoints. Be interested in what others need to say. When to react, be reasonable in what we say to make a social prosperity for our business and client connections. Be mindful of who can see our information, what is being shared, and what is being said and partook in regards to our business. If something negative is being shared, investigate it for believability. On the off chance that it is dependable, react to it in a positive style to demonstrate that we think about what is said concerning our business, and that some kind of move is being made to progress. Overall, a business ought to make a positive, trustworthy online nearness for both their own particular advantage and for the advantage of their clients. On the other hand, a security policy is the accumulation of standards that help the clients to carry on in a certain approach to recognizing what is lawful and unlawful to access to ensure computer system in their network. Also, it helps the administrator to ensure that everything in the network system is secure and no one can pulverize or harm the system. So, the security policies are important to big business network. Likewise, without security policies the clients will open websites and these websites may have a virus or worms which will impact to our network function. Moreover, an unapproved individual can access to the network and do the illicit activity which will destroy the system. There is numerous approach to apply security policy. For instance, strong password, use a firewall and so on. However, one of the greatest ethical issues that identified with system is security policy. In some organizations the security policies are apply feebly or in awful way. Secondly, the hacke rs are enormous issue to the network and it is spread quickly in the word for quite a while. For instance, stolen medical insurance record from any organization and they will offer this data to another organization with no authorization. Third, the weak network design security system is gotten to be one of the greatest ethical issue that identified with network. Some administrator in the organizations do not apply enough security to the network, which cause a great deal of unauthorized clients access to network and look over the secret information. It happens because of the weak network security. According to Jayson, Some of Facebooks research on client conduct found that 71% of individuals drafted at least one post that they never posted (Jayson, 2014). Social Implications Social media is potentially the most indispensable segment of the Internet. At the same time, being open and social networking sites makes true worries about protection and security. Social networking sites urge individuals to be more open about their own lives. Besides, things they post stay accessible uncertainly. While most sites permit their clients to control who sees the things theyve posted. Social networking sites are possessed by private organizations, and that they profit by gathering information about people and offering that information on, especially to third party advertisers. Security settings are just intended to shield one from different individuals from the social network, yet they dont shield ones information from the proprietors of the service. Basically, one person is giving every one of his/her information over to the proprietors and believing them with it. There are other reasons also that can expose ones privacy. One study showed that boasting more than 500 mi llion active users around the world, the social networking site is presently being focused by cyber-criminals (Sanchez, 2010). On the other hand, Viruses and malware frequently discover their direction into computers through enticing advertisements. Its better not to click those ads. Secondly, we have to be cautious of whom we acknowledge invitations from while making online network. Sharing our information to individuals we dont know can be hazardous. In case, if we get friend requests from an unknown person, we should not accept the request in the social networking sites. Third, Part of the online networking websites are all the different games and applications. These are also called third party apps. Most of them are unsafe, before giving the application a specific level of consent concerning our information we have to be careful. We have to ensure what the application is viewing and sharing before consenting to the terms. Exposing too much information falls us into trouble. Four th, we have to utilize our security settings properly. Social media sites give us the capacity to limit who has the access to our information. For instance, Facebook gives us a chance to choose who our friends are and what content they can see.   One Consumer Reports says that issues are on the rise 11% of households utilizing Facebook had inconvenience a year ago, which ranges from a more unusual utilizing their login information to online harassment (Fitzpatrick, 2012). Future of social networking and network security The future of security controls on social networks is by all accounts on a promising direction. for example, biometrics system will be installed with two-step verification and enhanced endeavors are being made for securing clients privacy. With thoughts, for example, online ID labels, eye recognition system etc. Conclusion Social network holds colossal control over the lives of people and this force brings a duty of making social network a more secure spot. This must be done when security frameworks are solidly set up without bargaining the wellbeing of clients. References Dong, L. N. (2014). Design of computer information network security system.  Applied Mechanics and Materials, 539, 305-309. doi:  http://dx.doi.org.mutex.gmu.edu/10.4028/www.scientific.net/AMM.539.305 This is research and reviews that describes the network security systems. Fitzpatrick, A. (2012). Study Says Facebook Privacy Concerns Are on the  Rise Is It Accurate? Retrieved October 04, 2016, from http://mashable.com/2012/05/04/facebook-privacy-concerns-study/#vnDzBrKMnqqf This is a website that says about the Facebook privacy and security. Jayson, S. (2014). Social media research raises privacy and ethics issues.  Retrieved October 04, 2016, from http://www.usatoday.com/story/news/nation/2014/03/08/data-online-behavior-research/5781447/ This is a newspaper publication that discussed privacy and ethics issue for social media. Social networks: Boon or bane? (2009).  Express Computer, Retrieved from http://search.proquest.com.mutex.gmu.edu/docview/217384554?accountid=14541 This is a research and reviews that describes the network security threats. Sanchez, M. (2010, November 10). Know the Security Implications  of Social Media. Retrieved October 04, 2016, from http://blogs.cisco.com/smallbusiness/know_the_security_implications_of_social_media This blog was created for knowing the security implications of social media. Velmurugan, J. S., Mathiyalagan, P. (2015). SOCIAL NETWORKING THREATS AND  SECURITY ISSUES: AN ENQUIRY. International Journal of Management Research and Reviews, 5(4), 270-274. Retrieved from http://search.proquest.com.mutex.gmu.edu/docview/1683315551?accountid=14541 This is a research and reviews on Social networking threats and security issues. Wu, H. (2012). A review of social media security risks and mitigation  techniques.Journal of Systems and Information Technology, 14(2), 171-180.doi:  http://dx.doi.org.mutex.gmu.edu/10.1108/13287261211232180

Production and Operation Management Essay

The Bronson Insurance Group was originally founded in 1900 in Auxvasse, Missouri, by James Bronson. The Bronson Group owns a variety of companies that underwrite personal and commercial insurance policies. Annual sales of the Bronson Group are $100 million. In recent years, the company has suffered operating losses. In 1990, the company was heavily invested in computer hardware and software. One of the problems the Bronson Group faced (as well as many insurance companies) was a conflict between established manual procedures and the relatively recent (within the past 20 years) introduction of computer equipment. This conflict was illustrated by the fact that much information was captured on computer but paper files were still kept for practical and legal reasons. FILE CLERKS The file department employed 20 file clerks who pulled files from stacks, refilled used files, and delivered files to various departments including commercial lines, personal lines, and claims. Once a file clerk received the file. Clerks delivered files to underwriters on an hourly basis throughout the day. The average file clerk was paid $8,300 per year. One special file clerk was used full time to search for requested files that another file clerk had not been able to find in the expected place. It was estimated that 40 percent of the requested files were these â€Å"no hit† files requiring a search. Often these â€Å"no hit† files were eventually found stacked in the requester’s office. The primary â€Å"customers† of the file clerks were underwriters and claims attorneys. UNDERWRITING Company management and operations analysts were consistently told that the greatest problem in the company was the inability of file clerks to supply files in a speedy fashion. The entire company from top to bottom viewed the productivity and effectiveness of the department as unacceptable. An underwriter used 20-50 files per day. Because of their distrust of the files department, underwriters tended to hoard often used files. A count by operations analysts found that each underwriter kept from 100-200 files in his or her office at any one time. An underwriter would request a file by computer and work on other business until the file was received. Benson employed 25 underwriters. MANAGEMENT INFORMATION SYSTEM Upper management was deeply concerned about this problem. The MIS department had suggested using video disks as a possible solution. A video disk system was found that would be sufficient for the Semester II Examination Papers IIBM Institute of Business Management companies needs at a cost of about $12 million. It was estimated that the system would take two years to install and make compatible with existing information systems. Another, less attractive was using microfilm. A microfilm system would require underwriters to go to a single keyboard to request paper copies of files. The cost of a microfilm system was $5 million. 1. What do you recommend? Should the company implement one of the new technologies? Why or why not? 2. An operations analyst suggested that company employees shared a â€Å"dump on the clerks† mentality. Explain. Caselet 2 Harrison T. Wenk III is 43, married, and has two children, ages 10 and 14. He has a master’s degree in education and teachers junior high school music in a small town in Ohio. Harrison’s father passed away two months ago, leaving his only child an unusual business opportunity. According to his father’s will, Harrison has 12 months to become active in the family food-catering business, KareFull Katering, Inc., or it will be sold to two key employees for a reasonable and fair price. If Harrison becomes involved, the two employees have the option to purchase a significant, but less than majority, interest in the firm. Harrison’s only involvement with this business, which his grandfather established, was as an hourly employee during high school and college summers. He is confident that he could learn and perhaps enjoy the marketing side of the business, and that he could retain the long-time head of accounting/finance. But he would never really enjoy day-to-da y operations. In fact, he doesn’t understand what operations management really involves. In 1991 Kare-Full Katering, Inc. had $3.75 million in sales in central Ohio. Net profit after taxes was $ 105,000, the eleventh consecutive year of profitable operations and the seventeenth in the last 20 years. There are 210 employees in this labor-intense business. Institutional contracts account for over 70 percent of sales and include partial food services for three colleges, six commercial establishments) primarily manufacturing plants and banks), two long -term care facilities, and five grade schools. Some customer location employs a permanent operations manager; others are served from the main kitchens of Kare-Full Katering. Harrison believes that if he becomes active in the business, one of the two key employees, the vice president of operations, will leave the firm.Harrison has decided to complete the final two months of this school year and then spend the summer around Kare-Full Katering – as well as institutions with their own food services – to assess whether he wants to become involved in the business. He is particularly interested in finding out as much as possible about operations. Harrison believes he owes it to his wife and children to fairly evaluate this opportunity.

Aime Cesaire inspiration to write A Tempest - Free Essay Example

Sample details Pages: 4 Words: 1116 Downloads: 6 Date added: 2019/10/30 Category Literature Essay Level High school Tags: The Tempest Essay William Shakespeare Essay Did you like this example? Aime Cesaire inspiration to write A Tempest was Shakespeares play called The Tempsest. Aime is well known from his reputable post-colonial poetry as well as essay and play writing. A Tempest is a new rendition of Shakespeares The Tempest with a similar cast of characters and flow of the plot. Don’t waste time! Our writers will create an original "Aime Cesaire inspiration to write A Tempest" essay for you Create order However, Aime Cesaire slightly transformed the characters into depicting Ariel and Caliban as oppressed natives and Prospero as the manipulative European power. The two slaves use different approaches on their master all with the hope of being free. Ariel comes in a friendly manner to negotiate for independence whereas Caliban is bitter and rude towards Prospero. From the play, the audience gets to see the authors anti-colonist ideas, from the colonized perspective by exploring the relationship between colonial subjects and the colonizer. The setting of the play is on some island in the Caribbean where Prospero lives. Caliban is designed as a black slave whereas Ariel is a mulatto slave (as he was treated better). Caliban is depicted as an oppressed native that is rebellious against colonization. His ultimate goal was to be liberated from the chains of his master; therefore he was willing to do all that was within his power to attain this. Ariel is obedient and loyal to Prospero as he follows all the orders given to him without hesitation. He sincerely believes that someday he will be granted his freedom. The reason for his belief is perhaps the better treatment he receives. Ariel seems to be more outspoken of his feelings to his master. For instance, at one point Prospero asks him whether he is upset and Ariel pleads him to relieve him off too much labor. Prospero busted Listen, and listen well! Ive got a job to do, and I dont care how it gets done! (Cesaire and Miller15) And although he (Ariel) is shouted at, he still keeps reminding the colonizer of the promise to let him free. The author tries to portray Ariel is a character that clings to things told in the past even though they seem like lies. As the audience sees, there was no possible way that Prospero was going to emancipate any of his slaves without having their replacements. Ariel is optimistic that the excellent service he offers and submissiveness will m ake the master honor his promise. Meanwhile, Caliban slights Prospero every opportunity he gets. As the play starts the greeting that Caliban uses with his master is a Swahili word for freedom. Prospero had forbidden the use of vernacular in his compound, and this leads him to complain. As we can see from this Caliban is daring and likes provoking the colonizer. When asked not to use his native language, Caliban attempts claiming birthrights to the island, which angers Prospero to the extent of wanting to whip him. Here it is notable that this slave does not care much about the kind of relationship he has with the colonizer. He openly shows that he does not like the living conditions of being someones property. During their argument, Caliban asks Prospero to be addressing him as X, a man without a name or better yet a man whose name has been stolen. Caliban is more talkative, less submissive and resistant. He tries to authorizing his freedom by speaking it. Throughout the play, the conversation between Caliban and Prospero is more compared to Ariel. It was through these conversations that Caliban realized that being freed from the master was not something that would happen peacefully. The work done by the salves was quite a lot, and Prospero could not manage to do it by himself. Moreover, this colonialist was authoritative and loved power as depicted by the author of the play. With this knowledge, Caliban began thinking of ways to eliminate the master to be free. Caliban boldly takes a stand-in opposing Prosperos orders. And despite Ariel trying to persuade him otherwise he still holds on wanting freedom immediately. The black slave explains to his co-worker that their master had become more demanding and intolerable. From the interaction between the two, it seems as though Ariel is genuinely a humble individual, who cannot do any harm which is contrary to Caliban. Another difference between the slaves is how Caliban strives to preserve his identity whereas Ariel does not care at all. Ariel reminds Caliban of the power their master had and Caliban replies, Better death than injustice and humiliation. (Cesaire and Miller24) This statement shows how determined Caliban is towards safeguarding his identity. He wants to remain primitive and ignorant. Ariel used to coat his speech when addressing the master, contrary to Caliban who showed his apparent hatred in his talks by using curses. According to Prospero, his servants owe him a debt of gratitude for introducing them to modernity. Maybe this was the reason as to why Ariel was patient and believed the master would at some point grant him freedom. He was content to serve the master until this debt is paid off. But when it comes to Caliban, he did not feel as though he owed Prospero anything. Therefore it is right to say that Ariel had something that kept him motivated to be submissive whereas Caliban did not. More insight is added to Calibans attitude and character after his encounter with Trinculo and Stephano. The black slave willingly subjugates himself to them and begs them to be his master. No one would have expected this, which shows Caliban to be incapable of autonomy. Under his new master (Stephano) Caliban condition worsens as he stopped being rebellious. Here he no longer sent curse as he used to when under Prospero and being more submissive seems to be making him more pathetic. Caliban thought maybe going to another master would be some freedom, but that was not the case. In the end, he resigned himself back to Prospero and promised to be more submissive than before. As for Ariel, he did find his freedom eventually, and his state ends up being better than it was as the scene began. With the different approaches used by the slaves, it appeared like Caliban was the one to earn his freedom first. Ariel was always down to earth and careful with the choice of words he used. Caliban even went as far as plotting to kill his master which he did not succeed and instead when released to Stephano he yearned to return to Prospero. Ariel negotiations and commitment convinced the master to fulfill his promise of granting him true liberty. The two slaves were different even on the tone they used while talking to Prospero and this too did matter in determining their fate.

CivilizationThe West and the Rest by Niall Ferguson

In this intricate time, Niall Ferguson, the author of Civilization: The West and the Rest, presents a story and what appears as a defense of the ascend of the west to supremacy and its unrivalled influence in restructuring the world of today. The West seems to be on the defensive, confronted economically, politically, and militarily by the rise of China (delete this: as well as politically along with militarily) by a gesture of Islamist abhorrence (what do you mean by â€Å"as well as politically and militarily by a gesture of Islamist abhorrence†? It’s not clear. Are you trying to convey the idea that the West’s political and military interventions in the Muslim world are a sign of their defensive posture and abhorrence of the Muslim world? Or†¦show more content†¦The author flatly rebuffs the outlook of those who discover nothing valuable in western culture, terming their position as ridiculous. He distinguishes between the good and the bad aspects of western culture and posits that in contrast with other cultures, the enhanced side appeared on top. A number of the remarks in Civilization: The West and the Rest will not triumph over Ferguson’s contemporaries as among the sophisticated and trendy in school today. He chastises critics who talk scornfully about Eurocentrism, as if it was distasteful chauvinism. The scientific revolt was, by whichever scientific gauge, entirely Eurocentric. Ferguson offers high opinion to the academic and scientific inputs of China in addition to Islam; however, he makes it apparent that contemporary science and technology are essentially Western products. Ferguson questions whether a non-Western state can acquire scientific knowledge without compliance to other crucial western ideals like private property, liberty, the rule of law, and a representative government (Chase, 32). In numerous ways, Ferguson is a being of his generation and the position he has selected to live. The epoch symbolized by his extreme neo-liberalism is currently not as fashionable as it used to be. As such, Ferguson subsisted in America, as he affirms in his foreword, because he was involved in money and power, which reallyShow MoreRelatedCivilization : The West And The Rest Essay2220 Words   |  9 PagesCivilization: The West and the Rest, presented by Niall Ferguson, is a documentary in which Ferguson reveals what he calls the six killer applications which has helped Western civilization dominate over everyone else. These six applications are competition, science, property, medicine, consumerism, and work. Ferguson asks many questions over the course of the series as well as provides examples as to how Western civilization has surpassed other nations and empires. 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Recognition Of Identity American Culture - 1586 Words

Recognition of Identity in American Culture Where are you come from? Where is your family? Questions like this can be sensitive, paradoxical and intimate to people’s identity and their social locations. In America, we come from variety of cultural backgrounds and consist of different types of community based on religion. Being an American could be Jewish, Christian, Italian, gay or firefighter. Therefore, finding your position is not easy while balancing all other factors among your community. Factors may come from family, friends, community and religion and those could be very confusing to your own identity. Sometimes we have troubles to understand the identity between oneself and social community, and we may lost on the road while we try to set our roots and families. As human, we have choices to embrace our community and blend in with crowds, or deny the existent fact of ethnicity, run away from it. For Adrienne Rich , an American poets, an essayist, a committed feminist, she identifies herself to the reader, as the product of a Jewish father and a gentile mother. But she cannot find her identity throughout her childhood and her death in fighting her family religion and her community. On the other hand, Michael Perry, after 12 years of travel and living in New York, a registered nurse and magazine journalist, returned to his childhood town, New Auburn, and identified himself as a voluntary firefighter and joined the local rescue department in his home town and set hisShow MoreRelatedWhy Identity Politics Creates Barriers For Marginalized Groups Essay1503 Words   |  7 PagesJacqueline Campos Professor Jeffries 7 October 2016 AMST 101 Many, Out of One: Why Identity Politics Creates Barriers for Marginalized Groups Identity politics is an undeniable twenty first century paradigm among minority groups, sparking discourse across political and social spheres. 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Brick Support Tower Free Essays

The team thought that to be able to have a strong structure, the tower must have support on its edges (or corners). Aside from providing support, the pillars would give the tower the necessary height to lift the bricks several inches from the ground. The team came up with only one design, and was not able to conceptualize any other design because of the time constraints. We will write a custom essay sample on Brick Support Tower or any similar topic only for you Order Now The team built a brick support tower using only five (5) pieces of note cards and some of the tape. Four of the five note cards had their short end sides cut to put slits into them. The slits were made to have a way of interlocking the cards. The note cards were then rolled in their long side to form cylinders. The fifth card was placed in the middle covering the four standing cylinders, with one cylinder standing in each corner of the fifth note card. The team didn’t have any idea as to how many bricks will it be able to support. Because of the short time allotted, the team was not able to utilize the remaining note cards to build what could have been the next layer of the tower. Conceptual Development The design that the team utilized provided sturdy columns, supporting the weight of the fifth note card, and also, the weight of the loading. However, the design proved to be weak in the middle part because no support was provided. Again, due to the time constraints, the group was not able to come up with other designs. The team only used the first thing that came to their mind, and immediately, set out to prepare the note cards for that design. Results and Discussion The team was only able to come up with a one-level structure of a tower. After construction, the team immediately proceeded with testing the strength and stability of their structure. The tower was only able to hold the weight of one brick. The structure turned out to be weak in the middle portion because of no added support. Another cylinder could have supported the middle part, where the center of gravity is located and thus, putting more stress and leading to eventual sagging of the middle note card. Achieving the highest performance index for a tower supporting one or more bricks was the goal of this activity. The performance index can be computed by multiplying the distance from the floor to the bottom of the lowest brick (height in inches) with the number of bricks that was supported. The team’s design’s performance index is __, which was calculated using the height measured multiplied by 1 (only one brick was supported). Given that the tower was only single-layered. The index is relatively high. Recommendations and Closure The structure could have supported more bricks if only more of the note cards were rolled into cylinders and used as base. Though the structure is single-layered, the performance index could still be higher because more bricks will be supported. Another approach would have been building a higher structure from the note cards (about two layers) but the number of bricks it may be able to hold will remain one. The team should have come up with several designs and thought over carefully which among their designs should they use. Of course, the design must be something that is sturdy and yet, easy to do, given the limited time allotment. How to cite Brick Support Tower, Papers

Business Operations and Performance Business Accounting

Question: Describe about the Business Operations and Performance for Business Accounting. Answer: Most of the organizations disclose the nature of operations and performances through its annual reports. However, many of the organizations do not follow any specific internal regulation to disclose the business information to its stakeholders. They do not maintain any source, from which the stakeholders can obtain necessary information about the organization. Generally, these are the small type of business firms and non-profit organizations (Van Auken Carraher, 2013). It should be noted for any business organization, stakeholders are the most important factor. As the employees, they provide the necessary workforce; as investors, they provide capital and as customers, they are the source of revenue. Stakeholders, in various forms, greatly rely on business information. Therefore, the organization has to provide operational performance related information to its stakeholders (Healy Palepu, 2012). Organization can gain various advantages through sharing of information. If the management informs potential investors about the higher profit margins, earned in consecutive periods, then it may be able to generate more equity capital and reduce the debt capital and interest expenses accordingly. By updating the suppliers about the shorter credit period and better payment schedule, the company can convince the suppliers to supply materials at lower rates. In the financial crisis periods, if the company shares the information of losses with its employee, they may not demand for annual increments. Thus, if the organization fails to provide information to its stakeholders due to absence of proper regulation, then it cannot enjoy the cost advantage of information sharing and incur higher operational cost (Asare Wright, 2012). In the books of Bells Beach Tourist Operation Journal Entries Dr. Cr. Date Particulars Amount Amount 1/7/2013 Aircraft A/c. Dr. 12000000 To, Bank A/c. 12000000 30/06/2014 Depreciation on Aircraft A/c. Dr. 1250800 To, Accumulated Depreciation-Aircraft A/c. 1250800 Income Statement A/c. Dr. 1250800 Depreciation on Aircraft A/c. 1250800 Workings:- Particulars Aircraft Airframe Engines Fixtures Fittings TOTAL 55% 40% 5% Cost A 12000000 6600000 4800000 600000 Estimated Life B 15 20000 5 (Years) (hours) (Years) Residual Value C 150000 0 0 Operating Hours in the current year D 0 2920 0 Depreciation E 430000 700800 120000 1250800 (A-C)/B (A-C)x(D/B) (A-C)/B 3:- a) Calculation of Rate of Interest Implicit:- Particulars Amount Less: Insurance Maintenance Charges Net Amount Value of Machinery $1,294,384 0 $1,294,384 1st Annual Payment $ (350,000.00) $35,000 ($315,000) 2nd Annual Payment $ (350,000.00) $35,000 ($315,000) 3rd Annual Payment $ (350,000.00) $35,000 ($315,000) 4th Annual Payment $ (350,000.00) $35,000 ($315,000) 5th Annual Payment $ (350,000.00) $35,000 ($315,000) Rate of Interest Implicit 6.92% Calculation of Present Value of Minimum Lease Payments:- Annual Payment Particulars Year 1 Year 2 Year 3 Year 4 Year 5 Bargain Purchase Option Amount $315,000.00 $315,000.00 $315,000.00 $315,000.00 $315,000.00 $280,000.00 Interest Rate 6.92% 6.92% 6.92% 6.92% 6.92% 6.92% Discounting Factor 0.94 0.87 0.82 0.77 0.72 0.72 Present Value $294,616.81 $275,552.58 $257,721.97 $241,045.16 $225,447.48 $200,397.76 Present Value of Minimum Lease Payments $1,494,781.76 b) In the books of Burt Ltd. Journal Entries Dr. Cr. Date Particulars Amount Amount 30/06/2016 Lease Liability A/c. Dr. 350000 To, Bank A/c. 350000 Insurance Maintenance Charges A/c. Dr. 35000 To, Lease Liability A/c. 35000 Depreciation on Machinery A/c. Dr. 180731 To, Accumulated Depreciation - Machinery A/c. 180731 Income Statement A/c. Dr. 215731 To, Insurance Maintenance Charges A/c. 35000 To, Depreciation on Machinery A/c. 180731 30/06/2017 Lease Liability A/c. Dr. 350000 To, Bank A/c. 350000 Insurance Maintenance Charges A/c. Dr. 35000 To, Lease Liability A/c. 35000 Depreciation on Machinery A/c. Dr. 180731 To, Accumulated Depreciation - Machinery A/c. 180731 Income Statement A/c. Dr. 215731 To, Insurance Maintenance Charges A/c. 35000 To, Depreciation on Machinery A/c. 180731 c) In the books of Burt Ltd. Balance Sheet as on 30/06/2017 Particulars Amount Amount Non-Current Assets: Machinery at Lease (at Cost) 1294384 Less: Accumulated Depreciation 361461 932923 Non-Current Liabilities: Lease Liability 1050000 In the books of Burt Ltd. Journal Entries Dr. Cr. Date Particulars Amount Amount 30/06/2016 Rent Expense A/c. Dr. 315000 Insurance Maintenance Charges A/c. Dr. 35000 To, Bank A/c. 350000 Income Statement A/c. Dr. 350000 To, Insurance Maintenance Charges A/c. 35000 To, Rent Expense A/c. 315000 30/06/2017 Rent Expense A/c. Dr. 315000 Insurance Maintenance Charges A/c. Dr. 35000 To, Bank A/c. 350000 Income Statement A/c. Dr. 350000 To, Insurance Maintenance Charges A/c. 35000 To, Rent Expense A/c. 315000 Active market can be defined as the security market, where securities are traded at high volumes. It should be noted that many investors prefer to trade in active markets, as trading in such market does not create any impact on the price of the security. Brand names, development related expenditure etc., are considered as intangible assets. This form of asset does not have any physical form. The value of such assets is ascertained either during acquisition of other business entities or from market value (Christensen Nikolaev, 2013). On the other hand, security is a form of certificate, which provides guarantee to the investors regarding the investment in a certain project or entity. Though, securities does not have any specific physical form, like land or machinery, it is deemed to be physical and thus considered as tangible asset. Generally, securities are measured on the basis of two types of values. The price, which is notified in the certificate, is treated as book value and the other one is the market price, which is determined by the supply and demand of the certificates. An investor may own large volume of same securities. From the above discussion, it can be stated that the securities and intangible assets, like goodwill or patent are very much distinct from each other. Therefore, the active market, which is formed for trading tangible assets, like securities, cannot be used for selling intangible assets. Intangible assets are recorded mostly as single unit. Therefore, it cannot be sold in large volume (Su Wells, 2015). Moreover, due to complication in measurement process, the intangible assets cannot be valued purely on the basis of market price. References and Bibliography:- Asare, S. K., Wright, A. M. (2012). Investors', auditors', and lenders' understanding of the message conveyed by the standard audit report on the financial statements.Accounting Horizons,26(2), 193-217 Christensen, H. B., Nikolaev, V. V. (2013). Does fair value accounting for non-financial assets pass the market test?.Review of Accounting Studies,18(3), 734-775 Deegan, C. (2013).Financial accounting theory. McGraw-Hill Education Australia Healy, P. M., Palepu, K. G. (2012).Business Analysis Valuation: Using Financial Statements. Cengage Learning Horngren, C., Harrison, W., Oliver, S., Best, P., Fraser, D., Tan, R. (2012).Financial Accounting. Pearson Higher Education AU Pratt, J. (2013).Financial accounting in an economic context. Wiley Global Education Su, W. H., Wells, P. (2015). The association of identifiable intangible assets acquired and recognised in business acquisitions with postacquisition firm performance.Accounting Finance,55(4), 1171-1199 Van Auken, H., Carraher, S. (2013). Influences on frequency of preparation of financial statements among SMEs.Journal of Innovation Management,1(1), 143-157 Vernimmen, P., Quiry, P., Dallocchio, M., Le Fur, Y., Salvi, A. (2014).Corporate finance: theory and practice. John Wiley Sons Weil, R. L., Schipper, K., Francis, J. (2013).Financial accounting: an introduction to concepts, methods and uses. Cengage Learning