Was The Second War For Independence - 1199 Words

During the last few years of Thomas Jefferson’s presidency, he was surrounded by conflict. Britain and France had been at war for several years. During the battle of Trafalgar, in 1803, Britain destroyed what was left of the French navy. Napoleon took steps to attack British trade. â€Å"The result was called the Continental System, designed to close the European continent to British trade† (Brinkley, 171). Britain had established a blockade requiring cargo being delivered to Napoleon’s Europe be aboard a British or neutral countries ship, â€Å"†¦precisely what Napoleon’s policies forbade† (Brinkley, 171). The War of 1812, also known as the â€Å"Second War for Independence†, was not caused by one definite reason but there were many factors that†¦show more content†¦When word of the account began to surface in the United States, Jefferson and Madison attempted to sustain peace by endeavoring to cease any future incidents. Jeffe rson â€Å"expelled all British warships from American waters† (Brinkley, 172). Later on in the year, Jefferson passed the Embargo which â€Å"prohibited American ships from leaving the United States for any foreign port anywhere in the World† (Brinkley, 172). The shortage of foreign trade caused a severe depression. When Jefferson’s term came to an end, he disposed of the Embargo officially by â€Å"approving a bill ending his experiment with what he called the â€Å"peace coercion† (Brinkley, 173). The Non-Intercourse Act replaced the Embargo and resumed trade with all nations except Great Britain and France. As Madison was President in 1810, the Act expired and was replaced with Macon’s Bill No. 2 which allowed open trade once again to Britain and France. The President then had the authority to prevent commerce with either country if they â€Å"continue violating neutral shipping laws after the other had stopped† (Brinkley, 173). Napoleon Bonaparte convinced Madison and Congress to reinforce an Embargo against Britain. Napo leon claimed France would cease interference with American shipping. In 1811, an Embargo against Great Britain went into effect. The Embargo eventually swayed England to revoke

Are You Safe The Threat of Hackers, PC Hijacing, Worms, and Web security Free Essays

ABSTRACT Web security is one of the complicated stuff and basically these subject is only handle by good trainers and well experience persons now a days as people are widely using WIRED networks so, first we need to understand the basic concepts of security in this network world. Web security is branch of computer science especially related to the internet. Itsmain objectives is to establish the rules and measurements to be taken against the attacks caused over internet. We will write a custom essay sample on Are You Safe? The Threat of Hackers, PC Hijacing, Worms, and Web security or any similar topic only for you Order Now Network is defined as a set of interlinking lines resembling a net and the computer network is a system of interconnected computers. Internet was created to share information and in last few decades, the internet has been affected by many of the security attacks. some of these threats which are caused in the internet are spoofing man in the middle attack, denial of service ,hijacking ,worms, hackers, password sniffing etc†¦Ã¢â‚¬ ¦ Introduction: Internet provides many benefits at the same time it also creates very tremendous security problems. According to study Which is conducted by United States of America Online and the national internet security, almost eighty %of the computers in the US are affected by spyware and almost twenty % of the machines have viruses. The internet represents an incorrect channel for information which has to be exchanged were leading to high risk of fraud. so ,to protect the transfer of data we use different kinds of methods. and the strategies and methodologies of web security often differs some, how from other web technologies because of it’s elusive objectives network security is generally considered as security protector of an organisation by keeping out rid of intruders. data is to be protected in the organisation from the hackers who are trying to capture the messages . Network security: Network security is generally considered as giving protection for the organization by keeping far from the hackers. Information security mainly focuses on protecting the data resource from malware attacks or simple mistakes which are done by people in organisation with help of DLP techniques. Information security: Information security means protecting information from the unauthorised users, the two terms information security and computer security and information assurance which are often used differently. These all fields which are interrelated and share some common goals of protectingconfidentiality, integrity and availability. Governments, corporations, military, hospitals, financial institutions, and some private businesses. Huge amount of confidential information about all their specific employees, products, customers and research. All these information will be collected with processed and store computers and also can be transmittedacross all other network .protecting confidential information is very important in business requirement and in all cases an ethical and legal requirement should be done. Three core principles of information security: Confidentiality Integrity Availability Confidentiality: in this confidential information can only accessed or copied by users who are right to authorised so confidentiality is maintained. When there is only correct need to use. When the external user tries to access the information who are not actually authorised to use the information then confidentially failure occurs Integrity: This helps to protect the un-authorised modification or any information destruction from external. Means data cannot be change without proper authorisation. Availability: In this the information which is present in computer systems and that information is protected by security controls whenever information is needed. ex: Denial of service attack Security vulnerabilities: The internet explorer has thrall down to one and many security vulnerabilities and some of these vulnerabilities like spyware, computer viruses and adware are made possible by exploitable errors and bugs in the architecture of internet explorer. The errors may be as Spyware which is installed in computers in which important information will be copied without our knowledge and this kind of malware is very hard to detect. Adware as well is one of malwares which is in the form of advertisement on computer when you are downloading anything on the system .lastly Computer virus is one of the viruses which are created by computer itself. Software security is most important for consumers, vendorsbecause attackers that create attacks even may cause fairly large sequential effects and when all these attacks has been discovered then required software is sold for the consumers depending on the vulnerabilities. Some of the vulnerabilities are: Web servers Exposures Workstation Service Windows authentication Windows RAS MSQL Instant Messaging File Sharing Applications Mail Client Instant Messaging Protection against these vulnerabilities: Apply latest service packs and require security updates and http services also for the operating system and any other applications are loaded to that same host. And for the high level security we consider the automatic update features so that they are up to date. 1) It’s better to install the host based antivirus and also intrusion detection software in the system. so that the updates are done for log files frequently. 2) It’s better to disable all unused script interpreters like for ex: perl, perlscript, vb script, jscript and javascript and php. 3) If it’s possible enable logging option and check the logs frequently .so, that we can summarise the updates events which are occurred in the system. 4) Use the sys log so that system can store an operating system and http logs safely to another system. 5) Remove all the system tools which are often used by attackers for ex: tftp (.exe), ftp.exe, cmd.exe , bash, net.exe and remote.exe and telnet (.exe). 6) Limit all the applications which are running on host-http and also its which are the services supporting it. 7) Use unique passwords and naming conventions on all public facing system rather than on internal system. Because when ever any information leaked from the public system shouldn’t make any attacks in the internal systems. IPSec: Internet protocol security is a communication protocol which is based on IP and internet protocol. Security appends security of communication to IP .both TCP/IP and UDP/IP acquire the security from it. IPSec also provides integrity ensurance , encryption , Authentication of each data stream. Internet protocol security is a protocol which suite in protecting the internet protocol communications by authenticating, encrypting the each of data stream. IPSec is internet protocol security in which windows XP 2000 , 2003 machines had built this mechanism .IPSec is like a protocol were it is designed for protecting all individual TCP/IP packets which are travelling in our network by using public encryption key. IPSec is used to protect the servers and workstations by using mechanism called as firewalls. Were firewall is like a software which is design to permit or reject the network transactions by creating some rules and it is used to protect the network by allowing correct information to pass from it.So, many computers are included by software firewall to protect unauthorised threats from outside. We can block the specific users with the help of IPSec: It is easy by creating simple policy which will tell a computer to block all the specific IP traffic which are created by them. Internet traffic uses HTTP, HTTPS, which uses tcp ports like 80 and 443 as their destination ports respectively. so, by blocking these specific traffics you will be able to manage stopping the specific require computer from browsing internet. You can also block specific user when the person is surfing or browsing the internet. IPSec policy must be created for blocking all the internet traffics in computer. Which will block all HTTP traffic. For this we can change this policies specifically for any computer by influncing the computer IPSec policy and we can also configure the group policy object on the specific site and as a domain or as a organisation unit. For example: Finding the correct balancing between taste of user and function is very difficult .let us consider one of the site www.LLOYDS.com, this is online banking system site which is used by all users but, specific people can only login account which has account in this in this bank. The new users can access total information about the bank. So, the admin can manage all users information that when the visitor is login and if any transactions are made by him and this information is kept confidential for the bank safety. Here admin can track the user information regarding his visiting the pages. Web traffic is defined as the amount of data sent and received by users to specific web site. Internet traffic is defined as flow of data in this we can able to know no of persons visited and number of pages used by persons. These site checks the incoming and outgoing traffics so that no of pages which are popular and able to know these pages are viewed by the people in particular country. Web traffic measuring: Web traffic is measured to check the popularity of internet sites and single pages within sites. Web traffic is also measured by packet sniffing. Types: No of visitors Pages viewed by each user Duration of visit Duration of pages Domain class Important requested pages Requested entry and exit pages Busy times And Top paths The fundamental truth of success of web product development is made by keeping user in mind. Direct correlation exists between the techniques which are used for customers experience who are using the online services. Now a days both personal and professional activities are done online and most of the organisations uses multiple sites .so, online success depends on website and its applications. Measurements of user experience: There are different kinds for user experience they are classified in 3 types depending on the customer and his satisfaction. First stage: General Knowledge In this type it provides basic idea of the site or its performance Second stage: understanding behaviour of user In this understanding what the user is doing and were problem exists. Third stage: influencing the users This is last stage were websites and applications are forced to all users to influence Success to create positive experience. COOKIES: Cookie is also known as web cookie and browser cookie and HTTP cookie, it is like piece of text which is stored on user computer by their net browser .cookies are created by Netscape to give memory for servers and browsers. server will not remember about the web pages which sent to browser for this problem cookies were introduced .these cookies are very easy to maintain. Cookies working: Name-value Expire date Domain And path Name and value: Every cookie has name and value which contains the actual information. these two pairs are used for our benefit as easy for searching by name and what value is assigned for it. Expire date: Every cookie has expiry time after that cookies are smashed so, we have to specify expiry time for cookies or else when ever browser closes it will smash. Domain: Each cookie has domain and path were domain specifies the browser to which a particular cookie should sent. Path has to set a specific directory where the cookies are active. Conclusion: As lots of information available at web services i.e. World Wide Web and these are successful in providing services to all the user with the help of web security that provides all the benefits of using a safe web access and continuous data transmission between both the end devices. Machine surviving has been changed because of increase of internet population It figures out, all the relevant information regarding the user at client side and traces out web sites accessed during the web session. References: http:///www.semissourain.com http:///www.econ.berkeley.edu.com http:///en.wikipedia.org http:///www.tu-dresden.de http:///en.wikipedia.org//websecurity http:///www.sans-ssi.org http:///www.freewebs.com http:///www.myfastpc.com http:///www.foruxfund.ees.net.nz http:///en.wikipedia.org//ipsec How to cite Are You Safe? The Threat of Hackers, PC Hijacing, Worms, and Web security, Essay examples

Usefulness of the IFRS-Free-Samples for Students-Myassignment

Question: Identify the Principal types of Non-Current (fixed) asset owned by your Chosen Company depending on the company chosen, these may be Intangibles or Tangibles, or both if there are many different types of Non-Current asset, restrict your report to the three most significant types of asset. Answer: Introduction The present report demonstrates the importance of fair value and measurement in the statement of financial positions of business organizations. The term fair value as per the IASB is the price realized by selling an asset or paid through transfer of a liability in a transaction occurring between the market participants on the date of measurement (IFRS 13 Fair Value Measurement, 2010). For the purpose, the report presents an analysis of the company having equity share capital listed on a stock exchange. The company selected for the purpose is Wesfarmers Limited operating in the retail sector of Australia. The report, in this context, identifies the major type of fixed assets of a selected company and discusses the problems faced by it for assessing the fair value of these identified assets. In addition to this, the report carries out a critical analysis of whether the IASB approach to fair value measurement is practical for businesses having non-current assets that are not actively tr aded on broad markets. IFRS 13 Fair Value Measurement The IASB has developed and adopted the approach to measure fair value in its International Financial Reporting Standard of IFRS 13. The IFRS 13 has defined the fair value as a price that is received for selling an asset or is paid for transferring a liability. The IFRS 13 provides a standard framework to business entities regarding the measurement of fair value. The standard is based on measuring fair value on the basis of market rather than using entity-specific measurement (Abdalrahim and Hammad, 2015). The main objective behind the development of IFRS 13 by IASB is to enhance the consistency and comparability in measurement of fair value. The business entities for assessing the fair value should appropriately determine the respective assets or liabilities whose fair values are to be assessed. However, in the case of measuring the fair value of a fixed asset, the entities should select the valuation premise that is appropriate for its measurement. The business entities under IFRS 1 3 should also determine the major market for the asset or liability by taking into consideration the availability of data within the market that would be used by the participants at the time of pricing an asset or liability (IFRS 13 Fair Value Measurement, 2017). The IFRS 13 standard also incorporates specific guidelines for providing guidance to business entities in relation to the measurement of fair value. The business entities are required to consider the asset condition and the location and any type of limitations imposed on the sale and asset use. Also, the measurement of fair value requires an orderly transaction to take place between the participants within the market on the date of measuring the assets or liabilities. The fair value of a liability states the non-performance risk that takes into account the credit risk of a business entity. The business enterprises should also use appropriate valuation techniques for measuring the fair value of an asset or liability (Christensen and Nicolaev, 2011). The main purpose the valuation technique is to predict the actual price at which an organized business contract for selling an asset or transferring a liability ocuurs. The main valuation techniques used for measuring the fair value of an asset are market approach, cost approach and income approach. The market approach incorporates the use of price and other information available in the market for carrying out orderly transactions. On the other hand, the cost approach uses the current replacement cost that would be required for replacing the serving ability of an asset. However, the income approach depicts the recent fluctuations in the market by transferring the future amount of cash flows unto a single amount (IFRS 13 Fair Value Measurement, 2010). Major types of Non-current (fixed) asset owned by Wesfarmers Limited The non-current assets of a business entity refer to the long-term investments made by it such as in property, plant and equipment. The term non-current asset is used mainly to depict the assets that cannot be easily liquidated, that is they cannot be easily converted into cash. On the other hand, the current assets refer to the assets that can be easily liquidated such as cash or bank accounts (IFRS 13 Fair Value Measurement, 2010). The non-current assets of Wesfarmers Limited are described in the present section of the report. Wesfarmers, a recognized retail company of Australia has described its type of non-current assets in the notes to financial statements section of its annual report. The major types of non-current assets recognized by the company are as follows: Freehold Land: The freehold land is categorized by the company under non-current asset of property. As depicted form the balance sheet of the company, the initial value of freehold land at the beginning of the financial year was $1,547m. The subsequent addition to its value of $118 m was made during the year. The acquisition of its controlled entities increased its value to $49m and foreign exchange movements also raised its value by $3m. On the other hand, disposals and write-offs decreased its value by $247m. Thus, at the end of the financial year the value of freehold land was $1,470m. The fair value of freehold land was measured by the company with the use of cost approach as stated by IFRS 13 standard. The cost of the asset has included all the cost of replacing parts subjected to capitalization and also includes the cost of major inspections. The freehold land non-current asset is not subjected to depreciation and amortization (Wesfarmers: Annual Report, 2016). Buildings: The buildings represent another type of non-current asset owned by Wesfarmers as depicted in its balance sheet in the annual report of the company. The net carrying amount of buildings at the beginning of the financial year 2016 is $928m. The subsequent additions increased its value by $272m and acquisition of controlled entities further raised its value by $29m. On the other hand, the disposal, write-offs, depreciation, transfers between classes and foreign exchange movements decreased its value. The net carrying amount at the end of the financial year is $926m. The carrying value of the buildings is measured as the cost of asset minus deprecation and impairment. The fair value of buildings is measured through the use of cost approach in accordance with the IFRS 13 standard. The deprecation is calculated through the use of straight-line basis method and estimated useful life of buildings is assessed to be between 20-40 years (Wesfarmers: Annual Report. 2016). Goodwill: The goodwill is depicted as intangible non-current asset in the balance sheet of Wesfarmers Limited. The net carrying amount of the goodwill as depicted in the balance sheet of the company is $14,708m. The acquisition of controlled entities has increased the value of goodwill. On the other hand, the impairment charge and foreign exchange movements have decreased the value of goodwill. Thus, the net carrying amount of the goodwill at the end of the financial year is $14,448m. The fair value of goodwill is measured by the use of cost approach. The cost is measured as the cost of business combined by deducting the net fair value of acquired and identifiable assets, liabilities and contingent liabilities. The accumulated impairment losses are deducted from the cost of goodwill measured (Wesfarmers: Annual Report. 2016). Problems faced by Wesfarmers in measuring the fair value of Identified Non-Current Assets The business entities generally face great difficulty in assessing the fair value of illiquid assets. As such, the companies face problems at the time of selecting the most appropriate measurement method for recognizing the fair value of their fixed assets. This is because the use of incorrect method for recognizing and measuring the fair value of fixed assets can result in depicting incorrect financial information to the end-users of the financial reports. This can result in causing huge losses to the investors. Also, the companies faces large problem at the time of measuring the fair value of intangible assets such as goodwill. The companies have to invest large amount of time in distinguishing the goodwill into different components for recognizing and measuring its fair value (Measuring Assets and Liabilities, 2007). As such, the selection of the most appropriate fair value measurement method requires significant level of judgment and estimation on management perspective. The comp anies have to comply with the IASB standard of providing useful and understandable information to the investors and thus encounter difficulties in selection of the most appropriate method that would provide relevant information to the end-users (IFRS 13 Fair Value Measurement, 2010). These all problems are to be faced by Wesfarmers also in measuring the fair value of its fixed assets as identified above (Wesfarmers: Annual Report. 2016). standard is used for measuring the fair value of an asset or liability by estimating the current replacement cost that would be required for replacing the service capacity of an asset. The cost approach used for estimating the fair value of land is not depreciated while the value of building is depreciated through the use of straight-line basis method. On the other hand, the fair value of goodwill measured at cost by deducting the accumulated impairment losses. The measurement method used by the company is reviewed annually by the management for determining the real value of its fixed assets and thus protecting the investors confidence. The company as such also face problem in reviewing the measurement method adopted whenever there us change in the economic circumstances such as change in store performance or changes in the long-term coal price forecasts (Wesfarmers: Annual Report. 2016). Critical analysis for determining the practical basis of IASBs approach to fair value measurement for companies with fixed assets not actively traded The international and national accounting standard-setting bodies have mandated the business companies to integrate the use of fair value measurement concept. The use of fair value accounting technique is mandated by the IASB for securing the interests of investors by providing them relevant information for decision-making. However, there has been continuous debate on the usefulness of IASB approach to fair value measurement for companies with fixed assets (Herrmann, Saudagaran and Thomas, 2006). The fair value measurement concept was criticized as it estimates the value of some assets at zero that resulted in the downfall of many business entities. The use of fair value measurement concept makes it rather difficult to identify the managerial fraud and the estimation is more difficult if the company has non-current asset. The fair value amendments are also rather difficult to be understood by the auditors and therefore its application becomes very complicated by the business entities (Alaryan, Haiji and Alrabei, 2014). The IFRS 13 standard adopted by the IASB regarding measuring the fair value of assets and liabilities requires businesses to adopt appropriate valuation techniques to estimate the fair value of its assets. As such, the business having non-current assets rather face difficulty in effectively complying with this IFRS standard as it requires appropriate judgment of management and annual review. Also, special training has to be provided to the auditors and accountant for estimating the fair value of its non-current assets fairly and adequately. This requires companies with non-current assets to develop and establish new procedures for determining the appropriate measurement policies and procedures (Edwards and Walker, 2009). Thus, the use of fair value measurement concept can provide misleading information for the business having assets that fluctuate largely in value throughout the year. Also, the information available from the market in relation to the non-current asset may not indicat e its fundamental value due to market inefficiencies. In addition to this, the manipulation in the price of an asset by a business entity also poses a major risk in assessing the fair value of an asset. This happen mainly in illiquid markets as trading by firms can impact its traded as well as its quoted prices. Therefore, it can be stated from the overall discussion that IASB approach to fair value measurement is not largely practical for companies that operates in illiquid financial market (Scarlata, Sole and Novoa, 2009). Conclusion Thus, it can be stated from the overall discussion that IASB has adopted the IFRS 13 standard in relation to the fair value measurement for improving the quality of financial reporting. However, the business entities having non-current assets also face difficulties in recognizing and measuring the fair value of its fixed assets such as property, plant and equipment. The appropriate use of fair value accounting requires correct judgment and selection on the part of management otherwise it can result in incorrect valuation of the fixed assets of the company. The measurement method also requires annual review on the part of the company in order to ensure that the method adopted is in accordance to the external market conditions. References Abdalrahim, A.A. and Hammad, S.M. 2015. The Impact of the Application of Fair Value Accounting on the Quality of Accounting Information. An Empirical Study on a Group of Companies Listed on the Khartoum Stock Exchange. International Journal of Academic Research in Accounting, Finance and Management Sciences 5 (1), pp. 148160. Alaryan, L., Haija, A. and Alrabei, A. 2014. The Relationship between Fair Value Accounting and Presence of Manipulation in Financial Statements. International Journal of Accounting and Financial Reporting 4(1), pp. 221-237. Christensen, H. B. and Nicolaev, V. V. 2011. Does fair value accounting for non-financial assets pass the market test? Review of Accounting Studies 18 (3), pp. 734-775. Edwards, J.R. and Walker, S. 2009. The Routledge Companion to Accounting History. Routledge. Herrmann, D., Saudagaran, S. M. and Thomas, W. B. 2006. The quality of fair value measures for property, plant, and equipment. Accounting Forum 30 (1), pp. 43-59. IFRS 13 Fair Value Measurement. 2017. [Online]. Available at: https://www.iasplus.com/en/standards/ifrs/ifrs13 [Accessed on: 24 August 2017]. IFRS 13 Fair Value Measurement. 2010. Online]. Available at: https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/ifrs-factsheets/factsheet-ifrs13-fair-value-measurement.pdf?la=en [Accessed on: 24 August 2017]. Measuring Assets and Liabilities. 2007. [Online]. Available at: https://www.pwc.com/gx/en/ifrs-reporting/pdf/measuringassetssurvey.pdf [Accessed on: 24 August 2017]. Scarlata, J., Sole, J. and Novoa, A. 2009. Procyclicality and Fair Value Accounting. International Monetary Fund. Wesfarmers: Annual Report. 2016. [Online]. Available at: https://www.wesfarmers.com.au/docs/default-source/reports/2016-annual-report.pdf?sfvrsn=4