Boundaries

It usually helps to establish the ground rules from the start of a session, according to Gravells (2008, p.7) ‘setting ground rules helps everyone know their limits‘. This can be a mixture of ground rules determined by the tutor or can be negotiated between both the tutor and the students. As a result it can provide expectations for the behaviour of the group. For example typical ground rules may include; †¢ Starting and finishing times †¢ Listening to others †¢ Mobile phone rules †¢ Keeping personal issues out of the session †¢ Maintaining confidentiality within the group The only disadvantage is that it can be time consuming negotiating between the students and the tutor, but setting the rules in this way will result in the group being more likely to be committed to them, (Petty, G. 2004) It is especially important to agree a ground rule if the group are discussing their experiences or difficult situations. This will establish a rule that allows the students to feel safe at being able to express themselves (Gould and Francis 2009) in their contributions to the group. These established, negotiated and agreed ground rules can be displayed on a wall to remind everyone what is expected within the session. This will ensure that a friendly, sociable and relaxed atmosphere is developed and maintained.

Rcsc214 Exam 1

Chapter 1 Retailing-consists of the final activities and steps needed to place merchandise made elsewhere into the hands of the consumer or to provide services to the consumer. Last step in supply chain. Trends that affect Retailing today: * E-tailing- ie. The Internet accounts for less than 5% of retail sales but has changed consumer behavior. (speed, convenience, control, vast info, lowest prices) hasn’t destroyed †¦ *Bricks-and-Mortar retailers – Retailers that operate out of a physical building. ’ but B & M retailers must give customers more control to combat E-tailing.Outshopping-when customers get needed info (such as proper size or how to assemble a product) in the store and then orders it online for a lower price and to avoid paying sales tax. * Price Competition Loss Leader-selling a product at or below its cost Bottom Line-net profit on an income statement *Same-Store sales-compares an individual store’s sales to its sales for the same month in the previous year. *Market Share-the retailer’s total sales divided by total market sales *Scrambled Merchandising- exists when a retailer handles many different and unrelated items.The result of the pressure being placed on many retailers to increase profits by carrying additional merchandise or services (with higher profit margins) that will also increase store traffic ex. Convenience store that sells low margin gasoline but high margin bread, milk, beer, ciggs ETC. Supercenters, gift cards in grocery stores but causes cost increases in RENT, INVENTORY COSTS, LABOR COSTs *Category Killer-a retailer that carries such a large amount of merchandise in a single category at such good prices that it makes it impossible for customers to walk out without purchasing that they need, thus KILLING the competitionCategorizing Retailers Census Bureau- NAICS code Number of outlets- Chain? Or not? *Standard Stock list-a merchandising method in which all stores in a retail chain stock t he same merchandise *Optional Stock List approach-merchandising method in which each store in a retail chain is given the flexibility to adjust its merchandise mix to local tastes and demands. *Channel Advisor or Captain-the institution (manufacturer, wholesaler, broker, or retailer) in the marketing channel that is able to plan for and get other channel institutions to engage in activities they might not otherwise engage in.Large store retailers are often able to perform the role of channel captain. *Private Label Branding- May be store branding, when a retailer develops its own brand name and contracts with a manufacturer to produce the product with the retailer’s brand, or designer lines, where a known designer develops a line exclusively for the retailer. Margin/Turnover Gross margin percentage- measure of profitability GROSS MARGIN/NETSALES Gross Margin-NET SALES – COST OF GOODS SOLDOperating Expenses-expenses that a retailer incurs in running the business other t han the cost of merchandise Inventory Turnover- refers to the number of times per year, on average, that a retailer sells its inventory. High Performance retailers-retailers that produce financial results substantially superior to the industry average. Low margin/low turnover-operates on a low gross margin percentage and a low rate of inventory turnover†¦ will not be able to generate sufficient profits to remain competitive and survive. High Margin/Low turnover-(bricks and mortar) high gross margin percentage and low ate of inventory turnover ( high end stores, mom and pop) Clicks and Mortar-instore and online Low margin High turnover- low gmp, high rate of inventory turnover (wal mart, amazon. com) High, High- convenience stores, 7 eleven, circle k, Location- new non traditional places. Size *Store management- the retailing career path that involves responsibility for selecting, training, and evaluating personnel, as well as instore promotions, displays, customer service, buil ding maintenance, and security *Buying-retailing career path whereby one uses quantitative tools to develop appropriate buying plans for the store’s merchandise lines.Analytical method –finder and investigator of facts Creative Method- Idea person Two pronged approach- both analytical and creative CHAPTER 2 Strategic planning- involves adapting the resources of the firm to the opportunities and threats of an ever changing retail environment * Development of mission statement * Definition of specific goals and objectives for the firm * Identification and analysis of the retailers strengths, weaknesses, opportunities and threats –SWOT ANALYIS * Development of basic strategies that will enable the firm to reach its objectives and fulfill its missionMission statement- a basic description of the fundamental nature, rationale, and direction of the firm. Market Share- retailer’s TOTAL SALES/ TOTAL MARKET SALES Profit-based Objectives-deal directly with the monet ary return a retailer desires from its business ROI/RONW- Return on investment/ Return on Net Worth STRATIEGIC PROFIT MODEL (MEMORIZE) Net ProfitMargin| Net Profit /Total Sales| Return on Assets| Net Profit* /Total Assets| Financial Leverage| Total Assets/Net Worth| Return on Net Worth|Net Profit*/Net Worth| X = Asset Turnover| Total Sales/Total Assets| Stockouts- products that are out of stock and therefore unavailable to customers when they want them Productivity objectives- state how much output the retailer desires for each unit of resource input: Floor space, labor, and inventory investment. * Sales prod: net sales/ total square feet of retail floor space * Labor prod: net sales/#of full time equivalent employees * Merchandise prod: net sales/average dollar investment in inventorySocietal Objectives- those that reflect the retailer’s desire to help society fulfill some of it’s needs. * Employment objectives * Payment of Taxes * Consumer Choice * Equity * Being a b enefactor RASM- (revenue per available seat mile) calculation used by airlines. Yield Management- the understanding, anticipating and reacting to changing customer needs in order to maximize the revenue from a fixed capacity of available services. (1)low marginal costs (2)fixed capacity (3) perishable product (4)fluctuation demand (5)different market segmentsPersonal Objectives-reflect the retailer’s desire to help individuals employed in retailing fulfill some of their needs. * Self Gratification * Status and respect * Power and authority Strategy- a carefully designed plan for achieving the retailers goals and objectives. 3 strategies Get shoppers into your store/ traffic strategy Convert these shoppers into customers by having them purchase merchandise (retailers conversion Do this at the lowest operating cost possible that is consistent with the level of service that your customers expectTarget market-the group of customers that the retailer is seeking to serve Location-g eographic or cyber space where the retailer conducts business Retail mix- the combination of merchandise, price, advertising and promotion, locations, customer service and selling, and store layout and design Value proposition- clear statement of the tangible and/or intangible results a customer receives from shopping at and using the retailer’s products or services Operations Management- deals with activities directed at maximizing the efficiency of the retailer’s use of resources. It is frequently referred to as day to day management.CHAPTER 6 Horizontal Price Fixing- occurs when a group of competing retailers (or other channel members operating at a given level of distribution) establishes a fixed price at which to sell certain brands of products ILLEGAL violates Sherman Antitrust Sec 1 Vertical Price Fixing-occurs when a retailer collaborates with the manufacturer or wholesaler to resell an item at an agreed upon price Price discrimination- occurs when 2 retailers buy an identical amount of â€Å"like grade and quality† merchandise from the same supplier but pay different prices. Clayton act makes only certain forms illegal DEFENSESCost justification- differential in price could be accounted for on the basis of differences in cost to the seller in the manufactur, sale, or delivery. Due to differences in quantity or method. Changing market differences-justifies based on the danger of imminent deterioration of perishable goods or on the obsolescence of seasonal goods. Meeting Competition in good faith -lower price was made in good faith in order to meet an equally low price of a competitor Deceptive Pricing-occurs when an misleading price is used to lure customers into the store and then hidden charges are added; or the item advertised may be unavailable.Predatory Pricing-exists when a retail chain charges different prices in different geographic areas to eliminate competition in selected geographic areas. Palming off-occurs when a retai ler represents that merchandise is made by a firm other than the true manufacturer Deceptive advertising-when a retailer makes false of misleading advertising claims about the physical makeup of a product, the benefits to be gained by its use, or the appropriate uses for the product. Bait and switch- advertising or promoting a product at an unrealistically low rice to serve as â€Å"bait† and then trying to â€Å"switch† the customer to a higher priced product. Product liability laws-deal with the seller’s responsibility to market safe products. These laws invoke the forseeability doctrine, which states that a seller of a product must attempt to foresee how a product may be misused and warn the consumer against hazards of misuse. Expressed warranties- are either written or verbalized agreements about the performance of a product and can cover all attributes of the merchandise or only one attributeImplied warranty of merchantability- made by every retailer when t he retailer sells goods and implies that the merchandise sold is fit for the ordinary purpose for which such goods are typically used Implied warranty of fitness- a warranty that implies that the merchandise is fit for a particular purpose and arises when the customer relies on the retailer to assist or make the selection of goods to serve a particular purpose Territorial restrictions-are attempts by the supplier, usually a manufacturer, to limit the geographic area in which a retailer may resell its merchandiseDual distribution- occurs when a manufacturer sells to independent retailers and also through its own retail outlets One way exclusive dealing arrangement-occurs when the supplier agrees to give the retailer the exclusive right to sell the suppliers product in a particular trade area Two way exclusive dealing arrangement- occurs when the supplier offers the retailer the exclusive distribution of a merchandise line or product in a particular trade area if in return the retaile r will agree to do something or the manufacturer, such as heavily promote the suppliers products or not handle competing brands. ILLEGAL. Tying agreement-exists when a seller with a strong product or service requires a buyer to purchase a weak product or service as a condition for buying the strong product or service Ethics-set of rules for human moral behavior Explicit code of ethics-consists of a written policy that states what is ethical and unethical behavior Implicit code of ethics- an unwritten but well understood set of rules or standards of moral responsibility Chapter 14Empowerment- occurs when employees are given the power in their jobs to do the things necessary to satisfy and make things right for customers. Servant leadership-an employees recognition that their primary responsibility is to be of service to others. 20% of customers generate 80% of sales value proposition-the promised benefits a retailer offers in relation to the cost the consumer incurs customer relation ship management CRM-comprised of an integrated information system where the fundamental unit of data collection is the customer, supplemented by relevant information about the customer erformance appraisal and review- is the formal, systematic assessment of how well employees are performing their jobs in relation to established standards and the communication of that assessment to employees Motivation-is the drive that a person has to excel at activities, such as a job, that he or she undertakes Esprit de corps- occurs when a group of workers feel a common mission and a passion for that mission and a pride in being part of the groupFixed component- typically is composed of some base wage per hour, week, month, or year Variable component-is often composed if some bonus that is received if performance warrants Fringe benefit package-is a part of the total compensation package offered to many retail employees and may include health insurance, disability benefits, life insurance, retire ment plans, child care, use of an auto, and financial counseling Job enrichment- the process of enhancing the core job characteristics to improve the motivation, productivity, and job satisfaction of employees.

Cpa Exam Pre

I have recently moved and need to update my contact details. How can I do this? Can I complete the CPA Program professional level segments in any order? This is my last semester, what if I don't pass? Can I get an extension of time? Study materials 4 5 I have not received my study materials yet. What should I do? I have missing pages in my study guide. How can I replace these? Study support, including study groups 6 7 8 9 10 11 12 13 14 How can I register for study groups?When will the study group list be available? I need some additional help with my studies. What options are available? How many hours should I study to pass? Are there assignments? Are there any practice questions? How do I access them? Are there any other additional study materials or textbooks that I need? Can I use the text books or legislation that I have retained from university? I am having trouble accessing learning tasks and/or folders on My Online Learning. What can I do? Exams 15 16 17 18 19 When are exams held? I cannot sit the exam on the date advertised. Can I have an alternative exam date?I haven’t received my exam notification letter. Can you please send me a copy? How do I change my exam location? I have a medical condition which requires me to have special exam arrangements. Is it possible to have a special exam organized? How do I go about having that organized? Exams (continued) 20 21 22 23 24 25 What is the structure/format of the exam? Are the exams all multiple-choice or are there written response questions on the exams? Are the exam questions in module order? What is the ppercentage of questions for each module? Are marks deducted for wrong aanswers? Can I access past exam papers?My studies have been affected by personal hardship/illness. I don't think I will pass if I sit the exam. What can I do? Attending the exam 26 27 28 29 30 31 32 33 34 35 36 37 What identification do I need to take to the exam? What study materials can I take into the exam? Can I use an ele ctronic dictionary? What type of calculator is allowed and can you suggest the best one? Can I bring food into the exam room? I’m running late to my exam. What should I do? Where should I place my belongings at the exam venue? Can I highlight or tag my notes during reading time? Shcould I use a pen or a pencil for my aanswers?I have not marked my name or membership number correctly on the answer sheet or exam booklet. Will this be a problem? I marked the aanswers in the exam booklet instead of the answer sheet. Will my aanswers be assessed? Due to my personal circumstances, I don’t think I performed well on the exam. How can I apply for special consideration? Exam results 38 39 40 41 42 43 44 45 46 47 How can I get access to my exam results? How can I get a copy of my Personal Analysis Letter for this semester? How can I get a copy of my Personal Analysis Letter for last semester? How do I get a transcript of results? What is the pass mark per segment?What are the mark s required to achieve a Credit, Distinction and High Distinction? How can I get access to my exam mark? Can my exam paper be re-marked? Can I view my exam paper to see where I went wrong? I have received my results and I have failed. My studies/exam performance were affected by circumstances beyond my control but I didn't know I could apply for special consideration. Can I still apply? Important Contacts 2533600v1 @ 23-Jul-13 CPA Australia – Study and exam information Page 2 of 10 Enrolment 1. I have recently moved and need to update my contact details. How can I do this? You are able to change your details online at paaustralia. com. au/memberprofile at any time. Your study materials will be sent to the address you provided at the time of enrolment, or you may change your address up to the early bird enrolment closing date. Changes made before the early bird enrolment closing date in each semester will be processed in time for your materials to be delivered to the new addres s. If you change your address after this date, please arrange to collect or forward your study materials from the original address. A re-issue fee will be charged if you require a second set of materials to be sent to the new address. 2.Can I complete the CPA Program professional level segments in any order? You can enrol in any segment except for Global Strategy and Leadership as your first enrolment. It is recommended that you enrol first in Ethics and Governance as this segment provides a sound introduction to your studies. Global Strategy and Leadership is the capstone segment and brings together the knowledge candidates have gained from their studies of the other compulsory segments. To enrol in Global Strategy and Leadership, candidates must have successfully completed all other compulsory segments of the CPA Program professional level. . This is my last semester, what if I don't pass? Can I get an extension of time? If you are unable to complete your CPA Program professional level segments or advance to CPA status within the relevant timeframe, extensions may be available. Please contact your local CPA Australia office to discuss your options. Study materials 4. I have not received my study materials yet. What should I do? If you have not received your study materials by semester commencement you should contact [email  protected] edu. au. Candidates enrolled in the Singapore Taxation segment should contact the Singapore divisional office.A limited number of modules from the study guide are available via My Online Learning for some segments. This is to assist candidates who have not received their materials by the start of the semester. Due to copyright restrictions, only some modules are available online with the third party copyright content removed. 5. I have missing pages in my study guide. How can I replace these? When you receive your study materials, you should check that you have received all items required for the segment. A checklist is appen ded to the letter enclosed with your materials.If you did not receive all items listed on the checklist, complete the form provided beneath the checklist and fax it to +61 3 5227 3221 or email [email  protected] edu. au. Alternatively you can phone the Business Services Group at Deakin University on +61 3 5227 3200 or 1800 032 294 (within Australia). Candidates enrolled in the Singapore Taxation segment should contact the Singapore divisional office for all enquiries about missing or damaged study materials. 2533600v1 @ 23-Jul-13 CPA Australia – Study and exam information Page 3 of 10 Study support, including study groups 6. How can I register for study groups?You can register for study groups through My Online Learning. To register, simply click on ‘My Study Groups’ on the top menu bar, select the relevant segment using the dropdown box next to ‘Course’ and follow the prompts. Registering for a study group provides you with access to a secure onli ne list of email contact details for other candidates who are studying the same segment and who have also registered for a study group. You can use these contact details to form your own study group and share your learning and thoughts with your peers. 7. When will the study group list be available?You will be able to register for study groups via My Online Learning from the start of the semester. 8. I need some additional help with my studies. What options are available? To help you complete the CPA Program, CPA Australia has developed a wide range of support. This may be provided as part of your enrolment and membership fees, or some may be purchased through third-party providers. The level of support available may differ depending on which segment you are undertaking and your geographic location. The support available includes: ? tuition through Registered Tuition Providers ? upplementary revision materials such as Revision Kits and Passcards ? workshops and webinars ? My Online Learning. Access cpaaustralia. com. au/learningsupport for more information. 9. How many hours should I study to pass? The minimum recommended study time is between 10 and 15 hours per week per segment. 10. Are there assignments? There are no assignments for CPA Program professional level segments. Assessment for each CPA Program professional level segment is an exam of three hours duration at the end of the semester. 11. Are there any practice questions? How do I access them?

Project management and methods of enquiry Essay

Project management and methods of enquiry - Essay Example ......................................................................3 1.6 Stakeholders Analysis...........................................................................................4 1.7 Time frames†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦..5 1.8 Action plan............................................................................................................5 1.9 Resource Allocations............................................................................................5 1.10 Risk Analysis .................................................................................................6 1.11 Business Case Evaluation...............................................................................9 1.12 References†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..10 1.13 Appendixes; 1.13.1 Appendix a; Questionnaire†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.11 1.13.2 Appendix b; Gantt chart for the business case†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦12 1.13.3 Resource Allocation List†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦13 1.13.4 Risk Assessment chart†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦14 1.1 Introduction Nutritional awareness is becoming one of the major factors influencing the consumption habits of most of the female students in Saudi’s High schools. ... 1.2 Overview Healthy eating is a global concern in relation to rising obesity rates (world health organization) and in particular healthy eating awareness is a priority in Saudi Arabia (Barker and Cole, 2009). The knowledge of healthy diets among female high school students is inadequate; a study done in 2005 (Al-shammari, 2001) revealed 65.2% had little or no knowledge on healthy eating habits. It is known that there could be several factors behind this (Al-rukban, 2003). For example there could be lack of education about nutrients, and/or unavailability of health information in schools (Al-shammari, 2001). This requires a thorough explanation of the benefits and ways of maintaining healthy bodies. Furthermore Al-rukban has shown that (2003) knowledge of the effects of poor eating habits could be a factor in influencing young people and in this case students as they change their eating habits and thus reduce their exposure to ailments associated to malnutrition. 1.3 Business Case Un healthy lifestyles are the major contributors of the medical conditions in the world and also in Saudi Arabia (world health organization). Some health related behaviors like poor dietary habits, substance use and exercise patterns are most visible in adolescent level and could persist into adulthood (Caldwell et.al, 1998). Obesity is however the most persistent problem affecting this age group i.e. adolescents and young people, this is due to their tendency of eating junk and fast foods (Caldwel et.al, 1998). Due to this perceived problem in the school there is a case to support the introduction of a nutritional programme in schools to create awareness to the female students. The following perceived aims for developing

Role of NGOs In World Development Essay Example | Topics and Well Written Essays - 1750 words

Role of NGOs In World Development - Essay Example This essay stresses that some NGOs focus on improvement of infrastructure to aid development. Infrastructure is a core requirement for development. Infrastructure includes land development, house construction, road construction, solid waste collection among other activities. When an NGO develops a road, it connects the residents of a particular area to the outer world. This facilitates trade and movement, and hence the rate of development is increased. Activities such collection of solid waste improves the living standards of people that is a form of development. Some NGOs have focused on the elimination of slums by building houses for persons living in slums. Waste collection improves the appearance of an area and facilitates maintaining of good health. NGOs such as the OneAcreFund, who mainly operate in African countries, have majored in land development and have helped people start up agribusiness projects. This article makes a conclusion that non- governmental organizations play an important role in global development. They help people recover from situations that they would have otherwise not been able to recover from. The operations of NGOs save a lot of costs to governments and such costs may be directed to other areas of development. The achievements of CARE international are a perfect example of the roles played by NGOs. The organization has shown that NGOs support is imperative to global development.

Employee Relations- 'Finder' Case Study Essay Example | Topics and Well Written Essays - 3000 words

Employee Relations- 'Finder' Case Study - Essay Example This has meant anarchy of sorts and with the soft warning that the union ‘UNITE’ has given to the management and top heads goes to show the problem is more than skin deep and a major catharsis is required which will solve the issue once and for all. From the organizational standpoint, management is stuck as to how it can retain its employees whilst asking them to attend office on a consistent basis. This is a problem which has haunted Finder Industries for a long time and a solution needs to be found to tackle the issue at hand. However, the problems are many and the alternatives in the wake of solutions are less (Willman, 2009). This paper will try to establish where the problem actually lies within Finder Industries and what the solutions should be. Also it will aim to determine where and how the directives need to be changed so that the employees can stop taking the company for granted and give it their best in even the most trying of times and circumstances. Further, there will be recommendations that would address the problems at hand and consideration would be paid towards the barriers that have a say in a very destructive manner towards the outcome of the issue. Also a reflective statement would be mentioned that would add on to the discussion so that the end results are comprehensible, engaging and decisive as far as solutions are concerned. The problem with Finder Industries is that the employees are not respecting the workplace at the moment. What is even more distressing to know is that the company is not doing much for itself to get respected within the eyes of the employees and workers. This respect comes from empathy for one another that would eventually act as a symbiotic force for the long term solutions that could be found for the sake of the Finder Industries. What is a problem now could be treated as one of the pathways towards finding a solution – if only there is such a comprehension achievable in the first place. The re spect factor must start from the top; however there are times when this respect issue could be understood by incorporating motivation and providing incentives to the middle and lower middle management domains. One can be sure when the respect factor for the sake of the Finder Industries would be available, many problems would automatically get resolved, and that too in an amicable fashion (Bruno, 2005). The need right now is to find out what would motivate the employees to start respecting where they work and how they can live up to the organizational name and raise its stature more and more. Moving ahead with the debate, Finder Industries is going through a tough time at the present because its rules and policies as far as the sick leaves are not properly designed. If this can be done in a proper way, perhaps there could be a pathway to finding new solutions to tackle the issue at hand. Finder Industries needs to know why its rules and policies regarding sick leaves and absenteeism of employees is not drafted in a proper way but then again this would mean that the company has not gone forward but is geared to go back. This must not happen (Moriconi, 2011). The approach should always be positive because it sends good enough signals to one and all within the organization. The best foot forward would be to determine if there is room to devise rules and policies which would be deemed as agreeable by the union ‘

Public administration-politics dichotomy Essay Example | Topics and Well Written Essays - 500 words

Public administration-politics dichotomy - Essay Example His intension was to protect administration from political interference. He further indicated that administrations and politics are two distinct disciplines. His main concern was the influence that politics had on administration (Wilson, 1887). He argued that the plans of the government are not administrative and so the two should be kept apart. He later realized that the two cannot be kept apart and embraced dichotomy and agreed that they should be used to improve policies. Public administration dichotomy means that public administrators should be involved in policy processes and politicians should also be involved in administrative processes (Wilson, 1966). Other authors of public administration like (Yang and Hozler, 2005) agreed that administration should be used to protect politics and democracy from its own excesses. Another public administration proponent of the separation of public administration and politics was Goodnow who was of the opinion that politics had a strong effec t on public administration. Separating politics and public administration has not been achievable and the debate to keep the two apart continues. However the reality is that they influence each other. According to (Overeem, 2005), the dichotomy between public administration and politics mean that public administrators be politically neutral. Public administration should be impartial and not get involved in politics and its controversies. The insistence on the separation of public administration and politics lays emphasis on specialization and order in policy making and government administration. Since public administration and politics cannot be kept apart, they can be dichotomized in five ways; there has to be a distinction between policy and management, extend it from the inner workings of the government to the political body, keeping administration from political control, call for

Corporate Goverance Concept Worksheet Essay Example | Topics and Well Written Essays - 750 words

Corporate Goverance Concept Worksheet - Essay Example The companies have different expectation that can lead to conflicts because of their interests and gains (Minnow & Monk, 2002). The equity issue involves division of company’s ownership. This helps in the companies gain from the increase in profits and wide market. This means that both companies will gain from the investment (Minnow & Monk, 2002). McBride finance services company has an intention to remain in control of the company even after selling majority shares to Beltway investment company. A clear illustration of this is that the chief executive has influence in the selection of the board of directors. As Beltway gives the company freedom to select the directors, Mc Bride ensures that it influences the selection. The board comprises of the people it can influence to make decisions favoring McBride company. The scenario creates conflict of interest, which was not brought out during negotiations. The conflict of interest will create a hostile working relationship between the two companies. The reason behind this is the win-lose situation created by the company. Beltway wants a fair selection of the board (Tricker, 2009). Control involves running of the company activities and who is in charge. The control of the company should be in the best way possible. The selection of the board should be on merit not on other hidden agendas. Fair selection and freedom to managers will help in running the company affairs to achieving its objectives and goals to the maximum (Tricker, 2009). Beltway company did not identify Mc Bride’s intention in its issue. Mc Bride company does not intend to let Beltway know the real, financial position. The company does this through tampering with financial documents. The company also does not comply with Sarbanes-Oxley act of corporate responsibility of financial reporting (Greene, Silverman & Becker, 2003). The company aims at using internal controls to hide

Sew What Inc Case Study Example | Topics and Well Written Essays - 500 words

Sew What Inc - Case Study Example The Sew What? Business has won several awards and recognitions attesting to the distinct application of information technology that spurred financial success. Information technologies contributed to the business success of Sew What? Inc. through allowing customers from various locations, both locally and abroad, to view the products and services that they offer. By ensuring that their Web site is effectively designed, customers get to review all kinds of color swatches; guides them to calculate measurements for their respective projects; differentiates one kind of curtain from another; providing instructional advise on the care and use of drapery materials; among others (Case Facts, 41). Duckett came to realize that information technology is relevant in terms of enabling small business to provide products and services in a more sophisticated and highly structured fashion that enabled them to reach a wide range of clientele and create high quality products and services. The amount and value of work is thereby maximized by using only a small amount of manpower and internal resources. If I were a management consultant to Sew What? Inc., one would advise Megan Duckett to continue upgrading various applications that could be offered by developments in information technology. For instance, she is already reflecting on instituting a bar code system to track the manufacturing process at their company’s warehouse. After this, Duckett can use information technology to the management in the business’ supply chain in terms of providing a direct link with her regular suppliers of raw materials to identify the inventory levels and reorder points. By doing so, her company need not order for raw materials that are not fast moving and suppliers, on the other hand, could anticipate demand for fast moving items and schedule deliveries at the soonest possible time. Further, their database should contain prospective projects from current clients to enable

Client and Policy Failure Assignment Example | Topics and Well Written Essays - 250 words

Client and Policy Failure - Assignment Example By doing so; I will able to cater for the interests of my clients who are affected negatively by the policy on basements and city building codes. My responsibility is to assist clients obtain affordable housing that are safe and habitable, as opposed to expensive houses that lead to people living in the streets. Thus, the clients’ get affordable housing and the city remain free of homeless people. The action-forcing event that triggered the study was the numerous complaints made by New York residents, demanding that action to be taken concerning illegal and unsafe apartments. These individuals are taxpayers being forced out of their homes, and owners of basement apartments being asked to dismantle their rental units, as in the case of Rakha and Mahbub who were asked to pay a penalty of $1,200, after spending more than $4,000 upgrading a cellar apartment of their home in Queens. In addition, the supporters of legalization of basement apartments such as Jerilyn Perine, a former city housing commissioner, and current Executive Director of the research group Citizens Housing and Planning Council claim that the issue of basement housing and other illegal houses has to be dealt with, as well as the allowance of a better city planning strategies. This is in relation to the words uttered by the City Councilman Brad Lander who said he was outlining legislation in favor of the â€Å"a ccessory† housing units, and building code standards for them. The actual policy targeted for reform is the New York City Building or the Housing Maintenance Code, (ARTICLE 5- Occupancy of Cellars and Basements). That states that basements, cellars, and â€Å"granny flats,† should not be rented or occupied due to health and safety measures. What policy options exist for Assistant Secretary of State for Consular Affairs Janice L. Jacobs to decrease employment visa fraud committed by U.S. based high-tech companies in response to the recent discovery of visa fraud committed by

Will consumers choose electric cars over traditional petrol cars in Literature review

Will consumers choose electric cars over traditional petrol cars in the future - Literature review Example The other government around the world is also concerned about the carbon dioxide emission in their country (Wells, 2010, p. 132). The biggest impact of such policies and concern will have on the transportation system which is considered the biggest emitter of carbon dioxide. This will lead to a rise in the demand for cars which are more environments friendly. The main cars available in this segment are the electric cars and the cars running on bio-fuel. The UK government proposes a subsidy of up to 5000 pounds for electric cars in 2011. Germany plans to invest 500 million Euro in 2009 to develop the infrastructure for electric cars. In this context a very important debate is that whether the petrol cars will be replaced by the electric cars. However Schroder (2009, pp. 7 -10) gives a summary of the problems faced by the electric cars. According to him the technology of the electric cars are yet to match the cost efficiency, speed and the comfort of the petrol cars. According to him t here are two alternatives for the consumer. They can either purchase a comfortable but highly expensive electric car or a less mobile and less comfortable but cheaper electric car. Therefore petrol cars still provide some advantage over the electric cars.

Business Ethics Essay Example for Free

Business Ethics Essay Fred, a 17-year employee with Sams Sauna, was fired for poor job performance and poor attendance, after accruing five disciplinary penalties within a 12-month period under the companys progressive disciplinary policy. A week later, Fred told his former supervisor that he had a substance abuse problem. Although there was no employee assistance program in place and the company had not been aware of Freds condition, their personnel director assisted Fred in obtaining treatment by allowing him to continue receiving insurance benefits and approved his unemployment insurance claim. Fred subsequently requested reinstatement, maintaining that he had been rehabilitated since his discharge and was fully capable of being a productive employee. He pointed to a letter written by his treatment counselor, which said that his prognosis for leading a clean, sober lifestyle was a big incentive for him. Fred pleaded for another chance, arguing that his past problems resulted from drug addiction and that Sams Saunas should have recognized and provided treatment for the problem. Sams Saunas countered that Fred should have notified his supervisor of his drug problem, and that everything possible had been done to help him receive treatment. Moreover, the company stressed that the employee had been fired for poor performance and absenteeism. Use of the progressive discipline policy had been necessary because the employee had committed a string of offenses over the course of a year, including careless workmanship, distracting others, wasting time, and disregarding safety rules. Questions: 1) Should Fred be reinstated? 2) Was the company fair to Fred in helping him receive treatment? 3) Did the personnel director behave ethically toward Fred? 4) Did he act ethically for his company? 5) Would it be fair to other employees to reinstate Fred?

Phishing and Pharming Attacks

Phishing and Pharming Attacks In this report, it provides overview about phishing and pharming like what is phishing, what is pharming, what are the impacts that caused by phishing and pharming and what are the solutions can be apply to remediate or minimize the chance of being attack by phishing and pharming. Phishing are internet frauds or identity thefts that use to acquire or steal targeted victims sensitive information like personal identity data or financial account credentials. Phishing can be carried out by attackers using social engineering like sending email, through instant messaging (IM), peer to peer (P2P) networks, search engine and other techniques to redirect users to fraudulent website. Pharming is the new twist of internet fraud or identity theft. It is the evolutionary of phishing that used to achieve the same goal, but pharming is more sophisticated. Pharming can be carry out by using technical subterfuge such as DNS cache poisoning, domain hijacking and other techniques to redirect users to fraudulent website or proxy server to solicit users sensitive personal information. Phishing and pharming attack will cause financial impacts on the targeted victims or hard-hit to small organization. It will also cause the undermining of consumers confident in using internet over secure transaction or communication. Beside from this, phishing and pharming will also cause the law investigation become harder. Table of Content Summary2 Table of Content-3 Table of Tables and Figures4 Introduction-5 Method of Phishing Attack-6 2.1. Link Manipulation6 2.2 Filter Evasion7 2.3 Website Forgery7 2.4 Phone Phishing-8 2.5 Example of Phishing9 2.6 Phishing Report-10 Method of Pharming Attack13 How Pharming Works13 DNS cache poisoning16 Domain Hijacking16 Registration of similar sounding domains17 Impact caused by phishing / pharming18 Prevention of phishing and pharming20 Prevention: What to do?20 Prevention: What not to do?-21 Classic phishing defenses 21 Client-side21 Server-side22 Enterprise-22 Additional Pharming-Specific defenses23 Change Management, Monitoring and Alerting-23 Third-party Host Resolution Verification Services-24 DNS Server Patching, Updating and Configuration25 Search Engine Control-26 Conclusion-27 Recommendation29 Reference30 Bibliography31 Appendix32 Template 1.032 Template 2.034 TABLE OF TABLES AND FIGURES Figure 1-9 Figure 210 Figure 311 Figure 412 Figure 514 INTRODUCTION Phishing and Pharming are two of the most organized crimes of the 21st century requiring very little skill on the part of the fraudster. These result in identity theft and financial fraud when the fraudster tricks the online users into giving their confidential information like Passwords, Social Security Numbers, Credit Card Numbers, CVV Numbers, and personal information such as birthdates and mothers maiden names etc. This information is then either used by fraudsters for their own needs such as impersonate the victim to transfer funds from the victims account, purchase merchandise etc., or is sold in a variety of online brokering forums and chat channels for a profit. The Anti-Phishing Working Group (APWG) study indicates that 26,877 phishing attacks were reported in October 2006, a 21 percent increase over Septembers 22,136 attacks and an increase of 70% as compared to October 2005. Through these attacks the fraudsters hijacked 176 brands resulting in huge financial losses and loss of reputation to enterprises. The Gartner study reported that more than 2 million Americans have had their checking accounts raided by criminals in 2004, the average loss per incident being $1,2002. With phishers developing evermore sophisticated attacks, these numbers are bound to increase in the near future. Hence, battling these attacks has become a high priority for Governments and Industry Groups. METHOD OF PHISHING ATTACK Link Manipulation Most methods of phishing use some form of technical deception designed to make a link in an e-mail (and the spoofed website it leads to) appear to belong to the spoofed organization. Misspelled URLs or the use of sub domains are common tricks used by phishers, such as this example URL, http://www.yourbank.example.com/. Another common trick is to make the anchor text for a link appear to be valid, when the link actually goes to the phishers site, such as http://en.wikipedia.org/wiki/Genuine. An old method of spoofing used links containing the @ symbol, originally intended as a way to include a username and password (contrary to the standard). For example, the link http://[emailprotected]/ might deceive a casual observer into believing that it will open a page on www.google.com, whereas it actually directs the browser to a page on members.tripod.com, using a username of www.google.com: the page opens normally, regardless of the username supplied. Such URLs were disabled in Internet Explorer, while Mozilla and Opera present a warning message and give the option of continuing to the site or cancelling. A further problem with URLs has been found in the handling of Internationalized Domain Names (IDN) in web browsers, that might allow visually identical web addresses to lead to different, possibly malicious, websites. Despite the publicity surrounding the flaw, known as IDN spoofing or a homograph attack, no known phishing attacks have yet taken advantage of it.[citation needed] Phishers have taken advantage of a similar risk, using open URL redirectors on the websites of trusted organizations to disguise malicious URLs with a trusted domain. Filter Evasion Phishers have used images instead of text to make it harder for anti-phishing filters to detect text commonly used in phishing e-mails. 2.3 Website Forgery Once the victim visits the website the deception is not over. Some phishing scams use JavaScript commands in order to alter the address bar. This is done either by placing a picture of a legitimate URL over the address bar, or by closing the original address bar and opening a new one with the legitimate URL. An attacker can even use flaws in a trusted websites own scripts against the victim. These types of attacks (known as cross-site scripting) are particularly problematic, because they direct the user to sign in at their bank or services own web page, where everything from the web address to the security certificates appears correct. In reality, the link to the website is crafted to carry out the attack, although it is very difficult to spot without specialist knowledge. Just such a flaw was used in 2006 against PayPal. A Universal Man-in-the-middle Phishing Kit, discovered by RSA Security, provides a simple-to-use interface that allows a phisher to convincingly reproduce websites and capture log-in details entered at the fake site. To avoid anti-phishing techniques that scan websites for phishing-related text, phishers have begun to use Flash-based websites. These look much like the real website, but hide the text in a multimedia object. 2.4 Phone Phishing Not all phishing attacks require a fake website. Messages that claimed to be from a bank told users to dial a phone number regarding problems with their bank accounts. Once the phone number (owned by the phisher, and provided by a Voice over IP service) was dialed, prompts told users to enter their account numbers and PIN. Vishing (voice phishing) sometimes uses fake caller-ID data to give the appearance that calls come from a trusted organization. EXAMPLE OF PHISHING As scam artists become more sophisticated, so do their phishing e-mail messages and pop-up windows. They often include official-looking logos from real organizations and other identifying information taken directly from legitimate Web sites. The following is an example of what a phishing scam e-mail message might look like. Figure 1: Example of a phishing e-mail message, which includes a deceptive URL address that links to a scam Web site. To make these phishing e-mail messages look even more legitimate, the scam artists may place a link in them that appears to go to the legitimate Web site, but it actually takes you to a phony scam site or possibly a pop-up window that looks exactly like the official site. These copycat sites are also called spoofed Web sites. Once youre at one of these spoofed sites, you might unwittingly send personal information to the con artists. PHISHING REPORT Figure 2: The number of websites hosting key logging crime ware systems raise by over 1,100, reaching 3,362, the second highest number recorded in the preceding 12 months. Web sense Security Labs believes much of this increase is due to attackers increasing ability to co-opt sites to spread crime ware using automated tools. Figure 3: The number of unique key logger crime ware variants detected in January reached a new high of 364, an increase of 1.4% from the previous high in October, 2007. Figure 4: Anti-Phishing Working Group, Phishing Activity Trends Report, June 2005 Phishing undermines consumer confidence. Corporate websites of valid, well-respected companies are being cloned to sell nonexistent products, or to get consumers to participate in money-laundering activities while believing that they are dealing with a legitimate organization. The public relations consequences for the company that has had its website cloned can be as severe as the financial losses. 3.0 METHOD OF PHARMING ATTACK You must be well aware of phishing and its potential to cause damage. They bait bank customers with genuine looking emails and manage to usurp money or personal information from unsuspecting customers with reasonable success. You are also aware that responding to mails sent by your bank may not be a good idea because banks never require to send emails to get your credentials. They have more secure channels to get that information. However, pharming attacks do not require an attacker to send mails. By carrying out pharming attacks, a criminal can get access to a wider target than phishing emails and as quickly as possible. Hence the ph effect on the word farming. They are not fishing, they are farming for gullible people! By the way, pharming is a real dictionary word. HOW PHARMING WORKS Pharming attacks do not take advantage of any new technique. They use the well known DNS cache poisoning, domain spoofing and domain hijacking techniques that have been around for quite long. However, the motives of carrying out these attacks have changed. Earlier they were interested in just disrupting services and causing nuisance. But now, the game has become a matter of money than that of chest thumping. These techniques continue to exist because administrators and website owners dont care to secure and monitor their DNS servers while they have invested millions of dollars in application firewalls. How a typical pharming attack is carried out: Figure 5: 1. The attacker targets the DNS service used by the customer. This server can be a DNS server on the LAN or the DNS server hosted by an ISP for all users. The attacker, using various techniques, manages to change the IP address of www.nicebank.com to the IP address of a web server which contains a fake replica of nicebank.com. 2. User wants to go the website www.nicebank.com and types the address in the web browser. 3. Users computer queries the DNS server for the IP address of www.nicebank.com. 4. Since the DNS server has already been poisoned by the attacker, it returns the IP address of the fake website to the users computer. The users computer is tricked into thinking that the poisoned reply is the correct IP address of the website. The user has now been fooled into visiting fake website controlled by the attacker rather than the original www.nicebank.com website. Once the attacker has managed to get the user to visit the fake website, there are many ways in which the user can be tricked into revealing his / her credentials or giving out personal information. The beauty, or lets say, the notoriety of pharming over phishing is evident from the fact that one successful attempt in poisoning the DNS server can be potentially used to trick all the users of that DNS service. Much less effort and wider impact than phishing. DNS cache poisoning All DNS servers cache the queries that users have made for a certain period of time. This is done to speed up the responses to users for frequently used domains. This cache maintained by the DNS server can be poisoned by using malicious responses or taking advantage of vulnerabilities in the DNS software itself. Domain Hijacking This is an actual incident that took place a year ago. Panix, an ISP based in New York was the target of a domain hijack attack. All domains are typically registered with registrars which store information about the owner of a domain and location of the domains DNS servers. If any of this information is required to be changed, the approval of the domain owner is required. A domain owner can even switch registrars depending on costs and convenience. However, confirmation of the switch is required from all three parties, the domain owner, the old registrar and the new registrar. In case of Panix, a change was initiated by an unknown person in Australia. The person managed to skip confirmation from the old registrar and the domain owner. This was because the new registrar was not following the domain transfer process strictly. The result was, the unknown person managed to gain control over the panix.com domain completely. The person managed to divert all the web traffic of panix.com and customer emails to another server located in Canada. Domain hijacking has the widest impact because the attacker targets the domain registration information itself. Registration of similar sounding domains Similar sounding or similar looking domains are another source of security issues for internet users. An attacker can register a domain www.n1cebank.com and carry out pharming and phishing attacks on unsuspecting customers who dont notice the difference in the letter i being replaced by a 1. Also domain names created by typos on the original words (e.g. www.nicebqnk.com) manage to attract a lot of traffic. One such study on a popular domain cartoonnetwork.com shows that one in four people visiting the website incorrectly type a simple name like cartoonnetwork.com. So what about typo domains? One quick search in Google reveals that it is quite a big concern. An attacker can easily buy typo domains and setup his fake website on these domains to fool unsuspecting visitors. IMPACT CAUSED BY PHISHING AND PHARMING There are impacts that caused by rising of phishing and pharming. One of the impacts that caused by phishing and pharming is the lost of financial on both organizations and consumers. According to the InternetNews.com, there are about $1.2 Billion lost in financial of banks and credit card issuers at year 2003, while at year 2004, there is about  £12 Million lost in financial reported by the Association of Payment Clearing Services in United Kingdom. Due to the credit card association policies, the online merchants that accepted and approved transactions made by using credit card numbers which solicit through internet fraud may need to liable for the full amount of those transactions. This may cause hard-hit to those small organizations. Another impact that caused by phishing and pharming is the undermining of the consumers trust in the secured internet transaction or communication. This situation occurred because the internet fraud like phishing and pharming made consumer feel uncertain about the integrity of the financial and commercial websites although the web address display in the address is correct. Phishing and pharming also caused some impact on the Law investigation. It makes the law investigation become harder because the technique that used by attackers to perform phishing and pharming is more sophisticated. In nowadays, those attackers can perform all of the phishing and pharming attack at a location that provided with the internet connection. With the available of internet connection, they can make use of it to perform attacking activities. Those activities included the control of a computer located in one place to perform phishing and pharmings attack by using computer located at another place. The investigation become harder also because of the division of attacking tasks to several people located in different locations. PREVENTION OF PHISHING AND PHARMING Pharming attacks tend to be harder to defend against that traditional Phishing attacks due to the distributed nature of the attack focus and the use of resources not under the control of the victim organisation.   In addition, the manipulation of the DNS resolution process occurs at such a fundamental level that there are very few methods available to reliably detect any malicious changes. 5.1 PREVENTION WHAT TO DO? By using anti-virus software, spyware filters, e-mail filters and firewall programs and make sure that they are regular updated to protect your computer. Ensures that your Internet browser is up to date and security patches applied. Be suspicious of any e-mail with urgent requests for personal financial information or threats of termination of online account. Dont rely on links contained in e-mails, even if the web address appears to be correct, and use only channels that you know from independent sources are reliable (e.g., information on your bank card, hard copy correspondence, or montly account statement) when contacting your financial institution. When submitting credit card or other sensitive information via your Web browser, always ensure that youre using a secure website. Regularly log into your accounts. Regularly check your bank, credit and debit card statements to ensure that all transaction are legitimate. PREVENTION WHAT NOT TO DO? Dont assume that you can correctly identify a website as legitimate just by looking at its general appearance. Dont use the link in an e-mail to get to any web page, if you suspect the message might not be authentic. Avoid filling out forms in an e-mail messages or pop-up windows that ask for personal financial information. CLASSIC PHISHING DEFENCES Many of the defences used to thwart phishing attacks can be used to help prevent or limit the scope of future Pharming attacks. While readers are referred to the detailed coverage of these defence tactics explained in The Phishing Guide, a brief summary of these key defences is as follows: Client-Side Desktop protection technologies Utilisation of appropriate, less sophisticated, communication settings User application-level monitoring solutions Locking-down browser capabilities Digital signing and validation of email General security awareness 5.3.2 Server-Side Improving customer awareness Providing validation information for official communications Ensuring that the Internet web application is securely developed and doesnt include easily exploitable attack vectors Using strong token-based authentication systems Keeping naming systems simple and understandable 5.3.3 Enterprise Automatic validation of sending email server addresses, Digital signing of email services, Monitoring of corporate domains and notification of similar registrations, Perimeter or gateway protection agents, Third-party managed services. ADDITIONAL PHARMING-SPECIFIC DEFENCES While Phishing attacks typically use email as the attack delivery platform, Pharming attacks do not require any email obfuscation attacks to succeed therefore Phishing defences that rely upon email security play a lesser role. The defences that will be most successful in preventing Pharming attacks focus upon the following areas: Change management, monitoring and alerting Third-party host resolution verification DNS server patching, updating and configuration Search engine control 5.4.1 Change Management, Monitoring, and Alerting The potential for an administrator or other authoritative employee to maliciously modify DNS resolution information without detection is great.   As financial incentives increase, organisations and ISPs will need to ensure that adequate change control, monitoring and alerting mechanisms are in place and enforced. It is recommended that: Wherever editing is possible, access to DNS configuration files and caching data is limited to approved employees only. A change management process is used to log and monitor all changes to DNS configuration information. Auditing of DNS record changes is instigated by a team external to any DNS administrative personnel; with automatic alerting of changes conducted in real time. Regular audits and comparative analysis of secondary DNS and caching servers should be conducted. Third-party Host Resolution Verification Services Toolbars Many third-party developed plug-in toolbars originally designed to detect Phishing attacks are deceived by Pharming attacks.   Typically, these Phishing toolbars show the IP address and reverse lookup information for the host that the browser has connected to, so that customer can clearly see if he has reached a fake site.   Some managed toolbars (normally available through a subscription service) also compare the host name or URL of the current site to an updatable list (or real-time querying) of known phishing sites. Some toolbars now offer limited anti-pharming protection by maintaining a stored list of previously validated good IP addresses associated with a particular web address or host name.   Should the customer connect to an IP address not previously associated with the host name, a warning is raised.   However, problems can occur with organisations that change the IP addresses of their online services, or have large numbers of IP addresses associated with a particular host name. In addition, some toolbars provide IP address allocation information such as clearly stating the geographic region associated with a particular netblock.   This is useful for identifying possible fake Pharming sites that have been setup in Poland pretending to be for an Australian bank for instance. Server Certificates To help prevent pharming attacks, an additional layer can be added to the authentication process, such as getting the server to prove it is what it says it is.   This can be achieved through the use of server certificates. Most web browsers have the ability to read and validate server identification certificates.   The process would require the server host (or organisation) obtain a certificate from a trusted certificate authority, such as Verisign, and present it to the customers browser upon connection for validation. 5.4.3 DNS Server Patching, Updating and Configuration As with any Internet-based host, it is vial that all accessible services be configured in a secure manner and that all current security updates or patches be applied.   Failure to do so is likely to result in an exploitation of any security weaknesses, resulting in a loss of data integrity. Given the number of possible attacks that can be achieved by an attacker whom manages to compromise an organisations DNS servers, these hosts are frequently targeted by attackers.   Therefore it is vital that security patches and updates be applied as quickly as possible typically organisations should aim to apply fixes within hours of release. Similarly, it is important that organisations use up to date versions of the service wherever possible.   As we have already discussed in section 3.6, each new version of the DNS software usually contains substantial changes to protect against the latest attack vectors (e.g. randomising DNS IDs, randomising port numbers, etc.) 5.4.4 Search Engine Control Internet search engines are undergoing constant development.   Many of the methods used by attackers to increase their page ranking statistics are known of by the search engine developers, and a constant cycle of detection and refinement can be observed by both parties.   For instance, Google modified its search algorithm to reset the page rank statistics of web sites that had recently changed ownership this was to reduce the impact of instant backlinks and the weighting they attach to a ranking. Traditionally the emphasis on increasing a pages ranking has been for revenue or lead generation most closely associated with advertising.   However, the increasing pace at which customers are relying upon search engines to access key services (such as online banking) means that a Pharmer who can get his fake site ranked at the top is likely to acquire a high number of victims. Organisations should ensure that they regularly review keyword associations with their online services.   Ideally automated processes should be developed to constantly monitor all the popular search engines for key search words or phrases customers are likely to use to locate their key services.   It is also important that region-specific search engines also be monitored. CONCLUSION The term phishing is about the use of social engineering by performing online imitation of brands to send spoof email that contain of hyperlink to fraudulent website to solicit users sensitive personal information like credit card number, PIN, mothers maiden name and etc. Phishing can also be done through installing keylogger at users computer. Pharming use technical subterfuge like DNS cache poisoning, domain hijacking, routers setting or firmware malconfiguration to redirect users to a fraudulent website. Pharming may also perform by sending the targeted victims an email that contained of viruses or Trojan horse that will install small application that will redirect user to fraudulent website. There are impacts that caused by both phishing and pharming. Those impacts included the lost of financial, undermining of user confident in secured online transaction or communication, hard hit to small organizations and cause the law investigation harder. As a web developer, SSL certificate, switching of the recursion queries or DNS security extension should be apply because it can protect the DNS or website from phishing and pharming attack. Visual clues can also be use so that user can easily differentiate between authentic website and fraudulent website. Token based authentication also one of the technique that can be apply to protect the website or DNS server from phishing and pharming attack. Users are also responsible to protect their self from phishing and pharming attack by not opening email or download attachment from unknown sender or email that required user to respond by clicking on the hyperlink contained in the email. User should also double confirm the URL at the address bar when a warning message like SSL certificate do not match with the sites appear. User can also install security suite or firewall in the computer in order to protect user from phishing and pharming. User can also look for the lock or key icon at the bottom of the browser that lock the site they want to enter their sensitive personal information. As a user, we can also report the attack of phishing and pharming to the related agencies or company through internet or telephone to assist the work of minimize the attack. In addition, laws are also being introduced to against phisher and pharmer. RECOMMENDATION To prevent from becoming the victims of phishing and pharming, I suggest to users that must install security suite or firewall in their computer and the detection signature of the security suite should be up to date. Besides from this, I also suggest that users should beware in opening any email or attachment that they receive in order to prevent their self from becoming the victims of phishing and pharming. I also suggest to web developers that they should use SSL certificate, switch off the recursion queries, install DNS security extension in protect

The Role Of The Management Accountant Accounting Essay

The Role Of The Management Accountant Accounting Essay At present, there is an argument about whether the role of the management accountant in organisations has changed when the business environment changed at the same time. The role of management accountants in organisations was measured by: (a) their skills requirements, and (b) the way other managers perceive them in their organisations (Tsamenyi and Yazfifar, 2005).In this essay, the author referred to a great number of literatures about this topic, and finally came to a conclusion that the role of management accountant in organisations has changed significantly accompanied by the changes of business environment over these years. Recently, management accountants in organisations did not just execute the traditional functions such as accumulation, analysis and preparation, and play the role like the bean counter and gathers of information that is useful and necessary for decision-makers (Choi, 2002). With the developments and changes of the business environment in some decades, the ro le of management accountant has changed into business partner and strategic partner, and taken the charge of interpretation, evaluation, control and involvement in decision-making (Choi, 2002). The analysis Background The status of the role of management accountant in organisations has been paid enough attentions in these years. Not only academic and professional staff made a huge number of accounting literatures, but also many related people that are not in accounting subject provided increasingly number of research evidences of this area. They all finally came to a point that the changing business environment caused the change of the role of management accountant in organisations. So the first aspect to research the topic is to evaluate the changes of the business environment. Further more, the second aspect is to find the changes of the role of management accountant in organisations. At last, the conclusion of this essay is to build a bridge between the changing business environment and the changes of the role of management accountant in organisations. The changing business environment If people tend to make a clear view of the change, they should get a specific understand of the business and business environment. As a sequence, this survey initially concentrated on the changing business environment. According to the management accounting professionals declared, the principle issue that caused the change of the role of management accountant in corporation is the increasingly fierce competition (Hoque et al., 2001; Krishnan et al., 2002).The new business environment just reflected this kind of competition. In the new business environment, it gave the expression to escalating globalization, fresh regulations that focused on corporate governance, changeable markets, new organizational structures, mergers and acquisitions, new management practices, rapid reaction speed, increasingly intelligent information technology and a potential trend of a more elastic corporation structure because of the need to deal with market requisition and more (Askary et al ,2008). In some s urveys, people see the changes of information technology and organizational restructuring as the most two important issues caused the change of the role of management accountants in organizations. And new accounting software and new management style are other two significant change drivers (Tsamenyi and Yazfifar, 2005). For example, a significant change of the business environment is the change of management accounting practices. There are so many new management accounting techniques had been innovated and implied in business these years. Some experts claimed that the changes of management accounting practices are administrative innovations (Hart and Roslender, 2002). Whether these changes could be successful or not, they are depended on how well behavioral and organizational implications are dealt with. So the process of these changes meets a huge organizational stress, clash and revolt. And these negative issues may cause failure of the innovation (Hart and Roslender, 2002). In this area, the most important issue is the innovation of Strategic Management Accounting (SMA). SMA was considered as the common-sense approach to the matters emerged in a changing business environment (Hart and Roslender, 2002). Some experts claimed accountants did a large number of benefits by using SMA to strategy formul ation and implementation. Some researchers suggested accountants to change their views from traditional accounting issues to concern more business factors. Some persons seen SMA was a tool to help accountants promote their status in organizations (Hart and Roslender, 2002). As a so hot topic, there is no a common conceptual framework about SMA. One definition (Hart and Roslender, 2002) accepted by some people is: The provision and analysis of management accounting data about a business and its competitors for use in developing and monitoring the business strategy, particularly relative levels and trends in real costs and prices, volume, market share, cash flow and the proportion demanded of a firms total resources. In 1981 that SMA was found, Simmonds set a view that the role of management accountants were changed from a pure financial worker to a more important position that need to gain a business opinion and hold the ability of the understand of business environment and represent changes in competitive position to senior management (Hart and Roslender, 2002). To illustrate, intelligent information development is a more important reason that caused the change not only in the past, but also it is going to influence the role of management accountant in companies in the future even for ever (Management Accounting, 1998). Meanwhile, the development of intelligent information occurred in every industry, business aspect and country. It is an obvious trend that computers deal with more daily work (Management Accounting, 1998). People who can hold the ability to learn and master IT and apply advantages of IT to daily works fully, they will gain benefits of a broader and more flexible role, with bigger management responsibilities, and maybe more rewards, and more frequently join in business strategy (Management Accounting, 1998). The application of IT into business work impacted not only on the role of management accountant in organizations, but also on the relationship between management accounting and other function (Management Accounting, 1998). There is another specific example that could be seen as the impact of the changing business environment caused on the role of management accountant. Enterprise Resource Planning (ERP) systems are the chief innovation in the business world as an information technology for companies to get information in 1990 (Kholeif and Jack, 2007). As a result, there are a good many of researches to investigate how the ERP systems to influence management accountant on work. One finding in researches of this topic is the role of management accountants in ERP environments seems to be subject to hybridisation, that means the role broadens to include other business and information movement or other people broaden their roles to take charges that accountant do (Kholeif and Jack, 2007). Consequently, the role of management accountants is changing from those traditional functions towards business partner and strategic partner. In spite of this, the use of ERP system yet may hurt the role of management acco untant as information suppliers because the chief managers can gain information they need directly without through accountant report (Kholeif and Jack, 2007). In recent years, there is another vitally important development concept in management accounting called Balanced Scorecard. It contains two aspects of changes compared with old accounting system. At one hand, it introduced an incorporation of non-financial measures. At the other hand, it joined these measures with organisational strategy (Choi and Latshaw, 2002). This means the top management of corporations could use Balanced Scorecard to strengthen strategies, introduce these strategies to all of the company, and assess the organisations process that pursues the goals of the strategies. At the same time, management accountants also adopt this concept in their works. This helps them enhance their status in companies as important management team partners. The changes of the role of management accountant in organizations It is a well known statement that management accounting practices that mainly include management accounting techniques, information and/or systems have nearly kept been stable in the greater part of a century (Johansson, 1990; Kaplan, 1986b). As a result, it can be concluded that traditional management accounting practices lost the ability of gaining useful information and giving full play in management decision-making in the changing business environment. With the changing business environment, the role of management accountants in organizations also changed obviously. One obvious example of the changes of t management accountants caused by the innovation of Balanced Scorecard could be found in the article Counting More, Counting Less: Transformations in the Management Accounting Profession.(Choi and Latshaw, 2002) In the essay, the authors compared differences of management accounting professions between 1995 and 1999 about accountants in IMA (Institute of Management Accountants). They found some aspects of the changes. First, there are more people considered management accountants gain more benefits for corporations in 1999 than the number in 1995 (Choi and Latshaw, 2002). Second, more workers were aware that management accountants were not only worked for accounting department, they also worked in operating sections as part of business team (Choi and Latshaw, 2002). Third, professors searched that management accountants used more time in internal consulting and the most important action for them is the strategic planning (Choi and Latshaw, 2002) . At last, people claimed that management accountants in companies took charges of both business partner and strategic partner. The vital reason of these changes is that management accountants in organisations take use of Balance Scorecard as a powerful tool to show their abilities to senior managers and strengthen their role as strategic partners (Choi and Latshaw, 2002). With the emergence of a specific accounting practice called Strategic Management Accounting (SMA), the role of management accountants also greeted clear changes. From the research of Bhimani and Bromwich, there two major ways of strategic management accounting: One tends to cost the product attributes provided by a companys products; the other is to cost the functions in the value chain which provide value to the consumer (Bromwich Bhimani, 1994). According to findings of Inman (1999), there are some points of differences between traditional and strategic management accounting: The first significant difference is the way that how cost should be cost; the second difference is the cost analysis goals; the last difference is the cost behavior. SMA put emphasis on the relative cost position; the approach a corporate may keep a continual cost advantages and costs of differentiation. As a result, the new kind of accounting practice requires management accountants to gain more abilities an d broaden their horizon from their usual work, put more eyes on general management, strategies making and implement, marketing and product development (Hart and Roslender, 2002). In modern society, intelligent information development is a common driver caused changes in many areas. The role of management accountants in organizations also changed with this trend. If management accountants want to be competent at their positions, they should possess the ability to stay ahead of change. They need to know well the latest information technology software, as the same time get a comprehensive comprehension of the business (Anastas, 1997). Consequently, there are some changes and trends happened for management accountants. The first trend was more and more management accountants became senior managers such as chief executive officers or chief operating officers, and the responsibility of accountants also changed from just analysis of past to strategic planning (Anastas, 1997). The reason of this phenomenon was because of the ability of accountants that they can translate financial data and results to strategic planning word. The second change was under the pressure o f the development of information technology, management accountants became advisors or internal consultants (Anastas, 1997). Accountants now join in the activities such as creating strategies and recommendations to influence management decisions. Management accountants play the role as a pivot among different departments. Heading accountants are the centre point to ensure companies on track. The third change is management accountants increasingly involved in decision-making activities (Anastas, 1997). They no longer just do book-keeping; they also make decisions for the whole company strategies. The forth change is management accountants became information managers because they are always the first consumers of new technology (Anastas, 1997). As a result, accountants usually adjusted more quickly and smoothly to new information technology than other departments in organizations. Accountants used the new technology to transform their eyes from looking backward to looking forward. So accountants could use new technology to calculate and forecast future environment the corporation will meet. Even sometimes accountants became sellers rather that reporters as the reason that they can sell the suggestions they got from the new information about what to do in the future (Anastas, 1997). Conclusion As been found the changes of business environment and the changes of the role of management accountants in organizations and the relationship between two kinds of changes, the conclusion could be gained. As a clear research finding, the major changes in business environment are these aspects: communications and information technology, organisational restructuring, globalisation and internationalisation and improvements and new innovations of management accounting practices (Management Accounting, 1998). And the major functions of management accountants these years focused on: design and improve the information systems of companies (especially understand and make use of IT system), give suggestions for business projects, join in strategic planning (plan and operate business and marketing objectives), deal with customers demands and taxation matters (Management Accounting, 1998). To summarise these aspects in some common and incisive points, the changes of the role of management accoun tants in organisations are chiefly as these respects: Firstly, the role of management accountants has been changed to business partners in corporations. They joined in more and more activities in functional departments, and they also participated in the plan and renew of information. Secondly, management accountants increasingly move their location from offices towards more near to plants. Thus they can get more specifically understanding of the business. This is also a clear point about accountants now play the role as business partners and they usually joined in a project from the just beginning and decision of results, and take charge of all outcomes. Thirdly, management accountants now naturally are seen as members of management team and business managers because their unique knowledge of finance and accounting can take huge benefits for management actions (ODea and Pierce, 2003). In one sentence, the role of the management accountant has changed in recent years from traditional accounting functions to that of a strategic planner and a business partner in the changing business environment. Bibliography Anastas.M. (1997) The changing world of management accounting and financial management. Journal of Management accounting. .48-51. Askarany.D et al. (2008) Management Accountants Role in Dependent and Independent Companies: Does Ownership Matter? Journal of Accounting Business Management. 15(2), .1-21. Bhimani, A. and Keshtvarz, M. H. (1999). British management accountants: strategically oriented. Journal of Cost Management. 13(2), .25-31. Cable.R.J et al. (2009) Teaching future management accountants. Journal of Management accounting quarterly. 10(4), .44-50. Choi.Y and Latshaw.C.A. (2002) The Balanced Scorecard and the Accountant as a Valued Strategic Partner. Journal of Review of Business. .27-29. Hart.S.J and Roslender.R. (2002) Integrating Management accounting and marketing in the pursuit of competitive advantage: the case for strategic management accounting. Journal of Critical Perspectives on Accounting. 13, .255-277. Johansson, H. (1990). Accounting System Changes. Journal of Management Accounting. .37-41. Hoque, Z., Mia, L. and Manzurul, A. (2001). Market competition, computer-aided manufacturing and use of multiple performance measures: an empirical study. Journal of British Accounting Review. 33(1), .23-45. Kaplan, R. S. (1986b) The Role for Empirical Research in Management Accounting. Journal of Accounting, Organizations and Society. 11(4), .429-452. Kholeif.A and Jack.L. (2008) Enterprise Resource Planning and a contest to limit the role of management accountants: A strong structuration perspective. Journal of Accounting Forum. 32, .30-45. Management Accounting. (1998) The changing role of the management accountant and its implications for qualification development. Journal of Management Accounting: Magazine for Chartered Management Accountants. 76(8), .68. ODEA.T and Pierce.B. (2001) Management accounting information and the needs of managers Perceptions of managers and accountants compared. Journal of The British Accounting Review. 35, .257-290. Tayles.M and Ma.Y. (2009) On the emergence of strategic management accounting: an institutional perspective. Journal of Accounting and Business Research. 39(5),.473-495. Tsamenyi.M and Yazdifar.H. (2005) Management accounting changes and the changing roles of management accountants: a comparative analysis between dependent and independent organizations. Journal of Accounting Organizational. 1(2), .180-198. Yazdifar. H Askarany. D Askary. S. (2008), Management Accountants Role in Dependent and Independent Companies: Does Ownership Matter? Journal of Accounting Business Management, 15(2), .1-21.

Adoptees Must Have Access to Their Original Birth Certificates Essay

Have you ever been to a new doctor and filled out the required paperwork on family medical history? After moving recently, I went to a new doctor. I had to have all those papers filled out. It was easy because I know all of the information or can get it. Most people know who their biological family is and therefore also know about medical history. However, in the 1940s many birth certificates of adoptees were sealed. This continued to occur for four decades. Now depending upon the state the adopted person lives in and how the laws have evolved, they may not be able to easily access their original birth certificate just like everyone else. Adoptees should have total access to their birth certificate and family medical history because this information will help them to understand where they came from, as well as know of the likelihood of contracting various genetic diseases. Children need to know where they came from so they can avoid embarrassing and awkward situations later in life like Luke and Leia Skywalker from Star Wars. It will also give them a sense of belonging in the world. Full access to an original birth certificate is something many people take for granted. For those people who have been adopted a changed birth certificate is given with the adoptive parents names instead. As an adopted child grows older, most will become curious. For Jeffrey Hannasch his curiosity started when his daughter was born (Ensslin). He started out on a journey to find his parents. After finding some papers in his adoptive father’s possessions, he was able to find out his mother’s name. Some internet searching and letter writing later he was able to find out that she did not actually know who his father was. She also was shocked that he was... ...elease of the information (Access). Works Cited Bahrampour, Tara. "Invisible Ties to Faraway Lands." Washington Post 2012 Jan 22: A.1. Web. 28 Jan. 2014. Child Welfare Information Gateway. (2012). Access to Adoption Records. Washington, DC: U.S. Department of Health and Human Services, Children’s Bureau. Ensslin, John C. "Landmark Adoption Ruling a Bittersweet Victory for Falcon Man." Gazette (Colorado Springs, CO) 2009 Aug 02: N.p. Web. 26 Nov. 2013. Hamilton, James M. "Adult Adoptees Should Have Unconditional Access to Their Original..." MinnPost.com [Minneapolis] 14 Mar. 2013: N.p. Web. 20 Nov. 2013. O'Connor, John. "Unsealed Birth Records Give Adoptees Peek at Past." Daily Register 2013 Jul 28: N.p. Web. 26 Nov. 2013. Reyes, Emily Alpert. "Internet Lifts Shroud of Secrecy on Adoption." Los Angeles Times 2013 Dec 12: A.15. Web. 28 Jan. 2014.

AfricanAmerican Representation in the Media :: Free Essay Writer

AfricanAmerican Representation in the Media In Jacqueline Bobo's article, The Color Purple : Black Women as Cultural Readers, she discusses the way in which black women create meaning out of the mainstream text of the film The Color Purple. In Leslie B. Innis and Joe R. Feagin's article, The Cosby Show: The View From the Black Middle Class, they are examining black middle-class responses to the portrayal of black family life on The Cosby Show. In their respective articles, Bobo, and Innis and Feagin are investigating the representation of race, particularly African American race, in the mass media. The chief concerns of their investigations lie in how African Americans deal with the way these representations portray them individually and their social group as a whole. In this paper I will compare the issues in each study, analyze the larger sociopolitical implications of the media representations and apply a similar framework of concerns to my own reception analysis project. In Bobo's article, the chief concerns of the author are "the savage and brutal depiction of black men in the film", "black family instability", and the way that black women embrace the film and use their own reconstructed meaning of it to "empower themselves and their social group," (90,92). Film as a medium starts out with many potential limitations and problems when it comes to representing a whole race of people. No two people are exactly alike no matter what race they come from so there is no way one film can represent all peoples. Unfortunately, many people believe that a certain depiction of black people characterizes all black people, which is certainly not the case. This is very dangerous because this perpetuates stereotyping and discrimination. The viewing public pays for movies and therefore movie directors have to tailor their product so that the majority of viewers will enjoy, and agree with the ideas behind the film. The majority almost always means white America so e ven African American based movies are made for white audiences. Because of this, the representations of blacks in the medium of film are almost always white ideas of who black people are, not who they really are. The film The Color Purple has been the center of controversy since it was made in 1985. Many people feel the film is a terrible portrayal of black family life and that it is stereotypical in its depiction of black men as evil and brutal tyrants who imprison and mentally and verbally abuse woman.

Organized Cybercrimes Essay

Verizon business researched and reported in 2009 a case study involving data breaches in secured network. Within their findings, they summarize the threats, which industry, and which records are the most popular. The report fist showed that a percentage of the hacking from outside sources came from the European Union, and the most popular info being stolen was financial and retail goods. Surprisingly there were a large amount of threats in house that took advantage of software issue’s and exploited them. More than likely sold the info to outside source to further continue hacking and establishing a backdoor it the database. Of the all the outside attacks according from the European Union, most of them were organized crime family’s that originated out of the Soviet bloc nations. It is by far cheaper the hack and sells credit card numbers abroad that sit on a corner and peddle illegal goods. Another cash crop for cybercrime and hacking is the diversion of goods, especially from ports of entry. Using financial records and accounts to pose as a company that is entitled to receive goods is one the tactics used. Once those item are in there possession, they disappear. A percentage of these hackers can by way of software be totally transparent, and for intent purposes be invisible until the crime has committed. This poses a very job to law enforcement to track capture and convict these criminals, not to mention some these countries don’t even have extradition rights to the USA. It would take a co-op effort of the Euro nations and US and Asia to make the act of hacking and breaching networks a more serious crime.

Alice Walker’s the Welcome Table Essay

Alice Walkers The invite Table is a short accounting that gives a diachronic and cultural emotional state at how segregation in the atomic number 16 influenced battalions lives. The paper portrays an former(a) glum cleaning lady as the of import char inciteer. It has plot, setting, characters, symbolism, theme, tone and resource that the author skilfully narrated in the tierce person wise point of shot to create the story. The referee fingers an insight into mien that was caused by segregation in the narrate of atomic number 31 in the south. The reverend of the perform stopped her cheerily as she stepped into the pressure group..Aunty, you know this is not your church building?.Inside the church she sat on the very eldest bench from the spinal column. (Clugston, 2010) query of the congregation the reverend instigates the act of religious segregation and without further prompting his congregants willingly follows. The story also portrays the church plural itys mindset to maintain religious segregation regular(a) in the act of worship. They looked with contempt .at the quondam(a) womancould their husbands take c are them to stupefy up in church with that? No, no (Clugston, 2010)The narrator uses strong descriptions to resuscitate the era and to pull the endorser into the story. It sincerely shows how segregation influences people in their routine moods. Black slaves were freed. However, black and ovalbumin people remained segregated because segregation was the way of life for the people during that period in Georgia. The transcription of segregation demanded that black people had to sit in the back of public busses and the experienced woman in the story knew her sic because she freely sat at the back of the church. Inside the church she sat on the very first bench from the back, (Clugston, 2010). ghostly segregation is the main theme. The song at the blood of the story sets the tone and pulls the reader into the south where ex-slaves sang Negro spirituals for comfort. Im going to sit at the Welcome table Shout my troubles everywhere Walk and scold with saviour recite God how you treat me One of these eld(Clugston, 2010) Religious segregation was a study part of the culture in Georgia and it is the theme of this story in that the author details the harsh cold manner in which it affects people.The spiritual at the beginning points to apply to one daylight experience welcome (acceptance), to sit and talk with Jesus who both the blacks and whites are worshipping tho cannot do so under the identical roof. In other(a) talking to, the song is an looking at of hope that segregation will end. The black old woman braves freezing temperature, without warm full clothing to go to the house of worship. wintertime represents death, stagnation and sleep (Clugston, 2010) and the old black woman represents slavery. The black old woman, represent slavery is virtually blind and almost dead. Yet she is determined to struggle by dint of the freezing cold to push chivalric the reverend, and ignore the young usher to asshole herself in the whites only church. She brushed departed him anyway, as if she had been brushing quondam(prenominal) him entirely her life, except this time she was in a hurry. Inside the church she satIt was cold, even inside the church.This act by the dying old black woman is symbolic of the ex-slaves struggle to conquer the nett frontier of segregation more so religious segregation. The author uses symbolism in this case to represent the peoples behavior towards the old woman and her stopping point to have her way. The Author skillfully uses imagery to tell a powerful story The Welcome Table. The very beginning paints a picture of the main character. In her Sunday-go-to-meeting(prenominal) clothes.head rag stained with dirt from the many oily pigtails underneath, What seems like a simple description of her clothes contained words that contributed to the painting of the picture. Then on the other hand the ladies of the church required a different set of adjectives. Leather bagged and shoed, with sura gloves to keep out the cold.This done, the wives folded their estimable arms across their trim middlesThis graphical contrast also represents the religious diversity between the black people and the white people even though they are both worshipping the same god. The reverend of the church stopped her pleasantly as she stepped into the vestibule..Aunty, you know this is not your church?.Inside the church she sat on the very first bench from the back. (Clugston, 2010) The black old woman, mean slavery is almost blind and almost dead. Yet she is determined to struggle finished the freezing cold to push past the reverend, and ignore the young usher to blank space herself in the whites only church.Alice Walkers The Welcome Table gives a historical and cultural look at how segregation in the south influenced peoples lives. The au thor skillfully narrated in the third person omniscient point of view to create the story. The reader experiences an insight into behavior that was caused by segregation in the State of Georgia in the south. The spiritual at the beginning points to hope to one day experience welcome (acceptance), to sit and talk with Jesus who both the blacks and whites are worshipping but cannot do so under the same roof. In other words, the song is an expression of hope that segregation will end. extension phoneClugston, W. R., (2010). Journey Into Literature, San Diego, CA Bridgepoint Education Inc.Barnet, S., Berman, M., Burto, W., (1967) An entrance to Literature 3rd Edition Toronto, locoweedLittle, Brown and Company Inc.