...Cyberwar: What the world needs to know After everything that has been happening in the world, from the 9/11 takedown of the twin towers, to the shooting in Paris almost a month ago, the world has been drawn to attention to the extent of surveillance and cyber-espionage practiced by the US government, not only in relation to suspected terrorists but also in relation to the ordinary citizen. After reading Cybersecurity and Cyberwar, I feel like it comes at an interesting time in the history of security services world-wide, when the extent of inter-connectivity of every agency, corporation and individual makes cyber-surveillance easier to put into effect. The authors are experts in their field: Peter Singer is Senior Fellow and Director of the Center for 21st Century Security and Intelligence at the Brookings Institution, a former coordinator of Obama's defence policy task-force during the 2008 campaign and author of three other books on aspects of warfare. Allan Friedman is also a well-known expert in the field of information security and cyber-security, formerly Research Director for the Center for Technology Innovation at the Brookings Institution, and currently Visiting Scholar at George Washington University's Cyber Security Policy Research Institute. In other words, this is an authoritative text. In Cybersecurity and Cyberwar, Singer and Friedman attempt to fill this worrisome knowledge gap. The book is divided into three sections: “How it All Works,” “Why it Matters...
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...Me and cyber security I strongly believe that cyber security will be my profession. The reasons to say cyber security will be my profession are: First, I have a good experience of reading. Second, I am incredibly interested in cyber security profession. However, my friends believe that cyber security is going to be difficult for me. Even though my associates frustrated me that cyber security is challenging, my reading practice and interest in cyber security empowered me to attend cyber security program. I have ability of reading various reading materials that encouraged me to go for cyber security program. When I was in Jimma University, I was both student and assistant lecturer. Due to that, I used to read a lot of materials to teach my students. For example books, journals, newspapers and video lectures. In addition to that, I was also reading different resources to score good grade on my own courses. Some of these materials are textbooks of physiology, anatomy and biochemistry, online materials and different researches. To sum up, I used to read day and night to cover both my students’ and my own courses. So, my reading skill will contributes a lot to successfully accomplish cyber security program. Also, I attracted by cyber security profession. The first reason that makes me interested in cyber security discipline is its high demand. Nowadays the uses of Internet and cyber crime are growing in parallel. As a result, our world is in high demand of qualified cyber...
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...Information and Cyber-Security Questionnaire 2014: v9.2 2014-2015 STT Information Systems Analysis and Design Business Systems Analysis Systems & Information Systems Copyright © Peter Bednar. 2014 peter.bednar@port.ac.uk STT: Inf. And Cyber-Security Q 2014-15 Page 2/5 Information and Cyber Security Questionnaire All answers in questionnaires are to be kept anonymous. Department (e.g. section): Grade (e.g. category of work): Information and Cyber Security Questionnaire - Part 1 Planning 1. What information assets are critical to your work? 2. What kinds of risks could they be exposed to? 3. What legal and compliance requirements is your work and organization subject to? 4. How could you continue to do your job if your information requirements could not be fulfilled with your IT support? 5. How can you manage risks and threats to your information assets on an ongoing basis? Implementing 6. Have you put in place the right security controls to protect your equipment, information, IT system and external (or outsourced) services? 7. Do you and your co-workers know what your responsibilities related to IS and Cyber Security are? 8. Do you and your co-workers know what good IS and Cyber Security practices are? 9. If there is a IS Security threat or Cyber-attack, or something goes wrong with related to your Information Assets – how will you deal with it and get back to normal practices again? ...
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...INTRODUCTION: This research report conducts analysis on security. Technology these days is going up very fast and technology has been changed the route business administered by giving online services to their customers, to secure data in to “cloud” and allowing them to get their data from smart phones and tablets. This process of securing data has given many benefits to small and large business alike. But where the benefits are there will be some risk present. Risk will be like lost of data or to protect data by any attack of security. According to a survey which took place in 2012 about security, the graph of crimes and security attacks is gradually going up every year. As we talk about security it’s a very huge field to do research on it. Security has many different units in a field. One can’t do a research on this topic. The topic I am going to discuss in my research is cyber security. Cyber security these days is important everywhere. Where ever the data is, we need cyber security to protect and maintain our data according to our requirements Cyber crime is far reaching, general and continually joined with different parts of the criminal natural gathering. It runs from the thievery of a specific's character to the complete interruption of a nation's Internet compromise in light of a huge trap against its masterminding and taking care of assets. The definite focus of cybercrime divisions is on information-the information which is stored electronically for resulting and...
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...responsible for safeguarding such information from modification, unauthorized access, disclosure and destruction. This Policy provides a minimum level of security requirements that will provide the confidentiality, integrity and availability of Maryland IT asset, when implemented. For this reason a comprehensive Information Security standard and system ought to be implemented so that there can be suitable management of security across all the present functions and to provide the required security and guarantees with the regards to information requirements. This would include aspects of confidentiality, integrity, and availability which are crucial aspect of any security standard. A comprehensive review of the Information Security implementation within the State of Maryland will make it possible to establish how this has been impacted by the set forth security standards in addition to changes introduced by legislative developments and processes. In essence, this will deliver the outcome of a comprehensive cyber security profile with respect to MD. Recently there have been several legislative adjustments introduced as a result specifically to the changing nature of Information Security inside the political environment with the administration accepting that vital national infrastructure be sustained by the most suitable security...
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...new company scandal, legislation has been swift to put ordinances and laws into place to prevent the same mistake from happening twice. Although some of the events majorly affected every American, some were swiftly and quickly identified which helped offset some of the major repercussions that could have possible be occurred. Three such laws that were implemented due to financial catastrophe include the Securities Act of 1933 & 1034, the Foreign Corrupt Practices Act of 1977, and the Sarbanes - Oxley Act. I. Securities Act of 1933 & 1934 A. Summary of Regulation * Securities Act of 1933 * First major federal legislation to regulate the offer and sale of securities * Created by Congress during the aftermath of the stock market crash of 1929 and during the ensuing Great Depression * Purpose is to make sure that buyers of securities receive complete and accurate information before investing (Graham, Hazarika, & Narasimhan, 2011) * Securities Act of 1934 * Created to provide governance of securities transactions on the secondary market (after issue) and regulate the exchanges and broker-dealers in order to protect public investors B. Analysis of Related Fraud/Scandal * Crash of 1929 * The most devastating Stock Market crash in US history * Signaled the start of the Great Depression * Great Depression * Followed a decade of progress that many people thought...
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...Construction MALAYSIA August 14, 2012 IJM Corp Bhd IJM MK / IJMS.KL Current RM5.12 RM6.50 RM6.40 27.0% Conviction FLASH NOTE SHORT TERM (3 MTH) LONG TERM Market Cap Avg Daily Turnover Free Float Target Previous Target Up/downside US$2,266m RM7,074m US$4.25m RM13.41m 71.8% 1,353 m shares CIMB Analyst Property takes the limelight Key takeaways from IJM Land’s property briefing reassured us of its long-term prospects, locally and overseas. Parent IJM is a cheaper proxy for exposure to this segment. A reprieve to IJM Corp’s share price hinges on the imminent signing of the WCE concession. We continue to peg our target price at a 10% discount to IJM’s RNAV, but raise it as we update for IJM Land’s higher market capitalisation and apply a higher sector P/E of 13.3x (13x before) in line with our revised target market P/E. IJM Corp remains a Trading Buy and not Outperform due to election risks with the WCE concession as key catalyst. 3M -9.6 -5.7 12M -22.9 -11.9 % held 14.2 6.1 7.9 in Penang. Sharizan Rosely T (06) 3 20849864 E sharizan.rosely@cimb.com What We Think We are positive about IJM Land’s local and overseas property prospects overall, which will provide longer-term visibility of property earnings. This is in turn positive for IJM Corp. As at FY12, IJM Land’s revenue makes up 27% of IJM Corp’s total revenue and 35% of total pretax profit. Rimbayu’s RM330m GDV for Phase 1 (3% of total GDV) will be launched in 4Q12, and will...
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...Introduction This manual sets forth the official compliance policies of Edward Jones. All individuals employed by or working at the firm are required to familiarize themselves with the content and review the manual at least annually. While the manual addresses policies of a compliance nature, individuals are expected to conform to the laws, rules and regulations of the industry and their particular jurisdiction regardless of whether they are covered in this manual. Standards of fairness and good business practice apply in all circumstances. Violations of laws, rules, regulations and firm policies can result in disciplinary or regulatory sanctions against an associate, as well as fines or responsibility for consequential losses resulting from the violation. References to "associate" or "associates" in this manual include general principals and financial advisors unless otherwise specified. Such references also include individuals working both in the home office and in a branch office. Please do not keep the printed manual as a reference as it will eventually be out-of-date. Commissions and Sales Background FINRA Rule 2121 requires prices and commissions charged to the client be fair and reasonable. Policy The firm and vendors with whom it has dealer agreements has either set commission amounts or a range of commissions that may be acceptably charged to a client. Individuals may not make any arrangements with clients outside the parameters set by the firm in its commission...
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...our businesses livelihood and the financial futures of all Americans. Introduction Many acts have been created because of controversy and scandals that have and continue to happen in the U.S. These acts were introduced to prevent individuals and businesses from losing everything and to help the government to keep individuals and businesses safe from scams. Without these regulations there would be no standards and companies and corporations could do as they please. They also help to monitor the accounting of companies, keep the scandals at a minimum, and watch for trends so we don’t have another stock market crash. Too many people have lost everything when these types of disasters strike. Securities Acts of 1933 and 1934 The Securities Act of 1933 was enacted as a result of the stock market crash of 1929. It was the first major piece of federal legislation to apply to the sale of securities. The legislation was enacted as the need for more information within and about the securities markets was acknowledged. The 1933 Act was based on the idea that companies offering securities should provide potential investors with sufficient information about both the issuer and the securities to make an informed investment decision. The Securities Act of 1934 established the Securities and Exchange Commission (SEC). The 1934 Act also gives the SEC power to police the sale of securities in the U.S. This law prevents fraudulent activities of any kind. They deal with things, such...
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..._______________________________________ Please write all answers on this sheet. If you run out of space please continue on the back, being certain to identify the question number with each answer. By completing this exam you are pledging to abide by the Cornell Code of Academic Integrity. DEFINITIONS (please be sure to note the class context of each term, e.g., communication regulation and identify the applicable regulations if relevant) (5 points each) 1. Accredited Investor Under the JOBS Act individuals meeting certain income/net worth requirements are permitted to invest specified portions in JOBS Act-related IPOs. 2. Warning Letter Correspondence from the FDA advising a firm of a violation of the Federal Food, Drug and Cosmetic Act detected during an inspection or investigation. 3. MSA Metropolitan Statistical Area – urban areas as defined by the Census office – often used to define local markets for antitrust enforcement 4. Blue Sky Laws State level laws which controlled the offering and sales of securities prior to federal regulation. SHORT ANSWER (10 POINTS EACH) 5. While most regulations we examined fit specifically into a single category like consumer products and food safety, environment, communications or financial, at least one crosses categories. Please identify one by name, specifying the two categories it intersects with. Consumer Financial Protection Bureau – established under Dodd-Frank and operating within the Fed (and hence associated with financial...
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...need not be registered with the Securities and Exchange Commission. His brother, Harry, disagrees. Who is right? Explain. In responding to the question be sure to: • Discuss the exempt securities pursuant to the Securities and Exchange Act. • Determine whether or not Langley Brothers would be subject to registration requirements. Joseph Langley, chairman of the board for Langley Brothers, Inc is incorrect to say that offering the stocks do not need to be registered with the Securities and Exchange Commission. It is important to understand that when selling stocks by law all company has to register. The Securities Exchange Act of 1943 was created to get rid of outlawed manipulative and abusive practices in the issuance of securities, required registration of stock exchanges, brokers, dealers, and listed securities, and required disclosure of certain financial information and insider trading. Based on this information, his brother is correct to not agree with him and the stocks should be registered. There are several rules and regulations promulgated under the Securities Act of 1933. The exemption for Offers and Sales of Securities Pursuant to Certain Compensatory Benefit Plans and Contracts Relating to Compensation 1. This section relates to transactions exempted from the registration requirements of section 5 of the Act. These transactions are not exempt from the antifraud, civil liability, or other provisions of the federal securities laws. Issuers and persons acting...
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...116 STAT. 748 PUBLIC LAW 107–204—JULY 30, 2002 (i) shares in the profits of, or receives compensation in any other form from, that firm; or (ii) participates as agent or otherwise on behalf of such accounting firm in any activity of that firm. (B) EXEMPTIONAUTHORITY.—The Board may, by rule, exempt persons engaged only in ministerial tasks from the definition in subparagraph (A), to the extent that the Board determines that any such exemption is consistent with the purposes of this Act, the public interest, or the protection of investors. (10) PROFESSIONALSTANDARDS.—The term ‘‘professional standards’’ means— (A) accounting principles that are— (i) established by the standard setting body described in section 19(b) of the Securities Act of 1933, as amended by this Act, or prescribed by the Commission under section 19(a) of that Act (15 U.S.C. 17a(s)) or section 13(b) of the Securities Exchange Act of 1934 (15 U.S.C. 78a(m)); and (ii) relevant to audit reports for particular issuers, or dealt with in the quality control system of a particular registered public accounting firm; and (B) auditing standards, standards for attestation engagements, quality control policies and procedures, ethical and competency standards, and independence standards (including rules implementing title II) that the Board or the Commission determines— (i) relate to the preparation or issuance of audit reports for issuers; and (ii) are established or adopted by the Board under section 103(a), or are promulgated...
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...Chapter 4 Legal Liability Considerations for Auditors * Review Questions 4-1 Several factors that have affected the increased number of lawsuits against CPAs are: 1. The growing awareness of the responsibilities of public accountants on the part of users of financial statements. 2. An increased consciousness on the part of the SEC regarding its responsibility for protecting investors’ interests. 3. The greater complexities of auditing and accounting due to the increasing size of businesses, the globalization of business, and the intricacies of business operations. 4. Society’s increasing acceptance of lawsuits. 5. Large civil court judgments against CPA firms, which have encouraged attorneys to provide legal services on a contingent fee basis. 6. The willingness of many CPA firms to settle their legal problems out of court. 7. The difficulty courts have in understanding and interpreting technical accounting and auditing matters. 4-2 The most important positive effects are the increased quality control by CPA firms that is likely to result from actual and potential lawsuits and the ability of injured parties to receive remuneration for their damages. Negative effects are the energy required to defend groundless cases and the harmful impact on the public’s image of the profession. Legal liability may also increase the cost of audits to society, by causing CPA firms to increase the evidence accumulated. 4-3 Business failure...
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...reputation. A tort suit by a client is usually based on negligence or fraud. The elements of a tort action for negligence are as follows:1 A client may also sue an accountant for fraud. This tort is harder to prove than negligence because fraud requires scienter or an intent to deceive. Fraud contains these elements: A material fact is one that a reasonable person would consider important in deciding whether to act. Also, an accountant may be held liable for gross negligence by a client. Gross negligence does not require scienter but necessitates proof of reckless disregard of the truth or one’s duties. Gross negligence is referred to by some as constructive fraud. No legal question arises about a client’s right to sue (i.e., standing to sue) because the client and accountant are in privity. Privity refers to the existence of a direct connection or contractual relationship between parties. A client may sue an accountant for breach of fiduciary duty. A fiduciary relationship is usually considered to exist between two persons when one of them is under a duty to act or give advice for the benefit of another upon matters within the scope of the relation. It is well settled that in most engagements except an audit, a CPA is a...
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