...ASSIGHNMENT #2: AIS ATTACKS AND FAILURES: WHO TO BLAME Introduction In this paper, I am going to present about an accounting information system attacks and failures: who to blame. I am also going to discuss the following related topics in the following order: Firstly, I will take a position on whether a firm and its management team should or should not be held liable for losses sustained in a successful attack made on their AIS by outside source. Secondly, I will suggest who should pay for the losses, to whom, and state why. Thirdly, I will give my opinion regarding the role, if any; the federal government should have deciding and enforcing remedies and punishment. Finally, I will evaluate how AIS can contribute or not to contribute to the losses. A Firm and its Management Team Should Be Held Liable for the Losses According to the Control Objectives for Information and Related Technology (COBIT) framework and the Trust Services framework, achieving organization’s business and governance objective require adequate control over IT resources. IT processes must be properly managed and controlled in order to produce information that satisfies the seven criteria: effectiveness, efficiency, confidentiality, integrity, availability, compliance and reliability. These IT processes are grouped into the following four management activities or domains (Romney & Steinbart, 2012). 1. Plan and Organize (PO), 2. Acquire and Implement (AI), 3. Deliver and Support (DS)...
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...the luxury of spending. How would you repay the newly collected debt? Who would you seek to help settle this? Perhaps you would go to the company that had their system breached? Companies should be held liable for losses sustained in a successful attack made on their accounting information system (AIS) by outside sources. Identity theft is defined as “the unauthorized use or attempted misuse of an existing credit card or other existing account, the misuse of personal information to open a new account or for another fraudulent purpose, or a combination of theses types of misuse”(statisticbrain). In 2013, identify theft has caused 11,571,900 $24,700,000,000 was the total financial loss attributed to identity theft in 2013 (statisticbrain). Hackers thrive on stealing an individual’s personal information and doing as they please, but what if it you information was stolen from a source you put complete faith in? Retailers store all of their customer’s information into a database known as an accounting information system (AIS). By definition, accounting in an information system, since an AIS collects, records, stores, and processes accounting and other data to produce information for decision makers (Romney & Steinbart). No one is suppose to have access to this unless authorized by the company, however, that is not always the case. Company firewalls are broken down everyday and go unnoticed for week to months, after the damage has already been done. It is the...
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...AIS Attacks and Failures: Who to Blame ACC564 February 17, 2013 AIS Attacks and Failures: Who to Blame Accounting information system (AIS) is defined as a system that collects, records, stores, and processes data to produce information for decision makers (Romney and Steinbart, 2012). AIS adds value to an organization by improving the quality and reducing the costs of products or services, improving efficiency, knowledge, improving the efficiency and effectiveness of a company’s supply chain, improving the internal control structure, and improving a company’s decision making. The responsibility for establishing and maintaining a system of effective internal controls resides with management. Management’s responsibilities include the documentation, testing, and assessment of internal controls, including relevant general IT controls and appropriate application-level controls designed to ensure that financial information generated from an organization’s information system can be reasonably relied upon according to www.sec.gov. therefore management should be held liable for losses sustained in a successful attack made on their AIS by outside sources. Security is a management issue and not a technology issue. The Foreign Corrupt Practices Act of 1977 and the Sarbanes-Oxley Act of 2002 (SOX) assign important legal responsibilities to management. Section 404 of SOX mandates a statement of management’s responsibility for establishing and maintaining adequate...
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...CREATIVE DIRECTOR SENIOR DESIGNER PRODUCTION MANAGEMENT SERVICES SENIOR ILLUSTRATION EDITOR PHOTO EDITOR MEDIA EDITOR COVER PHOTO George Hoffman Michael McDonald Brian Kamins Sarah Vernon Jacqueline Kepping Dorothy Sinclair Erin Bascom Karolina Zarychta Harry Nolan Wendy Lai Laserwords Maine Anna Melhorn Elle Wagner Greg Chaput Maciej Frolow/Brand X/Getty Images, Inc. This book was set in 10/12pt Garamond by Laserwords Private Limited, and printed and bound by RR Donnelley/Jefferson City. The cover was printed by RR Donnelley/Jefferson City. This book is printed on acid free paper. Founded in 1807, John Wiley & Sons, Inc. has been a valued source of knowledge and understanding for more than 200 years, helping people around the world meet their needs and fulfill their aspirations. Our company is built on a foundation of principles that include responsibility to the communities we serve and where we live and work. In 2008, we launched a Corporate Citizenship Initiative, a global effort to address the environmental, social, economic, and ethical challenges we face in our business. Among the issues we are addressing are carbon impact, paper specifications and procurement, ethical conduct within our business and among our vendors, and community and...
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...THE FUTURE OF TECHNOLOGY OTHER ECONOMIST BOOKS Guide to Analysing Companies Guide to Business Modelling Guide to Business Planning Guide to Economic Indicators Guide to the European Union Guide to Financial Markets Guide to Management Ideas Numbers Guide Style Guide Dictionary of Business Dictionary of Economics International Dictionary of Finance Brands and Branding Business Consulting Business Ethics Business Strategy China’s Stockmarket Globalisation Headhunters and How to Use Them Successful Mergers Wall Street Essential Director Essential Economics Essential Finance Essential Internet Essential Investment Essential Negotiation Pocket World in Figures THE FUTURE OF TECHNOLOGY THE ECONOMIST IN ASSOCIATION WITH PROFILE BOOKS LTD Published by Profile Books Ltd 3a Exmouth House, Pine Street, London ec1r 0jh Copyright © The Economist Newspaper Ltd 2005 All rights reserved. Without limiting the rights under copyright reserved above, no part of this publication may be reproduced, stored in or introduced into a retrieval system, or transmitted, in any form or by any means (electronic, mechanical, photocopying, recording or otherwise), without the prior written permission of both the copyright owner and the publisher of this book. The greatest care has been taken in compiling this book. However, no responsibility can be accepted by the publishers or compilers for the accuracy of the information presented. Where opinion is expressed it is that of the author and does not necessarily...
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...STARS WITHOUT NUMBER For Eden, who gave me a reason. TABLE OF CONTENTS Introduction ..............................................................................................................5 Character Creation ....................................................................................................7 Psionics ...................................................................................................................25 Equipment ..............................................................................................................33 Systems ...................................................................................................................59 The History of Space ...............................................................................................71 Game Master’s Guide ..............................................................................................78 World Generation ...................................................................................................87 Factions .................................................................................................................113 Adventure Creation ...............................................................................................128 Alien Creation .......................................................................................................138 Xenobestiary ........................................................................
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...BU Basic M.B.A. International Master of Business Administration |Index | Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Business Law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Entrepreneurship. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 Finance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119 Management. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 160 Marketing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 180 Operations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 220 Statistics. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 252 Strategic Management. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...
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...in the first quarter[1] of 1999-2000. After incurring a huge loss of Rs 15.74 billion in the financial year 1998-99 (the first in the last 12 years), the morale in the company was extremely low. The joke at SAIL's headquarters in Delhi was that the company's fortunes would change only if a VRS was offered to its CEOs - not just the workers. BACKGROUND NOTE |SAIL was the world's 10th largest and India's largest steel manufacturer with a 33% share in the domestic market. In |[pic][pi| |the financial year 1999-2000, the company generated revenues of Rs. 162.5 billion and incurred a net loss of Rs 17.2 |c] | |billion. Yet, as on February 23, 2001, SAIL had a market valuation of just Rs. 340.8 billion, a meager amount | | |considering the fact that the company owned four integrated and two special steel plants. | | |SAIL was formed in 1973 as a holding company of the government owned steel and associated input companies. In 1978, the| | |subsidiary companies including Durgapur Mishra Ispat Ltd, Bokaro Steels Ltd, Hindustan Steel Works Ltd, Salem Steel | | |Ltd., SAIL International Ltd were all dissolved and merged with SAIL. In 1979, the Government transferred to it the | | |ownership of Indian Iron and Steel Company Ltd. (IISCO) which became a wholly owned subsidiary of SAIL. | | SAIL...
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...Part III: Staffing Recruiting and Selecting Employees After reading this chapter, you should be able to deal more effectively with the following challenges: ▪ Understand approaches to matching labor supply and demand. El n Weigh the advantages and disadvantages of internal and external recruiting. Distinguish among the major selection methods and use the most legally defensible of them. 121 Make staffing decisions that maximize the hiring and promotion of the best people. El Understand the legal constraints on the hiring process. Specialty Cabinets Company had rapidly expanded from a two-person operation to a small business with 28 employees. This thriving business catered to those who needed high-end cabinet work in custom-built homes or office buildings. Specialty had been able to attract highly trained carpenters; however, the company's president realized that Specialty needed to hire an additional manager. She gave George Zoran, a senior supervisor with strong interpersonal skills, the responsibility for hiring the new manager. George posted the opening on the company bulletin board and put an ad online and in the "Help Wanted" section of the local newspaper and soon received numerous applications. George was particularly impressed with one candidate, Tim Wells. Tim had never worked in carpentry, but George thought Tim seemed personable and had sufficient managerial experience 146 Chapter 5: Recruiting and Selecting Employees 147 and ambition to handle the...
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...EC-Council Press | The Experts: EC-Council EC-Council’s mission is to address the need for well educated and certified information security and e-business practitioners. EC-Council is a global, member based organization comprised of hundreds of industry and subject matter experts all working together to set the standards and raise the bar in Information Security certification and education. EC-Council certifications are viewed as the essential certifications needed where standard configuration and security policy courses fall short. Providing a true, hands-on, tactical approach to security, individuals armed with the knowledge disseminated by EC-Council programs are securing networks around the world and beating the hackers at their own game. The Solution: EC-Council Press The EC-Council | Press marks an innovation in academic text books and courses of study in information security, computer forensics, disaster recovery, and end-user security. By repurposing the essential content of EC-Council’s world class professional certification programs to fit academic programs, the EC-Council | Press was formed. With 8 Full Series, comprised of 27 different books, the EC-Council | Press is set to revolutionize global information security programs and ultimately create a new breed of practitioners capable of combating this growing epidemic of cybercrime and the rising threat of cyber war. This Certification: C|EH – Certified Ethical Hacker Certified Ethical Hacker is a certification...
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...Raymond cf text and copyright at: www.tuxedo.org/~esr/writings Abstract I anatomize a successful open-source project, fetchmail, that was run as a deliberate test of some surprising theories about so=ware engineering suggested by the history of Linux. I discuss these theories in terms of two fundamentally di:erent development styles, the “cathedral” model of most of the commercial world versus the “bazaar” model of the Linux world. I show that these models derive from opposing assumptions about the nature of the so=ware-debugging task. I then make a sustained argument from the Linux experience for the proposition that “Given enough eyeballs, all bugs are shallow”, suggest productive analogies with other self-correcting systems of selfish agents, and conclude with some exploration of the implications of this insight for the future of so=ware. 1 The Cathedral and the Bazaar Linux is subversive. Who would have thought even five years ago (1991) that a world-class operating system could coalesce as if by magic out of part-time hacking by several thousand developers scattered all over the planet, connected only by the tenuous strands of the Internet? Certainly not I. By the time Linux swam onto my radar screen in early 1993, I had already been involved in Unix and open-source development for ten years. I was one of the first gnu contributors in the mid-1980s. I had released a good deal of open-source so=ware onto the net, developing or co-developing several programs (nethack, Emacs’s...
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...Contents Preface Prologue: We have it Made Part I: The Mission Chapter 1: A Consumer Goes Global Chapter 2: Tattoo’s Tropical Paradise Chapter 3: Fake Blood, Sweat, and Tears Part II: My Underwear: Made in Bangladesh Chapter 4: Jingle these Chapter 5: Undercover in the Underwear Biz Chapter 6: Bangladesh Amusement Park Chapter 7: Inside My First Sweatshop Chapter 8: Child Labor in Action Chapter 9: Arifa, the Garment Worker Chapter 10: Hope Chapter 11: No Black and White, Only Green Update for Revised Edition: Hungry for Choices Part III: My Pants: Made in Cambodia Chapter 12: Labor Day Chapter 13: Year Zero Chapter 14: Those Who Wear Levi’s Chapter 15: Those Who Make Levi’s Chapter 16: Blue Jean Machine Chapter 17: Progress Chapter 18: Treasure and Trash Update for Revised Edition: The Faces of Crisis Part IV: My Flip-Flops: Made in China Chapter 19: PO’ed VP Chapter 20: Life at the Bottom Chapter 21: Growing Pains Chapter 22: The Real China Chapter 23: On a Budget Chapter 24: An All-American Chinese Walmart Chapter 25: The Chinese Fantasy Update for Revised Edition: Migration Part V: Made in America Chapter 26: For Richer, for Poorer Update for Revised Edition: Restarting, Again Chapter 27: Return to Fantasy Island Chapter 28: Amilcar’s Journey Chapter 29: An American Dream Chapter 30: Touron Goes Glocal Appendix A: Discussion Questions Appendix B: Note to Freshman Me Appendix C: Where Are You Teaching? Acknowledgments Copyright © 2012 by Kelsey Timmerman...
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...EXECUTIVE SUMMARY PART ONE INTRODUCTION I. II. III. METHODOLOGY CONTEXT EVENTS OCCURRING BETWEEN THE “CEASEFIRE” OF 18 JUNE 2008 BETWEEN ISRAEL AND THE GAZA AUTHORITIES AND THE START OF ISRAEL’S MILITARY OPERATIONS IN GAZA ON 27 DECEMBER 2008 IV. APPLICABLE LAW PART TWO OCCUPIED PALESTINIAN TERRITORY: THE GAZA STRIP Section A V. VI. THE BLOCKADE: INTRODUCTION AND OVERVIEW OVERVIEW OF MILITARY OPERATIONS CONDUCTED BY ISRAEL IN GAZA BETWEEN 27 DECEMBER 2008 AND 18 JANUARY 2009 AND DATA ON CASUALTIES ATTACKS ON GOVERNMENT BUILDINGS AND POLICE VIII. OBLIGATION ON PALESTINIAN ARMED GROUPS IN GAZA TO TAKE FEASIBLE PRECAUTIONS TO PROTECT THE CIVILIAN POPULATION VII. A/HRC/12/48 page 3 IX. OBLIGATION ON ISRAEL TO TAKE FEASIBLE PRECAUTIONS TO PROTECT CIVILIAN POPULATION AND CIVILIAN OBECTS IN GAZA X. INDISCRIMINATE ATTACKS BY ISRAELI ARMED FORCES RESULTING IN THE LOSS OF LIFE AND INJURY TO CIVILIANS XI. DELIBERATE ATTACKS AGAINST THE CIVILIAN POPULATION XII. THE USE OF CERTAIN WEAPONS XIII. ATTACKS ON THE FOUNDATIONS OF CIVILIAN LIFE IN GAZA: DESTRUCTION OF INDUSTRIAL INFRASTRUCTURE, FOOD PRODUCTION, WATER INSTALLATIONS, SEWAGE TREATMENT PLANTS AND HOUSING XIV. THE USE OF PALESTINIAN CIVILIANS AS HUMAN SHIELDS XV. DEPRIVATION OF LIBERTY: GAZANS DETAINED DURING THE ISRAELI MILITARY OPERATIONS OF 27 DECEMBER 2008 TO 18 JANUARY 2009XVI. OBJECTIVES AND STRATEGY OF ISRAEL’S MILITARY OPERATIONS IN GAZA XVI. OBJECTIVES AND STRATEGY OF ISRAEL’S MILITARY OPERATIONS IN GAZA XVII. THE IMPACT OF...
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...ASIAN METACENTRE RESEARCH PAPER SERIES no.20 The Social Organization of Remittances: Channelling Remittances from East and Southeast Asia to Bangladesh Md Mizanur Rahman Brenda S.A. Yeoh ASIAN METACENTRE FOR POPULATION AND SUSTAINABLE DEVELOPMENT ANALYSIS HEADQUARTERS AT ASIA RESEARCH INSTITUTE NATIONAL UNIVERSITY of SINGAPORE Md Mizanur Rahman is a Postdoctoral Fellow at Asia Research Institute, National University of Singapore, Singapore. He is a sociologist with particular interests in migration and development, migration and human (in)security, minority migration and migration policy in East and Southeast Asia. He obtained his Ph.D. in Sociology from National University of Singapore, Singapore, and M.A. in Sociology from Aligarh Muslim University, Aligarh, India. Brenda S.A. Yeoh is Professor, Department of Geography, and the Head of Southeast Asian Studies Programme, National University of Singapore. She leads the research cluster on Asian Migrations at the Asia Research Institute and is Principal Investigator of the Asian MetaCentre for Population and Sustainable Development Analysis (funded by the Wellcome Trust, UK) at the Asia Research Institute. She is a social geographer whose main interest in population-related studies lies in migration, family and gender issues. She has in recent years completed, in collaboration with other colleagues, research projects on modes of childcare in Singapore, migrant women as paid domestic labour in the Southeast Asian context...
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...Handbook on the United Nations Statement of Length The dissertation does not exceed the word limit of 80,000 words Fieldwork Thailand (money laundering); Indonesia and Burma (deforestation); New York (US money supply); Washington DC and Fort Worth, Texas (Organised Crime linked to terrorist funding); Australia (Sydney, (APG) and Canberra (money laundering, South Pacific); and Rome, Italy (Chinese organised crime). Contact Frank.Madsen@cantab.net Abstract Through an analysis of the presence and nature of international monetary flows of non-declared origin and their relation to deviant knowledge, the thesis determines that both terrorism and organised crime are nurtured by a constant trickle from minor sources rather than by large financial transfers; and that anti-money laundering provisions are misapplied, taken too far, too expensive, and incapable of demonstrating their effectiveness. In lieu of more traditional policy recommendations, the thesis develops a complexity-theory based...
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