Nuclear Isomer Definition and Examples

Thesis Outline Facebooks Takeover of Instagram - 726 Words

Introduction: (Attention Getter) What kind of company would Facebook, one of the most successful companies in recent history, spend one billion dollars to buy (Stern)? What company with fewer than twenty employees could warrant such a huge investment by one of the worlds most visible companies? (Thesis) The company able to command such a massive investment is Instagram, the latest in a string of proposed or completed technology acquisitions. (Motivate Audience) Instagram is important because of the functionality it provides as well as for its reach- millions of users have signed up for Instagram since its inception, and millions more continue to do so. (Credibility) Dont worry that the ins and outs of businesses, particularly within the technology and user experience sector, are too confusing for you to understand. Having researched Instagram in the popular press, I am well informed on the subject. I will explain the importance of Instagram, in addition to touching on its wider impacts. (Preview of Main Points) I will cover a general overview of Instagram, the extent of its growth and reach, as well as its tangential economic effects and impacts. Body: 1. Lets begin with a general overview of Instagram. Succinctly, Instagram is a mobile photo sharing and customization application. A. Once downloaded on your phone, the application allows you to apply digital filters to your photos, burnishing them with a retro look and feel. 1. The filters are temporary, and a

Win Snort Free Essays

Installation of WinSnort Contents Introduction I have been tasked with evaluating the latest WinIDS AIO pack from Winsnort. com to determine whether it would be suitable as the intrusion Detection System (IDS) on the company network. Within this report i will include the details of the trial deployment, give a recommendation and then evaluate the product. We will write a custom essay sample on Win Snort or any similar topic only for you Order Now What is an IDS? Intrusion in this case is where someone or something as it may be has entered a computer on a network without invitation in attempt to compromise it. Without any systems in place it can be too late before you notice an intruder. his is where an intrusion detection system comes into play. In snort 2. 0 an IDS is described as a high tech burglar alarm. An IDS is configured to monitor access points, hostile activities and known intruders. An IDS can work similarly to an anti-virus where it stores signatures of previous or known intruders, the more secure IDS’s have huge databases of these signatures and can detect patterns activity, traffic, or behaviour it sees in the logs it is monitoring against those signatures to recognize when a close match between a signature and current or recent behaviour occurs. When an IDS detects an intruder or potential risk it can issue an alarm or alert and/or automatically take action. Deployment As said in the introduction there was a certain IDS that we had to deploy and find out certain information about it, for example; ease of installation, administration, usability, effectiveness as an IDS and also if there were additional features available. Usually Snort is installed on a Linux operating system but in this case we are going to install it using a windows operating system. Due to it being installed on windows server 2003 it made the difficulty of installation a lot higher as there is not as much documentation on it. There are a number of steps involved when trying to install Snort. Unlike many systems this IDS has to be installed in separate parts. The main parts include: Installing WinPcap Installing and Configuring Snort Installing Apache Web Server Installing and configuring PHP Configuring WinIDS to run as service Installing and configuring MySQL Installing ADODB Installing and configuring the WinIDS Security Console Creating the WinIDS Security Console Database Tables Configuring the Graphing for the WinIDS Console Securing the WinIDS Security Console Within these parts there is a lot of editing of files through use of opening the main configuration files in WordPad and adapting to our installation. Documentation Recommendation â€Å"Snort is, by far, the gold standard among open source NIDS systems, with over 100,000 users and 3 million downloads to date. Snort signatures are kept up-to-date by its dedicated users and the Snort website has ample documentation including tutorials. It is not, however, easy to use and requires an experienced security IT professional to configure it properly. The fact that it’s free makes it the darling of small and medium-sized businesses that cannot afford the fancy GUIs and wizards of commercial network security products. † http://www. enterprisenetworkingplanet. com/netos/article. php/10951_3684306_1 Evaluation References How to cite Win Snort, Papers

Advanced Accounting Principles and Practice BHP Billiton

Question: Discuss about the Advanced Accounting Principles and Practice for BHP Billiton. Answer: Introduction: The overall study mainly helps in evaluating the efficiency of related party disclosure conducted by BHP Billiton in their financial report. Moreover, the novice with the help of relative academic research is able to provide significance of related party transactions, which could be used by the investors. In addition, the study also helps in evaluating the overall cost and benefits, which could be incurred by companies in portraying the related party transactions in their financial statement. Moreover, related party transaction is mainly the information, which could help the investors in identifying the overall signification of the transaction. Lastly, the novice with the help of positive accounting theory depicts the need of related party transaction disclosure in the financial statement of the company. Analysis on the related party transactions conducted by BHP Billiton during 2015 fiscal year: After the effective evaluation of BHP Billiton, there is certain related party transactions disclosure, which could be found in its financial statement. In addition, the overall external services, impairments lease rents and other operating expenses are mainly identified, as the disclosure transactions, which is conducted by the company during 2015 fiscal year. The overall transactions are mainly depicted in selected financial information section, which could be helpful in identifying the source of income and expenses conducted by the company during its 2015 fiscal year. Munir et al. (2013) stated that information about expenses and income mainly helps the investor to authenticate the ethical measures used by the company to portray its financial report. On the other hand, Bennouri et al. (2015) criticises that due to the identified loopholes in accounting system companies are able to manipulate their financial statement and cheat their investors. Moreover, in the financial statement of BHP Billiton in 2015 mainly excludes the valuation of Cannington due to the demerger. In addition, in 2015 the value of 2013 and 2014 financial statement is revaluated by exempting the valuation of Cannington. The discloser of transaction mainly helped in depicting the actual value of the firm in its financial statement. Yeh et al. (2012) stated that depicting the values main reason mainly help the company to authenticate their overall financial statement and built up trust among investors. In this context, Jia et al. (2013) further stated that financial investors and external auditors mainly use the disclosure statement to identify the actual valuation of total assets of the company. Figure 1: Depicting related party transaction conducted by BHP Billiton during 2015 (Source: Bhpbilliton.com 2016) In addition, the overall figure mainly helps in portraying the party related transactions conducted by the company during its 2015 fiscal year. Moreover, in the books of BHP Billiton the depiction of South32 demerger has been mentioned in the overall discloser of party transactions. In addition, the company has conducted joint operations, joint venture and associates to increase its overall productivity. Moreover, in 2015 the overall increase in Associates related party transaction could be seen in the fiscal year. In addition, a decrease in Joint operations and joint ventures in the related party transaction could be seen in the fiscal year. Kang et al. (2014) stated that governments with the help of related party transaction are able to authenticate and reduce tax fraud conducted by companies. In this context, Enriques (2015) further mentioned that after the related party transaction companies act 2013 reduction in manipulation could be seen in financial statements of different com panies. Joint operations % change Joint ventures % change Associates % change Particulars 2015 2014 2015 2014 2015 2014 Trade amounts owing to related parties 0 13.329 -100% 0 0 193.775 117.672 65% Loan amounts owing to related parties 103.431 44.298 133% 0 0 32.097 41.427 -23% Trade amounts owing from related parties 0 17.385 -100% 0 0 0 0 Loan amounts owing from related parties 13.945 75.413 -82% 0 150.101 -100% 1015.3 1087.89 -7% Table 1: Showing the % change in outstanding balances to related party during 2015 (Source: Bhpbilliton.com 2016) In addition, with the help of table 1, the overall trade amount owed to and from the related party decreased 100%. Moreover, an increase in loan amount owing to rerated party increase 133% and loan amount owing from related party mainly decreed 82%. In addition, with the help of table 1, the overall operations conducted by the BHP Billiton during 2015 with its related party could be effectively evaluated and provide adequate information to the investors. In this context, Pizzo (2013) stated that investors with the help of related party transaction are able to determine the overall increase in liabilities of the company. On the other hand, Ullah and Shah (2015) criticises that investors that do not evaluate the overall party related transaction conducted by company are not able to determine its actual performance and growth prospects. Evaluating the significance of information on related party transactions to potential investors: Related party transactions depiction in the financial statement mainly helps investors to evaluate and identify the overall amount owned from its joint ventures. In addition, the overall significance of related party transaction for investors is as follows. Identification of correct liabilities: With the help of related party transaction, investors are able to determine the overall correct liabilities of the company during its fiscal year. In addition, the transactions conducted within the related joint venture mainly helps in evaluating the overall owed amount of the company. Williams and Taylor (2013) stated that identification of correct liability mainly help investors to detect ability of the company to pay its short obligations. However, Wu and Malthus (2013) criticises that due to the increase in fraud and manipulation investors are not able to effectively evaluate the correct liabilities and assets accumulated by the company, which in might increase their overall risk from investment. Identification of frauds: In addition, with the help of related party transaction investors are able to detect any kind of frauds, which might be conducted by the company to boost its overall profitability. In addition, the amount receivable and outstanding could be evaluated, which might help the investors detect the actual financial strength of the company. Julio et al. (2013) argued that before 2013 Act companies mainly used internal personal transaction to inflate and deflate their balance sheet as per the requirements suggested by the management. Nevertheless, Campello et al. (2014) criticises that due to the impact of 2013 Act and adequate consequence for not disclosing their related party transaction has mainly helped investors to reduce their risk from investment. Consequence of non-compliance with the 2013 related party transaction companies act: Consequence Actions of the Consequence Voidable The board mainly detects the fraud and provides three months to the directors to rectify their problems and produce disclosure related to party transaction Indemnity the director will be forced to portray any loses conducted by the related party directors in their financial statement Disqualification If the directors are convicted of fraud, he/she will be disqualified of being a director of any company for 5 years. Table 2: Showing the consequence if 2015 related party act is not followed (Source: pwc.com.au 2016) With the help of identified consequence, the overall increase in related party transaction depiction in financial statement could be seen. Moreover, implementation of rules and consequence mainly helps investors to increase their overall trust on financial statements and auditors report. Bennouri et al. (2015) stated that adequate depiction of overall financial statement mainly helps the investors to evaluate the actual return, which might be generated in near future. Effectively discussing the cost and benefits for firms discussing related party transactions disclosure in their balance sheet: Benefits of related party transaction disclosure in balances sheet: With the help of related party transaction disclosure the overall trust of the investors for the company could be increased, which might help in raising its overall share price. For example, Coco cola has been providing relative higher information to its shareholder regarding its operation, which led to a rise in share price 5 times its PB ratio. Munir et al. (2013) stated that increased trust of investors mainly help companies to gather the required capital to support its future endeavours. However, Enriques (2015) argued that due to the identified loopholes in accounting standard companies are still able to manipulate their balance sheet and project the desired financial statement to its stakeholders. In addition, the overall transaction disclosure also helped in reducing the unethical practises of companies to inflate their balance sheet and portray a wrong valuation of their activities. Moreover, the act also helped in segregating the overall taxes, which might be paid by main or subsidiary companies. Kang et al. (2014) argued that before 2013 Act companies were able to hide their interrelated party transactions conducted by joint operation. For example, companies were able to increase their liquidity by not subtracting their overall amounts due to its joint venture and associates. This wrong valuation mainly lured in potential investors and increased their overall investment risk. Cost associate with the related party transaction disclosure in balances sheet: In addition, the identified related party transaction mainly helps the competitors of the company to evaluate their main source of production. Moreover, the identification of company strategy to its cost might eventually increase the overall competitive level in the market. Williams and Taylor (2013) stated that increased competitive level of peers might reduce revenue generation capacity, which might have negative impact on its liquidity. Moreover, the overall external audit cost of the company might also increase due to the additional information, which might be calculated by the auditors. This increased expenditure might reduce cash availability of the company and have negative impact on its cash flow statement. For example, companies like Unilever and Coco Cola prepare their balance sheet on both US-GAAP and IFRS system, which in turn raises their expenditure conducted on preparing financial statements. Wu and Malthus (2013) argued that implementation of different accounting principles might depict different financial status of the company to its investors, which might reduce their overall trust. Conclusion: The overall assignment mainly helps in evaluating the related party transaction disclosure depicted by BHP Billiton in their financial report 2015. In addition, the analysis of the financial report effectively helps in identifying the related party transaction conducted by the company during 2015. In addition, the impact of demergers in South32 is also evaluated portraying the impact of related party transaction on financial statement of the company. Moreover, the novice effectively portrays the significance of related party transaction for investors. Furthermore, the consequence of not depicting the related party transaction is also mentioned in the study. Lastly, the novice with the help of positive accounting theory portrays the cost and benefits, which might be incurred by the company when implementing related party transaction in their financial statement. Reference: Bennouri, M., Nekhili, M. and Touron, P., 2015. Does Auditor Reputation Discourage Related-Party Transactions? The French Case.Auditing: A Journal of Practice Theory,34(4), pp.1-32. Bhpbilliton.com. (2016).BHP Billiton | A leading global resources company. Available from: https://www.bhpbilliton.com/ [Accessed on 21 Aug. 2016]. Campello, M., Ribas, R.P. and Wang, A.Y., 2014. Is the stock market just a side show? Evidence from a structural reform.Review of Corporate Finance Studies,3(1-2), pp.1-38. Enriques, L., 2015. Related party transactions: Policy options and real-world challenges (with a critique of the European Commission proposal).European Business Organization Law Review,16(1), pp.1-37. Jia, N., Shi, J. and Wang, Y., 2013. Coinsurance within business groups: evidence from related party transactions in an emerging market.Management Science,59(10), pp.2295-2313. Jlio, P., PinheiroAlves, R. and Tavares, J., 2013. Foreign direct investment and institutional reform: evidence and an application to Portugal.Portuguese Economic Journal,12(3), pp.215-250. Kang, M., Lee, H.Y., Lee, M.G. and Park, J.C., 2014. The association between related-party transactions and controlownership wedge: Evidence from Korea.Pacific-Basin Finance Journal,29, pp.272-296. Munir, S.A., Saleh, N.M., Jaffar, R. and Yatim, P., 2013. Family ownership, related-party transactions and earnings quality.Asian Academy of Management Journal of Accounting and Finance,9(1), pp.129-153. Pizzo, M., 2013. Related party transactions under a contingency perspective.Journal of Management Governance,17(2), pp.309-330. pwc.com.au (2016).en. Available from: https://www.pwc.com.au/ [Accessed on 21 Aug. 2016]. Ullah, H. and Shah, A., 2015. Related Party Transactions and Corporate Governance Mechanisms: Evidence from Firms Listed on the Karachi Stock Exchange.Pakistan Business Review,17(3), pp.663-680. Williams, M.P. and Taylor, D.W., 2013. Corporate propping through related-party transactions: the effect of China's securities regulations.International Journal of Law and Management,55(1), pp.28-41. Wu, R. and Malthus, S., 2013. The role of related party transactions in the failure of New Zealand finance companies.New Zealand Journal of Applied Business Research,11(1), p.1. Yeh, Y.H., Shu, P.G. and Su, Y.H., 2012. Related-party transactions and corporate governance: The evidence from the Taiwan stock market.Pacific-Basin Finance Journal,20(5), pp.755-776.