Accounting Essays Tax Evasion Popularity Essay Example

Accounting Essays Tax Evasion Popularity Essay Tax equivocation is a national interest that is turning of all time more popular. Nick Montague defines revenue enhancement as the agencies by which a civilized society performs that sometimes-uncivil undertaking of taking money from one group in order to give it to another. This definition highlights an of import intent served by revenue enhancements. As it is already known, that revenue enhancements are a financial policy instrument used by the authorities to accomplish wide macroeconomic ends. By and large talking, revenue enhancements are a agencies used by the authorities to supply its occupants with comfortss and installations like infirmaries, safety and instruction. Therefore, any deficit in gross means that the people would nt be able to avail the benefits. From this position, as observant citizens, it is imperative for people and corporations to pay revenue enhancements. Despite, this common cognition, revenue enhancement equivocation is prevailing in the society, even worse, persons and corporations go through great length to invent tactics of hedging r evenue enhancements. The chief ground why persons and corporations engage in revenue enhancement equivocation activities is that it increases the degree of disposable income and net incomes severally. We will write a custom essay sample on Accounting Essays Tax Evasion Popularity specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Accounting Essays Tax Evasion Popularity specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Accounting Essays Tax Evasion Popularity specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Tax equivocation is defined as the failure to run into revenue enhancement liabilities by illegal action, such as non declaring income. Acerate leaf to state revenue enhancement equivocation is a condemnable offense. Prior to get downing a treatment on revenue enhancement equivocation it would be indispensable to briefly high spot that in the UK, revenue enhancement disposal is divided between two sections of province, the Inland Revenue and Customs and Excise. The Inland Revenue administers Income Tax, Corporation Tax ( on company net incomes ) , Capital Gains Tax, crude oil revenue enhancement ( associating to oil geographic expedition and extraction in the UK and environing Waterss ) and Stamp Duties ( e.g. on land minutess ) . The levying of VAT, revenue enhancement on gaming and imposts and excise responsibilities is the duty of the Customss and Excise Department. In add-on to these two gross sections, local governments levy the new Community Charge ( poll revenue enhancement ) and the Department of Social Security is responsible for national insurance parts. Often revenue enhancement equivocation is confused with revenue enhancement turning away. Harmonizing to Denis Healey, former UK Chancellor of the Exchequer:The difference between revenue enhancement turning away and revenue enhancement equivocation is the hickness of a prison wall. This paper will take to show an in depth analysis of why individuals/companies engage in revenue enhancement equivocation. It will besides analyze whether the self-assessment system encourages or discourages revenue enhancement equivocation. And, eventually the paper will reason by measuring the attempts made by the authorities to battle revenue enhancement equivocation. It must be highlighted that revenue enhancement is used for many other intents than raising gross. Some authors have argued that the intent of revenue enhancement can besides be seen as an instrument of economic and societal policy to act upon behavior. In other words, it can hence be the purpose of the revenue enhancement that it is avoided. For illustration, it has been argued that higher revenue enhancements on alcoholic drinks ( Cook and Moore, 1994, Irving and Sims, 1993 ) and baccy ( Viscusi, 1994 ) would cut down the ingestion of those merchandises and lead to betterments in the wellness of the population. In the UK, Inland Revenue has, traditionally, had a regardful attack towards income. With the debut of self-assessment system from 1996/7 there has been a motion off from that stance in recent old ages. Evasion of revenue enhancements Tax equivocation analysis typically assumes that equivocation involves single taxpayers reacting to some given policies. However, hedging revenue enhancements could necessitate the coaction of at least two taxpayers. Detection depends on the dearly-won turning away activities of both transacting spouses. An addition in countenances leads to a direct addition in the expected cost of a dealing in the illegal sector, but it may besides increase the inducement for the spouses to collaborate in avoiding sensing. The entire cost of transacting in the illegal sector can fall, and revenue enhancement equivocation may increase. Most states tend to follow a progressive revenue enhancement system, more the income more revenue enhancement would be levied. From this position it might look that it is unjust for the authorities to impose more revenue enhancements on individuals/companies for bring forthing more income for the economic system and themselves. However, it must be a celebrated that in add-on to hiking the economic system, it is authorities s duty to believe about economic development and public assistance of everyone. They have to equilibrate economic growing and economic development. This construct has been debated and the point of view of unfairness of the revenue enhancement system has led parties to hedge them, in other words, detecting ways and agencies of non paying the dues to the authorities. Research surveies conducted to happen out the extent of the UK black market economic system indicate that it has increased. The figure of unincorporated concern histories and company histories received yearly by the Inland Revenue have increased from 2m to 2.25 million and from under 600,000 to about 700,000 severally between 1984/85 and 1988/89 entirely ( Inland Revenue, 131st Annual Report, 1989 ) . Surveies conducted by Brown, Levin, Rosa and Ulph ( 1984 ) concluded that about 5 % of workers in Britain held two or more occupations and that the income revenue enhancement lost from 2nd occupation revenue enhancement equivocation likely amounted to around 1.1 % of income revenue enhancement grosss or 0.3 % of national income. Their study excluded equivocation by individuals who have merely one occupation ( which includes big Numberss of the ego employed ) , Capital Gains Tax and VAT equivocation, and equivocation of revenue enhancement by companies. In response to discouraging people from prosecuting in revenue enhancement equivocation, Inland Revenue introduced the self-assessment system, really merely, is a manner of working out and paying revenue enhancement. As required by the Inland Revenue ( IR ) , freelance people, company managers, curate of faith are required to make full up the self-assessment signifier at the terminal of every revenue enhancement twelvemonth. Supporting paperss are provided to do it easier for the people to make full up the signifier and submit it. With the betterment in engineering, IR offers concern services for employers, persons, contractors, companies and agents, option to make full up the signifiers online, which ensures automatic revenue enhancement computation, quicker refund, and online recognition which is safe and unafraid. Therefore, IR is taking any possibility of fuss and presenting the convenience factor to do people follow with the revenue enhancement demands. Many enterprises have been taken to battle revenue enhancement equivocation. In the UK, for case, efforts are being made to increase co-operation between the Inland Revenue and Customs and Excise. This has involved joint policy audience and betterments in interchanging information. One peculiar enterprise has been to put up a joint unit to supply a individual beginning of information and advice for concerns confronting fiscal troubles and who wish to come in into voluntary agreements. A measure in this way has been that of the European Union Savings Directive. It aims to counter cross boundary line revenue enhancement equivocation by roll uping and interchanging information about foreign resident persons having nest eggs income outside their resident province. The Government believes that exchange of information between revenue enhancement governments is the best manner to guarantee that persons pay the right sum of revenue enhancement on cross-border income from nest eggs. The Government therefore supports the Directive, the ultimate purpose of which is effectual revenue enhancement by exchange of information. The above is a major measure towards diminishing equivocation of revenue enhancement. The above high spots the importance of transparence in histories and benefits of sharing information across the states. Introducing VAT was besides an effort towards revenue enhancement harmonization and doing it more hard for companies to hedge revenue enhancement. The recent dirts of Enron and Parmalat have highlighted the importance of holding transparence. VAT was introduced to battle cheating, smuggling and understate revenue enhancement equivocation. The same rule was behind harmonizing VAT in the EU one of the advantages was the limited possibility for fraud in the supply concatenation. However, it was found that VAT system was used to consistently victimize revenue enhancement disposals. Despite the attempts made to understate revenue enhancement equivocation, fraudsters have detected the built-in failings that exist in the controls exercised and have been working those failings for their ain fiscal addition. It was found that with the debut of the VAT and intrastate system, conformity costs had been reduced by about two-thirds. It is a known fact that revenue enhancements in any signifier, whether direct or indirect, is a beginning of gross for the authorities. Government tends to utilize revenue enhancement money either from persons or concerns to fund assorted state development undertakings and work towards supplying a better life status to its citizens. While this is an idealistic image about the motivation of the authorities, in world, people tend to hedge revenue enhancements for many grounds. It has been a topic of changeless argument to happen out the best step or footing for revenue enhancement and the latest revenue enhancement system for indirect revenue enhancement is the ingestion base. It has been argued that it would more suited to bear down revenue enhancements based on the ingestion made. VAT is the revenue enhancement system which follows the above mentioned revenue enhancement base. The intent was non merely to control revenue enhancement equivocation but besides be an efficient theoretica l account for revenue enhancement. The European theoretical account of the VAT system has been applauded and adopted by many states as it is a common belief that VAT system based on the European theoretical account provides least possible manner of hedging revenue enhancement because it has a system of invoicing which helps in set uping an audit trail. Writers like Cnossen have listed the assorted advantages associated with the following the VAT system. Amongst other things, to guarantee that revenue enhancement equivocation is minimised, the authorities needs to look into bettering revenue enhancement conformity. The undermentioned arrows were suggested to better revenue enhancement conformity: Training employees so that they have an apprehension of the full system of revenue enhancement disposal. There should be better promotion about how the revenue enhancement system works, the benefits derived from following with the revenue enhancement system and how the IRS trades with maltreatments of the system. Making the process automatic to extinguish any possibility of cut downing unscrupulous pattern. Simplification and equity is required because uninterrupted alterations and complexness in revenue enhancement jurisprudence have a negative consequence on conformity. Besides the jurisprudence should be applied systematically. Organizational construction should be arranged so that taxpayers issues or jobs can be resolved through a individual point of contact. There is besides a demand for specialization so that expertness of peculiar industries may be developed to better traffics with taxpayers and there should be better client service. Better and increased cooperation with province, local and foreign authoritiess is required to undertake the job. More aid should be provided for little concerns to assist them follow and increase their consciousness degrees. Coordination of conformity attempts would be required and inducements must be provided when people comply and punishments must be imposed when people evade revenue enhancements. A more organized attack to act upon statute law A sense of duty must be inculcated in the people towards revenue enhancements. It is easier to acquire something done when people take duty towards it. Inland Revenue faces jobs to undertake the job due to shortage in trained revenue enhancement inspectors, reflecting the section s more general trouble in enrolling and retaining staff. Research surveies conducted in this country have indicated that people tend to travel towards the private sector where wage and conditions are perceived to be better. The section believes that the state of affairs can merely better when there is more political committedness in Government to undertaking equivocation, supported by the allotment of the necessary resources to pay inspectors competitory wages. Decision In drumhead it can be said that though stairss have been take to understate revenue enhancement equivocation yet it exists and continues to be. Despite the attempts made towards controling it, there will ever be elements in the society who would come up with mechanisms to get the better of the system. The challenge therefore lies in maintaining up the attempts to understate revenue enhancement equivocation. As persons revenue enhancements must be paid accurately and as corporations ethical concern patterns would guarantee that illegal activities like revenue enhancement equivocation could be kept at bay. Therefore in decision it can be said that even though revenue enhancement equivocation appears to be a national interest that is turning of all time popular, steps are being devised to battle it. Bibliography Melville, A.Tax: Finance Act 2004, 10th Edition, ( 2004 ) , Financial Times, Prentice Hall, London El-Agraa, A.M. ,The European Union Economics and Policies,( 2001 ) , Sixth Edition, Prentice Hall. Gwartney, J.D. , Stroup, R.L. , and Sobel, Russell, S.Economicss Public and Private Choice,( 2000 ) , Ninth edition, Dryden Press JOURNALS AND ARTCILES Agha, A. and Haughton, J. ( 1996 ) ,Planing VAT Systems: Some Efficiency Considerations,The Review of Economics and Statistics, Vol. 78 ( 2 ) pp 303-308 Joumard, I. ( 2001 ) ,Tax Systems in European Union Countries,OECD Working documents ECO/WKP ( 2001 ) 27 Nam, C.W. , Parsche, R. and Schaden, B. ( 2001 ) ,Measurement of Value Added Tax Evasion in Selected EU states on the footing of National Accounts Data,CESInfo Working Papers 431. Ohsawa, Yoshiaki ( 2003 ) ,A Spatial revenue enhancement harmonization theoretical account,European Economic Review 47, pp 443-459 Scabrosetti, S. ( 2002 ) ,Tax System and Reforms in Europe: France,Societa Italiana di economica pubblica, Working documents 186/2002 Shoup, C.S. ( 1957 ) ,Some separating features of the British, Gallic, and United States Public Finance System,American Economic Review, Vol. 47 ( 2 ) pp 187-197 Verwaal, E. and Cnossen, S ( 2002 ) ,Europe s new boundary line revenue enhancements, JCMS Vol. 40 ( 2 ) , pp 309-330 Entrepreneurship and Growth: Tax Issues,( 2002 ) Directorate for Science, Technology and Industry. OECD. Indirect Tax Treatment of Financial Services and Instruments, ( 1998 ) , Report of the OECD

The History of Cyber Crimes essay

The History of Cyber Crimes essay The History of Cyber Crimes essay The History of Cyber Crimes essayThe processes of globalization, including the globalization of information technology, provide unlimited opportunities to influence at individual and society. One of the negative consequences of the development of information technology is the emergence and development of new forms of crime – the crime in the sphere of high technologies, when computers or computer networks serve as the object of criminal attacks, and as well as means or method of committing crimes.The emergence of crime in the sphere of computer information and telecommunications associated with the advent of computer networks and the creation of information enviroment.   As computer technology in various fields of activity become more and more using and increased, sonumber of crimes and results from damage to their commission rise too.Cybercrime cause damage to the world economy amounting to 445 billion dollars a year, according to a new report by the Center for Strategic an d International Studies (CSIS). The authors point out that cybercrime – is a growing industry that harms trade, competitiveness and innovations.According to counting, the conservative counting the damage is estimated at   375 million dollars, and the most daring at 575 million. Cybercrime – in fact, is a tax on innovation, which slows down global development, reducing the level of inventors and investors profit, said Jim Lewis from the Center of Strategic and international Studies. For developed countries, cybercrime has serious consequences for the labor market (Edwards,  2014).The largest losses bear the largest economics in the world, and the leaders among them are the United States, China, Japan and Germany, losing $ 200 million annually. Losses associated with the leakage of personal information, such as the theft of the credit card is 150 million. In the USA, about 40 million people, about 15% of the total population, faced with theft personal information by hackers. In Turkey, this kind of crime affected 54 million people, in Germany 16 million, in China more than 20 million people (Thompson,  2014).The history of cybercrimeAppearing in the mid 60-ies of 20th century, computer networks, since the mid 70s had been growing until the end of the century it was not entangled the half planet   by the web of World Wide Web.Packet communication technology (splitting files into pieces and their delivery to the recipient in different ways) was developed in 1961 by a MITs’ student D. Klyaynrokom. Then George Licklider advanced the concept of Galactic Network, describing it as a network of interconnected computers with which anyone can access data and programs located on any computer (Bresiger,  2013).The prototype of the Internet is the first high-speed continental computer network ARPANet, established in DARPA Army Advanced Research Projects Agency commissioned by the Department of Defenseof USA. The idea of creating such a ne twork was born in 1964 in Larry Roberts and was consistes in creation of decentralized system, consisting of separate independent segments, where there wouldn’t be the main computer, that can be destroyed in the event of nuclear war. Such a network was originally designed as a sustainable communication systems, capable to continue working even after a nuclear attack. In the event of failure of one computer, the transfer was carried out on the bypass channels.Experiments about connecting computers and combining them into a network carried out since 1965. September 2, 1969 two computers were successfully connected to each other, result was a successful exchange of information. On October 20 of that year, a similar experiment was conducted between computers located in different cities. From that moment ARPANet began its work. This network was connected more and more computers military and scientific institutions (Robertson, 2010).After the development of R. Tomlinson in 1971 e-m ail system, began a rapid expansion of the network, connected the growing number of new users. In 1976, R. Metkalif created the first local computer network Intranet (Ethernet). Further growth of users exhausted the possibilities used in ARPANet Protocol NCP, and in January 1, 1983, all computers switched to the protocol TCP / IP. ARPANet network continued to expand, and in 1986 on the basis of its National Science Foundation of the United States created NSFNet, covering about 10,000 computers in the United States and abroad.Minutes of WWW (World Wide Web) was established in early 1991, by the European physics laboratory. In May 17, was launched the first Web-server. Network development has gone exponentially. In the mid 90-ies of 20th century to the Internet was connected more than 13 million users.The rapid development of computer networks and their penetration into various spheres of human activity, as has been said, changed the nature of criminal attacks and gave rise to new for ms of them. So in which areas of activity penetrated the network was depended most pressing threat to the current time. Thus, in the 60s, when computer networks were used mostly in military and scientific institutions, the main danger was considered the loss of sensitive information, as well as unauthorized access to it. In the 70s to the fore came the problem of economic crime in the field of computer technology breaking the bank computer networks, industrial espionage. In the 80s crimes became widespread hacking and illegal distribution of computer programs. With the advent and development in the 90 years of the Internet, a whole range of issues related to criminal encroachments on privacy of personal information appeared, f.e. distribution of child pornography at networks, operation extremist virtual network communities. In addition, in the last few years the new problem bringings the spread of viruses and that more and more concerned about western researchers, the use of the In ternet for terrorist purposes.Computers as a weapon to commit a crime have been used before widespread computer networks. On the first computer crime opinions of researchers are different. Some believe the first officially registered cases of the use of computer technology to commit crimes, when it   marked the advent of high-tech crime, stealing from the bank Minnessoty (USA) committed using a computer in 1966. Others as the first offense of this kind is called perfect with a computer crime in the amount of tax 620 thousand dollars, for which in 1969 Alphonse Confessori was brought before a USA court.The subsequent history of crimes committed using a computer, is noted the following most notable cases:In 1973, the cashier of the New York Citibank transferred into his account 2 million dollars, using the office computer.the end of the 70s – â€Å"robbery† of â€Å"Security Pacific Bank† (10,2 Mill. USD);1984 the message of the first in the world computer viru ses;1985 disabling using the virus of electronic voting systems in the USA Congress;1987-1988 gg. The appearance of the first computer virus in the USSR;1987 the invasion of 17-year-old hacker in the US computer systems. This invasion is still considered the most dangerous because the offender was able to walk to the file management system and missiles the US Air Force Base â€Å"Robbins†. His presence was detected only after he took copies of the software, estimated at 1.2 million. Dollars, including top-secret program of artificial intelligence;1989 American student lock computer 6000 Pentagon; International Congress of the computer pirates in the Netherlands with a demonstration of the possibility of unlimited introduction of computer systems;1990 disabling NASA, work for 24 hours, a group of Australian hackers.1991 theft in Outeconombank a 125.5 thousand dollars;1992 the deliberate disruption of the Ignalina nuclear power plant reactors ACS;1993 Some electronic fr aud in the Central Bank of Russia (in the amount of 68 billion rub.);1995 an attempt to steal a Russian engineer of the City Bank 2.8 million dollars (Bain,  2010).Currently, no one is surprised intrusion into computer systems, computer viruses, fraud committed using Internet technologies. The history of computer crime turns into a story of growth statistics on criminal assault on global information networks.The history of cybercrime is inextricably linked with the history of legislation to combat abuse in the sphere of high technologies. In the future, we will analyze this relationship. As cyber crime is not in place, continuing to evolve, creating new forms of criminal attacks, and, in addition, the problem of cybercrime is relatively recent, the international community is still in search of not only effective criminal law and other methods to combat this problem, but in the process of developing a common policy on this issue.The development of cyberspace and used its technolo gy of global communication occurs quite rapidly, so the problem for lawmakers is that it is necessary to take into account these trends and opportunities to keep up in the new legislative regulation of relations arising in the information space. In addition, it is necessary to take into account factors transborder cyberspace allows you to make illegal under national law actions from the territory of another state, in which there are other legal norms. An important feature of cyberspace is the fact that it is difficult to determine the exact location of the criminals and the commission of one or other unlawful acts.This restriction of the rights is most evident in the failure to adequately respond to the threats posed by virtual teams organizations, individual online communities, political institutions, states as subjects of law in cyberspace.A comprehensive description of this phenomenon is difficult by two reasons. Firstly, there is no currently   generally accepted definition o f cybercrime. Secondly, because of differences in the legal systems of different countries and novelty problem of delinquent behavior, cybercrime as a legal term is not used in all countries of the world (Woodburn,  2011).Types of cybercrimesThe rapid growth of IT-sector has not only positive but also negative side, manifesting itself in an unprecedented expansion of cybercrime market. Computer crime is becoming more sophisticated, global, capturing new market segments and ahead the reaction of lawmakers.Today is quite acute problem of tax-free financial transactions laundering dirty money through bank electronic systems. The list of crimes committed using information theft can be continued. Mention may be made a cyber attacks on military and space computer networks, systems, industrial espionage and the use of compromising in politics. Especially active criminals began to apply a world network possibilities. The feature of the global network is no borders. For organizations such as the arms trade or drug is enough to create the appropriate site and wait for the receipt of proposals. Physical server that is hosting the information will be in any of the countries of the world (Collins,  2013).For criminal purposes worldwide network used of professionals and applying knowledge for the purposes of industrial espionage, terrorism or political goals. They are able to spread their actions financial panic and provoke a military catastrophe, damage important information on the most dangerous objects because the activity and energy complex, transport, banks largely depends on reliable storage, analysis and transmission of information.Cybercrime investigationsThe annual assessment of the state of cybercrime makes worrying laymen and professionals. The laymen is most concerned about a marked reduction in the level of protection of the citizen of the modern information society, and at the same range of sensitive issues is quite wide from a technical vulnerability vu lnerability to PD support systems with electronic cash. The professionals is waved about all aspects of the problem: technical, legal and institutional.Investigate cybercrime is extremely difficult. Every crime is unique, but there are a number of universal steps investigation of a crime in the information field: The first step it is always assessment the situation by law enforcement officers and trying to understand what is technically happened to any legally protected information unauthorized access occurred, what elements of a crime, legally speaking, are contained in known and objective facts. If technically correct and legally correct to gather sufficient information, the next step may be decided to institute criminal proceedings, which will be investigated by other qualified investigators with the support staff operational units and experts in the field of computer and technical research. The court delivered its verdict in accordance with the criminal and criminal procedural law, the following basic steps of the competent authorities:prove that the event itself was a crime, why it happened, define and document the time, place, method and other circumstances of the offense;to prove the guilt of certain persons in the commission of a crime;investigate the circumstances that characterize the identity of the accused;document the harm caused by the crime;identify the circumstances that contributed to the commission of the crime.The purposes of computer and technical expertise are to find digital traces that are related to a person or group of people, to assess compliance of these tracks of a particular situation and identify those that are forensically significant, that can and should form the basis of the investigation. An important issue presentation of research results in such a way that they are understandable to those of a purely legal knowledge are not familiar with the intricacies of IT, judges, prosecutors, lawyers and other participants in the pr oceedings (Anderlini   McGregor,  2014).The most famous cybercrimesOne of the first high-profile hacking attacks committed in 1983, by an American student and one of the most famous in the future hacker Kevin Mitnick. Using one of the university computers, he entered into a global network ARPANet, an Internet precursor, and get into the Pentagon computers. He had access to all the files of the Ministry of Defense. Mitnick was arrested right on campus. He was convicted and served his first real sentence after spending six months in a correctional center for young people.Losing banks of almost $ 25 million dollars made two hackers from Russia. In November 2000, in the US, the FBI caught hackers from Chelyabinsk: 20-year-old Alexey Ivanov and 25-year-old Vasily Gorshkov. Russians managed to hack the computer systems of several companies and steal credit card numbers, in particular, they stole 15.7 thousand card numbers from Western Union. In 2002, Gorshkov was sentenced to three ye ars in prison, and Ivanov was sentenced to four years (Walker-Osborne Price,  2011).$ 12 million tried to kidnap Vladimir Levin. In March 1995, he was arrested in London. The Security Service of the American Citybank accused Levin that in June and October 1994, he hacked into a central server and tried to rob a bank customer accounts. New York court sentenced Levin to 36 months in prison and deported to Russia.Another hacker attack on NASA undertook in 2001-2002 from the UK hacker Gary McKinnon. He managed to get into computers belonging to the Army, NASA, Navy, Department of Defense, Air Force and Pentagon. In total, McKinnon gained unauthorized access to 97 computers, each time he found information about flying saucers. He was arrested in 2002, but for lack of evidence was released.Loud attack carried out in 2002, a hacker Adrian Lamo. He was able to gain access to the internal network of the newspaper New York Times, where he began to modify important files. Lamo changed confi dential databases, one of which contains a list of cooperating with the newspaper experts, he added his own name. In August 2003, Adrian Lamo was arrested, sentenced to two years probation and was appointed to pay Times 65 thousand dollars as compensation (Stevenson,  2013).ConclusionCurrently, computer and telecommunication technologies cover virtually every sector of society. Not foreseeing the opportunities for abuse, it has put these technologies into their service, which gave rise to a new kind of crime computer-related crime.The problem of cybercrime has developed into a global community. In order to develop a scientific approach to solving this problem it is necessary formalization: isolation and identification of the main objects of the fundamental properties of the phenomenon.The results of the analysis of the characteristics of computer crime can be predictive of complication struggle with it because the ways of committing computer crimes each year are becoming more sop histicated and difficult to define the character. To solve this problem scientist need to integrated approach.

Critiquing Current Accounting Research Essay Example | Topics and Well Written Essays - 1250 words

Critiquing Current Accounting Research - Essay Example This clip brings up one powerful message that research is a very powerful tool that we can use to overcome challenges we face in the course of our lives. Question 2: Can you visualize any relationship or link between the film clip and the field of accounting? If so, can you describe this? If not, can you explain why not? The message in this video directly applies to many other fields including accounting. Accounting, often described as ‘language of business' involves analysis and use of financial information to understand and evaluate the financial position of a given firm or organization. It includes a mess from essential accounting to additional confused administration of accounting reports and salary explanations. An expert bookkeeping capability is not only for individuals who need to be bookkeepers- it will outfit you for an expansive range of auspicious professions in minor and huge business, budgetary administrations, not-for benefit and the legislature segment, all of w hich need a capacity to comprehend and decipher fiscal informative content for utilization in choice making. Bookkeepers can work in any part, from key wanting to hazard examination. Wherever there's a need for somebody with keen bookkeeping information and sharp business abilities, a bookkeeper will be sought after. Hence therefore, accounting is a diverse field which also has its own challenges which hinder its prosperity and so as to beat these challenges, research comes in very handy. Research had led to discoveries of solutions to the most pressing problems affecting the accounting sector. For instance, work has been made easier in the accounting sector by the introduction of computers which are almost adopted in every office and rapidly wiping away the phase where things were done manually. This has increased the speed and the efficiency of carrying out task within a shorter time. The development of computer applications, softwares and programs has aided in working of accounta nts and replaced cumbersome manual methods which were prone to so many errors and mistakes. I believe that research is the perfect tool that is crucial in the development of accounting as a growing field. Try and describe your feelings towards research Research Research is a way of accelerating understanding (Smith et. al., 2002). Research is basically any formal related activity carried out systematically so as to increase knowledge and use this knowledge to devise new applications. There are numerous types of examination: logical, humanities, masterful, budgetary, social, business and expert examination. The major steps in conducting research are: Identification of research problem Literature review Specifying the purpose of research Identify hypothesis and research questions that are specific Collection of data Analysis and interpretation of the data Evaluation and reporting of the research The steps are not generally fixed and are not rigid because the process is ever-changing. Many researchers begin with a general statement of the problem, then purpose for engaging in the study. The literature review is carried out initially to identify gaps in previous research which provide proper justification for the study. The research question may be parallel to the hypothesis. The hypothesis is supposed to be tested through the collection of data. The analyst then examines and deciphers the information utilizing the assortment of statistical systems. Information dissection is

The History of the Blue Hen Chicken Essay Example | Topics and Well Written Essays - 1000 words

The History of the Blue Hen Chicken - Essay Example Ben Botkin (1938) stated, every group bound together or by common interests and purposes, whether educated or uneducated, rural or urban, possesses a body of traditions which may be called its folklore. Into these traditions enter many elements, individuals, popular, and even â€Å"literary,† but all are absorbed and assimilated through repetition and variation into a pattern which has value and continuity for the group as a whole. (New York Folklore Society, 2009) Knowledge, information, inspirations and traditions are transferred to people through sharing and informal exchange of ideas and stories. Folklores symbolize the identity and meaning of a certain culture and the past exchange of such information. Delmarva has got rich culture and past giving rise to numerous folklores and legends. Delmarva is a large peninsula located on the East Coast of United States of America. It is occupied by Delaware and portions of Virginia and Maryland. Delaware is divided into three counties; New Castle in north, Sussex in south and Kent in center of Delaware. General Assembly of Delaware officially adopted â€Å"Blue Hen Chicken† as state bird on 14th April 1939.Historical events of Delaware are associated with blue hen chicken during Revolutionary War which gave them an edge over other esthetically beautiful birds, for example, scarlet Cardinal. Before its adoption as state bird, it was unofficially used as a symbol in campaigning for political reasons. Now, the University of Delaware mascot is modeled after this bird and also recognized as YoUDee. The state bird, Blue hen, is a breed of rooster with blue feathers. However, only about half of the chickens have blue feathers, others may have black or white. It is a local and not very recognized breed as it goes back to the pioneers of Delaware. University of Delaware arranges organized breeding for them and has for its mascot the Fighting Blue Hens (Howard, 2007). In some cases, it is

Allegory in Lord of the Flies Essay Example for Free

Allegory in Lord of the Flies Essay In William Golding’s Lord of the Flies, which is set during World War II, English school boys, escaping war in England, crash on a deserted tropical island. From the protected environment of boarding school, the boys are suddenly thrust into a situation where they must fend for themselves. In order to survive, the boys copy their country’s rule for a civilized life by electing a leader, Ralph. He promises order, discipline, and rules for the boys so that they form a small civilized society. This civilized society does not last. Struggling with Jack who wants to be the leader and the boys’ fears of the unknown, Ralph is unable to maintain control, and the boys fulfill Golding’s perspective that human nature is inherently negative as the boys become savages that brutally and viciously kill. Golding creates an allegory by using symbols to show his pessimistic view of human nature through the boys’ desire for civilization, their struggle against evil, and their descent into savagery. Golding develops the allegory using symbols of the boys’ desire for civilization. Leadership and reasoning are represented by the symbols of Ralph and the conch and Piggy and his glasses. Finding a conch on the beach, Ralph uses it to keep law and order or peace among the boys. â€Å"Ralph grasped the idea and hit the shell with air from his diaphragm. Immediately the thing sounded† (15). Blowing into the conch, Ralph assembles the boys for meetings. He uses the conch to promote fair play by passing it around so that each boy has the opportunity to speak freely and express himself. â€Å"I’ll give the conch to the next person to speak. He can hold it when he’s speaking† (39). Ralph represents the order that is necessary in a civilized society, and the conch is the means by which he establishes this order. In addition to establishing order, Ralph organizes the boys into separate groups like hunters, gatherers, and shelter makers to aid the survival of the group giving more evidence of his leadership abilities. Ralph delegates one responsibility to Jack making him in charge of the hunters. Although the boys would prefer to have fun and play games, they follow Ralph’s rules at first. This order is maintained until Ralph loses his leadership role to Jack. After providing, or bribing, the boys with juicy pig meat, Jack asks â€Å"’Who’ll join my tribe and have fun? ’† (211). This lure of enjoyment along with the promise of more food sways the boys to follow Jack. With the demise of Ralph’s leadership and under the leadership of Jack, the boys begin to turn towards savagery. From this point on, the change in the leadership brings with it the transformation of the boys from ordered society to savages. Through the downfall of Ralph’s leadership and the resulting descent into savagery, Golding is able to reveal how the dark side of human nature can prevail. Golding’s character Piggy portrays the voice of reasoning and logic and his glasses symbolize his wisdom. Ralph recognizes Piggy’s ability to think with clarity and soon depends upon him in his role as leader. Piggy’s idea to use the conch to assemble all the survivors leads to Ralph’s election as leader. Ralph uses Piggy’s ideas for building shelter and Piggy’s glasses to ignite the signal fire. â€Å"Ralph moved the lenses back and forth, this way and that, till a glossy white image of the declining sun lay on a piece of the rotten wood† (30). Golding shows his pessimistic view of human nature as Piggy, whose ideas and logical thoughts have been so important to the boys’ survival, becomes irrational. Once the voice of reason, Piggy refuses to accept his role in the death of Simon. The destruction and loss of his glasses destroys Piggy’s ability to see clearly and decreases his ability to influence the actions of the group. Upon an attack, Piggy, who once refused to believe in the beast, thinks Jack is the beast and cries out â€Å"’It’s come! ’ gasped Piggy. ‘It’s real! † (233). Piggy continues to believe the group of boys will respond to logic when he asks them if it is better to be like savages and kill or to have order and be rescued. The boys remain silent when Roger pushes a big rock on Piggy to kill him. â€Å"Piggy, saying nothing, with no time for even a grunt, traveled through the air sideways from the rock, turning over as he went† (255-256). With the death of Piggy, who was the icon of reasoning, Golding shows that the dark side of human nature triumphs over reasoning and rational thinking. Golding extends the allegory by exploring the boys’ struggle against evil with the beast symbolizing the boys’ fears of evil and Jack as the symbol of the lure of evil. At one of their first meetings, the boys discuss their predicament with optimism that they will soon be rescued, and until that time, they will enjoy the freedom of the island. One of the smallest boys is urged by his peers to come forward to speak and asks reluctantly what will be done about the beast. The others laugh at him until he describes the beast as a big, snakelike creature that comes in the dark wanting to eat him. Ralph tries to dismiss the boy’s ideas as merely a nightmare, but the crowd did not completely believe him. â€Å"The eyes that looked so intently at him were without humor† (44). This moment plants the seeds of fear in the boys’ hearts that will later unleash their inner savage. Ralph returns to the topic of the beast at another meeting in hopes of calming the worries that began with the littluns and spread throughout the group. At this meeting Jack takes the conch and attempts to convince the boys again that the beast is just in their imagination. â€Å"’The thing is – fear can’t hurt you any more than a dream’† (110). Even Piggy speaks up to say that there is nothing such as the beast to be afraid of in the forest until he has the realization: â€Å"’Unless we get frightened of people. ’† (113). Golding’s development of the boys’ fears using the beast shows the struggle of humans with their inner selves and the evil that lies within. Golding creates the character Jack as a catalyst for the allegory by his luring of the boys into the evilness of savagery. When Jack first attempts to kill a pig, he hesitates because he still belongs to the civilization he left when the plane crashed. The pause was only long enough for them to understand what an enormity the downward stroke would be† (35). At this point, Jack changes. He loses the sense of self that resists the lure of evil and begins his descent to his dark side. â€Å"He snatched his knife out of the sheath and slammed it into a tree trunk. Next time there would be no mercy† (35-36). Jack becomes obsessed with hunting and works to perfect his weapons and his stealth. Jack dons a mask that frees him from his self-consciousness and shame creating a new person ready to kill. Jack takes some boys with him and kills a pig. When they returned, all are chanting â€Å"’Kill the pig. Cut her throat. Spill her blood. ’† (90). Jack transforms the young boys from innocent children to violent killers. Golding uses Jack to lure the others to evil and awaken their inner savage instincts. Golding’s allegory is further developed by his description of the boys’ descent into savagery symbolized by the deaths of the pig and Piggy. Golding shows Roger’s descent into savagery when Roger, excited and blood thirsty, begins a brutal attack on the pig. He plunged his spear into the pig and â€Å"began to push down with all his weight. The spear moved forward inch by inch and the terrified squealing became a high pitched scream† (189). Roger’s sense of elation derived from killing the pig makes him want more blood. Roger delves deeper into savagery as he takes the life of a fellow human being. No longer killing just for survival, Roger finds satisfaction in the death of Piggy. â€Å"Roger, with a sense of delirious abandonment, leaned all his weight on the lever† (255). Crushing Piggy with the rock, Roger silences Piggy forever. With Piggy’s death, Roger has committed murder, the ultimate crime. Lord of the Flies is an allegorical novel in which Golding uses the symbols of the conch, Piggy’s glasses, the beast, Jack, and Roger to reveal his views that human nature is innately evil. Through the boys’ desire for civilization, their struggle against evil, and their descent into savagery, Golding portrays humankind as civilized only on the surface with evil lurking just beneath. As Piggy said â€Å"’What are we? Humans? Or animals? Or savages? ’† (122).

An Analysis of Vonnegut’s Breakfast of Champions Essay -- Vonnegut Bre

An Analysis of Vonnegut’s Breakfast of Champions Kilgore Trout is a struggling novelist that can only get his novels published in porn magazines. Dwayne Hoover is a fabulously well-to-do car salesman that is on the brink of insanity. They only meet once in their lives, but the entire novel, Breakfast of Champions (1973), is based on this one meeting. The meeting is brief, but that is all the author, Kurt Vonnegut, needs to express his message. In fact, it is quite crucial that the meeting starts and ends almost instantly. It is the meeting between sanity and insanity. Kilgore Trout is simply the novelist that Vonnegut was when he was younger. Dwayne Hoover is the older, insane man that Vonnegut has turned in to. The meeting between the two is the exact moment when Vonnegut has transformed. The bad chemicals now will run amuck through poor Dwayne's head. Mr. Trout has spent his whole life writing crazy novels, mostly about other planets and the crazy things that happen on them. He lives alone in his house with only his parakeet, Bill, to keep him company. Most of what he talks to Bill about is how the world will be ending very soon. "Any time now," he would say, "And high time, too"(pg 18). This is a product of Dwayne's theory that the Earth's atmosphere would soon become "unbreathable" [sic] (pg 18) and kill off all living creatures. This idea was crazy, but Kilgore does many more things that would seem eccentric to any normal person. The adventure of Kilgore Trout starts when he receives a letter from Midland City. One man, Mr. Rosewater, wants him to come to their fine arts festival as the guest of honor. Kilgore had no idea that he has even one fan. Enclosed is a check for one thousand dollars, which would aid him on... ...whole life. The ink hold that he has on Trout, is now being released. It is almost as if he is releasing sane Kilgore and accepting insane Dwayne. Dwayne read Kilgore's novel and went on a violence spree. He spent the rest of his life in an asylum. Kilgore went on to become a world-renowned novelist. Vonnegut is a world-renowned novelist, who is known for his crazy and insane novels. It seems as if he feels that he has wasted the first part of his life in the novel, when he is Kilgore Trout. After he meets Dwayne he seems to have all of his success and make all of his money. Kilgore confirms this in the end when he only wants one thing from his creator. He yells out to Vonnegut as he disappears, "Make me young, make me young, make me young!"(pg 295) Work Cited Vonnegut, Kurt. Breakfast of Champions. New York: Bantam Doubleday Dell Publishing Group, Inc. 1973.

Letter of recom

He has been a student In the â€Å"Computer networks† and laboratory sessions In â€Å"Computer networks and case tools† and â€Å"Network programming† during the IT program at EWES college. I have worked with many students having essential knowledge In Information technology. Every year I notice that a few outstanding students offer a unique perspective and really embrace their learning of the subject matter. Mr.. EX. has consistently shown such a strong desire in practical subjects to learn, that I simply loud not turn down his request for recommendation.At numerous occasions, he would contact me after the class and try to understand logics behind various programming. Also, he contributed astutely to class-room discussions that proved his intellectual might. He asked most penetrating questions about the subject being discussed and explicated his ideas with effortless impromptu grace. During discussion of case studies, he was highly effectual in applying the cou rse material In analyzing the problem situations. He explained his views very concisely, clear and coaxing. He performed good leadership skills when Involved In group project.During several team case studies, he took charge of the team and he was aware of strengths and limitations of his team members and assigned task accordingly. He Is very well liked and respected by both peers and his professors. He continues to impress me with his knowledge, skill and dedication to his work. I'm sure you will find him to be a student whose talents will only shine further through your graduate program. It is my sincere hope that you will accept his application to your university with financial assistance.Please feel free to contact me if you require further information. Yours truly, proof. BBC Head of Department, Information Technology, EWES college. Letter of recon By Cahill-Guava student in the â€Å"Computer networks† and laboratory sessions in â€Å"Computer networks have worked with many students having essential knowledge in information discussion of case studies, he was highly effectual in applying the course material in coaxing. He performed good leadership skills when involved in group project. During and limitations of his team members and assigned task accordingly.