Topics in Public Administration For Research Paper

Topics in Public Administration For Research PaperIn terms of topics in public administration for a research paper, topics regarding the nature of public service is considered an ideal choice. Other ideal topics include curriculum vitae, focus groups, interviewing and what have you. It is just as important to write these topics as it is to write about many other subjects, like sociology, psychology, politics, and communication. These subjects are all relevant to what most students may find most interesting and are sure to be appreciated by many students.Just as it is important to present information in the most appealing manner possible, it is equally important to use proper presentation and writing skills. One of the main benefits of choosing topics in public administration for a research paper is that these topics are generally very interesting and are sure to spark interest in the student when they read the paper. These types of topics to give students a feeling of involvement and a desire to pursue the topic further. Most students enjoy completing research papers that delve into an interesting topic.Although these topics are usually written and presented in a fun and interesting manner, the writing itself is not difficult or will take too long. The methods used are standard and many are developed out of the history of writing in terms of research and the availability of various styles. It is likely that students will find these styles enjoyable and one will find their writing style also attractive. Since these methods are standard, students should feel confident that they will be able to follow along and write effectively.The topics in public administration for a research paper can contain topics on government and how it affects citizens. A research paper may deal with the government regulation of businesses, regulation of health care facilities, the government's role in the arts, and even on the economy. It is just as important to include ideas in public a dministration for a research paper that relates to these topics. There is much value to be found in this type of research as students learn that they are the ones who shape the world.Students are taught that they can make things happen. It is not only up to the government to deal with issues such as poverty and crime, but students are also responsible for these issues as well. The government has created and fostered many opportunities that allow individuals to accomplish their goals and make changes in the world.A good research paper must be written quickly and this is necessary for a student who has time constraints. It is crucial that students complete their research papers in a short amount of time. Writing fast is very important and students should be provided with a way to focus and organize their thoughts. It is not easy to focus and organize information within such a small amount of time, but these methods can be used to improve the students writing.Students will benefit from following a simple outline that has clearly stated expectations and the methodology they are required to use to collect and compile the required data. The writing process is often times done in steps and it is important to be aware of this. Students can be provided with resources in order to make their projects simpler and more accurate. The outline should be used for every topic in public administration for a research paper and should be able to be followed easily by students.It is very important for students to understand the importance of writing properly. In the United States, students have access to many resources that will help them achieve their academic goals. It is imperative that students utilize these resources and do not rely on other people to help them out. Writing is an essential part of society and these subjects are no exception.

How to Use a Review Paper to Promote Your Company

How to Use a Review Paper to Promote Your CompanyIf you are an employer and you want to advertise for job vacancies and get a higher number of people applying for your current vacancies, then you need to have a review paper to promote your company to others. When you are looking for the perfect job for you, you need to find the right company that provides a comprehensive knowledge of how to do the job for you.It is possible for you to look for a different manner. However, in order to find the best ones, you need to carry out the right research and find out about the companies that you can do the job with and the one that can provide the right services. You can also use the search engines to find some details about them and this is the best way to find the right company.So, if you want to start your career in the work, then you need to consider the areas that you want to work. If you want to work on different projects or processes, then you need to find out about the company that is g oing to provide the right services to you. When you are trying to get the right company for you, you need to check their efficiency in providing you the right services. You need to find out the work that is going to be done by them and what their reputation is, etc.As you have to choose the different service provider to work with, you need to consider the background of the service provider, the training they give to their employees and other things that would help you to find out whether the company is good or not. You also need to look at the history of the company and you also need to ask for some references from them so that you can get some information about the person who has been working in that company. This is very important as the people who have worked in a particular company for more than five years are considered as professionals and you need to check if their service is reliable or not.When you are looking for a review paper, then you have to check out the reviews provi ded by different people who have worked in the company. You also need to consider the reviews of other people who have worked in the company and this helps you to understand the kind of service they have provided. When you find the review paper, then you need to look at it and analyze the things that are stated in it and also check the things that they write and other things that they have written.This helps you to understand the work of other people and also gives you some idea about what they have written. The reviews that you read can also help you understand the people and what they think about the things that have been written in the review paper. You also need to know that the review paper can also help you find out if the companies that provide the review paper is reliable or not.So, you have to evaluate the review paper and if the reviews are right then you need to consider the information that is mentioned in the review paper. The only thing that you need to remember is tha t you need to find out the reviews provided by different people so that you can find out whether the review paper is right or not.

Symptoms And Symptoms Of Bipolar Disorder - 1098 Words

Introduction Bipolar disorder, commonly known as manic depression, is considered a serious mental condition of the brain in which an individual alternates between feelings of depression and mania (Craddock Jones, 1999). Over 2.3 million United States adults or an estimate of 1% of the population in a year are being affected by bipolar disorder (Jianfei, Patel, Li Keck, 2010). Different symptoms of this disorder include rapid speech, increase in activity or energy, denial, high risk behavior, extreme distractibility and irritability, excessive excitement, a decrease sleep needed, increase sex drive, and uncommonly poor judgment (Craddock Jones, 1999). All these symptoms may not be present in a patient with bipolar disorder, however, with severe case of the disorder, the more likely more of the symptoms mentioned may occur. Fortunately, the disabling and intense symptoms of bipolar disorder usually can be relived through various treatment involving combinations of psychotherapy and medications. Bipolar disorder normally occurs in early adulthood or late adolescence, but in some cases it starts early. Episodes of depression flare up in the course of life, usually disrupting school, family, work, and social life. Thus, treatment to attain and maintain a balanced state is exceedingly significant. Without treatment that is effective, the disorder can result in suicide in about 20% of cases (Jianfei, Patel, Li Keck, 2010). A variety of research methods are beingShow MoreRelatedSymptoms And Symptoms Of Bipolar Disorder706 Words   |  3 PagesBipolar disorder is a serious mental illness that is characterized by changes in mood. It can lead to risky behavior, damage relationships and careers, and even suicidal outcomes if it’s not treated. Bipolar disorder is more common in older teenagers and young adults, it can affect children as young as 6. Women experience more periods of depression than men. More remains to be learned about this condition that affect s millions of people. Aretaeus of Cappadocia began the process of detailingRead MoreSymptoms And Symptoms Of Bipolar Disorder1454 Words   |  6 PagesOne of the greatly investigated neurological disorders is Bipolar Disorder. Regrettably, due to social stigma, funding issues, and a lack of education, many who are dealing with this disorder do not receive adequate treatment. Bipolar disorder, is also known as manic-depressive illness, it is a brain disorder that causes unusual shifts in mood, energy, and the ability to carry out normal daily tasks. Symptoms of the disorder are severe and diverse from the normal ups and downs that everyone goesRead MoreBipolar Disorder : Symptoms And Symptoms1486 Words   |  6 Pagespeople may think that having bipolar disorder means that anyone with the disorder are just simply put, â€Å"crazy†, I was one of those people but the meanings of those two things couldn’t possibly be any more different. Bipolar disorder is defined as â€Å"A disorder ass ociated with episodes of mood swings ranging from depressive lows to manic highs.†(google.com) â€Å"Bipolar disorder is a chronic illness with recurring episodes of mania and depression†(nami.org). â€Å"The term â€Å"bipolar† — which means â€Å"two poles† signifyingRead MoreSymptoms And Symptoms Of Bipolar Disorder1020 Words   |  5 PagesBipolar disorder, formally known as ‘manic depression’, is known for its extreme mood swings; these can last anything from weeks to months and are far more extreme than moods most people would experience. 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Furthermore, due to the extreme mood swings and emotionalRead MoreSymptoms And Symptoms Of Bipolar Disorder Essay1278 Words   |  6 Pages1 HelenKeller541 Physiology October 26, 2016 Abstract: Bipolar Disorder Bipolar disorder is a mood disorder; also referred to as manic depressive disorder according to the Diagnostic and Statistical Manual of Mental Disorders (DSM-V, 2013). Bipolar disorder is a depressive disorder with manic episodes, it is placed between the chapters on schizophrenia spectrum and other psychotic disorders in recognition of their place as a bridge between the two diagnostics in terms of symptomology, family historyRead MoreBipolar Disorder : Symptoms And Symptoms Essay1384 Words   |  6 PagesBipolar disorder is simply defined as a manic depressive illness, which affects a persons mood and energy. However, the way it affects a person’s mood is dramatic and severe. These are severe moods are called episodes of mania and depression, which means a person who suffers from bipolar disorder might be extremely excited and happy one day, and extremely depressed the next day. In some cases, depressive or manic episodes last weeks, and in some cases these episodes last days. People who suffer fromRead MoreBipolar Disorder : Symptoms And Symptoms1493 Words   |  6 PagesRorman Ms. Chrisman English 10 30 November 2016 Bipolar Disorder If people don’t get enough sleep and miss a meeting, they are just upset, but for people with bipolar disorder, it can trigger another episode to their week. Bipolar Disorder is a brain disorder that can cause shifts in people s mood that are more unusual. Signs and symptoms can be different depending on if the person has manic or depressive episodes. A person with the disorder can also give their family and friends struggles, asideRead MoreBipolar Disorder : Symptoms And Symptoms1390 Words   |  6 Pagesresearch of bipolar disorder will not only describe in detail the symptoms and affects of this mood disorder, but it will also include the advantages, disadvantages of the treatment and medications, and the major role that medications take. Bipolar disorder involves periods of elevated or irritable mood (mania), alternating with episodes of depression (Moore and Jefferson, 2004). The â€Å"mood swings† of mania and depression are very sudden and can happen at anytime any place. Bipolar disorder is categorizedRead MoreSymptoms And Symptoms Of Bipolar Disorder1700 Words   |  7 PagesIntroduction Bipolar disorders, also known as manic depression, are mental disorders characterized by shifting moods between depression and mania (Bressert, 2016). Those with a bipolar disorder, have extreme emotional states called mood periods. In the United States, more than 10 million people have bipolar disorder (Kennedy, 2015). It is lifelong, but can be treated. Although it can easily be treated, once patients choose to stop taking their medication their symptoms worsen. Around 15 percent

Pet peeve free essay sample

Pet Peeve/ Community Issue Speech One Upper Introduction Attention grabber- How many people here have gone out and witnessed or did something amazing and could not wait to tell someone about it. Finally when you got around the person or people you wanted to tell, someone there had their own story to tell similar to your story just better, faster or bigger than your story. They completely take all your thunder. Tie to the audience- These people are called a one upper, and I’m sure everyone in here currently knows someone like this or has in the past. Credibility- I have been around these types of people for a lot of my life. Seems like people can’t just let you tell a good story without trying to be better than you. These people are called one uppers, and they are one of my biggest pet peeves. Body Problem- The biggest problem I have with these types of people is the fact that they are lying to my face. We will write a custom essay sample on Pet Peeve or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I would rather they just not talk at all then lie to me. Soon you will lose your creditability if you continue to do this. Reason- One of the reasons that they do this is to try and fit in with other people. They would fit in a lot better if they were not always trying to be better than everyone else. Just tell your own stories and stop trying to fit in so bad. Cause- The fact that the person is ruining the stories being told is the last thing that makes this one of my biggest pet peeves. Just listen to the story that is being told. When a topic that you know about or something you witnessed comes up then tell your stories. Conclusion A one upper can be the worst type of person around when telling a story. They usually get on everyone’s nerves. Next time you are around a one upper and want to put their stories to the test do this, make up a story that is completely false and way over board, and see if they have a better one, nine times out of ten they usually will. Pet Peeve free essay sample A pet peeve is â€Å"something about which one frequently complains; a particular personal vexation.†(www.dictionary.com) For example, someone’s pet peeve could be their neighbor’s cat running through their backyard. When, first coming to Culver as one of the â€Å"new cadets† of the school, I was told I had to keep the line of my shirt, edge of my belt, and zipper of my pants all in one continuous line down my body. Having minor obsessive compulsive disorder (OCD) about cleanliness and order, I enjoyed having that rule. What I didn’t know, was that soon a simple military rule at school, would become one of the biggest pet peeve’s I have. One time while I was visiting my mom in California, I went to a meeting with her; and the presenter wasn’t fallowing the dress line of his clothing. He could have been presenting about how I could earn a million dollars from my couch, or even that he found ancient facts that the world was going to end next year. We will write a custom essay sample on Pet Peeve or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The only thing my mind and eye’s were on was the misalignment of his shirt, belt, and pants. It almost became an itch under my skin, I couldn’t stomach to see the sloppiness of his clothing, but at the same time I couldn’t peel my eyes away†¦I was stuck. I just don’t see how someone cannot place the lines of their shirt, belt and pants together. It looks proper, cleaner, and even more professional; you don’t look as if your blind mom had to dress you that morning. As with every rule, this one has exceptions. If you are not wearing a button down shirt then you don’t have a line to put in place, just align the belt and pants. And same goes the other way if you’re wearing some pants that might not have a zipper line. Also, some belts don’t have edges or straight lines to them. These belts NEED to be centered on the zipper line, when centered; the shirt line should follow through and align with the zipper. I don’t care if your shirt, shorts, sock, or even your shoes don’t match. I don’t care about accessories, color, or style. JUST ALIGN YOUR SHIRT, BELT, AND ZIPPER FLAP! You’ll look like you have control over yourself, a sense of cleanliness, and professionalism. Something so simple has so many benefits if done properly.

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