Monday, December 30, 2019
The Meaning of Abortion Essay - 988 Words
The Meaning of Abortion Abortion is an apparition to end a pregnancy through the expulsion of the foetus from the womb .In the UK it is illegal to have an abortion after twenty four weeks apart from life threatening circumstances. Abortion is a very complex moral issue with huge diversity of opinion, even in the Christian church. What biblical teachings might be used in a discussion about abortion? Different churches have different opinions on abortion, for example, The Roman Catholic Church says abortion is wrong and a sin In all cases. The Protestant Church says that abortion may be acceptable in some cases. Within the Christian church there is a diversity of belief and opinion onâ⬠¦show more contentâ⬠¦That everything has a purpose and before it has even been born it is carved in gods hand forever. Another example of this is: We have been created by almighty god in his own image and likeness. No pregnancy is unplanned, because no baby can be conceived unless almighty God intends that conception and has willed that particular unique and completely individual new person into existence. What has actually happened in our society is the clever arguments have conceived those with no anchor in belief in God to cling to that merciless slaughter of unborn babies is morally justifiable and even essential for the happiness of the individual and good of society. (Catholic Truth Society) The Protestants however have a different opinion although different Protestant groups have other opinions. Most stress the rights of individual conscience before god. They also rely on the bible for guidance, but only one passage in the bible refers remotely to abortion. Exodus 21:22 if two men were fighting and wound a pregnant woman, they shall pay a fine if she has a miscarriage, but they will have to give a life for a life if she herself dies. The difference in punishment shows that early biblical writers did not consider the woman and the foetus to be equal the foetus was not a person. In the Ten Commandments it states Thou shalt not murder PeopleShow MoreRelatedAbortion Should Not Be Legal Essay1370 Words à |à 6 Pagesshould avoid abortion being legal for the sake of the unborn child life. One should be concerned with the pros and cons about abortion. All evidence considered, people should keep in mind that abortion should NOT be legal. The law of abortions has proven that it is not likely to reduce the rate of women wanting/having an abortion, but it can reduce the number of unintended pregnancies. This will result in fewer abortions. According to Amy Otto from thefederalist.com, shared seven abortion preventionRead MoreThe Teachings About Abortion and the Sanctity of Life that are Found in the Bible1048 Words à |à 5 PagesThe Teachings About Abortion and the Sanctity of Life that are Found in the Bible An abortion is the premature expulsion of a foetus from the womb, which may be induced or natural, in which case it is usually called a miscarriage. Abortion was legalised in 1967 and before then around 200,000 backstreet illegal abortions took place each year. For Christians, the topic of abortion is a problem as it raises many difficult issues. As it is an issue that concerns lifeRead MoreAnti Abortion informative outline1025 Words à |à 5 Pagesslaughter of Innocence) Specific Purpose: (To inform as well as advocate readers, Mostly Women, and Mothers on why it is unethical and it is not ever right to destroy a life. Most importantly, is to convince women why abortion should be illegal. I. Introduction A. Attention Getter: (Abortion; a new generationââ¬â¢s way of shrugging off responsibility of their action at the cost of Human life.) B. Tie to the audience: According to the 1st Amendment to the constitution that says we have the right to freedomRead MoreThe Army Of God Is An Underground Christian Fundamentalist Group Essay1339 Words à |à 6 PagesNational Abortion Federation, in the last thirty years, the Army Of God has been responsible for 383 death threats, 100 butyric acid attacks, 41 bombing, 3 kidnappings, 383 death threats, and 373 physical invasions of abortion providers. The Army of God is an underground Christian Fundamentalist group consisting of anti-abortion extremists that began in the 1980ââ¬â¢s after the Roe vs. Wade decision that legalized abortion. The Army of God uses its Christian roots to promote violence against abortion clinicsRead MoreLiterary Pieces And Can Complicate More Than What Essay852 Words à |à 4 Pagessingular mysterious topic. The setting for the loverââ¬â¢s conversation takes place in a small bar/cafà © in or near a train station. After the short storyââ¬â¢s publication, many writers expressed different interpretations of what Ernest Hemmingwayââ¬â¢s true meaning of this ââ¬Å"simplisticâ⬠topic could have conveyed to its audiences. Many literary criticisms were formatted. One critic, Kenneth Johnson, interprets the cloud shadow that Jig sees moving over the fertile grain field as ââ¬Å"foreshadowing the death of herRead MoreThe Literary Pieces Of Ernest Hemingway, A Great American 20th Century Novelist852 Words à |à 4 Pagessingular mysterious topic. The setting for the loverââ¬â¢s conversation takes place in a small bar/cafà © in or near a train station. After the short storyââ¬â¢s publication, many writers expressed different interpretations of what Ernest Hemingwayââ¬â¢s true meaning of this ââ¬Å"simplisticâ⬠topic could have conveyed to its audiences. Many literary criticisms were formatted. One critic, Kenneth Johnson, interprets the cloud shadow that Jig sees moving over the fertile grain field as ââ¬Å"foreshadowing the death of herRead MoreAbortion: Taking Human Life Essay738 Words à |à 3 PagesABORTION Abortion is a controversial matter that is prevailing in our society. It is a very crucial and evil act that people could ever commit. Though it is unacceptable is our society, there are several countries had the legislations of abortion. Meaning, abortion is legal if the pregnancy is harming the life of the mother. However, people have misused this law. They do abortion simply because they do not want to have a baby. How ironic. The anti-abortionists are in defiance fighting againstRead MoreAbortion : An Article By Pro Life New Zealand Essay1438 Words à |à 6 Pagesclearly want an abortion, however there are negatives to having abortion. An article by Pro-Life New Zealand talks about a young mother, aged 21 who hung herself over the guilt of having an abortion. Jade Rees, the 21 year old mother, left several handwritten notes to her family, one of which was to her two year old son. Jade Rees had already been a teenage mum and supposedly ââ¬Å"coped exceptionally well as a doting single mother.â⬠There are also many negative physical effects of an abortion, accordingRead MoreThe Advocacy Groups That Stand For Pro Choice1547 Words à |à 7 Pagesprovided abortions and trained other women to do so, without legal prohibitions. There were many different ways they attempted to do this procedure; such as a pennyroyal tea, which according to Thorpe, is toxic at just five grams. They believed that jumping and kicking yourself in the buttocks would also make a women have a miscarriage. Sitting over a pot of hot onions, and using camel saliva, ants, and deer hair was also a popular way to have an abortion back then. In todayââ¬â¢s society abortion has becomeRead MoreNARAL Essay733 Words à |à 3 Pages The NARAL was founded originally as the The National Association for the Repeal of Abortion Law in 1969.The headquarters for the organization is based in none other than Washington D.C. It is a pro-choice group.(live-action) Meaning that they protect the rights of women to have rep roductive rights, this is women who feel the need to have an abortion for their own reasons. ââ¬Å"Any woman should be able to decide if,when, how and with whom they shall start a familyâ⬠. They always support the need of making
Sunday, December 22, 2019
Analysis Of Andrew Jackson s The War Against The Bank...
TWhich group would have supported this depiction of Jackson? As a result of his unfaltering decision to prevent economic nationalism, most notably seen through his war against the Bank of United States, Andrew Jackson drew a heavy amount of opposition from those in favor of a nationalized economy, who viewed him as a tyrannical leader frequently making unilateral decisions based on his personal grudges. Jackson constantly opposed the concentration of power in regards to the economy. This could be exemplified by Jackson vetoing the congressional measure that would fund the Maysville Road in Kentucky, hence the paper titled ââ¬Å"Vetoâ⬠in his hand in the picture. However, his real autocratic behavior was shown by his vendetta against the Bank of the United States, where he campaigned endlessly against the renewal of its charter. This stemmed from his experience-based fear of banks that didnââ¬â¢t support bank notes with gold or silver, meaning that he was part of the hard-money opposition. His war against the Bank was amplified by a pe rsonal feud with Nicholas Biddle. However, that personal disagreement had ramifications for the rest of the American population; Jackson pulled the governmentââ¬â¢s deposits from the Bank of the United States despite the warnings of his two secretaries of treasuries (that were replaced until he could find someone who would allow him to carry out his action), and Biddle - furious - called in loans and raised interest rates, which resulted in a slightShow MoreRelatedAndrew Jackson, A New School Of Thought Essay1886 Words à |à 8 Pagesthought under the neoconservatives, a new school of thought based on both democratic and conservative viewpoints. Under the democratic school of Jacksonian historiography is Life of Andrew Jackson, a text written by John Spencer Bassett. In Bassettââ¬â¢s text we continue to look with greater eyes on the shortcomings of Jackson. Bassett argues Jacksonââ¬â¢s ââ¬Å"lack of education, his crude judgments in many affairs, his occasional outbreaks of passion, his habitual hatred of those enemies with whom he had not madeRead MoreAmerican Revolution and Study Guide Essay example5377 Words à |à 22 Pageshave argued the Puritanism was especially suited for life in the wilderness of 17th century America. Do you agree or disagree? Explain (10pts) 3. To what extent had the Massachusetts Bay colonists endorsed the idea of the ââ¬Å"separation of church and state?â⬠(10pts) 4. To what extent was the New England Confederation a first step toward colonial unity? (10 pts) Chapter 4 Study Guide ââ¬Å"American Life, 1607-1692â⬠1. Compare and contrast the colonies of New England and the South based on the following: Read MorePresidential Greatness-Fdr4850 Words à |à 20 PagesPresidential Greatness: An Analysis of FDRââ¬â¢s Presidency Presidential greatness has many aspects, but it primarily means demonstrating effective, inspiring, visionary, and transformational leadership in times of great challenge and crisis. There have been many effective presidents, but there have only been a few great presidents because simply being effective and successful does not make one a great president. The distinction between presidential effectiveness and presidential greatness isRead MoreThe American Civil War : The United States8725 Words à |à 35 PagesAmerican Civil War, known in the United States as simply the Civil War as well as by other sectional names, was a civil war fought from 1861 to 1865 to determine the survival of the Union or independence for the Confederacy. Of the 34 states that existed in January 1861, seven Southern slave states individually declared their secession from the United States and went on to form the Confederate States of America. The Confederacy, often simply called the South, grew to incl ude eleven states, although theyRead MoreThe American Civil War : The United States6683 Words à |à 27 Pagesà The American Civil War, widely known in the United States as simply the Civil War as well as other sectional names, was a civil war fought from 1861 to 1865 to determine the survival of the Union or independence for the Confederacy. Among the 34 states in January 1861, seven Southern slave states individually declared their secession from the United States and formed the Confederate States of America. The Confederacy, often simply called the South, grew to include eleven states, and although theyRead MoreEudora Welty a Worn Path12166 Words à |à 49 Pagesfor its realistic portrayal of the American South, particularly during the depression. à » Back to Table of Contents Author Biography Eudora Welty was born on April 13, 1909, in Jackson, Mississippi, to Christian Webb and Chestina Andrews Welty. Her father was an insurance company president. She attended Mississippi State College for Women for a year and graduated from the University of Wisconsin in 1929 with a major in English literature. She also attended the Columbia University Graduate SchoolRead MoreEudora Welty a Worn Path12173 Words à |à 49 Pagesfor its realistic portrayal of the American South, particularly during the depression. à » Back to Table of Contents Author Biography Eudora Welty was born on April 13, 1909, in Jackson, Mississippi, to Christian Webb and Chestina Andrews Welty. Her father was an insurance company president. She attended Mississippi State College for Women for a year and graduated from the University of Wisconsin in 1929 with a major in English literature. She also attended the Columbia University Graduate SchoolRead MoreProject Managment Case Studies214937 Words à |à 860 Pagesof this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, (978) 750-8400, fax (978)Read MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words à |à 656 Pages Agricultural and Pastoral Societies in Ancient and Classical History Jack Metzgar, Striking Steel: Solidarity Remembered Janis Appier, Policing Women: The Sexual Politics of Law Enforcement and the LAPD Allen Hunter, ed., Rethinking the Cold War Eric Foner, ed., The New American History. Revised and Expanded Edition E SSAYS ON _ T WENTIETH- C ENTURY H ISTORY Edited by Michael Adas for the American Historical Association TEMPLE UNIVERSITY PRESS PHILADELPHIA TempleRead MoreArticle: Performance Appraisal and Performance Management35812 Words à |à 144 Pagesperformance refers to a set of outcome produced during a certain period of their job time and does not refer to the traits, personal characteristics, or competencies of the performer. The evaluation of employeeââ¬Å¸s performance reveals the contribution of an individual in the organizationââ¬Å¸s objectives. People do not learn unless they are given feedback on the results of their actions. For corrective actions to take place feedback must be provided regularly and it should register both successes and failures
Saturday, December 14, 2019
Phi/105 Letter Free Essays
Letter to a 20 or 21 Century Philosopher PHI/105 September 23, 2012 Letter to a 20 or 21 Century Philosopher I am writing this letter to John Dewey regarding his theory of pragmatism. I am choosing this theory because it interests me in the scientific aspect of your thinking. I know that you chose to challenge logicians to answer the question of truth. We will write a custom essay sample on Phi/105 Letter or any similar topic only for you Order Now This is a hard thing to sort out and make real and true. Going up against some of the times most logical thinkers and challenging them to come up with true answers was one of your strong points. I know that you were not totally opposed to modern logic as you have stated ââ¬Å"logic based upon the idea that qualitative objects are existential in the fullest sense. To retain logical principles based on this conception along with the acceptance of theories of existence and knowledge based on an opposite conception is not, to say the least, conductive to clearness ââ¬â a consideration that has a good deal to do with existing dualism between traditional and the newer relational logics. â⬠(Qualitative Thoughtà 1930) This statement to me means that you had maybe exhausted the traditional way of thinking that you had imagined. I believe that you had to reach for more answers and different ways to get those answers. Truth is a hard thing to come by and it is not easily obtained. I know that you were a philosopher of science and that you used this to try and understand the world. From you research you did not stretch the truth but rather examined all of the parts that could be explained by science. In figuring these things out you were able to determine if the phenomena that you were examining at the time were actually true or not. I find this interesting because there are many things in this world that are hard to explain. I am sure that there were many questions left unanswered for you because the research technology was just not there for you at the time you were doing your research on different phenomenaââ¬â¢s. The scientific method that you chose to follow would be a base for all of the scientists that followed your research and I find it amazing that you are still known to this day. I can see now by researching your history why you did not believe in religion. I would have to say this is ecause it is something that could not be proven. The phenomena that a being could exists and create everything is just too impossible to conceive. It is impossible to determine by science even to this day if someone such as this did or could ever exist. There is no scientific method that can prove the truth of this and this is why you did not believe it was possible. I would have to also agree with this point and if th ere were a way to research it scientifically and prove that such a being or person did exist I would believe that to be the truth. With no truth about certain things it is hard to put any kind of faith in them. The more I think about these things the more I believe the scientific method the best way for me to go about life and think about things. I believe that the other two schools are just as good as yours. I just lean a little more towards science then math or metaphysics. These other two schools are necessary as well for the understanding of almost all things that are explainable. There is no one school that is better than the others and I would have to relate to all three of them. As for the things that are just phenomena I would have to agree with you in analyzing the facts and truths that we are able to prove and believe in rather than just making things up and believing in false truths. John Dewey you are truly someone to look up to and I have found in your readings some truth to this life that we lead. Many things go unanswered but in time many things that were unanswerable will get figured out and the truth shall be revealed. References READING:à Ch. 9 ofà Philosophy: The Power Of Ideas. READING:à Ch. 8 ofà Philosophy: The Power Of Ideas. http://www. infed. org/thinkers/et-dewey. htm How to cite Phi/105 Letter, Papers
Friday, December 6, 2019
Accounting for Business Sales Outstanding
Question: Describe the Case Study for Accounting for Business of Sales Outstanding. Answer: Small Business Analysis 1: a) The earning ability of an organization would be better understood with the help of ratios. The profitability of an organization can be better understood with the help of four following ratios; Return on assets Return on Equity Gross Profit margin Net Profit margin a 2015 $ Teda RETURN ON ASSETS 17.83% PAT 75000 ASSETS 420675 RETURN ON EQUITY 32.20% NET INCOME 75000 EQUITY 232935 GROSS PROFIT MARGIN 255% GP 155000 SALES 60868.4 NET PROFIT MARGIN 123% PAT 75000 SALES 60868.4 b) The asset to equity ratio is important assessment if it is compared with previous years figure to assess the source of funds to buy the assets. Here, in 2014 the asset to equity ratio was higher than 2015 figure; this reflects that despite asset size increase the ratio has declined. This means Teda has either transferred profit to the reserve or issues fresh share in 2015 to finance the assets[1]. c) DSO figure is however not attractive for the company. The company has debtors collection days figure of 111.86. This reflects that that the company has not been good at managing receivables2. d) The company is managing higher current assets and working capital position. The better working capital potion can help the company to run very smoothly and to manage the affairs of the company in a far better way. b 2015 2014 $ $ Teda Teda ASSET TO EQUITY 1.80597592 2.03412073 ASSET 420675 387500 EQUITY 232935 190500 c 2015 $ Teda DAYS SALES OUTSTANDING-DSO 111.867568 AVERAGE ACCOUNTS RECEIVABLE *365 51738750 TOTAL CREDIT SALES 462500 D 2015 $ Teda CURRENT RATIO 1.82459677 CA 285075 CL 156240 E 2015 $ Teda INVENTORY TURNOVER 2.44047619 COGS 307500 AVERAGE INVENTORY 126000 Small Business Analysis 2: Ratio analysis of TUST Pty. Ltd: A few of the Ratio Analysis of TUST Pty.Ltd. Is enclosed herewith which are explained in detail below for better understanding of the outcome of the results stated herewith-- Ratios Formula 2012 2013 Ideal Level Current Ratio Current Assets Current Liabilities 2.1:1 2.6:1 2:1 Acid test or quick ratio Current assets inventory Current liabilities 1.8:1 2.2:1 1:1 Days inventory in hand Average Inventory X 365 days Cost of Sales 122 127 Lower the better. Days debtors outstanding Receivable X 365 days Sales 30 46 30 Net Profit Margin Profit before interest tax(PBIT) Turnover 10% 12.2% Higher the margin, the better. The ratios indicate either an increase or decrease from the previous year. Liquidity: Liquidity ratios are used to determine and measure the companys strength and ability to be able to cover all its expenses. They are Current ratio and Quick ratio. The current ratio measures short term solvency and liquidity. The ideal current ratio is nearer to 2:1 but this varies from business to business[2]. The quick or acid test ratio which measures the urgent solvency of any business as the inventory part is left out of the current assets which is not ready cash but to be sold and realised only hence there may be great variation on liquidity as the valuation of stock will depend on market conditions at any given point of time. The normal quick ratio is 1:1 but it is also depends on business format. Both ratio formulas are shown in the table above. Asset efficiency: Asset efficiency ratio is the method to determine the main power of assets in running the business more effectively. The assets are the main performance generating element of any business. Every business needs different types of Assets like fixed and current assets in general. A fixed asset comprises of Plant Machinery, Land Buildings, Furniture and Fixtures, Tools and Equipments, Office Equipments, etc and Current Assets comprises of Bank, Cash, Debtors, Inventory, etc. These assets are all used in different manner in a business to generate profit which again is ploughed in the business to generate more assets so that business can grow and handle competition from the other players from the industry[3]. Ratios Formula Ideal Level Asset turnover Turnover Total Assets or capital employed 6.74 Percent Rate of Return on Assets Earnings before Taxes X 100 Total Assets 4.53% Asset Turnover-- this is a type of ratio used to measure the production of sales in comparison to asset base. If the measurement is higher it is better. Percent Rate of Return on Assetsthis ratio is used to find out the generation of profit is against the companys assets and it is very important one for business process evaluation. But care must be taken to avoid heavy depreciation which may be affect calculation3. Profitability: The ROCE or Return on Capital Employed is used to determine the business profitability and this determinant is helped by Capital employed which is equity and debt figures. Debt fund are other than current liabilities and equity is the fund employed by shareholders. Total capitals employed are calculated by considering the long term debt, shareholders fund taken together. ROCE comprises of two parts operating profit margin and asset turnover. The lower the ROCE it is higher the capital employed or low margin of profit and vice versa. Assets, liabilities, and share capital are to be considered very carefully to calculate ROCE[4]. Research on the Financial Ratio: Introduction Any business can run in its own way whatever be the size but they all have a common feature which may differ from business to business and from country to country but the basics do not differ. All these businesses need fund or capital to run business and all these also need to have a control on that fund for better profit generation. For this various financial reports are prepared by each and every business to find how they doing. Small and medium businesses manage the funds in easier manner than bigger ones. Bigger businesses need to have greater organizational structure and systems to make them successful as huge capital is involved and shareholders and other stakeholders are involved with such businesses. Hence to have greater control on the entire financials of the business very strict format of accounting and auditing are followed. To understand the financial health by the management, shareholders, debtors, creditors, bankers, suppliers, government, local bodies, general public, different financial reports and statements are published. General reports like Trading Account, Profit and Loss Account and Balance Sheet are the published accounts of any business which are made public. But there certain group of the business like Board of Directors and the Top Management including the Managing Director who needs some more information in detail about the daily , weekly, fortnight, monthly, quarterly, half-yearly, and yearly financial status. A set of special reports are prepared for them exclusively. These special reports are called Financial or Management Accounting Ratios and this is used to derive various types of financial and non financial information which helps the management to take different types of decisions to save the business from collapse and saving the business from making huge losses. The different types of Ratios are used by management are summarised here below Common Size Ratios-- Common size ratios from the Balance Sheet. Common size ratios from the income Statement. Liquidity ratios Quick Ratio. Current Ratio. Operating ratios Cash Cycle. Return on Assets Ratio. Accounts Payable Days. Accounts Receivable Days on Hand. Accounts Receivable Turnover ratio. Inventory Turnover ratios. Inventory days on hand. Solvency Ratios Z-Score. Working Capital. Net sales to Working Capital. Debt to worth ratio. Business Ratios. Literature Review: The Current Ratio of TUST Pty Ltd is shown as 2.1:1 in 2012 that means there is presence of 2.1 current assets share against 1 share of current liabilities. In 2013 the ratio became 2.6:1 which means that 2.6 share of current assets are present in the business against 1 share of current liabilities. Enekwe Chinedu Innocent, Okwo Ifeoma Mary and Ordu Monday Matthew stated in their research paper Financial Ratio Analysis as a Determinant of Profitability in Nigerian Pharmaceutical Industry pointed out ideal ratios in an industry. The ideal level is fixed in the industry in general is 2:1 that means 2 share of assets against 1 share of current liabilities is ideal. In this case it is evident that for 2012 and 2013 both years the ideal level were achieved and situation was healthy. The level thus achieved must be further maintained and keep forward and increased far more to make the business more healthy financially. Management and auditors must take all necessary steps for the same. Thi s ratio is derived by division of current assets by current liabilities[5]. The acid test ratio or quick test ratio of TUST Pty Ltd is shown as 1.8:1 for 2012 which means that there are 1.8 shares of current assets against 1 share of current liabilities and this figure in 2013 shows as 2.2:1 which means that there is a share of 2.2 current assets against 1 share of current liabilities. The ideal level or desired level is fixed in the industry in general as 1:1. This means that 1 share of current assets is to be present for 1 share of current liabilities. In this case for both the years 2012 and 2013 the ideal level condition was not only achieved but it was much higher than that thus showing the liquidity condition to be very healthy. The management and the auditors must keep on maintaining the same ratio for coming years or try to increase the share of current assets against the current liabilities. This ratio is derived by putting out the inventory part from current assets and subtracting current liabilities. In another research paper A financial Ratio Analysis of Commercial Bank Performance in South Africa by Mabwe Kumbirai and Robert Webb stated the importance of the ratio analysis and banks. TUST Pty Ltd the days inventory in hand is shown as 122 in 2012 and 127 in 2013. In both years it seems that the inventory holding period of almost 4 months is too high. Ideal level is lower the days better the movement of goods. Too high period means trading is slower or sales have dropped extensively or some parts of products are not in demand. It may be that some parts of the goods have become obsolete or out market due to which the demand have fallen or may be the goods were sent to such places from where sales return were too high and it subsequently got affected in the years 2012 and 2013[6]. Too high level of inventory days means that blockage of working capital, high interest cost in maintaining the inventory and also risk of becoming back dated or obsolete or out of market fashion or demand supply break. The higher the inventory brings the risk of damage also by pilferage, theft, burglary, fire, flood, or by other natural calamities beyond imagination like earthquake, Tsunami, etc. Hence it can be said that TUST Pty Ltd should take care of this area very seriously in the future so that the wastage of working capital, loss by higher interest cost and inventory carrying cost can be avoided and easy movement of inventory can be ensured though proper sales management and a good coordination needs to be implemented between sales, purchase, and inventory departments so that over stocking does not takes place and its needs to reviewed by the management team as well as the auditors. This ratio is calculated by taking inventory for this year with inventory of last year and divi ded by 2 and then the result is divided further by sales cost and multiplied by 365 days. TUST Pty.Ltd, days debtors outstanding is shown as 30 in 2012 which is a very ideal level as per industry practice is concerned but for 2013 it has become 46 which means one and a half month debtors outstanding in the market. This is 16 days higher than 30, the market or industry standards. According to VIJAY S PATEL and CHANDRESH B. MEHTA stated in their research A FINANCIAL RATIO ANALYSIS OF KRISHAK BHARATI COOPERATIVE LIMITED regarding financial ratios includes various means[7]. The accounts department has not taken necessary steps to make follow-ups with the outstanding debtors and with the sales team responsible for generating such credit sales and also required to inform the higher management and Board regarding the same as this very alarming as per the working capital management is concerned. An extra 16 days of working capital and subsequent interest on this is very costly affair. The management and the auditors must take all such steps like stooping further sales to such parties and also warn the concerned sales team of not passing their sales commission is such outstanding are not collected by certain stipulated date as specified by the higher management for recovering the entire debtors overdue by 16 days otherwise in the long run these may convert into bad debt resulting more expenses and less profit generation. This ratio is derived by division of total receivables by sales and multiplied by 365 days. In the case of TUST Pty Ltd it is found that the net profit margin is shown as 10% in 2012 and as 12.2% in 2013. The profit before interest and tax or PBIT is the calculation required to be done to determine the net profit margin in the business. The ideal level as per the general industry standards is higher the net profit margin it is the better. In this case it is 10% in 2012 and this increased to 12.2% in 2013. It means that the net profit margin have increased by the usage of higher turnover or sales. The ratio is percentage is derived by dividing the PBIT figure by Turnover or sales by multiplying it with 100(%). The other profit margin ratios are also calculated for better understanding and they are Gross profit/turnover. Profit after tax/turnover. Advertising cost/turnover. Distribution costs/turnover. Cost of sales/turnover. The lower profit margins are very bad for any business and its shows the weakness of the business finances. The various business functions like new market entry may affect this percentage as it is in new condition of market sharing with already existing players but it should improve in the long run. Hypothesis The most important question thus arises is that what type of ratios is to be constantly studied by the management for making business better and financially healthy and surviving and long-lasting. The business financials are becoming more complex day by day and needs very good management ratios for the derivation of correct results. The ratio of management accounting thus is only used by management and auditors but not general stakeholders. Should not there be any ratios which may be useful to other stakeholders and they may be included in such financial reports generated on the basis of such ratios which may be of great interest and importance like liquidity ratio, net profit margin after making it simple in terminology, Current ratio, Cash ratio, Inventory days, Debtors outstanding days, are some of the useful ratios may be of some use to them. Methodology The ratios of all types particularly the performance ratios and the operating ratios are the most important to follow to get the most important financial indications to understand if the business is in good health or it needs to be put into ventilator or any other type hospitalization is required for making it more healthy and running in the near future. The ratios like Current ratio, quick or acid test ratio, Inventory Days In hand ratio, debtors outstanding ratio and the net profit margin ratios are the most important as shown in the case above for TUST Pty Ltd. These ratios cover almost all important functions of the business without which any business cannot move forward. The elements of Inventory, Current assets, Current Liabilities, Accounts Receivables outstanding days, Sales, Average Inventory, PBIT of profit before interest and tax. If these elements are taken with great care which forms the part of operating and performance ratios then any business will prosper in right man ner with great survival rate. Conclusion The ratios thus studied above are of different types and usage but the management always are positive and optimistic with these ratio approach that the desired result will be achieved if these ratios answer all their questions. The management accountants have worked great and in very hard manner to achieve this and the business these days are prospering with the help of these ratios to great heights. Small Business Analysis 3: Case Study Analysis: Introduction: The financial ratios are calculation and understanding of relative magnitude two selected numerical values collected from the financial report of two enterprises. The comparative financial analysis of two companies includes understanding of relative comparison based on various factors. Financial analysis is an art mostly used by the managers and the financial institutions for assessment of business, projects, performance and profitability. The ratios are expressed in decimal values and it helps to understand back ground and financial health of an organisation. Financial statement of two companies Qantas Airways Limited and Virgin Australia Holdings Limited are used for calculations of various ratios which can will be interpreted in the following manner to establish the actual reasons for the change. Understanding of financial analysis: The careful interpretation of data would result into precise understanding of the business and the business scenarios. These ratios would quantify many aspects of a business. The financial ratios are categorized based on different financial aspects of the company. The EBIT is nothing but Earnings before Interest and Taxes. The higher earning is reflected by deduction of expenses and costs from sales. The higher EBIT margin represents better management of cost and expenses. Here, Qantas Airways Limited has EBIT margin of 1.85% in 2012 and for Virgin Australia Holdings Limited it is 3.50%. This clearly represents the fact that cost of sales for Qantas Airways Limited is much higher than of Virgin Australia Holdings Limited. This purely reflects the fact that Virgin Australia Holdings Limited has also been managing its costs effectively[8]. ROE stands for Return on Equity. The ratio is calculated by using the formula PAT/Equity x 100. The higher ratio represent better bottom line for the company. Significant increase in equity can also brought down the ROE. Here, Virgin Australia Holdings Limited had ROE of 8.40%, this clearly indicates better bottom line of the company compared to Equity. This can also be interpreted in another way that Virgin Australia Holdings Limited is highly leveraged. But in continuation to EBIT margin, the ROE is better for Virgin Australia Holdings Limited. This indicates better bottom line for the company. On the other hand Qantas Airways Limited had comparatively lower ROE at 3.38%. If it is interpreted in continuation to EBIT margin, this would reflect that higher cost reflected in the bottom line of the company resulted into lower ROE3. ROA stands for Return on Assets. The higher ROA can only be because of higher bottom line. The ROA increased signifies better utilization of assets for higher sales and cost control. The better utilization of assets to boost bottom line is reflected in this ratio. Here, ROA Virgin Australia Holdings Limited is at 3.29% compared to 2.12% of Qantas Airways Limited. If these two figures of two companies are analyzed based on EBIT margin and ROE. This would clearly indicate that Virgin Australia Holdings Limited has higher net profit in 2012 compared to Qantas Airways Limited. The higher net profit is reflecting in higher ROA4. The debt to equity ratio has increased in 2015 compared to total equity. The long term debt ratio stood at 0.18 in 2014 but increased to 0.20 in 2015. The debt is being used for purchasing fixed assets and to develop property of the company in 2014 but it was repaid in 2015. In terms of total debt and capital, the total debt to outsider stood at AED 0.20 against every AED 1 of capital in 2015. The indication is of low leverage position of the company. This indicates financial strength of the company[9]. In current ratio, Current assets are divided by current liabilities. Higher current ratio or ratio of 2: 1 is considered ideal for much industry. But is not always the case of all companies. Airliner companies usually have lower current assets as these companies usually have lower inventory. Here, Qantas Airways Limited had current ratio of 0.77 compared to 0.65 of Virgin Australia Holdings Limited. Qantas Airways Limited has better ratio than Virgin Australia Holdings Limited. The higher ratio could be caused by lower realization of accounts receivable and holding of too much cash and cash equivalents. The higher amount of creditors and short term loan can bring down current ratio5. The net profit is divided by sales to reflect Net Profit Higher net margins are always better for the companies but the ratio does not indicate whether the sales are coming down or not. As expected Virgin Australia Holdings Limited has better net margin of 2.23% compared to 1.36% of Qantas Airways Limited. If this ratio is analyzed on the basis of previous calculations. This would really indicate that Virgin Australia Holdings Limited has managed its costs in a better way to earn better net margins. Here the important factor is cost and expenses management which is done far better by Virgin Australia Holdings Limited. Conclusion: The analysis and the assessment are clearly indicating better performance for Virgin Australia Holdings Limited compared to the other company. Better cot management is the key to better bottom line and better growth. Here, both companies have managed significant gain in the business but better cost management has become the key for Virgin Australia Holdings Limited. This report would really help the managers to understand the key reason for the better performance of Virgin Australia Holdings Limited. The better EBIT ratio is reflected down to the bottom line of Virgin Australia Holdings Limited. This also represents the fact that Virgin Australia Holdings Limited is better managed and the debts are also well managed by this company. References: Investopedia, Days Sales Outstanding DSO, https://www.investopedia.com/terms/d/dso.asp, 2016, (accessed 12 September 2016) Accountingcoach, What is the accounts receivable turnover ratio?, https://www.accountingcoach.com/blog/receivables-turnover-ratio, 2016, (accessed 12 September 2016) Myaccountingcourse, Financial Ratio Analysis, https://www.myaccountingcourse.com/financial-ratios/, 2016 (accessed 12 September 2016) Enekwe Chinedu Innocen and Okwo Ifeoma Mary and Ordu Monday Matthew, Financial Ratio Analysis as a Determinant of Profitability in Nigerian Pharmaceutical Industry, https://www.perpustakaan.kemenkeu.go.id/FOLDERJURNAL/Financial%20Ratio%20Analysis%20as%20a%20Determinant%20of%20Profitability%20in%20Nigerian.pdf. 2013 (accessed 12 September 2016) Mabwe Kumbirai and Robert Webb, A financial Ratio Analysis of Commercial Bank Performance in South Africa, https://www.africanreview.com/Vol.%202%20(1)/Financial%20Ratio%20Analysis%20of%20Bank%20Performance.pdf . 2010 (accessed 12 September 2016) Patel and C Meheta, A FINANCIAL RATIO ANALYSIS OF KRISHAK BHARATI COOPERATIVE LIMITED, https://indianresearchjournals.com/pdf/IJMFSMR/2012/October/16.pdf. 2012 (accessed 12 September 2016) Referenceforbusiness, USE AND USERS OF RATIO ANALYSIS, https://www.referenceforbusiness.com/management/Ex-Gov/Financial-Ratios.html 2016, (accessed 12 September 2016) Quora, What are the key financial ratios to know when going through financial statements of any company?, https://www.quora.com/What-are-the-key-financial-ratios-to-know-when-going-through-financial-statements-of-any-company, (accessed 12 September 2016) Efinancemanagement, Internal Source of Finance, https://www.efinancemanagement.com/sources-of-finance/internal-source-of-finance, 2016 (accessed 12 September 2016) Encyclopedia, Financial Ratios, https://www.encyclopedia.com/topic/Ratio_analysis.aspx, 2016 (accessed 12 September 2016) Stockopedia, Assets to Equity Ratio, https://www.stockopedia.com/ratios/assets-to-equity-ratio-5121/ , 2016 (accessed 12 September 2016)
Friday, November 29, 2019
Rock Music free essay sample
We will examine the origins and advancements of rock music by studying the pertinent social, political, cultural, racial, gender, and class issues that pertain o rock musics history. We will also examine the development of the music business and technology that shaped and distributed it. You will develop listening skills by studying song examples covered in the textbook and in class. We will begin with an introduction to what the study of rock music entails and then focus on listening skills and musical terms to develop a vocabulary with which to discuss and experience selected song examples.The study of music, especially for the newly initiated may be more difficult than you expect. You will be more successful if you approach it in the same way as oh would a foreign language ? immerse yourself by listening to the song examples repeatedly. Ask questions if you do not fully understand something. We will write a custom essay sample on Rock Music or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The same applies to listening skills if you are not hearing the musical characteristics discussed during the lectures and in your readings, please ask for help! This course fulfills the CORE Category II: Methods of Inquiry requirement as an Art elective.Required Text ; Technology: Whats That Sound? 3rd edition by John Covina. Turning Technologies Responded REF clicker. Both can be purchased at the campus bookstore. Required Audio: There are a number of songs to listen to for this class. Some Of these songs can be found on youth. The Interactive Listening Guide application found in the Blackboard course site has direct links to purchase the music from tunes; most of these song examples are also available on Amazon. Download and use the Interactive Listening Guide application while studying the song examples.Course Work and Weighted Percentages: Grading Online Exams 1, 2, 3 (20% each) Criteria 5 Online Quizzes (4% each) 1 0 Written Assignments (1% each) Attendance Participation TRACE Evaluation Lectures (37) Lectures start promptly at 10:30 am and will end at 11 am. Bring your Responded to every class. Attendance and participation with the clicker technology is mandatory. Lectures will include interactive polling and questions to be answered with the clickers, listening to song examples, watching video clips, and live performance demonstrations.Students are responsible for all announcements made at the beginning and end of each lecture. Additionally, reading assignments are due prior to the Mondays lecture in order to fully comprehend the subjects being discussed in class. Blackboard: Course Material Every week new course material will be made available on Blackboard corresponding to the current weeks lecture schedule outlined below. The content areas for each week are the key to your academic success in this class. Each folder will contain a study guide, reading, listening and writing assignments. Visit the Blackboard course frequently! Online Quizzes (5) Online quizzes will be available on specified Thursdays between the hours of 1 1 a. M and 11:55 p. M. The questions are based on the current reading assignment as well as lecture content. You must take the online quizzes between these hours in order to receive a score. All quizzes have a time limit of 32 minutes unless otherwise indicated. Retakes will only be offered to students who experience a Blackboard related error while taking the quiz during regular quiz hours. If this happens, email Brian Burgeon (TA) immediately.Schedule time outside Of class every Thursday to take these quizzes. Browser issues do happen sometimes so please take the following precautions before attempting each online quiz: 1) Restart your computer before taking online quizzes 2) Do NOT run any other programs until you submit your answers 3) Clear your browsers cache ) Turn off pop-up-window blocking programs while taking the quiz. Finally, if you use an unstable wireless network connection while taking the quiz, you might be kicked out of the blackboard system. Its best to use a wired connection.If problems persist, take the quiz on a computer in the library. Written Assignments Weekly written assignments will be available in the Weekly Assignments content area on blackboard. These are based On the reading assignments and taken directly from the textbook. Choose ONE question to answer from the end of the current chapter being studied. Submissions need to be at least en paragraph (5-7 sentences) in length to receive full credit. These assignments are due every Friday by 1 1 p. M. So highly recommend adding calendar events and reminders.If you experience issues submitting your assignment within the deadline, email Brian immediately. Online Exams (3) 3 online exams will be offered throughout the semester; the format consists of 50 multiple-choice questions. The questions will cover 4 chapters of material. The time limit is 100 minutes (2 minutes per question) and the exams will be available Thursdays from 1 1 (immediately after class) through Friday at midnight. If a scheduling conflict exists contact professor Landlubber prior to the exam to schedule an alternate test date. Failure to do this will result in a missed exam score.Exams will be graded on a straight scale with NO curve. Cheating and unauthorized collaborations as defined by the Academic Honesty and Integrity policy (http://www. Oscar. Nee. Dude/) will NOT be tolerated. Students who are found cheating will be prosecuted to the fullest extent! Check Your Academic Progress Regularly Scores for exams, quizzes, and writing assignments can be viewed in the grade book section of blackboard as well as your overall running weighted total. Brian Burgeon will be grading your weekly assignments and monitoring your quiz progress. Rock Music free essay sample In order to grasp an understanding of where Rock Music came from, we must first understand what it is. Today, the term Rock is used as a blanket term, to include alternative styles Of reggae, metal, alternative, rock n roll, and hundreds of other crazy genres and sub-genres. Most agree that rock music, in its purest form, is a simple, unconsecrated type of music grounded in a 4/4 time signature, with the most prominent lead instruments being vocals and electric guitar, and the rhythm being driven by a bass guitar (or stand-up ass) and simple, driving drumming.In addition, there is often piano, or Hammond organ added to give the music a fuller, more bluesy and rooted sound. There are obviously hundreds of variations on this style, as bands like The Dave Matthews Band have incorporated violin and saxophone into a jazz and world-beat driven rock style, or bands like The Trans-Siberian Orchestras Orchestra-Rock styling employing 33 musicians in one band. We will write a custom essay sample on Rock Music or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Of all the hundreds of styles, differing from band to band, we must be able to decipher rock musics true roots. It IS questionable where rocks first appearance was made, but it is the general consensus that it began to appear in the early sasss.Now- famous Disc Jockey Alan Freed of Columbus, Ohio, coined the phrase rock n roll in 1951 , according to the Encyclopedia Britannica. Many argue who had the first, true Rock n Roll record, whether it was Fats Domino in 1949, or Bill Haley and his Comets in 1951 with the popular hit Rock Around the Clock. Of all the artists among whom it is argued started this wildly popular genre, few of its founders have had the impact that the legendary Elvis Presley did With his release of his single Thats Alright in 1954.It can be said that it was the first song that contained all the elements of rock, both musically, and lyrically; including its simplistic but universal message of heartbreak with a resolution of independence at the end of the song. It is simple, but it is the essence of rock n roll. Elvis went on to become the best-selling solo artist in music history, selling a certified 182. 6 million records in the U. S. Alone, and an estimated 600 million- 1 billion sold worldwide. These astonishing numbers are absolutely astounding for one man to do, but they dont top the list Of rock n roll artists.In the next paragraph, will segue into the always popular and record- setting Beetles and Rolling stones, with the start of the British Invasion into Rock Music. I plan to continue with the injection of Folk music from Bob Dylan into popular music, and move through the late 6(Yes and asss with the invention of Heavy Metal by Led Zeppelin and similar artists. Then, branching off of heavy metal, I plan to outline the trending changes in music wrought the asss psychedelic music into the hair metal and disco-rock of the asss, with the emergence of Grunge from Seattle in the sasss. Onto have an extremely in-depth plan for how Id like to do this, as this paper really is just a straight history paper of a subject I love. Rock music free essay sample Other major rock-music styles include rock and roll (also known as rock n roll), the first genre of the music; and rhythm-and-blues music (RB), influenced mainly by black American musicians (see African American Music). Each Of these major genres encompasses a variety Of subtitles, such as heavy metal, punk, alternative, and grunge. While innovations in rock music have often occurred in regional centers?such as New York City; Kingston, Jamaica; ND Liverpool, England?the influence of rock music is now felt worldwide.II Musical Elements The central musical instrument in most kinds of rock music is the electric guitar. Important figures in the history of this instrument include jazz musician Charlie Christian, who in the late sass was one of the first to play the amplified guitar as a solo instrument; Other instruments commonly used in rock music include the electric bass guitar keyboard instruments such as the electric piano, organ, and synthesizer; and the drum set, anInstruments that play important roles in certain rock-music genres include the saxophone?prominent in jazz-rock and soul music?and a wide assortment of traditional instruments used in worldwide music. We will write a custom essay sample on Rock music or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The microphone also functions as a musical instrument for many rock singers, who rely upon the amplification and various effects (such as echo) obtainable through electronic means. Rock music also shares more complex technical aspects. Most rock music is based on the same harmonies as Western music, especially the chords known as tonic, subdivision, and dominantThe musical form of rock music varies. Rock and roll of the late sass relied heavily upon 12-bar blues and 32-bar song forms. Some rock bands of the late 1 sass experimented with more flexible, open-ended forms, and some rock bands of the sass developed suite forms derived from classical music. Another important formal development in rock music has been the so-called concept album, a succession of musical pieces tied together by a loose narrative theme.Much rock music is performed at high volume levels, so the music has been closely tied to developments in electronic technology. Rock musicians have pioneered new studio recording techniques, such as multi-tracking?a process Of recording different song segments at different times and layering them on top of one another?and digital sampling, the reproduction by a computer of the patterns of a particular sound. Rock concerts, typically huge events involving thousands of audience members, often feature high-tech theatrical stage effects, including synchronized lighting.Rock music is a genre of popular music with a reorient vocal melody, accompanied by electric guitar, bass guitar, and drums. Many styles of rock music also use keyboard instruments such as organ, piano, maelstrom, and synthesizers. Other instruments sometimes utilized in rock include saxophone, harmonica, violin, flute, French horn, banjo, melodic, and timpani. Also, less common stringed instruments such as mandolin and sitar are used. Rock music usually has a strong back beat, and often revolves around the guitar, either solid electric, hollow el ectric, or acoustic.
Monday, November 25, 2019
Byzantine Civilization of the Middle Ages
Byzantine Civilization of the Middle Ages In the fifth century AD, the mighty Roman Empire fell to invading barbarians and complex internal pressures. The land that had been centrally governed for centuries disintegrated into numerous warring states. The safety and privileges enjoyed by some residents of the empire vanished to be replaced by a constant state of danger and uncertainty; others merely traded one set of daily terrors for another. Europe was plunged into what Renaissance scholars would label a dark age. Yet Byzantium remained. The Empire of Byzantium was the eastern portion of the Roman Empire, which was divided in 395 A.D. Its capital of Constantinople, located on a peninsula, was naturally secure from invasion on three sides, and its fourth side was fortified with a network of three walls that withstood direct attack for over a thousand years. Its stable economy provided a strong military and, together with an abundant food supply and advanced civil engineering, a high standard of living. Christianity was firmly entrenched in Byzantium, and literacy was more widespread there than in any other nation in the middle ages. Although the predominant language was Greek, Latin was also fairly common, and at one point all seventy-two of the worlds known languages were represented in Constantinople. Intellectual and artistic endeavors thrived. This is not to say that the Byzantine Empire was an oasis of peace in the desert of the perilous middle ages. On the contrary, its long history is marked by numerous wars and remarkable internal strife. Its official borders expanded and shrank several times as its rulers attempted to restore the empire to its former glory or fought off invaders (or occasionally attempted both simultaneously). The penal system was so harsh as to be viewed by western crusaders no strangers to mutilation and other extreme measures in their own systems of justice as exceedingly cruel. Nevertheless, Byzantium remained the most stable nation of the middle ages. Its central location between western Europe and Asia not only enriched its economy and its culture but allowed it to serve as a barrier against aggressive barbarians from both areas. Its rich historiographical tradition (strongly influenced by the church) preserved ancient knowledge upon which splendid art, architecture, literature and technological achievements were built. It is not an altogether unfounded assumption that the Renaissance could not have flourished were it not for the groundwork laid in Byzantium. The exploration of Byzantine civilization is undeniably significant in the study of medieval world history. To ignore it would be akin to studying the classical era without considering the cultural phenomenon of ancient Greece. Unfortunately, much (but thankfully not all) historical investigation into the middle ages has done just that. Historians and students often focused on the fall of the Western Roman Empire and the numerous changes in Europe without ever once glancing at Byzantium. It was often mistakenly believed that the Byzantine Empire was a static state that had little impact on the rest of the medieval world. Fortunately, this view is changing, and a great wealth of information concerning Byzantine Studies has recently been produced much of it available on the net. Selective Byzantine TimelineHighlights from the dynastic history of the Eastern Roman Empire. Byzantine Studies IndexA multilevel directory of useful sites about the people, places, art, architecture, religious history, military history and general history of the Eastern Roman Empire. Also includes maps and useful resources for the professional. Suggested ReadingUseful and informative books about the Eastern Roman Empire, from general histories to biographies, art, militaria, and other fascinating topics. The Forgotten Empire is copyright à © 1997 by Melissa Snell and licensed to About.com. Permission is granted to reproduce this article for personal or classroom use only, provided that the URL is included. For reprint permission, please contact Melissa Snell.
Thursday, November 21, 2019
Two-Criteria, Two-Alternative Decision Template Essay
Two-Criteria, Two-Alternative Decision Template - Essay Example It will feature originality of growing organics, herbs and flowers that would attract the large population of Bedrock as people are getting to be health conscious. It has an assurance of flow of customers because of location. The flow of customers generates new needs and new markets. Thus, it creates competences to arrive at ideas to promote its products and services. There is no competition in the farmhouse location and French cooking is a new dining experience Traffic is not much a problem. The extra 15 minute drive to the farmhouse compensates the time between beating downtown traffic. The local critic can become a word of mouth in advertising the place and could be a possible source of capital. [$1,200 x 5 years = $72,000 vs. $600 x 5 years =$36,000] =$36,000. The savings on lease could be devoted to development of the landscape, garden, and open door dining. It will also be a good place for family gathering and children. Besides, option to buy is a good proposition. Option B is recommended because of the originality of ideas that is designed to meet customer demands. It also answers your requirement for a modest capital, a steady flow of customers, and for a quick income. On Option A ââ¬â the growth potential in downtown area is limited because of the stiff competition that saturates the area. There are other restaurants offering French cuisine which is the attraction of Flintstone restaurant. Because it is in downtown, customers have many choices and establishing a new restaurant in the area needs more attractions to develop interest of customers. It has to do a lot of advertising and promotion to create awareness of people passing by. Cost of operations in downturn area is a big challenge as it is more expensive. Lease in downturn is higher that is complemented by higher cost of supplies and labor. Option A is not a good selection
Wednesday, November 20, 2019
HUMAN RESOURCES MANAGMENT 2 Assignment Example | Topics and Well Written Essays - 2000 words
HUMAN RESOURCES MANAGMENT 2 - Assignment Example It is recommendable for the company to make use of a flexible benefit option that will allow employees to get compensation in accordance with their desires and needs. Performance appraisal is defined as the structural formal interaction between supervisors and subordinates which usually take the form of a periodic interview through which the subordinates work performance is examined in order to identify the strengths and weaknesses, as well as opportunities for improvement and skill development. Performance appraisal system (PAS) is aimed at improving the performance of the overall organization by encouraging a high involvement level and motivation on the employees, as well as increases participation (Toppo & Prusty 2012). The system also establishes a process to use in the achievement of accountability and responsibility in the process of executing programmes in the organization. The human resource management of the Coca-Cola India Ltd believes that on the importance of employees as they are the main drivers of the company. The HR considers the employee as being its greatest assets and it requires their ultimate dedication to employments to make the best out of the company. The main objectives of using the appraisal system to the company are to: Recognize the top performers of the company- The company aims at recognizing and providing positive feedback on all top performers in order to ensure that they are motivated and challenged to enhance the growth of the company Improve planning- The Company aims at reviewing the status of all bottom performers in order to take all appropriate actions. The appraisal system helps the company to prepare performance improvement plan for all the bottom performers. Performance delivery and review of results- The Company aims at assessing the progress of the business results, assessing the progress on the competencies and development of the workers and to make clarifications on the
Monday, November 18, 2019
B2C Compared to B2B Essay Example | Topics and Well Written Essays - 1000 words
B2C Compared to B2B - Essay Example (2006c) By combining both the aspects, Internet and supply chain, we can define B2B as those "portals that allow businesses to deal directly with their suppliers and distributors online, thereby allowing electronic transfer of orders, invoices, payments etc. Wholesalers, distributors, and manufacturers fall in this category". (2006a) B2B websites serves as primary or direct link, which connect suppliers to suppliers or business-to-business while "B2C websites are intermediary portals that link customers to suppliers as its main concern is selling to the end user". (2006a) "From a 'solution-oriented' perspective, a B2C site is just the end point of B2B and B2C supply chain". (2006c) "Research suggests that that both the e-commerce and advertising expenditure numbers for B2B will grow faster than B2C in the coming years. Given the consensus about the importance of B2B e-commerce and advertising, it is surprising that B2C websites have received much more than their fair share of research attention in the Journal of Advertising Research as well as in other journals". (Chakraborty et al, 2003, p. 50) "Distributors have not lagged behind in fulfilling the need of bridging the gap between manufacturer and end consumer". (2006b) "This would be less of a concern if the advertising objectives and the sales processes were similar between B2B and B2C domains. But, many differences exist between these two domains." (Chakraborty et al, 2003, p. ... Security issues are centered on transmission and storage of transactional information by a website. As in the case of privacy, consumers experience a lack of control over the payment information provided to a website. Security issues are shared by the websites and consumers. This has led many websites to resolve the technical issues related to security. In spite of these measures, visitors may still perceive the website to be unsafe. Reduction in perceptions of security concerns affects web usage. (Chakraborty et al, 2003, p. 50) B2C websites includes on-line trading, biddings, auctions, stock trading markets etc. Ebay and Amozon.com are one of the most successful B2C integration these days. If we look at the causes of building e-business integrations, it would be noticed that "a primary reason for building such initiatives internally is that value chains are only as strong as their weakest link, devoting extensive time, resources, and capital to B2B projects seldom yield substantial return on investment if internal systems are not integrated. Simply connecting applications on a point-to-point basis is not enough. Without a thoroughly integrated internal infrastructure, B2B initiatives are sure to provide little value in the best-case scenario, or no value in the worst. To fully achieve the kind of business process visibility required to gain true insight into the enterprise and supply chain, companies must rise out of the fiefdoms of information and departmental approaches to conducting business. They need the ability to define enterprise business processes that can span across multiple systems and business partners that reside beyond the firewall. These processes are
Saturday, November 16, 2019
Cryptographic Techniques For Network Security Cryptography Computer Science Essay
Cryptographic Techniques For Network Security Cryptography Computer Science Essay The rapid growth of electronic communication means that issues in information security are of increasing practical importance. Message exchanged over worldwide publicly accessible computer networks must be kept confidential and protected against manipulation. Cryptography provides solutions to all these problems. Cryptography, a word with Greek origins means secret writing. We use the term to refer to the science and art of transforming messages to make them secure and immune to attacks. Cryptography is the practice and study of hiding information. In modern times, cryptography is considered to be a branch of both mathematics and computer science, and is affiliated closely with information theory, computer security, and engineering. Cryptography is used in applications present in technologically advanced societies; examples include the security of ATM cards, computer passwords, electronic commerce, which all depend on cryptography. SECURITY GOALS Availability Integrity Confidentiality Security goals CONFIDENTIALITY Confidentiality is probably the most common aspect of information security. We need to protect our confidential information. An organization need to guard those malicious actions that endanger the confidentiality of its information. In the military, concealment of sensitive information is the major concern. In industry, hiding some information from competitors is crucial to the operation of the organization. In banking, customers account need to be kept secret. Confidentiality not only applies to the storage of the information, it also applies to the transmission of information. When we send a piece of information to be stored in a remote computer or when we retrieve a piece of information from a computer, we need to conceal it during transmission. INTEGRITY Information needs to be changed constantly. In a blank, when a customer deposits or with draws money, the balance of her account needs to be changed. Integrity means that changes need to be done only by authorized entities and through authorised mechanisms. Integrity violation is not necessary the result of a malicious act; an interruption in the system, such as a power surge, may also create unwanted changes in some information. AVAILABILITY The third component of information security is availability. The information created and stored by an organization needs to be available to authorized entities. Information is useless if it is not available. Information needs to be constantly changed. Which means it must be accessible to authorised entities. The unavailability of information is just as harmful for an organization as the lack of confidentiality or integrity. Imagine what would happen to a bank if the customers could not access their accounts for transactions. SECURITY SERVICES It is easy to relate one or more of these services to one or more of the security goals. It is easy to see that these services have been designed to prevent the security attacks that we have mentioned. Data confidentiality It is designed to protect data from disclosure attack. The service as defined by X.800 is very broad and encompasses confidentiality of the whole message or part of a message and also protection against traffic analysis. That is, it is designed to prevent snooping and traffic analysis attack. Data integrity It is designed to protect data from the modification, insertion, deletion, and replaying by an adversary. It may protect the whole message or part of the message. Authentication This service provides the authentication of the party at the other end of the line. In connection oriented communication, it provides authentication of the sender or receiver during the connection establishment. In connectionless communication, it authenticates the source of the data. Non repudiation Non repudiation services protects against repudiation by either the sender or the receiver of the data. In non repudiation with proof of the origin, the receiver of the data can later prove the identity of the sender if denied. In non repudiation with proof of delivery, the sender of data can later prove that data were delivered to the intended to the intended recipient. Access control It provides protection against unauthorised access to data. The term access in this definition is very broad and can involve reading, writing, modifying, executing programs, and so on. CRYPTOGRAPHIC TECHNIQUES SYMMETRIC KEY ENCRYPTION It is also called as secret key cryptography is a cryptographic technique where the two parties share a secret key. Data are encrypted and decrypted using the same key. The sender encrypts data using the key. Once transmitted, the receiver should use the same key to interpret the message. C:UsersmadhuDesktopsyymm.PNG Figure 1. Symmetric encryption algorithm Symmetric encryption is computationally fast, meaning that it can occur in real time on content that is unknown previously. All securely transmitted live traffic today is encrypted using symmetric encryption algorithms for example such as live telephone conversation, streaming video transmission, high speed data link. Asymmetric Key Encryption In asymmetric key encryption, different keys are used for encrypting and decrypting a message. The asymmetric key algorithms that are most useful are those in which neither key can be made public while the other is kept secure. There are some distinct advantages to this public-key-private-key arrangement, often referred to as public key cryptography; the necessity of distributing secret keys to a large numbers of users is eliminated. And the algorithm can be used for authentications as well as for cryptography. Asymmetric cipher algorithms are based on heavy mathematical operations, thus they are not efficient at processing large blocks of data. They are often used to safely exchange small session keys. C:UsersmadhuDesktopasymm.PNG Figure 2: Asymmetric Encryption Algorithm Cryptanalysis As cryptography is the science and art of creating secret codes, cryptanalysis is the science and art of breaking those codes. In addition to studying cryptography techniques, we also need to study cryptanalysis techniques. This is needed, not to break other peoples codes, but to learn how vulnerable our cryptosystem is. The study of cryptanalysis helps us create better secret codes. There are four common types of cryptanalysis attacks Cryptanalysis attack Chosen ciphertext Chosen plaintext Known plaintext Ciphertext only Figure 4: cryptanalysis attacks Ciphertext Only Attack In ciphertext only attack, Eve has access to only some cipher text. She tries to find out the corresponding key and the plain text. The assumption is that Eve knows the algorithm and can intercept the cipher text. The cipher text only attack is the most probable one because Eve needs only the cipher text for this attack. To thwart the decryption of a message by an adversary, a cipher must be very resisting to this type of attack. Various methods can be used in ciphertext only attack. Brute force attack In the brute force method or exhaustive key search method, Eve tries to use all possible keys. We assume that Eve knows the algorithm and knows the key domain. Using the intercepted cipher, Eve decrypts the cipher text with every possible key until the plain text makes sense. Using brute force attack was a difficult task in the past; it is easier today using a computer. To prevent this type of attack, the number of possible keys must be very large. Statistical attack The cryptanalyst can benefit from some inherent characteristics of the plain text language to launch a statistical attack. For example we know that the letter E is the most frequently used letter in English text. The cryptanalyst finds the mostly used character in the cipher text and assumes that the corresponding plain text character is E. After finding a few pairs, the analyst can find the key and use it to decrypt the message. To prevent this type of attack, the cipher should hide the characteristics of the language. Pattern attack Some ciphers may hide the characteristics of the language, but may create some patterns in the ciphertext. A cryptanalyst may use a pattern attack to break the cipher. Therefore, it is important to use the ciphers that make the ciphertext look as random as possible. Known Plaintext Attack In a known plaintext attack, Eve has access to some plain or ciphertext pairs in addition to the intercepted ciphertext that Eve wants to break. The plain or ciphertext pairs have been collected earlier. Alice has sent a secret message to bob, but Alice later made the contents of the message public. Eve has kept both the cipher and the plaintext to use them to break the next secret message from Alice to Bob, assuming that Alice has not changed her key. Eve uses the relationship between the previous pair to analyze the current ciphertext. The same methods used in the ciphertext-only attack can be applied here. This attack is easier to implement because Eve has more information to us for analysis. However, it is less likely to happen because Alice may have changed her key or may have not disclosed the contents of any previous messages. Chosen Plaintext Attack The chosen plaintext attack is similar to the known plaintext attack, but the plaintext or ciphertext pairs have been chosen by the attacker. This can happen, for example, if Eve has access to Alice computer. She can choose some plaintext and intercept the created ciphertext. Of course, she does not have the key because the key is normally embedded in the software used by the sender. This type of attack is much easier to implement, but it is much less likely to happen. Chosen Ciphertext Attack The chosen ciphertext attack is similar to the chosen plaintext attack, except that the Eve chooses some ciphertext and decrypts it to form a ciphertext or plaintext pair. This can happen if Eve has access to Bobs computer. TRADITIONAL CIPHERS We can divide traditional symmetric key ciphers into two broad categories substitution ciphers and transposition ciphers. In a substitution cipher, we replace one symbol in the cipher text with another symbol; in a transposition cipher, we reorder the position of symbols in the plaintext. Substitution ciphers A substitution cipher replaces one symbol with another. If the symbols in the plaintext are alphabetic characters, we replace one character with another. For example, we can replace letter A with letter D, and letter T with letter Z. If the symbols are digits (0 to 9), we can replace 3 with 7, and 2 with 6. Substitution ciphers can be categorized as either monoalphabetic ciphers or polyalphabetic ciphers. Monoalphabetic ciphers We first discuss a group of substitution ciphers called the monoalphabetic ciphers. In monoalphabetic substitution, a character in the plaintext is always changed to the same character in the ciphertext regardless of its position in the text. For example, if the algorithm says that letter A in the plaintext is changed to letter D. In other words, the relationship between letters in the plaintext and the ciphertext is one to one. Example: we use lowercase character to show the plaintext; we use the uppercase characters to show the ciphertext. The cipher is probably the monoalphabetic because both 1s are encrypted as 0s. Plaintext: hello ciphertext: khoor Caesar cipher Caesar cipher is a special case of substitution techniques wherein each alphabet in a message is replaced by an alphabet three places down the line. Caesar cipher is susceptible to a statistical ciphertext only attack. Julius Caesar used this additive cipher to communicate with his officers. For this reason additive ciphers are referred as Caesar cipher. Caesar cipher used a key of 3 for his communications. P a b c d e f g h i j k l m n o p q r s t u C A B C D E F G H I J K L M N O P Q R S T U V 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 v w x y z V W X Y Z 21 22 23 24 25 For example: let the message hello is encrypted with the key of 15. Then all the characters in the ciphertext will be shifted from 15. Then the answer is hello= WTAAD Mathematically C (ciphertext) = (P+K) mod 26 (K= key) P (plaintext) = (C-K) mod 26 To encrypt message hello Plaintext h= 7 encryption (7+15)mod 26 C= 22=> W Plaintext e= 4 encryption (4+15)mod 26 C= 19=> T To decrypt WTAAD Ciphertext W=22 decryption (22-15)mod 26 P= 7=>h Ciphertext T=19 decryption (19-15)mod 26 p= 4=>e Cryptanalysis Caesar ciphers are vulnerable to ciphertext only attacks using exhaustive key searches (brute force attack). The key domain of the Caesar cipher is very small; there are only 26 keys. However, one of the keys, zero, is useless (the ciphertext is same as the plaintext). This leaves only 25 possible keys. Eve can easily launch a brute force attack on the ciphertext. Caesar cipher using cryptool Working the same example using cryptool, first of all, to acquaint ourselves with the Caesar encryption algorithm we will open a document, encrypt it and then decrypt it again. We will then try to get the computer to work out the key with which a plaintext is encrypted. This plaintext document is encrypted using the Caesar encryption algorithm by selecting the menu crypt/decrypt. C:UsersmadhuDesktopcaseaer 5.PNG Then the following dialog box appears. The key we enter is the number 15. Additionally, we change the options how to interpret the alphabet characters. The first alphabet character is set to 1 (if we set the character to 0 and use A as key, then the resulting ciphertext is the same as the plaintext). C:UsersmadhuDesktopcaesar 3.PNG Clicking on the Encrypt button opens a new window that contains the encrypted text. It becomes apparent that the letters have been shifted by 15 positions. So the word hello, is now wtaad C:UsersmadhuDesktopcaeser 6.PNG The plaintext version of this encrypted document can now be obtained by selecting crypt/decrypt again. In this dialog box which appears we now enter the key with which the document was encrypted (15). This time it has to be decrypted so decrypt button must be selected. Now the next step is to find the key using cryptanalysis. The plaintext window is made active by clicking on it. Now the entropy is selected via the menu selection Analysis/General/Entropy) C:UsersmadhuDesktopentropy.PNG Now the frequency distribution of the letters is calculated. The histogram of the encrypted document letter frequencies have been shifted by 15 positions. That means the encryption algorithm is not secure. Moreover Z shifts the text by 26 positions so that the encrypted text is actually identical with the unencrypted text. Hence there are really only 25 keys. The Caesar encryption algorithm can be broken easily by a ciphertext only attack. To perform such an attack, restore the window containing the encrypted text to the window and select Analysis/ciphertext only/ Caesar. The text will automatically be analyzed. By analyzing the superposition it is possible to discover the key which was used to encrypt this document. In this case it was the letter P. When the decrypt button is clicked the plaintext appears, i.e. the text that has been decrypted with the key p that was discovered. So the cryptool successfully found the key with which the document has been encrypted. C:UsersmadhuDesktopcaesar 8.PNG Analysis of Caesar Cipher Advantages Very easy to use The encryption and decryption can be done very quickly Disadvantages The encryption and decryption algorithms are known There are only 25 keys to try The language of the plaintext is known and easily recognizable. Applications It was used biblical times can be found on the back of Mezuzah where it encrypts the name of the god. During the First World War the Russian army used this method to relay messages to troops. It is used as an application in the Android version 1.4.0 Polyalphabetic Cipher In polyalphabetic substitution, each occurrence of a character may have a different substitute. The relationship between characters in the plaintext to a character in the ciphertext is one-to-many. For example, a could be enciphered as D in the beginning of the text, but as N at the middle. Polyalphabetic ciphers have the advantage of hiding the letter frequency of the underlying language. Eve cannot use single letter frequency statistic to break the ciphertext. To create a polyalphabetic cipher, we need to make each ciphertext character dependent on both the corresponding plaintext character and the position of the plaintext character in the message. This implies that our key should be stream of subkeys, in which each subkey depends somehow on the position of the plaintext character that uses that subkey for encipherment. In other words, we need to have a key stream k= (k1,k2,k3.) in which ki is used to encipher the ith character in the plaintext to create the ith character in the ciphertext. Playfair Cipher Playfair cipher is the example of polyalphabetic cipher. The secret key in this cipher is made of 25 alphabet letters arranged in a 55 matrix (letters I and J are considered the same when encrypting). Different arrangements of the letters in the matrix can create many different secret keys. One of the possible arrangements is shown below L G D B A Q M H E C U R N I/J F X V S O K Z Y W T P Before encryption, if the two letters in a pair are the same, a bogus letter is inserted to separate them. After inserting bogus letters, if the number of characters in the plaintext is odd, one extra bogus character is added at the end to make the number of characters even. The cipher uses three rules for encryption If the two letters in a pair are located in the same row of the secret key, the corresponding encrypted character for each letter is the next letter to the right in the same row (with wrapping to the beginning of the row if the plaintext letter is the last character in the row). If the two letters in a pair are located in the same row of the secret key, the corresponding encrypted character for each letter is the letter beneath it in the same column (with wrapping to the beginning of the column if the plaintext letter is the last character in the column). If the two letters in a pair are not in the same row or column of the secret, the corresponding encrypted for each letter is a letter that is in its own row but in the same column as the other letter. The playfair cipher meets the criteria for a polyalphabetic cipher. The key is a stream of subkeys in which the subkeys are created two at a time. In playfair cipher, the key stream and the cipher stream are the same. This means that the above mentioned rules can be thought of as the rules for creating the key stream. The encryption algorithm takes a pair of characters from plaintext and creates a pair of subkeys by following the above mentioned rules. We can say that the key stream depends on the position of the character in the plaintext. Position dependency has a different interpretation here the subkey for each plaintext character depends on the next previously neighbour. If P= P1, P2, P3 C= C1, C2, C3. K= [(k1, k2), (k3, k4) ] Encryption: Ci = ki Decryption: Pi = ki Example: keyword is PLAYFAIR P L A Y F I R E X M B C D G H J K N O S T U V W Z ENCRYPT: hide the gold underground plaintext HI DE TH EG OL DU ND ER GR OU ND ciphertext BM ND ZB XD KY CV VN XE CX KW VN DECRYPT: DMYRYKEVGHWGNGPXM ciphertext DM YR YK EV GH WG NG GP XM plaintext HE LX LO AN DG OX OD BY EX Message: Hello and Goodbye. Cryptanalysis of a Playfair Cipher Brute force attack on a playfair cipher is very difficult. The size of the key domain is 25! (Factorial 25). In addition, the encipherment hides the single letter frequency of the characters. However, the frequencies of diagrams are preserved. So a cryptanalyst can use a ciphertext-only attack based on the diagram frequency test to find a key. Analysis of playfair Advantages The main advantage of the system is it robs a cryptanalyst as they are no longer looking for recurring encoding as in an letter e can be encrypted as different letter each time. Playfair was long time considerably unbreakable. There are 26 letters so it is 26*26=676 diagrams which are quiet difficult to break. Disadvantages Still leaves much of the language structure Frequency distribution of letters Few 100s of ciphertext letters are enough for cryptanalysis. Applications Playfair cipher was used by British army during World War 1. When John F. Kennedys PT-109 was sunk by a Japanese controlled plum pudding island and was able to send an emergency message in playfair from an allied coast watchers hut to arrange the rescue of the survivors from his crew. Playfair crossword by Beetlejuice is an example puzzle using playfair as a gimmick. Vigenere Cipher Vigenere cipher made an immediate success as a field cipher. This type of polyalphabetic cipher was designed by Blaise de Vigenere, a sixteenth century French mathematician. A vigenere cipher uses a different strategy to create the key stream. The key stream is a repetition of an initial secret key stream of length m, where we have 1 P= p1p2p3.. C= c1c2c3 K= [(k1,k2,k3km),(k1,k2,k3km),] Encryption: Ci= Pi+Ki Decryption: Pi= Ci-Ki One important difference between the vigenere cipher and the other polyalphabetic ciphers is that the vigenere cipher key stream does not depend on the plaintext characters; it depends only on the position of the character in the plaintext. In other words the key stream can be created without knowing what the plaintext is. Example mathematically She is listening this message should be encrypted using the keyword PASCAL. plaintext s h e i s l i s t e n i n g P values 18 7 4 8 18 11 8 18 19 4 13 8 13 6 key 15 0 18 2 0 11 15 0 18 2 0 11 15 0 C values 7 7 22 10 18 22 23 18 11 6 13 19 2 6 Ciphertext H H W K S W X S L G N T C G Another way to look at viginere ciphers is through what is called a Vigenere Tableau. The first row shows the plaintext character to be encrypted. The first column contains the characters to be used by the key. The rest of the tableau shows the ciphertext characters. To find the ciphertext for the plaintext she is listening using the word pascal as the key, we can find s in the first row, p in the first column, the cross section is the ciphertext character H. We can find h in the first row and A in the second column, the cross section is the ciphertext character H. The same method should be followed until all the ciphertext characters are found. C:UsersmadhuDesktoptable.PNG Vigenere Tableau Cryptanalysis of Vigenere Cipher Vigenere ciphers do not preserve the frequency of characters. The cryptanalysis here consists of two parts for finding out the length of the key and finding the key itself. Several methods has been devised to find the length of the key but one method called kaisiski test, the cryptanalysis searches for repeated text segments, of atleast three characters, in the ciphertext. Suppose that two of the segments are found and the distance between them is d. The cryptanalyst assumes that d/m where m is the key length. If more repeated segments with distances d1,d2,d3.dn then gcd (d1,d2,d3,..dn)/m. This assumption is logical because if two characters are the same are k*m (k= 1,2,) characters part in the ciphertext. Cryptanalyst uses segment of at least three characters to avoid the cases where the character in the key are not distinct. After the length of the key is found, the cryptanalyst uses the idea of dividing the ciphertext into m different pieces and applies the method used to crypt analyze the additive cipher, including the frequency attack. Each ciphertext piece can be decrypted and put together to create the whole plaintext. Vigenere Cipher Using Cryptool To perform vigenere cipher encryption a new document is opened and then the encryption and decryption is performed. C:UsersmadhuDesktopvin1.PNG This plaintext document is encrypted using the vigenere encryption algorithm by selecting the keys crypt/decrypt/vigenere following which another dialog box appears. C:UsersmadhuDesktopvin3.PNG By clicking on the Encrypt button opens a new window that contains the encrypted text. C:UsersmadhuDesktopvin2.PNG The plaintext of this document can now be obtained by selecting crypt/decrypt/vigenere. In the dialog box which appears then where the key with which the document was encrypted. This time the document is to be decrypted. Therefore the decrypt button must be selected. C:UsersmadhuDesktopvin3.PNG By clicking on the decrypt button the plaintext document appears immediately. C:UsersmadhuDesktopvin4.PNG To find the key with which the document was encrypted. Restore the encrypted document window and then select analysis/ciphertext only/vigenere, following with which the text will automatically be analyzed. C:UsersmadhuDesktopvin5.PNG It is possible to work out the key length from the regular peaks in the autocorrelation. It is correctly calculated at 6 characters. C:UsersmadhuDesktopvin6.PNG When the continue button is clicked, another dialog box opens to display the key that has been computed. C:UsersmadhuDesktopvin7.PNG By clicking on the decrypt button the dialog box disappears and another window opens which contains the plaintext. C:UsersmadhuDesktopvin8.PNG Hill Cipher Hill cipher is invented by Lester S. Hill. This polyalphabetic cipher divides the plaintext into equal size blocks. The encrypted one at a time in such a way that each character in the block contributes to the encryption of other characters in the block. Hill cipher belongs to the category of ciphers called block ciphers. C1= (+ + ) mod 26 C2= (+ + ) mod 26 C3= (+ + ) mod 26 The encryption algorithm takes m successive plaintext letters and substitute for them m ciphertext letter. The substitution is determined by m linear equations in which each character is assigned a numerical value (a=0, b=1,c=2, ..z=25). This can be expressed in terms of column vectors and matrices = mod 26 C = KP mod 26 where C and P are column vectors representing the plaintext and ciphertext. K is the encrypting key. Example for Hill Cipher: Plaintext: pay more money Key (K) = C = KP mod 26 = mod 26 = = LNS For plaintext pay, ciphertext is LNS. The entire ciphertext is LNSHDLEWMTRW. For the decryption of the hill cipher is done using the inverse of the matrix K. Cryptanalysis of Hill Cipher Ciphertext-only attack on hill cipher is difficult. Even brute force attack on a hill cipher is extremely difficult because the key is an m*m matrix. Each entry in the matrix can have one of the 26 values. At first glance, this means that the size of the key domain is. Secondly the hill ciphers do not preserve the statistics of the plaintext. Frequency analysis cannot be run on single letters, diagrams and trigrams. A frequency analysis of words of size m might work, but this is very rare that a plaintext has many strings of size m that are the same.
Wednesday, November 13, 2019
Jack Black :: essays research papers
I. INTRO Me and my brother Kyle, we were walking down this long and lonesome road, when all of a sudden there shined a shiny teacher, in the middle of the road, and she said, write the best speech in the world, or Iââ¬â¢ll eat your soul. If you havenââ¬â¢t figured it out already I chose to do my speech on the great Thomas Black or better known as Jack Black. Actor, comedian, singer songwriter, and lead vocalist for tenacious D. How many people really know anything bout Jack Black, other than he has been in some movies, played some so-so parts, and seems to make an ass of himself? Well then let me fill you in. II. BODY A.à à à à à Thomas Black, born august 28th, 1969 in Hermosa Beach, California a.à à à à à mother and father satellite engineers and jack Only child together, b.à à à à à always battling for their attention. At this point young Jack went to Hebrew school, were even then he was hailed as the class clown. B.à à à à à His parents divorced when he was 10 and a.à à à à à moved 8 bedroom house mom near MGM studios. b.à à à à à rented out rooms Jack came to know a music loving journalist C.à à à à à At this time jack became a troubled student only interested in music, arts, and theatre a.à à à à à age 8, played the wizard in a summer camp production of wizard of oz, b.à à à à à muscled his way into every show he could. D.à à à à à age of thirteen first TV ad for the activision game Pitfall, a.à à à à à not a sign that that jacks acting career moving upwards. b.à à à à à 15 jack got into cocaine, c.à à à à à stolen money from his mom sent school for difficult teens, d.à à à à à on campus therapists helped him greatly. E.à à à à à It was at a specialist arts and science school that he rediscovered At UCLA member of Tim Robbins acting troupe and it was now that Black Kyle Gass. a.à à à à à comic possibilities of stadium Rock. F.à à à à à two chunky guys bashing on acoustic guitars, tribute to the greatest one a.à à à à à biggest cult bands of the late 90ââ¬â¢s and 2000ââ¬â¢s. G.à à à à à The Dââ¬â¢s act showcased blacks theatrical abilities, amazing vocals, and gassââ¬â¢s support on the guitar a.à à à à à smoking pot, their musical and sexual powers, and subjects right out of dungeons and dragons. H.à à à à à The duo began playing together in 1994, Alââ¬â¢s Bar, playing just one number a.à à à à à the afore mentioned homage to the greatest song, ââ¬Å"Tribute.â⬠I.à à à à à film debut in 1996ââ¬â¢s Bio-Dome. hit it big, a.à à à à à Beck, Pearl Jam, and the Foo Fighters. J.à à à à à 2001 critical mass second nation wide tour selling out shows K.à à à à à successfully maintaining band comedic star a.à à à à à High Fidelity, with Jon Cusack Tim Robbins Jack Black :: essays research papers I. INTRO Me and my brother Kyle, we were walking down this long and lonesome road, when all of a sudden there shined a shiny teacher, in the middle of the road, and she said, write the best speech in the world, or Iââ¬â¢ll eat your soul. If you havenââ¬â¢t figured it out already I chose to do my speech on the great Thomas Black or better known as Jack Black. Actor, comedian, singer songwriter, and lead vocalist for tenacious D. How many people really know anything bout Jack Black, other than he has been in some movies, played some so-so parts, and seems to make an ass of himself? Well then let me fill you in. II. BODY A.à à à à à Thomas Black, born august 28th, 1969 in Hermosa Beach, California a.à à à à à mother and father satellite engineers and jack Only child together, b.à à à à à always battling for their attention. At this point young Jack went to Hebrew school, were even then he was hailed as the class clown. B.à à à à à His parents divorced when he was 10 and a.à à à à à moved 8 bedroom house mom near MGM studios. b.à à à à à rented out rooms Jack came to know a music loving journalist C.à à à à à At this time jack became a troubled student only interested in music, arts, and theatre a.à à à à à age 8, played the wizard in a summer camp production of wizard of oz, b.à à à à à muscled his way into every show he could. D.à à à à à age of thirteen first TV ad for the activision game Pitfall, a.à à à à à not a sign that that jacks acting career moving upwards. b.à à à à à 15 jack got into cocaine, c.à à à à à stolen money from his mom sent school for difficult teens, d.à à à à à on campus therapists helped him greatly. E.à à à à à It was at a specialist arts and science school that he rediscovered At UCLA member of Tim Robbins acting troupe and it was now that Black Kyle Gass. a.à à à à à comic possibilities of stadium Rock. F.à à à à à two chunky guys bashing on acoustic guitars, tribute to the greatest one a.à à à à à biggest cult bands of the late 90ââ¬â¢s and 2000ââ¬â¢s. G.à à à à à The Dââ¬â¢s act showcased blacks theatrical abilities, amazing vocals, and gassââ¬â¢s support on the guitar a.à à à à à smoking pot, their musical and sexual powers, and subjects right out of dungeons and dragons. H.à à à à à The duo began playing together in 1994, Alââ¬â¢s Bar, playing just one number a.à à à à à the afore mentioned homage to the greatest song, ââ¬Å"Tribute.â⬠I.à à à à à film debut in 1996ââ¬â¢s Bio-Dome. hit it big, a.à à à à à Beck, Pearl Jam, and the Foo Fighters. J.à à à à à 2001 critical mass second nation wide tour selling out shows K.à à à à à successfully maintaining band comedic star a.à à à à à High Fidelity, with Jon Cusack Tim Robbins
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