Accounting For Managers Example

Accounting For Managers Example Accounting For Managers – Coursework Example Outsourcing/Offshoring and Re-Verticalization 5th April Outsourcing Offshoring and Reverticalization Emergently, U.S. companies are shifting their focus from outsourcing and offshoring of their operations and subsequently relocating them to the United States. According to Noreen, Brewer, and Garrison (2014), the reversal of the offshoring and outsourcing practice has gained prominence as the leading companies opt to re-strategize their operations by relocating foreign subsidiaries back into the country. This essay is aimed at discussing the advantages and disadvantages of outsourcing and offshoring versus the re-establishment of companies back into the United States. Outsourcing/ OffshoringAdvantages Outsourcing and offshoring practices have been characterized by key advantages that have led to their widespread adoption. Outsourcing enables companies to transfer production tasks to specialized vendors with the expertise and resources in a particular field. The model therefore leads to high quality products and saving on time. In addition, offshoring facilitates steady growth with limited overhead costs (Noreen et al. 2014). Through offshoring, firms are exposed to low-cost labor and readily available raw materials. On the other hand, outsourcing enhances risk sharing as companies shift selected responsibilities to other vendors. In relation to corporate tax, foreign subsidiaries have provisions to defer paying corporate tax until the earnings are transferred back into the United States. Subsequently, the demerits of outsourcing and offshoring practices have been the focus of public debate in light of the recent economic recession.Reverticalization of Outsourcing and Offshoring Offshoring majorly leads to the transfer of employment opportunities to the emergent market. This is in contrast to the emergent trend of re-verticalization that is rooting for the relocation of key companies into the US. Re-verticalization positively contributes to the creation of job o pportunities in the country and revitalization of the economy through the 35 % corporate tax (R. Hira & A. Hira, 2008). The relocation of firms in the US further underlines effective management of confidential data by eliminating third parties as opposed to offshoring that majorly avails recruitment and payroll information to offshoring vendors. Re-verticalization further eludes risks associated with hidden costs resulting from international transactions and contracts that add up to the overhead costs. Consequently, re-verticalization of the key operations of companies also advances the company’s focus on customers. With offshoring, vendors engaged with numerous organizations thereby failing to meet client-specific needs of an organization (R. Hira & A. Hira, 2008). In contrast, re-verticalization concentrates on the core operations of an institution based on corporate and business strategy of the company. ReferencesHira, R., & Hira, A. (2008). Outsourcing America: The true c ost of shipping jobs overseas and what can be done about it. New York: Amacom.Noreen, E. W., Brewer, P. C., & Garrison, R. H. (2014). Managerial accounting for managers. S.l.: McGraw-Hill/Irwin. Accounting For Managers Example Accounting For Managers – Coursework Example Relevance of a Budget to an Organization s 14th April Relevance of a Budget to an Organization According to Reimers (2007), financial planning in an organization is underpinned with effective budgeting tools and in this regard he defined a budget as an organization’s quantitative expression of financial plans for a future period that could range between months or years. This essay is aimed at examining the relevance of preparing and utilizing a budget in an organization. Preparation of a budget is requisite in the determination of the capital structure of an organization. Through the application of budgetary tools, management is able to realign effectively financing of assets through the perfect matrix of equity, debt and securities (Garrison et al., 2015). As a result of capital budgeting, the management will be better placed to formulate strategic goals, accurately estimate and forecast cash flows, control and monitor organization’s expenditures. The budget is also i nstrumental in the formulation and amendment of financial policies. According to Reimers (2007), the budget constitutes an integral part in the decision-making framework within an organization. As a decision making tool, the budget explicitly depicts the financial plans of an organization thereby providing a framework for the development of appropriate policies and strategies on future undertakings. Garrison et al., (2015) noted that the importance of a budget is further underlined with its role in organization performance monitoring. Organizations should prepare a budget to facilitate comparability of the actual performance of a firm against the previously forecasted performance. Vis a vis, the budget provides the management with the baseline for the evaluation of the performance of the organization within a specific period. Similarly, based on the organization’s performance, the management is able to evaluate the emergent market trends and strategize on the future performa nce of the firm (Garrison et al., 2015). In addition, organizations should prepare budget in order to reduce uncertainties associated with market trends through effective planning for the limited resources, balancing of inflow and outflow of funds and strategic investment of organization’s income. ReferencesGarrison, R. Noreen, E. and Brewer, P. (2015). Managerial Accounting (15th Edition). New York, U.S: McGraw-Hill/Irwin.Reimers, J. (2007). Financial accounting. Upper Saddle River, N.J.: Prentice Hall.

How to Conjugate Brosser (to Brush)

How to Conjugate Brosser (to Brush) The French verb brosser means to brush. To say I brush my teeth or She is brushing her hair, you would use the reflexive se brosser. (Je me brosse les dents and Elle se brosse les cheveux.) Brosser is a regular -er verb. How to Conjugate the French Verb Brosser Like any regular -er verb, you start conjugating brosser by determining the stem. The stem is bross- (the infinitive minus -er), and you complete the conjugation by adding the ending that matches the subject pronoun and tense youre using. These charts will guide you to choosing the proper ending. Present Future Imperfect Present participle je brosse brosserai brossais brossant tu brosses brosseras brossais il brosse brossera brossait nous brossons brosserons brossions vous brossez brosserez brossiez ils brossent brosseront brossaient Subjunctive Conditional Pass simple Imperfect subjunctive je brosse brosserais brossai brossasse tu brosses brosserais brossas brossasses il brosse brosserait brossa brosst nous brossions brosserions brossmes brossassions vous brossiez brosseriez brosstes brossassiez ils brossent brosseraient brossrent brossassent Imperative (tu) brosse (nous) brossons (vous) brossez How to Use Brosser in the Past Tense To say you brushed something, youll most likely use the passà © composà ©. Brosser uses the auxiliary verb avoir and its past participle is brossà ©. However, whenever youre constructing the passà © composà © with a reflexive verb, the auxiliary verb is à ªtre. For example: Je me suis  brossà © les dents.I brushed my teeth. Il a brossà © le chat.He brushed the cat.

Assignment for Operations Management course Example | Topics and Well Written Essays - 500 words

For Operations Management course - Assignment Example With batch manufacturing process, a specific process is designed for the product where it has to go through all stages on by one. Since producing caps undergoes several steps, batch method would be suitable simply because caps must finish production in one stage before the next one. Batch production is suitable when producing similar things. It reduces the time required to change machine or materials in producing things. The suitable production process for the company would be batch production (Schroeder 254). Customers are friends of restaurant simply because they must visit the place in order to have something. Mom’s kitchen restaurant offers a limited menu to customers on a daily basis. In order to retain its customers, Mom’s restaurant has to change its menu slightly. It is the work of the restaurant to ensure that customers have been satisfied. In producing all foods in the right manner and time, job production process is one suitable for the restaurant. Job or single product process is suitable when producing items that have a different style of production. Production of different things run parallel and production of one does not interfere with the production of the other. A team of small people with different skills work towards realizing goals of the company. The reason why job production process suits companies such as the restaurant is because they enable production match the customer’s needs. Customers feel satisfied something that allows him or her return for more services next time. I would ensure that all items of the day are produced parallel in order to ensure they are ready by the time. Customers in a restaurant have different tastes and specifications that may prevent the company from early production. Job production process helps customers give their specifications and in return get their desired services (Schroeder 354). Commonly, Six Sigma theory have

Assignment 4 Example | Topics and Well Written Essays - 1000 words - 4

4 - Assignment Example Secondly, a leadership is defined by the level of ensuring cooperativeness between all the stakeholders involved. A good example could be that of Steve Jobs, who worked with Woz to start the Apple Company in his parent’s garage. Later, the company grew to become one of the world’s largest companies. Thirdly, a leader must be courageous and learn how to deal with challenges as they come. Further, a leader must be dedicated and willing to lead the company or the organization into greater heights. The world is changing due to evolution in all areas especially in the areas of technology. Therefore, a leader must be willing to drive his company through all these areas and deliver the best to all its clients. Finally, a leader must be creative in all aspects f management in the organization. This gives a company a competitive edge against its rivals in the global market. From our case study, Fujio Cho who is the leader of the Toyota Motor Corporation displays the true aspects of a leader in different ways. His unique leadership has enabled the company to conquer the international market. He has a total understanding of globalization that includes the needs of their clients in the global market. Through his able management, he has enabled the company to assess and determine the needs of the clients in the global market. For any leader to succeed in the global market, he or she must adopt the concepts of both localization and globalization. According to most analysts in this field, this is the most challenging issue faced by leaders all over the world. A global leader must and needs to fulfill these two perspectives on the business environments. A leader must also demonstrate a successful plan in the area of business development. This is achieved by clearly understanding the important values of the company and later developing strategies that will be used to achieve them in the cross-culture environment. In this case, Fujio developed a portfolio

Trends and issues in the development of information technology for Essay

Trends and issues in the development of information technology for EBusiness - Essay Example The Web services model allows any user access through the use of XML tags for information exchange using the other three standards: SOAP, UDDI, and WSDL. The distinguishing feature of Web services technology is that it allows provider and consumers to not be tied in to a particular service set and truly minimizing the impact of change to switch service providers. Thus information system built on Web services allows companies to seamlessly integrate provider's functionality into their enterprise software applications, such as Supply Chain Management, Enterprise Resource Planning and others. Use of the Internet for expanding business of the company is a reality, so those who ignore the high technologies will lose the race for competitive advantage. On the other hand, those who have embraced the power of e-commerce solutions are innovators. According to Australian Bureau of Statistics, 83% of businesses used computers, 71% of businesses use Internet access, and 23% of businesses had web sites in June 2003. Proportion of businesses placing or receiving orders via the Internet or web was 25% in purchasing and 6% in selling in 2001-2002 and 28% in purchasing and 13% in selling in 2002-2003. Business income attributable to receiving orders via the Internet or web was 5% or more for 42% of companies in 2002-2003. At that time main business perceptions of the benefits for the business of receiving orders via the Internet or web were increased number of customers (28%) and faster business processes (53%). Main business perceptions of placing orders via the Internet or web were time saving (86%) and ability to track orders (20%). (Australian Bureau of Statistics, 2006, para.11-18) An important issue for development of information technologies for application in e-commerce is Internet penetration. UNCTAD Report (2006, p.4) finds that number of Internet users continues to grow in all regions, in particular in Africa, whereas the market is the most mature in the United States. Despite high growth in many developing countries, Internet penetration rates are still very low. For example, China, the second largest Internet market in the world after the United States, has a penetration rate of only 6.3 per 100 inhabitants. While the number of computers is increasing substantially in developing countries, particularly in some of the emerging markets, computer penetration remains very low. The Report reveals that enterprises' Internet use is high (up to 90%) in developed countries and among medium-sized and large enterprises in developing cou

Espionage and Intrusion Technology in Russia

Espionage and Intrusion Technology in Russia Neil McGeever Spying and intrusion had been happening years before technology became involved. The increase in technology and the dependency on the internet has made espionage and intrusion simpler and more widespread. Various technology has been developed that allows different ways of collecting unlawful information and spying on enemies. Valuable data is being gathered and stored online, and will continue to increase with an emphasis on technology for performing tasks and operations over the internet. This data can be intercepted to provide priceless information. Spying on the public and hacking sensitive information is certainly breaching the law and new laws are being introduced to protect the government and organisations for partaking in these activities. The public have the right to civil and privacy protection from these actions and should be obeyed, however there are certain cases when this should be permitted, such as against terrorist groups and organisations. This paper will discuss the different technologies being used to collect private information and data. It will also explain the laws that it affects that exist to protect the public and the new laws being introduced to protect the government. Espionage, Intrusion, Technology, Legal, Russia. Russia, and previously the Soviet Union, has long been recognised as a country involved in spying and intrusion on rival countries and organisations since the early 1900s. The Soviet Union employed spies in the Cold War to collect information and secrets about the United States of America and were previously used in World War One. This continues today but very different, as specialised technology has been developed to hack and interfere with information, data and communications associated with their enemies. Different technology enables different ways of gathering and collecting this information and data. This revolutionary technology allows for quick and effective hacking and intrusion, which is nearly impossible to stop when it is happening and difficult to detect who is responsible. It can be performed hundreds and thousands of miles from the intended target so the offender, or offenders, cannot be caught nearby or close to the crime. Most of the technology used for these activities worldwide was developed in Russia, enabling the Russian government and organisations to easily obtain this technology without having to travel overseas. The Russian privacy law, the Personal Data Protection Act, is intended to protect the civil and privacy rights of the Russian people. This should be adhered to by the Russian government, but unfortunately it is not. Russia is a country that enjoys to spy on its own people and it has a mass surveillance system in operation to monitor its citizens every move and communications (Russias Spying Craze, 2013). The people of Russia are not happy with this as they should be given a right of privacy in their lives without having all their movements and phone calls monitored and recorded. This document will describe cyber-attacks performed by Russia on other nations, and their severity. Technology created and developed by Russian companies that are used by the Russian government and organisations to interfere and hack confidential and private information or data on other countries and its own people, will also be explained. The law to protect the privacy of Russian citizens will also be discussed and how it is side-stepped by the Russian government for their own convenience. Russia is regarded as one of the most active and prevalent nations involved in espionage and intrusion. Cyber-espionage is employed by Russia to hack and obtain secret information from top departmental government agencies and buildings for their own intelligence. They are supposedly responsible for hacking and leaking emails from the Democratic National Committee (DNC) to WikiLeaks in 2016 and to have violated the network at the White House and the State Department activity (Penn-Hall, 2016). The gains and ease of these cyber-attacks on other nations, and because it is difficult to identify who is involved or responsible for the attacks, allows them to continue with this. James Adams, the CEO and Co-Founder of Infrastructure Defense Inc. (iDefense), regards the Internet as a revolutionary system and declared that Cyberspace has become a new international battlefield (Constantine, 2012). The internet has no governing body or police force, which is perfect for executing such attacks and not be detected. Each country must stand on their own or with their allies, to strengthen their cyber security and defences, and continuously fear that another nation may make a significant breakthrough that poses additional threats to them (Interviews, 2001). This makes each country cautious of new and severe attacks that they may not be able to defend or protect from. Russia has been accused of organising cyber-attacks on many nations. Between 1998 and 2000, a succession of incidents and attacks on the US became known as the Moonlight Maze. This was an attack on hundreds of government databases such as the Pentagon, NASA and other agencies by a group of hackers that used specialised computer equipment (Constantine, 2012). The attacks were apparently traced to a mainframe located in Russia, however, they denied this and the perpetrators are supposedly still unknown. Russia has also been accused of a 3-week long cyber-attack on Estonia in 2008. These attacks started when Russia and Estonia were in dispute over Estonias plans to remove a Soviet Union war memorial in the countrys capital Tallinn. This encouraged Russia to target some of Estonias biggest organisations and corporations such as the president, government ministers, political parties, news organisations and the banks. Russia again denied involvement with Kremlin spokesman Dmitry Peskov sta ting that no way could the state be involved in terrorism (Thomas, 2009). Russia are not afraid to attack neighbouring countries, especially when they are much too powerful for lesser nations. More recently in March 2017, two Russian spies were charged with breaching Yahoo in 2014. This was performed with two other computer hackers and it affected over half a billion user accounts. It is regarded as one of the largest data breaches to occur in the United States of America. The Department of Justice have previously charged Russian hackers related to cyber-crime, however this is the first time that a criminal case has been brought against Russian government officials (US charges two Russian spies, 2017). Despite these charges, this will not deter Russian government officials and organisations to ending these activities. Many of the most common and most-used spy and intelligence technology employed today was developed in Russia. This technology was created from ideas the Soviet Union had to learn and uncover information and intelligence from other countries and from their own people. The Soviet Union wanted many ways of gathering knowledge and information in secrecy, so having various technologies to perform this, allowed to plan for every situation and scenario. One technology would be more useful than another in certain circumstances which prevented the attackers from being discovered and exposed. These technologies have only been developed from the late 1980s and upwards after the advancements in computers and other technology such as satellites and wired communication. The following will describe the technology used for collecting this information and data. Voice recognition technology was developed by the Speech Technology Centre (STC) in the city of Saint Petersburg. STCs beginnings started from a secret Soviet Union unit that had the backing of the Committee for State Security (KGB) and was developed during the Gulag system under Stalins rule. The roots of the company grew from a neighbouring prison that housed scientists and engineers, which was called the Sharashka Marfino. These scientists and engineers were forced to work to identify voices that were calling to foreign embassies in Moscow. Speech Technology Centre has also started to develop face recognition technologies along with voice recognition. STC announced in December 2012 that it installed the worlds first biometric identification platform, at a nation-wide level, that combines voice and face identification capabilities. This new system will allow authorities and governments to store images of suspects and criminals on a large database. STC has also claimed that it has invented algorithms that deliver reliable results even when facial characteristics have undergone physical changes, and the systems voice and face modalities can be used together or separately a voice sample or facial image alone is sufficient to make an identification. STC has publicly made it known that its surveillance technology is only used for utilitarianism uses, however they have been made available to strict and dictatorship government states such as Uzbekistan and Belarus. Most people will be unhappy with these developments as they fe ar that they will no longer have the right to privacy as their voice may be recorded without consent and that face recognition technology may mistakenly identify them for doing wrong. Another Russian firm have developed a facial recognition app. This involves submitting photos into the app and the app then searches through Vkontakte, the Russian social network version of Facebook, to find a match for the photo. The app is believed to have a 70% accuracy rate (Russian facial recognition, 2016). While some have no issues with the release of the app, others have concerns about privacy and the potential disclosure of personal information. The company do not have their own privacy policy but they have produced an acceptable use policy and licensing agreement to use on their American customers. The acceptable use policy states that the app can only be used for lawful purposes and the licensing agreement expects the licensee to establish their own privacy expectations (Chiel, 2016). Intercepting and interfering with private communications by the law has different procedures and standards in Russia compared to other countries. MFI-Soft is a Russian company that develops information security and telecommunications products for law enforcement agencies, voice over internet protocol (VoIP) carriers and internet service providers. The company has developed an interception technology capable of storing, detecting and analysing information that travels over the internet. The company also states that it develops products for national security and intelligence agencies and for the military. It is the largest Russian producer of telecommunications traffic interceptors and has developed a deep packet inspection filtering tool called Perimeter-F. Russia has recently implemented a new law that states that companies must store data associated with Russian citizens on Russian soil. This law is an attempt by Russia to gain control of the internet and to eliminate all the data stored on Russian people from other countries. The authorities want superior access to online data by domestic security services and to reduce the access to the data by other countries. Multi-national companies such as Facebook and Google are not happy with this law as they would have to move massive data to servers within Russia borders and to inform Roskomnadzor, the Russian internet watchdog, about their location (Walker, 2015). This is a massive operation for multi-national companies to accomplish as Russia is a huge country with a population of well over 100 million people. Russia has recently blocked LinkedIn because they didnt comply with the new laws and didnt store information about Russian people on servers inside Russia. Roskomnadzor had discovered that LinkedIn had broken their laws on storing data and acted accordingly. President Putins spokesman Peskov again said that the blockage is in strict accordance with the law and that the Kremlin will not intervene or interfere with the banning of LinkedIn (Matthew, 2016). Companies that do not adhere to Russian laws regarding data storage will be punished. The traditional way of listening in on private incoming phone calls is done by monitoring the telecom operator. Due to the massive and continuous increase in mobile phone usage over the years, it is much simpler and effective to intercept phone calls there and then on the spot. Discovery Telecom Technologies (DTT) was established in Moscow and have developed a system that makes this possible. The companys In-Between Interception System operates by imitating a mobile phone tower and draws in the signals that allows the devices operator to secretly listen and record the phone call. It claims to have the Kremlin and the Federal Security Service of the Russian Federation (FSB) as some of its clients. Some Russian people are evidently not happy with this surveillance. The Russian government were brought before the European Court of Human Rights because of their surveillance and interception of mobile phone communications in accordance with Article 8 of the European Convention on Human Rights (See Appendix A). Roman Zakharov, complained that Russian law did not sufficiently protect against uncertainty and abuse from authorities and that it breached his right to privacy (European Court, 2016). Although this system was aimed at protecting the public and preventing crime, it did not guarantee protecting against abuse. The Court suggested that there was high risk with a system that had direct access to all mobile phone communications. The Court also believed that Russian law did not meet the quality of law requirement and that it was not necessary in a democratic society (Soldatov Borogan, 2013). The Russian government has introduced new laws and amended the Constitution in recent years because of espionage and intrusion, to lessen and prevent these problems in the future. Article 15, paragragh 4 of the Constitution of the Russian Federation outlines that universally-recognized norms of international law, and international treaties and agreements of the Russian Federation shall be a component part of its legal system (Data Protection, 2016). This includes the ratification of the Strasbourg Convention for the Protection of Individuals regarding the Automatic Processing of Personal Data (ETS No. 108) by Russia in 2005. The right to privacy, which includes the privacy of telephone and other communications is recognised in Article 23 of the Constitution, and the collection, use and storage of information about a person without their consent is prohibited in Article 24. The laws and requirements of data protection and privacy are outlined in the Federal Law No. 149-FZ on Information, Information Technologies and Data Protection and the Federal Law No. 152-FZ on Personal Data actions (Data Protection, 2016). These laws and articles of the Constitution are implemented to protect the public from the illegal collection of data and intrusion on their life. Individuals have the right to privacy and to only agree to this by giving consent for those. The Russian government are happy to collect information and spy on the public and this was evident in 1995. The Law on Operative Search and Seizures was legalised that allowed the FSB to operate a legal interception system called SORM, which enabled authorities to receive information from internet providers and phone operators. This technology allowed the Russian Security Service to monitor emails, phone calls and internet searches. Without consent and with improper use, the Russian people could fight for their right to privacy if they feel they are being violated against. Other laws have been established and signed to protect against international intrusion and surveillance. The President of the Russian Federation, Vladimir Putin, signed the new Federal Law No. 374 on July 6, 2016, on Amending the Federal Law on Counter Terrorism and Select Legislative Acts of the Russian Federation Concerning the Creation of Additional Measures Aimed at Countering Terrorism and Protecting Public Safety. This recently adopted law contains several conditions that specifically outline the rights of intelligence and secret services when observing private electronic communications and allows law enforcement agencies to collect individual computer information. The law describes the requirements about the identification of users and the safeguarding of metadata that is transmitted across networks by operators of telecommunication networks. This law works in parallel with the Federal Law on Information and Information Technology, which is an obligation of network operators, to keep metadata about all connections, transmissions, and receipts of voice information, written texts, images, sounds, video, and other messages transferred through communications networks for three years. Transmitted messages, telephone communication records and other communication information must be saved by network operators for up to six months. The law also enforces providers of information to report all information required for the description of received, transferred, or delivered electronic communications to the Federal Security Service. Failing to provide this information results in a fine (New Electronic Surveillance, 2017). The Russian government are introducing these laws to protect themselves and other agencies from repercussions and from legal action being taken. However, people can bring their case to the European Court if they feel they have been severely and wrongly victimised. In 2012, Russian President Putin signed another bill into law regarding crimes by espionage and state treason. The Russian Federal Security Service (FSS) proposed the bill to highlight that espionage and revealing state secrets are a form of state treason. The FSS also wanted the new law to emphasise the need to prosecute people or organisations that are involved in helping international organisations engaged in antagonistic activities such as state treason. This new legislation covers the assistance given to an international organisation by a Russian national targeting the security of Russia, in addition to support given to a foreign country or organisation showing aggressive movements against Russia. The support given to foreign countries or organisations that define state treason is explained in Article 2, paragraph 4 of the Law as financial, material, technical, advisory or any other support given to a foreign country or to international or foreign organizations engaged in activities against the security of the Russian Federation (Federal Law No. 190-FZ). Another area of Federal Law No. 190-FZ has been amended to state that any person that gains knowledge of state secrets and discloses such information to a foreign or Russian organisation will be liable for such act, whereas before, it was only persons who had been entrusted with the information that would be liable and prosecuted. This law has also established a new crime for anyone convicted of breaking this law, which may provide a prison term of up to four years or a fine. This new law covers illegal access to state secrets due to theft, violence and other methods. This punishment for this crime may be a prison term of betw een three to eight years if the person or people are convicted of using more specialised techniques of espionage (Espionage and State Treason, 2017). Russia will continue to spy on other nations and hack confidential information as they will constantly be paranoid and in fear that other countries and organisations are planning terrorism or other attacks against the state. They are also aware that enemy countries are engaged in spying and intrusion as most of the super power nations of the East and West are involved in this activity. Russia recognises that information is a valued asset, which needs to be protected, whether at peace or at war. When using this information and data correctly, the enemy can be beaten militarily and politically, and without having to occupy the country. New laws will be introduced in the future and the Constitution will be amended as ambiguities will be exposed in Russian laws as an unhappy Russian society will continue to pursue their protection for civil and privacy rights. Also, large corporations, who can seek powerful legal advice will not be intimidated or afraid to stand against the Russian administration. In recent years, the ban on overseas companies and organisations from storing data about Russian people outside of Russia was introduced, however multi-national companies were causing no harm and only storing the data on databases for their own use. Russia just does not want this data in the hands of other groups and organisations out of fear of the knowledge gained from others from this data. Data is the new oil was phrased by Clive Humby in 2006, a UK Mathematician and architect of Tescos Clubcard scheme (Data is the new oil, 2013), to highlight the massive use of technology and storage of data. Data and information collected legally and illegally is a powerful resource for government bodies and organisations. The increase in the use of technology and the internet has led to a growth in data stored online. For example, data uncovered may have been used to plan and prepare for organised attacks against the state, or for criminal gangs and groups to plan their own attacks. Technology used to collect this data will divide opinions, and if the technology is used unlawfully such as secretly collecting data about Russian people, it will cause discontent among the Russian public. This technology will clearly be a benefit for uncovering and capturing criminals but should not be used widespread to collect information on everybody. The Russian government needs to be careful about crossing this dividing line. References ComputerWeekly. 2017. Russian personal data law set to come into force despite fears. [ONLINE] Available at: http://www.computerweekly.com/feature/Russian-personal-data-law-set-to-come-into-force-despite-fears. [Accessed 19 February 2017]. Early Cold War Spies: The Espionage Trials That Shaped American Politics Central Intelligence Agency. 2017. Early Cold War Spies: The Espionage Trials That Shaped American Politics Central Intelligence Agency. [ONLINE] Available at: https://www.cia.gov/library/center-for-the-study-of-intelligence/csi-publications/csi-studies/studies/vol51no2/intelligence-in-recent-public-literature.html. [Accessed 19 February 2017]. The Guardian. 2017. Spies, sleepers and hitmen: how the Soviet Unions KGB never went away | World news | The Guardian. [ONLINE] Available at: https://www.theguardian.com/world/2014/nov/19/spies-spooks-hitmen-kgb-never-went-away-russia-putin. [Accessed 19 February 2017]. International Business Times UK. 2017. Russia gets new Putin-approved cybersecurity doctrine following cyberespionage attack fears. [ONLINE] Available at: http://www.ibtimes.co.uk/russia-gets-new-putin-approved-information-security-doctrine-following-cyberespionage-attack-fears-1595050. [Accessed 19 February 2017]. Roland Heickerà ¶. 2010. 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Brothers of the Bible Essay -- Christianity God Jesus Cain Abel Essays

Brothers of the Bible The Old Testament sibling rivalries between Cain and Abel, Esau and Jacob, and Joseph and his brothers were similar in some ways and different in others, but they all hold lessons for us today, for brothers today still face many of the same problems in life that challenged brothers thousands of years ago. Cain and Abel were in a situation much more unique than Esau and Jacob, and Joseph and his brothers faced, for the society they lived in was extremely small, and they each had a direct relationship with God. As the book of Genesis tells us, Cain was the first born son of Adam and Eve. Their next son was a boy whom they named Abel. As Cain and Abel grew up both took responsibilities for making a living. Abel took care of the sheep and Cain became a farmer. (Genesis 4:7) Both brothers in the space of time began to offer sacrifices unto God. Cain, being a farmer, offered the produce of his fields, and Abel offered the first-born sheep with its fat. God had respect for the offering of Abel but rejected the offering of Cain. It thus comes as something of a surprise that God accepts Abel?s offering but not Cain?s. Two puzzles emerge: (1) We are not told how Cain discovered that neither he nor his offering was accepted. Given God?s way of responding in the story, Cain may have told directly. (2) No rationale is given, hence God?s action appears arbitrary (Abingdon, 373). The biblical text gives no explicit reason for God?s preference for Abel?s offering. This has given rise to speculation. (Doubleday) And envious of his brother so angered Cain that he killed him. Cain?s response ? the downcast face ? reveals more the idea of dejection, feelings associated with rejection, than anger. Cain must care about what God thinks of him and his sacrifice. But the ba sic issue becomes not that Cain acts in a dejected fashion, but how he responds to God?s interaction with him about his dejection. That God responds at all reveals a divine concern for Cain. (Abingdon, 373) When God confronted Cain with what he had done and asked, ?Where is Abel your brother Cain replied, ?Am I my brother?s keeper (Genesis 4:15) The answer is yes, and relates to Esau and Jacob, Joseph and his brothers, and to us today, for we are all our brother?s keeper. We live our lives in close relation to our family, neighbors, friends, and even people we only casually me... ...howing us that when the ancient Israelites got involved in sibling rivalries they didn?t fool around, they also illustrate for modern day readers how harmful parental favoritism can be. Today?s parents should make every effort to treat their children equally, for the psychological consequences may be severe if they don?t. Finally, these Old Testament stories demonstrate to us today that sibling rivalries can be controlled if brothers or sisters make efforts to treat one another fairly. They show us as well that it is very important for siblings to forgive one another if their rivalries lead to hard feelings or even lengthy estrangement. Bibliography Abingdon. The New interpreter?s Bible, Volume 1. Nashville, TN: Abingdon Press, 1994. Chait, Israel. ?Joseph and His Brothers.? Online. Available: http://www.mesora.org/_private/mesora.html. 20 June 2001. Doubleday. The Anchor Bible Dictionary, Volume 1. New York: Doubleday Dell Pulbishing group, 1992. Smith, Dictionary of the Bible. London, 1893. The Holy Bible. New York: Thomas Nelson Publishers, 1983. White, Ellen G. Patriarchs and Prophets. Washington D.C.: Review and Herald Publishing Association, 1958.