How committed is Canada, with respect to environmental security in the

In Canada, concerns involving environmental security are not the top priority. But due to recent research, Canada must be more strongly committed to environmental security due to increasing environmental problems internationally. There are many ways Canada can stay committed to environmental security, for example, increased funding to Canada’s Department of National Defence’s Environment Department. Also to stay committed to increased access and support to Voluntary Environmental Programs across Canada. Finally to completely stay up to world standards in environmental security, Canada must implement an effective environmental planning system. Throughout the essay, the topic at hand will be if Canada is able to implement these actions to make the nation more environmentally stable and explain that environmental security should be a main means of concern in Canada. Canada’s Department of National Defence (DND) created the Environment Department on 1983. What motivated the DND to do so was that there was an outrageous amount of environmental issues emerging in 1983 within Canada. The Environment Department started with energy conservation, then forestry and vegetation concerns, and on to storage tanks and sewage treatment facilities. Over time, the department realized that one of their main concerns was sites contaminated by prior military practices, such as disposal of chemicals or ammunition. There is a policy in place for site closures and to ensure that the pollution of these sites is diminished. The policy is the Canadian Environmental Assessment Act and it governs issues such as the acquisition of a new base or the closure of a facility. Many sites have been found across Canada and are under control but sadly the Environment ... ...meet all eight steps in the environmental planning system. Therefore once these eight pieces of criteria are met, Canada will be strongly committed to environmental security. In conclusion, the steps needed to make Canada more committed to environmental security are in place. It is up to the Canadian government and also the Canadian population to realize what is available and help our nation when it comes to environmental security. Whether it be increased funding to the DND’s Environment Department or increased accessibility and support to Canadian VEPs. And most importantly, meeting the eight steps of the environmental planning system. The information and resources are all there for Canada, the federal, provincial and local governments must now use these resources to improve the environmental security across the true north strong and free, the land we call home.

Edgar Allan Poe’s ‘The tell-tale heart’ and Ray Bradbury’s ‘The fruit at the bottom of the bowl’ Essay

Compare and contrast the main themes from Edgar Allan Poe’s ‘the tell-tale heart’ and Ray Bradbury’s ‘the fruit at the bottom of the bowl’. The two stories both contain crime, punishment and murder. The two stories both contain two men who become obsessed with either his own or someone else’s body part. They seem very similar but they are actually quite the opposite†¦ The writers both build up tension in there stories they make this clear by adding something about the item in nearly every line, which makes the reader clear of what is going on. Ray Bradbury tries to give us a clue in his title what the story is about, before you have read the story the title is not clear but after you have read the story it becomes clearer, the man in the story murders someone and gets obsessed with cleaning, as he wants to get rid of the evidence. The author uses the metaphor ‘the fruit at the bottom of the bowl’ to emphasise that the man is so obsessed with the evidence and what can be seen he has forgotten about the things that are deeper than the surface what the eye can’t see, like the fruit that is at the bottom of the bowl. In this story we are not given a name, sex or given any kind of information about the character, which is rather strange. Edgar Allan Poe does the same kind of thing with his title ‘the tell-tale heart’ this as well is not clear to us until we have read the story his title explains what happens when the character is caught he/she breaks down in front of two policemen because of his/her heart, his conscious is telling him what to do and finally the character breaks down. The story is about a mad person ‘†¦that I am mad’ who is disturbed by one mans eye and can’t take it no longer and eventually murders the man and gets caught when he/she breaks down in front of two officers, but he/she only thinks they have killed the eye but they don’t realise they have killed the man but deep in there heart they know they have done wrong and their conscious gets the better of them. The fruit at the bottom of the bowl is set at midnight ‘the clock ticked midnight’ and the character who is William Acton becomes obsessed with cleaning as he has killed a man (Huxley) and wants to get purge of the evidence in nearly every line it mentions something about his hands or fingers he is trying to remember what his hands or fingers have touched ‘the fingerprints were every, everywhere!’ at the end of the story it doesn’t tell us if Acton was caught it leaves us to guess what is going to happen to him. As in the tell-tale the character (who we are not told a name or sex) is mad and becomes obsessed with an eye of a man ‘I think it was his eye, yes his eye’ and that’s what causes the murder and we do know that he is caught. They both committed the crime by murder. We do assume that both the main characters are taken away and given prison sentences but it doesn’t actually tell us this is happening because of the way the stories are set out with the flash backs, the past and present tenses we do not know if the story is being told to us even from a prison cell or if they have already received there punishment it leaves us in suspense to what is going to happen to them or what has happened to them. It does give us an idea that they are already sentenced because they are telling the story in the past presents. In the tell-tale heart the narrator is telling the story he or she starts to go mad when he mentions the eye and he starts to build up tension when it comes to the end where the character breaks down in front of the two officers the character breaks down because of the heart beaten in his head but I don’t think he does hear this in his head I think it is his conscious telling him to confess to what he has done in the written story they show this by adding a lot of explanation marks because he is breaking down and it is all happening so fast ‘I could bear those hypocritical smiles no longer! I felt I must scream or die!’ In the two stories the characters choose to kill their victim. In the tell-tale heart the character planned to kill the man he couldn’t take the sight of the eye anymore ‘I made up my mind to take the life of the old man, and thus rid myself of the eye forever’ as in the ‘fruit at the bottom of the bowl’ it was done more spontaneously he just ended up having an argument with a man called Huxley and Acton (the main character) ended up strangling Huxley and killing him. Even though the two stories seem very alike they have their differences. In the ‘fruit at the bottom of the bowl’ the writer uses a range of sentences when he is talking about the past he uses long sentences and in present he uses shorter sentences also the author writes the story after the murder is committed and tells us how the murder is accomplished by using flash backs and includes us into the story when he is talking in the present, which makes the story seem more eerie, as the ‘the tell-tale heart’ is told in a slightly different way it doesn’t use the same style of writing he writes in one format instead of two. He writes in the first person ‘hearken I and observe how healthily- how calmly I can tell you the whole story’. He starts the beginning of the story talking to the reader which drifts you in to the story because the character is not talking sense ‘I heard all thing in heaven and in earth. I heard many things in hell so how then am I mad?’ and you become confused to what is going on and makes you want to read on to find out what the character is saying and what he is on about? In the tell-tale heart the character mentions that he has gone mad ‘why will you say then that I am mad?’ he has lost his mind and I think that is punishment enough for him because he has took away someone’s life now he has had his mind taken from him. In the fruit at the bottom of the bowl I don’t think Acton has gone insane he just becomes obsessed with trying to get disposal of the evidence and this is what makes him become obsessive. I don’t think before the murder either of the characters were mad, maybe the character in the tell-tale heart may have been a bit mentally unstable as it is a bit confusing how he becomes so obsessive over one mans eye but I think that he/she tends to lose their mind after the murder as it has got to him/her a lot. As William Acton also tends to loose his mind towards the end of the story as his hands start to take control ‘but unknown to his eyes, his gloved fingers moved in a little rubbing rhythm on the wall’ and also he starts to talk to himself ‘would u, I would, are you certain, yes’. I think both stories had a well thought out setting and both themes were superior but even though the stories both contain the same contents (murder, crime and punishment) they seem very similar but they are really quite diverse I didn’t realise that until after I had compared the two stories. The two authors use different styles of writing in their stories. I really enjoyed reading the stories but not as much as comparing them and spotting how much they are unlike.   

A Tragedy Of Hamlet - Free Essay Example

Sample details Pages: 4 Words: 1063 Downloads: 10 Date added: 2019/04/08 Category Literature Essay Level High school Tags: Hamlet Essay William Shakespeare Essay Did you like this example? Hamlet was published in 1603 by William Shakespeare, a renowned English playwright and actor. This play brings up very sophisticated topics that were very often hidden and shied away from in Shakespeares time period. The audience follows the story of a young prince who seemingly falls apart after the death of his father and brings the kingdom down with him. Don’t waste time! Our writers will create an original "A Tragedy Of Hamlet" essay for you Create order Hamlet is drowning in grief after his fathers death and is driven by a rage at his uncle for the murder. Hamlet loses all other thoughts and emotions as he is overtaken with a passion for revealing the truth, and a passion for revenge. There is a moment in the play when many readers are no longer rooting for Hamlet, when the vision of his pure character is destroyed. In Act 3 when Hamlet murders Polonius he shows no remorse for his actions and that is a prime example of Hamlet becoming â€Å"passion’s slave†. Hamlet is so overcome by his blind rage for Claudius that he is no longer thinking clearly, so when he enters his mothers bedroom and hears another person in the room, he rashly assumes that it’s his uncle, and lashes out, killing Polonius, â€Å"How now, a rat? Dead for a ducat, dead!/ (stabs his sword through the arras and kills Polonius) [] Thou wretched, rash, intruding fool, farewell/ I took thee for thy better. Take thy fortune†(act 3, scene 4, 23-33). The fact that Hamlet shows no remorse for his actions towards Polonius, a close friend, shows that he has gone over the edge of insanity. Over the course of the play Hamlet is so overcome by his emotions that he loses sight of t he origin of his behavior. It takes the reappearance of his fathers ghost to get him back on track and to remind him of his original purpose, to prove to Gertrude that Claudius is the murderer. Essentially Hamlet lashing out at everybody, is him becoming enslaved to his passion for vengeance. Throughout the play Hamlet is on a whirlwind of emotions, always governed by passion over reason. The need for revenge and Hamlets complete focus on correcting a wrong, impede on his responsibilities of being a ruler, a son, and a suitor. As he is so determined on fulfilling that desire of revenge, he doesn’t realize how irrational he’s behaving. An example of Hamlet’s passion interfering with his responsibilities of being a â€Å"lover† is how diabolical he treats Ophelia. Hamlet feels betrayed by his mother because of her lack of mourning over her late husband, King Hamlet, and the fact that she hastily married King Hamlet’s brother, Claudius, soon after. This deceit causes him to view every woman as untrustworthy, which in turn negatively affects his sense of duty of being a good â€Å"lover† to Ophelia, accusing her of being disloyal and deceptive. His unrefined comments to her exceeded sexist barriers, she says, â€Å"You are keen, my l ord, you are keen†, complimenting his intelligence, and he replies, â€Å"It would cost you a groaning to take off my edge† (act 3, scene 2, 227-228). Hamlet shows some very questionable behavior in this scene through his conversation with Ophelia, which proves him capable of abuse despite his supposed love for her. Unfortunately, this conversation with Ophelia is only one of many moments where Hamlet unleashes his rage on those around him. Several critics and readers believe that Hamlets insanity is just an elaborate charade that he puts on to obtain a confession to murder from his uncle, and it’s true that he started out that way. It’s in this scene, when Hamlet manipulates Rosencrantz and Guildenstern, that he appears the most in control of his own behavior, almost eerily so. Almost ironically, Hamlet even shows admiration for Horatio’s calm demeanor, the absence of which is Hamlet’s most flawed trait. â€Å"Give me that man/ That is not passion’s slave, and I will wear him/ In my heart’s core, ay, in my heart of heart† (Act 3. Scene 2. 64-67). In this scene, as he goes from wild to mature behavior, it appears that Hamlet is not insane after all. So, while there is truth behind the statement that Hamlet is only pretending to be a slave to his passions, over the course of the play it’s obvious that he loses that control over his emotions, and no longer has to pre tend to be insane. Hamlet commits the height of this passion in a response to his fathers death and in his evident love for Ophelia. A prime example of Hamlet’s passion is shown in the graveyard scene when he learns of Ophelia’s suicide. Hamlet exclaims, â€Å"What is he whose grief/ Bears such an emphasis, whose phrase of sorrow/ Conjures the wandering stars, and makes them stand/ Like wonder-wounded hearers? This is I, / Hamlet the Dane (leaps into the grave)† (act 5 scene 1, 238-242). Hamlet is beside himself with grief, knowing that he had caused her pain by murdering her father, Polonius. Hamlet may have started his act of insanity with pure intentions, but he gets in too deep and is overcome by his strong emotions and his passion for vengeance. When Hamlet meets the ghost of his father, his whole persona changes. His moods become more hysterical, his words more aggressive, and his motivations secretive. The old hamlet, the hamlet before seeing his father’s ghost, is gone, and has been taken over by a bitter and vindictive figure. Hamlet let his situation get way out of control, and drowning in his grief, he becomes â€Å"passion’s slave†. This play proves that a person cannot just be a human of action nor only a human of thought, you have to find a balance. As Hamlet shows, being a human of thought can mean that you never accomplish anything significant. In the beginning of the play Hamlet announces that he wants to kill his uncle, but when it comes down to it, he spends the entire play driving himself insane with the internal debate. In contrast, becoming only a human of action can result in almost hysterical behavior, and can lead to negative consequences, like murdering the father of the women you loved. The tragedy of Hamlet holds a great internal conflict as Hamlet contradicts himself many times throughout out the play and causes the unnecessary death of many of those around him.

Persuasive Speech On Drowning - 879 Words

Speech 5- Domestic issue in America Erin Day- Tuesday 11:30 Amrut Subject Sentence: Drowning is a serious problem taking the life of ten people per day. Introduction: I. The following is a true story. Colin was a fun, adventurous young boy who was always nervous around water. When he completed the swimming lessons curriculum at four years old in June of 2008, his confidence went through the roof. His father took a photo of his proud son wearing his swim goggles and smiling brightly. Colin said it was the best day of his life. The next day his mom took him and his older sister to join another family at a local public pool. Colin and his friends splashed around in the fountains and sprinklers near the shallow area of the pool under the†¦show more content†¦III. Over half of child drownings take place in residential swimming pools. A. These include neighborhood and apartment complex pools, and even backyard pools. 1. A lot of kids drown with a certified lifeguard on duty or even with their parents nearby. 2. This is because drowning can sometimes be extremely discreet. B. Mario Vittone put it perfectly in his article, â€Å"drowning doesn’t look like drowning†. 1. There is actually minimal splashing, flailing or waving during help. a. Drowning people can’t voluntarily control their arms. b. Drowning victims instinctively use their arms to press on the surface of the water so they can breathe. 2. Drowning can be silent. a. Drowning people physiologically cannot call out for help because they are too focused on breathing. b. When a victim’s mouth is above the surface, their body is only focused on inhaling oxygen. C. The inability to identify a drowning victim is a primary cause for these deaths. IV. Education is the solution. A. We can educate Americans on what a drowning victim looks like, what to do when you spot them, and how to prevent drowning before anyone even gets in the pool. 1. The Association of Aquatic Professionals is a group of people who are passionate about water safety. 2. They offer free courses to those interested in educating themselves on drowning prevention. a. The idea behind this is if one person decides to educate themselves, they can go out andShow MoreRelatedPersuasive Speech Outline : Animal Seaworld1070 Words   |  5 PagesMoe Daigneault Persuasive Speech PERSUASIVE SPEECH OUTLINE Comm 101 Topic: SeaWorld General Purpose: To persuade Specific Purpose: To persuade my audience why they shouldn’t go to SeaWorld because captivity for orca whales is very bad. Thesis: Because of what SeaWorld is doing, people should stop founding this billion dollar company by not going to SeaWorld, to prove what they’re doing with orca whales is wrong. I. Introduction A. 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In the epigraph to the novel, Arundhati Roy quotes a line from Johan Berger; â€Å"Never again will a single story be told as though tells are of Pappachi and Mammachi, Chacko and Margaret Kochamma, Kochamma and Joe, Ammu and BabaRead MoreEssay on Hamlet – the Irony1973 Words   |  8 Pagessuperb figure – almost as great a dramatic creation as Hamlet himself. His intellectual powers are of the highest order. He is eloquent – formal when formality is appropriate (as in the speech from the throne), graciously familiar when familiarity is in place (as is his treatment of the family of Polonius), persuasive to an almost superhuman degree (as in his manipulation of the insurgent Laertes) – always and everywhere a model of royal dignity. (xviii)    The irony found in the characterizationRead MoreEssay about The Profound Irony of Shakespeares Hamlet 2407 Words   |  10 Pagessuperb figure – almost as great a dramatic creation as Hamlet himself. His intellectual powers are of the highest order. 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Creative Writing As A Tool For Enhancing Algerian Efl

Creative writing in EFL: Creative writing has begun to gain its popularity in the field of EFL/ ESL. This issue is recently mostly intrigued the interest of many countries including, United Kingdom, Pakistan, Trinidad and Tobago, Singapore, Australia and New Zealand, Ireland, United States and south Africa (Google Trends, 2015). Alan Maley is considered as one of the pioneers in the field of teaching creative writing in EFL settings. He, in fact, has numerous scholarly articles on creative writing in teaching English on famous teaching- related journals and websites. As an illustration, it is worth mentioning one of his websites entitled Teachingenglish.org.uk operated by British Council and BBC. Those who are beginners in using creative†¦show more content†¦He added that creative writing motivates learners to consider literature in the second language. (p. 103). A survey conducted among 50 leading ELT professionals by Maley (2009) to explain the purpose behind the incorporation of creative writing with aesthetic reading in language teaching environments. The questionnaire survey’s results that took place in 2006, suggested four areas which are positively influenced through the use of creative writing in EFL teaching and they are listed as follow: A- Creative writing assisted the learners in language development at the level of grammar, vocabulary, phonology and discourse. B- The students have got the opportunity to play with language. In other words, students are free to express their feelings, ideas, thoughts, interest, and needs in English as they do in their mother tongue. At this point, we can say that learners can be more engaged in the process of writing by allowing them to deliver an authentic voice. C- The development of second language personality. D- Emphasize on the right size of the brain. E- The development of creative reading. F- The development of expository writing. G- The increase of self- esteem and self- confidence. Concerning this latter, motivation, indeed, plays an important role in EFL teaching and learning. As such, creative writing can be a beneficial strategy in increasing student’ self-esteem and

Security Issues And Solutions Management †Myassignmenthelp.Com

Questions: What Is Regarded As The Internet Of Things? How Are These Issues Being Addressed? What Are Some Of The Solutions That Internet Of Things Solved? Which Are Some Of Technology Which Are Used In Internet Of Things? Answers: Introduction The world of technology has advanced tremendously over the past few years. Every day there is launching of a given technology (Bonomi, Milito, Zhu Addepalli, 2012). Among such technology which has taken the world by storm is the internet off things (IOT). In this research it aims to explore more on this topic of internet of things. Some of the research questions which will be addressed are as follows; Overview of internet of things The internet of things is the sprawling set of technologies which uses the cases which have no clear, definition. One of the workable frames of the internet of things is the use of the network-connected devices that are embedded in the physical environment, in order to improve some of the existing process or perhaps enable a new scenario which was not possible previously (Da Xu, He Li, 2014). Every individual uses a smart device which could be anything from that contain an electronics, sensors, software that are connected to a network. The term internet of things in this regards refers to the interconnection of all these things (Gubbi, Buyya, Marusic Palaniswami, 2013). Once they are launched online they are capable of collecting and exchanging data without any human intervention. Recently, it has been observed that technologies such as the internet of things have emerged due to internet of things technology. Applications of the internet of things This technology has been used in all the industries ranging from use at home as well as other field such as medicine, engineering and for operations in the business. Some of ways it has been incorporated is as follows; Health sector: when it comes to the health sector the world has encountered a high number of individuals seeking the medical attention. The real issue arises when there is lack of enough expertise in this sector (Gubbi, Buyya, Marusic Palaniswami, 2013). However, to deal with this issue the internet of things has incorporated system which are used in remote monitoring of the patients especially in the diagnosis and the delivery of the correct medicine to the patients. Another application of the internet of things is in home automation. Individuals are able to connect all objects they have ranging from the appliances as well as the automobiles. When it comes to the retail shop the internet of things has been used (Ntuli Abu-Mahfouz, 2016). Individuals today no longer use the bar codes when it comes to monitoring of the movement of their goods (Jones, 2015). With the application such as radio frequency identification, the retail shop owners have the capability of monitoring all their stock and get real time data which will be essential when it comes to making of decisions (Jones, 2015). Additionally, the IOT has been used in the industry automation, where the industries are automating most of their processes to be able to improve on their efficiency. The manufacturing and the logistics sectors have also not been left behind when it comes to acquiring this technology, especially in the use of the machine to machine interaction as well as being able to track their goods while they are in transit. The use of these technology has been possible through the use of the internet of things. Security issues and solution in IOT According to Gartner (2013) he oversees a world where there are more than twenty six billion devices which have been connected to the internet by the year 2020. Moreover, some researcher have taken this number to a high level of fifty billion devices in the same period (Rivera van der Meulen, 2013). This is a scary trend considering the rise of the hacking problems which have been exhibited across the globe (Jones, 2015). Nevertheless, there would be a large volume of data which will be generated every second, still the world has yet to bring technology to process such volume of data in an efficient manner (Jones, 2015). Below are some of the security issues which have been encountered as a result in use of internet of things. Security issues of IOT The current technology entails one to secure the servers, personal computers as well as other devices employing latest security protocols and practices (Jones, 2015). Nonetheless, the security of internet of things can be hard to maintain considering it uses bi-directional communication whose security is still developing. Some of the security issues which faces internet of things are as follows; One of the issue is the insecure web interfaces. This is one of the top ten vulnerability which has been outlined by the open web Application security project (Jones, 2015). This threat is found I the web interfaces which are found in all the internet of things devices. The second issue is insufficient authentication. This usually occurs when an application permits an attacker to access sensitive information or perhaps functionality without proper authenticate, such as accessing the controls of the admin by going to the admin directory without having to log in (Wortmann Flchter, 2015). Therefore, when the devices allows user to login with a lame password or password which are not secure enough it could be possible for the attacker to have an access. Hacking: this refers to the issue related to the ransomware, the distributed Denial attack or perhaps an identity theft. The issue in regards to this security concern is that some devices are important and in the event they are tampered with there could be catastrophic effects such as the health monitoring system (Wortmann Flchter, 2015). Moreover, the information which is contained there could be used for malicious activities by the cyber criminals. Security solutions utilized in internet of things There are various solutions which could be put in place to ensure there is security in the internet of things technology, these are as follows; Device status monitoring: each device which has been connected to the internet need to be monitored more frequently (Wortmann Flchter, 2015). In the event the device goes offline, the user should be in a position to know immediately and have measures in place to stop the flow of data and be able to identify the sudden changes on its status (Wortmann Flchter, 2015). A practical example of this is on the smart TV, in the event it goes offline this could mean that there is someone who has tampered with it or perhaps there is issues of internet outage (Jones, 2015). The internet of things metadata tracking programs could be utilized in such as a situation. End to end encryption: to be in a position to enable there is an end to end security, there is need to employ technology such as the Advanced Encryption standard which is integrated with the existing standards (Tan Wang, 2010). The use of such technology could ensure that only the devices which have an encryption keys are capable of transmitting as well as decrypting data from the source of the devices. Another way could be through education of the users: According to research it has been known that one of the main causes of security attack of these devices has been because most individuals do not know how to set up the devices well (Weber Weber, 2010). It is important to educate the users on the possible threats and ways of keeping them secure and how they could reduce attacks. End to end penetration testing: this test is usually undertaken to identify any kind of vulnerabilities which could exists in the internet of things devices interface and the appropriate solutions which can be applied to minimize these risks (Weber Weber, 2010). The ban on the Open Inbound ports in devices: previously, there were ports which were initially used for communication between the devices (Xia, Yang, Wang Vinel, 2012). The major concern with them is that they demand to be left open, this could create a vulnerability for the attackers who are able to gain access. When one does not use these ports, and alternatively uses the outbound connections, the devices remain secure. Technologies associated with internet of things and application to real world One of the technology is the Internet of things analytics; these technology tend to generate a lot of volume of data every second, therefore there is need for the systems to analyse on this data and provide useful data for making decisions (Xia, Yang, Wang Vinel, 2012). An example of this is the health monitoring system which monitors the activities of a person and communicate any changes which is exhibited. Another technology is the distributed computing stream platforms (DCSP) (Xia, Yang, Wang Vinel, 2012). These technology have capability of processing high rate of data stream which is provided by the internet of things devices in performing tasks for example identification of the pattern and the real time analytics. Many business could utilize such technology when they want to predict the market. Conclusion Currently, the world is opening to the possibilities of the internet of things. Each day devices are being developed and are being connected to the internet. There are many benefits which have been gained as a result of this interconnection. Nevertheless, as highlighted in the research, this has been brought about by many challenges on the devices. The problem ranges from data theft, which are getting worse every day. The world therefore needs to focus more on how to improve the security of the internet of things devices. References Bonomi, F., Milito, R., Zhu, J., Addepalli, S. (2012, August). Fog computing and its role in the internet of things. In Proceedings of the first edition of the MCC workshop on Mobile cloud computing (pp. 13-16). ACM. Da Xu, L., He, W., Li, S. (2014). Internet of things in industries: A survey. IEEE Transactions on industrial informatics, 10(4), 2233-2243. Gubbi, J., Buyya, R., Marusic, S., Palaniswami, M. (2013). Internet of Things (IoT): A vision,architectural elements, and future directions. Future generation computer systems, 29(7), 1645-1660. Jones, L. K. (2015). The insecurity of things: How to manage the internet of things (Doctoral dissertation, Utica College). Ntuli N., Abu-Mahfouz, A. (2016). A simple security architecture for smart water management system. Procedia Computer Science, 83, 1164-1169. Rivera, J., van der Meulen, R. (2013). Gartner says the internet of things installed base will grow to 26 billion units by 2020. Stamford, conn., December, 12. Tan, L., Wang, N. (2010, August). Future internet: The internet of things. In Advance Computer Theory and Engineering (ICACTE), 2010 3rd International Conference on (Vol. 5, pp. V5-376). IEEE. Weber, R. H., Weber, R. (2010). Internet of things (Vol. 12). New York, NY, USA:: Springer. Wortmann, F., Flchter, K. (2015). Internet of things. Business Information Systems Engineering, 57(3), 221-224. Xia, F., Yang, L. T., Wang, L., Vinel, A. (2012). Internet of things. International Journal ofCommunication Systems, 25(9), 1101. Zanella, A., Bui, N., Castellani, A., Vangelista, L., Zorzi, M. (2014). Internet of things for smart cities. IEEE Internet of Things journal, 1(1), 22-32.

Accounting Theory and Critical Issues

Question: Discuss about the Accounting Theory and Critical Issues. Answer: Introduction The following assignment examines the annual report of Common wealth Bank Australia in the context of adhering to the General purpose Financial Accounting. Commonwealth Bank Australia has been chosen as an ASX top hundred-listed corporation. The assignment evaluates the effectiveness of business entities in strictly adhering to the framework as well as the guidelines of the conceptual framework of accounting. In this regard, it can be said that there has been issues as per the assessment as well as the registering of financial transactions in the year ended annual report of the company. As such, this has an adverse effect on the procedure of the financial reports towards the stakeholders of the organization. Zimmerman (2013) stated that the general-purpose financial recording should develop the necessary guideline, to help the business entities to maintain authenticity and transparency in the financial accounts of the business entity. The business entity has been operating in many co untries and constitutes of a substantial market share in the international market. According to Groot and Selto (2013), the general purpose financial accounting offers a unified guideline that can be applicable to all the globally reputed companies in the Australian market. The Commonwealth Bank Australia has been making efforts to adhere to the General Purpose financial accounting in the market. According to Hassard and Pym (2012), the brand has faced issues recently in recording as well as measuring the transactions in the domestic and the international market. The Commonwealth Bank Australia is a multinational business organization that operates in many countries. The brand has taken many transfer pricing measures as per the taxation laws and guideline of the particular country. The conceptual framework in the business organization shall consist of the qualitative characteristics as well as recognition and the de-recognition criteria of the general-purpose financial accounting of the organization. The study also evaluates the accounting measures like IAS 11 and and its role in assisting the business entity in adhering to the conceptual framework in the context of the General Purpose financial Accounting. Despite of the best efforts of the management of the business enterprise in adhering to the General Purpose financial Accounting of the organization, there has been existing consistencies and issues related to the recording and the assessment of the financial transactions. Fiolleau et al. (2013) stated that these financial irregularities can be overcome by implementing rigid auditing measures in the business organization that shall facilitate organizational growth in the business entity. Discussion Qualitative Characteristics of General Purpose Financial Accounting The following attributes of the financial data provided by Commonwealth Bank Australia in the context of the General Purpose Financial Accounting can be noted. Relevance- The annual report of Commonwealth Bank Australia offers the relevant importance to the business enterprise. The report contains all the necessary details so as to assist the management of the business entity in developing the appropriate financial as well as the operating policies for a business entity. Jones (2015) stated that the accounting principles of the business enterprise shall have to offer the in-depth financial details about the necessary financial details about the business enterprise. As such , the annual report and the year ended financial statements of the business enterprise shall be considered as relevant in the existing global market. Material - The information can be considered as material if omitting it can lead to adverse financial decisions for the business enterprise. The company follows the principle of materiality to influence financial decisions for the business entity. As such, it can be said that the management of the business enterprise has considered every financial data that can have an impact on the financial decision making as well as sustainability of the business entity. in this regard , it can be stated that the management of the business enterprise has to take appropriate financial decisions regarding the preparation of the financial statements of the business entity . In this regard , it can be stated that the uniform quantitative guidelines for the establishment of the financial policies for the enhancement of the financial policies as well as the goals and the objectives of the business entity . Comparability - The financial statements established by the business enterprise can facilitate comparison between the two different years. As such, the brand has the ability to determine the operational as well as the financial policies of the business enterprise shall facilitate comparison between the two different years. As such, the management of the business entity can be able to take the necessary financial measures to overcome the organizational threats of the business entity. Bonin (2013) mentioned that comparability is one qualitative attributes that shall assist the users to assess the general financial state of a business enterprise. Thus. it can be stated that there are users shall be able to compare the general financial position of the business entity with the previous years and respond appropriately for organizational growth and sustainability in the domestic and the international market. Verifiability- The concept of verifiability would assist users in representing the economic condition of the existing business entity. Lee and Parker (2013) mentioned that the attribute of verifiability shall enable the users to verify the financial information of the business entity. In this regard , it can be stated that the financial data provided on the annual report has been verified in the context of the current year. Timeliness- The concept of Timeliness relates to having prior information to the decisions-makers of the business entity that shall help the business entity in making appropriate business as well as financial decisions. An in-depth analysis of the financial statements is presented in the business entity. Therefore, this shall assist the business enterprise in making authentic financial statements of Commonwealth Bank, Australia. As such, the timeliness of the financial statements is an essential attribute of towards establishing of the financial strategies as well as the policies of the business entity. Understandability- The concept of understandability refer to presenting the information in a simplistic manner to help users in making informed financial decisions for the business entity. According to Fiolleau et al. (2013), the management of the Commonwealth Bank , Australia has presented the accounting statements in a simplified manner so that it can be easily understood by the users. The concept of understandability is evaluated in the annual report of Commonwealth Bank, Australia . As such, the data presented in the annual financial statements of the business entity is simple to understand yet in-depth in details . As such, the understandability is a definite characteristic of the management of the business entity. These attributes has been essential for the business enterprise in the implementation of effective financial policies. Accounting Measurement For the purpose of measurement in accounting, the fair value of accounting is used to assess the assets and the liabilities of the organization as per the organizational goals and the objectives. In this regard, it can be stated that the fair value of measurement in accounting can be used in determining the actual worth of the assets and the liabilities in the business organization. Commonwealth Bank, Australia has been able to assess the existing liabilities as well as the assets of the organization as per the existing market condition in the domestic as well as the International market. According to Deegan (2013), the fair value accounting in the business entity has been an influencing factors in determining the exact financial position of a business entity. The fair value accounting of the business entity asists the business organization to make effective financial strategies of the business entity. Therefore, the value of the assets would be ascertained as per their current marke t value. Table 1: Asset Measurement (Source: Commbank 2016) Recognition Criteria The recognition criteria refer to the factors on which the identification of assets and the liabilities depends, in the context of Commonwealth Bank, Australia. The Commonwealth Bank , Australia has been recognized the asset as well as the liability of the business entity in, changes in equity as well as the expenses of the business enterprise facilitating authenticity and transparency in the annual financial statements of the business enterprise. Therefore, it shall assist the business enterprise in enhancing the cost of the organization as well as enhancing the changes in the business organization. In the recognition criteria, the probability in the inflow or the outflow of cash in the business organization for a particular period of time shall have to be analyzed in the attainment of the organizational goals and the objectives of the business enterprise. Presentation of Financial Statements Miller and Power (2013) stated that the following two existing standards - IAS 1 Presentation of the Financial Statements and IAS 8 Accounting Policies, Changes in Accounting estimates and errors have assisted Common Wealth Bank Australia in adhering to the conceptual framework of the general-purpose financial accounting. These policies in the business entity shall help the business entity to strictly adhere to the general-purpose financial accounting and prepare detailed financial reports for the business enterprise. According to Freeman et al. (2014) the IAS 1 develops the basis of the financial statements in the year ended annual reports of the entity . These accounting statements provide the faithful representation of the transactions as well as events and conditions of the business entity. Existing Inconsistencies The existing inconsistencies in the existing conceptual framework shall have to be eliminated by the IAS 18 accounting standards. According to Deegan (2012), the framework states that the asset and the liabilities of the organization shall have to be recognized through the expected future benefits of the organization. In the recent years, the brand has faced discrepancies in the recording as well as the assessment of the financial transactions of the business entity. In addition, the brand has developed the necessary measures to overcome the existing discrepancies and facilitate the development of the financial policies of the business entity. The Common Wealth Bank, Australia has implemented effective internal accounting policies of the business organization. Auditing has been a pertinent accounting tool for the business entity in frequent monitoring of the financial statements in the business entity. This has ensured that the financial statements in the annual reports of the busine ss organization shall reflect the existing financial position of the business organization. Bonin (2013) stated that internal auditing is an effective part of the general-purpose financial accounting of the business organization. Therefore, the existing inconsistencies in the annual reports of the organization would have to be assessed through the internal control measures in the organization. As per the conceptual framework in the General Purpose Financial Accounting the assets and the liabilities of the organization would be recognized if the future economic benefits comes or flow out of the organization. In this regard, it can be stated that the IASB emphasis uniforms academic guidelines and the policies of the business entity. As such, the management of the business entity has been responding appropriately in overcoming any discrepancies or threats for the business entity. As such, this has assisted the business entity to strictly adhere to the conceptual framework of the business entity. Financial Reporting Horngren et al. (2013) mentioned that financial reporting refers to development of the external financial statements consisting of balance sheet, statement of cash flows and the stockholders equity and the notes to the financial statements present in the annual report of the organization. Thus, it can be said that the stakeholders of the business organization has to receive updated financial information about the business entity. As such, this shall assist the investors to acquire the necessary financial data and make informed investment and financial decisions for the business entity. The financial reporting is an essential aspect of the operational as well as the financial decisions of the business. As such, the business entity has been making pertinent efforts in adhering to the conceptual framework of the General Purpose Financial Accounting. According to Bebbington et al. (2014), the business entity has to make the necessary measures in the development of the goals and the objec tives of the business entity. Henderson et al. (2015) stated that the business entity has taken measures in the recognition of the intangible assets of the organization. In this regard, it can be stated that the management of the business organization has also recognized bad debt as well as the provision of bad debt in the organization. In addition, the recognition of revenue expenses in the business entity is another pertinent part of the General Purpose Financial Accounting in the business organization. The financial reporting deals in the disclosure of the financial data to the management as well as the public. According to Christensen et al. (2016), the financial reporting can have to be issued in the quarterly as well as the monthly basis. As such, the Commonwealth Bank Australia has been reporting to the existing shareholders of the business organization through the strict financial reporting guidelines. Horngren et al. (2013) stated that the security and the exchange commission (SEC) in the business enterprise is an essential part of the financial reporting policies of the business entity. As per the guidelines of the general Purpose financial accounting, the shareholders, potential investors and the consumers and the government of the business organization are the parties that shall benefit from financial re porting .Thus, Commonwealth Bank, Australia adheres to the General Purpose financial accounting in developing the organizational policies and strategies. Conclusion It can be said that Commonwealth Bank Australia has taken pertinent efforts in adhering to the conceptual Framework in the General Purpose Financial Accounting. The brand has taken measures in the establishment of operational and financial strategies for Commonwealth Bank Australia. However, the internal auditing is an effective tool for the business entity in assessing the financial situation of the business enterprise and recognizing the existing discrepancies in the financial system of business enterprise. The Commonwealth Bank, Australia has been adhering to the general-purpose financial accounting and measure the equity, asset, liability and income as well as the revenues of the organization. The brand strictly adheres to the conceptual framework in the context of the reporting of the financial statements to the business entity. The Commonwealth Bank, Australia conducts financial reporting in quarterly or on a annual basis The recognition criteria refer to the recognition of the assets and liability of the organization that result in the inflow and outflow of the revenue in the organization. The fair value of accounting in the business entity relates to the assessment of the assets as per their existing market value. The Commonwealth Bank, Australia has been in a strong financial position in the recent years. The data extracted from the financial annual reports relates to the measurement of the assets, liabilities as well as the income and the recognition of the incomes and the revenue of the organization and indicates the financial strength of the entity when compared to the substitute brands in the market. In the coming years it can be expected that the business entity shall acquire a greater market share in the domestic and global market. References Bebbington, J., Unerman, J. and O'Dwyer, B., 2014. Sustainability accounting and accountability. Routledge. Bonin, H., 2013. Generational accounting: theory and application. Springer Science Business Media. Bonin, H., 2013. Generational accounting: theory and application. Springer Science Business Media. Christensen, H.B., Nikolaev, V.V. and Wittenbergà ¢Ã¢â€š ¬Ã‚ Moerman, R., 2016. Accounting information in financial contracting: The incomplete contract theory perspective. Journal of Accounting Research, 54(2), pp.397-435. Commbank 2016 Available at: https://www.commbank.com.au/content/dam/commbank/about-us/shareholders/pdfs/annual-reports/cba-annual-report-30%20June-2015.pdf [Accessed 3 Sep. 2016]. Cortesi, A., Tettamanzi, P., Scaccabarozzi, U., Spertini, I. and Castoldi, S., 2015. Advanced Financial Accounting: Financial Statement AnalysisAccounting IssuesGroup Accounts. EGEA spa. Deegan, C. (2013). Financial accounting theory. McGraw-Hill Education Australia. Deegan, C., 2012. Australian financial accounting. McGraw-Hill Education Australia. DRURY, C.M., 2013. Management and cost accounting. Springer. Eilifsen, A., Messier, W.F., Glover, S.M. and Prawitt, D.F., 2013. Auditing and assurance services. McGraw-Hill. Fiolleau, K.J., Hoang, K.J. and Pomeroy, B., 2013. Communications with Audit Committees: How Do Auditors Decide How Much Information to Provide about Managements Accounting Practices?. Freeman, R.J., Shoulders, C.D., Allison, G.S., Smith Jr, G.R. and Becker, C.J., 2014. Governmental and nonprofit accounting: theory and practice.JJpaejournal Of Public Affairs Education Volume 20 Number 3, p.441. Groot, T. and Selto, F., 2013. Advanced management accounting. Pearson Higher Ed. Harrison, J.S. and Van der Laan Smith, J., 2015. Responsible accounting for stakeholders. Journal of Management Studies, 52(7), pp.935-960. Hassard, J. and Pym, D. eds., 2012. The theory and philosophy of organizations: critical issues and new perspectives. Routledge. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015. Issues in financial accounting. Pearson Higher Education AU. Horngren, C.T., Sundem, G.L., Schatzberg, J.O. and Burgstahler, D., 2013.Introduction to management accounting. Pearson Higher Ed. Jones, S. ed., 2015. The routledge companion to financial accounting theory. Routledge. Lee, T.A. and Parker, R.H., 2013. Towards a Theory and Practice of Cash Flow Accounting (RLE Accounting) (Vol. 50). Routledge. Miller, P. and Power, M., 2013. Accounting, organizing, and economizing: Connecting accounting research and organization theory. The Academy of Management Annals, 7(1), pp.557-605. Zimmerman, J.L., 2013. Myth: External financial reporting quality has a first-order effect on firm value. Accounting Horizons, 27(4), pp.887-894.