Reading Assignment †4. Hey, You, Get Off Of My Cloud

Reading Assignment – 4 Hey, You, Get Off of My Cloud: Exploring Information Leakage in Third-Party Compute Clouds Shilpa Repala- (U00814466) The intermediary or third parties of cloud computing resources is so well-known now-a-days. These intermediaries lease a Virtual Machine to a client. A solitary physical machine can provide the functions of numerous Virtual Machines. The current paper clarifies how the existence of various VMs on a solitary physical machine be defenseless against assaults by considering the systems the authors have utilized here as the Amazon EC2 for their contextual analysis. This paper predominantly concentrates on an issue that leads to inter channel information disclosure or leaks (which might happen for the†¦show more content†¦Making Amazon EC2 as a research aspect, they demonstrate that it is easy to recognize where a specific target VM is probably going to live (called as network probing) and then start new Virtual Machines until the new one is co-resident with considered target machine (called as co-resident technique). Also with this they investigated how the position of such VM ca n then lead to cross-talk assaults across various machines and loss of information transparency. The first approach is to find the DNS by resolving the query and finding the internal IP address associated and the name of the instance. By exploiting the use of a function called map in EC2, we become acquainted with the area of probable suffering VM and all the parameters in regards to the instantiation of instance. Just later to knowing the cartography of cloud, checking if any two instances are dwelling or using the same physical resource is confirmed. In this scenario, this is confirmed by going through the attributes Dom0 IP, Internal IP and round-trip times of the packets. It checks if the Dom0 IP of both instances is same, if there are short round-trip delays and nearer internal IP addresses. To initiate the instances on exact machine as that of our target machine, we instantiate numerous instances or VMs until it goes exactly to required machine using naà ¯ve brute-force approach or we may directly use location of new VM. Brute force approach is advantageous over others in the sense that it may notShow MoreRelatedMy Family s House On The Kitchen Island1523 Words   |  7 PagesEl Salvador, Cuscatlà ¡n Cento America, October 4, 1990’s. When I was twenty years old, I always stay in my grandparent’s house on the weekends. Just right when I got out of class at 12pm on Friday I take the Bus to my grandparents’ house, which is in the country. It’s a damp afternoon in early October in the state of Cuscatlà ¡n the clouds are heavy and low and periodically a light mist rolls down. I had plans for today to actually take a day off, but I had homework from The University of Business TechnologyRead More Pop Cultural Elements of Military Cadences Essay3 833 Words   |  16 Pagesto their pounding footsteps. The way a unit sounds while running or marching tends to reflect on that units morale and leadership. This paper will illustrate the similarities that cadences share with pop culture music through lyrical examples. As you will see, the lyrics of these cadences are expressions of individual feelings, goals, and fears, and are quite similar to the themes of other popular culture musical genres. The theories of subculture, appropriation and improvisation that have beenRead MoreMilitary Cadences Essay3960 Words   |  16 Pagesto their pounding footsteps. The way a unit sounds while running or marching tends to reflect on that units morale and leadership. This paper will illustrate the similarities that cadences share with pop culture music through lyrical examples. As you will see, the lyrics of these cadences are expressions of individual feelings, goals, and fears, and are quite similar to the themes of other popular culture m usical genres. The theories of subculture, appropriation and improvisation that have beenRead MoreEssay on Fall of Asclepius95354 Words   |  382 Pageshappened so fast. In less than a month, monsters infested every part of this world. People panicked, people died. They clawed at each other just to get out of all the infested areas around the world. There was problem about fleeing from infested areas. Everywhere was infested. There was no where anyone could go without encountering the walking plague. You know that phrase War is Hell? Well... its dead wrong. War at least has some organization to it. What was faced in the last days... by last daysRead MoreVerbs Tenses - Gap Filling Exercises11244 Words   |  45 Pagesbrackets. 1. _________________________ (you / watch) TV last night? – Yes, I __________________ (see) a very interesting film about endangered animals. It _________________ (be) great! 2. On Sundays Sally usually ________________ (go) to church with her parents. After that, they ___________________ (have) lunch in a nice restaurant by the sea. 3. I _____________________ (still / think) about the story. 4. How long _________________________________ (you / play) tennis? – I ______________________________Read MoreDeveloping Management Skills404131 Words   |  1617 Pagesmymanagementlab is an online assessment and preparation solution for courses in Principles of Management, Human Resources, Strategy, and Organizational Behavior that helps you actively study and prepare material for class. Chapter-by-chapter activities, including built-in pretests and posttests, focus on what you need to learn and to review in order to succeed. Visit www.mymanagementlab.com to learn more. DEVELOPING MANAGEMENT SKILLS EIGHTH EDITION David A. Whetten BRIGHAM YOUNG UNIVERSITY Read MoreSadie Hawkins Day and Valentine Grams18321 Words   |  74 Pagesemails from parents who said they enjoyed the show. You could tell that they were proud of their children regardless of their disabilities,† remarks Ms. Vocal. The Special Education department will also be holding another show next year. The show is meant for the students, who always seem to have a good time and benefit the most from all the practicing and performing. â€Å"It went pretty good. We have practiced for months and all our work was paid off,† says freshman Chris Karp. the Gaila in April willRead MoreInnovators Dna84615 Words   |  339 Pagesby e Innovator’s Dilemma and e Innovator’s Solution. Now e Innovator’s DNA shows where it all starts. is book gives you the fundamental building blocks for becoming more innovative and changing the world. One of the most important books to come out this year, and one that will remain pivotal reading for years to come.† Chairman and CEO, salesforce.com; author, Behind the Cloud â€Å" e Innovator’s DNA is the ‘how to’ manual to innovation, and to the fresh thinking that is the root of innovationRead MoreLogical Reasoning189930 Words   |  760 PagesAttributionNonCommercial-NoDerivs 3.0 Unported License. That is, you are free to share, copy, distribute, store, and transmit all or any part of the work under the following conditions: (1) Attribution You must attribute the work in the manner specified by the author, namely by citing his name, the book title, and the relevant page numbers (but not in any way that suggests that the book Logical Reasoning or its author endorse you or your use of the work). (2) Noncommercial You may not use this work for commercial purposesRead MoreCoaching Salespeople Into Sales Champions110684 Words   |  443 Pagesactivity to boost sales that works better than sales coaching and this book is the best ever written on how to do it well.’’ Brian Tracy, Author of Getting Rich Your Own Way ‘‘Flufï ¬â€šess! Rosen continues to give practical, A to Z how-to advice. After you read it, simply do it!’’ Anthony Parinello, Author of Selling to VITO ‘‘Keith has done a tremendous job outlining the importance of coaching versus managing. Implementing Keith’s playbook will drive the development of high performance salespeople and

Independent Movies The Cloud Atlas Essay - 1004 Words

Imagine a 172 minute long independent movie with a budget of $100 million, featuring Hollywood stars such as Tom Hanks and Halle Berry and directed by the same people who created The Matrix trilogy. Cloud Atlas is undoubtedly one of the most ambitious films ever made. It is based on the 2004 award winning novel by David Mitchell. The plot consists of six interwoven stories spanning nearly 500 years. It begins in 1849 with the American lawyer Adam Ewing, who sails to the Pacific islands in order to arrange a contract for his father-in-law. On his way back, Adam finds a slave named Autua hiding in his cabin, who convinces the lawyer to help him become a free man. Meanwhile, Dr. Henry Goose wants to steal Adam Ewing’s valuables, so he slowly†¦show more content†¦But then the killer’s brothers come after Cavendish to get their share of the money. Having spent it all, Timothy finds himself on the run and ends up in a â€Å"hotel† which turns out to be a priso n-like nursing home. There he and three other senior â€Å"residents† plan and pull off the most ridiculous escape. The fifth story is set in 22nd century Korea. Its protagonist is the fabricant Sonmi-451, a brainwashed human clone slave working as a server in a fast food restaurant. One night, she is liberated by Hae-Joo Chang, a member of a rebel group which wants to free the fabricants. Chang shows Sonmi that when their contracts end, instead of being freed as promised, fabricants are killed and recycled into food for other fabricants. She is then taken to a broadcasting tower where she reveals her story before being captured and executed by the government. The last storyline is dedicated to Zachry, a primitive tribesman, living in a post-apocalyptic 24th century world. He meets Meronym, a woman from a dying advanced society. She needs Zachry’s help to reach a communication station and broadcast a message to Earth’s off-world colonies in hopes of finding salv ation for her people. After a perilous journey, during which Zachry’s tribe is killed, the two of them complete Meronym’s mission and are later seen leaving Earth together. The main ideas behind Cloud Atlas are that everything is connected and that every action has consequences. The movie successfully portraysShow MoreRelatedOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesother two, but they are still contemporaneous enough to fit within an overall global wave. WORLD MIGRATION IN THE LONG TWENTIETH CENTURY †¢ 21 Fig. 1.1 World Population, 1800–2005 Source: Based on data in Colin McEvedy and Richard Jones, Atlas of World Population History (London: Penguin, 1978). The nearly concurrent rise of overseas migration around the world was not coincidental. The increase of mass communication and rapid, inexpensive transportation, the growth of global markets

Langston Hughes Essay Paper Example For Students

Langston Hughes Essay Paper Langston Hughes was born on February 1, 1902 in Joplin, Missouri. His father wasJames Nathaniel and his mother was Carrie Mercer Langston Hughes. Hisgrandfather was Charles Langston, an Ohio abolitionist. As a young boy he livedin Buffalo, New York, Cleveland, Ohio, Lawrence, Kansas, Mexico City, Topeka,Kansas, Colorado Springs, Colorado, and Kansas City, Kansas. In 1914 his parentsdivorced and he, his mother, and his stepfather moved to Lincoln, Illinois. Inhigh school back in Cleveland, he was elected class poet, and editor of thesenior class yearbook. He taught English to some families in Mexico in 1921 andalso published his first prose piece, Mexican Games(Davis). In anexcerpt from an article about Langston Hughes in Encarta 97, it says that he wasdiscovered in 1925, while he was working as a busboy in a restaurant inWashington, D.C., when he accidentally left three of his poems next to the plateof Vachel Lindsay, an American poet. She helped him ge! t publicity for hisworks and she got him seriously started in writing(Encarta). In an article aboutLangston Hughes in The Reference Library of Black America it talks about all theplaces in the world that Hughes has traveled. He probably used much of theinformation of the cultures of other countries to write. Hughes traveled allover the world as a seaman. He went to the Soviet Union, Haiti, Japan, Spain,Genoa, France, and other parts of Europe. Hughes was an author, anthologist,librettist, songwriter, columnist, translator, founder of theaters, and apoetical innovator in jazz technology. Hughes liked to write in many genres suchas prose, comedy, drama, fiction, biographies, autobiographies, and TV and radioscripts. Langston Hughes was the father of the Harlem Renaissance and made manycontributions on the behalf of African- Americans which led to the end ofdiscrimination and segregation(Davis). Hughes was an important figure in theHarlem Renaissance because he was one of the most talented and famous blackwriters in his time. The Harlem Renaissance was the black movement during the1920s. Many African-Americans got famous during this time and more people inthe United States and the world got to see another side of African- Americanswhich had never been seen before. People saw that blacks could do things thesame or better than white people and many, but certainly not all, barriers likesegregation were decreased noticeably. He wrote numerous protest poems in whichhe used irony to get his points across to the reader. Hughes was influenced byJean Toomer, another black writer and poet. It seemed as though Hughes used hispoetry as a way to combat against the ongoing struggle that African- Americansstill face today. Many believe that his best poems were inspired by the city ofHarlem. He was even called the Poet-Laureate of Harlem because ofhis unders! tanding for the city. Hughes best volume of Harlem works is Montageof a Dream Deferred. Hughes was the author who during the Harlem Renaissanceused mu ch of the Black culture in his work. He began to use the Blues, Balladform, dance rhythms, folk speech, and Jazz in his poetry. Hughes had success inmany different fields of writing. His best drama, Mulatto, a play,was performed on Broadway 373 times in 1935. In his best comedy, LittleHam(1935), again he uses themes from Harlem. Hughess best fiction is inhis Simple series. In his lifetime, Langston Hughes won severalawards. In 1925 he won his first prize for poetry in the Opportunity contest andthird prize for essay in the Crisis contest. In 1926 he published his firstvolume of poems, The Weary Blues. In 1953 he won the Anisfeld-Wolfe Award. .uafba32f0f921b9397a43506ee3d74512 , .uafba32f0f921b9397a43506ee3d74512 .postImageUrl , .uafba32f0f921b9397a43506ee3d74512 .centered-text-area { min-height: 80px; position: relative; } .uafba32f0f921b9397a43506ee3d74512 , .uafba32f0f921b9397a43506ee3d74512:hover , .uafba32f0f921b9397a43506ee3d74512:visited , .uafba32f0f921b9397a43506ee3d74512:active { border:0!important; } .uafba32f0f921b9397a43506ee3d74512 .clearfix:after { content: ""; display: table; clear: both; } .uafba32f0f921b9397a43506ee3d74512 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uafba32f0f921b9397a43506ee3d74512:active , .uafba32f0f921b9397a43506ee3d74512:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uafba32f0f921b9397a43506ee3d74512 .centered-text-area { width: 100%; position: relative ; } .uafba32f0f921b9397a43506ee3d74512 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uafba32f0f921b9397a43506ee3d74512 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uafba32f0f921b9397a43506ee3d74512 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uafba32f0f921b9397a43506ee3d74512:hover .ctaButton { background-color: #34495E!important; } .uafba32f0f921b9397a43506ee3d74512 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uafba32f0f921b9397a43506ee3d74512 .uafba32f0f921b9397a43506ee3d74512-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uafba32f0f921b9397a43506ee3d74512:after { content: ""; display: block; clear: both; } READ: Data Parity Essay Hughes also won the Witter Bynner Prize for undergraduate poetry while attendingLincoln University. Even West Indian poets, such as Leopold Senghor, saw Hughesas the father of the Negritude Movement(Davis). One of Hughess works mentionedin the book, The Langston Hughes Reader, is entitled, My Most Humiliating JimCrow Experience. This short story of his is a true story of his childhood. Itshows all the themes he is fighting for and the things he is fighting against. What happens is that Hughes and a white friend of his go into a restaurant. Hisfriend gets his food, but when he gets his, the white clerk charges him sixtimes what the food is worth. He argued with the clerk and finally left with hisfriend. Years later a group of white and black workers walked in and demanded tobe served. They did get their meals and ended the segregation in that particularrestaurant. This shows how prejudice was in the early 1900s. Even during thestart of the Harlem Renaissance people still hated African-Americans. That storyshows why Hughes wrote so many protest poems and became so involved in the blackmovement(Davis). Langston Hughes was the father of the Harlem Renaissance andmade many contributions on the behalf of African-Americans which led to the endof discrimination and segregation. Hughes was an important figure in the HarlemRenaissance because he was one of the most talented and famous black writers inhis time. Even West Indian poets saw Hughes as the fat her of the NegritudeMovement. It seemed as though Hughes used his writing as his weapon to combatagainst the ongoing struggle that African-Americans still face today. If it werenot for Langston Hughes, African-Americans would not have their currentpolitical and social positions today, even though they are not equal to thosethat white Americans have. Biographies

Insight Meditation Essays - Meditation, Mindfulness,

Insight Meditation Buddhist meditation practices often emphasize mainly concentration, particularly on a certain person, place or thing. They teach the mind to focus on one point or object, which achieves strength of concentration. The results are peaceful states, and in some very rare cases are said to create supernormal powers. That is no wonder why many people steer in that direction, in hopes of achieving superpowers. Insight meditation is quite different however, and although some degree of concentration is needed, the meditator focuses more on mindfulness of the situation. Insight is defined in the dictionary as the capacity to discern the true nature of a situation. The basis of insight meditation is the four foundations of mindfulness. They include contemplation of the body, contemplation of feelings, contemplation of the mind-state and contemplation of mind-objects. To achieve mindfulness one must try to be aware of these foundations as they exist in their bodies. For example to be mindful of the body, it is necessary to be aware of breathing in, breathing out, posture, bodily movements inwardly and outwardly etc. One must be conscious of mind-objects such as desire, and understand hoe feelings like that come about and how they are eliminated. To understand mindfulness as simply as possible, one can look at the difference between an unmindful person and the opposite. Everyday we see people who are unmindful of their actions, unmindful of their movements. Someone on the street who steps into a large puddle is unmindful of walking, such as someone who slips and falls. The state of mind of this person is unclear and possibly confused. We can compare this to ourselves in everyday life. Almost everybody has moments of calmness and moments of panic in their lives. When we are calm and composed, our minds are bright and clear, and our actions involve more thought. If we were to take a long walk on a desolate beach, with not a single soul around, we would have a higher degree of mindfulness than say, a walk to the subway station. A walk along the beach is much more peaceful, thus easier for us to achieve that mindfulness. On the other hand most of us have experienced a time in our lives when we have been panic-stricken, for whatever reason. In those cases, are mind is cluttered, we cannot think clearly and make rational decisions. In a way we are separate from our mind for the time being, and make decisions that are not precise or careful. Insight meditation is defined as the realization of the real nature of the world as it is, freed from concepts. In simple words, all mental and material processes that make up this world are really non-lasting, unsatisfactory and non-self. Because of this the meditator turns away from the conditioned reality that they are so used to and finds an unconditioned, absolute reality. It's almost like the meditator frees their mind from its usual state. Although insight meditation is not the most commonplace of all the types of meditation, it is a useful tool to become more aware of one's own body and mind. With a better understanding of one's mind, or a state of mindfulness, which focuses on internal and external feelings, the mind can be less cluttered, less confused and more the way it should be, bright and clear. Religion Essays

Moral Truth in Emotivism and the Social Convention Theory essays

Moral Truth in Emotivism and the Social Convention Theory essays Ethical theory aspies to an articulation of the principles and motivations underlying our intuitive moral judgements. A sufficient theory must, therefore, account for the character of morality as we view it. We regard morality as aspiring to truth, and our intuition dictates that our moral judgements are at least sometimes true. We speak of morality as involving some degree of universality within the whole of humanity or within society. Philosopher Gilbert Harman presents emotivism as a potential theory and rejects it as an insufficient account of our sense of moral truth. He presents the social convention theory as a feasible alternative, but his proposal does not satisfy the criteria on which emotivism is rejected. Emotivism asserts that moral judgements express emotions, attitudes, feelings, favor, and values. They are expressions of, not about, approval or disapproval. For example, emotivism does not say thatX is wrong? meansI disapprove of X.? The first statement expresses disapproval. The second is about the speaker's disapproval. Moral judgements, according to emotivism, are manifestations of emotion rather than expressions of cognitive states like beliefs. Emotivism accounts for the passion of moral responses, explaining moral disagreements as differences in attitude, rather than differences in belief. Moral judgements cannot be explained in assigning characteristics to actions as in the sentence,To hit Sally is wrong because to hit Sally is to cause suffering.? This is of the formX is wrong because X has characteristics C.? Emotivism claims that it is always an open question as to whether or not X is wrong. The descriptive phraseX has characteristics C? lacks the force of emotion. This assertion seems to deny the existence of universal values. Despite such evidence to the contrary, emotivism does not eliminate the possibility of universal values. Perhaps some basic values are congenital. The assumption...

Audit Of A Financial Statement Samples

The auditing standard ASA 240 is associated with the responsibilities of the auditor associated to fraud in audit of a financial statement. Particularly, the scope of auditing standard expands on ASA 315 and ASA 330 in respect to risk of misstatement because of fraud. Misstatement in financial statement might arise either because of fraud or error (Aicpa 2017). The distinctive factor amid the fraud and error is whether there is underlying action which lead to misstatement of the financial statement is deliberate or not deliberate. According to the Australian auditing standard fraud is regarded as the wider concept. The auditor is generally concerned with the fraud which causes material misstatement in the financial statement. Even though auditor might suspect or in rare circumstances recognize fraud the auditor does not make the lawful determination of whether the fraud has eventually happened. The primary accountability for preventing and detecting fraud relies on those that are charged with the governance and management of organization (Li, Simunic and Ye 2017). It is vital for the management to place a high stress on reducing the opportunities of reducing fraud and deterring fraud that may persuade an invidious to commit fraud due to the probability of detecting and punishing. The auditor enters much expanded ground to detect the fraud. An auditor performing the work of audit in compliance with the ASA is accountable for attaining sufficient reassurance that the financial statement that are taken as the whole is free from material misstatement originating from fraud or error (Bozkurt 2014). Because of the inherent disadvantages of audit there are risks that are unavoidable since some of the material misstatement of financial statement should not be detected, even though the audit is sufficiently planned and executed in compliance with Australian auditing standards. The auditor is responsible for assessing the correctness of the accounting policies used and appropriateness of the accounting estimations disclosures that are made by the directors. The auditor is accountable for identifying and evaluating the risk of material misstatement relating to the financial statement due to error and fraud and conduct an audit procedure that are responsive to the risk. The auditor is accountable for assessing the overall demonstration, construction and content of the financial report along with the disclosure whether the financial statement provides an underlying evidence of transactions that attains fair presentation (Shah 2017). At the time of obtaining the reasonable assurance the auditor accountable for upholding professional skepticism during the audit. The auditor is responsible for communicating with the directors concerning the matters, prearranged scope and timing of audit with significant findings from audit. This comprises of identifying the significant deficiencies in the internal control which the auditor is required to identify during the audit.   Ã‚   In context of the current case study of ABC learning an evidence of overstatement of revenues were noticed. In context of the revenues it is held that the auditor of ABC has failed to derive sufficient and appropriate audit evidence for numerous fee revenue (Kassem and Higson 2016). This ultimately resulted in significant amount of material overstatement of the ABC revenue. Furthermore, the items originating from the provision of childcare services were erroneously categorized since the revenues resulted in overstatement of the ABC revenues. The audit report of ABC learning suggests that there was incorrect treatment of the development revenues. The ASIC notes that the revenues transaction was not considered as revenue derived through the provision of childcare services (Ma’Ayan and Carmeli 2016). On classifying the normal revenues as the transaction the users of the monetary reports enabled them to consider developer’s fees as the recurring revenues that originated from the provision of child care services. Therefore, any kind of attempt made to value the childcare centres were useless. Evidences from the audit report suggest that the revenues were not disclosed in a manner which clearly indicated that were recurring and resulting from the provision of child care services. The critical assessment suggested that payment formed the part of scheme that was artificially designed to inflate the profits (Fazli et al. 2014). The auditor was unsuccessful in obtaining the adequate audit evidences in respect of the accurate bookkeeping treatment for numerous fees which resulted in significant amount of material misstatement of the ABC proceeds. Among the other auditing issues surrounded the ABC learning was that the auditor has failed to get the adequate evidences to enable a sensible knowledgeable auditor to determine that ABC was a going concern.   At the time of getting reasonable assurance the auditor is required to maintain the professional skepticism all through the audit. Fundamentally, ISA 200 necessitates the use of professional skepticism as the medium of improving the ability of the auditor to recognize the risk of material misstatement and respond to the risk recognized (Soh and Martinov-Bennie 2015). Professional skepticism is closely associated with the essential ethical deliberations of the auditor fairness and liberation. Professional skepticism is associated with the implementation of professional judgement by the auditor. If an audit is conducted without using the professional skepticism then it may not result in high quality audit. Consequently, implementing the professional skepticism must assist in assuring that the auditor does not overlook the unfamiliar circumstances or undertake incorrect assumptions at the time of ascertaining the audit response.    As the part of audit procedure in compliance with the Australian auditing standard the auditor is required to exercise proficient decision and maintain the professional skepticism all through the audit procedure. As the part of audit the auditor is required to make accounting estimates (Pitt 2014). The accounting estimates requirements include fair valuation of accounting estimations. This comprises of noteworthy assumptions made by management in establishing accounting estimates and reviewing the decisions that are made by the managers for management in creating an accounting estimates. Another requirement of professional skepticism is that the auditor must review the management’s assessment of going concern and whether the plans of management are feasible or not. This is especially vital in the circumstances where there prevails significant amount of doubt over the capability of the organization to continue as the going concern (Klassen, Lisowsky and Mescall 2015). The auditor on the other hand are under the obligation of fulfilling the requirements of related party relations and disclosure. For an auditor it may be difficult in getting the information of the related parties since the information might be confined to the management meaning for which the auditor might have to remain dependent management to recognize all the related parties. The auditor is required to remain sceptical at the time of assessing the business underlying principle behind the related party’s transaction. Furthermore, the professional skepticism requirements of the auditor also include paying considerations on laws and regulations (Bowlin, Hobson and Piercey 2015). The auditor is required to remain alert all through the audit process for reflecting that there may be instances of suspected non-compliance with rules and regulations. Unless it is found that the auditor has the sufficient purpose to believe the conflictions the auditor might accept the records and documents that are genuine. If there are situations that forces the auditor to believe that the document might not be authentic or the conditions in the document have been altered but not revealed to the auditor (Quadackers, Groot and Wright 2014). Where the responses to the enquiries of the management or the person that are charged with the governance are not consistent then the auditor should investigate the inconsistencies. Auditors are regarded as the vital gatekeepers who are dependent upon to offer assurance and market confidence in the quality of the monetary statement. The ASIC constantly place their focus on auditor’s importance for implementing professional skepticism and getting the sufficient audit evidence to assist their conclusions (Cohen, Dalton and Harp 2014). It is necessary that auditors implement correct skills, experience and skepticism in recognizing and responding to the risks by obtaining audit evidence and judging the areas as going concern. In context of ABC learning it is understood that the auditor failed to sufficiently perform his duties as auditor. The auditor failed to obtain suitable evidence of audit relating to appropriate accounting treatment for numerous fees that resulted in overstatement of ABC revenue. The auditor failed to classify the items of income. This resulted in consequences that items from the provision of childcare services were not correctly categorized as revenue and led to overstatement of ABC revenue. The auditor further failed to enable that ABC was the going concern and lacked professional skepticism in supporting his opinion that the financial report of ABC was free from material misstatement (Brazel et al. 2016). The auditor failed to create audit procedure to deal with the evaluated risks and failed to adequately document the testing that was undertaken relating to fraud risk. The auditor failed to use the professional judgement and lacked professional skepticism while auditing ABC learning financial report.    As evident the code of ethics for professional accountants lay down the ethical requirements for professional accountants. To act in the interest of public a professional accountant should observe and comply with the ethical requirements. As evident in the current case study of ABC learning the major reason that contributed to the collapse of ABC learning was the ethical issues (Klein 2015). The chief ethical issues led to the downfall of the ABC learning was the lower payment of wages to the employees in order to incur lower cost and more amount of profits that enables them to attain the competitive advantage in the corporate world. This misstatement in the financial report by the auditors is regarded as one of the major ethical issues. Section 110 of the code of ethics requires an accountant to follow the principles of integrity in order to impose the obligation on all the professional accountants to act in a straight forward manner (Press and Woodrow 2018). Integrity also refers to the fair dealing and truthfulness. To capture the market, share and gain more profit ABC learning gave their employees a lower rate of wages and was found to below the Australian standards. The accountants of ABC failed to discharge their obligation with integrity and provided inappropriate accounting reports relating to cash flow and business model. Another ethical issue that contributed to the fall of the ABC learning was the significant ethical and moral lapse in the share that was floated by the company when the CEO engaged in the related party transaction. The ethical issue in the case of ABC learning revolves around the deception to the shareholders as the shareholders have invested money on false pretence. The management of the ABC learning failed to act in compliance with the section 130 related to professional competency and due diligence (Ma’Ayan and Carmeli 2016). The maintenance professional competency and diligence encompassed the responsibility of acting in agreement with the requirements of obligation carefully and on timely manner. Unearthing claims arising out of the insufficient revelation, related party transactions and mis-administration have contributed to the ethical downfall of the organization.      Another ethical reason that was responsible for the downfall of the ABC learning was the lack of objectivity. Section 120 of the code of ethics provides that the accountants must not compromise their professional or business judgement because of the unwarranted effect on others (Pitt 2014). The accounting misstatement of financial reports rotates around the deceiving the shareholders regarding the overall position of the organization on false pretence have evidently contributed to the collapse of the ABC learning. The accountants did not provide true financial and position of the company to the stakeholders. This enable the company to remain exposed to the situations impair objectivity. As evident from the study above the major reason that contributed to ABC Learning downfall was the financial discrepancies. The in appropriate financial management such as high debts and abnormal acquisition attributed to main discrepancies in the financial information. The inflated value of the assets and increased valuation offered wrong information to the shareholders that was not approved by the AASB. The auditor’s failure in reflecting the company as the going concern with lack of professional skepticism in responding to accounting risk contributed to the company down. Conclusively the underlying fact states that management of company was ineffective in controlling the fortunes of ABC learning.   AICPA, 2017.  Statement on Auditing Standards, Number 126: The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern  (No. 126). John Wiley & Sons. Bowlin, K.O., Hobson, J.L. and Piercey, M.D., 2015. The effects of auditor rotation, professional skepticism, and interactions with managers on audit quality.  The Accounting Review,  90(4), pp.1363-1393. Bozkurt, O., 2014. The Effect of Internal Audit Procedures and Auditors’ Responsibilities on the Independent Audit Decision.  Research Journal of Finance and Accounting,  5(1), pp.26-33. Brazel, J.F., Jackson, S.B., Schaefer, T.J. and Stewart, B.W., 2016. The outcome effect and professional skepticism.  The Accounting Review,  91(6), pp.1577-1599. Cohen, J., Dalton, D. and L Harp, N., 2014. The Effect of Professional Skepticism on Job Attitudes and Turnover Intentions within the Audit Profession. Fazli Aghghaleh, S., Muhammaddun Mohamed, Z. and Ahmad, A., 2014. The effects of personal and organizational factors on role ambiguity amongst internal auditors.  International Journal of Auditing,  18(2), pp.105-114. Kassem, R. and Higson, A.W., 2016. External auditors and corporate corruption: implications for external audit regulators.  Current Issues in Auditing,  10(1), pp.P1-P10. Klassen, K.J., Lisowsky, P. and Mescall, D., 2015. The role of auditors, non-auditors, and internal tax departments in corporate tax aggressiveness.  The Accounting Review,  91(1), pp.179-205. Klein, G., 2015.  Ethics in accounting: A decision-making approach. John Wiley & Sons. Li, Y., Simunic, D.A. and Ye, M., 2017. Do Auditors Care About Clients’ Compliance with Environmental Regulations? Evidence from Environmental Risk and Audit Fees. Ma’Ayan, Y. and Carmeli, A., 2016. Internal audits as a source of ethical behavior, efficiency, and effectiveness in work units.  Journal of business ethics,  137(2), pp.347-363. Pitt, S.A., 2014. International standards for the professional practice of internal auditing. Press, F. and Woodrow, C., 2018. Marketisation, Elite Education and Internationalisation in Australian Early Childhood Education and Care. In  Elite Education and Internationalisation  (pp. 139-159). Palgrave Macmillan, Cham. Quadackers, L., Groot, T. and Wright, A., 2014. Auditors’ professional skepticism: Neutrality versus presumptive doubt.  Contemporary accounting research,  31(3), pp.639-657. Shah, M.K., 2017. THE IMPACT OF VARIOUS RESPONSIBILITIES OF THE AUDITORS IN CONTEXT OF INDEPENDENCE AND IMPARTIALITY: A PERCEPTION OF ACCOUNTING PROFESSIONALS.  Journal of Commerce & Accounting Research,  6(4). Soh, D.S. and Martinov-Bennie, N., 2015. Internal auditors’ perceptions of their role in environmental, social and governance assurance and consulting.  Managerial Auditing Journal,  30(1), pp.80-111. With a decade's experience in providing essay help,

Operational Management Issues for Services - The dimensions of Essay

Operational Management Issues for Services - The dimensions of operations management - Essay Example Tactical issues or factors entail methods of project management, structure and layout of plant, selection as well as replacement of equipment. The issues in operations include management of inventory, inspection and quality control, policies of equipment management (MIT Sloan School of Management, 2013). Operations management issues for services comprise various aspects that entail development of new services, managing experience in services, analysing the process along with yield management among others (Johnston & Clark, 2005). Service is the hub of economy in every society. Services, infrastructure and communication play a significant role in every sector of economy. Services in government play a stabilising role in the environment in terms of growth in economy and investments (Fitzsimmons & Fitzsimmons, 2004). The dimensions of operational management comprise four types that include finance, internal process, customers and learning and innovation. In the aspect of financial dimen sion, it can be stated that most of the business organisations look for profit by attaining the objectives in the financial aspects in the short-term, resulting in maintaining profits along with enhancing the productivity of the organisation. Customers are a key aspect to an organisation. The objective of on organisation is to maximise the sales by providing quality products to customers and generating greater revenues for the organisation. Adequate optimisation of internal processes results in satisfaction of the customers along with enhancing profits for the organisation. It can be stated that process of innovation facilitates to develop the process of manufacturing, which in turn results in earning greater profits by satisfying the demands of the customers with quality products (Mack, 2013). Automobile industry in terms of service operations management generates various kinds of issues that include ensuring timely and efficient support to operations, product stocking and security . Operational service offers services related to security management along with receiving deliveries of vehicles as well as ensuring reliability and high quality of support from back office. Ensuring effective management of inventory, controlling and managing every aspect of inventory of stock, maintenance and timely delivery of service along with quality assurance of products can also be considered as significant aspects in service operations management (GulfTalent.com, 2012). Service operations management is the concept that is used by the management in service operations which covers various activities, liabilities and decisions. These operations are executed in a variety of services in the business environment (Johnston & Clark, 2008). With these considerations, the essay intends to discuss the dimensions of operations management. Moreover, the various critical challenges in terms of operations management faced by a Head of Operations of automobile industry will be taken into co ncern in