Financial Instruments disclosure Dissertation Example | Topics and Well Written Essays - 12000 words

Budgetary Instruments divulgence - Dissertation Example Straightforwardness permits the clients to see the suggestion and consequences of decisions, evaluations and choices attempted by the administration of an association. Total honesty of monetary instruments alludes to the presentation of all the essential data followed while taking choices, which would give the financial specialists sensible affirmation and conviction on the exercises performed by the association. Budget reports and instruments distributed and gave by an association must be equivalent both with the business principles and traverse a given timeframe (Pownall and Schipper, 1999, pp. 259-280). Eccher and Healy (2000), Gelb and Zarowin (2002) and Lang, Ready and Yetman (2003) examined the connection between bookkeeping quality and offer costs. Lang, Ready and Yetman (2003) expressed from the exploration proof that cross-recorded firms when contrasted with non-cross-recorded firms have higher bookkeeping quality as the bookkeeping information of cross-recorded firms are al l the more exceptionally connected with value (Lang, Ready and Yetman, 2003, p.375). The connection between share cost and bookkeeping quality is likewise found in various market portions around various culture, since share costs are influenced by the budgetary exposure of an association. Gelb and Zarowin (2002) analyzed the connection between the degree of corporate revelation of money related instruments and stock costs. This examination found that associations with progressively money related instruments divulgence accomplish higher Earnings Response Coefficient [ERC’s] (for example more prominent value data) in future when contrasted with associations with less revelation (Gelb and Zarowin, 2002, p.33). A disputable issue identified with budgetary instruments is its valuation at reasonable worth. Albeit reasonable worth bookkeeping is viewed as the most significant data for foreseeing future incomes, yet the dependability of the reasonable worth measures has been addresse d (Hitz, 2007, pp.323-362). Barth (1994) explored and discovered how uncovered reasonable worth assessments of venture protections of bank, and gains and misfortunes of protections are thought about in share cost being contrasted and their verifiable expense (Hassan and Mohd-Saleh, 2010, pp. 246-247). 1.1 Disclosure of Non-Proprietary Information Proprietary data is a sort of data whose exposure influences a company’s future income possibly and is valuable to the investors at times (Dye, 1985, p.123). Supervisors are commonly hesitant to reveal non-restrictive data about budgetary instruments since they feel that such revelation may influence the yearly acquiring and the offer costs of the organization (Dye, 1985, p.124). As market estimation of a company’s shares is influenced with divulgence, so the investors may attempt to actualize motivating force contracts which urge directors to stifle troublesome data and discharge that data which could prompt ascent in the mar ket estimation of the offers. In this agreement, when the financial specialists are

There Are Many Perceptions As To How People View Slavery. When People

There are numerous recognitions with regards to how individuals see subjugation. At the point when individuals talk about subjection, the principal thing that rings a bell will be African American Slaves in the United States. They will likewise consider how they were brought to the United States without wanting to and inconsistent abused. Be that as it may, as per Stephen F. Austin, during the eighteen-twenty's and thirty's Mexicans likewise had slaves. He thinks about American Slaves and Cruz Arocha as a Mexican Slave. In spite of the fact that there are numerous contrasts between Cruz Arocha and the American slaves, particularly in the manners in which they are dealt with. Most importantly Americans carried their captives to the United States tied up and without wanting to. They would fit more than one hundred of them in little rooms in ships for an excursion over the Atlantic Ocean, with out giving them a sufficient gracefully of food and water to live off of. As indicated by the book, Out of Many second version, they were stowed so close that they were not permitted one foot and a half in every expansiveness. Albeit a large portion of the slaves kicked the bucket on the outing and were tossed over board, those that survived were the best prepared for the unforgiving conditions anticipating them. The outing itself disposed of the considerable number of slaves that would not keep going long in brutal conditions. Those that endure were what the Americans required. Upon appearance in the United States the slaves would se either sold or exchanged for merchandise, land or different slaves. They were constantly tied up when they were not working and when th ey were, there was consistently somebody looking out for them with a firearm and a whip. Slaves who didn't comply with their lords were whipped. As per the book even the most tolerant estate proprietors of the eighteenth century contemplated floggings of fifty or seventy slices. Mexicans saw bondage as having individuals abused and never treated as equivalents. Not indicating any kind of virtue towards a genuine individual. Mexicans then again had what Stephen F. Austin got slaves getting them out in anything required. Despite the fact that these supposed slaves were not tied up and whipped like American slaves, they were still captives to Austin. This was on the grounds that they were not paid for the activity that they did and had no state so in family choices. These alleged slaves were given, in kind for their administrations great food and safe house. They could go for the most part anyplace they needed without somebody continually taking a gander at what they were doing and taking steps to whip or slaughter them. These purported slaves were not brought to do what they did without wanting to; it came to be a result of some family issue. As a rule their families ceased to exist so they had no what other place to go. So they went to another family who might get them out, and consequently they would assist that family with anything should have been done around where they lived. Along these lines, when Stephen F. Austin perceived how Cruz Arocha did everything around the hacienda for Juan Seguien he thought Arocha was a slave. Thus, Austin's and the American perspective on subjection and slaves were that anyone who was not paid for work and had no state so in family matters was slave. Stephen F. Austin isn't right in contrasting Cruz Arocha with the American slaves. The main similitude the American slaves and Arocha is that they work for somebody and they don't get paid for it. Arocha is never tied up and held without wanting to like the American slaves. He is never treated like property and sold or exchanged to others for products like the American slaves were. He isn't there in light of the fact that he is being compelled to remain there but since it is need that keeps him there. Arocha doesn't despise Juan Seguien and his families like the American slaves detest the individuals that own them. Americans don't keep their profound quality and consider captives to be creatures and not as people. They competed them as means as getting influence, land and cash. Mexicans never lost their profound quality and consistently treated their alleged slaves like individuals who really had sentiments. Subjugation is

University Life Free Essays

It has just passed over one year since I entered this college. Presently, I believe that it is beneficial for me to discuss my college life. I need to concentrate on a viewpoint this time. We will compose a custom article test on College Life or on the other hand any comparative subject just for you Request Now It is likewise applicable to my point which I had when I entered this college. It is the language study. I am studying English, so I have numerous English classes each week. From the outset, I got apprehensive at whatever point I need to offer my input and make an introduction in class, since I had not had such encounters previously. In any case, I believe that it is the significant activities to hear familiar with express my own thoughts and emotions. In addition, I am trying to get a high score in TOEIC. It is additionally a significant objective. My second unknown dialect is Spanish. I feel that all of European dialects are exceptionally troublesome in punctuation and standards. I like Spanish, in any case, since it has a merry state of mind. In any case, I think my actual second unknown dialect is Chinese. It is likewise spoken by such a significant number of individuals. I have Taiwanese companions and got keen on it. I took Chinese exercises a year ago. This year, I am intending to begin a private exercise by a local Chinese one week from now. I imagine that I can put forth such an attempt since I got motivation to consider Chinese from the gathering with my Taiwanese companions. By experience, I discovered that the language concentrate needs an impetus. A lovely piece of college life is long get-aways. It is generally excellent to think about an arrangement. I am thinking about remaining in Australia in the following summer get-away, and I additionally would like to remain in Taiwan in the following spring get-away. I figure it will be an agreeable excursion and an open door for me to get a motivating force for the language study. I should have such life-changing encounters in my college life. It is an incredible utilization of get-aways, isn’t it? Nonetheless, I have in some cases lost my unique point in my college life. In my educational plan, there are dialects as well as different subjects, for example, social subjects and sciences. I need to take those classes as well. At the point when I am furrowed under with schoolwork for the classes and work to the cutoff time of reports, I regularly neglected to take care of concentrating of dialects. I was content with just completing those assignments in time. All together not to squander the exercise, I am attempting to set the request for need this year, with the goal that I can get fulfilled when I graduate. My point isn't to compose reports for human science and history. I resulted in these present circumstances school to improve my English, study different dialects, and become ready to arrange myself to life in different nations. As an end, I am resolved to appreciate learning unknown dialects. I truly acknowledge I can do as such. I believe that my college life will be productive, no, I will make it important. Obviously, I don't need to turn into a perfectionalist. For whatever length of time that I resulted in these present circumstances college, I need to accomplish my unique point. I truly trust that I can identify what I gain in my college life, when I am asked, â€Å"What do you have in four years? † Step by step instructions to refer to University Life, Essay models

The MOOC Revolution Opportunity or Overhype

The MOOC Revolution: Opportunity or Overhype? Since 2011, major news and media outlets have devoted substantial attention to the rise of Massive Online Open Courses, better known as â€Å"MOOCs.† Journalists and educators alike have lauded  startups like Udacity, Coursera and edX—primarily for their aims to make high-quality education both accessible and affordable—and have written extensively on a new education landscape, where everyone—no matter their location, age, or educational background—can learn from the world’s best.While MOOCs may offer a potential solution to postsecondary inequality and the rising costs of a college education, they have not, so far, delivered large-scale benefits to new learners or to marginalized populations.   Truth is, the overwhelming majority of MOOCs have  dismal completion rates  and/or cater to  students already possessing college degrees.   Moreover, many MOOCs  fail to offer the interactive classroom experience  that many students ne ed, and  do not provide the credits or credentials  that prospective employers desire.Despite their many limitations, MOOCs are here to stay, and deservedly so.   These online courses are innovative, inexpensive and may one day transform higher education—but not yet. Like their brick-and-mortar predecessors, MOOC-providers must develop viable ways of supporting student learning and success.   Until then, the rhetoric around MOOC education won’t match reality.Improving educational technology is one thing; using technology to improve education (and society) is quite another.

Btec Level 3 Business 3.1 P1 - 1052 Words

Task 1 (P1) Describe how marketing techniques are used to market products in two organisations. Coca-Cola; - Product Development - Branding Based in America, Coca-Cola have been selling beverages for 125 years and to this day they now have more than 500 brands and 3,500 beverage products and sell 1.7 billion servings per day in over 200 countries. In 2010 they turned over $35,119 million. Its slogan is ‘Enjoy!’ http://www.thecocacolacompany.com/ourcompany/ar/pdf/TCCC_2010_Annual_Review.pdf Product Development as a marketing technique is where a business develops a new product to sell to existing customers. Such as, if a customer buys a Playstation game and then buys the expansion pack that offers more†¦show more content†¦The club motto is ‘Prepared’ which is printed under the lion on the badge. The assets of the club is worth around  £250 million, although Randy Lerner paid  £63 million for the club. http://en.wikipedia.org/wiki/Aston_Villa_F.C. www.astonvilla.vitalfootball.co.uk Relationship marketing as a marketing technique is where a business focuses on the long term value of customers. Tesco club cards are used to gain loyalty from their customers as the company gives them something back. This persuades people to continue to shop at Tesco rather than any other supermarket. This loyalty offer helps the company keep a customer for life. Business Studies BTEC Book Level 3 – (Bevan, Coupland-Smith, Dransfield, Goymer, Richards) 2010 Aston Villa uses relationship marketing by having their own credit card with reward points, for example if you transfer at least  £200 in the first 90 days then you receives a free away shirt. Also as a football club, most fans are fans for life, so there are season tickets and a range of fashion items, from children’s to teens to adult clothing and merchandise. The wide range of children’s toys and clothing help gain more fans for life, most children support what their parent’s support, so by marketing children’s products they have more future customers. http://www.avfc.co.uk/page/NewsIndex/0,,10265,00.html Aston Villa use product development as a marketing technique by introducing new products and ideas to sell to existingShow MoreRelatedEssay on Identify the Purposes of Different Types of Organisations.1685 Words   |  7 PagesDetails: Unit Code: Business Environment (Unit 1) Programme Name: BTEC Higher National Diploma (HND) in Business Awarding body: Edexcel Unit Level (QCF): QCF-4 Academic term: May 2013 Assessment Brief Unit Details: Unit Code: Business Environment (Unit 1) Programme Name: BTEC Higher National Diploma (HND) in Business Awarding body: Edexcel Unit Level (QCF): QCF-4 Academic term: May 2013 Course Details | Course Name | BTEC Higher National DiplomaRead MoreThe Roles and Resposibilies of the Line Mangers in Virgin Atlantics Human Resource Management998 Words   |  4 PagesLONDON SCHOOL OF BUSINESS AND MANAGEMENT NQF level 4: BTEC Higher National – H1 UNIT NO: 21 UNIT TITLE: Human Resource Management ASSIGNMENT NO: 1 ASSIGNMENT TITLE: Human Resource Management UNIT OUTCOMES COVERED: LO 1. 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Task1 (P1) Outlining the application and limits of the following programming paradigms: †¢ object-oriented programming †¢ Event-driven programming †¢ Procedural programing Task 2 (P2) To help Gary make decisions about which language to choose, you are asked to provide Gary a list of key factors and their importance in choosing a programming language. Task 3 (P3 and P4) As Gary is fascinated about computer software, he would also likeRead More122155 Words   |  9 Pagesï » ¿ASSIGNMENT BRIEF Qualification Unit number, Code and Title Pearson BTEC Level 5 HND Diploma Business Unit 34, R/505/8181, Operations Management in Business Module Leader: Lecturers: Abimbola Taiwo Ousman Kolley, Abimbola Taiwo Distribution date Submission deadline W/C – 22/09/14 7th December 2014 Assignment title Operations Management in Business Learning Outcome Learning outcome Assessment Criteria In this assessment you will have the opportunity to present evidence that shows you are ableRead MoreEMPLOYABILITY SKILL 24901 Words   |  20 Pagesï » ¿ Module Booklet Course: EDEXCEL BTEC (HND) Travel and Tourism Management Group: Ed excel Level 5 Module: Unit 24 – Employability Skills Module type: Optional Module Code: L/601/0992 Module Credit: 15 Teaching Period: (15+6 weeks) Level: 4 (QCF) Contact Hours: (15*3) + (6*3) = 63 Lecturers: 15 weeks Revision Clinic: 3 week Feedback and assignment guidance: 3 weeks Lecturer: Mr Olajumoke Taiwo Start date: February 2015 Day: Wednesdays and Fridays Time: 06.00p-9.00pm Term: CONTENTSRead Morehospitality industry5225 Words   |  21 PagesCONTENTS: LO1 1.1 Current scale, scope and diversity in hospitality industry (P1)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.2 1.2 Structure of different hospitality organizations (P2)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...6 1.3 Hospitality role and professional bodies (P3)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦8 LO2 2.1 Staffing requirements for different hospitality industry (P4) †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦10 2.2 Role, responsibilities and qualification required for hospitality staff (P5)†¦Ã¢â‚¬ ¦..11 LO3 3.1 Operational, managerial and legislative issue resulted from recent developmentsRead Moreinformation based decision Essay3310 Words   |  14 PagesInformation Decision Making Assignment (Unit 5002) By: Author Tutor: Name Contents Introduction 2 Task 1 – The selection of information and data 3–4 Task 2 – The identification, analysis and evaluation of information and data 5–7 Task 3 – The presentation and communication of information and data 7–9 Bibliography 10 CMI Dip. In Leadership And Management L5, Module 5013, Assignment Introduction Information is data that has been processed so that it has meaningRead MoreE T Level 4 CERT PORTFOLIO Anon27074 Words   |  109 PagesUnit 1: Understanding Roles, Responsibilities and Relationships in Education and Training Unit reference number: H/505/0053 Unit 2: Planning to Meet the Needs of Learners in Education and Training Unit reference number: A/505/1189 Unit 3: Delivering Education and Training Unit reference number: M/505/1022 Unit 4: Assessing Learners in Education and Training Unit reference number: F/505/1025 Unit 5: Using Resources for Education and Training Unit reference number: L/505/1027

Cinderella Compare and Contrast Essay - 809 Words

â€Å"What goes around comes around, that’s what people say. So all the pain you caused me will come back to you someday† (Unknown.) The theme of â€Å"what goes around comes around† is exemplified in both the Grimm version and the Disney version of Cinderella, however the Grimm version definitely exemplifies the theme more effectively than the Disney version does. The Grimm version and the Disney version of Cinderella both include punishment to the stepsisters for how they treated Cinderella and they both exemplify the theme. For example, in both versions, the stepsisters do not get to what they want,which is to marry the prince and for Cinderella not to be happy. The Disney version kept it this way because that is basically the story. If the†¦show more content†¦In contrast with the Grimm version, the punishment in the Disney version is more of an emotional punishment. Whereas the Grimm version had a physical punishment. The only punishment for the stepmother and stepsisters is that they just have to see Cinderella get what they wanted, which was to marry the prince. This is extremely hard for them because that was what they wanted the most and now they have to see their step sister and maid who was â€Å" much too dirty to be seen† (Grimm) get what they wanted. They are probably also pretty angry and upset about what happen ed. It is noticeable in the film that they are all furious that Cinderella got to become the princess. The Disney version made this the only punishment in the story because the punishment in the Grimm version was too gory. The Disney movie is directed towards children so they could not make it too gory, but they also had to teach the lesson. This version did a good job exemplifying the theme, however the punishment in the Grimm version is just more effective, as noted before. In the Grimm version, there is also extra punishment for the stepmother as well. The stepmother now has to tend to her daughters and provide special care for them now because they cannot walk. She talked her daughters into cutting parts of their feet off because â€Å" When you are queen you will no longer have to go on foot† (Grimm.) Therefore, they cannot walk anymore andShow MoreRelatedCompare/Contrast Cinderella Essay1261 Words   |  6 PagesCompare/Contrast Cinderella Essay â€Å"The Walt Disney Company is a powerful economic and cultural phenomenon known throughout the United States and the world as a provider of family entertainment (Maltin, 1, 308). Its media and entertainment holdings establish it as a central communicator in contemporary life. As such, it provides many of the first narratives children use to learn about the world† (Ward, 1). Disney has always been family oriented making it one of the main attractions of reading somethingRead MoreCinderella Stories1524 Words   |  7 PagesCinderella Stories Lesson Plan Sherryl Green Grand Canyon University: RDG:585 October 8, 2012 Lesson Plan Cinderella Stories ABSTRACT In this study of Cinderella Stories, second grade students will use charts and diagrams to discover the similarities and differences among stories. Students will develop writing skills using descriptive language and details. They will strengthen their comprehension skills through the use of magical Cinderella tales from different lands and apply map skillsRead MoreThe Song If I Die Young 976 Words   |  4 Pages The song â€Å"If I Die Young† written by Kimberly Perry, can be compared and contrasted with the story of Cinderella and Snow White in many ways. The Band Perry didn’t purposely make the song fit a popular fairy tale. Simply a few of the lyrics that were used can be compared to the famous fairy tale as well and differ from it. In the song, the writers didn’t use lyrics that were straight to the point. A large amount of the lyrics had allusions, symbolism, and a extremely deep meaning behind the textRead MoreFairy Tales By The Brother s Grimm, Rapunzel And Cinderella1729 Words   |  7 Pageshave been altered numerous times, varying with a changing society. Classic fairy tales by the Brother’s Grimm, Rapunzel and Cinderella, were published in the mid 1800s. Many years later Disney released its own versions of these Grimm fairy tales called Tangled, a modern take on Rapunzel, and Cinderella published in 2010 and 1950 respectfully. Both fairy tales compare and contrast with the more modern versions. The most potent similarities and differences are seen through the characters, plot, and lessonRead MoreGender Roles : The Little Mermaid ( 1989 ) And Beauty And The Beast897 Words   |  4 Pagesconversation about Disney films is the topic of gender roles and how they can impact society. In this paper I will be focusing on the gender roles illustrated in Disney films with specific attention on Cinderella (1950), The Little Mermaid (1989) and Beauty and the Beast (1991). I hope to demonstrate and compare the gender roles of men and women within these films and discuss the relation between Disney films and society based on a feminist perspective. DEFINING MASCULINITY AND FEMININTY: It is apparentRead MoreBeauty And Beauty In Cinderella By Lin Lan1018 Words   |  5 Pagesin classic fairy tales. â€Å"Cinderella† by Lin Lan is one of the best examples of how a piece of literature, as well as a society, sees the relationship between virtue and physical attractiveness. Lin Lan’s Cinderella, as with many fairy tales, believes that beauty and goodness are strongly correlated, shows this through the characters and how other characters value beauty, and represents the opposite as well: to be evil is to be ugly. This point of view shown in â€Å"Cinderella† is prevalent not only inRead MoreTelemetry 1011124 Words   |  5 Pages |Date: | | Overview Choose a movie from the provided list. Watch the movie, focusing specifically on the family unit featured in the film. Compare and contrast the movie family’s characteristics and behaviors to the assessment criteria introduced in the class notes and readings from the textbook. Address each characteristic including specific examples from the movie to validate your analysis. YouRead MoreInfluence Of The Grimm Brothers Fairy Tales Essay1734 Words   |  7 Pagesher favorite fairy tales such as Cinderella, who marries the prince who rediscovers her by her small shoe size because of this plot they lived â€Å"Happily Ever After†. However, not all fairy tales are innocent like Walt Disney created them to be for modern society. In fact, most original fairy tales have gruesome and tragic plots such as the Gimms Brothers version of Cinderella. Where her two step sisters cut a part their feet to fit the small glass slipper of Cinderella. The scene is gruesome for thereRead Mo reWalt Disney s Influence On1942 Words   |  8 Pageshow protagonists are displayed in Brad Bird s films and compares them to previously established masculine and feminine qualities that have resulted from these previous studies. 3) Conclusion- Summarizes the influence of Disney on Brad Bird s life and films. Abstract This paper explores the influence and impact of classic Walt Disney productions on Brad Bird and his films, and how these aforementioned productions compare and contrast to Bird s films. Disney protagonists are examined throughRead MoreEssay about Analyzing Cinderella by Anne Sexton1787 Words   |  8 Pages  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Cinderella Cinderella is a childhood fairytale that we all love and remember. It is a tragedy that turns into love and happily ever after in the end. In contrast to this popular story, Anne Sextons version of Cinderella is a dark and twisted version of the classic fairy tale. It takes on a whole new perspective and is fairly different from the childhood fairytale that most of society knows. The poem takes less of a focus on the happy ever after in Cinderella and makes it into

Computer Crimes Laws Must Be Pass To Address The Essay Example For Students

Computer Crimes: Laws Must Be Pass To Address The Essay Increase In ComputerComputer Crimes: Laws Must Be Pass To Address The Increase In Computer CrimesTHESIS: Laws must be passed to address the increase in the number and types ofcomputer crimes. Over the last twenty years, a technological revolution has occurred as computersare now an essential element of todays society. Large computers are used totrack reservations for the airline industry, process billions of dollars forbanks, manufacture products for industry, and conduct major transactions forbusinesses because more and more people now have computers at home and at theoffice. People commit computer crimes because of societys declining ethical standardsmore than any economic need. According to experts, gender is the only bias. Theprofile of todays non-professional thieves crosses all races, age groups andeconomic strata. Computer criminals tend to be relatively honest and in aposition of trust: few would do anything to harm another human, and most do notconsider their crime to be truly dishonest. Most are males: women have tended tobe accomplices, though of late they are becoming more aggressive. ComputerCriminals tend to usually be between the ages of 14-30, they are usually bright,eager, highly motivated, adventuresome, and willing to accept technicalchallenges.(Shannon, 16:2)It is tempting to liken computer criminals to other criminals, ascribingcharacteristics somehow different fromnormal individuals, but that is not the case.(Sharp, 18:3) It is believedthat the computer criminal often marches to the same drum as the potentialvictim but follows and una nticipated path.(Blumenthal, 1:2) There is no actualprofile of a computer criminal because they range from young teens to elders,from black to white, from short to tall. Definitions of computer crime has changed over the years as the users andmisusers of computers have expanded into new areas. When computers were firstintroduced into businesses, computer crime was defined simply as a form ofwhite-collar crime committed inside a computer system.(2600:Summer 92,p.13)Some new terms have been added to the computer criminal vocabulary. TrojanHorse is a hidden code put into a computer program. Logic bombs are implanted sothat the perpetrator doesnt have to physically present himself or herself.(Phrack 12,p.43) Another form of a hidden code is salamis. It came from thebig salami loaves sold in delis years ago. Often people would take smallportions of bites that were taken out of them and then they were secretlyreturned to the shelves in the hopes that no one would notice themmissing.(Phrack 12,p.44)Congress has been reacting to the outbreak of computer crimes. The U.S. Houseof Judiciary Committee approved a bipartisan computer crime bill that wasexpanded to make it a federal crime to hack into credit and other data basesprotected by federal privacy statutes.(Markoff, B 13:1) This bill is generallycreating several categories of federal misdemeanor felonies for unauthorizedaccess to computers to obtain money, goods or services or classified information. This also applies to computers used by the federal government or used ininterstate of foreign commerce which would cover any system accessed byinterstate telecommunication systems. Computer crime often requires more sophistications than people realizeit.(Sullivan, 40:4) Many U.S. businesses have ended up in bankruptcy courtunaware that they have been victimized by disgruntled employees. Americanbusinesses wishes that the computer security nightmare would vanish like a fairytale. Information processing has grown into a gigantic industry. It accountedfor $33 billion in services in 1983, and in 1988 it was accounted to be $88billion. (Blumenthal, B 1:2)All this information is vulnerable to greedy employees, nosy-teenagers andgeneral carelessness, yet no one knows whether the sea of computer crimes isonly as big as the Gulf of Mexico or as huge as the North Atlantic.(Blumenthal,B 1:2) Vulnerability is likely to increase in the future. And by theturn of the century, nearly all of the software to run computers will be boughtfrom vendors rather than developed in houses, standardized software will maketheft easier. (Carley, A 1:1)A two-year secret service investigation code-named Operation Sun-Devil, targetedcompanies all over the United States and led to numerous seizures. Critics ofOperation Sun-Devil claim that the Secret Service and the FBI, which have almosta similar operation, have conducted unreasonable search and seizures, theydisrupted the lives and livelihoods of many people, and generally conductedthemselves in an unconstitutional manner. My whole life changed because of thatoperation. They charged me and I had to take them to court. I have to thank 2600and Emmanuel Goldstein for publishing my story. I owe a lot to the fellowhackers and fellow hackers and the Electronic Frontier Foundation for coming upwith the blunt of the legal fees so we could fight for our rights. (Interviewwith Steve Jackson, fellow hacker, who was charged in operation Sun Devil) Thecase of Steve Jackson Games vs. Secret Service has yet to come to a verdict yetbut should very soon. The secret service seized all of Steve Jacksons computermaterials which he made a l iving on. They charged that he made games thatpublished information on how to commit computer crimes. He was being chargedwith running a underground hack system. I told them it was only a game and thatI was angry and that was the way that I tell a story. I never thought HackerSteve Jacksons game would cause such a problem. My biggest problem was thatthey seized the BBS (Bulletin Board System) and because of that I had to makedrastic cuts, so we laid of eight people out of 18. If the Secret Service hadjust come with a subpoena we could have showed or copied every file in thebuilding for them.(Steve Jackson Interview)Computer professionals are grappling not only with issues of free speech andcivil liberties, but also with how to educate the public and the media to thedifference between on-line computer experimenters. They also point out that,while the computer networks and the results are a new kind of crime, they areprotected by the same laws and freedom of any real world domain. Changes To The Bill Of Rights EssayCONCLUSIONComputer crimes are fast and growing because the evolution of technology is fast,but the evolution of law is slow. While a variety of states have passedlegislation relating to computer crime, the situation is a national problem thatrequires a national solution. Controls can be instituted within industries toprevent such crimes. Protection measures such as hardware identification, accesscontrols software and disconnecting critical bank applications should be devised. However, computers dont commit crimes; people do. The perpetrators bestadvantage is ignorance on the part of those protecting the system. Properinternal controls reduce the opportunity for fraud. BIBLIOGRAPHYAlexander, Charles, Crackdown on Computer Capers,Time, Feb. 8, 1982, V119. Ball, Leslie D., Computer Crime, Technology Review,April 1982, V85. Blumenthal,R. Going Undercover in the Computer Underworld. New York Times, Jan. 26, 1993, B, 1:2. Carley, W. As Computers Flip, People Lose Grip in Saga of Sabatoge at PrintingFirm. Wall Street Journal, Aug. 27, 1992, A, 1:1. Carley, W. In-House Hackers: Rigging Computers for Fraud or Malice Is Often anInside Job. Wall Street Journal, Aug 27, 1992, A, 7:5. Markoff, J. Hackers Indicted on Spy Charges. New York Times, Dec. 8, 1992, B,13:1. Finn, Nancy and Peter, Dont Rely on the Law to Stop Computer Crime, ComputerWorld, Dec. 19, 1984, V18. Phrack Magazine issues 1-46. Compiled by Knight Lightning and Phiber Optik. Shannon, L R. THe Happy Hacker. New York Times, Mar. 21, 1993, 7, 16:2. Sharp, B. The Hacker Crackdown. New York Times, Dec. 20, 1992, 7, 18:3. Sullivan, D. U.S. Charges Young Hackers. New York Times, Nov. 15, 1992, 1,40:4. 2600: The Hacker Quarterly. Issues Summer 92-Spring 93. Compiled by Emmanuel G