Younge goodman brown Essay Example For Students

Younge goodman earthy colored Essay In the story Young Goodman Brown a Puritan man stands up to and attempts to manage the reality the entirety of the individuals he thought were god-faring individuals infact venerated glossy silk. His Puritanical foundation was to such an extent that he couldn't manage the chance of this and he lost his confidence and carried on with a miserable life. The creator, Nathaniel Hawthorne, composed a few stories set during this Puritanical time; demonstrating the religion and individuals of this opportunity to be horrendous and unforgiving. In this short story Hawthorne shows his abhorrence of Puritanism through Goodman Brown’s involvement in the Devil. Hawthorne starts to show his aversion for Puritanism while Goodman Brown is having his discussion with his voyaging friend. Goodman’s comment that he wishes to go no further in this excursion, thinking that his dad and different progenitors had not been down this way previously. His partner at that point comments that in truth he has been down this way with the two his dad and granddad when they required his help. The other explorer reveals to Goodman Brown of the mischievous things his progenitors did and how he helped them achieve them. Goodman discovers this difficult to accept however the other explorer says he and Goodman’s predecessors were in truth old buddies of his. This section in the story show’s Hawthorns loathe for Puritanism by indicating how these alleged profoundly strict individuals beat and slaughtered individuals not at all like themselves. This shows how genuinely bigoted the Puritan religion was. We will compose a custom exposition on Younge goodman earthy colored explicitly for you for just $16.38 $13.9/page Request now Later on in Goodmans venture he creatures to see individuals heading towards the equivalent underhandedly meeting that he is making a beeline for. These individuals incorporate the lady that showed him questioning, his clergyman, a Deacon, numerous individuals from his congregation, chose authorities, and his better half. These were all very blessed individuals in his eyes and it was a stun to appear them in function commending the Devil. As these exceptionally decent individuals pass they discuss their happiness regarding tonight’s meeting and some even talk straightforwardly to the Devil and talk about underhanded things. All these appropriate profoundly strict individuals appear to be going to venerate the most shrewd thing conceivable to Puritan culture. Hawthorne again is demonstrating his aversion for the Puritan religion by indicating that a large number of the most strict individuals were in actuality detestable and narrow minded and holed up behind the cover of religi on to carry out their things. After Goodman Brown’s experience with this underhandedly compromising with he rises of the forested areas alone. His untrust of his own religion and confidence become so significant that he wouldn't revere and commend the religion these individuals rehearsed. He was unable to confide in anybody, not even his own significant other. He at that point proceeded to carry on with an existence without religion or a serene demise since his confidence was so debilitated when he understood a great many people were not absolutely un-corrupt and infact savored their wicked ways. The writer by and by composes of his own abhorrence for the Puritan religion in this last entry by having Goodman Brown not have the option to ask and tune in to the proclaiming that he accepts to be imperfect and instructed by unfaithful clergymen. Youthful Goodman Brown was composed as a verifiable dissent to Puritanism and its effects on the United States culture. Our experience begins from these apparently profoundly strict individuals who in reality were frequently deceptive and hurtful from anybody not quite the same as themselves. Hawthorn’s individual aversions of Puritanism drives him to compose this tail of these people’s convictions and their differentiating activities. Catalog:

Footsteps Historical Tours

'Santa Clause's Reply' - A Funny, Comedic Male Monolog This independent comedic male monolog highlights Santa attempting to win back Mrs. Claus. On the off chance that you need to know how this upbeat couple self-destructed, read Mrs. Provisos piece in our rundown of comedic female monologs. It might be utilized by understudies, on-screen characters, executives for instructive or proficient purposes. Be that as it may, recall, it is simply a work of fiction. In all actuality, Mr. what's more, Mrs. Claus are joyfully hitched! Santas Reply Santa Clause: Dear Mrs. Claus... Since the time you left me for the Easter Bunny, my life has gotten totally inane. Without you, the North Pole really is the loneliest place on the planet. Without you close by, there has been nobody to keep me on my eating regimen. Ive pigged out upon treats and milk. I even took Rudolphs carrots. I ate up the gingerbread house nearby. The neighbors are enraged. Ive gotten so enormous, the reindeer have created back issues. On account of me, the sled presently surpasses its most extreme limit. I dont think Ill have the option to clear the Rockies this Christmas Eve. What's more, I cannot quit drinking. Ive been going to Eggnog Anonymous gatherings, yet they just arent making a difference. What's more, I waver to specify how crushed the mythical beings have been. They continue inquiring as to yourself. In this way, as should be obvious, without you, my life is ho-ho-shocking. It would be ideal if you return to me. I dont care if youre wicked or pleasant. Theres nobody else I need underneath my mistletoe. If you don't mind get back home.

Audience Analysis Report Example

Audience Analysis Report Example Audience Analysis Report â€" Assignment Example > Online Survey ResultAnswers on “What is your age? ”what is your ageFig1.0Answers on “Have you ever smoked? ”Have you ever smoked? Fig1.1Answers on “do you know someone who smokes? ”Do you know someone who smokesFig 1.2Answers on “should the operations of the tobacco companies be controlled to ensure access of tobacco products is manageable? ”Should the operations of the tobacco companies be controlled to ensure access of tobacco products is manageableFig1.3Answers on how “do you feel when you see someone smoking? ”Do you feel when you see someone smoking? Fig1.4Answers on     “What do you think contributes to smoking? ”What do you think contributes to smoking? Image oneImage TwoFig1.3Fig1.4Image threeImage fourFig1.7Appendix 1: InterviewsInterview one: 24-year old male. Non-smoker, Patrick. Benard: Have you ever smoked or felt like smoking? Patrick: Hmmm, am not sure how I can approach such question. But let me begin by saying that those are two different and independent questions. Personally, I have never smoked but by dealing with some friends made me feel like I should take a puff. This came when I was sharing a room with Daniels in my first year at Nanyang Technological University. Benard: what makes you not to smoke? Patrick: Benard, do you smoke? (He asks jokingly looking at my lips) before you even answer the question, smoking or not smoking is more of a personal decision than collective. Every day we read about effects of smoking; the anti-smoking campaigns have flooded everywhere in Singapore. They talk about lung cancer, heart diseases, stroke and many more as being effects of smoking. And if you look at the long run implications of smoking it becomes a personal decision rather than collective as I mentioned before. Benard: And from your perspective, what do you think contributes to people smoking? Patrick: It is clear that answers to that question are dependent on other factors. And unfortunately I will not answer you fr om my perspective since I do not have statistics with me. People have many reasons as to why they start and continue smoking. I will provide an answer based on recent researches in Singapore which I believe are more factual regarding your question. Vietnam National Committee on Smoking and Health explains that in Singapore, born a male is already a reason why people should just smoke. Other reasons rated high is the peer influence and poverty depending on the region. Benard: Do you know someone who is related to you who smokes? Patrick: That is right, handful. Benard: How do you feel when someone smokes? Patrick: Sorry! Interview two: 29-year old male. Smoker, Muzzammil. Benard: Have you ever smoked or felt like smoking? Muzzammil: I started smoking when I was 17 and I have been a regular smoker for 12 years. Benard: What contributed towards your smoking habits? Muzzammil: As you can see, I started smoking at a tender age and at that start, you honestly do not know the repercussion s of smoking. And funnily, you are sure that you can just give smoking a try and give it a leave a couple of days to come. Going to your question, peer influence played a great role. I did try smoking because most of my friends were doing it and to fit in the group and play cricket together in the outcast of the city of Singapore, smoking was almost compulsory.

Marriage- Cause and Effect - 841 Words

The Cause and Effect of Marriage Growing up children are surrounded with a fairy tale life, the ‘happily ever after.’ As girls we are supposed to wait for our prince charming and he will love us forever; and for boys it is finding and rescuing a beautiful princess who can cook, clean, and is loved by all creatures. That is what marriage is based off of as a child, but that perspective changes once we get a small grasp of the concept of love and we really see what marriage is. Marriage is not something anyone goes into lightly and maybe our expectations of the fairy tale life are why divorce is so commonly sought. There are many reason whys people get married; for love, money, status or because it is the ‘right’ thing†¦show more content†¦Communication is important in all relationships regardless if the relationship is intended for love or other personal gains. Some males and females try to cash in by being greedy and choosing to get married for money; when they choose a partner that they can depend on for life. Most of victims are singers, self-employed businessmen/women, actresses, or elder rich singles. Although they may not be forced into the marriage, these wealthy persons are unaware of the ulterior motives of their partner. The effect of marrying only for love is the eventual unfold of the lies and deceits of the particular partner. Another effect is if that rich person loses their wealth, the outcome is all the same. Depending if the person lost wealth or the ‘victim’ finds out the true motive of the relationship they will most likely divorce this person and continue on their search for true love or money. Another reason why a couple would get married is because it is ‘the right thing to do’, which usually means that there is a child out of wedlock. The purpose of getting married for a child is so that the child will get the right idea; fall in love, get married, have a child. Another objective is that the couple who is not necessarily in love is trying to build love from this child/union. The outcome of this method is that the child ends up driving the couple apart, because of the demand and needs. The primary care taker cannot be solely committed to theirShow MoreRelatedCause And Effect Of A Marriage Fail?851 Words   |  4 PagesCause and effects of a marriage fail? â€Å"Two are better than one, because they have a good return for their labor. 10 If either of them falls down, one can help the other up. But pity anyone who falls and has no one to help them up. 11 Also, if two lie down together, they will keep warm. But how can one keep warm alone? 12 Though one may be overpowered, two can defend themselves...† (Ecclesistes, I 9-12) I am not marriage and what I think now could change when I would be on this situation, neverthelessRead MoreCauses of Divorce Essay886 Words   |  4 PagesCause and Effect of Divorce In today’s society, divorce is more the norm than ever before. Forty percent of all marriages end in divorce. Divorce defined by Webster is the action or an instance of legally dissolving a marriage. Divorce itself is both a cause and effect. There are many causes of divorce. Some of the causes happen more often than others. For instance, the most common causes of divorce are poor communication, financial problems such as lack of money, lack of commitment to marriageRead MoreThe Effects of Getting Married at a Young Age980 Words   |  4 PagesThe Negative Effects of Getting Married at a Young Age Marriage means sharing a life together, loving each other and the most important thing that couples should be aware of is the responsibility that comes with it. Early marriages are sometimes forced but young adults who are getting married out of choice should be informed of personal and health issues. Getting married at a young age has negative effects to it, for instance it can cause a quick divorce and that is because the couple might be immatureRead MoreDivorce And Its Effect On Children881 Words   |  4 Pagestoday, divorce is more the custom than it has ever been before. There are countless causes for divorce as there are people who split-up. There are numerous dynamics that subsidize to divorce, such as financial issues, substance abuse by a partner, irresponsibility of one or both parties, sexual carelessness, the effortlessness of receiving a divorce, and several other reasons. Divorce is the result of a marriage that is confronted with complications that appear undefeatabl e, an incapability to cooperateRead MoreEssay on Causes and Effects of Divorce620 Words   |  3 PagesCauses and Effects of Divorce Relationships are all about give and take, and to maintain them people must be willing to do the work. Today dissolution of marriage is being used as the easy way out when couples can no longer agree. Although people tend to think carefully before they get marriage, the rate of divorce continuously rise nowadays. There are three main causes of divorce: lack of communication, financial problems, and infidelity, which are explained throughout this essay. The first significantRead More Ending Marriages and the Effects Essay631 Words   |  3 PagesEnding Marriages and the Effects â€Å"Till death do us part†? Marriages are known to be a lifetime commitment towards love caring among people. However most marriages these days seem to be failing due to the increasing number of problems with the modern world. When these marriages end, the effects can be devastating. Why do people get married? Well it is a known tradition in humanity that a woman and man will come together and live their lives as one. The most important element that seemsRead MoreEssay on Main Causes of Divorce982 Words   |  4 Pages fifty percent of these couples cannot seem to fulfill their marriage vows. As a result, they choose to get a divorce. Divorce is very easy to do nowadays unlike the past. Statistics show that the four main causes of divorce are: financial difficulty, women are more independent, infidelity, and couples are getting married at a young age. The number one cause for divorce is financial difficulty, before a couple enters a marriage they have their own bills and spending habits, they do not needRead MoreMarriage and Divorce1303 Words   |  5 Pagespeople are taking the issue of marriage and divorce very casually and not comprehending the actually consequences of these events, especially the effect it leaves on children. More like married couples get a divorce faster and easily than getting married. To add on to other extra problem, they have children without planning out and not being stable enough to even have extra member in the family. According to Oxford Dictionary, divorce is â€Å"the legal dissolution of a marriage by a court or other capableRead More Portrayal of Marriage in Wuthering Heights and Scarlet Letter1414 Words   |  6 Pagesâ€Å"The convention of marriage is portrayed as a force which is detrimental to characters achieving their desires† Set in the North of England, the convention of marriage is prominent in Victorian society. This is shown as very detrimental to many characters in Brontà «Ã¢â‚¬â„¢s ‘Wuthering Heights’ leading to marriages in which, neither the bride nor groom know each other well enough to spend their lives together, causing a breakdown of their relationship and pain for surrounding characters. Brontà « showsRead MoreSame Sex Marriage1185 Words   |  5 PagesMarriage is a coming together for better or for worse, hopefully enduring, and intimate to the degree of being sacred. It is an association that promotes a way of life, not causes; a harmony in living, not political faiths; a bilateral loyalty, not commercial or social projects.† (U.S. Supreme Court). Marriage has been defined as a religious legal commitment between a man and woman, as well as an expression of love. Homosexuals have not been allowed to partake in these commitments and the rising

Is Beowulf an Heroic Elegy or an Epic Narrative Essay

Is Beowulf an Heroic Elegy or an Epic Narrative? There is considerable debate as to whether the poem Beowulf is an epic narrative poem or an heroic elegy. Which is it. This essay intends to present both sides of the story. Some great literary scholars think that the poem is an heroic elegy, celebrating the fantastic achievements of its great hero, and also expressing sorrow or lamentation for the hero’s unfortunate death. In â€Å"Beowulf: The Monsters and the Critics† Tolkien states: We must dismiss, of course, from mind the notion that Beowulf is a â€Å"narrative poem,† that it tells a tale or intends to tell a tale sequentially. The poem â€Å"lacks steady advance†: so Klaeber heads a critical section in his edition.†¦show more content†¦The occasion for this was the unfortunate situation which Grendel had created in the court of King Hrothgar, Heorot, where there was considerable sorrow due to the uncontrollable ravaging of the monster: So Healfdene’s son brooded continually over his sorrows; the wise men could not ward off the trouble. The strife was too great, hateful, long-lasting, that had come to the nation, cruel spirit’s envy, gigantic night-evil.(189-93) Fortunately Beowulf was ready and willing to sacrifice himself to repay the debt of Ecgtheow, Beowulf’s father, to Hrothgar. This Geat warrior possesses almost miraculous qualities: â€Å"He was the strongest of men alive in that day, mighty and noble.† Upon spotting Beowulf approaching, the sea-guard of the Danes says, â€Å"Never have I seen a greater man on earth†¦Ã¢â‚¬  King Hrothgar of the Danes says of Beowulf, â€Å"Seafarers who took gifts to the Geats say that he has the strength of 30 men in his hand grip.† Beowulf chooses to fight Grendel by himself and without shield or weapons; previously the hero slew nine sea monsters with his sword. And he is fully willing to sacrifice his very life for this: â€Å"†¦ I alone will fulfill the wish of your people †¦ or die in the foe’s grasp.† Beowulf consciously chooses to act in a superhuman manner: â€Å"I shall perform the deeds of a hero or I have passed my last dayShow MoreRe latedEssay Beowulf: Epic or Elegy?763 Words   |  4 PagesWriting Lab III Beowulf: Epic or Elegy? Beowulf is a poem written in manuscript form created in England sometime between the years 700 and 1000AD. The author is unknown to this day. Is Beowulf an epic poem or an elegy? An epic is â€Å"a long narrative poem in elevated style presenting characters of high position in adventures forming an organic whole through their relation to a central heroic figure and through their development of episodes important to the history of a nation or race† (HarmonRead MoreThe Epic of Beowulf is an Heroic Elegy Essay3261 Words   |  14 PagesBeowulf is an Heroic Elegy   Ã‚  Ã‚   There is considerable debate as to whether the poem Beowulf is an epic narrative poem or an heroic elegy, a poem celebrating the fantastic achievements of its great hero, and also expressing sorrow or lamentation for the hero’s unfortunate death. This essay intends to show that the poem is an heroic elegy.    In â€Å"Beowulf: The Monsters and the Critics† Tolkien states:      We must dismiss, of course, from mind the notion that Beowulf is a â€Å"narrativeRead MoreAnglo-Saxon Heroic Poetry5673 Words   |  23 Pagesthe Heroic, the sources of which are pre-Christian Germanic myth, history and custom; and the Christian. Heroic, or Epic Poetry belongs to one of these two types and refers to long narrative poems celebrating the great deeds of one or more legendary heroes, in a grand, ceremonious style. In its strict use by literary critics, the terms Heroic Poetry or Epic are applied to a work that meets the following criteria: such a poem must be related in an elevated style, and centered upon a heroic or quasi-divineRead MoreThe Pessimism of Beowulf in the Epic Poem, Beowulf Essay2837 Words   |  12 Pages  Ã‚  Ã‚   Anticipation of catastrophe, doom, gloom are present in Beowulf rom beginning to end, even in the better half of the poem, Part I. Perhaps this is part of what makes it an elegy – the repeated injection of sorrow and lamentation into every episode. In his essay, â€Å"The Pessimism of Many Germanic Stories,† A. Kent Hieatt says of the poem Beowulf: The ethical life of the poem, then, depends upon the propositions that evil. . . that is part of this life is too much for the preeminent manRead MoreThe Sonnet Form: William Shakespeare6305 Words   |  26 Pagesin a line of verse. There are four basic kinds of meter: Accentual (strong-stress) meter: The number of stressed syllables in a line is fixed, but the number of total syllables is not. This kind of meter is common in Anglo-Saxon poetry, such as Beowulf. Gerard Manley Hopkins developed a form of accentual meter called sprung rhythm, which had considerable influence on 20th-century poetry. Syllabic meter: The number of total syllables in a line is fixed, but the number of stressed syllables is notRead MoreAmerican Literature11652 Words   |  47 PagesRenaissance Postmodernism Contemporary Puritan Times period of American Literature - 1650-1750 Content: ï‚ · ï‚ · ï‚ · errand into the wilderness be a city upon a hill Christian utopia Genre/Style: ï‚ · ï‚ · ï‚ · ï‚ · ï‚ · sermons, diaries personal narratives captivity narratives jeremiads written in plain style Effect: ï‚ · ï‚ · instructive reinforces authority of the Bible and church Historical Context: ï‚ · ï‚ · a person s fate is determined by God all people are corrupt and must be saved by Christ Rationalism

Saurer Free Essays

Saurer: The China Challenge Question 1 Comparing with the China staple fiber twisting machines, Saurer Twisting Systems (STS) has a number of strengths. The STS are leading product and incorporated state-of-the-art engineering. The technology and RD helped STS to build up functional brand, the STS machines helped the customers to improve efficiency, quality and productivity. We will write a custom essay sample on Saurer or any similar topic only for you Order Now Hence STS is a strong brand and highly regarded by many customers. Being the largest manufacturer of textile machinery, Saurer can offer full solutions to customers. According to Exhibit 4, there are Sauer’s products in different steps of the textile value chain from spinning to embroidery. Thus, Saurer has the capability to penetrate into textile industry in a great depth by extensive product offering. However, STS do not have the price advantage comparing with local Chinese competitors. STS had simplified the functions of the sophisticated machines into â€Å"good enough† machines so as to cater for the needs of China market, however, the pricing is 31. % more than Muratec, and twice the price of Rifa i. e. the close competitor. As Chinese customers tend to be price-sensitive, they would prefer low-priced manufacturers like Rifa for faster pay-back. In addition, STS products are imitated and the functions copied by Chinese competitors because of weak protection of intellectual property in China. This weakened the strength of STS in terms of product functionality. Most of the locally made twisting machines were copies of those manu factured by Saurer or a Japanese competitor. In some cases, the colors of the machines and the brochures – including printing errors – were reproduce Saurer’s usual position in the high-end market meant that identifying and reaching customers for low-end solutions would be challenging for its sales force. Since the company had historically focused on customers with high-end needs, it sales force had little contacts with the low-end segment. Saurer also encountered the difficulty to adopt to Chinese market. The Chinese customers only ordered new machines after receiving orders for yarn, which meant that they then needed very quick delivery. Additionally, they tended to be less interested than their Western counterparts in machine ergonomics – labor costs were low and replacing workers was easy – although some had begun to appreciate that more efficient machines could enable them to increase revenue. Question 2 Saurer should enter the China market with lower functionality. Firstly, Chinese customers are price-sensitive and they concern about the pay-back period. By offering low-functionality machines at lower price, Saurer can captured this low-end customer groups by fulfilling their basic needs. Secondly, Saurer can build up the customer base for future business, as Saurer can introduce other textile machines for their customers. However, margins on the new product were likely to be significantly lower than on their existing products, and even if they managed to achieve some aggressive cost targets, there was a concern that the new product could cannibalize their high margin, premium machines. So Saurer lost its product leadership by lowering the machines functionality. Hence, the good enough machines do not help Saurer to win customers by brand and functionality for this low-end segment. The pricing of STS machines become critical as customers are price-sensitive. Question 3 To protect Saurer’s brand, they should use a dual brand marketing strategy for the new products and sophisticated products. Its Volkmann brand was the leader in the premium end of the market, both in China and globally. In order to avoid jeopardizing the brand and minimize sales canalization, Saurer should adopt a different brand name for its low-end and lower-priced machines. As for pricing, Saurer should try to match with the competitors so as to win a bigger market share in this low-end market. To improve the margin, Saurer may consider to lower the production cost. As the low-end customers had little interest in preventive maintenance and annual contracts, Saurer had to change its business model for the low-end market segment. Since customers preferred quick repair service in proximity, Saurer may consider to develop partnership with local machine repairing centers by supplying the components at lower cost, so as to increase the competitiveness of Saurer machines as comparing with other low price competitors. Currently, Volkmann had 7 sales staff for China market. To cater for this fast growing low-end segment, the company should develop a separate local sales team for low-end market so as to penetrate into the low-end market. According to the company’s quick analysis, 85% of the potential demand of the new machines would be in 6 of China’s 22 provinces. Saurer may allocate the sales team into 6 geographical areas and launch the new machines. Question 4 If Saurer decided not to introduce the new product, it will have to set its premium position and target the high-end segment, i. e. the export-oriented state-owned firms which were typically able to get licenses to buy imported textile machines. Being the global leader in textile machines, Saurer can ride on its competitive advantage by offering full solutions in different stages of value chain and helping these high-end customers to achieve economy of scale. How to cite Saurer, Papers

Tax Purposes Under Australian Tax Law - Myassignmenthelp.Com

Questions: 1. How The Items Will Be Treated For Tax Purposes Under Australian Tax Law? 2. Calculate Manpreets net tax payable for the 2016/2017 financial year, making reference to the taxation formula, the reasons for including or excluding specific items, your calculations, and the applicable tax law. Answers: Answer 1 Facts of the case The business analyst have received certain flying points, in relation of his work from a large consultancy business. It is received free of cost for the work that he has done for the company , which is like a reward and not specifically a part of his employement salary. Application of the law As per the TR 1999/6 of the Income Tax Assessment Act 1997, if any individual is receiving flying points from a consultancy firms in relation to work related purpose.It provides that flight rewards received under consumer loyalty programs are generally not taxable. However, it also notes that FBT may apply where a flight reward is provided to an employee, or the employee's associate, under an 'arrangement' for the purposes of the FBTAA, that results from business expenditure. The flight reward might also be subject to income tax if they are received by an individual whoreceives the flight reward as a result of business expenditure Facts of the case Amount is received from a crane hiring company from its customer for a damaged crane. Application of the law As per the Income tax assessment act 1997, if any income is received by a company in lieu of any insurance then same shall be taxable as business income. In the given case the amount received from a crane company will be taxable as its is just like the amount that it recives from the insurance company in case of any damage to the property of the company. Hence the amount received will be taxable as business income. Facts of the case Free business trip that is received by an individual from an alcohol supplier. The person is a nightclub manager. Application of the law As per the specific provisions of the law, any business trip that is received by an individual is not taxable, but the individual cannot claim any deduction on the same as well. For example if the individual is spending $1000 on the trip from his own end, he cannot clai any deduction on the same. Therefore in the given case, the overseas holiday is a free business trip, because the alchol supplier and the night club manager have work relations but the manager cannot claim any deduction on the trip, and the trip will not be taxable by the IT act. Facts of the case In the given case, the assesse has received certain extra funds for the purchase of canoes, from its members and then the club returned the same. Application of the law As per the ITAA 1997, any amount of excess amount that is received by a company and that is eventually returned is not taxable. If the excess amount was not returned and was kept by the individuals in that case that amount would have been taxable. Hence in the given case, the excess amount that was received by the canoe club will not be taxable. Facts of the case In the given case, the assesse has received certain amount from a teelvsion station, being named the best footballer and the amount was paid as a price was playing well in AFL. Application of the law This case is assessable as per the TR 1999/17, if any amount is received by a sports person in relation to any services provided or any amount of revenue nature or any amount that is received as gits or awars or pizes, then that amount will be taxable. This includes the exploitation of the commercialization of the personal skills of the individuals in order to get the reaward. Hence in the given case, the amount that was paid to the sports person for his performance will be taxable by the company. Facts of the case In the given case the expenses are done in lieu of getting the building qualifications that are needed by a building apprentice. Application of the law. As per the ITAA 1997, if any expense is done in connection with getting higher education, that eventually helps in development of the skills set of theindividual, helps in development of his commercial viability and also helps in his future studies, in that case those expenses can be claimed as deduction. In the given case, the apprentice is doing an expense for development of a skill set that will help in development of his commercial viability. In that case those expenses cane be claimed as deduction. Facts of the case In the given case, the assesse has made certain expenditure for getting knwolegde in art management to eventually work as a art director. Application of the law. As per the ITAA 1997, if any expense is done in connection with getting higher education, that eventually helps in development of the skills set of theindividual, helps in development of his commercial viability and also helps in his future studies, in that case those expenses can be claimed as deduction. In the given case, the expenses are done to get knolwdege about a specific skill set that is related to the job of the assesse. There is a connection between the education and the job, thus the expenses that are done in the art course can be claimed as deduction by the assesse. Facts of the case The case is in regard to the expenses that are done in relation to the work make up and dresses , that is done to make one look presentable at the job. Application of the law. As per the ITAA 1997, if any expenses are doen by an individual that is related to the work of the individual, then that amount can be claimed as deduction. Some unique clothing ahs been stated on which deduction can be claimed like the protective clothing that is not everyday wear, Clothes that helps in identification of the occupation one belongs to, Clothing or footwear that are specifically worn to protect the individuals from any kind of injury at the work place. For all these type of clothing any expenditure done is allowed as deduction. The same is stated in the above case, if the clothes are specifically related to the work then expenses can be claimed else it cannot be claimed. For make up no expenses can be claimed by the assesse. Facts of the case This case is in relation to the overall expenses that are done while travelling between work and home. Application of the law. As per the section 8-1 of ITAA97, for any kind of expenses that are incurred while travelling between work and home, will be taxable only when the total amount is related to the work related purposes.The travel must be direct and there must not be any stop in between. In the given case the assesse can claim the specific deduction, if he is travelling directly between the office and the home for work related purposes only. Facts of the case This is in relation to the expenses that are related while travelling between work from one employer to another employer. Application of the law. As per the section 8-1 of ITAA97, for any kind of expenses that are incurred while travelling between will be taxable because the expenses are relation to the second job of the employee. As per the Laurence Fox v Commissioner of Taxation [2013] AATA 471, when a person is travelling between one employer to the employer the expenses are born in the course of employment and there are no personal benefits involved. Hence in that case the amount that the assesse incurs while travelling between one employer and the second employer will be taxable as per the given case laws. Answer 2 Facts on case 2 Manpreet is an international student who is pursuing a degree of accountancy from the CQU, Sydney and is also working as an office assistant to get some practical exposure that will help her in her studies for $45000. She also receive some amount from her parents to help her in her living expenses and also received some amount from a trust that has been set up in India by her grandmother, on the same she paid $1000 of foreign taxation. Apart from the above, she spent certain amount of money on her studies $18,500 and for computer and printer that she required in the course of her education she spent $2000 and for the mobile expenses she spent $500. Manpreet is doing the job in connection to her studies that will help in enhancing her skill set and is part of her education curriculm Applicable Case law Income received from the trust As per the Income Tax Act 1997, section 99B, if any amount is received from a trust that is not previously taxable, then total amount that was paid to any beneficiary who at any point of time was a resident during any time of the year, then such amount shall be taxable and will not be deductable from the taxable income of the beneficiary(Sadiq et al.2017). Case law applicable TD 2016/D4 As per the applicable case law, if any amount attributable from a trust is applied for the benefit of an individual, who is a resident beneficiary, then such amount may be included in the beneficiary taxable income as per the Income Tax Assessment Act 1936. TD 2016/D5 As per the applicable case law, if any amount is received by a beneficiary from the trust then that amount is not taxable as capital gain or loss and not subjected to the CGT discount purposes. Applying the same to the given case study, as per the Bamford v. FCT [2010] HCA 10, we see that the total amount of moeny that Manpreet is getting from her grandmothers trust will be taxable as her income and she will not get any CGT discount on the same. Manpreet is a beneficiary to the trust and hence the given amount of money will be taxable as per her income. Assistance to Students As per the Income Tax assessment act 1997, section 26.20, any amount that is paid to a student to support him for his higher education shall not be taxable as per the income tax act and the payment can be in any form either in cash or in kind. If any amount or any property is used by the student for his higher education, then the student is not required to pay any tax on the same. In the given case we see that Manpreet is getting every year $20,000, to assist her in her education and support her overall living expenses, and hence that amount will not be taxable as her income because she is using the same to support her higher education Double Taxation Avoidance Agreements As per the Income Tax Assessment Act 1936, if there is any income is double taxed in two countries, then the tax amount that is paid in the home country will be allowed as deduction in cases where there is a double taxation avoidance agreement between the nations. This is done to prevent the scope of double taxation of foreign income (Mitchelson, 2011). In the given case, we see that the money that Manpreet receives from her grandmother trust, has already been taxed, and on the same she has paid $1000 in foreign tax, so when the same income will be taxable in this country, she will get a deduction of $1000. It is assumed that there is a DTAA between the two countries and on the basis of the same, Manpreet will get exemption on the foreign taxation that is paid on the trust income that she receives as a beneficiary from her grandmother. Expenses on Higher Education As per the Income tax assessment act 1997, if any student is spending certain amount of money for education purpose that is important- For development of the necessary skill set for his studies For improving the salary of his employment For benefiting him in his higher education In that case the student will get necessary deduction for all kind of such expenses made. In the given case, Manpreet is spending money on her education, and also, $2,000 on a computer and printer for educational purposes, and $500 for use in his work. All these have connection with her education, will help her in further studies and development of her specific skill set that will be beneficial for her to get better job. Hence this amount will not be deductable and she will get exemption on the same as per the taxation rules. Applicable rate of taxation as per the Income tax assessment act 1997 for resident individuals. Taxable income Tax on this income Effective tax rate $1 $18,200 Nil 0% $18,201 $37,000 19c for each $1 over $18,200 0 9.65% $37,001 $87,000 $3,572 plus 32.5c for each $1 over $37,000 9.65 22.78% $87,001 $180,000 $19,822 plus 37c for each $1 over $87,000 22.78 30.13% Calculation of the Taxable Income of Manpreet for the financial year 2016/2017 Particulars Amount $ Total income from the Job Amount received from the trust Total taxable amount Deduction allowed- Money spent on studies Money spent on computer and printer for educational purposes Money spent on new mobile phone for business use Net Taxable Amount $45000 $10000 $55000 $18500 $2000 $500 $34000 Total Amount of tax payable by Manpreet as per the applicable rate of taxation Up to $18200- Nil For the remaining amount - $34000-$18200 = $15800 Tax = 19 c for every $ above $18200 = $15800*19C = $3002 Gross tax payable by Manpreet = $3002 Less: Foreign tax paid on trust income = $1000 Therefore net tax payable = $2002 Thus after applying all the necessary provisions, the total amount of taxable income for Manpreet for the financial year 2016/2017 is $2002. All the necessary explanation and assumptions related to the case study have been explained in details, in the above paragraphs. Refrences Mitchelson, P. (2011). Tax Law. Sydney, Australia: Thomson Reuters. Sadiq, K., Coleman, C., Hanegbi, R., Jogarajan, S., Krever, R., Obst, W., . . . Ting, A. (2017). Principles of Taxation Law. Sydney: Thomson Reuters.

Best Boots In The World Text Response Essays

Best Boots In The World Text Response Essays Best Boots In The World Text Response Essay Best Boots In The World Text Response Essay Is It worth knowing about uniqueness? What does Mikes mother teach us about consequences? Is It worth knowing about consequences? Not blame at Mike ? Mike trusts, respects, loves her. (Good) What does the youth teach us about consequences? Is it worth knowing about consequences? It is quite clear that you will write about one of the three characters in each of your central paragraphs. You need to think about what you will say before you write your contention. Once you have some ideas about your answers to the questions above and a clear answer (your decision about whether you agree, agreed or partly agree with the statement) you are ready to write an introduction. In your introduction give the name of the story (Best Boots in the World), (underlined or quotation marks) the writers full name and some Idea of what the story Is about (background). Come to the topic which Is consequences and then write your contention. (Answer It must contain all the key words of the question names of characters, worth knowing, consequences. About people Miming with their consequences us something worth knowing about consequences Do you agree? Exorbitant settable shoes bring the trouble. A short story, The Best Boots in the World was written by Brian Caldwell shows us 14 years old boy who has the same name as his favorite basketball player. His mother, Alice and his father have broken up since he was 10 years old. He likes basketball and wants to buy Nikkei basketball shoes. The youth is a person who encourages his mad by insulting him. Mike, Alice and the youth teach us knowledge values from their consequences. Remember TELL topic sentence, explanation, evidence, linking sentence Each of your central paragraphs would have a topic sentence which states what this paragraph will be about, some explanation of this Idea and evidence to support It and a final sentence that ties the idea back to your contention. 1st central paragraph Key Tanat sometimes consequences can De very serious, so much so Tanat ten memory of them can last a lifetime guilty memory. Mike is showing. It does not manner but that what he think. His boots Live like a scar He learns but consequence is bad because Mike learns something from making the choices which occur to bad consequences. The choices occur to bad consequences which give him experiences. Mike learns something from making the choices which occur to bad consequences. The experience what happened the choices- the consequences the effects of the consequence. Final sentence to explain whether this is worth knowing. Stressful consequences are his guilty memory which stuck with him for life. Mike argues his mother about buying sport shoes because his mother does not want him to spend a lot of money for that. He thinks that money he earns from his work is enough to buy the shoes. His mother gets mad on him therefore he says sorry to his mother. However he still pays lots of money for the shoes. After his bad situation with the youth, he thinks it is not necessary to buy because it does not make his skill better and it also brings bad situation to him. He decides to go home alone by the train without consideration first. This decision brings him to meet the youth. Mike chooses to keep the boots and fights with him instead of giving his boots and not pay attention to him because of extremely expensive cost of the shoes. The consequence is the youth dead. He feels very bad and thinks that it is his responsibility. Mike does learn the consequences of making choices, even they are bad consequences. 2nd central paragraph Mikes mother that the consequences can spread so that they affect others. falling apart effect to Mike badly (no father supports him, he is 14 but he kills someone) The experience what happened the choices the consequences the effects on her and others. She and her husband made If he is alive, he may have a chance Final sentence to explain whether this is worth knowing about consequences. Consequences of Lices determinations affect other people who are close to her. Alice breaks up with her husband when Mike is 10 years old. This decision is upset Mike and herself but it might be only one decision she can make. She allows Mike to watch basketball match after midnight because she knows that his son likes Michael who is his favorite basketball player. Mike loves her and he is very happy to be her son even his mother sprits with his father. After her husband leaves, she works 2 Jobs to keep up with paying the bills. She has enough money to buy the goods and other stuffs for her and her son. Lices consequences, mostly affect to her son and herself. 3rd central paragraph- The youth that the consequences can be fatal so that there is no going back. does not get a crack, chance but Just die. The experience what happened the choices the consequences the lesson for readers. His behavior belongs to his dead Play with violence Final sentence that explains whether this is worth knowing about consequences. The youths behavior belongs to his consequences which no chance resolves it. When he waits for the train, he smokes and stands like a bad person. His gesture ekes toner people scared AT ml. He Is ten one won starts Insulting Mike tout Nils boots. He knows Mike is angry, but he still keeps saying because he also really wants Nikkei basketball shoes. This makes Mike cannot control his mad and fight with him. The youth is dead because he falls down from the train. Actually, he does not deserve to die. He probably can improve himself. His behavior tends to push off other people. A conclusion will be needed to sum up you answer to the question. Do not repeat anything in your introduction. Each character has own consequences which vive us worth knowing. They learn which decisions occur to bad consequences and who is affected by them. They also teach us with their accidents. Therefore, we should not do the same things that they do. We might try to get rid of those situations. Assessment Criteria 5 4 3 2 Argument relevance and strength (how strong are you argument) Structure introduction, central paragraphs (topic sentence, development, final sentence), conclusion (do you understand the story) Knowledge of Text support of opinion with text Writing grammar, sentencing, spelling

Janus - Who Is Janus

Janus - Who Is Janus Profile of Janus Two-faced Janus (Ianus), presumed to be native to Italy, is the god of beginnings/endings. Its after Janus that the first month of the year, Januarius January, is named. The kalends (the 1st) of each month may have been dedicated to him. Janus Basics Janus was usually the first of the gods to receive offerings. Consuls entered office on the Kalends of his month January. Janus and the Salian Priests Holding sacred shields, Salian priests sang a hymn to Janus. This hymn includes lines that have been translated as: Come forth with the cuckoo [in March] Truly all things dost thou make open.Thou art Janus Curiatius, the good creator art thou.Good Janus is coming, the chief of the superior rulers.- The Salian Hymn to Janus Rabun Taylor (citation below) eloquently describes the lack of a coherent story about Janus: Janus, like so many ancient gods who lacked the grace of a story, was a messy concrescence of scraps fallen from the table of memory. His incoherence was the cause of some puzzlement in the Roman Imperial era, and so he was periodically subjected to reassessments by master yarn-spinners like Ovid or by cosmologists and philosophers seeking to find profound symbolism in his duality. A Transitional God: War, Peace, Crossings Janus was not only a god of beginnings and transitions, but was also associated with war/peace since the doors of his shrine were opened except in times of peace. He may have been a god of stream crossings. Ovid on the Myth of Janus Ovid, the Augustan Age teller of mythological tales, provides a story about the early benefits conferred by Janus. [227] I have learned much indeed; but why is the figure of a ship stamped on one side of the copper coin, and a two-headed figure on the other? Under the double image, said he, you might have recognized myself, if the long lapse of time had not worn the type away. Now for the reason of the ship. In a ship the sickle-bearing god came to the Tuscan river after wandering over the world. I remember how Saturn was received in this land: he had been driven by Jupiter from the celestial realms. From that time the folk long retained the name of Saturnian, and the country, too, was called Latium from the hiding (latente) of the god. But a pious posterity inscribed a ship on the copper money to commemorate the coming of the stranger god. Myself inhabited the ground whose left side is lapped by sandy Tibers glassy wave. Here, where now is Rome, green forest stood unfilled, and all this mighty region was but pasture for a few kine. My castle was the hill which the present age is accustomed to ca ll by my name and dub Janiculum. I reigned in days when earth could bear with gods, and divinities moved freely in the abodes of men. The sin of mortals had not yet put Justice to flight (she was the last of the celestials to forsake the earth): honours self, not fear, ruled the people without appeal to force: toil there was none to expound the right to righteous men. I had naught to do with war: guardian was I of peace and doorways, and these, quoth he, showing the key, these be the arms I bear.Ovid Fasti 1 The First of the Gods Janus was also an augur and mediator, perhaps the reason he is named first among the gods in prayers. Taylor says Janus, as the founder of sacrifice and divination, since he can see the past and the future through his two faces, is the worlds first priest. Janus for Luck It was Roman tradition at the New Year to give the god honey, cakes, incense and wine to buy favorable signs and a guarantee of good luck. Gold brought better results than baser coins. Then I asked, Why, Janus, when I placate other gods, do I bring incense and wine to you first? So that you may gain entry to whatsoever gods you wish, he replied, through me, who guard the threshold. But why are glad words spoken on your Kalends? And why do we give and receive best wishes? Then the god, leaning on the staff in his right hand, said, Omens are wont to reside in beginnings. You train your anxious ears on the first call, and the augur interprets the first bird he sees. The temples and ears of gods are open, no tongue intones wasted prayers, and words have weight. Janus had finished. I was not silent for long, but tagged his final words with words of my own. What do your dates and wrinkled figs mean, or the gift of honey in a snow-white jar? The omen is the reason, said he - so that the sweetness replicates events, and so that the year should be sweet, following the course of its beginnings.Translation of Ovid Fast. 1.17 1-188 from Taylors article) Read more about Janus. References: The Salii and Campaigning in March and OctoberJ. P. V. D. BalsdonThe Classical Review, New Series, Vol. 16, No. 2 (Jun., 1966), pp. 146-147The Salian Hymn to JanusGeorge HemplTAPhA, Vol. 31, (1900), pp. 182-188Janus Custos BelliJohn BridgeThe Classical Journal, Vol. 23, No. 8 (May, 1928), pp. 610-614Problems about JanusRonald SymeThe American Journal of Philology, Vol. 100, No.The Shrine of Janus Geminus in RomeValentine MüllerAmerican Journal of Archaeology, Vol. 47, No. 4 (Oct. - Dec., 1943), pp. 437-440Watching the Skies: Janus, Auspication, and the Shrine in the Roman ForumRabun TaylorMemoirs of the American Academy in Rome, Vol. 45 (2000), pp. 1-40

Role of Accounting Practices in Managing Contemporary Organizations Essay

Role of Accounting Practices in Managing Contemporary Organizations - Essay Example Management accounting is one such emerging function of accounting where accounting is geared towards management function. Management accounting is having a major role in the overall success of the business environment away from bookkeeping activities. The new changing role of accounting, practice in organizations includes management accounting function in supply chain management and management support for the adoption of new technology in firms. Accounting initially had no role to play in these activities as their role was confined to the bookkeeping activities; the changes in management accounting have turned around the role of management accounting making it an important factor in every organization. Both the private and public sector are becoming reliant on the new role of management accounting in business. However, change has never been easily adopted in organizations. Resistance to change is common thus the changing role of management accounting is not being received with open arms. Several barriers to change are cropping up delaying the implementation of management accounting practice in organizations. This research paper is aimed at looking at the various changes in the functional unit of management accounting based on case studies by various scholars. The role of management accounting practice in various organizations will be looked into. The barriers to change in an organization preventing implementation of management accounting practice are also of interest in this research. Traditionally, buy or make decisions were made based on the cost of production.

Ethical and Legal Issues in the Couseling Profession Research Paper

Ethical and Legal Issues in the Couseling Profession - Research Paper Example All in all, these dilemmas and decisions have made me more prudent and more discerning in my approaches to patient care. This essay will now serve as my reflective ethical autobiography with various sources and theories used to help support and evaluate the choices I have made during my immersion. Discussion One of the main teachings which were drilled to us by our professors was the fact that there were various ethical principles which we had to follow and consider with each patient that we cared for. These main ethical principles include: beneficence, patient autonomy or self-determination, non-maleficence, and justice. These principles helped me develop my sense of right or wrong. Whenever I doubted my actions or did not know whether my actions were right or wrong, I always considered these four ethical principles as a guide or as a foundation for my decisions. Beauchamp and Childress identified these ethical principles which should govern the ethical practice of our profession. T hey discuss that the principle of autonomy is basically about the personal rule of oneself which is apart or free from the influences of others and from the limitations which negate meaningful choice (Beauchamp and Childress, 1994). This autonomous decision making process allows the individual to act in accordance with his plans and his choices. Without such autonomy, an individual is dictated by others and is incapable of acting on his desires or plans (Beauchamp and Childress, 1994). In other words, patient autonomy is about allowing the patient to make his own decisions about his care – without forcing him or influencing him to decide in a particular way. In my practice, I often had to explain to patients the different types of care or interventions which can be implemented in their favor. There were times when I was tempted to influence their choices and to sway them towards making decisions which, I felt, were more favorable to the patients and to me. But noting that I m ight be unjustly and unfairly influencing them to make decisions on their care, I ended up being more restrained and being more balanced in explaining possible choices in their care. By allowing them to make their own choices, I was able to afford more respect to my patients as individuals. Patient autonomy is also about respecting the patient’s decision even if such decision is not the best decision for him. One time, I encountered a patient who refused further care and counseling. I knew that he needed to be in therapy and he needed to undergo intensive rehabilitation. However he wanted to undergo a less structured rehabilitation process and he wanted to do it outside the mental health institution. Even if I knew that his choices may not be effective in rehabilitating him, ethics dictated that I had to respect his choice. And so we released him and allowed him to make his own choices of care. The principle of beneficence is based on doing acts of kindness for others (Beauch amp and Childress, 1994). In essence, this principle â€Å"asserts an obligation to help others further their important and legitimate interests† (Beauchamp and Childress, 1994, p. 260). In applying this principle to my counseling practice, I often encountered situations where I knew that my patients needed more intensive counseling. One time, I encountered a high school student whom I assessed to be depressed. She had significant self-image

Ginger and Turmeric: History and use

Ginger and Turmeric: History and use Ginger and Turmeric Introduction Ginger Ginger and turmeric are categorize in the same family, Zingiberaceae, along with cardamom (White 2007)(Leal 2003). The most frequently used herbal supplement is Zingiber officinale, which is the scientific name for ginger (White 2007). The scientific name of ginger, Zingiber officinale , was created by Linaeus a Swedish botanist from the 18th century. Linaeus named ginger after Singabera, or shaped like a horn, which is an Indian Sanskrit (Hoffman, 2007).Ginger is known for its overpowering smell and taste and also for its medical use to reduce nausea (White 2007). The well-known aroma of ginger is from the ketones, one of these ketones is gingerol (White 2007). The strong taste that ginger possesses is from phenylproanoids, non pungent fats and waxes (Hoffman 2007).Gingers taste is known when its hydrocarbon tails unite with its receptors (Hoffman 2007). Ginerols and zingerone are the non-volatile phenylpropanoids that contribute to gingers taste (Hoffman 2007).The dehydrated form o f these molecules are gingerols and shogals which has a lot stronger taste (Hoffman 2007). The rhizome, which is a steam, is normally consumed but is referred to as the â€Å"ginger root† (White 2007). Ginger can be consumed in many forms of which are as juice, dry power, syrup or even in pill form for easy digestion (Hoffman 2007). Fresh ginger does not contain zingerone but once cooked the zesty sweet flavor of zingerone appears from ginerol converting into zingerone (Hoffman 2007). Turmeric Curcuma longa, or turmeric, is known for being an Indian spice (Jurenka 2009). Turmeric is located in South Asia, Southwest Asia, China, the Caribbean Island and South America (Leal et al., 2003). Turmeric is known for the particular reign of Asia and the Middle Eastern countries (Tayyem et al., 2006). In India, the average consumption of turmeric is around 2 to 2.5 grams, this means that the consumption of curcumin is anywhere from 60 to100 mg a day (Chainani-Wu 2003). Turmeric is used in foods for its yellow color and flavor (Leal et al., 2003).Turmeric has been used in laxatives and as a pesticide (Negi etal., 1999).In 1910, Lampe and Milobedzka, discovered what made the famous yellow color in turmeric, which is curcumin (Jurenka 2009). Medically turmeric is known for its anti-oxidant, anti-cancer, antimutagenic and anti-inflammatory activities (Leal et al., 2003). When curcumin is taken by mouth it has a low bioavailability (Tayyem et al., 2006). Turmeric has many effects on the DNA by inhibiting the destruction, lowering the mutations and helping repair DNA (Krishnaswamy 2007). It was also shown that the level of detoxifying enzymes increase with the amount of turmeric (Krishnaswamy 2007). Turmeric is indigenous to the topical region of South and Southeast Asia (Krishnaswamy 2007). The way that turmeric is used in food in India is that it is fried or it is boiled and at these elevated temperature this still did not affect turmerics ability to prevent mutants (Krishnaswamy 2007). Historical Usage Ginger Ginger has been historically used for colds, fevers, digestive problems and to increase the appetite (White 2007). Ginger has been referred to in the ancient passages in countries like China, Ancient Rome, India, Arabia and Greece (Olgoli et al., 2009). Ginger has been utilize in numerous of ways because of its aroma and also in culinary ways by adding it to jams, drinks, breads and sweets (Olgoli et al., 2009). Ginger has been used for diarrhea, gastritis, and nausea for thousands of years in Asian medicine (Olgoli et al., 2009). In China and Thai ginger has been used in controlling nausea and vomiting in pregnant women (Olgoli et al., 2009). For thousands of years, ginger has been used for medical purposes as wells as a culinary spice added to food for its color and flavor (Hoffman 2007). Ginger has been discussed in many ancient Indian, Arab, Chinese, Greek and Roman medical text on the medical used of it and was referred to as the universal medicine in India (Hoffman 2007). Ginge r has been used for problems related to the respiratory and digestive tracts as well as a tonic for the heart and a paste to help with headaches and aching joints due to arthritis (Hoffman 2007). The gastrointestinal tract has been benefited a great deal from ginger by inhibiting gastric ulcers, increasing digestion enzymes, and improving the secretion of bile (Chen et al, 2007). There is a wild ginger located in Hawaii that is used for cuts, bruises, sores, fungal skin infections, painful joints, sprains, headaches, stomachaches and toothaches (Hoffman 2007). Turmeric Turmeric was used as a treatment for diseases related to inflammation in Ayurvedic medicine (Jurenka 2009). Turmeric was used in historically in Indian medicine for rheumatic disorders, gastrointestinal disorders, for wound healing and even for removing worm from people and animals to cosmetics (Krishnaswamy 2007). Turmeric in paste form has been used on chicken pox, small pox, and measles (Krishnaswamy 2007). In India there is land that is set aside for the growth of spices and condiment; 60 percent of that land is used for the growth of turmeric (Krishnaswamy 2007). For religious ritual turmeric has been used as dyes for not only fabric but also used on the skin (Funk et al., 2006). Bioactive Ingredient Ginger Two bioactive ingredients of ginger are shogaols and gingerols which act like antioxidants (Leal et al., 2003). There are additional compounds in ginger extract that stop the growing of microorganisms and effect the growth of specifically Mycobacterium tuberculosis and Mycobacterium avium (Leal et al., 2003). Another bioactive ingredient of ginger is zingerone, it helps with the prevention of diarrhea due to pathogens (Chen, 2007). The bioactive ingredients of ginger, that make ginger known for its function of being an: antioxidant, anti-angiogenesis, anti-cancer, anti-atherosclerotic, and anti inflammatory are gingerol, shogoal, and paradol (Hanim et al., 2008). The way these molecules are able to posses all of these properties is by reducing the number activity of nuclear factor-kappa B. Nuclear factor-kappa B is important in the ability for the cell to multiply and form new blood vessels. When nuclear factor-kappa B inhibited it hinders the formation of new blood vessels and the c ells ability to rapidly multiply (Hanim et al., 2008). Saponins, alkaloids, and flavonoids are all found in ginger (Ghayur Gilani, 2005). (Hoffman 2007) Tumeric Curcuminoids are a bioactive ingredient in turmeric that has antioxidant properties (Leal et al., 2003). In a reaction that requires polykedtide synthase, two p-coumaroyl-CoA molecules are joined together with a malonyl-CoA molecule to release a water molecule and form curcuminoids (Ramirez-Ahumada et al., 2006).There are three types of curcuminoids, they are curcumin, demethoxycurcumin, and bisdemthoycurcumin (Jurenka 2009). Turmeric has the largest amount of curcumin compared to other spices; turmeric is 3.14 percent curcumin and can be up to 9 percent curcuminoids (Tayyem et al., 2006)(Krishnaswamy 2007). The carbonyl group in curcumin has been related to how turmeric may help with preventing cancer (Leal et al., 2003). Curcumin is virtually water insoluble because its a lipophilic polyphenol molecule (Jurenka 2009). In addition, curcumin can survive the acidic content of the stomach (Jurenka 2009). Another important group of ingredients in turmeric are the volatile oils; rumerone , zingiberone, and atlantone (Jurenka 2009). (Ahmed Gilani, 2008) Modern Use Ginger Related to Nausea, Vomiting, and Diarrhea The way that ginger prevents vomiting is not a known mechanism (White 2007). But what is considered is that ginger stops the binding of serotonin receptors and has an effect on the gastrointestinal system along with the central nervous system to prevent vomiting (White 2007). Ginger has shown to have a positive effect on reducing nausea and vomiting related to both pregnancy and post operation (White 2007). Pregnant women taking ginger by capsule have shown to experience positive results by having a decrease in nausea and vomiting (Ozgoli et al., 2009). Women who are pregnant and experiencing nausea and vomiting should take 250 mg of ginger four times a day (White 2007). In China, United Kingdom, and Thailand ginger is listed on the pharmacopeias list for being an important drug for pregnant women because of its ability to decrease nausea and vomiting (Ozgoli et al., 2009). In a study with pregnant women, 77 percent of the women had a major improvement in the severity of nausea and 6 7 percent had a decrease in frequency of vomiting when using ginger syrup (Ozgoli et al, 2009). When ginger is taken by either capsule or syrup there was a positive result in reducing nausea (Ozgoli et al., 2009). Levine et al. found that nausea was slowed down during chemotherapy treatments when ginger was combined with protein (Levine et al., 2008). In a recent study done by Chen et al., they found an additional benefit to ginger, that it prevents diarrhea (Chen et al, 2007). The way ginger stop diarrhea is by inhibiting the B subunit of heat-labile enterotoxin from attaching to the ganglioside GM1 (Chen et al., 2007). Ginger and Arthritis There are varied views on whether ginger has any effect on relieving pain from arthritis (White 2007). There was a study that showed a significant difference in reducing arthritis symptoms in the knee with the uses of ginger extract but another study said that it may only be in the first phase of treatment that symptoms are reduced (White 2007). Patients taking ginger in the powder form have noticed a decrease in swelling and pain (White 2007). There has not been much research on the use of ginger rubbing oil but it is an option to ease the pain from inflamed joints (White 2007). In a study performed on rats, the subjects were injected with polyarthritis which is like redness and irritation to the skin, rheumatoid arthritis, and osteoarthritis and each rats knee was measured before inflammation (Levy et al., 2006).One group of rats was given 6.2 mg/kg of 6-shogaol per a day, this group had much lower amount of swelling in the knee compared to the control group (Levy et al., 2006).Aft er twenty-eight days of the trial, the swelling of the 6-shogaol group was almost as low as the circumference of the knee measurement before the trial began (Levy et al., 2006). The way that 6-shogaol reduced the inflammation was by keeping monocytes, macrophages, leukocyte, and lymphocytes in the blood and inhibiting the movement of them into the synovial cavity (Levy et al., 2006). Ginger and Heart Disease One of gingers known properties is effect on cholesterol, which is known as hyocholesterosterolamic, having low total cholesterol and low density lipoprotein are to important components in reduce risk for heart disease (A1-Amin et al., 2006).Ginger may lower the risk of heart disease by lowing cholesterol and thinning the blood to prevent clots from forming (Hoffman 2007). In a study performed on rats, when taking ginger daily the blood cholesterol of the rats was reduced but had an inverse affect on blood sugar by increasing it in the rats (Srinivasan 2005) High blood pressure is another risk factor in having an increase risk for heart disease. The ginger root has been shown in studies using rats to be lower high blood pressure but there are very few studies done with humans (Chen et al., 2009). The two ingredient of ginger that has a lower effect of blood pressure are 6-shogaol and 6-gingerol but the mechanism of how they do it is unknown (Chen et al., 2009). When rats were given g inger there was a 44 percent decrease in blood cholesterol levels. After seven weeks of ginger treatment there was a 41 percent decrease in triglycerides in these same rats (Al-Amin et al., 2006). Ginger and Anti-inflammatory agents Ginger can be consumed as tea or you can inhale the vapors through steam, this is a method use to decrease inflammation in upper respiratory infections like flu, sinusitis, colds and bronchitis (Hoffman 2007). Ginger has also been beneficial in women who experience painful menstrual cycles (Hoffman 2007). Ginger and Antimicrobial Activity Ginger extract slows down the growth of two bacteria, Mycobacterium tuberculosis and Mycobacterium avium. This is a very significant finding due to the increase of tuberculosis the past few years and the increase in drug resistant Mycobacterium tuberculosis (Leal et al, 2003). Patients who are immune compromised benefit from the antimicrobial activity of ginger (Leal et al., 2003). Ginger and Diabetes There have been mixed reviews on if ginger has blood glucose lowering effects and if it beneficial to diabetics. Some studies show that it lowers blood glucose in both diabetic and non-diabetic animals but it also shows that ginger has increased blood glucose levels (Al-Amin et al., 2006). In a trail with rats that had been experimentally induced with diabetes they found that ginger could help in the treatment of diabetes (Al-Amin et al., 2006). The group of rats that had diabetes that were treated with ginger had a 52 percent decrease in their blood glucose levels (Al-Amin et al., 2006). The non-diabetic rats did gain weight through this trial and the control diabetic group lost weight (Al-Amin et al., 2006). The diabetic rats that were treated with ginger, at the end of the trial had maintained their weight (Al-Amin et al., 2006). The protein levels present in the urine of the rats that were given ginger had decrease by 60 percent (Al-Amin et al., 2006). In the diabetic rats that w ere administrated ginger, there was a reduction in both urine excretion as well as water consumption (Al-Amin et al., 2006). Ginger enhances the release of insulin from the beta cells in the pancreases; this is one of the few mechanisms that result in a beneficial outcome on people with diabetes (Al-Amin et al., 2006). Ginger and Cancer The initiation of nuclear factor-kappa B is stopped by ginger root, which will inhibit the growth of the tumor cell and the ability of new blood vessels to supply blood and nutrients to the tumor (Rhode et al., 2007). Ovarian cancer cells have shown to slow down and even stop growth in the presences of 6-shagoal, a component of ginger (Rhode et al., 2007). After one to five days of ovarian cancer cells being in the presence of ginger the growth of the cells slowed down. With the dose ranging as high as 50 micrograms/ul to as low as 30 micrograms/ul of ginger there was evidence of slowing down of the cell growth of the cancer cells (Rhode et al., 2007). Prostate cancer, colon cancer, gastrointestinal cancer, and breast cancer has been reduced in occurrence with the increase of ginger and other functional foods (Rhode et al., 2007). With the stopping of nuclear factor-kappa B, this shows that another benefit to ginger is that it is anti-neoplastic (Rhode et al., 2007). There was a decr ease in the spreading of cancer in the lungs when a bioactive ingredient of ginger, 6-gingerol, was administrated to mice ( Yance Sagar et al., 2006). Turmeric and Anti-inflammatory The inflammatory diseases that benefit from turmeric are inflammatory bowel disease, pancreatitis, arthritis, certain cancers and chronic anterior uveitis (Jurenka 2009). There are many ways that curcumin, in turmeric, decreases inflammation for example the down regulation of cyclooxygenase-2 (COX-2) and lipoxygenase (Jurenka 2009). Another way that inflammation is reduced is to stop the formation of inflammatory cytokines. Some of these cytokines are interleukin -1,-2,-6,-8 and -12, migration inhibitory protein, tumor necrosis factor-alpha (TMF-alpha) and monocyte chemoacttractant protein (MCP) (Jurenka 2009). Nuclear factor kappa B (NF-kB) is inhibited by curcumin, which prevents the action of inducible nitric oxide syntheses and cyclooxygenase-2 (Jurenka 2009). Nuclear factor kappa B is affects inflammation, the growth of a new tumor, cell growth and division, and transformation (Jurenka 2009). When taking 50 to 200mg/kg of curcumin, in mice, there was a smaller occurrence of edem a and at 48mg/kg there was an even smaller occurrence of edema by 50-percent (Jurenka 2009). When there has been damage to the mucosal cells, for example Ulcerative Colitis, curcumin is shown to reduce the inflammation (Jurenka 2009). When giving curcumin to rats with Ulcerative Colitis, that was induced experimentally, there was a decrease in inflammation and progress in reducing severity of symptoms; this was also true in rats that had experimentally induced pancreatitis (Jurenka 2009). When comparing curcumin to phenylbutazone and a placebo, which was lactose powder, 400mg of curcumin showed the best results in decreasing inflammation in patient after surgery (Jurenka 2009). A study done on patients with an inflammatory eye disease, anterior uveitis, there showed a positive result from the use of curcumin. There were two groups, one took 375 mg of curcumin alone and the other group took the 375mg of curcumin combined with antitubercular therapy. Following two weeks of these therapies, the group that took just curcumin there was a 100 percent improvement but the group with the combination of curcumin with the antitubercular therapy only had an 86 percent improvement (Jurenka 2009). In animals, curcumin has slowe d down multiple sclerosis (Fahey et al., 2007) Turmeric and Gastric Ulcers When a study was done, on patients diagnosed with peptic ulcers, curcumin showed an absence of ulcers at their check up. Patients were told to take 600mg of curcumin 30 to 60 minutes prior to eating a meal , then at 4:00 pm and once again prior to going to bed, so about five times a day. This study was conducted for twelve weeks and in a third of the way through the study 48 percent of the patients did not have any ulcers. When the twelve weeks were over 76 percent of patients were absent of ulcers (Jurenka 2009). Turmeric and Arthritis When rats were given 4mg/kg of curcuminoids per a day four days before arthritis inducted injection there was a 75 percent decrease in joint inflammation in a rats with acute arthritis and a 68 percent decrease in joint inflammation in rats with chronic arthritis (Jurenka 2009). Due to low levels of absorption, they decided to see if oral curcuminoids would decrease joint inflammation. Four days before given the arthritis inducted injections the rats were given a high oral dose of curcuminoids, by the third day there was a 48 percent decrease in joint inflammation. This showed that the oral intake of curcuminoids can still lower joint inflammation in regards to arthritis (Jurenka 2009). There was a reduction in swollen joints and stiffness in the morning and an increase in walking time for people with rheumatoid arthritis when taking 1200 mg of curcumin a day (Jurenka 2009). Four days before the injection, the rats were given 23mg/kg/day of curcuminoids (Funk et al., 2006). In an acu te inflammatory state, there was an inhibition of 64 percent and an even better result with chronic arthritis with a 72 percent inhibition (Funk et al., 2006). Funk et al. found that whether it is a large amount of fraction turmeric or a small amount of curcuminoids that are have been purified, they both have shown to have benefits to arthritis and help suppress it (Funk et al., 2006). However they do think that the more harmless and more successful form is purified curcuminoids (Funk et al., 2006). Turmeric and Cancer The ability to prevent rapid cell growth and the ability to cause signaling that will result in cell death are two important ways curcumin has show to stop the growth of cancer (Fahey et al., 2007). When curcumin stops the actions of signal transducer and activator of transcription 3, this promotes the death of the cancer cell (Fahey et al., 2007). Curcumin has thought to have effect that can inhibit the growth of cancer and many studies have shown that curcumin has stopped the formation of cancer cells (Jurenka 2009). There are many mechanism of how curcumin decrease the risk of cancer. High levels of COX-2 have been related to cancer; therefore curcumin is beneficial by decreasing COX-2 and NF-kB (Jurenka 2009). Lipoxygenase is used to metabolize arachidonic acid, when this occurs scavenging free radicals are formed. The way curcumin has anti-cancer activity is it interferes with lipoxygenase to slow down the metabolism of arachidonic acid, which reduces the free radicals (Jurenka 2009). The growth of cancer cells is slowed down when curcumin reduces the occurrence of inflammatory cytokines IL -1B, IL-6, and TNF-a (Jurenka 2009). Protein kinase C is an intercellular signaling protein in which intervenes on the rapid growth and inflammation of the cells, curcumin down-regulates these enzymes to reduce the growth of tumors (Jurenka 2009). The anti-inflammatory and anti-oxidant actions of curcumin play a big role in its prevention of cancer (Tayyem et al.2006). In colon cancer present in animals, curcumin slowed down the growth of tumors (Tayyem et al., 2006). Turmeric and Irritable Bowel Syndrome (IBS) One of the most frequently experienced symptoms of Irritable Bowel Syndrome is abdominal pain. In an eight week study done on patients with Irritable bowel syndrome patients were divided into two groups and administrated 72mg of turmeric extract or 144mg of turmeric extract (Jurenka 2009). . Half way through the study the occurrence of IBS had decrease by 53 percent in patients taking 72 mg of turmeric extract and there was a 60 percent reduction in patient taking 144mg of turmeric extract. When the study was complete there was a 22 percent decrease in abdominal pain in patients taking 72mg and a 25 percent decrease in patients receiving 144mg of turmeric extract (Jurenka 2009). Turmeric and Blood Glucose Levels In some studies, they found that turmeric has a positive effect on glucose tolerance (Srinivasan 2005). In people taking curcumin, an active ingredient in turmeric, they were able to lower their fasting blood sugar levels, which resulted in their insulin dosage decreasing (Srinivasan 2005). In a study that looked at rats with diabetes, the rhizome extract exhibited lower levels of blood sugar levels (Srinivasan 2005). The conclusion, of the study was that people that are diabetic will benefit from 1 gram of turmeric power with a healthy diet (Srinivasan 2005). Turmeric and Heart Disease Turmerics anti-oxidant properties help in the combat against heart disease. When turmeric was from one to five percent of the diet within four weeks cholesterol and triglycerides had decreased while HDL had increased (Krishnaswamy 2007). In a sixty day trial, a group of people were given 20 mg of curcumin. At the end of the trial the levels of high density lipoprotein and low density lipoproteins peroxidation concentration had been reduced from anywhere between 25 percent to 50 percent (Bosca et al., 1997). Turmeric and Alzheimers Disease When looking at the population if India, there was a noticeable link between Alzheimers disease and turmeric. Turmeric is a greatly used spice in India and the prevalence of Alzheimers disease is lower in India when compared to the United States (Calabrese et al., 2003). There is not much scientific finding on turmeric inhibiting Alzheimers disease and the way it is done is unknown (Ahmed Gilani, 2008). When observing the activity of AChE and the curcuminoids, bisdemethoxycurcumin was the most powerful curcuminoid while curcumin was the least effective curcuminoid (Ahmed Gilani, 2008). In the test to examine memory retention, they used rats that had scopolamine-induced amnesia and the Morris water maze. After being injected with scopolamine, the rats were given either a mixture of curcuminoid or either bisdemethoxycurcumin, or curcumin. All curcuminoids, either the mixture or individually, showed inverse effects of the scopolamine-induced amnesia, which showed that curcuminoids cou ld be used for treating Alzheimers disease (Ahmed Gilani, 2008).In the brain, curcumin reduces the oxidative stress, lower the amount of plaque and inhibits inflammation. These actions are key components in preventing Alzheimers disease but this can also play a part in inhibiting the development of Parkinsons disease also (Lim et al., 2001). Turmeric and Antibiotics Activity One of well know functions of turmeric is its ability to inhibit the growth of bacteria. Turmeric has shown to inhibit the growth of many bacteria including, Staphylococcus aureus, Escherichia coli, and Pseudomonas aeruginosa (Negi et al., 1999). Other bacteria that is inhibited by ginger is Helicobacter pylori (De et al., 2009). Gram positive bacteria required a lot less quantity of turmeric oil than gram negative to inhibit bacteria (Negi et al, 1999). Gram positive only required 50 ppm to inhibit the growth of bacteria but 200 pm was require to inhibit the growth of gram negative bacteria (Negi et al., 1999). Safety/Toxicity Ginger Ginger is listed on the WHO monograph and the U.S. Food and Drug Administrations safe herb list (Ozgoli et al., 2009). Ginger may affect the gastrointestinal tract slightly and cause heartburn, diarrhea, and irritation to the mouth but besides these symptoms ginger does not cause any adverse effects (White 2007). In animals, ginger had inotropic effects which lead to arrhythmia (White 2007). It has been shown that 1,000 mg a day of ginger is safe and has had better results than the higher doses (Ozgoli et al., 2009). Ginger consumption should not exceed 4 grams a day and ginger should not be given to children under the age of 2 (Hoffman 2007). If someone is on warfarin they should check with their doctor about taking high dose of ginger (White 2007). Patients should talk to their primary care physician about taking warfarin and ginger they both having blood thinning effects(Hoffman 2007).There needs to be more research on adverse effect and drug interaction with ginger (White 2007). If someone has gallstones, they need to talk to their doctor about taking ginger as a medicine due to the ginger increasing the flow of bile (Hoffman 2007). Ginger has no adverse effects on the outcomes of pregnancy and is a safe and practical product to be used (White 2007). The potency of ginger increases when it is in powder form, so it is advised that pregnant women do not take ginger in powdered form (Hoffman 2007). Turmeric Turmeric has shown to be a very safe supplement. In a human trial that lasted for three months they were administrated 8 grams of curcumin a day and determined that it was safe (Chainani-Wu 2003). Studies have shown that it is safe to take up to 8 grams of curcumin, an ingredient in turmeric, on a daily bases (Jurenka 2009).The only concern with turmeric is hepatotoxicity; in two studies done with rats and mice hepatotoxicity was showing up in test (Chainani-Wu 2003). In one study, rat and mice were given a diet of 5 percent turmeric and turmeric extract for 90 days there were adverse effect of weight loss, change in the weight of the liver, and hepatotoxicity (Chainani-Wu 2003). Another study performed on mice, within 14 days of the study there were signs of hepatotoxicity (Chainani-Wu 2003). The diet was made of 0.2 percent to 5 percent turmeric and a .05 percent to 0.25 percent ethanolic turmeric extract (Chainani-Wu 2003). In human studies there seem to be no problem with hepatot oxicity and Chainani Wu believes this because humans metabolize curcumin more easily than rats (Chainani-Wu 2003). In the study done by Bosca et al., they had not adverse side effect on the liver from turmeric; they looked at liver enzyme and monitored the bilrubin levels (Bosca et al., 1997). If patients are taking chemotherapy drugs they should talk with their doctors (Jurenka 2009). Curcumin can inhibit as well as enhance chemotherapy drugs, so it is important to discuss the type of drug you are taking with your doctor (Jurenka 2009). Patients on anticoagulant and antiplatetlet medicines should talk to their doctors before taking high doses of curcumin; because of its ability prevent platelet aggregation (Chainani-Wu 2003). If patients are suffering from gallstone before taking large dose of turmeric they should discuss it with a doctor. The contractions of the gallbladder are increased when taking curcumin (Chainani-Wu 2003). Conclusion Both ginger and turmeric have been proven safe by many studies and have shown great benefits to the health of individuals. Turmeric and ginger both have shown to decrease negative effects of diabetes, heart disease, arthritis, and cancer. Both of these spices show antimicrobial and anti-inflammatory properties. There seem to be no detrimental side effect of taking ginger or turmeric, so there is no harm trying to add more into your diet. As with adding any supplement it best to take in moderation and contact your primary care physician.

Ict Policy and Server Room Proposal for a Small Firm

INFORMATION COMMUNICATION TECHNOLOGY POLICY DOCUMENT INTRODUCTION Information and Communications Technology Policy addresses security issues and how to effectively apply and maintain information systems, thereby facilitating protection of critical, valuable and confidential information together with its associated systems. Most people are likely to recognise the impact and severity of the loss or theft of confidential designs for a new product. However they do not always recognise the potential risk, and consequential result, of seemingly ‘innocent' activities, such as copying software or copying the corporate database onto their laptop computer or not documenting changes made to their systems. The purchase and installation of hardware and software requires those involved to consider carefully the Information Security issues involved in this process. Careful consideration of the company's business needs is paramount, as it is usually expensive to make subsequent changes. Analysis of user requirements versus the various benchmarks test results will establish the best choice of server/software to be purchased. Installation of new equipment must be properly considered and planned to avoid unnecessary disruption and to ensure that the IT & T Policy issues are adequately covered. The issue of IT consumables is looked into. These are expensive and should be properly controlled both from an expense perspective as well as an Information Security perspective. Valuable items should always be kept in a secure environment to avoid damage or loss. OBJECTIVES To develop an Information Communication Technology policy for KPLC Retirement Benefits Scheme that introduces efficient and effective use of IT systems and in turn facilitate the smooth running of the secretariat. MISSION STATEMENT To strive to provide nothing but the best means of data and telecommunications services to the secretariat as a whole. DEFINITION OF ICT POLICY A set of rules, regulations, procedures and plans of action for administration of equipment, resources, and services in the ICT section. TERMS OF REFERENCE The aim of this document is to; ) Analyse procedures and practices that are in use currently and identify those that can be reinforced or changed. ii) Work out a time plan for the smooth transition from the use of KPLC systems and resources. iii) Review implemented policies elsewhere to facilitate broad knowledge and adapt ideas suitable to our environment. TABLE OF CONTENTS INFORMATION COMMUNICATION TECHNOLOGY POLICY DOCUMENT1 INTRODUCTION1 TABLE OF CONTENTS2 PREAMBLE4 IT & T SYSTEM DESCRIPTIONS4 1. 0 PROCUREMENT OF HARDWARE, PERIPHERALS & OTHER EQUIPMENT8 1. 1 Purchasing and Installing Hardware8 1. 2Cabling, UPS, Printers and Modems15 1. 3Consumables16 . 4Working off premises or using out-sourced processing18 1. 5Using Secure Storage20 1. 6Documenting Hardware23 1. 7 Telecommunications equipment25 1. 8Other Hardware Issues28 1. 9 Disaster Recovery Plans30 2. 0 CONTROLLING ACCESS TO INFORMATION & SYSTEMS IN THE SECRETARAIT32 2. 1Controlling Access to Information and Systems32 2. 1. 5 Controlling Access to Operating System Software38 Managing Passwords39 3. 0 PROCESSING INFORMATION AND DOCUMENTS46 3. 1Networks46 3. 2System Operations and Administration49 3. 3E-mail and the World Wide Web57 3. 4Telephones & Fax69 3. 5Data Management73 3. 6Backup, Recovery and Archiving75 . 7Document Handling78 3. 7. 3 Countersigning Documents79 3. 7. 5 Approving Documents before dispatch80 3. 7. 6 Signature Verification80 3. 8Securing Data83 3. 8 . 4 Maintaining Customer Information Confidentiality86 4. 0 PURCHASING AND MAINTAINING COMMERCIAL SOFTWARE90 4. 1Purchasing and Installing Software90 4. 2Software Maintenance & Upgrade92 4. 3Other Software Issues94 5 COMBATING CYBER CRIME95 5. 1Combating Cyber Crime95 5. 1. 1 Defending Against Premeditated Third Party Cyber Crime Attacks95 5. 1. 2 Minimising the Impact of Cyber Attacks97 5. 1. 3 Collecting Evidence for Cyber Crime Prosecution98 5. 1. Defending Against Premeditated Internal Attacks99 5. 1. 5 Defending Against Opportunistic Cyber Crime Attacks100 6. 0 COMPLYING WITH LEGAL AND POLICY REQUIREMENT101 6. 1Complying with Legal Obligations101 6. 1. 2 Complying with General Copyright Legislation101 6. 1. 3 Complying with Copyright and Software Licensing Legislation102 6. 1. 4 Legal Safeguards against Computer Misuse103 6. 2Complying with Policies103 6. 3Avoiding Litigation106 6. 3. 3 Sending Copyrighted Information Electronically107 7. 1 E- Commerce Issues108 7. 2 Structurin g E-Commerce Systems Including Web Sites108 7. 3 Securing E-Commerce Networks109 . 4 Configuring E-Commerce Web Sites110 7. 5 Using External Service Providers for E-Commerce Delivery Channel111 8. 7Cost Considerations116 9. 0 DEALING WITH PREMISES RELATED CONSIDERATIONS118 9. 1 Physical Security of Equipment and Assets118 10. 0 NETWORK SECURITY MEASURES122 10. 1 Data Network devices122 10. 2 System administration123 10. 3 System Auditing129 10. 4 Email Policies130 10. 5 The Internet131 10. 6Computer desktop equipment133 10. 7Human Resource Aspects Policies141 10. 8Security Policy Auditing142 10. 9Incidence Management and Responses146 Reporting an Incident146 What is Cybercrime? 151 10. 0Movement of Telecommunications Equipment155 11. 1Setting Classification Standards157 12. 0 RETIREMENT OF OBSOLESCENCE OR OBSOLETE EQUIPMENT158 12. 1 Setting New Hardware Standards158 12. 2Methods of assessing old and inapt Software/hardware158 12. 3Hardware and software obsolescence160 12. 4RBS Depre ciation Factors for Defining Old Or Inapt Equipment161 13. 0 APPENDIX 1162 13. 1 LIST OF SPARES & ACCESSORIES162 14. 1 GLOSSARY & REFERENCES163 PREAMBLE It is necessary for one to be familiar with the various Information Technology and Telecommunications Systems that the company has acquired and installed over the years. This document provides the description of the systems as well as the policies formulated in regard to these IT & Telecommunications systems. IT & T SYSTEM DESCRIPTIONS 1. Telephony The telephone network for RBS consists of the public interconnected network using automatic branch exchanges (PABX) which connects us to the public network using telecommunication service providers and private branch network (PBX) which is housed in our commercial office premises which help us communicate in the premises through extension numbers. 2. Computer Data systems These are composed of data network hubs and switches which make the Local Area Networks (LAN) and the routers which interconnect the LANs. Each LAN is composed of passive data networks, servers and PCs that use the network thus realised to exchange information and data throughout the enterprise. 3. System Software and Data System software is the general term used to describe the many software programs, drivers and utilities that together enable a computer system to operate. One of the main components of system software is the operating system of the computer e. g. Microsoft Windows ® XP Professional. 4. Data Data in the language of information technology means the individual elements that comprise the information and can be processed, formatted and re-presented, so that it gains meaning and thereby becomes information. Here we are concerned with the protection and safeguard of that data/information which, in its various forms can be identified as Business Assets or Information Assets. The term data and information can be used somewhat interchangeably; but, as a general rule, information always comprises data, but data is not always information. ICT SYSTEMS DESCRIPTIONS DESCRIPTIONS THE OF SYSTEM RBS – Open Retirement Benefits Scheme System The system is used for the administration of employee and employer contributions into the RBS Fund. It has a database for member details together with their dependants. This is used when benefits are to be calculated for deceased persons and withdrawing members. The system also has a pensioners payroll used to pay all pensioners whether retirees or widows and orphans. Group Life for all employees and the issue of Last Expense is also maintained and administered in the system. Database Management Systems The secretariat database is managed using ORACLE database management systems(DBMS). Oracle databases are relational, thus data is stored in them in row-column (table) format. All the company data is stored and managed using ORACLE. WINDOWS NT ENVIRONMENT The Window NT environment operates in domains. A domain is a collection of computers and users defined by the administrator of a Windows NT Server network that share a common directory database. A domain provides access to the centralised user accounts and group accounts maintained by the domain administrator. Each domain has a unique name. Window NT Environment In the current WAN model of KPLC there is a single master domain called KPLCSTIMA. The KPLCSTIMA is also the main account domain and KPLCNET as Internet resource domain. A child domain known as RBS. KPLCSTIMA will be created from the master domain and will have trust relationship with it. This is will give us more control of our systems and semi-autonomy from the KPLC systems. It will be installed with Windows Server 2003 standard edition operating system which will provide the following services at RBS: 1. File and Print sharing. 2. Microsoft Exchange Services – host the resident Staff member’s mailboxes and enable efficient sending and receiving of internal/Internet mail and if need be provide also storage of the mailboxes. 3. Anti-virus Software. 4. Systems Management Server for Network management. 5. Internet Browsing. 6. To allow for faster downloads of the application updates. 7. To enable the efficient installation and periodic updates of the PC anti-virus in the local area network. 8. For faster and seamless primary logon of client PC’s to the network. Our application i. e. RBS system is already running in a stand alone server and will continue that way to ensure system stability and integrity. The new system will also run on its own stand alone server for the same reason. †¢The primary domain controller (PDC) tracks changes made to domain accounts. Whenever an administrator makes a change to a domain account, the change is recorded in the directory database on the PDC. The PDC is the only domain server that receives these changes directly. A domain has one PDC. A backup domain controller (BDC) maintains a copy of the directory database. This copy is synchronised periodically and automatically with the PDC. BDC’s also authenticate user logons, and a BDC can be promoted to function as the PDC. Multiple BDC’s can exist in a domain. Client PCs Currently there are four PCs and two laptops in the secretariat all running Windows XP as the desktop operating system and networked using Windows NT operating system of the K PLC master domain. All PCs have MS Office 2003 – 2007 as an office desktop application. The PCs have between 256 and 512 MB RAM. All the PCs are running on Microsoft TCP/IP protocol and use USER LEVEL access on the network. Microsoft Exchange Server Microsoft Exchange Server is used for electronic messaging in and out of the organisation. Exchange is organised into entities called sites each consisting of one or more servers containing mailboxes and public folders. Mailboxes are where a user’s messages are kept, each user having a single mailbox whereas public folders are like notice – boards, containing information that is shared between multiple users. Intra-site communication has to occur at high speed and with high reliability. Inter-site communication can occur at lower speeds. In addition to local messaging, there is Internet messaging, implemented via the Proxy Server. Anti-Virus Software McAfee’s Total Virus Defence Software is the current company guard against viruses. The software is loaded on all the Exchange server protects against viruses distributed. A group of computers and the server that manages them is called an Anti-virus Domain. The anti – virus server downloads new version automatically from McAfee Website on the Internet. Once the new software version is downloaded, the system administrator configures it for distribution. It also alerts the system administrator to ‘pull’ the latest versions to the Anti-virus Server. Internet Microsoft Proxy Server provides an easy, secure way to bring Internet access to every desktop in an organisation. The proxy server is a gateway between the company’s network and the Internet. A gateway is special software, or a computer running special software, that enables two different networks to communicate. The gateway acts as a barrier that allows you to make requests to the Internet and receive information, but does not allow access to your network by unauthorised users. [pic] 1. 0 PROCUREMENT OF HARDWARE, PERIPHERALS & OTHER EQUIPMENT 1. 1 Purchasing and Installing Hardware This Chapter deals with the Information Technology and Security issues relating to the purchase, use or maintenance of equipment through which information is processed and stored. 1. 1. 0 Procurement of Hardware, Peripherals and Other Equipment Policy Statement All purchases of new systems hardware or new components for existing systems must be made in accordance with Information Security and other organisation Policies, as well as technical standards. Such requests to purchase must be based upon a User Requirements Specification document and take account of longer-term organisational business needs. The purchase and installation of hardware requires those involved to consider carefully the Information Security issues involved in this process. This section covers the key areas to be considered. . 1. 1 Specifying Information Security Requirements for New Hardware The purchase of new computers and peripherals requires careful consideration of the business needs because it is usually expensive to make subsequent changes. |ICT Issues to consider |Action Required | |The system must have adequate capacity or else it may not be |Estimate the current and potential load on the system. | |able to process your data. For critical applications ensure t hat the system is reliable and of | | |high quality. | | |Select a supplier with a proven ‘track record', who is likely to be | | |in business for the life of the hardware. | |Data must be adequately protected; otherwise there is a risk |Determine the type of safeguards necessary for the information | |of loss or accidental / malicious damage. concerned and ensure that the hardware is capable of supporting the | | |required features, e. g. the type of operating system and attached | | |devices. See classifying information and data | |Where hardware maintenance is poor or unreliable, you greatly|Choose a supplier with a proven ‘track record', who is likely to be | |increase the risk to the organisation, because, in the event |in business for the life of the hardware. |of failure, processing could simply STOP. |Enter into a maintenance contract at the time of purchase with a | | |suitable response time in the event of a failure. See service level | | |agreement | |T he system must be sufficiently ‘resilient' to avoid |Determine your organisation’s tolerance to system non-availability | |unplanned down-time, which can have an immediate negative |(seconds, minutes, hours or days? , and approach the design of your | |impact on your organisation |hardware configuration accordingly. | | |Consider the use of mirrored disks to guard against disk failures; | | |duplicate processors in case of processor failure; duplicate | | |configurations; and the use of an Uninterrupted Power Supply (UPS) | | |and standby generators. 1. 1. 2 Installing New Hardware Installation of new equipment must be properly considered and planned to avoid unnecessary disruption and to ensure that the ICT Policy issues are adequately covered. (See Premises for further detail. ) Policy Statement All new hardware installations are to be planned formally and notified to all interested parties ahead of the proposed installation date. Information Technology and Securi ty requirements for new installations are to be circulated for comment to all interested parties, well in advance of installation. ICT Issues to consider |Action Required | |The equipment must be located in a suitable environment otherwise|Adhere to the specifications and recommendations of the | |it may fail. |manufacturer or supplier, e. g. for operational temperature, | | |humidity etc. | |Adequate safeguards against fire, water and electrical failure | | |should be in place. See Premises | |Any disclosure of your network diagrams, security features, |Ensure that all persons on site, whether from your own | |locations and configurations etc. exposes potential |organisation or not, have completed a Non-Disclosure Agreement | |vulnerabilities, which could be exploited. Although a Non Disclosure Agreement paves the way for legal | | |redress, it cannot protect you against actual commercial damage. | |Leaving tools, utilities and developer's kits on your new system |All new syste ms should be configured for maximum practical | |endangers the confidentiality and integrity of your data |security by the removal of unnecessary utilities, developers' | | |programs, etc. a technique known as hardening. | |Without an installation plan for the new equipment, disruption to|Ensure that all special pre-installation requirements (e. g. air | |operational systems is more likely. |conditioning) have been met. | | |Identify the precise location for the equipment and ensure that | | |the power and network cables are ready. | | |Agree a detailed installation plan with the vendor. | |Anticipate what might go wrong and consider how to minimise the | | |risks. | |Where the installation plan does not include safeguards against |Agree a detailed installation plan and document it. See Project | |the (inevitable) increased security threat resulting from |Plan | |(relatively) ‘open access' to the systems area, accidental or |Monitor progress against the plan. |malicious damage can result. |Only allow authorised persons access to the systems area. | | |To protect all parties never allow engineers to work unattended. | | | | |Breaches of Health and Safety regulations endanger the well being|Ensure Health and Safety regulations are followed when locating | |of your staff and your organisation’s commercial activities. the equipment, peripherals and cables. | | |A periodic visual inspection is beneficial also. | 1. 1. 3 Testing Newly Installed Systems and Equipment Hardware should be tested when new to verify it is working correctly, and then further tests applied periodically to ensure continued effective functioning. Policy Statement All equipment must be fully and comprehensively tested and formally accepted by users before being transferred to the live environment or user sites. |ICT Issues to consider |Action Required | |Where new equipment is not tested for critical functions before |Ensure that all new installations are thoroughly tested after | |being used, it can lead to failure and hence damage to both data |initial set-up and prior to live use. |and other linked systems. |All such tests should be in accordance with a documented test | | |plan. | |Inadequate testing can threaten the integrity and availability of|Check the test outputs to confirm the results. Ensure that | |your data. |all-key components, e. g. hard disk subsystems are included in the| | |tests. | |Devices that are known to degrade with time, e. g. printers, | | |should be tested periodically | |Where testing is performed in a manner that does not simulate |Ensure that the test plan simulates realistic work patterns | |live conditions, the results of such testing cannot be relied | | |upon. | |Poor security procedures during equipment testing can compromise |Ensure that Non Disclosure Agreement have been obtained from all | |the confidentiality of your data. |third party staff involved in testing the equipment. | |Verify that the required security configuration and safeguards | | |have been implemented for the new hardware. | | |If live data is used in the testing process for the new hardware,| | |ensure that it is closely controlled. See Use of Live Data for | | |Testing | Explanatory notes NT servers The analysis of user requirements (client base and mail sizes expected) versus the various benchmarks test results will establish the best choice of server to be purchased. For file and print server only disk space is a key requirement. IT & T Issues |Key Actions | |CPU Board |Dual CPU, redundant system components in many aspects | |Disk & Disk space |Enough storage to cater for expected growth of mail database for the next| | |fiscal year | | | | | |Redundant and RAID-5 capable | |SPEC INT2000 |Compares CPU speeds for various servers. | | | |SPEC CPU2000 |To establish best processors and server performances. | | | | |(http://www. specbench. org/) |To establish best server as per RBS requirements. | | | | | |Do sample analysis based on databases expected or consult database | | |product vendor on system demands. |TPC-C benchmark |The TPC-C benchmark measures the ability of a server to process | | |transactions in a simulated business environment, calculating both the | |See guidelines at http://www. tpc. org/ for |performance of the System Under Test and real world scenario. | |transactions per server | | | |Mail servers should handle 1500 mail user traffic simultaneously in a | | |normal business environment. | | | | |Mail servers should be capable of storing all mails processed in a normal| | |working day. | Routers |ICT Issues |Key Actions | |Router basics |Dual CPU, all redundant system components installed at time of purchase | | |in many aspects | |IOS, RAM and ROM |Latest Cisco IOS e. g. ver 12. X. , 128 MB RAM and suitable flash memory to | | |store all features of IOS. | | | | |VPN and 3-DES features enabled | |IOS compatibility |New routers should Cisco compatible to integrate seamlessly with existing| | |IOS and equipment. | |Number of WAN ports |Decide by local needs e. g. | | | | | |Hub-routers should be preferred for small LANs | |User Management |Manageable by local o r by remote interface, RMON, SNMP or network user | | |interfaces. | Hubs and Switches Item |Action | |Hardware basics |Dual CPU, all redundant system components installed at time of purchase in many | | |aspects | |IOS, RAM and ROM |Latest Cisco IOS e. g. ver 12. X, VLAN and work grouping, bridging possible. | |IOS compatibility |Cisco compatible to integrate seamlessly with existing IOS and equipment. |Protocols |Ethernet enabled | |L | | |Number of LAN ports |Decide by local needs e. g. | | |Hub-routers should be preferred for small LANs | |User Management |Manageable by local or by remote interface, RMON, SNMP or html enabled network | | |user interface. | Modems Item |Action required | |Software Compatible |Supports HyperTerminal for Windows | | | | | |Should be configurable using AT commands | |V90 |Modems should be V90 standard and downward compatible with existing V54 & V42 | | |types, etc. |2 & 4 wire |Supports two wire dialup and 4 wire leased analogue line use. | Data cabinets Equipment cabinets should be properly chosen. The current 6U cabinet is too small for any future expansion or even good workmanship to be carried out. Vendors should provide cabinet of size equal or larger than 12U cabinet. |Item |Action | |Sufficient space for equipment |The cabinet should house all the equipment and accessories at the installation| |See http://www. datacabinets. om/ |time, leave room for future expansion and provide free space for proper | | |ventilation | |Aesthetically chosen for office environment |The cabinet aesthetically coloured to match with general looks in the vicinity| | |free standing or wall mounted and should be equipped with sufficient power | | |blocks. | |Proper ventilation and humidity |The cabinet must have sufficient cooling fans. The fans in these cabinets | | |shall be designed to give minimum noise level expected in a normal office | | |environment and must be designed to keep the humidity level low. | |Designed for equipment therein |The cabinets will be used to house all the active equipment and connection | | |accessories such patch panels, Light Unit Interfaces (LIU). | | | | | |Be lockable and be equipped with some trays. LIUs, cord organisers, cable | | |straps etc. |Grounding and ESD |All cabinet shall be electrically grounded to ensure electric noise and | | |electrostatic discharge is minimised. | Server Room The following items are useful in a server room construction. |Item |Action | |Backup supply |Installation of a central UPS to back up for at least 30 minutes after an | | |outage. | |Conditioned power supply |Installation of spike protectors is necessary to ensure well regulated supply | | |free of surges and dips. |Neat and extensive cable trays |Construction of a technical (false) floor and technical roof (false ceiling) | | |to house all types of cabling and utilities such as fire hydrants, smoke | | |detectors, etc | |No electrostatic discharge (ESD) in computer centre and |Proper grounding and use of anti-static PVC tiles on floor. Each tile must be| |equipment |grounded well. | |Maintain ambient temperature |Installation of a two way redundant air conditioning system. | | |Maintain 16 ? C via room wall. | |Guard against fires and similar hazards |Installation of an automatic fire-fighting system |Use effective extinguishers that are less hazardous to |Use most inert system e. g. Inergen | |human health. |See www. inergen. com/ | |Classify room usage |Partitioning of the computer room | |Proper lighting |Supply and installation of False Ceiling | |Protection against harmful effects of fire hydrants |Supply of Gas Masks | 1. 2Cabling, UPS, Printers and Modems Cabling For best of cabling the following international standards should be incorporated when carrying voice/data-cabling works. |Item |Action | |Scope |Systems Administrator to access scope of requirements. | |Design of cabling plant and premises consideration |According to ANSI/EIA/TIA 568B & 569 standards | | |See www. ansi. org, www. eia. org & http://www. tiaonline. rg | |Implementation and workmanship of cabling works and testing |According to ANSI/EIA/TIA 606 & 607 standards of installing and | | |maintaining data/voice cabling plant. | |Network Active devices |Different vendors have preferred methods of rolling out active | | |devices try this method: | | | | | |Develop | |high-level process flow diagram for deploying new solutions | | |solution hardware requirements | | |solution management platforms | | |solution validation by pilot project | | |full solution deployment | | |document all related information for management, maintenance and | | |future extensions | UPS The following formulas are useful in determining choice of UPS. The UPS are rated in terms of steady power out put and backup time. Steady power rate is given in watts= W Backup time is given in Hours or Ampere-hour of the batteries. = Ah Backup capacity in terms of Ampere-Hour is Ah = (Watt x time) and or is computed to be Ah =3. 6 Mega joules. Power x Time = Energy (joules) Translates to Time =Ah/power E. g. StimaEIS is 7. 2-kVA load. To backup for half an hour it requires (7200 x 30 x 60 x 60)/3. 6 x106 = 216 Ah Given that each small battery is 12V with 9 Ah each then the UPS will have 24 small batteries. Similarly for rest of the computers same formula can be used. 1. 3Consumables Introduction ICT consumables are expensive and should be properly controlled both from an expense perspective as well as an Information Security perspective. This section deals with the Information Security aspects of IT consumables. 1. 3. 1 Controlling IT Consumables Policy Statement IT Consumables must be purchased in accordance with the organisation’s approved purchasing procedures with usage monitored to discourage theft and improper use. They must be kept in a well-designated store away from working area. Explanatory Notes Examples of consumables are printer forms, stationery, printer paper, toner & ink, ribbons, disks, diskettes, bar-code labels and other accessories. Item |Key Actions | |Pilfering of your consumables results in increased organisational|Safeguard Consumables against petty theft by locking cupboards, | |expense. |maintaining a register, written authorisation prior to removal of| | |items etc. Keys to be kept by the supervisor’s office. | |Consumables may be s tolen with the intent to defraud your |Take special measures to protect potentially valuable pre-printed| |organisation or customers. |forms and account for their usage. Store area should be a | | |restricted area, use gate-passes and authorisation. |Confidential data may be revealed to unauthorised persons from |Ensure that confidential information cannot be identified from | |discarded Consumables e. g. discarded draft printer output and |discarded Consumables, such as printer ribbons and floppy disks, | |test data printer output. |by destroying them. | | |Destroy or shred surplus printout / fiche containing data, | | |whether or not the data appears to be confidential – it may be! | | |See also Classifying Information and Data. | 1. 3. Using removable storage media including Diskettes and CDs Policy Statement Only personnel who are authorised to install or modify software, and staff who are authorised to transfer and update data shall use removable media to transfer dat a to / from the organisation’s network. Any other persons shall require specific authorisation. Explanatory Notes When using removable storage media, there are additional ICT Security risks associated with the portability of the media. Personnel authorised to install & modify software is the system administrator. Personnel authorised to transfer and update data shall be determined by the general manager and systems administrator. ICT Issues |Key Actions | |Loss or ‘disappearance' of disks, tapes, etc. can |Ensure that all media are stored safely and securely. | |compromise the confidentiality of the organisation’s |Make sure that all media are labelled clearly, whether physically and/or | |data. |electronically, and that they can be located easily when needed. | | |Designate key individuals to monitor the storage and use of removable | | |media. | |Damage to media compromises the integrity of your |Follow the manufacturers' recommendations when handling the m edia. | |corporate records. Take protective measures against environmental extremes of temperature, | | |humidity, dust, etc. , appropriate to the importance and sensitivity of the| | |data. | | |Consider carefully the safeguards required for any media being moved or | | |stored off-site; especially backup tapes / disks. | | |In the case of irreplaceable data, you should consider taking security | | |copies, each of which must be properly safeguarded. | |Consider using fire-resistant storage cabinets for such media. | 1. 4Working off premises or using out-sourced processing Working Off-Premises involves a broad range of Information Security risks. In addition to the obvious threat of theft of the equipment there are also significant risks to the information contained on portable equipment. It is necessary to use business centres with great care as confidential information or data can be input onto equipment that is not under your control. 1. 4. 1 Contracting or using Out-sour ced Processing The following issues should be considered if the organisation decides to utsource some or all of its computer processing. Policy Statement Persons responsible for commissioning out-sourced computer processing must ensure that the services used are from reputable companies that operate with accredited information security and quality standards which should include an appropriate Service Level Agreement. |ICT Issues to consider |Action Required | |Inadequate performance can threaten your organisation's |Determine the critical success factors for your organisation in terms of| |information processing and business operations. speed, reliability, response and ability to scale rapidly (if | | |necessary). | | |Document these factors in a Service Level Agreement with penalty clauses| | |for breaches. | |Poor reliability threatens the performance of your |Consider your organisation's tolerance to system non-availability in | |business. |seconds, minutes, hours or days? | | |Ensure that the service provider can meet these needs. | |Document these factors in a Service Level Agreement with penalty clauses| | |for breaches. | |Lack of direct control when outsourcing can compromise |Due diligence should be exercised to ensure that the outsourcing company| |data confidentiality. |is reputable and operates with adequate standards. | | |Obtain a Non Disclosure Agreement from the outsourcing company. | | |Insist on secure transmission methods between your organisation and | | |theirs, e. g. authenticated transmission with encrypted data. | 1. 4. 2 Issuing Laptop / Portable Computers to Personnel Laptops, Portables, Palmtops -or even electronic ‘organisers', which connect to and store your organisation’s data – are included within this topic. Throughout this topic we refer to them collectively as ‘laptops' Policy Statement Line management must authorise the issue of portable computers. Usage is restricted to business purposes, and users must be aware of, and accept the terms and conditions of use, especially responsibility for the security of information held on such devices |ICT Issues |Action Required | |Confidential data disclosed to unauthorised persons can |Be certain that the member of staff has a valid business reason for | |damage the organisation. |using a laptop. Maintain and update the Hardware Inventory with the | | |primary user's name and contact details | | |Ensure that you are always able to trace the physical location of the | | |laptop and that the type and sensitivity of any stored data is known and| | |properly secure. | | |Always use any ‘power-on' password feature as a simple deterrent to | | |opportunistic usage. | | |Ensure the confidentiality and security of backup files. |The use of unlicensed software can subject your |All software used on the laptop must be licensed and comply with both | |organisation to legal action |legal and organisational standards. | |Viruses, Worms, Trojans and other Malicious Code can |Scan the laptop for malicious code and viruses regularly. | |corrupt both data and the system files. |Always scan files before accepting them onto the laptop | |Theft of the laptop exposes the organisation to the threat|Ensure that the holder implements adequate safety procedures against | |of disclosure o f sensitive corporate data to competitors. |theft. | |Consider the use of securing wires or other security devices in open | | |offices. | | |Ensure that the Hardware Inventory contains relevant allocation details | | |of all computers. Insure the laptop against loss, theft and damage. | | |Be aware of any exclusion in cover. Prepare guidelines for issuing | | |portable computing equipment. |Inadequate backup and recovery routines can lead to the |Ensure that laptop computers can have their data safeguarded through | |loss of data. |regular backups. | | |Ensure that the primary user of the equipment recognises their | | |responsibilities in this regard. | Guidelines for Issuing Portable Computing Equipment Those responsible for issuing portable computer equipment must ensure that the following is complied with before issuing such equipment to employees. †¢ Ensure that adequate insurance cover is provided for the portable equipment for use in the home country and abroad. Ensure that suitable virus scanning software is present on the equipment. †¢ Supply suitable network connections and ensure that access procedures are applied if the equipment is to be connected to a network. †¢ Ensure that adequate capacity (hard disk and memory size) is available on the equipment to support business processing. †¢ Ensure that adequate backup and restore facilities and procedures are in place. †¢ Ensure that compatible versions of application software are in place. †¢ Ensure that software encryption and/or physical locking devices are in place. †¢ Ensure that adequate records of the equipment are maintained, and that the issue is authorised and receipted. Ensure that authorisation for use of portable computing equipment is received †¢ Ensure that the Terms of Use are issued and signed. 1. 5Using Secure Storage Introduction It is essential that valuable confidential or critical information or equipment is stored in a secure locati on. This section covers secure storage. Policy Statement Sensitive or valuable material and equipment must be stored securely and according to the classification status of the information being stored. Documents are to be stored in a secure manner in accordance with their classification status. 1. 5. 1 Using lockable storage cupboards & filing cabinets A lockable storage cupboard should be considered for storing sensitive or valuable equipment. A lockable filing cabinet should be considered for secure storage of paper-based files and records, or small but movable items. |ICT Issues |Key Actions | |Unsecured organisation sensitive material may be |Ensure that all sensitive material is secured in a lockable storage | |stolen from the department. |cupboard, cabinet or safe when not required. The more sensitive the | | |material, the more care must be taken in selecting the appropriate storage| | |method. | |Ensure you are aware of who is an authorised key holder to any such | | |storage cupboard, cabinet or safe. | | |Ensure that a second key is available with a trusted key holder via a dual| | |control issues process in case the key holder is unavailable or the item | | |is required in an emergency. | |Securely locked organisation sensitive material may be|Ensure that highly sensitive material including computer discs and tapes | |stolen or damaged whilst in store. |are stored in a fire rated storage cupboard, cabinet, or sa fe. Beware that| | |the cabinet itself may survive the fire but the items inside may be | | |damaged irreparably. | | |Ensure that all sensitive material is secured in a lockable storage | | |cupboard, cabinet, or safe when not required. | | |Use a storage unit, which matches the sensitivity of the material. The | | |more sensitive the material, the more care must be taken in selecting the | | |appropriate storage method. | |Ensure you are aware of who is an authorised key holder to any such | | |storage cupboard, cabinet or safe. | | |Ensure that a second key is available with a trusted key holder via a dual| | |control issues process in case the key holder is unavailable or the item | | |is required in an emergency. | 1. 5. 2 Using Fire-Protected Storage Cabinets & Safes A fire protected storage cabinet is a good way to protect sensitive material against the risk of being destroyed by fire and possible water damage from fire fighting activities. The use of safes for storage is to be en couraged. The security of the safe itself is just as critical. Policy Statement Items such as backup-tapes, microfiche, microfilm, archives, recovery diskettes, passwords, CDs for software installation shall be considered sensitive and valuable to the organisation and must be stored in fire-protected storage cabinets & safes. |IT & T Issues |Key Actions | |Sensitive data stored in fire-protected cabinets can |Ensure that all sensitive material is secured in a Fire protected | |nevertheless be damaged beyond use. Due to their possible |cabinets & safe when not required. Yearly & Monthly system & database | |additional weight, siting is a key consideration |backups should be kept away from the building | | |Ensure you are aware of who is an authorised key holder to any such | | |storage cupboard, cabinet or safe. | | |Ensure that a second key is available with a trusted key holder via a | | |data control issues process in case the key holder is unavailable or the | | |item is required in an emergency. | |Sensitive data may be lost if stolen or during transit. |Copies of archives should be kept separate from actual database backups. | |A physical log file to control backup data movement to various safe | | |locations to be kept up-to-date both with signature of security personnel| | |and person moving the backups. | | |Data Library to be up-to-date with details of backup date, type, | | |location, type & expiry date | 1. 6Documenting Hardware Introduction This section deals with hardware documentation and manuals, and also hardware inventory. It is es sential that hardware documentation is kept up to date and made available to all users as appropriate. 1. . 1Managing and Using Hardware Documentation ‘Documentation' refers to both the operator manuals and the technical documentation that should be provided by the supplier / vendor. Policy Statement Hardware documentation must be kept up-to-date and readily available to the all staff that may need it. |ICT Issues |Key Actions | |If equipment is operated incorrectly mistakes and |Ensure you receive all operational and technical manuals for each piece | |damage may result. |of equipment. | | |Store the documentation accessibly but safely. | |Systems users must be trained according to the supplier's manuals | |A failure to follow the recommended schedule of |Ensure all regular maintenance is carried out and monitored. | |maintenance runs the risk of system malfunction, which |Adopt procedures which ensure that your operators complete all | |could possibly jeopardise your busines s operation. |maintenance for which they are responsible according to the | | |manufacturer's recommendation | |Failure to operate equipment in accordance with the |Ensure you receive all operational and technical manuals for each piece | |instructions can invalidate the warranty. |of equipment. | |Ensure that such manuals are readily available and form the basis of all | | |training. | |Failure to complete and return the manufacturer's |Complete the warranty card in time and record the details in your | |warranty card may invalidate the warranty and hence |Hardware Inventory Register. | |limit the manufacturer's liability | | ] 1. 6. 2 Maintaining a Hardware Inventory or Register Introduction A register / database of all computer equipment used within your organisation is to be established and maintained. Policy Statement A formal inventory of all equipment should be maintained and kept up to date at all times. ICT Issues |Key Actions | |Theft of equipment is most likely to result in additional |Establish inventory and implement procedures for updating it. | |cost to the organisation and could compromise data security. |Ensure that you have a procedure to advise the acquisition of new | | |hardware, the disposal of old items and any changes of location. | | |Periodically verify the correctness of the inventory by checking that | | |a sample of hardware is physically present. |Inadequate insurance could render your organisation liable |Establish inventory and implement procedures for keeping it | |to loss in the event of a claimable event. |up-to-date. | | |Ensure that you periodically review the adequacy of your insurance | | |cover. | |Shortcomings in the planning of equipment replacement can |Establish an inventory and, in conformance with your IT Plan, ‘ear | |make it difficult to plan ahead for new technology. |mark' equipment for replacement and plan accordingly. | 1. 7 Telecommunications equipment (Procurement, maintenance, practices and design t elecommunications) Procurement of telecommunications system †¢ Manufacturer maintenance (internal & external) †¢ Design criteria of systems †¢ Commissioning & Decommissioning of systems †¢ Fibre optic systems Introduction This chapter deals with the Information Communication Technology issues relating to the purchase, use, maintenance and the design of equipment through which information is processed and transmitted. The systems covered include, Telephony (PAX and PABX) Data Networks Fibre Network 1. 7. 1 System Design ( Engineering) Policy statement ICT system engineering will be based on tested and proven state of the art technology for a given ICT system. Explanatory notes The systems administrator shall from time to time update her/himself with new international standards for ICT systems. She/he shall be required to come up with flexible systems that will meet the company needs at the best. |ICT Issues |Actions | |Technology |System engineering shall be based on the latest technology in the | | |required field such as Telephony. | |Company's needs (Application) |The design shall address the company needs and applications for at least| | |the next ten years. |Flexibility |The system design shall address the equipment flexibility and upgrade. | |Redundancy |The design will state the expected loading and redundancy of the | | |equipment | 1. 7. 2 Procurement Policy Statement In addition to the public and company procurement procedures, the ICT departments will specify in details the functional and capacity requirements of system before any purchase is done. Explanatory notes Before any system acquisition is done, the system administrator will be requir ed to have evaluated the company's needs. This will include system performance; reliability ultimate capacity and staff abilities included proposed training requirements. This will be in the form of Request for Proposal (RFP) documents. |IC T Issues |Actions | |Tender document |Shall have detailed system/equipment description of the performance, | | |reliability and capacity of hardware. The system life expectancy shall be| | |required | |Spares and Support |The system spares will be stated. The system support and staff training | | |clearly be addressed | |Authorised dealership/partnership |The vendor shall be required to state and prove the partnerships with the | | |manufacturer | |Tendering |The type of bidders to be invited shall be stated | 1. 7. 3 Commissioning/ Decommissioning Policy Statement System commissioning will be carried out as stipulated in the manufacture's testing/commissioning sheets for any new ICT equipment. Tests should nclude all the RFP system requirements. System commissioning is necessary to ascertain system performance all the designed parameters will be tested. After the commissioning the system passwords should be immediately changed as a security measure, to protect any data manipulation or corruption from the vendor. |ICT Issues |Actions | |Performance |All tests as per system design and manufacturer's | | |specification/performance shall be carried out. |Drawings |All system drawings shall be submitted ( at least three copies)and kept | | |in safe custody | |Equipment Cabinet keys |The equipment cabinet keys shall be handed over to the functional head | |Decommissioning |System decommissioning shall be carried out once the equipment is no | | |longer in use. | | |Commissioning sheets and drawings shall be used to determine the current | | |connection (Circuit termination) of the system. | | |The decommissioned equipment shall be removed from the Telecom room and | | |all wires/cables not used shall be removed. | |The drawings for decommissioned systems/equipment shall be retired. | 1. 7. 4 Maintenance Practices Policy Statement All ICT systems shall be maintained regularly as per manufacture's recommendations. Where system are placed in harsh environments, system maintenance will be carried out as deemed by the systems administrator. Explanatory notes All system maintenance should be done in house as much as possible. Outsourcing of maintenance (Annual Maintenance Contracts, AMC’s) contrac