Linda Mcquaigs Shooting The Hippo: Causes And Results Of Debt :: essays research papers fc

Linda McQuaig's Shooting The Hippo: Causes and Results of Debt Linda McQuaig's latest book, "Shooting the Hippo" is about the causes and consequences of the obligation. It is a glance at both the authentic causes and the contentions which are only introduced to us through the different components of the media. McQuaig conveys a smart diagram of the broad media inclusion which has shelled us in the course of recent years. "With the energy of a secret author, McQuaig recounts to the genuine story behind the debt." . This book clarifies the history of the shortage legend, and empowers individuals, for example, myself who are most certainly not experienced in these sorts of issues to get to the core of the contentions introduced so often about our budgetary circumstance. I discovered her book an motivation which will ideally help all of us to give ourselves to the colossal challenge which we will look later on. We are capable to illuminate and instruct ourselves, our companions, our families and neighbors in the troublesome days ahead. To clarify McQuaig's title I'll quickly depict the start of the "mystery." An infant hippo, conceived in a zoo, is to be shot on account of ongoing government reductions which leave nothing to take care of or care for the hippo. This picture gets the consideration of the peruser and prompts various different models which McQuaig employments to separate the misconceptions about the deficiency. McQuaig, resolved to uncover individually, a few of the current legends about the condition of the Canadian economy, backs up her contentions with meetings and distributions. These include: a main analyst at Statistics Canada who has been taking a shot at the insights of social spending since the center '60s; the man at Moody's bond rating administration in New York who is responsible for setting the FICO score on our government obligation; also, noted business analysts, among others. The book goes on in its examination with regards to why the downturn in Canada was the most noticeably terrible of the world's most remarkable countries. It is noticed that if there is a basic approach to clarify the purpose behind the greater part of the downturn then it will thusly represent a large portion of the expansion in the obligation. McQuaig likewise presents a touch of history of banking, money related frameworks, and the battle of the contentions between the rich minority and all of us. The entirety of this is introduced in a very decipherable and fascinating way. McQuaig poses a charming inquiry to us all. Are we arranged to see our social projects yielded so as to lessen the deficiency?

#WCEU 2016 Preview Things to Know About WordCamp Europe 2016

The clock is ticking and WordCamp Europe in Vienna is moving toward quick. In only two or three days, WordPress individuals from all around the world will meet at the biggest WordCamp Europe that at any point occurred. How wonderful does that sound?So, before we begin pressing, we simply need to show you a see of whats to come in Vienna, what to see and where to be!Here it is:10 long stretches of WordCampThe WordCamp term originally seemed 10 years prior when San Francisco facilitated the first WordPress-related occasion ever, on August fifth, 2006. So it just took the network 3 years from the first historically speaking form of WordPress to the first ever WordCamp. There were 500 participants and the entire occasion kept going only a solitary day.From that point on, it took Europe 7 long a very long time to have their own occasion. WordCamp Europe was conceived in 2013 and was held in Leiden, The Netherlands. It facilitated more than 700 participants and endured 3 days. At that poin t, there was Sofia (Bulgaria), at that point Seville (Spain), and here we are today Vienna!Sessions highlightsThis years WordCamp will be 3 great days, and would get notification from a gathering of world-class speakers, including the establishing fathers, Matt Mullenweg and Mike Little. The main drawback is that 3 equal meetings are planned to run simultaneously, so itll mean some extreme choice time for you.Probably the most ideal approach to get your head around this is to follow explicit classes of introductions that take into account your inclinations the most. This year, well have: Development, Development for Beginners, Design, Community, Business, Running a neighborhood WP people group, Running a WordPress office, and Content. So you have a lot of options.Heres the authority agenda.And here are our picks:Friday, June 24thMike Little will discuss the early long stretches of WordPress. He will share stories from theâ inside, which he encountered as a fellow benefactor. Its th e primary introduction of the day, beginning at 9:30AM, nearby time. So youd better get up right off the bat Friday.Adam Silverstein will offer a few experiences on plan. All the more explicitly, hellfire center around advertisements and how to make them look speaking to crowds. The introduction title: Making Ads Great Again. Likely the vast majority in the promoting space shouldâ listen to this.Next, figure out how to make your group cheerful and make a loosening up condition for your representatives, from Brian Krogsgards Cultivating upbeat groups, for better business.The next grandiose talk originates from the man himself Matt Mullenweg takes the stege at 2:30PM, in addition to he will be accessible for meetings and QA sessions.Joost De Valk and Marieke van de Rakt end Fridays meeting with a discussion about (you speculated right!) SEO and past. Dont miss their introduction: Beyond SEO: copywriting for professionals.Saturday, June 25thHelen Hou-Sandi is opening the subsequent da ys round with an improvement focused theme: Code is verse: A Musicians Tale.Happiness is, all things considered, a perspective that consequently makes us profitable. What's more, it takes aptitudes to be cheerful in light of the fact that bliss is a science in itself. Or if nothing else this is the means by which Tom Nowell and Davor Altman need us to consider it. Partake in the discussion: Handling uneasiness, the study of happiness.Andrew Nacin will likewise open the after-lunch meetings, with another improvement subject: Inheriting enormous and heritage projects.Working remotely is one of the issues that numerous organizations face nowadays. How to oversee remote work effectively? Mario Peshevâ has a couple of tips for us.Siobhan McKeown shows us how to convey all the more effectively in this virtual world that were possibly investing an excessive amount of energy in. Discover how to do it from her: Rebuilding Babel: Communication in Virtual World.Last however not least, our own Ionut Neagu, will apply for a spot during the Unconference meetings. The point? 10 Quick SEO Wins for WordPress Theme Shops. Shhh, however his appearance isnt 100% yet.Sunday, June 26thNo more speakers today. Sunday is the ideal opportunity for activity the Contributor day. each participant can come and accomplish some work for WordPress, regardless of if its turn of events, promoting, online networking, support, network and so forth. The occasion begins at 9:30AM with a concise presentation of the motivation, and afterward the contributing begins!Heres the floor plan, how to enlist once youre in Vienna, and other helpful data on whats going to happen every day of the event.Meet us thereAs you may have expected, the privateers from ThemeIsle will be available at the gathering and we cannot hold back to meet you! In the event that you notice us around, dont falter to state hi!We are additionally eager to be a piece of theâ volunteers group and, as per the official timetable, we wil l help the coordinators by carrying out different responsibilities. We will invite you in the enrollment zone, we will manage you through the huge hallsâ of the exhibition hall, we will protect your coats in the closet, well be mic sprinters, and well keep you refreshed with live tweets on the online networking channels. Well be everywhere!WordCamp Vienna on social mediaThe closer we get to the occasion, the more energized everybody is particularly via web-based networking media. ðÿ™‚ Heres a taste:First-time volunteer at #WCEU . Cant hold on to meet all of you! pic.twitter.com/SXkYcxwSxn Cristian Ungureanu (@rikydzee) June 7, 2016Hello @WCEurope veterans! Any tips or recommendations for a #WCEU novice? Jen Tocker (@wpcommaven) May 26, 20164 weeks to #wceu. More energized than blew a gasket. Not freezing at all ðÿ™ˆ (at @mob_bcn) https://t.co/8tweiNN1nw pic.twitter.com/Jzw1Bob85r Petya Raykovska (@petyeah) May 25, 2016Just wanna move this out into the open: I cannot hang tight for #wceu! Take a gander at these meetings ðÿ˜  Felix Arntz (@felixarntz) May 14, 2016Getting prepared for #WCEU !!! pic.twitter.com/KnN4H1TWmE Andrei BäÆ'icuè™ (@andreibaicus) June 16, 2016So I had this fantasy the previous evening, it was the primary day of #wceu and individuals were wearing shorts and communicated in German in front of an audience. Sabina Ionescu (@s2abina) June 8, 2016OH: #wceu is the Eurovision of WordCamps. Jenny Beaumont (@jennybeaumont) May 23, 2016WordCamp fun eventsOkay, so WordCamp isn't just about going to the meetings. There will be bunches of other incredible things going on, and a lot of chances to have some good times in Vienna:WordCamp Europe BallSaturday night accompanies a decent amazement. At 8:30PM, the WordCamp Ball begins. As the coordinators state, its the main event when you can wear a tuxedo at WordCamp, yet on the off chance that you dont have one, that is alright as well. The ball will occur in Hall E of the MuseumsQuartier . There will be free beverages, photograph challenges, moving and other fun stuff. WordCamp isn't just about expert gatherings, its increasingly about structure kinships the greater part of all!Tribe Meetups and Speed NetworkingThese two smaller than normal occasions are incredible and sharp courses through which you can meet new individuals. Its everything about correspondence and talking. In the event that youre the sort of individual who wants to mingle, dont miss two of the most significant exercises for this situation. The meetups occur independently during the meetings as per a particular timetable, while speed systems administration will happen rapidly during the morning breaks.WordCamps by the numbersBefore you get moving, did you know these cool realities about WordCamp?There were more than 589 WordCamps held in 48 nations, 66 urban areas, and on 6 landmasses until now.During this time, more than 5,856 speakers introduced at WordCamps from all around the globe, which indi cates an aggregate of 7,451 sessions.Over 600 coordinators remained behind WordCamp occasions, 366 of themâ having this job for the first time.There were more than 184 WordCamps that occurred outside the US.There were more than 90,000 WordCamp tickets sold so far.There will be in excess of 2,000 participants at WordCamp Europe this year, whichâ turns Vienna into the biggest WordCamp Europe ever (coincidentally, the full rundown of participants is live, soâ you can begin making arrangements on who you need to meet).Heres considerably more WordCamp-related numbers, details and fascinating bits of data. For example, did you realize that the quantity of WordCamps every year has been developing reliably since 2011?We dont think about you, yet we are amped up for this years WordCamp Europe! It will be an entire end of the week, with work, fun, food, drinks, music, incredible individuals, collaboration, and a great deal of WordPress. Have you made your calendar as of now?

How to Write the Washington And Lee Supplement TKG

How to Write the Washington And Lee Supplement Washington and Lee University is a small liberal arts school of about 1,800 undergraduates. It’s located in Lexington, VA. It is known for being academically rigorous, and students who attend greatly embrace the outdoors. It has been coeducational for only 37 years, having admitted its first class of women in 1985. The university also operates on a peculiar scheduleâ€"each year is comprised of Fall term and Winter term, where classes are in session for 3 months before finals period begins, and then there is Spring term. Spring term is only 4 weeks long, and students take just 1 class during that time period. It’s a time to delve deep into a particular subject. Students get a lot out of studying something specific for a short period of time, as all of their attention is devoted to that one class. However, before enjoying their interesting academic schedule, you have to get in. We break down their supplement below:All items on Washington and Lee's Writing Supplement are optional.Pl ease elaborate on how you have familiarized yourself with Washington and Lee University and what led to your decision to apply. This is an optional question but if you choose to answer this question there is a 100-word minimum and 250-word maximum.First, we’ve said it once and we’ll say it (and write it) again: nothing is optional. Although they have that disclaimer, it’s imperative that you understand that when you’re given the opportunity to show (not tell) a school more information about you and give them more reasons to let you in, you take it. 100 words is nothing. This paragraph is 78 in total, so you want to err on the 250 word end of the length spectrum.While we think that everyone should be doing extensive research on every school that they apply to, particularly when writing a “Why X School?” essay, it’s important to keep the content in this response focused. As such, we recommend that you keep your research focused for this response, too.The goal here is to keep it short, straightforward, and interesting. Emphasis on interesting. It should be complete and also leave the admissions reader wanting more. Keep it to three reasons max. We’d suggest logging onto the website and figuring out a couple of things that intrigue you and then telling a short story about yourselfâ€"the essay should be first and foremost about you, with the college weaved throughout the narrative of the essay.Washington and Lee offers a number of unique majors and minors, including but not limited to:The Shepherd Poverty Program -- students can pursue a minor in Poverty and Human Capability StudiesThe Williams School -- students can major in Accounting, Business Administration, Politics, or Economics.Journalism and Strategic Communication majors and Mass Communications minor -- not a lot of liberal arts schools offer these.Do your own digging and find out what appeals to you. Your essay should be about the college, their programs, and you. All of those things shoul d fit together seamlessly, resulting in a well-written essay.Let us know if you need any helpâ€"we’d be happy to brainstorm, edit, revise, and anything in between.

Sophocles Oedipus Tyrannus Fate And Free Will

Over the years, most people have wondered what Free will and Fate are all about. Questions like â€Å"can people escape their fate?† will always be around as long as we think of them as important points of our life to take care of. In Oedipus Tyrannus, a play written by Sophocles, the concepts of fate and free will are highly regarded in the play’s theme. Through the play, we are shown how a series of events take a man from living a normal life to the fulfilling of a cruel prediction which started long before he was born. Back in the ancient Greece, people regarded fate as a normal part of their life. Every aspect of the daily life was thought to be ruled by fate, and people had no issue with it. However, another point with immense†¦show more content†¦On his journey, Oedipus comes across with a caravan that was pushing him out the road. Angry about this, he kills all the people in the caravan except for one man who escapes in panic. The events on the road, sho w how Oedipus ’temper is one the major driving forces and features of the main character. In the road, Oedipus shows his way of conducting free will by getting rid of what was bothering him at the moment. However, he didn’t know that one of the men he had killed back on the road was the king of the city nearby, which in time would have a great impact on his life. Eventually, he arrives at the city of Thebes. A great city indeed, however, he arrives at a moment of great danger. The Sphinx, a monster with the face of a woman and the body of a lion was tormenting the people of the city and no one was able to solve its riddles. After seeing this, Oedipus decides to act and confront the fearful abomination. Once there, the sphinx gives Oedipus a riddle and after a while, he answers correctly. This is a very significant moment in the play, due to the fact that at the instant Thebes had no king, and the feats of Oedipus were those comparable of a savior; the people of the cit y start demanding for him as their king. Once the king of Thebes, Oedipus marries Jocasta, the former queen. The time passed, and everything seemed to be in place; however, a new problem was on its way. Soon after Oedipus assumes the throne, a plague starts spreadingShow MoreRelated The Iron Hand of Dramatic Irony Essay1571 Words   |  7 PagesThe Iron Hand of Dramatic Irony Sophocles Oedipus Tyrannus is considered by many scholars to be the most significant masterpiece of Greek drama. Through Oedipus Tyrannus, Sophocles is able to develop and establish dramatic irony, a theatrical device that allows the audience to understand the hidden meanings of the words and actions of the characters, though the characters themselves remain oblivious. Therefore, the behavior of the characters become ironic because they are unable toRead More Boundaries of Destiny, Fate, Free Will and Free Choice in Oedipus the King1282 Words   |  6 PagesBoundaries of Fate and Free Will in Oedipus the King    The ancient Greeks firmly believed that the universe was guided strictly by order and fate. In Oedipus the King, Sophocles has examined the relationship between free will and fate, suggesting that free will paradoxically exists inside the boundaries of fate. It may be concluded, however, that man has free will and is ultimately held responsible for his own actions.    Oedipus destruction was brought about by a combination of fate and freeRead More Destiny, Fate, Free Will and Free Choice in Oedipus the King3894 Words   |  16 PagesThe Concept of Fate in Oedipus Rex  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚        Ã‚  Ã‚  Ã‚   To the first-time reader of Sophocles’ tragedy, Oedipus Rex, it seems that the gods are in complete domination of mankind. This essay will seek to show that this is not the case because the presence of a tragic flaw within the protagonist is shown to be the cause of his downfall.    In the opening scene of the tragedy the priest of Zeus itemizes for the king what the gods have done to the inhabitants of Thebes:    A blight isRead More Character Analysis: The Personality of Oedipus Essay1630 Words   |  7 PagesCreon, from the play â€Å"Oedipus the King† by Sophocles is used for both of these reasons. Sophocles wished to show that one cannot escape fate, yet did not want to cloud this issue with a possible coupe against his main character Oedipus. He also showed how, at times one character can act completely irrational, while one remains calm in the face of serious accusations. Creon is the brother of Iocaste, the Queen of Thebes, and was the brother-in-law to both King Laios and King Oedipus. When King LaiosRead MoreWilliam Shakespeare s Oedipus Tyrannus 1531 Words   |  7 PagesOedipus Tyrannus is a play written by Sophocles, and it deals with the interactions between divine justice/fate and human control in the events that take place for Oedipus. He is the son of King Laius and Queen Jocasta but he was given away as an infant due to news of a horrid oracle that would destroy the kingdom and his parents. Apollo’s oracle shows that Oedipus’s destiny and life as a whole was already predetermined before he was born and that Oedipus has no choice that would affect those eventsRead More Mythology in Oedipus Rex Essays3980 Words   |  16 PagesMythology in Oedipus Rex  Ã‚  Ã‚  Ã‚        Ã‚  Ã‚   E. T. Owen in â€Å"Drama in Sophocles’ Oedipus Tyrannus† comments on the mythological beginnings of Oedipus Rex:    Professor Goodell says: â€Å"Given an old myth to be dramatized, Sophocles’ primary question was, ‘Just what sort of people were they, must they have been, who naturally did and suffered what the tales say they did and suffered?† That was his method of analysis (38).    The Greek Sophoclean tragedy Oedipus Rex is based on a myth fromRead MoreAutonomy in Hamlet and Oedipus952 Words   |  4 PagesFor their injustices, Oedipus must be exiled from Thebes: Socrates must drink hemlock and die. Discuss the extent to which Oedipus’ and Socrates’ final moments are determined by past acts of autonomy. Socrates is a character who is seen as person who dies for his ideals. He sees himself as a public servant who has lived his life helping the people of the city with his practice of philosophy and by living his life within the boundaries of the laws and justices of society. Socrates sees thisRead MoreEssay on Sophocles Oedipus Tyrannus1914 Words   |  8 Pages Oedipus Tyrannus† is â€Å"basically is a story of a man’s discovery through persistent inquiry that he is guilty of unwitting parricide and incest, and his horrified reaction to that discovery. In â€Å"Oedipus the King†, Oedipus king of Thebes unknownly killed his biological father and married his mother. On this Ancient myth, the playwright Sophocles weaves a complex story that can be interpreted on many different levels of intellectual thinking. This play, since the time it was staged has been subjectedRead MoreComparing Oedipus The King And Antigone1311 Words   |  6 PagesEmily Morris Dr. Brooks ENC 1102 8 December 2015 Different Qualities, Same Fate When analyzing both Oedipus the King and Antigone, Oedipus and Antigone are very alike in ways. When reading these plays, the mind is wired to compare how the protagonists are alike, and contrast how they are different. Antigone and Oedipus are idolized by the people, but the legacy of Oedipus seems to have been altered due to the fact that he has experienced bad past family relationships; therefore as Gale explains,Read More Mythology in Oedipus Rex Essay examples4094 Words   |  17 PagesMythology in Oedipus Rex  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚        Ã‚  Ã‚   In â€Å"The Oedipus Legend† Bernard M. W. Knox talks of the advantages accruing to Sophocles as a user of myths in his dramas:    The myths he used gave to his plays, without any effort on his part, some of those larger dimensions of authority which the modern dramatist must create out of nothing if his play is to be more than a passing entertainment. The myths had the authority of history, for myth is in one of its aspects the only history of an

Financial Accounting and Its Limitations - 1184 Words

What are the major limitations of Financial Accounting? Explain with the help of Examples. What are the alternatives to overcome these limitations? Financial accounting can be defined as reporting of the financial position and performance of a firm through financial statements issued to the external users on a periodic basis. It is a field of finance that treats money as a means of measuring economic performance instead of treating it as a factor of production. It encompasses the entire system of monitoring and control of money as it flows in and out of the organization in terms of assets and liabilities, and revenues and expenses. Financial accounting gathers and summarizes financial data to prepare various financial reports such as†¦show more content†¦Because, financial accounting does not records according to inflation so its result does not show true position of business. 6.Incomplete knowledge of costs From cost point of view, financial accounting is incomplete. In financial accounting, accountant does not calculate each and every product’s total cost. So, financial accounting does not help to determine the price of product of business. 7. Financial statements are affected from personal judgment Many events of financial statements are affected from personal judgment of accountant. Accountant decides method of calculating depreciation, rate of provision of doubtful debts and stock valuation method. Thus, financial statements do not show true and fair view of business. 8. No detail information about cost Financial accounting provides information as a whole in terms of income, expenses, assets and liabilities. It does not provide detail of the cost involved by department, processes, products services or other unit of activity within the organization. 9. No cost control method It does not have proper mechanism to control expenditure on various elements of cost, size, material and labor. As a result, misappropriation, wastage and losses of material are left unchecked. Proper utilization becomes impossible and suitability of different labor incentive plan goes without evaluation. 10. No information on efficiency It doesShow MoreRelatedTraditional Financial Reporting and its Limitations962 Words   |  4 PagesIntroduction In a more general term, financial statement states the details of an organization, entity and business financial activities. It provides information about the financial performance, position as at a given date, changes in financial position, etc., that are useful for economic decision. Some of the information content may include the statement of an entity’s assets (non-current and current), liabilities (short and long time), ownership structure, and statement of income, expenditureRead MoreComputerized vs. Manual Accounting1630 Words   |  7 PagesComputerized Accounting should completely replaces Manual AccountingPrepared By : Ali H. Al-MuslimID#: 200628620Section# : 05SN#: 02Group#:01Word Count:1,333 | 10/7/2012 10/7/2012 Table of Contents Table of Contents II Introduction 3 I. Manual Accounting 4 A. Benefits 4 1. Cost effective 4 2. Availability 4 B. Limitations 4 1. Finding Errors 4 2. Time Factor 5 II. Computerized Accounting 5 A. Benefits 5 1. Speed 5 2. Saving Money 6 B. Limitations 6 1.Read Moreâ€Å"Compare the Relative Advantages and Limitations of Financial Statements Prepared on a Cash Basis with Those Prepared on an Accrual Basis†1025 Words   |  5 Pagesâ€Å"Compare the relative advantages and limitations of financial statements prepared on a cash basis with those prepared on an accrual basis† To compare the advantages and limitations of different financial statements begins with first understanding what financial statements are and what different purposes they can be used for, as well as the differentiation between cash and accrual accounting. The cash and accrual methods of accounting are the two principle ways of keeping track of businesses takingsRead MoreWhy Accounting Is Basically A Language And Information About The Financial Position Of An Organization1721 Words   |  7 Pagesâ€Å"Without accountancy businesses would find it hard to function† Accounting Introduction Accounting is basically a language: a language that provides knowledge and information about the financial position of an organization. When we study accounting we are basically learning this expert language. By learning this language we can analyse and understand the financial operations of any and all forms of organizations. The accounting information be broken down into three core categories: OperatingRead MoreThe Conceptual Framework Of Financial Statements1248 Words   |  5 Pages1.0 Introduction: As Miracel Griff (2014) stated accounting is a science that is involved in the reading, monitoring and assessment of the financial affairs of a business at any time. In accounting procedures one cannot make a rational choice without some framework of principle (Macve, 1981). The Conceptual framework was introduced in 1989 by the International Accounting standard board also known as IASB. A conceptual framework comprises of a set of basic principles that give general support andRead MoreEssay about Xacc/280 Week 8 Assignment Internal Controls1002 Words   |  5 Pages4/21/2013 There are many rules companies must follow whenever documenting financial information or any other data which is gather during any business transactions. In order for said companies to report financial information internal controls have to be put in place as companies have to adhere to certain laws and regulations. Internal controls can be defined as a process which companies follow in order to ensure all financial reporting is done in a reliable and lawful manner. Some think of it asRead MoreConvergence And Comparability Of Financial Reporting1560 Words   |  7 Pages1. Introduction It has been argued over years that Convergence of financial reporting is possibly one of the most important and controversial topics in accounting and corporate governance across countries, of which I could not wholly agree them. The Issue of the convergence of the National Accounting Standards with International Financial Reporting Standards (IFRS) among policy makers, standard setters, regulators, professional bodies, and companies worldwide has peaked up and widely been discussedRead MoreDefinition And Format Of Conceptual Framework1564 Words   |  7 Pagesbenefit and limitation of this method. Secondly the limitation and benefit of a single framework in developing accounting standard is discussed in relation to their economy culture and language. Finally there will be a summarise answer to the question above The term conceptual framework can be describe as a coherent system of concept that flow from an objective. The objectives are the foundation of the framework and the concepts provide guidance on setting and identifying boundaries of financial reportingRead MoreEssay On The Most Valuable Things Learned1018 Words   |  5 PagesMost Valuable Things Learned Some of the most profitable things for me is that in learning about utilization and financial statements is to consider the usage for fiscal explanations to examine and getting an understanding of how the firm incorporates those offers data over Comprehension of those executions of the firm. The financial clear information very detailed analysis of an idea that will be critical similarly as it gives serious data of the shareholders in taking such choices. FurthermoreRead MoreEffects Of Cash Management1482 Words   |  6 Pagesmeasure financial performance in place of the dependent variable. The researchers were used self-administered questionnaire with quantities, and sample size of 100. The study presented that measured individually; there is a positive relationship between working capital management; investment decisions; financial decisions and financial performance. Also, the study indicated that the collective effect of financial management practices working capital managemen t, investment decision, a financial decision

The Accounting Of Territorial Formation - 1508 Words

The accountant of the conquest, and the making of what is today Latin America is a debatable subject in the field of humanities, especially in the field history. The most widespread approaches of this history are that of violence, war, oppression, possession of territories, and foundation of new colonies. In Frontier of Possessions, Tamar Herzog, a historian, professor of Latin American presents an account of the conquest from a different perspective, one that proposes that the acquisition of the territory of the New World by Spain and Portugal was a result of â€Å"interactions of many actors that caused territorial division in both Iberia and the Americas† (Herzog, 6). Hence, I conquer that one of the reasons of the conquest was the desire†¦show more content†¦Under those premises, Herzog steps away from comparative history. And focus at history that look at the information, in a thematically agreement with specific actors, and arguments, rather that in sequence, a nd progression in particular place. From the above mentioned, when analyzing the territorial division in the Americas is necessary to ponder why the treaties failed? Was not the Tordecillas treaty, which gave the right to conquest and posses the New World, enough? This question is very important, and Herzog explores it: the treaty of Tordecillas did not specify a geographical division; European couldn t agree, and trust their science or modernization. This contradictory approach is important in the narrative of Frontiers of Possessions; Herzog presents an opposed view to narrative about the modernity of the Europeans conquerors. It is ironic to think about modernization, conquest, and possessions of lands when European couldn’t trust their own modernity, and yet used it as a justifiable reason to posses. This comes to show that these groups of people were common people that possibly did not understood or even care about modernity, but rather possession through different means . As an illustration, Herzog points out that Spaniard and Portuguese did not bother about â€Å" linear or zonal classification of the land.Show MoreRelatedU.s. Gangs And The Gangs1317 Words   |  6 PagesDecker et al. (2009) suggest this theory is accurate claiming that â€Å"immigration, ethnicity, and culture matter insofar as fear, mistrust, threat, and conflict are present in the areas where ethnic groups are arriving†¦and are breeding grounds for gang formation† (p. 395). America has a reputation for being the land of opportunities and while that may be true, it seems that some foreigners arriving in the U.S. choose gang life as means to solve their economic disadvantages by chasing the money train withoutRead MoreBenefits Of Offshore Oil Drilling1062 Words   |  5 Pageshave to expand their jobs to fit the needs of residence. Also alot of the jobs in the U.S. rely on the oil and gas companies to continue their businesses, according to Jan Van Ryan â€Å"in Louisiana alone there are 330,053 oil and natural gas jobs, accounting for more than 13 percent of the state s total jobs. Without the industry, millions of Americans would be out of work, and the United States would lack the domestic energy needed to power the economy.† Van Ryan, Jan. Oil and Natural Gas IndustryRead MoreUkraine After The Soviet Union1818 Words   |  8 Pagesbased that was supposed to be relinquished as of 2017 became a tool in which could be used against Ukraine with financial pressures. As the financial pressures sustained and gas supplies from Russia to Ukraine were cut in January of 2009. The territorial insecurity of the Crimean Peninsular has been on the radar of academics focused on the Russo-Ukraine agenda. As Stephen Blank explains in Crisis in the Caucasus: Russia, Georgia and the West published in 2010 â€Å"†¦it would not be difficult for RussiaRead MoreThe Southwest As A Bioregion1956 Words   |  8 Pagesof the bioregion to thrive in a more sustainable and perpetual food system. Identifying one’s bioregion using the regional markers in the United States allows one to a more diverse and expansive bioregional framework without risk of painting territorial lines and markers to broadly or too narrow. Identifying my bioregion as the â€Å"Northeastern region† within the greater 5 regions of the United States (Northeast region, Southeast region, Southwest region, Mid-West region, Rocky Mountain region, PacificRead MoreThe World War And The Cold War2435 Words   |  10 Pagesbut also by political cooperation after the dilution of superpower deadlock. The collapse of Soviet Union led to the formation of modern states - states with liberal, representative democracy constituting the network of transnational development and interconnecting global society. Goods, Capital, People, Knowledge, communication, weapons, crime, beliefs rapidly moved across territorial boundaries (McGrew, 1992). As rightly said, â€Å"Today, these modern-states have gradually b ecome enmeshed in and functionallyRead MoreThe Battle Between Christianity And Islam2703 Words   |  11 Pagesattacked. Brant’s lamentations of the losses felt by the Christian realms as they witnessed every bastion of Christianity in the east become mastered by Islam, reflects the mentality of fight or die in the Papacy’s ideology. Expanding upon the territorial outcomes of the Crusades, the principal consequence was the collapse of the Byzantine Empire, which the Crusaders themselves had a hand in. In 1204 A.D, the soldiers of the 4th Crusade neglected their promise to relieve Anatolia from the OttomansRead MoreRacism and Ethnic Discrimination44667 Words   |  179 PagesAfro-descendents 70 7 Evaluation of actions adopted by the State and other actors to combat racism in Nicaragua 7.1 Institutionalization of autonomy 7.2 Defending and protecting human rights 7.3 Strengthening regional institutions 7.4 Defending territorial rights 7.5 Implementing bilingual intercultural education 7.6 Intercultural higher education 7.7 Promoting traditional knowledge and community institutions 7.8 Cultural revitalization 7.9 Educating civil society 7.10 Promoting religious, spiritualRead MoreRelationship Between The European Union ( Eu ) And The North Atlantic Trade Organization3273 Words   |  14 Pagespolicy and its comparatively minor role in security policy in order to be in a position to effectively perform the full spectrum of tasks ranging from conflict prevention to crisis management in the future . With the understanding the goals and the formation of the defense policy of the EU, the next question that arises is how does it fit with the major international security player that is the United States? Some observers remain concerned that a strong EU might act as a counterbalance to U.S. power;Read MoreIntroduction Of Sindh Bank Limited3298 Words   |  14 Pagesinnovation is not encouraged. And all employees are anticipated to behave in keeping with company policy. Structure and Power Sindh Bank s hierarchical structures have various layers of management, falling down from President to senior managers to territorial managers to departmental managers. Because of the numerous layers of management, policy making authority needs to go through all the departmental heads and then to the president for approval. Example Opening a business account decision, for exampleRead More18th Century Debate5557 Words   |  23 Pagesbreakdown in collaboration between jagirdars and zamidars, as the zamidars became leaders of peasant uprising. This led to an agrarian crisis and subsequent weakening of the political edifice. The zamidars emerged powerful now and shaped local state formation. With regards to localization of power and administration Habib argues that administrative checks collapsed in the early 18th century, as seen by a passage from Khafi Khan (1731) which talks of sale of tax farms becoming a general practice.

Event Planning Specialists and Programming

Question: Discuss about the Event Planning Specialists and Programming. Answer: Introduction: An Event is a private company went for easy street. Keeping in mind the end goal to achieve its grandiose objectives, Occasions must concentrate on the mission behind the vision. It will take every one of the workers, proprietors, originators, and merchants day by day living the vision that Occasions speaks to. The vision shows itself in three ways: Be one of the main three event arranging pros in the North-western United States. Legitimately repay the workers, proprietors, and originators of Occasions. Deliver similar quality outcomes, without fail. In a steadily evolving, quick paced world, achievement is dictated by great decisions for enduring impacts. Correspondence is basic. Events endeavors to be the best selection of customers by facilitating their event arranging trouble. Through steady, unsurprising demonstrable skill, Occasions will guarantee a stress and bother free event at a sensible cost. In any case, not every one of our customers will be outer. Events has interior customers to serve. Events will endeavor to give the same unsurprising and expert workplace to its representatives and contracted merchants, fairly remunerating them for their administrations. It is additionally a need to bring home the bacon wage for its proprietors, organizers, full-time staff, and their families. Keeping tuned in to the necessities of the market, using the most recent innovation and patterns, all while guaranteeing the customer gets the individual consideration they merit, is the vision and day by day mission of Occasions; The Event Planning Specialists. Keys to Success Our keys to achievement incorporate the dedication to quality by each individual who is a piece of the group. Each of us will be mindful to drive ourselves to a more elevated amount of polished skill in three territories: Steady, precise satisfaction of the customer's desires. Aggressive estimating for the nature of administrations advertised. Huge benefit made on every event arranged. Sorting out a game or amusement event can be a overwhelming errand, especially for an individual or board of trustees arranging an event interestingly. While the size of the events fluctuates significantly, the standards of event management basically continue as before. This data sheet gives a diagram of a portion of the real issues to consider when arranging and running an event. Planning Viable arranging and readiness are urgent to the achievement of an event. There are various components included in arranging and arrangement. Motivation behind the event In arranging an event it is critical to get it why the event is being held, it's identity for and who it will profit. Having a reasonable concentration and characterized goals will coordinate the arranging procedure. At the point when and where an event happens can have a huge effect on its general achievement. At the point when considering the best time, month or year to hold an event, it is critical to consider other events that may compliment or contend with the event you are sorting out. As to area, there are numerous factors to consider, including the accessibility of offices, settlement, transport, and the support of nearby partners. The sorting out council and event manager There is typically more than one individual required in sorting out a game or amusement event. In numerous cases it is helpful to build up a sorting out board of trustees and obviously dole out parts and obligations to board of trustees individuals. There ought to be an event manager selected who has general control of the event and is at last in charge of the significant choices and bearings of the board of trustees. With a specific end goal to allot duties to people on the sorting out board, the advisory group must have an unmistakable thought of all the distinctive parts of the event, including scene, hardware, staffing, correspondence, cooking, trash, toilets, cash taking care of, restorative, accommodation, transport, prizes, trophies and functions. It is valuable to incorporate an event plan, or agenda, which will guarantee that all parts of the event are considered and enough tended to in the arranging stages. See the illustration event agenda at the end of this report to help you sort out your event. Funds and spending plan At the point when get ready for an event it is essential that all wellsprings of pay and all expenses are represented, counting shrouded costs and in-kind support. Building up an event agenda before the financial plan will guarantee that all expenses are considered. The event manager or sorting out advisory group ought to work intimately with a monetary manager or club treasurer to guarantee the event takes after the applicable budgetary methodology. Event Management Sponsorship Once the event manager and sorting out advisory group have a reasonable comprehension of the funds and financial plan, they may wish to secure sponsorship for the event. At the point when taking a gander at sponsorship it is critical that the sorting out board has an unmistakable thought of what it is that they might want from potential patrons (e.g. cash, free exposure, rebates, merchandise and administrations). The board of trustees should likewise be sure about what the event can offer potential patrons (e.g. free publicizing, exposure, naming rights, media scope and introduction for new items). Building up a profile of the event (e.g. a brief history of the event, number and sort of members, media scope and exposure) will offer assistance the board to target important patrons and to highlight the advantages of being required with the event. Any endeavor to secure sponsorship ought to be in view of a clear sponsorship system that targets particular associations and tailors the way to deal with every association. A general mail out asking for sponsorship from a wide range of associations is by and large unsuccessful. Advancement and reputation Notwithstanding the span of the event it is imperative to consider the level of reputation and advancement required. While a few events may require insignificant reputation or advancement (contingent upon the point, target group of onlookers and existing profile), by and large event coordinators will plan to augment the profile of the event through advancement (controlled and paid for by coordinators) and reputation (media scope). Tragically, it is normal for this angle of the event association to be ignored or cleared out to the latest possible time, which can bring about poor presentation for the event, a poor turnout of members and unsatisfied supporters. At the point when taking a gander at reputation, it is imperative to consider different types of media (print, radio, on the web and TV) and distinctive approaches to approach each of these. In the case of planning media discharges there are various aides accessible to design the data in a way that is justifiable and alluring to media sources. Having an unmistakable thought of the concentration of exposure and advancement (e.g. expanding mindfulness and support or expanding introduction of backers) ought to im

New Service Development Essay Essay Example

New Service Development Essay Essay New Service Development (NSD) Essay The difference between the new product development process (NPD) and the new service development process (NSD) is the involvement of customers in services. A service is an intangible good that relies and focuses heavily on customer involvement and experience. Four main characteristics of services outlined by Alam Perry (2002) are intangibility, heterogeneity, perishability and inseparability and it is because of these characteristics that the NSD and NPD process differ. Whilst extensive research has been carried out in the area of NPD, little attention has been paid to the specifics of NSD. Three key issues have been outlined by Alam and Perry (2002). The first issue is that little effort has been made to propose NSD models. Only two linear NSD models have been proposed however neither address important stages such as the development of the cross-functional team or parallel processing which leads to cycle time reduction. Secondly there is limited knowledge of the nature of the NSD stages in service firms and how they are to be managed. Finally Alam and Perry highlighted that many firms don’t realise the importance of the customer because they do not obtain information or involve them in their NSD process. The role of the customer in a service is the most crucial. Unlike a mass produced product, a service is an experience, which involves a heterogenic interaction between the customer and the service provider. A service is more flexible than a product and able to meet the changing needs of the customer more quickly. In order to be successful, services need to meet the customers’ individual needs hopefully leaving a positive impression on the customer. We will write a custom essay sample on New Service Development Essay specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on New Service Development Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on New Service Development Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Services are continually evaluated by the customer, with the customer evaluating the sum of its parts; if one area performs poorly, then the whole service results in a low evaluation. This is why feedback at every stage of the service is essential. Feedback allows the service provider to identify areas that need development in order to improve the customers’ next experience. With this in mind Alam and Perry (2002) suggest a NSD process that is customer orientated, involving the customer in all stages of the NSD process outlined in the below table. Alam and Perry (2002) propose 2, 10 stage NSD models, one linear and one parallel. The model incorporates the key stages of idea generation, idea screening and the development of a cross-functional team. By providing a parallel model, Alam and Perry offer a NSD process that suggest stages that can be carried out concurrently in order to fast track development. Such a process is very useful in the development of services where speed is essential due to threats of competitor replication (service ideas cannot be patented). In contrast, the NPD process is much slower (whilst speed is still important) it is essential that the product be perfected before it is launched. Products are able to be patented whilst service ideas are not which is why the element of speed is a differentiating factor between the NSD and NPD process. However they still suggest a sequential, linear model which would result in a more thorough NSD process to be carried out. The appropriateness of each model depends on individual circumstances. When developing a new service it is belived that customer orientation creates superior customer value and service quality inevitably enhancing customer satisfaction. This highlights the necessity of involving the customer at each stage of the NSD process as Alam and Perry (2002) suggest in their model. Additionally, service delivery personnel are in the best position to receive feedback from the customer because they are in actual contact with the customers. Crawford Di Benedetto (2011) recommend that service delivery personnel be involved in the concept generation phase whereby they can provide real-life insight, identifying problem areas and offer their solutions. This is similar to the NPD stage of problem based ideation, whereby they discover and analyse the problem in order to fix it. However Because new services are much easier to implement than the generation of an entire product, the NSD process is much faster with a constant flow of ideas able to be developed. service design/development stages? Alam and Perry (2002) ‘Customers input in new service development process’ | New Service development Stage| Activities performed by customers| Strategic planning| Feedback on financial data| Idea generation| State needs, problems and their solution, criticise xisting service; identify gaps in the market; provide a wish list; state new service adoption criteria| Idea screening| Suggest rough sales guide and market size; suggest desired benefits and attributes; show reactions to the concepts; liking; preference and purchase intent of all concepts; help producer with go/no go decision| Business analysis| Limited feedback on financial da ta, including profitability of the concepts, competitors data| Formation of cross functional team| Join top management in selecting team members| Service design and process system design| Review and jointly develop the blue prints; suggest improvements by identifying fail points; observe the service delivery trial by the firm personnel| Personnel training| Observe and participate in mock service delivery process; suggest improvements| Service testing and pilot run| Participate in a simulated service delivery processes; suggest final improvements and design change| Test marketing| Comments on the marketing plan, detailed comments about their satisfaction of marketing mixes; suggest desired improvements| Commercialization| Adopt the service as a trial; feedback about overall performance of the service along with desired improvements, if any; word of mouth communications to other potential customers| In Conclusion the NSD process is a process that should be intertwined with the custome r, treating the customer as a partner in their quest for better services. Customer involvement is needed to develop a superior service with better value for customers. It is suggested that a sequential and linear process should be used unless time restraints call for a parallel process where stages can be carried out concurrently. Managers should strive to develop services that match customer needs.

Like Water For Chocolate by Laura Esquivel - Magic Realism in Chapter 1.

Like Water For Chocolate by Laura Esquivel - Magic Realism in Chapter 1. Note: This essay is based on the first three paragraphs of the novel.The style Esquivel uses to begin this novel can be seen throughout the whole novel, on the very beginning of each chapter. She begins by telling us about food and slowly puts this food into the story to then continue writing about the actual story.Another style the writer uses is the one of communicating and relating to the reader; for example when she writes, "which is so annoying!" and "I don't know whether that's ever happened to you". This particular style makes the reader identify with the writer, creating a sort of relationship between the writer and the reader.The second paragraph begins with Esquivel saying that Tita used to "cry and cry" over onions. Nobody really 'cries' with onions, you just get tears in your eyes. I think she uses this hyperbole to somehow compliment and prepare us for the magic realism that is to come.English: Commemorative plaque for Gabriel Garcà ­a ...Magic realism is something we c an see in the novel from the very beginning to end; we can especially see it in these first paragraphs. The very first sign of magic realism is when Esquivel tells us that Tita's "sobs were so loud that even Nacha, the cook, who was half-deaf, could hear them easily." This is a perfect example of magic realism, where something so impossible and so exaggerated is talked about and taken as if it were perfectly normal.The magic realism continues when we are told that "her wailing got so violent that is brought on an early labour". This, besides because it's unreal, strikes me because it doesn't seem very logical. Why would she want to exit the protection of her mother's womb and enter the world? This would only expose her even more...

Amended Budget Paper Essay Example | Topics and Well Written Essays - 750 words

Amended Budget Paper - Essay Example Increase By 4% Amending the IT cost, need to focus on consolidating the operating budget of Riordan Manufacturing. Hence, a 4% increase in spending on IT items related to hardware, software, and outside IT support services, in addition to an increase in outside support charges, capitulate a net increase in spending of $105,100. The 4% increase in IT spending, implies that the annual IT budget, would have to be increased from $1, 901,300 to $1,977,352.In the short term, this implies reducing overheads, like telephone, office supplies, postage, shipping, postage, benefits, and bonuses which amount to $456,358 by around 23 percent. Raising spending on the baseline figures comprising hardware, software, and outside IT support services, would push services, such as licenses, maintenance, special projects and leased lines, to go up. Therefore, the organization can negotiate for lower licensing and leasing services, in addition to negotiating for cheaper contracts for special projects trans actions (Schwalbe, 2010). The increase in spending on items related to hardware, software, and outside IT support service, can be offset by initiating a hiring freeze, but not laying off of current IT department employees. This is necessitated by the fact that, the organization needs to retain and retrain current staff, so as to be competitive in an environment of increasing reliance on technology. Hence, the IT department staff should now spotlight on ITIL processes, in addition to best practices, in particular change-management advances, plus service-level contract. Over a long period, the increase in IT spending requires to be offset with revenue growth. Therefore, they can consolidate hardware purchasing process, in order to generate an upper return on investment in using technologies. Decrease in Overall Budget By 2% A decrease in IT overall budget by 2% implies a shift from $1,901,300 to 1,863,274 in terms of total IT spending. Hence, some expenses and their accompanying assum ptions require to be re-assessed, in order to change them to be more rational, and in the course, reduce the risk susceptibility to budget over-runs. Notably, not everything in the Riordan Manufacturing IT budget goes to technology, and the biggest item based on the figures, is human resources expenses. This amounts to 40 to 50% of the whole IT budget, going to salaries, benefits, and bonuses of internal support personnel, such as network personnel plus managers. The whole of the bonuses, benefits, travels, and entertainment amounts to $ 479,158 yearly, therefore, they need to reduce them by 8% percent, in order to offset the $38,026 drop in IT budget. On the other hand, in trying to offset the budget shortfall, the organization needs to be elastic in re-aligning special projects expenditures, from $150,000 to $111,974, a net of $38, 026.This in turn would easily fill the gap created by the 2% reduction in IT budget. Also, Riordan Manufacturing, can shift from the buying and paying licenses for their business processes software approach, to a Software-as-a-Service, or SaaS model. This implies that, the organization can get customizable business solution at a cheaper annual cost, in order to manage its business

Educational Communication Essay Example | Topics and Well Written Essays - 2000 words

Educational Communication - Essay Example Susan realizes there is more to life and makes the decision to pursue an education regardless of the fact that her family disapproves of it. The film gives an account of Susan’s story and progress as an adult learner from an inexperienced person with reverence for great learning of the university types, to a higher appreciation of herself as well as the role played by education. Nonetheless, the film went further to exemplify numerous theories concerning adult education as well as learning while simultaneously depicts the continuing struggles that are faced by adult educators together with their learners. At some point in the film, Susan is depicted watching a television show for one of the course she takes. In 1983, this was the only realistic manner of running a massive open course because there was no internet as well as wide-spread use of videotapes. She then goes to see Frank as he is her tutor and this is a reflection of the manner in which the universities are run in Britain. However, the Open University targets the working adults with tutorial hours being held in the evenings. The Open University that was started in 1969 by the Labor Party waives the traditional entrance prerequisites for the adult learners. Open Learning continues to grow strong with more than a quarter a million students all over the globe and it has been recognized in the United States. This form of learning employs a blend of methods in its delivery of courses that include research, gradate as well as undergraduate divisions. There are various reasons and topologies that explain why adults take part in formal adult education initiatives. The first topology which is liberal is different from the vocational or careers programs, self-improvement, civic engagements as well as emancipator purposes. In this set-up, liberal denotes arts curriculum, awareness of literature, sciences arts as well as history that makes people human. The reasons

Reggio Emillia Essay Example for Free

Reggio Emillia Essay ‘A Reggio pre-school is a special kind of place, one in which young human beings are invited to grow in mind, in sensibility and in belonging to a broader community. ’ (Learning and teaching Scotland, 2006) For this case study I am going to look at the four themes of the Early Years Foundation Stage, also known as the EYFS. The EYFS sets the standards that all early years providers must meet to ensure that children learn, develop well, and are kept healthy and safe. It promotes teaching and learning to ensure children’s ‘school readiness’ and gives children the broad range of knowledge and skills that will provide the right foundation for good future progress, throughout school, and adult life. (Hutchin, 2012) I will be highlighting links between the EYFS’s four main themes; A Unique Child, Positive Relationships, Enabling Environments and Learning and Developing, and discussing how the Reggio Emilia Approach supports these themes. The Reggio Emilia Approach is focused on preschool and primary education, originally set up in the northern Italian town of Reggio Emilia. It has a reputation for forward thinking and excellence in its approach to early childhood education. It is an approach where the expressive arts play a central role in learning and where a unique reciprocal learning relationship exists between practitioner and child. (Tornton, 2006) According to Locke and Rousseau children are born as â€Å"blank slates† completely free of any predisposition or vulnerabilities, and that everything the child would become was due to the effects of their environment. (Moyles, 2010) Though within the Reggio Emilia approach they see children as slightly different, they believe children are empty vessels waiting eagerly to be filled with knowledge. Reggio educators believe strongly that a child has unlimited potential and is eager to interact with, and contribute to the world. (Learning and Teaching Scotland, 2006) The way the Reggio Emilia Approach views their children is much like the Early Years Foundation Stage. The EYFS states ever child is a unique child who is constantly learning and can be resilient, capable, confident and self-assured. (EYFS, 2012) Both the EYFS and the Reggio Emilia Approach see children as individuals; this is conveyed throughout the EYFS, as one of its main themes is : A Unique Child. The EYFS states practitioners should understand and observe each child’s development and learning, assess progress, and plan for the next steps. (EYFS, 2012) The Reggio Emilia approach tackles this in a very different way in relation to the UK. Children’s work is documented throughout the year on walls to display a story of the child’s learning; it is not something that is made after the child has finished working. Educators observe, document and analyse children’s learning journeys, they are able to make informed hypotheses about how to guide children in their learning. It is obvious then that documentation is far removed from photographic displays of completed project work. (Learning and Teaching Scotland, 2006) Throughout the Reggio Emilia buildings there are many long, child height mirrors. This is designed to support children to help them develop a positive sense of their own identity and culture. This is one of the practices of the Unique Child theme in the EYFS. Another way the Reggio Emilia Approach supports children finding their own identity is ‘pedagogy’ this means that art is seen as another way of communicating and expressing ideas. Children are also encouraged to raise their own questions and answers, and this re-enforces the child’s opinion that their thinking is valued. Education is based on relationships. Reggio Emilia teachers are seen as partners in learning, (Tornton, 2006) for example pupils and teachers work together aiming towards a common purpose: the building of a culture. This respects childhood as a time to explore, create and be joyful. Participation begins even before the children have started school, through a comprehensive integration programme. This involves meetings between children, parents and teachers to build an image of the child as an individual. This often involves the child doing a task such as making a ‘holiday booklet’ of photographs and favourite nursery rhymes; this can be used as stimulus for discussion between child and teacher. (Learning and Teaching Scotland, 2006) The teacher`s working with the child links to one of the four themes within the EYFS- Positive Relationships. The EYFS states you should be supportive of the child’s own efforts and independence (EYFS, DATE). By the teacher being a partner in learning, suggests that children could have the freedom to convey their thoughts and ideas more freely. To give an example: The teacher strives to support and encourage the child on the learning journey, encouraging them to reflect and to question. In this sense, the role of the teacher is not to dispense information or simply to correct. Rather, the teacher is like a tool that the children use when most needed. (Learning and Teaching Scotland, 2006) This also links to Jerome Bruner’s theory of scaffolding, this is the idea that you can give children support in their learning. Froebel also stressed the significance of building positive relationships within an educational environment; his most important gift to children was the classroom, symbolically viewed as an extension of a lovely, thriving garden. This enabled the teacher to take on the role of a loving, supportive parent. (Bruce, 2012) This shows that from a personal view he thought teachers should be like an empathetic parent. Environment plays a key role in supporting and extending a child’s development. Vygotsky believed that we learn from our environment and the people around us. (Vygotsky, 1978) His view is much like the teachings of the Reggio Emilia Approach, for example one of their fundamental principles says the environment is the third teacher, the environment is recognised for its potential to inspire children. (Tornton, 2006) Kerka (1999) suggests that an environment that nurtures learning provides the necessary resources and time for investigative play and experimentation. It is one in which children are free and motivated to make choices and to explore for answers without feeling intimidated. (Cited, Danko-Mcghee, 2009) Within the Reggio Emilia settings children have lessons outside in the community, making great use of the Piazza’s, which are squares within the town, where children can learn alongside the community, as well as making the most out of the outdoors. This also has an impact on positive relationships between both the community and the children, which links to the enabling environment within the EYFS. Reggio Emilia buildings and spaces link to what the EYFS suggests practices should offer, stimulating recourses, relevant to all the children’s cultures and communities. Reggio Emilia settings, buildings and spaces reflect their relationships and view of the child. There are lots of long windows, this is so that the children can interact with the outside community, and also it reflects the idea that education is not just what you learn in the classroom. It is seen as less restricting to have long windows, and lets a lot of light into the setting creating a more natural airy environment. Within the setting there are a lot of natural materials used, from the children’s toys and equipment to the building and furniture inside. This is much like Steiner’s view, in his schools all toys are made from natural materials, this is because simple toys stimulate and encourage imagination, as children can interoperate natural materials to be anything they want. Throughout this assessment I have been linking the key themes of the EYFS and relating them to the Reggio Emilia Approach, I am now going to discus whether or not the approach can be taken from Italy and brought to the UK. As I have mentioned above a big aspect of the Reggio Emilia approach is the environment, I believe this may be a problem as many of our English calendar months can be wet, cold, and miserable. Children spend the majority of time indoors during the winter months, even sometimes on dry days largely due to protests from parents that the damp weather is bad for the children. Though in Italy they do not have this problem, if it is wet or cold they just see this as an opportunity for children to wrap up warmer. I do believe it is counter-productive to wrap children up in cotton wall, I think that sometimes it is good for children to be taken out of their comfort zones. This will benefit a child’s emotional development by trying and exploring new things and gaining self-confidence. Maybe we need to look at our cultures upbringing of our children and let children explore the different seasons. Even though the outdoors isn’t a major part of the Reggio Emilia is it still highly valued, as they like to encourage a lot of natural materials and bring the outdoors in, whilst exploring the different environments. Also we lack in open out door spaces within the community for example in Italy they have plazas Bringing this approach to the UK may cause some trouble for children who do not have a secure home setting; this is because going to school creates a secure environment. Whereas, with the Reggio Emilia approach, children may find their education too unstructured. Instead of choosing their learning methods, they might prefer a setting with secure guidelines and learning outcomes. Furthermore I think the transition from the Reggio Emilia Approach to mainstream higher education may be difficult as the children, as they are so used to the freedom and the scaffolding of the teachers, that they might not be able to settle into the strict curriculum. I believe this quote sums up my opinion perfectly, ‘It is a mistake to take any approach and assume like a flower you can take it from one soil and put it in another one. That never works. We have to figure out what aspects of that are most important to us and what kind of soil we need to make those aspects’ (Gardner, 1993)

The Great Patient Race :: essays research papers

When Gordon Gould was a graduate student at Columbia University in 1957, he sketched out the concept of a concentrated beam of light amplified in a gas-filled chamber and coined the term "laser" to describe it. But Gould waited to seek a patent on his discovery, believing incorrectly that a working prototype was necessary. Eventually, two other researchers were awarded the basic patents instead. After a decades-long legal tussle, Gould finally reveled in victory when a federal court ruled that the patent application it had approved did not anticipate the common uses of lasers. The U.S. Patent and Trademark Office then granted Gould lucrative rights to the invention, in part because as a graduate student he had his original research notebooks date-stamped and notarized. The legal standard that was applied awards patents to the person who invented a concept first, and it has long been a unique feature of the U.S. patent system. This year, however, Congress is about to consider a controversial proposal from Rep. Lamar Smith, a Texas Republican, that would grant a patent to the first person to submit the paperwork --a standard that's common outside the United States. The legislation suddenly has become a flash point about everything that's right with the U.S. patent system--and everything that's wrong with it. Technology companies fighting expensive patent cases are hoping the bill will reduce litigation, while open-source advocates say it will do nothing to hinder the rising tide of software patents being issued. Many people feel that the measure will make only modest improvements, if any, to the quality of patents being awarded. Smith's bill, called the Patent Reform Act of 2005, also has drawn the ire of independent inventors, who have said it will unfairly hurt anyone without a battalion of patent lawyers who can race to the Patent and Trademark Office in Alexandria, Va. The rule probably would have kept Gould from being awarded the laser patents he eventually got. "We really feel that there's a litigation lottery. People roll the die and hope that their number comes up big." --David Kaefer director of intellectual-property licensing, Microsoft Smith declined, through a representative, to comment on the bill before a hearing set for Thursday. The issue has taken on additional urgency because of Smith's ambitious plan to navigate his bill quickly through the House by year's end. Next week's hearing will take place shortly after politicians have returned from their summer break. Meanwhile, a similar measure is being readied in the Senate by Utah Republican Orrin Hatch. The Great Patient Race :: essays research papers When Gordon Gould was a graduate student at Columbia University in 1957, he sketched out the concept of a concentrated beam of light amplified in a gas-filled chamber and coined the term "laser" to describe it. But Gould waited to seek a patent on his discovery, believing incorrectly that a working prototype was necessary. Eventually, two other researchers were awarded the basic patents instead. After a decades-long legal tussle, Gould finally reveled in victory when a federal court ruled that the patent application it had approved did not anticipate the common uses of lasers. The U.S. Patent and Trademark Office then granted Gould lucrative rights to the invention, in part because as a graduate student he had his original research notebooks date-stamped and notarized. The legal standard that was applied awards patents to the person who invented a concept first, and it has long been a unique feature of the U.S. patent system. This year, however, Congress is about to consider a controversial proposal from Rep. Lamar Smith, a Texas Republican, that would grant a patent to the first person to submit the paperwork --a standard that's common outside the United States. The legislation suddenly has become a flash point about everything that's right with the U.S. patent system--and everything that's wrong with it. Technology companies fighting expensive patent cases are hoping the bill will reduce litigation, while open-source advocates say it will do nothing to hinder the rising tide of software patents being issued. Many people feel that the measure will make only modest improvements, if any, to the quality of patents being awarded. Smith's bill, called the Patent Reform Act of 2005, also has drawn the ire of independent inventors, who have said it will unfairly hurt anyone without a battalion of patent lawyers who can race to the Patent and Trademark Office in Alexandria, Va. The rule probably would have kept Gould from being awarded the laser patents he eventually got. "We really feel that there's a litigation lottery. People roll the die and hope that their number comes up big." --David Kaefer director of intellectual-property licensing, Microsoft Smith declined, through a representative, to comment on the bill before a hearing set for Thursday. The issue has taken on additional urgency because of Smith's ambitious plan to navigate his bill quickly through the House by year's end. Next week's hearing will take place shortly after politicians have returned from their summer break. Meanwhile, a similar measure is being readied in the Senate by Utah Republican Orrin Hatch.

Data Masking

An Oracle White Paper July 2010 Data Masking Best Practices Oracle White Paper—Data Masking Best Practices Executive Overview †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 1 Introduction †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 1 The Challenges of Masking Data †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 2 Implementing Data Masking †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 2 Comprehensive Enterprise-wide Discovery of Sensitive Data †¦Ã¢â‚¬ ¦.. Enforcing Referential Relationships during Data Masking †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 4 Rich and Extensible Mask Library†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 6 Sophisticated Masking Techniques †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 7 High Performance Mask Execution †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 9 Integrated Testing with Application Quality Management solutions11 Oracle’s Comprehensive Solutions for Database Security †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 12 Customer Case Studies †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 2 Conclusion †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã ¢â‚¬ ¦Ã¢â‚¬ ¦.. 13 Oracle White Paper—Data Masking Best Practices Executive Overview Enterprises need to share production data with various constituents while also protecting sensitive or personally identifiable aspects of the information. As the number of applications increases, more and more data gets shared, thus further increasing the risk of a data breach, where sensitive data gets exposed to unauthorized parties.Oracle Data Masking addresses this problem by irreversibly replacing the original sensitive data with realistic -looking scrubbed data that has same type and characteristics as the original sensitive data thus enabling organizations to share this information in compliance with information security policies and government regulations. This paper describes the best practices for deploying Oracle Data Masking to protect sensitive information in Oracle and other heterogeneous databases such as IBM DB2, Microsoft SQLServer.Introduction Enterprises share data from the ir production applications with other users for a variety of business purposes. Most organizations copy production data into test and development environments to allow application developers to test application upgrades. Retail c ompanies share customer point-of-sale data with market researchers to analyze customer buying patterns. Pharmaceutical or healthcare organizations share patient data with medical researchers to assess the efficacy of clinical trials or medical treatments.Numerous industry studies on data privacy have concluded that almost all companies copy tens of millions of sensitive customer and consumer records to non-production environments for testing, development, and other uses. Very few companies do anything to protect this data even when sharing with outsourcers and third parties. Almost 1 out of 4 companies responded that live data used for development or testing had been lost or stolen and 50% s aid they had no way of knowing if data in non-production environme nts had been compromised. 1 Oracle White Paper—Data Masking Best Practices The Challenges of Masking DataOrganizations have tried to address these issues with custom hand-crafted solutions or repurposed existing data manipulation tools within the enterprise to solve this problem of sharing sensitive information with non-production users. Take for example, the most common solution: database scripts. At first glance, an advantage of the database scripts approach would appear that they specifically address the unique privacy needs of a particular database that they were designed for. They may have even been tuned by the DBA to run at their fastest Let’s look at the issues with this approach. 1.Reusability: Because of the tight association between a script and the associated database, these scripts would have to re-written from scratch if applied to another database. There are no common capabilities in a script that can be easily leveraged across other databases. 2. Transp arency: Since scripts tend to be monolithic programs, auditors have no transparency into the masking procedures used in the scripts. The auditors would find it extremely difficult to offer any recommendation on whether the masking process built into a script is secure and offers the enterprise the appropriate degree of protection. 3.Maintainability: When these enterprise applications are upgraded, new tables and columns containing sensitive data may be added as a part of the upgrade process. With a script-based approach, the entire script has to be revisited and updated to accommodate new tables and columns added as a part of an application patch or an upgrade. Implementing Data Masking Based on Oracle Data Masking , Oracle has developed a comprehensive 4-step approach to implementing data masking called Find, Assess, Secure, and Test (FAST). These steps are: ? Find: This phase involves identifying and cataloging sensitive or regulated data across the entire enterprise.Typically car ried out by business or security analysts, the goal of this exercise is to come up with the comprehensive list of sensitive data elements specific to the organization and discover the associated tables and columns across enterprise databases that contain the sensitive data. ? Assess: In this phase, developers or DBAs in conjunction with business or security analysts identify the masking algorithms that represent the optimal techniques to replace the original sensitive data. Developers can leverage the existing masking library or extend it with their own masking routines. ? Secure: This and the next steps may be iterative.The security administrator executes the masking process to secure the sensitive data during masking trials. Once the masking process has completed and has been verified, the DBA then hands over the environment to the application testers. 2 Oracle White Paper—Data Masking Best Practices ? Test: In the final step, the production users execute application proces ses to test whether the resulting masked data can be turned over to the other non-production users. If the masking routines need to be tweaked further, the DBA restores the database to the pre-masked state, fixes the masking algorithms and re-executes the masking process.Comprehensive Enterprise-wide Discovery of Sensitive Data To begin the process of masking data, the data elements that need to be masked in the application must be identified. The first step that any organization must take is to determine what is sensitive. This is because sensitive data is related to specific to the government regulations and industry standards that govern how the data can used or shared. Thus, the first step is for the security administrator to publish what constitutes sensitive data and get agreement from the company’s compliance or risk officers. A typical list of sensitive data elements may include:Person Name Bank Account Number Maiden Name Card Number (Credit or Debit Card Number) Busi ness Address Tax Registration Number or National Tax ID Business Telephone Number Person Identification Number Business Email Address W elfare Pension Insurance Number Custom Name Unemployment Insurance Number Employee Number Government Affiliation ID User Global Identifier Military Service ID Party Number or Customer Number Social Insurance Number Account Name Pension ID Number Mail Stop Article Number GPS Location Civil Identifier Number Student Exam Hall Ticket Number Credit Card Number Club Membership IDSocial Security Number Library Card Number Trade Union Membership Number Oracle Data Masking provides several easy-to-use mechanisms for isolating the sensitive data elements. 3 Oracle White Paper—Data Masking Best Practices ? Data Model driven: Typical enterprise applications, such as E-Business Suite, Peoplesoft and Siebel, have published their application data model as a part of their product documentation or the support knowledge base. By leveraging the published data models, data masking users can easily associate the relevant tables and columns to the mask formats to create the mask definition. ?Application Masking Templates: Oracle Data Masking supports the concept of application masking templates, which are XML representations of the mask definition. Software vendors or service providers can generate these pre-defined templates and make them available to enterprises to enable them to import these templates into the Data Masking rapidly and thus, accelerate the data masking implementation process. ? Ad-hoc search: Oracle Data Masking has a robust search mechanism that allows users to search the database quickly based on ad hoc search patterns to identify tables and columns that represent sources of sensitive data.With all the database management capabilities, including the ability to query sample rows from the tables, built into Enterprise Manager, the Data Masking a can assist enterprise users rapidly construct the mask definition – th e pre-requisite to mask the sensitive data. For deeper searches, Oracle provides the Oracle Data Finder tool during data masking implementation to search across enterprises based on data patterns, such as NNN-NN-NNNN for social security numbers or 16 or 15 digit sequences beginning with 3, 4 or 5 for credit card . numbers.Using the combination of schema and data patterns and augmenting them with published application meta data models, enterprises can now develop a comprehensive data privacy catalog that captures the sensitive data elements that exist across enterprise databases. To be clear, this is not a static list. This is a dynamic living catalog managed by security administrators that needs to be refreshed as business rules and government regulations change as well as when applications are upgraded and patched and new data elements containing sensitive data are now discovered. Enforcing Referential Relationships during Data MaskingIn today’s relational databases (RDBMS), data is stored in tables related by certain key columns , called primary key columns, which allows efficient storage of application data without have to duplicate data. For example, an EMPLOYEE_ID generated from a human capital management (HCM) application may be used in sales force automation (SFA) application tables using foreign key columns to keep track of sales reps and their accounts. When deploying a masking solution, business users are often concerned with referential integrity, the relationship between the primary key and the foreign key columns, in a database or across databases. 4Oracle White Paper—Data Masking Best Practices CUSTOMERS EMPLOYEES ? ? ? EMPLOYEE_ID FIRST_NAME LAST_NAME Database enforced Application enforced ? ? ? CUSTOMER_ID SALES_REP_ID COMPANY_NAME SHIPMENTS ? ? ? SHIPMENT_ID SHIPPING_CLERK_ID CARRIER Figure 1:The Importance of Referential Integrity Oracle Data Masking automatically identifies referential integrity as a part of the mask definition creation. This means that when a business user chooses to mask a key column such as EMPLOYEE_ID, the Oracle Data Masking discovers all the related foreign key relationships in the database and enforces the same mask format to the related foreign key columns.This guarantees that the relationships between the various applications tables are preserved while ensuring that privacyrelated elements are masked. In applications where referential integrity is enforced in the database, Oracle Data Masking allows these relationships to be registered as relate d columns in the mask definition, thereby applying the same masking rules as applied to the database-enforced foreign key columns. 5 Oracle White Paper—Data Masking Best Practices Figure 2: Automatic enforcement of referential Integrity Rich and Extensible Mask LibraryOracle Data Masking provides a centralized library of out-of-the-box mask formats for common types of sensitive data, such as credit card numbers, phone numbers, nati onal identifiers (social security number for US, national insurance number for UK). By leveraging the Format Library in Oracle Data Masking, enterprises can apply data privacy rules to sensitive data across enterprise-wide databases from a single source and thus, ensure consistent compliance with regulations. Enterprises can also extend this library with their own mask formats to meet their specific data privacy and application requirements. Oracle White Paper—Data Masking Best Practices Figure 3: Rich and extensible Mask Format Library Oracle Data Masking also provides mask primitives, which serve as building blocks to allow the creation of nearly unlimited custom mask formats ranging from numeric, alphabetic or date/time based. Recognizing that the real-world masking needs require a high degree of flexibility, Oracle Data Masking allows security administrators to create user-defined-masks. These user-defined masks, written in PL/SQL, let administrators create unique mask fo rmats for sensitive data, e. g. enerating a unique email address from fictitious first and last names to allow business applications to send test notifications to fictitious email addresses. Sophisticated Masking Techniques Data masking is in general a trade-off between security and reproducibility. A test database that is identical to the production database is 100% in terms of reproducibility and 0% in terms of security because of the fact that it exposes the original data. Masking technique where data in sensitive columns is replaced with a single fixed value is 100% in terms of security and 0% in terms of reproducibility.When considering various masking techniques, it is important to consider this trade-off in mind when selecting the masking algorithms. Oracle Data Masking provides a variety of sophisticated masking techniques to meet application requirements while ensuring data privacy. These techniques ensure that applications continue to operate without errors after masking. For example, ? Condition-based masking: this technique makes it possible to apply different mask formats to the same data set depending on the rows that match the conditions.For example, applying different national identifier masks based on country of origin. ? Compound masking: this technique ensures that a set of related columns is masked as a group to ensure that the masked data across the related columns retain the same relationship, e. g. city, state, zip values need to be consistent after masking. 7 Oracle White Paper—Data Masking Best Practices Deterministic Masking Deterministic masking is an important masking technique that enterprises must consider when masking key data that is referenced across multiple applications.Take, for example, three applications: a human capital management application, a customer relationship management application and a sales data warehouse. There are some key fields such as EMPLOYEE ID referenced in all three applications and needs to be masked in the corresponding test systems: a employee identifier for each employee in the human resources management application, customer service representative identifiers, which may also be EMPLOYEE IDs, in the customer relationship management application and sales representative IDs, which may be EMPLOYEE IDs in the sales data warehouse.To ensure that data relationships are preserved across systems even as privacy-related elements are removed, deterministic masking techniques ensure that data gets masked consistently across the various systems. It is vital that deterministic masking techniques used produce the replacement masked value consistently and yet in a manner that the original data cannot be derived from the masked value. One way to think of these deterministic masking techniques is as a function that is applied on the original value to generate a unique value consistently that has the same format, type and characteristics as the original value, e. . a deterministic funct ion f(x) where f(x1) will always produce y1 for a given value x1. In order for the deterministic masking to be applied successfully, it is important that the function f(x) not be reversible, i. e. the inverse function f-1(y1) should not produce x1 to ensure the security of the original sensitive data. Deterministic masking techniques can be used with mathematical entries, e. g. social security numbers or credit card numbers, as well as with text entries, e. g. , to generate names.For example, organizations may require that names always get masked to the same set of masked names to ensure consistency of data across runs. Testers may find it disruptive if the underlying data used for testing is changed by production refreshes and they could no longer locate certain types of employees or customer records that were examples for specific test cases. Thus, enterprises can use the deterministic masking functions provided by Oracle Data Masking to consistently generate the same replacement mask value for any type of sensitive data element.Deterministic masking becomes extremely critical when testing data feeds coming from external systems, such as employee expense data provided by credit card companies. In production environments, the feed containing real credit card numbers are processed by the accounts payable application containing employee’s matching credit card information and are used to reconcile employee expenses. In test systems, the employee credit card numbers have been obfuscated and can no longer be matched against the data in the flat files containing the employee’s real credit card number.To address this requirement, enterprises pre-load the flat file containing data using tools such as SQL*Loader, into standard tables, then mask the sensitive columns using deterministic masking provided by Oracle Data Masking and then extract the masked data back into flat file. Now, the application will be able to process the flat files correctly just as they would have been in Production systems. 8 Oracle White Paper—Data Masking Best Practices High Performance Mask Execution Now that the mask definition is complete, the Oracle Data Masking can now execute the masking process to replace all the sensitive data.Oracle Enterprise Manager offers several options to clone the production database: ? Recover from backup: Using the Oracle Managed Backups functionality, Oracle Enterprise Manager can create a test database from an existing backup. ? Clone Live Database: Oracle Enterprise Manager can clone a live production data into any non production environment within a few clicks. The clone database capability also provides the option to create a clone image, which can then be used for other cloning operations.With the cloned (non-production) database now ready for masking, the Oracle Data Masking builds a work list of the tables and columns chosen for masking. Other tables that are not required to be masked are not touched. Furthe r, the tables selected for masking are processed in the optimal order to ensure that only one pass is made at any time even if there are multiple columns from that table selected for masking. Typically, the tables with the primary keys get masked first, followed by the dependent tables containing foreign keys.Once the mask work list is ready, the Oracle Data Masking generates mapping tables for all the sensitive fields and their corresponding masked values. These are temporary tables that are created as a part of the masking process, which will be dropped once all data has been masked successfully. Using a highly efficient data bulk mechanism, Oracle Data Masking rapidly recreates the masked replacement table based on original tables and the mapping tables and restores all the related database elements, such as indexes, constraints, grants and triggers identical to the original table.Compare this with the typical data masking process, which usually involves performing table row upda tes. Because rows in a table are usually scattered all over the disk, the update process is extremely inefficient because the storage systems attempts to locate rows on data file stored on extremely large disk s. The bulk mechanism used by Oracle Data Masking lays down the new rows for the masked table in rapid succession on the disk. This enhanced efficiency makes the masked table available for users in a fraction of the time spent by an update-driven masking process.For large tables, Oracle Data Masking automatically invokes SQL parallelism to further speed up the masking process. Other performance enhancements include using the NOLOGGING option when recreating the table with the masked data. Typical database operations such as row inserts or updates generate redo logs, which are used by the database to capture changes made to files. These redo logs are completely unnecessary in a data masking operation since the non-production database is not running in a production environment, requiring continuous availability and recoverability.Using the NOLOGGING option, the Oracle Data Masking bypasses the logging mechanism to further accelerate the masking process efficiently and rapidly. 9 Oracle White Paper—Data Masking Best Practices In internal tests run on a single-core Pentium 4 (Northwood) [D1] system with 5. 7G of memory, the following performance results with reported. Criteria Baseline Metric Column scalability 215 columns 100 tables of 60G 20 minutes Row scalability 100 million rows 6 columns 1 hour 20 minutes Figure 4: Oracle Data Masking Performance scalability testsAs these results clearly indicate, Oracle Data Masking can handle significant volumes of sensitive data effortlessly both in terms of the number of sensitive columns as well as tables with large numbers of rows. Oracle Data Masking is also integrated with Oracle Provisioning and Patch Automation in Oracle Enterprise Manager to clone-and-mask via a single workflow. The secure high perfor mance nature of Oracle Data Masking combined with the end-to-end workflow ensures that enterprise can provision test systems from production rapidly instead of days or weeks that it would with separate manual processes.Optimized for Oracle databases Oracle Data Masking leverages key capabilities in Oracle databases to enhance the overall manageability of the masking solution. Some of these include: ? Flashback: Administrators can optionally configure Oracle databases to enable flashback to a premasked state if they encounter problems with the masked data. ? PL/SQL: Unlike other solutions, Oracle Data Masking generates DBA-friendly PL/SQL that allows DBAs to tailor the masking process to their needs. This PL/SQL script can also be easily integrated into any cloning process. 0 Oracle White Paper—Data Masking Best Practices Support for heterogeneous databases Oracle Data Masking supports masking of sensitive data in heterogeneous databases such as IBM DB2 and Microsoft SQLServer through the use of Oracle Database Gateways. Figure 5: Data masking support for heterogeneous databases Integrated Testing with Application Quality Management solutions The final step of the masking process is to test that the application is performing successfully after the masking process has completed.Oracle Enterprise Manager’s Application Quality Management (AQM) solutions provide high quality testing for all tiers of the application stack. Thorough testing can help you identify application quality and performance issues prior to deployment. Testing is one of the most challenging and time consuming parts of successfully deploying an application, but it is also one of the most critical to the project’s success. Oracle Enterprise Manager’s AQM solutions provide a unique combination of test capabilities which enable you to: ?Test infrastructure changes: Real Application Testing is designed and optimized for testing database tier infrastructure changes using r eal application workloads captured in production to validate database performance in your test environment. 11 Oracle White Paper—Data Masking Best Practices ? Test application changes: Application Testing Suite helps you ensure application quality and performance with complete end-to-end application testing solutions that allow you to automate functional & regression testing, execute load tests and manage the test process.Oracle’s Comprehensive Solutions for Database Security Oracle provides a comprehensive portfolio of security solutions to ensure data privacy, protect against insider threats, and enable regulatory compliance. With Oracle's powerful privileged user and multifactor access control, data classification, transparent data encryption, auditing, monitoring, and data masking, customers can deploy reliable data security solutions that do not require any changes to existing applications, saving time and money. Customer Case StudiesCustomers have had a variety of business needs which drove their decision to adopt the Oracle Data Masking for their sensitive enterprise data. These benefits of using Oracle Data Masking were realized by a major global telecommunications products company that implemented the above methdology. Their database administrators (DBAs) had developed custom scripts to mask sensitive data in the test and development environments of their human resources (HR) application. As the company was growing and offering new services, their IT infrastructure was also growing thus placing an increased burden on their DBAs.By implementing Oracle Data Masking, the organization was able to use the role-based separation of duties to allow the HR analysts to define the security policies for masking sensitive data. The DBAs then automated the implementation of these masking policies when provisioning new test or development environments. Thus, the telecommunications company was able to allow business users to ensure compliance of their non-production environments while eliminating another manual task for the DBAs through automation. The need for data masking can come from internal compliance requirements.In the case of this UKbased government organization, the internal audit and compliance team had identified that the nonproduction copies of human resource management systems used for testing, development and reporting did not meet the established standards for privacy and confidentiality. In joint consultations with their IT service provider, the organization quickly identified the Oracle Data Masking as ideally suited to their business needs based on the fact that it was integrated with their day-to-day systems management operations provided by Oracle Enterprise Manager.Within a few weeks, the service provider deployed the mask definitions for their Oracle eBusiness Suite HR application and thereby rapidly brought the internal non-productions systems into compliance. There are organizations that have internally d eveloped data masking solutions that have discovered that custom scripts ultimately have their limits and are not able to scale up as enterprise data sets increase in volume. This Middle East-based real estate company found that their data masking scripts were running for several hours and were slowing down as data volumes increased.Due to the stringent requirement to create production copies available for testing within rapid time-frames, the company evaluated the Oracle Data Masking among other commercial solutions. Upon deploying the Oracle 12 Oracle White Paper—Data Masking Best Practices Data Masking, they discovered that they were able to accelerate the masking time from 6 hours using their old scripts to 6 minutes using the Oracle Data Masking, an improvement of 60x in performance. ConclusionStaying compliant with policy and government regulations while sharing production data with nonproduction users has become a critical business imperative for all enterprises. Oracl e Data Masking is designed and optimized for today’s high volume enterprise applications running on Oracle databases. Leveraging the power of Oracle Enterprise Manger to manage all enterprise databases and systems, Oracle Data Masking accelerates sensitive data identification and executes the masking process with a simple easy-to-use web interface that puts the power of masking in the hands of business users and administrators.Organizations that have implemented Oracle Data Masking to protect sensitive data in test and development environment have realized significant benefits in the following areas: ? Reducing Risk through Compliance: By protecting sensitive information when sharing production data with developers and testers, organizations have able to ensure that non -production databases have remained compliant with IT security policies while enabling developers to conduct production-class testing. ?Increasing Productivity through Automation: By automating the masking pro cess, organizations have been able to reduce the burden on DBAs who previously had to maintain manuallydeveloped masking scripts. 13 Data Masking Best Practices July 2010 Copyright  © 2010, Oracle and/or its affiliates. All rights reserved . This document is provided for information purposes only and the Author: Jagan R. Athreya contents hereof are subject to change without notice. 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