A Case And Electronic Crime Scene - 1324 Words

According to Schmalleger (2011), identity theft is defined as misusing another person’s personal information for personal gain (p. 382). This can involve a person opening credit cards or accounts in another person’s name (Schmalleger, 2011, p. 382). Considering the nature of identity theft crimes, investigators must rely on electronic crime scenes (Lushbaugh Weston, 2012, p. 248). Therefore, investigators must know how to initiate, conduct and execute an identity theft investigation. This essay will provide a mock case and electronic crime scene, including the steps a cybercrime investigator would take to obtain necessary background information of the victim and offender, as well as the types of evidence acquired from the investigation.†¦show more content†¦The address provided was 7682 N. Fraud Street, which was the address of a coworker from an employment agency she had used for previous employment. The co-worker was responsible for Steel’s interviewi ng and hiring process and ran Steel’s credit and background report prior to hiring her. Steel explained that her personal identity information was used without her consent to activate the account under her name. She explained that she wanted to file criminal charges against anyone found responsible for the possession and/or use of her personal information. As a responding officer to an identity theft crime, the officer would base the investigative strategy on trying to determine when the victim’s identity was compromised, which may prove that the probable suspect was the victim’s previous coworker. To start the investigation, the officer would need the victim’s personal and financial information as well as statement regarding the identity theft. Some of the information that is needed from the victim to initiate the investigation is her date of birth, social security number, driver’s license number, telephone number and other personal contact information. In addition, if the victim has an idea of the offender’s identify, the officer should obtain as much personal information for the offender. The officer would need as much information as possible from the victim that would assist with the investigation. If possible, the officer would have the

Science And The Ethics Of Curiosity - 875 Words

According to Merriam-Webster’s Dictionary, curiosity is simply defined as, â€Å"the desire to learn or know more about something or someone† (â€Å"Curiosity†). Most everyone is full of curiosity, but curiosity is a trait most commonly used to describe a child’s mind. This is most likely due to the fact that an innocent mind is undoubtedly a curious one. On the other hand, many adults and professionals are curious also, such as, scientists, historians, journalists, and any other person who wants to continue to learn and discover new things. Of course, a state of curiosity can and normally will arrive and then depart. However, the trait of curiosity is one that some individuals may never outgrow. As humans, we are all curious. Sundar Sarukkai, the author of â€Å"Science and the Ethics of Curiosity,† compares curiosity to eyesight saying, â€Å"Curiosity is ‘biological’ – the fact that some people are more curious than others is like saying some people have better eyesight than others† (760). As Sarukkai notes, everyone has curiosity, just some have more than others, the same as everyone has eyesight, just some have better eyesight than others. A person will start showing signs of curiosity from the time he or she is born. A newborn baby will be wide-eyed and will constantly be looking around, at people, at objects, and at lights, curious about everything around him or her. A toddler will touch and taste everything he or she may see, whether or not it is meant to be touched or tasted, out ofShow MoreRelatedA Reflection On My Career Goals998 Words   |  4 Pagesgrey. Reflecting on the relationship between law and life, my passion for law grew. My studies, my experiences, my determination and my curiosity became a reflection of my career goals. Ambitious and determined to become a lawyer, I entered college with political science on my mind. Sophomore year became another pivotal moment in my life. After taking Social Ethics offered by the philosophy department, I realized that what I was doing all along was philosophizing. Philosophy became the missing pieceRead MoreThe Island Of Doctor Moreau1708 Words   |  7 PagesThroughout time ethically controversial sciences, from vivisection to stem cell research, have embodied a negative stereotype in the eyes of western societies, and have consequently withdrawn the freedom that allows scientists to make innovative discoveries. In H.G. Wells novel The Island of Doctor Moreau, this perspective is portrayed through Edward Prendick, an upper class English gentleman with a subtle passion for science. After being stranded on a remote pacific island isolated from civilizationRead MoreThe Island Of Doctor Moreau1687 Words   |  7 Pagesand Runes N.p). Throughout time, ethically contro versial sciences, from vivisection to stem cell research, have embodied a negative stereotype in the eyes of western societies, and have consequently withdrew the freedom that allows scientists to make innovative discoveries. In H.G. Wells novel The Island of Doctor Moreau, this perspective is portrayed through Edward Prendick, an upper class English gentleman with a subtle passion for science. After being stranded on a remote pacific island isolatedRead MoreBacteria On The Brain By Emily Eakin940 Words   |  4 PagesIn â€Å"Bacteria on the Brain† By Emily Eakin, she writes about the ethics surrounding a doctor who attempts to save the lives of patients with brain tumors by using his own alternative methods. 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Alcohol Abuse in the Work Place Free Essays

There are individuals suffering from too much stress or worry that would resort to drinking alcoholic beverages to calm their nerves . There is a feeling of relaxation upon taking alcoholic drinks and this is true with moderate amount of intake. Excessive drinking by employees will cause hangovers, a real   pain in the workplace. We will write a custom essay sample on Alcohol Abuse in the Work Place or any similar topic only for you Order Now Heavy drinkers employees is an expensive problem for many business   and industries worldwide brought by their absenteeism. The losses includes productivity, injuries and additional claims on health insurance. The moderate amount of alcoholic   drinks like a   single or two glasses   of wine, a shot of vodka, beer, whiskey or   whatever drinks with alcohol can relax an employee after work but the excess intake maybe a defense against   life problem. Alcoholic abuse become an issue and a serious one in the workplace. When an employee was   hooked into alcoholic drinks, he cannot face the day without alcoholic drink even early in the morning, cannot attend   a social or professional meeting, conceal how many bottles he drank or in denial about his drinking. The cycle   of excessive   alcoholic drinking   will continue   that will   lead   to job   loss, financial worries, loneliness, divorce and may even jeopardized   a marriage relationship (Bartholomew 89). Many of the excessive alcohol drinkers doesn’t realize that   their vicious cycle of   drinking can create a feeling of depression And   they can only overcome the feeling by   drinking and drinking until there is a feeling   of numbness. Further depression leads to   increase intake of alcoholic drinks. Alcoholic   abuse at workplace   will be explored and analyzed to understand the reasons, symptoms   and possible plan of actions to correct and prevent excessive   drinking. This study   will be of significance to many individuals who are currently hooked with alcoholisms, students of social sciences, families and relatives of alcoholic drinkers and the entire society. Discussion Every individual have a choice if they   want to have   alcoholic addiction. Alcoholic abuse in the workplace   does not only harm   the excessive drinker but   threatens   the company   and co-employees safety , affects   their job   performance and result to great loss in productivity (Lehman 88). The immediate superior and co-workers   of alcoholic employee are into an awkward   position to decide whether to report their   alcoholism or to cover up their mistakes. There   are circumstances that   employees does not drink at   the   workplace but   prior to work reporting   were   already   equipped   with full tank of alcoholic drinks inside his body, this will   definitely affect   the   individual’s job performance, prone to accident and became less productive. The workload are not accomplished on time and other employees are affected by work backlogs. There are many signs and symptoms that an employee is into alcoholism while at workplace such as unexplained, prolonged and frequent absences, prone to accidents while out or in at work, reduced productivity, overreactions to criticisms, suspicious of other workers, erratic work patterns, hard to conceal hangovers   in the   morning, indifference with   personal hygiene, exhausted easily, slurred speech and  Ã‚   unsteady walking. The signs of physical deterioration and loss in productivity are prominent. There are circumstances that   other co-workers who covered up the alcoholic drinkers, lend them money   and   patched their work load (Bartholomew 89). This instance will not be of help to alcoholic drinker at the workplace for they have all the chance to continue their bad habits of drinking. Other co-workers will attempt to handle the situation of alcoholic employee and will not seek assistance or advice from qualified personnel of the company. This act of co-worker is not enough to correct the alcoholics from their vices and it is advisable to report their co-worker (Shinderman 65).. The threat   of losing his job is present but it may be the other way around, he may intend to seek help from qualified personnel and correct the wrongdoings. The employers of alcoholic drinkers have much larger problems than their afflicted employee and it is detrimental to the company’s productivity. Absenteeism for employees under the influence of alcohols have higher percentage than other employees, prone to claim more sickness benefits and account that intoxicated people are   more prone to   accidents at workplace. The incident of alcoholism was not limited to lower level workers but even those employees in rank positions are prone to alcoholism (Lehman 86). Taking steps   in assisting the alcoholic drinkers at workplace is significant in preventing their addiction to   alcohol and possible remedial action that would not only beneficial to the employee but as   well as   to their co-workers and families. The workplace is one of the community’s vital component in changing the attitudes of alcoholic abuse victims towards an intoxicated consumption of alcoholic drinks (Bartholomew 91). Paying   close attention to   alcohol abusive employees   of   the company is an approach to warn the alcoholics that a company can enforce action against   alcohol abuse. Interventions by   employers such as   talking   directly to   alcohol   intoxicated   employee and informing them of possible   actions for their   misdeeds can improve the rate of recovering from alcoholism. Alcoholism can be   regarded as a health issue   but at   the same time is an integrity issue in the corporate world. By helping an alcoholic employee at workplace is a plan to restore the confidence of the company and the employee himself. Creating positive changes in workplace will only happen with alcohol-free policies, programs and possible consequences at workplace. Improving the worker’s environment will provide benefit to every one at in the workplace (Lehman 89). A clear message that employee’s alcoholism is not only his problem but the entire company’s problem and working together to solve alcoholic abuse will be one of the best course of actions. Various conditions and situations accompanied alcohol abuse, an example is an alcoholic employee with mood swings and depression   and its can be observed when he is having difficulty to focus on his work and meet   their schedules. Outburst of temper, restlessness, poor attention to details, impatience, tolerance to boredom, disorganized thoughts and working table, impaired concentration, procrastination, inability for relaxation and no follow through are symptoms that an employee is into alcoholism. Alcohol abuse is a kind of psychological disorder with an individual’s difficulty to control the excessive intake of alcohol with recurrent negative outcomes. The amount and frequency of alcohol intake may differ from one individual to another but the pre-occupation with alcohol with negative effects matters. The urbanization of a society explain the theory that alcohol has been discovered and utilized as replacement for unclean water reservoir   and it is not surprising that there are individuals with high alcohol tolerance (Bartholomew 94). The range of alcohol abuse damage   the different aspects of an individual life and possibly others. The overabundance of alcohol will have an impact on the physical aspect of an employee such as cirrhosis of the liver, alcohol dementia, heart disease, sexual dysfunction and even death. In social aspect, the impact of alcohol abuse includes jeopardy in marriage, divorce and anti-social behavior because of alienated consideration by the society. In terms of economic, there is a possibility of losing one’s employment, poor judgment, incapacity to pay the living quarters and financial difficulties. Alcohol abuse may also have legal consequences when an individual was charges for public disorders or driving under the influence of liquor (Lehman 85). The emotional consequences of alcohol abuse will damage the relationship to their children when father or head of the family is the alcoholic, chance for verbal abuse to his coworkers and family members and lose of one’s self respect. How to cite Alcohol Abuse in the Work Place, Papers

Objectives of the Conceptual Framework-Free-Samples for Students

Question: Prepare a Comprehensive report directed to an Australian ASX Top 100 listed corporation detailing a Critical analysis of the Effectiveness of the Corporation to meet the Obligations of the conceptual framework of accounting. Answer: Introduction CSR Limited is considered as the major Australian company in terms of building and producing. Tomago aluminium smelter is further seen to be situated in Newcastle, New South Wales and responsible for publicly trading of Australian Securities Exchange. In 2012, the company is seen to be having approximately 3600 employees and total amount of after tax profit is discerned as $90.7 million. In addition to this, the company is discerned to having diversified shareholding with predominant Australian fund and retail owners. The building of the products with the creation of Sucrogen has been identified with the main production activity. The report intends to identify whether the company needs the conceptual framework of this reporting. It further aims to recognise the criteria required for reporting Assets, Liabilities, Equity, Revenue and Expenses. In addition to this, the fundamental qualitative and has been characteristic has been seen with relevant and faithful representation. Some of the other right it has been also identified with recognising qualitative enhancing characteristics and whether this information is very viable, comparable and understandable (Kalkhouran et al. 2015). Adherence to the objectives of the conceptual framework with its reporting Australian Accounting Standards Board (AASB) is identified as the main Australian government agency for developing and maintaining financial report and standards applicable to the entities in private and public sectors of the economy in Australia. AASB has been also seen with contributing role of financial reporting standards with Australian securities and investment commission at 2001. In December 2013, AASB included several revisions with a view to cover more areas in the existing conceptual framework network which has been discerned in form of better measurement, financial performance, presentation, de-recognition, reporting entity and disclosure. The information provided is further used to assess for meeting the objectives of financial reporting which helps in addressing management stewardship of entity resources (Spraakman and Jackling 2014). As per the depictions made from financial report published in 2016 CSR Limited has consolidated financial statements prepared for general purpose financial reporting act for guidelines given by Australian accounting standards (AASBs) which has been further seen to be adopted by Australian accounting standards board (AASB). The financial reports have further added to the conceptual framework as per Corporation Act 2001. The consideration of the financial statements has been further seen to comply with International Financial Reporting Standards (IASB). It has been further depicted that the accounting policies set by the company are consistent during all periods of the consolidated financial statements and consistently applied across the group (Richardson et al. 2014). There has been no new revised standard interpretation which has been issued by AASB and not stated by the company. Some of the standards which has been issued by AASB but are yet to be adopted by the company includes Fin ancial Instruments (Revised AASB 9), Revenue from Contracts with Customers (AASB 15) and Leases (AASB 16) (Penman 2013). Adherence with the recognition criteria for reporting Assets, Liabilities, Equity, Revenue and Expenses The investment activities of the group comprise of available for sale financial assets which are being treated as a ASX listed securities. It has been further seen that the measurement is done at a fair value and add value market price. Such assets have been further categorised as Level I under fair value hierarchy of AASB 7. Revenue expenses and the assets has been further seen to be recognised with the net amount of the goods and services tax (GST) said in cases where the GST amount has not seen to be recoverable from the taxation authority. In these circumstances the GST amount is interpreted with cost of acquisition of the assets and the portion of expense (Ding, Hellmann and De Mello 2017). The various types of receivables and payable are seen to be stated with the amount of GST included. The net amount of the GST recoverable from payable is included with the current asset or liability statement of the financial position. Groups accounting policies and disclosures is determined with fair value for both non-financial assets and liabilities and financial. The fair value is assessed for measurement and disclosure of material assets such as PPE, intangible assets and inventory. The fair value of equity and debt is determined with reference to the quoted closing price paid at the reporting date. In order to generate a true and fair view of the groups financial position on the consideration of the financial statements has been set out in pages 35 to 90 which are in accordance with Corporations Act 2001(Susmus and Demirhan 2013). Adherence with the qualitative enhancing characteristics of financial reporting Based on the assessment of the information given in the annual report it has been discerned that the total board and committee meetings held in financial year and the meetings attended by the directors included relevant committee members. The group has been further able to attempt to mitigate the risk by a close monitoring of related development and including relevant regulatory bodies which are in compliance with the existing regulations. The faithfulness of the information has been further discerned in related interest of each director in the shares and opinions over such instruments issued by the company within the group and different types of other related bodies which has been addressed by the directors to the Australian Stock Exchange in accordance with S205G (1) of the corporations act 2001 (Brouwer, Faramarzi and Hoogendoorn 2014). The various types of costs incurred by the company including the insurance costs has incurred with relevant officers in defending proceedings which has been seen to be criminal, civil irrespective of the outcomes (Brouwer, Faramarzi and Hoogendoorn 2014). The various types of costs excluding the expenditure is directly attributable with the acquisition of assets. The cost incurred for self-constructed assets has been seen to include cost of material, initial estimate and direct labour wherever relevant. The share baseband system disclosed as for performance rights has been seen to reflect fair value of each right identified with the number of rights granted to the individual shareholders (Schaltegger and Zvezdov 2015). Adherence with enhancing characteristics of financial reporting the comparability aspect of the financial information has been depicted with the using of several types of graphical representation. For instance, the results of operating result have been clearly segregated into EBITDA, NPAT, EPS, operating cash flow and dividends per share. In order to compare the date of the respective factors the data along with its unit has been clearly presented from financial year 2009 financial year 2016. The representation of the data in months shows that the qualitative characteristics of has been able to maintain the time factor (Schaltegger and Zvezdov 2015). In order to maintain the qualitative characteristics of reporting a customer growth factor has been shown on monthly basis using a stacked column chart to represent the data. As per the depictions given by the company the subscribers have been seen with a linear growth from January 2014 2 July 2016. The depictions of the same has been presented with a pie chart for an easy understanding of the data. As for the review of the financial results the company has broadly segregated the results of 2016 with prior year under respective subsections. For instance, the key elements of financial year 2016 has been shown by revenue increase or decrease in 2016 and compared revenue increase or decrease in 2015 (Ding, Hellmann and De Mello 2017). Conclusions The depiction based on Adherence to the objectives of the conceptual framework with its reporting has shown that the company complies with Australian accounting standards (AASBs) which has been further seen to be adopted by Australian accounting standards board (AASB). The financial reports have further depicted with conceptual framework as per Corporation Act 2001. The consideration of the financial statements has been further seen to comply with International Financial Reporting Standards (IASB). It has been further discerned that the group recognises assets as per Level I under fair value hierarchy of AASB 7 and revenues with net amount of the goods and services tax (GST) said in cases where the GST amount has not seen to be recoverable from the taxation authority. The qualitative characteristics has been prominent with using of comparison with previous years financial data and bar graphs. References Brouwer, A., Faramarzi, A. and Hoogendoorn, M. (2014) Does the New Conceptual Framework Provide Adequate Concepts for Reporting Relevant Information about Performance?,Accounting in Europe, 11(2), pp. 235257. doi: 10.1080/17449480.2014.967788. Ding, Y., Hellmann, A. and De Mello, L. (2017) Factors driving memory fallibility: A conceptual framework for accounting and finance studies, Journal of Behavioral and Experimental Finance, 14, pp. 1422. doi: 10.1016/j.jbef.2017.03.003. Kalkhouran, A. A. N., Rasid, S. Z. A., Sofian, S. and Nedaei, B. H. N. (2015) A Conceptual Framework for Assessing the Use of Strategic Management Accounting in Small and Medium Enterprises, Global Business and Organizational Excellence, 35(1), pp. 4554. doi: 10.1002/joe.21644. Penman, S. (2013) Accounting Standard Setting: Thoughts on Developing a Conceptual Framework, China Journal of Accounting Studies, 1(34), pp. 157167. doi: 10.1080/21697221.2013.856256. Richardson, P., Dellaportas, S., Perera, L. and Richardson, B. (2014) Towards a conceptual framework on the categorization of stereotypical perceptions in accounting, Journal of Accounting Literature, 35, pp. 2846. doi: 10.1016/j.acclit.2015.09.002. Schaltegger, S. and Zvezdov, D. (2015) Expanding material flow cost accounting. Framework, review and potentials, Journal of Cleaner Production, 108, pp. 13331341. doi: 10.1016/j.jclepro.2014.08.040. Spraakman, G. and Jackling, B. (2014) A conceptual framework for learning management accounting, Accounting Perspectives, 13(1), pp. 6181. doi: 10.1111/1911-3838.12024. Susmus, T. and Demirhan, D. (2013) Creative Accounting: A Brief History and Conceptual Framework, Akademik Bakis Dergisi, (38), pp. 120.