Provisions and Contingencies

Scenario 1Fact: Energy Inc. (Energy, or the Company), which operates in the oil industry, is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. A draft law in a country where Energy operates in, which requires a cleanup of land already contaminated, will possibly be enacted shortly after the year-end.Issues: Should Energy recognize a provision, (i) in reporting under IFRSs, and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRSs, Energy should recognize a provision for the cleanup costs in its 20Ãâ€"1. IAS 37-14 states a provision shall be recognized if â€Å"(a) an entity has a present obligation, (b) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation; and (c) a reliable estimate can be made.† When it is not clear if there is a present obligation, IAS 37-15 also defines a present obligation as obligation that â€Å"more or likely than not is r isen by a past event after taking accounting of all available evidence†.Moreover, IAS 37-22 also specifically provides that â€Å"where details of a proposed new law have yet to be finalized, an obligation arises only when the legislation is virtually certain to be enacted as drafted†. As it is virtually certain that the law will be enacted shortly after year-end, it is highly possible the Company will be required to clean up the contamination. The amount of obligation is also estimable, as the Company has cleaned up contaminations in other countries in which it operates. As a result, Energy should recognize a provision.(ii) Under U.S. GAAP, Energy should recognize a loss for the cleanup costs in its 20Ãâ€"1 financial statements. ASC 450-20-25-2 provides that â€Å"an  estimated loss from a loss contingency shall be accrued by a charge to income if (a) information available before the financial statements are issued indicates it is probable that a liability had been incurred at the date of financial statements and (b) the amount of loss can be reasonably estimated†. If the draft law is enacted, Energy will be required to clean up the land that was contaminated by the Company’s operations. In addition, it is virtually certain that the law will be enacted shortly after the year-end. Therefore, it is probable that Energy has incurred a liability because the draft law will likely be enacted. Also, the amount of cleanup cost can easily be estimated as the Company has cleaned up its contamination in other countries in which it operates. As a result, a provision should be recognized.Scenario 2Fact:FuelSource Co (FuelSource or the Company), which operates in the oil industry, is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. The Company operates in Dirty Country where it has no environmental legislation that requires cleanup of contamination. However, FuelSource and its U.K . parent have a widely published environmental policy to clean up all contamination and have a record of honoring the policy.Issues: Should FuelSource recognize a provision, (i) in reporting under IFRSs, and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, FuelSource should recognize a provision for its cleanup cost. IAS 37-17 defines obligating as â€Å"a past event that leads to a present obligation†. IAS 37-17(b) further explains that â€Å"in the case of a constructive obligation, where the event (which may be an action of the entity) creates valid expectations in other parties that the entity will discharge the obligation†. As FuelSource and its U.K. parent tend to honor  their widely published environmental policy to clean up all contamination, it creates expectations in other parties that their operation in Dirty Country will follow their global policy as they always did in the other countries.The environmental policy creates a constructive obligati on as a result of their record of honoring the policy even though legal obligation does not exist in this case. Since FuelSource has a constructive obligation as a result of a past event and an estimable cleanup cost will be required to settle the obligation, it meets all of the requirements to recognize a provision under IAS 37-14. Therefore, FuelSource should recognize a provision under IFRS.(ii) Under U.S. GAAP, FuelSource should not recognize a loss in its financial statement, and is not required to disclose the potential obligation of the cleanup cost. ASC 410-30-25-1 requires â€Å"the accrual of a liability arisen by environmental obligation if both (a) it is probable that an asset has been impaired or a liability has been incurred; and (b) the amount of the loss can be reasonably estimated, are met†.To determine the probability of an environmental remediation liability, ASC 410-30-25-4 further explains that â€Å"two elements need to be met: (a) litigation has commen ced or a claim or an assessment has been asserted or, commencement of litigation or assertion of a claim or an assessment is probable; (b) it is probable that the outcome of such litigation, claim, or assessment will be unfavorable†. However, in this case, the Company has no legal obligation to clean up the contamination in Dirty Country as there is no such environmental legislation that requires to do so. Moreover, cleanup of contamination in other country outside of United States is not required by any of the Federal laws or Codification.It is remote that there will be any litigation; claim or assessment asserted that FuelSource would be responsible for participating in a remediation. Therefore, it fails both of the criterions under ASC 410-30-25-4 and recognition of a provision is not required. ASC 450-20-50-6 states that â€Å"disclosure is not required of a loss contingency involving an unasserted claim or assessment if there has been no manifestation by a potential clai mant of an awareness of a possible claim or assessment†. As there is no law or regulation that requires a cleanup in Dirty Country, disclosure is not required by the Codification.Scenario 3Fact: A number of changes to the income tax system are introduced by the government and Energy, or the Company, will have to retrain its administrative and sales workforce to ensure compliance with new system. No retraining has taken place as or the balance sheet date.Issues: Should Energy recognize a provision for the expected costs to retrain the staff (i) under IFRSs and (ii) in accordance with U.S. GAAP?Analysis:(i) Under IFRS, Energy should not recognize a provision for the expected costs to retrain the staff. IAS 37-14(a) specifically requires â€Å"a provision shall be recognized only when an entity has a present obligation as a result of a past event†. As no obligation was imposed by the government to provide the training to its staff or the obligation is not owed to any third party, the liability should only be recognized as it occurs (when the retraining takes place). Furthermore, IAS 37-80(b) provides that â€Å"A restructuring provision shall include direct expenditures that are not associated with the ongoing activities of the entity† and IAS 37-81(a) specifically states that â€Å"a restructuring provision does not include such costs as retraining or relocating continuing staff†. As a result, no provision should be recognized, as the retraining of the staff does not arise any present obligation since the retraining has not taken place yet and it does not qualify as a restructuring expenditure.(ii) Under U.S. GAAP, Energy should not recognize a loss in its financial statement for the current year. ASC 450-20-25-2(a) provides that â€Å"An estimated loss shall be accrued if it is probable that an asset had been impaired or a liability had been incurred†. As the changes of income tax did not impose any obligation on the Company by the government or company policy to provide retraining of the staff to ensure compliance with the system, the Company has no liability at the time of the change or before the year-end as the retraining has not  taken place yet. ASC 450-20-25-4 further explains that â€Å"the condition in ASC 450-20-25-2(a) is intended to proscribe accrual losses that relate to the future periods†. As the retraining of staff would enhance the efficiency of future operation, it will become a liability to the Company as it occurs. Therefore, the retraining shall not be recognized as a loss for the current year.Scenario 4Fact: FuelSource, or the Company, is required to install smoke filters in its factories by June 30, 20X2 under new legislation. FuelSource has not yet installed the smoke filters as of December 31, 20X1.Issues: Should FuelSource recognize a provision of December 31, 20X1 (i) under IFRSs and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, FuelSource should not recog nize a provision but disclose a contingent liability. IAS 37-19 specifically states that â€Å"It is only those obligations arising from past events existing independently of an entity’s future actions that are recognized as provisions†¦In contrast, because of commercial pressures or legal requirements, an entity may intend or need to carry out expenditure to operation in a particular way in the future (for example, by fitting smoke filters in a certain type of factory). Because the entity can avoid the future expenditure by its future actions, for example by changing its method of operation, it has no present obligation for that future expenditure and no provision is recognized†.In this case, FuelSource should not recognize a provision as it has no present obligation at this point of time and installing smoke filters would allow the Company to avoid future expenditure. However, IAS 37-86 states that â€Å"unless the possibility of any outflow in settlement is re mote, an entity shall disclose each class of contingent liability at the end of the reporting period a brief description of the nature of the contingent liability†. FuelSource will be  required to disclose the information regarding of the contingent liability in its financial statement(ii) Under U.S. GAAP, FuelSource should not recognize a loss in the financial statement for the current period. ASC 450-20-25-2 explains that â€Å"the purpose of the conditions described in (a) and (b) is to require accrual of losses when they are reasonably estimate and relate to the current or a prior period†¦even the losses that are reasonably estimable shall not be accrued if it is not probable that an asset has been impaired or a liability has been incurred at the date of an entity’s financial statements because those losses relate to a future period rather than the current or a prior period†. Since the new legislation does not require the Company to install smoke filte rs until June 30, 20X2, which is after the balance sheet date, it has not yet incurred a liability to the Company as of December 31, 20X1. As a result, it fails the timing requirement under ASC 450-20-25-2 and FuelSource is not required to recognize a provision. ï » ¿Provisions and Contingencies Scenario 1Fact: Energy Inc. (Energy, or the Company), which operates in the oil industry, is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. A draft law in a country where Energy operates in, which requires a cleanup of land already contaminated, will possibly be enacted shortly after the year-end.Issues: Should Energy recognize a provision, (i) in reporting under IFRSs, and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRSs, Energy should recognize a provision for the cleanup costs in its 20Ãâ€"1. IAS 37-14 states a provision shall be recognized if â€Å"(a) an entity has a present obligation, (b) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation; and (c) a reliable estimate can be made.† When it is not clear if there is a present obligation, IAS 37-15 also defines a present obligation as obligation that â€Å"more or likely than not is r isen by a past event after taking accounting of all available evidence†.Moreover, IAS 37-22 also specifically provides that â€Å"where details of a proposed new law have yet to be finalized, an obligation arises only when the legislation is virtually certain to be enacted as drafted†. As it is virtually certain that the law will be enacted shortly after year-end, it is highly possible the Company will be required to clean up the contamination. The amount of obligation is also estimable, as the Company has cleaned up contaminations in other countries in which it operates. As a result, Energy should recognize a provision.(ii) Under U.S. GAAP, Energy should recognize a loss for the cleanup costs in its 20Ãâ€"1 financial statements. ASC 450-20-25-2 provides that â€Å"an  estimated loss from a loss contingency shall be accrued by a charge to income if (a) information available before the financial statements are issued indicates it is probable that a liability had been incurred at the date of financial statements and (b) the amount of loss can be reasonably estimated†.If the draft law is enacted, Energy will be required to clean up the land that was contaminated by the Company’s operations. In addition, it is virtually certain that the law will be enacted shortly after the year-end. Therefore, it is probable that Energy has incurred a liability because the draft law will likely be enacted. Also, the amount of cleanup cost can easily be estimated as the Company has cleaned up its contamination in other countries in which it operates. As a result, a provision should be recognized.Scenario 2Fact: FuelSource Co (FuelSource or the Company), which operates in the oil industry, is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. The Company operates in Dirty Country where it has no environmental legislation that requires cleanup of contamination. However, FuelSource and its U.K . parent have a widely published environmental policy to clean up all contamination and have a record of honoring the policy.Issues: Should FuelSource recognize a provision, (i) in reporting under IFRSs, and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, FuelSource should recognize a provision for its cleanup cost. IAS 37-17 defines obligating as â€Å"a past event that leads to a present obligation†. IAS 37-17(b) further explains that â€Å"in the case of a constructive obligation, where the event (which may be an action of the entity) creates valid expectations in other parties that the entity will discharge the obligation†. As FuelSource and its U.K. parent tend to honor their widely published environmental policy to clean up all contamination, it creates expectations in other parties that their operation in Dirty Country will follow their global policy as they always did in the other countries.The environmental policy creates a constructive obligation as a result of their record of honoring the policy even though legal obligation does not exist in this case. Since FuelSource has a constructive obligation as a result of a past event and an estimable cleanup cost will be required to settle the obligation, it meets all of the requirements to recognize a provision under IAS 37-14. Therefore, FuelSource should recognize a provision under IFRS.(ii) Under U.S. GAAP, FuelSource should not recognize a loss in its financial statement, and is not required to disclose the potential obligation of the cleanup cost. ASC 410-30-25-1 requires â€Å"the accrual of a liability arisen by environmental obligation if both (a) it is probable that an asset has been impaired or a liability has been incurred; and (b) the amount of the loss can be reasonably estimated, are met†.To determine the probability of an environmental remediation liability, ASC 410-30-25-4 further explains that â€Å"two elements need to be met: (a) litigation has commenced or a claim or an assessment has been asserted or, commencement of litigation or assertion of a claim or an assessment is probable; (b) it is probable that the outcome of such litigation, claim, or assessment will be unfavorable†. However, in this case, the Company has no legal obligation to clean up the contamination in Dirty Country as there is no such environmental legislation that requires to do so. Moreover, cleanup of contamination in other country outside of United States is not required by any of the Federal laws or Codification.It is remote that there will be any litigation; claim or assessment asserted that FuelSource would be responsible for participating in a remediation. Therefore, it fails both of the criterions under ASC 410-30-25-4 and recognition of a provision is not required. ASC 450-20-50-6 states that â€Å"disclosure is not required of a loss contingency involving an unasserted claim or assessment if there has been no manifestation by a potential claiman t of an awareness of a possible claim or assessment†. As there is no law or regulation that requires a cleanup in Dirty Country, disclosure is not required by the Codification.Scenario 3Fact: A number of changes to the income tax system are introduced by the government and Energy, or the Company, will have to retrain its administrative and sales workforce to ensure compliance with new system. No retraining has taken place as or the balance sheet date.Issues: Should Energy recognize a provision for the expected costs to retrain the staff (i) under IFRSs and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, Energy should not recognize a provision for the expected costs to retrain the staff. IAS 37-14(a) specifically requires â€Å"a provision shall be recognized only when an entity has a present obligation as a result of a past event†. As no obligation was imposed by the government to provide the training to its staff or the obligation is not owed to any third p arty, the liability should only be recognized as it occurs (when the retraining takes place).Furthermore, IAS 37-80(b) provides that â€Å"A restructuring provision shall include direct expenditures that are not associated with the ongoing activities of the entity† and IAS 37-81(a) specifically states that â€Å"a restructuring provision does not include such costs as retraining or relocating continuing staff†. As a result, no provision should be recognized, as the retraining of the staff does not arise any present obligation since the retraining has not taken place yet and it does not qualify as a restructuring expenditure. (ii) Under U.S. GAAP, Energy should not recognize a loss in its financial statement for the current year. ASC 450-20-25-2(a) provides that â€Å"An estimated loss shall be accrued if it is probable that an asset had been impaired or a liability had been incurred†.As the changes of income tax did not impose any obligation on the Company by th e government or company policy to provide retraining of the staff to ensure compliance with the system, the Company has no liability at the time of the change or before the year-end as the retraining has not  taken place yet. ASC 450-20-25-4 further explains that â€Å"the condition in ASC 450-20-25-2(a) is intended to proscribe accrual losses that relate to the future periods†. As the retraining of staff would enhance the efficiency of future operation, it will become a liability to the Company as it occurs. Therefore, the retraining shall not be recognized as a loss for the current year.Scenario 4Fact: FuelSource, or the Company, is required to install smoke filters in its factories by June 30, 20X2 under new legislation. FuelSource has not yet installed the smoke filters as of December 31, 20X1.Issues: Should FuelSource recognize a provision of December 31, 20X1 (i) under IFRSs and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, FuelSource should not recogniz e a provision but disclose a contingent liability. IAS 37-19 specifically states that â€Å"It is only those obligations arising from past events existing independently of an entity’s future actions that are recognized as provisions†¦In contrast, because of commercial pressures or legal requirements, an entity may intend or need to carry out expenditure to operation in a particular way in the future (for example, by fitting smoke filters in a certain type of factory). Because the entity can avoid the future expenditure by its future actions, for example by changing its method of operation, it has no present obligation for that future expenditure and no provision is recognized†.In this case, FuelSource should not recognize a provision as it has no present obligation at this point of time and installing smoke filters would allow the Company to avoid future expenditure. However, IAS 37-86 states that â€Å"unless the possibility of any outflow in settlement is remot e, an entity shall disclose each class of contingent liability at the end of the reporting period a brief description of the nature of the contingent liability†. FuelSource will be  required to disclose the information regarding of the contingent liability in its financial statement(ii) Under U.S. GAAP, FuelSource should not recognize a loss in the financial statement for the current period. ASC 450-20-25-2 explains that â€Å"the purpose of the conditions described in (a) and (b) is to require accrual of losses when they are reasonably estimate and relate to the current or a prior period†¦even the losses that are reasonably estimable shall not be accrued if it is not probable that an asset has been impaired or a liability has been incurred at the date of an entity’s financial statements because those losses relate to a future period rather than the current or a prior period†.Since the new legislation does not require the Company to install smoke filters u ntil June 30, 20X2, which is after the balance sheet date, it has not yet incurred a liability to the Company as of December 31, 20X1. As a result, it fails the timing requirement under ASC 450-20-25-2 and FuelSource is not required to recognize a provision.

Gender Roles In The importance of Being Earnest Essay

In The Importance of Being Earnest, the question of each gender’s role in society often centers on power. In the Victorian world men had greater influence than women. Men made the decisions for their families, while women worked around the house. Wilde raises interesting questions about gender roles in The Importance of Being Earnest, by putting women (like Lady Bracknell) in positions of power and by showing that men can be irresponsible and bad at Decision-making The traditional view of gender relations in the Victorian era was that men were active, manly, assertive and economically independent whilst women were assumed to be passive, pliant and dependent. I believe that Oscar Wilde does challenge these traditional roles deliberately to make humor out of these characteristics and to make fun of the conventional roles of society. The two main male characters, Jack and Algernon, cannot really be regarded as masculine, or at any rate both of them do not fit the criteria for wha t characteristics a stereotypical Victorian man would be they are both what people at that time would call ‘dandy’s’. Algy and jacks un gentlemanly behavior and trivial pursuits can be seen as comic and deliberate in making men seem less powerful and serious. Algy is also a little too concerned with clothing to come across as masculine. This can be seen when he criticizes Jack by saying that he had ‘never known anyone to put so much effort into dressing and to produce so little effect’. Algernon also says in Act two when talking to Cecily that he wouldn’t trust Jack to buy his outfits as he has ‘†no taste in neckties†. Algy is dandy, making him unmasculine and a bit of a joke in the eyes of the Victorian audience. †¨Ã¢â‚¬ ¨ A time in the play when we see women as having more power then men is in the character lady Bracknel, she is strong and blunt even coming across as a bit intimidating we get the feel that even Algy is afraid of her as he would rather make up a fake man then tell her that â€Å" he cannot have the pleasure of dinning† with her. Another strong female character we see is Gwendolyn. She is feminine in some aspects like how se wanted the proper engagement (she makes jack proposes formally), but at the same time she can be seen as more masculine then Jack especially because she is quite assertive. Gwendolyn is also breaking stereotypes as when her  mother tells her to wait in the carriage but she defies her, were as most girls at this time would not even dare to disobey there mothers. A good example of Gwendolyn being assertive is when Jack is made to propose to her properly. Even though Gwendolyn knows exactly what he is going to ask her and she even tells him that she is going to accept him before he proposes, Gwendolyn insists on a proper proposal, which is absurd. †¨Ã¢â‚¬ ¨Gwendolyn is clearly going to be more and more like her mother as she matures we see Algy mention this when he says that a girl’s worst flaw is that â€Å"they will end up just like their mothers†. Her mother, Lady Bracknell, is probably the most masculine character in the play. She is very pompous and the most assertive of all the characters. She has the power to stop Jack from marrying Gwendolen and has the ability to boss the male characters of the play around. Lady Bracknell’s masculinity is funny because it is almost absurd. She is seen as lacking some more feminine characteristics like sympathy for example she has no sympathy for Bunbury who she claims â€Å"should just make up his mind whether he is going to live or die† .She gives Jack no condolences when he says that he had â€Å"lost† both his parents, instead she says that he was careless, and when he explains that he was found she appears to be outraged and shocked giving us the impression that she has control over the situation. Lady Bracknell has the upper hand over all the main characters in the play. †¨Ã¢â‚¬ ¨After the examination of the female characters it can be concluded that the female characters are not really typical Victorian women than are Algernon and Jack typical Victorian men. Oscar Wilde has created characters that challenge the Victorian views of gender relations and this is what causes the play to be so funny. The characters are not what you would expect and can be seen as over exaggerated stereotypes of gender roles at the time.

Math Problems Speech or Presentation Example | Topics and Well Written Essays - 500 words

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Point of View Essay Example | Topics and Well Written Essays - 250 words

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Public schools of Washington DC - Essay Example It has three major objectives: Objective 1 The first objective is to ensure development of effective leadership within the development team of the program which would comprise of members from Woodson Foundation, Public School and NCPIE. Each organization has diverse interests but is united in its goal of improving students’ academic performance and learning. The leader should be able to motivate team members to develop common goals and collective decision making. The leadership therefore, becomes a major element that is able to empower members to make decisions based on informed choices and encourages cross cultural understanding and mutual respect. It thereby, exploits personal traits of the team members for optimal performance outcome. Objective 2 Teams perform best when adequate resources line finance, infrastructure, skill etc are available to them. Hence, leaders must ensure availability of resources. In this case, he must create two steering committees: one would oversee development of educational leaders, training and development and teaching curricula; the second would help to ensure management of the program vis-a-vis meet the financial and infrastructural need of the program. The team members should be judiciously selected so that team has technical expertise and managerial skill to identify problems and evolve solutions through mutual consensus.

Management style Essay Example | Topics and Well Written Essays - 1000 words

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Southwest Airlines - Case Study Example The most impressive thing about SA is its low-cost offerings for all of its routes in the market. In spite of its low cost, its services were excellent and flights were on schedule. When its rivals assumed that SA will soon be out of business, the airline not only survived but also prospered and could multiply its fleets from three planes in 1971 to over 500 planes in 2010. It is the only career in the US to make consistent profits since 1973 due to its low operating cost and customer oriented services. Q. What grade would you give Southwest management for the job it has done in crafting the company’s strategy? What is it that you like or dislike about the strategy? Does Southwest have a winning strategy? Certainly, the company deserves a top grade for its winning strategies that include customer satisfaction and keeping operational costs as low as possible. No airline can offer such a low-fare on all its routes unless it knows how to reduce its operational cost without affecting customer services. It is commendable that almost 74 percent of SAs revenues are earned through bookings at its website saving a lot on booking agents (408). The company employed strategic thinking from the very beginning. For example, using Houston Hobby Airport instead of Houston Intercontinental Airport in 1972 was a strategic choice and its passenger traffic outlived the rival airlines almost immediately. It requires business acumen to cut fares from $26 to $13 in a single stroke in 1973 on its San Antonio-Dallas flights to ascertain that not a single seat goes unoccupied ever (395). When Kelleher, the CEO of SA stepped down in 2001, the company was firmly established earning revenues of $5.6 billion and over 30,000 employees on its payroll. Since its inception, the company continues to prosper and it is not a small feat that in these

Research Critique, Part 2 Essay Example | Topics and Well Written Essays - 750 words - 1

Research Critique, Part 2 - Essay Example Burns & Grove (2011) state that the potential benefits to the subjects would include improved physical condition that could encourage emotional and social benefits in research on therapeutic or non-therapeutic aspects In terms of risks, risks involved depend on the purpose of study and the procedures used to conduct the research. Risks could include physical, social, emotional or economic and could cause permanent damage. If the risks outweigh the benefits, the research could be unethical (Burns & Grove, 2011). Sundborg, Saleh-Stattin, Wà ¤ndell & Tà ¶rnkvist (2012) do not identify the benefits and risks of using human participants. In terms of consent, researchers must obtain informed consent from the subjects. Therefore, subjects must participate voluntarily. In this research, the participants participated voluntarily because as the researchers point out, they called the individual nurses who participated where 39 agreed to participate while 1 refused. The ones who agree to participate were presented with an information letter with which they could distribute the questionnaires to their colleagues. With regard to institutional review board approval, the authors do not state whether they obtained institutional review, board approval from the agency in which the study was conducted (Sundborg, Saleh-Stattin, Wà ¤ndell & Tà ¶rnkvist, 2012). logistic regression analysis. The first dependent variable is, â€Å"if you suspected that a woman was exposed to IPV, would you confirm it by asking her if it was true?† The independent variable here was, â€Å"Being sufficiently prepared†. The second dependent variable is, â€Å"do you believe that you are sufficiently prepared to deal with a woman exposed to IPV?† The independent variable here was, â€Å"having obtained knowledge by themselves† (Sundborg, Saleh-Stattin, Wà ¤ndell & Tà ¶rnkvist, 2012). The researchers collect data using both primary secondary data collection methods. The primary data was collected by use of

The Lemba Clan, Are They Real Jews Essay Example for Free

The Lemba Clan, Are They Real Jews Essay Introduction Walking through the Venda Plaza shopping center in Thohoyandou, South Africa, R dai ae ta a ad a tm ,T aioe f Jws bo e . Gv g i a uznw vdo m n n si o eâ€Å" hts n o my e i rt r† i n h d h hs i m pzl ytn i e l kh ep i dâ€Å"a a l k e . cm f m I al l gi e uz d ei r ud o ,e xln ,Im Ba Jw We a er s eao t e tg o ae c o r n m aoT e hv poe iwt gns N t nowing what to say and not having heard about this g. hy ae rvdt i ee. o k h † before, I let his statement pass. My time in South Africa was devoted to working with a victim empowerment program, but I continued to wonder about the idea of Black Jews. The Black Jew or Lemba population creates a blip on a cultural map of sub-Saharan Africa. When researchers discovered and studied them over the last fifteen years, the Lemba also made a blip on the genetic map of sub-Saharan Africa. Genetic analysis of the Lemba has focused primarily on the Y chromosome, which is useful for studying variation among and distance between populations. The Lemba genetic markers support the oral tradition which says the Lemba came from the north. This paper reviews biological and cultural studies of the Lemba and the correlation between genes and oral tradition to propose a biocultural history for the Lemba people. Biology Genetic Variation across Populations Much of the study of genetic variation has focused on dissimilarity between groups. Genetic variation over time is used to postulate about the place and time of the origins of modern humans as well as subsequent movement and migration. Genetic variation is the greatest in Africa, and it is reasoned that the longer a group has been around, the more variation it will have in its gene pool. Additionally, the longer groups are apart, the greater their genetic distance (Cavalli-Sforza and Cavalli-Sforza, 1995). Maps of variation show migrations out of, around, 1 and back in to Africa (Cavalli-Sforza and Cavalli-Sforza, 1995). Based on comparison of genetic landscapes, maps by Cavalli-Sforza and Cavalli-Sforza (1995) show the arrival of Neolithic cultivators in northern Africa 8,000 to 9,000 years ago. The migration of people continues down the eastern side of Africa, with groups mixing and moving. According to Cavalli-Sforza and Cavalli-Sforza (1995), the Bantu arrived in South Africa 300 to 400 years ago, and the archaeological and linguistic data support the history of Bantu expansion. Cavalli-Sforza’t e o py gnt r aosi a gnr e t og ae g sr s f hl eece t nh s r ee t h uh vr e e o i li p e ad r a linkage analysis. Synthetic maps are produced from principle-component analysis of multiple gene frequencies. MacEachern (2000), however, criticizes Cavalli-Soz’sn eio gns fr s yt s f ee a h s and language for its assumptions about the nature of language and groups and its lack of cni r i o t d e i o hm n oii . A r a e n ui a ntone, os e t n fh i rt f u a sc ts â€Å" fcn t i n s r obudd d ao e v sy ee i hc t e homogeneous monoliths either frozen in place since before A. D. 1492 or caroming around the continent like cultural-ba n b lr bl†MaE ce ,00 7) G nr sn ec as er g ii d as ( c ahr 20: 0. ee lyt t m p i la l n 3 a hi provide a visual representation of variation, but they do not show how the variation came to exist nor do they reveal anomalies. The Lemba are an anomaly in the genetic patterns of Southern Africa. Variation and the Y Chromosome The primary genetic research on the Lemba has used the Y chromosome for comparison with other groups. The Y chromosome has many characteristics that make it favorable for investigating lineage. Almost all of the Y chromosome consists of non-recombining regions and the information is passed intact from generation to generation, from father to son. The variations, called polymorphisms, occur so infrequently that they are commonly called unique event polymorphisms (UEPs) (Stumpf and Goldstein, 2001). UEPs occur along male lines in 2 different time intervals, thus the changes can be compared between and among groups to examine relatedness and age by identifying variations (Bradman and Thomas 1998). More changes on the Y indicate an older line, and more shared sequences between Ys indicate a more similar gene pool. Once thought of as mainly junk, researchers have identified 20 different genes on the Y (Lowenstein, 1999). The function of Y is related to imparting maleness and to fertility (see figure 1). Figure 1: The human Y chromosome (Quintana-Murci et al. , 2000:173) Because most of the Y does not recombine, the Ycrm sm ise a a ui r tl ho oo es en s â€Å"n a n l p e ay t nm tdi ae ru† r s ie l kg gop which allows the history of the paternal line to be deduced (Poloni et a t n al. , 1997: 1015). The non-recombining section of the Y has the potential for a large number of different mutations (Stumpf and Goldstein, 2001). Because most variation in the Y is not expressed, changes are not selected for or against, which allows the record of these changes gets passed on (Bradman and Thomas, 1998). Four types of changes can occur between generations: microsatellites, minisatellites, snips and indels (Bradman and Thomas, 1998). Microsatellites are a section of repeats of a short 3 nucleotide sequence and minisatellites are a section of repeats of longer sequences. Snips refers to single nucleotide polymorphisms, meaning one nucleotide is changed. Indels are insertions or deletions of DNA in a particular location (Bradman and Thomas, 1998). An example of an indel is the Y chromosome Alu polymorphism (YAP). Alu is a sequence of about 300 base pairs which is inserted into a particular region of the DNA. There have been about half a million Alu insertions in human DNA and YAP is one of the more recent (Bradman and Thomas, 1998). Because they are unique event polymorphisms, YAP inserts and snips are unlikely to have arisen more than once in evolution (Thomas et al. 2000). An Alu can be copied, but it is not removed from a locus. After an Alu change, the YAP will accumulate new mutations at the same rate as surrounding DNA loci. One can think of an Alu insertion as a fossil, and patterns of new mutation allow the fossils to be sorted into lineages. (Dolan DNA Learning Center 2002). Different combinations of polymorphisms are known as haplotypes (Bradman and Thomas 1998). The more similar the haplotype frequencies of two populations, the more similar their biological history is likely to be (Bradman and Thomas 1998). Quintana-Murci, Krausz, and McElreavey caution that genetic drift, founder effects, and male-specific migration processes may lead to over-representation of specific haplotypes (2001). Genetic drift refers to random change in gene frequencies between generations which will cause frequencies to fluctuate up or down (Releford, 2003). After enough time and if no other forces are acting on a population, variation within a population will be reduced (Releford, 2003). The founder effect is a type of genetic drift where a small number of people form a new population, causing allele frequencies to deviate from the parent population (Releford, 2003). The Lemba Y 4 If Lemba migrated from Judea and Yemen and maintained the tradition of marrying only within the group, the Lemba Y haplotypes may be over-represented when compared to the neighboring populations. Thus, the Lemba Y is useful for comparison with African and Semitic populations their contribution to the Lemba. More genetic evidence of a non-Bantu origin for the Lemba is expected and found (Bradman and Thomas 1998). The Lemba Y has an additional genetic marker that indicates links to the Jewish priest class Cohen. Members cannot be appointed to this class and priesthood can only be inherited, thus a possible Jewish marker will be preserved down the line (Bradman and Thomas 1998; Cavalli-Sforza and Cavalli-Sforza 1995). Judaism began in Semitic tribes living about 4,000 years ago in the Middle East. In 586 B. C. , the Babylonian exile spread Jewish populations out of present-day Israel (Hammer et al. 2000). Hammer et al. (2000) used Y chromosome haplotypes to trace the parental origins of the Jewish Diaspora. Multi-dimensional scaling (figure 1 ) of frequencies of 18 Y-chromosome haplotypes in 29 populations produced three main clusters: sub-Saharan African, North African, and European. 5 Figure 2: Multi-dimensional scaling from Hammer et al. (2000:6772) The Jewish cluster appears in between the European and North African population clusters. The Lemba population is set halfway between sub-Saharan African and Jewish clusters (Hammer et al. 2000). Genetic and geographic distances were not correlated for other Jewish populations, which supports a recent dispersal and subsequent isolation model. Hammer et al. conclude that â€Å" m j pro o N Yb ll d e i .. ae to a common Middle Eastern source a a r ot n f R ili i rt . t cs o i aec v sy r ppli svr t uad erao (00 74. h iue lo ea an c i s f ou t n ee lh sn ya g†20: 7) T i s sf frvl t g lm o ao a o s 6 s u ui a Jewish origins as well as for supporting old ties to the Middle East. Once populations dispersed from the Middle East, gene flow with surrounding populations was likely. The Lemba present genetic markers identified with Bantu and Semitic populations (Spurdle and Jenkins, 1996; Wilson and Goldstein, 2000). Wilson and Goldstein (2000) examined 66 markers on the X chromosome to study the effect of admixture of Bantu and Semitic populations on linkage disequilibrium. Recent mutations will tend to have more linkage d eu i i (D t n i o eoe ( l n n G l tn20)â€Å" h s n i n i qib u L )h wl l r nsWio ad o s i 00. T e i ic t s lr m a ld s de, g fa difference between partially linked and unlinked loci rules out substructure as the sole source of the LD in the Lemba . . . Ethiopian-Bantu differentiation is not sufficient to produce the d eu i i osre it L m a ( l n n G l tn20: 2.T e oc s ns i qib u be dn h e b†Wio ad o s i 00 3) h cnl i i s lr m v e s de, 9 uo that the Lemba LD has two sources: parental population and admixture. Another examination on the worldwide distribution of Y haplotypes (Poloni et al. , 1997) found a significant correlation between genetic and linguistic distances. The picture of genetic affinities places the Lemba not with other sub-Saharan African populations but with Afro-Asiatic populations (figure 2 ) indicating admixture or a different parent population from other subSaharan groups. 6 Figure 3: Multi-dimensional scaling from Poloni et al. (1997:1019) Spurdle and Jenkins (1996) also looked at Bantu-Semitic variations to establish genetic affinities and offer a model for the origin of the Lemba. Their study analyzed allele frequencies of Y-linked Restriction Length Fragment Polymorphisms (RLFPs). Ht4 is a typical Negroid haplotype and it is found in the Lemba sample at a frequency of . 20, which indicates significant Negroid male gene flow into the Lemba (Spurdle and Jenkins, 1996). Ht7, Ht8, and Ht11 are Caucasoid markers and the Lemba show high frequencies of these markers as well. These haplotypes seem to be typical of Jewish populations but also occur in Asiatic Indians, thus it is not possible to distinguish between Semitic and Asiatic Indian sources with these markers (Spurdle and Jenkins, 1996). The allele frequencies of the Lemba are significantly different from those of the Bantu-speaking Negroid population and the European population but not from those of the Jewish group. Spurdle and Jenkins (1996) conclude that 50% of the Lemba Y chromosomes analyzed appear to be of Caucasoid origin, and 36% appear to be of Negroid origin. 7. One possible method for distinguishing a Semitic origin, versus a general Middle Eastern origin, of the Lemba is to make comparisons with the Cohen modal haplotype, which is dominant in the Jewish priesthood (Thomas et al. , 1998). There are three castes of Jewish males: Cohanim, the paternally inherited priesthood; Leviim, non-Cohen members of the paternally defined priestly tribe of Levi; Israelites, all non-Cohen and non-Levite Jews (Thomas et al. , 1998). If the Lemba Y has Jewish origins, the Cohen modal haplotype is expected to be present. Thomas et al. (2000) continue the study of Bantu and Semitic markers in the Lemba adding the investigation of the Cohen modal haplotypes. Y chromosomes were analyzed for six microsatellites and six biallelic markers in the Lemba, Bantu, Yemini-Handramaut, YemeniSena, Sephardic Jews, and Ashkenazic Jews. The twelve polymorphic markers were characterized in multiple Jewish populations and identified single haplotypes (Thomas et al. , 2000). Genealogical trees were drawn based on microsatellite variation to explore possible origins of the Lemba Y chromosomes (Thomas et al., 2000). The trees can be used to assess whether each Lemba haplotype has a close genealogical relationship with one or more haplotypes in the other five populations. Trees for the individual haplotypes were drawn for each UEP group by measures of average squared distance and proportion of shared alleles (Thomas et al. , 2000). Thomas et al. (2000) designate 67. 6% of Lemba chromosomes as having a Semitic origin and the other 32. 4% to have a Bantu origin. The high frequency of the Cohen modal haplotype in the general Lemba population supports a Jewish contribution to Lemba gene pool found. The Cohen modal haplotype is observed only moderately in Ashkenazic and Sephardic Israelites, in a single Yemeni, and is present in a very low frequency in Palestinian Arabs (Thomas et al. , 2000). The genetic evidence is consistent with the Lemba oral history of Jewish origins in a population outside of Africa followed by admixture with Bantu neighbors. 8 Culture Oral tradition and Origins of Lemba The Lemba people claim ancient Jewish origins. According to oral history, they come from Judea, from whence they traveled to Sena. From Sena they crossed into Africa, moving down the coast, building great cities in Zimbabwe, and finally settling the northern part of South Africa. Additionally, the Lemba assert Jewish identity through their customs of food prohibitions, ritual slaughter of animals, and circumcision (Buijs, 1998; NOVA 1999; Parfitt 1992). These are not black people who have been recently converted to Judaism. Judaism is not a proselytizing faith thus conversion and intermarriage as an explanation for Jewish genes is unlikely (Cavalli-Sforza and Cavalli-Sforza, 1995). However, many groups across the world claim connections to lost tribes of Israel (Parfitt, 1992). Furthermore, the surge in Lemba Jewish identity is connected to political economy and other social circumstances in South Africa in the last fifty years (Buijs, 1998). The Lemba say they came from the North, possibly from Judea. Then they went to Sena, they crossed Pusela and came to Africa, where they broke the law of God and were scattered across African nations (NOVA, 1999). Parfitt (1992) located Sena in a remote valley of Southern Yemen. Parfitt reasons that Pusela is similar to the Masilah River, which they would have had to cross to get from Sena to the sea. The port town of Sayhut was used for Arab exploration of Africa. In Hadramaut, the valley where Sena is located, tribes have the same names as Lemba tribe names (NOVA, 1999; Parfitt, 1992). Genetic samples of Lemba and of people in the Hadramaut showed similar features as well as the Cohen modal haplotype (NOVA, 1999). Lemba Identity in South Africa 9 The Lemba live in Mozambique, Zimbabwe, and South Africa, but according to Buijs it is only in South Africa where one finds the belief of Jewish origins (1998). The Semitic identity was propagated by early white missionaries and colonial officials; their writings emphasized differences of the Lemba by comparison with European Jewish communities (Buijs, 1998). T ee ri supr d a e o o a ii tdn t (u s19: 1. u s19) o s hs w in spot â€Å"n t s f d t ci ty B i,98 6) B i (98 nt tg e h sn e i † j 6 j e that the Lemba were aware of their distinct cultural heritage prior to colonization, but when ethnic identity became important in Apartheid, the Lemba Cultural Association (LCA) became a m d mfrosut g peet a Jws H rae B i asr,T eniec ..n ei o cnt cn a r n dy e i e t . u s s t â€Å" h i s ne . O u r i s h ig j es st their Jewish heritage is a direct result of the struggle for resources, initially land and later civil sri j sit N r e Tasaln V na (98 6) Ietyi l i r i ad e c o , h ot r r vaad ed†19: 2. dn t n u n a a n ve b n e hn n 6 i, c d g c l ethnic identities, is not a static concept. Identity, especially during Apartheid, was tied to power. The Lemba Cultural Association was founded in the 1940s when Europeans were encroaching o r or s T e C polm d spr e u uai n tadh L m a i pr ne n e uc .h L A rc i e a ea tcl r d ty n t e b’ m ot c s e a a t l ei e s a identified the Lemba with a non-African community (Buijs, 1998). During Apartheid, literally meaning separation, people were classified by race: white, cl e,n b c. n’sc laaits e df e acri tt s cnet( e o r ad l k O e oi cpb ie w r e nd cod go h e ocp s od a s a li e i n e se Mandela 1994 for a first hand description of the Apartheid system). The Apartheid government, the white minority, knew that if black people were united, the white autonomy would be threatened. They instituted a Bantu education system that further classified blacks according to tribe and encouraged local identity and rule in hopes of keeping blacks divided (Mandela 1994). In the 1980s, as the white hold on power was becoming more and more challenged, the gvrm nc a d i eednhm l d† h h e stp uhhthy e sl oe etr t â€Å" dpneto e ns w i w r eu sc t t w r tl n ee n a c e a e ei 10 overseen by South Africa but the government no longer provided money or services to these areas. Lemba in Venda Vendaland was created and within these bounds were the Lemba. Before the independent hm l diw saoalfrBak e s ti n f t m e e ad e e o e n, a f r eo â€Å" l Jw †o d tyh sl s n b r a t v b c ei e v cognized as Lemba, because they were associated with whites and considered superior to other Blacks. However, in t â€Å" l k o e n,w e b cseu t io n oe m n ibcm m rf oalt h Ba hm l d hr l k stph r w gvr et tea e oe a r eo e c a † e a e n , v b be Black and not associated with whites. A highly placed civil servant in Venda government cm et â€Å" i t V na e e a etgop I t s dy w w rl h o m n d ‘ t h ed w w r n le ru. nh e as e e i t e wh e e i o e g -skinned .. . V nar t u l e sro uprl s . t C oe pol (a i,92 8. h h ed t a d si a otf pec s.. e hsn ep †Prt 19: ) T i e ee k a h e ft 7 s refers to the days of their arrival in southern Africa. At the beginning of the century, in spite of the dark skin, the Lemba were commonly called valungu – white men (Parfitt, 1992). The civil srate a e,‘ sog s vrt n ge j ti , y e g L m a os’matter . . . e nr r dâ€Å" l a ee h g osu f em bi a e b dent v m k A n yi s n n B tson sh g s rgi w ogiiar u do y e b oi n†19: ) T e ua so a t nst to g rn, s ti t tm L m a r i (92 7.h i a n t tb e g’ 7 status and identity of the Lemba has not been fixed and it has not always been Jewish. Proclaiming a form of Judaism is an event of the 19th century, but it does come from an o e cm la d eg u i n f ao (a i 19)â€Å" h L m a e e a a i l my l r o p ct r i osd ti t n Prt 92. T e e b si d prc a t d, i e li e ic i ft z tu r h and used it as a means of ridding themselves of a rather ancient ambiguity at a time when new ambiguities were being created every dy (a i,9225. T e e b igop i a†Prt 19:5) h L m as ru wt ft h particular traditional practices, and some say they are not a religious group but a cultural one (Sand, 2002). The Lemba culture today points to ancient Hebrew origins but some Lemba practice Christianity and Islam (Sand, 2002). The practices they do ascribe to ancient Jews would 11 not be identified as Judaism in the West, however they have adopted more Jewish traditions in recent years (Sand, 2002). Lemba today In post-Apartheid times, the Lemba identity is flourishing. They continue to have LCA meetings (Buijs 1998). Websites about their heritage and culture are published on the Internet. People in South Africa can identify themselves with whatever group or groups they please. About 80,000 Lemba live in the Venda area of the Limpopo Province in South Africa as well as the Johannesburg township of Soweto (Buijs, 1998; Sand, 2002). Lemba are also found in villages in the southwestern region of Zimbabwe (Buijs, 1998; Sand, 2002). In the Venda region, people speak TshiVenda. Another day when Rudzani and I were walking through the shopping center, he called up to a man with a phrase I did not understand. With a twinkle in his eyes, he told me that was the traditional greeting for a Jewish brother. Again, I let that pass, thinking he could translate it to mean whatever he wanted since I did not know TshiVenda (a favorite joke of my friends there). In reflection and after research, I do not doubt the old Jewish ties and if I go back to South Africa, I will be sure to find out more. Conclusion The problem with constructing the history of the Lemba identity is that it has been passed down through oral tradition. When it was recorded at the turn of the twentieth century, it is possible the outside visitors were biased or projecting a Jewish identity on the Lemba. Genetic data support the oral tradition, and genetic research has identified anomalies in the Lemba population. Across the articles, the same information about the oral tradition and culture of the Lemba was offered. Ethnographic study of the Lemba traditions, not in contrast to Jews or other Africans, is needed to understand what being Lemba means today. Further research considering political 12 economy, as Buijs did, will continue to fill out the picture of constructions and projections of identity for the Black Jews of South Africa. 13 Works Cited Bradman N, and Thomas M. 1998. Why Y? The Y chromosome in the study of human evolution, migration, and prehistory. Science Spectra, 14. Electronic document, http://www. ucl. ac. uk/tcga/ScienceSpectra-pages/SciSpect-14-98. html. , accessed November 19, 2002 Buijs G. 1998 Black Jews in the Northern Province: A study of ethnic identity in South Africa. Ethnic Racial Studies, 21:661-682. Cavalli-Sforza LL, and F Cavalli-Sforza. 1995. The Great Human Diasporas. Reading, MA: Addison Weasley Publishing Company. Dolan DNA Learning Center. Genetic Origins: Alu Insertion Polymorphism. 2002. Cold Spring Harbor Laboratory. Electronic document, http://www.geneticorigins. org/geneticorigins/pv92/aluframeset. htm, accessed November 19, 2002. Hammer MF, Redd AJ, Wood ET, Bonner MR, Jarjanazi H, Karafet T, Santachiara-Benerecetti S, Oppenheim A, Jobling MA, Jenkins T, Ostrer H, and B Bonne-Tamir. 2000. Jewish and Middle Eastern non-Jewish populations share a common pool of Y-chromosome biallelic haplotypes. Proceedings of the National Academy of Sciences. 97:6769-6774. Hammer MF, Spurdle AB, Karafet T, Bonner MR, Wood ET, Novelletto A, Malaspina P, Mitchell RJ, Horai S, Jenkins T, and SL Zegura. 1997. The geographic distribution of human Y chromosome variation. Genetics, 145:787-805. Lowenstein JM. 1999. Why the Y? California Wild. Electronic document, http://www. calacademy. org/calwild/spring99/counter. htm, accessed November 19, 2002 MacEachern S. 2000. Genes, Tribes, and African History. Current Anthropology, 41:357-384. 14 Mandela, Neslon. 1994. Long Walk to Freedom: the Autobiography of Nelson Mandela. Boston: Little Brown Co. N V O l eL stbs fs e T dr a i’r a alj re. 00( oe br O A n n. otr e o I al uo Prtse r b o ny20. N vm e i i r . ft m k e u 2000). Electronic document, http://www. pbs. org/wgbh/nova/israel/parfitt. html, accessed November 19, 2002. Parfitt, Tudor. 1992. Journey to the Vanished City: Search for a Lost Tribe of Israel. London: Hodder and Stoughton. Poloni ES, Semino O, Passarino G, Santachiara-Benerecetti AS, Dupanloup I, Langaney A, and L Excoffier. 1997. Human genetic affinities for Y-chromosome P49a,f/TaqI haplotypes show strong correspondence with linguistics. American Journal of Human Genetics, 61:1015-1035. Quintana-Murci L, Krausz C, and K McElreavey. 2001. The human Y chromosome: function, evolution and disease. Forensic Science International, 118:169-181. Releford, JH. 2003. The Human Species: An Introduction to Biological Anthropology, 5th ed. Boston: McGraw-Hill. Sand, JP.2002. The Jews of Africa: The Lemba of Southern Africa. Electronic document, http://www. mindspring. com/~jaypsand/lemba. htm. accessed November 18, 2002. Spurdle, AB. 1994. The Y-ALU polymorphism in Southern African populations and its relationship to other Y-specific polymorphisms. American Journal of Human Genetics, 54:319-330. Spurdle A. and T Jenkins. 1996. The origins of the Lemba Black Jews of Southern Africa: evidence from p12F2 and other Y-Chromosome markers. American Journal of Human Genetics, 59:1126-1133. 15 Stumpf MPH, and DB Goldstein. 2001. Genealogical and evolutionary inference with the human Y chromosome. Science. 291:1738-1742. Thomas MG, Parfitt T, Weiss DA, Skorecki K, Wilson JF, le Roux M, Bradman N, and DB Goldstein. 2000. Y chromosomes traveling south: the Cohen modal haplotype and the origins of the Lembathe Black Jews of Southern Africa. American Journal of Human Genetics, 66 (2): 674-686. Thomas MG, Skorecki K, Ben-Ami H, Parfitt T, Bradman N, and DB Goldstein. 1998. Origins of old testament priests. Nature, 394:138-140. Wilson JF, and DB Goldstein. 2000. Consistent long-range linkage disequilibrium generated by admixture in a Bantu-Semitic hybrid population. American Journal of Human Genetics, 67:926-935. 16.

All in One Development Project Proposal

All in One Development Project Proposal Project Proposal: Restaurant Convention Table of Content Introduction Nowadays people are finding a place that they can eat, relax, hanging out with friends, meeting, and even held any events such as Birthday parties, Wedding and etc.; in a building or in other words all-in one building. In Malaysia, this type of building is rarely be found as people are looking for it. Most of the building in Malaysia have a single function. Background Project â€Å"Restaurant and Convention† is a place that people can eat in the building as well as having meeting or held any events. Restaurant means a business that serves food and drinks to customers in exchange for money. Normally, meals are served and be eaten in the restaurant or also can be take-out. Besides that, restaurant is a place for people to have a great time with family and friends. Convention can be define as a place for large scale of people gathering with the same and common interest. Convention may refer to; Meeting Convention: A place for individual people who meets at a certain arranged place and time in order to discuss in some common interest. Fan Convention: It is a place to hold an event for the fans of a particular comic book, actors, celebrities, artists, gather to participate and do programs. Some also incorporate commercial activity. Wedding Convention: Is a place where people hold a wedding ceremony at a certain arranged place and time. So this proposed project is a combination between restaurant and convention where people can dine-in and at the same time can hold any events at the Convention halls. Proposed Site Location The proposed site location is located at the beach in Malacca called Klebang Beach. This beach is one of the best attraction in Malacca where the famous Coconut Shake is located near the beach. The purpose of choosing this site not only because of the attraction, it is because it has a nice view facing the sea, always have cool breeze blowing or natural ventilation, natural lighting from the sun and etc. Besides that, it is also near the main road, called Klebang Besar road. Below is the location map of Klebang beach from the Malacca State (Map 1.1) and proposed site of part of Klebang Beach (Map 1.2). Map 1.1 Picture above shows the location of the site at the Part of Malacca Map. Map 1.2 Picture above shows the site from the Klebang beach. Principal Reasons For Undertaking The Proposed Project The preparations for Malacca District development goals of the Malacca District Local Plan can be explained when the framework that has the details and important point for guiding the Malacca district development about five to ten years until the year of 2015, based on Vision 2020, Malacca State Government, and Ministry of Tourism and Culture. Principal Function And Scale Of The Building Based on the Background of Project above, function of â€Å"Restaurant and Convention† is for people to have meal and enjoy the time with friends and family. Besides the convention act as an event hall for people to do any wedding reception beside the beach scenery. Not only for wedding reception, other events such as meetings or even birthday parties can be held there too. The estimated capacity of people in the building will be 1000 person on weekdays while 1500 during weekend. The Population will increase during the peak season such as School Holidays, Hari Raya Celebration, Chinese New Year and etc., as more people or family will visit Klebang Beach for their vacations or going back to their hometown. Problem Statement Based on Alor Gajah Municipal Council, the objective they stated for 2015 is, â€Å"to create a quality, sustainable and planned development in sectors as follows: Housing Commercial Industry Infrastructure and Utilities Public Facility Recreation Social/Community Out of these, the tourism and investment sectors will be the by-product of the district development efforts. However, even for tourism sector, potential areas for specific tourism will be identified to optimize the development effects on the tourism sector in this district.† (http://www.mpag.gov.my/en/rancangan-kawasan-khas) Based on the statistics of visitors visited Jasin, Malacca, (Picture 1.3) which part of the proposed site, Klebang Beach, it shows that Jasin is famous and people do visits from time to time. Besides that, it can be a problem statement for this proposed project, which are Restaurant and Convention. Picture 1.3 Picture above shows the visitors’ statistics that visited Jasin, Melaka. (http://www.pdtjasin.gov.my/) Apart from the Malacca state itself which is the majority of visitors, tourists from this country who came from the state of Johor, Kedah, Kelantan, Kuala Lumpur, Negeri Sembilan, Pahang, Perak, Penang, Sabah, Sarawak, Selangor and Terengganu. Tourists from outside also is of Neighboring countries of Singapore, the Netherlands and Australia. For tourism activities as well as migration, greatly affect the destination distance. Distance to the place of destination resorts will attract the number of tourists. Vice versa (Nicolas Mas, 2005). This explains why more tourists in the country against foreign tourists visiting to Malacca. Table 1 shows the country of origin of respondents who travel to Melaka. Based on the findings study, traveler’s original from Melaka is the most tourist compared tourists from other countries. The percentage of tourists who hails from Malacca was 32.1 percent. From this table, the visitors that visits Malacca can be broken down into two which are tourists in the country and overseas tourists. The number of tourists in the country, 93.6 percent of the tourists who come from States that are in Malaysia while foreign tourists whose numbers were only 6.4 percent of the tourists who come from outside from Malaysia, based on, Geography Online TM Malaysian Journal of Society and Space 9 issue 3 (12-23) 17  © 2013, ISSN 2180-2491. Table 1 Table above shows Tourists from Other Countries and States in Malaysia that visit Malacca in the 2013. (http://www.ukm.my/geografia/images/upload/2.geografia-july%202013-er%20ah%20%20choy-edkat.pdf) Aim and Objective of Project The main purpose of this Restaurant and Convention project is the development is cost effective and will provide the state government with a return on investment in terms of tourism and economic levels. Strategic Objectives Enable the Restaurant and Convention to continue to grow its business and compete effectively and internationally in the convention and exhibition market. Provide Facilities to people surroundings such as recreation, commercial and infrastructure. To boost the popularity and attraction of Klebang Beach and some place surrounding. Since it is a restaurant, so is too ensure customer satisfaction and build a repeat-customer base. Besides it is to fulfill the people and the site needs, so that it will reach the people satisfaction. Solution to the Problem Statement All-In-One Development As the first problem stated above by Alor Gajah Municipal Council, they want to develop a sustainable and effective development which are as above aspects. The aspects are: Housing Commercial Industry Infrastructure and Utilities Public Facility Recreation Social/Community So, solution to this problem is to combine some of the aspects together which is the proposed project. The proposed project which are combination of Infrastructure and Utilities, Recreations, Social/Community, Public Facilities and Commercial. With this combination, it can safe cost by develop all the aspects in one building instead of separate development. Not only can save cost, it can preserve the natural environment and nature surrounding at once, it can reduce the negative impact on nature. Since the proposed site is a beach, it will not pollute the beach during and also after construction. Facilities It will also provide facilities to the people surrounding and also throughout the nation, Malaysia. As the proposed project is â€Å"Restaurant and Convention†, the development will not only consist of restaurant and convention halls. The development will consists of reading areas, IT areas, recreational areas, meeting rooms and etc. These facilities can serve the public efficiently. As I mentioned above, wedding halls are part of the convention halls in the development. Beach wedding reception is rarely found in Malaysia. With this development, it can provide wedding beach facilities and boost the economy level in Malacca as well as Malaysia. Increase Attraction Klebang is one of the potential area in Malacca besides the main city, Bandar Hilir. Attraction at Klebang is one of the factors that made Klebang Famous. The attractions are as follows: Klebang Beach People from all over Malacca and even Malaysia spend their time with friends and families at the beach. It has a really nice view of sea with cool breeze ventilating the area. It is a very nice place relax and spend time together. Klebang Coconut Shake Klebang beach has a very interesting snack, The Famous Coconut Shake, which is fresh coconut filling blend together with ice and Vanilla ice cream. This snack attracts people from Malaysia and even tourists that come from China, Japan and others. Bustel Bustel is a word combination come from Bus and Hotel. Beside the coconut shake, this hotel is made from old bus and converted in hotels. This is to bring back the past time and make it into something new or in other word preserving. Tourist enjoy staying in Bustel because of the strategic place. Target Users Tourists Families Teenagers Resources Required Some resources and information are required for me to gather and refer that related to the proposed project such as research paper, location drawing, site drawing, survey drawing, case studies and others. These resources helps to consider the main aspects and criteria in order to design the proposed project, Restaurant and Convention. Alor Gajah Municipal Council website, http://www.mpag.gov.my/en/rancangan-kawasan-khas Pejabat Daerah Tanah Jasin official website, http://www.pdtjasin.gov.my/ Article on, Pembangunan pelancongan lestari di Melaka: Perspektif pelancong, http://www.ukm.my/geografia/images/upload/2.geografia-july%202013-er%20ah%20%20choy-edkat.pdf Proposed Output This proposal is to meet the output requirements in terms of drawings, 3D CAD presentation and physical models etc. There are several presentation techniques. 2D, 3D CAD or manual drawings will be used for this proposed project. By the end of this proposal, the effectiveness and appropriateness of the drawings/material presented, not the method used. Conclusion In a nutshell, Restaurant and Convention is a public facilities for the people surrounding to use efficiently. It is a relaxing place for families and friends to get together and enjoy the beach scenery with natural wind blowing while they are having their meal at the restaurant or while they are having any events at the convention hall. References Mpag.gov.my,. Official Portal Of Alor Gajah Municipal Council Special Area Plan. Web. 2 Feb. 2015. Universiti Kebangsaan Malaysia,. Pembangunan Pelancongan Lestari Di Melaka: Perspektif Pelancong. N.p., 2013. Web. 2 Feb. 2015. Pdtjasin.gov.my,. LAMAN UTAMA. Web. 2 Feb. 2015.

Workplace Observation Essay -- essays research papers

My paper will talk about the communication in our department and company wide. The next topic my paper will talk about is culture that exists in our organization for safety in the workplace and home. Then we will move into a process that our company have which address conflict in the workplace. Finally, the technology enhancements that we have changed to improve our process, address customers concerns, and automation of some of our service we offer to our customers, which include our meter reading department. Communication   Ã‚  Ã‚  Ã‚  Ã‚  PECO Energy offers various types of communication in our organization. The types of communication can range from emails to voice mails depending on the type of information communicated to the timeliness of the information. We have company wide monthly meeting in which senior management communicate to the employees, what went well, what are the opportunities that exist and finally and pertinent information that would relate to company goals and objectives in each area. In our department we have setup a communication specialist. The role of the specialist is to be the liaison between the Call Center and the other departments in our organization who wish to communicate information to our employees. The specialist also transforms the information to a more clear, concise tool in which our employees can understand and utilize in the daily assignment or functions. The information for our employees can be communicated in several ways: A banner, which roles across the bott om of their computer screen, next is through a written bulletin which is number for identification, topic and what the purpose of the bulletin. We have several other methods that we utilize either daily or monthly. These methods are our newsletter, team meetings, tailgate meetings, which are held at the beginning of our employees’ shift, and all hands meeting which we discuss diversity, safety and any other topics that are on the agenda. Voice mail is another avenue of communication used company wide to pass along information. The last type of communication would be our intranet site for our employees and our Internet site, (www.exeloncorp.com) for our customers. Both sites contain pertinent information to either assist our employees with information on HR issues, processes and procedures and other types of information and our customers site address our services we... ...eading can now go through a wireless system to obtain daily readings. Summary In review, the information and processes we have in place to communicate with our employees, we are able to deliver the information in a timely, effective and efficient manner. Our culture for safety not only focuses on safety in the workplace but also focus on safety in the home. This offers reminder that we must not only remain focus in the workplace but we also must remain focus outside the workplace. In order to keep safety as a top priority we offer fire drills, emergency preparedness and the STAR principle for our employees to reinforce safety at all times. PECO Solve is the method in which we use to address our conflict in the workplace. In observing the various times this process has been utilize it seems to work well for the employee and the company in which it give the employee options to remember they company fosters an open door policy to address all issues with no retaliation to the employee. The technology in our company has moved from the manual and dark ages to a mode rn way of processing information across the board. Work that was previously done manually can now be performed online.

Utopia :: essays research papers

Behold, after above six Months Warning, I cannot learn that my Book hath produced one single Effect according to mine Intentions: ... And, it must be owned that seven Months were a sufficient Time to correct every Vice and Folly to which Yahoos are subject, if their Natures had been capable of the least Disposition to Virtue or Wisdom: (Letter;3) That he had good Reasons to think you were a Big-Endian in your heart; and as Treason begins in the Heart, before it appears in Overt-Acts, so he accused you as a Traytor on that Account, and therefore insisted you should be put to death. (I:7;22) He knew no reason why those who entertained opinions prejudicial to the public should be obliged to change, and should not be obliged to conceal them. And as it was tyranny in any government to require the first, so it was weakness not to enforce the second; for a man may be allowed to keep poisons in his closet, but not to send them about for cordials. (II:6;15) 1. Author: Jonathan Swift Titles of some other works by the same author: Tale of a Tub, The Battle of the Books 2. Title: Gulliver's Travels Books (I & II) Explain the Title: The book tells about the travels of Gulliver. 3. Date of publication: 1977 4.Edition:Everyman First published: 1726 5. Genre: Four satirical stories in prose. 6. Themes: A satire, in the first book he satirizes the English politics, which are symbolized by the inhabitants of Lilliput. In the second book Gulliver symbolizes the English people. He tells the king of Brobdingnag about the Daily life in England. The King tells him as follows: ' By what I have gathered from your own relation ... I cannot but conclude the bulk of your natives to be the most pernicious race of little odious vermin that nature ever suffered to crawl upon the surface of earth'. 7. List of main characters and description of them: - Lemuel Gulliver: a married man, who has studied medicines and works as a ship surgeon. He likes to travel a lot because he is very interested in other country's and their cultures. 8. Narrative Technique: Narrative prose. 9. a) Time lapse: Liliput à ±1 year Brobdingnag à ±2 years b)In what period is the story situated? 18th century. 10. Style:Language is quite difficult, old-English. 11. Stray notes:none 12. What is your own opinion of the work? I found the book quite difficult,but I liked the satirical aspect of the stories. 13. Short summary: On his first voyage Gulliver is shipwrecked. He comes in Lilliput, a land were all the people are twelf times as short as

The Character of Blanche DuBois in Tennessee Williams A Streetcar Named Desire :: A Streetcar Named Desire Essays

The Character of Blanche in A Streetcar Named Desire  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Blanche, Stella's older sister, until recently a high school English teacher in Laurel, Mississippi. She arrives in New Orleans a loquacious, witty, arrogant, fragile, and ultimately crumbling figure. Blanche once was married to and passionately in love with a tortured young man. He killed himself after she discovered his homosexuality, and she has suffered from guilt and regret ever since. Blanche watched parents and relatives, all the old guard, die off, and then had to endure foreclosure on the family estate. Cracking under the strain, or perhaps yielding to urges so long suppressed that they now could no longer be contained, Blanche engages in a series of sexual escapades that trigger an expulsion from her community. In New Orleans she puts on the airs of a woman who has never known indignity, but Stanley sees through her. Her past catches up with her and destroys her relationship with Mitch. Stanley, as she fears he might, destroys what's left of her. At the end of the play she is led away to an insane asylum. This is indeed the story of what happened to Blanche in the play but what flaws in her own character were to blame for her subsequent tragedy. Blanche is by far the most complex character of the play. An intelligent and sensitive woman who values literature and the creativity of the human imagination, she is also emotionally traumatised and repressed. This gives license for her own imagination to become a haven for her pain. One senses that Blanches own view of her real self as opposed to her ideal self has been increasingly blurred over the years until it is sometimes difficult for her to tell the difference. It is a challenge to find the key to Blanche's melancholy but perhaps the roots of her trauma lie in her early marriage. She was haunted by her inability to help or understand her young, troubled husband and that she has tortured herself for it ever since. Her drive to lose herself in the "kindness of strangers" might also be understood from th is period in that her sense of confidence in her own feminine attraction was shaken by the knowledge of her husband's homosexuality and she is driven to use her sexual charms to attract men over and over. Yet, beneath all this, there is a desire to find a companion, to find fulfilment in love.

How Xerophytes Are Adapted for Water Loss Essay

Biology essay: describe the adaptations shown by xerophytes to reduce water loss A Xerophyte is a type of plant that is well adapted to water. Water loss is something that is very bad for the plants if the ratio of water lost to water taken in is too drastic. The cells may lose their turgidity and may even submit to plasmolysis, which will result in the plant wilting and eventually dying. Water loss via transpiration (loss of water vapour from the aerial parts of a plant due to evaporation) is fundamentally inevitable due to the fact that plants exchange gases with the atmosphere, via their stomata-the pores in a leafs epidermis . The bad aspect of this is the fact that the plants must photosynthesise in order to acquire the energy vital for their survival; for this exchange to occur the plant must be able to allow the gases in and out of the leaves, and to do this the stomata must open, meaning that water can be lost due to the opening of an exit, and also the change in the water va pour potential gradient. Water potential is the measure of the tendency/ability of water to move freely in a solution. Water moves from an area of high water potential to an area of lower water potential, and this is what causes the water vapour in the plant to be lost to the outside atmosphere, due to the difference in the water potential gradient, and we call this â€Å"moving along the water potential gradient†. If the water potential outside the plant was higher than the water potential inside the plant, then the plant would absorb water vapour rather than lose it, but because of the extreme weather conditions, and the difference in water potential the plant loses rather than gains water. The potential of water vapour is the same concept, and simply means the same thing but in terms of the gaseous form of water. Most plants can reduce water loss by structural and behavioural adaptations such as: * A waxy cuticle on the leaf will reduce water loss due to evaporation through the epidermis * The stom ata are often found on the undersurface of leaves, not on the top surface- this reduces the evaporation due to direct heating from the sun * Most stomata are closed at night, when there is no light for photosynthesis * Deciduous plants lose their leaves in winter, when the ground may be frozen (making water less available) and when temperatures may be too low for photosynthesis. However although xerophytes do execute these adaptations, they also have a number of adaptations specific to their own requirements that reduce the rate of water loss. Firstly, the surface area. Xerophytes have much smaller leaves, often shaped like needles. This reduces the surface area of the leaves significantly; hence the total leaf surface area is also reduced. This means that there is a much smaller area for the water vapour to escape from, this works well because the smaller the surface area, the smaller the quantity of water that can escape, therefore the less water lost. The thorn like structures reduce the area exposed for transpiration. Pine trees are prime examples of this, as they have small needle-shaped â€Å"leaves† that h ave a small surface area, therefore are able to retain more water as a result, because less of the area is exposed, and so transpiration cannot occur as abundantly. Next, includes the way mesophyll, the spongy inner tissue of a leaf that is composed of loosely arranged cells of irregular shape, is densely packed together. This reduces the cell surface area that is exposed to the air inside the leaves, meaning that the space for water to have access to is reduced, because the cells are more compact, thus creating a sealed wall where water cannot escape into and less water will evaporate into the leaf air spaces as a result, hence reducing the rate of water loss. A third factor of xerophytes that they have adapted themselves to include the waxy cuticle, which appears on all plants, is a lot thicker than the typical cuticle. The waxiness reduces evaporation further, particularly cuticular transpiration, where water escapes from fissures through the cuticle. This is because the cuticle, found at the epidermal (outermost) layer of cells, is made up of a complex formula of waxy substances known as Cutin, which acts sort of like a waterproof layer to p revent the loss of water from the surface cells, therefore reducing the amount of water that could be lost to the atmosphere. Fourthly, closing the stomata when water availability is low will reduce water loss and so reduce the need to take up water. This is because when the stomata is open for various reasons including gas exchange, water can escape from the openings made by the stomata, this is bad or a plant like a xerophyte which wants to retain as much after as possible, therefore keeping the stomata closed as much as possible increases the plants chances of retaining water, particularly when water is scarce. Next, hairs on the surface of the leaf trap a layer of air close to the surface. This air can become saturated with moisture and will reduce the diffusion of water vapour out through the stomata. This is because the gradient of the water vapour potential between the inside of the leaf and the outside has been reduced, for if there is a â€Å"barrier† of water between the inside of the cell and the out, then the gradient of water potential is significantly reduced, because the difference in water potential is less, hence water will not want to move from an area of high water potential to an area of low water potential. Pits containing stomata at their base also trap air that can become saturated with water vapour, and so also reduce the rate of water loss. This will reduce the gradient in the water vapour potential between inside and outside the lea, so reducing loss by diffusion. Behavioural aspects of adaptations that xerophytes achieve include rolling their leaves up so that the lower epidermis is not exposed to the atmosphere which can trap air that becomes saturated. This is another way to reduce or even eliminate the water potential gradient. Another point to make is that some plants have a low water potential inside their leaf cells. This is achieved by maintaining a high salt concentration in the cells. The low water potential reduces the evaporation o water from the cell surfaces as the water potential gradient between the cells and the leaf air spaces is reduced. An excellent example of a xerophyte is marram grass. A dense green plant with protruding spikes that appears in tufts, which you often see dotted along the coastal scenery. Its principal habitat is sand dunes and the conditions are very severe and can be particularly brutal at times, with winds and salty, dry terrain. The features described above mirror a lot of the characteristics that marram grass possess, such as rolling up its leaves to trap air inside as well as a thick waxy cuticle to reduce water evaporation rom surface cells, and hence is a very good example of a xerophyte. In conclusion, xerophytes are very durable plants that have adapted exceedingly well to living in such harsh conditions. Their features allow them to retain water incredibly well, and that provides them with an advantage to living in places such as the desert in comparison with a normal plant.

Nmap Lab Exercise Essay

2. Is Nmap able to identify the operating system running on each system? Is there any Nmap feature that can be used to guess the OS of a host? Explain your answer. Using the ports that are open and the probable services running on those ports, determine what operating systems are running on the devices. Explain your answer. Nmap was not able to classify the operating system (OS) running on all â€Å"3† hosts provided during the exercise. However, Nmap  was able to identify and determine the OS running on â€Å"Host 1† as presented in Figure 1: Host 1 (192.168.100.103). Located in Nmap there is an attribute which is used to conjecture the OS of a target host. If an individual decides to limit the OS detection to the targets, one can use one open and one closed port by using the (osscan-limit) feature command. With this scan Nmap will attempt a (TCP-SYN) connection to 1000 of the most common ports as well as an ICMP echo request to determine if a host if up. On the other hand if Nmap cannot make a perfect match for an OS it will guess something that is close, but not 100% exact (Orebaugh & Pinkard, pp. 111, 2008). This approach is more aggressive and is called (osscan-guess). The initial scan determined that â€Å"Host 1† was running (Microsoft XP SP2 or SP3) validated by the fact that port 445 is open providing Microsoft -ds services. By using the feature attribute (osscan-guess) as described above Nmap determined that â€Å"Host 3† is running (Linuz 2.6X-2.4X â€Å"96%†) as shown in â€Å"Figure 4† below. When running (osscan-limit & osscan-guess) in Nmap I was unable to determine the OS of â€Å"Host 2† due to the fact that all ports were closed. Figure 4 3. Which host appears most secure? Least secure? When running the scans in Nmap, â€Å"Host 1† appears to present the least amount of security of all three hosts in the exercise. This host had the most open ports and by running a rudimentary scan Nmap was able to disclose the operating system of the host. Host 2 was reasonably secure, due to that not even an â€Å"OS Fingerprinting† scan could disclose much about the system. This scan required the use of more advanced attributes to reveal what OS â€Å"Host 2† was running, inevitably the results were ball park answers. In this exercise â€Å"Host 3† has been determined to be the most secure, based on that not even advanced scanning features of Nmap were able to unveil what OS is running on the host. Of the three hosts delivered in the exercise, â€Å"Host 1† had nine open ports, â€Å"Host 2† had two open ports, and the most secure â€Å"Host 3† only publicized one open port. 4. Describe several uses of Nmap. Nmap (Network Mapper) is an open source tool that is used by network administrators and IT security professionals to scan enterprise networks, looking for live hosts, specific services, or specific operating systems (Orebaugh & Pinkard, p. 34, 2008). Nmap has a variety of features, and  territories the aptitude to perform basic scans, while incorporating the capability to command advanced scans containing a mass of options scanning across a huge continuum of IP address universes while logging specific file types or systems. Nmap has the ability to perform packet fragmentation, TCP scan flags customization, and IP and MAC address spoofing to name a few advanced features of many offered in this scanning tool. Nmap can also discover host, and do proper port scanning. Host discovery is a great way to create and maintain an asset database and to discover rogue devices on the network. The real power attribute of Nmap is port scanning, and its efficiency in security auditing, asset manage ment, and especially compliance. Port scanning gives the ability to locate systems with file sharing ports or unauthorized FTP servers and printers. Open ports disclose potential and probable security weaknesses, provide application and services inventory, and validate compliance with approved software guidelines (Orebaugh & Pinkard, p.99, 2008). 5. Which feature(s) of Nmap did you find the most useful and why? The most useful and most operable feature of Nmap is â€Å"OS Fingerprinting†. This feature offers the most depth of results when running a scan of a host. OS Fingerprinting yields information regarding open ports, types of services, as well as the operating system running on the host. OS Fingerprinting is both passive and active, meaning, in the passive it involves sniffing network traffic at any given connection point and matching known patterns that match pre-existing OS identities. In the active this feature requires the use of a set of specialized probes that are sent to the system in question; the responses from the active give insight to what type of OS has been installed. With the availability of these different attributes to one feature gives the IT professional a full scope and clear picture of the host that is being targeted in the scan. 6. Which feature(s) of Nmap did you find the most difficult to use and why? This was my first time using a system like this and struggled with all the features at first. Thus, after performing significant research I have come to the conclusion that using (osscan-guess) can arise significant problems and red flags and this command as described is giving a guess that near-matches aggressively. This command relays back possibilities, and the match has to be very close for Nmap to do this by default. The only positive to this command is that Nmap will tell you when an imperfect match is printed and will display is confidence level by percentage for each guess. 7. Research a command or feature that you consider important but not covered in the lab. Describe its usage and report your findings when running the command against the host in the lab. The one command of interest is the â€Å"sV† command which enables version detection, with attributes of (intensity, light, all, and trace). When performing a version scan, Nmap sends a series of probes each of which is assigned a rarity value between one and nine. The lower-numbered probes are effective against a wide variety of common services, as the higher numbered probes are rarely useful. The intensity level specifies which probes should be applied, and the default is (7). Version light is a convenience for (version-intensity 2) which makes the scanning much faster, but less likely to identify services. Command (all) in â€Å"sV† is an alias for (version-intensity 9) ensures that every single probe is attempted against each port. The last attribute to the feature is (version-trace) which causes Nmap to print out extensive debugging information about what version scanning is doing. As shown in Figure 5 below the (sV) flag tells Nmap to try to determine service version information, this command of version feature is dependent upon the OS Fingerprint scan finding an open TCP or UDP port. Therefore, after the port discovery, version detection takes over and starts its process of probing for information regarding what is open and running on the target (Orebaugh & Pinkard, p.167, 2008). Figure 5: ASSINGMENT PART B NESSUS SCANNER B. Lab Questions: Part B 1. What operating systems are running on different hosts? The operating systems running on each host are the following: Host 1: Microsoft Windows XP SP2 or SP3 Host 2: Linux Kernal Host 3: Linux 2.6X or Linux 2.4X 2. What web server (if any) is running on each computer? According to the screenshots displayed in (Figures 1-3), â€Å"Host 2† appears to running a multicast domain name service (MDNS) server on port 5353 using the UDP protocol. The third host is running a domain name service (DNS) server  on port 53 using TCP protocol and MDNS server on port 5353 using the UDP protocol. It could not be distinguished if â€Å"Host 1† is running any web servers, but ports (80-HTTP) and (443-HTTPS) are both open when running the scan. 3. What are the several services running on each computer? Below will be snap shots of each host providing the services provided by each host. Figure 6: Host 1: 192.168.100.103 Figure 7: Host 2: 192.168.100.105 Figure 8: Host 3: 192.168.100.106 4. Which host had the highest number of vulnerabilities? And which had the least number of vulnerabilities? Based off the scan run on each host, host 1 (192.168.100.103) had the highest number of vulnerabilities, while host 2 (192.168.100.105) provided the least number of vulnerabilities. Host 3 provided no high risk vulnerabilities, one medium risk with two open ports. The details for each host are provided below. Host 1: 192.168.100.103Vulnerabilities: 71 Host 2: 192.168.100.105Vulnerabilities: 49 Host 3: 192.168.100.106Vulnerabilities: 22 5. Identify one high severity vulnerability for each computer (if there is one). Describe the vulnerability and discuss control(s) to minimize risk from the vulnerability. Default password (user) for â€Å"user† account; Microsoft Windows SMB shares unprivileged access When performing the scans for all three hosts, only host (1 & 2) produced high severity vulnerabilities. The vulnerability that produced the biggest red flag in my analysis was protecting user passwords. My scans produced both in host (1 & 2) that default password (user) for â€Å"user† account was at high risk. This vulnerability can be very dangerous to an organization and the users that operate within the network, cloud databases, and encrypted files. This vulnerability can be attributed to pre-established policies on lockout threshold, lockout duration, and cache size. According to Oracle, protecting user accounts is vital and the usernames are stored in a domain server and  are hashed. This vulnerability can be fixed by setting a threshold on an account after invalid attempts to log-in to an account exceed the desired attempts. The numbers of failed user password entries are set before the account is then locked, and subsequent attempts to access the account the account remains locked until the administrator re-sets the password. The lockout duration is the number of minutes that a user’s account remains inaccessible after being locked. Subsequently, administrators should set a cache lockout size which will specify the intended cache size of unused and invalid login attempts. The standard according to Oracle is set at (5), and this is very relevant when a company is audited for IT security. This cache will help the administrator catch logs of failed and unused login attempts for proper compliance reporting. 6. Describe the various uses of Nessus.  Nessus is a vulnerability scanning tool which provides patching, configuration, and compliance auditing. It also encompasses features for mobile, malware, botnet discovery, and sensitive data identification. This is a remote security tool which scans a computer and raises an alert if it discovers any vulnerability that malicious hackers could use to gain access to a computer system that is connected to a network. This operates by running (1200) checks on a given computer, testing to see if any of these other attacks could be used to break the security of a computer and otherwise compromise it. Nessus has many advantages, unlike other scanner solutions Nessus does not make assumptions about your server configuration, yet it is also very extensible, providing scripting language for the IT administrator to write specific tests to the system once the admin becomes familiar with the tool. This tool also provides a plug-in interface. Nessus is open source, meaning it costs nothing and the IT admin is free to see and modify the source as appropriate. This software also encompasses patching assistance when it detects vulnerabilities and it is the best way to mitigate the potential vulnerability (Tenable Network Security, 2014). 7. Which feature(s) of Nessus did you find the most useful and why? The report function is very cohesive and comprehensive which is extremely beneficial to the IT administrator. The client itself will list each vulnerability found as we gauge its level of severity while making appropriate suggestions to the administrator to how the problem may be fixed. The Nessus report lists  the number of hosts tested providing a summary of the vulnerability and detailed instructions and sources to fix the inherent problem. The IT administrator is able to generate graphical reports in vast formats, and this is very beneficial if the administrator is scanning a larger number of computers and would like to get an overall view of the state of the network. 8. Which feature(s) of Nessus did you find the most difficult to use and why? Comparable to my answer given in question (11), the auditing functionality is mediocre at best. It is up to the IT professional or administrator to determine the scope of the vulnerability and may choose to use a different exploitation tool to verify if the reported vulnerabilities credulous. The tool is free, but what price are you willing to risk with using this tool. It also means little support, and understanding false positives. I am by no means an expert when using this tool and really struggled understanding the reports produced. Analyzing the results and recommending valid solutions is the biggest hurdle when using this feature. These vulnerability reports deemed confusing due to the combinations of software and configurations involved. After doing some research it has been established that when provided the report Nessus delivers false-positives because the plug-in is only testing for a software version, or the results produced are unexpected but still somehow valid. If my main responsibility is to evaluate risk, when risk level determines the attention given to the problem, the auditing report should offer this attribute in the report. I noticed that they’re reported as a note or warning and labeled in the plug-in summary as (none; low; medium; high; serious; and critical) though, regrettably these specific classifications are not clear and have been subjectively applied. 9. What are the differences between using Nessus and Nmap? Nessus and Nmap are two solutions that are used for examining the overall security of a network. However, these two scanning solutions are different at a very basic level, Nessus is a vulnerability open source scanner solution whereas Nmap is used to map networks hosts and what ports are open on those hosts. Nessus is installed on a server and runs as cloud application, and the program uses plug-ins to determine if the vulnerability is present on a specific machine. Although, Nessus scans ports similar to  Nmap, Nessus takes those open ports into reason and notifies the user if these ports have potential security threats. In Nessus, the administrator logs into the interface and sets up their own policies, scans, and output reports. These policies are set to determine what specific vulnerabilities are being scanned for (Tetzlaff, 2010). On the contrary, Nmap is a host detection software and port location tool. In Nessus, the tool uses specific vulnerabilities against the host, Nmap discovers the active IP hosts using a grouping of probes (Tetzlaff, 2010). Nmap uses open ports to gather extra intelligence such as versions of databases running on specific servers. This feature is offered once the scan has been completed for the identified hosts on the network.  The grease that this solution holds is host detection and port scanning. 10. What would you change about this lab? Any suggestion or feedback? This lab overall was very challenging for as has this whole experience in the major. I have absolutely no previous knowledge in the field or took classes in undergrad regarding IT or computer science. This is a booming industry and worked closely with the forensic agent group at Department of Treasury, yet never understood the processes and procedures it took to properly manage this content. Moving forward, I would like to see this University system move to a more interactive classroom. Meaning, the ability to offer in face interaction between student and instructor with an application platform like Skype or Google Hangout, as these applications can provide the technology to administer taped or live interaction in the event something is seriously miss-understood. The ability to teach myself the content is very rewarding yet difficult at times. Overall the lab was very influential to my growth in this major, but it would be very beneficial if some sort of video instruction was provided as well as communication means provided be enhanced between the student and instructor. 11. Research a command or feature that you consider important but not covered in the lab. Describe its usage and report your findings when running the command or feature against the host in the lab. When running the scan’s against the provided host with research provided by Nessus, the sensitive content auditing is very cumbersome. This feature was not discussed in the lab, but with researching how to use this solution, I attempted to use this feature in the exercise. It states that it performs agentless audits of Windows and UNIX-based systems to identify sensitive information (PII; Credit Cards;  SSN’s; and Top Secret data) but configuring this feature requires an administrator in-depth knowledge of this feature provided by the program. Without this vital knowledge, and potential plug-ins to enable or disable I became immediately confused as to how to appropriately administer the advanced features of this program. To me as a former investigator this feature is very important in the event that insiders or intruders are attempting to identify sensitive data. This will allow an organization the ability to prioritize security issues. The system feature will inherently allow me to monitor systems and users that are not authorized to process that specific data (Tenable Network Security, 2014). REFRENCES Northchutt, S., Shenk, J., Shackleford, D., Rosenberg, T., Siles, R., & Mancini, S. (2006). Penetration testing: Assessing your overall security before attackers do. CORE Impact: SANS Analyst Program. 1-17. Retrieved from https://www.sans.org/reading-room/analysts-program/PenetrationTesting-June06 Symantec. (2010). Nessus part 3: Analyzing Reports. Retrieved from http://www.symantec.com/connect/articles/nessus-part-3-analysing-reports Tenable Network Security. (2014). Nessus compliance checks: Auditing system configurations and content. 75, 1-37. Retrieved from https://support.tenable.com/support-center/nessus_compliance_checks.pdf Tetzlaff, R. (2010). Nessus vs. nmap: Comparing two security tools. Retrieved from http://www.brighthub.com/computing/smb-security/articles/67789.aspx#imgn_1 Oracle. (2014). Managing weblogic security: Protecting user accounts. BAE Systems. Retrieved from http://docs.oracle.com/cd/E13222_01/wls/docs81/secmanage/passwords.html Orebaugh, A., & Pinkard, B. (2008). Nmap in the enterprise: Your guide to network scanning. Syngress Publishing Inc. Burlington, MA: Elsevier Inc.