What You Should Know About This Book

What You Should Know About This BookThere are various Toronto MBA video paper tests you can see for nothing. The example questions are intended to rehearse various kinds of aptitudes you will be chipping away at during your end of the year test. This is on the grounds that a few areas expect you to introduce data in an article group. You need to ensure you don't make some intense memories responding to the inquiries on account of how cutting-edge they are and the amount you have as of now studied.If you were simply searching for some training before you took the last test of the year, the intuitive online test is an incredible method to do that. In addition to the fact that it simulates a fake test, yet it additionally can make you mindful of any territories that you have to chip away at. It will likewise assist you with getting a decent vibe for the things you will experience during the exam.The test inquiries in this book are direct, so you ought to have the option to answer them w ithout experiencing a lot of difficulty. A portion of the inquiries may expect you to talk more than others, yet you will get an opportunity to settle on this decision when you take a gander at the instances of each sort of inquiry. With all the models, you will have the option to see which decisions work best for you so as to traverse the course.You should find out about the material in this book since it incorporates numerous papers and reports that are genuine situations that you will experience on the test. The material is all around explored and there are different variants of similar situations. The different situations will assist you with figuring out how to discover answers for them by applying the ideas you have learned in your group. The substance of the book incorporates time the board, designating, time-the executives, abilities and different showcasing and business skills.These are subjects you will experience as you concentrate so as to pick up knowledge into how to r ehearse material in your training tests. You should locate some genuine circumstances where you will audit and applying the thoughts from the book. You will likewise find how to pick up help from individuals in the different circumstances you will encounter.Another incredible part of this book is that you can get data for nothing. The example addresses remembered for the book can be replied without spending a dime. This is on the grounds that you can get to it for nothing and it will be all yours once you graduate.The book is a significant piece of your examination materials for the course. You should take a test and an end of the year test during the course. This is another explanation you should get to the material on the web so you can get however much practice as could reasonably be expected before taking the last exam.You should look out for the changed segments of the end of the year test. A portion of the themes incorporate how to deal with time, overseeing ventures, aptitude s that will assist you with prevailing in business, and utilizing PowerPoint introductions. This is data you ought to know about in the event that you need to pro the course. This is the reason you should begin making notes about what you find in the book and begin seeing a portion of the example addresses accessible.

The Process And Principles Of Money Laundering Finance Essay - Free Essay Example

Introduction Money laundering can defined as process of transforming illegal money earned to become legal money which is come from legal activities. According to Shijia Gao et al (2009) in HM Treasury 2004, Money Laundering is a term usually used to describe the ways in which criminals process illegal or dirty money derived from the proceeds of any illegal (e.g. the proceeds of a drug-dealing, human trafficking, fraud, embezzlement, insider trading, bribery, theft or tax evasion) through a succession of a transfers and deals until the source of illegally acquired funds is obscured and the money take on the appearance of legitimate or clean funds or assets. In order to have a deep understanding on money laundering, we must understand in term of capital flight and smurfing. According to financial dictionary, capital flight means rapid withdrawal of capital (capital flight) from a country as a result of loss of confidence in its government. It is also means how much the money move to another point to another, driven by possible gains or concerns about government policies. Another term is smurfing that are related directly to smurf which are person who help move the funds from one institution to another or from one country to another. A smurfing operation will involve a major coordinator called papa smurf who will direct is smurfs to make deposits of drug profits at a large number of banks, usually ally at numbers just below local reporting requirements, like drug-smuggling airplanes that fly below radar screens. Usually, money laundering activities occurs in places that extensive banks secrecy laws, weak financial regulatory regimes, l ake enforcement, and corruption. In order to make money laundering, there are three stages that a launderer always do such as placement, layering, and integration. Placement According to Ricardo Baba (2007), its a phase placement of currency into a financial services institution. Its could be a bank, a brokerage house, and so on. Placement also can define as a proceeds from illegal activities into the financial system in such manner as to avoid detection by financial institutions and government authorities by referring to Shijia Gao et al (2009) in IFAC (2002). Usually, there are several places or technique that a money launderer can use to place their money such as bank institution, insurance institution, real property or lottery business, casinos or other gambling venues, Shell Company or front company, and offshore corporation or offshore financial centre. It can be explained as below: Bank institution Bank institution used by a launderer because of bank secrecy which is most applied in many countries. It is also because bank institution have offer several of services such as deposit, loan, acceptance, discount, foreign exchange, settlement and so on. Thus, it helps launderer to transfer funds across international borders with a convenient and prompt. An example case of money laundering using bank institution can be shown as below: In January 2011, Johor Baharu- The session court was found and discharged a police officer of money laundering involved RM3.8 million between 2002 and 2005. Judge Salawati Djambari made a decision after found the prosecution was failed to prove a prima facie against Supt. Azmi Osman, 55. Azmi, who is suspended from his job, was accused of receiving RM2.08 million through a money-laundering operation in current account at a Malayan Banking Berhad, Jalan Haji Kassim Mentakab between 6 Feb and Dec 20, 2002. In the second charge, he was accused of receiving RM679 850 in the same account between Jan 15 and Oct 2. He was also accused of receiving RM941 930 in another current account at Lot M1-22, Level 3, Johor Baharu City Square, 106-108 Jalan Wong Ah Fook between Jan 13 and Nov 17, 2004 and subsequently RM250 000 in the same account on April 5, 2005 Source: The Malaysian Insider News Insurance Institution This intuition can help to disguise the origin and the nature of illegal proceeds and gains obtained from its buying, altering and surrendering insurance policies and filing insurance claims in order to advert the tracing of the authorities. An example of case can be explained as follow: A drug trafficker purchased a life insurance policy with a value of US$80,000. The policy was purchased through an agent of a large life insurance company using a cashiers cheque. The investigation showed that the client had made it known that the funds used to finance the policy were the proceeds of drug trafficking. In light of fact, the agent charged significantly higher commission. Three months following this transaction, the investigation showed that the drug dealer cashed in this policy. Source: Ping He (2010) in FATF 2005 Real Property or Lottery A lucky lottery buyer won 14.3 millions dollars in the Mass Millionaire Projects of Massachusetts. Before he cashed the prize wining lotteries, he sold half of them to a company, whose owner was the head of criminal group in Boston Don Shan, a notorious gang. Purchasing those lotteries was exactly a money laundering scheme, which was discovered by the police when they traced the dirty money gained by this group. Just at this time the gang head was about to cash the lotteries he bought, a joint suspension order was given by the court and the State Lottery Administrative Committee to freeze the wining lotteries, when the case just broken. It is a new channel for a money launderer to keep their money to become legal such as buying a land using illegal money. An example of case can be shown as follows: Source: Ping He (2010) in Weimin, 2005b Casinos or other gambling venues In casinos, chips are bought with cash, then after a period time during which gambling may or not take place; the chips are traded in a check from the casinos, perhaps in the name of third party. Thus, the chips can be transform back into cash and become legal money. Shell company or front company According to Ping He (2010), Shell Company refers to the company that does not have funds or enough funds required by law, do not have organizational structure or fixed premises for the production and operation. Front company established by the criminals indicates the company with a legal personality, legal business activities, legal operation income, while whose establishment is for the purpose of the laundering the proceeds of crime instead of making profits. These companies used by criminals as a source of illicit the money with a full of control of the company. The example case can be shown as below: Harry embezzled a sizeable amount of mon ey from a company for which he had used to work. As time passed, he had managed to spend a sizeable amount but had begun to consider which locations- other than his home- he would use to hide the money, as it was a small village in Europe and hid the money in the banking system, using his company as a cover, by claiming the cash was part of his regular income. To avoid difficult face to face questions from the bank employees, he deposited approximately US$14,000- the majority in old bills- into the banks night safe. As the night safe was emptied the following day, Harrys deposited immediately raised suspicions. How could a car service attract so much income in one day? The financial intelligence unit (FIU) disseminated a report to the police after being informed by the bank. The polices involvement into the money, Harry mixed the illicit money with the business income by establishing the car service station which was served as a front company. Source: Ping He (2010) in FIUs in action- 100 cases from Egmont Group. Case 15 (Weimin, 2005a, p. 173) Offshore corporation or offshore financial centre Over a period of three years, Mr X repatriated the funds to Country Y for his use and benefit. He was assisted by lawyers and accountants using false transactions and offshore corporations. Mr Y, formerly a lawyer, facilitated Mr Xs repatriation scheme by managing Mr Xs offshore corporation and banks accounts in several important financial centre. Mr Y drafted documents that purported to be loan agreements between offshore shell corporation and a Mr X nominee in Country Y. These loan agreements served as a basis for the transfer of millions from banks accounts in several different countries to the Mr Xs home country. Offshore corporation or offshore financial centre is an institution that has less strict regulations through a legal method. According to Weimin (2005), corporations which are registered in these areas, whose investors are not required to go the areas personally, and whose businesses can be directly operated anywh ere throughout the world are called offshore corporations. It can attract a money launderer to go on these places. An example cases can be shown as below: Source: Ping He (2010) in FATF, 2003-2004 Layering It is a second stage in money laundering process. According to Shijia Gao et al (2009), layering is the process of generating a series or layer of transactions to distance the proceeds from their illegal source and obscure the audit trail. It is also known as a main wash-stage, the launderer try to conceal or disguise the source of funds, by making money around the world in order to hide the origin of the money. Usually there are several techniques most famous used in layering stage such as electronic transfer funds, offshore banks, shell corporations, trusts, walking account, and intermediaries. It can be explained as follows: Electronic Fund Transfers (EFT). According to Australian Analysts Transaction Reports (2008), Electronic Fund Transfers help in layering process by moving money using EFT into and out of domestic and offshore banks account of fictitious individuals and shell companies. Moreover, sometimes information on daily money transactions is limited f or authorities making them difficult to recognize or distinguish between the clean money and dirty money. The example can be shown as below: In order to launder a large sum of money, one criminal syndicate decided to break up the whole capital into parts, and Ralph, a laundering expert in this syndicate, planned to take advantage of payment of smart card. First, Ralph established in country B online entertainment company which could obtain its service fee through smart card. Then, Ralph instigated his laundering employees throughout Country B to pay US$700 to US$800 to buy the same of smart card whose maximum amount of smart card. These deposits for consuming are US$820 from the local distributor of smart card. These buyers enjoyed the service offered by the online entertainment company and paid the bill online or promptly, which was repeated once in three times a week per capita until the capital was totally transformed into the service income of the company. After having receiv ed the service fee paid by its employees, the company successfully turned the criminal proceeds into legal income. Source: Ping He (2010) in Shaping (2003) Offshore banks. Offshore banks become places for layering process because they allow an establishment account for non-residents and corporations. It is also have a lower law and regulation for an establishment of account. Furthermore, offshore banks are very popular for a tax evaders and officials corrupt. It becomes easier because according to Australian Analyst Transaction (2008), some offshore centers combine loose anti-money laundering procedures with strict bank secrecy rules. Criminal can easily maintain and transfer fund from banks in these centers because the detail of client are generally denied to third parties, including most law enforcement agencies. An example can be shown as below: Banana Banks in the United Apple allows for an establishment account for non-residents. Larry Launder, a non-resident of the United Apple, has a numerous accounts with Banana Banks in the name of different individuals and companies. Larry is a resident of the Republic Watermelon. Fund s from illegal activities of Republic Watermelon are placed into Larry accounts with Banana Banks using different placement techniques. Once the funds are placed, Larry Launder instructs Banana Bank to various transfers and payments, thereby distancing funds from their origins. Source: Australian Transaction Report and Analysis Centre: Layering Techniques (2008) Shell corporations Shell corporations usually a company that establishment under a legal corporate laws but does not actually conduct a business which is used it to engage in fictitious transactions or hold accounts and assets to disguise the actual ownership of these accounts and assets. An example can be shown as below: Larry Launder sets up Apricot Trading Co. under the laws of the United Apple. Apricot Trading Co. opens bank accounts with several of banks. Smurf working for Larry Launder transfers illegal funds to the Apricot Trading Co. accounts. Apricot Trading Co. transfers these funds to other accounts or invests them in securities. Source: Australian Transaction Report and Analysis Centre: Layering Techniques (2008) Trusts Trusts are legal arrangement for holding funds or assets for a specified case which is assets or funds are managed by a trustee for benefit of specified beneficiaries. It can help in layering process because they enable to create a fake papers trail and transactions. Moreover, secrecy and anonymity rules help to conceal the identity of the true owner or beneficiary of true assets. An example can be as below: Larry Launder establishes a business trust by appointing a corporate trustee and drawing a deed of trust, which names Apricot Trading Co. as a beneficiary. Larry Launder transfer funds to the corporate trustee and under a deed of trust, Apricot Trading Co. are empowered to directly use and invest funds. Source: Australian Transaction Report and Analysis Centre: Layering Techniques (2008) Walking accounts Walking accounts also known as capital flight. According to Australian report transactions (2008), Walking account is an account for which account holder has provided standing instructions that all funds be transferred immediately on receipt to another to one or more other accounts. By setting up a series of walking account, criminal automatically create several layers as soon as many funds transfer occurs. It usually using by criminals because it is difficult to detect and money move very fast around the world. An example can be shown as below: Using Shell corporations, Larry Launder sets up three accounts with three different banks. He provides instructions to transfer all funds immediately on receipt to one or more of the other accounts. Smurfs deposits cash into the first account. Without the need for further account, the funds are layered by being transferred to the third account. Source: Australian Transfer Report and Analysis Centre: Layering Techniques (2008) Intermediaries According to Australian report transactions (2008), Lawyers, accountants, and other professional may be used as intermediaries between the illegal funds and criminal. Professionals engage in transactions on behalf of criminal client who remains anonymous. These transactions may include the use of shell corporations, fictitious records paper trails. Money launderer likes to use intermediaries because they lend credibility and decrease suspicion. In addition, these professional generally have confidentiality obligations of their clients so their risk of money launderer getting caught is low. An example can be shown as below: Larry Launder transfers funds to special account for client funds maintain by the law firm Shady Hustler. Shady Hustler establishes a shell corporation, Apricot Trading Co., which opens various banks account. Shady Hustler now transfers Larry funds into these accounts. Source: Australian Transaction Report and Analysis Centre: Layering Techniques (2008) Cash smuggling In November 1991, the money laundering case by smuggling cash in human body was reported by John F. Kennedy International airport customs authority. A female Ghana immigrant, under interrogation of customs officers, acknowledged carrying $9,000 in cash just under the customs declarations point of $10,000. Nevertheless, customs officers found $24,000 small bank notes packed in some sheets in her luggage, $224,000 in 100 cash rolls hided in shampoo bottles, and $53,000 in small bags in her stomach, which was detected by X-ray test. Cash smuggling is an attempt to bring out the money outside a country with an illegal ways. According to Ping He (2010), cash smuggling is a method of money laundering in which the proceeds of crime are stealthily moved cross border, and then deposited in banking institution, paid for real estate or invested to establish companies. An example case of cash smuggling can be shown as below: Source: Ping He (2010) in Dupuis- Danon (2006) International Trade International trade can help to disguise illegal money because the origin of the money illegal money can be healed. Moreover, they can easily transfer the illegal money back into a country using the trade transaction to justify payment through financial system. An example of case can be shown as below: A Brazilian company signs a contract to export soybeans to a German company who prepays the Brazilian company for the shipment. The Brazilian company immediately transfers the funds to a third party that is unrelated to the transaction. The soybeans that were purchased by the German company are never shipped. In this case, the German company transferred the funds to the Brazilian company as an advance for a shipment of soybeans. Suspicious were raised when it was found that export of soybeans were inconsistent with the scale of the companys operations. Source: Ping He (2010) in FATF, 2006 Integration Integration is a last stage is money laundering process. Usually, there are several ways used in integration stage which can be explained as below: Credit and debit cards Credit and debit card used for entering the illegal funds to engage in financial systems. According to Australian Transfer Reports (2008), By maintaining an account in offshore jurisdiction through which payment are made, the criminal limit the financial trail that leads to their country residence. An example can be shown as below: Larry Launder transfers illegal funds into an offshore banks account. He also signs up for debit card and credit cards in the banks. He used the debit card and credit card to make payment for purchases and transactions around the world. Source: Australian Transaction Report and Analysis Centre: Integration and Techniques (2008) Consultants According to Australian Transfer Report (2008), Consultants is an arrangement that can cover a wide range of non-quantifiable services and often used to integrate illegal funds into legitimate financial systems. They usually employs by the criminal to do a legal work which is involve in purchasing assets and selling an assets, and manage the payment for the criminal behalf. An example can be shown as below: Larry Launder sets up a shell corporation and related bank account in an offshore jurisdiction. The shell corporation hires a consultant. The consultant performs services and makes payments for Shell Corporation. The consultant is paid by the shell corporation. Source: Australian Transaction Report and Analysis Center: Integration and Techniques (2008) Corporate Financing Corporate financing has offered a various ways to transfer funds between companies. It is because corporate financing usually combined a number of other techniques, including the use of offshore banks, consultants, complex financial agreements, electronic fund transfer, Shell Corporation, and actual business. Thus, it allows money launderer to integrate very large amounts of money into legitimate financial system. An example can be shown as below: Larry Launder sets up a shell corporation and related bank account in an offshore jurisdiction. He also sets up a legitimate business in his country of residence. Using illegal money in an offshore account, Shell Corporation makes a business loan to, or equity investment in, the legitimate business. Source: Australian Transaction Report and Analysis Center: Integration and Techniques (2008) Asset sales and purchases Larry Launder sets up a shell corporation and related bank account in an offshore jurisdiction. He also owns or controls a legitimate business or real estate in his country residence. The shell corporation purchases the business or real estate at an inflated price. The earning from these transactions is treated as legitimate profits. An asset sales and purchases make a criminal earn legal funds or profits by purchasing or selling their assets. An example can be shown as below: Source: Australian Transaction Report and Analysis Center: Integration and Techniques (2008) Business recycle According to Australian Transfer Report (2008), Legitimate businesses that also serve as a conduit for money laundering are referred as a front business. Cash-intensive retail business is some of the most traditional methods of money laundering. This technique combines the different stages of the money laundering process. The principal requirement when using businesses as a front is that they have a high cash sales and turnover. This way it become easy for criminal to merge illegal funds and difficult to for authorities to spot the scheme. An example can be shown as below: Larry Launders owns or controls a legitimate, cash intensive car wash business. Larry deposits illegal funds into business. These funds are treated as revenue from legitimate businesses. Source: Australian Transaction Report and Analysis Center: Integration and Techniques (2008) Export or import transactions Larry Launder sets up an import company in foreign country as well as an export company in his home residence. They exports goods to the foreign import company. The import company remits illegal funds to pay for the goods on an over invoices basis. This methods help moves illegal funds between countries by trading export goods to the foreign trading company on an invoice basis and the earning or profits of the transactions will consider as legal profits. An example can be shown as below: Source: Australian Transaction Report and Analysis Center: Integration and Techniques (2008) Recommendation A good understanding on money laundering is very important for everyone in this world. It is because money laundering can destroy moral to generation and it also can cause a big of danger such as terrorist financing which is finally cause war. It is because good sense in money laundering also helps to prevent and punish people who are involved in money laundering by reporting to the authorities to take an action. Various techniques to prevent and identify money laundering from happening should be done in order to avoid the consequences of money laundering from happening. Every country should apply the Financial Action Task Force (FATF) in order to prevent the use of financial system for money laundering. Conclusion Money laundering is one criminal activities which is can be categorize as a white collar crime that involved in transforming illegal money to legal money. There are three stages that involved in money laundering process such as placement, layering, and integration. These three stages are playing an important role in money laundering which is every stages have their own technique to wash the dirty money. Thus, when all the stages has completed, the money or fund became a legal money.

Where To Find Harvard Essay Samples

<h1>Where To Find Harvard Essay Samples</h1><p>Looking for Harvard article tests to assist you with composing your own paper? Consider that there are numerous assets out there to assist you with any subject, so implies you can discover an asset to assist you with composing your own essay.</p><p></p><p>You can discover these assets by utilizing a web index. The main alternative is to look Google for Harvard exposition tests. The subsequent choice is to utilize an internet searcher that passes by the term 'secondary school/school' rather than utilizing the word 'Essay.'</p><p></p><p>The best asset to utilize in the event that you don't know where to begin is likely a book shop or library. A large number of these sources have books on explicit subjects identified with points this way. Now and again, you will find that this will be something that has been distributed in books, yet on the off chance that it is something tha t you are attempting to compose and you need some assistance you might need to discover an exposition test book to help you.</p><p></p><p>The Internet is another extraordinary hotspot for online research and for assets that are explicit to composing for articles. This incorporates things like inquiry engines.</p><p></p><p>If you don't approach the Internet then you might need to search for the online article catalogs, and furthermore look in the papers or magazines that you get your data from. These registries will have expositions in them that you can peruse online for nothing. They likewise will have some asset connects that can offer you accommodating tips and guidance for composing your own essay.</p><p></p><p>For increasingly explicit assistance on composing your own exposition and finding the paper tests you need, you might need to have a go at looking through the school paper. The articles are typically c omposed by those that have an aptitude on the current point. It is suggested that you do some exploration on the individuals that have expounded on the subject.</p><p></p><p>There are a great deal of spots where you can discover Harvard article tests and it is significant that you realize where to go to discover what you need. Ensure that you pick the correct asset to assist you with your exposition so you can compose your own and dazzle the teacher or even win the distinctions essay.</p>

List of Interest Essay Topics

Rundown of Interest Essay TopicsList of Interest Essay Topics - Anyone who has taken a paper composing course will realize that the rundown of theme ought to be made from the inquiry and answer meeting. It is then utilized as the reason for composing the paper. There are numerous points on which you can compose a paper. A portion of the regular themes are: mainstream society, history, ethnicity, travel, condition, wellbeing, and numerous others.It is very normal to utilize your rundown of intrigue article subjects to think of thoughts when you need to compose an exposition. At the point when you are searching for thoughts and run over a theme that you like, this is the place you get the plan to compose it.You can add to your rundown of intrigue exposition subjects by perusing what others are expounding on. Perusing articles in papers and magazines will raise different points. In the event that you get something that you believe merits expounding on, at that point you can do so.Try to observe things that you are keen on, regardless of whether it is about the name of a specific eatery or the name of a well known competitor or a brand name. Attempt to think of certain themes dependent on the name you have chosen. You can likewise look into words identified with the name you are searching for. This would make the paper considerably more interesting.If you are searching for points to compose an article, you can utilize your rundown of intrigue exposition themes to think of thoughts. For instance, you can expound on what number of spots the world over you have visited, or on the off chance that you love chocolate, you can discuss the assortment of chocolate that you like. At the point when you go over a fascinating subject, you can discuss it in your essay.A theme can be as straightforward as 'I appreciate composing expositions'. This is an extraordinary point to pick, as it gives you a great deal of thoughts to work with. Nonetheless, you may think that its somewhat hard to compose an exposition on this theme. It may likewise be a piece excessively muddled, as you have to disclose to perusers what you need to state in your essay.You should consider changing the subject of your article on the off chance that you find that it is excessively intricate. Notwithstanding, don't try too hard, as this may cause your exposition to get exhausting and uninteresting. In the event that you feel that your article isn't fascinating, you can begin composing another, however don't change the theme for it.You can utilize your rundown of intrigue paper subjects to concoct thoughts when you are searching for points to compose an exposition. Attempt to concoct thoughts dependent on the name you have chosen. You can likewise look into words identified with the name you are searching for.

Research Paper Topics - Legal Issues Related to Computers

Research Paper Topics - Legal Issues Related to ComputersThe US government is currently funding research projects to find legal issues related to computers. Many of the computer crimes are due to incompetence and lack of care on behalf of both parties involved. Inappropriate actions such as downloading illegal movies and songs may end up in jail time and hefty fines. The computer crimes may be committed by children or adults, and there could be harsh consequences if the computer crime is discovered.The Federal government has also funded research paper topics that deal with the creation of a national registry for computers. The ultimate goal is to restrict access to computers and have a control system that will be able to monitor any illegal activities or use of the computers. The goals of the government may also include social security numbers or passwords, and name files. Some have compared this to social security cards.Some law enforcement groups believe that the problems that have been associated with computer crimes might make them a top priority for law enforcement groups. They are looking into laws to regulate computer usage and downloading of content. Legislation may be passed and some countries may even institute an international agreement.While the federal government wants to close off access to computers, there are some individuals who do not agree with such restrictions. They feel that the decision was made by the federal government to not give parents any control over what their children do on the computers. What parents want is for their children to learn to use a computer, but at the same time they want a degree of privacy and control over the children's activities.Parents also want to be able to monitor their children while they are using the computer. This does not necessarily mean that all of the activity on the computer will be recorded. The parent has the right to access certain areas on the computer and without parental permission, there are no restrictions or limitations. This is where many debates begin and there are those who feel that it should be done and those who feel that only certain things should be available to the parent.One of the research paper topics that are being funded by the government includes how to encourage people to use computers and how to avoid computer abuse. The goal is to prevent anyone from doing anything that could lead to prison time. All people who use computers need to be aware of what is acceptable behavior when dealing with the computer.There are also research paper topics that deal with legislation that is needed to make it easier for law enforcement to track computers, make it illegal to download illegal content and make it harder for criminals to use anonymous browsing to hide activities. This would make it more difficult for a computer crime to go undetected. There are some situations where the courts might be called upon to address the topic of anonymity.In the meantime, there a re several research paper topics that are occurring in schools that focus on computer security and the usage of computers. There are some schools that allow all students to use computers, and these schools are trying to minimize the risks of any legal issues that may arise. The U.S. government has also asked the Federal Trade Commission to study the issue of privacy and computer crimes.

Essay Writing Tips on an Exam

<h1>Essay Writing Tips on an Exam</h1><p>When composing an article on a test, numerous understudies wrongly make themselves excessively acquainted with the paper subject or with the exposition in general. They feel that on the off chance that they just intently dissect the substance of the paper, it will assist them with memorizing and excel on the test. In any case, this is an inappropriate approach.</p><p></p><p>There are numerous traps that understudies fall into when they need to read for tests. On the off chance that you need to recall a subject, attempt to remember every little thing about it. Obviously, this is a simple method to overlook significant data, yet it tends to be impeding to your capacity to answer well in the exam.</p><p></p><p>When composing a paper on a test, an understudy ought to painstakingly think about whether the individual in question will have the option to rehearse until it is great. This methodology encourages the understudy to feel loose, get into the progression of composing the article, and simultaneously, it will spare the understudy the shame of posing inquiries on the test that have just been replied in the essay.</p><p></p><p>Another strategy utilized by understudies is to attempt to retain everything about the test. This is incredibly inadequate and can really prompt issues since it makes it difficult for the understudy to concentrate on explicit focuses while they are attempting to memorize.</p><p></p><p>A extraordinary strategy for reviewing data from the paper is to record addresses you have to ask yourself before you compose the article. This is a piece tedious, yet it is an incredible help. At the point when an understudy considers addresses they have to ask themselves, they will feel considerably more loose and won't battle to think about the right answer when they come to compose the essay.</p>< ;p></p><p>Another extraordinary tip is to let yourself know, in this paper, what you will utilize the realities and models for. All things considered, you can never think about what the educator will ask you in the paper. Subsequently, you should utilize your composing aptitudes to achieve a genuine model that will utilize the realities in a solid way.</p><p></p><p>As an outcome, recollect these tips to help you when composing an article on a test. These tips will enable you to recollect what you are attempting to state just as what you have to compose about.</p>

Immanuel Kant And John Stuart Mill - 998 Words

Two knowledgeable men, one says go right, the other, left. Who is right? Immanuel Kant and John Stuart Mill were both noted philosophers with opposing theories on what is moral. Each uphold different ways of observing what is right. The theory of utilitarianism held by Mill and universalism held by Kant has similarities and differences. Who stands correct, and who is mistaken? Utilitarianism is the belief that decisions should be made based on how much pleasure they bring (MacKinnon and Fiala 2015). How many people will this please? How many will this hinder? Add each together and if the consequence of the action causes greater numbers of individuals to be happier than the action stands moral (Mill n.d.). Universalism on the other hand, focuses on the intention rather than consequences. This concept led to Kant’s theory of the Categorical Imperative which states that acts should apply to all (MacKinnon and Fiala 2015). Littering for example, if done by all would cause major ecological issues and therefore is not moral. Universalism is a deontological belief that to be moral, one has a duty to accomplish what is right for all. This is how these theories contain similarities. They both believe that people have a duty to undertake what is moral and believe in universal rules to accomplish morality (MacKinnon and Fiala 2015). Kant used the same term as Jeremy Bentham, Mill’s predecessor, in describing Deontological ethics. This is a theory that focuses onShow MoreRelatedImmanuel Kant And John Stuart Mill1261 Words   |  6 Pagesintentions/character that inspire the action, or the consequences that result from the action?† Second, the philosophers I am going to discuss throughout this paper are Immanuel Kant and John Stuart Mill. Now before I tell you my answer to this question I am going to explain these who these two philosophers are and what their viewpoints on ethics are. Immanuel Kant was born in what is now Germany in 1724 and died in 1804 and was the type of philosopher to act out of duty. He believes that actions should be performedRead MoreImmanuel Kant And John Stuart Mill Essay2002 Words   |  9 Pagesmost widely known ethical philosophers are Immanuel Kant and John Stuart Mill. While they may have philosophized around the same time period, the philosophers have very different ideas about ethics and happiness. Immanuel Kant, author of Duty and Reason, believed in the morality of the good will and duty. He espoused that happiness is an irrelevancy insofar as fulfilling duty is the most important aspect of leading a moral life. Conversely, John Stuart Mill, who wrote, The Greatest Happiness PrincipleRead MoreJohn Stuart Mill And Immanuel Kant1387 Words   |  6 Pagesdifferent philosophers. Two of these philosophers are John Stuart Mill and Immanuel Kant. Mill, in Utilitarianism defines happiness as pleasure without pain. He builds upon this idea of happiness when establishing his moral philosophy, stating that the action that would bring about the maximum amount of happiness is the most moral action. On the other hand, Kant establishes happiness as well-being and a satisfaction with one’s condition. Kant, however, argues that happiness is too fully based uponRead MoreJohn Stuart Mill And Immanuel Kant1786 Words   |  8 PagesJohn Stuart Mill and Immanuel Kant. They both had very different views when it came to the ethics of philosophy. They also though had some of the same views as each other. Both were concerned with the moral qualities of actions and choices of a person, but neither of them was much interested in about what makes a good person. They also different views and some of the same views when it came to lying. One thought it should never be done. The other thought it should be used as a last resort. FirstRead MoreImmanuel Kant And John Stuart Mill1206 Words   |  5 Pagesof morality, there is no right answer to dilemmas only different opinions. Immanuel Kant and John Stuart Mill are philosophers with two different views on a person’s moral conscious. Kant believes morality is a duty that people should hold above their own happiness. On the other hand, Mill believes happiness is the goal of morality and the more happiness is acquired at the end is the most moral. According to Immanuel Kant, morality is a duty people must hold above their own happiness. For somethingRead MoreImmanuel Kant And John Stuart Mill948 Words   |  4 Pagesyou do it? Immanuel Kant and John Stuart Mill would give you strongly contrasting opinions. A person should not kill another to benefit five others. It would be a wrong thing to do, but Mill would disagree. Kant believed that good intentions count and that the morality of an action is determined by the intentions behind it rather than its consequences. Kant says that the consequences are irrelevant to assessments of moral worth, which contrasts sharply with Mill’s utilitarianism. Kant believed thatRead MoreJohn Stuart Mill And Immanuel Kant Essay1805 Words   |  8 Pagesphilosophers, Kant and Mill, to determine whether or not torture is ever ethical. John Stuart Mill and Immanuel Kant, both proposed different philosophies, using deontological and teleological theories in ethics. John Stuart Mill used a teleological theory, which prioritized the end result of an action, based off the moral nature of the action itself, compared to the deontological theory proposed by Kant, which presented actions as obligations of an individual, leading them to act in a certain way. Mill usedRead MoreImmanuel Kant And John Stuart Mill2050 Words   |  9 Pagesstraight forward as proposed by Immanuel Kant and John Stuart Mill in The Groundswork and Utilitarianism respectively. Kant, in The Groundswork, and Mill, in Utilitarianism, come to different conclusions about what is intrinsically good, yet neither of them come to a valid explanation for the following reasons; Kant pro duces a narrow view focused entirely on having a good will, acting only based off of duties, and ignoring the outcomes of your actions, while Mill calculates intrinsic value basedRead MoreJohn Stuart Mill vs. Immanuel Kant2163 Words   |  9 PagesJohn Stuart Mill vs. Immanuel Kant The aim of this paper is to clearly depict how John Stuart Mill’s belief to do good for all is more appropriate for our society than Immanuel Kant’s principle that it is better to do whats morally just. I will explain why Mill’s theory served as a better guide to moral behavior and differentiate between the rights and responsibilities of human beings to themselves and society. Immanuel Kant and John Stuart Mill are philosophers who addressed the issues of moralityRead MoreA Study Of Ethics By Immanuel Kant And John Stuart Mill992 Words   |  4 Pagesaround ethics. The court released Lavallee as innocent on the basis that she is medically ill with Battered Woman Syndrome (BWS). The two most renowned ethicists, Immanuel Kant and John Stuart Mill would view this case differently. Kantianism is associated solely with Immanuel Kant. In comparison, John Stuart Mill, an opponent of Immanuel Kant’s ideas, uses a utilitarian approach. This essay will briefly give an overview of the case and the BWS. Then, it will show how both theories view the case.

Essay Topics on Information Technology

<h1>Essay Topics on Information Technology</h1><p>While understudies are required to be capable in English to finish their professional education, it is prudent that they ought to at any rate peruse and see a few articles on data innovation. Papers on data innovation are a basic segment of most progressive seminar on instruction. This is on the grounds that they are utilized to give a review about the sorts of innovations utilized in the framework, its application and the extent of study. Despite the fact that perusing articles on data innovation is normal among understudies, its down to earth application ought not be neglected.</p><p></p><p>In actuality, learning the different paper themes on data innovation may not be that troublesome. There are numerous authors who compose expositions on various themes on practically any subject. These might be exceptionally valuable instruments for an understudy while planning for admissions to universiti es or for prospective employee meet-ups. The papers themselves might be composed quite well and may to be sure be adequate for school or employment candidates. In any case, what makes papers so fundamental for understudies to get ready for school placement tests or for those going after position openings is the way that they are instruments to help the applicants with data in regards to the aptitudes that they need to have when they are really attempting to get into a certain institution.</p><p></p><p>Essay subjects on data innovation may go from essential to cutting edge. They can likewise be as a rule or concentrated subjects. For instance, a paper on PC rudiments would be utilized to see whether the up-and-comer has the essential information on codes and the frameworks they manage. Then again, an article on virtual world applications would be utilized to assist up-and-comers with seeing increasingly about the communication among programming and the hardwar e.</p><p></p><p>It is prompted that when understudies compose papers on data innovation, they do as such in a way that doesn't make the peruser think about this as a dry subject. They should maintain the attention on their own understanding or the experience of their perusers. Their contemplations and thoughts ought not be covered under the words and sentences utilized in the article. They ought to likewise abstain from utilizing phrases that will frighten perusers off. For instance, an expression like 'The thought behind this innovation' is too broad to be in any way considered useful.</p><p></p><p>Students are permitted to compose expositions on data innovation which they esteem proper. Since these articles will be utilized to help the application, competitors should mull over the substance and the issues that they would talk about. There are a few article points on data innovation accessible for the understudies to browse. Understud ies can browse themes, for example, how web 2.0 is changing the world, how increased reality will change the world, etc.</p><p></p><p>This is the reason picking the fitting exposition subjects on data innovation is so significant. The exposition points ought to be written in a way that is appealing to the perusers and is composed alright to not drive them off. Papers on data innovation are as significant as the collection of information understudies are required to have.</p><p></p><p>The articles on data innovation are probably the best device an understudy can use to plan for confirmation and furthermore to help them in ensuring that their application gets saw by forthcoming managers. It ought to be referenced that composing an exposition doesn't mean the understudies are burning through their time and effort.</p>

Cultural Autobiography Essay Sample

Cultural Autobiography Essay SampleA cultural autobiography essay sample is a great way to get started in writing your own work. It gives you an idea of what to write about and gives you some guidelines as to how to go about it. This type of essay will help you find out if you want to pursue writing professionally or if you just want to start writing.You will find that a cultural autobiography essay sample will help you learn more about the kind of things that are interesting to you. It will show you how to write a story or how to tell a story. It is a good way to learn all about the kinds of things that you enjoy doing. It will also teach you how to create short stories, essays, novels, or stories that will be published.The best thing about this cultural autobiography essay sample is that you can start right away. There are no rules on how long the essay should be, you can start right away. You will never have to worry about running out of material to write because this is a free sa mple that you can download and use immediately.This is a great source of inspiration to writers everywhere. If you have any hobbies, passions, or talents then you can use this literary material to enhance the sections of your essay. You can write a short story with this kind of resource at your disposal.One of the reasons that a cultural autobiography essay sample is so popular is because the authors can make their voices heard in a way that they are not able to do on their own. This is a way for the authors to share their thoughts and opinions with others who will most likely not be able to understand their language. This is the easiest way for authors to get their thoughts across without having to write it all down and the writers can also say things that they cannot get into print on paper.The literary method that the writers use in this essay sample can be adapted into another literary method. They can use the free resources that they download and add to their personal copy of a novel. You can make this novel your own.This is a way for writers to get the skills that they need to prepare for their professional creative writing experience. They can begin their writing career by looking into a literary piece and learning how to do it in an artistic way. It is a way for authors to start writing with style.In the case that you find that you do not like this kind of literary writing style then you can find many other free resources that you can use in this cultural autobiography essay sample. You can look through the many sites that are online and get ideas for what to write about. You will be amazed at the variety of topics that are available and you will be able to pick up the skills that you need to start your career as a literary writer.

One of the Most Incredibly Neglected Answers for Academic Papers for Sale

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Best MBA Essay Examples

Best MBA Essay ExamplesIn this essay, we will be discussing some of the best MBA essay examples. These essays are often a huge help in deciding whether or not you should take up a MBA program. Each of these essays has different themes and objectives, but most share one thing in common: you will be given the opportunity to demonstrate a depth of knowledge that you have acquired over the course of your studies.One of the first things that you must do is find a prompt for your MBA essay examples. Make sure that you will get a prompt that is based on your field of study. For example, if you have earned a Bachelor's degree in Accounting, then you would probably want to choose an Accounting essay prompt. You can also choose a prompt based on your past experiences as a student, your previous career positions, or any other relevant experience. It is best to find a prompt that is based on the interests, backgrounds, or experiences that you have already used to explain why you should enter a c ertain program.You should also consider the format of your MBA essay examples. Usually, there are four to five paragraphs that you need to write. It is best if you work on each paragraph and finish it at least four paragraphs before moving on to the next one. It is also recommended that you write each paragraph from beginning to end so that you will have something to put down in the space provided.Chapter will be another section that you will need to write. Usually, a chapter would be a set of four to five paragraphs that explain the purpose of the chapter. It is recommended that you come up with your own chapter if it is different from the ones given by the prompt or by the author of the essay.Finally, you will also need to prepare a summary of your essay examples. You may use this section to give some background information about your work experience and education. However, you may also consider leaving out details about your education if it is irrelevant to the topic of the essay .As a final advice, it is best if you are able to create an outline before going on to the final phases of your MBA essay examples. This will make it easier for you to stay focused on the topics discussed in the paragraph and to avoid making a mistake that will compromise the final result. You can also consider using a good software program like Microsoft Word to help you compile your outline.The success of your MBA essay examples will greatly depend on how you prepare your topic and structure. Use these steps as guidelines to ensure that you have the required skills. There are many more tips and tricks that you can use when writing an essay, but the things mentioned here are a few of the most important ones.

Core Competencies For Physical And Cyber Security - 806 Words

In the risk-filled world we live in today, managing security for any organization is a difficult task. Whether an organization is dealing with physical security or cyber security, following and enforcing core competencies will make the security process more effective. The core competencies are determined by many factors that include the size of an organization and geographical location to name a few. (McCrie, 2007) When managing a security operation, the core competencies that are applicable for a particular organization can be wide ranging. The following information will discuss the different core competencies for physical and cyber security. Also, perspective and examples off the competencies that are identified in following information will be provided. In addition to that operational competencies and driving factors of security operations will be discussed as well. Core Competencies for Managing Security Operations There are many different security based core competencies that are applicable to many different organizations. For the purpose of this paper, I will focus on the core competencies identified by EC-Council. (Core-competencies, n.d.) These core competencies are an excellent showcase of how wide the spectrum of cyber and physical security range. Cyber: †¢ Access Control †¢ Risk Management †¢ Disaster Recovery and Business Continuity Planning †¢ Firewall, IDS/IPS, and Network Defense Systems †¢ Wireless Security †¢ Virus, Trojans and MalwareShow MoreRelatedWhy The Security Program Should Be Implemented Into An Organizations Security Programs1105 Words   |  5 PagesThe definition of â€Å"Core Competencies† is the fundamental ability a protective program needs in order for it to deliver services. These needs will vary according to the type or organization, its size and geography, recent history, criticality of resources, vulnerability to losses, and other factors (McCrie, R. 2007). Reading this definition I can say that, there is a lot to be said about what can be implemented into an organizations security programs. I will start by saying, that the size of theRead MoreOutsourcing A Business Is A Risky Affair1445 Words   |  6 PagesDomestic/international sourcing. Several motivations (e.g. cost reduction, flexibility, access to new technologies and skills, focus on core activities) are encouraging them to outsource and/or localize their (IT or business) processes in foreign countries .These choices determine also relevant risks, such as loss of control, poor service quality, vendor dependency, cost escalation, and security criticalities . Outsourcing a business is a risky affair. Handing over control to another company who might do a betterRead MoreAmazon Is An American Electrical Commerce Company1509 Words   |  7 Pagesbecause any sort of website shut down would potentially cost the company millions in lost sales. Core Competencies 1. Lowest possible price 2. Diverse product selection 3. Customer Convenience Amazon’s current mission statement is: â€Å"We strive to offer our customers the lowest possible prices, the best available selection, and the utmost convenience.† (Gregory) Each of the company’s core competencies can be seen in the mission statement. The goal of the company has always been to offer the lowestRead MoreCyber Security And The Banking Industry1029 Words   |  5 PagesEric Frain Term Paper Financial Markets/ Institutions Cyber security in the Banking Industry In this day and age where technology has become more common, there has been problems developing over cyber security. According to Cybersecurity Report 2016, â€Å"Cybercrime has jumped to the second most reported economic crime PWC’s Global Economic Crime Survey and financial institutions are the prime target† (p.1). Financial institutions need answers to how the hackers find the weaknesses in their systemsRead MoreI Serve As Login Scraper Hardware, Lightweight Nodes1653 Words   |  7 PagesTo serve as login scraper hardware, lightweight nodes (similar in quality to PowerEdge R720, CPU: dual Sandy Bridge E5-2650 8-core 2.0 GHz, RAM: 32 GB RAM, single SATA disk drive, with X520 Intel 10GE card, dual port) plus cabling to backbone switch and transceivers on each end will be provided for any institution not receiving repurposed nodes from an existing cluster. In concert with the deployment, each controlling organization has committed rack space, AC power (diverse power sources if possibleRead MoreThe United States Armys Shift1144 Words   |  5 Pagesfavorable conflict resolution. To be successful at Unified Land Operations the Army must be competent in two core areas. These two core competencies are combined arms maneuver and wide area security. Combined arms maneuver is the application of the elements of combat power in unified action to defeat enemy ground forces; to seize, occupy, and defend land areas; and to achieve physical, temporal, and psychological advantages over the enemy to seize and exploit the initiative. It exposes enemiesRead MoreThe Threat Of The Cyber Threat1958 Words   |  8 Pages few Americans realize how vital cyberspace is to our national infrastructure. Today, we are faced with even more threats although it has been a recognized problem since 2009, when President Barrack Obama said â€Å"The cyber threat is one of the most serious economic and national security challenges we face as a nation. It’s also clear that we’re not as prepared as we should be, as a government or as a country (Obama, 2009).† Every indust ry that operates in the United States is dependent on the internetRead MoreAmazon Swot Analysis On Amazon1196 Words   |  5 Pagesbecome notable that Amazon’s diversification strategy has tended to spread so much to the extent of moving gradually from the entity’s fundamental core competencies. The point of departure is seen as a weakness as opposed to strength (Murrell, 2014). The company’s attempts to venture into new focus areas have caused a costly implication on the company’s core competitive advantage. On the hand, Amazon’s decision to offer free shipping for the clients has resulted in lower margins that are mostly a resultRead MoreThe Structural Challenges Of Ebay1932 Words   |  8 Pagescan utilize the use of online stores as a way of expanding to new market environments such as in new countries. Threats A key issue that has come out in the recent years is the threats associated with online security and dealing with ambiguous clients. In essence, cyber security and cyber safety have become a constant concern for online markets and poses a key threat to eBay. On the other hand, the company may face threats presented by other low-cost retailers who have become common in the lastRead MoreCyp 3.3 Childcare Level 3 Guidelines Essay2014 Words   |  9 PagesLEVEL 3 DIPLOMA FOR THE CHILDREN AND YOUNG PEOPLE’S WORKFORCE (QCF) GUIDANCE FOR UNDERSTAND HOW TO SAFEGUARD THE WELLBEING OF CHILDREN AND YOUNG PEOPLE UNIT CODE: CYP CORE 3.3 Unit content 1. Understand the main legislation, guidelines, policies and procedures for safeguarding children and young people Current legislation, guidelines and policies regarding the safeguarding of children and young people relevant to own home country: Legislation: Children Act 1989; Children

Present And Future Of Management Accounting â€Myassignmenthelp.Com

Question: Discuss About The Present And Future Of Management Accounting? Answer: Introduction Management accounting, is one genre of accounting, which unlike financial accounting, deals with the provision of timely and precise financial information useful for the purpose of decision making in business. The need for management accounting was felt with the change in the dynamics of the businesses and commercial activities, which contributed to their complexities. Though having its base in the early nineteenth century, accoeding to many researchers, the management accounting, as a profession has significantly changed over time, taking into account its flaws, criticism and needs of the situations. The essay tries to see the course of evolution of management accounting as a profession, over the years, in a global framework (Kaplan, Atkinson Morris, 1998). Evolution of management accounting The notion of management accounting before 1950, was that of a simple technical process which was mainly beneficial for the purpose of fulfilling the organizational objectives of the commercial enterprise. This mainly dealt with the determination of the cost of production of a business, as the business activities at that point of time were not much complicated. As the costs of production were identifiable easily, management accounting resembled the format of cost accounting broadly. A more robust management accounting system appeared in the nineteenth century in the United States of America. This type of accounting was an amalgamation of simple as well as complicated methods of accounting. These new frameworks, also including cost accounting, intended to keep a tab on the outflow of resources and in maintaining a timely and accurate report for the purpose of management of the business activities and also for helping future speculations. Management accounting in the nineteenth century also saw a few other progress which helped it to shape up more efficiently. With the emphasis on the productivity and efficiency of utilization of the capital resources, the need was felt to account for the performance of such resources in the commercial activities. This gave rise to the Du Pont procedure for management accounting, which had the provision to evaluate how well a firm can utilize the capital assets which are present with it. This method seemed to be immensely beneficial for the purpose of making the investment decisions in the commercial activities. Non accounting information usage, as a part of this type of accounting also came to existence in the first half of that century itself, which indirectly involved an economic perspective as well. This method involved the studying and analyzing of the financial behaviors of the different agents who are participating in the business activities, both on the demand side as well as on the supply side. From 1950 till now Though before 1950, the management accounting was a simpler process, slowly evolving and showing characteristics which were quite unique and different from the usual accounting behavior, the focus of this genre shifted massively from just financial accounting to dealing with information in the aspects of planning and controlling the commercial activities of a firm. The activities were getting slowly molded towards the control of the internal administrations and planning for the future business ventures. With the management accounting techniques becoming more of a problem detecting and solving one, in case of irregularities and fluctuations in the business activities, newer methods went on evolving in this field and nearly 30 methods came into existence by the end of the 1980s. In 1950s the methods followed were Cusum charts and transfer pricing, which led its way to technical methods using computers by the end of 1960s. Decision tree and Zero budgeting also came into existence in this period. Economic insights were included in this genre fro, 1970s with the increasing complexities and cognitive nature of the commercial enterprises and the expansion of their domain. Portfolio management and techniques like just in time scheduling also came into existence at this point of time (Parker, 2002). The 1980s saw few global economic turmoil like the oil price increase and a world wide recession. The period was also marked by a huge increase in competition in the commercial environment in the international framework. The commercial enterprises needed a far more comprehensive method of management accounting and this need gave rise to more robust forms of management accounting processes and the cost accounting and management techniques also saw huge transformations. The primary challenge for the management accountants became the proper usage of these techniques so as to find out the information which would be beneficial for the businesses to stay ahead of their competitors in the global business framework. Techniques like targets costing, Benchmarking and the value added type of management also came into existence during this period (Langfield-Smith, 2008). From the beginning of the 1990s, the global business framework was subjected to uncertainties and unanticipated phenomena which led to the need of taking abrupt decisions on part of the commercial enterprises. The expansion of internet and technological innovations played a huge role in the change in the dynamics of the business activities in the world wide framework. Technology also cam e into use in the management accounting field with the introduction of checking and monitoring mechanisms of customer and shareholder values and other innovations which are used in the current day management accounting. Management Accounting as a profession has been growing for the last few decades, though the concept has been there since the early nineteenth century. With the growing complexities in business, diversifying specializations and newer innovations in the technology, the needs of the commercial enterprises are also changing in order to stay competitive. In this context, management accounting comes as a cognitive branch of accounting, which not only takes into account the financial statistics, but also incorporates economic and business insights in it to help in making the decision making process easier for the managers. As can be seen from the recent developments, the evolution of the techniques in this field in the last two decades have been much higher than in the two decades prior to that. The dynamics and the complexities in the business activities are also leading to constant change and innovations in the firld of management accounting as a profession (Waweru, 2010) Conclusion It can be concluded from the above discussion that management accounting, as a profession, has had its share of ups and downs and has undergone a huge amount of changes in all of its dimensions. The management accountants over time came across different types of frauds and other hurdles, which in its turn, led them to proceed to find out newer and more innovative way outs, thereby progressing successfully. Technology also, over the years, changed and consistently had impacts on the method of management accounting, in a global framework and is contributing significantly in opening up new arenas for venturing in near future and management accounting, with the features of accounting, economics and managerial insights in it, poses as a robust business tool for the commercial enterprises in future. References Kaplan, R. S., Atkinson, A. A., Morris, D. J. (1998).Advanced management accounting(Vol. 3). Upper Saddle River, NJ: Prentice Hall. Langfield-Smith, K. (2008). Strategic management accounting: how far have we come in 25 years?.Accounting, Auditing Accountability Journal,21(2), 204-228. Parker, L. D. (2002). Reinventing the management accountant.Transcript of CIMA address delivered at Glasgow University,15. Waweru, N. M. (2010). The origin and evolution of management accounting: a review of the theoretical framework.Problems and Perspectives in Management,8(3), 165-182.