Network Hardening Essay Example for Free

Network Hardening Essay Network Hardening Network Layout 4 : VPN (Remote Access Domain) – Virtual Private Networks (VPNs) with VPN software and Secure Socket Layer/VPN (SSL/VPN) tunnels A Virtual Private Network or VPN enables a computer or network-enabled device to send and receive data through shared or public networks as if it were directly connected to the private network, while it’s benefiting from the functionality, security and management policies of the private network. It was created to establish a virtual pint-to-point connection through the using of dedicated connections, virtual tunneling protocols or traffic encryptions. Three Strategies for hardening the network environment 1 Firewall Friendly VPN The increase demands of e-business come with a compelling requirement for data security. Virtual Private Network with IP Security Architecture (IPsec VPN) meets this requirement by providing end-to end encryption and authentication at the IPlayer and protecting confidential data that flows over possibly untrustworthy networks. IPsec has the advantage of a wide scope of coverage and agile granularity of protection; however, incompatibilities exist between IPsec VPN and the Network Address Translation (NAT) that firewalls use. 2 Security policy enforcement: Means of enforcement of security policy should be a primary consideration throughout the research, test and implementation phases of any security technology. Careful research, review of manufacturer’s documentation, questions presented to vendors and manufacturers, and testing of the technology can serve to meet this criteria. Without a method of enforcement, effectiveness of security policy is questionable at best. While audit trails, hardware analysis and security logs should be reviewed regularly; it is a time-intensive process and this alone alerts the administrator to violations and security threats after they have occurred. Without a means of  enforcement, the administrator is risking the security of the VPN by relying upon the remote VPN users to voluntarily comply with policy. As the secure network perimeter is being extended to encompass the VPN client, security policy must be enforced in ‘real-time’ to protect the integrity of both the VPN client and t he network. Having addressed security policy issues that require the VPN client to have antivirus software installed and using the latest update; policy also requires a properly configured personal firewall to be running on the client PC or Laptop, and requires a time limit on inactive VPN sessions. How is this to be made obligatory, and remove the responsibility from the VPN user to voluntarily comply with policy? The answer is as stated above – by defining the need and carefully researching solutions available to fulfill this need. The VPN Concentrator, a managed antivirus package, will fulfill the dictated requirements. 3 Web content filtering: Filtering incoming and outgoing traffic, using signatures, reputation ratings and other heuristics. Whitelist allowed types of web content, preferably blocking all executable content by default and use a process to enable individual selected access if a business justification exists. †¢ Preferably disallow ActiveX, Java, Flash Player, HTML inline frames and JavaScript except for whitelisted web sites. †¢ Preferably use a solution that can similarly inspect SSL traffic for malicious content, especially SSL communications with unfamiliar web sites. †¢ Preferably use technology that automatically opens downloaded files in a sandbox to detect anomalous behavior such as network traffic or changes to the file system or registry. †¢ Preferably, since this approach is more proactive and thorough than blacklisting a tiny percentage of malicious domains. †¢ An example implementation is available at http://whitetrash.sourceforge.net Reference www.computer.howstuffworks.com/vpn.htm www.en.wikipedia.org/wiki/Virtual_private_network www.iprodeveloper.com www.cisco.com/c/en/us/td/docs www.cisco.com/web/about/security/intelligence/firewall-best-practices.html

Music Therapy for Traumatic Brain Injury (TBI) | Research

Music Therapy for Traumatic Brain Injury (TBI) | Research CHAPTER I INTRODUCTION â€Å" Music gives a soul to the universe, wings to the mind,  flight to the imagination and life to everything† Plato Head injury (Traumatic Brain Injury) is defined as an insult to the brain, not a degenerative or cognitive nature, but caused by an external physical force, that produces a diminished or altered level of consciousness which results in impairment in cognitive abilities or physical functioning. (American Head Injury Foundation, 2012) Traumatic Brain Injury can result when the head suddenly and violently hits an object, or when an object pierces the skull and enters brain tissue. Approximately half of severely head injured patients will need surgery to remove or repair hematomas or contusions. Some common disabilities include problems with cognition, sensory processing, communication and problems with behaviour or mental health. (Newman, 2003) Road Traffic Accidents (RTA) are the sixth leading cause of death in India with a greater share of hospitalizations, deaths, disabilities and socioeconomic losses in young and middle-age populations. It also place a huge burden on the health sector in terms of pre hospital, acute care and rehabilitation. (WHO, 2012) Almost 10 million head injuries occur annually, about 20 % of which are serious enough to cause brain damage. Among men under 35 years, accidents, usually motor vehicle collisions are the chief cause of death and > 70 % of these involve head injury. Furthermore, minor head injuries are so common that almost all physicians will be called upon to provide immediate care or to see patients who are suffering from various sequels. (Allan H Ropper, 2011) The advancement in medicine and technology has increased the survival rate of patients with head injury and many of them do have various disabilities. When injury is severe or even minor it lead to large number of behavioural and cognitive problems with the physical disability. Each patient represents a unique disabilities which include physical, visual, cognitive and behavioural abnormalities. Sensory Stimulation Programmes are usually started in the Neuro Intensive Care Unit and should be continued in rehabilitation. This may include tactile, olfactory, visual, gustatory and auditory. (Ellen Barkers, 2002) Music is a magical medium and a very powerful tool. Music can delight all the senses and inspire every fiber of being. Its multidimensional nature touches the individual’s physical and psychological levels of consciousness suggested that music exerts its effect through the entertainment of body rhythms. (Wilson Parsons, 2002) Music has been used as a healing force for centuries. Appolo is god of music and of medicine. Aesculapius was said to cure diseases of the mind by using song and music. Aristotle taught that music affects the soul and described music as a force that purified the emotions. Aulus cornelius advocated the sound of cymbals and running water for the treatment of mental disorders. Music therapy goes back to biblical times, when David played the harp to rid King Saul of a bad spirit. In the thirteenth century, Arab hospitals contained music-rooms for the benefit of the patients. Music therapy began in the aftermath of World Wars I and II. Musicians would travel to hospitals, particularly in the United Kingdom and play music for soldiers suffering from war-related emotional and physical trauma. (Lee Mathew, 2000) Neurologic Music Therapy (NMT) is the therapeutic application of music to treat cognitive, sensory and motor dysfunctions that come from neurologic impairment. The treatment is based on stimulating music perception and production parts in the human brain. The targeted neurologic disorders like Stroke, Autism, Huntington’s disease, Cerebral palsy, Alzheimer’s disease and other neurological disease affecting cognition, movement and communication (mild , moderate or severe traumatic brain injury). (Blosser DePompei, 1994) Need for the Study: Everyday men, women and children suffer head injuries. A fall, a car accident, a sports injury – these everyday injuries can range in severity from concussion to coma. Traumatic Brain Injury can be fatal or, in survivors, can produce persistent problems that significantly affect the livelihood and well-being of millions around the globe. Ninety-five percent of trauma victims in India do not receive optimal care during the â€Å"golden hour† period after an injury is sustained, in which health care administration is critical. (Indian Head Injury Foundation, 2010) The annual global incidence rates of traumatic brain injury ranges from 91 per 100,000 populations to 546 per 100,000. The traumatic brain injury constitutes 70–90% of all head injuries, with rates of hospital treatment ranging from 100 to 300 per 100,000 populations per annum. This high variability in incidence is due to sampling of population ranging from only hospitalized patients to all the patients who visit emergency department. A large number of cases are not treated at hospitals; the actual rate is possibly in excess of 600 per 100,000 cases. There is bimodal distribution of brain injury with peaks at age group 15–24 years and after 65 years. (Centre for Disease Control and Prevention, 2010) The annual national incidence rates among 28 states of India, the mortality rate per million population due to road traffic accident. A varied from as low as 20 in Nagaland to as high as 216 in Tamil Nadu. States with rapid and high growth in motorization had a higher number of deaths. Nearly half of the total road fatalities were in the 4 states of India, Tamil Nadu (14.5%), Andhra Pradesh (11.4%), Maharashtra (11.1%) and Uttar Pradesh (10.2%). (National Crime Records Bueareau, 2005) A combination of neurological and neuropsychological deficits seems to contribute to residual handicap in patients with head injury. Neurological deficits include motor deficit (55%), ataxia (49%) and anosmia (46 %) along with memory impairment, poor initiativeness and increasing irritability. Among them very least could return to their occupation and occupational and psychological rehabilitation may found to be more effective. (Zebenlozer and Oder, 1998) Over the past few decades major advancements have been made in the management of patients with traumatic brain injury and significant improvements have been made in their care in the pre hospital and emergency department settings. Patients with complex, multisystem trauma are admitted to critical care unit and these patients require complex care. (Lind D Urden, 2010) Rehabilitation is an important part of the recovery process for a traumatic brain injury patient. The patients with brain injury are completely dependent on health care providers to meet all their needs. Rehabilitation should begin as soon as possible after brain injury patient is stable, often with 24-48 hrs after resuscitation. The overall goal of rehabilitation after a traumatic brain injury is to improve the patients ability to function at home and in society. (Davis White, 1995) Music therapy benefits patients across the spectrum, from premature infants in neonatal intensive care units responding to lullabies to swing band numbers in elderly Alzheimer’s patients’ moods and appetites. Involving the primary care givers take care in auditory stimulation program will helps in continuity of care and also helps to reduce cost of care. (German, 2003) Broca’s area is important in processing the sequencing of physical movement and in tracking musical rhythms. It is critical for converting thought into spoken words. Scientists speculate, therefore, that Broca’s area supports the appropriate timing, sequencing, and knowledge of rules that are common and essential to music, speech, and movement. The brain areas involved in music are also active in processing language, auditory perception, attention, memory, executive control, and motor control. Music efficiently accesses and activates these systems and can drive complex patterns of interaction among them. (Michael Thaut Gerald Mclntosh, 2010) Complementary and alternative therapies are now the fastest growing areas of health care. Music therapy is one of the best and cheapest alternative methods. Teaching the care giver about the auditory stimulation helps to promote care and satisfaction to the patient. For many individuals, music is a source of pleasure and therefore more preferable. Hence the researcher believes that the use of auditory stimulation for patients with brain injury provides the rehabilitative as well as physical assistance with most cost effective manner. Statement of the Problem: A Study to Evaluate the Effectiveness of Auditory Stimulation on Motor and Verbal Responses among Patients admitted in Intensive Care Unit with Traumatic Brain Injury at Selected Hospitals, Salem. Objectives: To assess the motor and verbal responses among patients with traumatic brain injury in experimental group and control group. To evaluate the effectiveness of auditory stimulation on motor and verbal responses among patients with traumatic brain injury in experimental group and control group. To associate motor and verbal responses among patients with traumatic brain injury with their selected demographic variables in experimental and control group. Operational Definitions: Effectiveness: Improvement of motor and verbal responses among patients with traumatic brain injury after implementing auditory stimulation along with routine nursing care as observed by Glasgow Coma Scale Score. Auditory Stimulation: In this study it refers to auditory stimulation in which classical instrumental music therapy is given to patients with traumatic brain injury using I pod for twenty minutes for three times a day. Motor function: In this study it refers to patient actively moving upper extremities or lower extremities as response towards the auditory stimulation with best motor response 6 in G C S score. Verbal response: In this study it refers to ability of the patient to respond orally towards the auditory stimulation with maximum GCS Score of 5. Traumatic brain injury: It refers to injury to the brain resulting from external mechanical force such as violent blow or jolt to the head. In this study it refers to patients diagnosed to have traumatic brain injury with GCS between 8 -12. Assumptions: Sensory stimulation may increase the motor and verbal responses among patients with traumatic brain injury. Nurses can enroll music therapy as a simple nursing intervention to promote the well being among patients with traumatic brain injury. Hypotheses: H1:There will be a significant difference in the pre test and post test motor and verbal responses among patients with traumatic brain injury after administering auditory stimulation in experimental group at P ≠¤ 0.05 level. H2:There will be a significant association between pretest scores on motor and verbal responses among patients with traumatic brain injury with their selected demographic variables in experimental group and control group at P ≠¤ 0.05 level. Delimitation: Study period is limited to 4 weeks. Projected Outcome: This study would help the nurses to enlighten their knowledge regarding auditory stimulation. Nurses can utilize music therapy as an integral part of their routine care to the brain injury patients. Conceptual Framework: Conceptual models are made up of concepts which are words describing the mental images of phenomena and proportions which are statements about concepts. It provides a schematic representation of some relationship among phenomenon. Ernestine Wiedenbach, (1964) proposed a prescriptive theory for nursing which is described as conceiving of a desired situation and the ways to attain it. Prescriptive theory directs action towards an explicit goal. The present study is based on the concept of providing auditory stimulation to patients with traumatic brain injury patients. The investigator adopted Wiedenbach’s Helping Nursing Art Theory (1964). This theory, describes the desired situation and way to be attained. It directs action towards the explicit goals. This theory has three factors Central purpose Prescription Reality Central Purpose: It refers to what a nurse wants to accomplish. It is an overall goal towards which a nurse strives. The central purpose of this study is to evaluate the effectiveness of auditory stimulation on motor and verbal responses among patients with traumatic brain injury Prescription: It refers to the plan of action for the patient. It will specify the nature of the action that will fulfil the nurse’s central purpose. The prescription of this study is providing auditory stimulation to patients with traumatic brain injury . Reality: It refers to the physical, psychological, emotional and spiritual factors that come into play in situation involving the nurses. The five realities identified by Widenbach’s are agent, recipient, goal, mean activities frame work. According to this theory, nursing practice consist of 3-steps, which are all guiding the researcher to attain the desired objectives. Step – I Identifying the need for help. Step – II Ministering the needed help. Step – III Validating that the need for help was met. Step-I: This involves determining the need for help. The investigator assesses motor and verbal response among patients with traumatic brain injury by Glasgow Coma Scale score and demographic variables through the structured interview schedule. Step-II: After identification of the patient’s needs ,the researcher facilitate the plan for care and implement it. In this study , the researcher provided auditory stimulation to the experimental group. Wiedenbach theory defines the five realities: Agent: Nurse Investigator. Recipient: Patients with traumatic brain injury. Goal: To determine the effectiveness of auditory stimulation on motor and verbal responses among patients with traumatic brain injury. Means and activities: Implementation of music therapy. Frame work and facilities : Sri Gokulam Specialty Hospital and Sri Gokulam Hospital Step-III: This is accomplished by means of validation of the prescription. It is done through the pretest and posttest assessment of the motor function and verbal response among patients with traumatic brain injury. If there are no significant changes in the perceived behaviour we need to reconstruct the experience to ascertain step – I II. Not included in study Figure-1.1: Conceptual Frame Work Based on Modified Wiedenbach’s Helping Art of Clinical Nursing Theory (1964) on Effectiveness of Auditory Stimulation on Motor and Verbal Responses among Patients with Traumatic Brain Injury. Summary: This chapter dealt with introduction, need for the study, statement of the problem, objectives, operational definitions, assumptions, delimitations, projected outcome and conceptual framework

Copyright Law And Music Piracy

Copyright Law And Music Piracy In order to understand what music piracy is one must first define it. According to Piracy (2001), music piracy is when a person utilizes copyrighted music without either purchasing it, or petitioning the songwriter, or singer for permission to use the music. In the late 20th and early years of the 21st century, this has most often occurred over the internet when a person downloads an MP3 off of the internet off of a website that does not charge the user for music downloads. Prior to the music industry and the Recording Industry, and Artists of America (RIAA) choosing to prosecute internet users who download pirated music this most frequently occurred on sites such as Napster and Kazaa (both of whom now charge for downloads). Sites such as the ITunes store that have always charged for music and video downloads have remained free of prosecution as they pay a fee to the record companies for use of the songs. The music industry has chosen several different routes in their attempts to control music piracy and copyright law violation. First, they have chosen to sue file sharing websites such as Kazaa and Napster in order to ensure that these sites are charging for music downloads. The second method they have used to stop music piracy has been to monitor internet users, and prosecute those users that download pirated music. Finally, many record companies have begun to release copyright protected music that cannot be uploaded onto computers, or file sharing networks.

Abortion: A Woman Has the Right to Choose Essay -- Argumentative Essay,

As a man, I often struggle with the thought of being able to tell a woman what she can or can not do with her body. While I may not be fond of her hairstyle, make-up, or the revealing nature of her outfit, I understand it is her body and her decision to do with it as she would see fitting. However, while I let a women express her personal freedoms to choose, there are those that view the exact opposite. The United States was founded upon the principles that everyone is guaranteed the â€Å"certain unalienable rights†¦ of life, liberty, and the pursuit of happiness† according to the Declaration of Independence (1776). Consequently, by establishing laws that hinder a woman’s innate ability to select how she can and will live her life, we impede her opportunity to be a recipient of the rights that many men and women risk their lives for. Parenting is regarded as one of the most arduous jobs in the world. There is no instruction manual on how to educate, nurture, or r ear children, as each child is different from the next. Furthermore, it is a job in which you will always be on duty, there are no vacation or sick days, and you never get paid. Not only do women endure the child rearing part, often times alone, they must also provide and maintain a steady and financial home since they are responsible for a life that can not yet function viably as an adult. Lamentably, it is due to the demands of raising children that some women choose, since they feel they are not ready, to not become a mother. Although abortion is seen as the termination of a young life, it is ultimately the choice of the woman, not the government or the opinion of society to decide whether or not a woman can choose abortion as an alternative to pregnancy. An abortion is t... ...he feudal lifestyle where women were the homemakers and men were financial providers for the families. Women are now more independent and finically able to care for themselves and their families should they choose to have one. However, it is all dependant upon their choice, which is how it should be. Works Cited Anderson, K. (2001). Wartime Women: Sex Roles, Family Relations, and the Status of Women During World War II. Berkley Books, New York. Benson, L.D. (2000). The Wife of Bath‘s Tale. Retrieved from Harvard University: www.courses.fas.harvard.edu/~chaucer/. Honey, M. (1983). â€Å"The Working-Class Woman and Recruitment Propaganda during World War II: Class Differences in the Portrayal of War Work† Journal of Women in Culture and Society, 8 (4). 672-687. University of Chicago Press: Chicago. Retrieved from http://www.jstor.org/stable/3173689

The Causes of School Violence :: Expository Cause Effect Essays Columbine

Violence in schools is an ever-growing problem in America. It seems every time we turn on the television we hear news of a new and even more disastrous event. The question we need to ask ourselves now is how can we prevent these tragedies. Many agree that looking at the behavior of students and trying to catch the problem before it escalates could be the solution. Schools increasingly believe that their responsibility is not only to teach academics, but also to curb violent, disruptive, and antisocial behavior. They recognize that underlying problems, such as bullying, teasing and learning disabilities, need to be addressed. Many of these problems were present in Eric Harris and Dylan Klebold, the adolescent murderers from Littleton, Colorado, but were not adequately addressed before the tragedy. Dylan and Eric had been quiet, intelligent boys and respectful to their teachers throughout middle school, but as they entered high school, things began to change. Dylan and Eric began to alienate themselves and became "loners". They would play violent games and were easily agitated. For a class project, Dylan and Eric made a video featuring gunmen in long coats shooting athletes in the school hallways. They were often made fun of by the "popular" crowd. Why were these signs left unaddressed? Research has shown that the students most likely to own guns and bring them to school have histories of antisocial behavior involving violations of school codes of conduct and criminal laws. Violence, typically, is used to express feelings, to manipulate others, or to retaliate against others. Warning signs include: * Inability to self-regulate emotions * Exposure to violence/abuse * Alienation/rebelliousness * Peer rejection * Substance abuse * Academic failure/ low goals, aspirations * Lack of effort in school Violent youth usually feel alienated. The key to curbing this behavior is learning to recognize these signs and getting professional help for those displaying them. The earlier the intervention, the more effective it will be. Some medical conditions have been connected with violent behavior in young people.

History report Essay

1. Life in the big cities of Europe when Columbus set sail in 1492 were unhealthy, unsanitary, and very brutal conditions. Many poor and people who couldn’t support themselves would starve to death and also many people were dying of diseases that were spreading through the cities. â€Å"For most of its people a land of violence, squalor, treachery, and intolerance. † In-migration from the countryside was a vital part to if the cities were to be saved from going extinct. Conditions with famine were harsh. â€Å"The rich ate, and ate to excess, watched by a thousand hungry eyes as they consumed their gargantuan meals. The rest of the population starved† The slightest fluctuation in food price could cause the sudden death of thousands. 2. If one ventured outside the cities of Europe to the countryside, the quality of life was no better. â€Å"Areas such as Castile and Andalusia were wracked with harvest failures that brought on mass death. † With the harsh conditions people frequently turned on each other during witchcraft hysteria. â€Å"Because of the dismal social conditions and prevailing social values it was a place filled with malice and hatred, temporarily bound by the majority in order to harry and persecute the local witch. † 3. The wealthy of Europe were preoccupied by their need for foreign luxuries. The wealthy were after silver and gold, while on Columbus’s expedition that is what they were out to seek. â€Å"The crusades had begun four centuries earlier, had increased the appetites of affluent Europeans for foreign luxuries. † Columbus had set on his expedition and reached The New Land but the native people he encountered did not have an abundance of gold like he had expected. Columbus came up with the system called the requerimento, to help encourage the Native Americans into finding gold. If they objected to the offer they would make war against the Native Americans and kill or taken slaves. 4. Columbus’s first impression on the New World was that it was filled with new opportunities and was beautiful. He wasn’t used to the different ways of the Native Americans; many didn’t wear clothing and were not as progressed or as modernized. C Columbus’s landing in the new world was significant to the Catholic Church in Spain because, †Each time the Spanish encountered a native individual they were ordered to read to the Indians a statement informing them of the truth of Christianity and the necessity to swear immediate allegiance to the Pope and to the Spanish crown. 5. The requerimiento in a way was just an excuse to be brutal to the natives because the Spanish usually didn’t wait for them to even respond and they were put into chains, also they didn’t understand the language so they had no opportunity to reply. The disease that most likely killed the Native Americans on the second voyage was malaria. The reason Spaniards weren’t as affected was because the Natives hadn’t built up immunity to the diseases they were being exposed to. â€Å"Samuel Eliot Morison diagnosed it as either malaria or something caused by drinking well water or eating strange fish. † 6. Yes, I think these words in a way apply to what the Spanish did to the native people they encountered. I think this because they were being unreasonable and for no reason being very brutal to the natives and killing them and taking them as prisoners. They weren’t even given a fair chance; the Spanish invaded the native’s land and took everything from them because of their consuming greed for gold.

Accounting Essay 7

At the end of 2011, retained earnings for the Bisk Company was $1,750. Revenue earned by the company in 2011 was $2,000, expenses paid during the period were $1,100, and dividends paid during the period were $500. Based on this information alone, retained earnings at the beginning of 2011 was [pic] |[pic] |$850. | |[pic][pic] |$1,350. | |[pic] |$4,000. | |[pic] |$2,150. | GAAP† stands for [pic] [pic] |Generally Authorized Auditing Principles | |[pic] |Government Authorized Accounting Procedures | |[pic] |Generally Applied Accounting Procedures | |[pic][pic] |Generally Accepted Accounting Principles | The total equity of Timberlake Company at the beginning of 2011 amounted to $3,500. During 2011 the company reported net income of $1,800 and paid a $500 dividend. If retained earnings at the end of 2011 is $2,200, what was beginning contributed capital? [pic] |[pic] |$2,100 | |[pic] |$3,100 | |[pic] |$400 | |[pic][pic] |$2,600 | Which of the following could represent the effects of an asset source transaction on a company's financial statements? |[pic] | [pic] |[pic] |[pic] | |[pic] |[pic] | |[pic][pic] |[pic] | |[pic] |[pic] | The Mason Company is a manufacturer of fine home furnishings. Which term best describes Mason's role in society? [pic] |[pic] |Regulatory Agency | |[pic][pic] |Conversion Agent | |[pic] |Consumer | |[pic] |Resource Owner | Which of the following could describe the effects of an asset exchange transaction on a company's financial statements? [pic] | [pic] |[pic] |[pic] | |[pic] |[pic] | |[pic][pic] |[pic] | |[pic] |[pic] | Which of the following groups has the primary responsibility for establishing generally accepted accounting principles for business entities in the United States? pic] |[pic] |U. S. Congress. | |[pic] |Internal Revenue Service. | |[pic][pic] |Financial Accounting Standards Board. | |[pic] |International Accounting Standards Board. | During 2011, Childress Company earned $800 of cash revenue, paid $400 of cash expenses, and paid a $200 cash dividend to its owners. Based on this information alone, [pic] |[pic] |net income amounted to $400. | |[pic] |total assets increased by $200. | |[pic][pic] |cash inflow from operating activi ties was $400. | |>[pic] |all of these are correct. Dividends paid by a company are shown on the [pic] |[pic] |income statement. | |[pic][pic] |statement of changes in stockholders' equity. | |[pic] |statement of cash flows. | |>[pic] |both b and c. | Asset use transactions always involve the payment of cash. [pic] |[pic][pic] |True | |>[pic] |False | The Sarbanes-Oxley Act includes several significant reforms that affect the auditing profession, but it did not reduce an audit firm's ability to provide non-audit services to its audit clients. [pic] |[pic] |True | [pic][pic] |False | Which of the following is not a common feature of ethical misconduct? [pic] |[pic] |The capacity to rationalize. | |[pic] |The presence of an opportunity. | |[pic] |The existence of pressure leading to an incentive. | |[pic][pic] |The existence of a strong system of internal controls. | After closing, only balance sheet accounts have non-zero balances. [pic] |[pic][pic] |True | |[pic] |False | After clos ing, only balance sheet accounts have non-zero balances. [pic] |[pic][pic] |True | [pic] |False | Policies and procedures designed to reduce the opportunities for fraud are often called: [pic] |[pic][pic] |internal controls | |[pic] |accounting principles | |[pic] |asset source transactions | |[pic] |financial systems | Aaronson Company experienced an accounting event that affected its financial statements as indicated below:   [pic] Which of the following accounting events could have caused these effects on ABC's statements? [pic] |[pic] |Recognized accrued salaries owed to employees. | |[pic][pic] |Earned revenue on account. | |[pic] |Issued common stock. | |[pic] |Purchased equipment on account. | The ethical standards for certified public accountants simply require that such accountants comply with applicable laws and regulations. [pic] [pic] |True | |[pic][pic] |False | Which of the following is not a component of the fraud triangle? [pic] |[pic] |Rationalization | |[pic] |Pressure | |[pic] |Opportunity | |[pic][pic] |Trust | The purpose of the accrual basis of accounting is to: [pic] |[pic] |Improve the company's earnings per share. | |[pic][pic] |Report revenue when received. | |>[pic] |Improve the matching of revenue and expense in the proper period. | |[pic] |Report expenses when cash disbursements are made. | A liability account normally has a debit balance. [pic] |[pic] |True | |[pic][pic] |False | The financial statement ratio that may be of greatest interest to a company's stockholders is the amount of its return on equity. pic] |[pic][pic] |True | |[pic] |False | A high value of the debt to asset ratio may indicate that a company has a high level of debt risk. [pic] |[pic][pic] |True | |[pic] |False | Which of the following errors would cause the debit side of a trial balance to be larger than the credit side? [pic] |[pic] |Revenue earned on account was recorded with a debit to Cash and a credit to Revenue. | |[pic] |Purchase of supplies on account was recorded with a credit to Supplies and a deb it to Accounts Payable. |[pic][pic] |Land purchased with cash was recorded with a debit to the Land account and a credit to Accounts Payable. | |>[pic] |None of these. | The Armstrong Corporation recorded a business event using T-accounts as follows:   [pic] Which of the following reflects how this event affects the company's financial statements? |[pic] | [pic] [pic][pic] |[pic] | |[pic] |[pic] | |[pic] |[pic] | |[pic] |[pic] | When a company receives cash in advance from a customer, it should debit Cash and credit Accounts Receivable. [pic] |[pic] |True | |[pic][pic] |False | The left side of a T-account is known as the: [pic] [pic] |Claims side | |[pic][pic] |Debit side | |[pic] |Credit side | |[pic] |Equity side | Debits decrease asset accounts. [pic] |[pic] |True | |[pic][pic] |False | Double entry accounting requires that every entry must include at least one debit and at least one credit. pic] |[pic][pic] |True | |[pic] |False | KMR Company provided repair service of $2,800 to a customer who paid $1,300 and promised to pay the remainder next month. Which of the following journal entries correctly records this transaction? [pic] |[pic] |[pic] | |[pic][pic] |[pic] | |[pic] |[pic] | |[pic] |[pic] |