Historical Development Of Fair Value Measurement - 1400 Words

Fair value measurement is one of the models which provide guidance on how entities should determine the fair value of financial instruments for reporting purposes. This paper discusses the Financial Accounting Standards Board (FASB) Exposure Draft issued on December 3, 2015 which proposed amendments to Fair Value Measurement (Topic 820): Disclosure Framework – Changes to the Disclosure Requirements. The paper analyzes some of the key points of the exposure draft, among other things, the history and development the concept of fair value management, the necessity of the amendments to the topic, the provisions and conceptual framework of the fair value measurement. The paper also compares and contrasts the FASB Topic 820 formerly known as to the International Accounting Standards (ISA) No. 13 of the International Financial Reporting (IFRS). Finally, the paper concludes on the response to the exposure draft. Keywords: Fair value measurement, FASB Topic 820, IAS No. 13 Historical development of Fair Value Measurement Fair value measurement has been argued to be one of the most controversial areas in accounting. Although not a new concept many accounting professionals have only in the past two decades warmed up to the theory as a means of replacing the long standing historical cost approach applied to reporting of financial statement. This deviates from centuries of traditional application of historical cost. It is maintained in literature that fair value accountingShow MoreRelatedNew Zealand Financial Accounting. Essay1522 Words   |  7 Pagesframework for measuring fair value in IFRS. This is based on a number of key concepts including unit of account; exit price; valuation premise; highest and best use; principal market; market participant assumptions and the fair value hierarchy. Fair value is an important measurement on the basis of financial reporting. It provides information about what an entity might realize if it sold an asset or might pa y to transfer a liability. In recent years, the use of fair value as a measurement basis for financialRead MoreEssay about Measurements in Accounting: Finacial Reporting578 Words   |  3 Pagesis to provide information that is useful in making business and economic decisions for internal and external users. The measurement plays a vital role in preparing a reliable and fair report cause it determines how the report shows the entity’s financial position and performance. 2. Measurement 2.1 Definition The conceptual framework gives a definition of measurement: â€Å"Measurement is the process of determining the monetary amounts at which the elements of the financial statements are to be recognizedRead MoreDefining Fair Value Essay1280 Words   |  6 PagesIFRS: Companies may use either historical cost or revalued amount. Revalued amount is fair value at date of revaluation less subsequent accumulated depreciation and impairment losses (Touche, 2009). Canadian and U.S. GAAP use historical cost as the basis of measurement for property, plant and equipment (Touche, 2009). Revaluations are prohibited in both Canadian and U.S. GAAP (Touche, 2009). So what does that mean for companies not sure of what to choose or needs guidance? Even when a particularRead MoreEssay on Financial Accounting Theory1727 Words   |  7 Pagesï » ¿QUESTION 1 a. Outline the objective and the principles of a theory that prescribes fair value accounting. Fair value accounting is to measure selected assets at fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. The objective of fair value accounting is linked with the objective of ‘decision usefulness’ of general purpose financial reporting. That is, to provide relevant information thatRead MoreAccurate Accounting Measurement: Fair Value Measurement Essay1315 Words   |  6 PagesFair value measurement: The Standard defines fair value as â€Å"the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date†. This is sometimes referred to as an â€Å"exit price†.(AASB13) IFRS 13 IFRS 13, Fair Value Measurement, was adopted by the International Accounting Standard Board on May 12, 2011. IFRS 13 provides guidance for how to perform fair value measurement under IFRS and takes effect on JanuaryRead MoreThe Impact Of Accounting And Information Technology1704 Words   |  7 PagesINFORMATION TECHNOLOGY Application of basic accounting theory is based on financial accounting practices used in the formation of a series of methods of the theory, mainly the development and implementation of accounting practice norms, is to guide and constrain accounting standards, the basis for evaluation of accounting. The development of accounting and information technology has given an impact to the accounting objectives, accounting assumptions and accounting information technology. Accounting objectiveRead MoreThe Financial Accounting Standards Board1621 Words   |  7 PagesIn September of 2006, The Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards No. 157: Fair Value Measurements (FAS 157) to provide guidance about how entities should determine fair value estimations for financial reporting purposes. These guidelines coincide with the conceptual framework and provide a baseline for accounting professionals to gauge the true worth of an asset. The goal of the conceptual framework to provide clear concise information acrossRead MoreRuckman Case1559 Words   |  7 Pagesyour client can tell the difference. 2. In the â€Å"Needed to Convert?† column, very briefly describe the information you would need in order to convert the U.S. GAAP statements to comply with IFRS. If you were going to make a journal entry, what measurement or other information would you need? Please follow the bullet format I used below, if feasible. For an example – see â€Å"Inventory Flow assumption† below, which I completed for you. | Item | GAAP | IFRS | Needed to Convert to IFRS? | | IncomeRead MoreIas / Ifrs Vs Us Gaap1275 Words   |  6 PagesIAS 38, Goodwill is covered by IFRS 3. SIC 32 was issued in 2002 to elaborate on conditions discussed in IAS 38. SIC 32: Intangible Assets Website Costs acknowledges the five steps of website development: planning, application and infrastructure development, graphical design development, content development, and operating. Under SIC 32, a website emerging from creation should be recognized as an intangible asset if its conditions comply with the standards stated in IAS 38. The planning stage is mostRead MoreQuestion Questions On Accounting Theory1997 Words   |  8 Pagescontroversies in measurements of financial accounting why they are developed. And in the second part we focus on why the recent standards issued moved from historical cost to fair value. Why the Conceptual Framework is not stipulate to make an alternate of historical cost like fair value. In the third part we are asked about measurement choices and what are they impact on organization if we choose wrong measurements. Body I-Accounting measurement is a controversial issue. Accounting measurements are fiat

Rwanda And Genocide Of The Twentieth Century - 1370 Words

Destexhe, Alain. Rwanda and Genocide in the Twentieth Century. New York, New York: New York University Press: 1995 Argues that the Hutu and Tutsi do not have a deep rooted hatred towards each other-- they shared a language, followed the same traditions, and lived in the same areas. Determines that the root of these tensions was the exaggeration of stereotypes by those in power. Indeed, politicians often played the ethnic card to explain away political difficulties. It was through political plays that this distinction became relevant. ___________________________________________ Strauss, Scott. The Order of Genocide: Race, Power, and War in Rwanda. Ithaca, New York: Cornell University Press, 2006 the hateful sentiment towards the Tutsi combined with the orders to kill this population allowed powerful local leaders-- mayors, priests, and the like- to take control of the Hutu populations and affirm their compliance Rwandan state government had high leves of influence on local levels of government, and thus highly effective at civilian mobilization. This, combined with governmental sponsored anti-Tutsi propaganda led to the association of killing Tutsi with compliance to defacto policy. the killings were legitimized through the rational that the eradication of the Tutsi would eliminating a threat, on self protection, and the re-establishment of order after the chaos that ocurred after the death of Habyramina Argues that the killings depended on the idea that TutsisShow MoreRelatedForensic Anthropology In War Crimes. The End Of The Twentieth1199 Words   |  5 PagesForensic Anthropology in War Crimes The end of the twentieth century was a particularly dark time in history in regards to human rights abuses and genocide. In 1948, the United Nations proposed and approved the Convention on the Prevention and Punishment of the Crime of Genocide (CPPCG). This convention, put into force in 1951, confirmed that genocide, whether committed in time of peace or in time of war, is a crime under international law and that the contracting parties would undertake actionsRead MoreSpeech On The Hitler Youth913 Words   |  4 Pagessoldiers in WWII, as well as the older ex-members. Perhaps the Hitler Youth members played the roles of enforcers of the killing program and pressured others into doing the same. A further demonstration of latent prejudice in twentieth century societies contributing to genocide is the lack of large-scale support for the Jews from outsiders. According to Shlomo Aronson, the Allied Powers had influence in the Holocaust and could have taken steps to lessen the plight of the Jews, but instead turned aRead MoreGeneral Karenzi Karake Is Part Of The International Community755 Words   |  4 PagesPresident Juvenal Habyarimana assassination while flying back to Rwanda by unknown fighters triggered the last genocide of the twentieth century. The Rwandan Genocide or also named the 1994 Genocide against the Tutsis, ravaged the entire country as neighbours killed neighbours. Genocide perpetrators claimed that the massacres were required in order to protect the nation from the invading Tutsi-dominated Rwanda Patriotic Front (RPF), which Rwanda had been fighting since 1990. It was the belief that the RPFRead MoreGhosts of Rwanda Essay1374 Words   |  6 PagesGhosts of Rwanda Reflection Does the Genocide in Rwanda have a singular cause? I do not believe so; the cause of genocide in Rwanda in 1994 was due to years of built up hatred between the Tutsis and the Hutus along with many other occurrences. The Rwandan Genocide is no exception with many variables contributing to the horrific events that took place. According to the documentary Ghosts of Rwanda, in 1994, Rwanda experienced a premeditated, systematic and state sponsored genocide with the aimRead MoreCrimes in Rwandan Genocide, the Algerian War, and the Holocaust1444 Words   |  6 PagesIn the twentieth century there were many horrific events where civilians were sought out to be exploited in very violent manners. There were many conflicts that display this form of violence against humans in the twentieth century, but the 3 that stand out and best represent are the Rwandan Genocide, the Algerian War, along with the most horrific display of violence against civilians, the Holocaust. These 3 instances are geographically diverse as well as being 3 completely different forms of violentRead MoreInternational Community Is Culpable For The Rwandan Genocide1376 Words   |  6 PagesApril to June 1994, in a mere 100 days, approximately 800,000 Tutsi and moderate Hutu were murdered during the Rwandan genocide (Destexhe, 1994). The international community failed to prevent or stop this slaughter. Considering the horrific nature of this genocide and the vast number of victims, there is a question whether the international community is culpable for the Rwandan genocide; specifically, the role of its key players, the US, the UN, France and Belgium. I will argue that the internationalRead MoreViolence that Took Place in the Twentieth Century905 Words   |  4 PagesIn the twentieth century humanity experienced violence on a wider scale than ever before. This violence took the name of war, revolution, genocide, as well as various other attempts to provide an explanation for the amount of human sacrifice and loss. Through these events billions of people came face to face with experiences that challenged their concept of humanity. Humanity is a seemingly well founded idea that humans were innately separate from beasts and animals; this idea is required by a centralRead MoreThe Rwandan Genocide of 19941183 Words   |  5 Pagesterrible event occurred in Rwanda, and it is known as the Rwandan Genocide. Genocide can be described as a one sided mass killing in which the state or other authority intends to destroy a group, as that group and membership in it are identified by the perpetrator. (Hintjens, 1999) This is exactly what took place in Rwanda in 1994. In Rwanda the population was mostly Hutu (84%) and had two minorities, Tutsi (15%) and Twa (1%). (Hoex, 2010) The perpetrators of the genocide were the Hutu majorityRead More The Crisis in Darfur, Sudan Essay832 Words   |  4 PagesThe Crisis in Darfur, Sudan Genocide, the attempt to destroy a people because of their presumed race or ethnicity, remains alive and well. The definition of genocide as given in the Websters Dictionary is The deliberate and systematic extermination of a national, racial, political, or cultural group. This definition depicts the situation in 1994 of Rwanda, a small and poor central African country. What makes this crisis particularly shocking is the structural character of the violence:Read MoreExtermination in Genocide1105 Words   |  5 PagesMarch 2012 Extermination in Genocide All genocides that have occurred in human history include various stages that are usually present; however, extermination, the 7th stage of genocide, is one that is present in all genocides. From the Armenian genocide and Darfur genocide, to the Rwandan and Jewish genocides, extermination is ever present in all of these. Extermination is explained to be mass killings of people, which defines the legal term â€Å"genocide†, and is caused when the killers

Literature Survey of Methods of Data Encryption Free Essays

Chapter 2 LITERATURE SURVEY This chapter deals with the assorted documents that is been referred in order to implement this undertaking. It address the techniques that has been implemented in order to supply the security and the privateness for the information has to be stored on to the cloud. The below subdivision shows the antecedently used techniques. We will write a custom essay sample on Literature Survey of Methods of Data Encryption or any similar topic only for you Order Now [ 1 ] This paper tells about the Providing secure and ei ¬?cient entree to big graduated table outsourced information is an of import constituent of cloud calculating. In this paper, we propose a mechanism to work out this job in owner-write-users-read applications. We propose to code every information block with a dii ¬Ã‹â€ erent key so that i ¬Ã¢â‚¬Å¡exible cryptography-based entree control can be achieved. Through the acceptance of cardinal derivation methods, the proprietor needs to keep merely a few secrets. Analysis shows that the cardinal derivation process utilizing hash maps will present really limited calculation operating expense. We propose to utilize over-encryption and/or lazy annulment to forestall revoked users from acquiring entree to updated information blocks. We design mechanisms to manage both updates to outsourced informations and alterations in user entree rights. We investigate the operating expense and safety of the proposed attack, and survey mechanism s to better informations entree ei ¬?ciency. [ 2 ] Online personal wellness record ( PHR ) enables patients to pull off their ain medical records in a centralised manner, which greatly facilitates the storage, entree and sharing of personal wellness informations. With the outgrowth of cloud computer science, it is attractive for the PHR service suppliers to switch their PHR applications and storage into the cloud, in order to bask the elastic resources and cut down the operational cost. However, by hive awaying PHRs in the cloud, the patients lose physical control to their personal wellness informations, which makes it necessary for each patient to code her PHR information earlier uploading to the cloud waiters. Under encoding, it is disputing to accomplish i ¬?ne-grained entree control to PHR informations in a scalable and ei ¬?cient manner. For each patient, the PHR informations should be encrypted so that it is scalable with the figure of users holding entree. Besides, since there are multiple proprietors ( patients ) in a PHR system and every proprietor would code her PHR i ¬?les utilizing a dii ¬Ã‹â€ erent set of cryptanalytic keys, it is of import to cut down the cardinal distribution complexness in such multi-owner scenes. Existing cryptographic enforced entree control strategies are largely designed for the single-owner scenarios. In this paper, we propose a fresh model for entree control to PHRs within cloud calculating environment. To enable i ¬?ne-grained and scalable entree control for PHRs, we leverage attribute based encoding ( ABE ) techniques to code each patients’ PHR information. To cut down the cardinal distribution complexness, we divide the system into multiple security spheres, where each sphere manages merely a subset of the users. In this manner, each patient has full control over her ain privateness, and the cardinal direction complexness is reduced dramatically. Our proposed strategy is besides i ¬Ã¢â‚¬Å¡exible, in that it supports ei ¬?cient and on-demand annulment of user entree rights, and break-glass entree under exigency scenarios. [ 3 ] Attribute-based encoding ( ABE ) is a new vision for public cardinal encoding that allows users to code and decode messages based on user properties. For illustration, a user can make a ciphertext that can be decrypted merely by other users with properties fulfilling ( â€Å"Faculty† OR ( â€Å"PhD Student† AND â€Å"Quals Completed† ) ) . Given its expressiveness, ABE is presently being considered for many cloud storage and calculating applications. However, one of the chief efficiency drawbacks of ABE is that the size of the ciphertext and the clip required to decode it grows with the complexness of the entree expression. In this work, we propose anew paradigm for ABE that mostly eliminates this operating expense for users. Suppose that ABE ciphertexts are stored in the cloud. We show how a user can supply the cloud with a individual transmutation key that allows the cloud to interpret any ABE ciphertext satisi ¬?ed by that user’s attributes into a ( constant-size ) El Gamal-style ciphertext, without the cloud being able to read any portion of the user’s messages. To exactly dei ¬?ne and show the advantages of this attack, we provide new security dei ¬?nitions for both CPA and replayable CCA security with outsourcing, several new buildings, an execution of our algorithms and elaborate public presentation measurings. In a typical coni ¬?guration, the user saves signii ¬?cantly on both bandwidth and decoding clip, without increasing the figure of transmittals. [ 4 ] We consider the job of building a secure cloud storage service to which users outsource sensitive informations for sharing with others where, in peculiar, the service supplier is non wholly trusted by the client. Cloud storage service denotes an architectural displacement toward thin clients and handily centralized proviso of both calculating and storage resources. When using cloud storage for secure informations sharing, one of the chief motivation jobs of this architecture is supplying thin clients with both strong informations coni ¬?dentiality and i ¬Ã¢â‚¬Å¡exible i ¬?ne-grained entree control without enforcing extra cost on them ( clients ) . To accomplish this end, we propose a fresh information sharing protocol by uniting and working two of the latest property based cryptanalytic techniques, attribute-based encoding ( ABE ) and attribute-based signature ( ABS ) . Furthermore, we besides give a elaborate comparing of our strategy with several latest bing strategies. [ 5 ] Ciphertext-Policy Attribute Based Encryption ( CP-ABE ) is a promising cryptanalytic primitive for i ¬?ne-grained entree control of shared informations. In CP-ABE, each user is associated with a set of properties and informations are encrypted with entree constructions on properties. A user is able to decode a ciphertext if and merely if his properties satisfy the ciphertext entree construction. Beside this basic belongings, practical applications normally have other demands. In this paper we focus on an of import issue of attribute annulment which is cumbrous for CP-ABE strategies. In peculiar, we resolve this ambitious issue by sing more practical scenarios in which semi-trustable online placeholder waiters are available. As compared to bing strategies, our proposed solution enables the authorization to revoke user properties with minimum ei ¬Ã‹â€ ort. We achieve this by unambiguously incorporating the technique of proxy re-encryption with CP-ABE, and enable the authoriza tion to depute most of arduous undertakings to proxy waiters. Formal analysis shows that our proposed strategy is demonstrably unafraid against chosen ciphertext onslaughts. In add-on, we show that our technique can besides be applicable to the Key-Policy Attribute Based Encryption ( KP-ABE ) opposite number. [ 6 ] Data entree control is an effectual manner to guarantee informations security in the cloud. However, due to data outsourcing and untrusted cloud waiters, the informations entree control becomes a ambitious issue in cloud storage systems. Existing entree control strategies are no longer applicable to overcast storage systems, because they either produce multiple encrypted transcripts of the same information or necessitate a to the full trusted cloud waiter. CiphertextPolicy Attribute- based Encryption ( CP-ABE ) is a promising technique for entree control of encrypted information. However, due to the inefi ¬?ciency of decoding and annulment, bing CPABE strategies can non be straight applied to build informations entree control strategy for multi-authority cloud storage systems, where users may keep properties from multiple governments. In this paper, we propose DAC-MACS ( Data Access Control for Multi-Authority Cloud Storage ) , an effectual and unafraid informations entree control strategy with efi ¬?cient decoding and annulment. Specii ¬?cally, we construct a new multi-authority CP-ABE strategy with efi ¬?cient decoding, and besides plan an efi ¬?cient property annulment method that can accomplish both forward security and backward security. We further suggest an extended informations entree control strategy ( EDAC-MACS ) , which is unafraid under weaker security premises. [ 7 ] We propose a new theoretical account for informations storage and entree in clouds. Our scheme avoids hive awaying multiple encrypted transcripts of same informations. In our model for secure informations storage, cloud shops encrypted informations ( without being able to decode them ) . The chief freshness of our theoretical account is add-on of cardinal distribution centres ( KDCs ) . We propose DACC ( Distributed Access Control in Clouds ) algorithm, where one or more KDCs distribute keys to informations proprietors and users. KDC may supply entree to peculiar i ¬?elds in all records. Therefore, a individual key replaces separate keys from proprietors. Owners and users are assigned certain set of properties. Owner encrypts the information with the properties it has and shops them in the cloud. The users with fiting set of properties can recover the information from the cloud. We apply attribute-based encoding based on bilinear couplings on elliptic curves. The strategy is collusion secure ; two users can non together decrypt any informations that none of them has single right to entree. DACC besides supports annulment of users, without redistributing keys to all the users of cloud services. We show that our attack consequences in lower communicating, calculation and storage operating expenses, compared to bing theoretical accounts and strategies. [ 8 ] Ciphertext Policy Attribute Based Encryption ( CPABE ) enables users’ encoding with an entree construction while delegating decoding capableness in conformity with attribute sets. In this paper, we study central-control annulment in CPABE environment, where the proposed key coevals, encoding and decoding algorithms closely comply with CPABE theoretical account, and cardinal update algorithm is developed. In add-on, we inherit the most efi ¬?cient annulment techniques to better the efi ¬?ciency of our cardinal update algorithm. With our strategy, users can remain attribute anon. while being associated with a alone identii ¬?er in system manager’s position, hence revoking malicious users’ decoding capablenesss harmonizing to their alone identii ¬?ers would non impact honest users’ decoding. Our strategy can be proved chosen plaintext secure based on Decisional Bilinear Difi ¬?e-Hellman ( DBDH ) premise in the standard theoretical account. We besides provide efi ¬?ciency analysis and some extensions including deputation capableness and chosen ciphertext security. [ 9 ] Secure outsourcing of calculation to an untrusted ( cloud ) service supplier is going more and more of import. Pure cryptanalytic solutions based on to the full homomorphic and verii ¬?able encoding, late proposed, are assuring but sui ¬Ã‹â€ er from really high latency. Other proposals perform the whole calculation on tamper-proof hardware and normally sui ¬Ã‹â€ er from the the same job. Trusted computer science ( TC ) is another assuring attack that uses trusted package and hardware constituents on calculating platforms to supply utile mechanisms such as attestation leting the information proprietor to verify the unity of the cloud and its calculation. However, on the one manus these solutions require trust in hardware ( CPU, trusted calculating faculties ) that are under the physical control of the cloud supplier, and on the other manus they still have to confront the challenge of run-time attestation. In this paper we focus on applications where the latency of the calculation should be minimized, i.e. , the clip from subjecting the question until having the result of the calculation should be every bit little as possible. To accomplish this we show how to unite a sure hardware item ( e.g. , a cryptanalytic coprocessor or provided by the client ) with Secure Function Evaluation ( SFE ) to calculate arbitrary maps on secret ( encrypted ) informations where the calculation leaks no information and is verii ¬?able. The item is used in the apparatus stage merely whereas in the time-critical online stage the cloud computes the encrypted map on encrypted informations utilizing symmetric encoding primitives merely and without any interaction with other entities. [ 10 ] The cardinal barrier to widespread consumption of cloud computer science is the deficiency of trust in clouds by possible clients. While preventative controls for security and privateness steps are actively being researched, there is still small focal point on investigator controls related to overcast answerability and auditability. The complexness ensuing from the sheer sum of virtualization and informations distribution carried out in current clouds has besides revealed an pressing demand for research in cloud answerability, as has the displacement in focal point of client concerns from waiter wellness and use to the unity and safety of end-users ‘ informations. This paper discusses cardinal challenges in accomplishing a sure cloud through the usage of investigator controls, and presents the TrustCloud model, which addresses answerability in cloud calculating via proficient and policy-based attacks. [ 11 ] We introduce a new and various cryptanalytic primitive called Attribute-Based Signatures ( ABS ) , in which a signature attests non to the individuality of the person who endorsed a message, but alternatively to a ( perchance composite ) claim sing the properties she posseses. ABS oi ¬Ã‹â€ ers: – A strong unforgeability warrant for the verii ¬?er, that the signature was produced by a individual party whose properties satisfy the claim being made ; i.e. , non by a collusion of persons who pooled their properties together. – A strong privateness warrant for the signer, that the signature reveals nil about the individuality or properties of the signer beyond what is explicitly revealed by the claim being made. We officially dei ¬?ne the security demands of ABS as a cryptanalytic primitive, and so depict an ei ¬?cient ABS building based on groups with bilinear couplings. We prove that our building is secure in the generic group theoretical account. Finally, we illustrate several applications of this new tool ; in peculiar, ABS i ¬?lls a critical security demand in attribute-based messaging ( ABM ) systems. A powerful characteristic of our ABS building is that unlike many other attribute-based cryptanalytic primitives, it can be readily used in a multi-authority scene, wherein users can do claims affecting combinations of properties issued by independent and reciprocally mistrusting governments. [ 12 ] The secured informations sharing is provided between the information proprietor and user based on the user’s properties. It achieves more secure and all right grained informations entree control in the informations sharing system. Data security is the cardinal concern in the distributed system. Cryptanalytic methods are used to implement the entree policies of users. But here the cardinal coevals centre ( escrow ) can obtain the messages directing between the users by bring forthing the private key. This is referred as Key escrow job. This job can be solved by escrow free key coevals utilizing 3PC ( Three Party Computation ) . Thus the proposed system gives the greater public presentation and security to the distributed informations sharing system. [ 13 ] This paper proposes aâ€Å"Mesh Signatures†which defines the mesh signature primitive as an anon. signature similar in spirit to pealing signatures, but with a much richer linguistic communication for showing signer ambiguity. The linguistic communication can stand for complex entree constructions, and in peculiar allows single signature constituents to be replaced with complete certification ironss. Because keep backing one’s public key from position is no longer a shield against being named as a possible cosigner, mesh signatures may be used as a ring signature with mandatory registration. We give an efficient building based on bilinear maps in the common random threading theoretical account. Our signatures have additive size, achieve everlasting perfect namelessness, and cut down to really efficient ring signatures without random prophets as a particular instance. Mesh signatures generalise this impression to monotone entree constructions represent able as a t ree, whose interior node are And, Or, and Threshold Gatess. How to cite Literature Survey of Methods of Data Encryption, Essay examples

Management Studies Relation Law Enforcement â€Myassignmenthelp.Com

Question: Discuss About The Management Studies Relation Law Enforcement? Answer: Introduction The success of a management can best be known for his ability to communicate performance expectations effectively to his or her subordinates. A manager should be an individual who is able to communicate effectively to his or her employees. In the communication process, he or she should be able to convey information regarding performance expectations to the employees in a clear and direct manner. Employees pay attention and focus their energy on what is viewed by the manager as being important. When employees realize that their manager is focused towards the performance of a given activity, then they will equally put an effort to ensure that it becomes successful. However, employees may not at times respond positively and as faster as required. In some cases, the manager may be forced to frequently make impromptu visits to the working places of junior employees to confirm whether they are actually working towards the set goals of the organization or not (Khanka, 2007). A successful ma nager doesnt have to behave that way. Strategies on how best to communicate performance expectations to a junior staff Effective communication has the power to change the way in which employees carry out their duties as outlined by the organization. Effective communication creates a good working environment where employees feel free and comfortable (Government Printing Office, 2011). They would hence put all their efforts and work towards the goals of the organization. In order to achieve this, managers must employ the following strategies; Leading by example Leading by example is whereby the manager would not shy away from his or her responsibilities. Where possible, the manager should move a step ahead and assist his employees in carrying out some of their responsibilities and duties. History has shown that most of the successful managers in the past have employed the strategy of leading by example. The strategy has therefore been tested to be effective. It sounds crazy when a manager asks his junior employees to carry out some duties in the organization, yet he is not willing to lead them in carrying out the duties (American Management Association, 2016). There are managers who would request their junior employees to work an extra hour every day so that the organization can meet its goals. At the same time, the manager leaves much early. Such managers believe that their duty is simply to give orders as the employees follow. Employees are not able to successfully work as a team in such an environment. None can trust a manager who askers for the operations and team responsibility from the rest of the rest of the employees, yet he does the contrary (PAYNE, 2007). Alexander the great was a powerful leader and soldier. He is still envied by many people today. He won many battles with the assistance of his army. He practiced good management skills in the management of his army. Alexander was the commander and he led his soldiers in many battles which they won with ease. He never sat back whenever he sent his soldiers out to the fields to fight wars. Instead, he joined in the war front. His presence on the battlefield along with his soldiers made the soldiers feel motivated. They, therefore, fought very hard since they never wanted to witness their commander fail after making all that effort. Had Alexander sat back in his palace as his soldiers fought, perhaps he would not have made it to the history books that have been read over the years (Martinuzzi, 2017). A leader who communicates an order to junior staff and then does contrary to what has been communicated is bound to fail. The employees would not follow the orders provided by the manager w ith a lot of enthusiasm. The junior staff would immediately conclude that the manager is not serious about the activities of the organization. They would no longer believe in the manager (Khanka, 2007). Good managers encourage their junior employees to work harder by joining and working with them in their areas of duty. By so doing, employees would be excited. They would develop trust in the manager and follow the vision that has been set by such leaders. The productivity of an organization would drop immediately if employees of an organization dont trust their manager. Enthusiasm would also likely to disappear. Goals that may have been set by the manager so as to be achieved by the employees would simply disappear. Its generally very difficult to motivate employees when they have lost confidence in their leader. A manager loses nothing by joining his employees in carrying out duties of the organization. It is even an added advantage to the organization when its manager leads by example. The manager would hence be able to direct his employees on the activities that he would like to be carried out in the organization. Such directives are best followed when the manager himself is present so that he or she can provide an example to the rest of his employees. It is the responsibility of every leader to convince their junior employees to believe in them. However, that would only be possible if the leader is able to lead by example. Action speaks louder than words. Employees learn better from the actions of their manager than from the verbal instructions that are said to them (Edwards, Scott, Raju, 2003). The following are the four main ways in which a manager can lead by example; Setting right examples Most leaders are in their positions because they have proved beyond doubt that they have the capacity to perform well in their areas of specialization (Edwards, Scott, Raju, 2003). The leader should, therefore, led by example such that the employees are able to judge is their leader has what it takes to be in his position of leadership. Most of the executive jobs that are done by managers are less physical. However, they require a lot of critical thinking. Managers should communicate to their subordinates and convince them that he has what it takes to lead an organization to success. Handle all the stuff that the junior staff consider as tuff A manager should not be ashamed of being flattened by members of its staff. What counts is the manner in which he or she rises to his or her feet. The manager should acknowledge his or her shortcomings. He should then think of ways of remedying them by enrolling for further training in the areas. Junior staff should be led by people who are ready to lower themselves and assist the juniors. The manager should handle all the tasks and issues that his junior staffs are afraid of facing. Issues such as an impending danger, a fierce rival or competitor or conflict at the workplace should be addressed by the manager himself. Junior staff should have the feeling that they are working under a manager who is never afraid. They should know that they are led by someone who is ready to face challenges without fear. In addition, the junior staff of the organization should know that their manager would not be afraid to back off if the challenge is extremely difficult. That would ensure that the or ganization remains intact so that they remain to fight on another day (Marrelli, 2013). There are issues that may break down an organization if the manager decides to face them head on even after realizing the impending dangers. Embracing teamwork Leadership is not an individual responsibility. Managers are there to show the direction to the rest of their staff. The staff members would then move in that particular direction. At the same time, the leader must be willing to assist the employees in carrying the load. The manager should work in collaboration with his employees so that he too can earn credibility whenever the team celebrates success for work well done. Studies have shown that leaders earn respect from their employees when they are able to stand out in the spotlight and defend their organizations in the face of crisis. Such commitment shown by managers promotes respect among employees of the organizations (Baker, 2006). They embrace one another and work as a team to accomplish a common goal. Gathering the junior staff as a group and talking directly to them Expectations should be communicated to junior employees in a manner in which they are able to understand them and also relate to them with ease. The manager should connect the expectations of the organization to those of the employees. By so doing, the employees would be able to relate the two and anticipate the impact that fulfilling the goals of the organization would have on their individual goals. The employees would, therefore, be encouraged to work tirelessly hard so that the organization is able to fulfill its set goals (Edwards, Scott, Raju, 2003). They would realize that by fulfilling the goals of the organization, they would automatically meat their individual goals. The manager should communicate the performance expectations to the employees as a group. It is during such meetings that the manager can communicate to the employees the vision and mission of the organization. Group meeting communicates a feeling of togetherness to the employees. The employees are therefore encouraged to embrace each other and work as a team towards a common goal. When a manager communicates to employees at a personal level, some of the employees would feel targeted even when they are not actually targeted by the manager (Schermerhorn, 2008). In addition, they would waste a lot of time trying to find out if similar information was passed to all the employees or not. Some of the employees may end up conveying misleading information to the rest and hence creating divisions among the employees. In the process of talking to the junior staff as a group, the manager should positively talk about the expectations (Francis Albright, 2002). He or she should affirm the expectations that are already working. In addition, he should appreciate the efforts that have already been made by the employees. He should relate the efforts of the employees to the expected performance expectations . The junior employees should be encouraged to perform much better. Such complements would make them push themselves further. If there was a positive deviation in production during the previous month, then the manager should communicate the same to the employees. They should know that the manager acknowledges and appreciate their efforts (Miller, 2004). In auditing, he should communicate to them that such accomplishments would go a long way in enabling the organization to meet its performance expectations at the end. It is important for the manager to identify all possible opportunities for praising the employees. If possible they should be rewarded for the good performance that would motivate them further (Schafer, 2008). By meeting the employees, they are able to develop confidence. They would be able to express themselves freely. They would hence be able to raise their concerns with the manager and also give out their opinions. The face to face meeting between the manager and he employees promotes honesty (Raines, 2012). The manager would honestly respond to the queries of the junior employees. When he doesnt know something or when something lacks in the organization, then the manager should come out in the open and communicate the information to the employees without fear. The honesty of leaders bread trusts that employees have in them. When a problem arises, the junior employees would also be honest with the manager. They would not hide any information (Baker, 2006). They would be able to furnish the manager with the right information as soon as possible as a result of the trust that exists between them and their manager. Conclusion Good leadership is determined by the character and commitment of the manager to ensure that an organization achieves its goals. The goals can only be achieved when the manager is able to effectively communicate performance expectations to his or her staff members, particularly the junior staff. The leader must, therefore, come up with strategies that he would best use to communicate performance expectations to the staff members. The best mode of communicating to the staff is through action. The manager should also take part in the duties that are carried out by the junior staff. By so doing, he will be an example to them. They would, therefore, work hard to prove to the manager that they can equally compete against him. Another good strategy is embracing direct communication to staff members as a group. Such communication creates a feeling of togetherness among the employees. They are able to share responsibilities. The junior staff also gets an opportunity whereby they can benefit f rom advice from their seniors in regard to the expected performance expectations of the organization. There is a scenario where officers are avoiding confrontational situations. The behavior is creating conflict at the workplace. There is the likelihood that the conflict can potentially disrupt the smooth operation of the station. As the sergeant in charge of the station, there is need to come up with measures that would ensure that the conflict doesnt escalate to a level where the station may become dysfunctional. The following is a strategy that can best be used by the sergeant in solving the confrontation situation. The sergeant is the leader within the police station. He or she must, therefore, ensure that the station doesnt become dysfunctional. The confrontational behavior among the police officers is likely to fall out of hand. The sergeant must, therefore, move with speed and ensure that order is restored in the station (American Management Association, 2016). Bringing the parties on a common table can present an easy way of solving the problem at hand. Employees often feel relieved when they get an opportunity to present their concerns. The sergeant should present all the parties with an opportunity so that they can raise their concerns. Such an opportunity presents a level playground since everyone would be able to share his side of the story regarding the confrontation that is being experienced in the station (Cloke Goldsmith, 2011). All the officers would feel relieved as they would be able to speak freely without any kind of embarrassment. That should be followed by the following step s; The problem whereby the officers are involved in confrontation must have started at one particular time. The sergeant should, therefore, find out from the officer to establish what might have been the origin of the entire problem (Dana, 2011). This can easily be done by giving the aggrieved parties an opportunity to present their cases. The right solution to the problem would only be arrived at if the sergeant has established the real cause of the problem. By identifying the root of the problem, it would be easier to identify the police officer who must have started the entire problem which is about to threaten the peace and harmony in the station (Whisenand, 2007). It is important to reconcile the officers once the offender has been identified. The offender may be punished but that should not come as the immediate solution. Punishing an officer would escalate hatred between him or her and the rest. The sergeant is a leader and must, therefore, exercise leadership qualities of conflict resolution before taking stringent measures (Doherty Guyler, 2008). He or she needs to explain to all the officers who are involved in the confrontation that conflict in inevitable among people in places of work. People who come from diverse backgrounds have been brought up in different ways and hence they are likely to be involved in the disagreement (Martinuzzi, 2017). More focus should, therefore, be put on the problem and not on the involved parties. The focus should only shift to the individual who is the course of the problem once an analysis has been done and it has been established that he or she is actually the cause. The sergeant should encourage the employees to embrace one another irrespective of their backgrounds. The situation should objectively be analyzed (Doherty Guyler, 2008). The sergeant may be forced to reassign the roles that are played by each officer in the station so that the involved parties can avoid each other. By so doing, there will be no further confrontation. There is also the possibility that the sergeant can bring on board the human resource management or a consultant. The human resource manager or a consultant would be able to improvise a program that would assist the station in solving future conflicts (Raines, 2012). The confrontation between the officers may have brought about the drastic difference, but the officers can come to an agreement on some issues. Reaching a common ground is a significant step. It would help in the building of the rapport which has been lost between the aggrieved parties. Some of the issues whereby a consensus can be reached are such as an agreement on the problem at hand (Miller, 2004). The final solution should be in accordance with the goals of the organization. At the same time, the involved parties should feel satisfied. A lot of time may pass before the point is reached, but it is worth it. The aggrieved parties will finally have to look for a compromise so that the problem is put to rest (Doherty Guyler, 2008). The sergeant would have shown a leadership quality by providing a sense of ownership to the parties who are involved in a confrontation (Lipsky, Seeber, Fincher, 2003). The sergeant may also be forced at this point to impose a solution. That can be done in a situation where a consensus has failed. The parties would hence be forced to comply if such situation is reached. It is not easy to solve conflicts between parties which are in confrontation. There are conflicts which cannot be solved. However, the best solution approach is through inviting the aggrieved parties so that a consensus can be reached. Punishment is not necessarily the best method of solving problems, the particular confrontation between police officers. The officers are regarded as disciplined and hence should not be involved in any kind of confrontation. There is no any kind of punishment that can be given to them other than them being dismissed from the service (Cloke Goldsmith, 2011). Such dismissal would be harsh to them. It is important to note that confrontation between employees exists in almost all professions. The only way of addressing them is through dialogue. There are other people who depend on the officers for their living. Dismissal of such officers on such simple grounds would hence have a negative impact on their dependents. It is important for conflict situations to be approached in the right way. If that is done,The sergeant is the supervi sor and once someone assumes the position than his role changes. He becomes a manager and is therefore tasked with managerial responsibilities. He should assemble all his juniors and show them how he would like the activities in the institution to be done. The supervisor should not perform all the roles (H. Miller, 2004). He or she should delegate some of his responsibilities to the junior staff. The junior staff would hence be motivated and they would perform much better in an attempt to please the supervisor. The duties may not be much for the supervisor, but it would be necessary to involve the junior staff members too. As a result, the supervisor would still be able to attain the goals of the organization through the employees. In most cases, leaders earn respect from other people because of the skills that they possess and not because of the positions that they hold (Miller, 2004). A delegation of responsibility to other employees within the organization would therefore not ha ve an effect on the respect that people have towards the supervisor. However, its necessary for the supervisor to be The police supervisor should embrace effective communication (Johnson, 2004). Communication between the supervisor and the junior staff promotes trust and mutual understanding between the two. There is nothing that can be successful when communication is not embraced. Marriages and relationships to demand communication between the involved individuals. Communication has three main roles (Whisenand, 2007). People communicate so that they can b4 a leader. Leaders are only able to meet their goals by working with other people and this is not possible if they cannot communicate to the people. One cannot succeed as a supervisor if he or she is unable to communicate directives effective to his or her juniors. Managers dont necessarily need to be orators. However, they should be able to relay information effectively to their staff members. In addition, they should be able to inform and inspire their staff so that they are able to perform even much better. Communication is not meant to promote the image of the sender. Instead, its meant to clearly relay intended information. There are some managers who think that communication is intended for the sender. In this way, most managers fail in communication. Effective communication requires that one has to be as open as possible. One has to know the information that he or she would like to relay (Whisenand, 2007). There is also a supervisor who communicates when they have already been annoyed and are hence angry. It is advisable that communication should never be made when the involved parties are angry. In addition, a supervisor has to be trustworthy. It is necessary for managers to embrace the truth. .A supervisor would never be arrested for telling the truth. A leader should feel free to convey information to his junior staff even if the staff would not be pleased by the information (Schermerhorn, 2008). What is important is that the information is the actual truth. Employs easily develo p trust in leaders who they consider as trustworthy. Employees only develop trust in their leader when they realize that the leader is honest. The employees would, therefore, feel free when engaging with the leader. They do so because they are convinced that the leader is trustworthy and hence cannot hide anything from them (Schermerhorn, 2008). The manner in which people carry out their leadership responsibilities has a great impact on the employees (Schafer, 2008). If a leader is saying something that contradicts what he or she does then there is a high likelihood that he or she would lose the trust that has been restored to him. It is, therefore, necessary that leaders should be honest in all the activities that they participate in. Effective leaders are determined to ensure that their employees are geared towards achieving huge success (Hauptman, 2000). An organization equally benefits a lot when individual employees achieve success in their areas of responsibilities. The organization would meet its set goals owing to the hard work of employees. Supervisors and other people in leadership positions in the police must motivate and offer guidance to the rest of the employees. Many people fail to understand the role of effective leadership in the police service. Policing is a profession like any other profession. It is, ther efore, necessary that the employees of the police are not intimidated. Effective leadership qualities should be exercised so that policemen can play in the rest of the field (Schafer, 2008) There is a need for employees to be motivated. Leaders of organizations must ensure that their employees are well motivated (Whisenand, 2007). An employee who is demotivated is not likely to deliver at the workplace (Gove, 2007). Individuals who are motivated work tirelessly hard to fulfill their set goals. Employees who are motivated feel inspired (Johnson, 2004). It has been established that there are several factors that may make an employees production level to reduce. However, such production level can easily be raised when the employee is motivated. However, the situation of the employees varies from one place to another. A good leader should, therefore, treat his or her employees differently. Situational leadership is one of the best leadership styles. One way in which leaders can motivate their employees is through delegation of duty. Employees feel empowered to work hard when responsibility is delegated to them. They work tirelessly hard and report to the leader who is fully in charge. Studies have shown that job satisfaction goes hand in hand with performance. Most of the young police officers are self-motivated in their areas of work. The self-motivation comes about because the employees are still new in their jobs. They are therefore eager to prove themselves. However, the self-motivation finally declines with time. That is the moment that extrinsic motivators would be required to ensure that officials continue to produce his best at work (Gove, 2007).According to research, the assignment is a good way of motivation. It is best done when a worker is promoted to a higher level. In the past, promotions were based on passing written examinations. However, that is no longer the case today. Most of the promotions of employees are based on performance (Dana, 2011). When an employee performs extremely well, then there is no reason why such an employee should not be promoted to higher job group. A supervisor must be very keen in observing all these changes. Thats when he or she will realize when an employee is demotivated or not. Once the supervisor has gathered essential information regarding a junior officer, he or she should sit down and find out ways in which the officer can be motivated (Whisenand, 2007). Motivation is the only way that restores the productivity of an individual that had become demotivated. Some of the motivations that an officer can be accorded include; Assigning responsibility to the officers and then holding them accountable Commending the officers in public for any accomplishment Taking part in the activities that the officers have been assigned. They would hence feel that care is shown to them Providing rewards to the officers and complementing them when they perform well Positive motivation encourages police officers to become more responsible. They would not involve themselves in confrontations. Such confrontations are not rewarding the way hard work does. Leaders must, therefore, carry out his responsibilities with a lot of diligence (Whisenand, 2007). They must know how to empower their junior officers such they are also able to exercise some authority. Thats one way in which the officers would become responsible since they would be held accountable should anything go wrong. It is necessary for leaders to know their responsibilities. 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