To: From: Date: Subject: Changes to the Definition of an Asset This memo was prepared in response to recent changes in the conceptual framework. It explains the changes that were made to the definition of an asset and looks into the possible implications of the changes. The memo also identified the date at which the new definitions will start applying to the organization.
An asset is defined as “an item of economic value that is expected to yield a benefit to the controlling entity in future periods (Powell 803; Petkov 37).” The main elements in this definition of an asset include “economic value,” “control,” “time,” and “expectations.” In 2004, it was found that these elements resulted in some shortfalls in the definition of the terms herein references. The shortfalls were imminent in the sense that they limited the exact definition of an asset. As the IASB found during deliberations on the definitions of an asset, there was the need to change the definition of an asset to eliminate the limitations imposed on an asset by the elements mentioned in this paragraph.
Under the realization of the limitations of the definitions of assets as an element of financial reports, the IASB proposed changes to the definition. The newly adopted definition of an asset is “An asset is a present economic resource to which an entity has a present right or other privileged access (Waybright and Kemp 43).” The new definition captions three key characteristics of an asset, which include the economic resource aspect, the rights and privileges of access to the asset, and the existence of the economic resource and the rights and privileges associated with the asset at the time of the financial statements. The new definition; hence, eliminates the uncertainty factor inherent in the previous definitions of an asset.
There are several notes that all members of the organization

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Business Intelligence Case Question One: What BI means to a Business Business intelligence (BI) refers to technologies and applications that are used in the process of gathering, providing access, and analyzing data and information with the aim of supporting decision-making efforts in organizations (Chen, Chiang & Storey, 2012).
Ideally, BI implies having the right information, at the right time, and in the right format. With this, an organization is placed at the best position to make informed decisions. Through business intelligence, businesses are provided with an insight that allows them to optimally position their resources.
CKE’s BI, known as the CKE Performance Reporting (CPR), saved CKE a lot of money due to its ability to accurately and timely monitor the performance of burger sales. Further, the CPR helped the business monitor other performance variables, which were critical in determining the effectiveness of introducing the Monster Thick Burger.
Without this form of BI, the company could probably not have been in a good position to introduce the Thick Monster Burger. CPR uses Microsoft developments tools to display and parse analytical information through Microsoft SQL Server database (Chen, Chiang & Storey, 2012). Some of the variables that CKE used to monitor with the help of CPR included menu matrices and mixes, production costs, overall burger sales, and thick burger sales. Using analytics, CKE was able to conclude that the production costs were minimal as compared to the increase in Thick burger sales.
Question Two: Negative Impacts of BI Some of the negative impacts of the BI used by CKE included the cost of installing and maintain the BI could outweigh the benefits received. It would have depended on the kind of decisions the BI could help in and its overall results. Secondly, the BI studies were conducted in test markets (Chen, Chiang & Storey, 2012). However, test markets do not reflect true picture in a real market. If CKE used the BI to make drastic changes and the sales failed to go as per the projections, then the company’s bottom-line could be affected negatively. Thirdly, there was an ethical dilemma, which was associated with the BI because most profitable burgers also pose significant health threats.
Question Three: Forms of Data Mining Data mining is the process used by the organization to analyze data so as to extract information. A variety of data mining techniques can be used to find relationships and patterns in large volumes of data. Some of these techniques include classification, estimation, clustering, and affinity grouping (Anandarajan, Anandarajan, & Srinivasan, 2012). CKE can use data mining tools to detect the possible issues with ingredients and products, detect the spending habits of customers, as well as the consistency of product’s flavors. The following are the main forms of data mining;
Cluster Analysis It divides information into groups that are mutually exclusive (Chen, Chiang & Storey, 2012). This is done in such a way that the members of each group are close to each other as possible and at the same time ensuring that the different groups are as far from each other as possible. CKE can use it to group clients with similar spending habits in one cluster based on their demographics. Marketing campaigns can be targeted to this cluster.
Statistical Analysis This analysis is used to perform functions such information distributions, calculations, correlations, and analysis of variances. CKE can use statistical analysis to forecast future demand for its burgers using forecasting tools.
Association detection Association detection is used to reveal the nature and frequency of relationships in information. Further, association detection is also used to reveal the degree of association between any given variables. CKE can use association analysis to determine products that are frequently bought together with the burgers. Based on this information, the management can package offers containing these two popular products, such as burgers and soda.
Question Four: Types of Business Intelligence There are three major types of business intelligence: strategic, operational, and tactical. Operational BI. CKE can use the operational business intelligence to ensure that the inventory is correctly monitored. Further, it can be used to monitor the daily operation of the staffs (Işık, Jones & Sidorova, 2013). CKE can also it to implement ways of increasing sales. Monitoring of expiry dates of ingredients can also be done through the operational BI. Ideally, operational BI is used to manage the daily operations of the restaurant, as well as integrating the business intelligence with other operational systems. The primary users of operational BI include managers, operational users, and analysts.
Tactical BI CKE can use tactical business intelligence to conduct short-term business analysis to achieve the organization’s strategic goals. The primary users of the tactical BI are the middle-level managers. Strategic BI
Strategic business Intelligence is used to achieve long-term organizational goals. The primary users of Strategic Business intelligence include executives and top managers (Turban et al., 2008). The major type of data used by strategic BI is historical metrics. The time frame may range from months to years.
Operational BI Tactical BI Strategic BI Primary users Analysts, operational users, and Managers Middle level managers Executives and Top managers Business Focus Management of Daily Operations Conducting short term analysis Conducting long-term business analysis
Question Five: Ethical and Security Issues There are many ethical and security issues which CKE could face from using CPR. The ethical and security issues are just similar to using any other type of technology in an organization (Liautaud & Hammond, 2000). The following are the major ethical and security issues associated with CKE using BI:
 Information theft- Malicious people may obtain information illegally from the CPR  Hackers- The CPR system can be hacked  Viruses-A number of viruses can attack the CPR system  Information privacy-The privacy of the company’s information may be breached
 Information misuse- Due to availability of the information, it may be misused Question Six: Recommendations Business Intelligence can be very crucial in helping the organization realize their objectives through better decision-making process (Işık, Jones & Sidorova, 2013). However, the following recommendations should be considered;
1. Organizations should ensure that the costs of installing and marinating BI are lower than the benefits derived out of their use 2. Safety measures should be put in place to ensure that all the risks are leveraged
3. Tests should be done so as to have a clear blueprint of the desired outcomes

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ITNET202A Enterprise Security Assignment 1
Due Date: 15/Oct/2018 Value: 20% Format:
Professional Report, approximately 10-12 pages long, including cover page, executive summary and table of contents.
Introduction:
Stuxnet is a malicious computer worm believed to be a jointly built American-Israeli cyber weapon.
Stuxnet specifically targets programmable logic controllers (PLCs), which allow the automation of electromechanical processes such as those used to control machinery on factory assembly lines, amusement rides, or centrifuges for separating nuclear material.
Security communities claimed the worm was developed during the Bush administration to sabotage Iran’s nuclear program with what would seem like a long series of unfortunate accidents.
Machines for Business, International (MBI) and Mensies Corporation each offered 5 Enterprise Architect/Enterprise Security Architect to implement a formal Enterprise Architecture/Enterprise Security Architecture for the nuclear research programme.
Tasks:
You are the newly appointed security specialist responsible for the security of Iranian nuclear research programme. Using your own words:
1. Explain, in your own words, based on what we have learned thus far in the course, what Stuxnet does. (Focus on Access Control, Identity, Crypto and Network security)
2. During the course, we have looked at Quantitative Risk Analysis. We have NOT covered Qualitative Risk Analysis. Imagine you are responsible for the security of Iranian nuclear research programme, research and apply Qualitative Risk Analysis on Iranian nuclear research asset.
3. Would adopting a formal Enterprise Architecture (EA) or Enterprise Security Architecture (ESA) framework such as SABSA, TOGAF, or C4ISTAR framework help the Iranian prevent attacks such as Stuxnet? Why and Why not? If it would help, which framework is suitable?
4. The regulations applied to civilian rarely applies in the international arena. The applicable laws would be UN Charter Article 2(4) and UN Charter Article 51. The Tallinn Manual may also provide guidance. But what are they? How do they apply to Iranian and Stuxnet? What options does the Iranian have to retaliate, what did they do instead?
Hints:
This is an individual assessment; you are to demonstrate to your boss that:
1. You understand what had happen
2. You understand what Qualitative Risk Analysis is and the risks of the programme
3. You understand what an Enterprise Architect/Enterprise Security Architect does. Establish your own view of whether formal EA/ESA would be useful in the case.
4. Demonstrate capacity of conducting own research of a problem related to, but not covered, in the course.

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BIOL121 WORKSHEET
Due: 3 am Tuesday 9th October (Week 10)
Submit: via Turnitin link on BIOL121 LEO page
Weighting: 20% final grade
Answers must be in an easy to read colour that is distinctly different to black.
QUESTION 1
Fill in the blank boxes to complete TWO rows of your choice in the following table, which summarises the name, location and function of a variety of cells throughout the body. The first line is completed as an example of the level of detail required. Only the first TWO rows completed will be marked (1 mark/row; 2 marks total)
Cell name Where would you usually expect to find this cell type? What is its job (or primary role)?
Melanocyte In the deep layer of the stratified squamous epithelium of the skin. Production of melanin to protect underlying tissue from harmful UV radiation.
Spontaneously depolarise to trigger contraction of cardiac muscle. Establishes the heart rate.
Schwann cell
Maintain the protein and mineral content of the surrounding bone matrix.
Non-specific immune surveillance of peripheral tissues (recognising and destroying abnormal cells).
Contains large quantities of haemoglobin, enabling it to bind and transport respiratory gases.
Parathyroid chief cells
QUESTION 2
Name the personal protective equipment that should be worn when handling someone else’s urine, and explain why those items are needed. (2 marks)
QUESTION 3
Complete the table to compare how the following cells carry out the third line of defence:
• B-lymphocytes
• Cytotoxic T-lymphocytes
Some sections are completed for you to help guide your answers. (0.5 marks/box; 4 marks total)
B-lymphocytes Cytotoxic T-lymphocytes
Overall role Produce antibodies
Target Antigen-bearing host cells recognised as ‘foreign’; e.g., cancer cells, virus-infected cells, or cells with intracellular bacteria
Facilitated by which helper cell?
Is this specific immunity?
(yes or no)
What cells provide long-term immunity?
QUESTION 4
The following paragraph refers to muscle contraction. Fill in each of the blanks to complete the paragraph using terms from the list provided. More terms than necessary are provided, and terms may be used more than once. (0.5 mark each; total 3 marks)
The action potential spreads along the , until it reaches a T-tubule. The action potential continues down the T-tubule, where it triggers the release of from the . This exposes binding sites on . heads bind to the exposed sites on to form cross-bridges.
• Na+ • sarcoplasm • mitochondria
• K+ • sarcolemma • Golgi apparatus
• Ca2+
• Mg2+ • sarcoplasmic reticulum
• sarcomere • myofibril
• myosin
• actin • nucleus • myofilament
QUESTION 5
Describe the role of osteoblasts and osteoclasts in the regulation of blood calcium ion concentration. You must include the role of the relevant hormones for full marks. (3 marks)
QUESTION 6
Describe how the hypothalamus controls the release of hormones from the:
A. anterior lobe of pituitary gland
B. posterior lobe of the pituitary gland
In your answer, give specific examples and clearly name any hormones involved. (2 marks/lobe)
QUESTION 7
Duchenne muscular dystrophy (DMD) is recessive sex-linked disorder, which causes muscle degeneration and premature death. A couple is pregnant with a boy and neither has DMD. The father’s family has no history of DMD, but the mother is unsure of her genetic family history as she was adopted. The mother decides to take advantage of some of the new genomic screening tests and learns information about a large number of her genes. She finds that she is a carrier of the DMD-affected allele. (3 marks total)
A. What is the mother’s genotype? Explain your reasoning. (1 mark)
B. What is the father’s genotype? Explain your reasoning. (1 mark)
C. What is the likelihood of the male foetus having DMD? Use a Punnett square to explain your answer. (1 mark)
QUESTION 8
Describe the changes in volume and pressure inside the chest cavity during a normal, quiet exhalation. Explain why these changes are occurring, and the effect upon airflow. (4 marks)
QUESTION 9
Regarding quiet ventilation, which process is active — inhalation or exhalation? Briefly explain your answer. (1 mark)
QUESTION 10
The graph below displays the oxygen dissociation curve and factors that affect the release of oxygen from haemoglobin (Hb). Explain how these factors will affect the release of oxygen into the blood supply of a hard-working skeletal muscle. (3 marks)

Image from http://www.gpnotebook.co.uk/simplepage.cfm?ID=20250669
QUESTION 11
Choose ONE of the blood types below and answer the following questions. Only the FIRST completed column will be marked
A. State the type of antigens found on the surface of those red blood cells, and the type of antibodies found in the plasma of a person with the blood type shown. Type your answer in the table below (1 mark total)
B. Could a person with your chosen blood type safely receive type AB blood via transfusion? Explain your answer below. (2 marks)
Blood Group A B AB O
Red blood cell type
Antigens on red blood cells
Antibodies in plasma
QUESTION 12
Why is injury to the medulla oblongata usually fatal? (2 marks)
QUESTION 13
Complete the following table summarising the effects of autonomic innervation on target tissues. You must include both the effect upon the target tissue and a consequence of this stimulation in your answer.
The first row has been completed as an example. (1 mark/box; 4 marks total)
Target tissue Effect of sympathetic stimulation Effect of parasympathetic stimulation
Contractile force of the heart Contractile force increases; more blood pumped from heart No parasympathetic innervation of ventricular myocardium; therefore, no result
Airways in the lungs
Pupil
QUESTION 14
The paragraph below relates to this graph, which describes changes in membrane potential over time.
A. Fill in each of the blanks to complete the paragraph using terms from the list provided. More words than necessary are provided, and terms may be used more than once. (0.5 marks each; 3.5 marks total)
During , the ¬ of the cell is 70 mV more negative than the of the cell. When a stimulus is applied, the membrane potential must reach in order for an Action Potential to be fired. At the start of an Action Potential, Na+ channels open and Na+ ions the cell. This phase is called .
The is the period of time in which the nerve membrane can start another action potential only if a much greater stimulus than usual is applied.
• Na+ • negatively • peak action potential
• K+ • positively • absolute refractory period
• Ca+ • repolarisation • relative refractory period
• inside • depolarisation • +35 mV
• outside
• enter
• exit • hyperpolarisation
• resting membrane potential • -70 mV
• -55 mV
B. Referring to the graph above, at which numbered point do potassium gates begin to open? (0.5 marks)
QUESTION 15
Antidiuretic hormone and aldosterone influence water and electrolyte balance of the body. The following table summarises the main characteristics of these hormones; your task is to fill in the empty cells in the table. (0.5 marks/box; 4 marks total)
Antidiuretic hormone Aldosterone
Where is this hormone synthesized?
Which gland secretes this hormone?
Primary effect?
Mechanism of action
(How does it work?)
QUESTION 16
The following table describes the three elementary steps of urine formation. Complete the missing parts of the table. (0.5 marks/cell; 3 marks total)
Step in urine formation Where does this step take place? What happens?
Filtration
Water and/or solutes are transported from the tubular lumen to peritubular capillaries (blood)
Along the length of the tubular network; the exact location depends on the substance being transported
QUESTION 17
List two (2) differences between the external and internal urethral sphincters. The differences must relate to structure, function or innervation of these sphincters. (0.5 marks/difference; 1 mark total)
QUESTION 18
Explain how baroreceptors contribute to control blood pressure during a short period of widespread vasodilation. (3 marks)
QUESTION 19
Name four (4) major vessels attached to the heart, and explain where they receive blood from, and where they carry blood to (4 marks)
Major vessel Receives blood from Carries blood to

QUESTION 20
Explain the term ‘normal sinus rhythm’. (1 mark)
QUESTION 21
Complete the table on the heart valves below by briefly explaining the function of each and stating when each set of valves is closed. (0.5 per box; 2 marks total)
Type of heart valve What is their function? When are the valves closed?
Semilunar valves
Atrioventricular (AV) valves

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Allopathic Treatment Procedures vs. Alternative Treatment Procedures The allopathic treatment procedures are provided by allopathic physicians who are primarily specialized in the musculoskeletal system. One of the main medical conditions diagnosed and treated by the allopathic physicians is sciatica. It is a medical condition involving pain that affects the back, hip, and the outer side of the leg and it is caused by the compression of the spinal nerve root in the lower back leading to the degeneration of an intervertebral disk. On the other hand, the alternate treatment procedures are provided by different categories of physicians who have different medical specializations. In this paper, focus will be on manipulative therapies, natural therapies, and energy therapies. Their treatment procedures for sciatica condition will be compared with those of the allopathic physicians.
Signs and Symptoms of Sciatica Condition It is associated with numerous signs and symptoms that a patient can easily detect and the physicians can make quick diagnosis based on these symptoms. The common symptoms that are directly felt by the patient include lower back pain, pain in the leg that becomes more painful when sitting, and continuous pain in the hip. In addition, the patient may experience burning sensation down the leg, general weakness, numbness and difficulty in moving the leg, and sharp pain on the leg that makes it difficult for the patient to stand up (Peng, 2013). The pain is perceived to arise from injuries that may put a lot of pressure on the sciatic nerve; thus, causing pain in the lower back and the pain may spread to the hip, buttocks and leg depending on the intensity of the pressure.
Treatment Procedures done by an Allopathic Physician The allopathic physicians will diagnose the sciatica condition through taking the medical history of the patient and performing a thorough examination of the back, hips, and legs of the patient to test the strength, flexibility, sensation, and reflexes of the affected body parts. Once the condition has been identified in the patient’s body, the necessary treatment procedures are undertaken. The common treatment procedures provided by the allopathic physicians for treatment of sciatica condition are prescription of the suitable drugs or performing a surgery (Mhatre, Padavi, Bhadlikar & Shukla, 2015). The physician may prescribe different types of drugs for curing the sciatica pain depending on the intensity of the pain and the cause. In case of moderate pain on the back, hips and the legs, the allopathic physician may recommend the patient to take anti-inflammatories, muscle relaxants, narcotics or anti-seizure medications.
The prescription of drugs for the patients experiencing sciatica pain is the basic mode of treatment available for many physicians. However, the allopathic physicians have alternative treatment procedures for the pain in case the drugs do not perform effectively.
These physicians can administer surgery in circumstances where the compressed nerve causes significant weakness, numbness, and loss of bladder control. Such conditions are considered very serious and may call for an urgent surgery to prevent further damage to the nerves, which can result into more serious medical complications (Boote, Newsome, Reddington, Cole & Dimairo, 2016).
It happens in case of severe leg pain that persists for more than four weeks or the failure of the non-surgical sciatica treatments to prevent the pain. In severe situations where the pain is consistent and progressively increasing and does not respond to the other therapies administered, the option for surgery is inevitable for the allopathic physicians.
The surgery is performed to remove the bone spur that is pressing on the pinched nerve to prevent further pain on the affected body parts. Treatment Procedures done by Alternative Health Care Physicians
The alternative health care physicians provide alternative treatment procedures for the sciatica medical condition, which is somehow different from the treatment procedures used by allopathic physicians. Alternative physicians, such as the manipulative therapies, natural therapies and energy therapies have different treatment procedures for this condition. These alternative treatment procedures have been proved to provide effective sciatica pain relief for many patients experiencing this medical condition. The manipulative therapies use the chiropractic or the manual manipulation procedures to the patients experiencing sciatica pain. The manual manipulation procedure focuses on providing better spinal column alignment, which in turn reduces the extent of the sciatic nerve pain. This treatment procedure is preferred by many of the sciatic patients because it is designed to create a better healing environment and is considered to be less painful (Leung, 2015).
The natural therapies administer treatment procedures of sciatica patients in form of physical therapy whenever the symptoms for the condition are not severe but are consistent for some weeks. The physical therapy involves proper exercises that are meant to reduce the sciatic pain and help in preventing the pain from coming back in future. The exercises are meant to correct the body posture of the patient, strengthen the muscles supporting the back and boost the body flexibility of the patient (Leung, 2015). The natural therapies also provide massage therapy that reduces the sciatic pain by increasing blood circulation, muscle relaxation and inducing the release of endorphins which are natural body pain relievers.
On the other hand, the energy therapies use the acupuncture practice as the treatment procedure for the sciatic pain. This procedure aims at maintaining the well-being of the patient through ensuring there is open flow of energy via specific vessels in the body. The energy therapies administer the acupuncture treatment procedures by inserting very thin needles into the skin near the area of pain (Peng, 2013). The needles are inserted in the skin to unblock the body channels through which the qi fluid which is considered as the energy or the vital force of the body flows. Therefore, the acupuncture practice is meant to remove these blockages in the channels and restore the balance of the qi fluid in the body. The needles are not felt by the patient and they are responsible for treating back pain which results from the sciatica condition.
Comparison of the Treatment Procedures The comparison of the treatment procedures administered by the allopathic physicians and the three alternative physicians indicates some differences as well as similarities since all the treatment procedures attain common result. The main difference between the treatment procedures administered by allopathic physicians and the other alternative physicians is that the allopathic physicians offer surgery services during emergencies while the alternative physicians offer physical and minor therapies (Boote, Newsome, et al 2016). The allopathic physicians also prescribe drugs for treating sciatica pain such as anti-inflammatories, narcotics, muscle relaxants and anti-seizure medication while the alternative physicians provide manual manipulation services, acupuncture practices and massage therapy.
Summary and Conclusion Despite the numerous differences between the treatment procedures, all these procedures are meant to remove the sciatic pain through muscle relaxation, increasing blood circulation, spinal column alignment, strengthening the muscle that support human back and removing the bone spur that presses on the pinched nerve causing pain. The surgical procedures provided by the allopathic physicians are considered to be the most expensive followed by the acupuncture practice, medication procedures, manual manipulation and massage therapy respectively. The surgical procedures and the acupuncture practices are administered once in case of emergency or severe pain while the medication, manual manipulation and the massage therapy are administered repeatedly until the sciatic pain ceases.

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Sole Sourcing Vs. Competitive Bidding Competitive bidding entails the process of inviting tenders form interested parties. Competitive bidding has an advantage of selecting the suppliers that will be capable of providing the product at the most cost effective manner. Sole sourcing entails the selection of supplier with a long term perspective. Different factors call for the use of either of the two approaches towards sourcing (Greenstein, 1995). The situational and government agency’s interest play a vital role in the determination of the sourcing method to be applied in the purchase of a given product.
One of the important determinants of the procedural method opted for by the government agencies when it comes to the sourcing decision is the legal expectations. The government has installed some guides that are supposed to be followed by all public agencies when it comes to the sourcing (Elmaghraby, 2000). The guidelines are meant to deter the officials from misuse of the public funds when they make public purchase decisions.
However the procedural considerations are only issued as a guide on what should not be done. In most cases, the agencies have the freedom to develop their procedural models. In the interests of transparency, most of the government agencies opt for the competitive bidding as the ideal way of making their sourcing decisions. The invitation to tender are often published in the dailies and the qualified organizations can place their tenders at an official tender opening session, the bidders are invited to come for the opening. All the envelopes have to be sealed and at each opening, the proof that there was no tampering must be availed. Competitive bidding often follows the principle of the lowest price (Greenstein, 1995). The tenderer has to select the lowest bid since it is the most rational decision that an economically conscious individual would take.
On the other hand sole sourcing calls for the development of a trust relationship. The suppliers of a given product have to be willing to commit to the future supply when they are called to offer it. Suppliers have to prove that they have the ability to provide the ordered products and meet the minimum requirements. There are some instances when the sole sourcing is the only available way of providing the product. This is often the case when the product being supplied is too expensive or needs specialized technology to deliver. When the suppliers are part of an oligopoly, the government agency can choose from the few suppliers. Given that the few suppliers create an oligopoly, the market prices are often fixed or have a slight variation. Therefore, the prices of the product being supplied are not the main considerations when one is making the supplier selection decision.
Each organization has a learning curve. The production of any product gets more refined with experience (Greenstein, 1995). If an organization has been in the business for a longer period, the company can be perceived to be more suited for the supply of the product as opposed to the new entrants. This is the case even if the company has quoted a slightly different price. Therefore, the decision to sole-procure a product or to use competitive bidding depends on the situational factors, the nature of the product, the past relationship between the government and the supplier as well as the legal dimensions.
Competitive bring has a few major advantages over the sole sourcing approach. One of the most noted advantage is the fact that competitive bidding leads to the presentation of more possibilities.
When a government agency invites the qualified suppliers for a tender, there is a chance that there will be a diverse set of offers in terms of prices as well as quality of the product (Cachon & Zhang, 2006).
Since the government agencies are supposed to make choices with the interests of the public in mind, they have to look for the most affordable and highest quality product. Therefore, competitive bidding provides the government with the possibility of making a cost/quality trade off.
The trade-off decision will result in the best possible combination of the two aspects in a supplier. Cost/quality tradeoff is not present in the sole sourcing situation. The government has to settle for the available prices and quality of the product and purchase it (Elmaghraby, 2000).
Sole sourcing also does not allow the government to serve the best interests of the public since in most cases, the suppliers quote high prices for the product since they have the monopolistic control over the market.
Competitive bidding also allows the government to provide the suppliers with equal opportunity for business (Greenstein, 1995). This is an important political dimension since most of the organizations rely on the large government contracts in order for them to be successful. Reliance on the government contract is absent in the sole sourcing since the government has to offer the contract to the former suppliers or a single large supplier. Consequently, the government can come across as corrupt since the aggrieved suppliers will often find fault in the decision by the government to select a given supplier over them. The equal opportunity employer expectation that the public has may be unmet in the cases of sole sourcing.
Competitive bidding is dependent on the number of bidders present. When there are an adequate number of bidders to bid on a given contract, the government is obligated to use competitive bidding (Greenstein, 1995). However, there must be adequate proof that the existing suppliers can meet the technical specifications. If there are an adequate number of suppliers with the technical ability to meet the needs of the organization, the competitive bidding has to be used. However, some situations cannot allow the use of the competitive bidding.
Sole sourcing has been used in some government contracts due to their nature. For the military spending, the government often relies on the previous suppliers to provide the weapons and fulfil other contracts (Cachon & Zhang, 2006).
Sole sourcing in the military can be used as a way of protecting the government secrets. Since the weapons and any other military sourcing are sensitive, the government has to engage in a long process of vetting the organization.
If the government needs replenishment of the supplies that had been previously provided by the vetted supplier, it is easier to renew the supply contract than to start the entire process through competitive bidding.
In other cases, the government can decide to sole source the products due to the magnitude of the contract. In these instances, there could be few firms with the technical ability to meet the contractual requirements.
The presence of technical ability could be affected by lack of financial capability (Elmaghraby, 2000). Hence the special circumstances may call for the use of the sole sourcing. In conclusion, both approaches to sourcing are beneficial to the government. However, the situational factors may call for the selection of one approach over the other. Competitive bidding is called for when the suppliers are available and have the technical and financial capability to meet the needs of the contract (Greenstein, 1995). The competitive bidding also has a high political appeal since it paints the government as an equal opportunity employer. However, some organizations may not have the relevant learning curve to meet the sensitive programs. Therefore, the previous suppliers are more preferred hence the decision to sole procure as opposed to invite tenders.

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Course: Date: Technology and Connections According to Foer, “it is harder to intervene than not to, but it is vastly harder to choose to do either than to retreat into the scrolling names of one contact list or whatever one’s distraction happens to be.” The above phrase points to the common trends in the modern world whereby it has rejected the traditional rules of interaction and created new areas of interaction.
Connection in the modern world is difficult or even impossible to create. No one has the time to consider what the other person is undergoing or feeling. The obsession with technology has turned into a major distraction.
When the modern society does not want to interact in a real time, it is deeply engrossed in a parallel existence that does not consider the real issues in life. Daily use of technology creates the isolated being that is more likely to forget the human aspect of connectedness.
Essentially, social media does not make us so social. On the other hand, it creates narcissists who are only concerned with their image and how many followers they have made during the time.
The modern technology has been essential in creating value for the people. Most of the people can connect and search for information online. Therefore, this generation can be termed the informational generation whereby any subject matter is accessible to any party.
Access to the information is supposed to improve the life of the human beings as it has been manifested in history. However, the opposite is true. There are fewer people who have meaningful connections.
The situation is so advanced that it has affected the familial relationships. When the social media and other technological obsessions invade the home, it is time to reconsider their worth. A family is rarely able to have a meaningful conversation or discussion (Wayne).
Often, each member of the family is connected to some device. The parents are probably catching up on their next work project; the teenagers are interacting with their thousands of virtual friends while the babies and toddlers are playing some technological game.
Sadly, the events take place when the family is supposed to be bonding. It is important to consider the premises of the modern technology in order for one to conduct a viable exploration of the same. The introduction of communication lines such as the telegraph and telephone was meant to be a replacement of the face to face communication. However, the inventors were conscious of the diminished nature of the substitutes. Therefore, every individual was supposed to prefer the face to face interaction over the substitutes. The introduction of the technology worked in the unexpected manner (Foer). The people became more involved in the substitutes than the new forms.
With the advent of the social media communication and the Internet based devices, the effect has been the increased replacement of traditional ways of communicating. The people are interested in the handheld devices and their potential to access information than they are interested in the face to face communication.
According to Wayne, “I often find myself in these situations picking up my phone to check a notification, browse and read the internet…” The above statement indicate the inability of the modern human being to connect even with himself and any other ideologies.
The potential to think deeper about the issues that affect and individual or the society is diminishing with time. At the end of the day, the society has information overload and little time to consider how the information was generated and to evaluate its viability.
Any technologically savvy individual can research and recite the contents without much consideration of its validity.

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Telecommunications & Network Management COMT6001
Assignment 1
To be handed in at the lecture on the 15th September, 2017
Q1
a)
In the Telecommunications Act, describe what is meant by the term an Unbundled Local Loop (ULL)?
In 1999 the ACCC made ULL a declared service – what is the meaning of a “declared service” under the Telecommunications Act and why is it important in promoting competition amongst Telecommunications Carriers?
b)
Name the two major Service Obligations and one Service Guarantee required of registered Telecommunications Carriers under the Telecommunications Act that implements the Social Policy of the Telecommunications Act and briefly state the purpose of each?
c)
Nominate which Australian Government Institution / Agency manage the following parts of the current Telecom 1997 Act and briefly describe their function with regard to the Australian Telecommunications market.
1) The Telecommunications Act
2) Telecom Market Entry
3) Price and Competition
4) Customer Complaints about telecommunications services
25%
Q2
A microwave radio site has two 6.7 GHz, 298 Mbps microwave radio systems radiating from the site. The antenna type, bearing and the path length of each of the radio bearers are listed in this table. The Wanted to Interfering Unwanted ratio (W/U) required for co-channel operation
is given in the attached 6.7 GHz Band Plan RALI and the antenna Radiation Pattern Envelopes are also attached.
Radio System Antenna Type Bearing Path Length
A HPX12-65 0° N 50 Km
B HP8-65 30° N 25 Km
a) Calculate the Received Signal Level for each of the two radio systems assuming that the Transmitter Power is 0.5 W, the RF cable losses are 3 dB for each RF feeder and the RF circulator/fixed losses for each antenna system is 3 dB.
b) Calculate if there is sufficient W/U to allow each of the bearers to transmit on channel 4 (6720 MHz) without interfering with the receivers of the other radio bearers (you can allocate either polarisation for each bearer to achieve the required antenna discrimination). Draw a diagram of the possible interfering paths and show how you calculated the Wanted signal to Unwanted interfering signal ratio for each of the possible interfering paths.
What frequency and polarisations would be required in this configuration?
c) If the bearing of the radio system B is increased to 80° N calculate if both radio systems can now operate on channel 1?
25%
Q3 Three Local Exchanges connect to the Primary Exchange via direct first choice routes with second choice routes provided via a Transit Exchange (see diagram below). The first choice Grade of Service (GoS) is set at 10% and the second choice GoS is set at 0.5%. For the amount of TCBH traffic shown in the diagram for each exchange:
a) Calculate the number of circuits required on each of the first choice routes to meet the 10% GoS.
b) Calculate the amount of traffic offered to each of the second choice routes and dimension the number of circuits on these routes (including the Transit to Primary exchange link) for the 0.5% GoS.
c) If the Primary to Transit Exchange link fails for the busy hour, how many calls would be lost if the average call duration is 2.5 minutes?
d) If the first choice route for Exchange 1 fails, how much traffic (in Erlangs) would be able to reach the Transit Exchange if the GoS for the duration of the outage is set at 10%?
e) After six months of operation a TCBH traffic measurement is undertaken on the Transit Exchange to Primary Exchange route with the result of 14 Erlangs of TCBH traffic. What is the approximate GoS indicated by this traffic measurement, explain what that GoS indicates has occurred and what action, if any, should be taken by the network planner?
25%
Q4 A Company has offices in Perth and Sydney generating the following levels of Time Consistent Busy Hour (TCBH) Telephone Traffic:
PERTH SYDNEY
Incoming PSTN Customer Calls 300 calls @ 3min average 600 minutes of calls
Incoming PSTN Office Calls 100 calls @ 3.5min average 240 minutes of calls
Outgoing PSTN Calls 200 calls @ 2.5min average 480 minutes of calls
Inter-Office Calls 10E
a) Dimension the minimum number of exchange lines from the Carrier Exchanges that need to be connected to the Perth and Sydney PABXs to carry the measured Incoming & Outgoing traffic for a Grade of Service of 0.5%.
b) Dimension the minimum number of voice tie lines between Perth and Sydney required to carry the measured inter-PABX traffic for a Grade of Service of 0.5%, 1% and 10%.
c) Draw a diagram of the above company network showing the number of exchange lines and inter-office tie lines connecting to the Perth and Sydney offices as dimensioned in parts (a) & (b) above?
d) Assuming that all customer calls to the Perth & Sydney offices are routed by the Telephone Carrier’s network to the Perth office, re-dimension the PSTN exchange lines and voice tie lines so that the Sydney incoming customer call traffic can be answered in Sydney via the inter-office voice tie lines (Note: Sydney Incoming PSTN Office Calls & Outgoing PSTN calls continue to be connected via Sydney PSTN lines)? In this configuration what Grade of Service have you selected for the PSTN and voice tie line routes and explain why you have selected this GoS.
25%
THE 6.7 GHz BAND (6425 – 7110 MHz)
RF CHANNEL ARRANGEMENTS
fo

ASSIGNMENT INSTRUCTIONS
This band is designated for use by digital high capacity fixed point-to-point links.
Typical Use : 40 MHz channels – 140 Mbit/s data
: 80 MHz channels – 298 Mbit/s data
Assignment Priority : 80 MHz channels – from highest channel downwards
Minimum Path Length : 20 km
Antenna Requirements : refer to Appendix 11
Note:
1. Proposed links need to be coordinated with licensed earth stations operating in this band.
2. The channel raster known previously as the interleaved raster has been removed. No new assignments are to be made.
3. Potential for interference to and from adjacent 6 GHz band fixed services.
Reference
1. Rec. ITU-R F.384-5, “Radio-frequency channel arrangements for medium and high capacity analogue or high capacity digital radio-relay systems operating in the upper 6 GHz band”.
[6.7 GHz – Page 1 of 3]
FX 3 Appendix 1 – RF Channel Arrangements and Assignment Instructions October 2014
THE 6.7 GHz BAND (6425 – 7110 MHz)
PROTECTION RATIOS
1. Protection ratios required between digital systems.
Frequency Offset
(MHz)
PROTECTION RATIO (dB)
Interferer Tx o Victim Rx
40 MHz p
40 MHz 40 MHz p
80 MHz 80 MHz p
40 MHz 80 MHz p
80 MHz
0 60 69
20 68 56
40 30
60 50 35
80 0 46
100 15 12
140 8 4
160 15
2. Protection ratios required between digital systems in the adjacent 6 GHz band.
Frequency Offset
(MHz)
PROTECTION RATIO (dB)
Digital Interferer Tx o Digital Victim Rx
40 MHz p
29.65 MHz 40 MHz p
59.3 MHz 80 MHz p
29.65 MHz 80 MHz p
59.3 MHz
55.21 12
70.035 20
75.21 15
84.86 1.5
90.035 24
104.86 10
Note:
1. Protection ratios for digital systems are based on a 50 km path length and PL (Percentage of time that the average refractivity gradient in the lowest 100 m of the atmosphere is less than or equal to -100 N units/km) of 20. For other path lengths and PL values refer to the protection ratio correction factors graph on the following page.
[6.7 GHz – Page 2 of 3]
FX 3 Appendix 1 – RF Channel Arrangements and Assignment Instructions October 2014

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ACC518 – Current Developments In Accounting Thought Session 2 2017 Faculty of Business, Justice and Behavioural Sciences School of Accounting and Finance Internal Mode
Assessment item 2
Review of Current Accounting Issues
Value: 25%
Due date: 20-Sep-2017
Return date: 13-Oct-2017
Length: 3,000 words (guide)
Submission method options
Alternative submission method
Task
In your accounting career you will be required to analyse current accounting issues and communicate your theoretical understanding to your professional colleagues and your clients. For this assignment assume that you are the senior accountant working for a major firm.
Question 1 – 9 marks (1,500 words)
The CEO has forwarded to you an interesting article and requires you to provide her with a deeper theoretical understanding of the issues discussed so that she can fully engage in the lively discourse at an upcoming conference.
You are required to find a newspaper article or web page report of an item of accounting news, i.e. it refers to a current event, consideration, comment or decision that has been published after the 1st of June 2017. Your article could also come from one of the professional journals. The article should not come from an academic journal. Academic journals generally do not contain news articles or articles of less than one page and are usually only published 2 or 4 times a year. If you are having a problem ensuring that your article is from an appropriate source contact your subject coordinator.
You then need to explain the article that you have found in your own words and clearly relate the concepts, ideas and facts within the article to one or more of the theories or topics that you have studied this session. Support your analysis of the assumptions and implications of the topic or theory as appropriate with reference to sources in APA 6 style. For example, this article from the Sydney Morning Herald in April 2016 could be linked to the topics of accounting regulation and measurement (and perhaps others). You must provide a copy of the article or web page, with details of the source, date and page number with your answer.
Question 2 – 10 marks (1,500 words)
The Senior Partner of the firm you work for has appointed you to a new role. It is now your responsibility to review upcoming accounting standards and provide a report to the partners on the proposed standard and the opinions of other industry players on the changes.
Firstly, you are required to find a current exposure draft or proposal for a new accounting standard which has been opened for public comments. (These can be found on the websites of most standard-setting organisations, such as the IASB, AASB and FASB. Hint: These websites can be quite difficult to navigate, so as a first step try typing “IASB exposure draft and comment letters”/”FASB exposure draft and comment letters” into Google or other search engine of your choice). Read a sample of the comments from a range of respondents. Select four respondents, ideally from different types of organisations for example, from accounting bodies, industry, companies or corporate bodies. If you are having a problem finding suitable comments letters then contact your subject coordinator.
In your own words, supporting your evaluation with appropriate citations, appropriately referenced in APA 6 style, you are required to include the following information in the report.
• An outline of the major issues covered in the exposure draft (what is the exposure draft introducing or changing?).
• An assessment as to whether (or not) the behaviour of the regulator in introducing the exposure draft can be explained by public interest theory.
• An outline of the views presented in the comments letters which highlights the areas of agreement and disagreement with the exposure draft.
• An assessment as to whether the comments letters can be interpreted as being ‘for’ or ‘against’ which provides relevant examples.
• An application of each of the theories of regulation (public interest, private interest and capture) to the comments letters and a justification as to which theory best explains the comments.
Please note: you need to attach the comment letters you selected for your report (there is no need to attach the exposure draft)
Academic Writing and Referencing – 6 marks
Content assessed: Accounting regulation, current financial reporting issues and topics(s) that your research is related to.
Key generic skills: Research, critical thinking and written communication.
Rationale
This assessment is designed to test your ability to:
• communicate your understanding of the topic areas; and
• be able to critically evaluate selected current financial reporting and management accounting issues (SLO4).
Marking criteria
Question 1 High Distinction Distinction Credit Pass
Ability to find and describe an accounting issue.
Inclusion of item of accounting news. (SLO4) Copy of item included (1 mark) No copy or a link is provided (0 marks) 1
Description of major issues in article. (SLO4) Description with in depth discussion and identification of all the key issues. Clear identification and discussion of all key issues. Clear coverage of most of the key issues in the article. Summary provided, with one or two issues identified, but there may be other issues that could have been addressed that have been overlooked. 2
Linkage of major issues in article to one or more topics presented in the subject. (SLO4) Response identifies a range of relevant topics and theories and is able to deconstruct and evaluate the issues through the use of theories and arrive at a logical position, for example by synthesizing the insights of different theories. Response identifies a range of relevant topics and theories and is able to evaluate the issue with a discussion of theory containing relevant examples. Response uses theory to provide a clear explanation and analysis of most of the relevant issues in the article. Response provides a linkage to the most obvious topic as well as a brief description of the linkage to some of the related accounting theories. 3
Critical Capacity and use of source material: Has the student analysed the underlying assumptions and implications of the accounting theories or topics they have identified?Are the arguments supported? (SLO4) Response critically evaluates the underlying assumptions and implications of the applied theories or topics. Exemplary use of relevant sources from within prescribed materials and attempts to include sources beyond prescribed material. Response critically evaluates most of the assumptions in the applied theories or topics. Some may be evaluated with greater depth than others. Correctly refers to an extensive variety of sources to support arguments, including prescribed texts and a broad range of additional readings. Response provides some critical evaluation of the theories or topics as a whole. Demonstrates use of multiple appropriate sources. Response provides some summaries of the theories or topics and the underlying assumptions and implications. Limited but appropriate source consultation and background reading. 3
Question 2 High Distinction Distinction Credit Pass
Ability to find comment letters, Inclusion of copies of comment letters. (SLO4) Copy of comment letters included (1 mark) No copy or a link is provided (0 marks) 1
Outline of major issues covered in the exposure draft. (SLO4) Thorough identification and elaboration of all the key issues. Indepth identification and elaboration of key issues in the exposure draft. Clear identification and some elaboration on most of the key issues One or two issues identified, but with various other issues overlooked with only basic elaboration. 1
Assessment of whether the regulators behaviour in introducing the ED can be explained by public interest theory (SLO4) Response provides an indepth application the public interest theory to the exposure draft and provides a thorough justification that critically evaluates the relevance of the theory to the behaviour of the regulator. Response applies the public interest theory to behaviour of the regulator, and provides a well developed justification for assessment of relevance of the theory. Response applies the public interest theory to the exposure draft and provides a clear justification for assessment of relevance of the theory. Response briefly applies the public interest theory to the exposure draft and provides a basic justification for assessment of relevance of the theory. 1
Description of issues where there is agreement/disagreement between the parties who have written comment letters. (SLO4) All of the key areas of conjecture are described in depth and this is supported by evidence from comment letters. All of the key areas of conjecture are described in depth Most of the areas of conjecture are described. The most obvious area of conjecture is briefly described. 1
Assessment as to whether the authors of the comments letters are utilising the arguments ‘for’ or ‘against’ regulation in their views. (SLO4) Response identifies a range of appropriate examples of comments letters are thoroughly justified as being for or against the existence of accounting regulation. Response identifies several examples of comments letters which are appropriately justified as being for or against the existence of accounting regulation. Response identifies some appropriate examples of comments letters which are adequately justified as being for or against the existence of accounting regulation. Response identifies one or two examples of comments letters with limited justification as to whether they are for or against the existence of regulation. 1.5
Application of each of the theories of regulation (public interest, private interest and capture) to the comments letters and a justification as to which theory best explains the comments. (SLO4). Response clearly applies all of the theories to the various issues in the comment letters and provides a well developed justification that critically evaluates the relevance of the theories to the issue. Response applies all of the theories to the various issues, and provides a clear justification for the chosen theories. Response applies most of the theories to various issues in the comment letters and provides a clear justification for the chosen theory/theories. Response briefly applies some of the theories to one issue in the comment letters and provides a basic justification for the most obvious theory. 1.5
Critical Capacity: Has the student deeply analysed the underlying assumptions of the accounting theories and perspectives utilised in their response? (SLO4) Response critically evaluates all the underlying assumptions of the theories and perspectives of regulation. Exemplary use of relevant sources from within prescribed materials and attempts to include sources beyond prescribed material. Response critically evaluates most of the underlying assumptions of the theories and perspectives of regulation. Correctly refers to an extensive variety of sources to support arguments, including prescribed texts and additional readings. Response provides some critical evaluation of the theories and perspectives of regulation as a whole. Demonstrates use of multiple appropriate sources. Response provides some summaries of the theories and perspectives of regulation and the underlying assumptions. Limited but appropriate source consultation and background reading. 3
Academic Writing: Is the answer well written, easy to follow and understand? Accurate use of syntax, spelling and punctuation. A sophisticated vocabulary is appropriately used. Answer is logically structured with arguments coherently developed and supported. Accurate use of syntax, spelling and punctuation; succinct and effective use of vocabulary. Clear expression and structure. Accurate use of syntax, vocabulary, spelling and punctuation. Writing is easy to follow and understand. Mostly accurate syntax, spelling and punctuation, language is simplistic but appropriate. 4
Adherence to referencing guidelines Reference list included with correct adherence to referencing guidelines. Correct in-text referencing is provided. Reference list and in-text referencing performed in accordance with APA guidelines. Reference list and in-text referencing performed largely in accordance with the APA guidelines. Reference list provided, formatted in APA style with minor errors. Some in-text referencing provided with minor errors 2
25
Presentation
The following points are a general guide for presenting assessment items.
• Assessment items should be typed.
• Use 1.5 spacing.
• Use a wide left margin. Markers need space to be able to include their comments.
• Use a standard 12pt font such as Times New Roman, Calibri or Arial.
• Left- justify body text.
• Include a separate title page with your name, student number, subject code, assessment number and assessment question. Include class time and tutor’s name if applicable.
• Number your pages (except the cover page).
• Use a header or footer with your name and student number on each page.
• Always keep a copy of your assessments. Both a hard copy and an electronic copy.
• Most importantly, always use your spelling and grammar checker, but remember that this does not pick up all errors. You must still manually and carefully edit your work.
Requirements
For this assessment you are required to use APA 6 referencing to acknowledge the sources that you have used in preparing your assessment. Please refer to the CSU referencing guide http://student.csu.edu.au/study/referencing-at-csu. In addition a very useful tool for you to use that demonstrates how to correctly use in text referencing and the correct way to cite the reference in your reference list can be found at https://apps.csu.edu.au/reftool/apa-6
This assignment must be submitted through Turnitin.
It is recommended that your name, student ID and page number are included in the header or footer of every page of the assignment.
Further details about submission in Turnitin are provided in online submission.

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Write a final analysis report of 2,000 to 2,500 words (including the content from Ethical Issues in Business: First Draft Report and Analysis). Incorporate relevant feedback from your instructor to revise the background portion of your report. Your analysis should addresses the following: Influencing Factors: Describe pertinent information related to the wider scope of the ethical issue. What elements in the company’s culture, the external environment, or other factors influenced the ethical crisis? If it was portrayed in the media, how was it portrayed? Recommendation: What could the company have done to avoid the crisis in the first place? Propose how the company would have handled the crisis differently and the impact on the stakeholders discussed in the Crisis Details topic. Business Impact: Describe what other businesses can learn from the ethical crisis of the business you selected. If the situation was handled well, what could other businesses learn and why are these lessons valuable? If the situation was handled poorly, what could other businesses learn and why are these lessons valuable? Support your main ideas using the APA-formatted, in-text citations from your “Ethical Issues in Business: Preliminary Research Table.” At least one reference for each of the identified topics is required in the final report. References for the Recommendation and Business Impact topics must be from peer-reviewed academic/scholarly resources only. Prepare this assignment according to the guidelines found in the APA Style Guide, located in the Student Success Center. An abstract is not required.

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