Sunday, January 5, 2020

Firewall Internet Protocol. - Information Technology Dissertations - Free Essay Example

Sample details Pages: 22 Words: 6707 Downloads: 2 Date added: 2017/06/26 Category Statistics Essay Did you like this example? Abstract Voice over Internet Protocol (VoIP) technology has come of age and is quickly gaining momentum on Broadband networks. VoIP packetizes phone calls through the same routes used by network and Internet traffic and is consequently prone to the same cyber threats that plague data networks today. It presents lower cost and greater flexibility for a venture but presents considerable security challenges. Many solutions for VoIP security are projected, however these solutions should take into account the real-time constriction of voice service and their methods be supposed to address probable attacks and overhead related with it. Don’t waste time! Our writers will create an original "Firewall Internet Protocol. Information Technology Dissertations" essay for you Create order One of these solutions is to make use of Firewalls, which implement a security strategy by examining and straining traffic arriving or leaving from a protected network. This is normally done by evaluating an incoming packet to a set of policies and performing the corresponding rule action, which is accept or reject. Undesirably packet examinations can require considerable interruptions on traffic due to the difficulty and size of policies. Consequently, improving firewall performance is significant for the VoIP networks. In this paper, we propose a new firewall deign that is able to dynamically update firewall policy based on Neural Network and achieve packet examinations under rising traffic loads, higher traffic speeds, and stringent QoS necessities. The design consists of several firewalls configured in parallel that jointly impose a defense strategy. Every firewall outfits part of the rule and incoming packets is processed through all the firewalls concurrently. Once the neural network is trained, it continuously updates the firewall policy using the selected parameters to perform its evaluation. Since many firewalls are utilized to process each packet, the proposed parallel firewall system has considerably lower delays and a higher throughput than other firewalls. Introduction Voice over IP the transmission of voice over traditional packet-switched IP networks is one of the hottest trends in telecommunications. Although most computers can provide VoIP and many offer VoIP applications, the term voice over IP is typically associated with equipment that lets users dial telephone numbers and communicate with parties on the other end who have a VoIP system or a traditional analog telephone. (The sidebar, Current voice-over-IP products, describes some of the products on the market today.) As with any new technology, VoIP introduces both opportunities and problems. It offers lower cost and greater flexibility for an enterprise but presents significant security challenges. As with any new technology, VoIP introduces both opportunities and problems.. Security administrators might assume that because digitized voice travels in packets, they can simply plug VoIP components into their already secured networks and get a stable and secure voice network. Quality of service (QoS) is fundamental to a VoIP networks operation. A VoIP application is much more sensitive to delays than its traditional data counterparts. Latency turns traditional security measures into double-edged swords for VoIP. Tools such as encryption and firewall protection can help secure the network, but they also produce significant delay. Latency isnt just a QoS issue, but also a security issue because it increases the systems susceptibility to denial-of-service attacks. To succeed in a VoIP network, a DoS attack need not completely shut down the system, but only delay voice packets for a fraction of a second. The necessary impediment is even less when latency-producing security devices are slowing down traffic. As described in the introduction, parallelization offers a Scalable technique for improving the performance of network firewalls. Using this approach an array of m firewalls processes packets in parallel. However, the two designs depicted in differ based on what is distributed: packets or rules. The design was Consisted of multiple identical firewalls connected in parallel, each firewall j in the system implements a local policy Rj where Rj = R. Arriving packets are distributed across the firewalls for processing (one packet is sent to one firewall), allowing different packets to be processed in parallel. Since each packet is processed using the policy Rj = R, policy integrity is maintained. A neural network is a group of interconnected nodes. The well-known example is the human brain, the most complicated and difficult neural network. We can make very fast and reliable choice in portion of a second. In the face of the clear neatness of usual thinking, outcome are usually not-white and -black or binary, but quite engage a broad diversity of alert and secreted inputs, we have an wonderful facility to recognize well-known patterns as well as extraordinary patterns more or less directly, the neural network approach effort to reproduce the way humans visually the usual consumer speedily studies to identify spam from correct connection. The reason for this is generally since we illustration our brains both on reason to a broad variety of message content and the brain learns to create lightning-fast, very exact guess. The capacity of utilizing packet changed networks as a transmit standard for real-time tone of voice connections has drawn broad awareness among both research and possible communities alike. The current progress in speech conventions and high speed information communication technology hold up the notice in equipment such as voice over Internet protocol (VoIP), the mathematical character of information interchange and the energetic routing method engaged in packet-switched networks outcomes in an unbalanced network delay (jitter) practiced by IP packets. [chris miller]. Although a data-parallel firewall can achieve higher throughput than a traditional (single machine) firewall, it suffers from two major disadvantages. First, stateful inspection requires all traffic from a certain connection or exchange to traverse the same firewall. Successful connection tracking is difficult to perform at high speeds using the data-parallel approach Second, distributing packets is only beneficial when each firewall in the array has a significant amount of traffic to process (never idle), which only occurs under high traffic loads. In order to understand parity in a carrier network maintaining secrecy, the studying techniques to know excluded traffic from partial information, such as the header information and show pattern of a series of packets. The propose a traffic credit technique for a direct request which uses mathematical information such as incidence of packet coming. This method is to be used for stop idea by recognize traffic generate by not only VoIP but video request as well. By using this method, travel that is clearly mediator excluded is not needed, the quality of traffic that is classified into best services, such as urgent situation message and moving sharing, is certain, and, for best effort services, suitable operation are perform so that capital can not be busy by a few edge, so as to understand fairness in symbol services. This advance is to applications that generate traffic from the presentation of the traffic. It can be underground into the following three types regarding the granularity of the observed traffic. [Toshiya Okabe Tsutomu Kitamura 2006]. Transaction-level behavior This approach is a system focus on the skin of an application-level action, such as an HTTP request message, and its response, an HTTP response message or MAIL message. With this progress, a request is indirect from the change patterns, the size of each message. A method to order maintain by the time-series changes in the size of messages. These techniques are useful for sense a signal protocol, but are not suitable for discovery of real-time message traffic whose features are boring and last for a fairly long time. [Toshiya Okabe Tsutomu Kitamura 2006] Flow-level behavior This method is to make out an application from mathematical information such as the inter-arrival time, period of the run, packet size. Here, a run is defined as a sequence of packets having a common source address, source port, destination address, destination port and transport protocol. It is extract skin of size data message request flows, such as HTTP, FTP and SMTP graceful from side to side a network, in order to create workload for a network simulator and classify traffic into three lessons, bulk data message such as FTP, informal message. [Toshiya Okabe Tsutomu Kitamura 2006] Packet-level behavior This is techniques that identify a request from the header or load of a single packet. A group method mainly based on port facts has been used but its efficiency has been lost due to the arrival of P2P applications that illegitimately use chance port numbers and port numbers for HTTP to traverse a Firewall. [Toshiya Okabe Tsutomu Kitamura 2006]. Average packet length and variation The result of extract skin correlated to the normal packet size and difference in packet size. Difference in packet size here indicates the number of types of packet size for a request whose packet size is fixed. It is the result of take out the skin of voice applications. The packet size of the voice application is lesser than that of the other application. [ Takayuki Shizuno 2006] As with any new knowledge, VoIP introduce both opportunity and problems. It offers lesser cost and greater give for an project but presents significant security challenge. Security administrator strength suppose that because digitized voice actions in packets, the plug VoIP mechanism into their previously protected networks and get a stable and secure voice network address translation (NAT), and most VoIP mechanism have counterpart in data network, VoIPs presentation stress mean you must extra ordinary network software and hardware with special VoIP mechanism. Packet network depend on many configurable bound: IP and physical addresses of say terminal of routers and firewalls. VoIP networks add specific software, to place and route calls. Many network bound are recognized with passion each time a network part is restart or when a VoIP phone is restart or added to the network.. So many nodes in a VoIP network have dynamically configurable bound; But VoIP systems have much stricter presentation constraint than data networks with important implication for security. [ Takayuki Shizuno 2006]. Quality-of-service issues Quality of service is basic to a VoIP networks process. A VoIP request is much more responsive to delay than its customary data matching part. In the VoIP language, this is the latency problem. Latency turns conventional safety measured. Tools such as encryption and firewall defense can help secure the system, but they also set up important delay. Latency isnt just a QoS issue, but also a safety issue because it increases the system weakness to denial-of-service attacks. To do well in a VoIP network, a DoS attack need not totally shut down the system, but only delay voice packets for a part of a second. The necessary let is even less when latency-producing security devices are slowing down traffic. Another QoS issue jitter, refers to no uniform delays that can cause packets to turn up and be process out of series. The Real-Time Transport Protocol (RTP), which is used to move voice media, so packets received out of order cant be reassembled at the move level, but must be rearrange at the request level, introduce major above your head. When packets turn up in order, high jitter causes them to arrive at their target in spurts. To control jitter, network expensive can use buffers and implement QoS-supporting network elements that let VoIP packets when larger data packets are listed in front of them. The buffer can use one of several plans to resolve when to let go voice data, counting several scheme that adapt the payout time also encompass packet loss. In addition to the usual packet loss issue related with data networks, even VoIP packets that reach their target can be make useless by latency and jitter. [thomas j. walsh and d. richard kuhn ]. Project Background Neural network is the bury order growing fast in current years. It is jointly of a massive deal of easy giving out units of neuron with providing connect as a neural network. It can replicate the information distribution task of human being brain, with huge talent of nonlinear estimate, consecutively storage, large-scale similar development, and self-training lessons. The information distribution in the neural network is recognizing by the communication between the neurons, and the storage of data and in progression as increase physical interconnection of the network parts. [, a. shelestov, v. pasechnik, a. sidorenko, n. kussul , 2006]. A parallel firewall (also called a load-balancing firewall) is a scalable approach for increasing the speed of inspecting network traffic. As seen in figure .the system consists of multiple identical firewalls connected in parallel. Each firewall in the system implements the complete security policy and arriving packets are distributed across the firewalls such that only one firewall processes any given packet. How the load-balancing algorithm distributes packets is vital to the system and typically implemented as a high-speed switch in commercial products. Although parallel firewalls achieve a higher throughput than traditional firewalls and have a redundant design, the performance benefit is only evident under high traffic loads. Furthermore, stateful inspection requires all traffic from a certain connection or exchange to traverse the same firewall, which is difficult to perform at high speeds. This paper introduces a new scalable parallel firewall architecture designed for increasing network speeds and traffic loads. The design consists of multiple firewalls where each firewall implements only a portion of the security policy. Since the policy is divided across the firewalls, rule distribution guidelines are provided that maintains integrity, ensuring the new parallel design and a traditional single firewall always reach the same decision. Unlike the previous parallel design, When a packet arrives to the new architecture it is processed by every firewall in parallel, thus the processing time required per packet is reduced. Simulation results for the new architecture (consisting of four firewalls) yielded a 74% reduction in processing time as compared to other parallel firewall designs. Furthermore, the proposed architecture can provide stateful inspections since a packet is processed by every firewall. Therefore, the new parallel design is a scalable solution that can offer better performance and more capabilities than other designs. In list-based rule symbol, when packets arrive at a firewall, it is in sequence check against the system in the rule list until a match is found or attainment the end of the list. Then, the parallel action is applied to mass or pass the packet. To make the policy complete of match is always found for each packet, the computational difficulty of the sort process depends on the length of rule as the depth of result a matched rule in the rule list. Apply more composite policy can result in major traffic wait which is not only a presentation block in high speed environment but also can make it weaker to rejection of service attacks. Moreover, attractive the filter time is more difficult for multimedia applications that require firm quality of service promise. Although hardware solutions can very much decrease the packet giving out time, they are costly for large policy and improvement hardware may not be suitable in inheritance systems. on the other hand, better data structure for inner policy symbol and better search mechanism have been planned to provide relatively and effective solution to benefit on hand hardware systems. The rules are group to allow multidimensional search by at once eliminate multiple rules with few comparison. While tries have shown great agree in improving the search time, the storage condition and difficulty in maintain try and policy honesty increases as more rules . Moreover, a policy trie does not take into report the traffic personality. In a method for trie sorting is proposed that sustain the policy honesty while reorder rules for unreliable traffic situation. The number of contrast as compare to the original trie. Traffic-aware optimization of list-based firewalls has been addressed in rules are assigned matching probability that depend on the traffic information. Other firewall models have been planned to signify and analyze policy whether for central or distributed firewall architectures with main focus on identify rule conflicts and variance; Wireless local (WLAN) and wireless personal (WPAN) area networks are being used increasingly to implement VoIP forces. The main drives for using these architectures are user mobility. Behind realible real-time repair is one of the major concerns for generally use of VoIP in these wireless IPbased networks and safety is now getting the notice of researchers. The security and efficiency are consisting requirements. [El-Sayed M. El-Alfy and Shokri Z. Selim 2007] Literature Review Introduction: Literature Review is the process of finding information for help on searching for resources on the Internet. Reading intensively in the chosen topic area is essential, but the task can prove daunting if they do not approach it in a systematic way. The continuous number of high-profile Internet security breeches reported in the mass media shows that despite an emphasis on security processes that there is still a gap between theory and practice. Not only is there a need to develop better software engineering processes but also theoretical security improvements need to find their way into real systems. Software design patterns are defined as descriptions of communicating objects and classes that are customized to solve a general design problem in a particular context. As software design patterns have proven their value in the development of production software, they are a promising new approach to help in both the theoretical development and practical implementation of better security processes. First, many/most software developers have only a limited knowledge of security processes and patterns are a proven way to improve their understanding. Second, patterns work against reinventing-the-wheel to promote learning best practices from the larger community to save time, effort, and money with easily accessible and validated examples. Third, code can be reused since the same security patterns arise in many different contexts Investigating existing resources in our area of research will generally cover three areas: Exploratory investigations, as part of the development and evaluation of possible topics in an area Investigation is some depth, sufficient to support a formal research and dissertation proposal Complete research that is described in the literature / research section of the dissertation. [from Writing the Doctoral Dissertation, To Author names] 2. Related Research Work Available: Wireless local (WLAN) and wireless personal (WPAN) area networks are being used progressively to implement VoIP services. The main motivation for using these architectures are user mobility, setup flexibility, increasing transmission rate and low costs, despite this convergence depends on the answers of several technical problems Supporting reliable real-time service is one of the major concerns for widely deployment of VoIP in these ireless IPbased networks and security is now receiving the attention of researchers. The problem of offering security to WLAN and WPAN is that security does not come for free and, security and efficiency are conflicting requirements. The introduction of a security mechanism such as the IPSec encryption-engine to overcome these issues impacts directly in the speech quality of established calls and in the channel capacity. Moreover, largely deployed radio technology standards as IEEE 802.11 and Bluetooth used to achieve wireless connectivity have several constraints when delivering real-time traffic, as transmission errors at the channel, introducing delay and loss which with security mechanisms impact can lead to low quality VoIP calls. Although these technologies offer some security mechanisms, they have some flaws which need to be addressed by an additional level of security. In this paper we focus on the IPSec protocol to achieve the data secrecy due to its widely deployment and implementation of many encryption algorithms. During final decades information technology founded on the computer networks take part in an essential role in different areas of human being action. Troubles of huge importance are assigned on them, such as maintenance, communication and mechanization of information processing. The safety level of processed information is able to differ from private and viable to military and state secret. Herewith the destruction of the information secrecy, reliability and accessibility may cause the spoil to its proprietor and contain important unattractive consequences. Hence the trouble of information safety is concerned. Many associations and companies expand safety facilities that need important aids. In additional, the impracticality of creating wholly protected system is a recognized fact it will always hold faults and gaps in its understanding. To guard computer systems such familiarized mechanisms as classification and verification, methodologies of the delimitation and limit of the access to data and cryptographic techniques are applied. But they hold following drawbacks: Disclosure from interior users with spiteful purpose; Complexity in access separation caused by data sources globalization, which cleans away difference between personal and foreign topics of the system; Diminution of efficiency and communication complexity by reason of methods for access control to the sources, for occasion, in e-commerce; Effortlessness of passwords description by crating arrangements of simple users relations. Hence classification and audit systems are utilized beside with these methods. between them are interruption. Intrusion Detection Systems (IDS). IDS are generally separated to systems detecting previously identified attacks (mishandling exposure systems) and variance exposure systems registering the life cycle differences of the computer system from its usual (distinctive) action. Besides, IDS are divided to network-based and host-based category by data source. Network-based IDS examine network dataflow, caring its members, almost not moving the output of their work. Network-based systems do not utilize data about progression from divide workstation. A firewall is a mixture of hardware and software used to put into practice a security policy leading the flow of network traffic between two or more networks. In its simplest form, a firewall acts as a safety barrier to control traffic and manage links between internal and external network hosts. The actual means by which this is able varies and ranges from packet sort and proxy service to stateful examination methods. A more difficult firewall may hide the topology of the network it is employed to keep, Firewalls have recognized to be useful in trade with a large number of pressure that create from outer a network. They are becoming ever-present and necessary to the action of the network. The constant growth of the Internet, coupled with the increasing difficulty of attacks, however, is placing further stress and difficulty on firewalls design and management. . [ Subrata Acharya, Jia Wang, Albert Greenberg 2006] Furthermore, the need to deal with large set of varied safety policy and rules impose additional load on firewalls, thus depiction the presentation of the firewall highly serious to enforce the network safety policy. In this context, the defense that a firewall provides only the policies it is configured to execute, but evenly importantly the speed at which it enforces these policy. Under attack or deep load, firewalls can simply become a bottleneck. As the network size, bandwidth, and giving out power of networked hosts carry on increasing, there is a high demand for optimizing firewall operation for improved performance. [ Subrata Acharya, Jia Wang, Albert Greenberg 2006] Multi-dimensional firewall research group of people to focus on mounting various optimizations to make firewalls more resourceful and steady. In spite of significant progress in the design of firewalls, the techniques for firewall optimization remains static and fail to get used to to the always varying dynamics of the network. This is frequently due to their failure to take into account the traffic individuality by the firewall, such as source and purpose, service requests and the resultant action taken by the firewall in reply to these requests. Moreover, current firewall designs do not support adaptive difference discovery and counter measure device. As a result, they run the risk to become unbalanced under attack. The object of this paper is to address the above failing and develop a sound and effective toolset to hasten firewall operation and adapt its performance to the dynamically altering network traffic individuality. Achieve this goal, however is tough, as the number of policy and safety rules a firewall has to enforce for enterprise network. In addition, there is a need for preserve high policy addition. This is further compounded by the limited resources of firewalls relation to the increased ability of the network to process and forward traffic at very high speed. [ Subrata Acharya, Jia Wang, Albert Greenberg 2006] Methodolgy Network Firewall Parallelization Firewall parallelization is a scalable move toward for attaining the speed of system traffic assessment [Carsten Benecke,1999] necessary for improved network paces and traffic loads. In this section data parallel [Carsten Benecke,1999] and function parallel designs [Errin W. Fulp,2002] for parallel firewalls are explained. Similar to their distributed computing descriptions necessitate, data parallel partition the information set across the array of firewalls, while function parallel distributes the work set across the array of firewalls. The data parallel technique is a scalable substitute to a single firewall that permits for better throughput potentials. Function parallel techniques can diminish the dispensation time necessary on any firewall node yielding enhanced presentation. In addition, unlike data parallel designs, the proposed function parallel architecture can offer stateful assessments. This proposal shows that function parallel designs are scalable solution that can offer better performance and more facilities than other designs. Parallel Firewall Architecture: Function Parallel Firewall [W. Fulp and Ryan J] consists of multiple firewalls coupled in parallel and a gatedevice, as shown in figure. Every firewall in the system outfits a local strategy, where incoming packets are disseminated across the firewalls for processing (one packet is sent to one firewall), permitting different packets to be processed in parallel. Because every packet is processed by the policy, reliability is maintained. The common operation of the scheme can be described as follows. When a packet reaches to the function-parallel system it is promoted to all the firewall and the gate. Each firewall processes the packet with its local policy, as well as any state information. The firewall then signals the gate representing either no match was found, or offers the rule number and action if a match was found. As local policies are a division of the original, a no-matchis a suitable answer and is necessary for the function-parallel design. The gate stores the outcomes and establishes the final action to achieve on the packet using the Firewall rule. Parallel Firewall System Components A function parallel system consists of a collection of firewall nodes. Packets are replicated to all firewall nodes as they go into the system. Policies must be disseminated across the system such that they specify an accept set identical to the original accept set and no local policys accept set can overlap another local policys accept set. The received packets are then combined into one stream to arrive at the destination. A control plane is also essential to permit common system management. Firewall Nodes The firewall nodes contain a network interface card for every network input and control plane. This design implements the firewall nodes as PCs running the Linux operating system with a kernel that supports iptables. It must be stated that iptables was selected for an profitable feature of provisional rule dispensation. By default there are built-in sets of policies called chains divided by whether they hold traffic bound for procedures pay attention on local input devices, proposed for routing throughout the system to another network or outbound and supplied from a local procedure. In addition iptables has support for user defined chains. The user defined chains can be called if a packet matches a rule in a sequence. Packet Duplicator Packet Duplicator is essential on all links which will input traffic into the system. In Ethernet networks packet duplication is easily achieved with a network hub because any packets arriving on a hub port are copied to all other hub ports. But, in high speed networks hub technology is not presented. The only available devices in high speed networks to attain duplication are network taps. These devices are used for duplicating network traffic, usually used in intrusion detection systems that necessitate network monitoring. Control Plane In a single firewall system, protected customer communication can be offered through the prerequisite of physical existence. To generate a protected technique of management, communication to the collection of firewall nodes can be quarantined on a separate control plane. In the simplest form this entails a separate subnet which all firewall nodes survive on. Component Integration Joining these components into a functional design can be cut down into two network representations. The first utilizes simply one packet duplicator and can simply offer protection for traffic from one source. The second topology allows two networks to communicate bi-directionally through the system. One-Directional System This technique only thinks about packets traveling in one direction; for example, only packets are moving from source to destination. The collection of firewall nodes use the same IP address and MAC address and all will take the incoming network interface card in immoral mode. All but one firewall node will allow existing networking equipment outside of the system to cooperate with no alterations. The firewall node which does respond to user requirements can also be permitted to respond to ICMP ping requests in order to formulate the system additional compatible. For the outgoing network interface cards, any IP or MAC can be used as long as it permits communication with the destination. Bi-directional System The Bi-directional system considers packets moving in both directions; for example, packets traveling from source to destination and then back to source. Setup the source network interface cards in the similar method as the one directional scheme. The destination network interface cards are setup using a different single IP and MAC. All Network Interface Cards are brought up in immoral mode, and only one destination Network Interface Card is allowed to react to user requests. Since this design needs that both network duplicate packets, the tap device must be able to combine traffic which is send back through it onto the linkage with the destination network. Dynamic Update of Firewall Policy A firewall is a system component that pedals the traversal of packets crossways the limitations of a protected system support on an exact safety strategy. A firewall safety strategy is a list of planned sort out rules that define the events achieve on matching packets. A regulation is collected of sort out pasture such as protocol type, starting place IP address, end IP address, starting place port and end port, and an achievement pasture. Every network pasture could be a on its own value or variety of standards. Filtering events are also to recognize, which exceed the packet into or from the protected system, or to Denny, which causes the container to be redundant. The containers are established or without by an exact regulation if the packet header in order matches all the system pasture of this rule. Without a firewall policy, overseer and connection are brief unsighted. Without a policy to guide firewall execution and direction, the firewall itself may become a safety problem [E. AI-Shaer and H. Hamed, 2002]. General work has been done to encourage the filtering efficiency of firewall. For a firewall, one of the assessment indicators, which make a decision its presentation, is tuple evaluation [E.W. Fulp and S. J. Tarsa, 2005]. When firewall strategy alters, like a regulation deleted, these implement will not energetically reply to the updating. Differing to that, they all require recreating the firewall strategy. As the request of system develops, the firewall policies could change regularly. If every change leads to a renovation of the firewall, the price would be enormous. Although it is rather ancient, file explanation of firewall strategy is able to reply to the inform straightly. On the other side, some of the communicate tools are not capable to represent all the matching type of filtering field, like Policy Tree, this would limit the request of these tools. To pick up the filtering speed of firewall, researchers have planned many appearance tools for firewall policy. However, these tools divide a limitation: not well-matched with active updating of firewall strategy. Therefore, this paper recommend Neural Network model. NN can handle not only the package filtering but also energetically reply to the updating of innovative policies. In this study, we examine the use of neural network for packet filtering. The neural network system was considered in eight ways with effort to the neural network in the form of moreover access rules or optimized permission rules or binary form of access rules or representing wildcards as 0 and 255, or grouping of them. These qualified neural networks were analyzing for their accuracy and the presentation aspects such as preparation time using test data. In order to additional recover the safety; the data connected to the local usage of the network was also used to prepare the network Neural Network Model: Neural network is one of the inter-disciplines increasing quickly in recent years. It is collected of a great deal of simple processing units (neuron) with flexibility, interconnecting as a neural network [Kobayashi, F.; Fukui, T.; Arai, F, 2002]. It can suggest the information dispensation functions of human brain, with great abilities of nonlinear approximation, information storage, large-scale parallel processing, self-training study, self-organization, fault-tolerant and so on. The information dispensation in the neural network is understood by the contact between the neurons, and the storage of knowledge and in order is accessible as dispersed physical interconnection of the network components. The study and classification of the neural network depend on the energetic development of the association weights between the neurons. Firewall Policy Editor Firewall policies [E. AI-Shaer and H. Hamed, 2002] are often written by dissimilar network overseer and irregularly updated (by inserting, modifying or removing rules) to contain new security requirements and network topology changes. Editing a safety policy can be far harder than creating a new one. As rules in firewall policy are prepared, a new regulation must be inserting in a exacting order to keep away from produce anomalies. The same is valid if any network field in a rule is customized. In this section, we present policy editor tools that simplifies the rule editing task considerably, and avoids bring in irregularity due to policy modernize. The policy editor (1) without delay the user with the proper position(s) for a new or customized rule (2) shows the changes in the safety policy semantic before and after take away a rule, and (3) give visual aids for users to track and confirm policy changes. Using the policy editor, overseer requires no preceding information or understating of the firewall policy in order to put in, adapt or take away a rule. Rule Insertion Since the arrange of rules in the filtering act list directly collision the semantics of the firewall safety policy, a new rule must be introduce in the correct order in the policy such that no investigation or idleness is formed. The policy editor helps the user to determine the correct position(s) of the new rule to be inserted. It also recognizes irregularity that may occur due to improper introduction of the new rule. The general idea is that the order of a new rule is resolute based on its relation with other accessible system in the firewall strategy. In universal, a new regulation should be inserted before any rule that is its superset match, and after any rule that is its separation match. The strategy tree is used to keep track of the correct order of the new rule, and find out any potential anomalies. The algorithm execute the mechanism to insert a new rule is fully illustrate in [E. AI-Shaer and H. Hamed, 2002]. The algorithm is prepared into two stages: the browsing stage and the introduction stage. In the browsing stage, the fields of the new rule are comparing with the equivalent tree branch values one at a time. If the field value of the new regulation is a subset of an accessible branch, then the new rule must be inserting before the least amount order of all the system in this branch. If the field value is a superset of an existing branch, the rule must be inserted after the highest order of all the system in this branch. In addition, if the field value is an exact match or a subset match of a branch, appraise the next field keep on recursively by browsing through the division sub-tree awaiting correct position of the rule within the sub-tree is resolute. Otherwise, if displace or superset match happen, a division is created for the new rule. The algorithm enters into the introduction stage when the achievement field of a new rule is to be inserted. If an action division is created for the new rule, then the rule will be inserted and allocate the order resolute in the browsing stage. If there is more than one possible order for this rule, the user is request to choose an order from within a valid range of instructions as strong-minded in the browsing stage. However, if the order state of the new rule remainder undecided then policy editor discards this new rule and rapid the user with the appropriate significance. If the rule is put in, the anomaly detection algorithm is invoked to prepare the overseer with any generalization or correlation cases as a potential cause of anomalies in the firewall strategy. Rule Removal and Modification In general, removing a rule has much less collision on the firewall strategy than introduction [E. AI-Shaer and H. Hamed, 2002]. An uninvolved rule does not bring in an irregularity but it might alter the strategy semantics and this change should be decorated and established. To remove a regulation, the user goes into the rule number to reduce the rule from the rule list and choose to take away it. To sample the effect of rule elimination, the policy editor gives a textual conversion of the exaggerated portion of the strategy before and after the rule is uninvolved. The user is able to contrast and examine the strategy semantics before and after elimination, and re-assure accuracy of the strategy changes. Modifying a rule in a firewall policy is also a dangerous process. However, this restriction action can be easily managed as rule taking away and insertion as explain before. Conclusion: It is essential that a network firewall performs evidently to legal users, with small or no effect on the supposed network performance. This is particularly true if traffic necessitates specific network Quality of Service (QoS), such as limits on the packet delay, jitter, and throughput. Due to the increasing traffic loads and network speeds the firewall can rapidly turn into a blockage. The proposed parallel design consists of several firewalls and Neural Network for dynamically updating the Firewall Policy. Every firewall outfits a part of the defense policy. When a packet enter into the system it is processed by all firewall concurrently, which considerably decrease the processing time per packet. In addition, rule allocation guidelines that preserve policy reliability were introduced, which guarantees the parallel design and a conventional single firewall constantly arrive at the same conclusion for any packet. In addition unlike other designs, the proposed design can offer state ful assessments since a packet is routed by every firewall. Therefore, the function-parallel firewall design is a scalable solution that can offer superior performance and additional potentials than other designs. Reference Subrata Acharya,, Jia Wang, Zihui Ge, Taieb F. Znati,_ and Albert Greenberg Traffic-Aware Firewall Optimization Strategies 2006. Toshiya Okabe Tsutomu Kitamura Takayuki Shizuno Statistical Traffic Identification Method,2006. Based on Flow-Level Behavior for Fair VoIP service, 2006. Thomas j. walsh and d. richard kuhn Challenges in Securing Voice over IP 2007. El-Sayed M. El-Alfy and Shokri Z. Selim On Optimal Firewall Rule Ordering ,2007. A Function-Parallel Architecture for High-Speed Firewalls Errin W. Fulp and Ryan J. Farley Department of Computer Science Wake Forest University, Winston-Salem, NC 27109-7311, USA Email: [emailprotected]/* */ nsg.cs.wfu.edu Carsten Benecke. A parallel packet screen for high speed networks. In Proceedings of the 15th Annual Computer Security Applications Conference, 1999. Errin W. Fulp. Firewall architectures for high speed networks. Technical Report 20026, Wake Forest University Computer Science Department, 2002. Kobayashi, F.; Fukui, T.; Arai, F, Sensor selected fusion with sensor selection based gating neural network, Fuzzy Systems, 2002. FUZZ-IEEE02. Proceedings of the 2002 IEEE International Conference on Volume 2, 12-17 May 2002 Page(s):1482 1487. E.W. Fulp and S. J. Tarsa. Trie-based policy representations for network firewalls. In Proc. of the 10th IEEE Symposium on Computers and Communications (ISCC 2005), pages 434 441, June 2005. E. AI-Shaer and H. Hamed. Design and Implementation of Firewall Policy Advisor Tools. Technical Report cTI-lechmpO801, School of Computer Science Telecommunications and lnformation Systems, DePaul University, August 2002

Saturday, December 28, 2019

Plastics Polymers Science Fair Project Ideas

Your science project could involve plastic, monomers, or polymers. These are types of molecules found in everyday life, so one advantage to the project is that its easy to find materials. In addition to learning more about these substances, you have the opportunity to make a difference in the world by finding new ways to use or make polymers and ways to improve plastic recycling. Here Are Some Ideas for Plastic Science Fair Projects Make a bouncing polymer ball. Examine how the properties of the ball are affected by changing the chemical composition of the ball (altering the proportion of ingredients in the recipe).Make gelatin plastic. Examine the properties of the plastic as it goes from fully hydrated with water to fully dried out.Compare the tensile strength of trash bags. How much weight can a bag hold before it tears? Does the thickness of the bag make a difference? How does the type of plastic matter? Do bags with fragrance or colors have different elasticity (stretchiness) or strength compared with white or black trash bags?Examine wrinkling of clothes. Is there any chemical you can put on fabric to cause it to resist wrinkling? Which fabrics wrinkle the most/least? Can you explain why?Examine the mechanical properties of spider silk. Are the properties the same for the different types of silk produced by a single spider (dragline silk, sticky silk for trapping prey, silk used to support a web, etc.)? Is silk different from one type of spider to another? Does temperature affect the properties of the silk produced by a spider?Are sodium polyacrylate beads in disposable diapers the same or are there observable differences between them? In other words, are some diapers meant to resist leaking by resisting pressure on the diapers (from a baby sitting or falling on it) as opposed to resisting leaking by holding maximum fluid? Are there differences between diapers meant for babies in different age groups?Which type of polymer is better suited for use in swimsuits? You could examine differences between nylon and polyester with respect to stretchiness, durability, and colorfastness in chlorinated water (like in a swimming pool) or seawater.Do different plastic covers protect against fading better than others? You can test the fading of construction paper in sunlight with different types of plastic overlaying the paper.What can you do to fake snow to make it as realistic as possible?Make na tural plastic from dairy. Do the properties of the polymer change depending on what you used for the dairy source (percent of milk fat in milk or sour cream, etc.)? Does it matter what you use for an acid source (lemon juice versus vinegar)?How is the tensile strength of polyethylene plastic affected by its thickness?How does temperature affect the elasticity of a rubber band (or other plastic)? How does temperature affect other properties?

Friday, December 20, 2019

Student Perceptions Of Cheating At Online - 1685 Words

Student Perceptions of Cheating in Online CoursesYour Name:Class Name:University Name:Instructor Name:Student Perceptions of Cheating in Online CoursesAcademic integrity has long been a core concern of faculty as well as administrators operating in campuses. Recent statistics done on the extent of cheating that occurs in college campuses shows that the large majority of students have engaged in this vice to some extent. The core difference in today’s environment is the wide proliferation of technological devices that are used for both delivering as well as accessing information on university courses. Educators are fast becoming concerned on the impact that technology has on the numerous forms of academic dishonesty. Indeed a number of sources have argued that the internet is fast becoming a major culprit for the increasing instances of academic dishonesty. This paper therefore strives to examine what is the prevalence of cheating in online courses looking at it from the coll ege student’s perspective.The number of students who a-re actively participating in college level online courses has far outpaced other forms of distance learning. Online courses are becoming a critical part of many campuses long term strategy as evidenced by the fact that colleges have seen a distinct increase in the levels of online enrolment. The growth in learning opportunities online has increased on the concerns concerning cheating in online courses (Cluskey et al, 2011). Numerous studies haveShow MoreRelatedTechnologys Impact On Learning1028 Words   |  4 Pageshttp://www.nsba.org/sbot/toolkit/tiol/html Focuses on ways that technology impacts learning and cheating; especially in realm of Internet sourcing. Anderman, E., Midgley, C. (2004). Changes in self-reported academic cheating across the transition from middle school to high school. Contemporary Educational Psychology, 29, 499-517. Peer reviewed article in which data suggests that self-reported cheating is on the rise based on students view that everyone does it. Cahn and Markie. (2008). Ethics:Read MoreResearch Articles On Attitudes And Attitudes Towards Plagiarism And Academic Misconduct955 Words   |  4 Pagesjournal articles on different perceptions and attitudes towards plagiarism and academic misconduct. Plagiarism is a major concern for both students and teachers and the consequences of plagiarising will differ depending on the degree of misconduct within an assessed piece of academic writing. Throughout this essay there will be a comparison of two journal articles supplied in the plagiarism reader. The first essay is ‘Exploring academic misconduct: Some insights into student behaviour’ written by BobRead More The Problems of Plagiarism Essay1199 Words   |  5 PagesPlagiarism is an academic misconduct in which students use someone’s ideas or information in their work without proper referencing. While western culture insists that sources of words, ideas, images, sounds be documented for academic purposes, â€Å"plagiarism is now recognized as a serious problem especially in university where students are just copying words from web sites or someone else’s work† (The Owl At Purdue, 2007 ). According to East (2006, p.16), â€Å"many Australian unive rsities are now developingRead MoreCheating, Its Consequences, And Findings On Cheating1685 Words   |  7 Pagespractice of cheating and its consequences in the graduate students. Lot of papers, scholarly articles have been written around this topic describing the behavior and attitude of the students towards the practice of cheating. There are various factors that can force the students to cheat, irrespective of which the student is expected to submit genuine work of his own to the school. This paper discuss few of the main reasons behind the practice of cheating, its consequences, and findings on cheating in graduateRead MoreMobile Phones And Electronics Particularly On Mobile Devices1327 Words   |  6 Pagesfew. In the early 1990’s even with the bulkiness students started bringing cellular phones to school back then. Schools began to place a restriction on the use of mobile phones in the classroom. Initially, the cell phone was only able to make calls and receive calls . Now, the cell phone or more commonly named smart phone is the most favorable with students since they are able to stay connected to a wide variety of social media. For example, â€Å"Students can access the Internet, send or receive text messagesRead MoreA Question Of Honor By William Chace850 Words   |  4 Pages Multiple studies have found that students are spending less time on their academic studies leading to a decrease in education and an increase in temptation of academic dishonesty.   Cheating has been prevalent since mankind existed, but writer William Chace gives his outlook on the issue in his article, â€Å"A Question of Honor†. Chace is able to use adequate reasoning to engage the reader in an article that depicts perspectives from every angle. Included within the article are a sense of sympathyRead MoreThe Virtual And Physical Classroom975 Words   |  4 PagesAs a society increasingly dependent on technology in countless aspects of daily life, stud ents and educators have been naturally led to the question of technology’s role in education. Virtual education has divided those who ponder its legitimacy, with most being educators who are directly affected by virtual learning. Advocates argue that the approach is convenient, opportunistic, and effective. Critics of e-learning emphasize the importance of face-to-face contact and accountability. At the rootRead MoreInfidelity, a Negative Activity in Facebook1426 Words   |  6 Pagesscreen while he goes to the toilet. Debbie unintentionally reads John’s private messages on his Facebook account and she discovers that John has developed a relationship with another person that she does not recognise. In harsh words, he has been cheating on Debbie.† INTRODUCTION Culture is some kind of arts. Dahl’s (2001) argued that culture is dynamic and constantly changing. There are two aspects of culture which are material and non-material. Houses, computers and physical structures are someRead MorePlagiarism And The Substance And Context Of Academic Dishonesty Essay1228 Words   |  5 Pagesthe nature of plagiarism and how it is perceived by students and faculty. Moreover, how serious of a problem plagiarism really is and why students feel it necessary to cheat. It researches the challenges presented by the huge quantity of information available over the internet. This report also reviews faculty views on academic dishonesty and the many disagreements surrounding what constitutes blatant plagiarism versus unintentional cheating. Also, which disciplinary actions are in the highestRead MorePlagiarism And The Reasons College Students1618 Words   |  7 Pagesunruly fact, but one must be ready to face the obvious situation, and take measures to limit this growing problem. This article will explain plagiarism and the reasons college students turn so quickly to such an unstable â€Å"solution†. It will also present alternative ideas to learning and measures to limit the need that students feel for plagiarism and promote personal creativity. Not only do we see this moral plague in academics, but in many other fields, such as entertainment, art, and the written

Thursday, December 12, 2019

Application of Social Contract to Legitimacy Theory in Accounting

Question: Discuss about the Relevance and Application of Social Contract to Legitimacy Theory in Accounting. Answer: Introduction In the social and environmental accounting area, legitimacy theory is one of the most quoted theories. In the year of 1995, Suchman examined several definitions of the legitimacy theory. Through the application of the social contract, the people can get away from the un-natural state of the country. An individual can be free from the various political and social issues. The development of the global market and the communication can increase the financial scope for the society. With the help of legitimacy theory, several social studies demonstrate the Internet Financial Reporting (IFR) which provides the information about financial and non-financial reporting. Social theory is based on the modern movements of government. So it is essential to know about the fundamental nature of government their legitimacy. The concept of application of the social contract and the application of legitimacy theory is critical and relevance in present time (Belk, Sherry, 2007). Hopwood had done so many researches on the social and environmental contract by using the legitimacy theory in accounting for the better annual financial result. He was the first to identify the relationship between the social and environmental contract and legitimacy theory in accounting. The organizational legitimacy is implicated in the examination of the social and environmental contract. Organizational legitimacy provides the tool and contents for the analysis of social contract in accounting. Legitimacy theory explains the motivation for a social and environmental report of any accounting company. When the accounting companies become faced the environmental pressures from the shareholders, then they adopt the legitimacy theory to explain the shareholders their present social and environmental report. Since the year of 1980 legitimacy theory is one of the theories which provide the explanation for the incensement of the environmental degradation. Legitimacy theory governs the behavior of the social co ntract report, and it divides the report into the voluntary and mandatory report (Bhimani, 2006). The relevance and application of social contract to legitimacy theory in accounting involve the explanation of legitimacy theory, the analysis report of social and environmental issues related to legitimacy. The hypothesis of legitimacy theory and the legitimacy theories of governments, the internet financial reporting and the result showing the growth of the account are also included in the application of social contract of legitimacy theory in accounting. Legitimacy can also be called a process of conveniently studying various organizations and their relationship between the society as well as the surrounding environment. The Legitimacy Theory The concept of social contract basically says that the governments derive their control or power from the public. On handing over the power to the government, the public surrenders many of its freedoms and accepts the rule of the government or the monarch, as is the case. In return, the government or monarch offers them the due protection and governance. Thus a kind of contract is established between government and the subjects. This theory of social contract was proposed by Thomas Hobbes in the seventeenth century (Bhimani, Dai, 2008). Hobbes as the pioneer of this concept was in the belief that people could be worse off sometimes, but the contract would definitely serve well for the well-being of the society. The theory of legitimacy can be called as originating from this social contract. It acts as a mechanism for supporting organizations to implement and develop certain disclosures in social and environmental purview. The mechanism helps to fulfill the social contract, resulting in the realization of objectives and efficient survival in a turbulent state of affairs. Suchman describes legitimacy as general insight or an supposition that any entity's events are desired and appropriate. The appropriateness and desirability are expressed on the basis of the conformity to a system of values, definitions, norms and beliefs. The two classes of legitimacy An important fact relating to the theory of legitimacy is that it has two major subdivisions into two classes. While one is the macro theory, also known as the institutional legitimacy theory, the other is known as the organizational legitimacy. The first concept practically equalizes the institutionalization with legitimacy. Both these phenomena stress on the empowerment of organizations through making them meaningful and natural in the eyes of the society (Bragg, 2013). When the principles and purposes of accounting are considered, holding the time frame and the generally considered questions as given, the business environment, the democratic government, and the capitalist structure are taken as static. The research is situated within these concepts. Legitimacy has an abstract nature, such that finding the mechanism of motivation of organizations to disclose information related to society and environment. Often, the symbolic representation of a professional institution is associate d with its cultural beliefs. So the institution or organization considers that improvement of the culture and its promotion of the outer environment is essential to attaining legitimacy. The legitimacy theory thus very closely associated with the cultural aspect of an organization's surroundings. Breaking Down the concept of legitimacy The theory of legitimacy is based on the enriched teachings of many theories such as stakeholder's theory, management theory, and institutional theory. The reason that this concept of legitimacy has had a sustained applicability to contemporary situations is that traditional norms have been combined modern value and ethical considerations. Firstly, it seeks to answer the circumstances under which a firm can be called legitimate. Secondly, it lays down the list of persons or entities who could affect the legitimacy of an organization (Burritt, Schaltegger, Bennett, Pohjola, Csutora, 2011). Lastly, it clarifies whether the legitimacy concept should be regarded as an objective or a finishing for the organization. Legitimacy can be very simply explained using the organizational approach, as being any operational resource that is extracted from an organization's cultural environment. Ultimately this resource may be used for pursuing its goals. Thus legitimacy is as significant a resource as is money. Certain actions by any stakeholders within the company may increase the legitimacy and others may reduce it, so it is essential to evaluate the consequences of any step carefully before implementing it (Clawson, Waltenburg, 2009). But legitimacy besides being viewed as a part of resources derived from the environment of an institution can be taken as having both contexts for the purpose of exchange and being a by-product of such an exchange. Social and environmental report research and legitimacy The linkage between the legitimacy of any organization and reporting of social and environmental aspects can be determined from Suchmans definition of legitimacy mentioned in the previous part. Legitimacy is a generalized process according to this definition, and hence rather a long term process than a short-term one. The legitimacy of an organization is also never a fixed phenomenon but an ongoing one where there is the constant evolution of the legitimacy that has been perceived. The concept of legitimacy is also being reconstituted by means of social enactment (Drever et al., 2007). The processes which facilitate the legitimacy of an organization actually act as necessary elements for enhancing the behavior and communications of a corporate organization. The key methods helpful for communication of an organization with its stakeholders are both that of social as well as environmental reporting. Thus ultimately such reporting proves to be useful for maintaining the legitimacy of an organization. Till now, many researchers in the field of accounting from social as well as environmental point of view have embraced the legitimacy theory. Many such researchers claim to have tested legitimacy and found support for much of the concepts related to legitimacy. Within the literature for accounting, legitimacy has primarily dealt with the highly reactive nature that disclosures regarding organizations possess. This has been the case with most of the research studies on legitimacy. Added to that there is a distinguishingly high proportion of the research that has focused on those industries that have suffered from any disasters or occurrences of any other type (Elisabetta, 2006). Thus these studies are concentrated on an attempt by corporate to repair or reconstruct legitimacy and conduct its investigation as a short term but a reactive phenomenon. Thus the view that legitimacy can be controlled by the organization has thus been the dominant approach throughout the research on social and environmental aspects. The analysis of content is mostly made use in studies about reporting on social as well as environmental aspects. The analysis is associated with legitimacy theory and examines the number of disclosure depending on the size, media press ure, membership of industries and other factors (Horngren, 2011). While there is much valuable information obtained from this approach, regarding reporting on information related to society and environment, it does not succeed in adding insight into the way of communicating effectively. Legitimacy is such a concept that is directly correlated to the context and the audience composition. Legitimacy, on one side, is the result of those legitimation procedures performed by the apex organization, and on another side, actions that affect norms and moral values that are taken into consideration by the remaining professional institutions. This concept can be called an assumption or even a perception as it is a representation of how observers react when they form an idea of the organization. The increasing amount of research endeavors in studying corporate reporting on the social and environmental aspects is an evidence of the growing interest and curiosity in analytic studies. Research publications which are resource based and engage in studying organizations along with their relation to society and the environment have a brief history (Horngren, 2013). They do not concentrate specifically towards reports on social and environmental aspects of corporate organizations but c onduct the analysis and evaluation of the prevailing situations in this regard. Thus ultimately the legitimacy of an organization along with the social and environmental reporting and research are complementary to sustaining the overall performance of an organization at a high level. These two concepts are hence interrelated and are both irreplaceable for ensuring the standard performance of any organization. Hypothesis The various types of industry the IFR revelation has been analyzed by more than a few authors, but not all of them found a positive association between them (Weil, 2017). To the unpaid traditional annual account disclosures, the group of oil, chemical, and mining provides more profit than the others groups. The separation in the diverse sectors depends on data used; therefore this contrast becomes trickier. Moderately environmental disclosures, Dierkes and Preston think that the modified environmental companies are more likely to environmental exposure than the other industries. U.K. companies completed that two sectors have environmental disclosures, petrochemicals and chemicals, and intermediates (Horngren, 2013). These studies reveal that there is the more ecological discovery to the polluter companies, in some cases, defensible to the legitimacy hypothesis, in this research will be tested if that type of businesses has additional disclosure in the IFR. Whereas companies with envi ronmental impacts provide more financial in sequence on the internet for its stakeholders, we analyze the industries that are measured to have a high environmental impact. The big business has more incentives to a revelation on the web. They have more visibility, and so they draw the better attention from the general community, governments, stakeholders, other stakeholders or even the opposition. The great firms have additional resources to have in order plan more efficient and have other disclosures on the internet. There is an active connection between company size and disclosure of IFR. Companies with high levels of productivity improved pressure in shareholder decision and had more attractive stakeholders, so there is the greater tendency to IFR disclosure (Kew, Watson, 2012). There is a optimistic link between productivity and disclosure of IFR. Leverage is the amount of money owing used to finance a firms assets. Companies with high levels of influence of leverage and disclos ure of IFR have more financial expenses than the other companies. There is the negative connection between leverage and disclosure of IFR. In this study, the possession attentiveness could be representing or for a percent of supply held by major shareholder or percent of manager interests. The companies have more ownership concentration; have less likely stakeholders, and then the IFR disclosure will be to a less user. There is a negative between possession attentiveness and disclosure of IFR. The auditors solid cooperates and supervises the process financial coverage, leading to increased disclosure clearness and good status to the Financial Report (Kumar, Kumar, 2010). The companies are auditing by a Big 4, will be influenced by a strict standards financial accounting revelation. There is the definite connection between the companies checking by "Big4" and expos of IFR. The issues of legitimacy of government Hobbes and the legitimacy of government during a public contract are philosophy of freedom. The symbol gives huge significance to the explanation of the explanation for the words. Hobbes maintain that there is a link between freedom and determination of persons because a free person can do whatever that has determination to do, lacking any boundaries, barriers or constraint (Stice, Stice, 2014). In this case, humans are bound by social laws, by which persons have put themselves under the system of the sovereign. Hobbes's thought is that biased legality and ethical compulsion are accepted by will of persons. So, according to Hobbes, the determination is more choice to develop compulsions willingly. This is why, for Hobbes, the determination is the spirit of contracts (Nijman, 2004). Social agreement, as per to Hobbes, is defined as an agreement by all persons to dispose of all their controls and allow the first sovereign to use his authority without obstruction by its subject fully. It is comprehensible that between the parties no equal opportunities are seen in Hobbes's public contract, the monarch is absolute. Hobbes claims that it was the free determination of the citizens to generate such a government, and to be ruled by a selected representative, the monarch. Hobbes explains in the case that people communicate their independent determination to be governed by the conqueror because they have a horror of death. At the point of time while they have countenanced the death from the defeaters, they continuously expressed their independent determination to be governed by them and give up their powers and civil rights to the new monarch. Hobbes reacts that it is sufficient for a person to have the human freedom and not to be reserved into chains. This lifted for him the responsibility to obey to his sovereign in everything (Rosenfield, 2009). Hobbes states that there is not much disparity between governments formed through political agreement and those created thr ough invasion. As per Hobbes, the contracts can also be set up with silence or implied consent and acceptance. By the help of this theory, Hobbes explains some essential words such as depiction (Spiceland, 2010). The implicit permission as a method to create a suitable agreement, notions which are significant for additional expansion of the contract theories can be made. Locke and legality of the government claim that an individual cannot unchain to someone in addition by independent determination, nor place himself beneath a random authority of another. Locke explained the idea of judgment as connected to persons decision, and not a conclusion including the external force (Schroeder, Clark, Cathey, 2011). Locke also shows that when the people depart state of scenery to unite a public contract for shaping a political civilization. The power must be given up by the people, to attain the range for which they bond to the society. This is to provide a monarch to authority for forcing men to assist because in this condition of scenery when there is no power to manage them, they establish a combat, which almost certainly would by no means finishes. Though both Locke and Hobbes thinks that people should give up all human rights and authority and pass them to the ruler, the dissimilarity between the two is in the description of the concept of will Locke, un like Hobbes does not support the agreement made upon terror and pressure. According to him, supporting compulsion can obtain only by a contract which is freely accepted and usual by persons, by which they submit themselves to someone elses determination (Smith, 2011). Like Hobbes, also Locke approves the implicit permission as a way of declaring the will for being the branch of the social agreement. But the dissimilarity is that when talking about the right confined by the government through public contract, he mentions the notion of possessions. In fact, Locke goes further by stating that the federal contract is inhered from the property-owner to his successor. The successor of the land will be compelled to follow the rules of the contract which was accepted by his ancestor, because mutually with the land he will take over also the obligations to the government. In his agreement people consent to give their human rights to someone they believe. In order to put into natural effect l aw and to defend them, the ethical obligations would be useless if there were nobody that would perform them (Tracy, 2013). Locke does not attach future generations with the agreement consented by their intimates. Locke defines that it is usual that the body moves in the way in which there is a greater power applied. Locke also claims that it is complicated to obtain common consent, at least for the motive that it may happen that not all the populace can contribute to the voting (Wheatley, 2010). Internet financial reporting The usage of technology and internet in accounting they can change the way of information and the utilization of economic data. Legitimacy theory provides the theoretical framework for the Internet financial reporting. As per the paper of 1997, Wildstorm described the importance of the web in the financial communication (Scott, 2015). By legitimacy theory, the internet financial report (IFR) differs the traditional financial reporting. IFR can include the voluntary, mandatory or the incremental information which may help the stakeholders for decision making. IFR plays a significant role in the regulation of the report and the preparation of the environmental report. It can differentiate between the printed audit reporting and the financial report based on the electronic review (Appannaiah, Reddy, Putty, 2010). The Internet can establish the relationship between the stakeholders and helps in the interactive communication for the development of the financial state of the particular co mpany. In the year of 1999 Lyman et al. through the support of International Accounting Standards Committee (IASC) analyzed the internet accounting reporting by legitimacy theory. In the year of 2002 Liao et al. and the year of 2003 Debreceny, describe the financial report can support the professional auditing, accounting and the regulation of the internet financial report. In 2003 Poon and Tak Yu said that the Internet financial reporting could include the annual report, quarterly report, analysis report, press collection report, share price information and the management discussions also (Britton, Waterston, 2013). Through the research in 2005 by Garcia-Borbolla et al. the relationship between small and medium enterprises with the website, the size of the companies, education, training, the management of the company, and the usage of the technologies can be known. As per the recommendation of the Khan in 2007 to develop the qualitative characters companies can improve their onlin e financial reporting which is suggested by International Accounting Standard Board (IASB). The positive point of the internet financial reporting is through this process the accounting department of any company can represent their reports as portable document format (PDF), so there will be no possibilities to misplacement of the reports. In the year of 2010, Aly et al. found out the profitability in the utilization of internet in the social contract of accounting. He includes the size of the firm, auditor size, liquidity, leverage and the website of the company (Dauber, 2005). There are various analyses which determinate the financial reporting through the internet. The main hypothesis of internet financial reporting is justified based on the legitimacy theory. The analysis of the social and environmental contract in accounting can briefly describe the role of legitimacy theory and internet in financial reporting. The voluntary internet financial reporting maintains the relationshi p between the auditors and the investors (Horngren, 2013). The adoption of the voluntary internet financial reporting can affect the qualitative and quantitative factors of the company. The mandatory internet financial reporting is a concern with the press release and conference. It is helpful to the accounting standard for communicating to the hard annual report and the information which regulates the balance sheet and the income statements. Result and discussion The quantitative analysis of the annual financial report of different types of industries can be the result of the application of the social contract at legitimacy theory in accounting. The result of the study of legitimacy theory shows the modification of the policies of the companies which is related to the social events. The result shows the tactical nature of the social contract which includes the management and the annual report under the unfavorable condition. The study of the corporate social contract supports the legitimacy theory (Horngren, 2014). The result of the analysis of the subject indicates the achievement of the higher level of media attention which can support the annual financial report. The result of the study facilitates the decision making process and the help in the preparation of the annual financial report. According to the result of the study, the legitimacy theory can explain the nature of the political economy and the responsibility of the government towa rds the accounting. The result of the study supports the view that how the companies are utilizing their annual financial reports to justify their existence. The result of the study shows the differences between two types of industries, k-based industry is one of them. The results of the analysis demonstrate the utilization of the Internet financial reporting which applied to the big business (Powers, Needles, 2012). The results of the analysis between independent variables are related to the total asset, income and the size of the enterprise. As per the product of the study of the profitability, it can assist the making of internet financial report. Since last 20 years, the legitimacy theories are uses in the bank sectors also. The examination of the presented IC information in each annual report can disclose the social contract. The result of the study suggests the globally well-known sustainability of the legitimacy theory. The result of the survey provides the political, social , environmental supports to the respective company. The result indicates the firms to legitimize themselves in the global market. The result with the legitimacy theory voluntary takes part in the enhancement of the reputation of the company (Krivogorsky, 2012). The result didnt find any relationship between SDI and board independence. It indicates the corporate governance system of the company. Conclusion The social and environmental contracts are known to be the most innovative theory for application in accounting. Legitimacy theory takes a huge part in the in the analysis of the behavior of the company. It governs the social and environmental factors of the company's financial report. Through the positive thinking and the political movement can secure the property and the life of a human. The social contract also influences the political aspects (McMillan, 2010). Legitimacy theory indicates the explanations which motivate the environmental, financial reporting which is based on the application of social and environmental contract. The social and environmental report can be considered as the major way of communication. Legitimacy theory provides the framework to the social contract in the accounting business. To enhance the capability and the competence of any company the government tries to improve the knowledge, Appling information technology of the companies. To prepare the financ ial report internet plays a significant role (Oppermann, 2009). To know the mechanism of the legitimacy theory, it should be known that the opportunities regarding the legitimacy theory and the amount of cost provided by the respective companies. The founders of the social contract always wanted to involve ordinary people in the accounting where they can feel safe, and the relationship between the people and the government can be intact. As per the study of 2011, most of the companies proffered the PDF format for their financial representation. References Appannaiah, H., Reddy, P., Putty, R. (2010).Financial accounting. Mumbai [India]: Himalaya Pub. House. Belk, R., Sherry, J. (2007).Consumer culture theory. Amsterdam: Elsevier JAI. Bhimani, A. (2006).Contemporary issues in management accounting. Oxford: Oxford University Press. Bhimani, A., Dai, T. (2008).Management and cost accounting. Harlow: Prentice Hall/Financial Times. Bragg, S. (2013).Accounting best practices, seventh edition. Hoboken, N.J.: John Wiley Sons. Britton, A., Waterston, C. (2013).Financial accounting. Harlow: Financial Times Prentice Hall. Burritt, R., Schaltegger, S., Bennett, M., Pohjola, T., Csutora, M. (2011).Environmental Management Accounting and Supply Chain Management. Dordrecht: Springer Netherlands. Clawson, R., Waltenburg, E. (2009).Legacy and legitimacy. Philadelphia, Pa.: Temple Univ. Press. Dauber, N. (2005).2006 Auditing standards. Canada: Thomson. Drever, M., Stanton, P., McGowan, S., Raar, J., Sofocleous, S., Ravlic, T. (2007).Contemporary issues in accounting. Milton, Qld.: John Wiley Sons. Drever, M., Stanton, P., McGowan, S., Raar, J., Sofocleous, S., Ravlic, T. (2007).Contemporary issues in accounting. Milton, Qld.: John Wiley Sons. Elisabetta, B. (2006).Financial Accounting an International Approach. Pearson Education UK. Horngren, C. (2011).Cost accounting. Frenchs Forest, N.S.W.: Pearson Australia. Horngren, C. (2013).Accounting. Frenchs Forest, N.S.W.: Pearson Australia. Horngren, C. (2013).Accounting. Frenchs Forest, N.S.W.: Pearson Australia. Horngren, C. (2013).Accounting. Frenchs Forest, N.S.W.: Pearson Australia. Horngren, C. (2013).Financial accounting. Frenchs Forest, N.S.W.: Pearson Australia Group. Horngren, C. (2014).Accounting. Toronto: Pearson Canada. Kew, J., Watson, A. (2012).Financial accounting. Cape Town: Oxford University Press. Krivogorsky, V. (2012).Law, corporate governance, and accounting. Harlow: Financial Times Prentice Hall. Kumar, V., Kumar, V. (2010).Strategic management. Delhi: Cengage Learning India Pvt. Ltd. McMillan, E. (2010).Not-for-Profit Accounting, Tax, and Reporting Requirements, 2nd Edition. John Wiley Sons. Nijman, J. (2004).The concept of international legal personality. The Hague: T.M.C. Asser Press. Oppermann, H. (2009).Accounting standards. Lansdowne: Juta. Powers, M., Needles, B. (2012).Financial accounting. [Mason]: South-Western, Cengage Learning. Rosenfield, P. (2009).Contemporary issues in financial reporting. London: Routledge. Schroeder, R., Clark, M., Cathey, J. (2011).Financial accounting theory and analysis. Hoboken, NJ: Wiley. Scott, W. (2015).Financial accounting theory. Toronto: Pearson. Smith, M. (2011).Research methods in accounting. Los Angeles: SAGE. Smith, M. (2011).Research methods in accounting. Los Angeles: SAGE. Spiceland, J. (2010).Intermediate accounting. Toronto, ON: McGraw-Hill Ryerson. Stice, J., Stice, E. (2014).Intermediate accounting. Mason: South-Western/Cengage Learning. Tracy, J. (2013).Accounting for dummies. Hoboken, N.J.: Wiley. Weil, R. (2017).Financial accounting. [Place of publication not identified]: Cengage Learning. Wheatley, S. (2010).The Democratic legitimacy of international law. Oxford: Hart.

Wednesday, December 4, 2019

Point Blanc Chapter Summary free essay sample

Chapter 1 Michael J. Roscoe, a multimillionaire from New York, is assassinated by a guy who goes by the name Sam Green. Chapter 2- Alex Rider follows two suspected drug dealers to a barge on the River Thames. Chapter 3- Alex hops into a crane near the barge and lifts the barge out of the water with the crane; the barge collides into a nearby conference center when its in the air. Chapter 4- Alex is taken to jail, but MI6 bails him out; therefore, he has to accept the proposal they give him to go on an undercover mission to a boarding school, Point Blanc, in the Alps. Chapter 5- As part of the mission, Alex has to pretend to be the son of a multimillionaire Sir David Friend, whose house he stays at for a week. Chapter 6- While at his house, Alex goes horseback riding with Friends daughter and almost gets killed by a train when they take a shortcut in a tunnel. We will write a custom essay sample on Point Blanc Chapter Summary or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Chapter 7- Mr. Smithers, who works for MI6, gives Alex a few devices in case of an emergency while on his mission. Chapter 8- Alex is picked up by Mrs. Stellenbosch from Point Blanc and has dinner with her at a hotel in France. Chapter 9- Alex meets Dr. Grief, the director of Point Blanc, and makes his only friend, James Sprintz. Chapter 10- Alex notices that the school isnt normal; he sees James being taken away during the night into a room. Chapter 11- Something is wrong with James, so Alex sneaks up to the forbidden third floor and sees Dr. Grief shoot a surgeon; Alex sends out a signal for help to MI6. Chapter 12- Alex sneaks down to the basement, and finds James and the other four students; he finds out Dr. Grief has duplicated the kids. Chapter 13- Mrs. Stellenbosch captures Alex when she sees him in the basement, and Dr. Grief tells him he is going to have to kill him; Grief also informs Alex about the Gemini Project, which is his evil plan to rule the world by duplicating people that act like himself. Chapter 14- Alex escapes after he is locked up and snowboards down the mountain on an ironing board while being chased by numerous snowmobiles equipped with machine guns; he is hospitalized after slipping off a train he jumped on at the bottom of the mountain. Chapter 15- He confronts MI6 for not getting him out of there when he sent out a signal for help, and is assigned to lead a SAS unit back into Point Blanc to kill Grief, Stellenbosch, and to rescue the kids. Chapter 16- Alex is successful as the SAS unit accomplishes all of their tasks of killing Dr. Grief, Mrs. Stellenbosch, and rescuing the five kids. Chapter 17- Alex returns back to school in London, and when he goes to meet with the principal, his clone is waiting for him and tries to kill Alex; as a result, Alex is unscathed and the clone dies in a fire while they are fighting.

Thursday, November 28, 2019

Tax Evasion in Egypt

Introduction Through tax evasion, individuals, companies, and organisations attempt to avoid paying taxes. Following the start of monetary markets, tax evasions in addition to other financial laundering activities have emerged as severe predicaments for macroeconomists. Although tax evasion in Egypt has always been a worry for economists, it has currently augmented to a greater degree given that the existence of new monetary markets favours tax evaders through the provision of simpler means of hiding their illegal money transactions (Feige 98).Advertising We will write a custom report sample on Tax Evasion in Egypt specifically for you for only $16.05 $11/page Learn More The money that could otherwise have been utilised in economic and social advancement courses is used in criminal actions or in dangerous and poor ventures. Additionally, when the money from illegal ventures gets into the stock market, it creates unnecessary instability. In this regard, c urbing tax evasion would allow huge chunks of money to be produced and utilised for welfare tailored ventures. This paper highlights an investigative report on tax evasion in Egypt with the interviewing of an economics university professor. Evasion occurrence Tax evasion is a progression that usually relates to the informal sector. A gauge of the degree of tax evasion is the quantity of the unreported revenue, which denotes the variation between the quantity of revenue that ought to be accounted in the tax systems and the real quantity reported. An interview with the Professor of Economics in the American University in Cairo, Said Mona, revealed that the degree of evasion relies on some aspects by considering the financial equation coupled with the fact that attempts to evade tax decreases with the decrease in the money under transaction (Baldry 357). The professor as well stated that the degree of evading taxes relies on the effectiveness of the tax management. The increased level of corruption by tax officers in Egypt adds to the complexity of managing tax evasion. Tax officials employ different ways to decrease evasion and augment the degree of imposition, for instance through privatisation. The evasion of tax is a criminal offense in Egypt and individuals who are found guilty are sentenced to fines or detention. Deceitfully misreporting profits in a tax return in Egypt is deemed as a criminal activity and such actions are dealt with in the criminal courts. In Egypt, other tax wrongdoings that are considered criminal include intentional misrepresentation of records. Furthermore, civil tax misconducts could attract penalties. Presumably, the degree of evasion relies on the strictness of reprimand for evasion (Baldry 361). The Egyptian Tax Authority (ETA) handed an evasion assertion to the Orascom Construction Industries (OCI). This tax amounted to almost 5 billion pounds associated with the sale of building materials by the company in 2007. The Chief Executi ve Officer (CEO) of OCI is Nassef Sawiris. Orascom Construction Industries is among the leading companies in Egypt and it hires 90,000 individuals.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The employees of this company originate from approximately 36 nations across the world. The Orascom Construction Industries Construction Group offers global engineering and building services mainly on infrastructure, manufacturing, as well as high-end trade ventures in different countries for both public and non-public clients (Baldry 368). The Orascom Construction Industries Construction Group takes a position amid the best international contractors. Importance of taxes In Egypt and in all other nations across the world, taxes are fundamental. With respect to the economy, taxes act as the basic source of finances for an extensive scope of social and economic plans. Taxes are thus necessary to fun d public services and accomplish a country’s fundamental responsibilities. In Egypt, taxes comprise close to 60 per cent of government income. Every government across the world requires money to carry out civil functions and control the undertakings of the state. These funds are usually accumulated from the residents of the country in the identity of tax (Jalili 167). Each country has its particular means of ensuring that taxes are collected from its populace. Ignorance concerning tax is capable of bringing about numerous crises. The money collected as tax assists a country in safeguarding itself as it handles military expenditures. Moreover, taxes assist in the advancement of infrastructure and the condition of roads, hospitals, and the environment at large. Additionally, taxes aid in the development of the status of education for through taxes, governments can offer education to all citizens and assist in the raising of the living standards. Individuals and organisations pa y their taxes in a bid to sustain an efficient government. Taxes act as returns for the government to facilitate in funding socialised services like medical attention and security among others; therefore, when nobody is submitting taxes, the community could fall apart and the country deteriorate. Therefore, it is significant for each individual to pay taxes without failure. The government in a country can enforce taxes in different types, for instance, via income taxes, and toll tax among others. Not every person in a nation is required to pay taxes. Payment of taxes is reliant on nation to nation; however, in the majority of instances the individuals that earn very low incomes are at times exempted from paying some taxes (Jalili 172). Moreover, not everyone in a given country is expected to pay taxes in an equal measure. Normally, individuals that have high incomes are expected to pay a bigger proportion of tax as compared to individuals that have low incomes. The residents of a co untry are not supposed to complain on the load of tax payment, rather they ought to consider the utilities that they obtain out of payment of taxes. Some of the services that are offered by the government through the money from taxes encompass the following:Advertising We will write a custom report sample on Tax Evasion in Egypt specifically for you for only $16.05 $11/page Learn More Infrastructural developments: The government of any country requires money for the construction of roads, airports, ports, and communication networks just to mention a few. Pubic security: Funds obtained from taxes are utilised in the provision of fire fighting equipments as well as hiring of police (Jalili 182). Moreover, such funds assist in financing the sustenance of the military forces (comprising of the air force, army, and navy) as well as adequately providing them with ammunitions. Common services: Maintaining cleanliness of the roads, treatments of water, provisi on of lighting in urban centres, waste disposal, and sustenance of game parks and many more Health services: Nearly every government offers adequate and subsidised health services to all its populace, which could encompass immunisation and relief from tragedies. All these aspects are made possible by the taxes that a government collects from its citizens. Others include the sustenance of historic sites like museums, government and disaster reliefs, financing elections, finance government ministries and equipping them (Jalili 191) Why tax evasion is not good Tax evasion underscores any form of unlawfully evading taxes that an individual is obliged to pay. Tax evasion is at times confused with tax avoidance, which means taking measures to decrease taxes that are in accordance with the law. The elements of tax avoidance include tax deductions as well as different lawful tax excuses. Tax evasion can take place with every form of tax, but it is usually linked to income taxes in addition to sales taxes. For instance, in Egypt there exists a legal income tax, and every income (whether money or material commodities) has an enforced tax. Following its strictest description, many Egyptians probably engage in tax evasion by not including minor sources of income or the profits garnered, albeit in most cases such an occurrence happens unknowingly (Lachapelle 38). With the reality that it is nearly improbable to notice every one of the insignificant sum of money that change owners, the Egyptian government hardly ever hunts such insignificant cases of tax evasion for it concentrates on wider targets such as companies and rich people. The interview with Said Mona as well gave the insight that taxes are normally regarded as economically ineffective tools, which underscores the suggestion that tax evasion could potentially have positive outcomes on the economy. The theory behind this suggestion hinges on the assumption that taxes act by augmenting the costs of commodities and thus general expenditure diminishes with the augment in taxes, and consequently economic action drops. The suggestion for taxes is that communities and companies are not capable of accurately assigning resources toward ventures that are meant for the universal good, for instance roads, airports, and other forms of infrastructure. Hence, the government is given the responsibility of collecting taxes in a bid to try and perfectly allocate this money for the provision of public amenities (Lachapelle 40). The fundamental economic laws could imply that in the nonexistence of the government, non-public organisations could fill the gap in offering pubic amenities and carry it out more effectively since there could not exist such barriers as tax collection, tax evasion, and government establishments. However, as Said Mona made it clear, non-public organisation can never be more effective in carrying out all the responsibilities when judged against the government. Even though the notion of t axes being economically ineffective provides support to the likelihood of tax evasion being an economically effective exercise, tax evasion as well brings about numerous detrimental results.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More To start with, the government has to use resources in a bid to recover the taxes it is owed, which could appear as a wasteful exercise to the community. In a case where no individual evades taxes, much money would be channelled towards beneficial schemes rather than being utilised in the recovering of evaded taxes. In addition, an effective capitalist economy depends on rivalry amongst businesses (Lachapelle 41). Nevertheless, when one business is practicing tax evasion and the other one is not, it generates a simulated benefit for the business engaging in tax evasion. This process could allow businesses with diminished dealings to survive longer than the ones that have effective processes, which could be harmful to the economy. Egyptian Government not doing enough to tackle the problem Even if the Egyptian government is carrying out more strenuous attempt to restructure the nation’s tax authorities (particularly with respect to making it more investor-pleasant), it still hol ds the characteristic disorder and ineffectiveness prevailing all through generations of social ineffectiveness. Tax evasion is not a big issue in Egypt owing to the intricate and highly inefficient collection scheme. Managers have established several tactics for saving their foreign employees from the misery of striding through tax laws. In this regard, most of these employees are paid in the form of cashable cheques or hired as fake consultants, which is meant to leave the choice of payment of taxes to the workers themselves (Resnik 44). When workers are paid through cashable cheques or as consultants, they are aware that the possibilities of the Egyptian government ever claiming taxes from them are insignificant. Nevertheless, for those receiving huge sums of money, they are easily likely to be discovered and thus are compelled to pay their taxes. Therefore, the tax reforms made in Egypt by the close of 2005 were essential to decrease tax hindrances to investments. Nevertheless, the reforms are still not adequate to tackle the problem of tax evasion effectively. Summary Through tax evasion, individuals, companies, and organisations make endeavours to avoid paying taxes. Additionally, through tax evasion, the money that could otherwise have been spent for economic and social progress is used in wrong actions or in hazardous and poor ventures. While interviewing Professor Said Mona, it was disclosed that the degree of evasion relies on some characteristics by taking into contemplation the financial equation and the fact that the endeavours to evade tax diminishes with the lessening of the amount of money one is obliged to pay. The evasion of tax is an unlawful offense in Egypt and the persons who are found blameworthy are sentenced to fines or detention. The Egyptian Tax Authority (ETA) has accused Orascom Construction Industries (OCI) of tax evasion amounting to almost 5 billion pounds. Taxes are essential as they fund public services coupled with facilitati ng a country’s fundamental errands. Tax evasion is capable of bringing about numerous crises. The money amassed as tax is used to assist a country in safeguarding itself as it holds military expenditures. Taxes are used to support the advancement of infrastructure and the environment at large. Moreover, taxes serve in the development of the status of education. Even if the government of Egypt is implementing strenuous endeavours to reorganise the nation’s tax authorities (mostly with regard to turning it into investor satisfying), it still embraces the typical disorder and futility prevailing all through cohorts of social ineffectiveness. Conclusion Although tax evasion has always been an alarm for economists, it has presently augmented to a larger degree given that the majority of the new monetary markets favour tax evaders through the provision of simpler approaches of hiding illegal money. An interview with the Professor of Economics revealed that the measure of tax evasion relies on some facets, by taking into deliberation the financial equation and the fact that endeavours to evade tax lessen with the reduction in the money that one is required to pay. Evasion of tax is capable of causing plentiful of crises. Taxes support great developments carried out by the government at the advantage of its citizens. Tax reforms in Egypt in 2005 were essential to cut tax hindrances to investments. Nonetheless, the reforms are still not satisfactory to tackle the difficulty of tax evasion successfully. Therefore, the Egyptian government should put in place other strict measures to counter tax evasion. Works Cited Baldry, Jonathan. â€Å"Income tax evasion and the tax schedule: Some experimental results.† Public Finance 42.3 (2011): 357-383. Print. Feige, Edgar. The underground economies: Tax evasion and information distortion, Cambridge: Cambridge University Press, 2007. Print. Jalili, Ali. â€Å"The Ethics of Tax Evasion: An Islamic Perspective.à ¢â‚¬  The Ethics of Tax Evasion 1.1 (2012): 167-199. Print. Lachapelle, Jean. â€Å"Lessons from Egypt’s Tax Collectors.† Middle East Report 264 (2012): 38-41. Print. Resnik, David. â€Å"Practical and political problems with a global research tax.† The American Journal of Bioethics 10.6 (2010): 44-45. Print. This report on Tax Evasion in Egypt was written and submitted by user Autumn Witt to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.