Tuesday, October 22, 2013

For the last decades, Smartphones operating system safety have been spotted over blog posts and other publications. Over the last 5 years, with the innovation of windows pone 7, Android and iOS, the research have also been published in the academic sphere on individual security mechanism across the platforms. Egners, Marschollek and Meyer (2012, p.3) reveal varied challenges that Smartphone users have encountered for the last decades including threat to security, which arises due to disruption and modification of the user data. The apps have been subjected to malware practices; thus their activities are limited to local information accessibility via address book, short messages and data transmission networks.

Moreover, the threats against security for Smartphones have tremendously increased for the past decades. The attacks are rising every year because of increased hacking against technology. The research survey report carried out in 2008, revealed that about 160, 000 portable devices were subjected to security risks because of low-tech solutions (Egners, Marschollek and Meyer (2012, p. 12). The Smartphone malware practices have become commonly distributed via the application stores, which have poor security. The malware risks mostly occur due to update attack whereby the authenticity applications are later altered to include the malware components. Furthermore, the software acquired directly from web links also distribute a virus known as malvertizing, and this have been the greatest threat to security of Smartphones.

Typically, a common form of malware practices, which have become also the greatest threat to Smartphone, is the additional software instalments that target communication system, information privacy and personal identifying information. For instance, in the year 2010, the first malicious activities on Smartphone were detected. The fake operating system known as the SMS Trojan was discovered, which had already infected varied devices that utilized that operating system. Egners, Marschollek and Meyer (2012, p. 14) argue that the number of Android malware practices increased to 76 percent by the year 2011.  It was noted that the Android malware practices, which acts as a spyware increased from 40% during the year 2009 to 72 % during the year 2010 because of SMS Trojans. The research study conducted on the security issues revealed varied treats to security in the Smartphone enterprises (Winder 2011, pr.5). Although Smartphones have been among the leading mini-computers, they have created potential havoc and exposed many companies to risks. The issue behind maintain security of Smartphones is rhetoric because of the increased security threat, which is rising every day.  The biggest threats to Smartphone security include the information theft, new malware activities, wireless attack virus, Bluetooth and Wi-Fi security threats; thus, organizations should put security policies for accessing corporate information.

Despite the high rate of Smartphones security threats, there is need for future security advancement for Smartphones. This is because the malware practices continue to rise due to increased technology advancement. Therefore, the future importance and effectiveness of Smartphone security exploits can reduce security vulnerabilities. One of the effective ways of security exploits is device-based Smartphone application vulnerability exploitation. Thus, vulnerabilities should be overcome through authentication and session management (Winder 2011, pr.6). For instance, the company can reduce password complexity issues through restricting usability and test the authentication mechanism to avoid future security risks. It is also significant to use biometric security and cognitive fingerprints; and these are among the new exploits that will make Smartphones more secure.
Summary
The Brick film is 2005 American thriller film that was directed by Rian Johnson and distributed by Focus Features. The storyline features the main character known as Brendan Frye, a high school teenager who lives a lonely life after he broke up with his girlfriend, Emily Kostich. Brendan receives the call from Emily who is terrified and begs him to help her while mentioning the words “Brick, Pin, Tug and poor Frisco” before hanging up.  The lonely Brendan who is a teenager finds her former girlfriend dead at the entrance, at the tunnel of the sewage. Brendan immediately recalls the last call from Emily when she called him and said that she was in trouble. Thereafter, Brendan decides to hide the body of Emily in order to find the identity of the killer. He also starts investigating to find the meaning and connection of the four words, which Emily uttered before she hanged up the phone. Brendan investigates his high school friends’ powerful social network to find who killed Emily and also find the meaning of the four words. Brendan finds support from his friend Brain and successfully meets Laura, Bramish, Tugger and the drug dealer who he realizes is the Pin. Brendan finally realizes why his girlfriend was killed after he met the drug dealer and decides to revenge. He also realizes that the ‘poor Frisco’ is one of the students who fell in a coma after he injected poorly-cut heroin. Brenda realized that ‘Tug’ who is Tugger was the murder. Tug revealed to him about the shipment of ten bricks, which the Pin received. He sold only eight and the night one was stolen and replaced with a detergent that contributed to Frisco’s coma. The story ends after the eruption of fight that left the Pin dead. Later, Tug and Brian escapes after the police came; thus Laura reveals to Brendan everything as they depart.

Analysis
    The Brick film is an interesting film that attempts to reveal the crime committed by the high school teenagers. A tough teenager, Brendan attempts to investigate the dead of his girlfriend. The director of the film did a great and excellent work of writing a simple and easily understanding film about high school teenagers. The film is a short, clear and well presented in a manner that entertains the viewer.  Furthermore, the director of the Brick film wanted to make a straightforward detective narrative, which everyone can easily understand. The film is amazing because the director wrote the story in a manner that fitted the high school types.  Perhaps the author wanted to address the life experience of being a teenager and the social lifestyles of many high school teenagers.
Moreover, set in high school and stylized like an old detective film, the movie focuses on a hero or detective character known as Brendan. The film centers on unsentimental detective narrative and the most of the characters are students from high school. The film was effectively presented using realistic and in-camera effects. The director did a great job because the dialogue of the film makes it an excellent movie of the time. It was well acted, written and directed; hence extremely underrated. The sound track of the film was well planned and it featured traditional musical instruments including the piano, violin and trumpet. Thus, the director was determined to develop a detective story that provides a clear picture and real life facts of high school teenagers in the contemporary society.
   
Mass Society is a social theory that evolved during the 20th century in the modern society, and it was associated with the industrialization process which became rampart due technology advancement. Since social order is unavoidable, the mass society is created through herding people into organizations. The 20th century has led to varied transformation in the political, economic and social structures, as well as in communication system  (Findley and John 2011, 18).  The mass society led to prosperity and a system of government, which weakened the tradition societal tie. The first two decades of the 20th century was the time of intense and rapid changes that stretched to the capacity of imagination. This is because of increased technology advancement; contributing to varied developments in the arts and many other aspects. Thus, the essay focuses on the major developments that took place due to modernity in the first two decades of the 20th century.

The mass society led to major developments in varied aspects including arts and cultural aspects. The science and technologies grew rapidly in pervasiveness, scale and time; thus transformed the natural world into created human control. For instance, many artists started implementing unique artifacts including unique interior and exterior of the buildings, renaissance paintings  and many others. The technology that comprised this new era included computer technology that enabled the society to make varied changes through interaction process. For instance, the Internet and social media services enabled the societies to culiturally interact and learn one another’s cultural behaviors through a common sharing of language; thus creating a global village.  Duiker and Jackson (2011, 86) argue that the two decades of 20th century saw their tasks through making sense of the great transformation and understanding the new culture and societies being created.

Modernity refers to the Enlightenment period and movement from traditional to modern era, which is linked to the increased capitalism in the society. The term modernity in the Enlighten era reflected varied changes that took place including new construction of buildings, new way of painting artifacts including sculptures and many others. Modernity reflected the new wave from the traditional aspects to new era, which is associated with movement in arts, cultural movements and other varied transformations to western society.  Radcliff (2004, 92) argues that modernity in the 20th century reflects new movements and transformation of varied things from traditional to current ones. The term can be coined with westernization to include changes and progression era from traditional to current due to influence from the westerners. 

Additionally, modernity is viewed from cultural changes in social, political and economic structures. However, scholars focus this term from a far perspective to include changes in modern science, arts and many other aspects. Modernity demands deeper and more radical changes in order to create a better world. According to  Rosati (2013, 56) and Scott, modernity takes place through rapid rationalization, which is linked to actions of mankind to create resourceful order of means to meet their demanding desires. Therefore, modernity in the 20th century period took into consideration significant changes in the society such as new political power, social changes and economic changes. This was aided by industrialization period that was rampart due to increased technological advancement; thus innovation became the primary fact of life.

Naturalism and realism are the responses from Romanticism but they are not comparable to it in influence. Realism became dominant in literature in the U.S during the earlier 20th century. Realism attempts to present things they way they are; hence it tries to reveal the truth of things. For instance in art, realism approach was manifested in numerous ways; thus it was mostly used to describe certain art objects. The term implies a criticism of social conditions and also tends to reveal the fiction from non-fiction aspects. In art, realism attempts to reveal realistic features in the artifacts, but this have been manifested in deferent ways at different times.  The term realism as used in describing the work of art has often attempt to reveal the ugly art objects as opposed to the beauty objects on the way they are presented. Although, it is frequently used to describe scenes of humble life and the way artistic present different artistic features in the current society  (Meecham and Julie 2004, 121). However, unlike realism, naturalism focuses on the new styles and logical expressions of art features in the unique styles from that of the old ones. This term was implemented by Emilie Zola who was seeking to strike the platform by convincing the society about getting something, which is new and modern in invention. Naturalism in art violates the traditional aspects and focuses on producing artistic features which are natural.

However, these arts critique the direction of a Modernist America, in terms of what has been called Anti-Modernism. The anti-modernist attempts to critique these arts by arguing that they are confusion of art materials. This is because people in the current society no longer know the way of distinguishing the cosmic connotation of wood, iron or other aspects of art features because they do not understand the qualities of colors or their forms.  For instance, stone has in its common been identified with iron as being cold and also implacable, whereas wood described as warmly and kindly. In the neutralism, this approach have been criticized and prejudiced as an approach that can reduce art simply and solely to imitate nature. However, the observation of nature may well coincide with cultural or traditional artifacts or symbolical aspects as proved by the traditional artifacts such as the Egypt Pyramids, ancient mosques and religious building; thus objects of such kind are fundamentally intellectual.

Moreover, the above issues continue to present themselves in the current society because many of the spiritual symbolism are created in a naturalistic form and the notability of their styles purely relies on psychic artistic resources. For instance, the agreement of a picture is only lawful in case it does not abolish the artwork and outward model. Many people in the current society attempts to produce artifacts which are more naturalistic than realistic. The legitimate of the normative art in the current society attempt to combine the intellectual observation of nature with spiritual intention and physical nature depending on the symbolism nature of the work. For instance, the Michelangelo artistic works were well praised because these artistic features had great appearance and he employed unique styles of creating art paintings and architectures. However, many of the modern artists have attempted to employ traditional artwork styles, but incorporating them with the modern styles in order to make them superior.  
The increased competitive which result due to increased technology contributing to a global village have encouraged financial analysts, regulators and lobbying groups to take significant interest in the market system. The accounting standards has created an ongoing debate as to whether accountants should regulate or set accounting standards or not. Thus, accounting standard settings has emerged as a language of business; thus new accounting regulations have been set in many government institutions for financial accountability. Varied aspects including the social, economic and political factors are shaped by the establishment of accounting regulation standards. This is because accounting regulations are needed for varied considerations including social, political, as well as, economic and market needs. The policymakers believe that the government should regulate standards in order to protect investors against market risks. However, there exist non-regulatory approaches known as the free-market approaches, which determine the accounting information and regulation in order to meet the interest of the public. Thus, the study attempts to examine varied approaches to standard setting in accounting including the free market approach, regulator, as well, as illustrates the applications for such approaches.

Literature Review
Varied literatures have attempted to provide systematic and clear understandings of accounting standard setting in regard to financial accounting standard setting. There is an ongoing debate that market should work freely, but the government should intervene and create regulatory standards to protect investors from encountering risk in the market. Therefore, this part offers an analysis on the way the previous scholars have attempted to argue about by developing varied approaches to standard setting in accounting including the free market and regulatory approaches. However, there have been a considerable debate over the accounting standards and some issues have been raised including the politicization of accounting standard setting for the concerned parties involved (Horngren 2006, 51).  The debate on the advantages and disadvantages of accounting regulation standards settings is a realism of accounting setting. Thus, Britton and Waterston (2006, p.71) proposed varied limitations and benefits of accounting standard settings whether regulatory or non-regulatory, hence these can be based on the restructuring the accounting standard setting process. The literature offers critical assessment of varied approaches by illustrating relevant applications for such approaches.  

Free-market Approach
The literature determines the free market approach as a non-regulated approach, which argues that the market and its mechanisms should determine the production of accounting information and regulation according to its needs (Papadopoulos (2011, p 6). The regulatory activities in the economic environment affect directly the accounting practices of entities across the globe. According to Deegan and Unerman (2011, p. 79), accounting standards are perceived as fiscal goods, which the interactive forces of demand and supply impact directly in the free market economy. The underscoring assumption for the free-market theory is that market forces may create an equilibrium optimal magnitude in relation to the concerned demand of customer within an entity. Therefore, the fundamental argument behind this framework is that entities do not need fiscal accounting regulations because market forces of demand and supply will unveil the equilibrium optimal accounting information. The proponent of free-market approach including Watts argued that there should be adequate incentives from the necessary organization to furnish stakeholders with reliable accounting information of the organization. This accounting information will signal to shareholders with adequate and reliable information, which human resource managers are utilizing to increase wealth and maintain operating cost at the minimum level.
Many scholars argue that market regulates accounting standards are connected to the demand and supply needs; thus accounting standardization originates from the lobbying groups or interested users who wish to manipulate the market for personal advantage (Alexander, Britton and Jorissen 2007, p. 72; Brants 2003, p. 52). The aforementioned scholars further argue that the market would be more effective in case there is lack of a state regulatory interference. The work of these scholars justifies their proposal of market regulatory approaches, which is supported by agency theory. Chambless and Chambless (2005, p. 56) define agency theory as a framework that links the principal and an agent in which the principal entrusts his assets to the agent who manages it on his behalf. Deegan and Unerman (2011, p.52) added by arguing that there is a need for an optimal arrangement by which the agent costs should be minimized through the operating market mechanisms.
Additionally, the agency theory recommends that entities should have incentives to release accounting information generously. For instance, the Australian and British companies voluntarily issued financial statements in the earlier 19th century because of lack for standards to prevent such publications. This disclosure benefited them because they incurred lower capital costs, which granted these entities access to gain capital funds in the Market (Carlson 1997, p.370).  Consequently, Khadaroo (2005, p.82) revealed that some few companies in the United Kingdom disclose their cost of sales due to lack of legislative provision demanding disclosure for gross margin figures. Deegan and Unerman (2011, p.57) argue that the proponents of the free-market theory based on the agency theory affirms that “the natural conflicts are likely to evolve between the managers and shareholders”. This is because managers may seek to act upon their own interest; thus private and associated financial reporting is vital because it will reduce conflicts of interest.
The proponents of the free-market theory also argued that positive accounting is an effective theory for maximizing profits in the free market economy (Watts and Zimmerman 1986, p.71). According to Stigler (1998, p. 83), positive accounting theory is a framework that attempts to predict real world events and translates them to accounting practices. The role of positive accounting theory is to explain and predict actions such as the preferred accounting policies that a firm can choose. This theory also explains and predicts the way a firm can react or respond to the newly proposed accounting standards. Under this theory, accounting practices emerge to alleviate contracting costs through establishing an agreement between different parties (Amstrong 1971, p.101). For instance, absent conservatism and compensation agreements made can reward human resource managers basing on the present account reports. The assumptions for the positive accounting framework include the debt agreement, bonus plan and political cost assumptions. Therefore, to achieve positive accounting, managers or financial analysts or the lobbying groups should change their accounting policies, manage discretionary accruals, change real variables, capitalize operations and adopt new accounting standards in a timely manner.

Regulatory Approach
    Regulatory approach is advocated by the policymakers and this approach has been a centre for debate as to whether it should be implemented or not. The policy makers believe that by regulating the financial market in entities, they can safeguard the interest of the state. It is also one way of providing security to investors and protecting them against financial risks; thus attracting higher economic investments in the country. Foster (1980, p.31) argues that the regulatory approach is justifiable because it safeguards the interest of investors. However, the analogous public interest justification for the regulation of business have been heavily criticized and failures of this regulations have been revealed including regulation failure of the policy to the interested regulated entities and high cost of operating regulatory mechanisms. Regulation approach in the broader sense denotes governing the way in which public activities are decided upon and implemented (Kenneth and Rita 2006, p.21). Regulatory approach has taken a more specific meaning of achieving the interest of public and goals of investors through formulating regulations of standard behaviors backed up by the sanctions of the state. Therefore, varied approaches have been developed with regard to achieving the needs of the public.
    One of them is the public interest theory and this is a regulatory approach that simply focuses on the interest of the public in order to achieve the welfare of the state. According to Horngren and Harrison (2008, p. 65) public interest theory is defined as the interest of individuals by free markets in which there is voluntary exchange of commodities and services without market distortions. The regulations are formulated with an aim to correct market distortions or market failures, which may hinder the public from achieving their interests (Riahi-Belkaoui 2004, p. 92). There are numerous market failures such as externalities where prices fail to reflect social cost or benefits, monopolistic activities, which restrict competition and informational problems. Therefore, regulatory approach in this case aims to correct such market failures in order to bring about improvements to generate the well being of the state.
    The second is the capture theory and this is a regulation framework that offer an insight into close relation that rise between the business entity and the government regulatory agency. Capture theory also aims to meet the interest of the public or consumers; thus the government agency amount power to the business industry in order to shape the interest of the public (Holmes, Bromiley, Devers, Holcomb and McGuire, 2011). Regulatory capture unlike public choice theory is a risk to the agency and it is worse than any other regulation. This is because regulatory capture exercises the government authority over the business industry but even so, this regulatory approach is effective because it increases transparency of the agency involved.  For instance, consider a bureaucrat agency in one of the manufacturing companies including Shady, Sundial and Grass Valley. Therefore, the capture regulatory was established to ensure that these industries manufacture safe and high quality commodities. They also make sure that the agency also ensured that the firms do not monopolize their market.
McLeay and Riccaboni (2000, p. 121) explore the tension between the power of the state and market forces, as well as, offer varied political dimension aspects to accounting regulations. The authors analyze the significant roles that standard setters play in setting accounting standards vital in a free market economy. In the contemporary competitive business environment, companies must seek innovative means for rapid and sustainable growth, not by just surviving but thriving, in the competitive business world (Clayman, Fridson and Troughton 2012, p.23).  Therefore, employing regulatory approaches and corporate financial approaches to financial analysis is one way through which financial analysts and investors can achieve their business objectives effectively.

Case Study
There are varied real world examples and case studies that have been provided by many scholars on varied approaches to standard setting in accounting. Dye reveals some case studies in order to provide the readers with a concrete understanding or real-world issues for critical business growth (Dye 2001, 221). Coggins (1998, p. 102) argues that government intervention is necessary in any business activities because they protect the public from exploitation; hence enable the public meet their demanding needs effectively. Therefore, one of the case studies where the regulated free-market approach applied is the case for Mercy Ministry. This is an organization, which is focused on caring for, or helping the poor and the needy /unfortunate ones in the society. They offer spiritual and physical help and the organization takes social justice significantly. Therefore, one should think of this ministry and think of a regulated free market approach the way it applies in this case study. For instance, the organization is a free market because the ministry is programmed to meet the needs of the poor. The ministry is also effective because it is programmed for varied reasons including increasing responsibility and working together as a group to achieve the organizational needs. This is one way of fostering a free market of better and effective opportunities; thus the ministry is not an efficient investment area. The entity also leaves the responsibilities to the congregations with church members outsourcing their duties to the staff members.

Conclusion

In conclusion, the study attempted to examine varied approaches to standard setting in accounting including the free market approach, regulator, as well, as illustrated the applications for such approaches. It utilized numerous literature materials to provide systematic and clear understandings of accounting standard setting in regard to financial accounting standards. The literature provided critical assessment of varied approaches by illustrating relevant applications for such approaches. One of the approaches revealed was the free market approach, which is a non-regulatory mechanism. Under this approach, there is an agency theory, which recommends that entities should have incentives to release accounting information generously. The proponents of the free-market theory also argued that positive accounting is an effective theory for maximizing profits in the free market economy. The second one is the regulatory approach and this approach aims to protect the interests of the public or consumers in the market. There are varied approaches that have been developed with regard to achieving the needs of the public including the regulated capture theory and the public interest theory. Lastly, the case study was included that revealed the application of regulated free-market approach in an organization.
Summary
“How to watch your brother die” is a kind of poem that was written by Michael Lassell, but it sounds like a short narrative. The author discusses things that happen in the day-to-day life and mostly the gay life in the contemporary society. Lassell narrates the way love contributes to pain and suffering in the society. Death is one of the unremitting incidences that leave many people with unanswered questions. The poem of Lassell is rewarding because it educates the society on things that happens in the current world. The speaker clearly reveals the issue of homosexual society and the way the outside world view it. The author creates a situation whereby the brother is struggling over the dead of his brother who is sick and he learns a lot about his brother’s death. The speaker narrates the poem in the first person perspective in order to enable the reader to understand what he is trying to put across. It has been quite along when the speaker exiled the brother because he was a gay, but the speaker receives a call from his lover that his brother is dying. The speaker takes a plane to California in order to meet the lover of his brother. The speaker grieves over the love of his brother, but in the process he fails to understand the lover of his brother and the way the lover of his could grief and commit like a wife. Thus, the purpose of the essay is to analyze the possible message the author suggests through focusing on particular strategies employed in the text.

Thesis: Lassell attempts to reveal the challenges many people face in an attempt of reaching others across differences, the pain, power of prejudice and homosexuality in the current society.
The poem of Lassell explores the challenges that many people or families face, prejudice issues and homosexuality aspects in the current society. First, Lassell presents the poem in a unique way in order to reveal the barriers that disconnected the two siblings from communication. This barrier subsides or ends when the speaker realizes that his brother was suffering from a terminal illness and is about to die. The long lost brotherly love is restored when the speaker realizes that his brother is about to die and regrets for shutting him out. This clearly depicts what is happening in the current society because the poem presents controversy between the homosexuality issues and acceptance in the family unit. For instance, traditional families prohibit homosexuality; thus they view gay people as an outcast and many of them face total exile. The speaker reflects this approach after the funeral of his brother; thus, the author says “Forgive yourself for not wanting to know him after he told you. He did” (Lassell pr.11 line 6). The deep hidden love of the brother reveals the shift in the present society where families attempt to embrace all of their children in an equal loving way regardless of their sexual orientation.

The author made the choice of using first person perspective in order to enable the reader to understand clearly the issue of homosexuality and the consequences it contributes. The sonnet is a transformative in the logic that the narrator presents many challenges, painful experience and discomfort of homosexuality in the society.  He struggle with the illness of his brother and even moves to Mexico in order to find better drugs. The poem is pretty impressive because it educates the society about the challenges of homosexuality, which contributes to incurable diseases like AIDS.  The speaker employs first language perspective in order to capture the attention of the reader; thus moving the reader to appreciate the dilemma of the speaker. The speaker defines himself in a manner that enables the reader to discover varied challenges through his journey; hence understanding him clearly.

The poem of Lassell is a stunning sonnet that captures the attention of the reader because of the textual strategies that the author employed. First, the author reveals the theme of commitment amid two characters including the brother and the lover of the deceased. The author reveals the theme of commitment and goes beyond the simple oath that is a compassionate duty among the characters concerned. Unquestionably, one of the greatest commitments that the author presents comes from the compassion for the two lovers and another one from the love of a brother.  Even, though, the love bond between the two brothers were strong, there is a strong love bond between the siblings; hence a special commitment. Therefore, the brother sympathizes with his brother; thus he tries in all means to help his brother to restore his health. He even moves to Mexico to find for drugs but unfortunately the brother dies.

 Furthermore, the conversation amid the brother and the lover of the deceased sets up the commitment level. The fact that the lover is watching over his lover dying from AIDS, the conversation between the brother of the speaker and the gentleman sets the level of commitment. Thus, speaker heard him say “I’m sorry I don’t know what it means to be the lover of another man.” (Lassell pr.5 line 2). The speaker reorganizes the deep love and commitments, as well as, the problems the two had faced in their lives. However, the speaker who is the brother of the deceased fails to understand the kind of love that was between them.

The author uses a contrasting language of love and hatred in the poem. First, the speaker is not comfortable with the partner of his brother and the conversation between the two indicates that the speaker hates homosexuality. This can be seen in the text where the author quotes “how much a man can hate another man” (Lassell pr.9 line 5). The speaker does not want to hear the partner of his brother talking anything about the way he loved his rather. The speaker cannot stand it because he hates gay marriage; thus the speaker asks “how can you stand it?” (Lassell pr.6 line 10). Contrary, the contrasting love and hatred language is revealed between the speaker and the brother. Although, the speaker hates his brother for being a gay, he is also very much worried and concerned about the illness of his brother. This is because the speaker attempts to get proper cure by moving to Mexico to find drugs for his brother. However, when the speaker sees the lover of his brother, the speaker starts visualizing the kind of life his brother used to live and feels to hate him most.

However, from this poem, I do not believe that it is the speaker’s brother who is actually dying but rather a friend to the speaker’s brother. The speaker wanted to reveal the way love and other things such as homosexuality in the society contribute to pain and suffering. The author wanted to reveal the challenges that many families or people face in the contemporary society. AIDS is one of the current challenges impacting the society and it has no cure or proper medicine. The author wanted to reveal the way AIDS can be contracted in numerous ways such as through sexual contact, drug use and blood transfusion. From the beginning of the poem, the authors talks about the brother receiving a call that his brother is dying in California. Therefore, the poem sounds that that the two siblings had a problem from the beginning before the brother left to California.

In conclusion, Lassell attempts to reveal the challenges many people face in an attempt of reaching others across differences, the pain, power of prejudice and homosexuality in the current society. Lassell employs unique styles and textual strategies in order to make the reader to understand him clearly. First, Lassell presents the poem in a unique way in order to reveal the barriers that disconnected the two siblings from communication. The author also used first person perspective in order to enable the reader to understand clearly the issue of homosexuality and the consequences it contributes. The author reveals the theme of commitment between two characters including the brother and the lover of the deceased.  He uses a contrasting language of love and hatred in the poem. However, I do not believe that it is the speaker’s brother who is actually dying but rather a friend to the speaker’s brother; hence the main objective was to reveal challenges many families face in the present society.

The three concepts that I found interesting in this chapter of emotion include the emotional intelligence, moral judgment and the social cognitive theory.
Emotional intelligence theory is one of the concepts mentioned in the chapter and is defined as the ability for an individual to realize and manage emotions. The emotional intelligence concept dates back to Charles Darwin’s work of emotional expressions. This concept is significant because it emphasize on the social cognitive aspects including effective problem solving and understanding one’s feelings, as well as, those of others. The concept captures on the way people utilize their emotions in day-to-day lives. For instance, individuals with high levels of emotional intelligence are able to put their emotions in significant use; thus they are likely to reduce conflicts that may arise in their relationships.

Secondly, social cognitive theory is one of the significant concepts that were proposed by Miller and Dollard, in 1941. This concept deals with varied aspects such as emotional, cognitive aspects and diverse behaviors for understanding and managing behaviors. The theory is fundamental especially in decision making because social cognition is based on gut feelings, emotions that are engaged during decision making. Many philosophers have argued that people’s emotions are less sophisticated ways of perceiving the world than their logical and higher reasoning. The emotions affect cognitive process and it contributes to reasonable judgments. For instance, the individuals who have suffered from brain injuries experience cognitive difficulties due to damage of the brain. However, the damage of the frontal lobes, which are linked to the amydata and other regions of the brain involved in emotions, often contributes to the in ability to rely on current emotions in making sound decisions.

Lastly, the moral judgment concept is another significant concept mentioned in this chapter. The moral judgment concept is an assessment or opinions formed towards other people’s character traits or their motives. The moral judgment focuses on ethical issues and it distinguishes good actions from bad ones. This concept was developed by a philosopher and neuroscientist known as Joshua Green and his colleagues. They worked through varied moral scenarios and judged participants differently depending on their moral actions. The moral judgment can be evidenced from varied moral scenarios employed by Joshua Green and his friends; thus it is an approach that demands for quick decisions.

Emotional intelligence is one of the crucial theories because this theory deals with monitoring personal emotions and the emotions of others. It is through this concept that one is able to develop effective leadership skills because emotional intelligence allows one to think and take significant actions about others. It is one way of recognizing, understanding and making wise decision by choosing the way one can think and act to cert sin situations. Therefore, I think this concept is more significant than others because it shapes people’s interactions with others and allows people to understand about themselves before jumping into conclusions. The emotional intelligence concept includes self awareness, self management, social skills and social awareness. Therefore, these concepts provide clear understandings of individual emotions and those of others in the surrounding environment. For instance, self-awareness is an effective emotional intelligence theory because it enables one to understand himself or herself. In case, one is aware of his or her emotions, it is easy to manage emotions. The self management also is another element of emotional intelligence and it is significant because it controls one from rushing into decisions, but rather allows one to think fast and act intelligently towards problems.


Effective Positioning Is Vital Element of International Brand Strategy
According to research, positioning is a category of marketing communication that has a significant responsibility in improving the desirability of international brand. This is achieved through transforming the physical features and insubstantial insights of a marketing offering in relation to the rivalry. It is vital to note that position is not determined by the appearance of the product or the sustenance that it pursues to stimulate. However, it is instead the insight or appearance that takes a distinct location in the mindset of the consumer; furthermore, positioning is a communication, comprising the establishment of a market mix, which creates the natural flow of information from market segmentation through target marketing. It is a form of developing a competitive position for an international brand and consequently improving its desirability. Positioning is mainly concerned with what an organization does to the prospective consumer and how the consumer perceives the organization. Effective positioning is a vital element in international brand strategy because a position arouses an image of the product concerned in the minds of the client (Schultz 2007, p. 23). It projects the idea that differentiates the brand from the competition and projects it as a product that can meet the needs and desires of international customer, whereby, an effective positioning offers a competitive edge to a brand that is trying to display its desirability to the target market.
Effective positioning is a vital element in international brand strategy because it promises the benefit the clients will get and develops the expectation that it has the solution to the problem of the consumer. The solution is always different from and better than the solution provided by the competitors. Positioning is thus, an incorporating notion. It acts as an umbrella that incorporates all things in international branding. When effectively targeted, single-minded, positioning affects everything that a brand does or stands for; it is not reinforced by advertising only, but by the wholeness of its promotional efforts (Smith, Gopalakrishna and Chatterjee 2006, 560). However, in case the expectations that are developed by the brand strategy are not met, the effectiveness or the reliability of these benefits may weaken speedily. Therefore, with these demonstrations, it shows that positioning is a vital element in international brand strategy.

An Integrated Marketing Communications Campaign for an International Brand
The advancement of marketing for an international brand has moved beyond traditional marketing to include consumer driven, interactive and social marketing. Multinational companies have realized the significant need for integrated marketing communicating (IMC) campaign in order to enable their brands to thrive in the global market effectively; hence achieving a competitive advantage. The increased competition in the global market have enabled companies to employ IMC approach; thus this approach is ushering in a new technology era where marketers blend communication messages across the media channels in order to communicate about brand experience. This is because brand raises awareness of goods and services and ultimately surges their sales, leading to great returns and income for the organization. Therefore, as a part of successful IMC for an international brand, multinational companies utilize social media, Internet, public relation and advertising through other media such as Televisions, radios and others in a cohesive manner to share the message about the international brand available in the global market.
For an effective campaign of international brand using IMC, various methods or elements are employed in the entire process. For instance, integrated marketing communication involves the foundation stage, which includes complete analysis of both the goods and the target market. Therefore, to achieve this, multinational companies include social media as a form of campaign of an international brand. Using social media such as Facebook, Twitter, and many others, an organization is able to reach its target consumers internationally because a significant number of people (Fitzpatric 2005, p. 94). This is because the current world is undergoing an increasing technological advancement and very many people have access to social media such as Facebook, MySpace, and Twitter among others. Accordingly, the culture of an organization is also vital in the process of integrated marketing communication in the campaign of an international brand. The attributes of goods and services have to be aligned with the work culture of the organization. Thus, an organization is able to campaign for an international brand buy choosing the right method depending with its culture. For instance, it may choose to use public relation or direct marketing in the process of campaigning for an international brand.
The key to successful integration of international brand is the cohesiveness amidst diverse marketing messages, and understanding that marketing is all about interaction between a corporation and its potential consumers. Therefore, it is not prospective customers but rather the way a company blends and executes such campaigns to convey the message synergistically (Holm 2006, p. 27). However, the promotion of the international product depends on the size of the firm the strategic elements or IMC components that the company may want to use. For instance, the foundation of the company, which is based on the understanding of the brand and market, matters a lot. This involves understanding technology change, consumer attitude or behaviors, as well as, anticipates competitor movements. Another aspect that should be taken into consideration is the consumer experience, which includes the product experience, pricing and packing experience. These are vital because they signal a message to customers about the international brand in the market; thus contributing to increased sales. Brand focus such as logo brand message and corporate identity also are effective in communicating about the international brand available in the market.
Additionally, international brand campaign is improved through integrated marketing communication such as promotional instruments and communication tools . Research shows that brands are marketed through a significant number of marketing devices including trade advertisings, individual selling as well as sales campaigns. Furthermore, campaigning for an international brand includes variety communication methods inclusive of advertising and direct selling, as well as social media (Peltier, Schibrowsky and Schultz 2003, p. 94). Therefore, an effective integrated marketing communication system must comprise of the perfect incorporation of promotional devices and techniques that assist organizations to recognize suitable and effective approaches for communicating and creating association with consumers as well as other shareholders like workers, investors, interest teams, and the public as a whole.

Discuss why a company would launch a brand extension into an international market
To begin with, brand extension may be termed as the extension of a new product category normally under the main or parent brand. The brand name, from which its extensions are made, constitutes the parent brand. Studies reveal that extensions may take place under two state; banner names or product categories (McGrath 2005, p. 19). Various reasons as to why a company may opt to launch a brand extension into an international market, needs a more insight to ascertain the facts behind this. At the very beginning, the main advantages that push an organization to engage in brand extension include; brand extension creates a wave excitement in the market and trade, it meets new market demands, and finally it creates appearance, positive image. In that line, the main reasons that causes a company to introduce brand extension include the following; it saves the cost that may be involved in introducing new brands, this in turn reflects on the revenue returns. It is a channel, a company may use to bring new customers on board; it expands the market share right from the parent brand to the new sub brand.
Often times, customers associate new products with the quality perceived from the parent brand and therefore, this will be one way that increases the market share for the new product in an international market. Moreover, brand extension increase feedbacks concerning the parent brand; this enhances the image of the brand or the image is revived and it opens a get way for subsequent extension in the future to increase the market share. In addition, the main means through which a company may use to bring on board new customers, and therefore fulfill the need for explicit market coverage or francize, is brand extension in international markets. Additionally, brand extension increases trial and distribution chances for both core brand and new products (Ferdous 2008, p. 223). This is because; a customer interested in the core brand may be more likely get interested in trying the new product extended from the core brand. 
In conclusion, positioning is a group of marketing communication that has a noteworthy accountability in cultivating the popularity of international brand. This is achieved through changing the physical features and insubstantial intuitions of a marketing offering in relation to the competition. It is vibrant to note that, the form of the product or the sustenance that it pursues to stimulate does not determine positioning. The research had the aim of evaluating how positioning is an effective tool in international brand strategy. The information was thus provided in details concerning the issue of positioning in international brand strategy. In addition, the research discussed critically the integrated marketing communications campaigns of an international brand. From research, integrated marketing communication is the practice of combining all methods of brand promotion to motivate goods or services among the target market. In integrated marketing communication, all factors of marketing communication function together for raised transactions and supreme cost efficiency. The research noted that, methods such as advertising, individual promotions, direct selling, and social media are among the tools used in integrated marketing communications in campaigning for an international brand.
Ethical hacking as a risk management technique is the use of programming skills in determining vulnerabilities in the computer system. There are varied types of ethical hackers including the White Hat, Black Hat and Grey Hat; thus both focus on building a risk management program effective for eliminating vulnerabilities. The rapid advancement of technology has brought many constructive and significant solutions to the life of people. New areas of research have tremendously increased in e-commerce, electronic activities and information sharing areas. However, with the increased technology advancement, there have been a growing number of cybercrimes and criminal hacking activities. Businesses and other Internet users are nowadays scared of computer experts who will offer risk management through penetrating into their web server to offer adequate security. Therefore, there is a need for computer science students to advance their ethical hacking techniques in order to fight against the increasing problems of criminal hacking. 

Project Goals
•    The project attempts to offer a comprehensive risks management plan effective for eliminating hacking activities in varied organizations.
•    It identifies the risks resulting from hacking and offer effecting hacking methods that hackers will employ to manage organizational risks. 
•    It analyses the process of ethical hackings and also attempt to find out the pros or cons arising from ethical hacking. 

LITERATURE REVIEW

This chapter will employ varied literature materials in order to examine the way the previous scholars have argued about ethical hacking issues. Tiller (2005) offer varied methodologies and unwritten convention that ethical hackers should employ in order to offer the maximum value to companies that want to manage organizational risks. The author reveals the technical aspects of penetration testing in order to address the engagement rules necessary for successful technical tests. Jahankhani (2010) also reveals the way cybercrimes has become one of the biggest problems in many industries across the globe; thus reveals varied aspects including implementation, investigative techniques and criminal intelligence in fighting cybercrimes. The author aimed to educate the academia members, public and private sectors, as well as, students on the way to overcome cybercrimes issues. Logan and Clarkson (2005) reveal the significant need to educate computer science students to hack; thus enabling them to become experts in managing risks or vulnerabilities arising from hacking activities.

HYPOTHESIS
Hacking will likely to pose risks such as exposing sensitive user data and risk user privacy; thus making information vulnerable to illegitimate use and manipulation. Therefore, it triggers theft of critical business information because important information may be lost in the process hacking. This is because hacking can convert computer into zombies; thus contributing to spamming and phishing activities. Therefore, the core hypothesis of the project is to examine the extent of risks arising from hacking: to risks triggers; thus determining effective solutions for risk management.

RESEARCH METHODOLOGY AND DESIGN
The researcher will employ both qualitative and quantitative research design methods of attacking a computer network. The hacking methodologies will describe the process that the ethical hacker will employ in a tacking the computer system, and the risks that may arise from employing varied hacking methodologies.

QUALITATIVE RISK ANALYSIS
The researcher will employ qualitative methodology to examine the process of ethical hackings and also attempt to find out the pros or cons arising from ethical hacking activities. This method offers a foundation for a focused quantitative analysis or implementation of a response plan.

Risk Ranking
    The researcher will use qualitative risk analysis method in ranking the risks that may arise from ethical hacking. Risks can be categorized in different ways including risks from the project source, area impacted and risks arising in the project phase. Qualitative placing of risks in categories will enable the researcher to find the common cause of the risks surrounding the project. The overall risks ranking that may arise in the project may be determined through summing up the individual risks and the common risks causes surrounding the project such as inadequate project resources or financial risks.

List of Prioritized Risks
The researcher will list prioritized risks that may arise and these will include financial risks for developing the project, the cost of monitoring the project and the impacts that the project will pose. The impact may include loss of sensitive information, false sense of security and being given a snapshot of what is taking place.

List of Risks for Additional Analysis and Management
The additional risk may include project and business risks arising from ethical hacking services. Thus, the management aspects can include employing varied testing methods such as black, white and grey box testing. Black box testing exposes the project to less risk, less cost and it offer real world results. White box testing is more holistic ways of analyzing risks and it is effective, but Grey box testing balances the cost/time of the project. Therefore, customers understand the business challenges; thus developing strategies for mitigating the risks that they present.

QUANTITATIVE RISK ANALYSIS
Sensitivity Analysis

Quantitative risk analysis will help the researcher to make significant decision of developing a new risk management plan within the budget limit. It is crucial to present a well-prepared quantitative risk analysis in order to soothe the needs of the management. Therefore, the chance of success for the project approval will be greatly increased by practicing due diligence of collecting enough corroborating data.

Prioritized List of Quantified Risks
It is vital to prioritize the list of quantified risks that will result in the process of developing a management risk place of ethical hacking. The research will conduct a risk assessment and vulnerability study in order to determine the risk factors that may arise in the process of quantitative risk analysis. The research can conduct a safeguard cost or benefit analysis through determining the risks that may arise from ethical hacking activities such as loss of organization sensitive information and the legal aspects that may be posed towards risk management process.

Probabilistic Analysis of Project
The researcher will carry out survey in order to determine the way Internet users are frequently attacked by hackers. This will en able them to determine the percentage of unauthorized access or misuse of websites; thus employing effective management tool for reducing vulnerabilities.

SUMMARY AND CONCLUSION
Recommendations for New Research

    There is need for future research on the ethical hacking because cybercrimes is still on the increase and many researchers have not provided effective analysis on the way one can minimize risks that rise due to increased cybercrimes issues. Therefore, the future research should further offer adequate analysis on the way ethical hackers will implement effective risk management plan that will enable Internet users to protect their information from hacking issues. 

Conclusion
In conclusion, computer science students should advance their ethical hacking techniques in order to fight against the increasing problems of criminal hacking. The research purpose was offer a comprehensive risks management plan effective for eliminating hacking activities in varied organizations. The literature materials revealed the need for technical aspects of penetration testing in order to address the engagement rules necessary for successful technical tests.  The core hypothesis of the project was to examine the extent of risks arising from hacking: to risks triggers; thus determining effective solutions for risk management. The researcher employed both qualitative and quantitative research design methods of attacking a computer network. Thus, there is a need for future research to offer adequate analysis on the way ethical hackers will implement effective risk management plan, which will enable Internet users or businesses to protect their data from hacking activities.