Question 6
Define threat, vulnerability, safeguard, and target. Support your answer with examples.
Your response should be at least 250 words in length.
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Question 7
Explain what is meant by security policy and describe the basic information that a security policy must stipulate.
Your response should be at least 250 words in length.
Assignment 4 assesses your understanding, analysis, and practical application of the law as it relates to the exercise of bargaining rights.
In Assignment 4, you are expected to analyze and form a number of conclusions on a case in which collective bargaining rights are tested, as they are so often, by an industrial dispute. Read the following case study, and study the questions that appear at the end of the case. Then, combine your answers to these questions in an essay that does not exceed 1,500 words.
Once you have successfully completed and submitted your assignment, you are welcome to contact your academic expert to find out what happened next in the case.
A Note on This Case
This case is summarized from an actual complaint to the Alberta Labour Relations Board, UFCW 1118 v. Airtex Manufacturing Partnership, [1991] Alta. L.R.B.R. 783. The names of the complainants and the respondents have not been changed, but some facts and descriptions have been modified.
Reading the Alberta Board’s award is unlikely to help you complete this assignment. Legislation in Alberta has changed and you may well be covered by different legislation. And labour relations boards can also be wrong!
The Case in Brief
The employer (Airtex) has commenced a lawful lockout of its employees before the bargaining agent (the union) was able to commence a lawful strike. Airtex has announced that it will lift the lockout after one day and employees are expected to return to work under interim working conditions. It has threatened dismissal for employees who do not return to work under the interim conditions.
The interim conditions have been set out in a detailed booklet resembling a collective agreement. The interim conditions, however, omit all references to the union embodied in the employer’s proposal: the recognition clause, union security clause, grievance procedure, non-discrimination clause, and provisions for union communication with employees. The union has complained that among other things, Airtex has violated its duty to bargain in good faith, has interfered with the union’s representation of employees, and has refused to employ employees because they are exercising their rights under the Labour Relations Code.
The Issue
Under provincial labour relations legislation, what are the respective rights and duties of employees, the union, and the employer as they work through the lockout and agreement?
The Case in Detail
For purposes of this case, assume that the date is December 12, 1993.
Airtex Manufacturing Partnership makes air conditioning equipment under the name Engineered Air. United Food and Commercial Workers Local 1118 (the union) represents Engineer Air’s plant employees. The union has taken over as bargaining agent from an employee association recently, following a contentious certification. The union and Engineered Air are now negotiating toward a new collective agreement.
On December 2, the company gave the union the following notice of lockout:
NOTICE OF LOCKOUT
This is written notice pursuant to Section XX of the Labour Relations Code locking out all the employees represented by Local 1118 and employed by Airtex Manufacturing Partnership. This lockout will commence at 6 a.m., Friday, Dec. 6, 1993, at all Company plants.
Take notice that the lockout will include, without limiting the generality of the foregoing, any or all activities within the definition of the term “lockout” as defined in the Labour Relations Code.
All employees represented by Local 1118 will be locked out from 6 a.m. on Friday, Dec. 6, 1993, to 6 a.m. on Saturday, Dec. 7, 1993. All employees will be instructed to report for their normal shift commencing Monday, Dec. 9, 1993. Employees who do not report to work will be considered to have abandoned their employment and to have terminated their employment with the Company for not having reported for work.
The existing Collective Agreement will terminate at the commencement of the lockout. Interim employment conditions will be implemented by the Company for the duration of the dispute. A copy of these employment conditions is included for your reference.
The Company will continue benefit coverage and Company contributions to benefits at this stage of the lockout. The Company reserves the right to discontinue premium payments at any time during the lockout. We request a written reply from the Union by Dec. 16 respecting your position on remitting premiums in respect of all employees covered by benefits should the Company discontinue payments. If the Union is prepared to pay the full premiums in advance, benefits will be continued as provided in Section XXX of the Labour Relations Code.
Relevant Facts
The parties agree on some basic facts, and the documentary evidence discloses others:
· The parties were bound by a collective agreement originally entered into between Engineered Air and The Engineered Air Employees’ Association. This agreement included a nominal expiry date of November 30, 1993.
· Prior to serving lockout notice, the company engaged in serious collective bargaining with the union and it has stated its intention to continue to do so after the lockout.
· The employer proposed terms for a new five-year collective agreement on November 8. The union proposed terms for a two-year collective agreement on November 27.
· The company’s lockout notice, dated December 2, was not served until after all the legal prerequisites under the Labour Relations Code—for example, notice to commence collective bargaining served, mandatory mediation completed, cooling-off period expired—had been met.
· The union elected not to pursue its right to apply for a strike vote until December 4, two days after the company served its legal lockout notice.
· The union’s strike vote is scheduled for December 12. If members vote in favour of the strike action, the earliest the union could strike would be December 16.
· Along with the lockout notice, Engineered Air gave each bargaining unit employee a two-page Employee Information Bulletin with questions and answers about the lockout. It also gave employees a detailed 10-page booklet entitled Engineered Air Employment Conditions.
Proposed Employment Conditions
As mentioned, the employer accompanied its lockout notice with a sophisticated set of Employment Conditions and an Employee Information Bulletin. They are important because of the things they include or omit, but even more they are important because of the impression they create for employees.
The union and employer have both tabled full proposals that the other side so far refuses to accept. The employer’s last proposal forms the basis for its Employment Conditions document, but this document is stripped of virtually all reference to the role of the union in the workplace. To some extent, this is because the document does not purport to be a collective agreement, nor can it be. However, as the following summary will show, many of the deleted employer proposals go to the heart of the union’s role as a bargaining agent, a role that continues whether a collective agreement is in place or not. In each case, the clauses referred to below are in the employer’s original proposal but have been deleted or amended significantly to remove any references to the union in the proposed Employment Conditions. All the clauses had been agreed to in bargaining, so none are in dispute.
“The High Cost of Medications and Shortage of Health Professionals” Please respond to the following:
Your three finalized abbreviated research plans
: Final 3 papers already written.
After providing your report to the professor in Assignment 2, the country’s governing body asks you to return to the country and testify in the court proceedings. While you are abroad, your professor asks you to report on the court proceedings and correctional system.
Use the Internet or Strayer databases to research court proceedings and the correctional system in the same country you selected in Assignment 2.
Write a three to five (3-5) page paper in which you:
Your assignment must follow these formatting requirements:
The specific course learning outcomes associated with this assignment are:
Reprinted with permission from the Anti-Defamation League.
You will complete page 1 of the Form 1120 and the Schedule M-1 on page 5 of the Form 1120. You do NOT need to complete the balance sheet or M-2 portions of page 5.
You will also be required to complete a book-to-tax reconciliation (see attached Excel file). You are given the book numbers and you will input the book-tax temporary or permanent differences in the spreadsheet. The columns foot across so your book numbers plus the adjustments, negative for debit and positive for credit, will total the taxable number.
C Corporation Tax Return Assignment
SMITH Corporation is a calendar-year corporation that began business on January 1, 2014. For 2014, it reported the following information in its current year audited income statement. Notes with important tax information are provided below.
Required:
Identify the book-to-tax adjustments for SMITH.
a) Reconcile book income to taxable income and identify each book–tax difference as temporary or permanent.
b) Compute SMITH’s regular income tax liability.
c) Complete SMITH’s Schedule M-1, page 5 of Form 1120
d) Complete SMITH’s Form 1120, page 1 (us
At the end of each module, you will apply the module’s concepts by completing a comprehensive assignment from the textbook.
Complete these problems from your text book: (P1-44B page 47 & P2-46B page 111) related to transaction analysis, journal entries for typical business transactions, adjusting entries and preparation of the trial balance and adjusted trial balance.
Present your analysis of the assigned problems in Excel format. Enter non-numerical responses in the same worksheet using textboxes.
P1-44B
Preparing financial statements and evaluating business performance.
Accent Photography works weddings and prom-type parties. The balance of capital was $20,000 at December 31, 2010. At December 31, 2011, the business’ accounting records show these balances:
Insurance expense $8,000
Cash $31,000
Accounts payable $6,000
Advertising Expense $1,000
Service revenue $81,000
Owner withdrawal $15,000
Accounts receivable $10,000
Note payable $12,000
Owner equity ?
Salary expense $27,000
Equipment $60,000
Owner Investment $33,000
Prepare the following statements for Accent Photography for the year end December 31, 2011:
P2-46B
Analyzing and journalizing transactions, posting, and preparing trial balance.
Warren Smith practices medicine under the business title Warren Smith, M.D. During April, the medical practice completed the following transactions:
Apr 1 Smith deposited $78,000 cash in the business bank account. The business gave capital to Smith.
Apr 5 Paid monthly rent on medical equipment, $780.
Apr 9 Paid $18,000 cash to purchase land for an office site.
Apr 10 Purchased supplies on account, $1,200.
Apr 19 Borrowed $20,000 from the bank for business use. Smith signed a note to the bank in the name of the business.
Apr 22 Paid $800 on the account.
Apr 30 Revenue earned during the month included $5,900 cash and $4,900 on account.
Apr 30 Paid employees’ salaries $2,000, office rent$1,800, and utilities $420. Make a single compound entry.
Apr 30 Owner withdrew $9,000.
The business uses the following accounts:
Cash; Accounts receivable; supplies; Land; Accounts payable; Notes payable; Warren Smith, capital; Warren Smith, withdrawals; Service revenue; Salary expense; rent expense; Utility expense.
April 1 Cash $78,000
Warren Smith, Capital $78,000
Some business and organizational network infrastructures consist of multiple systems from the same or different vendors to provide, conduct, process, and execute various business functions. Some employees must access one or more of these systems using valid access credentials (username and password). Logging in and out of each system whenever access is desired can become a problem for most users. Businesses and organizations have resorted to using Single Sign-On (SSO) for user authentication and authorization.
Write a four to five (4-5) page paper in which you:
Analyze at least five (5) problems experienced by employees in an enterprise where Single Sign-On (SSO) has not been implemented.
Some businesses and organizations use Active Directory (AD) to provide SSO access to the enterprise. Analyze the advantages and disadvantages of using AD for SSO access.
Some businesses and organizations use Lightweight Directory Access Protocol (LADP) to provide SSO access to the enterprise. Analyze the advantages and disadvantages of using LADP for SSO access.
Compare and contrast a Kerberos-based SSO configuration to a smart card based configuration in terms of:
configurability
established standards
implementation challenges
cost
Use at least three (3) quality resources in this assignment. Note: Wikipedia and similar Websites do not qualify as quality resources.
Your assignment must follow these formatting requirements:
Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions.
Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.
The specific course learning outcomes associated with this assignment are:
Define authorization and access to an IT infrastructure based on an access control policy framework.
Define proper security controls within the User Domain to mitigate risks and threats caused by human behavior
Use technology and information resources to research issues in access control.
Write clearly and concisely about topics related to Security Access & Control Strategies using proper writing mechanics and technical style conventions.
Gene Technology
Gene technology carries with it social and ethical implications—many of which engender personal views and discussion.
Select one (1) of the following biotechnology topics to write about:
Genetically modified crop plants
Genetically modified microorganisms
Genetically modified animals
Personal genomics and / or personalized medicine for humans
Gene therapy
Write a four to six (4 to 6) page paper on your chosen topic. Organize your paper into sections corresponding to the following requirements:
Biological basis. Describe the technology. Discuss what it accomplishes. Elaborate on the scientific principles that make this technology possible. Your goal in this section of the paper is to show the instructor that you understand the underlying science behind the technology. Describe how exactly the technology works. Discuss the biological principles that underlie this technology.
Social and ethical implications. Without disclosing your personal view about this technology, provide an analysis of its social and ethical implications. State the ethical concerns apparent in the use of this technology. Discuss the benefits and risks. Your goal in this section is to look at all sides of the issue. In the next section, you will give your opinion.
Personal viewpoint. In the previous section, your goal was to be as objective as possible, to look at all sides of the issues. In this section, your goals are to give a personal opinion about the technology and provide a justification of that opinion.
Use at least three (3) quality resources in this assignment, in addition to the course text. Note: Wikipedia and similar Websites do not qualify as quality resources. The body of the paper must have in-text citations that correspond to the references. Integrate all sources into your paper using proper techniques of quoting, paraphrasing and summarizing, along with proper use of in-text citations to credit your sources.
Your assignment must follow these formatting requirements:
Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions.
Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.
The specific course learning outcomes associated with this assignment are:
Examine DNA structure, and function, gene expression, and control.
Discuss the various applications of genomics and biotechnology.
Use technology and information resources to research issues in biology.
Write clearly and concisely about biology using proper writing mechanics.