Thursday, August 27, 2020

Slavery in Colonial Latin America Essay Example | Topics and Well Written Essays - 2000 words

Bondage in Colonial Latin America - Essay Example This is generally apparent in Latin America. The historical backdrop of Latin America is an unpredictable transaction of monetary and political plan that rocked these nations in because of what must be named the battle for matchless quality between European forces from the fifteenth century. The term Latin America is attributed to nations in South America, North America, Central America and the Caribbean Islands that lie south of the United States where the communicated in language is of Spanish or Portuguese extraction. (Latin America, 2007) Provincial Latin America is the period that many accept started with the disclosure of Christopher Columbus of the Americas, alluded to as the New World, arriving in the Bahamas in 1492, yet in actuality the pilgrim time started when the Council of the Indies was gathered in 1524 promotion finished with the Comuero revolt in 1781. (Pioneer Period, 1998) This was after the Treaty of Tordesillas of 1493 partitioned the New World wherein the Spanish controlled everything west of the Line of Demarcation and the Portuguese had control over the east, which later became Brazil. Now, the indigenous individuals, including the decision Incas and Aztecs, had been overwhelmed by the pilgrims. Enormous rates of the indigenous individuals in colonized Latin America passed on during this period, ascribed generally to illnesses brought by the Europeans, for example, measles to which the locals had no barrier against. It was to enlarge the pool of accessible slave work that the pilgrims chose to exploit the wars in Western Africa which brought about an overabundance of accessible captives of African plummet in the late sixteenth. This privilege of business people to import slaves or asientos was constrained by King Charles I of Spain. These slaves were cultivated out to the various states in enormous numbers, dwarfing the indigenous and European populace consolidated. In any case, not every single dark outsider are African-conceived. Spain brought Spanish-conceived Africans called Ladinos to fill in as mine workers. Free Africans additionally moved to the New World looking for a superior life. (Cruz, 2000) The transition to free the slaves started in the French settlement of Saint-Domingue in 1793 in the French Revolutions when Lger Flicit Sonthonax liberated all slaves and made them full residents, just to have it renounced in 1802 by Napoleon Bonaparte. Until 1870, when the slave exchange was at last prohibited, it is evaluated that 10 million Africans were brought to the Americas, practically half to the Caribbean islands and the Guiana's while 38% went to Brazil. Territory Spanish America got 6% while North America and Europe generally approximated 4.5% each. It appears to be unquestionable from a well known perspective that the impacts of the African settlers, as slaves or something else, and less significantly the European pilgrims who commanded them have served to improve an in any case independent populace. The invasion of an outside impact has prompted the development and advancement of the Latin American culture that would somehow or another be obscure in the cutting edge time. The reason for this paper is to feature the job of the importation of captives of African drop on the social, social, and monetary development of Latin American nations. II. Job of Slavery on Colonial Latin America A. Social viewpoints Preceding the importation of

Saturday, August 22, 2020

Telecommunications and Networking Essay Example | Topics and Well Written Essays - 3000 words

Broadcast communications and Networking - Essay Example In this situation, many specialist co-ops build such kind of distributed computing frameworks that are helpful in serving general research or business needs. A great deal of models are there however a portion of the models identified with distributed computing are as per the following: (Mitchell, 2011; Mudge, 2010) Software: programming utilizes saleable programming applications, it is utilized for improvement and remotely have applications (client constructed applications). System Storage: ordinarily arrange capacity is utilized for back up or likewise it is valuable for capacity information across the web to a supplier. Subsequently it isn't important to know the considerable area of capacity. Additionally, distributed computing frameworks ordinarily are structured so that they could uploadâ scalabilityâ to keep up huge quantities of customers and floods as indicated by required interest (Mitchell, 2011).â Basically the two terms, distributed computing and other working in the distributed computing toward performing PC related undertakings by means of administrations are conveyed totally by means of web. Another perspective that is looked into by and large is that distributed computing is considered as a development far away from those applications that are required to be introduced lying on a person's PC towards those applications which are facilitated on the web. ... There are additionally other distributed computing applications that involve virtual server stockpiling (Infrastructure as a Service) or IaaS. There are a great deal of models over the web, for example, and programming and item improvement instruments (Platform-as-a-Service or PaaS) for example Google applications and Amazon web administrations (Pinola, 2011). Instances of Cloud Computing Services Internet has encouraged us with online email administrations. Besides, we have the instances of Hotmail and Gmail that complete a ton of distributed computing administration. Henceforth, clients can see in their email in the cloud from any user’s PC that requires web association with introduced program, we need not to stress over what kind of equipment is introduced on that particular PC. The electronic-sends (email) are facilitated on Microsoft just as Google servers, rather than being put away on the customer PC or locally. Also, we have seen uncommon development in distributed com puting over the past hardly any years, and numerous mainstream Web applications as saw which are regularly utilized today. These web applications incorporate VoIP (voice over web convention). We have the case of Google Voice and Skype, additionally social applications which incorporate a portion of the notable systems, for example, Twitter and Face book, the office of media administrations e.g., Picassa, YouTube, Flicker and for content assignment we use e.g., Bit Torrent. Also, money related applications e.g., Mint and a ton of others. Another development angle in the field of distributed computing can be imagined in conventional work area programming which has animated to some extent to the Web, and it begins with itsâ applications (Pinola, 2011), (Nations, 2011; Ingthorsson, 2010). Distributed computing is a Service Storage and data recovery are the easiest activities that

Friday, August 21, 2020

Essay Writing On My Favourite Teacher

Essay Writing On My Favourite TeacherThis month, in a fit of inspiration I started to write an essay on my favourite teacher. She taught me so much about the world and I am very grateful for all she did for me. She instilled in me some of the most important values that I hold today.When she introduced me to the golden rule, I never looked back. She was my first teacher and the one who allowed me to express myself freely. She also provided me with the social safety net that I have always needed. In the end, her mentoring and guidance were invaluable to me.I spent many a semester at this teacher's hands and I am very grateful for all she did for me. As a result, I came out of her lessons with a better understanding of the world and myself. Although she did not show it at the time, I now know that she had much more to teach me than what I could see in class.In the summer before my senior year, I went to visit her at her house and although it was a week away, I remembered to take along h er favourite book. It was a compilation of the best of the past 200 years in Western Civilization. As the years went by, I wrote down many of her teachings on paper and a picture album documenting our experiences as a couple.One of the things that I remember the most from my favourite teacher is her teaching of patience and to see what I achieved when I put it into practice is quite amazing. I never thought I would be so patient.It is also my lady's work to create those rare moments when we can actually fall in love. They are elusive and hard to find but the effort and the patience made me realize how truly important they are. As she taught me, love is powerful and one can do whatever one can with it.To be able to get along with such a person is almost impossible. We are such different people and yet we manage to come together and make a life of our own. We will never get back to the way things were but one thing we do know is that the love of a teacher is everlasting.Whatever I hav e done since that day, I owe everything to my favourite teacher and that lesson she imparted in me is something I am very thankful for. I also know that her love for me and her support is now my biggest motivation to achieve all the things I wanted.

Tuesday, May 26, 2020

Importance of Improvement Project Management Free Essay Example, 2000 words

Just as important, interpersonal or group harmonizing skills is the ability to help maintain the relationship aspect of the team , says Ghattas (116). The project manager must be able to establish healthy workplace relationships and should hire people who have the capability to work in teams and communicate properly. Collaborative talent is a precious ability that guarantees that the project will be completed without confusion both at the developers side and the client-side and between both parties as well. According to Ghattas (116), interpersonal skills include skills in communication, conflict management, group problem solving and peer relationships. Sometimes, project managers choose people looking at their technical qualifications and expertise and tend to ignore their personal skills; and, sometimes project managers choose such people who they enjoy being around and forget about their technical skills. Both situations lead to the deterioration of the essence of project mana gement. Technical and interpersonal skills are interrelated and cannot survive without one another. These skills are not at the same level in each person; however, it is the responsibility of the project manager to be able to properly manage his team members skills into a productive result. My ProjectThe organization I work with is Combat Services, Canada. We will write a custom essay sample on Importance of Improvement Project Management or any topic specifically for you Only $17.96 $11.86/page My organization initially had a manual database which the chief wanted to convert to a computerized one. I have been appointed as the project manager for the project of computerizing the company s database. Here, I will describe in detail all the phases I am managing, and my strong and weak areas in the project management. I have completed the initiation, planning and execution phases, and am currently in the monitoring and controlling phase which will be followed by the closing of the project.

Friday, May 15, 2020

How To Be A Good Entrepreneur - 1021 Words

Question 1 What are the steps to be a good entrepreneur? Write your suggestion and recommendation based on your observation and experience in Malaysia. 1.0 Introduction An entrepreneur is a person who organizes and manages a business undertaking, assuming the risk for the sake of profit. According to Martin (2010) an entrepreneur sees an opportunity which others do not fully recognize, to meet an unsatisfied demand or to radically improve the performance of an existing business. To have self-belief that this opportunity can be made real through hard work, commitment and the adaptability to learn the lessons of the market along the way. For example, When an almost bankrupt security company was offered to her, Datuk Maznah Hamid and her†¦show more content†¦If entrepreneur need business loan, so business planning need to be poured above paper to ease approval business loan. Usually were those planning is two times more successful than that there is no. 3. Character that is positive Nice personality like understand, easy going and so on very helpful in someone success. If feel become as it is when hot tempered foot, not for bearing and so on can make become successful entrepreneur, think again. According to Park and Peterson (2006) signature strengths are positive traits that a person owns, celebrates, and frequently exercises. The list above is more than a simple demographic. We mapped these strengths on to the character strengths tradeoff diagram that Dr. Peterson included in A Primer of Positive Psychology, Remember the caption from this diagram, The farther apart are two strengths, the less likely it is that the same person habitually shows both. The top 5 character strengths for entrepreneurs are evenly divided between the heart and the mind sides of this diagram. Interestingly, they are skewed towards a focus on others, as opposed to a focus on self. Figure 3.1 a Primer of Positive Psychology 4. Mentor This already a few my time state in several articles previously. Those who get mentor help or like this since before trade usually 3 fold will start business compared them that just wishful thinking on bed without try to find a mentor. Study alsoShow MoreRelatedAn Entrepreneur s Roadmap By Joseph Picken1079 Words   |  5 PagesEntrepreneur’s Roadmap† Joseph C. Picken (2017) In the journal, â€Å"From Founder to CEO: An Entrepreneur’s Roadmap,† by Joseph Picken, he outlines entrepreneur characteristics, specific obstacle’s most experiences and mainly how he got to where he is. Out of eight specific hurdles, the first one is setting direction and maintaining focus. The first step entrepreneurs have to undertake is launching their startup. However, before doing that they need to have a clear understanding of their goal and establishRead MoreEntrepreneurship Is Not Only A Word Entrepreneur1349 Words   |  6 Pagesthirteenth-century, entreprendre, a French verb originated to mean â€Å"to do something† or â€Å"to undertake.† By the sixteenth century the word, entrepreneur formed. The word entrepreneur refers to someone who undertakes a business venture. An entrepreneur is someone that takes risks in developing, managing and organizing a business or enterprise. Every entrepreneur weighs the risks involved against the pote ntial profit to be gained. When they think the gain outweighs the risk they take every opportunityRead MoreThe Importance Of Entrepreneurship746 Words   |  3 Pagestherefore, entrepreneurs help satisfy these desires. Entrepreneurship involves the creation of new enterprise along with manufacturing and marketing the new products (Paul Di-Masi). Entrepreneurs are not just interested in money, being an entrepreneur is about creating something original and new.something that someone else did not do before. To be a successful entrepreneur, one needs a rigorous education and persuasive people skills. The flexible and unrestricted life style gives entrepreneurs a substantialRead MoreWhat Are the Qualities of a Good Entrepreneur?1744 Words   |  7 PagesWhat are the qualities of a good entrepreneur? It is known that, in the context of the creation for profit-enterprises, entrepreneur is often synonymous with founders. An entrepreneur will face many obstacles, challenges and difficulties in business operation. To be successful, a good entrepreneur will need have some extraordinary abilities. So what is an entrepreneur? The entrepreneur, with his dream and will to found a private kingdom, to conquer adversity, to achieve success for its own sakeRead MoreBeing an Entrepeneur1043 Words   |  4 Pagesgreat entrepreneur who wanted to make his business successful. An entrepreneur needs a variety of skills but does not need to have a formal education. Being an entrepreneur is challenging even if an individual is well educated on the field or has no education at all. There is always the risk conducting business because of the competition with other companies. However, what does an entrepreneur do? Do you have what it takes to be on top the business world and compete ? An entrepr eneur must haveRead More21200 Words   |  5 Pagesentrepreneurial activity, which consists of businesses that are just being started and businesses that have been in existence for less than three and one-half years. While the high rates of entrepreneurial start-up activities occur in low-income countries, where good jobs are not plentiful such as brazil, china, Argentina. Low rates occur in high-income countries, such as Germany, French, USA.   also identifies whether its respondents are starting a new business to take advantage of an attractive opportunity orRead MoreEntrepreneur Characteristics1725 Words   |  7 PagesAre You Cut Out to Be a Successful Entrepreneur? ABSTRACT First, there was an interview with a successful entrepreneur. Second, there was a talk on entrepreneurship by a guest speaker, Mr. Azmi Ahmad (the CEO of Skali.com) and later, an elevator speech by fellow students on various issues related to entrepreneurship. This collective information and some reading on entrepreneurship journals, books and articles have brought to the idea on writing this paper, towards certain perspective, on successfulRead MoreEntrepreneurial Behavior and Perspective1553 Words   |  7 PagesCantillon defines the entrepreneur as responsible for all exchange and circulation in the economy. He explains that the entrepreneur earns an uncertain profit from the difference between a known buying price and an uncertain selling price, and that the entrepreneur equilibrates supply and demand in the economy, bearing risk and uncertainty. Jean-Baptiste Say defines the entrepreneur as the main agent of production in the economy and should have a principal quality of havin g good judgment assessing theRead More7 Things Confident Entrepreneurs Never Do1190 Words   |  5 PagesSujan Patel, a self-proclaimed entrepreneur and marketer and VP of Marketing at When I Work, wrote an article for Entrepreneur.com titled â€Å"7 Things Confident Entrepreneurs Never Do.† While this article is not an exhaustive list of mistakes entrepreneurs can make, it gets the main point across—entrepreneurs need to be confident because self-confidence is key in the decision-making process (Schermerhorn). Patel says they need to be tenacious and determined and have faith in order to be successful,Read MoreCustomer Segment : Funder ( Impact Investor1588 Words   |  7 Pagesimpacts to the world via social companies. The reason about why impact investors do not invest in the normal profitable companies instead of social companies is because impact investors also aim for impacts to the world that they can give. It should be a good thing for the investor to be able to get a lot of profits, but also give positive impacts to the world or they can solve problems suffered by people and get a lot of money from that. The point is, they want to earn money by helping people. The Philanthropists

Wednesday, May 6, 2020

The Morality Of Using Opioid Assisted Treatments For Cases...

POLICY MEMO #1 TO: Professor Sergio P. Dà ­az FROM: Zachary Clark (.2753) DATE: February 21, 2017 RE: The Morality of Using Opioid Assisted Treatments for Cases of Addiction ____________________________________________________________________________ Primum non nocere or ‘above all, do no harm’ is a latin phrase that is the basis for the majority of medical ethics (expand on that). The question of whether or not heroin-assisted treatment (HAT) or methadone-assisted treatment (MAT) for drug addiction is morally or ethically sound boils down to two key component, what exactly constitutes harm, and what moral view of addiction does one have. In the matter of what exactly constitutes harm, a particular treatment that cares for an†¦show more content†¦The initial reports from 2008 indicated: a 27% improvement in health scores, a 70% reduction in illicit heroin use, and close to a 50% reduction in other illegal activity (cite). I believe that addiction is a chronic disease of the mind and like most chronic diseases, it requires constant management care, prevention. Acknowledging that addiction is a disease will not only help contribute to increased care, management, and prevention but it will also help decrease some of the stigmas that surround opioid addiction as well, which in turn would increase access to more affordable means of addiction treatment. A deontologist would argue that constant care for those suffering from chronic diseases is constant care and treatment because it is the morally right thing to do. For example, one would argue that the morally right thing to do for someone diagnosed with cancer is to provide scrupulous care and treatment to the patient from their chemotherapy dosage and schedule all the way down to their diet. It is because of how I view addiction that I believe that Heroin and Methadone Assisted Treatments should be widely used to help ease the pain of those suffering f rom addiction, Thus I align myself with the deontological point of view. On the other end of theShow MoreRelatedThe Methadone Train And Medication Assisted Treatment1550 Words   |  7 Pagessubstance abuse treatment revealed that methadone was fourth for risk of abuse out of 11 opiate based prescription drugs. Worse, after adjustment for prescriptions, methadone advanced to the number one position for abused compounds. Even more startling was a simple random population sample, surveyed by telephone, which reported methadone as the second most used drug. However, Butler et al. cite a major limitation in that the data examined came from subjects who had entered treatment for substance

Tuesday, May 5, 2020

Accounting Systems and Information Assurance Cashiering Pprocess

Question: A scenario is provided below (Assessment Description) which is based on either the revenue or expenditure cycle). You will be expected to: Construct a control plan that will include either control matrices or flow charts; Provide a descriptive narrative for your control plan. Answer: Introduction The report has two major parts. In the first part, systems documentation of cashiering process of JK Saddlery is presented. There are three diagrams context, physical, and logical are developed and presented to depict the flow of information within the cashiering process of this firm. This shows how systems documentation is critical within a firm, as it is the roadmap that shows the design of the systems and the way they work. As each form of system documentation means a unique perspective of the business processes, the diagrams allow to have an overview of the external entities interacting with the system, as well as it is expanded to the internal entities through the creation of systems of interest, most known as physical DFD and the several activities related to the system of interest, or logical DFD (Considine B, 2012). In the second part, risks in the cashiering process are identified and along with this, plan to control risk of cashiering process is also included. This is an extensive risk analysis which allows the identification of factors that may jeopardize the success of the firm as well as the option to implement several internal controls that could be applied to each specific business process, that will end up in the implementation of computerized information systems so although errors will not be totally eliminated, it would help significantly to the improvement of data management and record of business operations in a more effective and competitive way. Overall, this report will analyse the process of cashiering to determine effectiveness in facilitating proper flow of accounting information within the organization. Part A: Systems Documentation 1. Context and Logical Diagram of Cashiering Process at JK Assumptions: It is assumed that cashier uses manual and computerized system to communicate accounting information to the accounting department and bank. Accounting system is used to generate business receipts. Manual process is used by to maintain business receipts. Assumptions: It is assumed that cashier generates business receipts from the accounting system and maintains receipts manually. Part B: Risk analysis 1. Cashiering Processs Risks Several risks exist in the process of cashier at the JK Saddlery. The cashier is accountable to perform several duties at a time. The context and logical charts depict reporting cycle of the firm through which cashier reports different transaction of this business. The main objective of reporting cycle of this firm is to create and report data effectively. In this firm, cashier manages accounts receivables for providing financial data to the accounting staff. It is identified from the cashier process that it lacks adequate connectivity with database that may create risk of data manipulation and ineffective decision-making (Wang et al., 2014). Due to this, the whole process of cashiering may go wrong. The data in the cashiering process of this company does not flow adequnetly, which may affect the process quality and effectiveness. Accounting staff of this company collects the payment receipt from the cashier without having connectivity to the database. Although, this information system for accounting function is critical for ensuing effective and organized record of the inventory level as each transaction is having stock ID, but at the same time, the proper system of recording and sharing data of revenue generation is absence and this may affect the effectiveness of cashier process of this firm. The absence of adequate database management system could affect ability of accounting staff to retrieve adequate accounting information regarding the revenue and to provide adequate information to the manager (Stair and Reynolds, 2013). This can affect the effectiveness of cashier process due to manuapltion in recording payment. Paper reporting of this firm in some activities of cashiering process could cause risk of data manipulation. For example: if receipt of invoice and sales order disappears due to any reason such as fire, theftor any other reason that it may be difficult for this firm to get this valuable information again and it may cause major risk for the business. Apart from this, it is determined from the diagram of JK that the reporting cycle of this firm is inadequate to recognize each transaction effectively (Garrick and Gekler, 2013). There is an absence of proper information about the invoices that could lead to the legal risks for this company. Data manuapltion risk is likely to reduce the effectiveness of cashiering process of this firm. In accordance to law, it is mandatory for firms to report the source of all revenue during a financial year. Due to absence of receipt, it would be difficult for the accounting staff of this firm to show the source of income and it will definitely cause legal issues. Firm generates cash from the parcel of cheques. In absence of invoice number, cashier tries to identify right customer account and to allocate the cheque purchases. It may cause risk of wrong management of accounts receivables that could cause bad image of this firm (Senft et al., 2012). The absence of invoices will cause difficulties for this firm to meet important reporting requirements which would reduce accuracy in the cashiering process. In the cashiering process of this firm, the information of cash and cheque receipts are generated by the cashier at several times and it may cause data redundancy. Data redundancy occurs when same data is recorded in several locations, which may cause inconsistency and unreliability in the data and the process of cashiering (Reynolds and Stair, 2015). In this way, the absence of accuracy and transparency identifies in the accounting system of this firm that may cause considerable risks for the cashiering process of this firm. Control Plan for Addressing Risks In order to address the risks of cashiering process of JK, it is critical to develop an internal control plan that involves all sorts of controls from preventive to detective and corrective, as it would be effective to regulate the cashiering process of this firm. In the given situation, the risks in the cashiering process are likely to occur mainly due to the inadequate flow of information involving lack of accuracy, completeness authorisation, performance reviews, general controls and application controls (Romney et al., 2012). It is because information processing control would be more suitable control when the aim is to limit the risk. Detective, preventive and corrective controlling measures would be placed to identify, limiting and correcting errors and irregularities respectively in the process of recording, processing and sharing the information in the cashiering process of this firm (Wood et al., 2013). It would be effective to manage the data flow from its collection to distribution and to limit the possibilities of inaccuracy. A complete computerised accounting information system (AIS) would be placed in the cashiering process to ensure invoice generation and collection via computer system rather than a manual process, this way the firm would incorporate application controls. Computerised AIS will help this firm to record each transaction of this business accurately and timely. It will offer paper less reporting of accounts receivables that may help this firm to provide right information to the accounting staff (Ma, 2011). It will be effective to increase efficiency of cashiering process. For ensuring internal control through computerised AIS, some internal controls would be exercised in this firm. By taking security measures such as physical controls, clarifying and separating roles and responsibilities through the segregation of duties and authorisation, maintaining offsite backup with the proper user access protocol, increasing awareness for data security risks, standardizing data entry system and processing controls, ensuring proper documentation, and developing disaster recovery plan will be the measures to manage the accounting information flow within this organization (Romney et al., 2012). It would be effective to implement internal controls system in the cashiering process of this firm. In addition to this, there could be some reasons such as incompetent management, judgment error, complicity, fraud, regulatory system, information technology and unexpected transaction due to which internal control system of this firm may fail to ensure accuracy and transparency in the flow of accounting information. This could affect ability of this firm to manage flow of accounting data within the different department (Moeller, 2013). For ensuing reliability in accounting information, key controlling frameworks such as Committee of Sponsoring Organizations (COSO) and Enterprise Risk Management Model (ERMM) can be used. In this firm, ERRM model will be used as it includes elements of COSO and also provides a more systematic framework to manage the risk in flow of data in the cashiering process (Moeller, 2016). Similarly, Control Objectives for Information and Related Technologies (COBIT) framework will also be used to control quality of information systems which are established to ensure collection, storage, and communication of accounting information. Similarly, there are five principles of Trust Services Framework that would be applied in this firm to ensure system reliability for facilitating secure means of data flow. Security, confidentiality, availability, integrity of processing, and privacy are five main principles (Senft et al., 2012). This control plan will be established in this firm to address risk of cashiering process at JK. Conclusion It can be concluded from the analysis of cashiering process that recording and sharing of data related to the revenue lacks accuracy and transparency that causes risk of data manipulation and redundancy. It may cause legal and reputational risks for the firm. Internal control system could help this firm to ensure transparency and accuracy in the flow of accounting information. It will allow the firm to establish key controlling frameworks and activities for improving revenue reporting cycle effectively and effectiveness of information systems. The case is a clear example of how the systems documentation should be used as a part of the business process and abides the Australian legislation in terms of adheretion to standards that show how the organisation operates through the indication of the different movement of data and its rational. Moreover, it is stated that after a deep risk analysis, an accountant can easily identify the different paths of internal control implementation within the company, which will allow it to operate in a safer financial environment, with reliable data and how the success may be linked to a system well implemented. References Considine B, Parkes A, Olesen K, Bount Y Speer D. (2012). Accounting Information Systems:Understanding business processes. Brisbane, QLD, Australia Garrick, B. J., and Gekler, W. C. (Eds.). (2013) The analysis, communication, and perception of risk (Vol. 9). Germany: Springer Science Business Media. Ma, M. (2011) Communication Systems and Information Technology.Springer Science Business Media. Moeller, R.R. (2013)Executive's Guide to COSO Internal Controls: Understanding and Implementing the New Framework(Vol. 639). USA: John Wiley Sons. Moeller, R.R. (2016) Brink's modern internal auditing: A common body of knowledge. USA: John Wiley Sons. Reynolds, G. W., and Stair, R. M. (2015) Principles of Information Systems.Course Technology Press. Romney, M., Steinbart, P., Mula, J., McNamara, R. and Tonkin, T. (2012) Accounting Information Systems Australasian Edition. AU: Pearson Higher Education. Senft, S., Gallegos, F. Davis, A. (2012) Information Technology Control and Audit. Australia: CRC Press. Stair, R. and Reynolds, G. (2013) Fundamentals of information systems. USA: Cengage Learning. Wang, S. Wang, H. (2014) Information Technology for Small Business: A Comprehensive Guide of Applications. USA: Universal-Publishers. Wood, J., Brown, W. and Howe, H. (2013)IT Auditing and Application Controls for Small and Mid-Sized Enterprises: Revenue, Expenditure, Inventory, Payroll, and More(Vol. 573). USA: John Wiley Sons.