1.Contrast financial and managerial accounting on the basis of use.pdf
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? 1.Contrast financial and managerial accounting on the basis of user orientation, purpose of information, level of aggregation, length of time period, orientation toward past or future, conformance to external standards, and emphasis on objective data. Solution Financial Accounting Managerial accounting User Orientation it is targeting to general users like shareholders, investors, and government It targets to managers and to policy makers and management Purpose of information Purpose of accounting is to provide raw information for decision making it provides data on decision making level of aggregation it is aggregated at initial level of operations it is aggregated at the top management level length of time period it is targeting generally to an accounting period It works over a number of periods Orientation toward past or future its orientation is external its orientation towards internal conformance of external standards Accountants has to follow various rules relating to accoutning like IFRS, GAAP etc. while it is not required into managerial accounting Emphasis on objective data data provided by financial accounting is the basis of managerial accounting data and reports generated by managerial accounting are used for decision making Financial Accounting Managerial accounting User Orientation it is targeting to general users like shareholders, investors, and government It targets to managers and to policy makers and management Purpose of information Purpose of accounting is to provide raw information for decision making it provides data on decision making level of aggregation it is aggregated at initial level of operations it is aggregated at the top management level length of time period it is targeting generally to an accounting period It works over a number of periods Orientation toward past or future its orientation is external its orientation towards internal conformance of external standards Accountants has to follow various rules relating to accoutning like IFRS, GAAP etc. while it is not required into managerial accounting Emphasis on objective data data provided by financial accounting is the basis of managerial accounting data and reports generated by managerial accounting are used for decision making.
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Contrast financial and managerial accounting on the basis of user .pdf
Contrast financial and managerial accounting on the basis of user orientation, purpose of
information, level of aggregation, length of time period, orientation toward past or future,
conformance to external standards, and emphasis on objective data
Solution
Financial Accounting Managerial Accounting Meaning Financial Accounting focuses on
preparation of financial statement s which provide information to interested parties Management
accounting focuses on information relevent to managers to help them form policies, procedures,
strategiesin order to run the business User Orientation Financial Accounting means preparation
of financial statements. The users are both internal and external parties to an organisation Users
of reports and information under Management Accounting is internal Purpose of Information
Financial Accounting provides monetary information Management accounting provides both
monetary and non monetary Level of Aggregation Financial Accounting aggregates reports on
the entire organisation Management Accounting aggregrates reports on a detailed sucha as
products, customers, locations,etc Length of Time Period Financial Accounting reports
information about the past. It reports historical data. Also it reported for an accouting period
which is normally a period of 12 months. Management Accounting also create budgets and
forecasts. It deals in historical data as well as future data. The frequency of the reports might be
daiy, weekly, fortnightly, monthly, half-yearly or yearly. It can be also for more than one year.
Orientation towards Past or Future As discussed above, financial accounting deals in historical
data. Hence its orientation is towards past Managerial data has orietation towards past as well as
future. Conformance to external standards Compliance is required to various standards under
financial accounting Managerial accounting does not have to comply to accounting standards
Emphasis of Objective Data Emphasis is more on Objective data Data might be objective and
subjective.
Financial Accounting Vs. Management Accounting | Academy Tax4wealth
What is the difference between Financial Accounting and Management Accounting, and what are the key functions and meanings of each? Join Academy Tax4wealth now, and solve your quarry. Learn more!
For more information, visit us at:-
https://academy.tax4wealth.com/blog/financial-accounting-vs-managerial-accounting
Financial Accounting Vs. Management Accounting | Academy Tax4wealth
What is the difference between Financial Accounting and Management Accounting, and what are the key functions and meanings of each? Join Academy Tax4wealth now, and solve your quarry. Learn more!
For more information, visit us at:-
https://academy.tax4wealth.com/blog/financial-accounting-vs-managerial-accounting
fundamental of financial accounting.
Accounting is the process of identifying, classifying and recording business transactions to provide financial information to internal and external users. It involves measuring, interpreting, and communicating financial information to support decision making. There are various types of accounting, including financial accounting, management accounting, and cost accounting. Financial accounting focuses on preparing external financial reports based on generally accepted accounting principles, while management and cost accounting provide information for internal decision making and cost control.
1. intro to financial accounting mba
This document provides an introduction to accounting, including definitions, key concepts, and the different branches. It defines accounting as the process of recording, classifying, summarizing and communicating financial information. The main functions of accounting are to record transactions, classify data, summarize, interpret results and communicate them. There are three main branches - financial accounting focuses on external reporting, cost accounting provides cost data, and management accounting assists with decision making.
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This document discusses management accounting concepts including definitions, classifications of costs, and the differences between management accounting and financial accounting. Management accounting is a tool that assists management in decision making and planning by providing both financial and non-financial information. It considers both quantitative and qualitative factors and future orientation. Costs can be classified in various ways including by element, function, inventoriability, traceability, and behavior. Management accounting differs from financial accounting in its focus on internal users, future orientation, and use of non-monetary factors.
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Management accounting provides accounting information to assist management in planning, decision-making, and day-to-day operations. It has a wider scope than financial accounting and focuses on both qualitative and quantitative information for internal users. The objectives of management accounting include planning, controlling performance, decision-making, and interpreting financial data to help management. Some key techniques used in management accounting are budgeting, standard costing, marginal costing, and financial statement analysis.
Recommended
Contrast financial and managerial accounting on the basis of user .pdf
Contrast financial and managerial accounting on the basis of user orientation, purpose of
information, level of aggregation, length of time period, orientation toward past or future,
conformance to external standards, and emphasis on objective data
Solution
Financial Accounting Managerial Accounting Meaning Financial Accounting focuses on
preparation of financial statement s which provide information to interested parties Management
accounting focuses on information relevent to managers to help them form policies, procedures,
strategiesin order to run the business User Orientation Financial Accounting means preparation
of financial statements. The users are both internal and external parties to an organisation Users
of reports and information under Management Accounting is internal Purpose of Information
Financial Accounting provides monetary information Management accounting provides both
monetary and non monetary Level of Aggregation Financial Accounting aggregates reports on
the entire organisation Management Accounting aggregrates reports on a detailed sucha as
products, customers, locations,etc Length of Time Period Financial Accounting reports
information about the past. It reports historical data. Also it reported for an accouting period
which is normally a period of 12 months. Management Accounting also create budgets and
forecasts. It deals in historical data as well as future data. The frequency of the reports might be
daiy, weekly, fortnightly, monthly, half-yearly or yearly. It can be also for more than one year.
Orientation towards Past or Future As discussed above, financial accounting deals in historical
data. Hence its orientation is towards past Managerial data has orietation towards past as well as
future. Conformance to external standards Compliance is required to various standards under
financial accounting Managerial accounting does not have to comply to accounting standards
Emphasis of Objective Data Emphasis is more on Objective data Data might be objective and
subjective.
Financial Accounting Vs. Management Accounting | Academy Tax4wealth
What is the difference between Financial Accounting and Management Accounting, and what are the key functions and meanings of each? Join Academy Tax4wealth now, and solve your quarry. Learn more!
For more information, visit us at:-
https://academy.tax4wealth.com/blog/financial-accounting-vs-managerial-accounting
Financial Accounting Vs. Management Accounting | Academy Tax4wealth
What is the difference between Financial Accounting and Management Accounting, and what are the key functions and meanings of each? Join Academy Tax4wealth now, and solve your quarry. Learn more!
For more information, visit us at:-
https://academy.tax4wealth.com/blog/financial-accounting-vs-managerial-accounting
fundamental of financial accounting.
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An Introduction to Management accounting
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1. Accounting involves recording, classifying, and summarizing financial transactions and events to provide information to decision makers.
2. Bookkeeping is the process of recording business transactions, while accounting builds on this by interpreting the information, compiling reports, and analyzing the financial position and performance of a business.
3. Financial accounting provides information to external users like investors and regulators, while management accounting informs internal decision making. Both require adherence to generally accepted accounting principles (GAAP) for consistency and accuracy.
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- They use the same general accounting system to collect data and develop information. However, management accounting focuses more on internal reporting to help managers with decision making, while financial accounting focuses on external reporting for stakeholders.
- Some key similarities include using the same data collection system and providing information to fulfill accountability of financial and operating performance. However, management accounting reports are more flexible and focus on segments useful for decision making.
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The accounts receivable clerk is responsible for collecting payments from customers, maintaining customer accounts and records, resolving queries, and following collection processes. Key tasks include generating and sending invoices, monitoring accounts for non-payment, collecting and allocating payments, and reporting. The clerk aims to maximize collection within deadlines and targets, analyzing metrics like debt coverage, aging reports, and balances. Maintaining accurate records and customer communication are important.
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Nature of the reports produced. Financial accounting reports tend to be general purpose. That is,
they contain financial information that will be useful for a broad range of users and decisions
rather than being specifically designed for the needs of a particular group or set of decisions.
Management accounting reports, on the other hand, are often for a specific purpose. They are
designed either with a particular decision in mind or for a particular manager. Level of detail.
Financial reports provide users with a broad overview of the performance and position of the
business for a period. As a result, information is aggregated and detail is often lost. Management
accounting reports, however, often provide managers with considerable detail to help them with
a particular operational decision. Regulations. Financial reports, for many businesses, are
subject to accounting regulations that try to ensure they are produced with standard content and
in a standard format. Law and accounting rule setters impose these regulations. Since
management accounting reports are for internal use only, there are no regulations from external
sources concerning the form and content of the reports. They can be designed to meet the needs
of particular managers. Reporting interval. For most businesses, financial accounting reports are
produced on an annual basis, though many large businesses produce half-yearly reports and a
few produce quarterly ones. Management accounting reports may be produced as frequently as
required by managers. In many businesses, managers are provided with certain reports on a
monthly, weekly or even daily basis, which allows them to check progress frequently. In
addition, special-purpose reports will be prepared when required (for example, to evaluate a
proposal to purchase a piece of machinery). Time horizon. Financial reports reflect the
performance and position of the business for the past period. In essence, they are backward
looking. Management accounting reports, on the other hand, often provide information
concerning future performance as well as past performance. It is an oversimplification, however,
to suggest that financial accounting reports never incorporate expectations concerning the future.
Occasionally, businesses will release projected information to other users in an attempt to raise
capital or to fight off unwanted takeover bids. Range and quality of information. Financial
accounting reports concentrate on information that can be quantified in monetary terms.
Management accounting also produces such reports, but is also more likely to produce reports
that contain information of a non-financial nature such as measures of physical quantities of
inventories (stocks) and output. Financial accounting places greater emphasis on the use of
objective, verifiable evidence when preparing reports. Management accounting reports may use
information that is less objective and verifiable, but they provide managers with the information
t.
Management Accounting: An Overview
Management accounting provides information to assist managers in planning, directing operations, and controlling the organization. It involves recording, analyzing, and reporting financial and operational data to help managers make informed business decisions. The management accountant's role is to identify, measure, analyze, interpret, and communicate financial and non-financial information relevant for decision-making, planning, and control. Key tools used include budgets, variance analysis, costing techniques, and reports to help managers with tasks like setting objectives, allocating resources, and evaluating performance.
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- There are three types of accounts: personal, real, and nominal. Personal accounts relate to individuals, real accounts relate to assets and liabilities, and nominal accounts relate to income and expenses.
- Management accounting provides information to managers for planning, control, and decision making purposes, whereas financial accounting provides information to external parties. Management accounting focuses on the future and internal reporting.
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How does the mutation rate of speciation in the Dobzhansky- Muller model? How does the
mutation rate affect the rate of speciation in the Dobzhansky Muller model? An increased
mutation rate results in a more rapid reproductive isolation between the two diverging
populations. O An increased mutation rate results in slower reproductive isolation between the
two diverging populations. The mutation rate is unrelated to the rate of evolution of reproductive
isolation.
Solution
ans- a increased mutation rate results in a more reproduction isolation between the two diverging
population.
an ancestral population splits into two parts the two lineage begins to diverge genetically which
are temporally isolated from each other.new alleles evolved at one locus of lineage and different
alleles evolved in another locus of the lineage..
Hello. I need help fixing this Java Code on Eclipse. Please fix part.pdf
Hello. I need help fixing this Java Code on Eclipse. Please fix parts indicated as \"//Fix\" or
\"//Fill-in\". The code given is the first image. Thank you! Sample outputs are given below along
with what the code is required to do. import java til. Random import java til. Scanner public class
GenCheeseShopv2 public static void intro (Stringt] names, double []prices int amounts Fill-in
public static void getAmount (Scanner input, String[] names, int[] amounts) public static void
itemizedList (String[] names, double Prices int[] amounts) Fill-i public static double
calcSubTotal (double prices, int amounts return 0; pub. lic static int discount (double subTotal
return 0; pub. lic static oid print Total (double subTotal int discount) Fill-in public static void mi
args final int MAXCH EESEE DO NOT CHANGE ANYTHING BELOW String[] names new
String CMAXCH EESE double[] prices new double EESE] int[] amounts new int
[MAXCHEESEJ Scanner input new Scanner (Syste intro names, prices, amounts get Amo unt
input, names, amounts double total calcSubTotal (prices, amounts if EESEE 0) System. out print
Display the itemized list? (1 for yes) int itemized input-nex if item 1) itemized List (names,
prices, amounts); System. out. println(); print Total(total, discount total));
Solution
import java.util.Random;
import java.util.Scanner;
public class GenCheeseShopv2 {
public static void intro(String[] names, double[] prices,int[] amounts){
System.out.println(\"We sell \"+names.length+\" kinds of cheese\");
for(int i=0;i0)
System.out.println(amounts[i]+\" lbs of \"+names[i]+\" @ \"+prices[i]+\" =
$\"+(amounts[i]*prices[i]));
}
}
public static double calcSubTotal( double[] prices,int[] amounts){
double subTotal=0;
for(int i=0;i100)
return 10;
else if(subTotal > 50)
return 25;
else
return 0;
}
public static void printTotal(double subTotal,int discount){
System.out.println(\"Sub Total : $\"+subTotal);
System.out.println(\"-Discount : $\"+discount);
System.out.println(\"Total : $\"+(subTotal-discount));
}
public static void main(String[] args){
final int MAXCHEESES=4;
String[] names = new String[MAXCHEESES];
double[] prices = new double[MAXCHEESES];
int[] amounts = new int[MAXCHEESES];
Scanner input = new Scanner(System.in);
intro(names, prices, amounts);
getAmount(input, names, amounts);
double total = calcSubTotal(prices, amounts);
if(MAXCHEESES>0){
System.out.println(\"Display the itemized list? (1 for yes)\");
int itemized = input.nextInt();
if(itemized==1){
itemizedList(names, prices, amounts);
}
}
System.out.println();
printTotal(total, discount(total));
}
}.
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Accounting is the language of business used to identify, record, and communicate financial information to decision makers. It involves recording economic transactions and preparing financial statements. There are two main areas of accounting: financial accounting focuses on reporting to external users according to GAAP, while managerial accounting provides information to internal managers for planning and control. Financial accounting emphasizes precision and verifiability over timeliness, while managerial accounting focuses on relevance for decision making. Both areas use the accounting equation and rules of debit-credit to record transactions and prepare financial statements and other reports.
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Nature of the reports produced. Financial accounting reports tend to be general purpose. That is,
they contain financial information that will be useful for a broad range of users and decisions
rather than being specifically designed for the needs of a particular group or set of decisions.
Management accounting reports, on the other hand, are often for a specific purpose. They are
designed either with a particular decision in mind or for a particular manager. Level of detail.
Financial reports provide users with a broad overview of the performance and position of the
business for a period. As a result, information is aggregated and detail is often lost. Management
accounting reports, however, often provide managers with considerable detail to help them with
a particular operational decision. Regulations. Financial reports, for many businesses, are
subject to accounting regulations that try to ensure they are produced with standard content and
in a standard format. Law and accounting rule setters impose these regulations. Since
management accounting reports are for internal use only, there are no regulations from external
sources concerning the form and content of the reports. They can be designed to meet the needs
of particular managers. Reporting interval. For most businesses, financial accounting reports are
produced on an annual basis, though many large businesses produce half-yearly reports and a
few produce quarterly ones. Management accounting reports may be produced as frequently as
required by managers. In many businesses, managers are provided with certain reports on a
monthly, weekly or even daily basis, which allows them to check progress frequently. In
addition, special-purpose reports will be prepared when required (for example, to evaluate a
proposal to purchase a piece of machinery). Time horizon. Financial reports reflect the
performance and position of the business for the past period. In essence, they are backward
looking. Management accounting reports, on the other hand, often provide information
concerning future performance as well as past performance. It is an oversimplification, however,
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Occasionally, businesses will release projected information to other users in an attempt to raise
capital or to fight off unwanted takeover bids. Range and quality of information. Financial
accounting reports concentrate on information that can be quantified in monetary terms.
Management accounting also produces such reports, but is also more likely to produce reports
that contain information of a non-financial nature such as measures of physical quantities of
inventories (stocks) and output. Financial accounting places greater emphasis on the use of
objective, verifiable evidence when preparing reports. Management accounting reports may use
information that is less objective and verifiable, but they provide managers with the information
t.
Management Accounting: An Overview
Management accounting provides information to assist managers in planning, directing operations, and controlling the organization. It involves recording, analyzing, and reporting financial and operational data to help managers make informed business decisions. The management accountant's role is to identify, measure, analyze, interpret, and communicate financial and non-financial information relevant for decision-making, planning, and control. Key tools used include budgets, variance analysis, costing techniques, and reports to help managers with tasks like setting objectives, allocating resources, and evaluating performance.
Management -accounting ppt
- An account records transactions relating to a particular item and their effect in terms of debits and credits. Debits increase accounts and credits decrease accounts.
- There are three types of accounts: personal, real, and nominal. Personal accounts relate to individuals, real accounts relate to assets and liabilities, and nominal accounts relate to income and expenses.
- Management accounting provides information to managers for planning, control, and decision making purposes, whereas financial accounting provides information to external parties. Management accounting focuses on the future and internal reporting.
Intermediate Accounting 9th Canada Edition
The document provides an overview of the Canadian financial reporting environment, including the objectives of financial reporting, stakeholders involved, and standard setting process. It discusses how financial reporting aims to provide useful information to users for decision making and capital allocation. Standards are set to allow fair presentation of company operations and meet majority of user needs. Key parties in the Canadian standard setting process are the Canadian Accounting Standards Board, International Accounting Standards Board, and provincial securities commissions.
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More from flashfashioncasualwe
How does the mutation rate of speciation in the Dobzhansky- Muller m.pdf
How does the mutation rate of speciation in the Dobzhansky- Muller model? How does the
mutation rate affect the rate of speciation in the Dobzhansky Muller model? An increased
mutation rate results in a more rapid reproductive isolation between the two diverging
populations. O An increased mutation rate results in slower reproductive isolation between the
two diverging populations. The mutation rate is unrelated to the rate of evolution of reproductive
isolation.
Solution
ans- a increased mutation rate results in a more reproduction isolation between the two diverging
population.
an ancestral population splits into two parts the two lineage begins to diverge genetically which
are temporally isolated from each other.new alleles evolved at one locus of lineage and different
alleles evolved in another locus of the lineage..
Hello. I need help fixing this Java Code on Eclipse. Please fix part.pdf
Hello. I need help fixing this Java Code on Eclipse. Please fix parts indicated as \"//Fix\" or
\"//Fill-in\". The code given is the first image. Thank you! Sample outputs are given below along
with what the code is required to do. import java til. Random import java til. Scanner public class
GenCheeseShopv2 public static void intro (Stringt] names, double []prices int amounts Fill-in
public static void getAmount (Scanner input, String[] names, int[] amounts) public static void
itemizedList (String[] names, double Prices int[] amounts) Fill-i public static double
calcSubTotal (double prices, int amounts return 0; pub. lic static int discount (double subTotal
return 0; pub. lic static oid print Total (double subTotal int discount) Fill-in public static void mi
args final int MAXCH EESEE DO NOT CHANGE ANYTHING BELOW String[] names new
String CMAXCH EESE double[] prices new double EESE] int[] amounts new int
[MAXCHEESEJ Scanner input new Scanner (Syste intro names, prices, amounts get Amo unt
input, names, amounts double total calcSubTotal (prices, amounts if EESEE 0) System. out print
Display the itemized list? (1 for yes) int itemized input-nex if item 1) itemized List (names,
prices, amounts); System. out. println(); print Total(total, discount total));
Solution
import java.util.Random;
import java.util.Scanner;
public class GenCheeseShopv2 {
public static void intro(String[] names, double[] prices,int[] amounts){
System.out.println(\"We sell \"+names.length+\" kinds of cheese\");
for(int i=0;i0)
System.out.println(amounts[i]+\" lbs of \"+names[i]+\" @ \"+prices[i]+\" =
$\"+(amounts[i]*prices[i]));
}
}
public static double calcSubTotal( double[] prices,int[] amounts){
double subTotal=0;
for(int i=0;i100)
return 10;
else if(subTotal > 50)
return 25;
else
return 0;
}
public static void printTotal(double subTotal,int discount){
System.out.println(\"Sub Total : $\"+subTotal);
System.out.println(\"-Discount : $\"+discount);
System.out.println(\"Total : $\"+(subTotal-discount));
}
public static void main(String[] args){
final int MAXCHEESES=4;
String[] names = new String[MAXCHEESES];
double[] prices = new double[MAXCHEESES];
int[] amounts = new int[MAXCHEESES];
Scanner input = new Scanner(System.in);
intro(names, prices, amounts);
getAmount(input, names, amounts);
double total = calcSubTotal(prices, amounts);
if(MAXCHEESES>0){
System.out.println(\"Display the itemized list? (1 for yes)\");
int itemized = input.nextInt();
if(itemized==1){
itemizedList(names, prices, amounts);
}
}
System.out.println();
printTotal(total, discount(total));
}
}.
Focus on Writing 4. Supporting a Point of View Do you think Social Se.pdf
Focus on Writing 4. Supporting a Point of View Do you think Social Security has encouraged
Americans to become too dependent on the state and federal governments for support in times of
need? Write a paragraph explaining your answer.
Solution
ANSWER:
In America, Social Security is the often used term for the federal Survivors, Old-Age, and
Disability Insurance (OASDI) program. Yes, I think social security has encouraged Americans to
become too dependent for their security solely on earnings from employment. The reasons are:
--Social Security, providing education or other assistance support, once considered to be the
responsibility of individuals, families, churches, neighbourhoods, and other civil society
institutions is rising thus reflecting that America is building a dependency culture , with ever-
more people relying on an ever-growing federal government to provide them benefits or cash.
--Industrialization caused the migration of people toward centres of work, therefore separating
children from the support provided by the wider family. Moreover, the development of
compulsory education prolonged the period during which kids were dependent on the parents.
--U.S. system developed enforced retirement and created too much dependency. Most retirees
rely on long-term care in assisted home health care providers or living facilities under Medicaid.
--Social Security has greatly encroached on the responsibility of people for giving their own
retirement funds, thus leaving millions of retirees dependent on working younger generations to
fund their retirement..
Decision-Making Across the Organization The board of trustees of a lo.pdf
Decision-Making Across the Organization The board of trustees of a local church is concerned
about the internal accounting controls for the offering collections made at weekly services. The
trustees ask you to serve on a three-person audit team with the internal auditor of a local college
and a CPA who has just joined the church. At a meeting of the audit team and the board of
trustees, you learn the following 1. The church\'s board of trustees has delegated responsibility
for the financial management and audit of the financial records to the finance committee. This
group prepares the annual budget and approves major disbursements. It is not involved in
collections or recordkeeping. No audit has been made in recent years because the same trusted
employee has kept church records and served as financial secretary for 15 years. The church does
not carry any fidelity insurance 2. The collection at the weekly service is taken by a team of
ushers who volunteer to serve one month. The ushers take the collection plates to a basement
office at the rear of the church. They hand their plates to the head usher and return to the church
service. After all plates have been turned in, the head usher counts the cash received. The head
usher then places the cash in the church safe along with a notation of the amount counted. The
head usher volunteers to serve for 3 months 3. The next morning, the financial secretary opens
the safe and recounts the collection. The secretary withholds $150-$200 in cash, depending on
the cash expenditures expected for the week, and deposits the remainder of the collections in the
bank. To facilitate the deposit, church members who contribute by check are asked to make their
checks payable to \"Cash.\" Each month, the financial secretary reconciles the bank statement
and submits a copy of the reconciliation to the board of trustees. The reconciliations have rarely
contained any bank errors and have never shown any errors per books. 4. Instructions With the
class divided into groups, answer the following. Indicate the weaknesses in internal accounting
control over the handling of collections. List the improvements in internal control procedures
that you plan to make at the next meeting of the audit team for (1) the ushers, (2) the head usher,
(3) the financial secretary, and (4) the finance committee What church policies should be
changed to improve internal control?
Solution
(a) The primary weakness in internal accounting control with regards to handling of collections
starts with the weakness that the church has not undertaken an audit in recent years. An audit
should have been done regardless of the trustworthiness of its employees and regardless of their
tenure at the church. Secondly the church does not have fidelity insurance and this can possibly
lead to a situation in which the church will not be able to negate its loss in case of any occurrence
of fraud.
Another weakness in internal control is with regards to passing of th.
Explain the experience of African-Americans in the South over the co.pdf
Explain the experience of African-Americans in the South over the course of the half-century
following the Civil War.
How did an interracial democracy in the South come to be a plausible goal for a time? Why was
this goal not realized?
Why did sharecropping become the dominant form of black labor by the end of Reconstruction
and why was the white South able to impose a “Jim Crow” style of segregation, even as it was
disfranchising the overwhelming majority of black men?
Solution
1.
Post civil war the African Americans faced a lot of troubles like : Destruction, hunger,
lawlessness and violence amongst others.
after the civil war many of the african americans came out out slavery and were refugees and
they did not kenw what to do next.But when they arrived home, they found a strange new world
waiting for them..
During a diversity management session, a manager suggests that stereo.pdf
During a diversity management session, a manager suggests that stereotypes are a necessary part
of working with others. \"I have to make assumptions about what\'s in the other person\'s head,
and stereotypes help me do that,\" she explains. \"It\'s better to rely on stereotypes than to enter a
working relationship with someone from another culture without any idea of what they believe
in!\" Discuss the merits of and problems with the manager\'s statement.
Solution
The manager statement highlights her viewpoint on the benefits of stereotypes in a diverse
working environment. Below are merits and problems of her statement -
Merits
1. Individuals from different cultures hold a viewpoint regarding one another through stereotypes
2. It becomes easy to initiate the communication among individuals by having a viewpoint rather
than having nothing
3. As individuals start interaction and communication with stereotypes in minds, they will be
careful in how to communicate with others without hurting their sentiments.
Problems
1. Stereotype is the most common opinion about a culture or group based on historical references
that are in the news. Hence, they will not provide a clear viewpoint on the individuals.
2. Stereotypes usually carry viewpoints that oversimplify an individual\'s personality and
character based on his/her culture or origin thus resulting in hurting the individual who might be
quite different from the stereotype.
3. It becomes difficult to change the opinion about an individual if viewed through stereotype..
Explain why a mycoplasma PCR kit might give a negative result when u.pdf
Explain why a mycoplasma PCR kit might give a negative result when used to test for
mycoplasma in a cell line containing mycoplasma
Solution
Mycoplasma is a prokaryotic organism that is a frequent and occult contaminant of cell cultures.
This organism can modify many aspects of cell physiology, rendering experiments that are
conducted with contaminated cells worthless. Because of their small size, Mycoplasma can pass
through filters used to prevent bacterial and fungal contamination and potentially spread to all
the cultures in a laboratory. It is essential that all new cell cultures entering a laboratory and all
cell banks are tested for presence of Mycoplasma. It is recommended that two techniques be
used, selected from a PCR-based methos, indirect staining and an agar and broth culture. These
three tests for detecting Mycoplasma take one day to 3-4 weeks and such tests should be an
obligatory component of quality control in every tissue culture laboratory.
Mycoplasma refers to any of over 200 species of tiny bacteria that invade cell cultures and may
even persist unrecognized for some time. They can come from sources as mundane as other cells
introduced to lab via media, sera or lab personnel. So, it is important to test your cell lines for
mycoplasma regularly. Consequences to your cells of mycoplasma infestation include changes in
growth rates, gene expression, morphology, metabolism and viability.
Even though most lab contamination can be blamed on as few as eight main culprit species, these
differ enough that no one test can find them all. And the little blighters are hardy – most
antibiotics used in cell culture are ineffective against mycoplasmas. For example, mycoplasmas
lack a cell wall, which is the key to penicillin’s success. Flawless cell culture technique is one of
the best preventive tools and testing to ascertain which cultures are clean and which cultures are
infected – so you can take quick and aggressive action before infestation spreads.
The M.hyorhinis strain is picked up by the PCR method of detection. This is the quickest but
also the least sensitive, mycoplasma assay. In this method, you perform PCR on samples of your
suspected cell cultures, using primers specific for mycoplasma DNA, usually mycoplasma’s 16S
rRNA genes. Running the PCR product on a gel shows presence of mycoplasma DNA by bands
of distinct sizes.
One major limitation of PCR is that prior information about target sequence is necessary in order
to generate the primers that will allow its selective amplification. This means that, typically, PCR
users must know precise sequences upstream of target region on each of the two single-stranded
templates in order to ensure that DNA polymerase properly binds to primer-template hybrids and
subsequently generates entire target region during DNA synthesis. Like all enzymes, DNA
polymerases are also prone to error, which in turn causes mutations in PCR fragments that are
generated. Specificity of PCR fragments can .
Describe the difference between the MOV instruction and the LEA instr.pdf
Describe the difference between the MOV instruction and the LEA instruction as used in these
two sample instructions. MOV D, V1 LEA DX, V1
Solution
Answer:
MOV D , V1 it moves the D to V1 and the instruction LEA DX V1 moves the address of the data
to V1 . There is no difference between MOV and LEA but LEA can be more powerful than
MOV if we need to calculate the address..
Explain how enzymes work, explaining the four major types of metabol.pdf
Explain how enzymes work, explaining the four major types of metabolic reactions enzymes
perform. Include: (Metabolism, catabolism, anabolism, substrate product, active site, induced fit,
competative and non competative inhibitors, allosteric regulation, cofactors and coenzymes,
hydrolysis and dehydration reactions, Redox Reactions, NADH, FADH2, phosphorylation,
exergonic/ endergonic reactions, ATP, isomerization reactions, feedback inhibition)
Solution
Enzymes are biological molecules (typically proteins) that significantly speed up the rate of
virtually all of the chemical reactions that take place within cells.
They are vital for life and serve a wide range of important functions in the body, such as aiding
in digestion and metabolism. Substrate binding[edit]
Enzymes must bind their substrates before they can catalyse any chemical reaction. Enzymes are
usually very specific as to what substrates they bind and then the chemical reaction catalysed.
Specificity is achieved by binding pockets with complementary shape, charge and
hydrophilic/hydrophobic characteristics to the substrates. Enzymes can therefore distinguish
between very similar substrate molecules to be chemoselective, regioselective and stereospecific.
Some of the enzymes showing the highest specificity and accuracy are involved in the copying
and expression of the genome. Some of these enzymes have \"proof-reading\" mechanisms.
Here, an enzyme such as DNA polymerase catalyzes a reaction in a first step and then checks
that the product is correct in a second step. This two-step process results in average error rates of
less than 1 error in 100 million reactions in high-fidelity mammalian polymerases.:5.3.1 Similar
proofreading mechanisms are also found in RNA polymerase, aminoacyl tRNA synthetases and
ribosomes.
Conversely, some enzymes display enzyme promiscuity, having broad specificity and acting on a
range of different physiologically relevant substrates. Many enzymes possess small side
activities which arose fortuitously (i.e. neutrally), which may be the starting point for the
evolutionary selection of a new function.
Enzyme changes shape by induced fit upon substrate binding to form enzyme-substrate complex.
Hexokinase has a large induced fit motion that closes over the substrates adenosine triphosphate
and xylose. Binding sites in blue, substrates in black and Mg2+ cofactor in yellow. (PDB: 2E2N,
2E2Q)
\"Lock and key\" model
To explain the observed specificity of enzymes, in 1894 Emil Fischer proposed that both the
enzyme and the substrate possess specific complementary geometric shapes that fit exactly into
one another.This is often referred to as \"the lock and key\" model:8.3.2 This early model
explains enzyme specificity, but fails to explain the stabilization of the transition state that
enzymes achieve.
Induced fit model
In 1958, Daniel Koshland suggested a modification to the lock and key model: since enzymes are
rather flexible structures, the active site is conti.
Develop an inventory management system for an electronics store. The .pdf
Develop an inventory management system for an electronics store. The inventory system should
have the following functionalities .BuildInventory: reada text file containing electronics products
information and store them in an array of pointers .Shownventory display all inventory items
.ShowDefectInventory: display inventory items that are defective Terminate: to save cument
inventory to a text file This lab assignment illustrates the following concepts: -Text file readings
and writings .Arrays of pointers and dynamic memory allocations with new and delete
Inheritance .C++ type casting: static cast Class Design You need at least three classes class
Inventory System: (minimum implementation specified below). This class stores Inyentoryltem
objects (which are in fact Inventory item base class pointers to derived Product objects and
member functions to manipulate those Product objects as shown below. .Private data members
Store Name Store ID ltem List (array of pointers to Inventory Item objects, max of 512) ltem
Count (tracking how many items are currently stored in the array) .Constructors (initialize all
pointers in the array to NULL in addition to what\'s described below .Default constructor: set
data members to 0 (for integers), 0.0 (for float/double), or NULL (for pointers) as appropriate.
Also invoke this function to initialize a seed for the random generator srand (time (NULL), (to
be used later by Product class to genearte random values for Product ID. See Code Helper
section at the end of the lab specs.) .Non-default constructor: taking a string for store name, an
integer for store ID. Call srand as shown above Destructor: de-allocate dynamic memory in the
amay off pointers (up to Item Count elements) .Public member functions: BuildInventory: read a
text file containing Product records (one Product per line), dynamically allocate Product objects
and store the objects in the array ItemList (an array of Inventoryltem pointers). It should also
update Item Count as needed Shownventory: display all Products in the inventory. Output must
be properly formatted and aligned (usingfield with and floating data with 2 digits after decimal
point). Note that if you invoke the Display function using the pointers from the array only Invent
tem (base objec) information will be displayed. Extra work is needed to properly display
Products (derived objects) information ntory: display only defective Products Terminate: iterate
thru the array of pointers to write Product objects in the array to a text file in the same format as
they were read in. You may use a different file name for wniting .mutator cessors for store name,
store id, and item count
Solution
/*
import com.incors.plaf.*;
import com.incors.plaf.kunststoff.*;
import com.incors.plaf.kunststoff.themes.*;
*/
public class MainForm extends JFrame implements WindowListener{
/************************ Variable declaration start **********************/
//The form container variable
JPanel Panel1;
JDeskto.
Describe one event from your daily life when you have changed your o.pdf
Describe one event from your daily life when you have changed your original attitude, and one
event when you could not change your original attitude. For the event when you changed your
original attitude, explain how you changed your attitude and what led to the change. For the
event when you could not change your original attitude, explain what did not work. Submission
Requirements: Submit your responses in a Microsoft Word document of the following
specifications:•Font: Arial; 12-Point •Line Spacing: Double •Length: 300–500 words Evaluation
Criteria:•Did you describe one event from your daily life when you have changed your original
attitude? •Did you describe one event from your daily life when you have not changed your
original attitude? •Did you explain how you changed your attitude and what led to the change?
•Did you explain what did not work when you could not change your original attitude? •Did you
provide your answers in complete sentences with few grammatical errors?
Solution
Instance where I changed my Attitude -
I don\'t believe in charity and philanthropy. I had this firm belief that money given to NGOs and
trusts in grants is mis-used. I always believed in commercial models and never realized that
texcept for a few most of development agencies are working for the welfare of people.
When I came acrossNanhi Kali NGO which works for girl child education I was sure that this is
another fraud NGOs which improperly utilizes the money earned in grant. But when I visited the
centre and saw the real impact on ground then my eyes remained wide open. They were doing
awesome work and even there financial statements were also showing this. This instance
changed my attitude towards NGOs.
What made me Change -
The critical factor which made me change my attitude is my interaction with foundation and
meeting with a few girls who really got benefits from the activities of NGO. The interaction
helped me understand their model in a better way. When I analyzed their financials I realized
that manpower is working at half the salaries and highly motivated and focused towards the
cause. This all made me change my attitude.
Instance Where my attitude remained same -
Based on the learnings from my experiences in past I believed that people in politics are not
good at heart. Politicians should ideally be social worker and should have a motive of public
welfare but noboday remember their promises once elected. I always had this image of politicans
in mind. A lot of people tried to convince me that new breed of politicans are good and not
greedy but I remained and still firm on my attitude that all politicans are not good people.
Reasons behind my attitude -
This attitude had been built over a period of time. There is no substantial argument against my
attitude which can make me think. This is why I still beleive that none of the politician is good
person..
All answers must be in your own wordsProvide a good, understandabl.pdf
All answers must be in your own words
Provide a good, understandable definition of the following 40, using your own words (do not
simply copy words from the book).
Retaliation Blood feud
Vendetta Civil death
Inquisition Corporal punishment
Brank Criminology
Mamertine Prison Sanctuary
Bridewell Jail fever
Age of Enlightenment Classical School of Criminology
Workhouse Gaols
Banishment Transportation
Hulks Penitentiary
Pennsylvania System Outside cell
Inside cell Eastern Penitentiary
Auburn System Cell block
Congregate system System of silence
Lockstep formation Prison stripes
Treadmill Solitary confinement
Indeterminate sentence Irish system
Reformatory Industrial prison
Alcatraz Lock psychosis
Convict bogey Ombudsman
Ticket of Leave
Solution
Retaliation – In the event of attack by the enemy, do the fierce counter attack from our side.
Blood feud – It is lengthy fighting in the families going on for the generations. It involves killing
of various members of the families. Vendetta – Person whose relative has been killed seeks
revenge from the murderer. Civil death – It is the loss of the civil rights which is the result of act
of government in the some of conviction of civil people. Inquisition – Out of curiosity asking
many question on the related topic. Corporal punishment – It is the type of punishment which
involves physical pain. It involves mutilation, flogging branding etc. Brank – It is the birdcage-
like instrument put on prisonr’s head with sharp plates that would cut tongues and mouths once
involved in the gossips Criminology – This is the branch of science which involves study of
crime and criminals. Mamertine Prison – In the early age in the Rome confinement are under the
main sewers where survival is very difficult even for few days.. Sanctuary – It means taking
shelter or refuge from the danger or pursuit. Bridewell – It is called for city jail or reform center
or jail for pity offender. Jail fever – It is the former name to the typhus. It is commonly occurred
in the jail so got he name from its origin. Age of Enlightenment – European politics, philosophy,
science and communications were radically reoriented during beginning of the 18th century and
then throughout of the 18th century. This period is known as Age of Enlightenment. Classical
School of Criminology – It is the body of thought which understands the nature of crime and
suggests the best form of punishment to the crime. Looking at the severity of the punishment in
the early 18th century philosopher come up with this type of thoughts. Workhouse – It is the
place where unemployed people who can not support themselves were given shelter and
employment. Gaols – It the synonym to the jail. It is the place of confinement to the criminals.
Banishment – As an act of punishment offender are sent away from the designated place or
country known as banishment. Transportation – It is the act of movement of goods or people
from one place to another place. Hulks – It is an old ship whi.
C programming tweak needed for a specific program.This is the comp.pdf
C programming tweak needed for a specific program.
This is the complete program up and running. except for one modification that my teacher is
requiring but it is confusing me.
The program needs to allocate disjoint memory and use that.
right now im allocating a continous block of memory on the heap but I need it to do disjoing
memory instead.
// Purpose: Program will allow a reseller to save their sales and calculate their profits.
// Also able to view highest profitable items and remove any sales they no longer want in their
sales inventory.
#define _CRT_SECURE_NO_WARNINGS
#include
#include
#include
#define PAUSE system(\"pause\")
#define CLS system(\"cls\");
//#define FLUSH fflush(stdin);
//////////////// SRUCTS BELOW //////////////////////////
typedef struct
{
char itemName[40];
float purchasePrice;
float soldPrice;
float shippingPrice;
float ebayFee;
float payPalFee;
float profit;
}SALES;
////////// FUNCTION PROTOTYPE BELOW /////////////
void addSale(SALES *Inventory, int *InventoryCounter);
void displayMenu(int *InventoryCounter);
void displayProfit(int *InventoryCounter, SALES *Inventory);
void displaySales(int *InventoryCounter, SALES *Inventory);
int getChoice(int *InventoryCounter);
void searchSale(SALES* Inventory, int InventoryCounter);
void sortProfits(SALES* Inventory, int InventoryCounter);
void removeSale(SALES* Inventory, int *InventoryCounter);
main() {
int SIZE;
int userChoice;
int InventoryCounter = 0;
//printf(\"*********************\ \");
//printf(\"* Welcome Reseller! *\ \");
//printf(\"*********************\ \");
printf(\"Enter the size of todays inventory:\");
scanf(\"%i\", &SIZE);
SALES *Inventory;
Inventory = calloc(SIZE, sizeof(SALES));//Using dynamic memory to allocate space on the
heap
do {
userChoice = getChoice(&InventoryCounter);
switch (userChoice) {
case 1:// Add a Sale
if (InventoryCounter == SIZE) // statement checks so we dont exceed the size of the
inventory user wants to enter.
{
printf(\"You Have Reached Max Inventory \ \");
PAUSE;
}
else {
addSale(&(Inventory[InventoryCounter]), &InventoryCounter);
}
break;
case 2: // Display all sales records
displaySales(&InventoryCounter, Inventory);
PAUSE;
break;
case 3: // Display all profits
sortProfits(Inventory, InventoryCounter);
displayProfit(&InventoryCounter, Inventory);
PAUSE;
break;
case 4: // Display Inventory
searchSale(Inventory, InventoryCounter);
break;
case 5:// remove a sale
removeSale(Inventory, &InventoryCounter);
break;
case 6: // Quit
break;
default:
printf(\"Please choose a valid option\ \");
PAUSE;
break;
}// end of switch
} while (userChoice != 6);
free(Inventory);
} // End of main
//////////////////////////////////////////// FUNCTIONS BELOW //////////////////////////////////////////////////
void addSale(SALES *Inventory, int *InventoryCounter)// Function that adds sale and
calculates the fees in the background.
{
float payPalFee = 0; // variable to store the paypal fee from 1 sale
float ebayFee = 0; // variable to store ebay fee for 1 sale.
Add to BST.java a method height() that computes the height of the tr.pdf
Add to BST.java a method height() that computes the height of the tree. Develop two
implementations: a recursive method (which takes linear time and space proportional to the
height), and method like size() that adds a field to each node in the tree (and takes linear space
and constant time per query)
Solution
Answer:
/*BST.java a method height() that computes the height of the tree. Developing two
implementations: a recursive method, and method like size() that adds a field to each node in the
tree **/
public class SplayBST, Value> {
private Node root; // root of the BST
// BST helper node data type
private class Node {
private Key key; // key
private Value value; // associated data
private Node left, right; // left and right subtrees
public Node(Key key, Value value) {
this.key = key;
this.value = value;
}
}
public boolean contains(Key key) {
return get(key) != null;
}
// return value associated with the given key
// if no such value, return null
public Value get(Key key) {
root = splay(root, key);
int cmp = key.compareTo(root.key);
if (cmp == 0) return root.value;
else return null;
}
/*
* Splay tree insertion.
**/
public void put(Key key, Value value) {
// splay key to root
if (root == null) {
root = new Node(key, value);
return;
}
root = splay(root, key);
int cmp = key.compareTo(root.key);
// Insert new node at root
if (cmp < 0) {
Node n = new Node(key, value);
n.left = root.left;
n.right = root;
root.left = null;
root = n;
}
// Insert new node at root
else if (cmp > 0) {
Node n = new Node(key, value);
n.right = root.right;
n.left = root;
root.right = null;
root = n;
}
// It was a duplicate key. Simply replace the value
else {
root.value = value;
}
}
/*
* Splay tree deletion.
**/
/*
*This splays the key, then does a slightly modified Hibbard deletion on the root (if it is the node
to be deleted, if it is not, the key was not in the tree).
*The modification is that rather than swapping the root (call it node A) with its successor, it\'s
successor (call it Node B) is moved to the root position
*by splaying for the deletion key in A\'s right subtree. Finally, A\'s right child is made the new
root\'s right child.
*/
public void remove(Key key) {
if (root == null) return; // empty tree
root = splay(root, key);
int cmp = key.compareTo(root.key);
if (cmp == 0) {
if (root.left == null) {
root = root.right;
}
else {
Node x = root.right;
root = root.left;
splay(root, key);
root.right = x;
}
}
// else: it wasn\'t in the tree to remove
}
/*
* Splay tree function.
**/
// splay key in the tree rooted at Node h. If a node with that key exists,
// it is splayed to the root of the tree. If it does not, the last node
// along the search path for the key is splayed to the root.
private Node splay(Node h, Key key) {
if (h == null) return null;
int cmp1 = key.compareTo(h.key);
if (cmp1 < 0) {
// key not in tree, so we\'re done
if (h.left == null) {
return h;
}
int cmp2 = key.compareTo(h.left.key);
if (cmp2 < 0) {
h.left.left = splay(h.left.left, key);
h = rot.
Write an awareness objective for a newly formed adolescent chemical .pdf
Write an awareness objective for a newly formed adolescent chemical dependency program
whose target market consists of judeges and social workers who refer to the facility. How would
this objective change for the trial level of the hierarchy of effects?
Solution
Answer:
The objectives are:
1. To create primary level awareness to the people who uses this service frequently and also
those who refer our facility,
2. To find out the ways to help people in different situations and making an sustainable
ecosystem.
This objective (twin objectives) would become altered in case of implementation of them in real
situation..
which of these prokaryotes are most likely to be found in the immedi.pdf
which of these prokaryotes are most likely to be found in the immediate vicinity of active deep-
sea vents?
a) cynobacteria
b)archaea
c)aerobically respiring bacteria
d)bacteria adapted to being embedded in ice
Solution
The answer is Archaea
as they are the thermophilic anaerobes which do not depend on oxygen for survival..
2. Why is only one end point observed for citric acid even though it .pdf
Citric acid is a triprotic acid but only shows one endpoint in titration. This is because citric acid has three similar dissociation constants, so the buffering effects of the first and second dissociations prevent a fast rise in pH, resulting in only one observable endpoint instead of two or three.
10. Benefits and costs of International Trade Search for a newspap.pdf
10. Benefits and costs of International Trade : Search for a newspaper article from any English
newspaper that discusses the advantages or disadvantages of international trade. Copy and paste
the weblink into this Forum and discuss one or two main points of the article. Please give
detailed answer with examples and elaborations.
Solution
The web is a awesome invention. Since of its introduction into schooling and its availability to
just about any individual, the world will mainly never be the identical.
Persons of all a while can go surfing 24/7 looking for something they want. The elderly woman
who\'s unable to drive can log onto the web and shop for groceries, fill a prescription or even
chat together with her grandchildren via web cam.
Collectors now not have got to scour flea markets and yard revenue on weekends to find coveted
gadgets so as to add to their collections all they need to do is go browsing to Ebay and publish a
bid. Something can be purchased on line now. Garb, jewellery, furniture...Even take-out.
As a instructor i\'ve discovered the web to be extremely valuable in planning classes. The web
has a plethora of websites created in particular for lecturers to share suggestions, change
information, and share records (thanks enotes!). Probably young people stand to gain the most
from making use of the web. Additionally to being in a position to express themselves and show
creativity on websites like MySpace and Twitter, they can also use the web for school tasks and
homework.
Still, for every pro, there is a con. I feel that scholars regularly count too much in the internet.
They do not look to have an understanding of that simply considering the fact that some thing is
on Google, that does not make it a riskless supply. I are not able to depend the number of
occasions a scholar has became in an essay that includes unsuitable data from web sites which
were created with the aid of any person who is not an authority on the topic.
Chat rooms have emerge as the brand new playground for sexual predators. The web gives them
the anonymity they have got to entice unsuspecting youngsters into inappropriate conversations
and in some circumstances meeting up with them. There are laws that preserve predators far
from parks and schools, however none retaining them off the web.
With out suitable supervision, kids can accidentally go online to pornographic web pages. Even
adults can fall prey to identity theft and stolen passwords if they don\'t seem to be careful about
the matters they are downloading onto their laptop.
Advantages and drawbacks of web use amongst kids and adults can be considered from quite a
lot of angles - objectively, or subjectively. If a individual is in favor of science, then he/she
would find extra advantages than negative aspects for its use. However, if a man or woman
believes in guide work and that technology could one day be used to replace human work, then
the he/she may just view web use to be more damaging than .
Why does the pattern in a shift register shift only one bit position.pdf
Why does the pattern in a shift register shift only one bit position each time it is clocked?
please no hand written answers
Solution
Beacuse if we move all bits at a time there will be no buffers to store the bits temporarily and
then shift the data to next position for each bit.
Hence , first Least significant bit(LSB) is moved out the the others follow for each step upto the
MSB most significant bit is moved by one bit position..
Use the Internet to identify three network firewalls, and create a t.pdf
Use the Internet to identify three network firewalls, and create a table that compares their
features. Note if they are rule-based or settings-based, perform stateless or stateful packet
filtering, what additional features they include (IDS, content filtering, and so on), their costs, and
so on.
Solution
Below is the table :
Firewall Capability
Packet Filters
Application-layer Gateways
Stateful Inspection
Communication Information
Partial
Partial
Yes
Communication-derived State
No
Partial
Yes
Application-derived State
No
Yes
Yes
Information Manipulation
Partial
Yes
Yes
If you take packet filters, for example, historically they are implemented on routers, are filters on
user defined content, such as IP addresses. packet filters examine a packet at the network layer
and are application independent, which allows them to deliver good performance and
scaleability. However, they are the least secure type of firewall, especially when filtering
services such as FTP.
As with application gateways, he security is improved by examining all application layers,
bringing context information into the decision process. However, they do this by breaking the
client/server model. Every client/server communication requires two connections: one from the
client to the firewall and one from the firewall to the server. In addition, each proxy requires a
different application process, or daemon, making scaleability and support for new applications a
problem.
The Stateful Inspection introduced by Check Point overcomes the limitations of the previous two
approaches by providing full application-layer awareness without breaking the client/server
model. With Stateful Inspection, the packet is intercepted at the network layer. It extracts state-
related information required for the security decision from all application layers and maintains
this information in dynamic state tables for evaluating subsequent connection attempts. This
provides a solution which is highly secure and offers maximum performance, scaleability, and
extensibility.
Firewall Capability
Packet Filters
Application-layer Gateways
Stateful Inspection
Communication Information
Partial
Partial
Yes
Communication-derived State
No
Partial
Yes
Application-derived State
No
Yes
Yes
Information Manipulation
Partial
Yes
Yes.
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