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Analyzing Ethical Issue Reflection

Dilemma 1:

Hugo is your employee, and is from Germany. The only time he can get his family on the phone are during work hours. He often spends longer than 30 minutes speaking to his family on his personal phone.

Dilemma 2:

Ilona was working with Jane on a project and did most of the work. Jane took the project to management without Ilona, and did not mention that Ilona had done any work. Jane got quite a bit of praise at their next meeting that Ilona was an attendee at. 

Write a 1400- to 1750 word reflection paper in which you discuss the following:

  • Identify, for each dilemma, the obstacles faced when attempting to maintain ethical standards while respecting the cultural environment in which it operates.
  • How did you overcome these obstacles?
  • What factors did you considering when deciding on the plan of action to overcome the obstacles presented?
  • Describe each ethical dilemma that manifested in this situation and the ethical perspectives associated with each.
  • Are there always trade-offs in ethical decisions?
  • How do you arrive at a win-win situation?
  • Describe the effect relationships can have on the perception and implementation of rules in different cultures.

 

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write my assignment 11908

Fair value of plan assets at 31 December 2016

20 130 000

Additional information

(a)  All contributions received by the funds were paid by Wattle Ltd. Employees make no contributions.

(b)  The interest rate used to measure the present value of the defined benefit obligation was 10% at 31 December 2015 and 31 December 2016.

(c)  The asset ceiling was nil at 31 December 2015 and 31 December 2016.

Required:

1.   Determine the surplus or deficit of Wattle Ltd’s defined benefit plan at 31 December 2016.

2.   Determine the net defined benefit asset or liability that should be recognised by Wattle Ltd at 31 December 2016.

3.   Calculate the net interest and the return on plan assets for the year ended 31 December 2016.

4.   Present a reconciliation of the opening balance to the closing balance of the net defined benefit liability (asset), showing separate reconciliations for plan assets and the present value of the defined benefit obligation.

5.   summary journal entry to account for the defined benefit superannuation plan in the books of Wattle Ltd for the year ended 31 December 2016.

 

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I need the below paraphrased for originality yet still cover the same content. I will provide generous tip afterwards if properly done. Thank you.

The U.S. Government has been making its best attempt to leverage its OPEN Data initiatives with mobile application development. Now, more than ever, data gathered by the federal government is made available for public consumption and dozens of studies show that many Americans access the internet via a mobile device. At this moment, mobile apps are the way of the world and the government is embracing and even harnessing the agility that mobile apps bring to its workforce as well as everyday citizens. Mobile apps allow citizens and the mobile workforce to interact with government services anywhere, anytime, and on any device; the difficult task is ensuring that all of this is done in a secure manner. 

There have been some digital government mobile apps that have earned Mobi-Gov awards for their innovative approach to the services they provide. The Ask Karen mobile app is available via the mobile web, iOS, and Android devices. The application was launched and is controlled by the US Department of Agriculture. The purpose of the app is to provide food safety information to users. A person can ask Karen, the friendly food safety icon expert, all sorts of questions such as “How long can food last in a power failure,” or “How can I tell if a restaurant has adequately cooked my fish?”, “How long can a vegetable or fruit stay fresh”, or even “How can you tell which cantaloupes are fresh in the store?” and the app will return helpful information (Breeden, 2012). An innovation feature on the mobile app is that it allows for live help from a real food safety expert. Another Mobi-Gov award-winning app was created by the National Cancer Institute (NCI). The NCI mobile app is available on multiple mobile platforms, and it is a detailed dictionary of cancer terms, topics and constantly updated research news. It will even give users helpful advice about what to ask their doctor in the event of a cancer diagnosis and suggest new treatment plans that your general practitioner may not yet be aware of (Breeden, 2012). Most recently, in 2015, the Food and Drug Administration unveiled the Field Investigator Tool with Mapping (FIT-MAP). The FIT-MAP was identified as the Best Business Investment at the 2015 Mobility Application Fair. The app is designed to help employees collect and geo-tag field data to perform food inspections and create real-time maps based on current information. The great benefit of this application is that it standardizes data collection, and it reduces the cost and time to analyze data (Ravindranath, 2015). There are scores of governments devised mobile apps available that serve a great purpose, which prove that the government is making strides to keep up with modern technological advancements.

Federal Requirements for Mobile App Security

Mobile devices primarily consist of smartphones and tablets. It is these devices that are a part of everyday life for millions of Americans. These same devices are being integrated into government networks and therefore the federal government had to develop security requirements to maintain the integrity of government computing systems. The federal government’s requirements on mobile app security are outlined in the Government Mobile and Wireless Security Baseline, which was issued by the Federal Information Chief Officer (CIO) in May 2012 as a part of the Digital Government Strategy (DGS). The baseline is referenced along with the National Institute of Standards and Technology Internal Report (NISTIR) 8018: Public Safety Mobile Application Security Requirements. Both the NIST publication and Wireless Security Baseline cover requirements on everything from data management, device battery life, unintentional denial of service (DoS) attacks, how to perform implement data protection, safeguard location information, identity management requirements and more. 

To completely understand how and why mobile app requirements are constructed, one must first understand mobile architecture. The mobile computing environment is comprised of three primary components: mobile devices, access networks, and enterprise infrastructure. 

The above is not a complete picture of a mobile architecture; rather it is an overview of how information flows between a federal government infrastructure, over a network, and to a mobile application that resides on a mobile device. There are multiple intricacies that exist at every layer and both the baseline and NIST requirements document cover the broad basics of mobile application security. The Top Mobile Challenges that are identified in the diagram represent areas of concern in a mobile computing environment. It is these mobile challenges that requirements have been developed against; Mobile Device Management (MDM), Mobile Application Management (MAM), Identity and Access Management (IAM), and Data Management. 

Industry Recommendations & Risk Reduction

 It is extremely difficult to find a person who does not utilize a mobile device in their personal affairs. This notion leads to the fact that many mobile devices are integrated into the professional arena; business and government networks. IT managers in both the federal government and private sector have the task of putting in place robust security architecture and implement risk reduction strategies and tools to maintain mobile application security.   Cybersecurity professionals and aficionados have dedicated their time and efforts to construct, develop, and implement software, technologies, and methods that will aide in web security applications; the outcome has been the Open Web Application Security Project (OWASP). The OWASP online community publishes its security controls and design principles that are free for anyone to digest, modify, and implement in the form of the OWASP Secure Development Guidelines. The guidelines provide detailed suggestions on how to institute security architectures that will remediate and reduce security risks and vulnerabilities. OWASP has developed a set of controls geared toward mobile application development.

Best Practice Recommendations for Mobile App Security

           Cybersecurity is an evolving science; solutions and recommendations made today may be null and void tomorrow. However, best practices that include overriding criterion will stand the test of time and remain relevant. Mobile devices and applications introduce a layer of complexity and intrusion that is not always present when securing desktop computers or servers. Mobile devices are more vulnerable to intrusion and malicious attacks than desktops and servers. Mobile devices that federal employees carry represent another headache for agency security managers.  Mobile applications, to cite one major area of concern, can introduce vulnerabilities that can put sensitive data and network resources at risk.  For example, when an employee shares a photograph via a mobile application, the app may be granted access to the employee’s contact list — which could hold personally identifiable information that should remain private and secure (Walker, 2014). Below are several best practices that both IT managers and the average mobile device user can implement as appropriate. 

Secure data transmission – Mobile device data can have data intercepted when it’s connected to an open WiFi network. The recommended solution to combat this vulnerability is to utilize a virtual private network (VPN) when sending data over a network, or to ensure that whatever application is being use encrypts data both at rest and especially during transmission. Ensure that the mobile app is designed to encrypt data in transmission and for best results, allow it to encrypt the data when it resides on the mobile device.

Anti-virus / malware protection – All computing devices should have some form of intrusion / malware detection installed and running at all times. All computing devices are susceptible to viruses, worms, Trojan horses, and other unwanted invaders that can make your computer “sick.” Viruses, worms, and the like often perform malicious acts, such as deleting files, accessing personal data, or using your computer to attack other computers (Rubenking, 2014). The mobile app should offer to install anti-virus / malware protection when its installed; this will prompt the user to at least entertain the notion of installing protection if it does not already reside on the mobile device.

Common development platform – There are large benefits for digital government services to standardize their mobile app development platform. As of now, multiple mobile apps are coded for different platforms (Objective C, Java, C++, etc). If the federal government moved to a common code base, such as JSP/HTML & CSS, the overall cost, development delivery dates, development errors, content update times, and maintenance would be drastically reduced. Maintaining a similar code base also allows for the ease and simplicity of development, for both developers on the federal side and the customer side (Paget, 2014). 

Data encryption – Most mobile applications have poor encryption algorithms, which could render all data on the mobile device at risk. Application risks include the improper validation of certificates, clear text storage of sensitive information and the use of weak or broken encryption algorithms. This failure to store sensitive data properly and to correctly communicate with other secure services puts user data at risk, particularly as mobile devices have multiple, always-on networking capabilities, usually hold very personal data and are often used in a work capacity (Cobb, 2016).

Follow NIST guidelines – When developing a mobile app, following NIST Special Publication 800-163 – Vetting the Security of Mobile Applications is a must. NIST researchers are urging agencies to adopt requirements for applications they use on their mobile platforms and develop an app vetting system comprising tools and methodologies that identify security, privacy, reliability, functionality, accessibility, and performance issues (Walker, 2014).

Security Assessments – IT managers should routinely run penetration assessments and security audits. Vulnerability assessments are valuable because they can identify vulnerabilities that may not have been captured during a testing phase or a program may have become susceptible to exploitation when introduced to another application. Both internal and external assessments should be performed. An organization can enlist the services of a white-hat hacker, which is a person who possess the skills of a malicious hacker but will reveal the vulnerabilities to your organization as opposed to exploiting it for personal gain or malicious intent. However, to perform an inside penetration and security audit test, companies almost always hair a competitive and professional employee (Mobile Security Reference Architecture, 2013). Continuous auditing is valuable because it provides the ability to accurately identify who had access to what system and when. 

 

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Please write a response to each student disscussion. You need to respond to two students&; initial posts, and each of these responses should be at least 150 words.

ANTHONY WROTE: It is my opinion that it absolutely could have been avoided. The crash was caused due to the inattentiveness of the driver, Robert Sanchez. Richard Sanchez seems to have several issues, both personally and professionally that added to the culmination of events on a fateful day, Friday, September 12, 2008. The Metrolink, with Mr. Sanchez at the controls, not only did not follow procedure on several occasions over the hour and twenty-two minutes it took for train 111 to leave the station and collide with the Union Pacific freight train. This fateful day Mr. Sanchez, possibly tired from working split shifts, neglected proper procedures associated with safety. The first failure was not calling dispatch to call out the yellow light indicating he should prepare to stop, received a text even though cell phone use was against policy. Then he passed a red signal, again failing to radio in the stop signal, and did not stop. Seconds later he replied to the text as the train passed over a switch meant for an oncoming train, which put the Metrolink 111 on the same tracks as the Union Pacific (Steiner, 2012).While the accident could have been avoided at that point with the current regulations and safety standards in place the only person that could have changed the outcome of the collision was Robert Sanchez.

Is the high cost of train control justified by the likely safety gains for passengers?

This is a hard question to answer. Although the number of railway accidents that resulted in passenger deaths is only a small percentage of the total number of deaths, there is no monetary value that can be given to a human life. However, if the government wants to invest the money into all of the research, why don’t they just put the money towards the ECP brakes? So in my opinion, put the brakes into action if the money is going to be spent one way or the other! Save as many lives as possible. Ultimately, this is where government regulation is demanded due to the safety controls that could be implemented to save lives in the future. Federal rules and regulations prevent greedy owners from shortcutting safety procedures to raise net gains. I am of the opinion that if the technology is available then the train companies should be obligated to have it implemented in daily operations. Aside from a profit, an organization’s first priority is to ensure the safety of their customers. Paying any monetary cost to preserve life is the ethical standard that all train companies should establish.

Is the money spent to regulate railroad safety being spent in the most efficient way to reduce the risks of death and injury in society?

The government has slowly been implementing new regulations into the railroad system that has helped. However, I don’t think the money being spent is the most efficient way to reduce deaths.  However, living in New York I have personally experienced a massive failure in the MTA. The 2019 executive budget allots $429 million towards the Metropolitan Transportation Authority’s $836 action plan that’s aimed at addressing both immediate and long-term issues with the subway, such as signal malfunctions and track maintenance. (Rosenberg, 2018) So unless the cost of train control goes in the right areas, it definitely justifies the safety.

If you had been a lobbyist wishing to influence safety legislation after the crash, what would your strategy have been?

As a lobbyist, assuming for Metrolink, I would attempt to present an alternate regulation that would prevent major train companies to invest billions of dollars in PTC and new braking systems. The focus would primarily be spent on gathering data that proves the latest technological measures, combined with up-to-date safety measures, creates the ability for the locomotive industry more efficient, profitable, and decreases the risks of accidents. These proposals are concepts that would have little opposition and likely get significant support from both government and the railroad. Making these small changes could potentially make significant strides in safety with low cost and little policy debate.

BRIDGET WROTE: The Metrolink accident happened on September 12, 2008.  Robert Sanchez was the engineer operating the diesel-electric locomotive and 3 passenger cars on a commuter route out of Union Station.  This accident involved a freight train traveling on the same line towards the passenger train.  This was a major accident for the railroad industry, killing 23 passengers including the 2 engineers of both trains. 

  • What was the cause of the Metrolink accident and could it have been avoided?

The national transportation safety board (NTSB) was called in to investigate this tragic accident.  After a thorough investigation including autopsy results, personnel files and character interviews, NTSB concluded the “probable cause of the collision was Sanchez’s inattention to the red signal light because of texting in violation of company rules distracted him” (Steiner, J.).  Further findings showed the engineer of the freight train had marijuana in his system and the engineer of the passenger train had “adult-onset diabetes, high blood pressure, and an enlarged heart” (Steiner, J.).  Neither of the men’s health came in question with the cause of the accident.  A major bit of important information was the professional misconduct of Sanchez.  Sanchez (Metrolink’s engineer) was using his phone numerous times and not following proper safety protocol when passing yellow and red lights.  Sanchez did not stop the train when the signals told him the track was not clear for him, more than likely because he was distracted. 

I do believe this accident could have been avoided on many different levels.  Had there have been stricter disciplinary action for employees not following safety procedures working for Connex and Metrolink, Sanchez may have made better decisions, not been working for the company, or in a position with the safety of passengers in his hand.  I also think there should have already been positive train controls installed within the rails and the trains in order to be able to stop a train from inside the control center, preventing accidents when engineers miss a signal.  The FRA conducted their benefit-cost study, they showed updating the railroads to meet the new regulations congress placed on the industry with an absolute deadline of 2015 was extremely costly, but then the question that comes into play is ‘how much is a life really worth to the industry’.?!

  • Is the high cost of train control justified by the likely safety gains for passengers?

After this railroad accident, NTSB put positive train controls at the “top of the most wanted list”, again.  In 1990 the FRA showed a cost analysis of “the cost of the controls far outweighed the safety benefits”.  After the accident of 2009, an analysis was done again to evaluate the benefit-cost ratio… this regulation was going to be a costly one the railroad industry could not get away from this time. 

        I do think the high cost of train control is justified by the safety gained for the passengers and the employees operating and working on the trains.  Our railways are over 150 years old and modifications and updates are necessary!  This safety regulation for the industry is absolutely necessary to stay up to date with safety protocols.  It is like seatbelts and airbags in an automobile.  A safety that we don’ t underestimate and we look to for our protection.  This extra expense helps to guarantee a safe trip to passengers.

In reality, when a railroad has an accident, there is usually a lawsuit that follows for wrongful-death awarding families millions of dollars… It is my belief that the new regulations of cameras in the operators’ area, black boxes and the ability to stop a train from a centralized area are all preventative measures to minimize railroad accidents (both for passengers, employees and drivers).

  • Is the money spent to regulate railroad safety being spent in the most efficient way to reduce the risks of death and injury in society?

I do not think the money spent to regulate railroad safety is the most effective way to reduce the risk of deaths and injuries in society.  While I think the regulation put on the industry were definitely needed, there is nothing being done about the railroad crossings.  It was said in the reading that there have been between 700-950 fatalities from railroad accident over the past decade.  Of those only 85 of those deaths have been passengers on (in) trains.  The some were trespassers who ride the trains or enter the track corridors…a majority were motorists hit at railroad crossings.  This new regulation does nothing to protect the railroad crossings.  There should be heavier mandates the safety of the railroad crossings.  This seems to be a bigger problem area that needs to be addressed also by the industry.

  • If you had been a lobbyist wishing to influence safety legislation after the crash, what would your strategy have been? 

I would have used the strategy of showing the lack of discipline the industry has for their employees who hold people’s lives in their hands.  The lack of professionalism when doing their job transporting passengers and freight, ie cell phone use, marijuana in system when working, lack of following safety protocols like radioing in yellow and red signals.  Then I would go after the company for their analysis of benefits versus cost, you can not put a price tag on a life lost… no passenger signs a waiver or sees a sign “ride at your own risk”, these are assumed responsibilities the railroad industry has when offering this service (commuter trains).  I would also go over the safety of the railroad crossings… drivers put themselves and those on trains in jeopardy every time they do not follow the railroad crossing signs.

WRITE 150 WORDS FOR BOTH.

 

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